Abstract:Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service…
vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:The principal purpose of this study was to find out; (1) Is there students interested in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation…
orrelation between students‘ interested in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is accepted.
Abstract:This research aims to determine the extent of the influence of brand trust on customer loyalty to the Bank BTPN KCP Kabanjahe. To withstand the competition, the author believes that the company must maintain confidence in…
n the brand to remain strong in mind and in accordance with customer expectations, which creates loyalty to the brand owner. The indicators used to measure customer loyalty due to confidence in the brand, namely a repeat purchase on a particular brand, the habit of consuming certain brands, pleasure in a particular brand, steadiness on specific brands, assuming the specific brand is the best and recommend a particular brand to others. The results showed the model of linear regression equation Y = 11.962 + 0,605X, with a very significant t-test and test of determination R2 = 0.427. The conclusion that confidence in the brand significantly positively affects customer loyalty amounted to 42.7%, and other factors determine the remaining 57.3%.
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:Bullying cases in Indonesia occupy the top ranking. Bullying behavior often occurs when someone has shortcomings, both physically and mentally. The impact of bullying on students is in the form of decreased appetite, headaches,…
daches, embarrassment, and feeling afraid to socialize in social environments. Increasing students' understanding regarding bullying behavior can reduce bullying cases. Bullying can start from uncontrolled levels of aggressive behavior during childhood. However, this can be prevented by increasing supervision of negative associations from children and friends, starting from modeling good things, filtering out children's friends who have a positive effect. The aim of this intervention is to provide students with understanding and knowledge regarding bullying, its types, etc. Bullying affects both boys and girls. The method based on this intervention consists of 4 stages, namely needs assessment for the Counseling Guidance teacher, distribution of bullying questionnaires to students, Focus Group Discussion (FGD) with students, provision of materials and games in team building. The series of activities were attended by 40 students consisting of 20 men and 20 women from several representatives of departments at Bina Sriwijaya Indonesia Palembang Vocational School. The results of the intervention activities that have been implemented are that students feel openness in terms of both thoughts and feelings regarding bullying behavior. The service activities at Bina Sriwijaya Indonesia Palembang Vocational School have had a very good impact on the entire school community, especially students, subject teachers, guidance and counseling teachers and all staff and equipment at the school. The Principal welcomed and looked forward to further positive activities at Bina Sriwijaya Indonesia Palembang Vocational School. From the results of a questionnaire conducted on community service participants, 87.5% of students strongly agreed with socialization activities to overcome bullying and 12.5% agreed.
Abstract:Technology is developing very rapidly and continues to change from year to year. Therefore, the latest digital marketing trends will continue to emerge which are adapted to the conditions and situations of that year, but…
there are still some groups of people who do not understand the importance of digital trends, because competition for marketplaces or online shopping sites in Indonesia is currently getting tighter, the competition that is happening is not only from domestic shopping sites but also foreign ones that have entered the domestic market. This research aims to analyze the influence of satisfaction, trust and ease of use on customer loyalty in the Shopee marketplace in Dwikora sub-district, Medan Helvetia sub-district. This type of quantitative research with the independent variables used in this research is satisfaction, trust and ease of use and the dependent variable used is customer loyalty. The population used in this research is all people in Medan Helvetia sub-district. This research took samples using a purposive sampling method and there were 100 respondents who were deemed worthy of being research criteria. The research results show that partially and simultaneously satisfaction, trust and ease of use have a significant positive effect on customer loyalty.
Abstract:The purpose of this study was to determine the entrepreneurial spirit, self-efficacy and personal characteristics on the interest in entrepreneurship in SMA sultan Iskandar muda medan. Methods of data collection using a…
questionnaire. Sampling with the slovin method. The results of this study indicate that the entrepreneurial spirit has a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan. Self-efficacy has a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students. Personal characteristics have a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students. Simultaneously entrepreneurial spirit, self-efficacy and personal characteristics have a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students.
Abstract:This research aims to apply the Naïve Bayes method to determine the eligibility of receiving the Smart Indonesia Program (PIP) at the 017107 Kisaran Naga State Elementary School by analyzing 207 student data. The CRISP-DM…
DM approach was used through six stages: business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The variables analyzed included means of transportation, KPS and KIP recipients, worth a pip, reasons for eligibility, number of siblings, distance from home to school, and parents' income.
The results showed that this method achieved 89% accuracy, 85% precision for the positive class, and 92% for the negative class. A total of 125 students (59.9%) were declared eligible to receive assistance, while 82 students (40.1%) did not meet the criteria. The Naïve Bayes method is effective in supporting decision-making for the provision of targeted educational assistance
Abstract:The Community Service Program (KKN) MAS 68 at Buatan I Village, conducted from July 31 to September 10, 2025, was initiated in response to several challenges faced by the community, including limited educational and healthcare…
thcare facilities, inadequate public amenities, environmental conditions requiring improvement, low socio-cultural activities, and limited local MSME development. The students implemented six main programs: establishing a reading corner; collaborating with the integrated health post (Posyandu) through elderly exercise, nutrition education, and supplementary feeding; renovating and organizing the village maternity post (Polindes); conducting greening and community clean-up activities at schools and the village; organizing the 17th August 2025 Independence Day celebration; and developing MSMEs based on egg-laying ducks into salted eggs and salted egg crackers. Methods employed included participatory observation, socialization, mentoring, hands-on practice, and active participation in socio-cultural activities. Evaluation was conducted through discussions with partners, field notes, and visual documentation. The results showed an improvement in literacy, the establishment of healthy habits among children and the elderly, a greener environment, successful organization of the Independence Day celebration, and increased economic value of local MSMEs. The program also enhanced students’ soft skills and strengthened synergy among students, villagers, and village officials, thus providing a positive impact on the community capacity of Buatan I Village.