Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:The financial uncertainty in the results of the investment evaluation creates conditions of risk in the decision making of any strategy in the management of the industrial units. The recent crises (economic and pandemic)…
have only reinforced the need to explicitly introduce the factor of uncertainty in any new investment decision. The aim of the present paper is to develop a methodological approach contributing to the appraisal of an investment project under risk and uncertainty. Methods from statistical - econometrics, probabilistic analysis, numerical simulation methods and financial analysis are used and combined. The stochastic approach is used through the Monte Carlo simulation to appraisal the uncertainty. Finally, the implementation of probabilistic theory combined with the use of decision trees allows to estimate in a more relevant way the factor of uncertainty considering all perspectives.
Abstract:The village is the government that communicates directly with the community and is the center of government development. As such, the village government is an important part of the administration, and the village can have…
e the power to regulate and manage the interests of the community. To achieve community participation, the government has established a forum to implement development plans, namely Muslembang. If community participation is an element of the village development process, community participation has a significant impact on decision-making. The purpose of this study is to obtain an explanatory overview of community participation in the village RKP planning process in Paopao Village, Tanete Lilau District, and to clarify what are the factors that support and hinder community participation in the village RKP planning process. to clarify. Baloo's regent. The type of research used by researchers is qualitative. The location of this survey is in Paopao Village, Tanete Lilau District, Bal Regency.
The data collection process used by researchers includes data collection, data reduction, data presentation, and drawing conclusions. The results showed that: In 2019 and 2020, community participation in the village RKP planning process in Paopao Village, Tanete Lilau District, Baru Regency, only village officials participated in the RKP design team, community empowerment executives and community members. elements were not involved. And when it comes to female participation, only one woman reaches up to 30%. Therefore, we cannot speak of participatory advice on development planning. The driving force behind community participation in her RCP planning process for her village in Paopao Village, Tanete Lilau District, Balu District, is the community's awareness of progress in village development as a form of community awareness itself. Encouragement. Prioritize. The barrier to community participation is the individual community itself. Lack of curiosity, economic factors, and the level of education in the community are also among the barriers to participating in the development surprises of Baru Regency, Tanete Lilau District and Paopao Village.
Abstract:This study aims to find out how the effect of psychological empowerment on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi. This study uses a qualitative descriptive…
e approach through data collection by interviews and documentation and analyzed by reducing data, presenting data, and drawing conclusions and verification. The results of this study illustrate that psychological empowerment has an influence on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi, but it is not significant because there is one indicator of psychological empowerment that is not fulfilled, namely self-determination. On this indicator employees are limited in determining their own way of working because they are bound by contracts and rules that apply in the workplace. The indicators of unfulfilled workforce agility are proactive indicators. While other indicators are met. Based on the results of the research above, it is known that psychological empowerment has an insignificant effect on workforce agility.
Abstract:Subjek dalam penelitian ini adalah seorang anak autis kelas III SD di SKh Elok Asri yang menunjukkan perilaku maladaptif berupa perilaku mengupil menggunakan jari dan perilaku menjilat jari setelah mengupil. Perilaku tersebut…
tersebut menyebabakan subjek mimisan,
kurang fokus dalam pembelajaran dan pengerjaan tugas. Melihat permasalahan tersebut,
peneliti akan mencoba melakukan modifikasi perilaku berupa penerapan metode
Differential Reinforcement Of Alternative Behavior (DRA) pada subjek. Penelitian ini
bertujuan untuk mengetahui apakah metode DRA dapat mengurangi perilaku maladaptif
yang ditunjukkan subjek. Penelitian ini menggunakan metode eksperimen Single Subject
Research (SSR) dengan desain A-B-A. Pengumpulan data dalam penelitian ini
menggunakan teknik observasi dan dianalisis menggunakan ststistik deskripstif yang
disajikan dalam bentuk tabel dan garfik. Frekuensi perilaku mengupil di sekolah pada
baseline (A2) 37 lebih kecil dari hasil baseline (A1) 47. Adapun frekuensi perilaku
menjilat jari setelah mengupil pada fase baseline 2 (A2) adalah 32 yang hasilnya dibawah
fase baseline 1 (A1) 41. Selanjutnya perilaku mengupil di rumah pada baseline (A2) 26
lebih kecil dari hasil baseline (A1) 31. Adapun frekuensi perilaku menjilat jari setelah
mengupil pada fase baseline 2 (A2) adalah 18 yang hasilnya dibawah fase baseline 1
(A1) 25. Hasil penelitian yang dilakukan di sekolah dan di rumah menunjukan bahwa
metode DRA dapat mengurangi perilaku maladaptif pada subjek.
