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Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Tentang Peraturan Perpajakan Serta Persepsi Yang Baik Atas Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak (studi kasus Wajib Pajak Orang Pribadi pada KPP Pratama Pangkalpinang) Bagus. P, M. Khalifah; Karmawan; Julia
Indonesian Journal of Accounting and Business Vol 5 No 2 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i2.84

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektivitas sistem perpajakan terhadap kemauan membayar pajak. Popukasi pada penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang. Data pada penelitian ini diperoleh menggunakan kuesioner dengan memakai teknik purposive sample dengan sampel yang digunakan yaitu sebanyak 98 responden. Analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21.Hasil penelitian ini menunjukkan bahwa secara simultan variabel kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektivitas sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan membayar pajak. Kesimpulannya adalah dalam objek penelitian ini di KPP Pratama Pangkalpinang pada ketiga variabel tersebut mempengaruhi variabel kemauan membayar pajak.
Doktrin Gereja Sofiya Cristine; Susilawati; Julia; Sarmauli
An Nafi': Multidisciplinary Science Vol. 2 No. 2 (2025): An Nafi’
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Doctrine of the Church is an integral part of Christian theology that defines the identity, function, and mission of the Church in the world. This document systematically discusses the biblical understanding of the Church, its essential attributes—holiness, catholicity, apostolicity, and unity—as well as its role within the community of believers and the broader society. It also highlights the importance of sacraments, spiritual leadership, and the Church’s relationship with the Kingdom of God. Through a theological and exegetical approach, this study aims to provide a deeper understanding of the meaning and purpose of the Church as the body of Christ on earth.
SOSIALISASI PERILAKU HIDUP BERSIH DAN SEHAT DI RUMAH TANGGA WILAYAH DESA PASIR GOMBONG Afif Wahyudi Hidayat, Afif Wahyudi Hidayat; Julia; Nisa Oktaviona; Novita Nurpadilah; Nurwulandari; Rizqi Novita Pani Ramadhani; Umiatul Khasanah
Jurnal Medika Mengabdi Vol. 1 No. 1 (2024): Jurnal Medika Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Medika Suherman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59981/cjkmyk30

Abstract

Perilaku Hidup Bersih dan Sehat di tatanan keluarga masih belum dimengerti oleh masyarakat karena masih kurangnya informasi yang diterima dan masih kurangnya fasilitas untuk melaksanakan program tersebut. Namun ada faktor lain juga seperti masalah ekonomi, keterbelakangan sosial dan pendidikan yang menjadi masalah dalam melaksanakan Perilaku Hidup Bersih dan Sehat. Permasalahan kesehatan di masyarakat seringkali muncul tanpa diketahui dan disadari penyebabnya. Hal ini terjadi karena masih rendahnya tingkat pengetahuan masyarakat mengenai kesehatan. Oleh karena itu sosialisasi ini dilakukan dengan tujuan untuk memberikan informasi terkait perilaku hidup bersih dan sehat khususnya pada Ibu Rumah Tangga dengan berpedoman pada indikator Perilaku Hidup Bersih dan Sehat. Kegiatan ini dilaksanakan di Desa Pasir Gombong RT 002/RW005 pada hari Kamis, 22 Februari 2024 diikuti oleh ibu rumah tangga sebagai peserta sejumlah 15 orang.  Metode yang digunakan dalam kegiatan ini yaitu pemaparan materi menggunakan leaflet dan powerpoint untuk memberikan edukasi secara langsung kepada masyarakat di desa pasir gombong. Hasil dari sosialisasi perilaku hidup bersih dan sehat ini dilakukan sosialisasi kepada masyarakat tentang pentingnya perilaku hidup bersih dan sehat sehingga menjadikan masyarakat meningkat pengetahuan, kesadaran, kemauan dan kemampuan dalam menerapkan hidup bersih dan sehat serta masyarakat dapat berperan aktif dalam mewujudkan derajat kesehatan yang optimal. Dengan demikian, sosialisasi Perilaku Hidup Bersih dan Sehat ini tidak hanya memberikan pengetahuan, tetapi juga menginspirasi tindakan nyata dalam meningkatkan kesehatan dan kesejahteraan keluarga di Desa Pasir Gombong.
The Relationship of the Incident of Obesity and Early Providing MPASI to Babies at the Juli Puskemas Juli District, Bireuen District Intan Mandira; Debi Novita Siregar; Gracetika Jeny Chlaudya Simanjuntak; Ika Lestari Siregar; Julia; Imtihani
JURNAL KEBIDANAN KESTRA (JKK) Vol. 7 No. 2 (2025): Jurnal Kebidanan Kestra (JKK)
Publisher : Fakultas Kebidanan Institut Kesehatan Medistra Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35451/jkk.v7i2.2629

