Data Analysis Techniques Research Articles

Understanding of Taxation, Utilization of Accounting Technology and Use of E-filling on Taxpayer Compliance with Internet Understanding as Moderation

This study aims to determine the effect of understanding taxation, utilization of accounting information technology and the use of e-filling on taxpayer compliance with internet understanding as moderation. This research uses quantitative methods with the data source used, namely primary data. The population in this study are taxpayers who have NPWP and are registered at KPP Pratama. The data analysis technique uses multiple linear regression and moderated regression analysis (MRA) using SPSS 25. The results showed that the influence of taxation, accounting information technology and the use of e-filling had a positive and significant effect. Internet understanding moderates the understanding of taxation and the use of e-filling. However, internet understanding is unable to moderate the use of accounting information technology. The results of this study are expected to help improve taxpayer compliance with their obligations as taxpayers.

Optimization of Tourism Management, Promotion of Tourist Attractions, and Creative Economy Based on Android Application in Kulu Village, Wori District, North Minahasa Regency

Kulu Village is one of the villages in North Minahasa Regency with untapped tourism potential. The research object is Kulu Village, North Minahasa Regency, which has the potential for diving spots, fishing spots, mangrove forest, paniki Island, legend of posi-posi kuning, local culture and traditions that have not been optimized, as well as the Kulu village community, which has creative economic businesses. Therefore, this research aims to optimize the tourism management model, promote tourist attractions, and develop creative economies based on Android (Website & All Social Media Platforms) in Kulu village. The research method used is the Qualitative Method with data collection techniques of observation, interviews, and questionnaires. Information is obtained from stakeholders, including the village government, tourism economic actors, and the community related to tourism, the promotion of tourist attractions, and the creative economy in Kulu village. Meanwhile, the data analysis technique uses the Scoring system and FGD (Focus Group Discussion). The research concluded that Kulu Village's tourism potential can be maximized through infrastructure improvements, digital promotion via websites and social media, local product integration, and stakeholder partnerships. Developing an Android-based web application and providing community training is crucial for promoting tourism and enhancing the local creative economy. Kulu Village has rich natural and cultural tourism potential. However, to fully harness this potential, infrastructure improvements, institutional strengthening, and promotion through websites and social media platforms like Instagram, Facebook, TikTok, and YouTube are essential to attract both local and international tourists. Strengthening partnerships with stakeholders, such as travel agents, online booking platforms, and influencers, is also crucial to increase the visibility of Kulu Village's tourism destinations. Additionally, local products such as handicrafts and traditional cuisine can be integrated into the tourism ecosystem through digital platforms, including websites and social media

Stress and Traditional Support: The Role of Orphans’ and Vulnerable Children’s Primary Caregivers in Rural Ethiopia

Background/Objectives: Orphans’ and Vulnerable Children’s (OVC) primary caregivers (PCGs) in Ethiopia live with multiple social and emotional problems stemming from extreme poverty, war, environmental disasters, and the HIV pandemic. Family and community supports are strained, leaving OVC’s PCGs dependent on inconsistent humanitarian aid. This aid is typically focused on OVCs and does not address PCG well-being. This study aimed to assess PCG well-being and explore their perceived stress and the traditional family and community coping mechanisms. Method: Participants from the Oromia region of Ethiopia were recruited, and a mixed-methods design was employed. Six cases were included using a criterion sampling technique. An explanatory data analysis technique was used, and data were triangulated from interviews, focus group discussions, archival information, and surveys. A 36-item Well-being Measuring Tool (WMT) Likert scale was employed to measure well-being domains. Result: The results indicated that none of the PCGs reported the desirable and average summative well-being domain mean scores [25 and 23]. Among the ten well-being domains, only “spirituality” and “community cohesion” were above the average score [2.3]. The “economy” domain had the lowest score, indicating a critical deficiency [1.3]. A lack of community support could exasperate perceived stress, and well-being deficiencies were linked. Conclusions: Lack of family and community support could exacerbate feeling overlooked, unwelcome, and lonely. A policy that promotes a supportive community environment and safeguards the most vulnerable OVCs and their PCGs should be in place. This study recommends further rigorous research examining the well-being determinants of OVCs’ PCGs in Ethiopia and the role of traditional support systems in rural settings.

