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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Humanipreneur
Ignatia Rosali Honandar
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH MOTIVASI BELAJAR MAHASISWA TERHADAP PEMBELAJARAN DARING SELAMA PANDEMI COVID-19 TAHUN 2020 DENGAN METODE PARTIAL LEAST SQUARE (PLS) Margie Christanty Poluan; Ignatia Rosali Honandar
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49709

Abstract

This study aims to measure how much influence student learning motivation has on the online learning process throughout 2020.The objects of this research are students of the accounting study program, Faculty of Economics, who are still actively participating in learning online during the pandemic with a total sample of 171 students selected by simple random sampling. Based on this amount that have 26% from first semester, 22.2% of third semester, 24% of fifth semester and 26.9% seventh semester. The collected data is processed and analyzed using SEM-PLS analysis assisted by SmartPLS software version 3.3.3. As for the interpretation of the data, namely the outer model test, inner model, and hypothesis testing, the research was carried out referring to Hair, et al. (2014) and Garson (2016) in Risa (2021).The results of this study indicate that students' learning motivation towards online learning has a positive and significant effect with the results of calculations using the assisted SEM-PLS method. SmartPLS software version 3.3.3 shows that the influence of motivation (X1) on online learning (Y1) is positive (0.801) and the significance is P Value < 0.05 (0.000 <0.05) and the t statistic value is 13,372 (13,372 > 1.96) (z value -score normal at = 0.05). According to Hair et al. (2014) in Risa (2021), the t-statistic value > normal z-score value indicates a significant effect. It is hoped that the results in the research can be useful for the faculty, especially the Accounting study program as an evaluation material for the online learning process. Keywords: Learning Management System, learning, online, application, motivation, new normal
Strategi Peningkatan Penerimaan Pendapatan Pajak Restoran di Kota Tomohon Ignatia Rosali Honandar; Taroreh, Frankie Jantje Hendrikus; Pusung, Maria
Jurnal Humanipreneur Vol 2 No 3 (2023): Jurnal Humanipreneur
Publisher : Ikatan Dosen Katolik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53091/hum.v2i3.50

Abstract

The aim of this research is to find out the mechanism for implementing restaurant tax revenue through e-SPTPD, find out the obstacles in implementing restaurant tax revenue through e-SPTPD and the strategies used to increase the implementation of restaurant tax revenue using e-SPTPD in the city of Tomohon. The research method used to analyze the research results is descriptive qualitative research with an exploratory approach. A total of 5 participants were chosen to be the source persons in this research. The research results show that the restaurant tax revenue mechanism using e-SPTPD in the city of Tomohon has been implemented well. The obstacles faced in receiving restaurant taxes using e-SPTPD are: low compliance and awareness of restaurant taxpayers; Restaurant taxpayer human resources who do not really understand the use of e-SPTPD; socialization regarding the use of e-SPTPD has not been evenly distributed; internet network problems and server errors; and tax payments that can only be made in cash at BSG. Meanwhile, the strategies implemented by BPKPD to increase restaurant tax revenues through e-SPTPD are: conducting outreach regarding the use of e-SPTPD to restaurant taxpayers; monitoring restaurant taxpayers; and giving awards or rewards to restaurant taxpayers.
Co-Authors Margie Christanty Poluan Pusung, Maria Taroreh, Frankie Jantje Hendrikus