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INDONESIA
Jurnal Pengabdian Masyarakat dan Riset Pendidikan
ISSN : 29619890     EISSN : 29619890     DOI : https://doi.org/10.31004/jerkin.v1i1
Jurnal Pengabdian Masyarakat dan Riset Pendidikan is a journal on Faculty of Education. Jurnal JERKIN: Jurnal Pengabdian Masyarakat dan Riset Pendidikan is under the auspices of the Faculty of Education, Universitas Pahlawan Tuanku Tambusai. The journal is registered with E-ISSN: 2961-9890. Jurnal Pengabdian Masyarakat dan Riset Pendidikan is published four times a year in September, December, March and June. Jurnal Pengabdian Masyarakat dan Riset Pendidikan receives 50 articles per issue. The journal publishes articles in mathematics education including teaching and learning, instruction, curriculum development, learning environments, teacher education, educational technology, educational developments, from many kinds of research such as survey, research and development, experimental research, classroom action research, etc.
Articles 2,799 Documents
Pemeriksaan Pajak: Memahami Hak dan Kewajiban dalam Proses Pengujian Kepatuhan: Penelitian Daniel Reynaldi L Tobing; Wilma Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3746

Abstract

This study examines the regulatory framework and practical implementation of taxpayers’ rights and obligations, as well as the authority of tax officials, in the tax audit process as a primary instrument for compliance testing within Indonesia’s taxation system. Tax audits play a strategic role in balancing state revenue interests with the protection of taxpayers’ rights. Therefore, the legal framework provided in the General Provisions and Tax Procedures Law (UU KUP), Law No. 7 of 2021 on Harmonization of Tax Regulations (UU HPP), and implementing regulations such as Minister of Finance Regulation No. 17/PMK.03/2013 serves as an essential foundation for ensuring transparency, accountability, and legal certainty. This study assesses how these regulations are applied in practice, including the effectiveness of the right to information, the right to provide opinions, the obligation to provide documents, and the authority of tax officials during audits. The analysis reveals that although the normative framework is comprehensive, its practical implementation still faces challenges such as information asymmetry, varied administrative readiness of taxpayers, and inconsistent application of audit procedures by tax officials. Fair tax audits require strengthening the capacity of the tax authorities, digital optimization, and continuous education, while ensuring legal protection for taxpayers.
Keadilan dan Kepastian Hukum dalam Sistem Perpajakan Indonesia: Penelitian Gladwin Wijaya; Urbanisasi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3747

Abstract

This study examines two fundamental principles within Indonesia’s taxation system: justice and legal certainty, both of which serve as essential foundations for legitimizing tax collection as a state revenue instrument. Tax justice is explored from philosophical, constitutional, and normative perspectives, particularly based on Article 23A of the 1945 Constitution, the General Tax Provisions and Procedures Law (KUP), the Income Tax Law (PPh), and the Value Added Tax Law (PPN). The findings indicate that tax justice extends beyond tax rates and structures; it includes balancing the rights and obligations of taxpayers, applying progressive tax rates, ensuring non-discriminatory auditing, and providing objective dispute-resolution mechanisms. Legal certainty in taxation is analyzed through tax collection, auditing procedures, and law enforcement mechanisms.
Analisis Sosologi Hukum terhadap Fenomena Bullying Online (Cyberbullying) di Era Digital dalam Prespektif Teori Interaksionisme Simbolik: Penelitian Ginting, Nesa Trysani Br; Rosmalinda, Rosmalinda; Agusmidah, Agusmidah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3748

Abstract

This paper aims to present an analysis of bullying that occurs in adolescents using the perspective of symbolic interactionism. The perspective focuses on social interaction, process, and meaning construction. This paper also discusses the complexity of bullying issues sociologically. The definition of bullying eventually becomes dynamic and is influenced by the process of observers in seeing the social interactions that occur. The factor of bullying becomes a crucial variable to fully understand the occurrence of bullying in adolescents. This paper uses qualitative research with a phenomenological approach with purposive sampling technique.
Peningkatan Literasi Hukum Pidana Perlindungan Konsumen bagi UMKM Pemula di Desa Puday, Kabupaten Konawe: Analisis Efektivitas Melalui N-Gain Score: Pengabdian Lade Sirjon; Arfa; Yan Fathahillah Purnama; La Patuju; La Ode Muhammad Kaisar Demaq; Wahyu Aliansyah; Muhamad Syukri; La Ode Muhammad Ichsan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3749

