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JURNAL MANAJEMEN PENDIDIKAN ISLAM REFLEKSI EDUKATIKA Jurnal Terapan Abdimas JIET (Jurnal Ilmu Ekonomi Terapan) Jurnal Dimensi Unnes Political Science Journal Unnes Civic Education Journal Indonesian Journal of Guidance and Counseling: Theory and Application Innovative Journal of Curriculum and Educational Technology Padjadjaran Journal of Dentistry Unram Law Review HIMMAH Tell : Teaching of English Language and Literature Journal Unnes Science Education Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Manajemen Jurnal CoreIT Langkawi: Journal of The Association for Arabic and English Jurnal Pendidikan dan Ilmu Geografi Jurnal SOLMA PROMINE JURNAL ATOMIK Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Fish Protech k@ta Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan JURNAL EDUCATION AND DEVELOPMENT Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan RISTEKDIK : 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Journal of Local Food Security Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Mandala Pengabdian Masyarakat Jurnal Cahaya Mandalika Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Disrupsi Bisnis Jurnal Risalah Kebijakan Pertanian dan Lingkungan International Journal of Marketing and Human Resource Research Jurnal Kompilasi Hukum Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bisnis Net : Jurnal Ekonomi dan Bisnis Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Jurnal Ilmiah Wahana Pendidikan Fitrah: Journal of Islamic Education Komunika: Journal of Communication Science and Islamic Dakwah Pahlawan : Jurnal Ilmu Pendidikan, Sosial dan Budaya SOCIAL : Jurnal Inovasi Pendidikan IPS At Turots: Jurnal Pendidikan Islam MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan Diversity: Jurnal Ilmiah Pascasarjana Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Media Akuakultur Indonesia Jurnal Penelitian Inovatif Mejuajua PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) AKM: Aksi Kepada Masyarakat Jurnal Risalah Kenotariatan Veritas Lux Mea (Jurnal Teologi dan Pendidikan Kristen) Sustainable : Jurnal Akuntansi JPIG Golden Ratio of Social Science and Education Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Teknologi Lingkungan Lahan Basah Bakti Budaya: Jurnal Pengabdian kepada Masyarakat Private Law ALLURE JOURNAL Tameh : Journal of Civil Engineering Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Paris Langkis Jurnal Teknologi Terapan and Sains 4.0 POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Jurnal Ekonomi dan Bisnis Jurnal Rekayasa Teknik dan Teknologi Agrikan: Jurnal Agribisnis Perikanan Jurnal CENDEKIA Jaya Sustainability (STPP) Theory, Practice and Policy Nusantara of Engineering (NOE) AGORA : Jurnal Penelitian dan Karya Ilmiah Arsitektur Usakti Jurnal Mahasiswa Mengabdi (JIMAWAbdi) QISTINA: Jurnal Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Internet of Things and Artificial Intelligence Journal Golden Ratio of Data in Summary Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Studies in English Language and Education Indonesia Auditing Research Journal Journal of Education and Learning Sciences Jurnal Publikasi Manajemen Informatika (JUPUMI) Jurnal Pendidikan Geosfer ARMADA : Jurnal Penelitian Multidisiplin Indonesian Research Journal on Education Jurnal Tahsinia Jurnal Review Politik Innovative: Journal Of Social Science Research Jurnal Kedokteran Hewan Jurnal Pengabdian Masyarakat Bangsa Pena Dimas: Jurnal Pengabdian Masyarakat Sharing: Journal Of Islamic Economics, Management And Business Jurnal Keuangan dan Bisnis Journal of Educational Management Research Jurnal Informatika Kesatuan Wacana: Journal of the Humanities of Indonesia RENATA Jurnal Pengabdian Masyarakat Kita Semua PPSDP International Journal of Education Riwayat: Educational Journal of History and Humanities TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Journal of Education Religion Humanities and Multidiciplinary Social Impact Journal Journal of Principles Management and Bussines Belalek Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Cantaka: Jurnal Ilmu Ekonomi dan Manajemen VISA: Journal of Vision and Ideas RESLAJ: Religion Education Social Laa Roiba Journal EduInovasi: Journal of Basic Educational Studies Journal of Innovative and Creativity MADIKA: Jurnal Politik dan Governance Sunan Kalijaga: Islamic Economics Journal Jurnal Pengabdian Dinamika Psikilogiya Journal Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Health Community Service Berkala Arkeologi AL - KAFF: JURNAL SOSIAL HUMANIORA Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Jurnal Solusi Masyarakat Dikara Jurnal Administrasi dan Manajemen Pendidikan Islam Golden Ratio of Taxation Studies Jurnal Kebijakan Pembangunan Daerah (JKPD) Akademika JURNAL REKAYASA KIMIA & LINGKUNGAN LEADERIA : Jurnal Manajemen Pendidikan Islam EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Journal of Biology Science and Education Jurnal Wicara Desa ALMUSTOFA: Journal of Islamic Studies and Research Service Jurnal Ilmu Pendidikan, Sosial dan Humaniora EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Manager : Jurnal Ilmu manajemen NAAFI: JURNAL ILMIAH MAHASISWA Balance: Jurnal Ekonomi
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STANCE COMPLEMENT CLAUSES CONTROLLED BY ADJECTIVES IN ESL AND EFL STUDENTS' ARGUMENTATIVE ESSAYS Faiz, Adinda; Munandar, Aris
Premise: Journal of English Education and Applied Linguistics Vol 14, No 2 (2025): Premise Journal: e-ISSN 2442-482x, p-ISSN 2089-3345
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pj.v14i2.11647

