Garuda - Garba Rujukan Digital

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya Kharisma Nugraha Putra; Rahman; Hidayati; Theresia Mentari
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10756

The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.

The Effect of Visual Auditory, Kinesthetic Learning Styles on Students' Learning Interest at Christian Junior High School Nani Setiawati; Susmita Irene; Orbit Thomas; Rinto Alexandro; Kharisma Nugraha Putra
Indonesian Journal Of Educational Research and Review Vol. 6 No. 2: July 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijerr.v6i2.66319

The problem that is often found in students is the difficulty of students in accepting subject matter which is effected by the learning style that students have. Student learning styles encourage students to gain interest and better learning outcomes. This study aimed to analyze the effect of visual, auditory, and kinesthetic learning styles on the learning interest of Christian Junior School students. This type of research was quantitative research. The sample in this study comprised all students of Christian Junior High School from grades VII and VIII, totaling 61 students. The data collection method was a survey using a questionnaire. Data were analyzed using multiple linear regression analysis using SPSS 20 software. The results showed that the visual, auditory, and kinesthetic learning styles had an effect on students' interest in learning at Christian Junior High School. In addition, the results of the study also found that kinesthetic learning style was a student learning style that had the most significant effect on student learning interest at 84,3%. In conclusion, the research findings indicate that students' learning interest is significantly affected by their learning styles. Individuals who are familiar with their learning styles can take essential steps to learn faster and more easily, resulting in desired learning outcomes.

Workshop on Managing Scientific References with Mendeley for Completing Economics Students' Theses Kharisma Nugraha Putra
Khidmatuna (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 1 (2024): January-May (In Press)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Scientific work is one of the important elements for higher education in maintaining its reputation and increasing the achievements. It is very important to produce good and quality scientific work. One of the indicators is freedom from plagiarism. This can be achieved by providing knowledge to students in quoting and managing student scientific references. One application to facilitate the management of scientific references is Mendeley. The purpose of holding community service is to increase student digital literacy regarding reference management and to help them implement it in making their student theses, which they will need to complete their final assignments. The training was held at the Merah Putih Building, University of Palangka Raya, with the target participants being undergraduate students of the Economics Education Study Program, Faculty of Teaching and Education, University of Palangka Raya. The results of the participants' activities were full of enthusiasm and high motivation to take part in scientific reference management workshops with Mendeley for the completion of their college assignments and theses.

Workshop Pengelolaan Referensi Ilmiah Dengan Mendeley Untuk Penyelesaian Skripsi Mahasiswa Pendidikan Ekonomi Windy Utami Putri; Rinto Alexandro; Merisa Oktaria; Fendy Hariatama H; Kharisma Nugraha Putra
Jurnal Pengabdian Kampus Vol 10 No 2 (2023): Jurnal Pengabdian Kampus
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpmupr.v10i2.9584

Scientific work is one of the important elements for higher education in maintaining its reputation and increasing the achievements. It is very important to produce good and quality scientific work. One of the indicators is freedom from plagiarism. This can be achieved by providing knowledge to students in quoting and managing student scientific references. One application to facilitate the management of scientific references is Mendeley. The purpose of holding community service is to increase student digital literacy regarding reference management and to help them implement it in making their student theses, which they will need to complete their final assignments. The training was held at the Merah Putih Building, University of Palangka Raya, with the target participants being undergraduate students of the Economics Education Study Program, Faculty of Teaching and Education, University of Palangka Raya. The results of the participants' activities were full of enthusiasm and high motivation to take part in scientific reference management workshops with Mendeley for the completion of their college assignments and theses.

Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM di Kota Palangka Raya: Digital-Based Financial Report Preparation Training for Micro, Small, and Medium Enterprises in Palangka Raya City Kharisma Nugraha Putra; Rinto Alexandro; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5583

The progress and success factors of Micro, Small, and Medium Enterprises (MSMEs) lie in how they utilize accounting information when making business decisions to manage their operations. One form of such accounting information is the financial reports of Micro, Small, and Medium Enterprises (MSMEs). The purpose of conducting Community Engagement (PkM) in the form of training for digital-based financial report preparation and reporting for MSMEs in Palangka Raya City is to assist MSME entrepreneurs in composing and generating financial reports for their businesses using technological advancements. The community engagement took place at the Central Kalimantan Directorate General of Treasury Office. The training was held on Thursday, July 6, 2023, and was attended by 15 participants, comprising MSME entrepreneurs from Palangka Raya City. The participants were motivated to enhance their financial administration practices, ensuring that they can create well-structured financial reports for their businesses using digital accounting applications. These reports can then be used by the entrepreneurs themselves for making business decisions, as well as by external parties for providing funding or credit to MSME entrepreneurs in Palangka Raya City.

PEMBUATAN DODOL PAKEN (DURIO ZIBETHINUS SP.) KHAS KALIMANTAN PADA IBU PKK KELURAHAN MENTENG UNTUK MENDUKUNG EKONOMI KREATIF KOTA PALANGKA RAYA Indah Gumilang Dwinanda; Kadek Ayu Cintya Adelia; Ety Kurniati; Kharisma Nugraha Putra; Subhan Ilham Thareq
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa (IN PRESS)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1013

During the current development period, economic value plays an increasingly important role and the existence of souvenir products is very promising as a business opportunity, plus there are tourism areas, especially in Palangka Raya. Therefore, this training and mentoring activity is encouraged and it is hoped that it can be used by PKK women as a very promising side activity. The more widespread the development of knowledge and skills in food product processing, the tighter the competition in the field of food product processing. Apart from processing, good food packaging that can attract buyers, this is something that needs to be improved. Papaken/Paken (Durio zibethinus sp.) A specific type of fruit that is widely found in Central Kalimantan and is a type of plant that has priority for development in the Multipurpose Tree Type (JPSG) development program. Paken is a plant that grows in almost all areas of Kalimantan. From the results achieved in the activity, the PKK team and women succeeded in making dodol made from paken from Palangka Raya, so it is hoped that in the future it can be produced as a typical Kalimantan souvenir

Pelatihan Pegembangan Produk dan Teknik Pemasaran Pada Peternak Lebah Madu Kelulut Eriawaty Eriawaty; Rahman Rahman; Kharisma Nugraha Putra; Dea Sintani; Hendry Wahyu Hariansono
Abimanyu : Jornal of Community Engagement Vol 5 No 1 (2024): February 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v5n1.p43-49

This training activity on product development and marketing techniques for kelulut honey beekeepers aims to increase knowledge and skills for the community, by seeing the enormous potential in the Kereng bengkirai village which can be managed by the surrounding community as a source of income. The method used in this community service activity is participatory. Through an approach that focuses on increasing the role of the community actively in the training process provided. Training techniques are carried out in a variety of ways through lectures, questions and answers, and demonstrations. Data collection techniques are carried out by observation, interviews, and documentation. The results of the training that has been carried out show an increase in community knowledge and skills ranging from the development of beekeeping to marketing the results of honey management from these bees.

Memaknai Pengelolaan Keuangan Kelompok Tani Borneo Citra Lestari Hidayati; Eriawaty Eriawaty; Revnussa Octobery; Rahman Rahman; Kharisma Nugraha Putra
Jurnal Ilmiah Kanderang Tingang Vol 14 No 2 (2023): Jurnal Ilmiah Kanderang Tingang
Publisher : FKIP Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jikt.v14i2.264

This research aims to understand and interpret the financial management of farming business groups. The research was conducted at one of the farming business groups in Central Kalimantan Province. This research is a qualitative descriptive research. The results of the research show that the Citra Borneo Lestari Farmers Group has not carried out proper financial planning or recording. Income from agricultural products relies on the farmer's ability to save when the farming cycle is good and then spend it when the farming cycle declines. Because farmers do not plan, financial goals often cannot be achieved. The recommendation from the results of this research is that the Citra Borneo Lestari farmer group should increase their knowledge and financial management of farming through training and financial guidance so that they are trained and skilled in financial management.

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