scholarly journals The Level of Interest and Attitude of the Local Community in Home Gardening during COVID-19 Pandemic: An Assessment

Author(s):  
Rozette E. Mercado ◽  
Jillard O. Mercado

Introduction: People are facing uncertain and challenging times in the surge of COVID-19 Pandemic; unemployment rate increases, incomes dramatically decline, and movement restrictions are evident in every household here in the Philippines. Due to income disruption, the underprivileged encounter shortage of their food resources. As such, home gardening becomes a popular initiative of the government and non-government agencies.  Objectives:  The primary aim of this paper is to determine the level of interest and attitude of the residents from the Municipality of Cantilan, Surigao del Sur towards home gardening during the COVID-19 Pandemic. Methodology:  The study made use of the descriptive normative design by using a convenience sampling method. The sample selection was based on participants’ willingness to answer the questionnaire which serves as the primary tool in gathering the data. Wherein there are 115 total of respondents participated in the study. The collected data were treated using a simple percentage and weighted mean. Results and Conclusions: The result shows that majority of the respondents were interested in home gardening and believed that it helps their family to eat better and save money during a pandemic. It also indicates that they have time to work in their garden, to be recreational, and conform that they enjoy this activity. It would strengthen their family values and the benefits of home gardening to our environment. However, they are not fully aware of the other benefits of home gardening. Meanwhile, they are unsure if they became successful in home gardening or not.

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Benazir Benazir

This research was conducted to determine the effect of culture, human resources and religion on poverty, with a sample of 100 people in Pidie Jaya Regency. Sampling technique using cluster sampling method. Analytical tools used are multiple linear regression and analysis path using SPSS software version 24 for windows. The criteria used in the sample selection are based on statistical data of Pidie Jaya Regency which are grouped into 3 categories, namely agriculture as much as 50 percent, trade and services sector as much as 43 percent, and the rest in the industry 7 percent. This study found that the variables of human and religious resources have a significant effect on poverty, while cultural variables have no significant effect on poverty. Indirectly, cultural variables have a significant effect on poverty that is through the variables of human resources and religious variables. The results of this study indicate that together variables culture, human resources, and religion have a significant effect on poverty in Pidie Jaya regency. Islamic Economics provides solutions to alleviate poverty in Pidie Jaya through hard work, distributing wealth through the distribution of Zakat, infaq and alms and through wakaf and through the improvement of human resources, so that poverty in Pidie Jaya regency must be considered by the government, both local government and government center.


2019 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Marta Hapsari Oktavia

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran


2019 ◽  
Vol 6 (2) ◽  
pp. 325
Author(s):  
Gek Ayu Tahta Kurnia Natha Dewi ◽  
I Nyoman Sunarta

Tibu sampi waterfall is a waterfall that has the potentiality and opportunities to be developed into a tourist attraction. However, the development of this waterfall has not been optimally reached. This study aims to determine the development of Tibu Sampi Waterfall as a tourist attraction. This study uses qualitative data with data sources in the form of primary data and secondary data. Data sources are obtained through observation, interview and documentation techniques with the technique of determining individual sample selection. The results of this study indicate that there are internal and external obstacles in the development of Tibu Waterfall as a tourist attraction. The internal obstacles are divided into three, namely the limited capital owned by Gunung Salak village; lack of adequate human resources in the field of tourism; and lack of promotion in the development of tourist attractions. The external obstacle is lack of contributions from investors.  Of the various obstacles faced and slowing down the development of Tibu Waterfall as a tourist attraction, the community must create several efforts including the government or related parties to provide tourism education and training to the local community; to improve tourism products; to disseminate information in the form of brochures and guidebooks; to improve structuring and infrastructure; to cooperate with investors; to make local culture an attraction for tourists;  and to develope tour packages.    Keywords: Study of development, tourist attraction, Gunung Salak Village, Tibu Sampi Waterfall


2021 ◽  
Vol 322 ◽  
pp. 01031
Author(s):  
Renoldy L. Papilaya ◽  
Costansa G. Lessil

