Universitas Muhammadiyah Ponorogo Scientific Journal
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Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia
This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification
THE CORRELATION BETWEEN COVID-19 KNOWLEDGE AND COMMUNITY ANXIETY AND DEPRESSION IN INDONESIA’S RED ZONE DURING THE PANDEMIC
The rapid spread of Covid-19 has impacted physical and psychological well-being globally, including in Indonesia. Anxiety and depression are prevalent psychological challenges during the pandemic. This study aimed to assess the relationship between Covid-19 knowledge and psychological outcomes—anxiety and depression—among residents in Indonesia's high-risk "red zones." A cross-sectional design was employed, involving 394 respondents who met inclusion criteria, selected through convenience sampling. Data were collected using online surveys incorporating the Knowledge, Attitude, and Practice (KAP), GAD-7, and PHQ-9 questionnaires. Results indicated that 84.5% of respondents had good knowledge of Covid-19. However, 35.3% and 27.9% reported depression and anxiety, respectively. Spearman correlation analysis found no significant relationship between Covid-19 knowledge and either anxiety (p = 0.311) or depression (p = 0.356). These findings suggest that while knowledge levels were high, psychological issues persisted, highlighting a gap in addressing mental health during the pandemic. This study underscores the need for targeted interventions to mitigate the psychological impact of Covid-19 in high-risk communitie
Islamic Civilization and the Digital Economy: Building a Sharia Economy in Modern Era
Islamic civilization has made great contributions in various fields, including economics, with principles that emphasize justice, balance and sustainability. principles that emphasize justice, balance, and sustainability. Along with digital transformation brings new challenges and opportunities for Islamic economics, which can integrate Islamic values with for Islamic economics, which can integrate Islamic values with modern technology. modern technology. This research aims to examine how Islamic civilization can build Islamic economics in the digital era through the utilization of technology such as fintech, blockchain, and e-commerce. technology such as fintech, blockchain, and e-commerce. This research uses a literature review approach. Digital economy can expand sharia financial inclusion, facilitate access to sharia-based financial services, and create innovations that meet the needs of sharia financial services, and create innovations that suit the needs of modern society. needs of modern society. Nonetheless, the main challenge faced is ensuring that digital economic practices remain in line with sharia principles, such as the prohibition of riba, gharar and maysar. principles, such as the prohibition of riba, gharar, and maysir. In this context, this research explores how digital technology can be applied in the Islamic economy without violating Islamic principles, as well as how regulation and supervision can ensure its integrity. Research results show that despite the challenges, the integration of the digital economy with Shariah principles can create a more inclusive, equitable and sustainable economic system, which can contribute to the development of a fairer global economy. This research contributes to the literature on Islamic economic development in the digital age and offers insights into ways to ethically utilize technology in accordance with Islamic value
Pemanfaatan Limbah Organik Sebagai bahan Pupuk Cair untuk Meningkatkan Harga Jual di Desa Sidomukti Kecamatan Plaosan
Limbah sayur merupakan salah satu jenis limbah organik yang melimpah dan sering dianggap sebagai sampah yang tidak berguna. Padahal, limbah ini memiliki potensi besar untuk diolah menjadi pupuk organik cair yang ramah lingkungan. Namun, pengelolaan limbah sayur di masyarakat masih menghadapi berbagai tantangan, seperti volume limbah yang besar, kapasitas pengolahan yang terbatas, serta dampak negatif berupa bau tidak sedap yang dapat mengundang penyakit. Desa Sidomukti, Kecamatan Plaosan  Kabupaten Magetan, merupakan daerah pertanian dengan komoditas utama  berupa sayur-mayur. Ketika harga sayuran anjlok, limbah sayur yang tidak terjual sering kali dibuang begitu saja, sehingga menimbulkan permasalahan lingkungan. Kurangnya pengetahuan masyarakat mengenai pengolahan limbah sayur menjadi salah satu faktor utama yang menyebabkan permasalahan ini belum teratasi dengan baik. Oleh karena itu, penelitian  ini bertujuan untuk memanfaatkan limbah sayur sebagai bahan pupuk cair guna mengurangi pencemaran lingkungan serta memberikan solusi yang berkelanjutan bagi masyarakat Desa Sidomukti. Dengan pemanfaatan limbah sayur sebagai pupuk cair, diharapkan dapat meningkatkan kesadaran masyarakat dalam mengelola limbah organik serta memberikan manfaat ekonomi bagi petani setempat
Peningkatan Kesadaran Ekonomi Mahasiswa UIN Sunan Kalijaga melalui Edukasi Finansial Berbasis Kreativitas
