scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN KESADARAN PERPAJAKAN SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Siti Dewi Yuliani ◽  
Nina Dwi Setyaningsih

<p><em>The development of Business, Micro, Small, Medium Enterprises (UMKM) in Indonesia is currently experiencing a very drastic increase. The development of UMKM from year to year shows a significant number. This increase makes UMKM have enormous potential for the country's income. This study aims to describe whether perceptions of fairness, taxation security, changes in tax rates affect taxpayer compliance with tax awareness as a moderating variable for UMKM players after the application of PP No. 23 of 2018. This research employed quantitative methods. Moreover, respondents in this research were UMKM entrepreneurs registered at KPP Pratama Bojonegoro. The researcher used simple random sampling as the method of sampling where the distribution of questionnaires was done randomly without considering the level in a population. Furthermore, data collection was done by using a questionnaire technique. The results of this study explain that the variable Justice Perception (X1) influences Taxpayer Compliance proven by the significant value of 43.2%, Taxation Understanding (X2) controls Taxpayer Compliance as evidenced by the considerable amount of 74.5%, The Changes of Rates do not affect the Taxpayer Compliance as evidenced by significant value of 28.8%, and Tax Awareness (M) is not a variable that strengthens or weakens the relationship.</em><em></em></p>

2021 ◽  
Vol 9 (1) ◽  
pp. 12-24
Author(s):  
Nur Ain Ayunni Sabri ◽  
Shamini Redyyar V.Saravanam ◽  
Nurul Izyan Mat Daud ◽  
Fatihah Mohd

The study identified the financial performance of Small and Medium Enterprises (SMEs) in Kota Bharu, Kelantan, specifically during the coronavirus disease (COVID-19) outbreak. Financial performance is a new but popular topic in this globalisation era, particularly during the pandemic. The study examined four factors: technology cost, bank credit, employee cost, and economic, focusing on SMEs in Kota Bharu, Kelantan. The main objective is to identify vital factors affecting SMEs’ financial performance in Kota Bharu, Kelantan and the relationship between technology cost, bank credit, employee cost, and economic towards the financial performance. Significantly, the study benefits SME entrepreneurs and upcoming entrepreneurs to identify the factors affecting the financial performance of SMEs. The Trade-Off Theory (TOT) was used to explain the study model. Besides, simple random sampling was used with 66 valid responses from SMEs in Kota Bharu, Kelantan tested and analysed using Google Form questionnaires.


Author(s):  
Abdul Basith ◽  
Rosmaiyadi Rosmaiyadi ◽  
Susan Neni Triani ◽  
Fitri Fitri

The aim of this research is; 1) investigating the level of online learning satisfaction among students during COVID 19; 2) analyzing the influence of differences in gender, years of study, major in determining online learning satisfaction among students during COVID 19; 3) to analyze the relationship between online learning satisfaction and student academic achievement during COVID 19. The population was 656 students at STKIP Singkawang, and then a sample of 357 students (87 males and 270 females) was taken using a simple random sampling technique. The instrument in this study was adapted from Aman's Satisfaction instrument, which was then used to collect research data. Data analysis using SPSS with descriptive statistical techniques, MANOVA, and correlation. The results showed that online learning satisfaction was at a high level, meaning that students were satisfied with the online learning that had been implemented. The major differences have a significant effect on determining online learning satisfaction. Intercorrelation shows that there is a significant relationship on each indicator of online learning satisfaction with academic achievement, meaning that the higher the satisfaction felt by students in online learning, the student's academic achievement will increase.


2021 ◽  
Vol 6 (1) ◽  
pp. 27-31
Author(s):  
Aulia Aulia ◽  
Dian Ika Puspitasari ◽  
Nailiy Huzaimah ◽  
Yulia Wardita ◽  
Aldi Prawira Sandi

Stunting and Maternal Factors. Stunting is still one of the unresolved priority issues. Maternal factors greatly influence the incidence of stunting in children. This study explains the relationship between stunting and maternal factors, namely education, knowledge of nutrition, parenting patterns, and mother's motivation. This qualitative research is a type of correlational analytic research with the cross-sectional method. The subjects of this study were stunting mothers and toddlers at Dungkek Health Center (n=40), obtained using simple random sampling. Data collection using questionnaires and met lines. Data were analyzed using a contingency correlation test. The results showed a relationship between stunting in children with education, nutritional knowledge, and self-efficacy (p= 0.001; p= 0.033; p= 0.01). Edit was not related to parenting (p = 0.866). Health workers need to pay attention to maternal factors as the target of promotive and preventive activities in stunting cases because maternal factors make an important contribution in the first 1000 days of life, preventing stunting.


