Claim Missing Document
Check
Articles

Found 7 Documents
Search

Analyzing the Impact of IRS Actions on Tax Compliance from Individuals to Corporate Entities Kurnia, Mega
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.236

Abstract

Purpose: This study aims to investigate the multifaceted dynamics of tax compliance behavior in individuals and corporate entities and explain the impact of IRS actions on compliance outcomes. Research Design and Methodology: The study's methodology involved a comprehensive analysis of existing literature and empirical evidence, synthesizing findings from multiple disciplinary perspectives. Findings and Discussion: The study found that enforcement measures, such as audits and sanctions, significantly influence deterring non-compliance and encouraging voluntary compliance with tax laws. This research also highlights the role of psychological motivation, organizational norms, and community perceptions in compliance decision-making. Implications: The study emphasizes the importance of a balanced and nuanced approach to enforcement strategies and the need for further studies to explore the complex interactions between taxpayer education, enforcement actions, and compliance behavior.
MEDAN LISTRIK STATIS OLEH MUATAN DISKRIT, MUATAN KONTINU DALAM TEKNOLOGI (SEBUAH TINJAUAN) Kurnia, Mega; Winarni, Kiki Ayu; Akhsan, Hamdi
JOURNAL ONLINE OF PHYSICS Vol. 10 No. 2 (2025): JOP (Journal Online of Physics) Vol 10 No 2
Publisher : Prodi Fisika FST UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jop.v10i2.38849

Abstract

Medan listrik statis memiliki peran yang sangat krusial dalam berbagai bidang teknologi. Muatan diskrit dan muatan kontinu, keduanya memiliki kontribusi signifikan dalam menciptakan fenomena elektrostatis yang dimanfaatkan dalam berbagai aplikasi. Penelitian ini bertujuan untuk mengeksplorasi penerapan medan listrik statis yang dihasilkan oleh muatan diskrit dan muatan kontinu dalam teknologi modern. Metode yang digunakan adalah Systematic Literature Review (SLR) yang mengikuti pedoman PRISMA untuk memastikan keakuratan dan relevansi data. Pencarian literatur menghasilkan 35 artikel yang relevan, yang kemudian disaring menjadi 21 artikel berkualitas yang terindeks di Scopus. Hasil penelitian menunjukkan bahwa medan listrik statis memiliki peran penting dalam berbagai aplikasi, termasuk fotocopy forensik, layar sentuh, Electrostatic Powder Spreading (ESPS), elektroforesis, dan Finite Element Method Magnetics (FEMM) untuk muatan diskrit. Sementara itu, aplikasi untuk muatan kontinu mencakup Presipitator Elektrostatik (ESP), Microelectromechanical Systems (MEMS), kapasitor, dan Pulsed Field Ablation (PFA). Temuan ini diharapkan dapat memberikan kontribusi pada pengembangan teknologi yang lebih efisien dan ramah lingkungan. Penelitian ini juga menyarankan pengembangan model simulasi yang lebih kompleks dan integrasi teknologi medan listrik statis dengan teknologi lain untuk menciptakan sistem yang lebih cerdas dan inovatif.
Stability and Efficiency Optimisation of Renewable Energy Grid-Connected Systems Using Routh-Hurwitz Procedure Akhsan, Hamdi; Kurnia, Mega; Ismet, I.
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 13, No 3: July 2025
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/j-ps.v13i3.15506

Abstract

The global demand for renewable energy is increasing along with the awareness of the environmental impact of using fossil fuels. This research investigates the application of the Routh-Hurwitz Procedure in enhancing the stability and operational efficiency of grid-connected renewable energy systems through systematic controller tuning and pole placement analysis. This study employed a Systematic Literature Review (SLR) based on PRISMA guidelines. Based on a literature review analysis of 27 articles from 2020-2025, it confirms that the Routh-Hurwitz method improves system stability by ensuring all poles are in the left-hand plane of the complex domain. The findings show that integrating Routh-based tuning with hybrid controllers such as PSO and ANN can reduce frequency oscillations, voltage and frequency stability are improved, and total harmonic distortion (THD) is reduced by as much as 1.967% and enhances frequency control within ±0.1 Hz. Simulation results corroborate these conclusions and confirm the method's efficacy in actual PV and VSG-based systems. The Routh-Hurwitz criterion provides measurable enhancements in controller design for renewable energy integration and guarantees system stability by methodically assessing pole placement in the complex domain.
ASSESSING CREATIVE THINKING SKILLS OF MTs STUDENTS IN SOLVING RENEWABLE ENERGY PROBLEMS A BINOMIAL TEST ANALYSIS Kurnia, Mega; Akhsan, Hamdi; Kistiono, Kistiono
PILLAR OF PHYSICS EDUCATION Vol 18, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/17332171074

