scholarly journals DAMPAK PANDEMI COVID-19 TERHADAP AKTIVITAS PERPAJAKAN (PENGGUNAAN LAYANAN DARING, INTENSITAS LAYANAN ADMINISTRASI PAJAK, & PERILAKU KEPATUHAN PAJAK)

Scientax ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 160-178
Author(s):  
Ryan Agatha Nanda Widiiswa ◽  
Hendy Prihambudi ◽  
Ahmad Kosasih
Keyword(s):  
Quantitative Research ◽  
T Test ◽  
Test Analysis ◽  
Tax System ◽  
Policy Makers ◽  
Business World ◽  
The Third ◽  
The Impact

The COVID-19 pandemic, which began at the end of 2019, has globally changed so many aspects.  The decline in people's consumption levels, the increase in unemployment, uncertainty for the business world, and changes in people's behaviour towards digital caused disruption for the Indonesian tax system. This study tries to look at the impact caused by the COVID-19 pandemic on taxation activities in Indonesia. Such activities will be seen from the quantity of tax service administration, the use of digital by taxpayers, and taxpayer’s compliance report. The study took the period until the third quarter (September) 2020 and then it was compared with the circumstances in 2019 (January-September). This research is quantitative research by applying descriptive statistic methods as well as t-test analysis. This research is expected to provide an overview to the policy makers in understanding the changes resulting from the COVID-19 pandemic to the taxation activities in Indonesia.

scholarly journals The Impact of Moringa Leaves, Katuk Leaves and Oxytocin Massage on Quantity and Quality of Mother's Milk as Patients Health Center in Bali

2020 ◽  
Vol 9 (1) ◽  
pp. 275-279
Keyword(s):  
Breast Milk ◽  
Quantitative Research ◽  
T Test ◽  
The Third ◽  
Psychological Disturbances ◽  
Α Level ◽  
Postpartum Mothers ◽  
The Impact ◽  
Paired T Test

The problem of breastfeeding is part of the problem of discomfort in postpartum mothers for 2 hours after giving birth. This problem often causes trauma to postpartum mothers during breastfeeding, psychological disturbances, and increases morbidity in the mother and baby due to inadequate breast milk. The practice of Oxytocin massage, Moringa leaves and Katuk leaves at the same time can improve the quantity and quality of breast milk in maternal patients with 36-40 weeks' gestation. This type of research is quantitative research. Respondents numbered 30 were selected by determining purposive sampling in each group consisting of 10 mothers. Data were analyzed using a Paired t-test and Independent sample t-test with an α level of 0.05. The results showed that there was an increase in the quantity of breastfeeding. On the 3rd day, the quantity of breast milk with volume of 45 cc. In the week I with a volume of 10.50 cc, week II 86.50 cc, week III 168.50 cc and week IV as much as 275 cc. It shows that there are differences in quality on days 3 to week IV. The results of data analysis also showed that the 3rd day the quality of breast milk is rather yellow and rather thick, then the first week to the third week rather yellow and thin. At week IV, the quality of breast milk is white and runny. There is an increase in the quality and quantity of breast milk in all three groups.

scholarly journals Impact of Micro Finance Through Amhara Credit and Saving Institution on Women Economic Empowerment

2019 ◽  
Vol 8 (4) ◽  
pp. 9696-9703
Keyword(s):  
Quantitative Research ◽  
T Test ◽  
Economic Empowerment ◽  
Regression Result ◽  
Women Clients ◽  
Group Discussions ◽  
Test Analysis ◽  
Participation Of Women ◽  
Women In Decision Making ◽  
The Impact