Abstract:The legal outreach activity themed "Synchronization of the Mayor Regulation on Administrative Sanctions for Violations of Public Order and Peace in Yogyakarta City" aimed to enhance legal understanding and implementation…
capacity of the municipal police (Satpol PP). The discussions and interactive sessions highlighted the urgent need to harmonize and update the substance of the current regulation to align with good governance principles and ensure clear and proportional enforcement. Key challenges identified included weak regulatory structure, lack of technical guidelines, and limited objection mechanisms for affected citizens. The activity also produced normative recommendations in the form of a draft regulatory formulation, covering violation classification, types of administrative sanctions, sanction procedures, and appeal mechanisms. This outreach underlines the importance of a collaborative approach between academics and practitioners in formulating effective and just local legal policies.
Abstract:This study aims to describe the implementation of the Internal Quality Assurance System (SPMI) in producing work-ready graduates at SMK Negeri 10 Luwu and identify the obstacles encountered in its implementation. This study…
udy used a descriptive qualitative approach, with data collection techniques through observation, interviews, and documentation studies. The research subjects included the principal, teachers, and students.
The results indicate that the implementation of SPMI at SMK Negeri 10 Luwu has been systematically implemented through the PPEPP cycle (Mapping, Implementation, Evaluation, Control, and Standard Setting). Quality mapping is conducted periodically to identify achievements and needs for quality improvement. Program implementation is carried out through improving the quality of learning and collaborating with industry. Evaluations are conducted routinely to assess standard achievement, followed by control measures for improvement, and the establishment of new standards as a form of continuous quality improvement. This implementation contributes to graduates' work-readiness, characterized by competency in expertise, technical skills, practical abilities, and soft skills. However, obstacles encountered include limited infrastructure and uneven absorption of graduates into the workforce.
Abstract:This research explores the themes of poverty and social discrimination in John Steinbeck's work entitled 'The Grapes of Wrath' through the perspective of Marxist theory. By using qualitative methods, including and in-depth…
th understanding, this research investigates the content of the extent to which the characters' analytical experiences are in line with Karl Marx's views on class struggle. Findings show emotional representations of poverty, depicted through the return of a person recently released from prison to meet basic needs, and social discrimination, such as the rejection of homeless groups as local residents. This research deepens the understanding of economic structures and dominance interactions, providing insight into the complex relationship between societal forces and individual experiences in this novel. The aim of this research is to understand the various forms of poverty and social discrimination by utilizing the Marxist theory proposed by Karl Marx.
Abstract:Islamic Religious Education (PAI) faces complex challenges in maintaining relevance and quality amidst social change, technology, and demands for public accountability. Two main concepts in educational quality management—continuous…
—continuous improvement and quality assurance—are often discussed separately, despite their fundamentally synergistic relationship. This study aims to conceptually examine the integration of continuous improvement and quality assurance in the context of PAI, addressing how both frameworks can be operationalized simultaneously to improve the quality of PAI delivery. Using a systematic literature review method through Google Scholar and Publish or Perish (PoP) for the 2019–2026 period, 25 relevant articles were analyzed from 80 initial findings. The results show that quality assurance functions as a holding system that establishes standards, while continuous improvement acts as a driving force encouraging innovation and adaptation. However, in PAI practice, tension exists between standard compliance (QA) and the need for dynamic change (CI). This article offers an integrative framework called the Adaptive Quality Cycle (AQC), combining the Plan-Do-Check-Act cycle with Islamic principles such as muhasabah (self-evaluation), tahsin (continuous improvement), and itqan (professionalism). This integration is key for PAI institutions to not only meet minimum standards but also continuously develop dynamically without losing their Islamic identity.
Abstract:This study discusses the implementation of principal management in improving students' religious character and the factors that influence the success of the implementation of principal management in improving students' religious…
eligious character. This type of research is qualitative research with data analysis using MAXQDA. Data collection techniques used are observation, interviews, and documentation. Data analysis is carried out by collecting/organizing raw data (data collection), condensing data (data condensation), presenting data (data display), drawing conclusions/verification. The results of this study indicate that (1) the implementation of the principal's management in improving the religious character of students at SMA Negeri 5 Palopo is carried out through four integrated management functions, namely: (a) Planning which is realized in the preparation of routine religious programs such as Al-Qur'an literacy (15-minute tadarus), congregational prayer, and commemoration of Islamic holidays, (b) Organization is carried out by clearly dividing tasks to religious teachers as coordinators, assisted by homeroom teachers and involving the active role of OSIS and Rohis as technical implementers, (c) Implementation is carried out by integrating the program into school activities and providing direct motivation and role models to enforce religious discipline, and (d) Supervision is carried out through checking attendance at congregational prayers and providing direct reprimands to students who are less religious. (2) Factors that influence the success of this implementation include internal factors, such as the principal's leadership commitment, teacher discipline, and the availability of facilities and infrastructure, as well as external factors that include support from parents and the community. Overall, the success of the principal's management is greatly influenced by strong collaboration between all school residents and the surrounding environment.