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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business JURNAL BUANA
Lusiana, Eva
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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PERSEPSI SISWA TENTANG PEMBELAJARAN DARING DAN LURING PADA MATA PELAJARAN GEOGRAFI KELAS XI IPS DI SMA NEGERI 1 TUALANG PROVINSI RIAU Lusiana, Eva; Suasti, Yurni
JURNAL BUANA Vol 8 No 1 (2024)
Publisher : DEPARTEMEN GEOGRAFI FIS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/buana/vol8-iss1/3263

Abstract

This study aims to analyze the perceptions of students about online learning and offline learning in Geography at SMA Negeri 1 Tualang. This type of research is qualitative, using informants in this study are students of class XI IPS, geography teachers and curriculum representatives at SMA Negeri 1 Tualang. Data collection techniques were collected from interviews and documentation. The results of this study found that students had positive perceptions of offline learning, and negative perceptions of online learning. Students perceive that they want learning activities in Geography to be carried out offline rather than online. This can be seen from the implementation of offline learning which is carried out more effectively than online learning. It is said to be effective because in practice students participate in learning, students understand the material better, and the learning outcomes obtained are better when online
Kode Etik Akuntan Publik Dalam Perspektif Pedoman Fundamental Islam Lusiana, Eva
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2015

Abstract

The preparation of “the professional code of ethics for Public Accountants (AP) has been designed in detail. However, in practice violations of the AP professional code of ethics still occur frequently. This research aims to provide reviews for the drafting team of the Code of Ethics for the Professional Public Accountant to pay more attention and reconsider the principles of faith and adherence to Islamic values ??based on the Al-Quran and As-Sunnah. This study uses library research to collect research data. The researcher collects information on Islamic values ??related to the important role of ethics in life and analyzes it so that it can be internalized into the next draft of the Code of Ethics for the Professional Public Accountant. The implementation of the principles of faith and adherence to Islamic values ??will work well if Islamic character education is taught to each AP and prospective AP” through academic and non-academic activities.
Pengaruh Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Wahang, Ludgardis Kidi; Baba, Nafsia; Nurseptiani, Anisa; Lusiana, Eva; Hasanah, Afifah Nabila
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3420

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman kewajiban perpajakan terhadap tingkat kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Latar belakang penelitian ini berangkat dari fenomena rendahnya tingkat kepatuhan pajak di sektor UMKM, yang diduga disebabkan oleh kurangnya pemahaman terhadap regulasi dan mekanisme perpajakan. Pemahaman yang terbatas mengenai kewajiban pajak seringkali menghambat pelaku UMKM dalam melaksanakan kewajibannya secara tepat waktu dan sesuai ketentuan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen kuesioner berskala Likert, yang disebarkan kepada 40 responden UMKM yang telah memiliki Nomor Pokok Wajib Pajak (NPWP). Data dianalisis menggunakan perangkat lunak SPSS dengan serangkaian uji statistik, meliputi uji validitas, reliabilitas, normalitas, korelasi, serta regresi linier sederhana untuk mengukur hubungan antara variabel pemahaman pajak dan kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel, dengan nilai koefisien korelasi sebesar 0,465 dan tingkat signifikansi 0,002, yang berarti terdapat hubungan positif dan signifikan antara pemahaman perpajakan dan kepatuhan wajib pajak. Persamaan regresi yang diperoleh yaitu Y = 33,820 + 0,326X, mengindikasikan bahwa peningkatan pemahaman pajak akan berbanding lurus dengan peningkatan kepatuhan wajib pajak UMKM. Dengan demikian, penelitian ini menegaskan perlunya sosialisasi dan edukasi perpajakan yang berkelanjutan untuk membangun kesadaran, pemahaman, serta kepatuhan pajak secara mandiri di kalangan pelaku UMKM.
Co-Authors Baba, Nafsia Hasanah, Afifah Nabila Nurseptiani, Anisa Wahang, Ludgardis Kidi Yurni Suasti