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:This study aims to analyze the Income Statement of the Room Department at Harper Perintis Makassar By Aston Hotel in the 2020-2022 time span. The hospitality industry plays an important role in the tourism industry and the…
he economy of a region. The existence of hotels not only provides a significant economic impact through income and employment for local communities, but also has a social impact by improving living standards and social conditions. The results of this study indicate that although Harper Perintis Makassar By Aston Hotel offers various additional facilities such as swimming pools, restaurants, massage services, and others, room types such as Superior Room and Deluxe Room continue to contribute significant departmental profits. However, there was a decrease in the Room Department's profit and loss at the end of 2017 due to room renovations and new facilities, as well as in 2019 due to the impact of the COVID-19 pandemic which resulted in a decrease in guest visits. This study uses quantitative research methods with a positivism approach. Primary data was obtained from the financial statements of the Rooms Department of Harper Perintis Makassar By Aston Hotel for 2020-2022. Data collection techniques involved field research with observation, direct interviews, and documentation.
Abstract:The primary objective of this research is to examine and assess the impact of work dicipline and organizational commitment on employee performance. In an endeavor to enhance individual and group employee performance, specific…
cific standards of responsibility have been instituted for each individual in the execution of their duties. Typically, employees exhibiting a high level of competence in their roles suggest that their success in the work environment has been optimized. Consequently, this study was conducted to elucidate the interrelations between work motivation, job satisfaction, organizational commitment, and employee performance within the context of the Regional Drinking Water Company of Makassar City (PDAM Makassar City).The research involved the collection of data from 107 employees of the Makassar City Regional Drinking Water Company to empirically test the proposed research model, utilizing WarpPLS 7.0 modeling software. The findings of the study reveal that there is a statistically significant influence of organizational commitment and work discipline, both individually and collectively, on job satisfaction and employee performance. Additionally, a discernible impact of job satisfaction on employee performance was identified, and an indirect influence of organizational commitment and work discipline variables on performance was observed through their impact on job satisfaction
Abstract:This study aims to evaluate the implementation of the Integrated Service Vehicle Program organized by the Department of Animal Husbandry and Fisheries of Blitar Regency using the CIPP (Context, Input, Process, Product) evaluation…
valuation model as a framework for developing improvement strategies. A descriptive qualitative approach was applied with data collected through in-depth interviews, observation, documentation, and questionnaires. The main informants consisted of program officers, while additional informants were farmers selected using the snowball sampling technique. Data were analyzed using the interactive model of Miles and Huberman with the assistance of NVivo software to facilitate thematic coding and data triangulation. The results of the study indicate that the Integrated Service Vehicle Program has generally achieved its objectives by providing animal health services, extension activities, and technical assistance to farmers in remote areas. However, several challenges remain, including limited resources, inconsistent scheduling, and insufficient public outreach. Based on the SWOT analysis, the recommended improvement strategies focus on enhancing coordination, strengthening staff capacity, utilizing information technology, and expanding service coverage. These findings are expected to contribute to improving the quality and effectiveness of the Integrated Service Vehicle Program under the Department of Animal Husbandry and Fisheries of Blitar Regency.
Abstract:This study explores the application of AI-based technology in assessing students' practical skills through an experimental approach at MI NU Manbaul Huda. The background of this research stems from the challenges of traditional…
itional assessment methods, which are often subjective, time-consuming, and inconsistent. The study aims to evaluate the effectiveness of an AI-based assessment system in improving the accuracy and efficiency of practical skill evaluation. The methodology involves a quasi-experimental design, comparing an experimental group using the AI system with a control group using traditional methods. Data were collected through observation, questionnaires, and interviews with teachers and students. The results show that the AI system achieved an accuracy rate of 89%, significantly higher than the traditional method's 75%. Additionally, 85% of teachers and 90% of students expressed positive perceptions of the AI system. The study concludes that AI-based technology has the potential to transform practical skill assessment by providing objective, real-time feedback. This research contributes to the field of educational technology by demonstrating the feasibility and benefits of AI in primary education, particularly in Islamic-based schools. Recommendations include teacher training and infrastructure improvements to support broader implementation.
Keywords: AI-based assessment, practical skills, primary education, Islamic schools, educational technology.
Abstract:In today's competitive era of globalization, management plays a strategic role in optimizing the performance of Islamic educational institutions to produce high-quality human resources. This study aims to examine the implementation…
lementation of management functions—particularly the planning function—and their contribution to achieving educational goals. The planning function, which includes needs identification, vision and mission setting, goal determination, and evaluation, has been shown to enhance institutional effectiveness through optimal resource utilization, clear direction, and adaptability to change. Additionally, this research highlights the importance of leadership, innovative learning strategies, and the integration of technology as key factors in the success of educational management. Despite facing various challenges such as limited resources and resistance to change, educational institutions can overcome these obstacles through appropriate managerial strategies, stakeholder engagement, and continuous improvement. The findings of this study are expected to contribute to the development of more effective and responsive management practices within the context of Islamic educational institutions in Indonesia.
