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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 WORKPLACE EXERCISE DALAM MENURUNKAN KELUHAN LOW BACK PAIN DAN MENINGKATKAN FUNGSIONAL LUMBAL PADA PENJAHIT DI UD. SUMBER REJEKI, DESA KEDENSARI
Physio Journal
Vol 5
, No 2
(2025)
Latar belakang: Menjahit merupakan pekerjaan yang dilakukan dengan posisi duduk yang membungkuk selama ± 8 jam, sehingga membebani otot punggung secara statis. Masa kerja juga merupakan faktor yang menyebabkan terjadinya Low back Pain. Workplace exercise merupakan salah satu intervensi yang dapat dilakukan secara mandiri dan fleksibel dalam pelaksanaannya. Tujuan: penelitian ini bertujuan untuk mengetahui efektifitas workplace exercise dalam menurunkan keluhan Low Back Pain dan peningkatan fungs...
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Teachers’ Competence in Lesson Planning: Deep Learning within Danielson’s Framework
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This study explores teachers’ competence and professional performance in lesson planning under the Indonesian National Curriculum, focusing on Domain 1 (Planning and Preparation) of Danielson’s Framework and the integration of deep learning. Conducted as a qualitative case study at a rural senior high school in Southeast Sulawesi, data were collected through lesson plan analysis, classroom observation, and semi-structured interviews with seven teachers, including two English teachers. Findings i...
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The Discourse of Spirituality in Serat Kalatidha by Raden Ngabehi Ranggawarsita: A Critical Discourse Analysis Based on Norman Fairclough’s Theory
Kawruh: Journal of Language Education, Literature and Local Culture
Vol 7
, No 2
(2025)
This study explores the discourse of spirituality in Serat Kalatidha by Raden Ngabehi Ranggawarsita through the lens of Norman Fairclough’s critical discourse analysis. The analysis focuses on the pupuh sinom, which reflects the poet’s spiritual response to moral decay in the zaman edan (age of madness). Using a descriptive qualitative method and literature study technique, the research reveals that Ranggawarsita responds to a corrupted social condition by choosing a spiritual path—distancing hi...
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Implementasi Program Bantuan Ketahanan Pangan melalui Penyaluran Bantuan Hewan Ternak dan Bibit Tumbuhan di Desa Bangun Purba
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Food security is a crucial foundation in breaking the cycle of poverty, particularly in rural areas that are vulnerable to limited food access. The Government of Bangun Purba Village has implemented a food security assistance program through the distribution of livestock and crop seedlings as a strategy to improve both food availability and community income. This study aims to describe the implementation process of the program, identify supporting and inhibiting factors, and assess its impact on...
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HUMIC ACID FILTRATION EFFICIENCY OF POLYPROPYLENE-BASED ULTRAFILTRATION MEMBRANES
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Polypropylene (PP) membranes exhibit advantageous characteristics for filtration processes, including chemical resistance, thermal stability, hydrophobicity, low cost, and mechanical durability, making them well-suited for long-term applications in water treatment, particularly for removing organic compounds. This study aims to evaluate the performance of hollow fiber PP membranes in the ultrafiltration of humic acid solutions, serving as a model organic contaminant. The experimental setup invol...
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Pengaruh Kompensasi Finansial, Kepuasan Kerja Dan Work-Life Balance Terhadap Loyalitas Karyawan Generasi Z
Dedi Muhammad Siddiq
; Hayundai Aulia
; Dwi Ratnasari
; Puspita Putri Febriyani
; Dedi Muhammad Siddiq
; Hayundai Aulia
; Dwi Ratnasari
; Puspita Putri Febriyani
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Penelitian ini dimaksudkan untuk mengkaji pengaruh kompensasi finansial, kepuasan kerja, dan work-life balance terhadap loyalitas karyawan yang berasal dari Generasi Z. Latar belakang dari penelitian ini didasari oleh meningkatnya tingkat mobilitas kerja pada kelompok Generasi Z, yang menciptakan tatantangan sendiri bagi perusahaan dalam mempertahankan tenaga kerja muda yang memiliki potensi tinggi. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan metode survei yang melibatkan...
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1 Sitasi
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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Empowerment of Persons with Disabilities with Blind Jatabek through Tuina Chuzhen Massage Therapy Training
Japaries, Willie
; Wijono Sukaputra Agussalim
; Hedi Suanto Tjong
; Metta Sari
; Erni Chrisilia Suhendry
; Aditya Prabowo Audisapta
; Ony Susita
; Adrianus Suyadi, S.J.
; Anastasia S.P
; Dian Susanti
; Sutrisno
; R.M. Alfian
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
ABSTRACT
Background: People with disabilities, especially the blind, are members of society who have limited vision. Therefore, they require specific methods to learn certain skills to earn a living. One such skill suitable for the blind is massage therapy, which can be learned without relying on sight, but relying on the sense of touch. Purpose: This paper aims to describe the experience of training blind people to perform a special massage treatment called Tuina Chuzhen. Methods: The experienc...
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Black Soldier Fly as an Alternative to Strengthen the Local Economy and Manage Organic Waste in Mojolaban District
Nadifta Ulfa, Amalia
; Sutrisno, Joko
; Nurhidayati, Indah
; Agustono, Agustono
; Fajarningsih, Rhina Uchyani
; Khairiyakh, Refa’ul
; Irawan, Evi
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Waste remains a major issue in various regions, particularly organic waste. Unmanaged organic waste can cause environmental pollution and contribute to increased greenhouse gas emissions. In line with the Sustainable Development Goals (SDGs), particularly SDG 12 (Sustainable Consumption and Production) and SDG 13 (Action on Climate Change), innovative solutions are needed to manage organic waste more effectively and efficiently. Waste banks, as environmental advocates, are currently focusing mor...
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