Women economic empowerment is one of the strategies aimed at enabling women in decision making, increment in income and asset ownership. The purpose of the study was to analyze the impact of micro finance through Amhara credit and saving institution on women economic empowerment. Qualitative and quantitative research approaches were used to obtain a reliable data. Data were derived from a questionnaire of a sample of 346 women clients of Amhara Credit and Saving Institution. In addition, six focus group discussions were conducted involving 48 women while in depth interviews were carried out with 6 micro finance leaders, and experts. Multiple Regressions, Independent t-test, Analysis of variance were employed for data analysis. The Regression result revealed that age, marital status, education level, credit amount, number of training have significant impact on women’s economic empowerment. However, numbers of household and previous business experience have insignificant impact on women economic empowerment in the study areas. Independent t-test result revealed that Amhara credit and saving institution has significant impact on women’s economic empowerment as measured by the increased participation of women in resource controlling, improved household income, asset possession levels, and saving

scholarly journals KNOWLEDGE AND PRACTICE TOWARDS QUALITY USE OF MEDICINE AMONG UNDERGRADUATE STUDENTS

2020 ◽  
Vol 20 (3) ◽  
pp. 49-56
Author(s):  
Wardah Mustafa Din ◽  
Noor Ashikeen Zainal Abidin
Keyword(s):  
Undergraduate Students ◽  
Health Resources ◽  
Knowledge Score ◽  
T Test ◽  
Test Analysis ◽  
Post Test ◽  
Elective Course ◽  
Knowledge And Practice ◽  
Effective Use ◽  
The Impact

Quality use of medicine is crucial not only to optimize health resources, but to safeguard consumers from unsafe use of medicine. Knowing Your Medicine (KYM) Campaign was launched by the Ministry of Health (MOH) Malaysia as an initiative to raise awareness to consumers on quality use of medicines in ensuring wise, safe and effective use of medicines. Materials of the campaign which is the KYM Module, is integrated in one of the elective course in UKM which is offered to undergraduate students across different faculties to increase knowledge and practice on quality use of medicine. This study aims to identify the impact of the KYM Module towards knowledge and practice of the undergraduates enrolled into the course. A one group pre and post-test research design was employed to students using purposive sampling (n=62). The questionnaire consists of three sections which are i) demographic profile, ii) knowledge assessment (14 items) and iii) practice assessment (15 items). Frequency analysis and paired sample T-test were used to measure the impact of the module. Knowledge of the undergraduates increased from fair/good to good/excellent, as knowledge score of 64.5% students reached excellent post-test compared to 35.5% pre-test. In terms of practice, a paired T-test analysis shows that there is a statistically significant increase in practice scores from pre-test (M = 4.2, SD = .472) to post-test (M = 4.57, SD = .341), t (61) =-3.859, p<.05 (two tailed). In summary, both knowledge and practice improved significantly among undergraduates after completing the module. This research serves as an important data to support the effectiveness of MOH initiative in disseminating important information regarding quality use of medicine to the public.

scholarly journals PENGARUH KUALITAS PRODUK, HARGA DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN MOBIL TOYOTA CALYA DI NASMOCO SLAMET RIYADI SURAKARTA

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Thoriq Amri Yahya ◽  
Burhanuddin Burhanuddin ◽  
Rochmi Widayanti
Keyword(s):  
Product Quality ◽  
Quantitative Research ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Purchasing Decisions ◽  
F Test ◽  
Test Analysis ◽  
A Value

This study was conducted to determine how much the influence of the independent variables consisting of product quality, price and brand image on the purchase decision of the Toyota Calya car in Nasmoco slamet Riyadi Surakarta. The sample in this study was 78 respondents taken from the consumer population who bought a Toyota Calya car at Nasmoco Slamet Riyadi in the period 2017-2018. The technique used is purposive sampling. As in general quantitative research, this research uses t-test analysis techniques for hypothesis testing, F test and multiple linear regression analysis. The results of the f test produce Fcalculate = 35,644 indicating that the variable of product quality, price and brand image jointly influence the purchasing decision of the Toyota Calya car at Nasmoco Slamet Riyadi. The results of the t test show the most dominant price variable influencing the dependent variable (Y) with a value of t calculate = 2.688 Keywords : product quality, price, brand image, purchasing decisions

scholarly journals Impact of GST on the Exports of Carpets & Floorings Industry in India

