Jurnal Universitas Flores
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    EFISIENSI BEBAN PAJAK PENGHASILAN BERDASARKAN PP No. 23/2018 PADA UMKM PEMULA DI PAMEKASAN

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    This research was conducted in Pamekasan MSMEs due to the enactment of changes in tax regulations in 2018 for corporate taxpayers, namely the comparison of calculation, deposit, and reporting of corporate income tax (PPh) according to Law No. 36 of 2008 and Government Regulation No. 23 of 2018 on MSMEs with certain turnover. The purpose of this research is to calculate and compare the calculation, deposit, and reporting of corporate income tax (PPh) in accordance with the new regulations. In this study, the author uses a descriptive method, namely explaining the calculation and procedures for calculating corporate income tax (PPh) in accordance with applicable regulations. The results of this study, the author can create a scientific work that contains procedures for calculating, depositing, and reporting taxes in accordance with applicable regulations

    Peningkatan Profesionalitas Guru Melalui Supervisi Akademik Berkelanjutan di SMP Negeri 3 Tana Righu Sumba Barat Tahun 2019

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    This study aims to improve the professionalism of teachers at SMP Negeri 3 Tana Righu, West Sumba through continuous academic supervision with the observation method.Pre-action analysis shows that most of the teachers have not prepared the syllabus and lesson plans. The findings of the first cycle of academic supervision showed that the syllabus and lesson plans were not prepared in accordance with the minimum provisions in Permendikbud No. 22 of 2016. The amount of RPP that has been done has only reached 50%. The syllabus and lesson plans are 100% done by the teacher according to the minimum provisions in cycle II. It was concluded that continuous academic supervision was able to improve the professionalism of teachers in preparing learning tools and implementation in the classroom

    Peningkatan Teknologi Pendidik Pesantren Anak Sholeh melalui MEMRiSE: Coaching & Training

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    Mastering technology improvement is something that educators have to continue to strive for on an ongoing basis. A teacher is required to master the use and applicate the science and technology  development along the revolution industrial era 4.0. To continue improving the quality of self, a teacher needs to be given coaching and training. The training activity with the theme "Introduction to English Language Learning Technology at the Pesantren Anak Sholeh, a kindergarden and primary school in Ponorogo" was attended by Ustadz and Ustadzah of the Pesantren Anak Sholeh for PAUD and Elementary School levels with a total of 12 participants. The coaching and training was carried out on Saturday, August 7, 2021 by introducing MEMRiSE as a very easy learning application that children can do to improve their English and Arabic vocabulary. Participants were given the opportunity directly to practice downloading and trying the MEMRiSE application and practice it. Based on the results of the activities, participants showed high enthusiasm in practicing the use of MEMRiSE and stated the ease of learning to increase children's vocabulary. In general, educators at the Sholeh Children's Islamic Boarding School have carried out creativity and learning innovation using MEMRiSE. The results of the responses from the coaching and training participants also showed 100% that MEMRiSE was motivating, fun for learning and very effective in learning trough online in the covid-19 pandemic situation

    Identifikasi Aktivitas Petani Dan Sifat Fisik Tanah Sawah Di Desa Detusoko Barat Kecamatan Detusoko Kabupaten Ende

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    This study aims to determine the activity of farmers and the physical properties of soil on rice fields in the village of Detusoko Barat, Detusoko District, Ende Regency. The research method used is the method of purposive sampling. The research was carried out in paddy fields in the village of Detusoko Barat and in the soil chemical laboratory of the Faculty of Agriculture, Undana. Farmer activity variables observed were rice cultivation such as seedbed, land preparation, planting, fertilizing, maintaining, harvesting. Variable physical characteristics that are analyzed temperature, rainfall, humidity, drainage, texture, effective depth, slope, surface rock, rock outcrop. The results showed that the activities of farmers in the village of West Detusoko carried out rice cultivation twice a year, tillage using a tractor and fertilizing using inorganic fertilizer. The physical properties of soil in the ciherang rice variety in Detusoko Barat village are generallyclassified as very suitable (S1) class. And in rice varieties, Bengawan also generally belongs to the (S1) class very appropriate

    PELATIHAN BERBASIS TEKNOLOGI INFORMASI UNTUK MEMBANGUN APLIKASI MOBIL

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    SMK N 6 Pekanbaru is one of the vocational schools located in remote areas of Pekanbaru City. In this school there is a Software Engineering (RPL) major that has XII grade students, more than 30 people. The service carried out at this school aims to equip students with technical knowledge of building mobile based application programs. The theme of this service does not overlap with the learning material they get at school. The number of participants is limited to 19 people. The location of the service was carried out at the computer laboratory of SMK N 6 Pekanbaru. The executor of this community service consists of 4 lecturers from STMIK Amik Riau who are accompanied by 2 senior students. The duration of implementation is 2 days. After the implementation of the community service activities, students are expected to have an understanding of the technical aspects of building mobile applications to be able to make applications simply

