scholarly journals Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area

2018 ◽  
Vol 1 (2) ◽  
pp. 17
Author(s):  
Ayu Fuady Sania ◽  
Ivan Yudianto

This study aims to determine what factors that can affect taxpayer compliance SMEs based e-Commercein Bandung. This research uses taxpayer awareness, moral obligation and quality of tax service asfactors. A questionnaire was used as research instruments in data collection. Respondents of weresampled in this research are e-Commerce business actor who using online marketplace. Multiple linearregression with SPSS program version 23 is used for data analysis. The results of this study concludedthat taxpayer awareness, moral obligations, and the quality of tax service simultaneously influencedsignificantly to taxpayer compliance. Then the test partially produces the taxpayer awareness and thequality of tax service have a positive and significant effect on taxpayer compliance, while the moralobligation hasn’t a positive and significant effect on taxpayer compliance.

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.


2021 ◽  
Author(s):  
Rabhi Fathan Muhammad ◽  
Tina Melinda

This study was conducted to analyze the influence of price (X1), service quality (X2) and promotions (X3) on customer satisfaction at Bu Rajab Resto Pancing and Cottage. The study used a quantitative approach and was conducted from March to June 2020. Purposive sampling was used. 120 people were included in the research and 97 people were selected as samples. Participants were customers of Bu Rajab Resto Pancing and Cottage who had visited at least 2 times. A questionnaire was used for data collection. Data analysis involved linear regression, hypothesis testing and classical assumption tests, using the SPSS program. Price and service quality had a significantly positive impact on customer satisfaction, but promotions did not. Keywords: price, service quality, promotion, customer satisfaction


2022 ◽  
Vol 6 (2) ◽  
pp. 83-90
Author(s):  
Khairunnas Khairunnas ◽  
Bawaihi ◽  
Nurmia

This research aims to analyze the strategy of leaders in improving the quality of education in Zulhijjah Muara Bulian boarding school. This research uses descriptive qualitative methods. Data collection is done through observation, interviews, and documentation. Data analysis uses data reduction, data presentation, and drawing conclusions, and verification. The results showed kiai has four roles, in improving the quality of education, namely educators, administrators, managers, and supervisors. Improving the quality of education is done by pursuing the welfare of teachers and contributing thought to the progress of the region and able to become cadres of scholars who will lead the ummah in the future by maintaining educational inputs, processes, and outputs.


Author(s):  
Syafi'i Syafi'i

The leadership of the kiai becomes very important in Islamic boarding school because the development of the quality of pesantren education depends on the competence of the leader, the meaning of the leader here is the kiai or caretaker of the boarding school. This study aims to describe the first role of leadership in improving the quality of education, secondly the leadership of kiai that is effective in improving the quality of education in Islamic boarding schools.This research uses a qualitative method, with a case study in Bahrul Maghfiroh Islamic Boarding School in Malang. Data collection was carried out using interview, observation, and documentation and observation techniques. Data analysis uses descriptive qualitative methods and inductive thinking patterns. The purpose is to analyze the data obtained from field objects, and then to be related to relevant theories.The results showed: 1) The role of the kiai in improving quality in the Bahrul Maghfiroh Islamic boarding school in Malang is as a manager, educator, human resource empowerment, decision maker, attainee of the pesantren, motivator and supervisor. 2) Effective kiai leadership is leadership that builds cooperation with kiai or other institutions, regenerates kiai and builds good relations with the community.


2020 ◽  
Vol 2 (1) ◽  
Author(s):  
M Najmudin Rahmatullah ◽  
Imam Tholkhah ◽  
Amie Primarni

ABSTRACT  Management is a process of activities that are planned and carried out intentionally and continuously to all students in the relevant educational institutions in order to be able to participate in the learning and teaching process effectively and efficiently.  Learning achievement is the level of humanity students have in accepting, rejecting and assessing the information obtained in the teaching and learning process.  A person's learning achievement is in accordance with the level of success of something in learning subject matter which is expressed in the form of grades or report cards for each field of study after experiencing the teaching and learning process.  This study aims to determine the extent of implementation, acceptance, student management, efforts made, as well as the implications of the application of student management in At-Thiriiriah Junior High School in improving the quality of students.  This study uses a qualitative approach using a type of case study research by taking a background in At-Thiriahah Junior High School, Gunung Bunder I, Pamijahan, Bogor.  Data collection is done by interview, observation and documentation.  Data analysis uses descriptive analysis method.  Based on the process of data collection and data analysis, researchers can conclude several things including: (1) The application of student management that takes place at At-Thiriahah IT Junior High is classified as good, where the concept of student management starts from the  planning and implementation of new students, monitoring or control and evaluation can be applied by all at IT Thohiriah Junior High School.  (2) In an effort made by schools related to student management to improve the quality of students in At-Thiriahah Junior High School, among others: improving discipline including a).  At-Thiriahah Junior High School students arrive at 07.00 WIB, b) Wearing Uniforms.  (3) As for the implications of the implementation of student management to improve the quality of students in At-Thiriah Gunung Bunder I Junior High School, seen from the academic achievement in the form of UN scores that have increased, non-academic achievements achieved  by At-Thiriahah IT Middle School students have also increased, and graduates of At-Thiriiriah IT Middle School were accepted into public and private schools.  Keywords: Student Management, Academic Quality of Students


2020 ◽  
Vol 7 (3) ◽  
pp. 187
Author(s):  
Siswoyo Siswoyo ◽  
Kushariyadi Kushariyadi ◽  
Deby Febriyani Purwitasari

