Pentingnya Pemahaman Pajak PPh 21 Bagi Warga Negara Asing: Kewajiban, Jenis Pajak, dan Proses Pelaporan Di Indonesia

Pengabdian ini dilakukan pada kelompok warga negara asing (WNA) yang bekerja di De Kranganjer Koffieplantage, Blitar, dengan tujuan memberikan edukasi terkait Pajak Pengahasilan (PPh) 2. Banyak WNA belum memahami kewajiban perpajakan mereka, terutama jenis pajak yang dikenakan dan proses pelaporannya. Pemehaman yang baik dalam aturan ini penting untuk menghindari sanksi administrasi serta memastikan kepatuhan terhadap regulasi yang berlaku. PPh 21dikenakan atas pengahsilan seperti gaji, honorarium, tunjangan, dan pembayaran lain terkait pekerjaan atau jasa. Status WNA bergantung durasi tinggal mereka di Indonesia. Jika lebih dari 183 hari dalam 12 bulan, mereka dikategorikan sebagai subjek pajak dalam negeri dan dikenakan tariff progresif seperti WNI. Jika kurang, pajak dipotong langsung oleh pemberi kerja. Edukasi ini menyoroti kemudahan akses informasi dan pelaporan pajak melalui e-Filing yang memungkinkan pelaporan online serta pembayaran melalui transfer bank atau kanal elektoronik. Kegiatan PKM ini dilakukan melalui tahap pendahuluan, pelaksanaan dan monitoring. Hasilnya menunjukan bahwa edukasi perpajakan sengat bermanfaat bagi WNA, mengingat masih banyak yang belum memahami kewajiban pajak mereka dan risik jika tidak mematuhi peraturan yang belak

Comparison of Physical Ability Based on Player Position: Study on Volleyball Club VOPAS Semarang Year 2025

Background: Physical performance analysis in the VOPAS Semarang volleyball club has not received special attention because it is constrained by aspects of understanding and field practice. Purpose: to analyze physical abilities based on the position of libero, setter, and spike players punched from flexibility, speed, strength and jump height. Methods: Descriptive quantitative comparative as research method. Participants were volleyball players of club VOPAS Semarang, 34 males, aged 15-19 years. Data collection techniques with tests. The instruments were sit and reach, 10-20 meter sprint, hand grip and vertical jump. Data analysis techniques descriptive and kruskall wallis test assisted with SPSS version 23. Results: Flexibility aspect is 100% excellent category, 21% jump height is poor, 70% strength is very poor, 20 meter sprint is 100% very poor, 10 meter sprint is 41% average, kruskall wallis test overall aspects get a significance value of (p>0.05). Conclusion: Improvement is needed in the aspects of speed and strength, physical aspects in terms of player position did not have significant differences. This information can be a reference for further research and useful for the VOPAS volleyball club in physical development. Research limitations need to be improved in a wider sample, and other physical aspects must be added to make it more comprehensive

Tinjauan sistematis penggunaan sinbiotik sebagai bahan aditif yang berpengaruh pada produktivitas, status kesehatan, serta kualitas daging ternak unggas

Synbiotic is a combination of probiotics and prebiotics that provide benefits for improving feed digestibility and the balance of microorganisms in the digestive tract of poultry to support health. In the context of synbiotics, probiotics act as living microorganisms that inhabit the digestive tract, while prebiotics serve as food for these probiotics. This combination aims to enhance the positive effects of live microorganisms and facilitate their proliferation in the intestine. The use of synbiotics in basal feed can reduce feed costs so that farmers get higher profits. Therefore, we conducted a systematic literature review of published studies related to the use of synbiotics in poultry in terms of composition, method of use, and results obtained. There are more than 1200 titles displayed related to nutritional supplements obtained from data extracts on Scopus as a result of searching the database. Subsequently, the screening stage was carried out so that 36 relevant journals were discussed in detail in this systematic review. The results of the mapping and review of the articles showed that synbiotic supplementation has a positive effect on productivity as well as being able to inhibit the growth of pathogenic bacteria and increase the shelf life of poultry meat

