Diklat Review : Jurnal manajemen pendidikan dan pelatihan

PENGUATAN KEMAMPUAN PENCATATAN KEUANGAN SEBAGAI PENUNJANG BISNIS DAN FINANCIAL SUSTAINABILITY PADA USAHA MIKRO DESA WISATA DERMAGA TAPIAN MAHLIGAI

Inova Fitri Siregar, Rinayanti Rasyad, Dini Onasis, Kasmawati Kasmawati — Tue, 06 Feb 2024 00:00:00 +0700

Pengabdian Kepada Masyarakat ini dilakukan dengan tujuan untuk memberikan pengetahuan dan kemampuan mencatat aktivitas keuangan secara sistematis, kemudian memberikan pemahaman bagaimana dampak yang didapat unit bisnis apabila tidak memcatat dan menyajikan informasi keuangan. Permasalahan utama pada Usaha Mikro Desa Wisata Dermaga Tapian Mahligai adalah minimnya tenaga kerja dengan dua divisi mereka tidak memiliki tenaga akuntan, pencatatan tidak dilakukan secara sistematis, hanya memcatat penjualan dengan perkiraan saja, pada saat prasurvey mitra sangat mengeluh akan sulitnya dalam melakukan pencatatan karena tidak memahami dan tidak mempunyai kemampuan dalam menghitung harga pokok produksi dan memcatat laporan keuangan.

Metode kegiatan dalam program pengabdian kepada masyarakat ini adalah pelatihan dan pendampingan. Mitra Pengabdian kepada Masyarakat Usaha Mikro Desa Wisata Dermaga Tapian Mahligai. Kegiatan pengabdian kepada masyarakat ini telah dapat meningkatkan pemahaman dan kemampuan dalam mencatat laporan keuangan klinik yang bertujuan untuk memudah pekerjaan yang selama ini dilakukan secara manual.

Hasil kegiatan pengabdian kepada masyarakat adalah Pada pelaksanaan sosialisasi, peserta diberikan pemahaman dan pelatihan mengenai mencatat dan pelaporan keuangan secara sederhana . Dengan hasil para peserta pengabdian kepada masyarakat sangat antusias. Bentuk antusisme peserta adalah banyaknya para peserta PKM yang memberikan pertanyaan dan sharing pengetahuan berkenaan dengan analisis biaya dan laporan keuangan

Kata Kunci : pencatatan Akuntansi, Akuntansi Keuangan, Pelaporan Keuangan

ANALISIS KEMAMPUAN LITERASI STATISTIK MAHASISWA DALAM BERPIKIR KRITIS MASALAH SOSIAL

Novita Novita, Fatkhurahman Fatkhurahman — Tue, 23 Jan 2024 00:00:00 +0700

Literasi statistik sangat penting bagi mahasiswa, terutama karena statistik merupakan salah satu alat utama untuk menganalisis data dalam berbagai disiplin ilmu. Statistik membantu mahasiswa untuk memahami dan menginterpretasi data. Dalam dunia modern yang dipenuhi dengan informasi, kemampuan untuk memahami dan mengevaluasi data merupakan keahlian krusial. Literasi statistik memungkinkan mahasiswa untuk membuat keputusan yang lebih baik berdasarkan analisis data yang tepat. Ini berlaku dalam berbagai konteks, baik di dunia bisnis, sains, kesehatan, atau bidang lainnya. Fenomena menunjukkan adanya permasalahan lemahnya kemampuan mahasiswa memahami statistik khususnya bidang manajemen perusahaan dalam memahami persoalan dan berpikir kritis. Tentunya terdapat banyak faktor yang mempengaruhinya. Metode penelitian yang digunakan adalah metode survey, populasi dalam penelitian ini adalah mahasiswa prodi manajemen yang sedang mengambil mata kuliah statistik di kota Pekanbaru. Sampel diambil sebanyak 45 orang dan dikumpulkan menggunakan kuesioner online dan data dianalisis dengan alat analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dari lima variabel yang diduga mempengaruhi literasi statistik terbukti hanya dua variabel yang mempengaruhi literasi kemampuan statistik mahasiswa yakni faktor minat dan faktor kemampuan berpikir kritis.

