Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:Penelitian ini bertujuan menganalisis strategi content marketing Unihouse dalam membangun dan memperkuat brand image di tengah persaingan hunian mahasiswa di Salatiga. Permasalahan utama penelitian ini adalah rendahnya citra…
itra merek Unihouse dibandingkan kompetitor, yang tercermin dari ulasan pelanggan dan penurunan persepsi publik di media digital. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur, observasi aktivitas media sosial, dan dokumentasi. Analisis data dilakukan menggunakan model interaktif melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Unihouse menerapkan strategi content marketing yang terstruktur melalui delapan tahapan utama, yaitu goal setting, audience mapping, content ideation and planning, content creation, content distribution, content amplification, content marketing evaluation, dan content marketing improvement. Strategi ini diimplementasikan melalui pemanfaatan media sosial (Instagram dan Facebook), integrasi paid, owned, dan earned media, serta evaluasi berbasis data (reach, engagement, conversion, dan sentimen audiens). Konten visual yang autentik, storytelling, penggunaan hashtag, call to action, serta optimalisasi electronic word of mouth (e-WOM) berkontribusi dalam membangun asosiasi merek yang modern, profesional, dan relevan dengan gaya hidup mahasiswa. Temuan penelitian menegaskan bahwa content marketing yang adaptif dan berkelanjutan, didukung pengalaman layanan yang konsisten, menjadi determinan utama dalam pembentukan brand image yang kredibel dan berdaya saing pada bisnis jasa hunian berbasis lokal.
Abstract:The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This…
is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.
Abstract:This study seeks to examine the impact of kinship-based recruiting practices (nepotism) on the reduction in educational staff performance at Bosowa University, with an emphasis on mass recruitment in 2025, which is expected…
ted to include features of nepotism. An explanatory survey design is combined with a quantitative approach in the study methodology. The 107 educational staff members of Bosowa University in 2026 make up the study population, and a complete sampling technique is used. Questionnaires, interviews, observations, and personnel data recording were used to gather data. Descriptive statistics, basic linear regression, and various tests were employed in data analysis. Kinship-based recruitment procedures fall into the top category, according to the study's results (score 4.17). An estimated 52% of the 42 educational employees hired between 2023 and 2025 did so through non-competitive means that included nepotism. The performance of education staff hired prior to 2023 (score 3.70) and those hired between 2023 and 2025 (score 2.31) differs significantly, by 37.6%. 48.3% of the reduction in performance is positively and significantly impacted by family-based recruitment techniques. For education staff hired through non-merit methods, this report suggests implementing a meritocracy system, thorough HR audits, and competency improvement initiatives.
Abstract:This study examines the effectiveness of an ADDIE-based negotiation training program implemented for university students from multiple institutions. Using a quantitative one-group pre-test–post-test design, the study evaluates…
valuates whether the structured application of the ADDIE instructional design model leads to measurable improvements in negotiation skills. Data were collected through pre-training and post-training surveys and analyzed using a paired-samples t-test. The results indicate a statistically significant increase in participants’ post-test scores compared to pre-test scores, confirming the effectiveness of the training intervention. The findings further demonstrate that the systematic alignment of needs analysis, instructional design, material development, interactive implementation, and quantitative evaluation contributed to positive learning outcomes. This study contributes to the literature on instructional design and talent development by providing empirical evidence that ADDIE-based training can effectively enhance negotiation skills in higher education contexts.
Abstract:This study aims to introduce and implement a visionary leadership style in the Pharmacy Installation of RSUD Soppeng as an effort to improve staff performance and rebuild staff trust. Visionary leadership emphasizes long-term…
-term vision, innovation, and the leader’s ability to inspire and motivate staff to work toward shared goals. The target of this activity was the staff of the Pharmacy Installation at RSUD Latemmamala, who experienced a decline in overall trust due to leadership perceived as lacking firmness in directing the team. The methods employed included direct observation through workplace interactions, interviews with the head and staff of the Pharmacy Installation, and direct observation of real working conditions within the hospital environment. The proposed activities consisted of obtaining permission to conduct the program, organizing workshops or socialization sessions on the application of visionary leadership to support improvements in pharmaceutical service quality, documenting all stages of the activity, and preparing a comprehensive report containing observations, analysis, constraints, and recommendations for future activities. Overall, the results indicate that visionary leadership is highly effective in a dynamic work environment such as the Pharmacy Installation of RSUD Soppeng. The findings reveal a strong relationship between the implementation of visionary leadership and improvements in staff discipline, responsibility, and professionalism. Thus, the leader’s ability to clearly communicate a shared vision and inspire subordinates is a key factor in building a solid pharmacy team that is adaptive to change and oriented toward improving the quality of patient services at RSUD Soppeng.
Abstract:The purpose of this research is to determine the improvement in performance and learning outcomes of Physics with the Google Form Assisted Inquiry Learning Model for Class X SMA Asuhan Daya Medan. The type of research used…
ed is classroom action research which aims to determine whether there is an increase in performance and learning outcomes of the subjects, namely students. The population of this research is all students of Class X SMA Asuhan Daya Medan. The sample is class X-IPA, totaling 25 students, who are taught using the inquiry learning model based on the concept of freedom of learning. This type of research is carried out using two cycles to achieve good learning outcomes. The instrument in this question consists of 14 multiple-choice questions with options (a, b, c, d and e) which are tested for validity, reliability and level of test difficulty. Learning outcomes are obtained using the Gain value according to the results of the hypothesis test, learning outcomes increase from ???? ̅ pre-cycle = 36.36 to ???? ̅ cycle I = 68.91 N-Gain = 0.44 and is classified as neutral. learning improvement from ???? ̅ diaphragm = 36.36 ???? ̅ cycle II = 85.09 with N-Gain = 0.74 is classified as high. The increase in learning activity ???? ̅ cycle I meeting 1 = 40.94 to ???? ̅ cycle and I fulfill the first N-Gain = 0.19 less classified as meeting 2 = 52.00, then the learning activity increases ???? ̅ cycle I 1 = 40.94 to meeting II = 66.06 seconds N With - Gain = 0.42 is classified as moderate, and the increase in active learning ???? ̅ cycle I meeting 1 = 40.91 to ???? ̅ cycle II meeting 2 = 85.09 with the third N-Gain = 0.85 is classified as high. The results of this research show an increase in performance and higher learning outcomes in the learning process using the Google Form Assisted Inquiry Learning Model for Class X of SMA Asuhan Daya Medan in the 2023/2024 academic year.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth