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All Journal Jurnal Teknik Elektro REKA ELKOMIKA Among Makarti Semesta Teknika JUPITER (Jurnal Pendidikan Teknik Elektro) ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Edu Elektrika Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JFMR (Journal of Fisheries and Marine Research) Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Sains Akuakultur Tropis : Indonesian Journal of Tropical Aquaculture Islamic Management: Jurnal Manajemen Pendidikan Islam Jurnal Ilmu Kelautan Kepulauan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI Astonjadro Jurnal SPORTIF : Jurnal Penelitian Pembelajaran Jurnal Rekayasa Hijau MIND (Multimedia Artificial Intelligent Networking Database) Journal Jurnal Ilmiah Ecosystem Seminar Nasional Lahan Suboptimal Journal of Aquaculture and Fish Health JOURNAL OF SPORT EDUCATION (JOPE) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Studi Guru dan Pembelajaran Jurnal Sporta Saintika Jurnal Sekretari Universitas Pamulang Gema Wiralodra JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Jurnal Ilmu Hukum KYADIREN Jurnal Akuakultura Universitas Teuku Umar PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat PELAGICUS: Jurnal IPTEK Terapan Perikanan dan Kelautan Jurnal Pencerahan REUSAM ; Jurnal Ilmu Hukum REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Jaringan Telekomunikasi COMMENTATE: Journal of Communication Management Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan JHCLS Jurnal CREPIDO: Jurnal Mengenai Dasar-Dasar Pemikiran Hukum Filsafat dan Ilmu Hukum Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan Journal of Tourism Economics and Policy KARYA: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Scriptura: Jurnal Ilmiah Komunikasi PENGABDIAN SOSIAL Journal of Comprehensive Science Abdi Makarti Journal of Law, Poliitic and Humanities Barakuda 45 Journal of Language and Literature Studies Jurnal Lektur Keagamaan Cerdika: Jurnal Ilmiah Indonesia Manfish Journal Innovative: Journal Of Social Science Research Journal of Society Bridge Equalegum International Law Journal West Science Interdisciplinary Studies Journal Economic Management and Business Kultura: Jurnal Ilmu Sosial dan Humaniora West Science Interdisciplinary Studies Strata Law Review AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JISEF : Journal Of International Sharia Economics And Financial Neraca Manajemen, Akuntansi, dan Ekonomi Tashdiq: Jurnal Kajian Agama dan Dakwah Journal of Islamic World and Politics Science Information System and Technology INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Janus Jurnal Kastara Indonesian Journal of Sport Science and Coaching Journal of Economics, Bussiness and Management Issues JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Kesehatan Pengabdian Masyarakat Countable (Contemporary Business and Sustainability Science) AGHNINA: Jurnal Penelitian Hukum Ekonomi Syariah Jurnal Kajian Hukum Dan Kebijakan Publik Jurnal Penelitian Pendidikan Jurnal Ilmiah Ilmu Kesehatan Radiant : Journal of Applied, Social, and Education Studies Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Waluyo Waluyo
Institut Teknologi Nasional Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables MUJI, Muji; WALUYO, Waluyo
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1114

Abstract

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The study was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that foreign ownership had no significant effect on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly the influence of foreign ownership and financial leverage.
Perlindungan Hukum terhadap Pekerja yang Bekerja Pada Shift Malam Hari Berdasarkan Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan (Studi Kasus di Apotek K-24 Sukomanunggal Surabaya) Efendy, Ninda Aina; Waluyo, Waluyo
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10746

Abstract

Penulisan jurnal hukum ini bertujuan untuk mengetahui ketidaksesuaian pemberian upaya hukum terhadap pekerja yang bekerja pada shift malam hari di Apotek K-24 Sukomanunggal Surabaya berdasarkan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Penelitain ini menggunakan metode penelitian hukum yuridis empiris menggunakan pendekatan perundang-undangan. Sumber data diperoleh dari observasi, wawancara, peraturan legislatif, buku, jurnal ilmiah, dan literatur lainnya. Penelitian ini menggunakan teknik analisis data kualitatif. Hasil penelitian dapat disimpulkan bahwa terdapat ketidaksesuaian antara perlindungan hukum yang diberikan pengusaha kepada pekerja dalam perjanjian kerja di Apotek K-24 Sukomanunggal Surabaya, khususnya yang bekerja shift malam hari. Dengan adanya pekerja yang bekerja pada shift malam hari yang tidak mendapatkan hak sesuai dengan peraturan perundang-undangan diperlukannya upaya penyelesaian sebagai bentuk perlindungan hukum. Apabila terjadi perselisihan terdapat dua cara upaya penyelesaiannya yaitu secara non-litigasi (upaya penyelesaian dilakukan di luar pengadilan) dan litigasi (upaya penyelesaian melalui jalur pengadilan).
Memahami Dampak Sosial Ekonomi Perceraian Orang Tua Terhadap Anak Remaja Setiawan, Firandika; Nikmah, Wafiyatun; Waluyo, Waluyo; R. Manik, Rusman
Journal of Society Bridge Vol. 2 No. 1 (2024): Society Bridge
Publisher : Badan Koordinasi Kegiatan Kesejahteraan Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59012/jsb.v2i1.29

