Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543

Pengaruh Sikap Welas Asih Diri (Self-Compassion) pada Ketangguhan Diri (Hardiness) Dewasa Muda diperiode usia Quarter Life Crisis

2025-01-19T04:29:54+00:00

Entering young adulthood, where the developmental task is to achieve economic and social independence, places individuals at risk of experiencing a quarter-life crisis. This period is often marked by high anxiety and stress about future uncertainties. Healthy self-hardiness is crucial for young adults to manage stress and cope with their developmental challenges. This study aims to explore the role of self-compassion in fostering hardiness among young adults during the quarter-life crisis. The research uses a quantitative cross-sectional design, employing the Multidimensional Hardiness Inventory for Young Adults, which has a reliability coefficient of α = .929. Self-compassion is measured using Neff's (2003) self-compassion scale, adapted into Indonesian with a reliability coefficient of α = .727. The hypothesis was tested using simple linear regression analysis on a sample of 116 respondents, selected through purposive sampling. The results indicate a significant positive effect of self-compassion on hardiness in young adults during the quarter-life crisis (p = .034 < .05). Developing a healthy self-compassion attitude can help young adults build hardiness, enabling them to better manage stress and achieve independence in their social and economic lives.

Bridging Heritage and Finance: Systematic Insights into Financial Reporting for Cultural Assets

2025-01-20T02:16:01+00:00

This study examines the need for a paradigm shift in financial reporting for cultural assets, moving beyond traditional monetary valuation towards a more comprehensive approach. The current reliance on financially-focused accounting frameworks fails to capture the multi-faceted value of cultural heritage, thus creating a gap in accurately representing the social, historical, and cultural significance of these assets. This research aims to explore the key elements of comprehensive reporting, including the integration of non-monetary values, stakeholder engagement, long-term sustainability, technological advancement, and ethical considerations. The research used a qualitative approach, analysing existing literature and frameworks from the Scopus database related to cultural heritage accounting and reporting. Several countries were involved in conducting similar research. The findings revealed the importance of incorporating non-monetary metrics, adopting a stakeholder-centred approach, and utilising technology to improve reporting practices. The research also highlighted the ethical dilemmas inherent in valuing cultural assets and the need for practical tools and methodologies to bridge the gap between theory and practice. The research concludes that a comprehensive approach to financial reporting is essential for effective heritage management, recommending the development of standardised metrics for non-monetary values, context-appropriate reporting frameworks, and ethically sensitive valuation methods. Further research is needed to explore the potential of emerging technologies, address the ethical implications of financial reporting, and create practical

Program Bantuan Pemerintah Dalam Pengelolaan Biaya Pendidikan Bagi Masyarakat Kurang Mampu

2025-01-20T03:39:16+00:00

Management of education costs for underprivileged communities is a hot issue to be discussed, because it cannot be denied that there are many problems in the field related to education financing, such as the high cost of education causing many Indonesians to drop out of school, not to mention the various bad behavior of school officials, such as school principal who deliberately corrupts education funds. The aim of this research is to explain local government policies in managing education costs for underprivileged communities, especially at the elementary school level. The writing method uses content analysis with a qualitative approach. Data collection techniques include reading literature sourced from books or articles that are relevant to the research. Meanwhile, data analysis techniques involve inventory, categorization and analysis of research data. The research results show that the government's policy in allocating educational funding resources to help all underprivileged students, especially at the elementary school level, has been pursued through several funding sources and programs that have been launched, such as the Poor Student Assistance (BSM) program, the Smart Indonesia Card (KIP) program. , and the Family Hope Program (PKH)

Pendekatan Filsafat Pendidikan dan Teori Belajar Humanistik dalam Meningkatkan Kualitas Pendidikan Holistik di Era Digital

