Jendela ASWAJA https://journal.unucirebon.ac.id/index.php/jeas <p style="background: white; margin: 12.0pt 0in 12.0pt 0in;"><span style="color: #111111;">Jendela ASWAJA merupakan Jurnal yang diterbitkan oleh Universitas Nahdlatul Ulama Cirebon yang memiliki online ISSN 2745-9470. Artikel yang dimuat dalam jurnal ini meliputi tulisan tentang </span>kumpulan dari berbagai disiplin ilmu<span style="color: #111111;">. jurnal ini terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan bulan September.</span></p> LPPM UNU CIREBON en-US Jendela ASWAJA 2745-9470 ANALISIS PUISI “SAJAK CINTA" KARYA GUS MUS PADA KALANGAN REMAJA https://journal.unucirebon.ac.id/index.php/jeas/article/view/479 <p><em>This study aims to describe the message contained in the poem "Sajak Cinta and the interest of teenagers in the work of KH. A. Mustofa Bisri or known as Gus Mus, he is a poet who can be said to be religious. The method used in this research is descriptive qualitative method. The object of this research is teenagers. The results of the study show that in the poem "Sajak Cinta" there is a very broad message. The meaning of love is not only interpreted as just romance between women and men but more than that. The poetry of religious love is indeed a string of words. But rhyme is usually symbolic. There is a "rasa" (dzauq), a feeling-pangrasa, which cannot simply be shared through text. Because of this, religious poetry becomes a symbolic expression of a feeling whose essence cannot be contained in words, because this feeling is related to the beauty and tenderness of the Divine. Teenagers know Gus Mus as a poet and they have an interest in his poetry.</em></p> Dewi Kusuma Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 1 9 ANALISIS RASIO KETERGANTUNGAN KEUN https://journal.unucirebon.ac.id/index.php/jeas/article/view/480 <p><strong>Abstract:</strong></p> <p>&nbsp;&nbsp;&nbsp; The financial management of the Village Government is increasingly transparent, honest, effective and efficient, so the author sees the need to evaluate or analyze the financial performance of the Village government in an assessment process regarding the level of progress in achieving the implementation of village government in the financial sector and as a reference for analyzing the financial performance of a village government. This study aims to determine the ratio of regional financial dependence on financial performance in the regional revenue and expenditure budget.</p> <p>&nbsp;&nbsp;&nbsp; The methodologies used are: First, this research uses quantitative methods. Second, the data collection method uses questionnaires, documentation and interviews.The data analysis technique is the SPSS (<em>Statistical Program For Social Science</em>) version 25 program.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; The results of the research that has been conducted state that: (1) The Regional Financial Dependency Ratio is not expected to have a significant effect on the Value of Village Government Financial Performance. Therefore the Ho hypothesis is accepted with the decision rule that simultaneously has no effect on the Value of Village Government Financial Performance. (2) Dependence on the center has a significant effect on the Value of Village Government Financial Performance. Then H1 is accepted with the decision rule, namely the higher the dependence on the center, the higher the Village Government Financial Performance. (3) There is an influence of 88.5% given from the Dependency Ratio variable, Dependency with the Center on the Value of Village Government Financial Performance So, there is another 11.5% that will be contributed by other variables that are not included in this study.</p> <p><strong>Keywords:</strong> dependency ratio analysis, local finance, financial performance.</p> Ita Siti Patonah Ita Siti Patonah Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 27 39 PENGARUH STRATEGI E-COMMERCE DALAM PENGEMBANGAN UMKM TERHADAP PENINGKATAN PROFITABILITAS DI DESA KALIWULU https://journal.unucirebon.ac.id/index.php/jeas/article/view/490 <p><a name="_Toc143512976"></a><strong>A</strong><strong>bstract</strong></p> <p><em>E-Commerce offers in its use to improve production marketing strategy. One government agency that has implemented an E-Commerce strategy is Kaliwulu Village, which is located in Plered District. This study aims to determine the effect of the E-Commerce strategy, to determine the development of MSMEs and to determine the increase in profitability of Kaliwulu Village. The research method in this study is descriptive descriptive. The data collection used was by distributing questionnaires accompanied by observation techniques. Data analysis technique using Multiple Linear Regression Analysis. The results showed that the E-Commerce Strategy in MSME Development had a significant effect on Increasing Profitability by 60.2%, the remaining 39.8% was influenced by other factors.