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak negatif perceraian orang tua terhadap anak remaja di Padukuhan Ngelo. Metode penelitian yang digunakan adalah observasi dan wawancara dengan sampel anak remaja usia 15 hingga 21 tahun dan orang tua yang mengalami perceraian. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan mengumpulkan data dengan wawancara, observasi serta dokumentasi. Penelitian ini menggunakan triangulasi sumber untuk melakukan pengecekan sumber data. Hasil penelitian menunjukkan bahwa perceraian orang tua dapat memiliki dampak ekonomi pada keluarga tersebut, seperti penurunan pendapatan atau sumber pendapatannya berkurang. Kemudian timbul dampak negatif pada anak remaja berupa kondisi sosial mereka yang mempengaruhi cara remaja berinteraksi dengan teman sebaya mereka. Penelitian ini memberikan pemahaman yang lebih baik tentang pentingnya dukungan dan intervensi yang tepat untuk membantu anak remaja mengatasi dampak sosial dan ekonomi perceraian orang tua dalam kehidupan mereka.
PENGARUH PENDIDIKAN, TINGKAT EKONOMI, DAN PERCERAIAN TERHADAP MOTIVASI PEREMPUAN BEKERJA KELUAR NEGERI Harjoyo, Harjoyo; Waluyo, Waluyo; Zubaidah, Siti
Jurnal Sekretari Universitas Pamulang Vol. 10 No. 1 (2023): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v10i1.28424

Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan terhadap motivasi perempuan bekerja keluar negeri, pengaruh tingkat ekonomi terhadap motivasi perempuan bekerja keluar negeri, pengaruh perceraian terhadap motivasi perempuan bekerja keluar negeri, dan pengaruh pendidikan, tingkat ekonomi, dan perceraian secara simuiltan terhadap motivasi perempuan bekerja keluar negeri.Penelitian ini menggunakan metode kuantitatif  untuk menentukan hubungan antar variabel dalam sebuah populasi. Sampel penelitian sebanyak 120 orang dengan menggunakan Teknik penarikan stratified random sampling berdasarkan demografi responden yang meliputi usia, status pernikaha, usia ketika menikah, teman tinggal serumah, pekerjaan, besaran pendapatan, pernah menjadi buruh migran, relasi bekerja di luar negeri, pengetahuan mekanisme dan prosedur hukum bekerja keluar negeri, pengetahuan kondisi negara tujuan, dan sumber informasi bekerja keluar negeri. Hasil penelitian  menunjukkan nilai Fhitung sebesar 1121,816 dengan signifikansi 0,000. Pengujian dengan membandingkan sig = 0,000 < a = 0,05, maka H0 ditolak, demikian juga pengujian melalui perbandingan nilai Fhitung = 1121,816 > Ftabel = 2,683, juga menolak H0.  Berdasarkan hasil pengujian tersebut, dapat disimpulkan bahwa secara bersama-sama terdapat pengaruh yang signifikan dari pendidikan, tingkat ekonomi dan perceraian  terhadap motivasi perempuan bekerja keluar negeri. Hasil ini juga menunjukan bahwa model regresi telah fit (cocok) untuk dapat menjelaskan variabel motivasi perempuan bekerja keluar negeri. Kata Kunci: Pendidikan, Tingkat Ekonomi, Perceraian, Motivasi, Bekerja Keluar Negeri ABSTRACTThe purpose of this research was to determine the effect of education on women's motivation to work abroad, the effect of economic level on women's motivation to work abroad, the effect of divorce on women's motivation to work abroad, and the effect of education, economic level, and divorce simultaneously on women's motivation to work abroad. country. This study uses quantitative methods to determine the relationship between variables in a population. The research sample consisted of 120 people using the stratified random sampling technique based on the demographics of the respondents which included age, marital status, age at marriage, housemates, occupation, amount of income, had been a migrant worker, working relations abroad, knowledge of mechanisms and procedures. laws of working abroad, knowledge of the conditions of the destination country, and sources of information on working abroad. The results showed that the Fcount value was 1121.816 with a significance of 0.000. Tests by comparing sig = 0.000 <  = 0.05, then H0 is rejected, as well as testing through a comparison of Fcount = 1121.816 > Ftable = 2.683, also rejects H0. Based on the test results, it can be concluded that simultaneously there is a significant influence of education, economic level and divorce on women's motivation to work abroad. These results also show that the regression model is fit to be able to explain the variables of women's motivation to work abroad. Keywords: Education, Economic Level, Divorce, Motivation, Work Abroad
PELATIHAN KEMANDIRIAN ANAK YATIM DAN DHUAFA DALAM MEMPERSIAPKAN MASA DEPAN DI YAYASAN TUNAS INSAN MULIA, SAWANGAN DEPOK Harjoyo, Harjoyo; Waluyo, Waluyo; Suwandi, Suwandi; Oktarini, Riri; Siswanto, Tri Agus
Jurnal Pengabdian Sosial Vol 1 No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i2.12980