Abstract

Childhood obesity is defined as excessive accumulation of body fat, which can trigger various diseases. Exclusive breastfeeding is very important to prevent babies from gaining weight too quickly. The purpose of this study was to determine the relationship between obesity and early complementary feeding in infants. This study used an analytical approach with a cross-sectional study type. The sample in this study were respondents who met the established criteria. Sampling in this study used accidental sampling, with a sample of 42 respondents. The results showed that the majority of respondents were aged > 18 - 24 months, namely 14 respondents (33.33%) and were male, namely 25 respondents (59.52%). The majority of infants' weight was in the normal category, namely 41 respondents (97.62%). The majority of early complementary feeding was not given, namely 22 respondents (52.35%). Statistical analysis using Chi-square test obtained a value of ? (0.300) > ? (0.05), so there was no significant relationship between the provision of early complementary foods and the incidence of obesity in infants. The conclusion of this study is that there is no relationship between the incidence of obesity and the provision of early complementary foods. By increasing the knowledge of mothers about complementary foods through cooperation between educators and health institutions, it is expected to improve the nutritional quality of infants and support their optimal growth and development
Analysis of the Influence of Capital Market Level, Mindset, and Minimum Capital on Investment Interest of Bangka Belitung University Students with Investment Risk as Moderating Variable Berthalia, Fifi; Mareta, Nela; Amanda, Lola; Julia
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 7 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.04.07.08

Abstract

This study aims to determine whether there is an influence on the level of capital market knowledge, mindset, and minimal capital with investment risk as a moderating variable. This research was conducted at the Faculty of Economics, Bangka Belitung University. The method in the research used is the quantitative method from the primary data. Data collection using the questionnaire method is in the form of respondents' answer results expressed in the form of numbers from questionnaires measured using the Likert scale. The results in this study are that the level of knowledge of the capital market, mindset and minimal capital have a significant positive effect on students' investment interests, while the relationship between investment risks is able to moderate the variable level of knowledge and minimal capital to the influence of student investment interests. The relationship of investment risk is not able to moderate the mindset variables to the influence of students' investment interests. In this study, it was shown that there were 55,7% influence and the remaining 44,3% influenced by other factors.
PENGARUH RETURN ON ASSETS DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2023 Anggela, Pipin; Yunita, Anggraeni; Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2901

Abstract

Harga saham mencerminkan nilai penting bagi perusahaan dan merupakan salah satu indikator keberhasilan perusahaan. Harga saham menjadi objek menarik untuk diamati karena sering mengalami fluktuasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh return on assets dan debt to equity ratio terhadap harga haham dengan earning per share sebagai variabel moderasi pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia tahun 2014-2023. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 6 perusahaan. Teknik pengambilan sampel menggunakan sampling jenuh. Penelitian ini menggunakan metode regresi data panel dengan E-Views 12. Hasil penelitian ini membuktikan bahwa return on assets berpengaruh positif dan signifikan terhadap harga saham, debt to equity ratio tidak berpengaruh terhadap harga saham, earning per share mampu memoderasi pengaruh return on assets terhadap harga saham, serta earning per share tidak mampu memoderasi pengaruh debt to equity ratio terhadap harga saham
Development of Psychoeducational Media for Cancer Patients and Their Families in the Community Lukman; Ningsih, Nurna; Sanjaya, Erie; Rahmadania, Cahya; Julia
International Journal Scientific and Professional Vol. 4 No. 1 (2025): December 2024 - February 2025
Publisher : Yayasan Rumah Ilmu Professor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56988/chiprof.v4i1.99