Abstract

Stance becomes an important evaluative discourse feature that aids writers in conveying their arguments effectively. Studies have focused on comparing the stance of non-native speakers of English to that of native speakers and have not yet addressed the issue between English learners from different contexts. This study analyzes stance complement clauses controlled by adjectives by Singaporean ESL and Indonesian EFL students. It aims to uncover the frequency and distribution of stances and to explain why Singaporean students' stances differ from those of their Indonesian EFL counterparts. This study used quantitative and qualitative methods. The chi-squared test was carried out to determine whether there was a significant difference. The data were extracted from a sub-written ICNALE corpus, the essays by Singaporean and Indonesian students at the B1_2 level. The chi-squared test indicates there is a significant difference. The results reveal a higher use of stance adjectives among Singaporean ESL students compared to Indonesian EFL students. This study has important implications. Explicit teaching and learning of stance features used adequately in the argument's structure are needed, especially highlighting adjectival repertoire for variety and nuance to the EFL students' stance. 
Organizational Transformation Toward Agility: Integrating Change Management, Dynamic Capabilities, and MSME Adaptability Munandar, Aris; Dwijanto Witjaksono2, Andre
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i1.15897

Abstract

This study explores how organizational transformation can enhance the agility of Micro, Small, and Medium Enterprises (MSMEs) in West Nusa Tenggara (NTB), Indonesia, by integrating Change Management and Dynamic Capabilities approaches. Facing ongoing disruptions and global uncertainty, MSMEs in NTB struggle with limited financing, outdated technologies, and low digital adoption. Organizational agility is essential for responding quickly to market and technological shifts. Using an explanatory quantitative method, data were gathered from 310 MSME actors via a Likert-scale questionnaire and analyzed with SEM-PLS. The results show that change management significantly impacts agility (β = 0.412) and dynamic capabilities (β = 0.537). Dynamic capabilities also strongly influence agility (β = 0.384) and mediate the relationship between change management and agility. These findings highlight that effective change management strengthens the ability to adapt to external challenges. Practically, the study underscores the importance of internal transformation driven by strategic vision, dynamic resource management, and inclusive decision-making. Theoretically, it offers a new model for MSME resilience in regions facing digital divides. The integration of Change Management and Dynamic Capabilities proves vital for cultivating an agile, adaptive, and competitive MSME landscape in the era of digital transformation. Keywords : Change Management 1; Dynamic Capabilities 2; Organizational Agility 3; MSME Transformation 4; Business Adaptability 5
Studi Komparatif Kewenangan Notaris Indonesia Dan Notaris Turki Dalam Pembuatan Akta Autentik Hadirman, Wiwin; Munandar, Aris; HS., Salim
JATISWARA Vol. 40 No. 1 (2025): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jtsw.v40i1.1183

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan kewenangan notaris di Indonesia dan Turki dalam pembuatan akta autentik, serta memahami perbedaan dan persamaan dalam praktik notariat di kedua negara. Rumusan masalah pertama, Apa saja kewenangan yang dimiliki oleh notaris di Indonesia dan Turki dalam proses pembuatan akta autentik. Kedua, Bagaimana perbandingan prosedur dan tanggung jawab notaris dalam kedua sistem hukum tersebut. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis komparatif. Data dikumpulkan melalui studi pustaka, wawancara dengan praktisi notaris, dan analisis dokumen hukum yang relevan dari kedua negara.Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan dalam kewenangan dan prosedur notaris di Indonesia dan Turki. Notaris Indonesia memiliki kewenangan yang lebih luas dalam hal kepengurusan dokumen hukum, sementara notaris Turki lebih terfokus pada kepastian hukum dan pendaftaran. Temuan ini memberikan wawasan tentang bagaimana perbedaan tersebut mempengaruhi keabsahan dan perlindungan hukum akta autentik di masing-masing negara.
Economic Policy Uncertainty and ASEAN-6 Exchange Rates: A Long-Run Panel ARDL Analysis Munandar, Aris
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16229

Abstract

This study examines the effect of U.S. and global Economic Policy Uncertainty (EPU) on the exchange rates of ASEAN-6 countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, Vietnam) using balanced monthly panel data from January 2010 to December 2024. Employing a Panel Autoregressive Distributed Lag (ARDL) model estimated using the Pooled Mean Group (PMG) estimator, the empirical findings demonstrate that heightened U.S. and global EPU induce long-run appreciation of ASEAN-6 currencies. Consequently, the research underscores the necessity for ASEAN-6 central banks to proactively monitor U.S. and global EPU trends and adjust monetary or foreign exchange operations to mitigate export competitiveness erosion and inflationary pressures, while governments should support exporters with diversification strategies to maintain competitiveness amidst sustained currency appreciation driven by external uncertainty. Keywords: Economic Policy Uncertainty; Exchange Rates; ASEAN-6; Currency Appreciation; Panel ARDL
A Profit Optimization Using Linear Programming Method on XYZ Convection Nabila, Putri Isma; Tahyudin, Imam; Munandar, Aris; Ananda, Fahesta
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 1 (2022): Volume 2 Issue 1, 2022 [February]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.941 KB) | DOI: 10.31763/iota.v2i1.558