Abstract

ABSTRACT Partners in this community service activity are orphans and poor people at the Tunas Insan Mulia Foundation which is located on Jl. Jambu, RT. 02/05 No.81, Kel. Kedaung, Kec. Sawangan, Depok City, West Java. The main problem faced by partners is the limited human resources owned by the foundation to provide teaching and training to prepare them when they are no longer cared for by the foundation and live in the community. There are indeed teachers and ustadz, but the ratio and educational background of educators at the foundation is more on general and religious education. The method of implementing this PKM activity is planned to begin with providing training in the form of delivering material using learning media such as laptops, projectors, props and sound systems. Furthermore, practice/simulation is carried out which is a follow-up activity carried out by the PKM implementer for the training activities that have been carried out. The result of this activity is that orphans and poor people at Tunas Insan Mulia Foundation hear, see and simulate independent learning methods to prepare themselves for the future. Keywords: Independence, Orphans, and Dhuafa  ABSTRAK Mitra dalam kegiatan pengabdian kepada masyarakat ini adalah anak yatim dan dhuafa yang ada di Yayasan Tunas Insan Mulia yang berlokasi di di Jl. Jambu, RT. 02/05 No.81, Kel. Kedaung, Kec. Sawangan, Kota Depok, Jawa Barat. Permasalahan utama yang dihadapi oleh mitra adalah keterbatasan sumber daya manusia yang  dimiliki oleh yayasan untuk memberikan pengajaran dan pelatihan untuk mempersiapkan mereka ketika sudah tidak lagi diasuh yayasan dan hidup di tengah masyarakat. Guru dan ustadz memang ada, tetapi rasio dan latar belakang pendidikan pendidik yang ada di yayasan lebih pada pendidikan umum dan agama. Metode pelaksanaan kegiatan PKM  ini direncanakan diawali dengan memberikan pelatihan berupa penyampaian materi menggunakan media pembelajaran seperti laptop, projector, alat peraga dan sound system. Selanjutnya dilakukan praktik/simulasi yang merupakan kegiatan lanjutan yang dilakukan oleh pelaksana PKM terhadap kegiatan  pelatihan yang telah dilakukan. Hasil kegiatan ini adalah para anak yatim dan dhuafa yang ada di Yayasan Tunas Insan Mulia mendengar, melihat dan mensimulasikan cara belajar mandiri untuk mempersiapkan diri mereka di masa yang akan datang. Kata Kunci: Kemandirian,  Anak Yatim, dan Dhuafa
MEMOTIVASI GURU DALAM PEMBELAJARAN AL-QUR’AN DENGAN PENERAPAN METODE AL-BANA DI TKQ/TPQ AL-FALAH GRIYA BUNGA ASRI DESA CIBADUNG, KECAMATAN GUNUNG SINDUR-BOGOR Oktarini, Riri; Harjoyo, Harjoyo; Waluyo, Waluyo; Sugiyarto, Sugiyarto; Arifin, Zaki Zainal
Jurnal Pengabdian Sosial Vol 2 No 1 (2022): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pbs.v2i1.18428

