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JURNAL ILMIAH PENELITIAN MAHASISWA
Published by CV Kampus Akademik Publising
ISSN : 30257964     EISSN : 30255465     DOI : https://doi.org/10.61722/jipm.v1i2.9
Core Subject : Economy, Health, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology
JURNAL ILMIAH PENELITIAN MAHASISWA Merupakan platform publikasi jurnal Karya suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh mahasiswa. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin Ilmu diantaranya yaitu: Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Sistem Informasi, Ilmu Komunikasi, Agama, Teologi, Keperawatan, Kebidanan, Pengabdian, EBisnis, Komputer Akuntansi, Bahasa, Sastra, Seni, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi Jurnal ini terbit 1 tahun 6 kali (Februari, April, Juni, Agustus, Oktober, Desember)
Arjuna Subject : Umum - Umum
Articles 730 Documents
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The Analisis Problematika Jual Beli Online di Era Digital dalam Perspektif Fiqih Muamalah Rika Rahmawati; Riva Aprilia; Pebi Pebrianti
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2572

Abstract

This study describes the problems of online buying and selling in the digital era from the perspective of fiqh muamalah. The background of this research is the rapid development of digital technology, which has encouraged changes in people's transaction patterns from conventional systems to online-based transactions. Online buying and selling have become one of the most popular forms of modern trade because it offers convenience, time efficiency, and wide market reach. However, behind these conveniences, various problems arise, such as unclear product information, manipulation of information, fraud, delivery delays, and discrepancies between the goods received and the descriptions offered. These problems raise questions regarding the suitability of online buying and selling practices with the principles of fiqh muamalah in Islam. This study uses a descriptive qualitative method with a library research approach. Data collection techniques were carried out through the study of various literature sources, such as books, scientific journals, articles, and other sources related to online buying and selling and fiqh muamalah. The results of the study indicate that online buying and selling practices are basically permissible in Islam as long as they fulfill the pillars and conditions of sale and purchase, such as clarity of the contract, mutual consent between both parties, clarity of the transaction object, and avoidance of elements of gharar, tadlis, usury, and fraud. In addition, Islamic business ethics values such as honesty, trustworthiness, responsibility, and justice are important principles in maintaining security and trust in digital transactions. Nevertheless, online buying and selling practices still face various obstacles, including the low awareness of some business actors regarding Islamic business ethics and the lack of public understanding of sharia transactions. Overall, the application of fiqh muamalah principles in online buying and selling is very important to create electronic transactions that are fair, safe, and in accordance with Islamic values.
Kemampuan Menulis Teks Prosedur Siswa Kelas VII-1 SMP Yas’A Sumenep Olivia Ananda; Abelia Nur Hikmah; Fatimiyah Ratu Izzahroh; Aisyah Aisyah; Abdul Wahab
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2579

Abstract

This study aims to determine the writing ability of procedural texts of class VII-1 students of Yas'a Junior High School, Sumenep. This study uses a quantitative approach with a descriptive research type. The research subjects were 10 students. The data collection technique was carried out through a procedural text writing test with the theme "How to Make Instant Noodles". The assessment was based on five aspects, namely the suitability of content and theme, completeness of text structure, sequence of steps, use of linguistic rules, and spelling and punctuation. Data were analyzed using descriptive statistical techniques in the form of calculating the average value (mean), the highest and lowest values, frequency, and percentage of each category. The results showed that the average value of students' procedural text writing ability was 82.5 which is included in the good category. The highest value obtained by students was 95, while the lowest value was 70. Based on the assessment categories, 2 students (20%) were in the very good category, 7 students (70%) were in the good category, and 1 student (10%) was in the sufficient category. Thus, the writing ability of procedural texts of class VII-1 students of Yas'a Junior High School, Sumenep is classified as good.
PENERAPAN PENDIDIKAN KESEHATAN UNTUK MENINGKATKAN PEMBERIAN ASI EKSSKLUSIF DI PUSKESMAS MEDAN DELI Ameilia Putri; Nisrina Nisrina; Purwaningsih Purwaningsih
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 3 (2026): JUNI
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i3.2588

