adinda try hidayah
Universitas Muhammadiyah Sidoarjo

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PENGETAHUAN DAN KESADARAN MASYARAKAT TENTANG WAJIBNYA PAJAK Adinda Try Hidayah; Isa Anshori
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4109

Abstract

Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this study was to find out how the level of public knowledge about taxes, the level of public awareness about tax obligations, and the influence of public awareness on national development in Indonesia. Analysis of the factors that influence small and medium business owners in reporting tax obligations in Ceceng going. The results conclude that all factors (knowledge of taxpayers, understanding of taxpayers on tax regulations, perceived benefits of taxpayers from taxes, optimistic attitude of taxpayers towards taxes) have an influence on taxpayer awareness, but the knowledge of taxpayers about taxes has a negative influence. on taxpayer awareness. However, the taxpayer's understanding of tax regulations, the benefits felt by taxpayers from taxes and the taxpayer's optimistic attitude towards taxes have a positive influence on tax awareness. From the results of this study, it can also be seen that the most dominant factor influencing taxpayer awareness is the taxpayer's understanding of tax regulations
PENGETAHUAN DAN KESADARAN MASYARAKAT TENTANG WAJIBNYA PAJAK Adinda Try Hidayah; Isa Anshori
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4109

Abstract

Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this study was to find out how the level of public knowledge about taxes, the level of public awareness about tax obligations, and the influence of public awareness on national development in Indonesia. Analysis of the factors that influence small and medium business owners in reporting tax obligations in Ceceng going. The results conclude that all factors (knowledge of taxpayers, understanding of taxpayers on tax regulations, perceived benefits of taxpayers from taxes, optimistic attitude of taxpayers towards taxes) have an influence on taxpayer awareness, but the knowledge of taxpayers about taxes has a negative influence. on taxpayer awareness. However, the taxpayer's understanding of tax regulations, the benefits felt by taxpayers from taxes and the taxpayer's optimistic attitude towards taxes have a positive influence on tax awareness. From the results of this study, it can also be seen that the most dominant factor influencing taxpayer awareness is the taxpayer's understanding of tax regulations
Moral Values Implementation Through Nussa Rara Animated Series: Penerapan Nilai-Nilai Moral Melalui Serial Animasi Nussa Rara Adinda Try Hidayah; Nurdyansyah Nurdyansyah
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12457

Abstract

General Background: Character education has become a central concern in elementary education due to increasing moral degradation among students in school environments. Specific Background: At SDN Cemeng Bakalan 1 Sidoarjo, observations aligned with national child protection reports indicate declining social character reflected in impolite communication, conflicts, and low empathy among students. Knowledge Gap: Previous studies primarily examined the moral messages contained in the Nussa and Rara animated film, yet limited research has analyzed supporting and inhibiting factors in the real implementation of these values within school contexts. Aims: This study aims to analyze the moral values presented in selected Nussa and Rara episodes and to examine supporting and inhibiting factors in their implementation for developing children’s social character. Results: Using a qualitative descriptive approach with observation, interviews, and documentation analyzed through the Miles and Huberman model, findings reveal that episodes such as Jangan Kalah Sama Setan, Adab Menasihati, Maaf, and Tolong dan Terima Kasih convey values of empathy, tolerance, politeness, forgiveness, and cooperation. Positive behavioral changes were observed gradually among students, supported by engaging visuals, relatable storylines, and student enthusiasm, while limited parental involvement and unsupportive social environments emerged as barriers. Novelty: The study highlights implementation dynamics beyond content analysis by identifying contextual facilitators and constraints. Implications: Findings suggest that animated Islamic media can support social character formation when reinforced by parental guidance and positive school environments. Keywords: Moral Values, Social Character, Animated Film, Character Education, Elementary Students Key Findings Highlights: Selected episodes present concrete models of empathy, forgiveness, and polite communication in daily interactions. Gradual reduction in student conflict and increased cooperative behavior were observed after repeated screenings. Parental involvement and social environment conditions determine sustainability of character internalization.