Abstract

ABSTRAK Mitra dalam kegiatan pengabdian kepada masyarakat ini adalah guru/ustadzah pengajar Al-Qur’an di TKQ/TPQ Al-Falah yang berlokasi di Desa Cibadung RT.003/008 Kecamatan Gunungsindur, Kabupaten Bogor. Permasalahan utama yang dihadapi oleh mitra adalah keterbatasan sumber daya manusia yang dimiliki oleh yayasan untuk memberikan pengajaran Al-Qur’an, terutama penerapan metode kekinian yang menumbuhkan minat dan antusian para santri dalam belajar membaca Al-Qur’an. Guru ustadzah memang ada, tetapi rasio dan latar belakang pendidikan pendidik yang belum merata. Metode pelaksanaan kegiatan PKM ini direncanakan diawali dengan memberikan pelatihan berupa penyampaian materi menggunakan media pembelajaran seperti laptop, projector, alat peraga dan sound system. Selanjutnya dilakukan praktik/simulasi yang merupakan kegiatan lanjutan yang dilakukan oleh pelaksana PKM terhadap kegiatan pelatihan yang telah dilakukan. Hasil kegiatan ini adalah para guru/ustadzah pengajar TKQ/TPQ Al-Falah dapat mengajarkan anak didik/santri dengan metode Al-Bana yang lebih edukatif dan interaktif sehingga para santri lebih mudah dan cepat menguasai cara membaca Al-Qur’an. Kata Kunci: Manajemen, Motivasi, Guru, Metode Al-Bana  ABSTRACT Partners in this community service activity are teachers/ustadz who teach the Qur'an at TKQ/TPQ Al-Falah located in Cibadung Village RT.003/008 Gunungsindur District, Bogor Regency. The main problem faced by partners is the limited human resources owned by the foundation to provide Al-Qur'an teaching, especially the application of contemporary methods that foster the interest and enthusiasm of the students in learning to read the Qur'an. Ustadzah teachers do exist, but the ratio and educational background of educators are not evenly distributed. The method of implementing this PKM activity is planned to begin with providing training in the form of delivering material using learning media such as laptops, projectors, props and sound systems. Furthermore, practice/simulation is carried out which is a follow-up activity carried out by the PKM implementer for the training activities that have been carried out. The result of this activity is that the teachers/ustadz who teach TKQ/TPQ Al-Falah can teach students/santri with the Al-Bana method which is more educative and interactive so that students can more easily and quickly master how to read the Qur'an. Keywords: Management, Motivation, Teachers,  Al-Bana Method
Meningkatkan Kualitas Sumber Daya Manusia Melalui Pelatihan Soft Skill bagi Peserta Didik di SMK Letris Indonesia 1, Ciputat Tangerang Selatan Sugiyarto, Sugiyarto; Waluyo, Waluyo; Harjoyo, Harjoyo
Jurnal Pengabdian Sosial Vol 4 No 1 (2024): Jurnal Pengabdian Sosial
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pbs.v4i1.38294

