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Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas sistem e-Filing terhadap kepatuhan Wajib Pajak Orang Pribadi dalam pelaporan Surat Pemberitahuan (SPT) Tahunan di Kabupaten Lampung Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Instrumen penelitian diuji validitas dan reliabilitasnya dengan Pearson Product Moment dan Cronbach’s Alpha. Analisis data dilakukan menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa efektivitas e-Filing berpengaruh positif dan signifikan terhadap kepatuhan pelaporan pajak, dengan nilai koefisien regresi sebesar 0,624 dan R² sebesar 0,488. Artinya, sebesar 48,8% variasi kepatuhan dapat dijelaskan oleh efektivitas e-Filing. Penelitian ini terbatas pada satu wilayah dan satu variabel bebas, sehingga penelitian lanjutan disarankan untuk mencakup area yang lebih luas dan variabel yang lebih beragam. Temuan ini menegaskan bahwa transformasi digital dalam administrasi perpajakan harus mempertimbangkan faktor psikologis pengguna, seperti persepsi kemudahan dan manfaat sistem. Penelitian ini memberikan kontribusi bagi pengembangan literatur perpajakan digital dan dapat menjadi masukan strategis bagi otoritas pajak dalam meningkatkan kepatuhan melalui optimalisasi layanan digital.

Digital transformation in the payment system in Indonesia is experiencing rapid development, especially with the presence of the Quick Response Code Indonesian Standard (QRIS) which facilitates digital transactions in various sectors. One of the most popular digital wallet platforms and widely used by students is GoPay. This study aims to analyze the influence of the perception of benefits and ease of use of QRIS on GoPay usage decisions, with user satisfaction as an intervening or mediation variable. The research was conducted on students from private universities in Malang City using a quantitative approach with an explanatory design. A total of 73 respondents were selected using a simple random sampling technique and the data were analyzed using the Partial Least Square, method using the Technology Acceptance Model (TAM) theoretical framework as a theoretical foundation. The results of the analysis show that the ease of use of QRIS significantly affects students' decisions to use GoPay. This is indicated by a t-statistical value that exceeds the significance threshold of 1.96. However, the perception of benefits has not been shown to have a significant influence on usage decisions. In addition, the results of the mediation test showed that user satisfaction played a significant role as a mediator in the relationship between ease of use and GoPay usage decisions. In contrast, user satisfaction does not mediate the relationship between benefit perception and usage decisions. The implications of these findings emphasize the importance of developing a simple and intuitive user interface and user experience. Digital payment app developers are advised to focus on improving the usability aspect in order to encourage loyalty and repeat decisions from young users. This research makes an important contribution to the literature on the adoption of digital technology and the behavior of younger generation users in the era of digital transformation.

Penelitian tentang persepsi dan kepemilikan generasi milenial terhadap Dana Pensiun Lembaga Keuangan (DPLK) bertujuan mendeskripsikan data dan informasi tentang DPLK melalui metode survei. Hasil penelitian menyimpulkan persepsi generasi milenial terkait DPLK masih tergolong rendah, karena 61% milenial tidak tahu tentang DPLK. Akibatnya, 86% generasi milenial yang bekerja belum memiliki program DPLK. Tingkat kepemilikian DPLK dari generasi milenial masih tergolong sangat rendah. Hanya 1 dari 10 generasi milenial yang memiliki program DPLK. Sebagai perencanaan hari tua, 78,5% generasi milenial mau membeli program DPLK secara individual, bukan diikutkan kantornya. Persepsi dan kepemilikan generasi milenial terhadap DPLK sangat dipengaruhi oleh 1) ketidak-tahuan manfaat DPLK, 2) kurangnya edukasi DPLK kepada generasi milenial, dan 3) tidak tersedianya akses membeli DPLK yang mudah. Agar generasi milenial tetap sejahtera di hari tuanya.