Abstract

Optimal production planning is one of the essential aspects of achieving company targets. Errors in planning production result in non-maximum profit gains. Furthermore, there needs to be a method to avoid mistakes in production planning, and it is necessary to use the proper technique. Xyz Convection is one of the businesses producing unique clothing for pants. This study aims to determine the optimization of XYZ convection production in maximizing profits using linear programming. Surveys and interviews with business owners of Xyz Convection carried out data collection. The data obtained are in the form of data on the use of raw materials, operating costs, margins, and selling prices. The amount of raw material inventory of jeans fabric in the 1st week is 550, in the 2nd week is 775, in the 3rd week is 550, and in the 4th week is 650. The method used in this study is linear programming, using the simplex method. The optimal solution is to obtain maximum profit from the production of convection pants every week with a fund of 21,000,000 IDR to produce 1.167 pcs of cotton shorts, where the company will earn a profit of 35,010,000 IDR with expenses less than the existing funds, which is 20,982,147 IDR.
Optimalisasi Pengelolaan Sampah melalui Sosialisasi Zero Waste dan Implementasi Pipa Biopori dalam Program Kerja KKN Desa Kuranji, Lombok Barat Qolbuna Salima, Baiq; Rizqi Pramana, Adhimas; Munandar, Aris; Ziadha Naufal Firdaus, Baiq; Gede Windu Sukma Govinda, I; Anasta Irawan, Islam; Kadek Minarti, Ni; Setiawati, Kadriani; Khaerunnisa; Munawarah, Zahratul; Buhari, Nurliah
Jurnal Wicara Vol 3 No 2 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i2.6774

Abstract

Kuliah Kerja Nyata (KKN) Kuranji Village, West Lombok, focuses on waste management through Zero Waste socialization and the implementation of biopore infiltration pipes. The Zero Waste concept is applied based on the 3R principles (Reduce, Reuse, Recycle) to minimize waste accumulation. One of the methods used is biopore, which consists of infiltration holes that facilitate the decomposition of organic waste while enhancing water absorption. The program begins with public socialization involving the local government, followed by the construction of biopore holes using PVC pipes. Organic waste, such as food scraps and leaves, is placed into the biopore pipes to accelerate decomposition. Regular maintenance is carried out by adding rice washing water to support microbial activity. As a result, the community has demonstrated an increased understanding of waste management, while the biopore pipes have proven effective in reducing waste buildup and improving soil quality. This program highlights the importance of active community participation in achieving sustainable waste management. Consequently, Kuranji Village is expected to serve as a model for implementing the Zero Waste concept and promoting more environmentally friendly waste management practices.
TOLERANSI TEMBAGA (Cu) PADA MIKROFUNGI ASPERGILLUS SP. YANG DIISOLASI DARI SEDIMEN SUNGAI KRUENG ACEH Munandar, Aris; Lubis, Syafrina Sari; Hamdan, Abd Mujahid
AMINA Vol. 5 No. 3 (2023): December 2023
Publisher : Department of Chemistry, Faculty of Science and Technology, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/amina.v5i3.4155

Abstract

Tembaga (Cu) memiliki sifat toksik bagi lingkungan apabila melebihi baku mutu standar yaitu 0,02 mg/L. Bagi beberapa mikroba tembaga (Cu) merupakan logam esensial yang berguna untuk pertumbuhan mikroorganisme. Keberadaan mikroba seperti mikrofungi dapat digunakan dalam bioremediasi logam Cu dilingngkungan. Penelitian ini bertujuan untuk mengetahui karakteristik mikrofungi Aspergillus dan kemampuan toleransi terhadap tembaga (Cu). Metode yang digunakan dalam penelitian ini adalah eksperimental.Hasil karakteristik morfologi menemukan isolat FS1 Aspergillus niger, isolat FS2 dan FS3 merupakan Aspergillus sp. Hasil uji toleransi terhadap Cu menunjukkan kemampuan toleransi paling tinggi yaitu pada isolat FS2 (120) 200 ppm, sedangkan kemampuan toleransi paling rendah yaitu pada isolat FS3 (24) 100 ppm.
Language and business: Patterns in the annual report translations of public companies in Indonesia Octoveria, Emma Natasha; Munandar, Aris
Studies in English Language and Education Vol 11, No 2 (2024)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v11i2.34786