Mahasiswa sebagai generasi penerus bangsa memiliki peran strategis dalam membangun kesadaran ekonomi yang kuat, tetapi rendahnya literasi finansial menjadi tantangan yang perlu diatasi akibat minimnya kurikulum formal tentang perencanaan keuangan, investasi, dan manajemen keuangan. Gebyar Literasi Ekonomi (GLE) di UIN Sunan Kalijaga hadir sebagai solusi dengan pendekatan edukatif, kreatif, dan kewirausahaan untuk meningkatkan pemahaman finansial mahasiswa. Program ini mencakup Pelatihan Ekonomi Cerdas yang membekali mahasiswa dengan pemahaman praktis mengenai pengelolaan keuangan pribadi, investasi, dan strategi finansial yang bijak. Selain itu, literasi ekonomi diperkuat melalui pendekatan seni dengan launching buku Semesta Finansial dan Murah dan Berkah, yang menyampaikan konsep ekonomi dengan cara yang lebih kreatif. GLE juga mendorong kewirausahaan melalui bazar buku dan program menulis inspiratif “Menembus Mimpi†sebagai bentuk edukasi finansial berbasis kreativitas. Dengan pendekatan ini, mahasiswa tidak hanya memahami konsep ekonomi secara teoritis, tetapi juga mampu mengelola keuangan secara mandiri, menerapkannya dalam kehidupan nyata, serta memiliki kesiapan dalam menghadapi tantangan ekonomi masa depan sebagai pemimpin perubahan dalam literasi finansial
Model Pengembangan Media Pembelajaran Berbasis Kecerdasan Buatan (AI) di Madrasah Ibtidaiyah
Integrating Artificial Intelligence (AI) into learning media must be aligned with the learning component to function optimally in teaching and learning activities. The study analyzes urgency, selection criteria, and procedures for developing AI-based learning media. This study employs a qualitative approach using a library research method. Data were collected through a systematic review of books, journal articles, and other credible academic sources relevant to the research topic. The research instrument in this research is documentation, which involves identifying, selecting, and interpreting relevant written materials. Data analysis used content analysis techniques to identify patterns, themes, and key concepts related to the research focus. The results of this study show that the importance of AI-based learning media in Madrasah Ibtidaiyah can be reviewed from an independent curriculum perspective and a technology perspective. AI-based learning media criteria can be seen from the extent to which they are compatible with learning system components, such as learning objectives, learning materials, learning media, teachers, and educators. Procedures include analyzing the conditions and needs of learning components, formulating AI-based learning media designs, and implementing such designs. The implications of this research suggest that when developed systematically, AI-based learning media can enhance effectiveness.Integrasi Kecerdasan Buatan (AI) ke dalam media pembelajaran harus selaras dengan komponen pembelajaran agar dapat berfungsi secara optimal dalam kegiatan pembelajaran. Studi ini menganalisis urgensi, kriteria seleksi, dan prosedur pengembangan media pembelajaran berbasis AI. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian perpustakaan. Data dikumpulkan melalui tinjauan sistematis terhadap buku, artikel jurnal, dan sumber akademik kredibel lainnya yang relevan dengan topik penelitian. Alat penelitian dalam penelitian ini adalah dokumentasi, yang melibatkan identifikasi, pemilihan, dan interpretasi bahan tertulis yang relevan. Analisis data menggunakan teknik analisis konten untuk mengidentifikasi pola, tema, dan konsep kunci yang terkait dengan fokus penelitian. Hasil penelitian ini menunjukkan bahwa pentingnya media pembelajaran berbasis AI di Madrasah Ibtidaiyah dapat dievaluasi dari perspektif kurikulum mandiri dan perspektif teknologi. Kriteria media pembelajaran berbasis AI dapat dilihat dari sejauh mana media tersebut kompatibel dengan komponen sistem pembelajaran, seperti tujuan pembelajaran, bahan pembelajaran, media pembelajaran, guru, dan pendidik. Prosedur meliputi menganalisis kondisi dan kebutuhan komponen pembelajaran, merumuskan desain media pembelajaran berbasis AI, dan mengimplementasikan desain tersebut. Implikasi penelitian ini menyarankan bahwa ketika dikembangkan secara sistematis, media pembelajaran berbasis AI dapat meningkatkan efektivitas
Bantuan QuillBot dalam mendukung penulisan akademik bagi mahasiswa tingkat lanjut: Tinjauan sistematis literatur
