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All Journal Jurnal Ilmiah Multidisiplin Nusantara Jurnal CENDIKIA ISNU
Nurlaila Sari
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Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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Implementasi Metode WASPAS Dalam Pemilihan Laptop untuk Mahasiswa Akbar, Maulana; Nurlaila Sari; Sapriani Lubis
Jurnal Ilmiah Multidisiplin Nusantara (JIMNU) Vol. 3 No. 2 (2025): JIMNU - JULI
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jimnu.v3i2.541

Abstract

Dalam dunia akademik, khususnya di jurusan Sistem Informasi, pemilihan laptop yang sesuai menjadi kebutuhan esensial guna menunjang kegiatan pembelajaran. Banyaknya pilihan laptop dengan spesifikasi dan harga yang sangat bervariasi sering membingungkan mahasiswa dalam menentukan pilihan terbaik. Penelitian ini bertujuan untuk membangun sebuah Sistem Pendukung Keputusan (SPK) yang membantu mahasiswa dalam memilih laptop berdasarkan kriteria objektif menggunakan metode Weighted Aggregated Sum Product Assessment (WASPAS). Metode ini menggabungkan pendekatan jumlah tertimbang (WSM) dan produk tertimbang (WPM), sehingga menghasilkan evaluasi yang lebih komprehensif. Kriteria yang digunakan meliputi harga, prosesor, RAM, dan kapasitas penyimpanan. Hasil akhir dari sistem menunjukkan bahwa laptop Compaq Presario memperoleh nilai preferensi tertinggi sebesar 0,9341, sehingga direkomendasikan sebagai pilihan terbaik bagi mahasiswa. Dengan adanya sistem ini, mahasiswa dapat memperoleh referensi yang lebih akurat dan berbasis data dalam memilih laptop sesuai kebutuhan perkuliahan mereka
The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
Co-Authors AKBAR, MAULANA Khairul Nisa Lubis Nurhalim Perdana Nurleli Suseno Sapriani Lubis Shintya Batu Bara