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All Journal Jurnal Ilmu Dasar Aktiva : Jurnal Akuntansi dan Investasi OMEGA: Jurnal Keilmuan Pendidikan Matematika Tradition and Modernity of Humanity
Nisa, Indah Chairun
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Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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PENGARUH SISTEM PEMUNGUTAN PAJAK, PELAYANAN FISKUS DAN EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING Nisa, Indah Chairun; Suwandi, Memen; Juardi, Muhammad Sapril Sardi
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.552 KB) | DOI: 10.35835/aktiva.v3i1.424

Abstract

This study aims to examine the effect of tax collection system, tax service and tax system effectiveness on Taxpayer compliance with Drive Thru service. Taxes are dues that can be imposed without lead services or without direct rewards. Lack of compliance of the Taxpayer becomes the background of this research. This research is a quantitative research with associative approach. The data used in the study is the primary data collected through the division of questionnaires directly. Data analysis used multiple linear regression analysis and moderating regression analysis with Moderated Regression Analysis (MRA). The result of multiple linear regression analysis shows that tax collection system and fiscal service have a positive effect on taxpayer compliance. While the effectiveness of the tax system negatively affect the compliance of Taxpayers. Analysis of moderating variables with Moderated Regression Analysis (MRA) indicates that the Drive Thru service moderates the tax collection system and the effectiveness of the tax system on taxpayer compliance. But the fiscal services are not able to moderate the compliance of the Taxpayer. 
A C3 Magic Decomposition on Friendship Graph with Odd Order Nisa, Indah Chairun; Pancahayani, Sigit; Soemarsono, Annisa Rahmita
Jurnal ILMU DASAR Vol 23 No 1 (2022)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jid.v23i1.23266

Abstract

Let G = (V,E) is graph with a non-empty set V containing vertices and a set of edges E. Also note that if H = {H_i⊆G_i = 1,2,3,...,n} is a collection of subgraphs from G with H_i≅Hj,i ≠ j. If Hi ∩ Hj = ∅ and ⋃n(i-1)Hi = G, then graph G admits a decomposition H. Furthermore, if there are f(v) and g(e) which are vertices and edges labeling at G, the total weight of each subgraph H_i,i = 1,2,3,…,n has the same value, namely ∑_(v∈V(H_i))▒〖f(v)〗+∑_(e∈E(H_i))▒〖g(e)〗= w, then the graph G contains the magic H_i decomposition with w as the magic constant. This research shows that the friendship graph F_n with n = 2k + 1 for k∈N admits a magic -(a,d)-C_3 decomposition with a magic constant w of 29dk + 6a + 15d.
Empathy Gap in Social Media Comments for Sexual Harassment Victim Lubis, Khairunnisya; Nisa, Indah Chairun; Dalimunthe, Pidiatun Dinia; Perangin-angin, Alemina Br.
Tradition and Modernity of Humanity Vol. 2 No. 1 (2022): January
Publisher : TALENTA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/tmh.v2i1.8510

Abstract

Indonesian Twitter users who filed a complaint about sexual harassment were studied to see if there was an empathy gap among their tweet responses. The author uses a content analysis method and observes a sample of empathy gap experiences to notice and study empathy gap behaviour in Twitter toward sexual harassment victims. In the research that has been done, the comments tweet as amount 3733 tweets and chosen 60 of them randomly to know-how is the empathy gap with sexual harassment cases. It is concluded that bullies have aggressive and intimidating characteristics. On message production by the bully, actors are supposed to produce messages in expressive, conventional, and rhetorical ways, including negative empathy characteristics. So on the other hand, the research that has been done concludes that people who act as victims have passive and defensive elements. On message reception by the communicant (victim), the victim placed the position of receiving the message in a dominant, negotiating, and oppositional position.
Optimizing Profits for ‘Meledak Food and Drink’ Restaurant Business in Tondano Using the Simplex Method Nisa, Indah Chairun; Hutajulu, Anesty G.; Liu, Marcellina S; Rajagukguk, Mikha; Kilaaku, Nopsi; Karamoy, Harly M; Laode, Suci C
OMEGA: Jurnal Keilmuan Pendidikan Matematika Vol. 5 No. 1 (2026): OMEGA: Jurnal Keilmuan Pendidikan Matematika
Publisher : Program Studi Pendidikan Matematika, Fakultas Keguruan Dan Ilmu Pendidikan, Universitas Alwashliyah Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/jkpm.v5i1.1138

Abstract

The 'Food and Drink' restaurant is one of the Micro, Small, and Medium Enterprises (MSMEs) that is growing in Tondano. In the restaurant business, price issues and limited raw materials for production also affect sales which can cause profits to be less than optimal. This study was conducted with the aim of formulating a solution to the problem of optimizing profits in Micro, Small, and Medium Enterprises (MSMEs) from the 'Food and Drink' restaurant business. The simplex method is a way to solve linear programming problems where the repetition of mathematical procedures is carried out to test corner points until an optimal solution is found. The data used in this study is the data obtained from the results of interviews with the 'Food and Drink' restaurant business. Based on research through the simplex method linear programming, the results of the optimization calculation are that the 'Food and Drink' restaurant must increase the number of geprek chicken production by 1 portion and lalapan chicken by 12 portions per day. so that a maximum profit of Rp 2,652,000.00 is obtained.
Analysis of the Sales Optimization Model at Neo Café Using the Simplex Method Nisa, Indah Chairun; Kalalo, Carmen Laring Tendean; Kojo, Andhika Albert; Kumendong, Anugerah Julio Hizkia; Pakala, Gerald Sunantepar; Langitan, Riedel Jonathan; Mokodanga, Tessy Angraini
OMEGA: Jurnal Keilmuan Pendidikan Matematika Vol. 5 No. 1 (2026): OMEGA: Jurnal Keilmuan Pendidikan Matematika
Publisher : Program Studi Pendidikan Matematika, Fakultas Keguruan Dan Ilmu Pendidikan, Universitas Alwashliyah Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/jkpm.v5i1.1139

Abstract

Competition in the culinary business sector requires entrepreneurs to manage their resources optimally in order to increase revenue. Neo Cafe, a business operating in the food and beverage industry, faces challenges in determining the optimal combination of menu sales due to limitations in cooking time, service time, and the availability of supporting materials. This study aims to analyze sales optimization at Neo Cafe using Linear Programming with the Simplex method. A quantitative approach is employed by formulating an objective function to maximize revenue, along with constraints that reflect the operational conditions of Neo Cafe. Data were obtained through observation of the production and sales processes of three main menu items: chicken rice, French fries, and butterscotch coffee. The analysis results indicate that the optimal solution is achieved by producing 100 servings of butterscotch coffee per day, while the other menu items are not produced. This production combination generates a maximum daily revenue of IDR 1,800,000 while satisfying all defined constraints. The findings demonstrate that the application of the Simplex method can provide optimal solutions for production and sales decision-making, thereby contributing to improved operational efficiency and increased business revenue.
Co-Authors Br. Perangin-angin, Alemina Dalimunthe, Pidiatun Dinia Hutajulu, Anesty G. Kalalo, Carmen Laring Tendean Karamoy, Harly M Kilaaku, Nopsi Kojo, Andhika Albert Kumendong, Anugerah Julio Hizkia Langitan, Riedel Jonathan Laode, Suci C Liu, Marcellina S Lubis, Khairunnisya Mokodanga, Tessy Angraini Muhammad Sapril Sardi Juardi Pakala, Gerald Sunantepar Pancahayani, Sigit Rajagukguk, Mikha Soemarsono, Annisa Rahmita Suwandi, Memen