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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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The Effect of Reading One Picture Storybook Each Day Children's Language Skills and Character Growth
Paudia
Vol 14
, No 4
(2025)
This study aims to analyze the impact of daily habit of reading picture storybooks on the character formation and language development of young children. The research employs a qualitative method using the Systematic Literature Review (SLR) approach, analyzing 22 relevant articles. The study findings indicate that the habit of reading one picture storybook daily contributes positively to enriching vocabulary, enhancing communication skills, and shaping children's character through the moral and...
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Training on Hand Soap Formulation Using Caesalpinia sappan (Sappanwood)
Ambarwati, Nadya
; Indriani , Novamei
; Vibrianita Nidom, reviany
; Marfuatin Nur, Fikria
; Jamaluddin Sandhori, Fajar
; Purbosari, ira
; Rahayu, asti
; Wido Mukti, asri
; Pramushinta, iak
; Rifqi Prasetyawan, Hanif
; rismawati
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
: This community service aims to increase the capacity of community skills in utilizing local biological resources, especially secang wood (Caesalpinia sappan L.), as an active ingredient in making natural-based handsoap with bioactive compounds such as brazilin, tannins, and flavonoids that have antibacterial, antioxidant, and anti-inflammatory properties, as environmentally friendly hygiene products. The training will be carried out through a theoretical and practical approach, which inc...
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Entrepreneurship Training as well as Environmental Conservation for Junior High School Students through Ecoprint
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
One of the P5 projects on the theme of entrepreneurship is Ecoprint, which is a natural batik art using plant parts as the basic material, and if done seriously, this batik art can generate income for its maker. The purpose of this service is to provide understanding through ecoprint training to students of SMP Muhammadiyah 1 Kartasura because of its relevance to the P5 subject on the theme of entrepreneurship. The method of this service is through lectures and direct practice of making ecoprint...
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PENGOLAHAN LIMBAH TEKSTIL (METHYLENE BLUE) MENGGUNAKAN ADSORBEN KARBON AKTIF KULIT MANGGIS (GARCINIA MANGOSTANA) TERAKTIVASI HIDROGEN PEROXIDE
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Textile wastewater is a major contributor to aquatic pollution because synthetic dyes such as Methylene Blue (MB) are toxic, persistent, and resistant to biodegradation. This study investigates the adsorption performance of activated carbon derived from mangosteen peel (Garcinia mangostana) activated with hydrogen peroxide (H₂O₂) for MB removal from aqueous solution. Activated carbon was prepared by carbonization at 850 °C, followed by chemical activation with diluted 50% H₂O₂. Adsorption tests...
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ANALISIS KESALAHAN NUMERASI SISWA SMA DALAM MENYELESAIKAN SOAL MATEMATIKA BERBASIS AKM BERDASAKAN METODE NEWMAN
JIPMat (Jurnal Ilmiah Pendidikan Matematika)
Vol 10
, No 2
(2025)
Tujuan penelitian ini adalah untuk memeriksa kesalahan numerasi siswa SMA dalam soal matematika berbasis Asesmen Kompetensi Minimum (AKM) dengan menggunakan metode Newman. Metode ini mengidentifikasi kesalahan siswa dalam lima langkah: membaca, memahami, transformasi, keterampilan proses, dan penulisan jawaban. Siswa di kelas XII SMA Negeri 1 Kajen, yang dipilih berdasarkan hasil tes numerasi AKM, adalah subjek penelitian. Hasil penelitian menunjukkan bahwa kesalahan terbesar terjadi pada tahap...
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Virtual Reality Effect on Student Learning Outcomes in Nuclear Physics and Radioactivity Topics
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
Learning Nuclear Physics and Radioactivity is often perceived as difficult by student because the concepts are abstract, thus requiring learning media that can visualize these concepts more concretely. This study aims to analyze the effect of using Virtual Reality media on student’s learning outcomes in the topic of Nuclear Physics and Radioactivity. The research employed a Quasi Experimental method with a Nonequivalent Control Group Design. The subject were 33 12th grade students of Al Adzkar H...
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Pengaruh Motivasi Karir, Motivasi Pemahaman dan Faktor Lingkungan Keluarga Terhadap Minat Menjadi Profesi Akuntan (Chartered Accountant)
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This study aims to examine the influence of Career Motivation, Understanding of Motivation, and Family Environmental Factors on Interest in Becoming a Public Accountant. This study was conducted at Slamet Riyadi University and Sebelas Maret State University. The data used are quantitative. The data source is primary data. The entire population in this study was 1,330 accounting students at Slamet Riyadi University and Sebelas Maret State University. The sample used was 93 respondents. The sampli...
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Empowerment of the Sanggang Village Community Through Training on Coconut Sap Processing and Making Ant Sugar-Based Sponge
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Sanggang Village is one of the areas where dwarf coconuts are widely planted, managed by the Karya Makmur farmer group (gapoktan). The young coconut trees can be tapped for sap, which can then be processed into palm sugar as an alternative to granulated sugar. However, the farmer group in Sanggang Village still does not understand the potential of coconut sap and its processing. Therefore, the purpose of this community service is to provide understanding and competency to the farmer group in San...
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Improving Financial Technology-Based Financial Management for Noken Mama Papuan Artisans in Baliem Jayawijaya Valley
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
This community service activity aims to enhance financial management literacy and the adoption of financial technology (fintech) among the Mama Papua Suara Hati Ibu noken craftsman group in the Baliem Valley, Jayawijaya. The main problems faced by partners are traditional financial record keeping, limited access to formal financial services, and low understanding of fintech applications. The implementation method is socialization, training, mentoring, and evaluation through pre-test and post-tes...
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