Kesadaran, Pengetahuan Perpajakan dan Penghasilan Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan

This research aims to examine the influence of Taxpayer Awareness, Tax Knowledge, and Taxpayer Income on the Level of Taxpayer Compliance in Paying Land and Building Taxes carried out in Sumberwuluh Village, Dawarblandong District, Mojokerto Regency. The research method is quantitative with the data analysis used is multiple linear regression analysis using SPSS version 22 software. Research Results a) t test on the taxpayer awareness variable (X1), obtained a significance value of 0.376 > 0.05, so it can be concluded that H0 accepted and Ha rejected; b) T test on the tax knowledge variable (X2), obtained a significance value of 0.014 < 0.05, so it can be concluded that H0 is rejected and Ha is accepted; c) t test on taxpayer income (X3), obtained a significance value of 0.00 < 0.05. In conclusion, taxpayer awareness does not influence the level of taxpayer compliance, while tax knowledge and taxpayer income influence the level of taxpayer compliance in paying land and building taxes.  Keywords: Taxpayer Awareness, Tax Knowledge, Taxpaye

Motivasi Karir, Lama Pendidikan, dan Biaya Pendidikan terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi

This study aims to determine the effect of career motivation, length of education and education costs on the interest of accounting students to participate in the Accounting Profession Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which the calculation process used the SPSS 25 program. The hypothesis test used was the coefficient of determination (R2 test), simultaneously (F test), and partial test (t test). The population in this study were accounting students at the 2018 Veterans National Development University in East Java, with a total of 224 students. The results showed, based on the results of the T test, namely, a) the career motivation variable on student interest had a tcount of 3.248 > from ttable of 1.977 and a significance value of 0.001 <0.05; b) the variable length of education on student interest has a tcount of 4.364> from a t-table of 1.977 and a significance value of 0.000 <0.05; c) the variable cost of education on student interest has a tcount value of 0.576 < from a ttable of 1.977. In conclusion, career motivation and length of education have a significant effect on the interest of accounting students to take PPAk, while the cost of education has no significant effect on student interest in PPAk. Keywords: Cost of Education, Length of Education, Interest of Accounting Students Following PPAK, Career Motivatio

PENGARUH HARGA, KUALITAS PELAYANAN, DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE “SHOPEE” (Studi Kasus: Pelanggan Shopee di Surabaya)

Tujuan dari penelitian ini adalah untuk menguji pengaruhi harga, kualitas layanan, dan kepercayaan terhadap keputusan pembelian pada platform e-commerce Shopee (studi kasus: pelanggan Shopee di Surabaya). Sampel yang dianalisis dalam penelitian ini terdiri dari 201 responden yang dipilih melalui prosedur simple random sampling. Temuan pengumpulan data diperoleh melalui penggunaan kuesioner yang dihosting di Google Forms. Metode analisis informasi menggunakan uji validitas, uji reliabilitas, uji normalitas, serta uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi yang dilakukan dengan bantuan aplikasi SPSS (Statistical Product and Service Solution) tipe 22.0. Menurut temuan penelitian, penetapan harga memiliki dampak yang menguntungkan dan signifikan secara statistik terhadap pilihan pembelian. Kualitas layanan memiliki pengaruh yang menguntungkan dan substansial terhadap pilihan pembelian yang dilakukan di Shopee. Di sisi lain, kepercayaan memiliki pengaruh yang menguntungkan dan cukup besar pada pilihan pembelian

Gender, Nilai Intrinsik Pekerjaan, Penghargaan Finansial dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir sebagai Akuntan Publik