Abstract

Mitra dalam kegiatan pengabdian kepada masyarakat ini peserta didik di SMK Letris Indonesia 1. Lokasi mitra di Villa Bintaro Indah, Jl. Kalimantan I Jombang, Kec. Ciputat Kota Tangerang Selatan, Banten. Tujuan kegiatan Pengabdian kepada Masyarakat ini adalah memberikan pengetahuan dan pemahaman kepada peserta didik di SMK Letris Indonesia 1 tentang bagaimana meningkatkan kualitas sumber daya melalui pelatihan soft skill. Metode yang digunakan dalam kegiatan ini adalah ceramah dan studi kasus Permasalahan utama yang dihadapi oleh mitra adalah: [1] Pembelajaran masih dominan menerapkan teacher learning centre (guru sebagai pusat), yang seharusnya dilakukan adalah “anak sebagai pusat “ sehingga kompetensi dan kemampuan siswa dapat digali sehingga sekolah dapat menginventarisir kekuatan yang ada pada siswa; [2] Masih kurangnya pengembangan soft skill peserta didik.. Pelaksanaan kegiatan PKM berjalan lancar, selama 3 (tiga) hari waktu yang dialokasikan dapat terlaksana dengan baik. Peserta terlihat antusias dan bersemangat, hal ini dapat dilihat dari terjadinya interaksi dua arah, terjadi tanya jawab, diskusi dan berbagi pengalaman dan menjadi wadah penyampain masalah yang mereka hadapi dalam kegiatan belajar di sekolah. Tim pengabdi memberikan saran-saran sebagai berikut: [1] Bagi Sekolah, setelah mendapatkan penyuluhan, pelatihan, dan motivasi, sebaiknya pengurus melakukan evaluasi terhadap peserta didik apakah mereka mengalami perkembangan keterampilan soft skill khususnya interpersonal yang baik atau sama seperti sebelumnya sehingga menjadikan acuan guru dalam memberikan motode dan materi pengajaran yang cocok bagi peserta didik; [2] Bagi Tim Pengabdi, untuk pelaksanaan pengabdian selanjutnya perlu persiapan yang lebih baik seperti koordinasi tim dan kesiapan serta kelengkapan media pembelajaran untuk memberikan pelatihan terhadap khalayak sasaran, agar penyampaian Abstract Partners in this community service activity are students at Vocational School Letris Indonesia 1. Partner location is at Villa Bintaro Indah, Jl. Kalimantan I Jombang, District. Ciputat, South Tangerang City, Banten. The aim of this Community Service activity is to provide knowledge and understanding to students at SMK Letris Indonesia 1 about how to improve the quality of resources through soft skills training. The methods used in this activity are lectures and case studies. The main problems faced by partners are: [1] Learning is still dominant in implementing a teacher learning center (teacher as the center), what should be done is "the child as the center" so that students' competencies and abilities can be achieved. explored so that schools can inventory the strengths of students; [2] There is still a lack of development of students' soft skills. The implementation of PKM activities went smoothly, during the 3 (three) days the allocated time was carried out well. Participants looked enthusiastic and enthusiastic, this can be seen from the two-way interaction, questions and answers, discussions and sharing of experiences and being a forum for communicating the problems they face in learning activities at school. The service team provides the following suggestions: [1] For schools, after receiving counseling, training and motivation, administrators should evaluate students to see whether they have developed good soft skills, especially interpersonal skills, or the same as before so that they can be used as a reference for teachers. in providing teaching methods and materials that are suitable for students; [2] For the Service Team, for the implementation of further service, better preparation is needed, such as team coordination and readiness and completeness of learning media to provide training to target audiences, so that delivery.
The Investment Supervision Implementation and One-Stop Integrated Services Office on the Implementation of Advertising in Public Spaces Based on the Regulation of the Head of Bekasi Region Wibowo, Riyadi Saputra; Waluyo, Waluyo; Hermawan, Sapto
Strata Law Review Vol. 2 No. 2 (2024): September
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/slr.v2i2.205

Abstract

This research aims to discover the supervision practices carried out by the Bekasi Regency Investment and One-Stop Service Office (PMPTSP Office) and the obstacles faced in implementing billboards in public spaces. This research is descriptive normative research. The sources of legal materials used in this research are primary and secondary legal materials, as well as library study and interview techniques. The analysis method in this research uses qualitative analysis techniques. The results of this study indicate that the supervision carried out by the Bekasi Regency PMPTSP Office on the implementation of billboards in public spaces uses a form of preventive supervision in coordination with the Pamong Praja Police Unit and the Regional Revenue Agency. The obstacles faced by the Bekasi Regency PMPTSP Office in supervising the implementation of billboards in public spaces are the lack of human resources that accommodate the authority, the level of public legal awareness regarding the implementation of billboards, and the development of regulations that are not integrated and develop along with economic growth in the free market era.
Determining taxpayer compliance using tax knowledge as moderating variables Patmawati, Efi Tri; Waluyo, Waluyo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2581

Abstract

This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using regression analysis using the bootstrapping procedure. The results showed that changes in MSME tax rates and the modernization of the tax administration system played a significant role in taxpayer compliance. Tax understanding moderates the transformations in MSME tax rates and modernizes the tax administration system for taxpayer compliance.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN PAKAN MANDIRI SEBAGAI UPAYA PENINGKATAN PRODUKSI BUDIDAYA DI DESA GUNUNGPRING, KECAMATAN MUNTILAN, KABUPATEN MAGELANG Hidayati, Sri; Armando, Eric; W, Tri Sumarni; Pramono, Pradipta Bayuaji; Sari, Annisa Novita; Waluyo, Waluyo; Azril, Muh; Silmi Qori Tartila, Shobrina
JURNAL KASTARA Vol. 2 No. 2 (2022): Desember 2022
Publisher : Fakultas Pertanian_Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/kastara.v2i2.294

