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All Journal Jurnal Pengabdian Masyarakat Waradin JAKBS Jurnal Sains Student Research
Alyyatul Nisa Ragil Lesmana
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Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
PERKEMBANGAN FILSAFAT ILMU DAN RELEVANSINYA TERHADAP FILSAFAT ISLAM Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 1 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i1.3522

Abstract

This research aims to examine in depth the philosophy of science, as a branch of philosophy that investigates the nature of science, formulating fundamental questions related to the ontology of science (the nature of the reality studied), the epistemology of science (the nature of scientific knowledge), and the axiology of science (values). -value in science). This writing uses the research method of Library Research, an approach that collects facts and materials from various sources in the library, such as books, research articles, journals, and references to previous research results. In facing the complexity of intellectual developments in the Islamic world, it can be seen that Islamic philosophy has a significant role in responding to world challenges and problems.
Moderasi Beragama sebagai Landasan Etika Ekonomi dalam Praktik Pemberdayaan Masyarakat Berkelanjutan: Studi Kasus Desa Bintang Meriah Fauziah Nasution; Alyyatul Nisa Ragil Lesmana; Nabilah Irwani; Shafa Sizli Kania
Jurnal Pengabdian Masyarakat Waradin Vol. 6 No. 1 (2026): Januari : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v6i1.897

Abstract

This study examines the role of religious moderation as an ethical foundation for economic practices in sustainable community empowerment in Bintang Meriah Village. The research employs a descriptive qualitative approach with a participatory model through the Community Service Program (KKN) of the State Islamic University of North Sumatra. The values of religious moderation were integrated into various social, economic, and environmental programs, including anti-bullying campaigns, Islamic financial literacy, eco-print training, and the use of papaya leaf extract as an organic pesticide. Religious moderation serves as an ethical basis for fostering tolerance, social responsibility, and economic balance, while eco-theology strengthens ecological awareness and sustainability. The findings indicate an increase in community awareness of the importance of ethical and spiritual values in economic and environmental activities. The synergy between students, the community, and local government created empowerment practices that are not only economically beneficial but also uphold spiritual values and social sustainability.
Co-Authors Dini Vientiany Fauziah Nasution Fazira Putri Natasya Nabilah Irwani Risma Abidah Nasution Shafa Sizli Kania