PENGARUH PENGETAHUAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
(Delira Aliviany, Novera Kristianti Maharani)
DOI : 10.55606/jebaku.v3i3.2550
- Volume: 3,
Issue: 3,
Sitasi : 0 08-Nov-2023
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| Last.19-Aug-2025
Abstrak:
Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.
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2023 |
Perhitungan Emergency Response Plan (ERP) Pada Bangunan Gedung Farmasi di Surabaya
(Moch. Luqman Ashari, Ayu Puspa Arum Masniarni Kusuma Wardani, Desfita Putri Maharani)
DOI : 10.55606/jsr.v1i6.1844
- Volume: 1,
Issue: 6,
Sitasi : 0 29-Oct-2023
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| Last.13-Aug-2025
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Dalam keadaan Indonesia yang terus kehilangan lahan kosong, bangunan gedung bertingkat menjadi salah satu jalan keluar untuk memperluas area beraktivitas. Namun perlu digarisbawahi bahwa gedung bertingkat juga memiliki risiko terbakar sehingga dapat menyebabkan kerugian materi maupun korban jiwa yang lebih besar. Penelitian ini bertujuan untuk menyusun perencanaan Emergency Response Plan (ERP) pada gedung bertingkat yang memiliki tujuh lantai. Perencanaan ini diharapkan dapat memenuhi standar yang ditetapkan oleh pemerintah melalui undang-undang maupun peraturan lain agar suatu gedung memiliki prosedur tanggap darurat. Penelitian ini diawali dengan pendataan dimensi dari bangunan gedung dan fungsi setiap lantai pada bangunan. Dari data tersebut kemudian didapatkan estimasi kapasitas bangunan yang selanjutnya dapat dihitung kebutuhan pintu darurat, tangga darurat, dan waktu yang diperlukan untuk dapat menyelamatkan diri dari gedung. Setelah dilakukan perhitungan dan analisis, bangunan gedung yang diteliti membutuhkan dua unit pintu darurat masing-masing untuk seriap lantai. Pintu darurat yang dibutuhkan dengan ukuran paling lebar adalah pada lantai 5 karena banyaknya orang yang berada di tempat tersebut. Ukuran lebar tangga yang diperhitungkan adalah satu meter yang mana sudah sesuai dengan rancangan bangunan. Selanjutnya waktu perhitungan matematis total untuk waktu evakuasi yang paling besar adalah lantai 5 pada koridor I, yaitu selama 3,13 menit. Hal tersebut karena kecilnya ukuran lebar dari koridor.
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2023 |
Kesejahteraan Mental Karyawan dalam Era Digital: Dampak Teknologi pada Kesejahteraan Mental Karyawan dan Upaya untuk Mengatasi Stres Digital
(Annisa Maharani, Ahmad Zeifuddin, Dyah Ayu Safitri, Hilya Sania Rosada, M Isa Anshori)
DOI : 10.58192/ebismen.v2i4.1385
- Volume: 2,
Issue: 4,
Sitasi : 0 29-Sep-2023
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| Last.07-Jul-2025
Abstrak:
Purpose – Using a Literature Review, the purpose of this research is to see and discuss the negative impact of emerging digital technology on the mental well-being of employees. Next, this article explores various efforts that can be made to overcome digital stress, both efforts that can be made by companies, leaders and managers, as well as employees themselves. Design/methodology/approach – Directed literature review is carried out to search for relevant sources on Google Scholar to form the basis of research. Findings – Based on these findings, technological advances in the world of work have been proven to be able to increase productivity and provide access to the desired information. However, excessive use of technology can actually have a negative impact on employees' mental health due to digital stress. Therefore, it is necessary to implement measures that can be taken to help overcome this. Originality/value – Apart from conducting a LR analysis of the problems to be discussed, which are limited in the field, this paper also underlines the need for ongoing discussions apart from previous discussions to increase our understanding of the impact of digital stress.
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2023 |
Peningkatan Pengetahuan tentang Customer Relationship Manajemen (CRM) Tim Pemasaran Rumah Sakit PKU Muhammadiyah Sukoharjo
(Hesty Latifa Noor, Novita Yuliani, Alifah Sari Nugraini, Intan Maharani)
DOI : 10.61132/pandawa.v1i4.165
- Volume: 1,
Issue: 4,
Sitasi : 0 12-Sep-2023
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| Last.07-Aug-2025
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PKU Muhammadiyah Sukoharjo Hospital is a type C hospital that is currently developing offering health services with target service coverage in Sukoharjo Regency. Currently, the marketing team at PKU Muhammadiyah Sukoharjo Hospital is starting to pioneer the development of marketing efforts which are expected to increase patient visits. High competition between hospitals is one of the factors that patient visits at PKU Muhammadiyah Sukoharjo Hospital tend to fluctuate. The marketing team's lack of knowledge regarding marketing strategies and the large number of job desks for each marketing member result in less than optimal marketing efforts. Solutions offered through this Community Service activity (1) Providing education related to Customer Relationship Management (CRM) (2) Providing education related to Customer Relationship Management (CRM) methods (3) Customer Relationship Management (CRM) training that combines processes, people and technology Methods used: (1) Increasing the marketing team's knowledge regarding Customer Relationship Management (CRM) to increase the number of patient visits; (2) Increasing the marketing team's skills in implementing Customer Relationship Management (CRM) methods (3) Increasing and developing strategies to generate users. interface for collecting customer data. The output of this activity is (1) Publication of service results in the Community Service Journal "Surya Abdimas"; (2) Videos of PkM activities which can be accessed online; (3) Increased knowledge of the Hospital Marketing team through Customer Relationship Management (CRM); (4) Integration of the results of PkM activities in the Hospital Marketing Management course; (6) Increasing students' skills in applying Customer Relationship Management (CRM) in the Hospital Marketing Management course. The activity was carried out at the PKU Muhammadiyah Sukoharjo Hospital with 16 participants consisting of the IT Team, Marketing Team and Hospital Public Relations. To find out the comparison of participants' knowledge results regarding Customer Relationship Management (CRM) methods, we carried out Pre Test and Post Test activities.