Abstract

The economic benefits of English proficiency and the pervasive use of English in business communications have increased the demand to translate business texts. As a part of the business text genre, an annual report is translated into English as a form of information disclosure for foreign investors of a public company in Indonesia. This study aims to explore translation patterns in annual reports from Indonesian to English using Catfords classification of translation shifts and Bechers classification of explicitations and implicitations. This research employed a mixed-method approach with both qualitative and quantitative analyses. The data sources were six annual reports of Indonesian public companies in three sectors (financial, non-cyclical consumer, and energy) obtained from each companys official website. By applying qualitative and quantitative approaches, the analyses reveal patterns of annual report translation. The findings of this study indicate that there were significant differences between annual reports in various sectors, as evidenced by the chi-square test result (X2(4, N = 138) = 20.21, p .001) and by variations in how translation shifts are used. Patterns in translating annual reports from Indonesian to English were identified, namely the use of explicitations and implicitations in interactional, cohesive, and denotational manners through translation shifts. The results of this study suggest that annual report translation was made possible through shifts involving changes in syntactic structure and the choice of information to be added, omitted, or substituted.
Penguatan Modal Sosial dan Ekonomi melalui Aksi Donor Darah di STIE Fest 2025 Munandar, Aris; Pratiwi, Aliah; Huda, Nurul; Rahmatiah, Nafisah Nurul
Health Community Service Vol. 3 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/hcs.v3i1.5782

Abstract

Kegiatan donor darah dalam STIE Fest 2025 bertujuan untuk membangun modal sosial dan memberikan kontribusi ekonomi sosial di lingkungan kampus dan masyarakat sekitar. Kegiatan ini dilatarbelakangi oleh pentingnya memperkuat solidaritas sosial dan kepedulian kemanusiaan di kalangan mahasiswa sebagai bagian dari pengembangan karakter dan implementasi Tridarma Perguruan Tinggi. Selain itu, kegiatan ini diharapkan mampu memperkuat jejaring sosial antar-mitra serta mendukung ekonomi lokal melalui partisipasi pelaku UMKM di sekitar kampus. Metode pelaksanaan menggunakan Participatory Action Research (PAR) dengan melibatkan pemangku kepentingan, seperti Unit Transfusi Darah (UTD) RSUD Bima, kelompok mahasiswa, UMKM lokal, dan masyarakat. Kegiatan ini terdiri dari tiga tahap: perencanaan, pelaksanaan, dan evaluasi. Edukasi donor darah dilakukan melalui media sosial dan webinar sebelum pelaksanaan donor darah di area kampus STIE Bima. Evaluasi melibatkan kuesioner, wawancara, dan dokumentasi untuk mengukur dampak kegiatan. Hasil menunjukkan bahwa kegiatan ini berhasil mengumpulkan 275 kantong darah dari 350 partisipan serta meningkatkan modal sosial melalui keterlibatan relawan dan partisipasi lintas jurusan. Selain itu, kegiatan ini berkontribusi terhadap peningkatan ekonomi lokal dengan mendukung UMKM sekitar kampus dan memperkuat program tanggung jawab sosial perusahaan (CSR) dari mitra sponsor. Kegiatan ini diharapkan dapat menjadi program berkelanjutan yang terintegrasi ke dalam pengembangan karakter mahasiswa.
Pengaruih Tax Avoidance dan Tax Planning Terhadap Beban Pajak Perusahaan Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2020-2023 Berliana, Eliya; Syafitri, Lili; Munandar, Aris
Jurnal Ilmiah Akuntansi Manajemen Vol. 8 No. 1 (2025): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v8i1.7145

