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PENGEMBANGAN KUALITAS PEMBELAJARAN AKUNTANSI PERPAJAKAN SEBAGAI UPAYA PENINGKATANKINERJA MAHASISWA - Supriyati
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.508

Abstract

This study aimed to examine the effect of the learning process to the understanding of taxation and accounting student performance. This research is a quantitative research. Data was collected through questionnaires spread directly to the students who are taking courses accounting taxation. This research completed independent sample test to each variable in terms of gender and level. In addition, it tested the effect of the learning process variables on the understanding of tax accounting and accounting understanding of the influence of taxation on student performance. This study was conducted on 62 students. Statistical tests showed that students’ perceptions of understanding of accounting and tax accounting understanding in terms of gender have the same perception, but in terms of students' perceptions of force seems to have different perception. Students' perceptions on taxation and understanding the learning process both in terms of gender and class showed that they have the same perception. Regression testing results showed that the learning process based on the learning case has no significant impact on the understanding of tax accounting, while accounting understanding has a significant influence on student performance.
DAMPAK MOTIVASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK - Supriyati
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1252

Abstract

The manifestation of trust on tax payers through self-assessment system will be success when voluntary compliance in the society has been established. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. This research attempts to see the influence of taxpayers motivation and knowledge of tax on the taxpayer compliance. The hypothesis states starts that motivation and knowledge-of-tax influence the taxpayer compliance. Later on, it was stated that motivation influences taxpayer compliance. The hypothesis testing used simple linear regression. Respondents of this study are personal taxpayers whose business is listed on the Tax Services Office (KPP) Tegalsari Surabaya by 46 people, The personal taxpayers who works on STIE Perbanas Surabaya by 44 people, and students of Accounting Department in STIE Perbanas Surabaya by 74 people. The results of statistical regression test showed that motivation was significantly influence taxpayer compliance on personal taxpayer perception but not on the students' perceptions where tax knowledge significantly does influence the taxpayer compliance. In addition, the test of the effect of motivation to knowledge-of-tax variable showed that motivation did not affect significantly to the knowledge-of tax on the perception of personal taxpayer. However it affected significantly to the tax knowledge. Taxpayers tend to avoid tax evasion efforts because it is considered as a criminal act and if it is done it might ruin personal’s or institutional reputation or might hinder business operations. Taxpayer compliance allegedly influence other factors such as the existence of strict sanctions taxes, complicated tax laws, the amount of assistance committed by the financial/tax consultants, or account representative who can facilitate tax compliance.
Early Prevention Toward Sexual Abuse on Children Ira Paramastri; - Supriyati; Muchammad A. Priyanto
Jurnal Psikologi Vol 37, No 1 (2010)
Publisher : Faculty of Psychology, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.486 KB) | DOI: 10.22146/jpsi.7688

Abstract

Child sexual abuse is a worldwide problem. Although most studies on the longterm consequences of child sexual abuse have focused on women, sexual abuse of both boys and girls is common. Peer sexual abuse in schools was an often overlooked problem that contributes to a hostile school environment: one major study found that 85% of girls and 76% of boys reported experiencing some form of sexual abuse in school. 85% of child sexual abuse is committed by relatives, close family friend or an adult that the child knows and trusts. The childhood sexual abuse variables taken into account are commonly age of onset, duration, abuse forms and relationship between the child and the perpetrator. The objective of this study was to gather information or opinion about sexual abuse concept, methods and media of the elementary students, parents, teachers and experts. A qualitative study, involving one to one interviews, was conducted with 7 experts, focus group discussion with 40 elementary students, and with 40 parents in Yogyakarta district about child sexual abuse issues. Data were analysed according to Miles and Huberman’s data reduction, data display and conclusion verification process. These findings strongly indicate that boys and girls are vulnerable to this form of childhood sexual abuse ; the similarity in the likelihood for multiple behavioral, mental and social outcomes among men and women suggest the need to identify and treat all adults affected by child sexual abuse. Themes related to the child sexual abuse were: paperwork design, good facilitator, guidelines for students, parents and teachers. Students prefer media that can help them understand concept with komik paperwork as media for early prevention. Parents, teachers and experts prefer that this prevention program can run as soon. With careful paperwork design and evaluation of prevention program, the success of program implementation can be enhanced.
THE ROLE OF PRINCIPAL LEADERSHIP ON TEACHER’S PERFORMANCE OF PRIMARY SCHOOL TEACHER - Supriyati
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2021: Proceeding The 12th International Conference On Lesson Study (ICLS-XII)
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

The quality of education is determined by teacher performance because teachers are a central factor in the delivery of education. Principal leadership is needed as an effort to improve teacher performance. This study aims to determine the role of principal leadership on the performance of public elementary school teachers in Gunungwungkal District, Pati Regency. This research is a descriptive research. Data collection techniques using documentation, interviews, and questionnaires. The results showed (1) the role of the principal as an educator, namely involving teachers in seminars, training and workshops; (2) the role of the principal as manager, which is to regulate the division of teacher duties according to their main duties and functions; (3) the principal's role as administrator, namely managing personnel administration, learning administration, and financial administration; (4) the role of the principal as a supervisor, namely supervising teachers; (5) the role of the principal as a leader, namely leading in decision making; (6) the role of the principal as an innovator, namely developing innovative programs (7) the role of the principal as a motivator, namely providing motivation and encouragement to teachers. Keywords: role, leadership, principal, performance, teacher