DAMPAK KEMAMPUAN MELIHAT PELUANG USAHA TERHADAP MINAT BERWIRAUSAHA MAHASISWA: PERAN LITERASI MEDIA SOSIAL

Hadiyati Hadiyati, Fatkhurahman Fatkhurahman — Sat, 20 Jan 2024 00:00:00 +0700

Rendahnya ide kreatif yang dimiliki mahasiswa pada saat mengusulkan ide praktek kewirausahaan lanjutan, dimana 85% mahasiswa mengajukan ide dengan jenis usaha yang sudah ada, hal ini tentunya menunjukkan minat berwirausaha mahasiswa yang masih rendah. Tentunya banyak faktor yang mempengaruhinya, dalam penelitian ini sesuai dengan dinamika perkembangan teknologi informasi, apakah melalui literasi media sosial yang dimiliki mahasiswa akan mempu meningkatkan kemampuannya melihat peluang usaha dan bagaimana dampaknya terhadap minat berwirausaha mahasiswa. Metode yang digunakan adalah penelitian survei dengan pendekatan kuantitatif. Data dikumpulkan dari populasi mahasiswa yang mengambil mata kuliah kewirausahaan lanjutan ganjil 2023-2024 di prodi manajemen sebanyak 267 orang dengan sampel diambil sebanyak 161 orang dengan teknik proporsional random sampling. Pengumpulan data dengan menggunakan kuesioner online dan teknik analisis data dengan menggunakan teknik analisis kuantitatif dengan alat analisis SEM menggunakan aplikasi WarpPLS. Berdasarkan hasil penelitian membuktikan bahwa pengaruh kemampuan melihat peluang usaha berpengaruh positif dan signifikan terhadap minat berwirausaha mahasiswa, begitu juga terhadap literasi media sosial. Juga terdapat pengaruh yang positif dan signifikan literasi media sosial terhadap minat berwirausaha mahasiswa. Secara tidak langsung pengaruh kemampuan melihat peluang usaha terhadap minat berwirausaha melalui luterasi sosial sebagai variabel moderasi positif dan signifikan.

PENGEMBANGAN SISTEM INFORMASI KEUANGAN PADA BSKM KELURAHAN LABUH BARU TIMUR DI KOTA PEKANBARU

Mutia Fadhilla, Muhammad Rasyid Abdillah, Rizqa Anita — Mon, 01 Jan 2024 00:00:00 +0700

BSKM is a social institution in the community which was formed with the aim of providing death care services to the Muslim community. Currently, the membership and financial data management system at BSKM is still running using a manual and non-computerized system. This community service is carried out to resolve these problems. Specifically, this community service is conducting web-based information system development that help the partner institution at managing financial data. Based on the results, the process of managing membership and financial data at the partner institution becomes more effective and efficient compared to the current process. Apart from that, institutional administrators also are greatly helped by this financial information system that has been developed.

PENERAPAN PEMADANAN NIK-NPWP DI MAS AL FAJAR

Zaharman Zaharman, Serly Novianti, Arini Arini — Sun, 31 Dec 2023 00:00:00 +0700

Mengingat pentingnya Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR untuk mendukung reformasi perpajakan di Indonesia maka menjadi salah satu perwujudan kegiatan pengabdian kepada Masyarakat (PKM) dalam perpajakan. Maka penulis melakukan kegiatan Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR

Metode kegiatan yang akan dilakukan demi tercapainya tujuan pengabdian kepada masyarakat ini meliputi: 1) Pretest: berupa kuesioner yang diberikan sebelum kegiatan pendampingan (ceramah dan diskusi) dimulai. 2)Diskusi dan dialog langsung: berupa penyampaian materi , terdiri dari pesan (verbal dan nonverbal), yaitu bentuk informasi atau penjelasan yang disampaikan kepada peserta. Media Penyuluhan: terdiri dari: gambar atau slide (PPT), yaitu media penyuluhan yang mengandung tampilan pesan-pesan penyuluhan. 3) Penyerahan plakat dari tim pengabdian kepada mitra. 4) Postest: berupa kuesioner yang diberikan setelah kegiatan penyuluhan selesai. Hal ini ditujukan agar mitra benar-benar merasakan manfaat dari kegiatan Program Pengabdian Kepada Masyarakat ini, dan dapat merasakan bahwa kegiatan Program Pengabdian Kepada Masyarakat ini bersifat insidentil saja, kapanpun mereka perlu bantuan pengetahuan, maka pengusul akan menanggapinya.

