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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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PENGARUH PEMBERIAN NERVE AND TENDON GLIDING EXERCISE TERHADAP PENINGKATAN FUNGSIONAL HAND-WRIST PADA PENJAHIT DENGAN RISIKO CARPAL TUNNEL SYNDROME
Physio Journal
Vol 5
, No 2
(2025)
Latar Belakang: Carpal Tunnel Syndrome (CTS) memiliki keterkaitan erat dengan pekerjaan terutama pekerjaan yang membutuhkan tenaga manual, gerakan tangan berulang, getaran yang ditransmisi oleh tangan, dan gerakan menekuk/memutar pergelangan tangan. Fisioterapi dapat membantu perawatan CTS dengan berbagai modalitas seperti nerve and tendon gliding exercise. Nerve and tendon gliding exercise dapat menstimulasi penyembuhan jaringan lunak serta meningkatkan vaskularisasi saraf medianus di terowonga...
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Pelatihan Pembuatan Pupuk Organik Dari Limbah Rumah Tangga Bagi Kelompok Wanita Tani Gendis Ayu Jahe
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pengetahuan dan keterampilan KWT Gendis Ayu Jahe dalam mengolah limbah rumah tangga menjadi pupuk organik yang dapat dimanfaatkan dalam budidaya jahe merah. Pupuk organik yang dibuat berasal dari limbah rumah tangga dan limbah sampingan hasil pengolahan jahe merah. Pelaksanaan kegiatan meliputi sosialisasi, pelatihan dan penerapan teknologi, serta pendampingan dan evaluasi. Kegiatan ini mampu meningkatkan pemahaman dan keterampi...
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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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Peningkatan Nilai Tambah Produk Kelapa Melalui Pelatihan Pembuatan Pliek Ue Bagi Ibu Rumah Tangga Di Kabupaten Bireuen
Agricultural-Animal Science Innovatian and Empowernment Journal
Vol 1
, No 2
(2025)
Community service activities were carried out with the aim of increasing the added value of coconut commodities through training in the production of Pliek Ue for housewives in Bireuen Regency. Pliek Ue is a traditional Acehnese product made from coconut, which has economic value and strong cultural significance in the community. However, the ability of housewives to process and package Pliek Ue hygienically is still relatively limited, resulting in products that lack competitiveness in broade...
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The Effect of Young Timor Deer (Rusa timorensis) Hornbill Flour Supplementation on the Testicular Size of Male Wistar Rats (Rattus norvegicus)
Kartika, Nur Hafidzah Devi
; Samsudewa, Daud
; Prasetya, Nor Basid Adiwibawa
; Nandhirabrata, Raditya
Bantara Journal of Animal Science
Vol 7
, No 2
(2025)
The processing of young deer antlers exemplifies the use of deer as wildlife, guided by the principle of continuity and without harming them. The purpose of this study was to determine the effect of young Timor deer antler meal and to determine the impact of its supplementation on the size of the testes of male Wistar rats. Twenty male Wistar rats with a body weight of 200–250 g and an age of 90 days were used. The samples were divided into four groups: a control group and three treatment groups...
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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 Green Marketing dan Brand Image Terhadap Loyalitas Pelanggan pada Starbucks CoffeeLiving World Pekanbaru
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This study aims to determine and analyze the influence of green marketing and brand image on customer loyalty at Starbucks Coffee Living World Pekanbaru. The background of this study is based on increasing competition in the coffee industry, changes in consumer lifestyles that are increasingly environmentally conscious, and the importance of brand image in building long-term relationships with customers. The method used in this study is descriptive and quantitative. The number of samples in this...
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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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Peer Health Educator for Escalating Adolescent Health Education Based On Mobile Health
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Adolescents are vulnerable to physical and mental health problems. Lack of health information makes adolescents influenced by misinformation, which can trigger detrimental things. Main issues of this topic are lack of information about adolescent nutrition and mental health, unbalanced food consumption patterns, negative stigma related to adolescent mental health, and lack of use of mobile health. These problems caused by limited access to health information and absence of health educators in sc...
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