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All Journal Jambura Accounting Review Jurnal Lembaga Pengabdian Kepada Masyarakat Undana Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities
Nafi, Sulche Ifone
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Social Sciences

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Pengaruh Tingkat Pendidikan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Membayar PBB-P2 Tapathfeto, Jasintha Dessy; Nafi, Sulche Ifone; Seliamang, Yunelci Martha
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.136

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Tingkat Pendidikan, Kesadaran wajib pajak dan kualitas pelayanan fiskus yang dapat mempengaruhi kepatuhan wajib pajak untuk membayar PBB-P2. Penelitian ini dilakukan di Desa Naibonat Kabupaten Kupang. Pengumpulan data dilakukan dengan observasi dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan yaitu data primer dan data sekunder. Instrumen penelitian yang digunakan menggunakan skala Model analisis yaitu analisis linear berganda dengan program aplikasi SPSS V.25 Hasil menunjukan tingkat Pendidikan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar PPB-P2, sedangkan kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh positif dan siginikan terhadap kepatuhan wajib pajak dalam membayar PBB-P2. Hasil penelitian ini berimplikasi tingkat Pendidikan pada teori kepatuhan yaitu kepatuhan wajib pajak dalam membayar pajak tidak hanya karena tingkat Pendidikan yang semakin tinggi, tetapi harus ada kesadaran dari wajib pajak dan pelayanan fiskus yang baik dalam mempengaruhi kepatuhan wajib pajak, sehingga bagi pemerintah daerah harus bisa memanfaatkan sampai pemerintahan terkecil yaitu pemerintah desa dalam pemungutan PBB-P2.
Penerapan Konsep Matematika dalam Pengelolaan Keuangan Rumah Tangga di Desa Penfui Timur Pahnael, Jusrry Rosalina; Guntur, Robertus Dole; Lobo, Maria; Kleden, Maria Agustina; Atti, Astri; Wadu, Mira; Septory, Brian Juned; Nafi, Sulche Ifone
Jurnal Pengabdian Kepada Masyarakat Undana Vol 19 No 1 (2025): JUNI 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jpkmlppm.v19i1.18757

Abstract

Abstract Women in Penfui Timur Village as household financial managers mostly only depend on their husband's income which has been used or deducted by the Bank or cooperative because it is used to build a house or other business. However, some of them lack creativity in increasing other income or investing their husband's money in the form of small businesses or investments. Therefore, mathematics lecturers in collaboration with economics lecturers will provide enlightenment in the form of delivering materials and exercises and sharing experiences in terms of managing household finances fairly, wisely, and creatively innovatively. Our hope is that after receiving learning and sharing experiences from competent lecturers in mathematics and economics, women in Penfui Timur Village will be strengthened and have ideas in managing household finances efficiently and fairly and be creative in building alternative household businesses that of course see the market share to improve the economy in the home. With the aim that no family is lacking in material so that the next generation of the nation can go to school and have creativity with good nutritional value in order to achieve intelligence for all Indonesian people because they have parents who are diligent, creative, fair and wise in managing finances as a whole. Keywords: Mathematical concepts, Finance, Household, Creative, Entrepreneurship
Colony Cage Systems with Tunnel Ventilation and Automatic Feeding: A Review of Innovations and Their Effects on Productivity and Health of Laying Hens Mangngi, Frans; Y.I. Sakan, Gerson; Hanmina, Marsianus Mario Fredirikus; Pono, Viky George Lettu Radja; Amnifu, Lodia Semaya; Nafi, Sulche Ifone
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49001

Abstract

The poultry industry has experienced significant transformation driven by innovations in housing systems aimed at improving productivity and animal welfare. This study focuses on the integration of colony cage systems with tunnel ventilation and automatic feeding technologies as a comprehensive approach to optimize laying hen performance. The objective is to review existing literature to assess the impacts of these innovations on productivity indicatorssuch as egg production rate, feed conversion ratio, and resource efficiencyand on health outcomes including stress markers, plumage condition, and mortality rates. A qualitative literature review method was applied, synthesizing data from peer-reviewed journals, conference proceedings, and credible academic sources published between 2020 and 2025. Content analysis was employed to categorize findings into themes of productivity, health, feed efficiency, and welfare. Results indicate that colony cage systems enriched with perches and nesting areas allow hens to perform natural behaviors while maintaining production efficiency. Tunnel ventilation contributes to environmental stability, reducing heat stress and supporting consistent feed intake, whereas automatic feeding systems minimize feed wastage, ensure precise ration delivery, and lower stress associated with competition. When integrated, these technologies synergistically improve egg production rates, enhance feed efficiency, reduce stress markers, and decrease mortality. Nevertheless, outcomes remain highly dependent on system design, strain adaptation, and management practices. Overall, integrated colony cage systems with tunnel ventilation and automated feeding offer a promising direction for sustainable and welfare-oriented poultry farming.
Efek Job Relevant Information dan Desentralisasi atas Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Dinas Kesehatan Kabupaten Kupang) Tapatfeto, Jasintha Dessy; Munajah, Siti; Halik, Abdul; Nafi, Sulche Ifone; Seliamang , Yunelci Martha
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.274

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penganggaran terhadap kinerja manajerial dengan job relevant information dan desentralisasi sebagai variabel intervening pada Dinas Kesehatan Kabupaten Kupang. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-kuantitatif. Data primer dikumpulkan melalui penyebaran kuesioner (Google Form) kepada pimpinan eselon II, III, IV, dan V di Dinas Kesehatan Kabupaten Kupang sebagai responden. Pemilihan responden dilakukan dengan teknik purposive sampling, yaitu pimpinan yang telah menduduki jabatan minimal satu tahun dan terlibat langsung dalam proses penyusunan anggaran. Instrumen penelitian menggunakan skala Likert, dan teknik analisis data meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, job relevant information, dan desentralisasi berpengaruh positif terhadap kinerja manajerial pada Dinas Kesehatan Kabupaten Kupang. Semakin tinggi partisipasi pegawai dalam penyusunan anggaran, semakin baik kualitas informasi yang digunakan, serta semakin luas pelimpahan wewenang yang diberikan, maka semakin optimal pula kinerja manajerial yang dihasilkan.
Co-Authors Abdul Halik Amnifu, Lodia Semaya Hanmina, Marsianus Mario Fredirikus Jasintha Dessy Tapatfeto Jusrry Rosalina Pahnael Mangngi, Frans Maria Agustina Kleden MARIA LOBO Munajah, Siti Pono, Viky George Lettu Radja Robertus Dole Guntur Seliamang , Yunelci Martha Seliamang, Yunelci Martha Septory, Brian Juned Tapathfeto, Jasintha Dessy Wadu, Mira Y.I. Sakan, Gerson