Abstract

Feed is one of the main components with important function to support the freshwater fish culture success. Sufficient feed quantity and quality can ensure the fish culture cycle continuity. Feed occupies the highest position, which spends 60-80% of the total production cost requirement in intensive fish culture to support the fish growth. The high feed cost is unmatched with the fish selling price, resulting in a minimum profit gain. Based on this condition, a community service, focusing on self-produced feed training needs to be implemented to increase the cost efficiency and effectiveness in freshwater fish culture. This training was conducted in Gunungpring Village, Muntilan Sub-district, Magelang District with fish cultivator communities. The feed used as the object for this training contained artificial and live feed. Training activities contained surveys, field observations, outreach, counseling, mentoring, monitoring, and evaluation. This training could clearly introduce the community to the use of alternative feeds for ornamental and consumed-fish commodities. Live feed production training included Azolla sp., Daphnia sp., silkworms, and earthworms, while artificial feed included pellets of pf500-1000. This training program increases the community understanding and skills, followed by the quality and quantity of fishery products. As the training also has an impact on the regional food security with massive community assistance, so harvest failure can be minimized optimally.
Co-Authors Abdul Rasyid Abdurrachman Baksir, Abdurrachman ABIMANYU, AHMAD Adha, Natasya Putri Salsabila Adi, Catur Pramono Adi, Elizabeth Ayu Puspita ADITYA FITRIANSYAH Afif, Muslihul Afriyanah, Afriyanah Aghnat, Qorna Agung Dwi Laksono Agus Mukholid Agus Wijanarka, Agus Agustin, Anisa Puji AHMAD ZAKKY ZAKKY RI’AYATULLAH1 Ainun Najmi, Ismi Izaz Aisah Aisah Al Ayubi, Aji Ilham Al Fajri, Muhammad Al Hasan, Haifar Amru Zein Al Ikhsan, Al Ikhsan Al-Mahya, Yaafi’ah Qothrunnada Elysia Alif Utama, Mohamad Maulidin Alif Utama ALINDA NOVITA SARI, ALINDA NOVITA Almira Sitasari Amaliah, Desti AMELIA, NUR Amien, Mohammad Miqdad Hasfhi Anand Yasmin, Muhamad Andri, Andri Nofreeana Angela Dirman Anggoro, Febri Adhi Anggraini, Afifa Dika Anggun Permatasari, Linda Anis Rahmawati Annisa Hakim Zamzami Annisa Novita Sari Anwar, Natasya Fauziah Anwar, Syah Jehan Khalifatul Aprilia, Alfia Eka Apriyani, Maria Novita Apriyanto, Yoga Ar Rasyid, Robby Ikhsan ARDHIANS ABDILLAH WIJAYA, ARDHIANS ABDILLAH Ardiansyah, Raihan ARIEF, JAUZIE Arifin, Zaki Zainal Arimustofa, Daniel Nurfatra ARIO AMRI IHSAN, ARIO AMRI Aris Widodo Armando, Eric Arofah, Nurwegia Rahmawati ARSYAD RAMADHAN DARLIS ASHADI AMIR NURHAKIM Asrul Asrul Assafi'i, Ahmad Khoirul Anam Astuti, Santika Dewi Attawet, Jutharat Aulia Maris Syahputri Aulia, Isna Azani, Aisyah Wahyu Azarya, Reynar Gerson Aziz, Muhammad Miftah Aziza, Nur Laila Azizan, Nurul Ain Azril, Muh Azzahra Pradina, Arida BAMBANG ANGGORO Barindi, Surya Baskoro, Mohammad Farrel Aryantaputra Basundari, Ninok Bektiningrum, Afifah Benazir, Dyas Mulyani Bihtiari, Adib