The Relationship Between Body Mass Index, Physical Activity, Nutritional Intake With Physical Fitness Of KKO Students In Bantul Regency

Background: Write down the background/context of the research along with the research gaps. Write down the background/context of the research along with the research gaps. Purpose: This study aims to determine the relationship between body mass index, physical activity, nutritional intake with the level of physical fitness of special sports class students in Bantul Regency. Methods: The type of research used is correlation research with bivariate correlation research design. Population and research samples of special sports class students in Bantul Regency with a total of 110 students. The sampling technique used total sampling technique. Results: The results showed that the Body Mass Index of students of special sports classes in Bantul Regency was in the normal category with an average of 19.95. The results of the analysis of the relationship between physical activity and physical fitness obtained the price of Tcount = 0, 166 with Ttable = 0, 451, thus there is no significant relationship between physical activity and the level of physical fitness of students of special sports classes in Bantul Regency. The results of the analysis of the relationship between nutritional status and physical fitness level obtained the price of Tacount = 0.144 with Table = 0.451. Conclusion Thus it can be concluded that there is a relationship between BMI and the level of physical fitness = rcount 0.300 and rtable (df 55; 0.05) 0.260 with a Sig value. 0.023 <0.05, then H0 is rejected and Ha is accepted, which means that if there is a relationship then the relationship is significant between the independent variable and the dependent variable, with a low correlation relationship, there is no significant relationship between nutritional status and the level of physical fitness of students of special sports classes in Bantul Regency. Implications and Recommendation: These results indicate that physical activity and nutritional status have no effect on physical fitness, because the pandemic transition causes physical activity and nutritional status with fitness there is no relationship. maintain a eating pattern and balanced with frequent daily activities in order to create normal body shape and good physical fitness

Strategi Pemasaran Pariwisata Dan Manajemen SDM Berbasis Kearifan Lokal Dalam Penguatan atribut Produk Pariwisata Kecamatan Kabila Bone Kabupaten Bone Bolango

The purpose of this study is to find out the Tourism Marketing Strategy and Human Resources Management in Improving the Creative Economy Based on Local Wisdom Strengthening the Attributes of Local Tourism Products in Kabila Bone District, Bone Bolango Regency. The research method used is a quantitative research method with multiple regression. The results of the research show that in terms of tourist attraction attractions, Kabila Bone District, Bone Bolango Regency according to visitor responses are in the attractive category, tourist attraction facilities are in the inadequate category, while the accessibility of beach tourist attractions is in the category of quite available. Human resource management (managers) will have a positive impact on the value of trust in visitors to tourist attractions (attractions, facilities and accessibility). If it is improved again, it will be better to present attractions that will provide increased customer value. From the aspect of local wisdom, it is necessary to strengthen the education of the surrounding community to understand the visit of foreign tourists to enjoy Susana Beach. Facilities have an impact on customer value, meaning that the better the provision of facilities, the more customer value will increase. And accessibility also has an impact on customer value, meaning that the better the provision of accessibility will provide increased customer value, so that it will increase the economic income of the community, especially the management of beach tourist attractions. With the value of excellence increasing visitors obtained from the value of benefits is relatively better, but seen from the category of both the value of benefits and the value of sacrifices are included in the good category of determining the superiority of the beach tourist attraction  of Kabila Bone District, Bone Bolango Regency.Tujuan penelitian ini untuk mengetahui Strategi Pemasaran Pariwisata Dan Manajemen Sdm Dalam Meningkatkan Ekonomi Kreatif Berbasis Kearifan Lokal Penguatan Atribut Produk Pariwisata Lokal Kecamatan Kabila Bone Kabupaten Bone Bolango. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan regresi berganda. Hasil Penelitian bahwa dari segi atraksi objek wisata Kecamatan Kabila Bone Kabupaten Bone Bolango sesuai tanggapan pengunjung berada pada kategori menarik, Fasilitas objek wisata berada pada kategori kurang memadai, sedangkan aksesibilitas objek wisata Pantai berada pada kategori cukup tersedia. Manajemen SDM (pengelola) akan memberi dampak positif terhadap nilai kepercayaan pengunjung objek wisata (atraksi, fasilitas dan aksesibilitas). Jika ditingkatkan lagi maka akan semakin baik menyuguhkan atraksi akan memberikan nilai pelanggan semakin meningkat. Dari aspek kearifan local perlu dikuatkan edukasi Masyarakat sekitar untuk pemahaman kunjungan wisatawan asing untuk menikmati Susana Pantai. Fasilitas memiliki dampak nilai pelanggan artinya semakin baik penyediaan fasilitas akan memberikan nilai pelanggan semakin meningkat. Dan aksesibilitas juga memiliki dampak nilai pelanggan artinya semakin baik penyediaan aksesibilitas akan memberikan nilai pelanggan semakin meningkat, sehingga akan meningkatkan pendapatan ekonomi masyarakat khususnya pengelola objek wisata pantai. Dengan nilai keunggulan meningkatnya pengunjung yang diperoleh dari nilai manfaat relatif lebih baik, tetapi dilihat dari kategori baik nilai manfaat maupun nilai korbanan termasuk dalam kategori yang baik menjadi modal penentu keunggulan daya tarik wisata Pantai Kecamatan Kabila Bone Kabupaten Bone Bolango