Abstract

Air susu ibu (ASI) merupakan makanan terbaik bagi bayi Karena kandungan nutrisinya memenuhi kebutuhan tumbuh kembang bayi. Tingkat pengethuan keluarga sangat mempengaruhi komitmennya dalam memberikan asi eksklusif. Penelitian ini menggunakan metode deskriptif dengan desain studi kasus yang dilakukan pada dua keluarga yang memiliki bayi berusia 0-12 bulan. Intervensi untk meningkatkan pengetahuan keluarga mengenai asi eksklusif adalah melalui pendidikan kesehatan tentang teknik menyusui yang benar. Setelah penerapannya, terjadi peningkatan tingkat pengetahuan keluarga yang ditunjukkan dengan peningkatan dari 50% menjad 85% pada kedua subjek. Kesimpulan dan rekomendasi penelitian ini menujukkan bahwa keterlibatan aktif keluarga dan pendidikan kesehatan secara teratur efektif meningkatkan pengetahuan keluarga tentang asi esklusif. Kelurga disarankan untuk aktif mencari informasi pentingnya pemberian asi eksklusif untuk mendorong dan mendukung ibu dalam memberikan asi eksklusif pada enam bulan pertama kehidupan bayi.
ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA (TER) DALAM PERHITUNGAN PPH PASAL 21 PASCA PERATURAN PEMERINTAH NO. 58 TAHUN 2023 Salman Salman; Muhammad Risky Harahap; Dini Vientiany
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 3 (2026): JUNI
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i3.2601

Abstract

Penelitian ini menganalisis penerapan Tarif Efektif Rata-Rata (TER) dalam perhitungan Pajak Penghasilan Pasal 21 (PPh 21) berdasarkan Peraturan Pemerintah Nomor 58 Tahun 2023. Diberlakukannya peraturan ini menandai perubahan mendasar dalam mekanisme perhitungan PPh 21, yakni menggantikan metode tarif progresif konvensional dengan sistem tarif efektif rata-rata bulanan yang bertujuan menyederhanakan proses pemotongan pajak bagi pemberi kerja. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan cara mengkaji dan menganalisis ketentuan PP No. 58 Tahun 2023 beserta peraturan pelaksanaannya, yaitu Peraturan Menteri Keuangan (PMK) Nomor 168 Tahun 2023. Hasil penelitian ini menunjukkan bahwa skema TER menawarkan metode perhitungan yang lebih sederhana dan sistematis dibandingkan mekanisme sebelumnya. Namun, beberapa aspek masih memerlukan perhatian, khususnya terkait kesesuaian klasifikasi kategori TER dengan status wajib pajak dan karakteristik penghasilan. Secara keseluruhan, penerapan TER dalam perhitungan PPh 21 telah sesuai dengan prinsip dan tujuan yang ditetapkan dalam PP No. 58 Tahun 2023, yaitu penyederhanaan, efisiensi, dan peningkatan kepatuhan dalam kewajiban pemotongan pajak penghasilan.
Takhrij Hadis tentang Keutamaan Salat Berjamaah dalam Kitab Sahih Bukhari Asri Asri; Nidaul Hana; Fajar Arifin; A. Faizal Khasani
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2602

Abstract

Abstract. Prayer (salat) is the second pillar of Islam, and its congregational form (salat berjama’ah) holds a special place in Islamic teaching due to its spiritual and social dimensions. This study aims to examine the hadith on the virtue of congregational prayer contained in Sahih Bukhari, particularly hadith number 662, through the methodology of takhrij hadith. The research employs a qualitative descriptive approach with library research method. Primary data were drawn from the hadith text in Sahih Bukhari, while secondary data were gathered from classical and contemporary works on hadith sciences, Islamic jurisprudence, and related journal articles. The takhrij process involved tracing the hadith back to its original source, identifying the chain of transmission (sanad), and evaluating the credibility of each narrator based on the principles of jarh wa ta’dil. The findings indicate that Hadith No. 662 in Sahih Bukhari, narrated from Anas ibn Malik through a continuous and sound chain of transmission, instructs the straightening and closing of prayer rows (saf). The hadith is classified as sahih (authentic) based on the high reliability of all narrators in its chain. The content of the hadith demonstrates that proper row alignment in congregational prayer is a prophetic directive with significant implications for discipline, unity, and social solidarity among Muslims. This study concludes that the hadith provides a solid religious foundation for the practice of congregational prayer and conveys values relevant to contemporary Muslim life. Keywords: Congregational Prayer; Hadith Authentication; Sanad; Sahih Bukhari; Takhrij Hadith
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN PASAL 22 ATAS KEGIATAN IMPOR DI INDONESIA M.Khayrul Reza Simbolon; Abima Dwiki Rukmana; Dini Vientiany
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 3 (2026): JUNI
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i3.2603

