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The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City Julianto, Yusuf Effendy; Hendrian, Hendrian; Pambelum, Yohanes Juni
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8768

Abstract

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.
SOSIALISASI IMPLEMENTASI KONTEN AUGMENTED REALITY SEBAGAI ALTERNATIF MEDIA PEMBELAJARAN UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA Patiro, Shine Pintor Siolemba; Aryani, Diah; Hendrian, Hendrian; Damayanti, Prisila; Rekarti, Endi; Gaol, Lasando Lumban
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28604

Abstract

Kegiatan Pengabdian Kepada Masyarakat yang diajukan di SMA Dharma Karya UT wilayah Pondok Cabe Tangerang Selatan, bertujuan untuk memberikan sosialisasi dan pelatihan terkait penggunaan teknologi Augmented Reality (AR) pada kegiatan pembelajaran yang dapat dijadikan salah satu alternatif media pembelajaran dengan memanfaatkan teknologi AR yang memberikan obyek tambahan berupa teks, suara, gambar, video, obyek 2 Dimensi maupun 3 Dimensi untuk mendukung peningkatan pelayanan pendidikan kepada guru dan siswa-siswa agar dapat memotivasi kegiatan belajar mengajar. Target khusus yang ingin dicapai adalah pemahaman dan kemampuan untuk menggunakan media pembelajaran berbasis teknologi AR guna mendukung pembelajaran lebih efektif dan efisien sebagai pendukung pelayanan pendidikan di SMP/SMA Dharma Karya UT. Sementara metode yang digunakan pada kegiatan ini adalah Metode Community Based Participatory Action Research (CBPAR) terdiri atas tiga tahapan yaitu : perencanaan, implementasi dan evaluasi sesuai dengan siklus inti tindakan CBPAR. Dalam pelaksanaannya kegiatan dilaksanakan selama dua hari. Hari pertama dilakukan penyuluhan dan praktek yang melibatkan guru-guru di SMP/SMA Dharma Karya UT. Hari kedua dilanjutkan dengan praktek di kelas yang melibatkan siswa SMA Dharma Karya UT kelas X IPA 1 dalam mata pelajaran matematika. Hasil kegiatan ini meningkatkan pemahaman kemampuan secara praktis serta kreativitas para guru tentang kegunaan dan pemanfatan dari konten Augmented Reality (AR) sebagai pendukung pembelajaran yang lebih menarik dan menyenangkan sesuai dengan kebutuhan dunia pendidikan pada era digitalisasi.
Analisis Total Quality Management (TQM) dalam Manajemen Pendidikan Tinggi terhadap Peningkatan Mutu Pendidikan Indonesia Hendrian, Hendrian; Suparno
Indo-MathEdu Intellectuals Journal Vol. 5 No. 2 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i2.708

Abstract

Higher education in Indonesia faces challenges in improving its quality, especially in the post-COVID-19 era and the development of Artificial Intelligence (AI) technology. This study aims to analyze the implementation of Total Quality Management (TQM) in higher education management and its impact on improving the quality of education in Indonesia. Through a qualitative approach, this study identifies the urgency of higher education management as a determining factor in improving the quality of education and analyzes the development of TQM principles in the context of higher education. Data collection is carried out through relevant literature sourced from google scholar. Data analysis is carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of data analysis show that higher education management plays a crucial role in the preparation of a quality workforce and TQM can improve the quality of education services. Factors supporting TQM implementation involve good governance, while inhibiting factors involve bureaucratic constraints and lack of efficiency of public services. Thus, the implementation of TQM needs to pay attention to these aspects to achieve a more substantial improvement in the quality of higher education
Peran Penerapan E-Government Terhadap Peningkatan Kinerja Pelayanan Publik pada Instansi Pemerintah Hendrian, Hendrian; Suparno, Suparno; Wahono, Puji; Handaru, Agung Wahyu
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1279

Abstract

The goal to be achieved in this study emphasizes the role of the application of e-government on the performance of public services in government agencies. The method used in this study is literature research using secondary data in the form of books and related journals. The main source of data for this research is scientific articles published in various journals and indexed by google scholar. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this research show that human resources are needed who have adequate competencies on top of technological developments so that implementing E-Government will be easier. Furthermore, it is necessary to have a budget and maximum facilities and infrastructure which can help government workers in providing services. The government must develop e-government, in which there must be channels that are able to answer the challenges of technological developments so that officials can easily adapt to existing developments.
Analisis Aplikasi Dana Siap Pakai (DSP) dengan Metode Pieces pada Badan Nasional Penanggulangan Bencana Hendrian, Hendrian; Elida, Tety
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1283

