E-Jurnal UMNAW (Universitas Muslim Nusantara Al Washliya)
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PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN DAN PREFERENSI RISIKO WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMAMEDAN TIMUR
Get PDFTaxpayers have a role in the tax collection system and greatly determine the achievement of tax revenue targets. This research aims to analyze the effect of implementing e-filing, understanding taxation and taxpayer risk preferences on individual taxpayer (WPOP) compliance. This research is a type of quantitative research that is causal associative in nature using survey methods. The research sample was 100 WPOP at KPP Pratama Medan Timur. Research data was collected using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The research results concluded that: (1) the implementation of e-filing has a positive and significant effect on taxpayer compliance; (2) understanding taxation has a positive and significant effect on taxpayer compliance; (3) taxpayer risk preferences have a positive and significant effect on taxpayer compliance; and (4) the implementation of e-filing, understanding taxation and taxpayer risk preferences simultaneously have a positive and significant effect on individual taxpayer compliance at KPP Pratama Medan Timur. The contribution or influence of the variables implementing e-filing, understanding taxation and risk preferences on individual taxpayer compliance is 43.9%, while the remaining 56.1% is explained by factors or variables other than the variables proposed in this research
THE INTRINSIC ELEMENTS IN WILLIAM FAULKNER’S AS I LAY DYING
Get PDFThis study aims to identify the intrinsic elements of the novel As I Lay Dying. The data are from the story As I Lay Dying. This research uses qualitative research method. The results there are some elements found of intrinsic elements. Thereis characterization which is described from the story was Cash Bundren. Then, there is a plot that describe the condition of America in that time. There is a complication relates the Addie’s corpse. Then, there is a falling action that describe the Addie’s buried. Then, there is a climax relates to the Darl’s arrest and leads to the end of the trip and themes relates to the economic conditions in America
NILAI BUDAYA TRADISI MANJAMU PADA PETANI PADI DI DUSUN V DESA PONDOK BUBGUR KECAMATAN RAWANG PANCA ARGA
Get PDFAbstrak:Penelitian ini betujuan untuk mendeskripsikan pelaksanaan tradisi manjamu, untuk mendeskripsikan alasan masyarakat petani padi masih mempertahankan tradisi manjamu, untuk mendeskripsikan nilai-nilai yang terkandung pada tradisi manjamu di Desa Pondok Bungur Dusun V Kecamatan Rawang Panca Arga Kabupaten Asahan. Metode yang digunakan dalam penelitian ini adalahh metode kualitatif dengan pendekatan deskriptif. Adapun teknik pengumpulan data yang dilakukan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari penelitian ini menunjukkan bahwa tradisi manjamu memiliki beberapa tahapan dalam pelaksanaan tradisi manjamu yaitu pertama musyawarah antara petani dengan pemerintah setempat, kedua mengumumkan tanggal manjamu yang diumumkan oleh pihak gereja, ketiga gotong royong mempersiapkan hidangan makan pada tradisi manjamu (marhobas), keempat pelaksanaan tradisi manjamu seperti berdoa, bernyanyi, makan bersama, dan musyawarah. Masyarakat mempertahankan tradisi manjamu karena masyarakat sadar dan percaya akan Pertolongan Tuhan, dan merasakan dampak positif dari tradisi manjamu, adanya kesetaraan tanpa membeda-bedakan status sosial. Pada tradisi manjamu terdapat nilai kebersamaan,nilai kerukunan, nilai gotong royong, nilai solidaritas, nilai kepercayaan dan nilai budaya
Kunci: Tradisi Manjamu, Petani Padi, Nilai Budaya
Abstract:This study aims to describe the implementation of the manjamu tradition, to describe the reasons for the rice farming community to maintain the manjamu tradition, to describe the values contained in the manjamu tradition in Pondok Bungur Village Dusun V, Rawang Panca Arga District, Asahan Regency. The method used in this research is qualitative method with descriptive approach. The data collection techniques used were observation, interview and documentation. Data analysis techniques used in this research are data reduction, data presentation, and conclusion drawing. The results of this study indicate that the manjamu tradition has several stages in the implementation of the manjamu tradition, namely the first deliberation between farmers and the local government, the second announcing the date of manjamu announced by the church, the third mutual cooperation to prepare food dishes in the manjamu tradition (marhobas), the fourth implementation of the manjamu tradition such as praying, singing, eating together, and deliberation. The community maintains the manjamu tradition because the community is aware and believes in God's help, and feels the positive impact of the manjamu tradition, there is equality without differentiating social status. In the manjamu tradition there is the value of togetherness, the value of harmony, the value of mutual cooperation, the value of solidarity, the value of trust and cultural values.Keywords: Manjamu Tradition, Rice Farmers, Cultural Valu