Abstract:Heritage education-based community engagement serves as an approach that integrates historical understanding, cultural values, and social responsibility through direct experiential learning at heritage sites. This Service…
e Learning program was conducted at the Portuguese Ship “Flor De La Mar” in Melaka, Malaysia, with the aim of strengthening students' heritage literacy while supporting the museum in enriching its educational and interpretive materials. The activities included field observation, guided cultural learning, collaboration in developing basic informational content, and structured student reflections. The program enhanced students' understanding of Melaka's maritime history, multicultural exchanges, and the importance of cultural heritage preservation. Additionally, the museum benefited from improved educational communication strategies and increased use of digital media for public engagement. The program also encouraged greater involvement of local communities and young visitors in appreciating the historical significance of Flor De La Mar. Overall, this heritage education- based Service Learning initiative strengthened contextual learning, cultivated cultural awareness among students, and fostered sustainable collaboration between the university and the heritage management community.
Abstract:This background is based on the importance of the effective leadership role of madrasah principals in improving teacher performance, particularly at Padangsidimpuan State Islamic Junior High School. Challenges such as lack…
ck of teacher motivation, minimal professional training, and suboptimal communication between leaders and staff are factors that hinder performance improvement. Therefore, adaptive and innovative leadership strategies are needed to create a conducive work environment and encourage improvements in the quality of education. Methodology: This research uses a descriptive qualitative approach with data collection methods through participant observation, in-depth interviews, and documentation studies at MTsN 1, MTsN 2, and MTsN Preparatory State Islamic Junior High School 3. Padangsidimpuan. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, and conclusion drawing. The results of this study showed that the madrasah principal implemented eight main strategies in building effective leadership to improve teacher performance; (1). Coaching strategy, through training, individual mentoring, and Professional Learning Community (PLC). (2). Supervision strategy, based on participatory academic supervision and constructive feedback. (3). Motivation strategy, through verbal appreciation, emotional support, and professional development. (4). Reward strategy in the form of certificates, incentives, and additional task trust. (5). Discipline strengthening strategy with a systemic, restorative approach, and based on a collective work culture. (6). Family gathering strategy to build emotional bonds and social capital in the madrasah environment. (7). Structured academic supervision strategy through a cycle Collaborative planning, observation, and reflection. (8) Lesson Study strategy as a vehicle for developing distributive leadership and improving the quality of learning. Effective leadership of madrasah principals is built through a holistic approach that integrates administrative, pedagogical, and relational aspects. The implemented strategy has proven significant in improving teacher performance through increased competence, motivation, collaboration, and a positive work culture. This study recommends the need to strengthen teacher development programs and leadership training based on Islamic values for the sustainable improvement of educational quality in madrasahs.
Abstract:Project-Based Learning (PjBL) has emerged as an innovative educational approach that bridges the gap between theoretical knowledge and practical application. This study explores the impact of PjBL on students' learning experiences,…
xperiences, particularly in real-world engagement, collaborative teamwork, social interaction, and problem-solving skills. Findings from interviews with multiple informants highlight that PjBL provides students with new experiences beyond the traditional classroom setting, allowing them to engage directly with the school environment. Through collaborative projects, students develop interpersonal skills, enhance communication, and strengthen teamwork. Additionally, PjBL fosters adaptability and problem-solving abilities, equipping students with essential 21st-century competencies. These results align with the theoretical perspectives of Krajcik & Blumenfeld (2006) and Blumenfeld et al. (1991), which emphasize the significance of experiential learning and social interaction in deepening students’ understanding. Overall, PjBL offers a transformative learning experience by making education more meaningful, engaging, and relevant to real-world challenges
Abstract:This study specifically projects output and predicts economic growth, investment needs, and additional labor requirements sectorally, using labor and output data (GDP by business field at constant prices) for the period…
2001-2019. The analysis method used is labor projection based on the output approach, namely the Incremental Labor Output Ratio (ILOR). The results of the study show that (1) the increase in output in the agricultural sector does not have an impact on the expansion of labor absorption in the sector, but the conditions contrast with the increase in output in the public services, mining and trade sectors which will have an impact on the expansion of labor (2) Additional labor in the agricultural sector does not provide optimal results or additional labor in the agricultural sector and has an impact on decreasing output in the future (3) Additional labor in the mining sector will result in high output in the future.