This study aims to determine the effect of gender, work intrinsic value, financial rewards, and labor market considerations on student interest in a career as a Public Accountant. The research method used is a quantitative method. The analysis technique uses multiple linear regression analysis with the help of SPSS 25. The sampling technique uses probability sampling. The sample used in the study was 70 students. The results showed, a) Gender variable (X1) obtained a value of tcount (0.746) < ttable (1.998) with the direction of the regression coefficient and p value (0.458) > level of significance (α = 0.05); b) The intrinsic value of work variable (X2) obtains a value of tcount (2.426) > ttable (1.998) with a positive regression coefficient direction and p value (0.018) < level of significance (α = 0.05); c) The financial award variable (X3) obtained a value of tcount (2.474) > ttable (1.998) with a positive regression coefficient direction and p value (0.016) < level of significance (α = 0.05); d) The labor market consideration variable (X4) obtained a value of tcount (3.372) > ttable (1.998) with a positive regression coefficient direction and p value (0.001) < level of significance (α = 0.05). In conclusion, the intrinsic value of work, financial rewards, and labor market considerations partially have a significant effect on student interest in a career as a public accountant, while gender has no significant effect on student interest in a career as a public accountant. Keywords: Gender, Public Accountant Career Interests, Work Intrinsic Values, Financial Rewards, Labor Market Consideration

Penerapan Model Pembelajaran Contextual Teaching And Learning Untuk Peningkatan Hasil Belajar Ips Siswa Kelas Iv Sd N 3 Bae Kudus Tahun 2013/2014

Hasilwawancaraantarapenelitidan guru kelas IV SD N 3 Bae Kudus dandokumentasidarinilaiulanganprasiklusdiperolehinformasibahwahasilbelajar IPS siswamasihrendah.Hal inidisebabkandalampelaksanaanpembelajaran, guru menggunakanmetode yang tidakmemberikankesempatansiswauntukaktifdankreatif yang mengakibatkankegiatanbelajarmembosankan.Tujuanpenelitianiniadalahmenemukanpeningkatanhasilbelajar, aktivitassiswa, danketerampilan guru dalampembelajaran IPS materiperkembanganteknologiproduksi, komunikasi, dantransportasidenganmenerapkan model Contextual Teaching and Learning. Model Contextual Teaching and Learning merupakan model pembelajaran yang mengaitkankontenmatapelajarandengansituasidunianyatasiswa.Penerapan model Contextual Teaching and Learning dilaksanakandengan 7 tahap, yaitu (1) konstruktivisme, (2) inkuiri, (3) bertanya, (4) masyarakatbelajar, (5) pemodelan, (6) refleksi, (7) penilaian yang sebenarnya. Hasilbelajar IPS merupakantingkahlaku yang dimilikisiswasebagaiakibatdari proses belajarnya, meliputiaspekkognitif, afektif, danpsikomotor. Materi yang dibahaspenelitiadalahperkembanganteknologiproduksi, komunikasi, dantransportasi. Penelitiantindakankelasinidilaksanakandalamduasiklus, setiapsiklusterdiriatastahapperencanaan, tindakan, observasi, danrefleksi.Subjekpenelitianadalah guru dansiswakelas IV SD N 3 Bae Kudus sebanyak 28 siswa.Variabelbebasdalampenelitianiniadalah model Contextual Teaching and Learning, sedangkanvariabelterikatnyahasilbelajar IPS materiperkembanganteknologiproduksi, komunikasi, dantransportasi. Teknikpengumpulan data berupaobservasi, wawancara, tes, dandokumentasi.Data yang diperolehdaritindakan yang dilakukandianalisissecarakuantitatifdankualitatif. Hasilpenelitianmenunjukkan (1) hasilbelajar IPS padaprasiklusmemperoleh rata-rata 61,78 denganpersentase 50%, meningkatmenjadi 69,46 denganpersentase 67,86%, padasiklus I dansiklus II menjadi 76,60 denganpersentase 82,14%, (2) aktivitassiswapadasiklus I memperoleh rata-rata persentase 76,65% (baik) danmeningkatpadasiklus II menjadi 86,85% (sangatbaik), (3) keterampilan guru dalammengelolapembelajaran di siklus I memperoleh rata-rata persentase 70,23% (baik) danmeningkatmenjadi 86,30% (sangatbaik). Berdasarkanpenelitianini, dapatdisimpulkanbahwa model Contextual Teaching and Learning dapatmeningkatkanhasilbelajar IPS siswa, aktivitassiswa, danketerampilan guru padapembelajaranmateriperkembanganteknologiproduksi, komunikasi, dantransportasikelas IV semester 2 di SD N 3 Bae Kudus tahunpelajaran 2013/2014. Penelitimemberikan saran kepada (1) guru, agar menerapkan model Contextual Teaching and Learning mengingat model inimemberikankesempatanpadasiswauntukaktifdankreatifdalampembelajaransebagaiinovasipembelajaran IPS denganmempertimbangkanwaktu yang tersedia, (2) siswa, lebihaktifdalampembelajarandanseringberlatihmengerjakansoal agar hasilbelajarnyadapatmeningkat, (3) sekolah, agar memberikandukungan, kesempatan, dansaranaprasaranakepada guru untukmeningkatkanketerampilanmengajardenganmenerapkaninovasi model pembelajaran, dan (4) penelitiselanjutnya, sebaiknyadapatlebihmemahamidanterampilmenerapkanlangkah-langkah model pembelajaranContextual Teaching and Learning, sehingga proses pembelajaranberjalandenganlancar

