A SURVEY STUDY ON STUDENTS’ PERCEPTION OF TEACHERS’ ONLINE TEACHING DURING STUDY FROM HOME POLICY IN JAYAPURA

The pandemic that came in 2019 has ruined learning process forced students living in the with less support territory to drop their school. Even though virtual teaching had been declared from the very beginning to overcome and compensate the pandemic situation, the readiness to adapt the urgent sudden shift become a major issues worldwide, especially to the less support area such as Jayapura. Under this clutter, teachers play an important role to selectively determine the most proper and utilizable media that fits the students’ situation. Therefore, this study was aimed to investigate teachers’ wisdom in Jayapura in terms of media selection, their perfomance using the media, and students’ challenge due to using the. A descriptive quantitative survey research method was applied by assinging 5 questionnaire items adopted from Technology Acceptance Model to 123 students. The data found that students in remote area faced less trouble than students in urban area due to the teachers’ wisdom to select the most proper and applicable teaching media requiring less quota according to the limited circumtance in remote area

Constructivism Approach: Changes in Orientation of Indonesia in the North Natuna Sea to China's Claims

This article discusses Indonesia’s orientation in the North Natuna Sea in the constructivism. The article aims to look at the change of Indonesia's orientation towards the positioning of North Natuna waters following China’s claims as the part of its territories. Indonesia’s orientation used to be for economic development activities. However, Indonesia then swifted such orientation to defense and security. The article applied the constructivist theory of Alexander Went. The article applied the qualitative approach whose data collection was through literature study

Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan

Purposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods  - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income TaxPurposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods  - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Ta

Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan

Purposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods  - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income TaxPurposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods  - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Ta

PENGGUNAAN RENEWABLE ENERGY DIRECTIVE OLEH UNI EROPA UNTUK MENEKANKAN PENOLAKAN IMPOR CRUDE PALM OIL INDONESIA

Uni Eropa (UE) merupakan lembaga yang paling diakui dan dipercaya didunia dalam kaitannya terhadap “Ekolabel” yang dikenal sebagai label yang mengidentifikasi preferensi lingkungan dari keseluruhan produk (barang atau jasa) dalam kategori produk berdasarkan pertimbangan siklus hidup, meskipun UE bersifat sukarela, ratusan perusahaan di seluruh Eropa telah bergabung terkait daya saing dan komitmen UE terhadap lingkungan. Oleh karena itu, Uni Eropa memiliki mekanisme kebijakan yang kompleks dan rumit. Mekanisme kebijakan eco-labelling meliputi serangkaian persyaratan serta alur birokratis yang harus dipenuhi agar suatu produk dapat mendapatkan izin untuk beredar dalam wilayah yurisdiksi Uni Eropa. Renewable Energy Directive (RED) merupakaN salah satu mekanisme yang dikeluarkan oleh Uni Eropa terhadap produk CPO Indonesia yang berdampak terhadap menurunnya ekspor produk CPO Indonesia ke kawasan tersebut. Tulisan ini akan membahas RED sebagai mekanisme yang menekankan CPO Indonesia untuk tidak dapat masuk ke Uni Eropa dalam perspektif Hukum Internasional. Tulisan ini bersifat deskriptif dengan menggunakan metode kualitatif. Hasil dari tulisan ini menunjukkan bahwa penggunaan RED oleh Uni Eropa digunakan sebagai alat penekan untuk produk CPO Indonesia yang akan di ekspor ke kawasan tersebut. Kata Kunci: Crude palm Oil (CPO), Indonesia, International Law, Renewable Energy Directive (RED), The European Union

