Documentation Techniques Research Articles

Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.

The Influence of Debt to Asset Ratio (DAR), Earning Per Share (EPS), Current Ratio (CR) on Sector Sharia Stock Prices Industry Goods Consumption (in Companies Listed on the Sharia Stock Index (ISSI)

This research aims to provide empirical evidence regarding the influence of financial performance on stock prices. The ratios used are Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Current Ratio (CR) in consumer goods industry companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2022. The population in this study was 57 companies. The sampling technique used purposive sampling to obtain 45 company samples with 135 observations. This research is quantitative research using secondary data collected using documentation and literature study techniques obtained via www.idx.co.id or the respective company's official website which is analyzed using panel data analysis. The results of this research show that the Debt To Asset Ratio (DAR) variable has no significant effect on Sharia stock prices, the Earning Per Share (EPS) variable has no significant effect on Sharia stock prices, and the Current Ratio (CR) variable has a significant effect on Sharia stock prices.

Analisis Kesantunan Berbahasa dalam Acara Talkshow “Talkpod”

This research aims to describe; (1) forms of compliance with the principles of language politeness on the "Talkpod" talkshow, (2) forms of violation of the principles of language politeness on the "Talkpod" talkshow. This research takes data in the form of speech from hosts and guest stars which contain forms of compliance and violations of language politeness in the "Talkpod" program. This research data collection technique uses listening, note-taking and documentation techniques. The data analysis technique for this research uses techniques expressed by Sugiyono (2018) in the form of data reduction, data presentation and verification stages. The results of this research found forms of compliance and violations of language politeness in the "Talkpod" talkshow. There were 21 data on language politeness compliance in the talkshow, consisting of 5 data on compliance with the maxim of wisdom, 1 data on compliance with the maxim of generosity, 6 data on compliance with the maxim of praise, 3 data on compliance with the maxim of humility, 3 data on compliance with the maxim of agreement, and 3 data on compliance with the maxim of sympathy. There were 17 data on violations of language politeness, consisting of 1 data on violations of the maxim of wisdom, 1 data on violations of the maxim of generosity, 5 data on violations of the maxim of praise, 3 data on violations of the maxim of humility, 4 data on violations of the maxim of agreement, and 3 data on violations of the maxim of sympathy.

Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

The Phenomenon of Tax Aggressiveness is Associated with Capital Intensity, Inventory Intensity, profitability, and Leverage

Tax aggressiveness is an activity or reconstruction effort carried out with the aim of maximizing contributions to the company through tax management strategies. This study aims to analyze the effect of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness. The population studied was property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling using a purposive sampling method. The number of samples as many as 61 companies. Data collection techniques through documentation techniques using secondary data sources. Data analysis using multiple linear regression using statistical Application Program tools: Statistical Product and Service Solutions (SPSS). The results of this study showed that capital intensity, and profitability affect tax aggressiveness, while inventory intensity, and leverage did not affect tax aggressiveness.

Analisis Sistem Informasi Akuntansi Pengelolaan Zakat pada BAZNAS Kota Binjai

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.

Pendidikan Tri Hita Karana Dalam Prosesi Nunas Babungah Petapakan Ida Bhatara Ratu Gede Dan Ida Bhatara Ratu Lingsir Desa Adat Tegal Suci Desa Sebatu Kabupaten Gianyar

