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Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

Customer satisfaction is one of the factors or measures of success for any development in a business. The purpose of the study was to analyze the effect of service quality, corporate image and price perception on customer satisfaction at PT. Major Success Blessing. The population in this study are registered clients from 2021, which are 56 clients. The sampling method used in this research is saturated sample. Methods of data collection using a questionnaire. The data analysis technique used multiple linear regression analysis. The results of research on service quality, corporate image and price perception simultaneously have a significant effect on customer satisfaction at PT. Major Success Blessing. Service quality has a positive and significant effect on customer satisfaction of PT. Major Success Blessing. Company image has a positive and significant effect on customer satisfaction of PT. Major Success Blessing. Price perception has a positive and significant effect on customer satisfaction of PT. Major Success Blessing.

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

The Influence of Production Factors on the Income of Rice Farmers in the Waterfall Village, Pantai Cermin District, Serdang Bedagai Regency. This study uses 1 dependent variable and 3 independent variables. The dependent variable is rice farming income, while the independent variables are capital, land area and labor. While the object of research is the farmers of the Village of Waterfall, Pantai Cermin District, Serdang Bedagai Regency. Linear regression explains the contribution of the independent variable to the dependent variable so that it can be concluded that this variable has a positive effect on the income of rice farmers. In other words, if the studied variable increases, it will be followed by an increase in rice farming income. Simultaneously (together) the variables studied have a real influence on rice farming income and of the 3 variables studied, partially there is 1 variable, namely the variable land area which has a significant effect on income while 2 variables, namely capital and labor variables have no effect the real impact on the income of rice farmers in the village of Waterfall, Pantai Cermin District.

The development of information technology has penetrated all financial sectors, including sharia financial technology. The concept of Sharia Fintech Innovation must be guided by the Qur'an and Sunnah. By the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). Of the many startups registered with the OJK and BI, only a small number operate according to sharia principles. The lack of literacy related to sharia fintech innovation is the reason why conventional fintech products and services are more attractive to the public. This study aims to explain the concept of fintech products and services in sharia principles and is limited to three products, namely Peer to Peer Lending, E-Money, and Crowdfunding. The method used in this research is literature study, by taking various references and literature related to research. The results of the study explain that 1) Sharia principles related to peer-to-peer lending, e-money, and crowdfunding are by the Fatwa of the National Sharia Council-Indonesian Ulema Council, namely that one must avoid Riba, Gharar, Maysir , Tazlis, Ishraf and transactions of illicit goods. 2) The contracts used for peer-to-peer lending are in line with the characteristics of financing services such as al-bai', ijarah, mudharabah, musyarakah, wakalah bi al ujrah, and qardh. Whereas e-money uses two contracts, namely the contract between the Issuer and the Holder using a wadiah contract and the contract between publishers and traders using a wakalah contract.

This study aims to determine the effect of Leverage, Financial Performance, and Capital Structure on Financial Distress with Good Corporate Governance as an Intervening variable in Pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange (IDX). The population in this study are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of analysis in this study is path analysis using Smart PLS 2.0 software. The end result of this research is a picture of causation, so this method uses samples and hypotheses. The test results show that Leverage has a significant effect on Financial Distress, Leverage has a significant effect on Good Corporate Governance, Financial Performance has a significant effect on Financial Distress, Financial Performance has a significant effect on Good Corporate Governance, Capital Structure has a significant effect on Financial Distress, Capital Structure has a significant effect on Good Corporate Governance, Good Corporate Governance has a significant effect on Financial Distress, Leverage has a significant effect on Financial Performance, and Capital Structure has a significant effect on Financial Performance.

With the development of increasingly modern and rapid economic growth, it is the reason that everyone can make transactions anywhere and anytime, including investment activities carried out in the capital market. Investors must have a lot of careful consideration to invest. This study aims to determine the effect of Earning Per Share, Price Earning Ratio, Inflation, Interest Rates, Exchange Rates on mining companies listed on the Indonesia Stock Exchange in 2017-2022. The method used in this research is a quantitative method. This study used 15 samples of mining sector companies listed on the Indonesia Stock Exchange based on certain criteria. The results of the study found that partially Price earning ratio, inflation, interest rates and exchange rates did not have a significant effect on stock prices, while Earning per share had a positive and significant effect on stock prices.

This study discusses the management audit on operations and production control. This management audit is a tool that can be used by companies to measure economics. effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, effectiveness, and efficiency of production and operation control at UD. Prosperous Source. The scope of operations and production control consists of five namely control of raw materials, control of equipment and facilities, control of transformation, control of quality, and control of finished goods. However, this research is focused only on obtaining control over operations and production, the process of which starts from controlling raw materials to controlling finished goods. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on production control and operations at UD. Sumber Makmur it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

This study aims to analyze how credit sales accounting information systems in an effort to improve the internal control system at PT Iron Bird Logistics'. Data collection techniques used are interviews, documentation, and observation. the steps taken to achieve the objectives of this study are identification of credit sales accounting information systems, analysis of the procedures that make up the credit sales accounting information system, analyzing the flowchart of existing credit sales accounting information systems in the company,  flowchart recommendations for companies The results showed that the weakness of PT Iron Bird Logistics' credit sales system was in the credit function section, the lack of searching for information about customer credit status. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.

