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:Latar Belakang : Nyeri merupakan bentuk ketidaknyamanan yang dapat dialami oleh setiap orang. Rasa nyeri dapat menjadi peringatan terhadap adanya ancaman yang bersifat aktual maupun potensial, namun nyeri bersifat subyektif…
tif dan sangat individual. Hipertensi atau tekanan darah tinggi adalah suatu peningkatan tekanan darah di dalam arteri. Tujuan: Memberikan terapi untuk menurunkan tingkat nyeri dan tekanan darah pada keluarga dengan tahap pelepasan dewasa pada Ibu A. Metode: Studi kasus dilakukan dengan terapi relaksasi otot progresif selama 3 hari dan terapi pemberian jus semangka selama 5 hari berturut-turut dengan rancangan one group pretest-postest. Hasil: setelah dilakukan teknik relaksasi otot progresif selama 3 hari berurut-turut pengukuran skala nyeri menggunakan Numeric Rating Scale (NRS) didapakan hasil keluhan nyeri menurun dengan skala 7 (skala sedang) menjadi 0 (tidak nyeri). Setelah dilakukan terapi pemberian jus semangka selama 5 hari berturut-turut didapatkan hasil dari 158/100 mmHg menjadi 125/78 mmHg. Kesimpulan: Dapat disimpulkan bahwa terapi relaksasi otot progresif dan terapi pemerian jus semangka dapat menurunkan nyeri dan tekanan darah.
Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:The technology and innovation are the keys used to unlocked impossible imaginations to become possible towards achieving unexpected individual and organizational desired objectives. This study focused on the roles of unprecedented…
recedented phenomenon called central bank digital currency (CBDC) over physical currency. Initially, the total of 146 articles from various research databases ranging from the year 2018 to 2021 were downloaded. However, 35 articles were reviewed from the total articles downloaded and selected as the study sample size by meeting the title, abstract and contents criteria. Furthermore, the results of this study employed systematic literature review (SLR) to explain in details why CBDC should be chosen and how it supersede the traditional physical currency based on individual and organizational perspectives. The study assesses the roles of CBDC based on three parameters such as features, perceived benefits and challenges of both CBDC and Physical Currency. It also revealed that CBDC can replaces the use of physical currency depends only on how people, businesses perceive the features, benefits (better allocation, accessibility, interest bearing, convertibility and cost reduction) and possible challenges (reverse of the benefits) associated with CBDC compare to it counterpart.
Abstract:The study aimed to determine the impact of social media language (also known as net language) on the formal writing skills of Mount Mary College of Education students. This study involved a total of 150 students, 60 of whom…
hom were males and 90 of whom were females, who were studying English language and French at the time of the study. The study employed a phenological research design, and a purposive sample technique was used to choose the thirty (30) participants that took part in it. The responses were mark quiz papers and group tasks, and the results were analysed. The study concluded that when people write individually, social media does have an impact on their formal writing. Students who work in groups, on the other hand, are not affected by this. Another finding of the survey was that respondents employ a wide range of social media lingo, including clipping, abbreviation, alphanumeric homophony, vowel deletion, graphone, and other slang terms, among other things. According to the results of the survey, most people type in social media or internet language when they communicate on social media to make it easier for them to communicate.
Abstract:Information is the result of data processing in a form that is more useful and more meaningful for the recipient that describes real events (facts) that are used for decision making. The music information system website…
aims to provide various communication and information services about music. The information system used by the music community so far is considered slow and complicated. Both musicians and producers have difficulty communicating directly and the number of individuals who can communicate directly is relatively small. Therefore, the current system cannot meet the demands of the information needs, it needs to be developed so that it can display information and communication facilities about music directly and quickly. In designing the music information system website using Php & MySql Script. Where in the design of this information system itself uses a Database where the use of the Database itself is as a media that manages all data and a place to store the data itself later. The information system itself is designed so that musicians and producers can create their own profiles. This information system also provides communication services about music. The final result achieved from this music information system is as a communication service for the music community, Sharing Content, publication, and promotion from musicians to the public and producers.
Abstract:This research discusses the relationship between Human Rights (HAM) and the implementation of public policies related to narcotics. In a global context, narcotics policies are often a source of controversy due to their impact…
mpact on individual rights. This research evaluates how narcotics policies can affect basic rights such as the rights to life, liberty, health and justice. In some cases, harsh legal crackdowns on narcotics have led to human rights violations, such as arbitrary arrest and detention, as well as the use of force by security forces. On the other hand, some countries have tried alternative approaches, including decriminalization or legalization of narcotics, with the aim of reducing the negative impact on individuals. This research uses a normative approach. The conclusion from this research is that it is important to maintain a balance between efforts to prevent and handle narcotics with protecting individual human rights. Effective implementation of narcotics policies must take into account the basic rights of individuals and seek to reduce negative social impacts. This research underlines the need for a holistic and sustainable approach in dealing with narcotics issues without compromising human rights
Abstract:Diabetes mellitus merupakan penyakit kronis yang ditandai dengan peningkatan kadar gula darah akibat gangguan produksi atau kerja insulin. Penatalaksanaan diabetes tidak hanya bergantung pada terapi farmakologi, tetapi juga…
uga dipengaruhi oleh pengaturan pola makan dan aktivitas fisik. Penelitian ini bertujuan untuk menganalisis perencanaan serta implementasi program diet dan aktivitas fisik pada penderita diabetes mellitus melalui pendekatan studi kasus. Metode penelitian menggunakan pendekatan deskriptif dengan desain studi kasus pada satu pasien diabetes mellitus tipe 2. Intervensi yang diberikan berupa pengaturan diet berbasis prinsip 3J (jumlah, jenis, dan jadwal makan) serta aktivitas fisik rutin. Hasil penelitian menunjukkan adanya penurunan kadar gula darah dari 245 mg/dL menjadi 165 mg/dL dalam waktu 4 minggu. Penurunan ini menunjukkan bahwa intervensi yang diberikan efektif dalam membantu pengendalian kadar gula darah serta meningkatkan kepatuhan pasien terhadap pola hidup sehat.
Hypertension is one of the most common noninfectious diseases that affects the elderly. Hypertension is also a leading cause of serious complications such as stroke, heart failure, and kidney disease. Non-pharmacological approaches such as the Mindfulness-Based Stress Reduction (MBSR) method have been proven effective in lowering blood pressure by reducing stress and increasing self-awareness. This study aims to determine the effect of relaxation therapy with the MBSR method on reducing blood pressure among elderly patients with hypertension. This research employed a quantitative approach with a quasi-experimental design. The design used was a pre-test post-test design. The sample consisted of 30 elderly selected using purposive sampling based on inclusion and exclusion criteria. The study was conducted from April 14th to June 3rd, 2025. The intervention given was an MBSR treatment program for two months, eight sessions, including mindfulness meditation, breathing exercises, and relaxation techniques. Blood pressure measurements were taken before and after the intervention. The data were analyzed using the paired t-test. The results showed a significant decrease in systolic blood pressure of P< 0.000 and diastolic blood pressure with P < 0.011 after intervention. The average reduction in systolic blood pressure was 5.13 mmHg, and in diastolic blood pressure was 4.63 mmHg. These findings indicate that the MBSR therapy is effective in helping elderly individuals manage hypertension through stress reduction and enhanced self-awareness