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Tax avoidance dan Tax planning terhadap beban pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Topik ini relevan karena strategi perpajakan dapat memengaruhi kewajiban pajak dan profitabilitas perusahaan. Penelitian ini memanfaatkan metodologi kuantitatif melalui analisis regresi data panel. Dari populasi sebanyak 30 perusahaan, 27 perusahaan dipilih sebagai sampel dengan mempertimbangkan kriteria yang telah ditentukan. Hasil uji-t mengungkapkan Tax avoidance berdampak pada beban pajak namun tidak signifikan secara statistik (t-statistik 0.621697 < t-tabel 1.660; signifikansi 0.5369 > 0.05), sedangkan Tax planning memperlihatkan dampak yang signifikan (t-statistik 6.593926 > t-tabel 1.660; signifikansi 0.0000 < 0.05), yang mengindikasikan Tax planning yang efektif dapat meringankan beban pajak. Uji F menunjukkan kedua faktor tersebut secara simultan memberikan dampak yang cukup besar atas beban pajak (signifikansi 0,000; R² = 99,73%). Temuan ini dapat menjadi masukan bagi pengembangan peraturan perpajakan yang lebih efisien dan patuh.     ABSTRACT This study aims to analyse the effect of Tax avoidance and Tax planning on tax burden in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. This topic is relevant because tax strategies can affect tax liabilities and corporate profitability. This research utilises quantitative methodology through panel data regression analysis. From a population of 30 companies, 27 companies were selected as samples by considering predetermined criteria. The t-test results reveal that tax avoidance has an impact on tax burden but is not statistically significant (t-statistic 0.621697 < t-table 1.660; significance 0.5369 > 0.05), while tax planning shows a significant impact (t-statistic 6.593926 > t-table 1.660; significance 0.0000 < 0.05), which indicates that effective tax planning can reduce tax burden. The F-test shows that both factors simultaneously have a considerable impact on the tax burden (significance 0.000; R² = 99.73%). This finding can be an input for the development of more efficient and compliant tax regulations.
Co-Authors , Sahrial - Kustiono ., Darussalam ., Hedianto A., Hendra A.A. Ketut Agung Cahyawan W A.Sitti Nur Halisa AA Sudharmawan, AA Abd Mujahid Hamdan Achmad Munjid Ade Jordy Setiawan Adi, Ida Rohani Adilla, Jihan Adinda, Pramaesty Adiyatma, Zalza Sri Afiatul, Elsa Vanny Yuli Agus Mulyanto Agus Salim Agusman, Ridho Agustiam, Endy Agustian, Endy Agustin, Della Arditha Wira Ahlun Ansar Ahmad Fikri Ahmad ghazali, Ahmad Ahmad Surkati ahmad yani Aitulloh, Kiki Akbar , M. Alif Akmal Akmal Al Banna, Hasan Aldi, Muhammad Rahmad Alfiah, Dewi Umi Alfianti, Sarahdillah Ali, Atiqah Zhafirah Alie , Juhaini Alvian Tri Putra Darti Akhsa Alwi Alwi Amal, Budi Amalia Sholihah, Rizki Amalia, Friska Amalia, Reski Amanda, Nessa Amin Basuki Aminah, Titik Amir Tengku Ramly Amiruddin Amiruddin Amirul Mukminin Amrina Rosada, Amrina Ananda, Fahesta Ananda, Fesia Ananda, Putri Silva Anasta Irawan, Islam Andi Apriany Fatmawaty, Andi Apriany Andi Gunawan Andi Ilham Samanlangi Andi Suhardiyanto Andini Wahyuni Andini, Novi Andreas Kristanto Andriani, Wina Anggaeni, Dian Anggi, Esa Anggraini, Meli Ani, Tendri Indri Anindita, Maharani Laksmi Anisa, Ayu Anjani, Putri Anjani, Rahma Anjani, Rani Annisya, Dhea Anniza Dwi Zari, Nur Ansar Ansar Apriani, Triana Aprila , Zulma APRIYANTI, NURLITA Aqidah, Fitratul Aravik, Havis Arba Arba Arba Ardani, Adinda Tri Ardestya Linanjung, Yolanda Ardianita, Ardianita Ardiansyah, Muh. Ardianta, I Gusti Made Ardilla, Inna ardiyansyah, Muhammad Argoputro, Stanislaus Bandung Arianto, Refky Arif, T Bastanur Arik, Al Arini, A - Aris Aris Munandar Arjon Turnip Armidiana, Armidiana Arobi, M. Rizki Arvenita, Adella Yulinda