The purpose of this research is to find out whether there is an effect of Capital Market Training(X1), Investment Return(X2), Risk Perception(X3), and Financial Literacy(X4) on Generation Z Invesment Interst, either partially or simulaneously.. The method used in this study is a quantitative research method, using a questionnaire data collection tool, with a Generation Z at the University of 17 August 1945 Surabaya Faculty of Economics and Business Undergraduate 1 year 2019-2020 class as the population. The results of this study are that there is an effect of capital market training(X1) on the z generation's investment interest, there is an effect of investment return(X2) on the z generation's investment interest, no effect of risk perception(X3) is found on the z generation's investment interest, and there is an influence of literacy finance(X4) to investment interest in generation z. But if tested Simultaneously all Variables have a Significant effect.

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

Immunization is an action that provides immunity to individuals so that when exposed to a disease they will only experience mild illness or no pain. Immunizations are carried out mainly in children. Immunizations carried out on children are basic immunization and advanced immunization. Due to the COVID-19 pandemic, immunization cannot run properly. This study aims to find out about the achievements of basic and follow-up immunizations between before, during, and the transition period of the COVID-19 pandemic in the Cempaka Putih sub-district. Research Methods: This research is an observational descriptive study in the work area of the Cempaka Putih District Health Center. The research sample in this study was a history of basic and follow-up immunizations from children living in the working area of the Cempaka Putih District Health Center. The results showed that the achievement of basic immunization and children under two in 2019 (before the COVID-19 pandemic) reached the target, then in 2020 (pandemic COVID-19) the achievement of basic immunization and children under two did not meet the target. In 2021 (COVID-19 pandemic) the achievement of basic and under-five immunizations reached the target, then in 2022 (COVID-19 transition period) the achievement of basic and under-five immunizations was achieved.    

Sigapiton Village is one of the villages designated as a tourist village in Toba Regency based on the decision of the Toba Regent Number 665 of 2020, Sigapiton Village is designated as a Tourism Village. Sigapiton Tourism Village has the potential of a tourist attraction, but has not been developed to its full potential. This study aims to identify and describe the profile of potential tourist attractions owned by Sigapiton Tourism Village, identify and analyze internal and external factors that influence the development of Sigapiton Tourism Village, and develop tourism development strategies in Selulung Tourism Village. This study uses a qualitative method with the analysis of IFE, EFE, IE. Data collection was done by observation, interviews, Focus Group Discussion, giving questionnaires, examining documents and literature studies. The tourism potential of the Sigapiton Tourism Village is the potential for natural, cultural and man-made tourist attractions. Internal factors that influence the development of the Sigapiton Tourism Village are its natural and cultural attractions, tourism facilities, human resources and commitment to building a tourist village. External factors that influence are market trends (alternative tourism), well-known tourist destinations (Situmurun waterfall), Sister Village has been established between Silima Lombu and Sigapiton Tourism Village, and support from the government. The development strategy that can be applied in the Sigapiton Tourism Village is to develop tour packages that prioritize culture, art, local traditions, and agro-tourism, create interesting content marketing and carry out promotions, and build synergy with the surrounding tourist villages in Ajibata sub-district, Kabupaten Sigapiton. Toba.

Computer-based test (CBT) is one of evaluation ways to develop the current curriculum because it deals with the demand of ICT development which students have to be able to gain their knowledge by using the advanced of technology. Besides, the current curriculum is intended to provide learners with a broad range of learning experiences in order to help them develop better attitudes, abilities, and knowledge. It is also the most important factor that helps learners become more capable and effective as citizens of the world.  Thus, this study aims at investigating teachers’ and students’ perceptions on applying CBT toward the implementation of curriculum used in SMKN 11 Bandung. Descriptive qualitative design was employed using a 20-item Likert-scale questionnaire and an interview guideline as the research instruments. The findings showed that teachers and students agreed that the assessment for the final test applying CBT in their school already implemented the current curriculum and it could be used to evaluate the learning condition in the school. Meanwhile, in conclusion, teachers mostly agreed that the questions written on CBT were already appropriate with their teaching during the learning process.