Traditional villages regulate community belief patterns, one of which is the community belief system, especially community rituals. This is included in the visualization of the belief system, namely God himself through Barong and Rangda. Especially the Tegal Suci Traditional Village which has sungsungan Barong and In color complete with mask escort. This research aims to reveal more deeply the value of education Three hit karana contained in the process Nunas Pabungah. This research uses a qualitative descriptive research method with data collection techniques of observation, interviews and documentation. The results of this research show that the Tegal Suci Traditional Village has a very interesting procession which is called the process Nunas Pabungah once every 6 months. Procession Nunas Pabungah held at the subah pamuus temple. The connection between the temple and the Tegal Suci Traditional Village is due to springs and clothing ida bhatara, a pair of tumbak and a set of gambelan. The essence of the story in the play tells the story of the Garuda's ability to protect the holy Tegal community of nature. As for the value of education Three hit karana covers Pahrayangan belief in the power of God or special ida bhatara big queen who is believed to be able to protect his companions and ida bhatara the powerful queen of Pamuus Temple who is believed to control the prosperity of food, People the bonding of banjar manners which then gave birth to a process of mutual cooperation in the effort of ngayah together nyungsung and holding rituals Nunas Pabungah, Palemahan protecting the environment or natural resources, the presence of the Garuda's bisama as a warning to the people of Tegal Suci not to forget to protect water sources and always return the produce of the land in the form of upakara.

Influence of the Jarimatika Method Using Papet Media on the Multiplication Learning Outcomes of Grade 4 Elementary School Students

One of the reasons why the multiplication learning outcomes of grade 4 students at SD Negeri 03 Kedungleper are low is because the students' understanding of the multiplication material is poor. This research aims to determine the relationship between the use of the Jarimatika method using papet media before and after, as well as how much influence this method has on the learning outcomes of grade 4 elementary school students. This research is quantitative research that uses an experimental approach with a one-group pretest-posttest design. The place where this research was conducted was SD Negeri 03 Kedungleper. The research population was grade 4 students, and the sample was 19 grade 4 students. Data collection techniques included observation, tests, and documentation techniques. From the results of the t-test analysis, it can be seen that the use of the Jarimatika method with papet media has a significant influence on the multiplication learning outcomes of grade 4 students at SD Negeri 03 Kedungleper. The calculated t value of 8.732 is greater than the t table value of 1.734, indicating that there is a very significant influence. It has been proven to be an appropriate learning method to help students master multiplication material, as evidenced by student learning outcomes which have increased by 40%. Before this method was used, the average student pretest score was 49.79. After this method was implemented, the average post-test score increased to 80.42. This 40% increase means that students show significant improvement in mastering multiplication material after using the Jarimatika method with paper media, compared to the previous teaching method.

Ethnomathematics Exploration of Multiplying and Measuring Activities on The Dome of The Great Mosque of Baitul Hakim Madiun City

Ethnomathematics is a study that explains the relationship between culture and mathematics. Ethnomathematics is applied as a means to motivate, stimulate, overcome saturation, and give a new feel to mathematical learning. One of the cultures that can be studied with ethnomathematics is the mosque. This study aims to learn mathematical concepts and explore ethnomathematics in the building of the Grand Mosque of Baitul Hakim Kota Madiun, the explored building, namely the dome of the mosque. This qualitative research uses an ethnographic approach with data retrieval using observation, interview, and documentation techniques. The research was conducted at the Grand Mosque of Baitul Hakim City of Madiun with 3 subjects being mosque administrators (secretariat admin, takmir, and marbot). The results of the research were obtained from mathematical concepts and ethnomathematics activities at the Grand Mosque of Baitul Hakim. The mathematical concept obtained is the geometric concept related to the flat construction of isosceles triangles, isosceles trapezoids, ellipses, and limas space structures. The ethnomathematics activity obtained is the activity of measuring and enumerating. Therefore, it can be concluded that there is ethnomathematic activity and there are mathematical concepts in the Grand Mosque of Baitul Hakim Kota Madiun that can be used as a learning resource by educators.

