PBB merupakan salah satu pajak daerah yang berkontribusi signifikan pada pendapatan asli daerah. Penentuan zona nilai tanah (ZNT) sebagai basis penentuan NJOP seringkali kurang representatif dibandingkan dengan kondisi lapangan. Penelitian ini mencoba mengkaji secara detail tax potential loss/ profit mempergunakan pendekatan biaya pada sebuah properti yang memiliki karakteristik identik dengan lingkungannya. Hasil penelitian menunjukkan terdapat tax potential loss sebesar 35,36% pada pengenaan PBB di kawasan Kecamatan Pedurungan Kota Semarang untuk jenis properti perumahan

This research aims to test whether dividend policy is affected by profitability, liquidity, leverage and firm size. Previous studies findings still need to be reconciled as they are not conclusive (as for Ahmad and Wardani (2014), Ka?mierska-Jó?wiak (2015) and Pinem and Dwi (2016)). This study uses logistic regression to analyse manufacturing companies, listed on Indonesia Stock Exchange. The result of this study showed that profitability and firm size has significantly associated with dividend policy, while liquidity and leverage has not significantly associated with dividend policy. It could help investors to consider firm asset tangibility and its effectiveness to earn profit while deciding to invest in a manufacturing company.

The purpose of this research is to examine the effect of the announcement of Sukuk issuance to stock return volatility and to examine the phenomenon of time the varying volatility that occurs in the movement of stock returns and volatility. The data used in this research are daily closing price and trading volume incorporate Sukuk issued during the year 2009-2013 in the D-100 D+100 of Observation period. Samples utilized the purposive sampling technique to obtain the Samples of 13 companies. This study uses EGARCH (Exponential Generalized Autoregressive Conditional Heteroscedasticity) method of analysis. The results show that the best model for each sample in the EGARCH model is different. The results show that the phenomenon of time-varying volatility occurred in 13 samples. From 13 samples, event announcement of the Sukuk issuance does not affect the volatility of stocks returns except for Multi Adira Finance company. Furthermore, the trading volume affects the stock returns volatility on 9 companies, hence do not affect the other four companies.

The purpose of this study wants to test the Information System Succes Model through Accounting Software. The test examines the effect of System Quality to Service Quality, the effect of System Quality to Work performance, and the effect of Service Quality to Work Performance. The object in this research is MYOB accounting software. The data gathered with questionnaires in 2 types, paper and online. From 500 questionnaires are distributed, 315 was returned. It consists of 194 respondents through online, and 116 respondents through the paper. The obtained data were analyzed using Structural Equation Modelling. The result of data analysis showed that the System Quality has a positive significant effect on the Service Quality, Service Quality has a positive significant effect on Work Performance, and System Quality have a positive significant effect on Work Performance. The overall result indicates that MYOB accounting software has good quality and related to user performance. Specifically, the user refers to the basic user, which is a university student.

Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran penting dalam perekonomian termasuk penerimaan pajak UMKM. UMKM dihadapkan dengan pelaporan pajak yang mulai mewajibkan Wajib Pajak untuk melaporkan pajaknya secara elektronik. Kemampuan digital suatu badan usaha termasuk UMKM diduga memberikan pengaruh terhadap kewajiban administratifnya, yang mana termasuk kewajiban pelaporan pajak UMKM. Penelitian ini bermaksud mengukur kesiapan literasi digital UMKM terhadap pelaporan pajak elektronik di Kota Semarang yang dilihat dari profil literasi digital UMKM dan ada tidaknya korelasi antara literasi digital dengan pelaporan pajak elektronik mereka. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner dengan subjek UMKM yang tergabung dalam Womanpreneur Community (WPC) Kota Semarang. Hasil penelitian ini menunjukkan bahwa pada pelaku UMKM yang tergabung dalam kelompok WPC, literasi digital memiliki korelasi yang lemah terhadap kesiapan pelaporan pajak secara elektronik. Selain itu, minat para pelaku UMKM yang tergabung dalam kelompok WPC untuk melaporkan kewajiban pajak secara elektronik berkorelasi lemah dengan kemampuan teknis mereka dalam menggunakan komputer. Hal ini membuktikan bahwa faktor kemampuan teknis tidak menjadi penghalang bagi para responden untuk memenuhi kewajiban perpajakan secara elektronik.
Kata kunci: Usaha Mikro Kecil dan Menengah (UMKM), Literasi Digital, Pelaporan Pajak Elektronik 

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.
 