PEMANFAATAN DANA BANTUAN KIPK OLEH MAHASISWA PENERIMA KIPK DI FAKULTAS ILMU PENDIDIKAN UNIVERSITAS NEGERI MEDAN
Get PDFThis research aims to find out how KIP-K aid funds are utilized by KIP-K recipient students at the Faculty of Education, Medan State University in 2020. This research also examines how the KIP-K aid funds are implemented by KIP-K recipient students in Medan State University Faculty of Education. This research was conducted at the Faculty of Education, Medan State University. This research was conducted using qualitative research with observation, interview and documentation methods. The results of this research show that the students who receive KIP-K assistance funds provided by the government are students who truly come from low-income or disadvantaged economies who have met the requirements to be part of the KIP-K recipients. The use and implementation of KIP-K assistance funds that have been carried out by KIP-K recipient students at the Faculty of Education, Medan State University has been appropriate for its use, namely no longer paying tuition fees for a single semester of study, can help meet living needs during lectures and utilize funds KIP-K assistance on matters related to lectures.Penelitian ini bertujuan untuk mengetahui bagaimana pemanfaatan dana bantuan KIP-K oleh mahasiswa penerima KIP-K di Fakultas Ilmu Pendidikan Universitas Negeri Medan Tahun 2020. Penelitian ini juga mengkaji bagaimana implementasi yang di lakukan terhadap dana bantuan KIP-K oleh mahasiswa peneriuma KIP-K di Fakultas Ilmu Pendidikan Universitas Negeri Medan. Penelitian ini di lakukan di Fakultas Ilmu Pendidikan Universitas Negeri Medan. Penelitian ini di lakukan dengan menggunakan jenis penelitian kualitatif dengan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa yang menjadi mahasiswa penerima dana bantuan KIPK yang di berikan oleh pemerintah adalah mahasiswa yang benar-benar berasal dari perekonomian rendah atau kurang mampu yang telah memenuhi syarat untuk menjadi bagian dari penerima KIP-K. Pemanfaatan dan implementasi dana bantuan KIP-K yang telah di lakukan oleh mahasiswa penerima KIP-K di Fakultas Ilmu Pendidikan Universitas Negeri Medan telah sesuai pada penggunaannya, yaitu tidak lagi membayar uang kuliah tunggal semester perkuliahan, dapat membantu memenuhi kebutuhan hidup selama perkuliahan dan memanfaatkan dana bantuan KIP-K pada hal-hal yang bersangkutan dengan perkuliahan
Filosofi Tari Barong dan Relevansinya terhadap Kemampuan Berbahasa Siswa
Get PDFThe island of Bali is an island rich in culture and art, one of which is Barong. Barong Dance has a charm as one of the supports for the existence of culture and tourism in Bali. This study uses a descriptive qualitative approach to explore the philosophy of Barong Dance and its relationship with the development of language skills of junior high school students. The design of the case study research takes into account the uniqueness of the culture and philosophical meaning of the Barong Dance. Data was obtained through interviews with language teachers, dance coaches, cultural experts, and students, as well as direct observation of Barong Dance practices. The data was analyzed by identifying key themes such as collaboration, expression, and narrative, which are relevant for the development of students' language skills. The research subjects were selected by purposive sampling to obtain in-depth data. This research aims to uncover the philosophy of Barong Dance and its impact on speaking, listening, and argumentation skills, as well as provide recommendations for the integration of local cultural arts in the language education curriculum. The results of the study show that Barong Dance has significant relevance to students' language skills. As a non-verbal communication medium, this dance helps students develop speaking, listening, and argumentative skills. Learning Barong Dance also improves students' understanding of cultural values and moral philosophies that can be applied in daily life. In addition, this dance strengthens students' confidence in communicating. The concept of integrating Barong Dance in learning in schools supports the development of students' language skills and social-emotional aspects.  