2025-01-21T00:19:31+00:00

The digital era has brought significant changes to the field of education, creating both new opportunities and challenges. Educational philosophy and humanistic learning theories offer strategic solutions to enhance the quality of holistic education amidst these transformations. This study aims to explore the relationship between educational philosophy, humanistic learning theories, and the application of technology in holistic education. Utilizing a literature review method, this research analyzes various relevant sources to identify key principles and their implications within the context of the digital era. The findings indicate that educational philosophy provides the foundational values needed to maintain a balance between technological innovation and comprehensive human development. Humanistic learning theories, as conceptualized by Carl Rogers and Abraham Maslow, emphasize the importance of meaningful learning and personalization to support the self-actualization of learners. In holistic education, the integration of technology with a humanistic approach can create learning environments that not only facilitate academic achievement but also foster emotional, social, and spiritual development.

Hakikat Ilmu Pengetahuan dalam Era AI: Mempertahankan Integritas Epistemologi di Tengah Automasi

2025-01-22T01:48:57+00:00

Era kecerdasan buatan (AI) telah membawa transformasi besar dalam dunia ilmu pengetahuan, mengubah cara pengetahuan diproduksi, diolah, dan disebarkan. Namun, perkembangan teknologi ini juga menimbulkan tantangan serius terhadap integritas epistemologi yang menjadi dasar bagi ilmu pengetahuan. Penelitian ini bertujuan untuk menganalisis hakikat ilmu pengetahuan dalam konteks perkembangan AI dan bagaimana ilmu pengetahuan dapat mempertahankan integritasnya di tengah maraknya automasi. Dalam studi ini, peneliti menggunakan pendekatan kualitatif deskriptif dengan menganalisis literatur yang relevan terkait dengan filsafat ilmu, etika teknologi, dan dampak AI terhadap epistemologi. Hasil penelitian menunjukkan bahwa meskipun AI menawarkan efisiensi dan kemajuan dalam penelitian ilmiah, tetap saja ada risiko terkait dengan ketergantungan yang berlebihan pada data dan potensi bias algoritma. Oleh karena itu, penting untuk menjaga keseimbangan antara kemajuan teknologi dan prinsip-prinsip epistemologi untuk memastikan kualitas dan keabsahan pengetahuan yang dihasilkan. Penelitian ini menyimpulkan bahwa ilmu pengetahuan harus beradaptasi dengan teknologi AI, namun tetap mempertahankan nilai-nilai integritas ilmiah untuk menjaga relevansi dan kebenaran pengetahuan.

Kedudukan Hukum Leasing Kredit Kendaraan Bermotor Penyelesaian Wanprestasi dengan cara BPSK dan melalui Leasing

2025-01-21T01:22:00+00:00

This research discusses the legal position of motor vehicle credit leasing, especially regarding the resolution of defaults in leasing agreements through the BPSK institution and the dispute resolution mechanism through the leasing channel itself. Motor vehicle leasing agreements often experience default due to the debtor's inability to fulfill installment payment obligations. This research aims to examine the legal position of leasing agreements in relation to default and analyze the dispute resolution mechanism through BPSK. This research uses a normative juridical approach with descriptive analysis. The research results show that leasing agreements have a clear legal basis, even though they are not explicitly regulated in the Civil Code. Default dispute resolution can be done through mediation, conciliation or arbitration at BPSK. Dispute resolution through BPSK provides space for consumers and business actors to reach an agreement without going through a more formal litigation process.

Penerapan Media Sosial Untuk Transparansi Publik:Studi Optimalisasi Instagram oleh LLDIKTI Wilayah III

