Publication Search

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance. 

This research investigates the electromagnetic field (EMF) characteristics generated by solar power plants, focusing on their potential environmental and health impacts. The study employs a dual methodology combining direct measurements using gaussmeters and computer simulations using COMSOL software to map electromagnetic fields around solar power installation components. Measurements were taken under two conditions: during solar power plant operation and non-operation, to establish comparative baseline data. The research found significant variations in electromagnetic field intensity based on operational status and distance from components, particularly near inverters and cable networks. Results indicate that EMF levels are higher during operation, with field strength decreasing exponentially with distance from the source. These findings contribute to understanding EMF distribution patterns in solar installations and provide valuable insights for implementing appropriate mitigation strategies to ensure safe operation within established exposure standards.

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.

Along with the development of the times, we see many hotels experiencing changes. A change that is rarely reviewed as a news topic is the software overhaul that occurs in hotels from offline to online systems. Lay people only see changes in hotels from a visible perspective, without having to know whether the hotel's system and system applications have changed. One of the factors in system development at Hotel Cipta is the need for hotel management to prioritize the development of system applications from offline to online systems, even web-based. It is not easy to overhaul an existing system application compared to creating a new system application. There are several software engineering methods and models that are commonly used to analyze system needs and design systems in the software development process. One of them is the incremental delivery model. This makes it interesting to try to apply the incremental delivery model to the development of the Hotel Cipta information system application by taking place at the Hotel Cipta on KH. Wachid Hasyim Street, Central Jakarta. In this study, the object of research is the Front Office department.

Learning media is one of the most important things in the learning process, so innovation is needed so that the media can overcome problems that exist in schools. This study focuses on the development of interactive learning multimedia assisted by lectora inspire on the sub-element of food safety for students of SMK Kuliner Phase E. The purpose of this study was to determine the feasibility of interactive learning multimedia assisted by lectora inspire software based on media expert tests, material expert tests and student responses. This research method uses R&D with the ADDIE development model, the process used through four stages, namely analysis, design, development and implementation. The data collection instruments used are material expert validation sheets, media expert validation sheets, and student response questionnaires. The data analysis technique used is quantitative descriptive analysis using a Likert scale. The results of this study show the percentage of material expert eligibility of 92%, media expert validation of 90% and student responses of 83% with very feasible criteria. Thus, interactive learning multimedia assisted by lectora inspire on the sub-element of food safety for students of SMK Kuliner Phase E that has been developed is feasible for use in learning

This study aims to design a guidance and counseling system specifically for SMA Negeri 1 Binjai as an extension of a previous study conducted in 2023. The system is developed to enhance the efficiency and effectiveness of counseling services by facilitating better communication between students and guidance counselors. The design process utilizes Unified Modeling Language (UML), a standardized method that enables structured visual design and documentation of software systems. UML is applied through various diagrams, such as use case, and class diagrams, to ensure that the system's requirements and workflows are clearly visualized. The system design has been confirmed by the school as the end user, ensuring alignment with the specific needs of SMA Negeri 1 Binjai. With this design, it is expected that guidance and counseling services will become more responsive and supportive of students' needs in the educational environment. This research offers a practical contribution to the development of a technology-based guidance and counseling system that is relevant and can be widely applied in other high schools.

This study aims to see the effect between energy subsidies and electricity consumption on economic growth in Indonesia. This study uses secondary time series data for the period 2014-2023 with a quantitative approach using the Eviews 12 software analysis tool. The variables in this study are energy subsidies, electricity consumption and economic growth which are analyzed by multiple linear regression methods. The results showed that energy subsidies have a positive and insignificant effect on economic growth, electricity consumption has a positive and significant effect on economic growth in Indonesia. While energy subsidies and electricity consumption simultaneously have no significant effect on economic growth in Indonesia in the 2014-2023 period.