    Peningkatan Aktivitas Dan Hasil Belajar IPA Menggunakan Model Quantum Learning Pada Siswa Kelas 4A SDI Bhoanawa 1

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    This study aims to improve the activities and learning outcomes of grade 4A students at SDI Bhoanawa 1 through the application of the Quantum Learning model. This research is a classroom action research with the stages plan, action, observe and reflect. The research subjects were 23 students of grade 4A SDI Bhoanawa 1. Data obtained by observation, tests and interviews. Data were analyzed with simple statistics to determine the percentage of individual and classical completeness of each cycle. The results showed that after the quantum learning model was applied for two cycles, there was an increase in activity and science learning outcomes in grade 4A SDI Bhoanawa  1 students

    Meningkatkan Keterampilan Menulis Karangan Sederhana Melalui Gambar Seri Pada Siswa Kelas III SD Inpres Onekore 6 Kecamatan Ende Tengah Tahun Pelajaan 2017/2018

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    The study aimed at finding out the improvement of students’ writing skill in class III, Semester II SDN Montong Baan, academic year 2017/2018. Each cycle consists of four steps, namely are planning, executing, observing/evaluating, and reflecting. The method used is observation, questioner/test, and documentation. The result of the study shows that the achievement of Students in class III, Semester II SD Inpres Onekore 6, academic year 2017/2018  in learning bahasa Indonesia on writing a simple essay based on the serial pictures before the execution phase is very low. It is showed by the achievement of 57,92. After the execution of using serial pictures, the student achievement is better. It is showed in cycle 1, the result increases 67,78 with good category. In cycle 2, the result increases to 78,33% with good category

    PENERAPAN HIDROPONIK TANAMAN KANGKUNG ORGANIK DI KELURAHAN LOKOBOKO KECAMATAN NDONA

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    Community service through the Independent Community Service Program with the theme "Application of Organic Kale Plant Hydroponics" has been carried out. The series of activities carried out were exploring problems, training in making fertilizers or nutrients for hydroponic plants, hydroponic seeding of kale seeds and planting water spinach seeds hydroponically as well as applying organic fertilizers. The parties involved in this activity are students, village officials and the community in Lokoboko Village. The results obtained from this activity were examples of hydroponic vegetable cultivation with an organic system and high enthusiasm from all parties involved to implement it. From these results, it is suggested that this hydroponic method can be applied in the yards of the Lokoboko village community

    DISEMINASI HAND SANITIZER MAMPU MENGURANGI PERTUMBUHAN MIKROBA DI SIANTAR ESTATE

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    The COVID-19 pandemic can threaten human lives and can spread massively if there are no comprehensive preventive measures in all countries including Indonesia. Various efforts are known to be made to prevent the spread of COVID, including the use of hand sanitizers, which are antiseptic fluids capable of killing viruses, bacteria, and fungi found in the air, tools, and the human body, including hands. . The method of activities carried out in this community service is counseling using the lecture method using power point slide media which contains an explanation of the importance of a hand sanitizer and demonstrating directly with a hand swab from a community before and after using a handsanitizer and then scratching it on PDA media (Potato Dextrose Agar). The conclusion of this community service is that the community understands the importance of using a handsanitizer before carrying out activities because they see directly the growing bacteria

    METODE PEMBELAJARAN SNOWBALL DRILLING UNTUK MENINGKATKAN HASIL BELAJAR SISWA KELAS VIII MTs. NEGERI NGADA

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    This study aims to (1) produce a snowball drilling learning tool for relation and function material for class VIII students of MTs. Negeri Ngada Academic Year 2020/2021; (2) improve learning outcomes through snowball drilling for relation and function material for class VIII of MTs. Negeri Ngada Academic Year 2020/2021. The type of research used experimental research with a quantitative approach. The research procedure began by prepared learning tools included RPP, LKS, THB. After conducted the trial phase, the learning device has meets the requirements for validity, reliability, sensitivity, and was suitable for used in research. Sources of data this research were obtained from student learning outcomes test in the from of pre-test and post-test. The research data were processed using Anacova (analysis of variances) statistical analysis. From the result of the development of learning tools snowball drilling for relation and functions material, a good learning tool is produced. Based on the result of covariance analysis, it was obtained that Fcount = 17.43823 and Ftable = 4.21(Fcount  > Ftable) with dk numerator 1 and dk denominator = 27 give a significant value. This shows that the snowball drilling learning method is considered to improve learning outcomes for relation and function material

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