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All Journal Journal of Economic, Public, and Accounting (JEPA) Miracle Journal Of Public Health (MJPH)
Risna
Politeknik Baubau
Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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An Intervention Study in Healthy Booklet of Child Under Five Years in Baubau City Asriadi; Risna; Usman
MIRACLE Journal Of Public Health Vol 4 No 2 (2021): Miracle Journal of Public Health
Publisher : Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36566/mjph/Vol4.Iss2/248

Abstract

Utilization healthy booklet the provision of information to mothers of child under 5 years of age who have Maternal Child Healthy Booklet with additional information of nutritional intake or local supplementary feeding, health care, stimulation and visit to posyandu (center of integrated health services) through the lecture questioning method with using modules and leaflets. This study aims to determine the intervention utilization healthy booklet against growth and development of child under 5 years of age. The type of research used in this study is quasi experiment with non-randomized pre-test-post-test control group design. Sampling technique is exhaustive sampling amounted to 100 respondents. Where there are 2 groups (intervention and control), each amounted to 50 respondents. The result showed that there was a significant difference of knowledge (p=0.000), attitude (p=0.000) and practice (p=0.000) of before and after obtaining intervention. Conclution in this study is utilization maternal child Healthy Booklet more effective to improve linear retradation and cognition of child under 5 years of age at Baubau City.
Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak: Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Abdul Gafur; Muarif Leo leo; Risna; Misran
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.6790

Abstract

Penelitian ini bertujuan untuk menguji pengaruh orientasi terhadap uang, implementasi Coretax, dan pemahaman perpajakan terhadap persepsi wajib pajak UMKM mengenai penggelapan pajak. Populasi penelitian adalah wajib pajak UMKM di Kota Baubau, dengan sampel yang dipilih menggunakan teknik purposive sampling. Dari 99 kuesioner yang berhasil dikumpulkan, sebanyak 89 kuesioner memenuhi kriteria dan dapat diolah lebih lanjut. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa orientasi terhadap uang berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak, sedangkan implementasi Coretax dan pemahaman perpajakan tidak berpengaruh signifikan secara parsial. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Hasil penelitian ini menegaskan pentingnya penguatan kesadaran moral dan etika perpajakan, optimalisasi layanan perpajakan berbasis teknologi yang lebih mudah diakses, serta peningkatan pendampingan dan edukasi perpajakan kepada wajib pajak UMKM.
Co-Authors Abdul Gafur Asriadi Misran Muarif Leo leo Usman