This study aims to perceive student perceptions on self-correction and peer correction feed back to improve writing ability , student perceptions on self-correction and peer correction to increase autonomy learningof Japanese students. Self-Correction is an activity of providing indirect feedback where the teacher gives choices to students that allow them to carry out the correction activity themselves. Meanwhile, Peer Correction is a method that consists of learners giving and receiving feedback about their writing from their peers, that is, other learners. This research belongs to ex-post facto and survey research designs. Determination of the sample using random sampling technique using the Slovin formula. In this research, the research object was 42 Japanese Language Education students class of 2020 who had taken the Chukyuu Sakubun 1 course in semester 3. The data collection technique was carried out using a questionnaire and documentation in the form of students' Sakubun scores. The data is then processed quantitatively using t-Test SPSS software. The results of this study indicate that the value of the count test for the self-correction variable is 2.541 where this value is greater than the table value of 2.0108 and is significant at a significance level of 0.015, so it can be concluded that the self-correction variable has a significant effect on ability, critical thinking, and autonomy. The peer correction variable is 3,533 where this value is greater than the table value of 2.0108 and is significant at a significance level of 0.001, so it can be concluded that the peer correction variable has a significant effect on ability, critical thinking, and autonomy.

This study aims to examine the achievement and improvement of poetry writing skills of class VIII students of SMP Negeri 4 Klari who use audio-visual media. This is in line with the problem of the low poetry writing skills of junior high school students. In reality, the ability to write poetry is one of the important aspects of language to be learned and mastered well. The method used in this study was an experiment with a pretest-posttest control group design. The population in this study were all class VIII students of SMP Negeri 4 Klari, Karawang Regency. Sampling using cluster sampling technique, two classes were selected as research samples, namely class VIII-G (control class) which used direct learning totaling 37 students, while class VIII-H (experimental class) which used audio-visual media totaling 39 students. The research instrument used a poetry writing ability test. Both classes were given a pretest, treatment, and posttest with the same questions. Quantitative data analysis of the study utilized statistical calculations using SPSS 21 software. It can be seen from the results of calculations with SPSS 21 software that the Asymp. Sig. value was obtained. (2-tailed) of 0.000 is less than the significance level (α) of 0.05. Thus, the results of this study indicate that the achievement and improvement of students' poetry writing skills who receive learning with audio-visual media are better than students who receive direct learning.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

Microsoft Word is word processing software that is widely used to create text documents. The table creation and column arrangement features in Microsoft Word are very useful in presenting structured data and preparing text layouts that are easier to read. Tables are used to display data in the form of rows and columns, making it easier to compare, group and organize information that requires a neat and structured format. Meanwhile, the column feature in Microsoft Word allows dividing text vertically, which is often used in documents with article, bulletin or newspaper formats, thereby increasing document readability.This writing examines the basics of using tables and columns, from how to create them to setting column widths, spacing between columns, and using various layout formats in tables. Apart from that, table integration techniques in multi-column documents and vice versa are also discussed, to increase the effectiveness of conveying information. This study aims to help users make optimal use of these features, with an approach based on the principles of information design and text readability. By understanding and mastering this technique, users are expected to be able to produce documents that are more professional, informative and aesthetic.

This study explores the effect of the influence of employee service quality on customer satisfaction at the beautylicious beauty salon in Padang city. In the era of globalisation, the beauty business is growing rapidly as people's needs for appearance increase, including treatments for men and women. Beauty salons such as Beautylicious in Padang have capitalised on this trend by providing beauty and body care services, but service quality still needs to be improved to meet customer expectations and maintain competitiveness in a competitive market. The purpose of this study is to analyse the effect of service quality provided by employees on customer satisfaction at Beautylicious Beauty Salon in Padang City. The method used in this research is a survey with 145 respondents who were analysed using SPSS and Smart PLS statistical software. This study measures the assessment of service quality and customer satisfaction, and calculates the relationship coefficient and significance value. The results showed that service quality obtained an average rating of 49.52 with a standard deviation of 16.375, indicating variations in customer expectations. In addition, the average rating for customer satisfaction was 50.84 with a standard deviation of 17.065. Regression analysis with Smart PLS resulted in an R-square value of 0.753, indicating that service quality contributed 75.3% to customer satisfaction.