Performance Of Village Officials In Administrative Services In Kajulangko Village, Ampana Tete Sub-District,Entojo Una-Una District, Central Sulawesi Province

This study aims to determine the Performance of Village Officials in Administrative Services in Kajulangko Village, Ampana Tete District, Tojo Una-Una Regency, Central Sulawesi Province. This research method uses descriptive qualitative research. The data collection techniques used are observation, interview, and documentation techniques. In accordance with the type of research used is qualitative analysis techniques. The results of the research are in the form of the results of interviews conducted with research informants, related to the sub-focus used to be able to know the Performance of Village Officials in Administrative Services in Kajulangko Village, Ampana Tete District, Tojo Una-una Regency. The sub-focuses used are Responsiveness, Justice and Certainty of time. Based on data collection through in-depth interviews, observation, and documentation, each sub-focus is described as follows. Based on the overall interview results above, it can be concluded that the responsiveness of the performance of village officials in providing administrative services is not yet optimal. Based on the results of the interviews, it can be concluded that the performance of village officials in providing administrative services cannot be said to be optimal and in accordance with applicable standards of justice because there are differences in the treatment of individuals from various social and economic backgrounds although there are efforts to achieve equitable justice, there are still many challenges and obstacles that must be overcome. Based on the overall results of the interviews above, it can be concluded that the certainty of the performance of village officials in providing administrative services is not optimal.

Optimization of Tax Collection Supervision in Increasing Local Original Revenue (PAD) by Gorontalo City Finance Agency

This study aims to determine the Optimization of Tax Collection Supervision in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. This research method uses descriptive qualitative research. The data collection techniques used are observation, interview, and documentation techniques. In accordance with the type of research used is qualitative analysis techniques. research results in the form of interviews conducted with research informants about Optimizing Supervision of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. The sub-focus used are: implementation standards, level of supervision, responsibility. From the statements or results of research with several informants above and from the observations of researchers, it shows that the standard implementation of restaurant tax collection by the Finance Agency has not been implemented optimally. Based on several statements or results of interviews with informants and from observations of researchers, it shows that the level of supervision carried out by the finance agency is still not optimal. From the results of interviews with several informants above, and from the observations of researchers, it shows that the responsibility of taxpayers is still a little less and has not reached a perfect number and the responsibility of the Finance Agency is also still not optimally carried out, this happens because there are still many taxpayers who do not understand the tools or sites they use in making transactions. This is one of the reasons why restaurant tax collection has not been optimized in increasing local revenue (PAD) in Gorontalo City.

Perubahan Strategi SDM pada PT Matahari Departemen Store Bekasi Cyber Park

The purpose of this study is to find out the change in strategy in PT Matahari Jabatan Tbk Bekasi Cyber Park.This study uses a qualitative research method with data collection techniques carried out by observation, interview and documentation techniques. Research that aims to describe and describe events and phenomena that occur in the field and present data systematically, factually and accurately about facts or phenomena that occur in the field. The research informants in this study are 1 manager, 2 supervisors, and 2 general employees as informants. So there are 5 people who are supporting informants. The results of this study show that the strategy changes. Related to HR strategies Human change is related to the roles, attitudes, perceptions and expectations of employees in the organization. Meanwhile, changes in the structure include authority, work flow, and, labor in the organization. Meanwhile, changes in the structure include authority, work flow, and, labor in the organization. Human resources greatly determine the successful process of an organization's performance. Human resource development is to make it easier to realize the company's goals, because the quality of human resources is considered capable of carrying out their duties and functions as employees in an organization.

Evaluation Analysis of the Affective Domain in the Merdeka Belajar Kurikulum Merdeka (MBKM) at State Islamic Religious Universities (PTKIN).