Pelatihan Manajemen Keuangan dan Administrasi BUMDES untuk peningkatan daya saing BUMDES ( Badan Usaha Milik Desa ) Menuju Desa Mandiri pada BUMDES Puloniti, Kabupaten Mojokerto

The development of the economic world in Indonesia in general, in Mojokerto in particular, has made various business actors compete in improving the performance of their companies through product competitiveness and improving the company's operational systems themselves, based on research conducted by the UNIM Accounting Study Program Community Service Team in collaboration with the UPN Accounting Service Team " Veterans" of East Java proposed training related to the Implementation of Financial Management and Administration of BUMDES for BUMDES of Puloniti Village which is engaged in general trade and services and was approved to conduct training on 15 – 16 May 2023 offline or face to face with the output of the training, namely BUMDES be able to make controlled planning regarding Village Business Entity Finances adjusted to the BUMDES Restra into the administration of BUMDES governance, and this training is ongoing where the UNIM Accounting Study Program Community Service Team and the UPN "Veteran" East Java Accounting Study Program Community Service Team will continue to monitor and assist BUMDES Puloniti Village in overall financial and operational management of BUMDES

EFEKTIVITAS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PEMBIAYAAN PENDIDIKAN DI SMA NEGERI KABUPATEN KENDAL

The principles of transparency and accountability can be implemented by fulfilling the principles of propriety and good governance by education providers. The objectives of this research are 1) to determine and analyze the application of the principles of transparency and accountability in education financing. 2) to determine and analyze the effectiveness of the application of the principles of transparency and accountability in financing education at SMA N Kendal Regency. Researchers use mixed methods research, namely a combination of qualitative and quantitative methods. In data collection techniques, researchers used interview techniques with informants, distributing questionnaires and documentation. To analyze quantitative data, multiple regression is used as a data analysis technique with the F test and t test. The results of the research are 1) the school principal designs a budget that is aligned with operational needs and programs. Make financial accountability reports and reports available on the school information board. The implementation of accountability in education financing is aligned using accountability indicators, which are displayed with evidence of documentation of the budget results for each activity and the preparation of financial reports for monthly, annual periods, and are accountable to the relevant agencies. 2) Effectiveness of Implementing the Principles of Transparency and Accountability in Education Financing at SMA N Kendal Regency. The results of multiple regression analysis show the equation Ŷ = 24.532 + 0.610 X1 + 0.456 X2. The effectiveness of transparency and accountability in financing Kendal District High School education is 75.9%