2025-01-21T06:53:18+00:00

Kajian ini mengeksplorasi efektivitas penggunaan Instagram oleh LLDIKTI (Lembaga Layanan Pendidikan Tinggi) Wilayah III dalam meningkatkan transparansi, akuntabilitas, dan keterlibatan publik. Sebagai salah satu platform media sosial paling populer, Instagram dimanfaatkan oleh LLDIKTI Wilayah III untuk menyampaikan informasi dan membangun interaksi dengan masyarakat melalui akun resmi, @humas.lldikti3. Pendekatan mixed-method digunakan dalam analisis ini. Data kuantitatif meliputi metrik keterlibatan, seperti tingkat keterlibatan (engagement rate), jumlah pengikut, dan frekuensi unggahan. Sementara itu, data kualitatif diperoleh melalui wawancara mendalam dengan pengelola media sosial serta analisis konten unggahan untuk memberikan gambaran yang lebih komprehensif. Hasil kajian menunjukkan bahwa tingkat keterlibatan akun @humas.lldikti3 tercatat sebesar 0,68%, angka yang berada di bawah rata-rata ideal untuk akun institusi publik, yaitu 1% hingga 3%. Temuan ini menunjukkan adanya potensi besar untuk mengembangkan strategi komunikasi yang lebih efektif. Berdasarkan kerangka kerja Elaboration Likelihood Model (ELM), ditemukan bahwa khalayak lebih sering memproses informasi melalui jalur periferal, seperti elemen visual dan emosional, sedangkan jalur sentral yang mengutamakan pemrosesan kognitif masih kurang dioptimalkan. Untuk meningkatkan efektivitas komunikasi, rekomendasi yang diajukan meliputi pemanfaatan fitur interaktif seperti Reels, desain call-to-action yang kontekstual, dan peningkatan konsistensi dalam unggahan konten. Selain itu, analisis ini menyoroti peran penggunaan data analitik untuk memahami preferensi khalayak sehingga strategi komunikasi dapat disesuaikan dengan kebutuhan mereka. Dengan memanfaatkan media sosial secara strategis, institusi publik seperti LLDIKTI Wilayah III dapat memperkuat hubungan dengan khalayak dan mendukung keberhasilan program-program yang direncanakan.

Implementasi Kebijakan Sertifikasi Guru dalam Pengembangan Pendidikan Agama Islam di MIS Kulu Kabupaten Nagan Raya

2025-01-21T07:25:23+00:00

This research aims to determine the implementation of teacher certification policies in supporting the development of Islamic religious education at MIS Kulu, Nagan Raya Regency. This study uses a descriptive qualitative approach to analyze data objectively based on field findings. The teacher certification policy is one of the government's efforts to improve the quality of education, including in Islamic Religious Education subjects. The main objective of this policy is to ensure that teachers have sufficient qualifications and competencies to provide effective learning. This research focuses on the implementation of certification policies in the development of Islamic religious education at the Kulu Private Madrasah Ibtidaiyah, Nagan Raya Regency, and its impact on the quality of learning. Data collection was carried out through interviews, observation and document analysis. Research findings reveal that teacher certification contributes significantly to improving the professional competence of teaching staff, which has a positive impact on the quality of Islamic religious education in these madrasas. However, there are still obstacles such as the need for further training, improving facilities, and the readiness of teaching staff to undergo the certification process which require further attention.

Filsafat Pendidikan di Era Digital: Sebuah Pendekatan Kualitatif untuk Membangun Kemandirian Belajar

2025-01-24T03:56:59+00:00

Education in the digital era is experiencing a major transformation along with the rapid progress of information technology, which has not only changed the way we access knowledge but also the way we learn. Digital technology enables faster and broader access to learning resources, creates new spaces for collaboration, and introduces educational platforms that change the dynamics of the traditional classroom. However, even though technology provides convenience, the main challenge that arises is building students' learning independence, namely their ability to manage, assess and utilize information independently. In this context, educational philosophy offers a theoretical framework that can direct learning practices, especially through the flow of pragmatism and constructivism. Pragmatism emphasizes practical experience as the basis of learning, while constructivism focuses on students' active role in constructing their own knowledge. Digital technology, if used wisely, can support both schools of philosophy, providing flexibility in choosing the time and place of study and enabling deeper exploration of knowledge. However, over-reliance on technology can hinder the development of critical and reflective skills that are important in the learning process. Therefore, this research aims to explore the application of educational philosophy in supporting students' independent learning in the digital era, by emphasizing the importance of balance between the use of technology and the development of critical and reflective thinking skills.

