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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Mejuajua
Lestari, Wita
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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Penerapan Sanitasi dan Higienis dalam Pembuatan Jamu Gendong di Kota Tebing Tinggi Suprianto, Suprianto; De Lux Putra, Effendy; Nurbaya, Siti; Samran, Samran; Sumardi, Sumardi; Nasution, Derlina; Lestari, Wita
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 4 No. 3 (2025): April 2025
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v4i3.220

Abstract

Jamu Gendong is a traditional drink that has the potential to be contaminated with worms, parasites, bacteria, fungi, viruses and rickettsia. Sources of contaminants include materials, equipment, facilities, personnel, animals and production environments, so their efficacy is questionable. The activity was carried out in the form of providing information on the implementation of sanitation and hygienic production to 38 Jamu Gendong traders in Tebing Tinggi City, Deli Serdang, North Sumatra. The material was delivered using illustrated power point media to facilitate the delivery of increased understanding of sanitation and hygiene, including objectives, benefits, programs, fixed procedures, disinfectant and washing materials as well as documentation in accordance with RI POM Regulation Number 31, 2022. Activities were carried out on April 29, 2024 and received positive responses from all participants. Activities are expected to be sustainable so that the Jamu Gendong produced is of higher quality.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, TARIF PAJAK DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di Samsat Ujung Batu) Lestari, Wita; Yusralaini, Yusralaini; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to see (1) the effect of taxpayer awareness on taxpayer compliance (2) theeffect of the quality of tax services on taxpayer compliance (3) the effect of tax rates ontaxpayer compliance (4) the effect of financial conditions on taxpayer compliance. Thisstudy is a type of quantitative research. The source of research data is primary data withdata collection techniques using questionnaires. The population in this study were allindividual taxpayers registered at the Ujung Batu Samsat in 2019-2025. The samplingmethod in this study used incidental sampling techniques and used the Slovin formula todetermine the number of respondents. The sample used in this study was 100 taxpayers. Theresearch data was processed using PLS SEM with the smartPLS 4 application. The resultsof the study showed that taxpayer awareness, tax rates and financial conditions had apositive and significant effect on motor vehicle taxpayer compliance, while the quality of taxservices did not have a positive effect on motor vehicle taxpayer compliance.Keyword: taxpayer awareness, quality of tax services, tax rates, financial conditions,taxpayer compliance
Co-Authors De Lux Putra, Effendy Derlina . Devi Safitri Samran, Samran Siti Nurbaya Sumardi . Suprianto Suprianto Yusralaini Yusralaini, Yusralaini