Peserta yang mengikuti kegiatan penerapan pemadanan NIK-NPWP di Madrasah Aliyah Swasta Al Fajar berjumlah 10 orang. Adapun hasil dari pengabdian telah berhasilnya dilakukan pemadanan NIK-NPWP di sekolah MAS Al Fajar kepada guru-guru yang mengajar di sana.

PRINSIP-PRINSIP MANAJEMEN TENAGA PENDIDIK DAN KEPENDIDIKAN UNTUK MENINGKATKAN MUTU PENDIDIKAN

Sat, 30 Dec 2023 00:00:00 +0700

Abstract: Management of educational personnel, which includes teachers and educational personnel, is a necessity that must be carried out by school administrators in order to utilize educational personnel effectively and efficiently in order to achieve the best results. The ability to search, place, evaluate, direct, motivate and develop the abilities of each teacher and employee, as well as the ability to align individual and organizational goals, are aspects that a school manager is expected to have according to needs. this understanding. The quality of the education and learning process can be studied from two different points of view, namely the quality of the components and the quality of the administration of school institutions. If these components are not managed "well" and "appropriately" in accordance with the educational and teaching program (school program) that has been determined, then it is certain that the educational and teaching objectives will not be achieved. This occurs even though the components are supportive, such as the availability of adequate facilities and infrastructure, as well as sufficient funds. will be achieved successfully. Therefore, management principles are an important instrument that can show the extent of teacher success or failure in achieving learning goals and school programs. This is intended to enable school principals to carry out their role as leaders, which enables them to carry out school-based management to improve the quality of education provided in schools throughout the country.

Keywords : Principles of management of teaching and educational staff, quality of education

PENDAMPINGAN UMKM DALAM RANGKA PEMBERDAYAAN EKONOMI MASYARAKAT DI SURABAYA

Sun, 31 Dec 2023 00:00:00 +0700

MSMEs have a very big role in the national economy, so if many MSMEs go out of business, it is feared that this will have a big impact on the national economy. Even though it is full of challenges, the MSME sector still has hope and opportunities to increase its business scale. This opportunity is still open for MSME business actors who want to innovate products and design them with a technological touch.

The management process includes several steps, namely: Planning, Organizing, Actuating, Controlling (POAC), these four things need to be implemented so that MSMEs can grow.

When starting a business, what must be formulated is the vision, mission, and corporate values. For example, in creating a business the superior values are business that is excellent, honest, trustworthy, and so on. Company values are important because they will become the soul of the company.

In making a business plan, the first thing we do is identify where we are, where we are going (goal), why we want to go there, and what we will achieve. These measurements are important. The point is what is the best way to achieve the goals.

The method used in this mentoring activity was through a combination of material presentation activities and coaching clinics, which were held in a total of 16 meetings.

The result of the activity is an output in the form of a business plan which includes the vision, mission, goals, and business model for the MSME partners targeted by the activity. Other results include new logo designs for several partners so that the appearance becomes fresher and more attractive.

KONSEP PERENCANAAN PENDIDIKAN INKLUSIF DI SEKOLAH DASAR

Yunita Suliti Yawati, Nofri Bakri, Zurtina Elya, Asmendri Asmendri, Milya Sari — Sun, 31 Dec 2023 00:00:00 +0700

Abstract: Educational planning is the starting point or point of view used in the process of implementing education with systematic activity steps to achieve educational goals effectively and efficiently. Educational planning plays a role in providing clarity of direction in the education delivery process. Therefore, an educational planner is required to have the ability to prepare a design using one type of educational planning approach. The educational planning approach for each type and level of education will be different, especially for inclusive education. Education is not only for normal children, but children who have special needs must get the same educational opportunities and opportunities as other normal children. In the Islamic view, education is an obligation both to understand Islamic obligations and to build culture/civilization. Inclusive education is a way or innovation to address educational equality for all Indonesian citizens, both normal children and those with special needs. Planning inclusive education related to Children with Special Needs (ABK) is a complex task and an important thing that must be done before implementing learning. Inclusive education is a conscious effort to mature humans through structured and sustainable efforts with an open, dynamic and rational learning system. To achieve peace and prosperity in the educational process, especially at the elementary school level, there is a need for educational planning where this will influence the process of achieving educational goals.