EFEKTIVITAS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PEMBIAYAAN PENDIDIKAN DI SMA NEGERI KABUPATEN KENDAL

The principles of transparency and accountability can be implemented by fulfilling the principles of propriety and good governance by education providers. The objectives of this research are 1) to determine and analyze the application of the principles of transparency and accountability in education financing. 2) to determine and analyze the effectiveness of the application of the principles of transparency and accountability in financing education at SMA N Kendal Regency. Researchers use mixed methods research, namely a combination of qualitative and quantitative methods. In data collection techniques, researchers used interview techniques with informants, distributing questionnaires and documentation. To analyze quantitative data, multiple regression is used as a data analysis technique with the F test and t test. The results of the research are 1) the school principal designs a budget that is aligned with operational needs and programs. Make financial accountability reports and reports available on the school information board. The implementation of accountability in education financing is aligned using accountability indicators, which are displayed with evidence of documentation of the budget results for each activity and the preparation of financial reports for monthly, annual periods, and are accountable to the relevant agencies. 2) Effectiveness of Implementing the Principles of Transparency and Accountability in Education Financing at SMA N Kendal Regency. The results of multiple regression analysis show the equation Ŷ = 24.532 + 0.610 X1 + 0.456 X2. The effectiveness of transparency and accountability in financing Kendal District High School education is 75.9%

Penentuan Adanya Flavonoid, Uji Efektivitas Tabir Surya Ekstrak dan Krim Berbahan Aktif Ekstrak Etanol Daun Jambu Biji (Psidium guajava, Linn) dan Benzofenon-3

 ABSTRAK: Tujuan dari penelitian ini adalah menentukan adanya kandungan flavonoid pada daun jambu biji (Psidium guajava Linn), menguji efektivitas ekstrak dan krim tabir surya berbahan aktif ekstrak etanol daun jambu biji dan benzofenon-3. Daun jambu biji ditentukan adanya kandungan flavonoid menggunakan pereaksi Shinoda (Mg dan HCl pekat). Ekstrak daun jambu biji dibuat dengan cara maserasi menggunakan pelarut etanol teknis. Efektivitas ekstrak sebagai tabir surya ditentukan dengan menghitung nilai SPF ekstrak. Ekstrak yang dihasilkan dipergunakan sebagai bahan aktif pada pembuatan krim kosmetik dengan metode emulsifikasi. Krim yang dihasilkan ditentukan sifat-sifatnya seperti pH, serapan radiasi UV, nilai SPF dan efektivitas krim. Hasil penelitian menunjukkan bahwa daun jambu biji positif mengandung flavonoid.  Ekstrak daun jambu biji (konsentrasi ekstrak 200 ppm) memiliki nilai SPF sebesar 6,765 (termasuk tabir surya efektivitas rendah), dan berpotensi sebagai bahan aktif tabir surya. Krim tabir surya berbahan aktif ekstrak daun jambu biji 0,5% memiliki nilai SPF sebesar 0,1648.  Jika konsentrasi ekstrak ditingkatkan menjadi 1% maka nilai SPF juga meningkat menjadi 0,4249.  Menurut standar FDA, kedua krim tersebut belum memiliki aktivitas sebagai tabir surya. Penambahan 1% benzofenon-3 ke dalam krim berbahan aktif  ekstrak daun jambu biji 0,5%, akan meningkatkan nilai SPF (SPF = 5,5858), sehingga krim tabir surya menjadi lebih efektif dalam melindungi kulit dari paparan radiasi ultraviolet (UV). &nbsp

Hubungan Tingkat Stres Dengan Perilaku Berpacaran Pada Remaja Di SMA X Cawang Jakarta Timur

Stress is the psychic reaction of the body that arising from the presence of internal and external pressure. Date is an approach period between both opposite sex individuals, which is signed by personal introduction of their strength and weaknesses. Adolescent can not control themselves from pressure will trigger appear stress that can change behavior be like relationship. This study will conducted to see correlation between stress level by behaving dating in Senior High School X. Research was conducted to adolscents boys and girls with criteria ever or while correlation and age between 15-18 years. As the subject research will be sample is 236 students with distribution of male respondents 116 people and female respondents 120 people. Stress level variable was measured by used scale to standard anxiety and stress scale (DASS). While the measuring behavior to correlation of the researcher make a questionnaire with especially do it test the validity before the research. Kind of research was used quantitative research with method approach cross sectional and took sample do with techniq stratified random sampling. Based on research results found that the there is a correlation between stress level with dating behavior inadolescents Senior High School X Cawang. The results of this study is expected adolescents can take a positive value in dating behavior