Abstract

This community engagement program aimed to enhance criminal law literacy regarding consumer protection among beginner micro, small, and medium enterprises (MSMEs) in Puday Village, Konawe Regency. The initiative addressed the significant lack of understanding related to the obligations and risks stipulated under Indonesian consumer protection law, particularly the principles of strict product liability as regulated in the Consumer Protection Act (UUPK). The intervention was structured using a Community Action Research approach, combining direct educational sessions, pre- and post-tests, and participatory discussions to evaluate cognitive and affective changes among participants. Quantitative results revealed a substantial improvement in knowledge, with the average N-Gain Score reaching the “high” effectiveness category (0.75), indicating a strong increase in legal literacy and risk mitigation capabilities. Qualitatively, participants showed not only theoretical advancement but also a motivational shift toward implementing best practices in legal compliance, such as improving product information, service standards, and initial steps toward business legality. The program’s holistic model demonstrates the effective transfer of complex legal concepts into practical solutions and highlights the university’s role in supporting local MSMEs’ resilience.
Efektivitas Penggunaan Media Diorama dalam Meningkatkan Pemahaman Konsep Bentuk-Bentuk Bentang Alam Wilayah Daratan pada Siswa Kelas IV Sekolah Dasar : Penelitian Khalashinikov, Stela Ramadhani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3758

Abstract

This study aims to examine the effectiveness of using diorama media in improving the understanding of the concept of landforms in fourth grade elementary school students. The population in the study were all fourth grade students of Barongan Kudus Second Elementary School. Sampling in the study used a purposive sampling technique. The instrument in the study used a test instrument by giving pretest and posttest questions to students. The data analysis technique used statistical testing in the SPSS paired sample t-test application. Based on the test results, it explains that there is a statistically significant increase between the pretest and posttest scores with a t-count value of 18.35 and an N-gain effectiveness level of 0.616 (moderate category). The paired sample t-test df is 29. The t-count is 18.35, the t-table is 2.045, and the 2-tailed sig is 0.000. The data distribution shows that the calculated t-value > from the t-table of 18.35 > 2.045 and the 2-tailed sig value 0,000 < 0.05, so Ho = rejected and Ha = accepted. This indicates a significant difference between the results of the pretest and posttest data values.
Studi Kasus: Problematika Tekanan Beban Administrasi dan Dampaknya Terhadap Kesejahteraan Psikologis Guru Windasari, Ni Wayan; Antari, Ni Komang Yuni; Damayanti, I Dewa Ayu Diah Ika; Werang, Basilius Redan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3761

Abstract

Beban kerja guru yang tinggi sering kali menjadi pemicu stres dan kelelahan emosional, yang berimplikasi pada penurunan motivasi dan efektivitas kerja. Oleh karena itu, penelitian ini bertujuan untuk mengkaji problematika beban mengajar terhadap kesejahteraan psikologis guru sekolah menengah kejuruan di Kecamatan Tegallalang. Metode penelitian yang digunakan adalah studi kasus kualitatif dengan teknik wawancara mendalam dan observasi terhadap enam puluh guru SMK Negeri 1 Tegallalang di Kecamatan Tegallalang. Hasil penelitian menunjukkan bahwa beban mengajar yang melebihi standar ideal (lebih dari 24 jam tatap muka per minggu) berdampak pada menurunnya kesejahteraan psikologis guru, ditandai dengan munculnya gejala kelelahan, stres kerja, dan berkurangnya kepuasan hidup. Faktor utama penyebabnya adalah tuntutan administratif, kurangnya dukungan sosial, dan keterbatasan waktu untuk refleksi diri. Dengan demikian, penelitian ini menekankan pentingnya kebijakan manajemen beban kerja guru yang lebih proporsional dan pendekatan kesejahteraan berbasis psikologis di lingkungan sekolah.
Transformasi Pembelajaran Vokasi Pertanian melalui Integrasi IoT dan Computer Vision pada Smart Greenhouse di SMKN 4 Barru: Penelitian Marwan Ramdhany Edy; Muh. Ihsan Zulfikar; Nurfauziah; Putri Nirmala; Nurrahmah Agusnaya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3765