Glaucoma is a neuro-optic disease characterized by an increase of IOP and progressive and incurable. Most cases of glaucoma do not show initial symptoms until there is a decrease in vision to blindness. This visual impairment can have an impact on the individual's ability to doing daily activities and will affect the quality of life-related to the visual function. This study aims to analyze the quality of life (vision function) in glaucoma patients at dr. Soebandi hospital, Baladhika Husada hospital, and Bina Sehat hospital in Jember Regency. The type of research is descriptive quantitative. 73 respondents were obtained by purposive sampling technique. Data collection using the Glaucoma Quality of Life 15 questionnaire. Data analysis using univariate. The results of the study were 47 respondents (64.4%) had a good quality of life and 26 respondents (35.6%) had a poor quality of life. In conclusion, the quality of life (vision function) of glaucoma patients is in a good category. This means that respondents can still do their daily activities independently with the help of glasses or not. The implication of this research is that nurses act as educators and counselors to provide all information about glaucoma and determine further planning to help improve patients' quality of life.


2021 ◽  
Vol 2 (2) ◽  
pp. 60-69
Author(s):  
Mihmidaty Ya’cub ◽  
Dewy Suwanti Ga’a

The principal as a manager or leader must have a strategy in developing educational facilities and infrastructure. Educational facilities and infrastructure are one of important resources in supporting the learning process in schools. The purpose of this article is to describe the principal's strategy in improving infrastructure through the development of infrastructure. This article is qualitative field research. The form of the research is descriptive qualitative with the design of data collection techniques through observation, interviews, and documentation. Furthermore, data analysis was carried out using descriptive qualitative analysis. The results of this article found that the principal's strategy in improving the quality of learning through the development of infrastructure at (Public High School) SMA Negeri 1 Jombang was quite effective and efficient, especially seen from the presence of CCTV facilities that made it easier for the principal to control the teachers, as well as students during the learning process and LCD can understand the material presented by the teachers. The principal strategy in developing infrastructure is through the planning stages of infrastructure, organizing infrastructure, mobilizing infrastructure, and controlling infrastructure. The conclusion from the explanation above is that the principal's strategy in improving the quality of learning through the development of infrastructure at SMA Negeri 1 Jombang seen from the CCTV and LCD facilities is quite good because after seeing the results achieved, it has fulfilled the objectives to be achieved, namely to improve the quality of learning. 


2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Nurhayati Nurhayati ◽  
Arifuddin Siraj ◽  
Muhammad Yaumi

This study attempts to describe supervision competence and managerial competence of the heads schools, to describe educational quality of Islamic Junior High Schools (MTS), and then to analyze the influence of the supervision competence and managerial competence toward educational quality of MTS both partially and simultaneously in Gantarang District, Bulukumba Regency. This study is ex-post facto. The population is all the teachers of all private MTS with accredited A. It is analyzed all the teachers as the sample with 54 people of all. Method of data collection is through questionnaires about supervision competence, also using data analysis, and multiple regressions. The results of the study obtained that the supervision competence and the managerial competence of the head is in the medium category. The supervision competence of the head schools significantly influences the quality of education. The managerial competence of the head schools significantly influences the quality of education. Both supervision competence and managerial competence of the heads of schools have the significantly influencer toward educational quality of MTS, in Gantarang district, Bulukumba Regency.


2015 ◽  
Vol 22 (3) ◽  
pp. 291 ◽  
Author(s):  
Purwanto Purwanto ◽  
Thomas Sukardi

This study aims to know the quality of: (1) planning, (2) organizing, (3) actuating, and (4) controlling of mechanical engineering workshop management at SMK in Purworejo Regency. This study is a quantitative study with survey method. The respondents of this study were the practical lesson teachers of mechanical engineering SMK in Purworejo Regency. The data collection techniques were questionnaire, interview, and observation. The data analysis technique used was descriptive statistics. The results showed that: (1) the planning has a good quality with a mean of 2.961; (2) the organizing has a good quality with a mean of 2.947; (3) the actuating has a good quality with a mean of 3.207; and (4) the controlling has a good quality with a mean of 2.874.


2018 ◽  
Vol 2 (1) ◽  
pp. 1-7
Author(s):  
Amelia Rosalina ◽  
Suryadi Suryadi ◽  
Irma Diani

The purpose of this study is to describe the quality of the language available in the novel teenager "D'Angel Princess" by Luna Torashyngu. The method used in this research is descriptive qualitative method. Data in this study Various styles on the novel teenagers "D'Angel Princess" by Luna Torashyngu. Documentation technique is used in the data collection technigue. Data analysis technique in this research is done through steps, that is: (1) reading novelteenlit "Angel Angel" by Luna Torashyngu (2) hiding data, (3) classifying data, (4) analyzing data, and (5) conclude. Test the validity of the data is a credibility test conducted by increasing persistence with the supervisor during the process, and discussion with colleagues. The results found in the novel D'Angel Princess by Luna Torashyngu in slang and not used to separate the characteristics of the teen novel. Then the word denotation and author connotation to express and convince the compiler readers convey narration and description in the story, said Science used as a means to monetize a novel theme with a scientific theme, the words used to sort out teenage characters who look slang. The use of sentences is used to describe the main character in the sentence Usage. The author's written sentence contains descriptions and narrations to make the story more interesting and easy to understand. Comment topic sentence  gives a beautiful impression or a beautiful comment on the characters. Use of minor sentences is used  to give challenge and sincerity to what people say so that readers feel confidence. Minor sentences and reciprocal is used by writers when delivering narration in serious situations or moods.Keywords: language style, teenlit novel, "D'Anggel" by Luna Torashyngu


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