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PENGARUH PEMAHAMAN DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN : STUDI KASUS PEGAWAI SEKJEN DPD RI Saragih, Jhon Ardiles; Wulandari, Winda
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4824

Abstract

This study aims to examine the influence of tax understanding and taxpayer awareness on individual taxpayer compliance in filing annual income tax returns. The research was conducted on employees of the Bureau of Information Systems and Documentation at the Secretariat General of the Regional Representative Council (DPD RI) using a quantitative approach. Data were collected through questionnaires distributed to 58 respondents selected via purposive sampling. The analysis employed multiple linear regression with SPSS 30.0. The results show that neither tax understanding nor taxpayer awareness has a significant partial or simultaneous effect on taxpayer compliance. The adjusted R ² value of 0.010 indicates that the two independent variables explain only 1% of the variation in compliance behavior. These findings suggest that other factors beyond tax knowledge and awareness, such as digital tax service efficiency, enforcement, or trust in government, may better explain taxpayer compliance, particularly in bureaucratic environments with automatic withholding systems.
Studi Fitokimia Dan Farmakologi Buah Pisang Kayu (Musa Paradisiaca L. Var. Kayu) Sebagai Antidiare Wulandari, Winda; Klau, Ivan Charles S.; Nurmalasari, Devy Artanti; Santyas, Aisyah Adellina; Zahra, Maulidya Rachma Az; Maharani, Tiara Anisa; Sofia, Armelia Idawati; Parnaen, Shawa Satria; Ningsih, Arista Wahyu
PHARMADEMICA : Jurnal Kefarmasian dan Gizi Vol 4 No 2 (2025): Oktober - Maret
Publisher : LPPM-KI - POLTEKKES PIM (Formerly AKAFARMA-AKFAR PIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54445/pharmademica.v4i2.71

Abstract

Banana kayu is a fruit that contains phenolics. Phenolic compounds have pharmacological effects as antidiarrheal agents. Objective: This article review aims to identify the chemicals present in the banana kayu plant (Musa paradisiaca L. Var. Kayu) and examine its pharmacological effects. Method: The employed methodology is the literature search technique. Results: This journal review article examines the pharmacological activity of banana kayu, namely antidiarrheal, antibacterial, antimicrobial, antiviral, anti-inflammatory, astringent, and antioxidant properties in various portions of the banana kayu. Banana kayu comprises components including alkaloids, tannins, saponins, flavonoids, steroids, and serotonin. Conclusion: Multiple assessments indicate that the fruit of the banana kayu plant possesses diverse compounds with numerous benefits.
PENGARUH PENGELOLAAN KELAS DAN MANAJEMEN WAKTU TERHADAP MOTIVASI BELAJAR SISWA DI SMK KARTIKA 1-2 PADANG Wulandari, Winda; Oknaryana, Oknaryana
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 6 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i6.2806

Abstract

This study aims to determine and analyze 1) the effect of classroom management and time management on the learning motivation of students at SMK Kartika 1-2 Padang. 2) the effect of classroom management on the learning motivation of students at SMK Kartika 1-2 Padang. 3) the effect of time management on the learning motivation of students at SMK Kartika 1-2 Padang. This type of research is classified as quantitative research. The sampling technique used was cluster area sampling, with 90 samples, because the population was too large, which was more than 100. The data collection technique used a questionnaire compiled using a Likert scale. The trial of this research instrument used validity and reliability tests. The data analysis techniques used were descriptive analysis, inductive analysis, and multiple regression analysis. Hypothesis testing used was the F Test and t Test using the SPSS program. The results of this study indicate that 1) classroom management and time management have a positive and significant effect on the learning motivation of students at SMK Kartika 1-2 Padang. 2) Class management does not have a positive and significant effect on the learning motivation of students at SMK Kartika 1-2 Padang. 3) Time management has a positive and significant effect on the learning motivation of students at SMK Kartika 1-2 Padang.
MANAJEMEN MUTU PROGRAM KESISWAAN DALAM MENINGKATKAN KEDISIPLINAN SISWA SEKOLAH DASAR DI KOTA BANDUNG : (Studi Kasus di SDN 216 Sondariah dan SD Plus Baiturrahman) Sauri, R. Supyan; Juliana, Nurul; Nasyanawati, Nevi; Awaliyah, Ai Siti Hajar; Wulandari, Winda
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.28153