Keywords: Inclusive Education, Educational Planning

ANALYSIS OF EMPLOYEE SATISFACTION OF PROCEDURAL JUSTICE AT THE EAST BELITUNG REGENCY CULTURE AND TOURISM SERVICE

Andhika Mochamad Siddiq — Sun, 31 Dec 2023 00:00:00 +0700

The primary aim of this research is to identify areas that require enhancement or advancement to enhance employee satisfaction with procedural justice. It is essential to assess the most effective and efficient measures for enhancing procedural justice, given that processes are outcomes generated by an organization. To generate efficient procedures, the use of IPA is necessary as a means of evaluating the significance and effectiveness of procedural justice. The data gathering process involved the dissemination of questionnaires to a total of 70 staff working at the East Belitung Regency Culture and Tourism Office. The research findings indicate that the 6 indicators, which are further categorized into 9 questionnaire items, highlight the disparity between importance and performance. Out of the four science quadrants, the six indicators are distributed throughout three quadrants. This initiative aims to enhance procedural fairness within the Culture and Tourism Office of East Belitung Regency through efficient measures.

PENGARUH KOMPENSASI DAN PRODUKTIVITAS KERJA TERHADAP KINERJA PEGAWAI PERUSAHAAN AIR MINUM DAERAH (PDAM) KOTA SOLOK

Devina Damara, Afni Yeni, Hendri Irawan — Sun, 31 Dec 2023 00:00:00 +0700

ABSTRACT

This research aims to determine the implementation of employee performance from compensation factors and work productivity with a sample of 63 respondents who were studied using quantitative methods. Based on the results of statistical analysis, it can be interpreted that compensation partially has a significant effect on employee performance, this is proven by the t test with a significant value of 2,000 > 2.30 in the significance level value, 0.000 < 2,000. So it can be interpreted that the development of compensation has a significant effect on employee performance. Based on the results of statistical analysis, it can be concluded that Work Productivity partially has a significant effect on Employee Performance. This is proven by the t test with a significant value of 2,301 > 2,000 and a significance level value of 0.025 < 0.05, so it can be concluded that Performance has a significant effect on Work Productivity. So it can be concluded that, Compensation and Work Productivity have a significant effect. This can be proven, so it can be concluded that Work Productivity was carried out using the f test with a calculated f significant value of 3.15 and 35.152 with the resulting significant value of 0.00. This can also be seen from the Rsquare obtained at 2,301.

Keywords: Compensation,;Work Productivity;Employee Performance

PENGARUH CUSTOMER BONDING DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN INDIHOME PEKANBARU

Christine Romauli Hutauruk, Endang Sutrisna, Maha Martabar Mangatas Lumbanraja — Sun, 31 Dec 2023 00:00:00 +0700

Dengan bertumbuhnya industri teknologi dan penyedia jasa layanan internet di Indonesia, khususnya di Kota Pekanbaru, mengakibatkan adanya kebutuhan untuk menciptakan keunikan dengan menciptakan ikatan dan juga peningkatan kualitas layanan, sehingga dapat menghadirkan pasar yang loyal bagi PT.Telkom Pekanbaru sebagai Induk Usaha Produk Indihome. Penelitian ini bertujuan untuk mengkonfirmasi dan memberikan solusi terkait dengan Loyalitas Pelanggan berkaitan dengan Customer Bonding dan Kualitas Pelayanan. Populasi pada penelitian ini adalah seluruh pelanggan Indihome di Kota Pekanbaru, dengan jumlah sampel yang menjadi responden sebanyak 100 Orang. Data yang diperoleh menggunkan Kuesioner Penelitian di analisa menggunakan pendekatan analisis Regresi Berganda. Hasil pada penelitian menunjukkan bahwa peran customer bonding dan kualitas pelayanan yang sangat signifikan terhadap loyalita, sehingga disarankan agar PT.Telkom dapat melakukan investasi kepada aset berwujud dan Sumber Daya Manusianya agar dapat konsumen dapat merasakan layanan dan adanya rasa keterikatanya dan menjadi pelanggan yang lebih loyal di masa yang akan datang.

