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The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This research was motivated by the absence of research on analyzing the quality of tomato sauce using the roasting method. The aim of this research is to determine the quality of tomato sauce using the roasting method regarding aroma, texture, color and taste. As well as knowing how to process tomato sauce using the roasting method, developing creativity in processed food products, adding information about processing tomato sauce, providing information to the public on how to process tomato sauce using the roasting method, increasing sales value, food security and product quality by empowering food ingredients. local. Producing tomato sauce with the best results can also be utilized and preserved by future generations. This type of research is a pure experiment, namely conducting direct experiments on the quality of tomato sauce using the roasting method. This experiment is also called a single factor experiment because it only analyzes the influence of one factor, namely the influence of the roasting method on the quality of tomato sauce. This research stage will be carried out using organoleptic testing, carried out by 3 panelists on the quality of tomato sauce which includes aroma, texture, taste and color. This research was carried out 3 times repeatedly by distributing questionnaires to 3 panelists. After determining the panelists. prepare tools and materials to carry out experiments to be carried out. After that, process the tomato sauce using the roasting method 3 times for the panelists.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Brand Ambassador and Social Media Marketing are effective marketing strategies to encourage purchasing decisions. This study aims to determine the direct and indirect effects of brand ambassadors and social media marketing on purchasing decisions for Nature Republik products. This research uses a quantitative descriptive approach. The population of this study were consumers of Nature Republik, the sampling technique used purposive sampling totaling 100 respondents who live in Malang City. This research data analysis was carried out using the SEM PLS method using the SmartPLS application, descriptive analysis test and hypothesis testing. The results showed that 1) Brand Ambassador has a positive and significant effect on purchasing decisions for Nature Republic products in Malang City, 2) Brand Ambassador has a positive and significant effect on Social Media Promotion of Nature Republic products in Malang City, 3) Social Media Promotion has a positive and significant effect on Purchasing Decisions for Nature Republic products in Malang City.

Batik culture is very strong in Indonesia, this is the reason that batik can be found throughout the archipelago, with unique characteristics that distinguish it in each region. However, people are often confused and find it difficult to recognize one type of batik from another. One of the famous types of batik motif is Batik Parang. This research aims to establish a Convolutional Neural Network (CNN) model to classify Batik Parang and help people distinguish it from other batik motifs. Deep learning, particularly CNN, was chosen because it has a high accuracy rate in image classification. A quantitative Experimental design is used, using a dataset of 100 batik images evenly divided into two classes, namely Batik Parang and not Batik Parang. The dataset is divided into two categories, namely training data and testing data, with a data ratio of 80:20. Thus, by using Convolutional Neural Network (CNN), the classification between Batik Parang and not Batik Parang produces an accuracy of 95%, with the use of epoch = 118 and batch_size = 100.

The purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store. The sample in this study was furniture buyers at the Udin Surya Store who met with researchers from June to July 2023 using incidental sampling techniques and the number of samples obtained was 50 people. Buyers as the sample in this study were given a questionnaire consisting of 25 statements. Responses to the questionnaire were tested for validity and reliability before multiple linear regression analysis was carried out using the SPSS application. The results of testing the research instrument, namely the questionnaire, show that the 25 statement items are valid because r count > r table. Apart from that, all statements are reliable because the Cronbach's Alpha value is > 0.60 (0.915 > 0.60). The regression equation obtained is Y = 7.308+0.015X1+0.168X2 +0.199X3+0.535 X4. The correlation coefficient value is 0.789, this shows a strong relationship between consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on the decision to purchase (Y) furniture at the Udin Surya Store. The coefficient of determination value is 0.589, which means that consumer behavior consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store is 58.9% while the remaining 41 .1% is influenced by factors not included in this study. Simultaneous testing shows that the value of Fcount > Ftable (18.553 > 2.58) so it can be concluded that there are consumer behavior variables consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) which influence jointly on decision to purchase (Y) furniture at the Udin Surya Store. Next, a partial test was carried out by looking at the calculated t value for each sub-variable of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4), each of which was 0.052; 1,283; 1,211; 4.804 which when compared with the t table of 2.01410, then psychological (X4) is 4.804 > 2.01410, the dominant influence on purchasing decisions (Y) for furniture at the Udin Surya Store because t count > table. Meanwhile, culture (X1), social (X2), personal (X3) do not have a significant effect on purchasing decisions (Y) for furniture at the Udin Surya Store because the calculated t value < t table.