The Influence of Principal Leadership Style and Organizational Culture on Teacher Performance with Job Satisfaction as a Factor Mediating Variables In Elementary Schools

This study aimed to analyze the influence of principal leadership style and organizational culture on teacher performance with job satisfaction as a mediating variable in elementary schools in Obaa District of Mappi Regency. The background of this study is the low Human Development Index (HDI) Papua which reflects the low quality of education and teacher performance is not optimal. This study uses a quantitative approach with path analysis techniques and involves 100 teachers as respondents selected through purposive sampling. The results showed that the principal's leadership style and organizational culture have a significant effect on Teacher Job Satisfaction, and job satisfaction has a significant effect on teacher performance. In addition, job satisfaction was shown to significantly mediate the relationship between principal leadership style and organizational culture on teacher performance. The conclusion of this study is that improved teacher performance is strongly influenced by effective leadership and positive organizational culture through increased job satisfaction. It is recommended that school principals adopt a participatory leadership style and build a conducive organizational culture to improve job satisfaction and teacher performance on an ongoing basis

Penyuluhan Pupuk Kompos Berbahan Dasar Daun Bambu Untuk Kesehatan Tanah Berkepanjangan

Penggunaan pupuk kimia secara berlebihan telah menimbulkan berbagai masalah lingkungan, seperti penurunan kualitas tanah dan pencemaran air. Sebagai alternatif, pupuk organik seperti kompos daun bambu memiliki potensi besar dalam memperbaiki struktur tanah dan meningkatkan kesuburan tanah secara berkelanjutan. Penelitian ini bertujuan untuk mengevaluasi efektivitas penyuluhan penggunaan pupuk kompos daun bambu terhadap pemahaman petani dan peningkatan kesehatan tanah dalam jangka panjang. Penelitian dilakukan melalui pendekatan penyuluhan partisipatif kepada kelompok petani di Desa Baros. Kegiatan penyuluhan dilakukan dengan metode wawancara dengan petani untuk mengetahui perubahan perilaku dan pengetahuan mereka. Hasil penelitian menunjukkan bahwa setelah mengikuti penyuluhan, pemahaman petani tentang pentingnya pupuk organik dan cara pembuatan kompos daun bambu meningkat secara signifikan. Sehingga Penyuluhan penggunaan pupuk kompos daun bambu merupakan strategi yang efektif untuk meningkatkan kesadaran petani tentang pentingnya pertanian berkelanjutan. Penggunaan kompos daun bambu secara teratur dapat memperbaiki kualitas tanah dan meningkatkan produktivitas pertania

Body size performance (shoulder height, body length, and chest size) of Murrah Buffalo