Strategi Pengendalian Persediaan Kantong Semen dengan Integrasi Metode Activity Based Costing (ABC) dan Min-Max

2025-01-25T02:51:30+00:00

The supply of cement bags in warehouses often experiences excess (overstock) due to differences between demand and use of cement bags in the packaging process. The number of cement bags used is lower than demand, causing stock differences. Based on this, it is necessary to carry out research regarding strategies for controlling cement bag inventory in companies. This aims to analyze the condition of the cement bag inventory in the warehouse, identify remaining unused cement bag stock, and calculate the Total Inventory Cost incurred by the company. In this research, the ABC and Min-Max methods were used. The ABC method is used to control a small number of goods, but has a high investment value. Meanwhile, the Min–Max method is used to determine the maximum and minimum inventory quantities to prevent stock shortages or excesses. The research results show that the actual average usage for 40 kg and 50 kg cement bags is 56.8% and 51.95% of the total inventory of cement bags, respectively. This means that the number of unused cement bags is very large and affects the costs incurred by the company. The total inventory cost incurred based on company policy for a 40 kg bag of cement is IDR 69,696,000 and 50 kg is IDR 78,874,592. Meanwhile, using the Min-Max method calculation, the Total Inventory Cost for a 40kg bag of cement is Rp. 33,157,552 and Rp. 36,312,692 for a 50kg cement bag.

Strategi Komunikasi Politik Partai Solidaritas Indonesia Pada Pemilu 2024 di Daerah Pemilihan Sulawesi Selatan 1

2025-01-27T00:42:00+00:00

Penelitian ini bertujuan menganalisis strategi komunikasi politik Partai Solidaritas Indonesia (PSI) pada Pemilihan Umum 2024 di Daerah Pemilihan Sulawesi Selatan I, serta peluang dan hambatan yang dihadapi. Penelitian menggunakan metodoe kualitatif dengan pendekatan fenomenologi Edmund Husserl. Data dikumpulkan melalui observasi dan wawancara mendalam dengan informan, kemudian dikembangkan menjadi pola dan teori. Penelitian mengaitkan temuan dengan literatur terdahulu yang relevan. Hasil penelitian menunjukkan bahwa Komunikator PSI menerapkan strategi ofensif untuk menembus pasar dan membentuk basis massa pemilih dengan menonjolkan pesan politik tentang keterlibatan generasi muda, inklusivitas anak muda, serta komitmen anti korupsi dan anti intoleransi. Strategi ini dilakukan melalui kampanye door to door dan media sosial, dengan target audiens mencakup masyarakat minoritas, literat, dan anak muda yang aktif di media sosial. Dengan memahami kondisi sosial masyarakat di Dapil Sulsel 1, strategi ini berpotensi besar untuk sukses, meningkatkan citra partai, dan menggalang dukungan kuat. Namun, partai politik belum optimal dalam menjalankan fungsinya, terlihat dari proses internal dan struktural yang belum berjalan baik, kurangnya penanaman nilai kepada pengurus dan anggota, serta kemandirian partai yang masih dipengaruhi hubungan dengan sumber otoritas dan pengetahuan publik yang belum kuat.

Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Produk Berbahan Dasar Limbah Plastik Ecobrick

2025-01-25T13:53:45+00:00

The production of plastic waste is increasing every day along with the increase in the number of products and people's consumption patterns. What must be done to overcome the increasing volume of waste is to reduce the volume of waste from the source through community empowerment. Based on Law no. 18/2018 one of the activities for waste management is recycling it into something useful. Ecobricks are one of the creative businesses that can be done. Ecobricks are made from used mineral water bottles filled with plastic waste until they have a solid texture. Products made from ecobricks can be created in the form of chairs, tables, pots and other art items. This potential must be accompanied by the community's ability to determine the selling price or cost of production of the product. In this research, product price determination was calculated using the full costing method for products made from ecobrick plastic waste. The results of price calculations using the full costing method show that the cost of production for each unit of ecobrick creation table is IDR 393,500. In this way, we can know the cost of production that is spent on producing the ecobrick creation table, so that the management can determine the selling price based on the amount of margin they set.