In the current era of globalization, the use of computer technology has been widely used, including in the operations of non-formal organizations such as farmer women's groups (KWT), one of which is in administration, activities, schedules, sales. agenda, and reporting is still manual, namely with bookkeeping records and does not yet have a system for this. Given these problems, the right solution is to create a web-based information system for women farmer groups (kwt). In analyzing and designing, the author uses a software development method that uses the V-Model method, which is an extension of the waterfall model. It is called expansion because the stages are similar to those in the waterfall model. If in the waterfall model the process is carried out linearly, then in the V model the process is branched. In this V model, the relationship between the software development stage and the testing phase is described. The purpose of this research is to produce an information system that can make it easier for the kwt to do administration. activity. timetable. sale. agenda. and reporting without recording with the books.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

The purpose of this study is to analyze the effect of government spending on education and health on the Human Development Index in the border areas of North Sulawesi province in the last eleven years. This study uses secondary data taken from the Central Bureau of Statistics of North Sulawesi and the Directorate General of Financial Balance for the period 2011 – 2021. The analysis used was multiple regression analysis of panel data that combined the data of four districts using a panel data analysis model on the eviews application with data collection of Health, Education and Human Growth Index. Regression testing shows Y = 63.9 + 2.9 X1 + 6.47X2. In the T test, it explains that the Education variable has a significant influence on HDI and the results of the Health variable have a significant influence on HDI, the amount of government spending on education and health can be seen from the R-square of 0.96, meaning that X1 and X2 have a significant influence on Y by 96 percent and the rest by other factors.

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity, economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach

This study aimed to analyze the effect of service quality and the image of the South Kuta District Office on community satisfaction in the South Kuta District area. Sampling techniques in research using techniques purposive sampling involving 100 respondents. Methods of data collection using a questionnaire. Testing the quality of the instrument is done by analyzing the validity and reliability of the instrument. The analysis technique used is multiple regression with the help of the SPSS program. The results showed that 1) partially the quality of service at the South Kuta sub-district office has a significant effect on community satisfaction; 2) partially the image of the South Kuta District Office has a significant effect on community satisfaction; 3) simultaneously the quality of service and the image of the South Kuta District Office have a significant effect on community satisfaction. The simultaneous contribution of service quality variables and the image of the South Kuta District Office to community satisfaction is 94.3%.

This research aims to determine the effect of online transportation on labor absorption in Kupang City. This research was conducted on online application drivers in Kupang City, namely Grab, Maxim and InDrive. The number of samples studied was 32 respondents. This research uses a quantitative research approach. The sampling technique for this research uses a non-probability technique, namely the incidental sampling technique. Data analysis used in quantitative methods is validity testing, reliability testing, simple linear regression, and hypothesis testing using the Statistical Package for Social Science 26.0 for Windows (SPSS 26) tool. The test results show that the online transportation variable has an effect on labor absorption. Other findings show that online transportation simultaneously influences labor absorption with a coefficient of determination of 68.6%.

The development of print media is now more advanced, starting from ordering wedding invitations, business cards, letterheads, etc. offline, now it can be ordered online via the web. Currently, increasingly advanced technology, CV. Sinar Karya still uses the manual method to receive orders via telephone/walk in store. In the type of ordering goods, it is known that the customer generally has to come to the place to order the goods needed. But many customers feel dissatisfied with the system, technological developments are currently growing rapidly, namely making web orders that are easy for customers to understand. With advances in technology in Indonesia, the development of the e-commerce industry has made it easier for people to order goods online. This application was made using the waterfall method and built using the PHP programming language, BOOSTRAP. In developing this system through several stages, namely: needs analysis, system design, implementation, testing and development of the system. For the testing phase, a functional test is carried out using the Visual Studio application, used to test the function of the application that has been built, whether it meets what is needed. If the results of application testing have gone well and there are no problems. This web-based printing service system was created to make it easier for customers and owners to place orders and transactions. After the application is made and implemented, it can be concluded that in terms of customers, it is easier to place orders and make payment transactions at CV printing services. Sinar Karya. For owners it's easier when they want to see order data and customer data that has been registered in the application. Keywords: PHP, Ordering, Printing services, waterfall, boostrap

This research aims to determine the influence of work motivation and work discipline on the performance of production unit employees at the company PT. Semen Tonasa District. Pangkep. The method used in this research is a quantitative method with the number of respondents being 75 employees who were used as samples using a sampling technique, namely using a saturated sample. The analysis used in this research is a multiple linear regression test. The results of simultaneous testing of work motivation and work discipline variables have a positive and significant influence on employee performance variables as proven based on simultaneous test results with a significance value of f<α (0.000<0.05). The partial test results of the work motivation variable have a positive and significant effect on employee performance variables with a significance value of f<α (0.000<0.05). The partial test results of the work discipline variable have a positive and significant effect on employee performance variables with a significance value of f<α (0.000<0.05).