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pemungutan Pajak Penghasilan Pasal 22 (PPh 22) atas kegiatan impor di Indonesia melalui pendekatan kajian pustaka. PPh 22 merupakan pajak yang dipungut dari badan usaha yang melakukan kegiatan impor sebagai pembayaran pajak penghasilan di muka. Meningkatnya volume kegiatan impor di Indonesia menimbulkan pertanyaan penting mengenai sejauh mana mekanisme pemungutan PPh 22 telah dilaksanakan secara efektif. Dengan menelaah berbagai jurnal ilmiah, regulasi, dan laporan resmi pemerintah, penelitian ini mengidentifikasi faktor-faktor utama yang memengaruhi efektivitas pemungutan PPh 22, meliputi peran otoritas kepabeanan, tingkat kepatuhan wajib pajak, serta kerangka regulasi yang mengatur perpajakan impor. Hasil kajian menunjukkan bahwa meskipun PPh 22 telah memberikan kontribusi yang signifikan terhadap penerimaan pajak negara, masih terdapat berbagai tantangan, seperti rendahnya kepatuhan wajib pajak, kelemahan administratif, dan kesenjangan dalam penegakan regulasi. Penelitian ini menyimpulkan bahwa penguatan mekanisme pengawasan, peningkatan edukasi wajib pajak, serta peningkatan koordinasi antar lembaga merupakan langkah-langkah penting dalam mengoptimalkan pemungutan PPh 22 atas kegiatan impor di Indonesia.
Perancangan Data Warehouse untuk Analisis Penjualan Ritel Elektronik Berbasis Business Intelligence Reno Naufal Maulidyan; M. Muharrom Al Haromainy
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 3 (2026): JUNI
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i3.2604

Abstract

This study proposes a data warehouse design based on a star schema to support electronic retail sales analysis using PostgreSQL, Pentaho Data Integration, and Tableau. The objective is to transform heterogeneous transactional data into a structured analytical environment that can improve business intelligence capability. The research method includes data ingestion into a relational database, staging area construction, ETL-based cleansing and standardization, dimensional modeling, datamart development, and interactive dashboard visualization. The resulting architecture enables multidimensional analysis across time, product, region, sales channel, payment method, and customer type. The findings indicate that the proposed system improves data consistency, analytical efficiency, and decision-support capability, making it suitable as a foundation for retail performance monitoring and strategic planning.
Literasi Kewargaan Digital dan Pembentukan Etika Publik Siswa Madrasah Aliyah di Era Polarisasi Media Sosial Muh. Hanif; Bilqis Syauqina Aqila Haqi
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2606