Cryptocurrency has become a new trend in the world of digital finance, but its adoption is still limited among the public. This study aims to analyze the effect of perceived benefits and trust on cryptocurrency purchase intention among students of Bina Sarana Informatika Margonda University. A quantitative approach was used by distributing questionnaires to student respondents. Data processing uses the SPSS 25 application and data analysis is carried out by testing validity, reliability, classical assumptions, multiple linear regression, hypothesis testing and the coefficient of determination. The results showed that partially perceived benefits had no effect, while trust was proven to have an influence. Simultaneously, perceived benefits and trust affect cryptocurrency purchase intention. The findings imply the importance of increasing understanding of the benefits and building public trust, especially students, in cryptocurrency to encourage the adoption of this technology. This research also highlights the need for further education on the potential and risks of cryptocurrencies, as well as the development of supportive regulations to increase trust and adoption among students and the general public

The development of technology has brought many changes, especially in the field of digital technology. One of the innovations of this development is Financial Technology or fintech. Fintech introduced electronic wallets or e-wallets, for example Flip. By using trust as an intervening variable, this study attempts to investigate the influence of perceptions of ease, benefits, and security on the interest in using Flip e-wallets in Kota Bekas. This study provides respondents with an online questionnaire to generate primary data for further analysis. Respondents were selected from a non-probability sampling method with a purposive sampling technique, resulting in 175 respondents with 35 statements. The research findings show that perceptions of ease, benefits, and security influence the interest of Kota Bekas residents in using Flip e-wallets. In addition, the level of trust in Flip e-wallets in Kota Bekas is also influenced by these three factors. Trust acts as an intervening variable to moderate the impact of views of ease of use, benefits, and security on the interest in using Flip e-wallets, where the findings prove that trust influences people's desire to use Flip e-wallets in Kota Bekasi.

Instagram is a social media platform used to preach the faith. Instagram is a social media trend. The various interesting features on Instagram make the younger generation very close to this social media and can interact with each other. The aim of this research is to determine the perceptions of Catholic youth regarding the benefits of Instagram in building relationships in the Santo Fidelis Sigmaringen Sejiram Parish, West Kalimantan. Qualitative research is used in the writing method of this article. Data was collected through observation, interviews and meetings (FGD). The research results show that the younger generation understands the benefits of Instagram for building relationships. The Instagram account “omkinnocentius_canoura_arnau” makes it easy for the younger generation to receive information about parish activities. Socializing on Instagram can help users build many relationships. This can be seen from the participation of the younger generation who are actively involved in congregational activities. Instagram is a suitable tool to invite many young people to participate in church activities. By actively participating in church activities, young people can build bonds and continue to live out their faith.

The purpose of this study was to determine: (1) The effect of perceived usefulness on purchasing decisions (study of management students at the University of Nineteen November Kolaka). (2) The Effect of Perceived Ease of Use on Purchasing Decisions (Study on Management Students at the University of Nineteen November Kolaka. This research uses a quantitative method approach. Data collection in this study uses observation and questionnaires. The population of this study is management students class 2018-2022. Meanwhile The sample of this research is 84 respondents by determining the sample using probability sampling technique.The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model test (outer model) and structural model test (inner model) with Smart PLS 3.0. Based on the research results it is known that the Perceived Usefulness variable has a positive and significant effect on Purchase Decisions as indicated by the P-Values ​​of 0.049. As well as the Perceived Ease of Use variable also has a positive and significant effect on Purchase Decisions this is indicated by the value P-Values ​​of 0.000.

This article aims to analyze the perceptions of PGSD UNP students regarding the benefits of microteaching in increasing teacher competence in pedagogic and personality aspects. This type of research is descriptive qualitative. The subjects of this study were active students who took part in Micro Teaching at the S1-PGSD Study Program, Padang State University as well as students who had completed the Micro Teaching course, with a total of approximately 50 students. Data about perceptions were taken using a questionnaire which was distributed through the media google form. The instrument used to obtain research data by filling out a questionnaire. The data analysis technique used in this study is qualitative analysis. The type of scale used to measure data is the Likert scale. The results showed that the benefits of Micro Teaching for PGSD UNP students in increasing competence in the pedagogic and personality aspects have great benefits with the highest percentage of answers to the statements given, namely most students agree with the statements given, with the highest percentage being 70% agree, while for the percentage of perceptions that disagree with all statements is 0%.