</em></p> Ad. Silvia Ade Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 10 18 PENGARUH TINGKAT KETEPATAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PBB-P2 DI DAWUAN https://journal.unucirebon.ac.id/index.php/jeas/article/view/493 <p>This research is conducted to determine the influence of inaccuracy and taxpayer awareness on compliance in paying Land and Building Tax for Rural and Urban Areas (PBB-P2). This research falls under quantitative study, with a total of 100 respondents. The analysis tests employed are Validity Test, Reliability Test, Classic Assumption Test, and Multiple Linear Regression Equation Test using SPSS 25 application. Based on the research findings, it can be concluded that inaccuracy and taxpayer awareness have a positive and significant impact on taxpayer compliance in paying PBB-P2. The results of the T-test indicate that for variable X1, the significance is 0.000 &lt; 0.05 and the t-score is 3.822 &gt; t-table 1.661. Meanwhile, for variable X2, the significance is 0.000 &lt; 0.05 and the t-score is 7.015 &gt; t-table 1.661. Thus, there is a quality in the inaccuracy and taxpayer awareness that can affect taxpayer compliance in paying PBB-P2.</p> Siti Nurjanah Janah Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 40 49 ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM PENCAPAIAN LABA (STUDI KASUS PADA CV. AFFAN JAYA) https://journal.unucirebon.ac.id/index.php/jeas/article/view/494 <p>Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksI dengan metode full costing pada CV. Affan Jaya. Jenis penelitian yang digunakan adalah penelitian lapangan <em>(field research)</em> dengan metode penelitian deskriptif kualitatif. Sumber data yang digunakan penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan pada penelitian ini adalah dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan terdapat perbedaan perhitungan harga pokok produksi yang dilakukan oleh perusahaan dengan perhitungan harga pokok produksi menggunakan metode full costing yang dilakukan oleh peneliti. Pada perhitungan menggunakan metode full costing hasilnya lebih tinggi&nbsp; yaitu sebesar Rp. 863.052.000 pada bulan Februari, Rp. 970.218.040 pada bulan Maret, dan Rp. 895.235.000 pada bulan April. Sedangkan hasil perhitungan yang dilakukan oleh perusahaan lebih rendah yaitu sebesar sebesar Rp.&nbsp; 854.958.500 pada bulan Februari, Rp. 962.099.040 pada bulan Maret, Rp. 887.152.000 pada bulan April.</p> Erri Erlina Errie Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 50 64 PERAN PERGURUAN TINGGI TERHADAP PERKEMBANGAN EKONOMI DIDAERAH SEKITARNYA https://journal.unucirebon.ac.id/index.php/jeas/article/view/533 <p>Higher education institutions are expected to play a significant role in improving the economy of the surrounding areas. The purpose of this study is to analyze the role of higher education institutions in improving the economy of the surrounding areas. This study used a qualitative research method with a case study approach. Data were collected through interviews with stakeholders and document analysis. The results of this study showed that higher education institutions have a significant impact on the economy of the surrounding areas, including creating job opportunities, providing education and training for human resources, conducting research and innovation, and establishing business incubators. However, there are also some challenges that need to be addressed, such as the lack of collaboration between higher education institutions and the local government, the limited funding for research and innovation, and the difficulty in commercializing research results.</p> <p><strong>Keywords:</strong> higher education institutions, economy, surrounding areas .</p> Tono Wartono tono Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 19 26 EVALUASI PELAKSANAAN PROGRAM LAYANAN GURU BIMBINGAN KONSELING DI MA NU 01 LOSARI https://journal.unucirebon.ac.id/index.php/jeas/article/view/548 <p>Layanan bimbingan konseling sangat membantu peserta didik menghadapi tantangan dan mengoptimalkan potensi diri baik secara akademik, sosial emosional, karir, maupun kehidupan pribadi. Penelitian ini bertujuan untuk mendeskripsikan program layanan, kesiapan, pelaksanaan dan hasil layanan bimbingan dan konseling oleh guru BK bagi peserta didik di MA NU 01 Losari. Penelitian ini merupakan penelitian evaluasi menggunakan model CIPP (<em>Contex, Input, Process, Product</em>). Pada tahap <em>context</em> akan dikaji program kerja yang telah disusun oleh guru BK. Tahap <em>input</em> dilihat dari kesiapan guru BK dalam memberikan layanan. Tahap <em>Process </em>dilihat dari proses pelaksanaan layanan, dan Tahap <em>Product</em> dilihat dari hasil layanan yang diberikan Guru BK. Teknik pengumpulan data dilakukan melalui studi dokumentasi, dan wawancara. Reponden penelitian ini adalah Guru BK, Kepala Sekolah, Waka Kurikulum, Waka Kesiswaan, Wali Kelas, dan 5 Peserta didik kelas XI di&nbsp; MA NU 01 Losari. Teknik analisis data dilakukan melalui tahapan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Uji validitas dilakukan melalui tringulasi teknik, dan tringulasi sumber. Hasil penelitian menunjukan bahwa program Guru BK MA NU 01 Losari sesuai dengan kebutuhan peserta didik karena sebelum penyusunan guru BK melakukan <em>need asesment</em> terlebih dahulu. Kesiapan Guru BK MA NU 01 Losari terlihat dari adanya penyusunan RPL yang sesuai dengan POP BK SMA/MA tahun 2016. Poses pelaksanaan layanan telah melalui tahapan sesuai RPL yang disusun, terdapat beberapa hambatan dalam pelaksanaannya sehingga sebagian program tidak terlaksana, dan hasil dari pelaksanaan layanan menunjukan adanya perubahan pada perilaku peserta didik setelah dilakukan beberapa kali layanan.</p> Syekh Hamdani Endang Sri Budi Herawati Fitriyah Nurdianah Copyright (c) 2023 Jendela ASWAJA 2023-09-25 2023-09-25 4 02 65 73