Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:Penelitian ini bertujuan untuk memahami sinergitas antara orang tua dan guru Sekolah Minggu dalam pembinaan iman anak berdasarkan Ulangan 6:6-7. Fokus penelitian diarahkan pada pola komunikasi antara orang tua dan guru Sekolah…
ekolah Minggu serta keterlibatan orang tua dalam mendukung pertumbuhan iman anak. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi untuk memperoleh pemahaman yang mendalam mengenai pembinaan iman anak dalam keluarga dan gereja. Hasil penelitian menunjukkan bahwa komunikasi yang terbuka, rutin, dan berkesinambungan antara orang tua dan guru Sekolah Minggu mampu menciptakan kerja sama yang harmonis dalam pembinaan iman anak. Selain itu, keterlibatan orang tua melalui pendampingan rohani, pengulangan pengajaran firman Tuhan di rumah, dan pemberian teladan hidup Kristen memberikan pengaruh positif terhadap pertumbuhan iman anak. Sinergitas antara keluarga dan gereja membantu anak memperoleh pembinaan iman yang lebih konsisten, terpadu, dan sesuai dengan nilai-nilai Kristiani berdasarkan prinsip Ulangan 6:6-7.
This study aims to understand the synergy between parents and Sunday School teachers in children’s faith development based on Deuteronomy 6:6–7. The focus of the study is directed toward the communication patterns between parents and Sunday School teachers, as well as parental involvement in supporting children’s spiritual growth. This study employs a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation to obtain an in-depth understanding of children’s faith development within the family and church contexts. The results of the study indicate that open, regular, and continuous communication between parents and Sunday School teachers is able to create harmonious cooperation in children’s faith development. In addition, parental involvement through spiritual guidance, reinforcement of God’s Word at home, and the provision of Christian role models has a positive influence on children’s spiritual growth. The synergy between family and church helps children receive faith development that is more consistent, integrated, and aligned with Christian values based on the principles of Deuteronomy 6:6–7.
Abstract:Pendahuluan : Chronic Kidney Disease atau Gagal Ginjal Kronik merupakan suatu kondisi penurunan fungsi pada ginjal yang cukup berat dan terjadi secara perlahan dalam kurun waktu yang lama, dimana tubuh tidak mampu atau gagal…
agal memelihara metabolisme cairan dan elektrolit yang menyebabkan gangguan reabsorbsi. Di Provinsi Banten menurut Riset Kesehatan Dasar Provinsi Banten menunjukkan prevalensi penderita gagal ginjal kronik sebesar 0,2%. Dengan prevalensi di kota serang sebesar 0,1% (Riskesdas, 2018). Tujuan : Pembuatan makalah ini yaitu untuk mengetahui bagaimana asuhan keperawatan pada pasien dengan CKD (Chronic Kidney Disease) diagnosa yang muncul pada kasus ini antara lain pola napas tidak efektif, hipervolemia, gangguan perpusi serebral, dimana intervensi yg dilakukan antara lain: manajemen pola napas, manajemen hipervolemia, dan perawatan sirkulasi. Metode : Cara pengambilan data pada pasien yaitu dengan melakukan pengkajian primer dan sekunder pada pasien. Hasil : dari implementasi yang dilakukan antara lain, frekuensi napas membaik, edema menurun, tekanan darah menurun, tingkat kesadaran meningkat. Kesimpulan : dari hasil didapatkan 3 diagnosa keperawatan 3 luaran keperawatan dan 3 implementasi keperawatan.
Abstract:This study aims to determine and understand the performance of plantation field extension workers who work in the context of managing the National movement program of cocoa in Sigi Regency. This research uses the performance…
ance theory proposed by Robbins, consisting of 3 main aspects of assessment, namely: motivation, ability, and opportunity. The research method used, qualitative with a descriptive approach, involved a number of informants interviewed during the study, in addition to displaying as supporting data secondary, the results of the study of literature and the study of documents. This study concluded that the performance of agricultural extension workers working in the National movement program for cocoa in Sigi Regency has not been maximized, not only due to aspects of: motivation, ability, and opportunity, but also caused by various other factors.
