27 research outputs found

    Pengaruh Sunset Policy, Tax Amnesty, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jakarta Kembangan)

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    The purpose of this study was to analyze the effect of sunset policy, taxamnesty and tax penalties on tax compliance individual conducting business and workfreely in STO Kembangan Jakarta. The population in this study are all registeredtaxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this studywere 100 respondents in Kembangan area. Sampling was done using simple randomsampling method. Data analysis method used in this research is done by using multipleregression analysis, validity, reliability, classic assumption test, the coefficient ofdetermination (R2 test), stimultan regression test (Test F), and partial regression test (ttest). Based on the results of data analysis known that the sunset policy and nosignificant negative impact on tax compliance. T test results showed t value -1.045> ttable 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnestypositive and significant impact on tax compliance. T test results showed t value 3.654>t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctionstax positive and significant impact on tax compliance. T test results showed t value3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variablesunset policy, tax amnesty and tax penalties can be used to explain the tax complianceof 21,7

    Upaya Meningkatkan Prestasi Belajar Akuntansi Menggunakan Metode Pembelajaran Tutor Sebaya

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    The purpose of this study is use of peer tutoring learning method to improve learning outcomes in accounting subjects to students in grade XI Accounting 1. This research is a classroom action research using the cycle strategy. The subject of this research is a class XI student Accounting 1 which totaled 37 student. Technique of data collecting is done by testing, observation, documentation, and interviews. The data validation uses technique method triangulation and data. The analize data with technique analize descriptive qualitative. Based on research, it can be concluded is increase in accounting students learning the use of peer tutor, seen in (1) student participation showing an increase 16,22%, (2) mastery learning student showing an increase 14%. The result of this research is implementation of peer tutor learning methods to improve learning in terms of activity and mastery learning students

    Upaya Meningkatkan Motivasi dan Hasil Belajar dengan Menerapkan Metode Resitasi

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    : This research is class action research that done by two cycles. The cycles consist of four steps in every cycle are (1) the planning of action; (2) implementation of action; (3) observation and interpretation; (4) reflection of action. The object of this research is everything happen during the study process and the subject is 30 students of XI IPS 2 SMA Negeri 5 Surakarta. Collaboration of teacher and researcher by involving the student participation to do this research. The data sources are accounting teacher, students data of XI IPS 2 about the result of learning and motivation level, event, and document. The data collected by questionnaire, assignment, observation, and documentation. The data validity using data and method triangulation and the data analysis using quantitative-qualitative

    Upaya Peningkatan Kualitas Pembelajaran Akuntansi melalui Penerapan Model Pembelajaran Kooperatif Tipe Stad

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    The purpose of this study was to determine the improvement of learning quality in accounting subjects after the implementation of cooperative learning model type Student Teams Achievement Divisions (STAD) in grade XIof student IPS 2 year 2012/2013 of SMA Negeri 3 Sukoharjo. This study was an action research which implement in two cycles. The study was undertaken with collaboration between a researcher, classroom teachers, and involved student participation. The sources of data wereinformants, location of the study, events, and documents. Data was collected through observation, interviews, documentation, and test. The data was validated using both techniques and methods triangulation. Data was analyzed using qualitative data analysis which divided inti three sequential components namely data reduction, data presentation, and conclusion. The results showed that the implementation of cooperative learning type Student Teams Achievement Division (STAD) can improve the quality of student learning before the intervention to the first cycle and from cycle I to cycle II. The learning process before the intervention was teacher- centered which result in lack of student's understanding. In the first cycle, there was an increasing of student's activity and mastery of learning outcomes, although it was not optimal. The implementation of the second cycle resulted in the increasing of student's activity and mastery of learning outcome which could lead to quality learning. Based on data analysis, it can be concluded that theimplementation of cooperative learning model type Student Teams Achievement Division (STAD) can improve the quality of teaching accounting subjects for class XI IPS 2 SMA Negeri 3 Sukoharjo in 2012/2013

    Pengaruh Micro Teaching dan Bimbingan Guru Pamong terhadap Kemampuan Mengajar Mahasiswa PPL Fkip Uns Surakarta