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2023 |
Pemberdayaan Masyarakat Melalui Pemanfaatan Lahan Pekarangan Dalam Perspektif Livelihood Di Kabupaten Blitar
(Wydha Mustika Maharani, Elsa Febiola)
DOI : 10.55606/jpmi.v2i3.2454
- Volume: 2,
Issue: 3,
Sitasi : 0 28-Aug-2023
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The use of empty yards or that has not been used optimally by rural communities who still have a low economy is the basis for the use of yards for planting medicinal family plants, vegetables and various types of flower plants to be able to support the economic needs of the people in Gadungan Village, Gandusari District, Regency Blitar. The purpose of community service is: 1). To find out community empowerment through the utilization of house yards in a livelihood perspective. 2) To determine the impact of empowerment on the welfare of society. The service method used is Active and Participatory Learning. This method is carried out by cultivating vegetable and toga seeds to utilize the yard around the house. This activity consists of self-education and assistance in planting seeds. Periodic monitoring and assistance needs to be done to get maximum results.
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2023 |
The Efforts of A Linen Attendant in Handling Guest Complaints at Chanti Hotel, Semarang
(Liemarindu Maharani, Syaiful Ade Septemuryantoro)
DOI : 10.55606/icesst.v2i2.282
- Volume: 2,
Issue: 2,
Sitasi : 0 19-Aug-2023
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| Last.19-Aug-2025
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This study aims to identify and explain the efforts that can be made by linen attendants in handling guest complaints in accordance with the standard operational procedures at the Chanti Semarang Hotel. The data collection methods used in this study are observation, interviews, and documentation so that the data obtained about handling guest complaints will be accurate. The research findings are problems found related to linen that has spots or stains, linen that is damaged or torn, linen that is yellowing. Room attendants are parties who are also responsible and can help maintain linen cleanliness. Efforts that a linen attendant can make to handle guest complaints, whether in terms of efforts to improve deficiencies or efforts to prevent and minimize the occurrence of complaints from guests, so that linens with stain and damage problems can be resolved optimally and can be reused for operations. The conclusion that can be drawn is that if all work is carried out according to standard operational procedures, it will guarantee the smooth operation of the hotel. If problematic linen is optimally resolved, it will have a big impact on the satisfaction of the guests staying, thus reducing the possibility of complaints.
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2023 |
Keefektifan Media Pembelajaran Geogebra Dalam Memecahkan Persoalan Matematika
(Mulyadi Mulyadi, Risky Marchel Tanjung, Azira Wina Kusuma, Fadya Levia Azahra, Tiara Sekar Maharani, Dilah Nur Fadilah)
DOI : 10.59581/konstanta-widyakarya.v1i2.860
- Volume: 1,
Issue: 2,
Sitasi : 0 09-Jul-2023
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| Last.02-Aug-2025
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The purpose of this research is to analyze the effectiveness of Geogebra learning media in solving math problems among students. The method used in this study is the literature review method with a qualitative approach, which involves a literature review of library sources such as books, articles, journals. Data collection techniques were carried out by conducting literature studies and distributing questionnaires and test questions given to 10 students from class 4C in the 4th semester of Mathematics Education at Indraprasta University PGRI, who were considered to represent the entire research subject. The data analysis technique uses descriptive analytic by collecting data then compiling, analyzing and drawing conclusions. The results of this study indicate that Geogebra is less effective in solving mathematical problems due to lack of knowledge about Geogebra and low interest in using Geogebra.