Studi Perbandingan Kehidupan Perempuan Transgender dalam Pasung Jiwa dan Anak Gembala yang Tertidur Panjang di Akhir Zaman

This research aims to compare the plot of the main character's journey to becoming a trans woman as her gender identity in the novel Pasung Jiwa by Okky Madasari and Anak Gembala Yang Tertidur Panjang di Akhir Zaman by A. Mustafa. This research uses a qualitative descriptive method with a comparative literature study. The theory used is Judith Butler's concept of gender performativity. Reading and note-taking techniques and literature study were the data collection techniques in this research. Data analysis techniques use data reduction techniques, data presentation, and drawing conclusions. The research results obtained include in the novel Pasung Jiwa, the main character is said to be a trans woman because she is confined to pursuing her passion, namely singing dangdut, etc. The main character also experiences direct and indirect experiences of transphobia, as well as sexual violence, namely rape, etc. Meanwhile, in the novel Anak Gembala Yang Tertidur Panjang di Akhir Zaman, who insulted transvestite thugs, was under bad influence from his caretaker and idolized his beautiful mother.

PENGARUH MINAT WIRAUSAHA DAN SELF EFFICACY TERHADAP KINERJA UMKM DI BENGKAYANG

Performance is an important thing that must be considered in the growth of Small and Micro Enterprises (MSMEs). This study aims to identify and analyze the effect of entrepreneurial interest and self-efficacy on the performance of MSMEs in Bengkayang City. This research is quantitative research with a survey approach. Questionnaires were used in collecting data on 58 MSME players in Bengkayang City who were included in the culinary, service, basic food and clothing businesses. The variables studied included entrepreneurial interest, self efficacy and MSME performance. The data analysis technique uses multiple regression tests using SPSS as an analytical tool to determine the effect of entrepreneurial interest and self efficacy on MSME performance. The results showed that entrepreneurial interest had no effect on performance while self efficacy had a positive effect on performance. The results also showed that entrepreneurial interest and self efficacy together had an effect on the performance of MSMEs in Bengkayang City. The higher the entrepreneurial interest and self efficacy, the higher the performance of MSMEs.

ANALISIS PENGARUH RISIKO BANK TERHADAP PROFITABILITAS BANK SYARIAH PERIODE 2020-2023

This study aims to analyze the effect of Bank risk on the profitability of Islamic Banks for the period 2020-2023. This research method uses a quantitative approach. The data collection method in this study uses the documentation method. The population used is all Islamic banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period with a total of 33 companies. The sampling technique in this study used probability sampling. The data used in this study are secondary data. The data source used is through the analysis of the financial statements of all companies that are the research sample with a period range of 2020-2023. The data analysis technique in this study used panel data regression analysis. The results of this study are that simultaneously all NPF, CAR, and BOPO variables can have a significant effect on ROA at Islamic banks in 2020-2023. Partially, the NPF and CAR variables do not have a significant effect on ROA growth at Islamic Banks in 2020-2023. Partially, the BOPO variable can have a significant negative effect on ROA growth at Islamic Banks in 2020-2023.

Kemampuan Berpikir Kreatif Matematika Siswa melalui Pendekatan Pembelajaran Open-Ended

This study is motivated by the low creative mathematical thinking ability of eighth-grade students at SMP IT Al-Khansa Rengat. The students seem unable to come up with many different solutions or approaches, so an instructional approach is needed to address this issue. The approach that is believed to overcome this problem is the open-ended approach. The research question of this study is: “Is the creative mathematical thinking ability of students who follow the open-ended learning approach better than those who follow conventional learning in the eighth grade at SMP IT Al-Khansa Rengat?” The objective is to determine whether the creative mathematical thinking ability of students who follow the open-ended approach is better than those who follow conventional learning in the eighth grade at SMP IT Al-Khansa Rengat. The hypothesis of this study is that the creative mathematical thinking ability of students who follow the open-ended approach is better than those who follow conventional learning at SMP IT Al-Khansa Rengat. The data analysis technique used is the t test and Minitab software. The results of the analysis obtained tcount=3.114 and ttable=2.120. Because 3.114>2.120, the conclusion is that H0 is rejected and H is accepted. It can be concluded the creative thinking abilities in mathematics of students who take part in learning using an open ended approach are better than students who take part in conventional learning in class VIII SMP IT Al-Khansa Rengat.

