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The Effect Of Using Smart Technical English And Quizlet Applications On Enhancing Learning Interest For Students Of Anastasia Private Elementary School In Academic Year 2024/2025 Silaban, Roikestina; Panjaitan, Tulus Januardi Tua; Sihombing, Faija
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 1 (2025): Juni 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i1.11490

Abstract

Increasing students' learning interest is one of the main challenges in education during the digital era. This study aims to analyze the influence of using the Smart Technical English and Quizlet applications on the learning interest of students at Anastasia Private Elementary School in the 2024/2025 academic year. The research employed a quasi-experimental method with a pretest-posttest control group design. The sample consisted of 60 students divided into experimental and control groups. Data were collected through learning interest questionnaires, interviews, and observations, and analyzed using descriptive and inferential statistical tests. The results showed that the use of Smart Technical English and Quizlet significantly improved students' learning interest compared to conventional methods. Factors such as interactivity, ease of access, and adaptive learning features in both applications contributed to creating an engaging and effective learning environment. These findings highlight the importance of integrating technology in education to enhance students' motivation at the elementary school level.
Legal Certainty Of Provision Of Land And Building Rights Acquisition Reduction Facilities For Foundations (Study in North Sumatra) Panjaitan, Tulus Januardi Tua; Arifin, Muhammad; Ramlan, Ramlan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5190

Abstract

The issuance of Law Number 1 concerning Financial Relations Between the Central Government and Regional Governments has had a negative effect on foundations. Based on the results of the study, it was found that the regulation on the provision of BPHTB reduction or exemption facilities owned by foundations is an order from Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, which was then followed by the issuance of Law Number 20 of 2000 concerning Amendments to Law Number 21 of 1997 concerning Land and Building Acquisition Fees. The issuance of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD) eliminates these facilities. There is a lack of synchronization in the implementation of Law Number 1 of 2002 with the regent/mayor regulations regarding the provision of BPHTB reduction or exemption facilities for foundations, considering that these regulations are still based on the old law. Law Number 7 of 2021 concerning the Harmonization of Tax Regulations is an important momentum for efforts to harmonize and synchronize taxation, including between laws and regulations and regional regulations (perda) related to taxation. Including the regulation that regulates the provision of BPHTB relief or exemption facilities for foundations. Law Number 7 of 2021 concerning the Harmonization of Tax Regulations is an important momentum for efforts to harmonize and synchronize taxation, including between laws and regulations and regional regulations (perda) related to taxation. Including the regulation that regulates the provision of BPHTB relief or exemption facilities for foundations