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IJoASER (International Journal on Advanced Science, Education, and Religion)
Published by Sekolah Tinggi Agama Islam Al-Furqan Makassar
ISSN : 26560836     EISSN : 26148862     DOI : https://doi.org/10.33648/ijoaser.v1i3
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
International Journal on Advanced Science, Education, and Religion invites scholars, researchers, and students to contribute the result of their studies and researches in the areas related to Education, which covers textual and fieldwork investigation with various perspectives of Learning Strategy and Islamic Education as well as the examination of contemporary issues in the field Islamic Education
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 2 (2019)" : 5 Documents clear
Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency) Nur hayati; Nof rianty
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.892 KB) | DOI: 10.33648/ijoaser.v2i2.30

Abstract

From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better
The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange) Sri Yunawati; Zulkarnain Zulkarnain
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.757 KB) | DOI: 10.33648/ijoaser.v2i2.31

Abstract

In Indonesian, regulation about change auditor subsit on regulation of finance minister of Republic Indonesia Number 17/PMK.01/2008 article 3rd, requires the audit public services for financial reports of an entity by public accountant office branch maximum for 6 (six) book years in a row and a auditor maximum 3 (three) book years in a row. This study did in manufacturing companies listed in Indonesian Stock Exchange (IDX’s) on 2018. The aim of this research is to find major determinants of auditor switch among companies listed onIndonesian Stock Exchange. The research used statistic wald test at level significancy is 5%, the presents that change of management, firm size, , Public Accountant Office Branch Size, and fees audit thatt there is no affect significant impact on the auditor switching in manufacturing companies who listed at Indonesian Stock Exchange (IDX’s)
The Influence Factors of Continuance Intention to Use a Music Streaming Application Diyah Wulandari; Usep Suhud; Unggul Purwohedi
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.603 KB) | DOI: 10.33648/ijoaser.v2i2.32

Abstract

Currently, streaming music applications have a high demand by smartphone users in Indonesia. Streaming music applications is new trend and can’t be separated from the people daily life, because of the need for full access, easy and inexpensive music services. This study aimed to find out the factors that influence continuance intention to use a music streaming application. This study uses variable perceived ease of use, perceived enjoyment, entertainment, habit, social influence, satisfaction and continuance intention. The data used in research is primary data obtained from online questionnaires. Sample in this study were 200 respondents streaming music application users from Spotify in the Greater Jakarta area. The sampling technique of this study was non-probability sampling with purposive sampling method. This study uses a quantitative approach through statistical analysis. Tests conducted using Structural Equation Modeling (SEM) with the help of analysis of moment structures (AMOS 24). This result shows that perceived ease of use, perceived enjoyment, and entertainment have a positive and significant effect toward satisfaction. Satisfaction and habit have a positive and significant effect toward continuance intention. Meanwhile social influence has a negative and significant effect toward continuance intention.
Formaldehyde Test and pH of Julung Julung Fish (Hemiramphus brasilirnsis) Smoke in Traditional Markets Gorontalo City Masniah H Inombi; Meriyanti Ngabito; Ida Astuti
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.354 KB) | DOI: 10.33648/ijoaser.v2i2.33

Abstract

The results of processed julung - julung fish (Hemiramphus sp) immediately in Gorontalo are called sagela. Formaldehyde, better known as formaldehyde, is one of the additives that can be consumed but will be used by people as preservatives for food. The purpose of this study was to determine the formaldehyde content and pH of julung - julung fish as soon as possible in 6 traditional markets in Gorontalo City. This research uses purposive sampling method. Based on the results of research that has been done with qualitative tests using formaldehyde test kits, it is found that formaldehyde is not displayed on 18 samples of julung-julung fish taken from the daily and weekly markets sold in Gorontalo City. The pH value of julung - julung fish which is marketed in Gorontalo City is still included in the criteria agreed below. 7. Place julung - julung fish as soon as possible to be marketed in Gorontalo City which is suitable for consumption and is sold with good quality.
Transformative-Prophetic Leadership Pattern in Management of Education Institutions (Muhammad SAW Leadership Study) Muhammad Tang; Abdul Rahim; Ismail Ismail
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.894 KB) | DOI: 10.33648/ijoaser.v2i2.34

Abstract

This paper is here to describe and interpret the leadership pattern of Muhammad SAW. as a leadership model in managing transformative-prophetic educational institutions. Leadership in an organization or institution is one element that has a greater influence in achieving the goals of the institution. There has been a lot of research showing that the influence of leadership reaches 60-70% to achieve goals with organizations/institutions. Transformative-prophetic leadership pattern is a leadership pattern that moves to make an innovative change based on religious spiritual values. This study uses a qualitative method with a narrative study approach based on library research. The pattern or results of the research offered is that in educational institutions there are two elements that need to be developed, namely; human element and non human element by leaders who have a high character of rationality (Inspirational Motivation, Intellectual stimulation, Individualized Consideration, Idealized Influence) and integrated in themselves honest, integrity & responsible, computational & professional, communicative network building or networking. (The pattern image is in the sub discussion).

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