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The Influence of Adiministrative Sanctions and Motor Vehicle Taxpayer Awareness on Tax Payment Compliance at The Pangkep Regency Samsat Office Andi Nur Alamsyah Arsyad; Masrullah; Indriana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pczgc563

Abstract

The objective of this study is to analyze the effect of administrative sanctions and taxpayer awareness on the compliance of motor vehicle tax payments at the Samsat Office in Pangkep Regency. The research uses  a quantitative approach by distributing questionnares to 100 respondets who are motor vehicle taxpayers. An analysis was conducted on the data using multiple linier regressions with the help of Statistical Package for the Social Science (SPSS) software version 30. The results show that both administrative sanctions and tax payer awareness exert a favorable and statistically significant impact on motor vehicle tax payment compliance. These findings suggest that enhancing the effectiveness of sanctions and improving public tax awareness can promote taxpayer compliance, thereby supporting the increase of regional tax revenue.
The Effectiveness of Using E-Comics as a Learning Medium for Tsunami Disaster Mitigation at SMA 1 Pertiwi Padang Indriana; Ernawati; Fitri, Arnita
Jurnal Penelitian Pendidikan IPA Vol 11 No 11 (2025): November: In Progress
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i11.13315

Abstract

Padang City, located on the west coast of Sumatra Island, is one of the Region most vulnerable to tsunami disasters due to its position along the subduction zone between the Indo-Australian and Eurasian plates. This study aims to determine the effectiveness of using E-Comics as a learning medium for tsunami disaster mitigation at SMA 1 Pertiwi Padang City. The research employed a quasi-experimental method with a Non-Equivalent Group Design, involving two groups: the experimental class (XI IPS 2) using E-Comics and the control class (XI IPS 1) using conventional textbooks. Data were collected through questionnaires and documentation, and analyzed using normality, homogeneity, and t-tests with the aid of SPSS version 22.0. The results showed that the data were normally distributed and homogeneous, and there was a significant difference between the learning outcomes of the experimental and control classes, with a significance value of 0.95 > 0.05 and a t-value of 7.45. The average pre-test and post-test scores in the experimental class increased from 53.40 to 87.10, while the control class increased from 51.87 to 61.53. These findings indicate that using E-Comics effectively enhances students’ understanding and motivation in learning tsunami disaster mitigation material. Therefore, E-Comics can serve as an innovative alternative in geography learning, particularly in disaster-prone areas, to improve students’ literacy and preparedness for disasters.
Equipping the Young Generation with Modern Accounting Skills using Zahir Accounting Ismawati; Masrullah; Indriana; Nurinaya; Sitti Marhumi; Saida Said
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/nprggw16

Abstract

The rapid advancement of digital technology and the increasing demand for industry-relevant competencies have transformed the field of accounting, shifting practices from manual processes to computerized systems. This community engagement program aims to strengthen the technological and accounting competencies of students at SMA Muhammadiyah 1 Unismuh Makassar by introducing Zahir Accounting as a modern, practical, and industry-recognized accounting software. The program responds to a significant skills gap, where many students lack exposure to accounting applications commonly used in professional settings. Through a one-day intensive workshop conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar, participants received training on financial management concepts, software navigation, and the preparation of complete financial statements using Zahir Accounting. The activity included theoretical lectures, hands-on tutorials, and guided simulations to ensure students gained both conceptual understanding and practical experience. Findings from the program indicate substantial improvements in students’ digital literacy, financial reporting skills, and awareness of technology-based accounting practices. Moreover, the training enhanced students’ confidence and preparedness to enter the workforce or pursue entrepreneurial endeavors, aligning with Muhammadiyah’s vision of developing competent, values-driven human resources. The program demonstrates the relevance of integrating modern accounting tools into secondary education and highlights the need for continuous training and the development of tailored learning modules to ensure long-term impact and sustainability.
Co-Authors Afifah Junianti Triyanto Anas, Muh Fauzi Andi Nur Alamsyah Arsyad Ernawati Fitri Arnita Ismawati Ismawati Ismawati Kania Alma Tiara Khadijah Darwin Lubis, Arjuna Hiqma Marsuni, Nur Sandi Masrullah, Masrullah Mohamad Agung Rokhimawan Muhammad Rasywan Syarif Mursyid Fikri Nurinaya Ramli, Muh. Sabilla, Dipty Maura Saida Said Saifullah Sanjaya, Artha Sitti Marhumi Yayan Suryana