KAJIAN FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN DI BEI (2020-2022)

This study aims to determine the effect of fraud hexagon on fraudulent financial reporting. The sample of this study were 52 food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2020 - 2022. The sampling technique used was non-problability sampling technique using purposive sampling method and data testing was carried out using SPSS 25. The data analysis techniques used include descriptive statistical analysis, pooling test, classical assumption test, and hypothesis testing. The results showed that the total accrual ratio had a positive effect on fraudulent financial reporting, while financial targets, change in director, political connection, ineffective monitoring and CEO duality had no effect on fraudulent financial reporting.

PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results showed that online tax payment has a significant impact on digital literacy (H1 accepted), but does not directly have a significant impact on taxpayer satisfaction (H2 rejected). Digital literacy has a significant impact on taxpayer satisfaction (H3 accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H4 accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.

PERAN GREEN VALUE PADA PENGARUH SUSTAINABLE BEHAVIOUR YANG DIMEDIASI OLEH ENVIRONMENTAL SUSTAINABILITY BELIEFS DAN SOCIAL SUSTAINABILITY BELIEFS

This study aims to analyze the effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs and Social Sustainability Beliefs. This research method uses a quantitative approach. The population in this study were students of Universitas Muhammadiyah Surakarta and all circles of society. The sampling technique in this study was non probability sampling with purposive sampling technique. The data collection method used in this research is a questionnaire. In measuring research data using Likert scale. The data analysis technique used in this research is using SMARTPLS. The results of this study are that Green Value has a positive and significant influence on Sustainable Behavior. Green Value has a positive and significant influence on Environmental Sustainability Beliefs. Green Value has a positive and significant influence on Social Sustainability Beliefs. Environmental Sustainability Beliefs have a positive and significant influence on Sustainable Behavior. Social Sustainability Beliefs do not have a positive and significant effect on Sustainable Behaviour. There is a significant effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs. There is no significant effect of Green Value on Sustainable Behaviour mediated by Social Sustainability Beliefs.

EVALUASI EFEKTIVITAS SERVANT LEADERSHIP DAN MOTIVASI KERJA TERHADAP KINERJA PERSONIL SATPAS DALAM MENINGKATKAN PELAYANAN PENERBITAN SIM DI WILAYAH HUKUM POLRESTABES PALEMBANG

This research is motivated by the quality of the National Police's Human Resources (HR) and public services which are not yet optimal, Standard Operating Procedures (SOP) which are still complicated, vocational school-based assessments which are still not running well, the integrity of officers is weak, and leadership style is something that must continue to be improved in the SIM service. The purpose of this research is to determine the evaluation of the effectiveness of servant Leadership and work motivation on the performance of Satpas personnel in improving SIM issuance services in the Palembang Police Legal Area. The concept or theory of Servant Leadership (X1) from Yulk (2016:62), work motivation (X2) is explained by Uno's theory (2017:53) and performance (Y) uses Robbins' theory (2015:76). This research uses quantitative methods with a cross-sectional research design. The target population in this research is the Palembang Police Traffic Unit personnel, 176 people who work at the Palembang Police. Meanwhile, the target population is 36 Satpas personnel. The data collection technique uses a 50-item questionnaire with a Likert scale. The data analysis technique used is Multiple Linear Regression Analysis. The research results show that the calculated F value is 425.013 with a significance level of 0.000. The t value is 7.538 with a significance value between Servant Leadership and the performance of Satpas personnel in improving SIM issuance services of 0.000. The multiple linear regression equation is ????̂ = 0.453 + 0.615X1 + 0.241

Comprehensive Analysis and Detection of IoT Network Attacks Using Recon Host Discovery Traffic Dataset

The proliferation of Internet of Things (IoT) devices has introduced unparalleled interconnectivity and significant security challenges. Reconnaissance attacks, particularly Host Discovery, are often precursors to more severe cyber threats. In this study, we examine a labeled network traffic flow dataset to analyze patterns and identify key indicators of Recon Host Discovery attacks. Leveraging exploratory data analysis and feature correlation techniques, we uncover critical traffic behaviors, such as short flow durations and anomalous packet statistics, that distinguish benign from malicious activities. The findings lay the groundwork for developing robust detection mechanisms for IoT networks, emphasizing the importance of targeted feature selection and real-time analytics.