GAMBARAN BAHAYA DAN RISIKO KESEHATAN DI PT. ELANG JAGAD
Get PDFThe metals industry is essential for manufacturing various products, but it also poses serious risks to workers' health. Hazards in this industry include exposure to toxic chemicals, metal dust, and the potential for physical injury. Heavy metals like lead, mercury, and cadmium can cause poisoning, nervous system disorders, and cancer. Metal dust from processing and welding can lead to respiratory issues. Occupational accidents are a concern, especially with heavy machinery and electrical equipment. Preventive measures, such as personal protective equipment and safe work procedures, are crucial to minimizing health risks. PT Elang Jagad, a metalworking company, is taking steps to identify hazards and health risks among its workers and is promoting occupational safety and health through educational materials and discussions. Measures to increase workers' awareness of hazards and health risks are being evaluated through pre- and post-intervention interviews. It is essential to prioritize health and safety in the metal industry to ensure the well-being of workers and overall productivity.Industri logam sangat penting untuk membuat berbagai produk, tetapi juga menimbulkan risiko serius bagi kesehatan pekerja. Bahaya dalam industri ini meliputi paparan bahan kimia beracun, debu logam, dan potensi cedera fisik. Logam berat seperti timbal, merkuri, dan kadmium dapat menyebabkan keracunan, gangguan sistem saraf, dan kanker. Debu logam dari proses pengolahan dan pengelasan dapat menyebabkan gangguan pernapasan. Kecelakaan kerja menjadi perhatian, terutama yang berkaitan dengan alat berat dan peralatan listrik. Langkah-langkah pencegahan, seperti alat pelindung diri dan prosedur kerja yang aman, sangat penting untuk meminimalkan risiko kesehatan. PT Elang Jagad, sebuah perusahaan yang bergerak di bidang pengolahan logam, mengambil langkah-langkah untuk mengidentifikasi bahaya dan risiko kesehatan di antara para pekerjanya serta mempromosikan keselamatan dan kesehatan kerja melalui materi pendidikan dan diskusi. Langkah-langkah untuk meningkatkan kesadaran pekerja akan bahaya dan risiko kesehatan sedang dievaluasi melalui wawancara sebelum dan sesudah intervensi. Sangatlah penting untuk memprioritaskan kesehatan dan keselamatan dalam industri logam untuk memastikan kesejahteraan pekerja dan produktivitas secara keseluruha
Pelatihan Gamelan Degung Sebagai Upaya Penguatan Implementasi Kurikulum Merdeka Bagi Kelompok Kerja Guru Kec. Cisaat Kab. Sukabumi
Get PDFThe usefulness of gamelan musical instruments that can be used as learning materials for P5 local wisdom themes has not been fully implemented in schools, especially for those who already have gamelan musical instruments. When viewed from the procurement of these musical instruments, the government has spent several funds to support traditional arts learning activities in schools, it's just that this has become a state loss because the implementation in the field has not been matched by the carrying capacity of qualified teaching staff, in the end, it cannot produce an activity or work for students. The utilization and use of gamelan equipment in this government program has not been running optimally, especially in the Cisaat sub-district, Sukabumi district. The method of implementing the service to KKG partners in the Cisaat sub-district, Sukabumi district consists of: Socialisation, Training, and Application of Technology. In this service activity, which focused on Gamelan training, the author and team used the Gamelan EduWeb website as a medium for teachers to learn the training material. The implementation results showed an increase in teachers' knowledge and skills in playing Gamelan after conducting training for 12x meetings. The implications of the training make teachers competent in teaching gamelan degung to students as an effort to implement character education in the Merdeka Curriculum.
