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This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.    

Pendahuluan: Dampak yang timbul dari keracunan menyebabkan sakit, dan kematian, dapat juga mengakibatkan kerugian ekonomis yang sangat besar. Keracunan dapat ditangani jika pengetahuan dan sikap petugas lapas mengetahui tentang informasi dan penyuluhan terkait dengan keracunan makanan. Tujuan penelitian untuk mengetahui pengaruh tingkat pengetahuan dan sikap petugas lapas dalam penanganan keracunan makanan di Lapas IIA Kota Gorontalo. Metode penelitian korelasional, jumlah populasi sebanyak 93 orang dengan pengambilan sampel menggunakan rumus slovin sehingga diperoleh jumlah sampel sebanyak 48 responden. Hasil penilitian menunjukan responden dengan pengetahuan baik sebanyak 43 responden dan responden dengan sikap baik sebanyak 41 responden hasil analisis chi-square menunjukan terdapat pengaruh antara pengetahuan dan sikap petugas lapas dalam penanganan keracunan makanan pada tahanan dilapas IIA dengan nilai P = 0,01 < 0,05. Saran diharapkan penelitian ini dapat memberikan informasi terkait pengetahuan dan sikap petugas lapas dalam penanganan keracunan. Kesimpulannya terdapat pengaruh tingkat pengetahuan dan sikap petugas lapas dalam penanganan keracunan makanan pada tahanan di lapas IIA Kota Gorontalo.