Abstract

Artikel ini dirancang untuk mengkaji “Literasi Kewargaan Digital dan Pembentukan Etika Publik Siswa Madrasah Aliyah di Era Polarisasi Media Sosial” melalui perspektif sosiologi lembaga pendidikan. Fokus utama artikel diarahkan pada klaim bahwa literasi kewargaan digital di Madrasah Aliyah penting untuk membentuk etika publik siswa agar mampu berpartisipasi di media sosial secara kritis, santun, dan tidak mudah terjebak polarisasi. Penelitian lapangan perlu ditempatkan pada sekolah, madrasah, atau pesantren yang secara empiris memperlihatkan praktik sosial terkait isu tersebut. Data utama dapat digali melalui observasi terhadap paparan siswa terhadap konten politik, agama, dan sosial yang provokatif, wawancara dengan aktor pendidikan yang terlibat, serta dokumentasi mengenai kebijakan, program, dan praktik kelembagaan. Tiga dimensi bukti yang perlu diuji adalah paparan siswa terhadap konten politik, agama, dan sosial yang provokatif, pembelajaran PAI, PPKn, dan organisasi siswa sebagai ruang internalisasi etika digital, dan kemampuan siswa membedakan kritik, ujaran kebencian, dan disinformasi dalam diskusi kelas. Dengan menggunakan pendekatan kualitatif, artikel ini diharapkan mampu menunjukkan bagaimana relasi sosial, norma kelembagaan, otoritas pendidikan, serta pengalaman siswa/guru/orang tua membentuk praktik pendidikan sehari-hari. Kontribusi artikel tidak berhenti pada deskripsi kasus, tetapi juga diarahkan untuk membangun argumentasi teoritik tentang bagaimana lembaga pendidikan bekerja sebagai arena sosial yang memproduksi kepercayaan, identitas, disiplin, solidaritas, atau perubahan sosial. Temuan yang diperoleh diharapkan memperkaya diskusi sosiologi pendidikan Islam di Indonesia dan menawarkan rekomendasi penguatan tata kelola lembaga pendidikan berbasis data lapangan.
Pemerolehan Bahasa Anak Usia 4–5 Tahun dalam Menceritakan Gambar Berseri: Kajian Psikolinguistik Farikul Hasan; Listiyani Listiyani; Nailatus Sa adah; Hodairiyah Hodairiyah
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2610

Abstract

Language acquisition is a natural process experienced by children from birth through interaction with their surrounding environment. Between the ages of 4 and 5, children's language abilities develop rapidly, characterized by an increasing capacity to construct simple sentences, comprehend the meaning of utterances, and recount events in a coherent sequence. This study aims to describe the language acquisition of 4- to 5-year-old children as they narrate stories based on a series of pictures, utilizing a psycholinguistic perspective. A qualitative descriptive method was employed, incorporating observation, listening, recording, and note-taking techniques. The data consisted of the children's spoken narratives regarding the picture series. The results indicate that children in this age group are capable of accurately using nouns, verbs, and adjectives; constructing simple sentence patterns; and linking events coherently. From a psycholinguistic perspective, these abilities reflect development in cognitive, syntactic, and semantic aspects, all of which are influenced by the children's linguistic environment and communication experiences
Pemerolehan Fonologi Anak Usia Dini dalam Pengucapan Fonem saat Berkomunikasi: Kajian Psikolinguistik Olivia Ananda; Abelia Nur Hikmah; Fatimiyah Ratu Izzahroh; Hodairiyah Hodairiyah
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2611

Abstract

This study aims to describe early childhood phonological acquisition of phoneme pronunciation when communicating based on psycholinguistic studies. Language acquisition in children occurs naturally based on interaction with the environment and one of the aspects that develops first is phonology, namely the ability to recognize, understand and produce language sounds. This research uses a qualitative descriptive approach with a case study method. The research data is in the form of oral speech from early childhood obtained through listening and note-taking techniques in the context of everyday communication. Data analysis focused on the forms of phoneme changes that appeared in children's speech. The research results show that there are two dominant forms of phonological change, namely phoneme deletion and phoneme replacement. Phoneme deletions are found in the words nose which are pronounced as idung and mother as unda. Meanwhile, many phoneme changes occur in the /r/ phoneme which changes to /l/, /y/, and /n/, such as in the words house becomes luma, stomach becomes peyut, and neck becomes lehen. Apart from that, the phoneme /s/ also changes to /t/, as in the word one which is pronounced tatu and big becomes betan. Research findings show that the phonemes /r/ and /s/ are the phonemes that change most frequently because of their relatively high level of articulation difficulty. Based on psycholinguistic studies, these changes are part of the normal phonological acquisition process and reflect the gradual development of children's language abilities. As age increases and interaction with the environment increases, children's ability to pronounce phonemes will develop towards the form of language used by adult speakers

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