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All Journal Jurnal Akuntansi, Keuangan dan Perpajakan Andalasian International Journal of Social and Entrepreneurial Development
Sari, Putri Amalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Extension of Honey and Organic Fertilizer as Products of Animal Origin on Elementary School Students in Nagari Saniangbaka, X Koto Singkarak, Regency of Solok, West Sumatra Putra, Aronal Arief; Azzuhri, Alya Putri; Sari, Putri Amalia; Aulia, Renasya Nurul
Andalasian International Journal of Social and Entrepreneurial Development Vol. 5 No. 02 (2025): Andalasian International Journal of Social and Entrepreneurial Development
Publisher : Institute of Research And Community Service, Andalas University / LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijsed.5.02.8-14.2025

Abstract

Community engagement was conducted to introduce food and non-food products of animal origin to elementary school students in Nagari Saniangbaka. Honey was selected as a food of animal origin, while organic fertilizer was selected as a non-food of animal origin. The former extension was conducted in SDN 08 Saniangbaka, while the latter extension was conducted in SDN 10 Saniangbaka. The goal of these activities was to introduce honey and animal fertilizer in order to improve their basic science knowledge and enhance health and environmental awareness. The activities were conducted through short lectures, discussions, quizzes, and the distribution of reward food. Extension of honey began with an introduction to bees as honey-producing insects, types of honey-producing bees, sources of nectar-producing plants, the honey production process, and the health benefits of honey. Extension of organic fertilizer was explained regarding various types of livestock and poultry, the potential for manure to turn into pollution if not utilized, animal manure as a by-product that can be converted into fertilizer, and the role of fertilizer for plants. The first activity significantly broadens participants' insight regarding the important role of bees and honey for humans. The second activity positively increases the interest in utilizing animal by-products for plant growth and fosters environmental concern. Both activities enrich students' science insight toward selected products of animal origin, and improve their awareness of food and the environment.
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di KPP Pratama Medan Petisah Sari, Putri Amalia; Napitupulu, Ilham Hidayah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1786

Abstract

This study aims to analyze the influence of tax knowledge, tax authoritiy services, tax sanctions on taxpayer compliance at KPP Pratama Medan Petisah with a research sample of 33 account representatives (AR). The type of data used is primary data. The analysis technique used in this study is multiple linear regression analysis. The results of the study indicate that partially tax knowledge has a significant effect on taxpayer compliance at KPP Pratama Medan Petisah while tax authority services and tax sanctions do not have a significant effect on taxpayer compliance.   Abstrak Penelitian ini bertujuan untuk menganalisis  mengenai pengaruh pengetahuan perpajakan, pelayanan fiskus, sanksi perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Medan Petisah dengan sampel penelitian sebanyak 33 account representative (AR). Jenis data yang digunakan adalah data primer. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pada KPP Pratama Medan Petisah sedangkan pelayanan fiskus dan sanksi perpajakan tidak perpengaruh signifikan terhadap kepatuhan wajib pajak.
Co-Authors Aronal Arief Putra Aulia, Renasya Nurul Azzuhri, Alya Putri Napitupulu, Ilham Hidayah