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Peran Teknologi Memoderasi Hub Pengetahuan Pajak, Sanksi Pajak Berpengaruh terhadap Kepatuhan Wajib Pajak Revi Rahmawati; Syaiful Syaiful
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5564

Abstract

This study aims to analyze the factors influencing tax compliance among MSME taxpayers in Gresik Regency, focusing on tax knowledge, tax sanctions, and the use of information technology. A quantitative approach was employed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 97 MSME respondents who met the research criteria. The results showed that tax knowledge and tax sanctions have a positive and significant effect on taxpayer compliance. This indicates that higher levels of understanding of tax regulations and stricter enforcement of sanctions can enhance compliance. However, the use of information technology was found unable to moderate the relationship between tax knowledge or tax sanctions and taxpayer compliance. These findings suggest that although digital systems have been implemented in tax administration, their effectiveness remains limited. Therefore, strengthening tax education and optimizing digital platforms are essential to improve MSME taxpayer compliance sustainably in Gresik Regency.
Capacity-Building Training on Website Development for SMA 58 Jakarta Students Using HTML and JavaScript Programming Languages Fauziah, Fauziah; Ningsih, Sari; Hayati, Nur; Andrianingsih, Andrianingsih; Shalihati, Ira Diana; Riyantoro Riyantoro; Indra Lukmana; Syaiful Syaiful; Muhammad Nurdin; Wijanarko, Sigit
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 4 (2025): Oktober: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i4.2140

Abstract

Hyper Text Markup Language (HTML) is a markup language used to structure and format text documents through the use of tags that control the appearance of content on web pages. HTML defines various document elements such as headings, paragraphs, images, and lists, which form the basic structure of a webpage. JavaScript, on the other hand, serves as a programming language that adds interactivity and dynamics to web pages. While HTML provides the basic framework for website layout, JavaScript enhances functionality with features that cannot be achieved through HTML alone, such as dynamically manipulating elements and responding to user interactions. Together, these two languages form the core foundation for web development. This program aims to equip students of SMAN 58 with the skills to practice using HTML tags, understand the basics of JavaScript programming, and develop interactive web pages through online simulations. The training will be conducted in stages, beginning with the submission of a proposal to the school and followed by the scheduled training in June 2024. Students will use the One Compiler platform for real-time practice, allowing them to write and execute HTML and JavaScript code directly in the browser. The training will be conducted interactively, introducing the fundamental concepts of HTML and JavaScript, along with demonstrations showing how to create dynamic websites. In the final phase, students will take a quiz designed to assess their understanding of the material and their ability to apply the knowledge gained. Through this program, it is expected that students will master the basic skills of website creation and have the ability to independently develop their own interactive web projects. Additionally, this program aims to enhance students' digital awareness and technical skills in the era of information technology.
Pengaruh Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Surabaya Rida Ayu Pratiwi; Syaiful Syaiful
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1978

Abstract

Examining the potential relationship between audit quality and factors like independence, competence, and time pressure is the primary goal of this study. Auditors from Surabaya-area Public Accounting Firms (KAP) make up the sample population used in this study. There were a total of 51 respondents selected using a purposive selection technique. Descriptive statistics, validity, and reliability tests were performed on the data before analysis. Following this, do the traditional set of tests for assumptions, which includes the tests for normality, multicollinearity, and heteroskedasticity. Multiple linear regression analysis is used in this study. Coefficient of determination (R2), partial test (t test), and simultaneous test (F test) are the outcomes of hypothesis testing. This study's hypothesis testing findings reveal that while time pressure does not affect audit quality, independence and competence do. Limitations of this study include the fact that the questionnaire was only distributed in the Surabaya region.
Reformasi Transportasi Sultra: Maju, Aman Sejahtera dan Religius: (Kajian Kritis terhadap Visi dan Misi Gubernur Sulawesi Tenggara Tahun 2025-2030) Syaiful Syaiful; Maudhy Satyadharma
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 4 (2025): Desember : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publ
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i4.1313

Abstract

Transportation development is a key foundation for increasing economic growth, regional connectivity, and the quality of public services. In Southeast Sulawesi, Governor Andi Sumangerukka's vision of "Advanced, Safe, Prosperous, and Religious" demands a transportation transformation that focuses not only on physical development but also on governance, technology, sustainability, and the socio-cultural values ​​of the community. This article presents a critical review of this vision and mission by examining the readiness of the transportation sector, the role of the Provincial Transportation Agency, the opportunities and challenges of transformation, and policy recommendations. This study employed a qualitative approach. The research activities were conducted at several transportation infrastructure facilities under the jurisdiction of the Southeast Sulawesi Provincial Transportation Agency for two months, from September to October 2025. The study shows that although the development direction reflects the strategic needs of the archipelago, significant challenges remain, such as inter-island connectivity, gaps in transportation services, data digitization, and a culture of safety. Pentahelix-based, ecological, and technology-based transportation reforms are key to achieving the regional development vision.
Penguatan Literasi Kesehatan dan Pencegahan Penyakit Berbasis Perilaku di Pesisir Padelegan Mohammad Rudiyanto; Achmad Taufik; Imadoeddin Imadoeddin; Abdul Bari; Syaiful Syaiful; Ria Kasanova
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 3 No. 1 (2026): Januari: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v3i1.2798

