2 research outputs found
Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan
No full textThe determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement
IMPLEMENTASI PROGRAM QUR’ANIC VILLAGE DALAM MEMBENTUK KARAKTER ISLAMI SISWA DI MADRASAH AL-HASANAH DESA SINDANGLAYA
No full textABSTRAKMadrasah Al-Hasanah menghadapi tantangan dalam pembinaan karakter Islami siswa, khususnya dalam literasi Qur’ani dan integrasi nilai agama dalam kegiatan belajar sehari-hari. Pengabdian masyarakat ini bertujuan mengimplementasikan Program Qur’anic Village untuk meningkatkan literasi Qur’ani, menumbuhkan karakter Islami, dan mengoptimalkan peran madrasah sebagai pusat pembinaan nilai Qur’ani. Program dilaksanakan selama satu bulan melalui tahapan koordinasi, perencanaan, implementasi, hingga monitoring dan evaluasi, dengan melibatkan mitra kegiatan yaitu Belmawa (Direktorat Pembelajaran dan Kemahasiswaan), PKM Ormawa, Madrasah Al-Hasanah, tokoh masyarakat, serta Universitas Muhammadiyah Bandung. Subjek program adalah siswa madrasah berusia 7–10 tahun sebanyak 24 orang, didampingi 6 guru dan tokoh masyarakat setempat. Evaluasi dilakukan melalui observasi, lembar penilaian keterampilan Qur’ani, serta dokumentasi kegiatan. Hasil pengabdian menunjukkan peningkatan signifikan dalam karakter Islami siswa. Sebagian besar siswa menunjukkan konsistensi dalam membaca Al-Qur’an, perilaku sopan santun, serta kepedulian sosial. Respons guru, siswa, dan masyarakat terhadap program sangat positif, sementara elemen Qur’anic Village mulai diintegrasikan dalam kegiatan rutin madrasah. Program ini terbukti memberikan dampak jangka panjang dan berkelanjutan dalam pembentukan karakter Islami, serta meningkatkan kapasitas guru dan keterlibatan masyarakat dalam pendidikan. Kata kunci: Qur’anic Village; karakter Islami; literasi Qur’ani; pembinaan siswa; pendidikan keagamaan. ABSTRACTMadrasah Al-Hasanah faces challenges in fostering Islamic character among students, particularly in Qur’anic literacy and integrating religious values into daily learning activities. This community service program aims to implement the Qur’anic Village to enhance Qur’anic literacy, develop Islamic character, and optimize the role of the madrasah as a center for Qur’anic education. The program was carried out for one month through stages of coordination, planning, implementation, and monitoring-evaluation, involving key partners such as Belmawa (Directorate of Learning and Student Affairs), PKM Ormawa, Madrasah Al-Hasanah, community leaders, and Universitas Muhammadiyah Bandung. The participants included 24 students aged 7–10 years, accompanied by six teachers and local facilitators. Evaluation was conducted using observation, Qur’anic skill assessment sheets, and activity documentation. The results showed significant improvement in students’ Islamic character. Most students consistently read the Qur’an, demonstrated polite behavior, and social responsibility. Teachers, students, and the community responded positively, and elements of the Qur’anic Village have been integrated into routine madrasah activities. The program has proven to provide long-term sustainable impacts on character building while enhancing teacher capacity and community involvement in education. Keywords: Qur’anic Village; Islamic character; Qur’anic literacy; student development; religious education
