Lutfiyanah
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Faktor-Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak UMKM di Kabupaten Pekalongan Lutfiyanah; Furqon, Imahda Khori
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.213 KB) | DOI: 10.32670/fairvalue.v3i2.271

Abstract

This research has aimed to analyze the influence of good perception in the effectiveness of tax system, knowledge and comprehension about tax’ s obligation, and the trust of law system andadministration about loyalty in the UMKM tax payment in Pekalongan Regency. The population inthis research is UMKM tax obligatory in the category of an individual which has free traderegistered in tax office. Sampling methode in this research with accidental sampling there are 100respondent. The results of this research shows that the good perception of the effectiveness of taxsystem, knowledge and comprehension about tax’ s obligation partially influenced in the loyalty ofUMKM tax payment in Pekalongan Regency, while the level of trust in law system andadministration has no influence partially to the loyalty of UMKM tax payment in PekalonganRegency. The tax office to intensively socialize the government rule No. 46/2013 to the societyespecially the owner of UMKM to encourage the owner of UMKM to pay their tax
IMPLEMENTASI KEGIATAN BERCERITA DALAM CIRCLE TIME UNTUK MENGEMBANGKAN KEMAMPUAN BAHASA ANAK USIA DINI DI RA MUSLIMAT AL UTSMANI GEJLIG KAJEN lutfiyanah; Nur Khasanah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47994

Abstract

Language development in early childhood constitutes one of the most fundamental aspects of child development, as it serves as the primary medium for self-expression and social interaction. This study aims to describe the implementation of storytelling activities during circle time and to analyze their contribution to the language development of early childhood at RA Muslimat Al Utsmani Gejlig Kajen. This research employed a descriptive qualitative approach. Data were gathered through participatory observation, in-depth interviews, and documentation. The validity of data was ensured through source and technique triangulation. The subjects consisted of 15 children aged 4–5 years. The results show that storytelling activities conducted within the circle time framework effectively enhanced children's language competencies, particularly in the domains of listening comprehension and oral expression. Approximately 66% of children demonstrated the ability to follow the story's narrative, respond to the teacher's questions, and retell stories using their own words. Meanwhile, 20% required additional prompting, and 14% still experienced challenges in maintaining concentration and speaking confidently. These findings affirm that interactive storytelling within a circle time setting creates a conducive and enjoyable learning environment that stimulates children's active participation and enriches vocabulary. It is recommended that future research employ experimental or quasi-experimental designs to further validate the effectiveness of this approach.