Abstract

This community service programme was implemented in the coastal community of Padelegan Village, Pademawu Subdistrict, Pamekasan Regency, with a focus on strengthening health literacy and behaviour-based disease prevention at the household level. The background of the activity is based on the vulnerability of coastal communities to health problems related to hygiene, household drinking water management, and environmental cleanliness, as well as the need for an approach that not only increases knowledge but also encourages consistent preventive practices. The programme aims to improve residents' ability to understand and use health information in an applicable manner, while strengthening key disease prevention behaviours through education and mentoring. The activity will be carried out from February to April 2025 with a behaviour-based education design combined with practice demonstrations and community mentoring, involving 48 participants (40 residents/households and 8 posyandu/PKK cadres). The stages included initial assessment, development of KIE media (brief modules and leaflets/posters), two education-demonstration sessions, two home mentoring sessions, and final evaluation. The evaluation was conducted using pre-post knowledge, attitude, and practice (KAP) assessments and practice observation through a checklist. The results showed an increase in health literacy and improved consistency in preventive behaviour; knowledge increased from 5.4 to 7.8, and compliance with hand washing at critical times increased from 41.7% to 72.9%. Programme outputs included an information, education and communication (IEC) package, a household monitoring checklist, and capacity building for cadres as local facilitators. It was concluded that the integration of participatory education, practical demonstrations and cadre mentoring has the potential to be effective in encouraging preventive behavioural change in coastal communities, with recommendations for integrating monitoring into the routine agenda of integrated health service posts (posyandu) and community empowerment groups (PKK) and for follow-up monitoring for 3–6 months to maintain the sustainability of practices.
Integrasi Teknologi Digital dan Nilai Spiritual dalam Model Pembelajaran PAI Abad ke-21 Syaiful Syaiful; Muhammad Amin Fatih
Jurnal Intelek Insan Cendikia Vol. 3 No. 1 (2026): JANUARI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Perkembangan teknologi digital telah membawa perubahan signifikan dalam praktik pembelajaran, termasuk dalam Pendidikan Agama Islam (PAI). Di sisi lain, pembelajaran PAI memiliki tanggung jawab strategis dalam menanamkan nilai-nilai spiritual dan pembentukan karakter peserta didik. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis integrasi teknologi digital dan nilai spiritual dalam model pembelajaran PAI abad ke-21. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi pembelajaran, dan dokumentasi, kemudian dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital dalam pembelajaran PAI mampu meningkatkan motivasi dan keterlibatan peserta didik, namun efektivitasnya sangat bergantung pada peran guru dalam mengintegrasikan nilai-nilai spiritual secara reflektif dan kontekstual. Temuan penelitian juga mengungkap bahwa belum terdapat model pembelajaran PAI yang terstruktur secara sistematis dalam menggabungkan aspek digital dan spiritual. Penelitian ini memberikan kontribusi dalam pengembangan model pembelajaran PAI yang adaptif terhadap kemajuan teknologi tanpa mengabaikan esensi nilai-nilai keislaman, serta menjadi rujukan bagi praktisi dan pengambil kebijakan pendidikan Islam di era digital.  
Integrasi Kebijakan dan Partisipasi Publik dalam Rapat Koordinasi Penyediaan Angkutan Umum di Provinsi Sulawesi Tenggara Sylsiani Mursalim; Galih Adi Sulistyo; Syaiful Syaiful; Ringo Taufan Laode; Rina Sutriana; Maudhy Satyadharma
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 1 (2026): Januari : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i1.2820

Abstract

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.
Microlearning Effectiveness in Higher Education: A Systematic Review and Meta-Analysis of Student Retention and Learning Outcomes Muhammad Jainuri; Kamid Kamid; Syaiful Syaiful; Nizlel Huda
MATHEMA: JURNAL PENDIDIKAN MATEMATIKA Vol. 7 No. 2 (2025): MATHEMA
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jm.v7i2.517

Abstract

The proliferation of digital technologies in higher education has necessitated innovative pedagogical approaches to enhance student retention and learning outcomes. Microlearning, characterized by short, focused learning segments, has emerged as a promising strategy for addressing contemporary educational challenges. This systematic review and meta-analysis evaluates the effectiveness of microlearning interventions in higher education settings, specifically examining their impact on student retention rates and learning outcomes from 2020-2025. Following PRISMA guidelines, we comprehensively searched multiple databases, including PubMed, Scopus, Web of Science, ERIC, and IEEE Xplore. Studies were included if they examined microlearning interventions in higher education contexts with quantitative measures of student retention or learning outcomes. Quality assessment was performed using the Newcastle-Ottawa Scale and Cochrane Risk of Bias tool. Of 2,847 initially identified studies, 42 met inclusion criteria, encompassing 15,673 participants across 18 countries. Meta-analysis revealed significant positive effects of microlearning on student retention (pooled OR = 1,87; 95% CI: 1,45-2,41; p < 0,001) and learning outcomes (standardized mean difference = 0,74; 95% CI: 0,58-0,90; p < 0,001). Subgroup analyses indicated greater effectiveness in STEM subjects when combined with mobile technologies. Heterogeneity was moderate (I² = 67% for retention, I² = 71% for learning outcomes). Microlearning significantly positively affects student retention and learning outcomes in higher education. The evidence supports its implementation as an effective pedagogical strategy, particularly in statistics education and technology-enhanced learning environments. Future research should focus on long-term retention effects and optimal design principles.