Abstract

Student discipline in elementary schools is a key foundation of character development, yet its implementation often faces challenges such as limited parental involvement and suboptimal student affairs programs. Quality management offers a strategic approach to improve the effectiveness of discipline development. This study is based on Total Quality Management theory (Deming, 1986) using the PDCA cycle, supported by character theory (Lickona) and behaviorist theory (Skinner). The study aims to analyze the quality management of student affairs programs in improving discipline at SDN 216 Sondariah and SD Plus Baiturrahman in Bandung. A qualitative approach with a comparative case study design was used. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman model. Findings show that both schools applied PDCA-based quality management with different approaches. SDN 216 focused on formal discipline, while SD Plus integrated religious values. Supporting factors included school leadership and teacher involvement, while main challenges involved limited human resources, infrastructure, and parental participation. Solutions included teacher training, the “Discipline Ambassador” program, and flexible parent outreach. In conclusion, context-based quality management effectively improves student discipline. Strengthening school–parent collaboration and continuous monitoring is essential to sustain implementation quality.
Pengaruh Perceived Usefulness Dan Convenience Terhadap Perubahan Perilaku Konsumen OFD Di Indonesia Melalui Hedon Enjoyment Khairilisani, Destita; Wulandari, Winda
JAMBIS : Jurnal Administrasi Bisnis Vol. 5 No. 2: April 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i2.4978

Abstract

This study uses a quantitative approach to examine the influence of perceived usefulness (PU) and convenience (CV) on behavioral change (BC) among online food delivery (OFD) app users in Indonesia, with hedonistic enjoyment (HE) as a mediating variable. A total of 248 respondents, active users of Gofood, Grabfood, and ShopeeFood, participated in the online survey. Data was analysed by partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The result showed that CV had significant effect on HE (B = 0.541; p < 0.001), while PU had no significant effect. PU, CV, and HE all had a positive effect on BC, with HE being the strongest predictor (B = 0.340 ; p < 0.0001). A mediation test indicated that HE partially mediated the effect of CV on BC, but did not mediate the relationship between PU an BC. These findings provide practical implications for OFD service developers to prioritize convenience and enjoyable experiences in customer acquisition and retention strategies, particularly for younger user segments such as Generation Z.  
Ontology Modeling of The Nymphalidae Family Butterfly on Java Island Using the Methontology Nurbojatmiko, Nurbojatmiko; Yusri, Azizah Nurfauziah; Sulasiyah, Ismi Ana; Wulandari, Winda
Applied Information System and Management (AISM) Vol. 8 No. 2 (2025): Applied Information System and Management (AISM)
Publisher : Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aism.v8i2.46692

Abstract

Indonesia, a mega-biodiverse nation with 53 national parks, including 12 on Java Island, hosts an immense variety of flora and fauna, particularly within the Nymphalidae butterfly family. However, the country's vast geographical complexity makes the understanding, classification, and management of information about these butterflies highly challenging, leading to fragmented and difficult-to-process data. This research aims to address this problem by constructing an ontology-based knowledge base to enable effective information reuse, integration, and semantic processing of Nymphalidae butterfly data from Java's national parks. The methodology employed the Methontology framework, which structured the development process into detailed stages: specification, conceptualization, formalization, implementation, and maintenance. The ontology was formally built using the Web Ontology Language (OWL) and the Resource Description Framework (RDF), with development and implementation carried out using the Protégé tool. Data integration and querying were facilitated through the application of semantic web standards, including SPARQL for retrieving information. The results yielded a structured semantic model for Nymphalidae butterflies in Java, comprising 7 classes, 4 object properties, and 4 data type properties. A critical evaluation using the HermiT Reasoner confirmed the ontology's logical consistency, proving the model to be sound. The primary contribution of this study is a validated, interoperable ontology that provides a standardized framework for organizing butterfly information, thereby facilitating better data sharing, integration, and knowledge management for biodiversity conservation and research efforts in Indonesia.
Pelatihan dan Pendampingan Digital Marketing dan Branding Produk bagi Pelaku UMKM di Daerah Istimewa Yogyakarta Wulandari, Winda; Nurhadi, Zikri Fachrul
INTEGRITAS : Jurnal Pengabdian Vol 7 No 2 (2023): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i2.3487