The purpose of this article is to understand the concept of evaluating the affective domain, its challenges and implementation strategies in the independent campus learning (MBKM) curriculum at state Islamic religious universities (PTKIN). The method used is library research (Library Research) by collecting data in the form of journal articles, books, these and other sources relevant to the research theme. Data collection was carried out using documentation techniques (documentary study) and analyzed using content analysis techniques. The research results show that 1) The concept of evaluating the affective domain in Merdeka Belajar Kurikulum Merdeka (MBKM) at state Islamic religious universities (PTKIN) consists of five levels: receiving A1, responding to A2, assessing A3, organizing A4 to characterizing with an A4 value. 2) There are five challenges in evaluating the affective domain in independent learning campuses (MBKM) at state Islamic religious universities (PTKIN): Complexity of measuring affective aspects, Diversity of student backgrounds, Integration of religious and spiritual values, Limitations of evaluation instruments, Need for resources competent human resources. 3) The implementation strategy for evaluating the affective domain in Merdeka Belajar Kurikulum Merdeka (MBKM) at state Islamic religious universities (PTKIN) can be created by creating an instrument table containing the observed value aspects: aspect 1, aspect 2, aspect and so on as needed and containing percentage in each aspect. In discussion activities, for example, what is assessed are aspects of participation, contribution and class activity. The criteria are: asking questions, submitting comments on questions and Ethics.

Language Politeness of Presidential and Vice Presidential Candidates 2024-2029 Period in Campaign Impressions on TikTok Social Media

To attract public attention, presidential and vice-presidential candidates conduct campaign activities as a form of introduction and delivery of their work programs through 'sweet message and promise'. In delivering these messages, intentionally or unintentionally, sometimes the candidates use language that is less polite. This is interesting to study from the aspect of politeness. Therefore, the researchers were interested in examining the language politeness This research was conducted using descriptive research approach. The theory used was Leech's politeness principle. The research data were in the form of expressions containing the maxims of politeness sourced from TikTok social media campaign showed and obtained using documentation techniques with the instrument of documentation study guidelines. Then, the data were processed using the extra lingual pairing method. From the results of the study, it is concluded that the maxim of generosity is the most widely used maxim in the campaign for the election of the president and vice president of Indonesia for the 2024 elections. Through the use of this maxim, candidates try to humble themselves in the hope of gaining public sympathy so as to get a lot of votes and win the contestation. The contemporary context, the specific application of politeness theory to political campaigns on a modern social media platform became the novelty of this study. By pursuing these avenues, future researchers can deepen the understanding of political communication strategies and their effects on the electorate.

Intervention of the Village Children's Love Expedition Community in Labulawa Village, Pasir Putih District, Muna Regency in the Field of Education for School-Age Children in Remote Areas

This study aims to describe the intervention carried out by the Village Children's Love Expedition Community in the field of education for school-age children in remote areas. In this study, a qualitative descriptive method is used. The determination of informants in this study uses the Purposive Sampling method and the informants in this study include the Village Children's Love Expedition Community Management, Volunteers involved in the activities carried out by the community, the community and children at the location of the activity. The data sources used in this study are Primary Data and Secondary Data. The data collection techniques in this study use interview, observation, and documentation techniques. The data analysis technique in this study uses data reduction, presentation and verification techniques. The results of this study show that the intervention carried out by the Village Children's Love Expedition Community is carried out through several programs, namely Regular Teaching, Afternoon Teaching, Environmental Care Program, Tree of Hope, "Early New Year's Gift" Donation Program, Quran and Iqro Donation Program, and Village Children's Competition Program. The stages of Intervention carried out by the Village Children's Love Expedition Community, namely the preparation stage, are divided into several stages, namely the officer preparation stage (Volunteer Recruitment and Training), funding preparation, regional feasibility study, and expedition activity licensing process. The stage of assessing the needs of children at the expedition location. Planning stage, Action plan formulation stage, Program implementation or implementation stage, Evaluation stage, and Termination stage.

Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability

The Influence of Internal and External Factors on Growth Profits

This study aims to determine the influence of internal and external factors on the profit growth of food and beverage companies listed on the Indonesian Stock Exchange in 2022. Internal factors are represented by the debt to equity ratio and current ratio and external factors are represented by inflation and interest rates. The population of this research is 44 companies and the research sample is 22 companies using purposive sampling technique. Data collection techniques are through documentation techniques by downloading financial reports via idx.co.id and the company website. Data analysis used descriptive statistical tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, t tests and f tests. The research results prove that partially the debt to equity ratio and inflation have a significant negative effect on growth, while the current ratio and interest rates have no effect on profit growth. Simultaneously the debt to equity ratio, current ratio, inflation and interest rates influence profit growth Keywords: Debt to Equity Ratio, Current Ratio, Inflation, Interest Rate, Profit Growth

