Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Demak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pengguna e-filing yang terdaftar di KPP Pratama Demak dengan sampel sebanyak 100 responden yang didapat melalui rumus Slovin. Data penelitian diperoleh melalui   penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode Accidental Sampling. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem e-filing berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, tingkat pemahaman perpajakan berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak berpengaruh secara simultan terhadap kepatuhan wajib pajak.  

Alat komunikasi pada saat ini merupakan suatu kebutuhan yang sangat penting bagi masyarakat. smartphone bukan merupakan barang yang mewah lagi bagi masyarakat pada saat ini, masyarakat lebih menyukai smartphone karena mudah dibawa dan dapat digunakan kapanpun. Salah satu merek smartphone yang banyak dikenal masyarakat adalah Samsung, namun Samsung harus bisa bersaing dengan merek lain yang menawarkan kualitas bagus, selalu memberikan promo dan citra merek yang baik, untuk itu Penelitian ini bertujuan untuk mengetahui pengaruh Citra Merek Terhadap Keputusan Pembelian Smartphone Samsung, Promosi Produk Terhadap Keputusan Pembelian Smartphone Samsung, kualitas Produk Terhadap Keputusan Pembelian Smartphone Samsung. Populasi Penelitian adalah mahasiswa Universitas Semarang yang pernah membeli smartphone samsung. Dengan menggunakan metode purposive sampling maka didapatkan Jumlah sampel sebanyak 96 Responden. Teknik Pengumpulan Data Yang digunakan data Primer dengan kuesioner, data diolah dengan bantuan SPSS 23. Metode analisis pada Penelitian ini adalah Analisis regresi Linier Berganda, dengan lolos Uji Validitas, Uji reliabilitas, uji asumsi klasik, kemudian untuk menguji hipotesis digunakan uji t, uji f dan terakhir uji determinasi. Hasil Penelitian Ini Menunjukkan Bahwa hipotesis 1 diterima Citra Merek Berpengaruh Posistif Terhadap Keputusan Pembelian Smartphone Samsung, hipotesis 2 diterima, Promosi Produk Berpengaruh Posistif Terhadap Keputusan Pembelian Smartphone Samsung, hipotesis 3 diterima Kualitas Produk Berpengaruh Posistif Terhadap Keputusan Pembelian Smartphone Samsung.

Introduction: The present study aimed to explore the frontline employees in-shop motivation to influence the customers in-shop emotions. The study further proposed the conceptual foundations of the dynamic nature of value outcomes in non-fuel retail stations, where each customer perceives the interaction with frontline employee differently. Therefore, the value outcomes based on the customers’ in-shop emotions were dynamic.Methods: The study had used the content analysis to seek the outcome where the data was collected using open-ended interviews from frontline employees and customers of non-fuel retail outlets in Malaysia. The sample size was 12 using the snowball technique, including 6 frontline employees in phase 1 and 6 customers in phase 2 who had visited the same non-fuel retail outlets used in phase 1 for data collection.Findings: The results showed interesting findings where it was observed that customers get positive and negative influence emotionally through individual interaction with frontline employees. Furthermore, the positive/negative emotions helped the customers to create or destroy the value individually. These service encounters are subjective and vary from customer-customer affecting their emotions differently are therefore cannot be generalized on the large set of audience.Originality: Through the lens of S-D logic paradigm, the present study has conceptualized the dynamic nature of emotions which can lead towards value creation/value destruction or value destruction/value creation in different situations and contexts based on the individual service encounters of customers-frontline employees within non-fuel retail shops.

Abstract. "Teenager", a word that contains many kinds of impressions. Some people say that teenagers are a normal group, no different from other social groups. While some other parties consider teenagers as a group that often causes difficulties for parents. In addition to this opinion, there are also those who argue that youth is a potential that needs to be utilized. (Mappiare, 1982). However, the opinion of teenagers about his personality, then they will show a different impression. Some of them may speak of adults' indifference or indifference to their group. There are also those who will give the impression that their group is a minority with their own "world" and cannot be touched by their parents. Based on the impressions presented, it is very important that teenagers are a potential group to work with. This is because youth are a group that has responsibility for the nation and the future. In fact, in Indonesia, adolescent make up about a third of the total population. Especially in their youth, they have great vitality and patriotism. Thus, youth are the successors of the nation's hope. (Mappiare, 1982). Teenagers don't really belong. They are no longer included in the children's class, but are not yet fully accepted into the adult class. Adolescents are between children and adults. Therefore, adolescence is often called the period of "identity search" or the period of "storm, storm". However, adolescence is a developmental period that is currently in the potential of childhood, both cognitively, emotionally, and physically. (Hartinah, 2008). The rapid intellectual development of adolescents in the way of thinking allows them to integrate into adult society, but it is also the most prominent feature of all periods. Continuity of intellectual development makes teenagers able to think formally. This stage allows teens to think more abstractly, test assumptions, and consider the opportunities available to them rather than just seeing them for what they are. Intellectual ability like this is what distinguishes youth from previous times. In addition, the development of certain talents or interests among adolescents also begins to order and begins to decline based on factors that affect both themselves and their environment. All teenagers more or less have certain special interests that include various types. Intellectual development and special talents or interests are part of cognitive development that occurs in adolescents. This cognitive development affects a person's way of thinking, analyzing a problem, and a person's preferences for certain things.
Keywords: Cognitive, Emotional, Psychological, Teen