Abstract

The digital agricultural transformation demands strengthening technological literacy and skills in vocational schools, particularly in the utilization of the Internet of Things (IoT) and Computer Vision to support precision farming practices. This community service program aims to improve the competency of teachers and students of SMKN 4 Barru in integrating IoT-based Smart Greenhouse technology and Computer Vision into agribusiness learning. The activity uses a Participatory Action Research (PAR) approach through the stages of preparation, training, technology implementation, mentoring-evaluation, and sustainability, involving teachers, education staff, and students. Evaluation was conducted through pre-post tests, observation, and participatory reflection. The results showed a significant increase in participants' conceptual understanding and practical skills, including the use of temperature, humidity, and soil pH sensors for IoT-based hydroponic systems, as well as the use of Computer Vision to visually detect plant conditions. Participants also reported increased confidence in operating modern agricultural technology devices and awareness of the importance of digital-based innovation in vocational learning. Key challenges identified include the integration of sensor data into monitoring systems and the development of Computer Vision algorithms, requiring further mentoring and infrastructure strengthening. Overall, this program contributes to increasing digital literacy, readiness for the implementation of precision agriculture, and the development of a creative agro-education ecosystem relevant to the demands of Industry 4.0 in Barru Regency.
Analisis Kemampuan Literasi Membaca Siswa Kelas VI dari Perspektif Guru Kelas VI SD: Penelitian Puspita, Tri; Nizam, Sahrul; Rosyada, Asyafina; Wulandari, Rika
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3768

Abstract

This study aims to describe the reading literacy abilities of sixth-grade students at UPTD SDN Kamal 1 from the perspective of the classroom teacher, particularly regarding reading fluency, text comprehension, and the factors that influence these abilities. The research employs a qualitative method with a phenomenological approach, in which the researcher acts directly as the main instrument through observation activities, structured interviews, and the collection of supporting documents. The sixth-grade teacher serves as the research subject, while the aspects examined include students’ reading abilities as well as their interest and motivation in literacy activities. The results show that most students are able to read, yet still lack fluency in pronunciation and experience difficulties in understanding the meaning of the text. The teacher explains that low reading interest is the dominant factor hindering the development of literacy skills, as reflected in the students’ limited participation in reading activities both at school and at home. The observational findings support this, showing that several students appear passive, have low concentration, and struggle to answer questions related to the text. An unsupportive classroom atmosphere also affects the process of learning to read. Overall, the study indicates that students’ literacy skills remain focused on technical aspects without deeper comprehension. Therefore, cooperation between teachers and the school environment is needed to cultivate a literacy culture through more engaging learning activities, effective classroom management, and strengthened reading motivation.
Adaptasi Bahasa dan Budaya Arab dalam Masyarakat Muslim Indonesia: Kajian Antropolinguistik Kualitatif: Penelitian Meilisa, Amarqaila; Azizah, Siti Zahra; Ms, Aulia Habila; Suri, Nursukma
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3769

Abstract

This study examines the adaptation of Arabic language and culture in the lives of Indonesian Muslims through a qualitative anthropolinguistic approach. Arabic functions not only as a means of religious communication but also as a representation of cultural values, morals, and social identity. Data were obtained through observation, in-depth interviews with two informants (Mr. Arjali, 48, and Mrs. Arinovita, 47), and documentation of socio-religious activities. The results show that Arabic terms such as assalamu'alaikum (peace be upon you), alhamdulillah (praise be to God), and insyaallah (God willing) have become integrated into everyday conversation as expressions of politeness, religiosity, and togetherness. Meanwhile, the adaptation of Arabic culture is evident in clothing, greetings, and religious traditions that are adapted to the local context, creating a hybrid form of Indonesian Islamic culture. This study confirms that the synergy between Arabic language and culture forms a distinctive pattern of religious communication that strengthens the polite, moderate, and contextual Islamic identity of Indonesian society.
Konflik Sosial Dalam Cerpen Berjudul “Barang Bekas” Karya Padli Aditya Pratama (Teori Konflik Lewis A. Coser): Penelitian Nindy Dian Carmelita
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3770

Abstract

This study analyzes the short story "Barang Bekas" by Padli Aditya Pratama through the lens of Lewis A. Coser's Theory of Social Conflict (1956), which serves as the dominant analytical tool to dissect interpersonal and social conflicts in a rural Indonesian setting. The narrative explores the friendship between Icha and Salimah, which deteriorates due to familial prejudice and social inequality, mirroring real-world dynamics in village education systems. Employing a qualitative literary approach, the research examines how conflicts function both destructively causing fragmentation and constructively fostering resilience and social change. Findings reveal that such conflicts, rooted in power imbalances and cultural norms, highlight educational implications, including the potential use of literature to promote tolerance and inclusion in rural schools. This analysis underscores the theory's effectiveness as a scalpel for uncovering deeper social structures, offering recommendations for pedagogical applications in addressing discrimination. The study contributes to sociology and education by bridging literary analysis with practical social insights.