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INDONESIA
Jurnal Kajian dan Penelitian Umum
Published by Sekolah Tinggi Agama Buddha Nalanda
ISSN : 29859573     EISSN : 29858666     DOI : 10.47861
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other
Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis
Arjuna Subject : Umum - Umum
Articles 239 Documents
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Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui e-Filing pada KJA ABC Novika Putri Pratiwi; Tituk Diah Widajantie
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.536

Abstract

The field of taxation is one sectors that contributes significantly to state revenues. So that tax revenue is expected to continue to be increased. The push for an increase in taxes is the reason for administrative modernization. One form of tax modernization is the application of e-Filing in tax submission. The purpose of this study is to find out how the procedure for reporting the annual SPT of individual taxpayers is done through e-Filing at the KJA ABC. The method used is descriptive research with a qualitative approach. Information procedure for obtaining use observation and interview techniques. On the basis of the results and discussion of this study, the KJA ABC has reported the annual SPT of individual taxpayers by the Regulation of the Directorate General of Taxes Number PER-01/PJ/2014. However, there are still obstacles for taxpayers who do not provide complete and correct information, which hinders the annual SPT reporting procedure by the tax consultant. So it is hoped that tax consultants can be more assertive and make deeper observations of taxpayers who use tax services.
Penerapan Undang-Undang 36/2008 Pada Pelaporan SPT Tahunan Yayasan Masjid XXX Menggunakan E-Form Oleh KJA ABC Merlinda, Viona; Widajantie, Tituk Diah
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.537

Abstract

This research aims to analyze the application of Law 36/2008 on the reporting of the Yayasan Masjid XXX corporate income tax using the e-Form by the KJA ABC. The method in this research is qualitative research with a descriptive approach and utilizes informants from the Taxation Staff of the KJA ABC. The result of this research is Law 36/2008 has been implemented on corporate income tax. Article 2 paragraph (1) of Law 36/2008, Yayasan Masjid XXX is a tax subject and includes corporate taxpayers who must prepare corporate income tax. Article 4 paragraph (3) letter an of Law 36/2008, donations received by the Yayasan Masjid XXX are not tax objects and have been filled out in the corporate income tax attachments IV. Article 6 paragraph (1) letter an of Law 36/2008, Yayasan Masjid XXX has other business expenses and have been filled out in the corporate income tax attachments II.
Pemanfaatan Canva Sebagai Media Perancangan Grafis Avril Hs Adila Anugrah; Lukman Hakim Alfaridzi; Claudia Laurent
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.612

Abstract

Canva is an online design program application that provides various tools or editing tools to create various graphic designs easily without having to design them from scratch. This research is aimed at providing a solution for using the Canva application as a graphic design medium for novice designers and online marketers. This approach uses a media understanding theory approach. As well as using a qualitative descriptive approach to interpret existing phenomena. The primary data collection process was carried out through in-depth interviews. The results of this research describe that the use of Canva as a graphic design medium is able to provide ease of use, increase designer creativity and produce graphic design content with new innovations.
Analisis Semiotika Representasi Women Support Women dalam Film Qorin Rio Putra Pratama
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.613

Abstract

Films with magical, astro or mystical nuances are the genre or feel of films that are most liked by Indonesian people, who are known as a religious and magical society. One film that combines the religious and magical cultural background of Indonesian society is the film Qorin . This research aims to analyze the spirit and movement of women supporting women implied in the film Qorin . This research uses the Semiotics theory coined by Charles Sanders Pierce combined with descriptive qualitative research methodology. This method is used to analyze scenes in the film Qorin which depict women supporting women through the symbols shown. These symbols represent the existence of unequal power relations between women and men, such as female students who do not have the power to refuse orders from their ustadz, and wives who are unable to give advice to their husbands. However, besides that, there is a symbol that shows the great strength of the female characters in the film if they support each other.
Pilihan Masyarakat dalam Pengadaan Karnaval di Desa Mumbulsari Fatkurohman Nur Rangga; Irfan Khairan Ali; Triyana Oktavia
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.615

Abstract

The enthusiasm of the local community towards the implementation of local cultural activities has always been eagerly anticipated. In this regard, the community of Desa Mumbulsari, Jember Regency, actively contributes and willingly expends significant effort and a substantial amount of money to organize a carnival event commemorating the Independence Day of Indonesia. The purpose of this article is to showcase the active participation of the Desa Mumbulsari community in the execution of the carnival. Within this article, the community's choice regarding the risks associated with organizing the carnival becomes the focal point of analysis. The research methodology employed is qualitative, utilizing a phenomenological approach involving observation and interview methods.
Perancangan Desain Proposal Pelatihan UMKM 2023 Kota Surabaya Naila Safira
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.618

