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International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 2808487X     DOI : https://doi.org/10.54443/ijerlas
Core Subject : Religion, Humanities, Science, Education, Social,
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other
This journal accepts articles on results of the research in fields of Education, Cross Culture, Law, Environmental Empowerment which are the latest issues from the results of activities or practical implementations that are problem solving, comprehensive, meaningful, latest and sustainable findings with clear goals and visionary in various activities that have innovation and creativity. So that they do not just replicate the same activities in different places but must have to measurable results and impacts for society and support the achievement of the goals set in modern human development.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 939 Documents
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ANALYSIS OF THE EFFECT OF TAX SANCTIONS AND EASE OF REPORTING IMPLEMENTATION ON COMPLIANCE IN TAXPAYERS Liona Agustriana; Murni; Mahdalena; Asyifa; Ajirna
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1965

Abstract

Taxpayer compliance is a situation where taxpayers comply with all applicable tax regulations. Taxpayer compliance is a very important factor in achieving successful tax revenue. This study aims to determine how much influence tax sanctions and ease of reporting implementation have on compliance in doing taxpayers in Bireuen Regency. The strategy used in this research is a quantitative descriptive research strategy. The method used in this research is purposive sampling method. The sample in this study amounted to 400 respondents with different age groups and types of work. The data collection technique used was to conduct several interviews, observations and questionnaires. The results showed that there was a significant effect of tax sanctions on taxpayer compliance in carrying out their tax obligations. The ease of application of reporting that affects compliance in doing taxpayers. Then there is an effect of tax sanctions and ease of application of reporting on compliance in doing taxpayers simultaneously.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE Novita Sari; Nova Diana; Rahmadianti; Putri Elisa
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1966

Abstract

This study aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on financial performance in manufacturing sector companies on the Indonesia Stock Exchange. The method used in this study is quantitative research method with multiple linear regression equation model. The results of the study show that Corporate Social Responsibility has a t-count of 2.538415 with coefficient value The regression of the Corporate Social Responsibility variable (X1) is 0.179732. The significance value of Corporate Social Responsibility is 0.0247 which means that Corporate Social Responsibility shows a positive and significant influence on Financial Performance. Good Corporate Governance (X2) obtained a t-count of 2.782864. The significance value is 0.0405 which means > α = 0.05 (5%). This shows that Good Corporate Governance (X2) has a significant influence on Financial Performance manufacturing sector for the 2018-2022 period. The test results show that there is a simultaneous influence between Corporate Social Responsibility and Good Corporate Governance on Financial Performance. Based on the results of the F-test, namely 34.28565 using a significance level of 95%, a = 5%. The significance value (sig) is 0.002798 or < α = 5% (0.05) which means that there is a significant influence of the independent variables, namely Corporate Social Responsibility and Good Corporate Governance, together or simultaneously on the dependent variable, namely the Financial Performance of the manufacturing sector listed on the Indonesia Stock Exchange for the 2018-2022 period
ANALYSIS OF THE EFFECT OF IMPLEMENTATION OF A MODERN TAX ADMINISTRATION SYSTEM ON EMPLOYEE PERFORMANCE PRATAMA TAX SERVICES OFFICE POLONIA FIELDS Adila Zega; Prihatin Lumbanraja; Khaira Amalia Fachruddin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1968

Abstract

The increasing role of taxes as the main source of state revenue as well as public demands for clean and transparent tax management have encouraged the Directorate General of Taxes to carry out reforms in the form of improvements to tax policies and the tax administration system. In principle, the concept of modernizing tax administration is a change to the tax administration system that can change the mindset and behavior of officials as well as organizational values ​​so that it can make the DJP a professional institution with a good image in society. One of the objectives of implementing tax administration reform is to improve performance. This research aims to find out more clearly about the performance of KPP Pratama Medan Polonia with the implementation of the Modern Tax Administration System (SAPM) and the relationship between the application of SAPM and the performance of KPP Pratama Medan Polonia. In developing this research supporting theories regarding Organizational Structure, Organizational Procedures, Strategy were used. Organizations and Organizational Culture. Apart from that, to better understand the extent of the influence of Organizational Structure, Organizational Procedures, Organizational Strategy and Organizational Culture on employee performance, an in-depth understanding of employee performance theories is needed. Empirical tests were carried out on 105 employees to obtain data on Organizational Structure, Organizational Procedures, Organizational Strategy and Organizational Culture which so far have been deemed unable to provide hope for employees. The analytical tool used in this research is multiple regression. It turns out that Organizational Structure, Organizational Procedures, Organizational Strategy and Organizational Culture have a positive effect on employee performance.
THE ROLE OF THE MEDIA IN CREATING A NARRATIVE OF MUSLIM AND CHRISTIAN HARMONY THROUGH THE VALUES OF DALIHAN NA TOLU Godlif Sianipar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1973

