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All Journal Jurnal Pengabdian Masyarakat Bangsa Jurnal Penelitian Multidisiplin Bangsa
Salsabila, Alfi
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Edukasi Lingkungan Anak Sekolah Dasar melalui Petualangan Jelajah Alam di Desa Cingebul Fernando, Frendi; Azizah, Nadya Rizky; Hidayat, Mohamad Syarif; Urohmah, Annisa; Mu'ajizin, Mohamad Kholis; Nabila, Annisa Alivia; Rahsanindya, Hartika Esti; Baedah, Jaeny Nur; Lia, Ceci; Amelia, Ria; Salsabila, Alfi; Hilda, Nurul
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 6 (2025): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i6.2932

Abstract

Environmental education for elementary school children is a crucial intervention for sustainable development. This community service program aims to improve understanding of ecosystems, strengthen awareness of maintaining cleanliness, and foster environmental awareness among elementary school students in Cingebul Village, considering that they are at the concrete operational cognitive development stage that enables conceptual understanding through direct experience. The method used is an experiential learning approach through the "Nature Exploration Adventure" program, which is designed interactively, reflectively, and creatively. Main activities include ecosystem exploration, observation of environmental components, and educational games on waste management. The program evaluation results showed a significant increase in understanding of ecological concepts among participants, demonstrated by enthusiasm and a more proactive attitude towards maintaining environmental cleanliness. This experiential learning approach has proven effective as an environmental education strategy for elementary school children, therefore it is highly recommended for wider implementation to shape a generation that is aware of and responsible for environmental sustainability.
Implementasi Asas Integrasi Dalam Pemungutan Pajak Melalui Sistem Coretax Sebagai Upaya Peningkatan Penerimaan Pajak Kardi, Kardi; Salsabila, Alfi; Karmono, Muhamad Hafidz Arsyad
Jurnal Penelitian Multidisiplin Bangsa Vol. 2 No. 7 (2025): Desember
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v2i7.639

Abstract

Penelitian ini bertujuan menganalisis implementasi Asas Integrasi dalam pemungutan pajak melalui Core Tax Administration System (CTAS), khususnya kebijakan integrasi Nomor Induk Kependudukan (NIK) dan Nomor Pokok Wajib Pajak (NPWP), sebagai upaya strategis untuk mengatasi sistem administrasi yang terfragmentasi dan meningkatkan penerimaan negara. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan kualitatif deskriptif analitis, yang didasarkan pada kajian literatur sistematis terhadap peraturan perundang-undangan dan artikel ilmiah terkait. Hasilnya menunjukkan bahwa CTAS merupakan perwujudan esensial Asas Integrasi, berhasil menyatukan seluruh proses bisnis perpajakan—dari pendaftaran hingga pengawasan—ke dalam satu platform digital terpadu, yang secara signifikan meningkatkan efisiensi operasional dan memperkuat fungsi pengawasan. Lebih lanjut, integrasi NIK-NPWP mewujudkan Asas Kesederhanaan, sekaligus meningkatkan akurasi data dan memperluas basis wajib pajak secara masif. Dengan demikian, sistem terintegrasi ini menjadi terobosan strategis untuk menutup celah kepatuhan dan mengoptimalkan potensi penerimaan pajak nasional secara berkelanjutan, meskipun menghadapi tantangan transisi teknis pada tahap awal implementasi.
Co-Authors Amelia, Ria Azizah, Nadya Rizky Baedah, Jaeny Nur Fernando, Frendi Hidayat, Mohamad Syarif Hilda, Nurul Kardi Kardi, Kardi Karmono, Muhamad Hafidz Arsyad Lia, Ceci Mu'ajizin, Mohamad Kholis Nabila, Annisa Alivia Rahsanindya, Hartika Esti Urohmah, Annisa