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Pendas : Jurnah Ilmiah Pendidikan Dasar
Published by Universitas Pasundan
ISSN : 24772143     EISSN : 25486950     DOI : 10.23969
Core Subject : Education,
Other
Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education journals will selectively disseminate ideas and studies complemented by quality research results related to basic education, develop an education center to the elementary-school that can produce innovative, creative and original work and tested in the field of education and learning elementary School to be disseminated and implemented for improving the quality of primary-to-national education at the national, regional and international levels.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 17,078 Documents
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PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN BUDAYA PAJAK SEBAGAI VARIABEL MODERASI (STUDI KASUS DESA BANGKALALOE, KECAMATAN BONTORAMBA, KABUPATEN JENEPONTO) Ade Nurfatmawati Syam, Sri; Amir; Indrawahyuni
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48195

Abstract

This study aims to analyze the effect of taxpayer awareness and tax knowledge on taxpayer compliance in paying Land and Building Tax (PBB), with tax culture as a moderating variable. The research was conducted in Bangkalaloe Village, Bontoramba District, Jeneponto Regency. A quantitative approach was employed with data collected from 350 respondents using purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that taxpayer awareness has a positive and significant effect on taxpayer compliance (β = 0.171; t = 2.105 > 1.96). Tax knowledge also has a positive and significant effect on taxpayer compliance (β = 0.830; t = 10.541 > 1.96). Furthermore, tax culture significantly moderates the relationship between taxpayer awareness and compliance (t = 116.059 > 1.96) as well as the relationship between tax knowledge and compliance (t = 48.821 > 1.96). These findings indicate that awareness, knowledge, and tax culture are key determinants of PBB compliance in rural communities. The government is encouraged to intensify tax socialization and strengthen tax culture through community-based approaches in order to optimize PBB revenue achievement.
PENGARUH PENGGUNAAN SISTEM PEMBAYARAN DIGITAL OLEH UMKM TERHADAP KEPATUHAN WAJIB PAJAK Hadija, Siti; Muchran, Muchriana; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48197

Abstract

The rapid growth of digital technology has transformed financial transaction patterns, including in the taxation sector. This study aims to examine and analyze the effect of digital payment system use by Micro, Small, and Medium Enterprises (MSMEs) on taxpayer compliance in Makassar City. The independent variable is the use of digital payment systems, while the dependent variable is taxpayer compliance. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 MSME respondents registered at KPP Pratama North Makassar, selected through purposive sampling. Data were processed using simple linear regression analysis with SPSS version 27. The research instrument validity was confirmed through Pearson correlation tests, with all items showing r-count values exceeding r-table (0.196) at a significance level below 0.05. Reliability testing using Cronbach's Alpha produced values of 0.993 for the digital payment variable and 0.992 for the taxpayer compliance variable, both exceeding the 0.60 threshold. Classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were all satisfied. The results show a regression coefficient of 0.737 with t-count of 65.501 greater than t-table (1.984) and significance value of 0.001 below 0.05. The coefficient of determination (R²) reached 0.978, indicating that digital payment systems explain 97.8% of the variation in taxpayer compliance. These findings confirm that digital payment system adoption by MSMEs has a positive and significant effect on taxpayer compliance, as digital technology facilitates more transparent, accurate, and efficient transaction recording, thereby encouraging taxpayer awareness and compliance in fulfilling tax obligations.
PENERAPAN MEDIA UBUR-UBUR EDUKASI TERHADAP HASIL BELAJAR KOGNITIF IPAS PESERTA DIDIK A. Nur Aliza Mauliana; Dewi Hikmah Marisda; Nurul Maghfirah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48198