Abstract

This study aims to analyze the role of local media in North Sumatra in creating a narrative of harmony between Muslims and Christians through the integration of Dalihan Na Tolu values, a local wisdom of the Batak community. The research method used is qualitative with data collection techniques through interviews, observations, and documentation analysis of local media. The results of the study show that the media has a significant influence in building a positive narrative that encourages cooperation between religious communities. News that highlights mutual cooperation, mutual respect, and togetherness in social activities is the central theme carried by the media to create a harmonious atmosphere. The values of Dalihan Na Tolu—consisting of Somba Marhula-hula (respecting the elders), Elek Marboru (helping the younger), and Manat Mardongan Tubu (being careful of others)—are used to strengthen the narrative of harmony carried. Although the media faces several obstacles, such as political pressure and limited resources, they still try to present neutral and constructive news. The positive response from the community and religious leaders shows that media reporting based on local values is effective in reducing tensions and increasing social solidarity. The conclusion of this study emphasizes that local media has a strategic role in building harmony between religious communities through the local wisdom approach, which can be used as a model to manage diversity in a multicultural society.
THE INFLUENCE OF TAX UNDERSTANDING, TAXPAYER AWARENESS, QUALITY OF SERVICE AND TAX SANCTIONS ON COMPLIANCE OF TAXPAYERS AT KPP PRINCIPAL MEDAN PETISAH Gembira Marbun; Rolia Rumabutar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1979

Abstract

This research aims to determine the influence of understanding taxation, taxpayer awareness, service quality, and tax sanctions on MSME taxpayer compliance at KPP Pratama Medan Petisah. The data collection technique in this research uses a questionnaire in the form of a Likert scale. Respondents in this study were taxpayers registered at KPP Pratama Medan Petisah. The number of taxpayers in the sample in this study was 100 respondents. The sample method used in this research was simple random sampling. The analysis technique used is a multiple linear analysis technique. The research results show that understanding taxation has a significant positive effect on taxpayer compliance MSME, taxpayer awareness has a significant positive effect on taxpayer compliance MSME, service quality has a significant positive effect on taxpayer compliance MSME, and tax sanctions have a significant positive effect on unpaid compliance MSME.
INVESTIGATING BARRIERS PRINCIPALS ENCOUNTER EXECUTING RIGHTSIZING AS A WHIP FOR TEACHERS IN SCHOOLS Saltiel Khololo Collen Mataboge
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1983

Abstract

The purpose of this conceptual paper is to investigate the barriers school principals encounter when executing rightsizing as a punishment for teachers. The main question guiding the study is: What are the challenges and implications of utilizing rightsizing as a punishment in schools? Employing a qualitative approach, the study reviews recent scholarly literature to explore the complexities of this issue. An interpretive paradigm is adopted to gain deeper insights into the perceptions surrounding rightsizing as a disciplinary strategy. Findings suggest that using rightsizing in this manner negatively affects teacher morale, job satisfaction and the general school environment fostering notions of inequity and lack of administrative support. This study contributes to existing knowledge by highlighting the adverse effects of punitive rightsizing and informing policy and leadership practices. Limitations include potential biases in the reviewed literature and the case study's context which may not be applicable to all settings.
MANAGEMENT OF TEACHER PERFORMANCE APPRAISAL IN ACEH BARAT DAYA JUNIOR HIGH SCHOOLS Chika Fradilla; Murniati AR; Khairuddin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1984