Natsepa Beach has a natural beauty that attracts tourist arrivals and is managed by the Central Maluku Regency Government. The existence of covid-19 has a significant impact on local people’s income and local labor. The purpose of this study is to descriptively compare the presence of Covid-19 to the village of the business in the Natsepa beach. The research method used is the survey method, and the sampling method used is nonprobability sampling. The results showed that the average number and quality of tourism services significantly declined inside and outside the location. During the pandemic covid, the revenue of the business unit/month in the Natsepa beach decreased from IDR.1920000 to IDR.725500; business unit outside the Natsepa Beach tourist attraction from IDR.1850105 to IDR.826725 and the community around the Natsepafrom IDR.1830698 to IDR.1278540,-. The economic impact value at the usual time (2018) compared to 2020 was obtained from KIM, namely from 2.04 to 0.84; the importance of RIM I, 1.59 to 1.33, and RIM II 2.31 to 1,73. The conclusion of this study shows that local communities have experienced a drastic decline in income so that they need to be supported by the government.


This Study is all about Capacity to Contract in Case Of Occurrence Of Fraud. The main aim of the study is to create awareness about Mer silence would amount to fraud. A man or woman is believed to have the potential to go into right into a contract. An intoxicated person, minor, or mentally incapable character has options to be had to them after getting into an agreement which influences the validity of the agreement into which they've entered. The first alternative they have got is to disaffirm a agreement. For the purpose of the study, descriptive research is used. Descriptive research helps to portray accurately the characteristics of particular individual, situation or group. Convenience sampling method is used in this study to collect the samples. When population elements are selected for inclusion in the sample based on access is called convenience sampling. The statistical tool used is percentage analysis, which includes Independent sample t test, Chi-square, Correlation. The total number of responses collected in the survey is around 1669 .It was found that constitution makes it mandatory for the Government to protect and promote freedom , and to assure every citizen a decent standard of living. In this study I concluded that Contract is nothing but enter into a formal and legally binding. It is a written or spoken obligation. And fraud, it's deliberate deception to secure unfair or unlawful gain.


Author(s):  
Nazmel Nazir

<p class="Style1"><em>The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.</em></p>


Author(s):  
Hasian Purba

The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer compliance; 4) Finding empirical evidence regarding the effect of Taxation Knowledge on Taxpayer compliance; and 5) Finding empirical evidence regarding the influence of Taxpayer Awareness on Taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study are all individual taxpayers who are registered in Jakarta Kramatjati Tax Office. Sample selection with convenience sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Tax socialization has a direct effect on the awareness of taxpayers; 2) Tax knowledge directly affects the awareness of taxpayers; 3) Tax socialization directly affects the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Taxpayer awareness directly influences taxpayer compliance. KEYWORDS : Taxation Socialization, Taxation Knowledge, Taxpayer Awareness, Taxpayer Compliance


2020 ◽  
Vol 3 (2) ◽  
pp. 1-35
Author(s):  
Tezza Abdu Isamah ◽  
Puji Wibowo

Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting’s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.


2018 ◽  
Vol 1 (3) ◽  
pp. 258
Author(s):  
Romy Andriyanto ◽  
Effriyanti Effriyanti ◽  
Angga Hidayat

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 259-268
Author(s):  
Mokhtar Sayyid ◽  
Rita Nataliawati

The case of the Covid-19 pandemic caused a slowdown in economic growth in Indonesia, which in turn resulted in a decrease in the amount of tax revenue, which eventually led the government to provide tax incentives to taxpayers. The COVID-19 pandemic has had a tremendous impact on all countries in the world, including Indonesia. The Central Statistics Agency (BPS) announced that the Indonesian economy experienced a slowdown in the first quarter of 2020, which was 2.97%. Compared to the fourth quarter of 2019, Indonesia's economic growth was recorded at minus 2.41%. This study aims to develop a method of tax revenue that has been adapted to the conditions of the Covid-19 pandemic. This study uses an exploratory method with a quantitative approach. The data used are the annual reports of companies listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The sample selection method uses a purposive sampling method and obtained 233 samples for 2018 and 227 samples for 2019. With the results in the form of suggestions given in improving Post-covid-19 tax revenues, namely (1) Optimization of the withholding tax (WHT) mechanism, (2) Imposition of Final PPh for non-SME taxpayers, and (3) Efficiency of tax collection costs. This proposal requires in-depth study before implementation


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