PENCATATAN LAPORAN KEUANGAN PADA USAHA PENGEMBANGAN BUDIDAYA PATIN KAMPAR

Inova Fitri Siregar, Afred Suci, Rinayanti Rasyad, Kasmawati Kasmawati — Sun, 31 Dec 2023 00:00:00 +0700

Pengabdian Kepada Masyarakat ini dilakukan dengan tujuan untuk memberikan pengetahuan dan kemampuan mencatat aktivitas keuangan secara sistematis, kemudian memberikan pemahaman bagaimana dampak yang didapat unit bisnis apabila tidak memcatat dan menyajikan informasi keuangan. Permasalahan utama pada CV Graha Pratama Fish adalah minimnya tenaga kerja dengan enam divisi mereka tidak memiliki tenaga akuntan, pencatatan tidak dilakukan secara sistematis, hanya memcatat penjualan dengan perkiraan saja, kemudian dalam mengolah hasil olahan ikan patin mereka tidak menghitung berapa harga pokok produksi setiap mengolah produknya, pada saat survey mitra sangat mengeluh akan sulitnya dalam melakukan pencatatan karena tidak memahami dan tidak mempunyai kemampuan dalam menghitung harga pokok produksi dan memcatat laporan keuangan.

Metode kegiatan dalam program pengabdian kepada masyarakat ini adalah pelatihan dan pendampingan. Mitra Pengabdian kepada Masyarakat Graha Pratama Fish Kampung Patin.

Hasil kegiatan pengabdian pada masyarakat yang telah dilakukan secara garis besar mencakup beberapa komponen, yaitu keberhasilan target jumlah peserta pelatihan, ketercapaian target materi yang telah direncanakan, ketercapaian tujuan pelatihan dan kemampuan peserta dalam penguasaan materi. Ketercapaian target jumlah peserta dapat dilihat dari jumlah peserta yang ditargetkan adalah 10 orang dan pada kenyataannya kegiatan diikuti sebanyak 10 orang sehingga target jumlah peserta hampir telah dapat terpenuhi. Semua peserta dapat mengikuti seluruh proses simulasi dari awal sampai selesai, kegiatan yang dirancang 100% terlaksana, dan kehadiran kesiapan peserta 100%.

PENGALAMAN GURU DALAM MENGHADAPI KOMPLEKSITAS KURIKULUM MERDEKA DI LINGKUNGAN PENDIDIKAN DASAR

Nofri Bakri, Yunita Sulisti Yawati, Zurtina Elya, Demina Demina — Sun, 31 Dec 2023 00:00:00 +0700

Abstract: The Independent Curriculum is a new challenge for teachers in basic education environments. In 2022/2023 schools will be able to choose the curriculum that will be used in the education unit. There are 3 curriculum options available according to school conditions. This article aims to explore teachers' experiences in dealing with the complexity of the independent curriculum that has been implemented and its impact on the learning process. Through qualitative research using in-depth interviews and observations, it was found that teachers face various challenges and opportunities in implementing the Independent Curriculum at the education unit level, especially elementary schools.

Keywords: Teacher experience, complexity, independent curriculum

ANALISIS PROGRAM PEMBANGUNAN INFRASTRUKTUR DI DESA PAGARAN TAPAH KECAMATAN PAGARAN TAPAH DARUSSALAM KABUPATEN ROKAN HULU

Ilham Adrianto, Weni Puji Hastuti — Sun, 31 Dec 2023 00:00:00 +0700

Penelitian ini di lakukan di desa Pagaran Tapah kecamatan Pagaran Tapah Darussalam kabupaten Rokan Hulu. Tujuan penelitian ini untuk mengetahui program pembangunan infrastruktur desa dan kendala dalam proses pembangunan infrastruktur desa. Jenis dan sumber data dalah data primer dan data sekunder. Penelitian ini bersifat deskriptif kualitatif dengan teknik analisis data deskriptif kualitatif yang memberikan gambaran terperinci berdasarkan wawancara, observasi, dan dokumentasi. Indikator dalam penelitian ini di ambil dari Peraturan Menteri Dalam Negeri Nomor 114 Tahun 2014. penelitian ini berjumlah 7 orang. Berdasarkan hasil penelitian ini, pembangunan infrastruktur di Desa Pagaran Tapah kurang baik dan belum terpenuhi terlihat dari beberapa indikator yang menjadi ukuran dalam penelitian ini, dapat di ambil kesimpulan bahwa pemerintah desa belum melaksanakan pembangunan infrastruktur dengan baik.