Abstract

The presence of Micro, Small and Medium Enterprises (MSMEs) has a central role in a sustainable economic structure. At the local level, they also contribute to community vitality, create social bonds, and promote economic independence. Therefore, planning the training proposal design has an important role in the implementation of training activities. Design planning including layout, typography, illustrations, color selection plays a big role in the implementation of these training activities. This is because the design of the proposal is able to invite MSMEs to take part in training activities. If the design is not good then the target (SMEs) will have difficulty reading and understanding the purpose of making the proposal and the target will not even be interested in reading it. Therefore, this design has an important role in the sustainability of an activity.
Tinjauan Cabang Filsafat (Ontologi, Epistimologi, dan Aksiologi) dalam Buku Bahasa Indonesia Kelas IV SDN Patengteng 1 Adisti Istivari Wahyudi
Jurnal Kajian dan Penelitian Umum Vol. 2 No. 1 (2024): Februari: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v2i1.625

Abstract

Penelitian ini bertujuan untuk menggali landasan filsafati : ontologi epistemologi dan aksiologi dalam hasil penelitian tentang muatan materi dalam buku teks bahasa Indonesia kelas 4 SDN Patengteng 1. Penelitian ini merupakan jenis penelitian analisis konten. Metode penelitian ini adalah deskriptif kualitatif. Analisis data penelitian ini dengan cara pengadaan data, pengurangan data, inferensi, dan analisis data. Hasil tinjauan menunjukkan pertama aspek ontologi terpenuhi secara rinci hakikat buku teks adalah buku yang berisi petunjuk dalam sebuah pelajaran tertentu untuk mencapai tujuan instruksional buku teks bahasa Indonesia mencakup 2 materi yakni materi bahasa dan materi sastra. Materi sastra memiliki fungsi untuk menghibur diri dan bermanfaat setiap materi dalam buku teks mengandung beberapa kompetensi inti dan kompetensi dasar yang harus dicapai : sikap spiritual, sosial, pengetahuan, dan keterampilan. Kedua, aspek epistimologi pemerolehan data telah menunjukkan kebermaknaan hasil penelitian. Namun, terdapat beberapa teknik yang tidak dikemukakan yaitu subjek penelitian, wawancara, dan kartu data. Ketiga, aspek aksiologi berkaitan dengan nilai pendidikan yang memiliki manfaat dari segi pembelajaran sastra dan segi sosial. Dari segi pembelajaran hal ini dapat mengarahkan peserta didik memperoleh suatu nilai. Sedangkan dari segi sosial, mampu meningkatkan kepekaan terhadap nilai-nilai kehidupan bermasyarakat dan mampu membentuk karakter peserta didik seperti religius, bertanggung jawab, percaya diri, kritis, berbudaya, berwawasan luas, halus budi pekerti, dan santun.
Peningkatan Rasa Persatuan Dan Kesatuan Dalam Membangun Filsafat Pancasila Di SDN Gili Barat Hikmah Labibah; Dya A'yun
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.627

Abstract

The study discussed the implementation of the 3rd pancasila of the west bank to increase unity and unity among students. The implementation of pancasila values is done through activities that teach cultural diversity, build teamwork, and foster tolerance and appreciation for differences among students. The essential role of teachers and parents in instilling the values of unity and unity in students is also taught in this study. The research method used is qualitative descriptive using data collection techniques by observation and interview. Observations indicate that the application of the pancasila values is done through division of students into groups to find solutions to the given problem. Additionally, the study also highlights the problem of integrating the values of unity and unity among students, particularly in class v, and suggests that teachers focus more on organizing classes and maximizing learning to increase the sense of unity and unity among students.
Implikasi Aliran Esensialisme dalam Budaya Pendidikan Indonesia di Sekolah Dasar Nadhyva Maulida Farih; Dya A’yun
Jurnal Kajian dan Penelitian Umum Vol. 2 No. 1 (2024): Februari: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v2i1.629

Abstract

Essentialism describes schools as the main agent of student character building by emphasizing local cultural values, such as honesty, discipline, responsibility, and mutual respect. The purpose of this study is to find out the implications of essentialism in emphasizing local cultural values, the importance of basic knowledge, and character education that have a positive impact on student development in facing the challenges of everyday life. The method of data collection used is by collecting literature studies in the form of books, journals and interviewing teachers of SDN Patengteng 1. The results of the study of essentialism in education encourage the integration of cultural values, basic knowledge includes subjects such as math, science, language and history. The essentialism approach has a primary focus on student character building. Through this approach, students can develop positive attitudes and good behavior in daily life while understanding and appreciating the cultural diversity around them.
Analisis Penerapan Proses Akuntansi Manajemen Pada UMKM Tao Toba Tirza Venisia Sinambela; Hany Putri Br. Sitanggang; Ratih Kusumastuti
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.646

Abstract

The aim of this research is to conduct an in-depth analysis of the application of management accounting principles in Tao Toba micro, small and medium enterprises. The object of this research is Tao Toba micro, small and medium enterprises located on Jl.Ir.H.Juanda, Mayang, Jambi City. This research method is a descriptive approach with qualitative methods and by conducting direct interviews with the owner. The results of this research indicate that significant improvements need to be made in the financial management aspects of micro, small and medium enterprises. Micro, small and medium business owners need to carry out training on the use of modern accounting systems and management accounting practices.

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