Pencegahan Stunting melalui Peningkatan Kesadaran Hak- Hak Reproduksi Perempuan Usia Pra Nikah di Panti Asuhan 'Aisyiyah Kota Payakumbuh

2025-01-25T09:24:12+00:00

The children of the 'Aisyiyah Payakumbuh Orphanage, in their teens, have never been equipped with knowledge about women's reproductive rights. Therefore, it is necessary to be given knowledge about the independence of reproductive rights to break the chain of stunting. This service aims to build awareness and empower orphanage children through the process of increasing awareness of reproductive rights that bring change (transformative) that is independent in maintaining their reproductive health in making the right decisions that are free from discrimination, coercion and violence. In particular, this PKM received a DRTPM grant from the Ministry of Education, Culture, Research and Technology of the Directorate General of Higher Education, Research, and Technology in the field of Community Empowerment in order to realize the Sustainable Development Goals (SDGs), namely a healthy and prosperous life by building partnerships. This service uses socialization, training and continuous cooperation methods to produce outputs in the form of articles in sinta indexed journals, recognition of student credits, publications in electronic mass media, uploading videos of activities on the university's youtube and PKM posters in HaKi kan as well as Cooperation and MoA agreements with the Family Law Study Program and the Faculty of Islamic Religion, University of Muhammadiyah West Sumatra for sustainable programs.

Efektivitas Gamifikasi dalam Pembelajaran Matematika untuk Meningkatkan Motivasi dan Keterlibatan Mahasiswa di Universitas Hamzanwadi

2025-01-25T09:43:36+00:00

This study examines the effectiveness of gamification in enhancing student motivation and engagement in mathematics learning at Universitas Hamzanwadi. Utilizing a qualitative approach, this research employs a literature review and library research to explore the potential benefits and challenges of incorporating gamified elements into mathematics education. The findings suggest that gamification, through mechanisms such as point systems, challenges, and rewards, significantly boosts students' intrinsic motivation and participation in learning activities. Gamification fosters a competitive yet collaborative environment that encourages active involvement, helping students to stay engaged with the content and improving their learning outcomes. However, the study also identifies challenges such as varying levels of technological readiness and individual preferences among students, which may affect the effectiveness of gamification. Despite these challenges, the literature indicates that when implemented thoughtfully, gamification can be an effective pedagogical tool for increasing student interest and performance in mathematics. The research highlights the importance of adapting gamification techniques to the local context and the specific needs of students to maximize its impact. This study contributes to the growing body of literature on educational gamification and offers insights for educators looking to implement innovative teaching strategies in higher education, particularly in the context of mathematics learning at Universitas Hamzanwadi.

Strategi Pemasaran Batik Lamongan dan Kontribusinya terhadap Perekonomian Lokal

2025-01-25T10:15:21+00:00

This study aims to identify and analyze the marketing strategies employed by the Lamongan batik industry and to evaluate its contribution to the local economy. As a traditional Indonesian cultural product, Lamongan batik holds significant aesthetic and economic potential that can be developed through effective marketing strategies. This qualitative descriptive research uses a case study method, incorporating in-depth interviews with industry players, marketers, and direct observations of marketing practices. The findings reveal that successful marketing strategies for Lamongan batik involve a combination of traditional promotion and digital platform utilization, which has effectively increased awareness and demand at local and national levels. Furthermore, the economic contribution of Lamongan batik to the local economy is evident through job creation, growth of small businesses, and increased household income. This research provides insights for developing marketing strategies for cultural products and supports government policies to promote creative economies in regional areas.

Pengaruh Kualitas Pelayanan Kesehatan Terhadap Loyalitas Pasien Rawat Inap di Rumah Sakit Pertamedika Ummi Rosnati Banda Aceh

2025-01-25T13:34:00+00:00

This study aims to examine and see where patient satisfaction lies with the number of patients who have a balance at Pertamedika Ummi Rosnati Hospital Banda Aceh. Patient loyalty is an attitude that describes the patient's commitment to healthcare services by repeatedly utilizing them to meet medical needs. This research aims to determine the influence of healthcare service quality on the loyalty of inpatients at Pertamedika Ummi Rosnati Hospital, Banda Aceh, in 2024. The research method used is quantitative research with Purposive Sampling, involving 30 inpatient respondents. Data collection was conducted through direct interviews with the respondents. The data analysis was performed using the Chi-Square Test. The results show a significant relationship between service quality aspects, including reliability, responsiveness, assurance, and empathy, with a P-value of <0.05, and patient loyalty. However, no significant relationship was found between tangibles and patient loyalty, with a P-value of >0.05, at Pertamedika Ummi Rosnati Hospital, Banda Aceh, in 2024. It is recommended that the hospital further improve the quality of its services to create a positive perception among patients and enhance patient loyalty in using healthcare services at Pertamedika Ummi Rosnati Hospital, Banda Aceh.

Peran Pemasaran Konten, Kualitas Layanan, dan Loyalitas Pelanggan dalam Meningkatkan Keunggulan Kompetitif di Era Digital

2025-01-25T13:47:50+00:00

Artikel ini membahas peran pemasaran konten, kualitas layanan, dan loyalitas pelanggan dalam meningkatkan keunggulan kompetitif perusahaan di era digital. Di tengah persaingan yang semakin ketat di dunia bisnis digital, perusahaan dituntut untuk memiliki strategi yang tepat guna memenangkan persaingan dan mempertahankan eksistensinya. Pemasaran konten memainkan peran penting dalam menarik perhatian pelanggan melalui penyampaian informasi yang relevan dan berharga. Kualitas layanan yang tinggi akan menciptakan pengalaman positif bagi pelanggan, sehingga memperkuat hubungan mereka dengan perusahaan dan mendorong loyalitas. Loyalitas pelanggan sendiri menjadi salah satu faktor kunci dalam meningkatkan keunggulan kompetitif, karena pelanggan yang loyal lebih cenderung untuk tetap menggunakan produk atau layanan serta merekomendasikannya kepada orang lain. Metode penelitian yang digunakan dalam artikel ini adalah pendekatan kualitatif dengan studi literatur dan penelitian pustaka (library research), yang mengkaji berbagai artikel, buku, dan penelitian terdahulu yang relevan dengan topik yang dibahas. Hasil penelitian ini menunjukkan bahwa integrasi pemasaran konten yang efektif dengan kualitas layanan yang prima dapat membangun loyalitas pelanggan yang pada gilirannya mendukung perusahaan dalam meraih keunggulan kompetitif yang berkelanjutan di era digital. Penelitian ini diharapkan dapat memberikan wawasan dan rekomendasi bagi praktisi bisnis dan akademisi dalam merumuskan strategi pemasaran yang lebih efektif di era digital.

Students' Difficulties in Achieving Effective English Learning

2025-01-28T03:08:33+00:00

English is an important foreign language to learn. This language is international and is used in various countries including Indonesia. In fact, in its application there are still many problems faced for both teachers and students during the learning process. Many reactions are be established in the learning process towards these difficulties, especially on students' outlooks in the learning process, results of students’ learning, and contribution in carrying out set of activities. This research purposes to explain the students’ problems in the process of English learning and the reasons that influence it. This research applies a qualitative approach such as questionnaire instruments, observations, and recording of video. The research data analysis is carried out through three procedures, they are reduction of data, presentation of data, description of conclusion and confirmation. The outcomes revealed that the subjects of research had various difficulties in learning English.