EDUKASI PENERAPAN AKAD KEUANGAN SYARIAH PADA BUMDes Se KECAMATAN TAMBANG

Nurnasrina Nurnasrina, Madona Khairunisa, Nur Hasanah, Syamsurizal Syamsurizal — Sun, 31 Dec 2023 00:00:00 +0700

Tambang District has one of the sharia financial villages, namely Kualu Nenas village, so the BUMDes of this village and other villages need to adapt their BUMDes management based on the sharia financial agreement. This service aims to identify the type of business in each BUMDes, increase the knowledge and understanding of BUMDes managers regarding sharia financial contracts, motivate them to convert to using sharia financial contracts and be able to implement sharia financial contracts in their respective BUMDes. The service method is semi participation action research (semi PAR). The service activity begins by identifying the type of business in BUMDes, providing education and literacy about sharia financial contracts, then asking participants to carry out a simulation of adjusting the appropriate contract for each type of business product in their respective BUMDes. The final stage is that the service team and participants jointly evaluate the results of the simulation whether they are in accordance with the principles of sharia financial contracts or whether they still need to be improved. The results of the service can be seen that, first: the business sectors carried out are savings and loans using a conventional financial system, rental of rice production facilities (saprodi), waserda, mini markets, electronic and motorbike credit, and gas stations. secondly, the level of understanding of BUMdes managers regarding sharia financial contracts has increased but further assistance is still needed over a longer period of time and the majority of participants strongly agree and support the implementation of sharia financial contracts in the BUMDes they manage. Third: the ability of BUMDes managers to apply sharia financial contracts to the products in their respective BUMDes is good but further guidance is still needed.

Keywords: BUMDes, sharia financial contract, conversion

PELATIHAN EDUKASI PAJAK PENGHASILAN (PPh) BADAN di SMKN 2 MANDAU

Nurhayani Lubis, Hardi Hardi, Nofrizal Nofrizal, Sri Maryanti — Sat, 30 Dec 2023 00:00:00 +0700

The government has implemented various initiatives to increase tax revenues, especially through tax reform. The main objective of this reform is to strengthen state financial autonomy in funding national development by utilizing all the country's potential and capabilities. Income Tax (PPh) is a tax imposed on individuals and companies based on the income they receive or earn in a certain tax year. Corporate income tax is classified as a discretionary tax, meaning that it takes into account the individual circumstances of each taxpayer as an important component in calculating tax payments, resulting in different tax bills for each taxpayer. Every vocational school student specializing in Accounting is required to study taxation and taxation practices. Every vocational school graduate specializing in accounting is required to have core competencies in the field of accounting, as well as complementary competencies, one of which is taxation. Mandau 2 State Vocational High School is one of the Vocational Schools located in Duri, Riau. This school has an accounting department with one class per year. Like other vocational schools, this school is also required to prepare its accounting major graduates to be ready to use and have competence in the field of accounting, one of which is taxation. Preparing for competency exams is an important concern for schools.

This service was carried out on November 14 2023. The method used in this service was structured systematically, starting from the preparation stage, namely interviews with the school, the implementation stage, namely carrying out service activities, and the evaluation stage, namely giving questionnaires before and after service to students. This is done to measure the success of service. At this evaluation stage, it can be seen that this service activity is running successfully, seen from the increase in the percentage of questionnaires with the same statement.

KEPEMIMPINAN INKLUSIF DAN PERILAKU KERJA YANG INOVATIF PADA APARATUR SIPIL NEGARA: PERAN KETERLIBATAN KARYAWAN SEBAGAI VARIABEL MEDIASI