The purpose of this research is to determine the influence of security, service features and price on purchasing decisions among the people of Bangun Sari Village, Tanjung Morawa, Deli Serdang. The sample used in this research was 100 respondents who had made orders on the Grab application. The data used in this research is primary data obtained from questionnaires. This research uses quantitative methods with survey techniques. The sampling technique uses non-probability sampling with purposive sampling which uses several criteria. To determine the influence of security, service features and price on purchasing decisions among the people of Bangun Sari Village, Tanjung Morawa, Deli Serdang. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method which was carried out with the help of computer software, namely the Statistical Package For Social Science (SPSS 23). The results of this research show that: (1) Security partially and significantly influences purchasing decisions. (2) Service features partially and significantly influence purchasing decisions. (3) Prices partially and significantly influence Village Fund Accountability. (4) Security, Service Features and Prices simultaneously and significantly influence Village Fund Accountability.

This research aims to determine the influence of Leadership and Work Environment on the Performance of Civil Servants at the Regional Development Planning Agency (Bappeda) of Bungo Regency. The type of research conducted is quantitative research using the purposive sampling technique. The sample used in this study consisted of 30 respondents. The data from this research were processed and analyzed using Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Test with the help of SPSS version 26 software.The research results state that Leadership affects the Performance of Civil Servants where t-count (2.385) > t-table (2.051) and is significant because (0.024 < 0.05). Work Environment affects the Performance of Civil Servants where t-count (3.211) > t-table (2.051) and is significant because (0.003 < 0.05). Meanwhile, simultaneously, the independent variables affect the dependent variable where F-count 9.952 > F-table of 3.34 with a probability level (0.000 < 0.05). The Coefficient of Determination (R2) value is 42.4%, with the remaining influenced by other dimensions. Through this research, it is useful to enhance knowledge and insights related to Leadership and Work Environment on the Performance of Civil Servants.

Penelitian ini bermula dari ketidakterhubungnya komunikasi antara operator forklift dengan material hangar. Perawatan pesawat berlangsung secara estafet, ketika teknisi hangar selesai melepas sebuah komponen dari pesawat proses selanjutnya mengantarkan komponen tersebut menuju unit spesialisasi oleh operator forklift. Namun sering dijumpai forklift sedang tidak berada di hangar dan tentu saja tidak diketahui posisinya. Hal ini membuat sekuensial proses produksi menjadi terhambat yang mana akan mempengaruhi proses lebih lanjut. Maka dari itu alat dan software ini dibuat sebagai media komunikasi, orang material hangar bisa memanggil forklift kembali ke hangar, bisa koordinasi pemberian pekerjaan, bisa pelacakan lokasi terkini yang semuanya dilakukan dalam sebuah software. Dengan adanya alat dan software ini akan membantu memperlancar produksi hangar. Komponen yang digunakan yaitu Arduino Mega 2560 WiFi Built-in, modul GPS Neo 7M dan server.

The performance of MSMEs can be measured by achieving good performance during a certain period. Good MSME performance can contribute to improving the country's economy. The purpose of this study was to determine the impact of management knowledge and innovation on MSME performance in MSMEs in Aceh. The type of research used is quantitative descriptive research. The population in this study were MSME actors in Aceh. The sample used was non-probability sampling using the Slovin formula with a total sample of 228 respondents. The methods used in this study were validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, partial test (t), Simultaneous test (F), and determination test (R). Data were processed using SPSS software version 25. The results of this study indicate that knowledge management has a significant effect on MSME performance in MSME actors in Aceh. Innovation has a positive and significant effect on MSME performance in MSME actors in Aceh. knowledge management and innovation simultaneously have a positive and significant effect on the performance of MSMEs in Aceh.