 
Jajanan Sehat Layak Konsumsi di Sekolah Dasar Nurul Hasaniah
Get PDFMakanan jajanan yang sehat dan baik dikonsumsi terutama bagi anak sekolah dasar adalah makanan jajanan yang tidak hanya memenuhi standard gizi, tetapi juga memenuhi standard kesehatan. Dari hasil penelitian tim PKM yang dilaksanakan terhadap 25 responden pada tanggal 29 November 2024 di SD Nurul Hasaniah Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara, maka dapat diambil kesimpulan yaitu: Pengetahuan siswa tentang Pengetahuan siswa tentang jajanan sehat yang layak konsumsi sesudah diberikan edukasi sebagian besar berubah menjadi kategori baik. Ada pengaruh yang bermakna positif dari edukasi tentang jajanan sehat terhadap tingkat pengetahuan anak dalam memilih jajanan yang sehat dan tidak sehat
Penyuluhan Dan Pembuatan Legal Drafting Akad Mudharabah Peternakan Sapi Di Desa Battal Panji Situbondo
Get PDFDalam konteks hukum perdata Indonesia, akad mudharabah merupakan salah satu bentuk perjanjian kerjasama dalam dunia bisnis yang banyak digunakan, terutama dalam sektor usaha yang melibatkan investasi dan pembagian hasil. Seringkali terjadi sengketa antara para pihak (yang melakukan akad mudharabah ketika salah satu melakukan perkara yang tidak sesuai dengan perjanjian awal (wanperstasi) biasanya masalah tempo waktu, sulitnya untuk penyelesaian perkara ini tidak ada bukti dan saksi yang kuat untuk dasar hukum. Desa Battal, Kecamatan Panji, Kabupaten Situbondo, merupakan wilayah yang memiliki potensi dalam sektor perkebunan dan pertanian. Perkebunan dan pertanian di daerah ini mencakup berbagai komoditas, seperti mangga, tebu, jagung dan padi yang memerlukan pembiayaan dan pengelolaan yang cermat. Dalam konteks ini, strategi berarti merencanakan langkah-langkah secara teratur dan menyeluruh untuk mencapai tujuan yang diinginkan. Ini mencakup berpikir jauh ke depan, membuat rencana yang jelas, dan menjalankannya secara sistematis selama periode waktu yang ditentukan. Penyuluhan mengenai pembuatan legal drafting akad Mudharabah menunjukkan hasil yang sangat positif. Keberhasilan program penyuluhan dipengaruhi oleh beberapa faktor pendukung seperti kualitas materi, pemateri, metode pengajaran interaktif, alat bantu visual, dan motivasi peserta yang meningkat. Mengatasi kendala-kendala ini penting untuk meningkatkan efektivitas penyuluhan di masa depan dan memastikan penerapan pengetahuan yang lebih baik dalam praktik
Sistem Numerasi Mesir Kuno
Get PDFThis research discusses the history of the development of numbers in Ancient Egypt and examines its implications for mathematics learning. Through literature studies and analysis of mathematical artifacts from Ancient Egypt, this research explains how the Ancient Egyptian number system was developed, how the system was used in everyday life, and how the history of mathematics can be used to increase student motivation and understanding. Apart from that, this research also evaluates the extent to which prospective teachers understand the history of the development of numbers in Ancient Egypt. It is hoped that the results of this research can contribute to the development of a more relevant and interesting mathematics curriculum. This research uses qualitative methods with data collection techniques using library research. Library research is a technique of collecting information and data from various sources such as documents, books, magazines and historical records. Literature study involves the use of book references or previous research results which are used as a theoretical basis for analyzing research problem