Fatkhurahman Fatkhurahman — Wed, 06 Dec 2023 00:00:00 +0700

Aparatur sipil negara memiliki dampak positif yang signifikan terhadap efektivitas dan efisiensi pelayanan publik. Inovasi dalam pelayanan publik dapat membantu meningkatkan kualitas dan responsivitas layanan yang diberikan oleh pemerintah kepada masyarakat. ASN yang memiliki perilaku inovatif dapat menciptakan solusi baru untuk mengatasi tantangan dalam memberikan pelayanan yang lebih baik dan efisien. Penelitian dilakukan di Sekretariat Daerah Propinsi Riau dengan menguji pengaruh kepemimpinan iklusif terhdap perilaku kerja inovatif yang dimediasi oleh keterlibatan karyawan. Sampel diambil sebanyak 200 orang dengan metode proposional random sampling dan analisa data dengan menggunakan alat analisis SEM. Hasil riset meyakinkan kalau kepemimpinan inklusif serta Keikutsertaan kegiatan mempengaruhi dengan cara langsung ataupun tidak langsung kepada sikap kegiatan inovatif. Akibat langsung elastis kepemimpinan inklusif kepada sikap kegiatan inovatif sebesar 13, 67%, sebaliknya akibat tidak langsungnya lewat Keikutsertaan kegiatan merupakan sebesar 25, 92%. Akibat langsung elastis Keikutsertaan kegiatan kepada sikap kegiatan inovatif sebesar 36%, sebaliknya akibat tidak langsungnya lewat Keikutsertaan kegiatan pimpinan merupakan sebesar 48, 25%. Perihal ini membuktikan kalau keikutsertaan pegawai berfungsi dalam meyakinkan akibat kepemimpinan iklusif kepada sikap kegiatan inovatif.

SOSIALISASI HARMONISASI PERATURAN PERPAJAKAN BAGI GURU-GURU SMA

Elmanizar Elmanizar, Auliffi Ermian Challen, Hadiati Fitri — Sun, 31 Dec 2023 00:00:00 +0700

The Law on Harmonization of Taxation Regulations covers the General Provisions and Procedures of Taxation, Income Tax, Value Added Tax, Taxpayer Voluntary Disclosure Program, Carbon Tax, and Excise. Because the Harmonization of Taxation Regulations contains new tax provisions (changes), teachers do not understand the contents of the Harmonization of Taxation Regulations. The purpose of this training on taxation is so that teachers can update their knowledge of the latest Tax regulations. So that the Economics subject material they teach will be updated, by Law No. 7 of 2021, namely Harmonization of Tax Regulations. The target of this training is economics teachers who are members of MGMP JP II. This training activity provides many benefits for teachers to increase the knowledge of Economics teachers in Taxation according to the latest regulations, namely Harmonization of Tax Regulations which at the same time becomes the uniformity of taxation material in Economics subjects in these various schools.

ANALISIS FAKTOR-FAKTOR PENYEBAB KESULITAN BELAJAR MATEMATIKA SISWA KELAS IV MADRASAH IBTIDAIYAH NEGERI 3 INDRAMAYU

Alifa Nur Laily, Henri Peranginangin, Dadan Mardani — Sat, 30 Dec 2023 00:00:00 +0700

This research aims to determine the learning difficulties experienced by students in class mathematics learning, to find out the causes of students' difficulties in learning mathematics in class, to reveal efforts that can be made to overcome class IV mathematics learning difficulties at Madrasah Ibtidaiyah Negeri 3 Indramayu. The data source for this research is class IV of Madrasah Ibtidaiyah Negeri 3 Indramayu. This data was collected using research instruments in the form of observations and interviews. The data analysis technique in this research uses descriptive qualitative. The research results show that first, the factors causing learning difficulties for class IV students of Madrasah Ibtidaiyah Negeri 3 Indramayu in mathematics subjects come from internal and external factors, namely that the majority of students tend to perceive that mathematics lessons are difficult or difficult. Second, the methods used by teachers in teaching mathematics have not fully attracted students' enthusiasm for learning mathematics. Third, the teaching efforts made in mathematics lessons are using concrete and fun learning media, increasing practice, and collaborating with students' guardians or parents.

THE CORRELATION OF READING HABIT ON STUDENTS’ ENGLISH LEARNING ACHIEVEMENT AT ECONOMIC COLLEGE OF RIAU

Hasanul Bishry — Sat, 30 Dec 2023 00:00:00 +0700

The purpose in this study clearly investigate the correlation of reading habit on students’ English learning achievement at economic college of Riau. It was motivated that students in this college were lack of motivation and interest to study English. In additional, students’ habit in reading should be give attention. This study used quantitative research as method. The population in this study was 5^th semester students at economic college of Riau in academic year 2022/2023. The sample was 74 students and it took by using slovin formula. In spreading the questionnaire used random sampling. The finding in this study showed that students’ reading habit was in moderate category. Meanwhile, students’ English learning achievement was in good category. The correlation between variables showed that there was significant correlation between reading habit and students’ English learning Achievement at Economic College of Riau. The correlation was in Strong Correlation.