Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:The Community Service Program (PKM) in Kampung Emas Seyegan was implemented to address local economic stagnation caused by limited product innovation, weak business management, and low digital marketing literacy among the…
e Krapyak tofu industry center. Through a participatory approach and an applied training model, this program focuses on improving production and marketing capacities by developing healthy culinary products made from low-calorie tofu. The training included the processing of two flagship products—Tofu Rolade and Tofu Dimsum—with the application of food safety standards, flavor diversification, and packaging innovation. In addition, participants received assistance in business management, cost of goods sold (COGS) calculations, branding, as well as digital marketing using social media and e-commerce platforms. The results show a significant increase in production skills, understanding of the value chain, and the ability to downstream local souvenir products. The program successfully fostered an innovative entrepreneurial orientation, strengthened local culinary identity, and has the potential to increase household income and the economic sustainability of the community.
Abstract:BUMDes Sepenuh Hati manages several businesses in Loa Duri Ilir Village, which encompass various village potentials in the fisheries sector, including fish farming, fish processing, fishing ponds, and alternative fish feed…
ed production. The utilization of these businesses requires the optimization of BUMDes in their management. The purpose of this research is to determine priorities for BUMDes Sepenuh Hati in managing the fishery potential of Loa Duri Ilir Village. The data collection technique used by the researcher involved questionnaires and interviews. The data analysis method uses the Analytic Hierarchy Process (AHP). This method allows for the analysis of the optimization of BUMDes Sepenuh Hati in managing fishery potential based on four aspects: the human resource aspect, the financial aspect, the marketing aspect, and the production aspect. The research results indicate that the main priority criteria for optimizing BUMDes are the human resource aspect, followed by the production aspect, the financial aspect, and lastly the marketing aspect. Based on the analyzed alternatives, BUMDes Sepenuh Hati received a facilitator recommendation from the fish farming group (Pokdakan) to assist in managing the fishery potential of Loa Duri Ilir Village.
Abstract:This study aims to determine the difference in the level of financial literacy between women workers in the formal and informal sectors in the community in Tote Village, West Bolangitang District, North Bolaang Mongondow…
Regency. Financial literacy is an individual's ability to manage finances which includes aspects of knowledge, attitudes, and skills in making financial decisions. This study uses a quantitative method with a comparative approach. The population in this study is all women who work in the formal and informal sectors in Tote Village, with sampling using purposive sampling techniques. The research instrument is in the form of a questionnaire that is compiled based on financial literacy indicators, then analyzed using a different test (Independent Sample T-Test). The results of the study show that there is a significant difference in the level of financial literacy between women workers in the formal sector and the informal sector. Women in the formal sector tend to have a higher level of financial literacy compared to women working in the informal sector. These findings indicate the importance of more inclusive financial education and training programs, especially for women in the informal sector, to improve financial management skills and support the welfare of families and communities in a sustainable manner.
Abstract:The last phase that assesses the efficiency of law enforcement in the Indonesian legal system is the execution of civil decisions. Despite having a solid legal foundation thanks to the Reglement Buitengewesten (RBg) and…
the Herzien Inlandsch Reglement (HIR), its execution frequently encounters a number of challenges. The purpose of this study is to examine how civil judgments are carried out, including the legal foundation, several forms of execution (such as real, payment of money, and vacating), stages of implementation (such as aanmaning, execution seizure, and forceful execution), and practical challenges. Normative juridical study using a conceptual and statutory approach is the methodology employed. The study's findings show that the primary causes of execution failure are non-legal barriers like social opposition and a lack of official backing, as well as legal barriers like verzet, derden verzet, and ambiguous verdicts. Effective, efficient, and equitable execution of civil judgments requires systemic change and interagency cooperation.
Abstract:PT Telkom Indonesia, as the largest telecommunications company in Indonesia, has implemented Jira within its Digital Business and Technology Division as a primary project management tool to support collaboration, task organization,…
ganization, and project monitoring. This study focuses on three key independent variables individual competence, organizational culture, and training and development which are considered essential elements in improving human resource quality. These factors directly influence team capability as a mediating variable, which in turn affects employee performance as the dependent variable. The research was conducted through a survey of 146 respondents from the Digital Business and Technology Division of PT Telkom Indonesia. The findings are expected to provide strategic insights for optimizing the use of project management tools to enhance employee performance, ensuring that their implementation aligns with team characteristics, organizational culture, and technical readiness.
