Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Journal of Management, Economic, and Accounting
Eka Nursanti
Tanjungpura University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
IMPROVING SPEAKING ABILITY IN PROCEDURE TEXT BY USING RETELLING TECHNIQUE Nursanti, Eka; Susilawati, Endang; ., Sumarni
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 2, No 5 (2013): Mei 2013
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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

Abstract

Abstract: The purpose of this classroom action research is to improve students speaking ability by using retelling technique. This research focus on fluency, accuracy and comprehension. The subject of the research was the tenth grade students of SMA Negeri 1 Sukadana. The tools of data collection used were oral test, field note and observation checklist. In the first cycle, the data could not be assessed because it was not like researcher expected. In the second cycle there were 56,7% srtudents passed and raised became 83,3% in the third cycle. Based on the data taken from the three cycles, it was found that the students fluency, accuracy and comprehension of their speaking improved from cycle to cycle. Keywords: speaking ability, procedure text, retelling technique Abstrak: Tujuan dari penelitian tindakan kelas ini yaitu untuk meningkatkan kemampuan berbicara siswa. Fokus penelitian ini adalah kelancaran, ketelitian dan pemahaman. Subjek penelitian ini adalah siswa kelas X di SMA Negeri 1 Sukadana. Alat yang digunakan dalam pengumpulan data adalah oral test, field note, dan observation checklist. Pada siklus pertama, data yag diperoleh tidak dapat di nilai karena hasilnya tidak sesuai dengan yang diharapkan peneliti. Pada siklus kedua, ada 56,7% siswa tuntas danmeningkat menjadi 83,3% pada siklus ketiga. Berdasarkan data yang di ambil dari ketiga siklus, telah ditemukan bahwa kelancaran, ketelitian dan pemahaman siswa dalam berbicara meningkat dari siklus ke siklus. Kata kunci: kemampuan berbicara, teks prosedur, teknik bercerita
The Influence of Tax Knowledge, Tax Services, and Tax Sanctions on MSME Taxpayer Compliance in Bandung City: Muslim, Anna Putri; Putri, Chintya Wijaya; Ikhwan, Dani; Nursanti, Eka; Putri, Faradilla; Mudhiah, Asywaq; Ramadhani, Nazwa Putri
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1250

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low, despite various government efforts such as improving tax knowledge, enhancing the quality of tax services, and enforcing tax sanctions. This condition indicates the need for empirical research to identify the factors influencing MSME taxpayer compliance. This study aims to analyze the effects of tax knowledge, tax services, and tax sanctions on MSME taxpayer compliance in Bandung City. The research employs a quantitative method with a survey approach. The sampling technique used is accidental sampling, and data were collected through the distribution of questionnaires both online and offline using Google Forms. The collected data were analyzed using multiple linear regression analysis to examine the influence of more than one independent variable on a single dependent variable. The results show that simultaneously, tax knowledge, tax services, and tax sanctions have a significant effect on MSME taxpayer compliance, explaining approximately ±64.5% of the variation in compliance, while the remaining variance is influenced by other factors outside this study. Partially, tax sanctions as an external factor have a significant effect on MSME taxpayer compliance with a significance value of <0.001. Meanwhile, tax knowledge and tax services as internal factors do not have a significant effect, with significance values of 0.210 and 0.995, respectively. These findings indicate that although MSME taxpayers possess tax knowledge and receive tax services, these factors alone are insufficient to encourage voluntary compliance. Therefore, this study emphasizes the importance of balancing educational approaches with the enforcement of tax sanctions to sustainably improve MSME taxpayer compliance.
Co-Authors Endang Susilawati Ikhwan, Dani Mudhiah, Asywaq Muslim, Anna Putri Putri, Chintya Wijaya Putri, Faradilla Ramadhani, Nazwa Putri Sumarni .