Standar Ganda Politik Luar Negeri Amerika Serikat Terhadap Kudeta Mesir 2013

This research will examine the double standards of US foreign policy against the coup in Egypt in 2013, given that the US intervention against the Middle East region is very dominant. Attention and the US response be different in response to the case of the coup in Egypt. US seemed to not make this case as a priority despite the coup led to the violation of human rights and democracy. The response shown by the US is very different compared to the US intervention against Iraq and Libya are rated US itself as defending human rights and democracy in the region. The purpose of this research is to find out why the US double standards in its foreign policy related to the Egyptian coup. Data will be explored through literature method (library research). Overall the data will be correlated with foreign political theory of rational actor models that can explain the reason for choosing the attitude of the US double standard in a coup in Egypt in 2013 based on the selection and cost-benefit considerations on the measures taken. The results of this paper indicate that the indication of the double standards shown by the US to Egypt coup influenced by the victory of the Muslim Brotherhood (IM) as a political Islam that could interfere with the stability and US interests in the Middle East. Some of the options and the consequences have been considered by the US in response to the case, including participating ignoring their violations of democracy and human rights in the case even though it was contrary to the foundations and principles of US foreign policy. Another indication that support multiple standards is the response of US allies in the Middle East, such as Israel, Saudi Arabia and the United Arab Emirates who consider IM as a threat to the stability and the Middle East region. Keywords: US double standards, US foreign policy, coup Egypt, political Islam, Muslim Brotherhood Penelitian ini akan mengkaji standar ganda politik luar negeri Amerika Serikat terhadap kudeta di Mesir tahun 2013, mengingat bahwa intervensi AS terhadap kawasan Timur Tengah sangat dominan. Perhatian dan respon AS terlihat berbeda dalam menanggapi kasus kudeta di Mesir. AS seolah tidak membuat kasus ini sebagai prioritas walaupun kudeta tersebut berujung pada pelanggaran HAM dan demokrasi. Respon yang diperlihatkan oleh AS sangat berbeda jika dibandingkan dengan intervensi AS terhadap Irak dan Libya yang dinilai AS sendiri sebagai upaya penegakan HAM dan demokrasi di kawasan tersebut. Tujuan dari penelitian ini ialah untuk mencari tahu mengapa AS bersikap standar ganda dalam politik luar negerinya terkait dengan kudeta Mesir. Data akan ditelaah melalui metode kepustakaan. Keseluruhan data akan dikorelasikan dengan teori politik luar negeri model aktor rasional yang dapat memaparkan alasan AS untuk memilih sikap standar ganda dalam kudeta Mesir 2013 berdasarkan pemilihan dan pertimbangan untung-rugi atas tindakan yang telah diambil. Hasil dari penelitian ini menunjukkan bahwa indikasi standar ganda yang diperlihatkan oleh AS terhadap kudeta Mesir dipengaruhi oleh kemenangan Ikhwanul Muslimin (IM) sebagai political Islam yang dapat mengganggu stabilitas dan kepentingan AS di Timur Tengah. Beberapa pilihan dan konsekuensi telah dipertimbangkan oleh AS dalam merespon kasus ini, termasuk ikut mengabaikan adanya pelanggaran demokrasi dan HAM dalam kasus tersebut walaupun hal tersebut bertentangan dengan landasan dan prinsip politik luar negeri AS. Indikasi lain yang mendukung standar ganda ialah respon sekutu AS di Timur Tengah, seperti: Israel, Arab Saudi, dan Uni Emirat Arab yang menganggap IM sebagai ancaman bagi stabilitas dan kawasan Timur Tengah. Kata kunci: standar ganda AS, politik luar negeri AS, kudeta Mesir, politik Islam, Ikhwanul Muslimi

Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak

This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue

Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak

This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue

KARAKTERISASI GEOKIMIA BATUAN PENGAPIT LAPISAN BATUBARA

Penambangan batubara dapat mempercepat proses terbentuknya air asam tambang (AAT). AATmerupakan limbah hasil kegiatan pertambangan yang berbahaya bagi kesehatan manusia dan lingkungankarena memiliki tingkat keasaman yang tinggi sehingga dapat dengan mudah melarutkan berbagailogam. Dalam rangka penerapan kaidah teknik pertambangan yang baik, regulasi telah mewajibkanperusahaan tambang untuk melakukan kajian terhadap potensi pembentukan AAT saat menyusundokumen studi kelayakan. Kajian yang dilakukan dapat berupa studi geokimia untuk mengetahuikarakteristik batuan dalam menghasilkan asam atau yang dikenal dengan karakterisasi geokimia batuan.Karakterisasi geokimia batuan ditentukan berdasarkan data uji statik yang dikonfirmasi dengan hasil ujikinetik. Empat sampel batuan pengapit batubara yakni ABC 01, ABC 02, ABC 03 dan ABC 04 diambiluntuk dilakukan pengujian skala laboratorium. Dari hasil pengujian, sampel ABC 01 dan ABC 03dikategorikan sebagai batuan yang berpotensi menimbulkan asam (PAF) sedangkan sampel ABC 02dan ABC 04 termasuk batuan yang tidak berpotensi menimbukan asam (NAF). Meskipun berdasarkankriteria penapisan hasil uji statik keempat sampel tergolong PAF, namun dari hasil uji kinetik, hanyasampel ABC 01 dan ABC 03 yang memiliki nilai pH yang sesuai dengan pH AAT, yakni 4. Uji kinetikmerupakan simulasi proses oksidasi dan pelindian batuan yang terjadi di lapangan, sehingga hasil ujikinetik lebih diyakini tingkat kebenarannya dibandingkan hasil uji statik. Hasil dari karakterisasi batuanini dapat digunakan sebagai acuan dalam penanganan AAT yang terbentuk pada kegiatan penambanganbatubar