Ary Yuniarti, Christina Asep Hidayat Asfani, Rahimah Asman Asman Asmawati Asmawati Asmia Nur, Dewi Asri asri Astuti Wijayanti, Astuti Asyari, Wahid Hasyim Attiahilla , Ranaya Augustia, Annisa Elfina Auliyah, Anisa Nurul Ayu Aprilia, Veni Ayunisa, Radika Rahma Aziatul, Reny azis, Muhammad Amirruddiin Azis, Nur Alyah Azyamnur, Abdaliah Azzahra, Anisa Bambang S. Purwoko Barokah, Laela Baskoro, Catur Hilman Adritya Haryo Bhakti Basri Basri Bayu Lesmana, Bayu Berliana, Eliya Berliana, Febi Berliani, Annisa Bija, Rein Pong Budiarto, Salsabila Putri Bustami Bustami Cahyadi Setiawan Cahyani, Mitha Cahyaningrum, Rahma Cahyarani, Mayyada Cahyowati, RR. Callistasari, Nidia Putri Calvin, Venny Anggarda Candra Kirana Catharina Tri Anni, Catharina Tri Chatarina Umbul Wahyuni Christiyanto, Tedy Coyanda, John Roni Cristina, Natalia Neisya Daniel Djokosetiyanto Darmawan, Haditya Darmawan, Imam Darwin, Muhammad David Efendi Dayanti, Putri Della Ayu Lestari Demi Soetraprawata Deni Deni Deni Deninta, Dinda Dwi Desy Arisandi Desy Desy, Desy Dhalia, Dhalia Diane Tangian, Diane DIANTIKA, DWI NUR Diklariani, Dini Dini Safitri Dini Surilayani, Dini Divino Wibowo , Josua Djihan Ryn Pratiwi, Djihan Ryn Djumardin Djumardin, Djumardin Dwijanto Witjaksono2, Andre Dwikoryanto, Matius I Totok Dwirati, Laras EFFENDI, WAHYU AGUNG Eko Wahyu Jamaluddin, Eko Wahyu Endang Koswara Endang Susanti Endang Syamsudin Eti Sulandari Eva wulandari, Eva Fadhil, Ammar Fadil, Muh Fadila, Aisyah Nur Fadilah, Husni Fadillah, Tia Noer Fadjriani, Lia Fadlan Fadlan Fadlisyah Fadlisyah Faiqoh, Fadhilah Faiz, Adinda Fajriana, Fajriana Fajriyah, Putri Alifatul Fakhrurroja, Hanif Fakhry Zamzam Faqih, Ghazwan Aqrabin Farisyanadira, Nanda Fatimah, Fanny Yulianti Fausia, Nurul Fauzan . Febrisari, Yanti Fernando, Ricky Septian Ferry J. Juliantono, Ferry J. Firdaus, Rhendy Akhmad Fitra Prasapawidya Purna Fitri Fitri Fitriah Foura, Suci Fuad Muhammad Fuadi, Mirza Fathan Furqon, Zidan Gede Windu Sukma Govinda, I Gemilang, Muhammad Insan Ghaisani, Marinda P.D. Ghina, Aliah ghufron, ghufron Ginanjar Pratama Guswara, Auliya Ramadhani H, NURHIKMA H, Nurhikmah Hadi Susilo Arifin Hadirman, Wiwin Hafizhah, Hafizhah Hakim Muttaqim Hamdan h Hamid, Nunie Widiany Handayani, Rizkia Harahap, Izhar Hardiansyah, Putra Bima Hari Wibawanto Hariyanti Hariyanti Hartati, Lesi Haryanti, Intisari Hasan Basri, Faessler Hasanah, Afifah Nurazizatul Hasbiya, Hasbiya Hasna, Nabilah Sajidah Hawatiwi, Khusnal Hayatun Nufus Hedianto, H. Hendarmin, Rum Hendra Hendra Herjayanto, Muh. Herry Purnomo Heru Mugiarso Hidayatullah, Ferdy Hikmah, Junita Nurul Hilman Syaeful Alam Hilmizen, Naufal Hj. Musdalifah Nurdin HS, Salim Husna, Mutammi Mal I Dewa Putu Wijana Idayani, Idayani Idil, Fitriah Rachmaniar Idris Hemay, Idris Ihsan, Muh. Ihwanul Ilham Ilham Imam Tahyudin Indah Permata Sari Indah, Minarti Indi Syafitri, Rani Yuliana Indriyani Indriyani Indung Sitti Fatimah Intani, Yunita Dwi Cahya Iqbal, Deni Irmayani, Deci Irsan, Muh Irwan, Anas Iryani, Fitri Iskandar Iskandar Iskandar, Abdullah Jaenab, Jaenab Jamilah Muryati Jannah, Nur Latil Jannah, Nuryana Maghfirotul Jarsyah, Diami Asbasari Jordiansyah, Muhammad Juhaini Alie Juledi, Angga Putra Juleha Juleha, Juleha Juliansyah, Muhammad Hafiz Jumiati Juwani, Juwani K, Diva Arini Kadek Minarti, Ni kamali kamali, kamali Kariwangan, Firman Setiawan karmila karmila Kartika, Annisa Dwi Khaerunnisa Khalilly, Muhammad Naufal Khoiryah, Yeni Ayu Kholil Kholil Khusnihita, Khula Kiki Akhmad Rizki, Kiki Akhmad Koswara, Endang Kumala Sari, Atisa Kumita, Kumita Kurniawan Kurniawan Kurniawan, Mohammad Kusuma, Sholihatunnisa Dwi Kusumayadi, Firmansyah Laksono Trisnantoro Lalu Husni Lastari, Wahyuni Klara Latifah Latifah Lesi Hertati, Lesi Lestari Alibasyah Lestari, Fia Lestari, Nadia Lestari, Riska