TRANSFORMASI ADMINISTRASI PENJUALAN GROSIR: IMPLEMENTASI SOP DI CV BOBOHO SELLER

This study aims to analyze the impact of implementing Standard Operating Procedures (SOP) in sales administration at CV Boboho Seller, a wholesale company in Surabaya. The SOP was applied to all stages of sales administration, from ordering, stock verification, and invoice creation to reporting, which were previously manual and are now integrated with the Olsera digital system. This research used a descriptive qualitative method, with data collected through observation, interviews, and documentation. Data analysis techniques included data reduction, data presentation, and conclusion drawing conducted iteratively to ensure the validity of findings. The results show that structured SOP accelerates workflows, improves recording accuracy, and reduces administrative errors. The digital technology allows each division to work efficiently and enhances customer satisfaction. These findings are relevant to other wholesale companies seeking to improve efficiency and productivity through administrative digitalization. This technology-based SOP model offers potential as a guide for other wholesalers in optimizing operations.

Analisis Penerapan Strategi Segmenting, Targeting, dan Positioning dalam Memasarkan Kredit Pemilikan Rumah

Based on the results of observations, the background to this research is the fluctuation in the number of KPR credit customers caused by strategic planning and strategy implementation carried out by Bank BJB Jatinangor Branch Office. This research aims to find out how to implement the Segmenting strategy, Targeting and Positioning in marketing home ownership loans at Bank BJB Jatinangor Branch Office. The object of this research is the marketing strategy in marketing home ownership loans at Bank BJB Jatinangor Branch Office. The type of research used is qualitative with a descriptive approach. The type of data is primary data with data collection techniques of observation, interviews, literature study and documentation. The research results show that (1) there are four indicators that constitute a segmenting strategy, namely demographics, behavior, psychographics and geography. (2) there are two indicators that become targeting strategies, namely selective specialization and product specialization strategies. (3) there are four indicators that become a positioning strategy, namely attributes, price, product users, and benefits. The data analysis technique used in this research is the interaction analysis technique model, namely a process carried out through four stages, namely data collection, data reduction, data presentation and conclusions. The object of this research is an analysis of the application of segmenting targeting and positioning strategies in marketing home ownership credit (KPR) at Bank BJB Jatinangor branch office.

Development of Javanese Dialogue Text Learning Media with Web s.id in Junior High School

Grade VII MTs N 2 Sragen students have difficulty learning Javanese dialogue texts, so they need s.id web-based learning media that can be used so that students can listen, read, write, and speak Javanese dialogue text material. This research aims to develop a learning medium for Javanese dialogue texts with the s.id web. This research and development is carried out in six stages: analyzing potential problems, collecting information, designing products, validating designs, improving products, and limiting trials. The data obtained in this study were through observation, interviews, questionnaires, and tests. The data analysis technique uses qualitative descriptive analysis techniques. The study results show that students and teachers need media to support learning Javanese dialogue text material. The media content needed includes materials, examples, exercises, evaluations, and online dictionaries. The results of the material validation test averaged 88%, while the media validation test averaged 73%, and both showed valid results. The results of the limited trial also received an average of 94.8 or an N-Gain Score of 0.83 ≥ 0.3 with compelling evidence. Therefore, web-based learning media s.id be able to be used and developed into a supporting medium for dialogue text material for class VII MTs N 2 Sragen.

The Effect of Board of Commissioners Size on Earnings Management with Audit Committee as a Moderation in Companies Listed on LQ45

Earnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to examine the effect of the size of the board of commissioners on earnings management with the audit committee as a moderating variable. This study was conducted in Indonesia with companies listed on the LQ45. The population of this study was all companies listed on the LQ45 for the 2019-2023 period, namely 45 companies with an observation period of 5 years. The sampling method used was purposive sampling, which is a method of determining samples based on certain criteria or considerations. The data analysis technique used was multiple linear regression analysis, but before the regression analysis was carried out, a prerequisite test must be carried out, namely the classical assumption test. Moderated Regression Analysis (MRA) was used to determine whether the audit committee variable could strengthen or weaken the relationship between the size of the board of commissioners and earnings management. Based on the results of the analysis and discussion in the previous chapter, the conclusion that can be drawn is that the size of the board of commissioners has a positive effect on earnings management in companies listed on the LQ45, and the audit committee is unable to moderate the effect of the size of the board of commissioners on earnings management in companies listed on the LQ45

SME and Asean’s Path to Sustainability: Green Management Practices in the Context of SDG