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    : The objectives of this research are to investigate: (1) correlation between the students' perception of the micro-teaching and their teaching ability during the field experience practice; (2) correlation between the students' perception of the tutor guidance and their teaching ability during the field experience practice; and (3) correlation between the students' perception of the micro-teaching and tutor guidance on the teaching ability during the field experience practice of the students of the Study Program of Economics, the class of 1999, the Faculty of Teacher Training and Education, Sebelas Maret University in 2013. This research used the descriptive quantitative research method by conducting the hypothesis testing. It was conducted at the Study Program of Economics, the Faculty of Teacher Training and Education, Sebelas Maret University. The population of the research was the students of the class of 1999 who had already passed Micro-teaching course and who had completed the field experience practice as many as 183 students. The samples of the research consisted of 37 students, and they were taken by using the proportional random sampling technique. The data of the research were gathered through questionnaire and documentation. They were then analyzed by using the correlational and multiple regression analyses. The results of the research are as follows: (1) there is a positive correlation between the students' perception of the micro-teaching and their teaching ability during the field experience practice; (2) there is a positive correlation between the students' perception of the tutor guidance and their teaching ability during the field experience practice; and (3) there is a positive correlation between the students' perception of the micro-teaching and tutor guidance on the teaching ability during the field experience practice of the students of the Study Program of Economics, the class of 1999, the Faculty of Teacher Training and Education, Sebelas Maret University in 2013

    Bacterial Cr (VI) Reduction and Its Impact in Bioremediation

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    Chromium is hazardous pollutant for ecosystem caused chromium especially inhexavalent form is very toxic, has high solubility and mobility, teratogenicity, mutagenicity andcarcinogenicity to living system related with its oxiding power. Remediation of soilcontaminated of heavy metals was important caused soil as medium for food producing.Conventional methods for heavy metals remediation consist of physical and chemical processbut these applications were costly and less effective. One of the remediation technologies is theusing living organisms such as microorganisms, because they have ability to reduce Cr(VI) intonon toxic form, Cr(III). The aims of this research were to evaluate the reduction activity ofrhizobacterial isolate and to identify the isolate which take a role in reducing chromiumabsorption by plant. The results showed that Isolate 39 was able to grow on LB mediumcontaining 200 ppm Cr(VI). Isolate 39 reduced Cr(VI) up to 15 ppm concentration level inminimal medium. Isolate 39 has ability to reduce Cr(VI) both at growing cells and resting cellsconditions up to 100% and 51% within 18 hours, respectively. Isolate 39 increased thephytostabilization ability of chromium by Zea mays at 30 days after seeding 3.8 timescompared than control. Based on physiological characteristics and partial sequencing of 16SrRNA gene, Isolate 39 was identified as Agrobacterium sp

    Peran Rhizobakteri dalam Fitoekstraksi Logam Berat Kromium pada Tanaman Jagung

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    Logam berat bersifat persisten dalam lingkungan dan diketahui mengubah biodiversitas, struktur dan fungsi ekosistem tanah. Remediasi tanah terkontaminasi logam menjadi penting, karena tanah sebagai media penghasil bahan pangan. Pendekatan konvensional untuk remediasi tempat yang terkontaminasi logam meliputi fisika dan kimia, namun aplikasi proses-proses ini terbatas karena kendala teknologi dan ekonomi. Oleh karena itu diperlukan metode remediasi yang murah, aman dan ramah lingkungan seperti bioremediasi. Penelitian ini bertujuan untuk mengetahui kemampuan rhizobakteri dalam membantu fitoekstraksi logam berat kromium pada tanaman jagung. Tahapan penelitian meliputi 1) uji toleransi bakteri terhadap Cr(VI), 2) uji reduksi Cr(VI), dan 3) uji serapan Cr(VI) pada tanaman jagung. Hasil penelitian menunjukkan bahwa Isolat 27 toleran terhadap toksisitas Cr(VI) pada konsentrasi 15 ppm. Isolat 27 mereduksi Cr(VI) secara sempurna dalam waktu 18 jam. Isolat 27 membantu fitoekstraksi logam kromium pada tanaman jagung sebesar 241 kali dibandingkan kontrol. Perlu penelitian lebih lanjut untuk mengetahui jenis asam yang berperan dalam mekanisme fitoekstraksi pada tanaman jagung. Isolat 27 dapat digunakan sebagai inokulan dalam fitoremediasi dan pemacu pertumbuhan tanaman

    Analisis Technological Pedagogical Content Knowledge (TPACK) dalam Implementasi Metode Pembelajaran Daring pada Era Covid-19 di SMA Negeri Se-Kota Tegal