Dwi Lestariningsih, Dwi Sukanti Liana Sari, Ika Yekti Lianasari, Ika Yekti Lili Syafitri, Lili Lingling, Felisya Listiani, Desi Lu'liyatul Mutmainah Lukman Anugrah Agung Luwisky Harwis, Ayudia Ma'rief, A. Al Faizah Ma'ruf, Amir Mahadika, Alam Mahardiono, Novan Agung Mahroja, Siti Mahyuni, Enni Tri Malik, Farid Abdul Maman Rachman Mamat Ruhimat, Mamat Mardiyansyah, Mohamad Annas Marfuah, Tina Siti Marina Marina Mariwawo, Andi Afta Kher Martiyana, Linda Marya Ulfa Marzuki, M. Ervan Mas Bayu Syamsunarno, Mas Bayu Masawir, Bambang Masthura Hassan, Soraya Masyam, Naufal Alfaruqi Masyruhah, Mufidah Meata, Bhatara Ayi Meihazura, Yulita Melita Sylvyana, Melita Meri Andani, Meri Miranti, Peni Alya Misnen Ardiansyah, Misnen Misrawati, Yunanda Miswar, Khairul Monia, Angel Serra Monika, Sintia Agnes MUH. KHAEDIR Muhajirin Muhajirin, Muhajirin Muhammad Alfarizi Muhammad Galang Asmara Muhammad Ikhwan Burhan Muhammad Rafiq Muhammad Rifki muhammad rizky, muhammad Muhammad Shohib, Muhammad Muhammad Yanis Muhammad Yusuf muhsanan, muhsanan Muhtadin Muhtadin Mukdin, Khairani Mukhlis Mukhlis Mukti Qamal Mulawarman Mulawarman Muliana, Erna Muliani, Fitri Mulya, Mulyati Ramadhoani Munawarah, Zahratul Munawwaroh, Hafizotul mungin eddy wibowo, mungin eddy Murhaban Murhaban Muryati, Jamilah Musmuliadi Musmuliadi Mustar, Disfayanti Mustika, Maryam Muthiah, Hanifah Muthmainnah Muthmainnah Muttaqin, Fakih Fadilah Muzani Jalaluddin Naailah, Dhea Nabila, Putri Isma Nadia, Putri Rahma Nafisah Nurulrahmatiah Naik Sinukaban Nainggolan, Misdiantri Kurnia Nanda, Sukma Ananda Naufal Hilmizen Nauly, Akta Dia Nazilah, Hikmatun Nofriansyah, Rizky Noor Hikmah, Noor Noor, Moh. Khaidir Noviasari, Yuli Novita, Pinkan Dwi Novitasari, Putri Ntamwana, Simon Nuari, Muh. Ihzam Nur Abidah Idrus, Nur Abidah Nur Hamidah, Nur Nuraima, Rezki Safitri Nurfadilah, Dea Nurfaujia, Eka Nurhaliza, Rada Nurhalizah, Nadila Nurhasanah Nurhasanah Nurhayati Nurhayati H.S. Arifin Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhikmah Nurhikmah Nurilah, Diana Nurjanah H Nurjanah H, Nurjanah H Nurkhotijah, Siti Nurlaili, Siti Nurliah Buhari, Nurliah Nurmawati, Subekti Nursabila, Putri Nurtanto, Anggian Nurul Fajri Nurul Fuadi Nurul huda Nurul Huda Nurwijayanti Nuryadin, Devi Faustine Elvina Nuryatno, Edi Triono Nuzul Indrawan, Lalu Octoveria, Emma Natasha Ode Sofyan Hardi Oka Mahendra Oktarini , Rahmi Dwi Oktavia, Pivin Oktavia, Riski Amelia Olivia, Okta Oot Hotimah Paridotullah, M. Adi Pebbri, Pelin Pebianti, Alpina Pebriani, Reny Aziatul PELIN PEBBRI Pertiwi, Nasda Aninda Pikal, Aliyas Pitriani, Sri Rahmi Pohan, Sulistyawati Popy Novita Pasaribu Pramana Putra, I Gusti Putu Aditya Prasanti, I Gusti Agung Ayu Widya Prasetyasari, Christiani Prasetyo, diky Prastiwi, Umi Denta Pratama, Bimo Aria Pratama, Irfan Pratama, Muhammad Adi Pratama, Rian Putra Pratama, Yopan Pratiwi , Imanda Ajeng Pratiwi, Aliah Pratiwi, Anggun Nia Pratiwi, Dhea Ananda Pratiwi, Difa Febriyan Pratiwi, Rian Adetiya Prayitno, Slamet Prayogi, Kemas Rivan Prayogi, Randu Prayogo, Muhamad Rio Priandi, M. Ronal Purnamasari, Santi Esterlita Purwanti, MM Fajar Putri Maulana, Amelia Putri, A Nurhusna Putri, Amelia Putri, Anne Mumtaza Putri, Lutfiah Ardah Putri, Nabila Putri, Nadella Putri, Nindi Savira Putri, Shelmy Rahma Sania Putri, Tasya Radena Putri, Yulian Amanda Qalbi, Andi Nur Qolbuna Salima, Baiq Rafika Sari Rahmadani, Solikhatul Fitri Rahmah, Hanifa Nur Rahmasari, Shafira Rahmatiah, Nafisah Nurul Rahmatullah, Amin Rahmatullah, Arif Rahmawati, Pilda Rahmayang, Tito Rahmayani Rahmayani Rahmi, Maulidatun Ramadani, Rani Ramadhan, M Daffa Kurnia Ramadhan, M. Alfath Rizqy Ramadhana, Rero Ramadhani, Salwaika Fidela Ramadhani, Sulis Ramadhika, Egi Ramadhoan A' Rachman , Fauzi Ramon Nofrial, Ramon Ratna Wulandari Ratnawati