QuillBot is a tool that influences the writing quality among higher students. This tool offers beneficial features that assist the development of academic writing ability among students. Therefore, this study aims to explore the assistance of QuillBot in academic writing among higher students. The researcher adopted the SLR (Systematic Literature Review) methodology proposed by Lame and Guillaume (2019). This method employs eight steps, from developing research questions to resulting interpretations. Those steps are conducted to determine whether the previous articles are appropriate and eligible. Ten articles were found that required the inclusion of the criteria. The articles were found in reputable resources such as Google Scholar, ResearchGate, ScienceDirect, and Taylor & Francis. The findings revealed that QuillBot assists the students in creating minimum errors in writing by discovering grammatical errors, paraphrasing sentences for writing evaluation, avoiding plagiarism, and encouraging students’ motivation. Overall, the tool facilitates the students’ development of their academic writing ability. Additionally, the students’ positive perceptions of writing development support it. They showed language improvement, such as vocabulary development and grammatical ability. Therefore, QuillBot assists the students in powering their writing ability and minimizing their anxiety toward academic writing.QuillBot adalah alat yang memengaruhi kualitas penulisan di kalangan mahasiswa tingkat lanjut. Alat ini menawarkan fitur-fitur bermanfaat yang membantu pengembangan kemampuan penulisan akademik di kalangan mahasiswa. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi peran QuillBot dalam penulisan akademik di kalangan mahasiswa tingkat lanjut. Peneliti menggunakan metodologi SLR (Systematic Literature Review) yang diusulkan oleh Lame dan Guillaume (2019). Metode ini melibatkan delapan langkah, mulai dari pengembangan pertanyaan penelitian hingga interpretasi hasil. Langkah-langkah tersebut dilakukan untuk menentukan apakah artikel-artikel sebelumnya sesuai dan layak. Sepuluh artikel ditemukan yang memenuhi kriteria tersebut. Artikel-artikel tersebut ditemukan di sumber-sumber terpercaya seperti Google Scholar, ResearchGate, ScienceDirect, dan Taylor & Francis. Temuan menunjukkan bahwa QuillBot membantu mahasiswa dalam mengurangi kesalahan penulisan dengan mendeteksi kesalahan tata bahasa, merumuskan ulang kalimat untuk evaluasi penulisan, menghindari plagiarisme, dan meningkatkan motivasi mahasiswa. Secara keseluruhan, alat ini memfasilitasi pengembangan kemampuan menulis akademik siswa. Selain itu, persepsi positif siswa terhadap pengembangan menulis mendukung hal ini. Mereka menunjukkan perbaikan bahasa, seperti pengembangan kosakata dan kemampuan tata bahasa. Oleh karena itu, QuillBot membantu siswa dalam meningkatkan kemampuan menulis mereka dan meminimalkan kecemasan mereka terhadap menulis akademik
Analysis of Strategic Planning of Education at SMAN 1 Cisayong in Realising the Golden Generation of Indonesia
This study aims to analyse the strategic planning of education at SMAN 1 Cisayong to realise the Golden Indonesia Generation. The focus of the analysis includes the synergy between the vision, mission, goals, and programmes of the school with the characteristics of the Golden Indonesia Generation, as well as the effectiveness of the implementation of strategic planning. The research participants included the principal, vice principal, teachers, and school committee at SMAN 1 Cisayong, which had a total of 30 people. The research method used was qualitative with a case study approach. Data collection was conducted through interviews, observations, and document studies. Data were analysed through data reduction, data presentation and conclusion-drawing techniques. The results showed that the strategic planning of education at SMAN 1 Cisayong is quite good. However, there are still some things that need to be improved, including the lack of student involvement in the preparation of strategic planning and the lack of comprehensive evaluation. This study concludes that the strategic planning of education at SMAN 1 Cisayong needs to be optimised to be more effective in realising the Golden Indonesia Generation. The implication of this research is the need for increased participation of all parties in the preparation and strategic planning, as well as improved monitoring and continuous evaluation
Implementation of Deep Learning in Mathematics Education at MTs:: An Impact Analysis on Student Engagement and Conceptual Understanding
Many students struggle to grasp mathematical concepts due to conventional, rote-based learning approaches. Furthermore, teachers are often limited in integrating modern learning technologies such as deep learning due to a lack of knowledge and infrastructure. This Community Service activity emerged in response to these challenges, encouraging the transformation of mathematics education through a technology-based deep learning approach. This research aims to introduce and implement deep learning in mathematics instruction at MTs (Islamic junior high school), focusing on increasing in-depth understanding, student engagement, and teacher readiness to use innovative learning approaches. This research used a qualitative approach with a community service approach. Data collection techniques included participant observation, in-depth interviews with teachers and students, and documentation of activities. Data were analyzed thematically to identify patterns and meanings from participants' experiences during the program. The results showed a significant increase in student engagement and confidence in solving mathematics problems. Teachers said the deep learning approach helped them design meaningful and engaging lessons. Students became more active in discussions, more easily