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All Journal Journal of Education and Teaching Learning Jurnal Ekonomi, Manajemen, Akuntansi
Edino Ayub Lomban
Universitas Katolik De La Salle Manado
Economics, Econometrics & Finance Education Social Sciences Other

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THE INFLUENCE OF ADOBE FLASH-BASED LEARNING MEDIA ON INTEREST IN LEARNING MATHEMATICS Deiby Neltje Fransiska Tiwow; Henny Nikolin Tambingon; Viktory Nicodemus Joufree Rotty; Edino Ayub Lomban; Navel Oktaviandy Mangelep
Journal of Education and Teaching Learning Vol 4 No 3 (2022): Journal of Education and Teaching Learning (JETL)
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jetl.v4i3.906

Abstract

The study aimed to determine the effect of Adobe Flash-based learning media on interest in learning mathematics. The type of research is Quasi-Experimental Quantitative with the "One Groups Pretest-Posttest Design" model. The population and subject are Catholic Elementary School 03. ST Yohanes Mapanget Barat with 22 respondents. Collecting data through interviews, questionnaires, and observations using SPSS-assisted regression analysis techniques. The results of the study showed that the hypothesis test obtained a signed value of 0.000 <0.05 and the results of the t-test obtained a Tcount of 7.252 > Ttable of 1.721, both of which showed that MPBAF variable and the variable interest in learning had a significant effect. R2 calculation obtained a correlation value of 98.2% this value indicates that the influence between the two variables is very large. In conclusion, the variable MPBAF and the variable interest in learning have a significant effect on interest in learning mathematics.
Effect of Fine Sanctions on Taxpayers' Compliance in Paying Land and Building Tax in South Tondano District Minahasa Regency Anita Nisa Kambey; Ratna Taliupan; Friska Langelo; Edino Ayub Lomban; Regina Beatrix Takakobi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7609

Abstract

This research aims to determine how much fines affect taxpayer compliance in paying land and building taxes in South Tondano District, Minahasa Regency. Fines are an important instrument to encourage taxpayer compliance, where late PBB payments are subject to an administrative fine of 2% per month with a maximum fine of 48% or the equivalent of 2 years. The research method used is quantitative, with primary data as the source. The population in this research is all taxpayers in South Tondano District, Minahasa Regency, namely 771 taxpayers who are a sample of 50 taxpayers. Data analysis uses a regression test to test the effect of the fine sanction variable on taxpayer compliance in paying PBB. The research results show that results show that fines have a positive and significant effect on taxpayer compliance in paying PBB. These findings indicate that the higher the administrative fine imposed, the higher the level of taxpayer compliance because taxpayers will choose to pay taxes on time rather than being late and subject to fines. This research concludes that applying fines has effectively increased taxpayer compliance in paying PBB. Therefore, enforcement of fines needs to be carried out consistently to ensure a higher level of taxpayer compliance.
Co-Authors Anita Nisa Kambey Deiby Neltje Fransiska Tiwow Friska Langelo Henny N. Tambingon Navel Oktaviandy Mangelep Ratna Taliupan Regina Beatrix Takakobi Rotty, Viktory Nicodemus Joufree