Abstract

Dalam era digital, pemasaran tradisional telah beralih ke digital marketing yang berfokus pada branding produk. Kehadiran digital marketing menjadi penting bagi semua pelaku usaha, termasuk UMKM. Namun, di Daerah Istimewa Yogyakarta, para pelaku UMKM menghadapi keterbatasan dalam memanfaatkan potensi pemasaran digital. Dalam rangka mengatasi permasalahan ini, Dinas Koperasi dan UKM DIY berkolaborasi dengan program MBKM telah mengadakan kegiatan pelatihan dan pendampingan untuk 30 UMKM. Tujuan dari pengabdian ini adalah untuk membekali para pelaku UMKM di DIY dengan pengetahuan dan keterampilan dalam memanfaatkan digital marketing dan branding produk untuk mengembangkan strategi pemasaran produk yang lebih efektif. Metode pengabdian ini menggunakan pelatihan, diskusi, dan ceramah yang terdiri dari tahap observasi, persiapan, pelaksanaan, monitoring, dan evaluasi. Hasilnya menunjukkan keberhasilan yang signifikan, di mana para pelaku UMKM menyatakan mendapatkan gambaran yang lebih jelas tentang strategi digital marketing dan branding produk. Berdasarkan kesuksesan ini, disarankan agar diadakan perencanaan program pelatihan berkelanjutan yang mengikuti perkembangan terkini, materi pelatihan perlu diperbaharui secara rutin untuk mengikuti tren pasar dan perkembangan teknologi, monitoring dan evaluasi secara berkala akan membantu dalam mengukur efektivitas program, mengidentifikasi area yang memerlukan perbaikan. Dengan implementasi saran-saran tersebut, diharapkan kegiatan pelatihan dan pendampingan UMKM dalam digital marketing dan branding produk akan semakin berhasil dan memberikan dampak positif bagi pertumbuhan serta kesuksesan UMKM di Daerah Istimewa Yogyakarta.
Analisis Pemanfaatan Teknologi Digital Pada Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kecamatan Tanjung Priok Jakarta Utara Agwa, Ridha Reviana; Wulandari, Winda
Jurnal Ilmu Administrasi Publik Vol. 4 No. 3: Mei 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i3.3844

Abstract

This study aims to determine the utilization of digital technology on land and building tax collection in rural and urban areas in local tax revenue. Some obstacles arise when we want to make tax payments, due to home away from the Tax Office, limited time and bureaucracy and long queues in the payment process. This type of research is qualitative research. Data collection techniques using observation, interviews and documentation. Analysis techniques using data reduction, data presentation, conclusion and verification. The results showed that based on the target and the realization of tax revenue can be said to be not maximized, but the use of online systems on tax payments has begun to be effective.
Implementasi Kebijakan Pengenaan Pajak Atas Penghasilan Youtuber Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pusat Direktorat Jenderal Pajak Tahun 2020 S.D 2022 Wulandari, Winda; Yulianti, Fira
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4053

Abstract

The phenomenon of internet development has spread to all corners of the world including Indonesia and is growing rapidly along with the increasing number of internet users. In this case income from the internet, namely YouTube, has quite a big influence on state tax revenues. However, the imposition of taxes on YouTuber income is not yet optimal.   So this research has the aim of knowing and analyzing the implementation of taxation policies on YouTuber income in an effort to optimize tax revenue. There are inhibiting and encouraging entities. This research method uses a qualitative type of descriptive approach. Data collection techniques were carried out by means of observation, interviews and documentation.   The results of the study show that the imposition of tax on YouTuber income has not run optimally because there are no specific regulations regarding the imposition of YouTuber income tax. The inhibiting entities are the lack of continuous socialization, the difficulty of getting YouTuber data and the absence of collaboration with Google. The driving entities are optimizing socialization, working with third parties, the social network analytics system (SONETA), and the Account Representative (AR) approach
Pengaruh Digitalisasi Pajak, Pemahaman Peraturan Pajak Serta Kepercayaan Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pulogadung Jakarta Timur Tahun 2023 Wulandari, Winda; Sinaga, Aprilia Nita
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4407

Abstract

Taxpayer compliance is a form of fulfilling taxpayers' obligations to the state. This study was conducted to test the factors that affect the compliance of individual taxpayers at KPP Pratama Pulogadung.The research method was carried out using the multiple linear regression method with a sample of 100 respondents. Based on the results of the study, it is known that tax digitization has an effect on the compliance of individual taxpayers at KPP Pratama Pulogadung, understanding of regulations affects the compliance of individual taxpayers at KPP Pratama Pulogadung, public trust has no effect on the compliance of individual taxpayers at KPP Pratama Pulogadung.