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Pengaruh Aroma Terapi Lavender Terhadap Kualitas Tidur Pada Lansia Nur Shadrina, Nadhilah; Nadhilah Nur Shadrina; Aulia Rahayu Nur Fadila; Evi Nurhayati; Muhammad Firmansyah; Ummi Malika Balqis
Jurnal Ilmiah Kesehatan Pernus Vol. 2 No. 2 (2024): Volume 2 No. 2 Tahun 2024
Publisher : STIKES Permata Nusantara Cianjur

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Abstract

Summary One of the main characteristics of human aging is a decline. in terms of mental, social, psychological, physical, and physiological processes  Roughly 40 to 50 percent of elderly people suffer from sleep disorders, and most of them are predisposed to them because of a number of factors, including the fact that their sleep patterns change regularly. Method: A literature review of a few chosen papers was employed in this study. The participants discussed two main points regarding the effects of lavender aromatherapy: firstly, lavender scent improves sleep quality and reduces insomnia in the elderly
Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura Evi Nurhayati; Haviz Taufik; Eka Julianti Efris Saputri; Liona Efrina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5484

Abstract

This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior