E-Jurnal UMNAW (Universitas Muslim Nusantara Al Washliya)
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    Sosialisasi Perpajakan PPh 21 Bagi Guru di UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deli

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    Pajak adalah  iuran rakyat kepada kas Negara berdasarkan Undang-Undang yang dapat dipaksakan dengan tanpa jasa timbal balik atau  kontraprestasi langsung dari negara yang dapat ditunjukan  dan digunakan  untuk membiayai rumah tangga negara. Permasalahan  pajak  yang  sering    dihadapi    oleh  pihak  pemberi  penghasilan    adalah  bagaimana  menentukan kewajiban pajaknya atas penghasilan pegawai atau bukan pegawai didalam organisasi usahanya. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan Sosialisasi dan Pelatihan perhitungan PPh Pasal 21 menurut UU HPP. Metode pelaksanaan yang dilakukan pada program kegiatan ini ada beberapa tahap yaitu perencanaan, pelaksanaan dan keberlanjutan. minat peserta pengabdian UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deliuntuk mempraktekkan kegiatan pengabdian ini telah berhasil. Sekitar 80 % guru mengikuti dan merasa senang mengikuti pelatihan ini karena dapat menambah wawasan mengenai aspek PPh21.Mitra sangat berkontribusi dalam  kelancaran kegiatan  pengabdian kepada masyarakat. Mitra menyediakan fasilitas yang dibutuhkan oleh pengabdi dimulai dari ruangan yang nyaman, infocus, sound sistem dan konsumsi. Selain itu mitra juga berperan aktif dalam mendatangkan peserta pengabdian. Target dari solusi yang diberikan kepada mitra yaitu adanya peningkatan pengetahuan dan keterampilan dalam kewajiaban perpajakan yaitu PPh 21. Target ini dapat di ukur dengan menggunakan test pengetahuan terkait dengan pelatihan dengan membagikan kuesioner pra pelatihan dan sesudah pelatihan.   &nbsp

    Peran Mahasiswa Kampus Mengajar Angkatan 7 Dalam Meningkatkan Motivasi Belajar Siswa di SD Negeri 75 Kota Bengkulu

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    This research aims to explore the role of Class 7 Teaching Campus students in increasing student learning motivation at SD Negeri 75 Bengkulu City. The research method used is qualitative with a case study approach. Data was collected through observation, interviews and document analysis. The results of the research show that Class 7 Teaching Campus students have a significant role in increasing student learning motivation at SD Negeri 75 Bengkulu City. They bring new enthusiasm and energy to the teaching and learning process, introduce innovative and interactive learning methods, and provide additional motivation through character building and educational counseling. Apart from that, the personal approach taken by students in building relationships with students also contributes to increasing learning motivation.  Penelitian ini bertujuan untuk mengeksplorasi peran mahasiswa Kampus Mengajar Angkatan 7 dalam meningkatkan motivasi belajar siswa di SD Negeri 75 Kota Bengkulu. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, wawancara, dan analisis dokumen. Hasil penelitian menunjukkan bahwa mahasiswa Kampus Mengajar Angkatan 7 memiliki peran yang signifikan dalam meningkatkan motivasi belajar siswa di SD Negeri 75 Kota Bengkulu. Mereka membawa semangat dan energi baru ke dalam proses belajar mengajar, memperkenalkan metode pembelajaran yang inovatif dan interaktif, serta memberikan motivasi tambahan melalui pembinaan karakter dan penyuluhan pendidikan. Selain itu, pendekatan personal yang dilakukan oleh mahasiswa dalam membangun hubungan dengan siswa turut berkontribusi pada peningkatan motivasi belajar. &nbsp

    Bahan Ajar Bangun Datar Berbasis Masalah di Kelas V SD

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    This development research aims to develop problem-based flat shape teaching materials that are suitable for use in the learning process in 5th grader. This research is development research using the ADDIE development procedure which consists of 5 stages. In this research, researchers implemented the ADDIE development model only up to the development stage. The instrument used to collect data was a questionnaire given to several expert validators, namely media expert validators, material expert validators and learning expert validators. From the material expert validation results, a score of 85 was obtained with the criteria "very feasible", from the media expert validator a score was obtained of 87.6 with the criteria "very feasible" and from the learning expert validator a score was obtained of 87.2 with the criteria "very feasible". The average score from the assessment results of the three expert validators was 86.6. Based on the assessment score criteria, it can be said that the problem-based flat shape teaching materials developed are "Very Appropriate" for use in the learning process

    ANALISIS SWOT SEBAGAI DASAR PERUMUSAN VISI MISI LEMBAGA PENDIDIKAN ISLAM

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    This research constitutes a literature review study that employs books and other scholarly works as sources of data. The aim of this research is to propose the implementation of SWOT analysis as the foundation for formulating the vision, mission, and objectives of Islamic educational institutions. Based on the findings from previous literature, it is established that the formulation of vision and mission is vital to provide inspiration and motivation for an institution, particularly Islamic educational institutions in this context, to establish a common mindset and objectives for all school members in accordance with the teachings and guidance of Islam. Vision, mission, and objectives are not formulated instantly without a foundation. One of the factors that can underpin the quality of vision and mission is the analysis of the strengths, weaknesses, opportunities, and threats of educational institutions. These four factors influence the success of an endeavor. In order to address internal (Strengths and Weaknesses) and external (Opportunities and Threats) conditions, an analysis is required to generate formulations that align with the demands of societal changes, which can then provide guidance to all members within the organization to work in accordance with the collectively established vision and mission. Internal conditions that play a role in the formulation of vision include the analysis of students, educational personnel, school physical facilities, curriculum analysis, educational materials, and the learning process. In external conditions, educational institutions face factors that also need to be examined to ensure that the vision and mission have a positive impact and can guide all members of the institution to achieve their goals, endure various conditions, and cope with all challenges. To achieve this success, it is necessary to conduct an analysis of the social environment of society, the role of government and foundations, as well as global challenges

    PENGARUH BEBAN KERJA DAN KOMPENSASI TERHADAP KINERJA BILLER DENGAN MOTIVASI EKSTRINSIK SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SANOBAR GUNAJAYA

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    This study aims to identify and analyze the effect of workload and remuneration on plaintiff performance moderated by extrinsic motivation at Sanobar Gunajaya Company. The sample in this study was a saturated sample in which the entire population was surveyed, but supervisors were not included in the sample. Although this research sample consists of 74 plaintiffs, this type of research is quantitative and uses SEM-PLS statistical analysis. This study used the SmartPLS 4 software program for data processing. The data were analyzed using a quantitative approach with statistical analysis, namely the Partial Least Squares Structural Equality Model (PLS-SEM). The results of this study prove that workload has a positive and significant influence on plaintiff performance. Compensation has a small positive impact on claimant performance. Extrinsic motivation does not reduce the impact of workload on plaintiff performance. Extrinsic motivation does not moderate the impact of rewards on claimant performance.This study aims to identify and analyze the effect of workload and remuneration on plaintiff performance moderated by extrinsic motivation at Sanobar Gunajaya Company. The sample in this study was a saturated sample in which the entire population was surveyed, but supervisors were not included in the sample. Although this research sample consists of 74 plaintiffs, this type of research is quantitative and uses SEM-PLS statistical analysis. This study used the SmartPLS 4 software program for data processing. The data were analyzed using a quantitative approach with statistical analysis, namely the Partial Least Squares Structural Equality Model (PLS-SEM). The results of this study prove that workload has a positive and significant influence on plaintiff performance. Compensation has a small positive impact on claimant performance. Extrinsic motivation does not reduce the impact of workload on plaintiff performance. Extrinsic motivation does not moderate the impact of rewards on claimant performance

    PERAN KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN PADA USAHA KING LAUNDRY DI SUMENEP

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    In the era of globalization, business competition in Indonesia is now growing very rapidly, especially in the service sector. Especially laundry services, laundry services are a form of service that is growing rapidly in this era. As the King of the Laundry Business in the heart of the city. This research aims to determine the effect of service quality on consumer loyalty which is mediated by consumer satisfaction. The population of this research is King Laundry consumers in Sumenep Regency. The sample consisted of 75 respondents. The data analysis method used is Smart PLS with the PLS-SEM method. The research results show that the results of service quality have a positive and significant effect on consumer loyalty in the King Laundry business. Furthermore, service quality has a positive and significant effect on consumer loyalty through consumer satisfaction at the Sumenep King Laundry business

    SPEECH ACT IN ROBERT ZEMECKIS MOVIE SCREENPLAY “FORREST GUMP”

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    In this thesis entitled Speech Act in Robert Zemeckis Movie Screenplay "Forrest Gump", the researcher will examine the use of speech acts used in the movie. This research used a descriptive qualitative method. This movie screenplay was chosen because there are many speech acts that occur in the dialogue. The theory used in data analysis uses pragmatic theory. The aim of this research is to analyze dialogues that contain speech acts, then classify them based on the type of speech act, namely locutionary acts and illocutionary acts. After analyzing the data, there are three types of locutionary acts, namely declarative, imperative and interrogative. Then there are five types of illocutionary acts, namely representative, directive, commissive, expressive and declarative which are found in the movie screenplay of this movie