Ratnawati Ratu, Mutiara Kemala raudatul jannah Raudhatun Nuzul ZA, Raudhatun Raziqah, Faiqah Regina, Atika Respatiadi, Faisal Restiani, Restiani Riandi, M. Inas Rida Oktorida Khastini Rifki Prayoga Aditia Rika Febriani, Rika Rinaldy, Deri Rira, Adin Dana Risma, Juwita Rita Sulastini Ritonga, Arifin Rizal Rizal Rizaldi, Rizky Rizki , Neni Fathiya Rizki, Exel Muhamad Rizky, M. Alif Rizqi Annisha Rizqi Pramana, Adhimas Rodliyah Rodliyah, Rodliyah Rogayanti, Nur Rohia, Esa Rohwati, Siti Roidelindho, Kiki Romadhon, Sendi Romli, Harsi Ropita, Ropita Rosalinda, Mira Roslaili, Yuni Rosmalyani, Novi Rosmiati Rosmiati Rosmiati Rosmiati, Etty Rulbadiyah, Rulbadiyah S, Adam Gheral Sabela Naja, Zidna Sabina, Veni Allya Sabri Sabri Saefuloh, Irfan Safira, Fira Sahrul Hidayat Sakdiah Sakdiah, Sakdiah Sakinah Haryati Salmiyah, Salmiyah Salsabillah , Fadia Samadi Samadi Sambas Basuni Samsidar Samsidar Sandrinabila, Mutiara Saptari, Mochamad Ari Saputra, Aga Saputra, Candra Ferdian Saputra, Didi Hardi Saputra, Dimas Yudi Saputra, Septian Riski Saputri, Renika Dwi Saputri, Yunisda Dwi Saragih, Della Angely Br Sari, Cindy Fatikhah Sari, Desti Rahma sari, Intisari Sari, Mei Sari, Shintya Novita satiawati, riska Sefira, Yulistia Dwi Selpi Seprida, Riski Setia Budi Setiawati, Kadriani Shabir, Alwan Shalsadila, Azritamara Sheilla Varadhila P Shellamitha, Dinda Sholihin, Vanny Rhamdanty Sikumbang, Lady Shintia Silpiyani, Nina Silviani, Annisa Simorangkir, Sendi Romadhon Sinaga, Gopal Gospel Sinambela, Cristina Siregar, Abdul Saleh Siska Wulandari, Siska Siti Nurisjah Slamet Widodo Sodikin Sodikin Sodri, Ahmad Soerja Koesnarpadi Sofiroh, Zhainatun Solahuddin, Edo Ahmad Sri Esti Utami Sri Mulyati Sri Rosita Sri S. Harjadi Sri Wahyuni Srinayanti, Yanti sriyanti, yanti SS, Adrian Susandi Subhan, M. Subhi Subhi Suci Rahmawati, Suci Suci Ramadhani, Suci Suci, Dinda Trie Sudarsono Sudiarto Sudiarto Sudiarto Sugiarta, Anya Putri Suhaimi Suhaimi Suhaimi Suhaimi Suhardjo Suhardjo Suhartana, Lalu Wira Pria Suhirman, Suhirman Sujiwa, Krisna Sukandi Sukartaatmadja Sukesih, Ade Ayu Sukma Puspitorini, Sukma Sulastri Sulastri Sullissetiawati, Sullissetiawati Sultan Sultan Sumarlin Mus Sunarmasto, Sunarmasto Sunaryati Sunaryati Suparwany, Suparwany Suprayogi Suprayogi Suryani Hamzah, Any SUSANTI, ZUYUN SITI NURFINA Syafri, Lili Syafrina Sari Lubis Syafruddin Syafruddin SYAH, MUHAMMAD AIDIL Syaiful Anam Syaifullah Muhammad Syamsiar, Syamsiar Syamsir Syarifah, Himmatus T. Armansyah T.Vazari, Raudha Tamaulina Br Sembiring Taufikurrahman Taufikurrahman Teti Sobari, Teti Thoiroh Thomas Joko Priyo Sembodo Thoriq, M. Tongku Nizwan Siregar Tri Noviastanti, Selly Tri Nurhayati Tri Sundari, Dewi Tri Utomo Taliding Tripermata, Lukita Udayana, Ida Bagus Widya Udin, Ato ul-Haq, Hayyan Umar Lubis, Amany Burhanuddin Utami, Putri Kharisma Vandela, Dwi Veithzal Rivai Zainal Veronica, Meilin Victor Amrizal Wahada, Listiatul Wahju Qamara Mugnisjah Wahyu Hidayat Wahyu Wardana, Muhammad Wahyuning Astuti, Reny Walfadillah, St Wanti, Reski Ayu Wardani, Baiq Rika Septina Washliati, Laily Wasistha, Intan Nurani Drana Wati, Herna Wati, Salma Melia Wiansyah, Adif Widiarti, Indria Wijaya, Putra Oktri Wirawan, Lalu Hari Purnwa Wirdani, Wirdani Wuabundjo, Elsa Ochtavia Wulandari Wulandari Wulandari, Kristi Yanti, Alvina Guspita yanti, nopi Yanto, M. Aldi Yanuarti, Rini YAYA , YAYA Yoga Yuniadi Yonathan Salmon Efrayim Ngesthi Yulia Putri Yuliana, Astri Yulistiawati, Alda Yuniar, Fika Ari Yunita Rezky Dati Ali Yusfira, Febrianti Yusniah Anggraini, Yusniah Zacheus, Soelistiyo Daniel Zahran Ns, Nurfadillah Zahro, Fathimah Zain, Kireina Oemardi Larasati Ziadha Naufal Firdaus, Baiq Zikrullah, Muhammad ZULIANA, RIZQI Zulkarnaen Alhaq, Faiz Furqon Zulni, Dhiyaul Aulia Zuraihan Zuraihan ‘Aini, Ikrima Qurrotul