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    Pembelajaran daring adalah metode pembelajaran dengan memanfaatkan media TIK sebagai penunjang proses pembelajaran. TPACK merupakan pengetahuan dan keterampilan dalam mengintegrasikan teknologi ke dalam pembelajaran. Kepuasan peserta didik dalam penggunaan metode pembelajaran adalah sebagai perspektif pengalaman peserta didik setelah menggunakan atau merasakan suatu metode yang digunakan. Penelitian ini menggunakan metode Deskriptif Kuantitatif. Penelitian ini dilaksanakan di SMA Negeri se-Kota Tegal. Menggunakan sampel 375 peserta didik dengan teknik proportionate starfied random sampling, Analisis data dengan cara mendeskripsikan berdasarkan data yang telah terkumpul. Keseluruhan komponen TPACK dalam implementasi metode pembelajaran daring di SMA Negeri se-Kota Tegal dirasa puas oleh peserta didik. Komponen Technological Knowledge memperoleh nilai indeks 68,42%, Pedagogical Knowledge memperoleh nilai indeks 66,66%, content Knowledge memperoleh nilai indeks 66,86%, Technological Content Knowledge memperoleh nilai indeks 72,88%, Pedagogical Content Knowledge memperoleh nilai indeks 67,69%, Technological Pedagogical Knowledge memperoleh nilai indeks 71,63%. (1) Implementasi metode pembelajaran daring di SMA Negeri se-Kota Tegal menunjukkan kategori puas pada setiap komponen, (2) Nilai persentase terendah pada komponen Pedagogical Knowledge dengan nilai indeks 66,66%, (3) Nilai persentase teretinggi pada komponen Technological Content Knowledge dengan nilai indeks 72,88%. Dari hasil yang diperoleh dapat disimpulkan bahwa pelaksanaan pembelajaran daring pada SMA Negeri Se-Kota Tegal berdasarkan kerangka kerja TPACK sudah terlaksana dengan baik

    A short review on membranes for helium separation and purifications

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    Preponderance of membranes have Helium (He) selectivity which causes their gas separation has a potential for helium revival and purification. This review conveys the recent investigations and patent reports for membranes embarking on separation of He. This involves direct retrieval from natural gas which is an auxiliary stage in natural gas processing, alongside niche applications where helium recycling is capable. A summary of the available literatures on polymeric and inorganic membranes for helium separation is presented. In comparable gas industries, discussion on commercial gas separation membranes is with regard to their capacity for helium separation. This paper includes the assorted patented designs of helium recovery and purification by membranes from variety of sources, considering that these exhibit the viability of current available polymeric membranes to separate helium. The review particularly emphasizes processes in which membranes are utilized together with other available separation technology such as pressure swing adsorption (PSA). The combination of technology able to generate high-purity helium gas. This paper also aims to demonstrate the viability of membrane separation process for helium recovery and purification. Current process is focusing on reusing helium instead of separation from its raw sources

    Rules and Routines in Covid-19: How Are the Applications in Physical Education Learning in School?

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    This study aims to determine the application of the rules (rules) and routines (routines) in the learning process of Physical Education in SMP Negeri throughout the Banyumas Regency. This research is quantitative descriptive research. The research method used was a survey method. The subjects in this study were physical education teachers in Banyumas Regency, totaling 36 schools. The sampling technique uses a total sampling technique. The research instrument used in the form of a questionnaire application of rules (rules) with a validity coefficient of 0.925 and a reliability coefficient of 0.991, as well as a routine questionnaire (routines) with a validity coefficient of 0.925 and a reliability coefficient of 0.987. Data analysis techniques using quantitative descriptive analysis presented in the form of a percentage. The results showed that: (1) The application of the rules in Physical Education learning in state junior high schools in Banyumas Regency was in the category of "very less" by 0% (0 teachers), "less" by 0% (0 teachers), "Enough" at 30.56% (11 teachers), "good" at 69.44% (25 teachers), and "very good" at 0.00% (0 teachers). (2) Implementation of routines in Physical Education learning in state junior high schools in Banyumas Regency is in the category of "very less" by 0% (0 teachers), "less" by 0% (0 teachers), "enough" by 69, 44% (25 teachers), "good" by 27.78% (10 teachers), and "very good" by 2.78% (1 teacher). With these results, it can be concluded that the application of rules and routines in SMPs throughout the Banyumas Regency is in the sufficient category
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