cover
Contact Name
Suriyanti Mangkona
Contact Email
editor.balireso@umi.ac.id
Phone
+6285298463389
Journal Mail Official
editor.balireso@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo KM. 05
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Core Subject : Education,
Jurnal Balireso adalah Jurnal Pengabdian pada Masyarakat yang diterbitkan oleh Lembaga Pengabdian pada Masyarakat (LPkM) UNIVERSITAS MUSLIM INDONESIA. Jurnal ini menerima seluruh bidang dalam penerapan ilmu pengetahuan, teknologi dan seni (IPTEKS) yang berupa hasil kegiatan maupun ulasan ilmiah (critical review) tentang penerapan IPTEKS kepada masyarakat. Jurnal ini terbit sebanyak 2 kali setahun yaitu pada bulan Januari dan bulan Juli setiap tahun. Jurnal menerima manuscript/naskah asli dan tidak secara bersamaan dikirimkan ke jurnal atau konferensi lain.
Arjuna Subject : Umum - Umum
Articles 3 Documents
Search results for , issue "Vol 8, No 2 (2023)" : 3 Documents clear
SOSIALISASI OPERASI DAN PEMELIHARAAN IRIGASI P3A LIMBUA Kasmawati, Kasmawati; Antaria, Sukmasari; Gaffar, Farida; Indriyanti, Indriyanti; Kasmi, Kasmi; Fadilah, Sri
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.262

Abstract

The Program for Accelerating the Improvement of Irrigation Water Use Use is one of the programs based on the Regulation of the Minister of Public Works and Public Housing of the Republic of Indonesia Number 24/Prt/M/2017 concerning General Guidelines for the Program for the Acceleration of Increasing Irrigation Water Use Use. Implementation of P3-TGAI activities in the form of repairing irrigation networks, rehabilitation of irrigation networks and improvement of irrigation networks. P3-TGAI is a program to repair, rehabilitate or improve irrigation networks based on the participation of farming communities implemented by Associations of Water-User Farmers (P3A). As for this research, it is planned to procure socialization regarding the operating and maintenance procedures of the P3A irrigation system, so that it can be utilized properly and for a long time. P3A institutions must contribute to irrigation management and be able to carry out the duties and obligations in maintaining irrigation networks. It is also expected to be able to carry out the development and management of an irrigation system properly and sustainably and be able to increase agricultural productivity and production.
METODOLOGI PEMBELAJARAN PAIKEM PESANTREN MIZANUL ‘ULUM DUSUN BONTOWA DESA SANROBONE Nurjannah, Nurjannah; Malia, Agussalim Beddu
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.263

Abstract

Learning is said to be effective if it achieves the targets or basic competencies set out in the RPP. The problem is that MTS and MA Pesantren Mizanul Ulum Sanrobone teachers are not yet fully implementing learning methods that show creativity and innovation, which has an impact on maximum learning achievement as well as boredom and motivation. Students take part in learning, especially certain subjects. For this reason, Mizanul Ulum Islamic Boarding School teachers need training in the PAIKEM learning method with a goal Students do not feel bored and fed up, and learning objectives are achieved. The PKM PAIKEM learning methodology aims to train teachers to design models and use training media that are directly practised using game models according to the needs and ages of students. The output of the activity is that all Islamic boarding school teachers teach effective teaching materials with active, innovative, creative and fun learning methods so that students are motivated to learn, not bored with learning. PAIKEM emphasizes positioning teachers as people who create a conducive learning atmosphere or as facilitators in learning so that it is connected interactive dialogue between students and students, students and teachers. The training began with socialization with the Director of Islamic Boarding Schools, Head of Madrasah Aliyah and Head of Madrasah Tsaawiyah; formulate Paikem training materials, carry out training that emphasizes active participants by conveying Paikem theory and practice and the PAIKEM learning model and PkM program evaluation.
PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA Holly, Anthony; Jao, Robert; Mardiana, Ana
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.264

Abstract

CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax Article 17, where before the new regulation had four brackets and changed to 5 brackets also changing in the first bracket interval from fifty million to sixty million rupiahs. This caused a firm must recount the tax deduction from employer to employees. Hence, the employees are not disappointed, and employers, as taxpayers, can do their obligation correctly according to current tax regulations. Therefore, servants accompany the firm partner in implementing tax regulation, especially implementing income tax article 21 as stated in law Number 7 of 2021.

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