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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK Listyowati; Yuli Chomsatu Samrotun; Suhendro
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46057

Abstract

This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especiallyabout taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.
The Role of Technology in The Development of Children's Religious Psychology in Madrasah Ibtidaiyah Prihatiningsih, Dwi Sis; Listyowati; Abidin, Zaenal
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 4 No. 2 (2025): Vol. 4 No. 2 2025
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v4i2.747

Abstract

The development of children's religious psychology in the digital era should be optimized through adaptive technology integration based on religious values, considering that technology offers interactive and interesting media for religious learning. However, the reality in Madrasah Ibtidaiyah shows that the use of technology is still limited, not systematically directed, and tends to be additional without a deep psychological approach. This condition creates a gap between the potential of technology in supporting children's religious development and its less than optimal implementation, including a lack of understanding of the positive impacts and negative risks of using digital media. This study focuses on analyzing the role of technology in the development of children's religious psychology and identifying its impacts in Madrasah Ibtidaiyah. The method used is qualitative literature research with thematic analysis of related digital literature and documentation. The results of the study reveal that technology, especially Islamic applications and interactive media, can strengthen children's religious understanding through a fun approach, but also has the potential to cause distraction or reduction of religious meaning if not managed with the right pedagogical principles. The discussion emphasizes the importance of teacher and parent assistance in filtering content and integrating religious values contextually. The conclusion of the study states that technology plays a significant role in children's religious psychology, but a holistic development framework is needed so that its use is in line with the goals of religious education.
PENGARUH PENAMBAHAN HIDROLISAT TEMPE TERHADAP KUALITAS FISIK DAN KIMIAWI DARI PENYEDAP RASA listyowati; tini, Rudiana Agus
Unesa Journal of Chemistry Vol. 13 No. 2 (2024): Vol 13 No 2 (2024)
Publisher : Department of Chemistry, Faculty of Mathematics and Natural Sciences, Surabaya State University, located at Jl Ketintang, Surabaya, East Java, Indonesia

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

Abstract

Flavoring is a food product additive that is used in food with the aim of adding flavor. The addition of flavorings can produce an umami taste in a dish. This research aims to make flavorings from shiitake mushrooms, beef and tempeh hydrolyzate. Tempeh protein is hydrolyzed with protease enzymes to produce tempeh hydrolyzate. The flavoring was tested proximately and the resulting water content was 7.3% - 11.53%, ash content 4.6 - 6.1% and protein content 33.44% - 43.55%. The research results indicated that formula 3 with the ratio (50 grams of shiitake mushrooms: 50 grams of beef: 20 grams of tempeh hydrolyzate) was preferred by respondents. Based on research, it shows that flavor enhancer from shiitake mushrooms, beef and tempeh hydrolyzate can be used as alternatives to synthetic flavorings.