2019 ◽  
Vol 8 (2) ◽  
pp. 1990-1994
Keyword(s):  
T Test ◽  
Sales Tax ◽  
Test Analysis ◽  
Excise Tax ◽  
Spss Software ◽  
Implementation Effect ◽  
The Impact ◽  
Paired T Test

This paper focuses on the impact of goods & service tax on the exports of Indian carpets & floorings industry. The GST has not only provided full set off for input tax but also abolished the burden of several existing taxes viz Central Excise Tax, VAT/Sales Tax, Service tax etc. There are many ambiguities about the post GST implementation effect. This study is an attempt to find out the significant impact of GST on the average exports of Carpets & floorings industry for Pre & post two consecutive years. Paired t-test analysis is applied on the data using SPSS Software and results are derived. It is crucial to find out the potentiality and practicability of the transition from VAT to GST (Goods and Service tax). Hence, this study assumes greater significance for academicians and policymakers.

scholarly journals EFEKTIVITAS METODE TWO STAY TWO STRAY TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN PAI KELAS VIII DI SMP NEGERI 1 SALATIGA TAHUN AJARAN 2019-2020

2020 ◽  
Vol 5 (2) ◽  
pp. 75-82
Author(s):  
Fahmi Saputro
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Religious Education ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Student Learning Outcomes ◽  
T Test ◽  
Cluster Sampling ◽  
Test Analysis ◽  
Class Viii

This study aims to determine the effectiveness of the Two Stay Two Stray method for student learning outcomes, and to determine the effectiveness of the Two Stay Two Stray method for student learning outcomes in Islamic religious education (PAI) subjects. This study uses quantitative research with a quasi-experimental approach in which there are 2 classes to be studied, 1 class as a experimental class (experimental) and 1 class will be a non-experimental class (control), with the analysis of class VIII students and the sample of this study is class VIII D as an experimental class and class VIII B as a control class. The data of this study were obtained from tests, interviews, observations, documentation. How to take class data with cluster sampling technique. The data obtained can then be processed using statistical analysis. Furthermore, hypothesis testing is done by using t-test analysis of two paired t-test samples with the help of SPSS For Windows Release 16.0. The data obtained that the average learning outcomes of the control and experimental class at the time of the pretest is 71.9 and 71.62 with a difference of 0.28 and the average learning outcomes of the control and experimental class at the posttest namely 74.38 and 78.38 with the difference in number 4. So it can be said that the application of the Two Stay Two Stray method runs effectively and well proven by the value of learning outcomes between control and experimental classes. The ttable number with df of 33 is 2.03452, so tcount is greater than ttable, then it can be said that Ho is rejected and the research hypothesis is accepted. Thus it can be concluded that by applying the Two Stay Two Stray cooperative learning method student learning outcomes can be effective, the Two Stay Two Stray cooperative method in addition to being able to provide effective learning outcomes, can also make students more compact in each group, so that students in the experimental class (VIII D) in SMP Negeri 1 Salatiga can meet the KKM value.

scholarly journals Could the Greek Taxation Policy Pull the Economy from the Recession to Development?

2018 ◽  
Vol 8 (3) ◽  
pp. 50
Author(s):  
Mihail N Diakomihalis ◽  
Athina Politou
Keyword(s):  
Negative Relationship ◽  
Tax Burden ◽  
Tax System ◽  
Policy Makers ◽  
Taxation Policy ◽  
The Impact ◽  
Of Greece ◽  
Over Time

This paper examines the tax system of Greece from 2002 to 2016, the changes that have been made to it and the structure and evolution over time of taxes compared to GDP components and particularly to investments. Also, the impact of taxes on investments by category, is being studied. Examining the changes in taxes and investment in Greece for the 15year period, a negative relationship among them was found, as there was an increase in taxes and a reduction in investment. This is more profound in the period of the crisis 2010-2016, when taxation was increased (compared to pre-crisis years, 2002-2009) leading to an even greater reduction in investments in total economy. Considering the findings of our research, as well as those of previous studies, government and policy makers should realize that the reduction in the tax burden can bring an increase in investments by business and households, and that investments is the only route to drive the economy out of the recession. 

