Abstract:Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service…
vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Abstract:This research aims to uncover the problems of Integrated Services (PATENT) in the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using…
g a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Offices need to innovate a DIGITAL queuing system. Integrated Service (PATENT) problems at the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Office Agencies need to innovate a DIGITAL queuing system. Innovation is a shift from traditional management principles, processes and practices or a shift from old organizational forms to modern management. Government services to the community, known as public services, are a very strategic issue because of the interaction between the government and the community. This research uses a qualitative descriptive approach to determine public service innovation. The data used are primary data and secondary data. Data collection techniques were carried out using observation, interviews and documentation. The research results show that public service innovation with a digital queuing system is a conceptual innovation which gives rise to new paradigms, ideas, thinking and breakthroughs. Meanwhile, delivery innovation includes new ways or ways of solving problems, providing services or interacting with clients for the purpose of providing special services to customers.
Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:Based on research results witness or victim protection is regulated in Law no. 13 of 2006 and to find out how the legal protection of the rights of the defendant in criminal cases in Gorontalo the violation of the defendant…
ant was carried out by the investigator both from the beginning of the process until the end of the process. The human rights law must be fulfilled and there are several violations committed by the investigator both intentionally or unintentionally. The defendant's human rights are listed in Law No. 8 of 1981 concerning criminal procedural law in article 98 paragraph 1 explains"If an act which forms the basis of an indictment in an examination of a criminal case by a district court results in a loss for another person, the presiding judge may at the request of that person determine to incorporate the case for the compensation claim to the criminal case".Paragraph (2) explains;"The request referred to in paragraph (1) may only be submitted at the latest before the public prosecutor recommends a criminal charge. In the event that the public prosecutor is not present, the request is submitted no later than before the judge passes the sentence ".The defendant's human rights law is a right that must be carried out by the investigator from the beginning of the process until the end of the investigation process.
Abstract:The principal purpose of this study was to find out; (1) Is there students interested in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation…
orrelation between students‘ interested in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is accepted.
Abstract:Salah satu aspek yang paling penting dalam pembangunan sosial dan hukum yakni terkait perlindungan terhadap anak. Anak sebagai anugerah Tuhan Yang Maha Esa yang kehadirannya menjadi sebuah kebahagiaan dan harapan bagi orang…
orang tuanya. Dalam melakukan literature riview,
penulis menggunakan metode kepustakaan (library research), dengan cara melakukan
pengumpulan data dari sumber sumber literasi seperti buku, jurnal selain itu dapat pula berupa
bahan dokumentasi, jurnal, surat kabar maupun majalah. Ada 3 topik pembahasan, antara lain
pengertian anak, kedudukan anak dan hak hak anak dalam peraturan perundang-undangan.
Kelebihan dalam buku ini yakni substansi buku sudah mengakomodir berkaitan dengan haka nak
dalam peraturan perundang-undangan, Dimana didalamya termat aturan aturan yang dijabarkan
secara rinci dengan penjabaran yang lugas dan jelas, sedangkan untuk kekurangannya, untuk
desain cover sedikit terkesan monoton, perlu penggunaan cover yang lebih menarik.
Kata Kunci : Pengertian Anak, Kedudukan Anak dan Hak Hak Anak
Abstract:Injected contraception is the most contraception method chosen by Indonesian women. There are 2 types of injected contraception, 3 monthly injecion which consists of progesterone only and 1 monthly injection consists of…
f a combination of oesterogen-progesterone. One of its side effect is increase weight, which is usually distressing for women due to the increase risk of suffering from many diseases such as heart attack, type-2 diabetes mellitus, sleep apnea, certain cancer, osteoarthritis, and asthma. The study aim was to identify the difference weight gain occurence between 3 monthly and 1 monthly injected contraception users in Muara Village- Suranenggala District. This research method uses comparative analytic studies using cross sectional resulting research which measured in interval scale. The sample is all 3 months KB injecting participants as much as 30 respondents and 1 month KB injections as much as 30 respondents. The data is analysis using t-test. The result showed a ρ value of 0,005 which meant there was a difference in weight gain occurence between the users of 3 monthly and 1 monthly injected contraception. The 3 monthly injection had been proven increasing the incidence of weight gain compared to the 1 monthly one. It was suggested that midwives should give proper counselling regarding to side effect of increasing weight gain during the use of 3 monthly contraceptive injection to be aware of by the users. Further investigation on other influencing factors of weight gain among contraceptive injection users.
Abstract:The scarcity of petroleum resources or other fuel sources encourages efforts to find alternative energy, namely Bioethanol. Alternative raw materials that can be utilised in the manufacture of bioethanol from biomass are…
re pineapple crowns. Making Bioethanol from Pineapple Fruit Crown Cayane Variety by Using Saccharomyces cerevisiae Microbes is by varying the weight of yeast and the optimum fermentation time on the level of bioethanol produced. In this study using NaOH 1.5%w to degrade the lignin content in the crown of pineapple varieties cayane and H2SO4 2%v to convert cellulose into glucose. The research used variations in yeast weight of 7.5%; 10%; 12.5%w and variations in fermentation time of 2; 3; 4; 5 days in the fermentation process. While the purification process uses simple distillation with operating conditions 78oC-80oC for 2.5 -4 hours. Bioethanol obtained was tested for refractive index and gask romatography (GC). The test results obtained the optimum weight of yeast is 12.5 grams at 3 days fermentation time with bioethanol content of 6.154%.
Abstract:Responding to the emergency of sexual violence in Indonesia which occurs from year to year, the Government of the Republic of Indonesia in 2022 passed Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence. This…
is law complements a series of regulations that already regulate crimes of sexual violence. The specialty of this law is that it provides more comprehensive regulation of sexual violence crimes, which are currently increasingly diverse. One of the interesting things regulated in the law is related to rehabilitation efforts for perpetrators of criminal acts of sexual violence. This article will discuss rehabilitation efforts for perpetrators of sexual violence which aim to recover perpetrators from their deviant acts, namely sexual violence. This research uses normative research methods with a conceptual approach and a statutory approach. The results of this research indicate that providing rehabilitation measures according to the Criminal Code is a type of action that can be imposed simultaneously with criminal sanctions or separately by referring to the judge's considerations. Meanwhile, the provision and mechanism of rehabilitation measures for perpetrators of sexual violence as regulated in Law Number 12 of 2022 concerning the Crime of Sexual Violence still requires further regulations issued by the Ministry of Social Affairs and the Ministry of Health to be implemented optimally
Abstract:This research aims to apply the Problem Based Learning (PBL) learning model through series of image media to improve English writing skills at SMA Negeri 4 Pekanbaru. This type of research uses Classroom Action Research…
(PTK). The research subjects were class X students at SMA Negeri 4 Pekanbaru. In implementing the action, it is carried out in 2 cycles, namely cycle I and cycle II. The activities carried out in each cycle consist of planning, implementation, observation and reflection. The results of the research show an increase in English writing skills through serial image media. significant increase in students' understanding of concepts, writing skills, and learning motivation. The integration of serial image media as a supporter of PBL provides a visual dimension that helps students understand the content, stimulates creativity, and increases active involvement in the learning interaction process.