Proyek Peningkatan/Revitalisasi Terminal Penumpang Tipe A Bobotsari mengalami hambatan di lapangan yang menyebabkan keterlambatan dalam pelaksanaan pekerjaan. Oleh karena itu, diperlukan peran manajemen konstruksi untuk pengawasan proyek demi mencapai hasil yang optimal. Tindakan yang diambil adalah merencanakan dan menganalisis estimasi waktu dan biaya konstruksi pada pekerjaan struktur dengan penambahan jam kerja dan tenaga kerja menggunakan metode time cost trade off dengan bantuan software Primavera Project Planner P6 agar proyek dapat selesai tepat waktu. Berdasarkan hasil analisis, estimasi waktu pelaksanaan pekerjaan struktur dengan metode time cost trade off adalah 124 hari kalender, yang lebih cepat  9 hari kalender dibandingkan durasi normal (133 hari kalender). Biaya yang timbul akibat penambahan jam kerja sebesar Rp2.641.480.280,00 yang lebih besar Rp97.126.530,00 dibandingkan biaya normal (Rp2.544.353.750,00), dan biaya akibat penambahan tenaga kerja sebesar Rp2.554.488.416,00 yang lebih besar Rp10.134.666,00 dibandingkan biaya normal (Rp2.544.353.750,00).

Adolescence is a crucial period where individuals begin to build their self-identity in determining the direction of their lives, especially in grade XII students. Where this condition often causes anxiety, self-doubt, feelings of boredom, and social pressure, one important aspect that influences an individual's ability to adapt and resilience to these challenges is self-efficacy. Someone with high self-efficacy is usually more optimistic, resilient, and able to overcome challenges to achieve their goals. The purpose of this study was to determine the effectiveness of expressive writing techniques in improving self-efficacy. Participants in this study were 34 students, who were divided into two groups, namely the control group and the experimental group. The experimental group was given treatment in the form of expressive writing. This study used a Quasi-Experimental research type with a Two-Group Pretest-Posttest Design. Data analysis used in this study was processed using Jamovi software. While the data analysis method used was the paired test and independent sample T-Test. Based on the results of the analysis of the pretest and posttest scores of the experimental group, a significant value of 0.280 (p> 0.05) was shown, which means there was no significant difference in the level of students' self-efficacy after treatment. Thus, it can be concluded that expressive writing treatment can improve students' self-efficacy.

Conventional power plants that exist today can cause environmental damage, such as air pollution and the erosion of fossil reserves. Therefore, humans continue to innovate to develop environmentally friendly power plants. One of them is the combined wind turbine and solar cell technology to create a more effective solution called a Hybrid power plant. This research proposes a VAWT Helix Turbine Design for Microhybrid Power Plant. The design is according to the wind speed and solar radiation for the Madiun city area. BMKG data shows that the average wind speed is 3 m/s to 7 m/s. Meanwhile, the sun's heat is on average 25°C to 36°C. The wind turbine uses 3 blades of helix type and the solar cell used is Monocrystalline. The design was designed using the AutoCAD program and simulated using Qblade software. The blades are made using 3D Printing Polylactic Acid (PLA) and then printed using a 3D Printer. Simulation results using Qblade show the average value when the wind speed is 3 m/s produces an average power within 11.4 Watt. When the wind speed is 4 m/s, the average power is 33.7 Watt. When the wind speed of 5 m/s produces an average power of 80.2 watts.

According to Letementira (2020), a latrine is a safe and comfortable place for defecation or the disposal of feces, designed to prevent contamination of water bodies and avoid unpleasant odors. The World Health Organization (WHO) reported in 2019 that globally, 892 million people still practice open defecation. The Indonesian Ministry of Health's website reveals that, as of January 2020, there are still 8.6 million households in the country where family members practice open defecation (Ministry of the Republic of Indonesia, 2020). This research aims to determine the relationship between knowledge, attitudes, and latrine ownership in Silale Village, Nusaniwe Subdistrict. The total population of the village, consisting of 75 respondents, was used as the sample for this study, and total sampling was applied. The research instruments included questionnaires, and data analysis was conducted using SPSS software with a chi-square test for statistical analysis. The results showed a significant relationship between knowledge, attitudes, and latrine ownership, with a p-value of 0.000. This indicates that both knowledge and attitude are closely related to the ownership of latrines in the study area. These findings suggest that improving public knowledge and attitudes toward sanitation practices could play a crucial role in promoting latrine ownership and ultimately reducing open defecation practices in Silale Village.