Kepemimpinan Transformasional dan Motivasi Kerja Terhadap Kinerja Karyawan dan ASN Pada Dinas Tenaga Kerja,Transmigrasi dan Kependudukan Provinsi Nusa Tenggara Timur

2025-01-29T00:55:27+00:00

The aim of this research is to obtain empirical evidence of how much influence transformational leadership and work motivation simultaneously and partially have on the performance of employees and ASN at the Manpower, Transmigration and Population Service of East Nusa Tenggara Province.The population in this study was ASN from the Manpower, Transmigration and Population Service of East Nusa Tenggara Province, totaling 248 employees. The sample obtained was 153 people, using the Proportional Random Sampling technique. The variables in this research are transformational leadership and work motivation as independent variables and employee performance as the dependent variable. Data collection methods were carried out by means of observation, documentation and questionnaires. The data analysis method used is descriptive percentage, multiple linear regression analysis method, simultaneous test, partial test.

The results of data regression analysis show the following equation Y=0.301+0.728 X1 + 0.513 Simultaneously (leadership and motivation) have a significant effect on employee performance by 61.5%. Meanwhile, the remaining 38.5% is influenced by other factors.It was concluded that the more positive the transformational leadership and work motivation, the higher the employee performance. Suggestions related to the research results are that leaders should be able to maintain good relationships with employees at work, so that employees feel comfortable at work, need to maintain or increase employee motivation at work and plan the training and development programs needed to improve employee performance at work.

Pengembangan Gerak Dasar Manipulatif Berbasis Media Inovatif untuk Pembelajaran Penjas SD

2025-01-29T10:42:50+00:00

This research aims to develop an innovative media-based manipulative basic motion learning model in elementary school, with the "Rainbow Bottle" model packaged in a 4D animation video. The model includes materials, simulations, and interactive quizzes to improve students' basic motor skills. Using a 4D development research design that includes the Define, Design, Develop, and Disseminate stages, the results show that 4D animation media is effective in helping students understand and practice basic manipulative movements more clearly and interestingly. The trial at SDN 01 Tiuh Balak, Way Kanan, involved 40 students who managed to master the basic manipulative movement technique well. This model is considered feasible to be applied by experts and can improve the quality of physical education learning at the elementary level. It is hoped that this model can be disseminated and applied more widely in other schools to support more interactive and fun learning.

Analisis Struktur Bilangan Matematika dalam Al-Qur’an

2025-01-29T23:48:24+00:00

The Qur'an is the greatest miracle, studying the Qur'an is like studying the universe, it will never end. One of the sciences contained in the Qur'an is mathematics. The structure of numbers is a science of mathematics, in which there are various kinds of numbers, relations and arithmetic operations. The purpose of this study is to find out the verses of the Qur'an that are related to mathematics, especially numbers, arithmetic operations and number relations. This study uses the literature method or literature study. In this study what will be examined is document material, namely the verses of the Qur'an which contain the structure of mathematical numbers. There are 234 different verses in the 65 letters mentioned in the Qur'an, especially rational numbers and natural numbers with division based on the origin of each number such as ahad = 1, itsnaini = 2, and so on. It is hoped that this research can provide scientific insight that the Qur'an covers all sciences, one of which is related to mathematics, so that mathematics itself has been used so widely both in matters of worship and muamalah. Mathematical problems in the Qur'an that are most closely related are problemsFaraidh(distribution of inheritance), determining the time of night prayer and determining the price of the dowry that must be given to the wife when divorced. The benefits in education are forming Islamic character education through learning mathematics, including honesty, patience, accuracy, and thoroughness.