Mufti Cahyani, Nisa Kurnia Cahyono Muarif Wibowo Pratama Daffa Kristantyo, Hervian Datien Eriska Utami DERI MUHAMAD NURENDI, DERI MUHAMAD DERIL ALVIAN PERMANA, DERIL ALVIAN DESI NATALIA, DESI Devina, Shelby Dewi Oktaviani, Dewi Diah Marselinda, Zazkia Diana Andriyani Pratamawati Djoko Nugroho DWI ARYANTA Dwi Nugroho Dzulqarnain, Muammar Edi Junaedi Efendy, Ninda Aina Fahri Ali Ahzar Faitullani, Rizka FAKHRULLAH, AHMAD FARID Fauzi , Raasyid Ahmad Fauziah Anwar, Natasya Fauziah, Dini FEBRIAN HADIATNA Fida’ Husain Fiddin, Faril Aditya Fika, Fairuz Adna Firanti Nur, Rahmawati Firdasari, Rohida Fita Emiliana, Putri Diana Fitria Nawir, Fitria Fitria, Novita Eka Nur Fitriah, Hardiana Hidayatul Fransiska, Widia Garnawansah, Gagan GARY ANDRI SEPGIANTO, GARY ANDRI Hamidah, Lilia Farah Hanik Liskustyawati, Hanik Harjoyo, Harjoyo Harnisah, Harnisah Hartati Hartati Hartiwiningsih Hartiwiningsih Haurjana Sabila, Dea Haurjana Sabila Herawan, Lavenia Hermawan, Sapto Heru Subaris Kasjono, Heru Subaris Hidayah, Khalimatul Hidayat, M. Khoiruddin Hidayati, Alwisia Nur Hudiono Hudiono, Hudiono I Gusti Bagus Wirawan I Wayan Suka Yasa, I Wayan Suka Ida Nugroho Saputro Idi Setiyobroto IHFAZH NURDIN EKA NUGRAHA Ika Maya Desy Ana IKA MUTIARA AGUSTIN, IKA MUTIARA Ikbal Marus, Ikbal Imran Al Hafiz Inayah, Mariama Jauharotul Indrajaya, Indrajaya Indriyani Indriyani Irdawati Irdawati Irmalita Tahir, Irmalita Irwandy, Deddy Iskandar, Slamet Iskandar ISMAIL CUMENTAS Ismail, Firdaut Ismirah, Ismirah Ita Purnama, Ita Januar Rivtia, Intan JAUHAN BUDIWAN, JAUHAN Juliananda, Rindiani Kandiarum, Dyyah Retno Kania Sawitri Karin Febri Absari Khaerul, Ahmad Khaidir, Ismail Muhammad Khoirunissa Haryanto, Najwa Hanifah Khoirunnisa, Imelda Kholim, Rismatul Neina Kurlia Kumalasari, Intan Kustiani, Kustiani Kusumawati, Rizki Amelia Lego Karjoko Lestari, Avida Lestari, Insan Indah Lestiyani, Ahlul Lingga Puspita Sekar Ayu Ramadhan Listyo, Dwi M IQBALLY, M Maharani, Ika Maharsi, Ganesh Jatu Mahmudah, Nazwa Lailatul Maman A. Djauhari Manumayoso, Bambang Marchelly, Nancy Mardjoko, Mardjoko Martati, Endah Martono Martono Mas’Udia, Putri Elfa Mayshela, Rizki Melando, Nelinda Miko Aditiya Suharto Mochammad Junus Moechammad Sarosa Mufida, Uma Muh Azril Muhammad Amiruddin Dardiri Muji, Muji Mujtahidah, Tholibah Mukhoyaroh, Mukhoyaroh Mulidah Nur Afifah Munawaroh Munawaroh Murtadho, Riski Zaki Mustofa, Heri Nafi, Fatkhi Khoirun Naili Mursidah Najamuddin Najamuddin, Najamuddin Najicha, Fatma Ulfatun Nana Subarna, Nana NANDANG TARYANA NASRUN HARIYANTO NATHALIS TIMBIRI Nayotama Yasir, Mahatva Nazareta, Putri Indah Nebuchadnezzar Akbar Ngapuli Irmea Sinisuka, Ngapuli Irmea Niken Syafitri Niken Wulandari Nikmah, Fatimatun Nikmah, Wafiyatun Ni’mah, Shofwatun Noprita Herari Noviansyah, Wahyu Nugraha, Muhammad Ar Rozzaaq Nugroho, Afif Khairy Nur Rohmah Nuraini, Aulia Nurdiansah, Doni Nurfarani, Selly Adilila Nurfatra, Daniel Nurhakim, Ashadi Amir Nurhidayat Nurhidayat Nurlisa, Yani Hesti Oktarini, Riri Paksi, Arie Kusuma Pambudi, Cahyo Nur Parouli M. Pakpahan Parsiyono, Parsiyono Pasaribu, Roberto Patar Patmawati, Efi