The research on the body measurements of female and male Murrah Buffalo was carried out in December 2023 on Pagar Merbau Subdistrict, Deli Serdang Regency, North Sumatra. The research aimed to know body measurements, including shoulder height, body length, and chest size, of Murrah Buffalo which were aged <1.5 years old, 1.5-3.5 years old and >3.5 years old on Pagar Merbau Subdistrict. The number of buffalo studied was 113, including 99 female buffalo and 14 male buffalo. The research method uses a descriptive quantitative method with a case study approach. Data collection uses the snowball sampling technique. The results showed that the averaged shoulder height of Murrah Buffalo females aged <1.5 years old, 1.5-3.5 years old and >3.5 years old were 89.82±15.77 cm, 124.67±3.25 cm, and 135.65±6.24 cm; in males, they were 84.79±16.40 cm, 121 cm, and 147 cm, respectively. Meanwhile, the average body length in females was 83.50±26.74 cm, 122.73±2.92 cm, and 131.26±6.23 cm; in males, it was 89.67±23.04 cm, 119 cm, and 151 cm, respectively. Furthermore, the average chest size in females was 102.82±24.73 cm, 189.15±13.76 cm, and 202.61±12.24 cm; in males, it was 106.33±26.13 cm, 201 cm, and 209 cm. The conclusion is that the body size of the Murrah buffalo in Pagar Merbau District, Deli Serdang Regency, is relatively proportional to the body size of the cheap buffalo

Analisis daya sang kompetitif komoditas kopi (Coffea sp.) Indonesia di negara tujuan ekspor

Coffee is one of Indonesia’s main export commodities, reaching five continents: Africa, America, Asia, Australia, and Europe. In 2020, Indonesia was the fifth-largest coffee-exporting country in the world, with a transaction value of US$809.164 million. However, this figure declined by 7.24% compared to 2019. This study aims to analyze the competitive advantage of Indonesian coffee in export destination countries in 2020 and to identify the most potential markets for Indonesian coffee products. A quantitative descriptive approach was used in this research. The Export Product Dynamics (EPD) method was applied to assess the level of competitiveness by analyzing the market position of Indonesian coffee in various destination countries. The results indicate that Germany is the most promising export destination for Indonesian coffee, as it falls into the "Rising Star" quadrant—indicating strong competitiveness and positive trade dynamics

DESAIN LINGKUNGAN BELAJAR YANG MENDUKUNG PENDIDIKAN INKLUSIF DI PENDIDIKAN ANAK USIA DINI

Penelitian ini membahas pentingnya desain lingkungan belajar yang mendukung pelaksanaan pendidikan inklusif di jenjang Pendidikan Anak Usia Dini (PAUD), sejalan dengan Tujuan Pembangunan Berkelanjutan (SDGs) poin keempat tentang pendidikan inklusif dan berkualitas. Permasalahan utama dalam penelitian ini adalah masih kurangnya pemahaman dan penerapan desain lingkungan belajar yang benar-benar adaptif terhadap keragaman kebutuhan anak usia dini, terutama mereka yang memiliki kebutuhan khusus. Penelitian ini bertujuan untuk mengidentifikasi elemen-elemen desain ruang belajar yang inklusif serta peran pendidik dan masyarakat dalam menciptakan suasana belajar yang ramah bagi semua anak. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif, melalui penelusuran sistematis terhadap artikel ilmiah dari database bereputasi seperti SpringerLink, Google Scholar, dan Taylor & Francis. Analisis dilakukan dengan teknik content analysis untuk menelaah tema-tema utama dalam literatur yang dipilih. Hasil penelitian menunjukkan bahwa desain lingkungan belajar yang efektif harus mempertimbangkan aspek fisik, sosial, dan emosional anak, serta didukung oleh pendekatan pedagogis inklusif dan kolaboratif. Selain itu, budaya sekolah yang menerima keberagaman dan pelatihan guru yang berkelanjutan menjadi faktor pendukung utama. Artikel ini diharapkan dapat memberikan kontribusi teoritis dan praktis dalam pengembangan strategi pendidikan inklusif yang berkelanjutan di PAUD