Dampak Kebijakan Perpajakan Digital terhadap Pelaporan Pajak UMKM di Era Ekonomi Platform

2025-01-30T00:07:03+00:00

Era ekonomi platform telah secara signifikan mengubah lanskap bisnis, khususnya bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam lima tahun terakhir, pemerintah di seluruh dunia, termasuk Indonesia, telah menerapkan kebijakan perpajakan digital untuk meningkatkan kepatuhan pajak dan mengintegrasikan ekonomi digital ke dalam sistem perpajakan formal. Penelitian ini bertujuan untuk menganalisis dampak kebijakan perpajakan digital terhadap pelaporan pajak UMKM di Indonesia, dengan fokus pada tantangan dan peluang yang muncul dari implementasinya. Penelitian ini menggunakan metode kualitatif dengan pendekatan tinjauan literatur dan penelitian kepustakaan, yang mengacu pada berbagai sumber, termasuk kebijakan perpajakan, laporan resmi, dan studi akademik terkini. Hasil penelitian mengungkapkan bahwa kebijakan perpajakan digital, seperti penerapan Nomor Pokok Wajib Pajak (NPWP) berbasis digital dan sistem pelaporan pajak daring, telah meningkatkan efisiensi administrasi pajak. Namun, banyak UMKM menghadapi tantangan, termasuk rendahnya literasi digital, infrastruktur teknologi yang tidak memadai, dan persepsi negatif terhadap beban pajak tambahan. Di sisi lain, kebijakan ini memberikan peluang bagi UMKM untuk lebih terintegrasi ke dalam ekosistem ekonomi digital, menawarkan akses yang lebih besar ke pasar global, dan meningkatkan transparansi bisnis. Penelitian ini menekankan pentingnya dukungan pemerintah dalam bentuk edukasi pajak dan subsidi teknologi untuk meningkatkan kepatuhan pajak UMKM di era digital. Penelitian ini memberikan kontribusi berupa wawasan bagi pembuat kebijakan tentang cara mengimplementasikan kebijakan perpajakan digital secara efektif untuk memberdayakan UMKM tanpa menghambat pertumbuhan mereka dalam ekonomi platform.

Pengaruh Variabel-Variabel Kompensasi Insentif Terhadap Prestasi Kerja Karyawan pada PT. Rudy Jaya Kontraktor Kabupaten Sidoarjo.

2025-01-31T02:29:56+00:00

Maju mundurnya perusahan dipengaruhi oleh banyak faktor, salah satunya adalah faktor kinerja / prestasi kerja kaaryawan. Sedangkan prestasi kerja karyawan yang paling fundamental dipengaruhi oleh faktor kompensasi. Faktor dan variable kompensasi sangat banyak dan variatif termasuk kompensasi insentif. Berdasarkan pada hasil analisis dan pembahasan hasil penelitian didapat bahwa, Pertama, semua variabel dalam dalam kompensasi (X) secara serentak/ simultan berpengaruh signifikan dalam memberikan kontribusi terhadap prestasi kerja karyawan pada PT.Rudy Jaya. Hal ini ditunjukkan oleh nilai F hitung sebesar 4.822 lebih besar dari F tabel sebesar 2.62 pada taraf nyata 0.05. dengan koefisien determinasi ganda (R Squared) sebesar 0.636 atau 63.6 %, artinya variabel bebas yang dimaksudkan dalam model ini mempunyai kontribusi sebesar 63.6 % terhadap prestasi kerja karyawan pada PT.Rudy Jaya, sedangkan sisanya sebesar 36.4 % dipengaruhi oleh variabel bebas lain yang tidak dimaksudkan / tidak terdapat pada model penelitian ini. Kedua, masing-masing variabel kompensasi secara parsial berpengaruh signifikan dalam memberikan kontribusi terhadap prestasi kerja karyawan pada PT.Rudy Jaya. Hal ini ditunjukkan oleh nilai t hitung dari kelima variabel yaitu X1 = 0.489, X2 = 0.693, X3 = 0.573 dan X4 = 0.769 yang lebih kecil dari t tabel sebesar 2.064. Ketiga, variabel kompensasi yang mempunyai pengaruh paling dominan dalam memberikan kontribusi terhadap prestasi kerja karyawan pada PT.Rudy Jaya , hal ini ditunjukkan oleh nilai / koefisien beta yang paling tinggi yaitu variabel tingkat keadilan dalam pemberian insentif (X1) sebesar 0.784 (78.4 %) dibandingkan dengan variabel – variabel lain