 

ABSTRACT
This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model.
 
Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover,  public ownership

Artikel ini membahas mengenain tentang penanaman nilai-nilai karakter kepada peserta didik melalui kegiatan literasi berupa pembuatan poster, mading dan pohon literasi khususnya di MTs N 4 Hulu Sungai Utara Kalimantan Selatan dalam mata pelajaran Sejarah Kebudayaan Islam. Penanaman nilai-nilai karakter tersebut dilakukan dengan pertama, melalui kegiatan literasi secara konseptual mengarahkan peserta didik pada penanaman nilai sehingga menjadi pribadi yang mandiri bertanggung jawab, disiplin, kerja keras dan kreatif. Kedua, penanaman nilai-nilai karakter yang diterapkan merupakan tujuan pendidikan secara keseluruhan. Ketiga, terdapat beberapa kendala dalam menerapkan kegiatan literasi seperti belum mengetahui kegiatan literasi yang dimaksudkan, menurunnya semangat peserta didik dalam melaksanakan kegiatan dan membutuhkan waktu yang lumayan lama dalam melaksanakan kegiatan tersebut. Sehingga daat ditasik kesimpulan bahwa penanaman nilai-nilai karakter peserta didik melalui kegiatan literasi di MTs N 4 Hulu Sungai Utara Kalimantan Selatan merupakan bentuk dari humanisasi pendidikan dan sebagai upaya menumbuhkan nilai-nilai karakter kepada peserta didik, sehingga peserta didik berkarakter baik.
Kata Kunci : Nilai-nilai karakter, kegiatan literasi, dan sejarah kebudayaan Islam

Penelitian ini bertujuan untuk mencari hubungan antara variabel bebas kepemimpinan The objective of this researdh is to find out the correlation between Principal’s Managerial Leadership and Compensation as independent variables with Job Satisfaction as dependent variable, both individually and collectivelly. Among 119 vocational high school  teachers were surveyed and 77 respondent were selected as samples for the research. Normality, simple regression, multiple regression, simple correlation, multiple correlation, and partial correlation are several data analysis method that were used in this research.  The result of this research imply that: Firstly, a positive and significant corelation was found between Principal’s Managerial Leadership with Job Satisfaction and expressed in coefficient correlation correlation  ry1 = 0.0,319 (a = 0,05) and regression equation as Y=94,350 + 0,245X1 and  determination coefficient is  r2y1 = 0.101  Secondly, a positive and significant corelation was found between Compensation and Job Satisfaction can be found and  expressed in coefficient correlation ry2 = 0.314 and regression equation as Y = 98,752 +0,205X2 and determination coefficient is r2y2 = 0.099.  Thirdly, this research also found that there is a positive corelation between Principal’s Managerial Leadership and Compensation along with Job Satisfaction which is expressed in multiple  correlation of  ry12 = 0.319 and regression form of Y= 94,709 +0,219X1 + 0,023X2,  and determination coefficient is r2 = 0,319 . According to result of this research that improvement of teachers job satisfaction can be in creased by Principal’s Managerial Leadership interest and Compensation interest.

Penelitian ini bertujuan untuk mengetahui pengaruh antara sikap spiritual pada masa pandemic covid-19  terhadap kepercayaan diri mahasiswa peserta sidang munaqasyah.  Penelitian ini berlatar belakang pada masa pandemi covid-19 dimana sidang munaqasyah  ini sepenuhnya dilaksanakan secara terbatas dengan menerapkan protokol kesehatan yang ketat. Metode yang digunakan dalam penelitian ini adalah adalah metode survey dengan teknik korelasi. Populasi dalam penelitian ini adalah seluruh mahasiswa program studi pendidikan guru MI STAI Publisistik Thawalib Jakarta. Adapun sampel dalam peneltian ini sebanyak 20 orang  mahasiswa yang mengikuti sidang munaqasyah dengan menggunakan teknik purpose sampling sample. Instrumen dalam penelitian ini menggunakan bentuk soal non tes  skala sikap spiritual dan kepercayaan diri mahasiswa. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif antara  sikap spiritual  terhadap kepercayaan diri mahasiswa peserta sidang munaqasyah, dengan Pengaruh sikap  spiritual sebesar 57,9 % terhadap kepercayaan diri mahasiswa dan 42,1% karena pengaruh variabel lainnya.
Kata Kunci: Sikap spiritual, kepercayaan diri, sidang munaqasyah.