Abstract

The submission of requests for Ready Use Fund Assistance (DSP) by the Regional Disaster Management Agency (BPBD) to the National Disaster Management Agency (BNPB) continues to increase along with the number of disaster events. The web-based DSP Application System used by BNPB to manage DSP request documents is no longer in accordance with the current needs of the organization. This study uses the PIECES analysis method which can be considered in developing an information system, in PIECES there are 6 (six) aspects used in analyzing an application or information system, namely Performance, Information, Economic, Control, Efficiency, Service (PIECES), where in each aspect a method and provisions are needed in conducting assessments. The results of the analysis using the PIECES method show that the DSP application has shortcomings in every aspect, the results of the PIECES analysis can be used as a basis for improving the DSP application to meet the needs of users and organizations
Investigating the effect of job placement and promotion on work motivation and performance Kurnadi, Kurnadi; Maharani, Anita; Hendrian, Hendrian
Journal of Economics and Business Letters Vol. 3 No. 6 (2023): December 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i6.252

Abstract

The study sought to determine how job placement and promotion influenced employee performance, with work motivation serving as an intervening variable. The study is a descriptive, explanatory quantitative study. The population and sample size total 117 people. Data was acquired by questionnaire distribution and analysed using path analysis and the Sobel test. The study's findings indicate that job placement has a positive impact on employee motivation. Promotion has a favourable impact on employee motivation. The direct effect of work placement on employee performance was greater than the indirect effect of work placement through work motivation, showing that the direct effect is more powerful than the indirect effect. Because the direct effect of promotions on employee performance is greater than the indirect effect of promotions through work motivation, the direct effect takes precedence over the indirect effect. Work motivation, according to the study, entirely buffers the impact of job location and promotion on employee performance.
FACING THE HARDEST CHALLENGES IN DIGITAL WORK: CROSS-SECTOR PRACTITIONER-MANAGERS’ INSIGHTS FROM FOCUS GROUP DISCUSSIONS Yusriani, Sri; Hendrian, Hendrian; Bancin, Viktor Peniel Sarimatondang; Harisandi, Prasetyo; Patiro, Shine Pintor Siolemba; Farha, Lamia
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 3, No 1 (2025): First International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

Digital transformation has fundamentally reshaped work dynamics, yet understanding the toughest challenges managers face in adapting to digital work remains underexplored across sectors. This study investigates the most pressing challenges perceived by practitioner-managers from academia, higher education, international trade, marketing, and technology industries. Using a qualitative approach, we conducted Focus Group Discussions (FGDs) with seven senior managers, all domain experts with substantial leadership experience. Data were thematically analyzed to extract cross-sector insights. Findings reveal that while technological readiness and digital skills gaps are common hurdles, sector-specific issues, such as resistance to change in higher education, cross-border digital compliance in food export businesses, cyber-communication overload in technology management, and balancing data-driven marketing with creativity, compound the challenges. Despite these obstacles, discussions highlight adaptive leadership, collaborative learning, and resilience as pivotal for navigating digital transformation. This research contributes to the understanding of managerial perspectives in digital work transitions and provides practical implications for leadership development and organizational strategy in the digital era.
How Sustainability Awareness Shapes Consumer Purchase Intentions through Attitudes and Perceived Value in the Thrift Market in Indonesia Sinaga, Hommy Dorthy Ellyany; Hendrian, Hendrian
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.405

Abstract

The fashion industry is a rapidly growing economic sector, but it has a significant impact on the environment. The trend of thrift fashion or buying secondhand clothes has emerged as an alternative form of sustainable consumption that supports the circular economy. This study aims to examine the relationship between sustainability awareness, attitude toward thrift products, perceived value, and consumer purchase intentions in the context of fashion reuse in Indonesia. This study uses a conceptual literature review approach by synthesizing previous research results in the field of sustainable fashion and consumer behavior. The conceptual model is built based on Theory of Planned Behavior (Ajzen, 1991) and Value–Attitude–Behavior Framework (Homer & Kahle, 1988). The synthesis results show that sustainability awareness does not directly influence purchase intention, but rather through two main mediating pathways: (1) positive attitude toward thrift products as an affective pathway, and (2) perceived value towards the functional, emotional, and social benefits of the product as a cognitive pathway. These two mediators explain how environmental awareness shapes behavioral tendencies without the need to involve external variables such as social norms. Theoretically, this study reinforces our understanding of sustainable consumer behavior. In practical terms, the results provide guidance for thrift fashion MSMEs to emphasize sustainability, quality, and ethical image in their marketing strategies in order to encourage more environmentally friendly consumption behavior.