Manajemen Peran Guru BK dalam Meningkatkan Motivasi Belajar Siswa Kelas XI MIPA SMA Negeri 1 Cigugur

This study aims to determine the role of guidance and counseling teachers in improving learning motivation. The research method used is a qualitative descriptive research method that produces descriptive data on phenomenological studies. Data collection techniques in this study used observation, interview and documentation techniques. Learning motivation is a crucial factor in student success in education. This study identified that at SMAN 1 Cigugur, some students have low learning motivation, which is influenced by internal and external factors such as family environment and interaction with teachers. The role of Guidance and Counseling teachers is very important in helping students overcome problems through various services such as individual guidance and counseling, group guidance and counseling, and collaboration with subject teachers. BK teachers at this school provide information services as the main strategy to improve student learning motivation. The results of the study indicate that guidance and counseling teachers play a very important role in improving student learning motivation

Analisis Keuntungan Usahatani Selada Hidroponik Umaniniafarm Di Kelurahan Wailan Kecamatan Tomohon Utara Kota Tomohon

The purpose of this study was to analyze the profitability of Umaninia Farm's hydroponic lettuce farming. Umaninia Farm in Wailan Village, North Tomohon District, Tomohon City. Tomohon. This research was carried out for four months, starting from April to July 2024 from proposal preparation to undergraduate examination in Wailan Village, North Tomohon District, Tomohon City. Data analysis data analysis used in this research is Quantitative analysis. Data collection method data using observation, interview and documentation techniques. Research results The results showed that the acceptance of Umaninia Farm hydroponic lettuce farming was amounted to Rp.12,750,000 while the costs incurred in hydroponic lettuce farming for 45 days amounted to Rp.12,750,000. hydroponic lettuce farming for 45 days amounted to Rp. 4,567,321.57 So that the profit earned in hydroponic lettuce farming is Rp. 12,750,000. in hydroponic lettuce farming UmaniniaFarm amounted to Rp.8,182,678.43 with a planting period of 45 days using 2,500 plants. 45-day planting period using 2,500 nettpot.

LEGENDA GOA PUTRI DAN SI PAHIT LIDAH DESA PADANG BINDU: TINJAUAN STRUKTURALISME LEVI-STRAUSS

This research aims to examine the structure of the legend of Goa Putri and Si Pahit Lidah in the Padang Bindu area, Ogan Komering Ulu Regency, South Sumatra. The research method uses a qualitative descriptive method combined with Levi-Strauss's Structuralism theory. Data mining techniques were carried out using interview, observation and documentation techniques. The results of this research show that there are four episodes of the Legend of Goa Putri and Si Pahit Lidah, namely (1) the initial episode and the origins of Putri Dayang Merindu, (2) episodes of the characters' lives and daily lives, (3) problem episodes, and (4) final episodes. There are four myths in the Legend of Goa Putri and Si Pahit Lidah, namely (1) the myth of the tiger guarding Goa Putri, the friend of Princess Dayang Merindu, (2) the myth of Sumuhun water which can make you stay young, (3) the myth of Si Pahit Lidah's curse on Princess Dayang Merindu, and (4) the myth of the curse of the Si Pahit Lidah for the village area. There are three forms of binary opposition relations, namely relations of differences in status between characters, relations of place, and relations of differences in time. The values contained are (1) friendship can be made with anyone, (2) an invitation to love the environment, especially water, maintaining the sustainability, cleanliness and clarity of water as a source of life for humans and other living creatures, and (3) teaching humans to be able to hold back anger or be patient and be kind to anyone. Keywords: Legend, Goa Putri, The Bitter Tongue, Levi-Strauss Structuralism