Abstract

This research aims to develop effective psychoeducational media for cancer patients and their families in the community. Psychoeducation not only provides medical information, but also supports the emotional and psychological aspects faced by patients and their families. This study uses a Research and Development (R&D) approach with data collection through in-depth surveys and interviews with cancer patients, families, and health workers. The psychoeducational media developed includes brochures, educational videos, and mobile applications that are easily accessible and understood. The results of the trials showed that this medium was effective in improving cancer patients' understanding of their disease, reducing anxiety, and improving emotional support. This research is expected to be a model in the development of community-based health education media to improve the quality of life of cancer patients and their families.
THE INTEGRATION OF LOCAL FOOD AND TOURISM: A STRATEGIC APPROACH FOR ECONOMIC WELFARE AND SUSTAINABILITY Michael Ricky Sondak; Sinar Dharmayana Putra; Kellen Feivel Wijaya; Khalia Vista Alaskania; Julia
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.3593

Abstract

Indonesia’s long-term development strategies emphasize the crucial role of agriculture in ensuring food security and promoting economic growth. This study examines how a rural area in South Sulawesi can enhance its economy and foster sustainable food production by leveraging its abundant agricultural resources, including strawberries and various vegetables. By integrating local food systems with tourism, the region can reduce food waste and create value-added products, such as strawberry jam, fruit peel flour, and canned vegetables, thereby supporting economic resilience and sustainability. Although local rural businesses often face challenges such as limited access to finance and technology, they can benefit from sustainable, green economy-focused practices. This research highlights the importance of incorporating agricultural by-products and eco-friendly products into agritourism to promote local prosperity while preserving the environment. Using a qualitative approach, the study explores how combining food systems and tourism can generate new income, promote a circular economy, and encourage the use of locally sourced, sustainable products. The findings suggest that this rural area could serve as a model for sustainable tourism, where local food production boosts both economic vitality and environmental stewardship.
Perancangan Sistem Pusat Dokumentasi Arsip Rapat Terpadu (Padu) Pada Kantor Balai Penjaminan Mutu Pendidikan (BPMP) Provinsi Jambi Metra, Pol; Putra, Hendry; Aulia, Norin Nur; Salsabila, Amanda; Julia; A’yun, Nada Qurrota; Riandityo, MHD Malzi; Oktara, Ridho; Hafidzudin, Hasan
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20169

Abstract

This research focuses on designing an effective system for storing, managing, displaying, and facilitating the search and grouping of digital meeting archive documents. The aim is to provide an integrated and user-friendly digital platform for managing meeting archives at BPMP Jambi Province, as well as accelerating the process of searching and grouping documents based on relevant categories. The methodology used includes direct observation, informal interviews, literature review, and a User-Centered Design (UCD) approach to ensure the system meets user needs. The design result is a functional and user-friendly web-based PADU System. This system provides centralized storage, comprehensive document management features, and an intuitive interface for displaying meeting archives. Advanced search features by keyword or date, as well as the ability to group documents by type or meeting agenda, are key solutions. The implementation of the PADU System is expected to significantly increase operational efficiency, minimize the risk of losing important documents, and support digital transformation at BPMP Jambi Province towards more modern and accountable archive management.
IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA Suhardjo, Iwan; Meiliana; Tan, Nany; Andreas, Kelvin; Julia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.480

Abstract

The rapid rise of fintech has transformed the financial landscape, presenting both opportunities and challenges. This research assesses the financial performance of fintech companies in Indonesia compared to traditional banks, exploring the influence of sustainability disclosure, market capitalization, and leverage in both fintech and conventional banks. This research applied a quantitative approach using both stakeholder theory and signaling theory. The data used is secondary data from 13 banking companies in Indonesia which is analyzed using panel data regression. Our findings show that fintech banks have a better performance than conventional banks in terms of market capitalization, with the unexpected negative influence of sustainability disclosure on sustainable growth rate. Through a comprehensive analysis of these factors, the research aims to provide valuable insights into the sustainability and prospects of fintech as a key player in Indonesia's evolving financial ecosystem.