Abstract

This study aims to analyse the proportion of creative thinking ability of MTs students on the topic of renewable energy using binomial test statistics. Students' creative thinking ability was measured based indicators of Torrance Tests of Creative Thinking (TTCT): fluency, flexibility, originality, and elaboration. The sample consisted of 109 students selected from four MTs in South OKU District selected by random sampling. The research instrument was in the form of multiple choice questions which were previously tested for validity using the Rasch Item Fit Model analysis and instrument reliability of 0.55. Although not a very high value, this result can still be used for exploratory purposes in the evaluation of the instrument. The data were then analysed using the binomial test with an expected proportion of 50%. The binomial test is used because the data is dichotomous. Results indicated that the highest average score was achieved in fluency (60.54), while the lowest was in originality (22.52). Only 36% of students who can answer more than 50% of the questions correctly, while 64% of students have not managed to reach the expected standard. The binomial test results indicated that the proportion of students who were able to solve renewable energy problems creatively was significantly lower than the expected value (p = 0.004 < 0,05). This finding suggests that students' creative thinking skills are still uneven, influenced by factors such as teacher-centred learning methods, lack of practical exploration, and limited understanding on the topic of renewable energy.
Creative Thinking Ability of MTs Students on the Topic of Renewable Energy: A Case Study in South OKU Kurnia, Mega; Wiyono, Ketang; Akhsan, Hamdi; Ismet
Jurnal Phi: Kurnal Pendidikan Fisika & Terapan Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/by0md956

Abstract

This study aims to analyse the creative thinking ability of MTs students in South OKU Regency on renewable energy material. The research sample totalled 109 ninth grade students from four MTs selected by purposive sampling. The research instrument was in the form of multiple choice questions based on TTCT (Torrance Tests of Creative Thinking) indicators consisting of fluency, flexibility, originality, and elaboration. The results showed that the average score in the range of 100 students' creative thinking ability was 41.56. The average score of each indicator is: fluency (60.54), elaboration (45.77), flexibility (32.03), and originality (22.52). The highest average score is on the fluency indicator and the lowest score is on the originality indicator. This shows that students do not have difficulty in generating many ideas, but still have difficulty in generating unique and innovative ideas. The results of this study provide a factual picture of the condition of the creative thinking skills of MTs.
Stability and Efficiency Optimisation of Renewable Energy Grid-Connected Systems Using Routh-Hurwitz Procedure Akhsan, Hamdi; Kurnia, Mega; Ismet, I.
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol. 13 No. 3: July 2025
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/j-ps.v13i3.15506

Abstract

The global demand for renewable energy is increasing along with the awareness of the environmental impact of using fossil fuels. This research investigates the application of the Routh-Hurwitz Procedure in enhancing the stability and operational efficiency of grid-connected renewable energy systems through systematic controller tuning and pole placement analysis. This study employed a Systematic Literature Review (SLR) based on PRISMA guidelines. Based on a literature review analysis of 27 articles from 2020-2025, it confirms that the Routh-Hurwitz method improves system stability by ensuring all poles are in the left-hand plane of the complex domain. The findings show that integrating Routh-based tuning with hybrid controllers such as PSO and ANN can reduce frequency oscillations, voltage and frequency stability are improved, and total harmonic distortion (THD) is reduced by as much as 1.967% and enhances frequency control within ±0.1 Hz. Simulation results corroborate these conclusions and confirm the method's efficacy in actual PV and VSG-based systems. The Routh-Hurwitz criterion provides measurable enhancements in controller design for renewable energy integration and guarantees system stability by methodically assessing pole placement in the complex domain.
Adsorption of Remazol Blue And Indigosol Yellow Mixed Dyes Using Bidara Arab Leaves (Ziziphus spina-christi) Kurnia, Mega; Suprapto, Suprapto; Ni'mah, Yatim Lailun
Indonesian Journal of Chemical Analysis (IJCA) Vol. 7 No. 1 (2024): Indonesian Journal of Chemical Analysis
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijca.vol7.iss1.art3

Abstract

In this study, the adsorption of Remazol Blue and Indigosol Yellow using Bidara Arab leaves (Ziziphus spina-christi) as adsorbents was investigated through batch adsorption. The experimental parameters included contact time, adsorbent mass, initial concentrations, and pH. UV-Vis spectrophotometer was employed to measure the adsorption results at the maximum wavelength of each dye. The research was conducted in triplicate, and a t-test, "Paired Two Sample for Means", with a standard deviation <2% was employed for statistical analysis. Optimal adsorption conditions were achieved at a contact time of 45 minutes, an adsorbent mass of 45 mg, an initial concentration of 30 ppm, and a pH of 3. The results indicated that Bidara Arab leaves effectively reduced the concentration of the mixed dyes with %decoloration up to 99,79% on Remazol Blue and 99,50% on Indigosol Yellow.