Objective: The objective of this study is to investigate the relationship between green management practices and the sustainability performance of SMEs in Southeast Asia, specifically focusing on Thailand, Malaysia, and Vietnam. The aim is to understand how these practices impact environmental, economic, and social sustainability (in the context of SDGs). Theoretical Framework: This research is underpinned by theories of sustainable development and green management. Key concepts include the triple bottom line (environmental, economic, and social sustainability) and the resource-based view of the firm, which provides a basis for understanding how internal capabilities influence sustainability outcomes. Method: The methodology adopted for this research comprises a meta-analysis of secondary data. Data collection was carried out through a comprehensive review of existing literature and current trends within the SME sector in the specified regions. The study evaluates sustainability outcomes using practical data analysis techniques. Results and Discussion: The results obtained revealed that Thailand, Malaysia, and Vietnam exhibit varying levels of adherence to green practices, leading to different impacts on sustainability performance. In the discussion section, these results are contextualized within the theoretical framework, highlighting the implications of governmental policies, market demands, and internal organizational characteristics. Possible discrepancies and limitations of the study are also considered. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied to enhance sustainability practices in SMEs. These implications could encompass policy formulation, market strategies, and organizational development in the SME sector. Originality/Value: This study contributes to the literature by highlighting the importance of tailoring green management strategies to the socio-economic contexts of each country. The relevance and value of this research are evidenced by its potential to inform policy interventions and organizational practices aimed at fostering sustainable development in the SME sector across Southeast Asia.

The Effect of Project-based Learning and Self-Efficacy on Collaboration Skills in Higher Education within a Mobile LMS Environment

This study examines the impact of project-based learning (PjBL) and self-efficacy on collaboration skills among higher education students, utilizing a mobile Learning Management System (LMS). With the increasing integration of mobile technologies in educational settings, this research highlights how mobile LMS platforms can enhance collaborative learning experiences. This study aimed to determine the effect of PjBL and self-efficacy on improving collaboration skills and interaction on the collaboration skills of high school students. This study used a pretest-postest control group design. The number of research subjects was 68 students. The data collection techniques used were questionnaires, observations, and tests. Questionnaires are used to determine the results of student self-efficacy, observations are used to determine student collaboration skills, and tests are used to determine student learning outcomes. The data analysis technique is Manova (multivariate analysis of variance). The result of this study is that project-based learning and self-efficacy have a significant effect on collaboration skills. The results of the Manova test calculation (multivariate analysis of variance) Sig value of the learning model variable and Self Efficacy on collaboration skills is 0.003 significance <0.05 (0.003 <0.05), so it can be concluded that there is an interaction between project-based learning and self-efficacy on collaboration skills

A quantitative analysis of level of sustainability disclosure in corporate annual reports of Indian companies

The importance of corporate sustainability disclosure is growing because of social and environmental concerns. Rapid urbanization and industrialization in India have caused serious problems with the quality of air and water. This study examines the level of sustainability disclosure in the annual reports of Indian companies, focusing on environmental, social, and economic commitments in line with frameworks like GRI and BRSR-SEBI. The objective of the study was to examine the degree to which businesses in India publish information about their sustainability policies and efforts in their annual reports. A multistage sampling technique was used to sample the top 50 Indian companies covering the 2021–2022 fiscal year from 11 sectors. Descriptive and content data analysis techniques were employed using mean, median, and standard deviation. Findings revealed that the Global Reporting Initiative (GRI) is the most widely adopted framework, followed by the International Integrated Reporting Council (IIRC). Furthermore, almost all the companies practiced environmental disclosure, particularly greenhouse gas emissions and climate impact and energy usage. The study concluded that sustainability disclosure varies across different sectors and Indian corporations. The study recommended strengthening the adoption of standardized reporting frameworks like GRI, IIRC, and BRSR-SEBI through regulatory incentives or rules that emphasize their benefits. Furthermore, it was recommended that Indian companies should include external certifications and recognitions in their annual reports to demonstrate their commitment to sustainability and enhance the credibility and transparency of their sustainability reporting.

The Influence of Leadership Style and Work Discipline on Employee Performance in Regional Government Offices

This study aims to analyze and understand how leadership style and work discipline can affect employee performance partially and simultaneously in providing maximum service to the community. This study uses a quantitative approach with descriptive statistical methods, Data collection techniques are carried out by conducting observations and distributing questionnaires, while data analysis techniques used in this study are data quality instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results of the study indicate that leadership style and work discipline have a positive and significant influence on employee performance. Therefore, it can be said that the variables of leadership style and work discipline affect employee performance at the Jaya District Office, Depok.