Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Penelitian ini dilakukan untuk menganalisis kebutuhan industri dan persepsi konsumen terhadap penerapan kemasan plastik biodegradable sebagai solusi pengurangan limbah plastik pada produk kopi bubuk di wilayah Lampung. Pendekatan…
endekatan yang digunakan bersifat kuantitatif melalui penyebaran kuesioner kepada 109 responden yang terdiri atas masyarakat umum, mahasiswa, dan pelaku usaha. Masalah pada penelitian ini adalah banyaknya sampah plastik yang dihasilkan dari kemasan kopi sachet yang sulit terurai sehingga menyebabkan pencemaran dah dapat merusak ekosistem. Hasil analisis menunjukkan bahwa sebagian besar responden memberikan tanggapan positif terhadap kemasan biodegradable dengan nilai rata-rata di atas 3 pada skala 4. Berdasarkan hasil relative weight dari perhitungan HOQ menunjukkan bahwa kemasan berlabel “Eco-Friendly” (33,9%) menjadi prioritas utama, diikuti riset pasar regional (27,1%), bahan biodegradable (16,3%), efisiensi biaya (17,6%), dan bioplastik berbasis pati (5%). Hasil ini menegaskan pentingnya menyeimbangkan aspek estetika, keberlanjutan, efisiensi biaya, dan relevansi pasar agar kemasan kopi bubuk biodegradable tetap menarik dan kompetitif. Faktor yang dianggap paling penting mencakup keamanan bahan, daya tahan kemasan, desain visual, serta kemampuan terurai alami. Berdasarkan temuan tersebut, disarankan agar industri kopi di Lampung mengembangkan kemasan berbasis bioplastik pati yang aman, memiliki label “eco-friendly”, dan diproduksi secara efisien agar tetap kompetitif di pasar.
Abstract:This research comprehensively examines the use of relative pronouns in English and their implications for language learning, both in academic and practical contexts. Relative pronouns such as who, whom, which, that, and…
whose are essential grammatical elements in complex sentence construction and play a vital role in producing cohesive writing. Through a methodological approach combining descriptive analysis, literature studies, and field research involving 100 English major students, this research investigates various aspects of relative pronoun usage, including grammatical functions, contexts of use, common error patterns, and effective learning strategies. Research findings reveal that 75% of learner difficulties are related to misunderstandings in distinguishing between the use of who and whom, as well as confusion in the placement of that and which. Further analysis shows a significant correlation between mastery of relative pronouns and academic writing ability. This research also identifies and proposes a series of innovative learning strategies, including contextual approaches and corpus-based learning, which have proven effective in improving the understanding and use of relative pronouns. These findings provide substantial contributions to the development of English language learning materials and offer practical implications for teachers in designing more effective teaching strategies for the topic of relative pronouns.
Abstract:The purpose of this study is to find out and prove how much influence brand image has on the purchase decision of bakery products in CV. Lemona Cake &Bakery Tasikmalaya. This study uses quantitative methods with an associative…
iative approach that is causal aims to determine the influence between independent variables on dependent variables. The population in this study is respondents who have bought bakery products at Lemona Cake &; Bakery Tasikmalaya, while the number of respondents is as many as 97 respondents. In this study using Non Proability Sampling techniques, Non Proability Sampling, namely sample selection with non-probability methods or non-randomly, population elements do not have the same opportunity to be selected as samples. This is done based on the consideration of relatively fast hang times and relatively cheap costs, then the sampling method uses Accidental Sampling, Accidental sampling is a sampling technique based on chance, that is, anyone who accidentally meets the researcher can be used as a sample, if it is considered that the person who happened to meet is suitable as a source of data. From the results of this study shows that the value of t-count obtained is 8.204 and t-table 1.661 it can be seen that t-count is greater than t-table (8.204 > 1.661) so that H0 is rejected and Ha is accepted meaning that the hypothesis is accepted, so it can be explained that brand image has a positive and significant effect on purchasing decisions, with a value I of 0.644 and a value of coefficient of determination (R square) of 0.641 which means the influence of brand image variables (x) on the purchase decision variable (y) is 64.1% while the remaining 35.9% is explained by other factors or variables that are unknown and not included in this study.
Abstract:Schistosomiasis is an endemic disease in Indonesia which is only found in the province of Central Sulawesi, namely in Poso and Sigi Regencies. The area where the distribution of sichistosomes was found was in Kab. Poso in…
n three places namely Bada, Lore and Napu. Although the policy for handling schistosomiasis snails and the impact of the disease has been handled since the colonial era, the Indonesian government has only taken serious action since 1982, which has not been completed until now. The absence of a common view on the problem of schistosomiasis has resulted in an asynchronous implementation of programs and activities related to the alleviation of schistosomiasis. This primary data collection technique also uses secondary data that comes from the Poso health office, the Bada schistosomiasis laboratory and the implementation of triangulation of actors, methods and data through focus group discussions which are expected to be able to map out the issues of involvement and the similarity of viewing problems in the management of schistosomiasis control in the context of the study This takes the area of Bada which is relatively successful although not yet complete. The collaboration model by collaborating with various internal institutional elements of the local government in each related regional apparatus organization, involving the community as an important part by becoming stool collectors, the presence of teachers and priests who provide strengthening information regarding the urgency of participation and collaboration to solve schistosomiasis has a broad impact on program achievements this.
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 study aims to determine the perceptions and reasons or factors underlying community preferences in choosing fracture treatment in Laucimba Village, Kabanjahe District. The study was conducted in Laucimba Village using…
ng a qualitative descriptive method, with data collection techniques including observation, in-depth interviews, and documentation. The results of the study indicate that traditional medicine has a more dominant positive perception compared to modern medicine, traditional medicine is considered more affordable in terms of cost, comfort, and a relatively faster healing process. Meanwhile, modern medicine is perceived as a more certain and safe treatment because it is supported by medical examinations and professional health workers, but some people consider this treatment expensive and high risk because it requires surgery. Community preferences are generally influenced by factors such as cost, distance and accessibility, personal experience, and the influence of family and social environment. Community decision-making in choosing fracture treatment is a rational action that is adjusted to conditions, needs, and beliefs