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Multidisciplinary Journal of Education, Economic and Culture
Published by Yayasan Pondok Pesantren Sunan Bonang Tuban
ISSN : -     EISSN : 29867460     DOI : https://doi.org/10.61231/mjeec.v1i1.58
Core Subject : Economy, Health, Education, Social,
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences
Multidisciplinary Journal of Education, Economic and Culture (MJEEC) adalah jurnal penelitian peer-review yang menerima manuskrip dalam bidang : A. Education ( 1. Manajemen Pendidikan , 2. Ilmu Pendidikan , 3. Kurikulum ) B. Economic ( 1. Manajemen Organisasi, 2. Manajemen Sumberdaya Manusia, 3. Manajemen Pemasaran, 4. Perilaku organisasi ) C. Culture (1. Ilmu pengetahuan sosial, 2. Sejarah, 3.Sosiologi , 4. Hukum, 5. Kesehatan)
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 34 Documents
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Persepsi Wajib Pajak Terhadap Pajak Penghasilan PP No. 23 Tahun 2018 (Studi UMKM Kabupaten Maybrat) Way, Anetha; Wulandary, Alyn
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.319

Abstract

This study aims to analyze the knowledge and understanding of Micro, Small, and Medium Enterprises Taxpayers regarding taxation according to Government Regulation Number 23 of 2018 in Maybrat Regency. This study was conducted through Observation, Interviews, and Documentation of Research Results that the level of knowledge and understanding of MSME Taxpayers regarding the implementation of Government Regulation Number 23 of 2018 is still too minimal, because some of the Business Taxpayers. The results of the study showed that there were MSME actors who stated that they knew about the collection of Article 11 Income Tax for various reasons, there were already tax collection rates but they did not really understand the calculation of taxes, so it can be concluded that the socialization of MSME taxes is still lacking. There is no ease and simplification in tax collection. According to the MSME actors that the researcher met, in paying taxes to tax officers it is said to be fair if the profits obtained are large
Analisis Kepatuhan Wajib Pajak Bagi Pengendara Roda Dua di Kalangan Mahasiswa Kabupaten Sorong Wanda, Rizky Febri; Fahmi, Fahmi
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.320

Abstract

Tax on motorcyclists registered at the Sorong SAMSAT is known to have a lot of data on drivers who do not fulfill their obligations in paying motor vehicle tax. The purpose of this study was to determine the level of tax compliance at the student level, as well as to determine the factors that influence student compliance in paying taxes. The population used in this study were all two-wheeled motor vehicle taxpayers registered at the Sorong Regency SAMSAT office. The research method used in this study uses a qualitative research method to be able to understand the phenomenon in a natural social context that describes social problems in a person from a behavioral perspective. The results of this study indicate that taxpayer compliance is influenced by the way of thinking, tax knowledge, negligence, and of course taxpayer awareness. While external factors are influenced by tax access, quality of service, tax sanctions, and socialization by tax officers
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Raja Ampat Rada, Asma Ulhusna; Munzir, Munzir
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.325

Abstract

The purpose of this study is to determine the effect of regional taxes and regional levies on the original regional income of Raja Ampat. This study was conducted at the Office of the Raja Ampat Regional Asset and Wealth Management Agency. This type of research uses secondary quantitative research, the data used is financial data, this data is tested using SPSS Version 25, namely data testing with Hypothesis Testing, T Test, F Test, Multiple Linear Regression Test, Determination Coefficient Test. The results of the study show that the original regional income is partially influenced by regional taxes, but not by regional levies. Original regional income is influenced by levies and regional taxes
Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop Lestari, Tati; Seventeen, Winny Lian
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.341

Abstract

The purpose of this study is to gain a deeper understanding of the factors that influence the compliance of OP WP who are thrift shop entrepreneurs in paying taxes, and also to find out the efforts that can be made to improve tax payment compliance in thrift shop businesses. The method used in this study is a qualitative descriptive research method using a literature study approach. Factors that influence a person in paying taxes include tax knowledge, service quality, tax system, tax sanctions, and taxpayer awareness itself. Efforts that can be made to improve tax payment compliance in thrift shop businesses include the strategy of being proud to pay taxes, mentoring, reducing tax rates, tax socialization, and also modernizing the tax administration system.
Analisis Miskonsepsi Bahan Ajar IPAS Kurikulum Merdeka pada Siswa Kelas III Sekolah Dasar Halimah, Siti Musyarofah Nur; Rosyidah, Rosyidah; Ratnasari, Yuni; Fakhriyah, Fina
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.348

