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All Journal Tell : Teaching of English Language and Literature Journal Metathesis: Journal of English Language, Literature, and Teaching Accounting and Management Journal Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Layanan Masyarakat (Journal of Public Service) Bakti Cendana: Jurnal Pengabdian Masyarakat Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Abdiraja Jurnal Abdimas Bina Bangsa KOMMAS: Jurnal Pengabdian Kepada Masyarakat
Pratika Ayuningtyas
Politeknik Sawunggalih Aji
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An Exploration of Anxiety towards English for Specific Purposes (ESP) Pratika Ayuningtyas
Tell : Teaching of English Language and Literature Journal Vol 8 No 1 (2020): APRIL
Publisher : English Department FKIP Universitas Muhammadiyah Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/tell.v8i1.4327

Abstract

This study aims at exploring the Foreign Language Anxiety among the ESP Students. The participants in this study were183 students of three different departments of Politeknik Sawunggalih Aji, Indonesia. There were 56 students of Information Technology Department, 93 students of Accounting Department and 34 students of Business Administration Department. The Foreign Language Anxiety Scale (FLCAS) (Horwitz, Howitz & Cope, 1986) was used to collect the data. The general level of anxiety among students of Politeknik Sawunggalih Aji, Indonesia is average to high as their mean score is 81.84. There are 169 students who suffered from average to high anxiety or 92.34%.  The results of the analysis revealed that the students of Information Technology department experienced the highest level of anxiety with the mean score of 84.8; the students of Accounting department experienced the next higher level of anxiety with the mean score of 80,8 and the students of Business Administration department experienced the lowest of anxiety with the mean score of 79,8%. Knowing these results, teachers should provide the materials and the teaching method which can help students overcoming their anxiety towards English. Therefore the level of anxiety can be pressed to low.
Mencegah Tax Evasion di Sektor Pekerja Mandiri: Evaluasi Pemahaman, Self-Assessment System, dan Sanksi Perpajakan Caecilia Rosma Widiyohening; Pratika Ayuningtyas
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8994

Abstract

This study aims to analyze the influence of tax knowledge, the self-assessment system, and tax sanctions on tax evasion behavior among individual taxpayers engaged in independent professions. The compliance gap observed in the self-employed sector indicates a high vulnerability to tax evasion, necessitating a comprehensive evaluation of both behavioral and law enforcement aspects. An explanatory quantitative research method was employed, utilizing primary data collected via questionnaires. The sample consisted of 100 individual taxpayers in independent professions in Purworejo Regency, selected through simple random sampling. Multiple linear regression was used for data analysis. Empirical results demonstrate that tax knowledge, the effectiveness of the self-assessment system, and the severity of tax sanctions—both individually and simultaneously—significantly influence the mitigation of tax evasion tendencies. These findings confirm the relevance of the Theory of Planned Behavior and Deterrence Theory, illustrating how the synergy between tax literacy, self-reporting discipline, and the deterrent effect of sanctions fosters a conducive compliance ecosystem. From a practical standpoint, the study recommends that tax authorities optimize digital reporting education and ensure transparency in the enforcement of sanctions to mitigate tax evasion within the non-formal sector.
Co-Authors Agus Dwi Atmoko Caecilia Rosma Widiyohening Lutfi Ashar Mauludin, Lutfi Ashar W, Caecilia Rosma