Abstract:English language learning in Islamic colleges faces challenges related to motivation, engagement, and a classroom atmosphere that tends to be monotonous. In today's digital context, Game-Based Learning (GBL) offers an innovative…
novative approach that can change these dynamics through fun and interactive game elements. This study aims to explore the subjective experiences of students at the Susha Siak Islamic College (STAI) in using Gimkit as a game-based English learning medium. The approach used is interpretive phenomenology based on Heidegger's thinking, which focuses on the meaning of participants' life experiences. Data were obtained through in-depth interviews, participant observation, and reflective journals from seven students who actively used Gimkit in their English classes. Data analysis followed Colaizzi's (1978) steps to identify essential themes from the participants' experiences.
The results of the study show three main themes: (1) fun and challenging learning, (2) a more lively and competitive classroom atmosphere, and (3) increased cohesiveness and solidarity among students. The learning experience through Gimkit brings out strong intrinsic motivation, self-confidence, and positive emotional involvement. This study concludes that GBL through Gimkit not only improves the effectiveness of English language learning, but also strengthens the values of togetherness and collaboration in the context of Islamic higher education.
Abstract:This research is entitled “Taboo Words in the film The Karate Kid by Stanlay Tong A Sociolinguistic Analysis”. The objectives of this research are identifying, classifying, and analyzing the types of taboo words. This research…
s research uses a descriptive method. There are were three steps to finish this research, the first step is preparation, the data taboo words in the film The Karate Kid by Stanlay Tong were taken from internet and understanding the movie script, also read some books like journal. The second step the writer watches The Karate Kid movie, printed script of the movie, then the writer reads the script and find out the conversations that contain taboo words. The third step is the data were analyzed using theory of Wardhaugh uses seven types of taboo words (1986). The results of this research show that there are 103 taboo words found in The Karate Kid. According to theory of Wardhaugh, there are seven types of taboo words, those are taboo words related to mother in law, animal, sex, death, excretion, bodily function, and religion. The findings of this research support the theory of Wardhaugh
Abstract:The training program “Developing a Growth Mindset Among Elementary School Teachers: A Training Guide for Enhancing Deep Learning” was organized by the Department of Education of Mandailing Natal Regency to strengthen teachers’…
teachers’ pedagogical competence and foster a student-centered learning culture. This initiative was motivated by the 2022 PISA results, which revealed that more than 99% of Indonesian students could only solve problems at lower levels (Lower Order Thinking Skills), while less than 1% reached higher levels (Higher Order Thinking Skills). One of the underlying causes is the prevalence of a fixed mindset among teachers—the belief that intelligence is innate and difficult to change. This training aimed to cultivate a growth mindset based on Carol S. Dweck’s (2006) theory, which emphasizes that abilities can be developed through effort and learning strategies. The method employed was a reflective andragogical workshop involving material presentations, microteaching simulations, and collaborative reflections. The results indicated a significant improvement in teachers’ understanding of the growth mindset concept and its implementation in deep learning. Teachers began providing process praise, applying The Power of Yet strategy, and creating emotionally safe and collaborative classroom environments. Furthermore, the establishment of the Growth-Oriented Teacher Community of Mandailing Natal (KGB-Madina) emerged as a sustainable platform for sharing best teaching practices and fostering continuous professional growth.
Abstract:Mental disorders are a health problem that remains a major challenge in Indonesia. Auditory hallucinations are a sensory perception disorder that often occurs in patients with schizophrenia. Patients have difficulty distinguishing…
inguishing between real and unreal stimuli, which can lead to risky behaviors such as harming themselves or others. One non-pharmacological intervention that can be applied to address hallucinations is the rebuke technique, which is a firm and directed verbal action to reject perceived hallucinations. The purpose of this study is to describe nursing care for patients with sensory perception disorders: auditory hallucinations with the application of the rebuke technique as the main intervention. This study uses a descriptive case study approach on one patient in the Flamboyan Ward of Dr. RM. Soedjarwadi Klaten Mental Hospital. Data collection was carried out through interviews, observations, and documentation studies, then analyzed based on the stages of the nursing process. The results showed that after the rebuke technique intervention was consistently implemented for three days, there was a decrease in the frequency of hallucinations from 3-4 times to 1-2 times a day. The patient also showed an increase in the ability to recognize and reject hallucinations independently. Furthermore, the patient began to engage in social interactions and participate more actively in daily activities. The conclusion is that the reprimand technique has proven effective as a nursing intervention in addressing auditory hallucinations. This intervention is simple, easy to implement, and can improve the patient's coping skills in dealing with hallucinatory symptoms.