Abstract

This study aims to analyze the management of teacher performance appraisal in public junior high schools (SMP Negeri) in Aceh Barat Daya. The research method used is descriptive qualitative with data collection through observation, interviews, and documentation. The research subjects include supervisors, principals, and teachers at SMPN 1 Susoh and SMPN 1 Setia. The results showed that: (1) Planning for teacher performance appraisal is carried out at the end of the academic year involving school supervisors, principals, senior teachers, subject teachers, and the school quality development team. Planning includes evaluating teacher discipline, reviewing learning administration, and teacher performance improvement programs. (2) The implementation of teacher performance appraisal is carried out annually by supervisors and principals by evaluating teacher reports, checking attendance, teaching administration, and implementing strategies for discipline development and teacher competency improvement. (3) Supervision of teacher performance appraisal is carried out by principals and supervisors in monitoring problems, discipline, and the availability of teacher instruments to improve professionalism and education quality. (4) Supporting factors for teacher performance appraisal include teacher qualifications, skills, motivation and personality, while inhibiting factors include curriculum changes, limited infrastructure, and time management that is not yet optimal.
IMPLEMENTATION OF ACADEMIC SUPERVISION OF PRINCIPALS IN IMPROVING LEARNING QUALITY AT BABAHROT'S STATE SCHOOLS Muhammad Adli; Nasir Usman; Niswanto
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1985

Abstract

The quality of learning in schools is an important factor in educating the nation's life. Academic supervision by school principals is an effort made to improve the quality of learning. The purpose of this study was to describe the implementation of the academic supervision program by school principals in improving the quality of learning in public primary schools in Babahrot District, Southwest Aceh Regency. The research method used is descriptive with a qualitative approach, using interviews, observations, and documentation studies as data collection techniques. The results showed that: (1) The academic supervision program is prepared at the beginning of the semester in teacher meetings, adjusted to the actual situation in each school, with a focus on planning, implementation, and evaluation of learning; (2) The implementation of the program involves three stages: pre-observation meetings, classroom observations, and post-observation meetings, using a collaborative approach and individual and group techniques; (3) Principals conduct follow-up by analyzing and evaluating the results of observations on an ongoing basis; (4) Obstacles include many other activities that interfere with the supervision schedule, lack of interest and motivation to become a supervisor, and lack of knowledge and skills related to academic supervision. Lack of commitment from principals and teachers is also an obstacle in supporting the implementation of academic supervision.
MANAGEMENT OF LEARNING FACILITIES ICT IN BLANGPIDIE PRIMARY SCHOOLS Said Alwi; Bahrun; Nasir Usman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1986

Abstract

The evolution of technology in the digital era significantly impacts various aspects of life, including the field of education. The use of Information and Communication Technology (ICT) is crucial in the educational domain, particularly in facilitating learning activities in schools. ICT learning facilities play a vital role in streamlining the educational process, amidst high expectations placed on the educational sector. However, the education system faces numerous challenges that hinder the effective implementation of teaching and learning activities in schools. Among these challenges are inadequate educational support facilities, emphasizing the importance of teachers' ICT competencies. This research aims to explore the role of teachers in implementing ICT learning facility management in elementary schools within Blangpidie District, South Aceh Regency, and their use of ICT. Employing a descriptive quantitative method, this study utilizes a survey approach with a Likert scale, supplemented by data collection techniques such as interviews, observations, and questionnaires. The quantitative research involved 30 elementary school teachers from Blangpidie District, South Aceh Regency. Validity tests resulted in 20 valid statement items with validity coefficients ranging from 0.444 to 0.925, and a questionnaire reliability of 0.979. Collected data were analyzed using descriptive statistics, revealing that teachers' efforts to enhance ICT competencies scored an average of 15.14 or 80.57%, indicating a "Very Good" category. The findings also highlight the involvement of teachers' ICT competencies in various educational aspects, such as planning, implementation, evaluation/assessment of students, use of supporting applications, efforts or methods, support, motivation for enhancing ICT competencies, and several factors hindering the improvement of teachers' competencies.
EXPLORING THE ROLE OF MIDDLE LEADERS IN MANAGING EMOTIONAL AND PHYSICAL HEALTH IN GAUTENG PROVINCE: A CASE OF MIDDLE SCHOOLS Mpipo Zipporah Sedio; Vimbi Petrus Mahlangu
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1988

Abstract

This case study explores the role of middle leaders in managing their emotional and physical health in middle schools of Gauteng Province, South Africa. Schools from grades 3 to 6 were purposively selected, and 13 middle managers, including 11 females and 2 males, were interviewed. The study highlights the challenges middle leaders face, such as increased workloads, stress, and maintaining work-life balance, and how these factors impact their overall health. Findings suggest that effective emotional and physical health, increased workload, lack of recognition and support, resources constraints and overcrowded classrooms as well as lack of emotional support affect the well-being of middle managers in schools. The study also provides insights into strategies middle leaders adopt to cope with these challenges, emphasizing the need for institutional support in promoting well-being among school leaders.

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