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All Journal Equity: Jurnal Ekonomi Orien: Cakrawala Ilmiah Mahasiswa
Pipin, Pipin
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Strategi guru dalam mengoptimalkan bahan bekas sebagai media pembelajaran anak usia dini Pipin, Pipin; Husain, Itsnain Alfajri; Niasari, Tanjung
Orien: Cakrawala Ilmiah Mahasiswa Vol 3, No 2 (2023)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/ocim.v3i2.10826

Abstract

used materials can be used as learning media if they are processed in the right way. This research aims to describe teachers' strategies for optimizing used materials as learning media for early childhood. This research was conducted at the TK Dharma Wanita Kecamatan Tinanggea Kabupaten Konawe Selatan. This research is descriptive qualitative research. The data in this research comes from primary data sources and secondary data sources. Primary data comes from two teachers, while secondary data comes from two students as well as documents related to this research idea. Data was collected through interviews, observation and documentation. Data was analyzed using reduction, display and verification. Data were validated through triangulation techniques. The results of the research show that teachers optimize used materials as learning media through several activities, namely collecting, selecting or sorting, and making. After this mechanism, the media that has been created is immediately used as learning media because the media created has been adapted to the learning theme.
Regional Tax Compliance Analysis of PB1 in Pangkalpinang Pipin, Pipin; Aprilian, Rahil Imainul; Suciati, Fardillah; Elista, Irma
Equity: Jurnal Ekonomi Vol 13 No 2 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i2.398

Abstract

This study aims to evaluate the extent to which the installation of tax banners as media of socialization can improve tax compliance among cafe and restaurant business actors in Pangkalpinang City. Restaurant tax (PB1) is an important contributor to local revenue, with revenue achievements in 2023 amounting to IDR 27.3 billion or 21.7% of total local revenue. This study uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation studies. The research sample includes 1-10 cafe and restaurant owners who have installed tax banners and routinely pay PB1. The research findings indicate that tax banners act as a visual reminder and educational media for consumers, although their influence on business actors is relatively limited. Banners are considered effective in increasing the timeliness of tax reporting, but do not have a significant impact on the amount of tax payments. The SWOT analysis reveals that banners have the advantage of being a cost-effective means of information and physical evidence of compliance, but also have weaknesses such as limited information space and the risk of "banner blindness". This study concludes that the installation of banners has a positive impact on tax compliance, although optimization efforts are still needed through more intensive socialization and periodic policy evaluation. The recommendations put forward include the need for further research with a quantitative approach and expanding the scope of research objects to obtain more comprehensive findings.
Co-Authors Aprilian, Rahil Imainul Elista, Irma Husain, Itsnain Alfajri Niasari, Tanjung Suciati, Fardillah