Abstract

This study aims to describe students’ cognitive learning outcomes in Integrated Science and Social Studies (IPAS) before and after the implementation of the Educational Jellyfish Media (UBUD), and to analyze the improvement in learning outcomes after its application. This research employed a quantitative approach using a pre-experimental design with a one-group pretest-posttest model. The study was conducted at SDN No. 228 Tunreng Tellue, Bone Regency, South Sulawesi, involving 24 fourth-grade students selected through saturated sampling. Data were collected using multiple-choice tests (pretest and posttest), observation sheets, and documentation. The instruments were validated through expert judgment using Gregory’s formula, resulting in very high validity coefficients (0.9–1.0). Data analysis techniques included descriptive statistics and N-Gain analysis to measure learning improvement. The results showed that students’ cognitive learning outcomes before the implementation of UBUD were categorized as low, with a mean pretest score of 48.17 and low classical completeness. After the implementation, the posttest results significantly improved, with a mean score of 83.00 and 100% classical completeness. The N-Gain score was 0.68, indicating a moderate level of improvement. These findings suggest that the Educational Jellyfish Media (UBUD) is effective in enhancing students’ cognitive learning outcomes in IPAS. The use of interactive and game-based learning media successfully increased student engagement, motivation, and conceptual understanding. In conclusion, UBUD serves as an effective and innovative instructional medium that can improve learning outcomes and create a more engaging and student-centered learning environment in elementary education.  
PENGARUH TRANSPARANSI PEMERINTAH DAERAH DAN KEPERCAYAAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN GOWA Hidayat, Julia; Arman, Andi; Rayyani, Wa Ode
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48199

Abstract

This study aims to examine the effect of local government transparency and public trust on individual taxpayer compliance in Gowa Regency. The research was conducted among individual taxpayers registered at KP2KP Sungguminasa. A quantitative associative causal method was applied, using primary data collected through questionnaires distributed to 100 respondents selected by purposive sampling from a population of 180,000 registered taxpayers. Data were analyzed using multiple linear regression with SPSS version 27.The results indicate that local government transparency has a positive and significant effect on individual taxpayer compliance, with a regression coefficient of 0.377 and a significance value of 0.001. Public trust also has a positive and significant influence, with a regression coefficient of 0.510 and a significance value of 0.001. Simultaneously, both variables significantly affect taxpayer compliance, as shown by an F-value of 77.555 and a significance level of 0.000. The coefficient of determination (R²) of 0.615 reveals that 61.5% of the variation in taxpayer compliance is explained by transparency and public trust, while 38.5% is influenced by other factors outside the model.
PENGARUH MODEL DISCOVERY LEARNING TERHADAP KEMAMPUAN GENERIK SAINS SISWA KELAS XI MAN ASAHAN PADA MATERI TERMOKIMIA Talitha Azmi Siregar; Rudi Munzirwan Siregar
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48201

Abstract

The purpose of this study is to investigate how using the Discovery Learning paradigm affects the general science abilities of eleventh-grade students studying thermochemistry at MAN Asahan. 34 students make up the sample size for this one-group pretest–posttest research design. Multiple-choice questions based on six measures of general science skills and observation sheets were used to collect data. Expertise have confirmed the research equipment, and the KR-20 dependability test yielded a very high criteria. Because the data did not have a normal distribution, N-Gain and the Wilcoxon test were used for data analysis. The average student score increased from 63.62 on the pretest to 85.29 on the posttest, according to the research findings, with an N-Gain value of 0.54 (medium criteria). The concept-building indicator was the most improved of all the generic science skill indicators. It is clear from the Wilcoxon test results that there is a significant difference (p < 0.05) between the pretest and posttest that the Discovery Learning model significantly affects students' general science skills and is highly successful in improving comprehension and scientific thinking abilities.
INTEGRASI AGAMA DAN SAINS DALAM PERSPEKTIF ZIAUDDIN SARDAR: KRITIK TERHADAP PARADIGMA SAINS MODERN Syahfitri, Imeldha; Calista Ramadhani, Auryn; Amril M; Novita, Liana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48205

Abstract

This study aims to examine the integration of religion and science from Ziauddin Sardar's perspective through his critique of the modern scientific paradigm. Modern science is considered to be secular and neglects spiritual values, giving rise to various ethical and humanitarian issues. The method used is a literature review with a qualitative approach. The results of the study indicate that Ziauddin Sardar critiques the dominance of the Western paradigm in science and offers an integration that balances revelation, reason, and empiricism. This integration aims to create a science that is more ethical, humanistic, and oriented towards the welfare of humanity.
ANALISIS PERBEDAAN HASIL BELAJAR GEOGRAFI MELALUI LEMBAR KERJA PESERTA DIDIK (LKPD) BERBASIS GAYA BELAJAR SISWA DI KELAS X SMA 4 SUMBAR Ni’mah Anelfa, Ainun; Ernawati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48210

