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Development Of Interactive Learning Media Based On Websites Using Google Sites On Tax Elements In Class XI Financial Accounting At SMK Negeri 1 Surabaya Anma Sofyan Wahyudi; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2227

Abstract

Technological advancements demand innovative learning, yet taxation learning media remain limited and not aligned with the latest regulations. This study aims to develop an interactive learning media based on Google Sites for the topic of Income Tax Article 21 using the Effective Rate (TER) at SMK Negeri 1 Surabaya. The research employed the R&D method using the ADDIE model. Validation results showed an overall feasibility score of 93.44% (subject matter expert 91.33%, media expert 95.56%) categorized as "Highly Feasible." Student responses reached 97.62%, and product effectiveness based on the N-Gain score was 0.89 (categorized as "Very High"). In conclusion, the developed media is highly feasible and effective for use in taxation learning at vocational schools.
EFFECTIVENESS MODEL OF MUNCAR PORT PUBLIC SERVICES: ANALYSIS OF PUBLIC SERVICE QUALITY Tito Mariano Yesayabela; Aditya Tri Agustian; Ayu Wulandari Gunawan; Lunariana Lubis; Anma Sofyan Wahyudi
DIA: Jurnal Administrasi Publik Vol. 24 No. 1 (2026): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

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

Abstract

Bureaucratic fragmentation in licensing poses a direct threat to the livelihoods of vulnerable fishermen at Muncar Port. A One-Stop Integrated Service (PTSP) model was implemented in 2021 to resolve this fragmentation. This study aims to quantitatively measure the effectiveness of this PTSP model from the user (fishermen) perspective. The research employed a quantitative descriptive design, surveying 30 fishermen selected via accidental sampling. Data was collected using a questionnaire structured on the five SERVQUAL dimensions (Tangibles, Reliability, Responsiveness, Assurance, Empathy) and analyzed using descriptive statistics. The findings indicate the model is only "fairly effective". While Reliability for simple administrative tasks is functional, the service is undermined by highly polarized Tangibles (good office aesthetics vs. poor functional access). Furthermore, results show significant deficits in Responsiveness (linked to technology adoption barriers), Assurance (lack of multi-jurisdictional staff competency), and Empathy (a "striking failure" in complaint handling). The study concludes that the PTSP achieves only moderate effectiveness, operating as a "technically proficient 'permit factory'" that remains fundamentally misaligned with its vulnerable user base and fails in the critical human dimensions of service.