Author(s):  
Alireza Jalali ◽  
Ramayah Thurasamy ◽  
Mastura Jaafar

The importance of entrepreneurial orientation (EO), resource-based view (RBV), network types of social capital (SC) and small and medium enterprises (SMEs) have become the main focus in the manufacturing environment. The current study investigates 1. The relationship between EO and Manufacturing SMEs performance and 2. The moderating effect of intra- and extra-industry network in EO and manufacturing SMEs performance relationship. Quantitative method was done through survey. The population of this study was industrial SMEs in Tehran and Hamedan. Proportionate stratified random sampling was employed and out of 580 questionnaires sent out, only 150 questionnaires were returned. The result implies that the dimensions of EO positively improved manufacturing SMEs performance. In addition the result shows that the high intra-industry network strongly moderates the relationship between innovativeness and growth-profit ability and also strongly moderates the relationship between risk-taking and growth-profitability. Contributions and limitations of the study are also discussed accordingly.


2017 ◽  
Vol 2 (1) ◽  
pp. 42
Author(s):  
Dwi Nila Andriani

The aims of this research are for Analyzing the influence of professional teacher competence, learning motivation, and learning styles of students for economic understanding of eleventh grades student of SMA Negeri 1 Gondang, Nganjuk. In this research, writer uses quantitative methods as a research methodology. Population in this research are eleventh grades students in SMA Negeri 1 Gondang who are 112 students. Writer uses Simple Random Sampling as a Research technique which consists of 88 samples. Result of this research shows There is 77, 3% significance between professional teacher competence, students’ learning motivation, students’ learning styles and economic understanding of students


Author(s):  
Atayi Abraham Vincent ◽  

This study seeks to examine the relationship between Entrepreneurship practices and the level of profitability among farmers in Jos. The study covered small and medium scale farmer entrepreneurs within Jos North, Jos South and Jos East. A sample size of 518 was obtained from the population of 834 at 5% error tolerance and 95% level of confidence, using Simple Random Sampling. A self-structured questionnaire was used to collect data. 505(97.5%) of the questionnaire distributed were returned. The study conducted a pre-test on the questionnaire to ensure the validity of the instrument. Data collected were presented in descriptive statistics and frequency tables. The study used financial ratios such as the gross profit margin, net profit margin, returns on assets, sales per year and total assets measures were used to measure the profitability. The average values for gross profit margin, net profit margin and returns on assets are 29.47%, 19.2% and 8.2% respectively; the result shows that an individual farmer in this study can boast of a high level of profit. The study recommends among other things that governments at all levels should work to create a more conducive environment for farmer entrepreneurs to make profitable investments in agriculture.


Author(s):  
Novi Anggraeni

Nipple blisters can be caused by trauma to the nipple during breastfeeding, but it can also cause cracks and the formation of a gap - a gap. The incidence of sore nipples caused by several factors including improper feeding techniques and lack of breast care. This study aims to investigate the relationship between breastfeeding and breast care techniques with incidence of sore nipples. This research was conducted in June 2017 and BPS BPS Meiyuni Siti Hotijah Bangkalan. This research uses a checklist approach Sectional Cros. Subjects studied were maternal postpartum primipara 1-40 day total of 36 people. The sampling technique used was simple random sampling. Statistic test used lambda. The results showed breastfeeding technique in the category of pretty 16 respondents (44.4%) and treatment of breast category fairly 18 respondents (50%), while the incidence of sore nipples in the category were 18 respondents (50%). Statistical test results showed the value of breastfeeding technique p Value (0.019) <α (0.05) means that there is a correlation technique of breastfeeding on the incidence of sore nipples, while for the treatment of breast statistical result p value Value (0.047) <α (0.05 ) means that there is a relationship to the incidence rate of breast care sore nipples. This research is expected to provide knowledge to prevent the incidence of sore nipples in a mannerappropriate feeding techniques and treatment of breast good.


1970 ◽  
Vol 3 (1) ◽  
Author(s):  
Dian Palupi Kusuma ◽  
Sheizi Prista Sari ◽  
Ikeu Nurhidayah