Abstract

This study aimed to examine the differences in students’ geography learning outcomes through the implementation of learning-style-based student worksheets (LKPD). The research employed a quantitative approach with a quasi-experimental method using a nonequivalent control group design. The findings revealed that the experimental class achieved higher posttest scores than the control class, with a statistically significant difference (0.000 < 0.05) and an effective N-Gain category. Therefore, learning-style-based LKPD is proven to be effective in improving students’ geography learning outcomes.
UPAYA MENINGKATKAN KEAKTIFAN SISWA PADA MATA PELAJARAN IPAS MATERI BUMIKU SAYANG, BUMIKU MALANG MELALUI MEDIA KARTU DOMINO DI KELAS V SDN SUKUN 2 KOTA MALANG Fransiska Yasinta Din Ebo; Gutama, Andika; Hidayat, Ahmad Rifki
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48219

Abstract

This research was motivated by the low level of active participation among fifth-grade students at SDN Sukun 2 Malang City in learning natural and social sciences (IPAS), caused by the dominance of conventional methods and the use of less varied instructional media. The main objective of this study was to describe the implementation of domino card media and to enhance students’ learning activeness on the topic “Bumiku Sayang, Bumiku Malang”. The research method employed was Classroom Action Research (CAR) using the Kemmis & McTaggart model, conducted in two cycles. The research subjects consisted of 29 students from class VA. Data were collected through direct observation using an activeness assessment rubric and the distribution of student response questionnaires. Data analysis was carried out descriptively and quantitatively to identify trends in the improvement of student engagement across each meeting. The results indicated a significant transformation in student activeness. In the pre-cycle and the beginning of Cycle I, student activeness fell into the “Low” category, with an average percentage of 35.17%. Following the refinement of instructional actions and optimization of domino card media use, student activeness increased dramatically in the final meeting of Cycle II, reaching 86.72% and classified as “Excellent”. This improvement was further corroborated by the student response questionnaire results, which reached 85.59%, indicating that game-based media were effective in creating an interactive, concrete, and enjoyable classroom atmosphere. It can be concluded that the implementation of domino card media successfully transformed students’ roles from passive listeners into enthusiastic learning subjects who actively engage in discussion, questioning, and collaboration.
PENGARUH FEAR OF MISSING OUT (FOMO) DAN GAYA HIDUP BERBELANJA TERHADAP IMPULSE BUYING DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI PADA MAHASISWA PENDIDIKAN EKONOMI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS NEGERI SEMARANG ANGKATAN 2022 PENGGUNA E-C Ammaryafi, Farisy; Aulia Pambajeng Miftahunnajah, Nimas
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48231

Abstract

This research is motivated by the phenomenon of increasing impulse buying behavior among college students using e-commerce, which indicates a gap between financial cognition and actual consumption behavior. The purpose of this study is to examine and analyze the effect of Fear of Missing Out (FOMO) and shopping lifestyle on impulse buying, as well as to examine the role of financial literacy as a moderating variable. A quantitative approach with a correlational design was applied to the population of Economics Education students at Universitas Negeri Semarang class of 2022. The purposive sampling technique was used to determine a sample of 80 respondents. Data were collected through an online questionnaire using a Likert scale, and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results prove that FOMO and shopping lifestyle have a significant positive effect on impulse buying, with shopping lifestyle being the most dominant predictor. Another crucial finding shows that financial literacy is unable to moderate (weaken) the effect of FOMO and shopping lifestyle on impulse buying. This confirms the occurrence of a cognitive-behavioral gap, where students' theoretical understanding of financial management has not transformed into effective self-control in dealing with affective and sociocultural stimuli in the digital era. This study recommends the need for a reorientation of financial education that emphasizes behavioral finance.
PERAN GURU DALAM MENINGKATKAN KEMAMPUAN BERBICARA SISWA KELAS V DI SEKOLAH DASAR Maulana Anbiya Fajri; Hendra Budiono; Silvina Noviyanti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48234

Abstract

This research aims to describe the role of teachers as facilitators, mentors, motivators and evaluators in improving the speaking skills of fifth grade elementary school students. The background of this research is based on students' low speaking skills which are characterized by a lack of courage, limited vocabulary, and difficulty in conveying ideas orally. This research uses a qualitative approach with descriptive methods. The research subjects consisted of teachers and students of class V elementary school. Data collection techniques are carried out through observation, interviews and documentation. Data analysis techniques use data reduction, data presentation, and drawing conclusions. Based on the research results, it can be concluded that the role of teachers as facilitators, mentors, motivators and evaluators plays a role and contributes significantly in improving students' speaking skills.

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