scholarly journals THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

2016 ◽  
Vol 13 (2) ◽  
pp. 176
Author(s):  
Prima Santy ◽  
Tawakkal Tawakkal ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Research Result ◽  
Control Variable ◽  
T Test ◽  
Test Analysis ◽  
Ifrs Adoption ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

scholarly journals “Smoke on the beach”: on the use of economic vs behavioral policies to reduce environmental pollution by cigarette littering

2020 ◽  
Author(s):  
Gionata Castaldi ◽  
Grazia Cecere ◽  
Mariangela Zoli
Keyword(s):  
Field Experiment ◽  
East Coast ◽  
Marine Pollution ◽  
Policy Makers ◽  
The Third ◽  
North East ◽  
The North ◽  
Public Areas ◽  
The Impact ◽  
Proper Disposal

AbstractCigarette filters, the most commonly littered item worldwide, are one of the main sources of marine pollution. However, reducing cigarette littering is a serious challenge for policy makers and environmental authorities: traditional instruments like bans and fines are generally ineffective. In this article, we evaluate the impact of two interventions aimed at reducing smokers’ littering in public areas, like beaches. We run a field experiment at eight beach resorts in the north east coast of Italy. Resorts were randomly assigned to three groups: in the first, we introduced portable ashtrays to test whether smokers respond to the lower effort costs (time plus inconvenience) by disposing of litter properly. In the second set, we added a social cue. The third group of resorts was used as a control with no intervention. Results suggest that reducing the private costs of a proper disposal through mobile ashtrays significantly affects littering, leading to a reduction of 10–12% in the number of cigarette filters dropped in the sand compared to beaches with no ashtrays. Reinforcing this measure with social prompts does not significantly increase the impact driven by the introduction of mobile ashtrays.

scholarly journals The Relationship between Fear of Infection and Insomnia among Dentists from Oradea Metropolitan Area during the Outbreak of Sars-CoV-2 Pandemic

2021 ◽  
Vol 10 (11) ◽  
pp. 2494
Author(s):  
Magdalena Iorga ◽  
Raluca Iurcov ◽  
Lavinia-Maria Pop
Keyword(s):  
Mental Health ◽  
Strong Positive Correlation ◽  
Preventive Behaviors ◽  
Public And Private ◽  
Policy Makers ◽  
Positive Correlation ◽  
The Third ◽  
Athens Insomnia Scale ◽  
The Impact ◽  
The Relationship

Various studies have shown the impact of COVID-19 pandemic on mental health, identifying that people with a strong fear of getting infected are more prone to become stressed, depressed, anxious and to experience sleeping disturbance. The present study focuses on the impact of fear of COVID-19 and its relationship with insomnia among dentists. 83 dentists from public and private clinics were included in the research. A questionnaire was especially constructed for this study, consisting of three parts: the first part gathered socio-demographic and medical data, and a succession of self-rated items collected opinions about lockdown and preventive behaviors; the second part evaluated the level of fear of infection with Coronavirus-19 using the Fear of Covid 19 Scale; the third part investigated the presence of insomnia using the Athens Insomnia Scale. Collected data were processed using SPSS (v. 25). The total scores for fear of COVID 19 and insomnia were assessed. A strong positive correlation was identified between the total score of AIS and the total score of FCV-19S. The fear of COVID-19 had a significant positive correlation with the practice of several preventive behaviors. Dentists with chronic diseases were found to be more prone to suffer from insomnia than healthy dentists. Significant differences between women and men in terms of night symptoms were discussed. The findings are useful for dentists and policy makers to evaluate the impact of fear of infection on mental health status.

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