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All Journal Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi SAINSMAT Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Daya Matematis Jurnal Penelitian dan Pembelajaran IPA JURNAL PENDIDIKAN TAMBUSAI AT-TA`DIB Jurnal Pendidikan Matematika (Jupitek) JSI (Jurnal sistem Informasi) Universitas Suryadarma Jurnal Pengabdian Dharma Laksana Gema Kampus IISIP YAPIS Biak JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan AGROTEK: Jurnal Ilmiah Ilmu Pertanian Interdisciplinary Social Studies Syiar: Jurnal Komunikasi dan Penyiaran Islam Journal of Social Research Jurnal Keperawatan Soedirman (The Soedirman Journal of Nursing) Scientica: Jurnal Ilmiah Sains dan Teknologi EDU-BIO : Jurnal Pendidikan Biologi Jurnal Healthy Mandala Waluya Seroja Husada: Jurnal Kesehatan Masyarakat Media Penelitian dan Pengembangan Kesehatan
Samsiah, Samsiah
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Development of an ethnoscience-based teaching module on states of matter and their changes to enhance elementary students’ scientific literacy Samsiah, Samsiah; Sudarmin, Sudarmin; Widiarti, Nuni
Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Vol. 12 No. 2 (2024): December
Publisher : Graduate School, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppfa.v12i2.67265

Abstract

This study aims to develop an ethnoscience-based science teaching module on the forms of matter and their changes to improve elementary school students’ scientific literacy, as well as to determine its characteristics, feasibility, effectiveness, and practicality. The research employed a Research and Development (R&D) design using the 4D model proposed by Thiagarajan, Semmel, and Semmel, consisting of the Define, Design, Develop, and Disseminate stages. The module integrates local cultural knowledge from Bangka—such as traditional foods including martabak, jongkong cake, and es jeruk kunci—to contextualize scientific concepts for young learners. The results show that the developed module meets high validity standards, with Aiken’s V values of 0.88 for material experts, 0.86 for language experts, and 0.85 for media experts, all categorized as “very valid.” Effectiveness testing revealed an N-gain score of 0.80 (80%), indicating an effective improvement in students’ scientific literacy. Practicality assessments also demonstrated excellent results, with teacher responses averaging 95.31% and student responses 97.50%, both categorized as “very practical.” These findings indicate that the ethnoscience-based teaching module is valid, effective, and practical for enhancing scientific literacy in elementary school science learning.
PERANCANGAN SISTEM INFORMASI PERHITUNGAN INSENTIF (BONUS) SALES CONSULTAN/COUNTER PADA PT. LAUTAN BERLIAN UTAMA MOTOR PADA MITSUBISHI MOTOR Gustina, Dian; Samsiah, Samsiah
JSI (Jurnal sistem Informasi) Universitas Suryadarma Vol 6 No 2 (2019): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v6i2.318

Abstract

In the current era of globalization, information technology is very important to support the smooth activities of an organization which is a means of information and communication that is useful in the right and accurate decision making process. At present there are still many companies that use manual systems in calculating sales bonuses / counter incentives and recording their administration manually, such as employee data, employee sales data, and employee bonus data. One company that still adheres to this system is PT. Lautan Berlian Utama Motor. To minimize the occurrence of errors in the calculation process of sales incentives consultants / counters the author conducted research to design an information system for calculating incentive (bonus) sales consultants / counters at PT. Lautan Berlian Utama Motor. Data collection method is done by observation, interview, literature study. With this sales incentive calculation information system design application, it is expected to accelerate the operational activities process with interested parties in the sales incentive calculation process can run well. Keyword : System, Information, car sales, incentive, incentive report, My Sql.
Impact of Tax Consultant Service Quality and Tax System on Taxpayer Compliance, Moderated By Sanctions Samsiah, Samsiah; Komara, Acep; Wahdiat, Irwan S.
Journal of Social Research Vol. 5 No. 3 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i3.3018

Abstract

Taxpayer compliance remains a critical challenge in Indonesia’s tax revenue optimization, despite ongoing reforms in administration and enforcement. Corporate taxpayers often face complexities in the self-assessment system, leading to reliance on professional tax consultants. However, the interplay between consultant service quality, the tax administration system, and the role of sanctions in shaping compliance behavior has not been comprehensively examined, particularly in regional contexts. This research aims to analyze the influence of tax consultant service quality and the tax administration system on taxpayer compliance, with tax sanctions as a moderating variable. The research employs a quantitative approach using primary data collected from 106 corporate taxpayers registered at the Samsiah Tax Consultant Office in Cirebon, West Java, selected through saturation sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax consultant service quality, the tax administration system, and tax sanctions each have a positive and significant direct effect on taxpayer compliance. Improvements in administrative systems and consultant professionalism significantly reduce the compliance burden and enhance adherence to tax regulations. However, the moderation test indicates that tax sanctions do not moderate the relationship between service quality or the administration system and taxpayer compliance. This study concludes that while tax sanctions function effectively as an independent deterrent, enhancing the quality of consultant services and the efficiency of the tax administration system should be prioritized as primary strategies for improving taxpayer compliance. The findings provide theoretical contributions to the attribution and deterrence frameworks and offer practical implications for tax authorities and consultants in designing targeted compliance interventions.
Co-Authors Abdul Rahman Acep Komara Adawiyah, Robiah Akbar Akbar Akhmad Saoqillah, Akhmad Aldri Frinaldi Amiruddin Amiruddin Antlia, Fany Astuti, Maya Ayu Wulandari Baisa, Hidayah Barbara, Maria AD Dian Gustina, Dian Djamilus, Fauzia Endah Wulandari Evy Nurachma Farman, Farman Gusriani, Nanda Handayani, Ida Farida Handayani, Sri Hanif, Andini Ida Widiawati, Ida Imelda, Fara Ismawaty, Noor Khoirunisa, Sabrina Mardiyanti Mardiyanti Maswati, Rani Maulana, Lutvi Nala, Azkia Novallyan, Devie Nuni Widiarti Permanik, Novita Dewi Pinem, Monica Gabrilia Qodar, Riskan Ratna Pelawati Rina Selva Johan RM Riadi, RM Riadi Rostianingsih, Dewi Sadiah, Rindi Salati Asmahasanah Sasnitiari, Ni Nyoman sirad, La Ode Soemarjanti, Martina Sri Mulyati Sri Wahyuni Sudarmin Sudarmin Syaharuddin, Adham Tetty Rina Aritonang Ulva, Sitti Marya Wahdiat, Irwan S. Widada, Wahyudi Yuliastri, Yuliastri Zeni Haryanto