Abstract:Based on an observation result in Cigalontang Village Cigalontang Sub district Tasikmalaya District it was found that some issues such as Village Owned Enterprises of Cigalontang Village was not right in choosing type of…
business and did not achieve the objectives of establishing Village Owned Enterprises of Cigalontang Village. Furthermore, the writers formulated a problem “How is the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District?” The objectitive of this research was to determine and to describe the the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District. Theory applied in this research was effectiveness theory analyzed based on effectiveness measures, they are program understanding, right on target, timeliness, goal achievement and real change (Sutrisno, 2010:125-126). This research applied descriptive research method with qualitative approach. Techniques of data collection used were interview, observation and documentation study. Based on research results and discussion, the writers may conclude that the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District has not been effective yet. From five of effectiveness scope dimensions, three dimensions have not been applied well, they are right on target, goal achievement and real change while two effectiveness measures applied well were effectiveness measures in program understanding and timeliness ones.
Abstract:General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine…
ine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:Law Number 6 of 2006 The village is obliged to improve the quality of life of the village community in order to optimize the quality of human resources from an early age, the gampong government has village-scale local authority…
thority on the aspect of public health in order to manage government affairs in an effort to ensure the quality of public health from an early age especially for pregnant women in the gampong, efforts need to be made prevention and management of Chronic Energy Deficiency (SEZ). Based on the health profile of Nagan Raya, it shows that the prevalence of pregnant women experiencing CED in 2020 is 5.2%, in 2021 it is 4.6% and from the 2022 Cot Kuta Health Center Report there are 15 pregnant women experiencing CED. From observations, it was found that some Tuha Peut members did not understand the importance of preventing and dealing with SEZs according to Qanuns or village regulations due to the lack of attention from the keuchik and the head of Tuha Peut so that there was no socialization regarding SEZs to pregnant women. The purpose of this study was to analyze the performance of the tuha peut institution according to the Qanun on the prevention and control of KEK in pregnant women through indicators of quality, quantity, time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. The results of the study can be concluded thatTuha Peut Instituteis one of the village apparatuses that plays an important role in improving the health of pregnant women. Based on the analysis of indicators known that performanceTuha Peut InstituteThe village of cot kuta is still considered very low. Proposed improvement strategies that can be implemented byTuha Peut Institutecot kuta village in improving the health quality of pregnant women in the village, namely routinely holding management meetingsTuha Peut Institute, expanding cooperation with the company, making strict regulations and sanctions from the local government, and making training forTuha Peut Institute.
Abstract:Bali is the province hardest strike by the Covid-19 pandemic. The drying up of tourist arrivals strike accommodation and transportation businesses. Until now, the government has not heard any special actions to restore that’s…
hat’s Indonesian tourism icon. Therefore, in a decentralized system, understanding the economic characteristics of a region is important to increase economic productivity to make it more optimal. In this regard, this analysis aims to provide an overview of the economic characteristics in the province of Bali before the pandemic and during the pandemic and identify potential sectors that need to be developed. This study uses the Location Quotient, Shift-Share, Klassen Typology, and Overlay analysis methods from 2010 to 2021. From the results of the research, Bali Province before the pandemic had five leading sectors, but during the pandemic, Bali Province did not move only one base sector can become a mainstay, further innovation strategies are needed to stimulate Bali's economy to rise to the way it was before the pandemic. It takes the right policies from the Central and Regional Governments to make innovations and strategies so that the Bali economy returns to what it was before the pandemic.
Abstract:Sub-district is the division of administrative territory in Indonesia under districts or cities. The position of a sub-district is a district/city regional apparatus as a regional technical implementer which has a certain…
n work area and is led by a sub-district head. The East Banjarmasin Sub-district Office is one of the sub-districts in the city of Banjarmasin, South Kalimantan province. This study aims to determine the implementation of the Standard Operating Procedure (SOP) and the Quality of Public Services at the East Banjarmasin District Office, Banjarmasin City. This study used the descriptive qualitative method. Data was collected by means of observation, interviews, and documentation. The results of this study indicate that the service standards at the East Banjarmasin Sub-District Office have been carried out in accordance with applicable procedures, but many people do not understand the service standards in the office, because the service standards are not installed at the East Banjarmasin Sub-District Office. The quality of public services at the East Banjarmasin Sub-district Office, Banjarmasin City can be said to be good, but there are indicators that have not been running according to community expectations, namely the unfriendliness of service employees in serving service users. So that makes people uncomfortable in taking care of all their needs.