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

This paper aims to provide an explanation of the contribution of Islamic banking in the framework of national economic development, considering that the Islamic industry has developed rapidly in the last few decades. The method used is a systematic literature review (SLR) by documenting several articles that have similar research. The findings show that economic development aims to improve the welfare of its people. The success of a country's development can be seen from a high and sustainable level of economic growth. This growth can be seen through the increase in the production of industrial goods, the number of schools, the increase in infrastructure, and the increase in the service sector. Economic development will have an impact on changes in the economic structure towards a better stage, so that socio-economic aspects in society can be seen in the form of reduced poverty, unemployment, and increased people's purchasing power. Unstable economic growth has resulted in Indonesia still being in the middle income zone, therefore the participation of all elements of the government, society and the banking sector is no exception. Banking has an important role in advancing the national economy, besides functioning as a collector and distributor of public funds, banking also aims to support the implementation of national development in the framework of increasing equity and economic stability towards increasing the welfare of the community at large. Especially in the Islamic economy, Islamic banking seeks to accelerate economic growth by carrying out financial, commercial and investment activities in accordance with Islamic teachings. Islamic banks are not only banks that eliminate the interest system in their operations but also carry out social welfare oriented roles. The Islamic banking industry has a strategic role in the development of the people's economy, contributing to transforming the economy into productive, value-added and inclusive economic activities.

Tujuan penelitian ini adalah untuk menguji apakah Produk Domestik Bruto (PDB), tingkat suku bunga, kupon, jatuh tempo dan inflasi berpengaruh terhadap Yield To Maturity (YTM) Obligasi Pemerintah. Data yang digunakan adalah jenis obligasi pemerintah dengan kupon Fixed Rate (FR) dengan denominasi Rupiah 2018 – 2022. Metode yang digunakan adalah metode sampling purposive, sehingga didapatkan sampel sebanyak 23 obligasi seri FR. Jenis penelitian yang digunakan adalah penelitian kuantitatif, yaitu untuk membuktikan hubungan antara variable independent dengan dependent. Hasil penelitian ini menunujukan bahwa secara parsial PDB tidak berpengaruh positif terhadap YTM, suku bunga tidak berpengaruh positif terhadap YTM, kupon berpengaruh positif terhadap YTM, jatuh tempo tidak berpengaruh positif terhadap YTM dan inflasi tidak berpengaruh negatif terhadap YTM.

The long history of the City of Gorontalo notes that many historic cultural heritage buildings keep memories of the past and are evidence of the development of the City of Gorontalo itself. Historical heritage in the form of cultural heritage buildings is very useful as a generator of motivation, creativity and inspires the younger generation to understand the history and identity of the City of Gorontalo. (1) The diversity of cultural heritage buildings in the city of Gorontalo is the main attraction for tourists, but unfortunately there are still many who do not know about the heritage buildings. existing culture. So a book was designed with the aim of being able to introduce the diversity of the cultural heritage of the city of Gorontalo from a historical and cultural perspective. The benefits of this research are encouraging the people of Gorontalo to know the existence and types of cultural heritage objects as historical heritage in Gorontalo which have historical values. This research uses qualitative methods and design thinking. The result of this design is the creation of a cultural heritage visual book with the main media being a reference book/monograph containing illustrations of cultural heritage buildings and the environmental conditions that influence them. And supporting media in the form of bookmarks, notes, andcatalogs.
 

Ichsan Gorontalo University is one of the favorite private universities in Gorontalo province. Every year there are hundreds of registrants from various regions. The aim of the research is to provide information on registration procedures for prospective new students in a way that is interesting and easy to understand. The lack of social media for prospective new students regarding the steps that must be taken to be officially registered as students at Ichsan University Gorontalo often causes applicants to find it difficult to register. This research uses interview methods with New Student Admissions (PMB) employees, observations of prospective applicants and literature studies on books, journals and research-related literature as reference material. In making this infographic, you use a combination of various media, such as writing and images which are packaged using Adobe Illustrator software to produce a poster or banner. The results of this research are registration flow infographics in the form of posters and banners which can be disseminated online via the New Student Admissions (PMB) website and social media at Ichsan Gorontalo University and can be displayed on the Ichsan Gorontalo University campus.
 

Sambas memiliki kerajinan tradisional kain tenun yang dikenal dengan kain lunggi atau kain benang emas didalam bahasa sambas karena motif yang ditenun dari benang berwarna emas dan perak. Kain lunggi memiliki banyak motif tenun, salah satu motif tenun yang paling terkenal adalah motif tabus bintang, tidak sedikit masyarakat yang belum mengetahui motif lain selain kain tenun serta informasi lain tentang motif kain tenun Sambas. Sehingga penting untuk menyampaikan informasi tersebut kepada masyarakat dengan menarik. Salah satu sarana yang bisa dimanfaatkan adalah dengan menggunakan film animasi 3D. Penelitian ini dilakukan dengan menerapkan metode MDLC dimana proses modeling, rigging texturing, editing dan animating ada didalamnya.Berdasarkan hasil pengujian 2 ahli media sebesar 84%, 2 ahli materi sebesar 89%, dan 30 masyarakat umum sebesar 89,46% film animasi ini layak dipublikasikan dengan durasi 15 menit dan format mp4.