This study aims to improve students' mathematical problem-solving skills through the Missouri Mathematics Project (MMP) model on the material of a Linear Two Variable System in grade VIII-6 students of SMP N 4 Medan as a subject or this research. The type of this research is classroom action research. The instrument used the collect the data are essay test and observation sheet. Before giving the action in initial test to 32 students obtained the average score is 50.46 with the classical completeness is 34.37% or only 11 students achieve the completeness criteria. The completeness criteria is the standard point that must be reached by students namely at least 65 and classical completeness is the standard percentage that must be reached by the class namely at least 85%. After given the action in the first cycle namely the implementation of MMP learning model to 32 students, obtained the average score is 63.9844 with the classical completeness 50% or 16 students achieve the completeness criteria. Then given the second cycle namely increasing MMP learning model, obtained the average score is 82.11 with the classical completeness 93.75%. Based on the observation done by teacher obtained that the point of second cycle is higher than the point of first cycle. Based on the average gain score, obtained that the average gain score in Cycle I test-Cycle II test is higher than Initial Test-Cycle I Test. From the result of research, can be concluded that the mathematical problem-solving ability of students can be increased or improved especially on the topic of Linear System with Two Variable by using Missouri Mathematics Project Learning Model

The purpose of this paper is to (1) describe the concepts of literacy in elementary schools, (2) describe the implementation of literacy activities in elementary schools, (3) describe the problems of literacy movement in the field in elementary schools. The approach used in this study is a qualitative approach. The method used in this research is literature review and observation. The results showed that literacy activities at SD Negeri 2 Palangka were implemented in three stages, namely the habituation stage, the development stage and the learning stage. However, the implementation of the literacy movement program in schools, especially in SD Negeri 2 Palangka, is not free from various problems. Based on observations, these problems come from 2 factors, that is called internal factors and external factors. The internal factors that cause problems in the literacy movement in SD Negeri 2 Palangka include the readiness of students, infrastructure and availability of funds. Meanwhile, the external factors that cause problems in literacy movement activities in SD Negeri 2 Palangka include community support and government support.

This research aimed to describe the real action of the Reading and Learning center “Ransel Buku” Center to increase children's love of books and literacy activities in Petuk Katimpun Village, Jekan Raya District, Central Kalimantan Province so that it can become an inspiration and motivation for readers to actively participate in foster and promote a love of books and literacy activities for the community, especially for children in the surrounding environment. This research was conducted using a descriptive qualitative method. The data collection method in this study was the interview method, namely by conducting a dialogue with the founder of the Reading and Learning center “Ransel Buku” and making direct and indirect observations. From the results of the data obtained, it can be concluded that Reading and Learning center “Ransel Buku” from its inception to today has provided real action in fostering children's love of books and literacy activities. This can be seen from the various activities carried out such as book reading activities, teaching and learning activities, “Ransel Buku” boat, and many others. In addition, the number of reading books available in Reading and Learning “Ransel Buku” ack has reached 8,000 book titles. The Reading and Learning center“Ransel Buku” has won many awards both at the provincial and national levels.

Backgrounds : Low hemoglobin levels often occur in pregnant women, low hemoglobin levels are a serious problem for pregnant women because the lack of hemoglobin levels will have a negative impact during the delivery process. Research Objectives: To determine the effectiveness of dates and beets on Hemoglobin levels in second trimester pregnant women at TPMB Titin Sumarni, Babelan Village, Babelan District, Bekasi Regency. Research Methods : This study used a quasi-experimental with purposive sampling with a sample of 32 people. Data techniques included in uivariate analysis using frequency distribution and bivariate analysis using statistical calculations The results of the study : Respondents in the control group and the intervention group mostly worked as housewives, in the intervention group there was an increase in hemoglobin levels in the second trimester of pregnant women, thus proving the effectiveness of giving beets and dates to increase hemoglobin levels in the second trimester pregnant women. Conclusions and suggestions : Conclusions From the results of this study it was found that there was effectiveness in giving beets and dates to increase hemoglobin levels in the second trimester of pregnant women at BPM Titin Sumarni. Suggestions for providing information about good nutrition for pregnant women by providing health promotion and education to visiting pregnant women to reduce mortality and morbidity due to anemia.

Character education has been rolled out since 2010 and is still valid today. In character education there are several values, one of which is responsibility. The character of responsibility is very important so that the school becomes a self-development institution to achieve success. Depletion of awareness and even loss of the character of responsibility in students which hinders learning activities so that this should not happen (Kamila, 2013). This study focuses on definitions, benefits, and strategies in learning to improve the character of student responsibility in schools. The results of this study include: 1) character refers to a series of attitudes, behaviors, motivations, and skills, while the character of responsibility is the attitude and behavior of a person to carry out the duties and obligations that he should do to yourself, society, environment (natural, social, and cultural), the State and God Almighty; 2) the benefits of the character of responsibility are that it can improve the quality of learning in the classroom and can improve school quality standards; 3) the character of responsibility can be done with a mind mapping strategy, inquiring mind what to know, CRH, NHT, and Quiz Team. This study concludes that the character of responsibility and learning must be carried out as one of the character education in schools through several strategies.