The purpose of this research is to analyze the effect of performance benefits and interpersonal communication on employee performance with career satisfaction as a mediating variable. The population in this study were all employees of the Regional Secretariat of Batang Regency, totaling 114 employees. The number of samples taken in this study were all members of the population using the census method. The data processed after distributing the questionnaires were 101 bundles. Methods of data analysis using regression analysis and data processing using SPSS. The results of hypothesis testing show that performance allowances have a positive and significant effect on career satisfaction, so it can be interpreted that the better the performance allowances, the higher career satisfaction. Interpersonal communication has a positive and significant effect on career satisfaction, so it can be interpreted that the smoother the interpersonal communication, the higher the career satisfaction. Career satisfaction has a positive and significant effect on employee performance, so it can be interpreted that the higher career satisfaction, the better employee performance. Performance allowances have a positive and significant effect on employee performance, so it can be interpreted that the better the performance allowance, the higher the employee performance. Interpersonal communication has a positive and significant effect on employee performance so that it can be interpreted that the smoother the interpersonal communication is carried out, the better the employee performance. The results of the analysis of mediating variables using the Sobel test found that career satisfaction can mediate the effect of performance allowances on employee performance. This proves that career satisfaction is a mediating variable from the effect of performance allowances on employee performance. Career satisfaction can mediate the effect of interpersonal communication on employee performance. This proves that career satisfaction is a mediating variable from the effect of interpersonal communication on employee performance.

This study aims to determine and analyze the partial and simultaneous influence between Fulfillment of Employee Needs using Maslow's needs theory on Work Commitment to Employees at Bank Muamalat KCU Makassar. This research is an explanatory research with a quantitative approach. This sampling method uses simple random sampling technique with a total sample calculation from the population of permanent employees of Bank Muamalat KCU Makassar, with a sample size of 55 respondents. Data collection was carried out by distributing questionnaires via google form (online) and direct distribution (offline). The data analysis technique used to analyze the relationship between the independent variable and the dependent variable is validity test, reliability test, classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and linearity test, hypothesis testing used is the coefficient of determination (R2), Partial Test (t test), Simultaneous Test (F test) and Multiple linear regression analysis. The results of this study indicate that physiological needs, security needs, appreciation needs and self-transcendence needs partially have no significant effect on work commitment with a significant value respectively, (physiological needs: 0.810> 0.05), (security needs: 0.979> 0.05), (appreciation needs: 0.093> 0.05) and (self-transcendence needs: 0.400> 0.05), so that hypotheses H1, H2, H4, and H6 are rejected. While social needs and self-actualization needs have a positive and significant effect on work commitment with their respective values, social needs of 0.014 < 0.05 and self-actualization needs of 0.001 < 0.05, so that H3 and H5 are accepted. The results of this study also found that the variable Fulfillment of Needs (physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs) has a significant simultaneous / joint influence on employee work commitment at Bank Muamalat KCU Makassar based on the results of the F test which is worth 25.101> 2.29 F table values and a significance value of 0.000 <0.05. This means that the fulfillment of physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs has an important role in increasing the work commitment of employees of Bank Muamalat KCU Makassar.

This study aims to determine the effect of work discipline on employee performance at PT Liny Jaya informatics Makassar. The method used in this research is quantitative with the number of respondents 40 employees who are used as samples with sampling techniques, namely saturated samples. The data used in this study are primary data obtained directly from data sources using a questionnaire. The data analysis method uses reliability test, validation test, simple linear regression test, coefficient of determination, hypothesis testing (T test). The test results of work discipline variables have a positive and significant effect on employee performance variables.

This research aims to determine the effect of work motivation on employee performance. The object of this research is PT. Liny Jaya Informatics Makassar which operates in the field of science and technology. The data used in this research is primary data with a sampling method using purposive sampling, and a data analysis method using simple regression analysis, while the sample taken was 40 employees. The results of this research have been tested for validity and reliability, and hypothesis testing has also been carried out using simple regression analysis techniques. The results of this research show that the work motivation variable (X) has a positive and significant effect simultaneously on employee performance (Y), meaning that if work motivation increases, employee performance will increase.

The culinary business is currently one of the most promising business opportunities. However, behind the success of the business there are certainly factors that influence consumers, such as strategic location and lifestyle that is appropriate at this time. This study aims to describe and analyze the influence or impact obtained from location and lifestyle on purchasing decisions at Jiwa Raga Kitchenette Padang Restaurant. This type of research is quantitative with an associative method in the form of a causal relationship. The study population consisted of consumers who visited Jiwa Raga Kitchenette Restaurant with a research sample of 160 samples and the sample was collected by applying purposive sampling technique. The data collection technique used was the distribution of questionnaires to consumers of Jiwa Raga Kitchenette Restaurant. The questionnaire was prepared using a Likert scale and had been tested for validity with the help of SPSS 23.00. The research data were analyzed using multiple linear regression analysis methods, using prerequisite analysis tests, namely normality test, multicollinearity test and heteroscedasticity test. In testing this hypothesis, partial statistical test (t test) and simultaneous statistical test (F test) were used with significance level α = 0.05 (5%). The results of the research data analysis indicate that the independent variables, namely location (X1) and lifestyle (X2), have a positive and significant influence on the dependent variable, namely the purchase decision (Y). The results of the hypothesis test indicate that the location variable has a significantly positive impact on purchasing decisions, as well as the lifestyle variable on purchasing decisions. Overall, the simultaneous test results indicate that both variables, location (X1) and lifestyle (X2), have a positive and significant effect on the purchasing decision variable (Y).