Dalam  beberapa  tahun  terakhir  ini  perkembangan  sistem  pembayaran  yang berbasis  teknologi  telah  mengubah  secara  signifikan  arsitektur  sistem  pembayaran konvensional  yang  mengandalkan  fisik  uang  sebagai  instrumen  pembayaran  meski  fisik uang  sampai  saat  ini  masih  banyak  digunakan  masyarakat  dunia  sebagai  alat pembayaran  namun  sejalan  dengan  perkembangan  teknologi  sistem  pembayaran  yang pesat  pola  pembayaran  tunai  atau  cash  secara  berangsur  beralih  menuju  pembayaran non tunai. Salah satu produk keuangan digital tersebut adalah uang elektronik (e-money).[1] Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepercayaan, persepsi manfaat dan religiusitas terhadap keputusan pembelian menggunakana e-money. Metode penelitian yang digunakan yaitu kuantitatif deskriptif. Sampel yang diambil sebanyak 267 responden dengan teknik proportionate stratified random sampling. Penelitian ini menggunakan alat hitung spss versi 22. Hasil penelitian menggunakan analisis regresi linear berganda, uji t (parsial) dan uji f (simultan) didapatkan sebuah jawaban bahwa variabel kepercayaan, persepsi manfaat, dan religiusitas berpengaruh positif dan signifikan terhadap keputusan pembelian menggunakan e-money dengan hasil tersebut sekaligus menjawab tujuan dari penelitian.

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

Latar Belakang: Halusinasi merupakan salah satu gejala gangguan jiwa pada individu yang ditandai dengan perubahan persepsi sensori, merasakan sensasi palsu berupa suara, penglihatan, pengecapan, dan perabaan. Pasien merasakan stimulus yang sebenarnya tidak ada.Tujuan: Penelitian ini bertujuan untuk menyusun resume asuhan keperawatan dan mengidentifikasi manfaat terapi menggambar kaligrafi islami untuk mengontrol halusinai pada pasien halusinasi.  Metode Penelitian: Jenis metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan case study research (studi kasus). Subjek yang digunakan dalam penelitian yaitu 3 pasien halusinasi pendengaran. Penelitian ini dilakukan di RSJD dr. Arif Zainudin Surakarta. Instrument penelitian dalam penelitian ini meliputi alat tulis, format pengkajian asuhan keperawatan, SOP terapi menggambar kaligrafi, lembar observasi pasien, jadwal penelitian dan alat tulis. Hasil: Terapi menggambar kaligrafi islami efektif bermanfaat menurunkan frekuensi halusinasi pada asuhan keperawatan pasien dengan gangguan halusinasi.Kesimpulan: terapi menggambar kaligrafi islami efektif untuk menurunkan atau mengurangi halusinasi pada pasien yang mengalami halusinasi.

        Munculnya berbagai layanan e-money membuat masyarakat mempertimbangkan berbagai hal dalam memilih suatu layanan. Tujuan penelitian ini adalah untuk menganalisis pengaruh persepsi manfaat, persepsi kemudahan, persepsi kredibilitas dan persepsi resiko terhadap minat penggunaan e-money syariah di kalangan mahasiswa di Solo. Obyek dalam penelitian ini adalah mahasiswa di Solo dengan sampel sebanyak 100 responden. Teknik analisis data meliputi pengujian instrumen penelitian, uji asumsi klasik, analisis regresi linier berganda,  koefisien determinasi dan uji t sebagai uji hipotesis. Hasil analisis menunjukkan bahwa persepsi manfaat dan persepsi kredibilitas berpengaruh signifikan terhadap minat penggunaan e-money di kalangan mahasiswa. Sebaliknya persepsi kemudahan dan persepsi resiko tidak berpengaruh signifikan terhadap minat penggunaan e-money di kalangan mahasiswa.

The purpose of this study is to provide empirical evidence about the influence of perceived benefits (perceived benefits) and perceived credibility (perceived credibility) to the use of e-banking. This study is based on Social Contract Theory and the Theory of Diffusion of Innovations. Samples are intended private companies located in Yogyakarta and gained as much as 71 companies. Statistical analysis is done is test the initial validity and reliability tests early, test construct validity and reliability tests construct instruments, test Classical Assumptions: Normality test, test Multicollinearity, Heteroskidastity test, and autocorrelation test. Multiple Regression Analysis to test the empirical model and hypotheses. The results showed that the perceived benefits of (Perceived Benefits) has a positive effect on the use of e-banking. However, the influence of perceived credibility (Perceived Credibility) against the use of E-Banking (E-Banking Usage) is not proven. Keywords: social contract theory, theory of diffusion of innovations, benefits perceived, perceived credibility and use of e-banking.