Posyandu merupakan pusat pemantauan tumbuh kembang balita berbasis masyarakat, namun masih banyak ibu yang tidak membawa anak berkunjung teratur ke posyandu. Di Kabupaten Bandung, Posyandu Desa Cimekar memiliki angka kunjungan balita yang terendah yaitu 70,3% pada Bulan Oktober– Desember 2013. Tujuan penelitian ini untuk mengetahui hubungan antara persepsi ibu dengan perilaku membawa balita ke posyandu dengan pendekatan teori Health Belief Model. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan cross sectional. Sampel penelitian berjumlah 94 ibu balita yang diambil dengan menggunakan teknik simple random sampling di 10 Posyandu Desa Cimekar. Analisis menggunakan chi-square. Hasil penelitian menunjukkan bahwa 52,12% memiliki persepsi positif tentang posyandu dan 59,57% responden memiliki perilaku rutin membawa balita ke posyandu. Hasil analisis bivariat menunjukkan terdapat hubungan antara persepsi dengan perilaku ibu membawa balita ke posyandu (nilai p=0,000; α=0,05). Simpulan dari penelitian ini menunjukkan bahwa persepsi ibu tentang posyandu belum merata dengan baik. Hasil penelitian ini merekomendasikan agar puskesmas memberikan pembinaan terhadap para ibu balita bukan hanya penyuluhan, namun diberikan pengarahan dan bimbingan tentang pentingnya membawa balita ke posyandu. Kata kunci: Balita, Health Belief Model, perilaku, persepsi, posyandu The Relationship between Mother’s Perception and Behavior on Attending Posyandu Abstract Community health post as well known as posyandu provide as center to monitor growth in children under five years old. Data showed that the number of mother’s attendance behavior to Posyandu in Cimekar’s Village was very low, only 70.5% from October to December 2013. The aimed of this study was to identify the relationship between mother’s perception and parents behavior on taking their children to posyandu based on Health Belief Model Theory. The method of this study was descriptive with cross sectional study. Simple random sampling was used as sampling technique with 97 mothers who has child under five years old among 10 Posyandu in Cimekar was taken in this study. Data was analyzed by chi-square. The result of this study showed that there was significant relationship between mother’s perception and mother’s behavior to attend Posyandu (p=0.000; α=0.05). Data showed that 52.25% respondents had a positive perception about posyandu and 59.5% respondents had positive behavior to take their child to posyandu. The recommendation for Puskesmas is to give further information and motivation to mother to attend posyandu frequently.Key words: Behavior, child under five years old, Health Belief Model, perception, posyandu.


2018 ◽  
Vol 2 (3) ◽  
pp. 265 ◽  
Author(s):  
Diah Ayu Pitaloka ◽  
Rumaidhil Abrory ◽  
Ayu Deni Pramita

Background:Exclusive breastfeeding is a breastfeeding exclusively without any food or other additional beverages starting from newborns to 6 months old baby. Data from Indonesia Health Profile of 2014 states that infants receiving Exclusive Breast Milk in Indonesia only reach 41.67%. Objectives: To analyze the relationship between maternal knowledge, education, and exclusive breastfeeding among mothers in the village of Kedung Rejo, Waru Sub-district, Sidoarjo District.Methods: This research was descriptive analytic study using cross sectional design. The population of this study was mothers who has infants aged 6-12 months in Kedungrejo Village Waru Sub-district Sidoarjo District. Sample was selected using simple random sampling technique involving 31 people. Data analysis was tested using Fisher's exact test.Results:The results showed that the prevalence of exclusive breastfeeding in Kedungrejo Village, Waru Sub-district was 29%. The results of tests using Fisher's Exact showed that mother's knowledge and education were not related to exclusive breastfeeding in infants aged 6-12 months.Conclusion: There was no significant association between maternal knowledge, education and exclusive breastfeeding practices among mothers.ABSTRAKLatar Belakang:ASI Eksklusif adalah memberi Air Susu Ibu secara Ekslusif tanpa ada makanan atau minuman tambahan lainnya yang mulai dilakukan saat bayi baru lahir sampai bayi berumur 6 bulan. Data dari Profil Kesehatan Indonesia tahun 2014 menyatakan bahwa bayi yang menerima ASI Eksklusif di Indonesia hanya sebesar 41,67%.Tujuan: Mengetahui pengetahuan ibu dan pendidikan ibu hubungannya dengan pemberian ASI Eksklusif di desa Kedung rejo, Kecamatan Waru, Kabupaten Sidoarjo.Metode: Penelitian ini adalah penelitian deskriptif analitik menggunakan desain cross sectional. Populasi penelitian ini merupakan ibu yang memiliki bayi usia 6-12 bulan di Desa Kedungrejo Kecamatan Waru Kabupaten Sidoarjo  yang dipilih secara simple random sampling  sebanyak  31 orang. Data kemudian dikumpulkan dan diuji dengan menggunakan uji Fisher’s Excact.Hasil: Hasil menunjukkan bahwa prevalensi pemberian ASI Ekslusif di Desa Kedungrejo Kecamatan Waru Kabupaten  yaitu hanya 29%. Hasil uji dengan menggunakan Fisher’s Exact menunjukkan bahwa pengetahuan dan pendidikan ibu tidak berhubungan terhadap pemberian ASI Ekslusif pada bayi usia 6-12 bulan.Kesimpulan:Tidak ada hubungan yang signifikan antara pengetahuan ibu, pendidikan dan praktik pemberian ASI eksklusif di kalangan ibu. 


Sign in / Sign up

Export Citation Format

Share Document