grasped abstract concepts, and demonstrated higher learning motivation. Furthermore, several teachers have begun integrating project-based learning and reflection into their mathematics classrooms. These findings demonstrate that deep learning is not just a trend, but a relevant and practical approach to improving the quality of mathematics learning in MTs (Islamic junior high school). The results of this research will form the basis for developing deep learning-based learning modules that can be used across schools.Many students struggle to grasp mathematical concepts due to conventional, rote-based learning approaches. Furthermore, teachers are often limited in integrating modern learning technologies such as deep learning due to a lack of knowledge and infrastructure. This Community Service activity emerged in response to these challenges, encouraging the transformation of mathematics education through a technology-based deep learning approach. This research aims to introduce and implement deep learning in mathematics instruction at MTs (Islamic junior high school), focusing on increasing in-depth understanding, student engagement, and teacher readiness to use innovative learning approaches. This research used a qualitative approach with a community service approach. Data collection techniques included participant observation, in-depth interviews with teachers and students, and documentation of activities. Data were analyzed thematically to identify patterns and meanings from participants' experiences during the program. The results showed a significant increase in student engagement and confidence in solving mathematics problems. Teachers said the deep learning approach helped them design meaningful and engaging lessons. Students became more active in discussions, more easily grasped abstract concepts, and demonstrated higher learning motivation. Furthermore, several teachers have begun integrating project-based learning and reflection into their mathematics classrooms. These findings demonstrate that deep learning is not just a trend, but a relevant and practical approach to improving the quality of mathematics learning in MTs (Islamic junior high school). The results of this research will form the basis for developing deep learning-based learning modules that can be used across schools
The Role Of Educators In Instilling Religious Values In Early Childhood AT TPQ Insan Robbani Al-Fikri
Education is an important factor in building an intelligent nation. Through educators, it becomes a conscious human effort to enhance knowledge, skills, and even personality development. The aim of this research is to instill religious values in early childhood at TPQ Insan Robbani Al-Fikri, Tangerang City, through the role of educators as facilitators and parents as role models. The research method used is a descriptive qualitative approach. Data collection techniques include interviews, observations, and documentation. This research was conducted at TPQ Insan Robbani Al-Fikri in Kp. Karang Anyar, Neglasari Sub-district, Tangerang City. The results of this research show that educators who act as facilitators have five indicators of success: (1) the provision of learning tools has been adequately implemented, (2) the availability of learning facilities, including methods, media, and equipment, is fairly complete, (3) educators act as companions to students, (4) educators fulfill their duties and functions in accordance with regulations, and (5) educators do not act arbitrarily towards students. Thus, the role of educators as facilitators and the role of parents as effective role models contribute significantly to shaping the religious character of early childhood, particularly in aspects of worship, prayer, and behavior in accordance with religious teachings.Pendidikan merupakan faktor penting dalam membangun bangsa yang cerdas. Dengan adanya pendidik dijadikan sebuah usaha sadar manusia dalam meningkatkan pengetahuan. keterampilan bahkan kepribadiannya, Tujuan penelitian ini adalah untuk menanamkan nilai-nilai religius pada anak usia dini di TPQ Insan Robbani Al-Fikri Kota Tangerang melalui peran pendidik sebagai fasilitator dan peran orang tua sebagai role model. Metode penelitian yang digunakan menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Penelitian ini dilakukan di TPQ Insan Robbani Al-Fikri di kp. Karang anyar, kecamatan Neglasari Kota Tangerang. Hasil penelitian ini menunjukan bahwa seorang pendidik yang berperan sebagai fasilitator memiliki 5 indikator keberhasilan yaitu penyediaan perangkat pembelajaran sudah berjalan cukup baik, Penyediaan fasilitas pembelajaran berupa metode, media serta peralatan belajar sudah cukup lengkap, pendidik berlaku sebagai teman bagi peserta didik, pendidik sudah melaksanakan tugas dan fungsinya sesuai dengan Undang-Undang, dan pendidik tidak bertindak sewenang-wenang kepada peserta didik. Dengan demikian adanya peran pendidik sebagai fasilitator dan peran orang tua sebagai role model efektif dalam pembentukan karakter religius anak usia dini diantaranya beribadah, berdoa dan berperilaku sesuai ajaran agama