Tri Permatasari, Wulan Pertiwi, Citra Prabowo, Handy Widianto Pramono, Pradipta Bayuaji Pramudia, Dhimas Andriano Pramudiawati, Olivia Indah Pranoto, Aris Kabul Prasetya, Zaki Ismu Puspaningsih, Nurul Puspitasari, Clara Wahyu Putra, Mohamad Farda Rizqi Putri Damayanti, Ika Putri Indah Nazareta Putri Ramadhani, Putri Putri, Leilani Vania Putri, Sinta Retno Putri, Syahrani Dyajeng Putro, Baskoro Nugroho Rachmaningtyas, Samitha Raden, Muhammad Sahlan R Radhiyah, Nafi’ah Alya Radhwa, Jihan Nurfajrina Rahma Nisa Aulia Rahmadhani , Ersa Novalia Rahmadhania, Laila Suci Rahmawati Solehah, Berliana Rahmawati, Destiyana Rakhmat, Rakhmat Ramadhani, Iska Dwi RAMDHANI RAMDHANI Ramili, Yunita Rayhan Difa, Muhammad Ahnaf Ra’id Rizqullah, Ahnaf RENDI VERIYANDI RHAMANDITA SUDRAJAT Rialihanto, Muhammad Primiaji Rifki, Faiz Rifki, Zulfika Ahmad RIKI ARNANDO, RIKI Rila Dyah Wening Tyas Rina Sari Qurniawati, Rina Sari Riwayati, Lutfia Okta Rizmauliana, Fadila ROBBY IKHSAN AR RASYID Rohman, Alfiyan Nur Romadhoni, Serli Romadlon, Akhmad Romadlon, Shofiyul Irchami Rony Syaifullah Rony Syaifullah, Rony Rosita Candrakirana Rovinuraini, Lathievah ROZI NURJAMAN, RIZAL FACHRUL Rubiyanto Rubiyanto Rufaizaturrohmah, Rufaizaturrohmah Rusman R. Manik RUSTAMAJI RUSTAMAJI Sabarini, Sri Santoso Salsabila Adha, Natasya Putri Samuki, Khairul Sania Redza Priyono Saptono, Rachmad Saputra, Andrianto Sarah Rabani Salim Sarah, Nani Nuraini Sari, Afriana Sari, Annisa Novita Sari, Reggina Eriyanti Zealanandia Aura Sari, Tika Puspita Sasmini Sehati, Sehati Setiawan, Dita Setiawan, Firandika Setiowati , Noni Oktiana Shifa Barirohtun, Annasza Shobrina Silmi Qori Tartila Sihite, Meida Rabia Simon I Patty Siolimbona, Abdul Ajiz Siswanto, Tri Agus SITI SAODAH Siti Zubaidah Sodikin, Achmad Soelistianto, Farida Arinie Sohamim, Sohamim Sri Hidayati Sri Hidayati Suci Rahmadhania, Laila Sufiarina Sugiyarto Sugiyarto Sukatiman Sukatiman Sukirno Sukirno Sukmaya, Dwinugrah Yogas Sukodoyo Sunaryanti, Maya Suparwoto Suparwoto Supriyanto Suratna, Suratna Suryani, Isti Suwandi Suwandi Suwarno Suwarno SYAHRIAL SYAHRIAL Syaifullah Syaifullah Syaifurrohman , Masruri Syamsiar, Syamsiar Syarifah, Naiela Nur Syirat, Nisrina Mumtaz SYLVIA OKTOBELLA PUSPITASARI, SYLVIA OKTOBELLA Tahaanii, Aanisah Nida Tamrin, AG Tanjung, Anasri TAUFIK ISMAIL AR, TAUFIK ISMAIL Taufik, Mochammad Taufiq Lilo Adi Sucipto Tegnan , Hilaire TEGUH ARFIANTO TEGUH ARFIANTO Tri Aji, Muhammad Tri Siswati, Tri TRIWAHYU RUBIANTO Triwibowo, Agus Ummu Hanifah, Ummu Vicentius Wuried Prayogo Victorian, Ahmad Richard Vinno Ngadde Virgiana, Yohana W, Tri Sumarni Wahyu Indra Bayu Wahyudi, Dzikri Wahyudin, Muhamad Waluyo, Alif Wibowo, Eko S Wibowo, Riyadi Saputra Widura, Andre Wijaya, Rr. Chantika Vebyola Yamarizky, Muhammad Daffa Alfie Yananto Mihadi Putra Yosan Ageng Nugroho YUDA YUANDHITRA, YUDA Yulfan Arif Nurohman Yuliati - Yunanda, Icha Devransiska Yuniar, Sucifa Thita Yunus, Aulia Shalahuddin Yuono, Yuono Yusuf, Krisna Bhayangkara Zahrotul T, Annisa Ica Zahwara, Najwa Arsy Zainullah, Zainullah Zifamina, M. Ikhbar Fiamrillah Zulhan A Harahap, Zulhan A