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2023 |
Penerapan Teori Keadilan Terhadap Pembagian Harta Bersama Pasca Perceraian
(Safira Maharani Putri Utami, Siti Nurul Intan Sari Dalimunthe)
DOI : 10.26623/julr.v6i1.6899
- Volume: 6,
Issue: 1,
Sitasi : 0 25-Jun-2023
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| Last.09-Jul-2025
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This research aims to examine the application of the division of marital assets after divorce by analyzing the case in decision number 2802/Pdt.G/2018/Dpk. The focus of this research is on the division of marital assets and how the theory of justice is applied in the division process. This research is important as it highlights the division of marital assets as a sensitive issue in society, and the importance of justice as a key factor in the division that can influence court decisions. Therefore, it is necessary to analyze the factors considered by the panel of judges in cases involving the division of marital assets. This research adopts a normative legal research method by analyzing the applicable legal regulations and supported by other legal materials, including primary, secondary, and tertiary legal sources. The findings of this research indicate that the existing regulations governing the division of marital assets do not fully meet the criteria of justice for wives who bear a double burden in marriage. Judges are allowed to deviate from existing laws and engage in contra legem practices to achieve justice for all parties involved in the marriage. Penelitian ini memiliki tujuan untuk mengkaji penerapan terhadap pembagian harta bersama pasca perceraian dengan menganalisis perkara pada putusan Nomor 2802/Pdt.G/2018/Dpk. Penelitian ini berfokus pada pembagian atas harta bersama dan bagaimana teori keadilan diterapkan dalam proses pembagian tersebut. Penelitian ini menjadi penting dengan menyoroti pembagian harta bersama sebagai isu yang cukup sensitif dalam masyarakat dan pentingnya keadilan sebagai faktor utama dalam pembagian tersebut yang dapat mempengaruhi keputusan pengadilan. Maka dari itu, dirasa perlu adanya urgensi untuk menganalisis faktor-faktor pertimbangan oleh majelis hakim dalam kasus pembagian atas harta bersama. Penelitian ini menggunakan metode penelitian hukum normatif (yuridis normatif) dengan menganalisis peraturan-peraturan hukum yang berlaku dengan didukung oleh bahan hukum lainnya, antara lain bahan hukum primer, sekunder, serta tersier. Hasil dari penelitian ini menjelaskan bahwa peraturan yang telah diundangkan yang mengatur mengenai pembagian atas harta bersama belum sepenuhnya memenuhi kriteria keadilan bagi istri yang memiliki beban ganda dalam perkawinan. Hakim dalam memutuskan terkait diizinkan untuk melanggar hukum yang ada dengan melakukan contra legem guna mencapai keadilan bagi semua pihak dalam perkawinan.
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2023 |
URGENSI PEMBINAAN DAN PENGAWASAN PEMERINTAH DALAM PERLINDUNGAN KONSUMEN TERHADAP PRODUSEN MINYAK CURAH YANG MERUGIKAN KONSUMEN
(Rifki Fabian Alfariz, Muhammad Akmal, Mutiya Raqi, Rey Machini, Naufal Jurisce, Novianda Fitri, Farhan Al Karim, Restu Intsia, Wanda Hamidah, Muhammad Ariobimo, Aisyah Maharani)
DOI : 10.59581/jhsp-widyakarya.v1i3.638
- Volume: 1,
Issue: 3,
Sitasi : 0 20-Jun-2023
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| Last.02-Aug-2025
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Tujuan penelitian ini untuk mengkaji upaya perlindungan konsumen dari segi pengawasan pemerintah dalam kasus minyak goreng curah dengan logo halal palsu di Banten. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendakatan perundang-undangan dan deskriptif. Hasil penelitian menunjukan bahwa masyarakat, lembaga perlindungan konsumen swadaya masyarakat dan pemerintah berperan secara bersamaan dalam melakukan pengawasan terhadap produk yang beredar di pasaran dalam kasus minyak goreng curah dengan logo halal palsu, sesuai dengan amanat UUD 1945 serta Undang-undang No. 8 Tahun 1999 tentang perlindungan konsumen bahwa tujuan pengawasan ini dilakukan untuk melindungi segenap bangsa dalam hal ini konsumen dalam upaya pemenuhan kebutuhan. Dilakukan penindakan sesuai dengan aturan yang berlaku oleh kepolisian agar memberikan efek jera bagi pelaku usaha.
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2023 |
Perlindungan Hukum Terhadap Tenaga Kerja Anak Ditinjau Dari Undang-Undang No. 13 Tahun 2004 Tentang Ketenagakerjaan
(Nabiella Putri Nastiti, Christina Febriani Silalahi, Adisty Maharani, Anzira Sania Deshiva, Mita Riza Rahmanda, Goldman Mediyana, Reza Dio Wijatmika, Alief Anugrah, Mustika Mega Wijaya)
DOI : 10.59581/jhsp-widyakarya.v1i3.626
- Volume: 1,
Issue: 3,
Sitasi : 0 19-Jun-2023
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| Last.02-Aug-2025
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This research aims to examine the legal protection provided by law to a child who becomes a worker in protecting and maintaining the legal rights and growth and development rights of a child. As well as providing knowledge for a child who will become a worker and for a business owner in employing a child into the workforce so that both parties understand their respective rights and obligations. This research was conducted in order to contribute to the legal protection of a child so that the growth and development of children can be guaranteed and protected properly and is intended to be useful for readers and add insight that is so important in applying special treatment for a child who becomes a worker.
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2023 |