Abstract

This research aims to identify misconceptions in the science and science teaching materials for class III of the Merdeka Curriculum, which are contained in the 2022 Science and Technology Package Book from the Ministry of Education and Culture, the Free Curriculum General Elementary School Maestro Companion Book, and the Merdeka Curriculum Science 3A Learning Companion Book. The method used is descriptive qualitative with data collection through observation and documentation. Misconceptions in teaching materials are categorized into five types: Misidentifications, Overgeneralization, Oversimplifications, Obsolete Concepts and Terms, and Undergeneralization. The research results show that there are misconceptions in science teaching materials. Misidentifications were found in the Animal Breeding and Types of Metamorphosis material. Overgeneralization occurs in material on Invertebrate Animals, Life Cycles of Living Creatures, and Metamorphosis of Living Creatures. Oversimplifications are found in almost all materials, including Invertebrate and Vertebrate Animals, Form and Function of Animal Body Parts, Various Ecosystems, Symbiosis Between Living Things, and Energy Sources. No misconceptions were found in the Obsolete concepts and terms and Undergeneralization categories. This research emphasizes the importance of preparing more accurate and comprehensive teaching materials to support better student understanding
Analisis Bahan Ajar IPAS pada Kurikulum Merdeka Kelas V SD di Kecamatan Kebonagung Demak Aksari, Ika Hardiyan; Fakhriyah, Fina; Khamdun, Khamdun
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.365

Abstract

The purpose of this study was to identify the strengths and weaknesses of the fifth grade IPAS teaching materials used in elementary schools based on the independent curriculum in more detail, so as to provide more specific recommendations for improvement. The aspects in analyzing this teaching material are content feasibility, language feasibility, presentation feasibility, and graphical feasibility. The flow of this research was carried out with the following steps. First, researchers formulated research problems related to the feasibility of teaching materials. Then, a checklist sheet was prepared as a data collection instrument. After that, researchers analyzed the teaching materials in depth using the checklist sheet. The data obtained were then analyzed qualitatively. The results of this study show that the two teaching materials each have their advantages and disadvantages. The aspects that met all the indicators of the two teaching materials were related to language feasibility.
Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan Nursanti, Elsa; Rasuli, M.; Herawati, Yesi
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.383

Abstract

The purpose of this study is to examine the influence of company size, shareholder presure, leverage and independent commissioner on sustainability disclosure. Non-cyclical comsumers companies listen on the IDX in 2021-2023 constitute the population in this study. The sample in this study consists 0f 31 companies studied ove three years, resullting in a total sampe zise of 93. The sample in this study was selected using purposive sampling.the data analysis metode used multiple linear regression analysis with SPSS software version 25. The result of this study indicate that the company size influences sustainability disclosure, shareholder presure does not influences sustainability disclosure, leverage influences sustainability disclosure and independent commissioner dost not result sustainability disclosure
Pengaruh Harga dan Electronic Word Of Mouth (E-WOM) terhadap Keputusan Pembelian di Ragam Garden’s di Kabupaten Bogor Ryanda, Chiko; Solihin, Dede
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.394

Abstract

This study aims to determine the effect of price and electronic word of mouth on purchasing decisions at Ragam Garden's, Bogor Regency. The quantitative research method uses regression analysis techniques. The results of this study indicate that price has a positive and significant effect on purchasing decisions, Electronic word of mouth has a positive and significant effect on purchasing decisions. Simultaneously, there is a positive and significant effect of price and electronic word of mouth on purchasing decisions.
Optimalisasi Implementasi SIPD Melalui Klinik Akuntansi dan Dampaknya Terhadap Kualitas Laporan Keuangan Daerah: Pendekatan Kualitatif Di Kabupaten Tojo Una-Una Naida, Nasrun
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.396

Abstract

This study aims to identify the main obstacles in the implementation of the Regional Government Information System (SIPD) in the Accounting and Reporting (Aklap) module and analyze its impact on the quality of the Regional Government Financial Report (LKPD). A qualitative approach with a case study design was used, located in Tojo Una-Una Regency. Data were collected through in-depth interviews, participant observation, and documentation studies, and analyzed using the Miles and Huberman interactive model. The results show that the implementation of SIPD still faces obstacles, particularly limited technical competence of human resources, system disruptions, and a lack of ICT infrastructure. The Accounting Clinic plays a strategic role in bridging technical and conceptual gaps through consultation and training, which contributes to improving the quality of the LKPD, as reflected in the BPK's WTP opinion for 13 consecutive years. This study confirms that the Accounting Clinic is an effective institutional innovation in strengthening technical capacity and regional financial accountability. Sustainable institutionalization of the Accounting Clinic is needed through budget strengthening, human resource capacity building, and the development of contextual needs-based training. 
Leadership Style Impact toward Employee Performance at ABC Hotel Wiguna, Anak Agung Made Restu Adi; Diwyarthi, Ni Desak Made Santi; Kalpikawati, Ida Ayu
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.397

Abstract

This study investigates the impact of leadership style on employee performance at ABC Hotel. A total of 152 employees participated as respondents, selected through a saturated sampling method. Data were collected using structured questionnaires with 26 statement items measured on a five-point Likert scale. Statistical analyses, including simple linear regression, t-tests, and the coefficient of determination, were conducted using SPSS software. The findings reveal that leadership style exerts a positive and significant influence on employee performance, explaining 81.4% of performance variance, while the remaining 18.6% is attributable to other factors not examined in this study. These results emphasize the strategic role of leadership in enhancing organizational performance in the hospitality sector.

Page 3 of 4 | Total Record : 34

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