    THE BETRAYAL IN THE FILM, MALEFICENT BY ROBERT STROMBERG: FEMINISM APPROACH

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    This research aims to find out the types of betrayal and the impact of betrayal committed by Stefan character against Maleficent and Aurora through the Feminism approach. This research uses qualitative method with descriptive approach. The data used is Maleficent 2014 movie by Robert Stomberg. In this research, the analysis is also conducted using Radical Feminism theory to find out how the action reflects the dynamics of patriarchal power and exploitation of women depicted in Maleficent. The results show that the form of betrayal of Stefan consists of 4 types, namely lying, pretending to love, breaking promises, and breaking trust and the impact of betrayal is 6, namely anger, sadness, hatred, depression, irritation, and emotional. This study found that in the context of Betrayal and Feminism in the movie "Maleficent" shows how patriarchal power exploits women and how betrayal impacts women directly

    Analisis Strategi Pemasaran Cacing ANC Sebagai Pakan Ternak (Studi Kasus Usaha Dagang Abucas Bapak Sukarjan Kelurahan Paya Mabar Kecamatan Stabat Kabupaten Langkat)

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    Cacing tanah African Nightcrawier (ANC) selama ini yang dipresepsikan oleh masyarakat hanya sebagai hewan penggembur tanah dan untuk dijadikan umpang pancing, ternyata bisa dijadikan lahan bisnis. Cacing ini mudah untuk dikembangbiakkan, pemberian makan dan dalam hal perawatan (maintenance). Usaha Dagang Abucas Kelurahan Paya Mabar Kecamatan Stabat Kabupaten Langkat merupakan salah satu usaha dalam negeri yang bergerak di bidang peternakan budidaya cacing tanah African Nightcrawier (ANC). Tujuan penelitian ini untuk mengetahui strategi pemasaran usaha budidaya cacing tanah African Nightcrawier (ANC) dan menganalisa strategi pengembangan dan peningkatan daya saing pada usaha ternak budidaya cacing tanah African Nightcrawier (ANC) di Usaha Dagang Abucas Kelurahan Paya Mabar Kecamatan Stabat Kabupaten Langkat. Lokasi penelitian ditentukan secara purposive di Usaha Dagang Abucas Kelurahan Paya Mabar Kecamatan Stabat Kabupaten Langkat. Data yang dikumpulkan dianalisa secara deskriptif kualitatif dengan pendekatan marketing mix dan analisa SWOT. Strategi pemasaran cacing tanah African Nightcrawier (ANC)  dengan menggunakan seluruh kekuatan dan peluang yang ada yaitu peternak mempertahankan harga jual produk yang bersaing dan mempertahankan kualitas produk serta pelayanan yang baik kepada konsumen. Kata kunci: Analisa SWOT,  Marketing Mix, Strategi Pemasaran

    STRATEGI PEMASARAN UBI KAYU DI DESA PEGAJAHAN (Studi Kasus di desa pegajahan kecamatan pegajahan kabupaten serdang bedagai)

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    ABSTRAK   Penelitian ini bertujuan untuk mengidentifikasi faktor internal dan eksternal yang mempengaruhi strategi pemasaran ubi kayu (Manihot esculenta), menganalisis strategi pemasaran yang telah dilakukan oleh petani  ubi kayu (Manihot esculenta) dan rumusan strategi pemasaran untuk meningkatkan penjualan dan memperluas pangsa pasar ubi kayu (Manihot esculenta) di Desa Pengajahan Kecamatan Pengajahan Kabupaten Serdang Bedagai. Penelitian ini menggunakan metode survey. Pengambilan sampel dilakukan secara purposive sampling dengan jumlah sampel sebanyak 22 orang. Penelitian ini menggunakan analisis SWOT. Hasil dari penelitian ini menunjukkan bahwa pada faktor internal yaitu kekuatan memiliki skor dengan nilai 1,77 dan kelemahan memiliki skor dengan nilai 1,57, sehingga jika dikurangkan maka hasilnya akan 0,20. Sedangkan pada faktor eksternal yaitu peluang memiliki skor dengan nilai 1,71 dan ancaman memiliki skor dengan nilai 1,56, jika skor yang diperoleh dari peluang dan ancaman dikurangkan maka hasilnya akan 0,15. Hasil dari diagram analisis SWOT menunjukkan titik koordinat (0,20 : 0,15) hal ini menunjukkan bahwa strategi pemasaran petani ubi kayu (Manihot esculenta) di Desa Pengajahan Kecamatan Pengajahan Kabupaten Serdang Bedagai berada pada kuadran I yang merupakan suatu situasi yang nilai rata-ratanya menguntungkan karena memiliki peluang dan kekuatan sehingga dapat memanfaatkan kesempatan yang ada

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