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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Pengaruh Sertifikasi Halal, Produk dan Religius Terhadap Persepsi Mahasiswa Ekonomi Syariah IAIN Pontianak Pada Produk Pro Israel
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research empl...
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Transformasi Pemasaran Produk Kerajinan Bordir : Pendampingan Teknologi Digital untuk Perluasan Pasar dan Peningkatan Omzet UMKM Di Desa Mangga Dua Kabupaten Serdang Bedagai
Ritonga, Winsyahputra
; Rangkuti, Muhammad Aswin
; Harahap, Mukti Hamjah
; Kartono, Gamal
; Panggabean, Deo Demonta
; Syah, Dedy Husrizal
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing pengrajin bordir di Desa Mangga Dua melalui implementasi sistem pemasaran digital dan penerapan manajemen usaha modern. Metode yang digunakan adalah pelatihan dan pendampingan partisipatif kepada 60 kepala keluarga pengrajin bordir selama 8 bulan (Maret-Oktober 2025). Kegiatan mencakup pengembangan sistem pemasaran online, pelatihan manajemen usaha dan pembukuan sederhana, serta penyediaan alat packaging modern. Has...
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Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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Effectiveness Duolingo in Improving Student Motivation in Speaking Skills
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This study aims to eval__uate the effectiveness of the treatment in improving participants' learning outcomes. The research design used pretest and posttest, involving 20 participants as samples. Data analysis was conducted using descriptive statistics, correlation tests, and paired t-tests. The study showed a significant increase in posttest scores, from an average of 290.75 to 502.75, indicating that the treatment effectively improved learning outcomes. However, the high standard deviation in...
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Unlocking Potential: How Self-Efficacy Shapes Writing Skills In University Students
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This study aims to analyze the relationship between self-efficacy and college students’ writing skills. Self-efficacy plays an important role in developing students’ confidence in writing, encompassing creativity, technical competence, and strategic approaches. A descriptive qualitative method was employed, using a Likert-scale questionnaire and in-depth interviews with 25 English Education students selected through purposive sampling. The questionnaire revealed that 44% of students felt able to...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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PENGARUH MYOFASCIAL RELEASE DAN POSTURAL AWARENESS TERHADAP PENURUNAN NYERI LEHER AKIBAT FORWARD HEAD POSTURE PADA REMAJA
Physio Journal
Vol 5
, No 2
(2025)
Latar belakang: Forward Head Posture adalah posisi kepala condong ke depan melebihi bahu dimana posisi kepala normal adalah berada sejajar dengan bahu. Posisi Forward Head Posture menyebabkan terjadinya nyeri leher dan dapat menyebabkan penurunan konsentrasi belajar pada pelajar usia remaja. Myofascial release bertujuan untuk meregangkan fascia, mengurangi perlengketan jaringan dan mengurangi nyeri leher sedangkan latihan postural awareness bertujuan untuk memperbaiki postur yang buruk akibat Fo...
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PENGARUH PEMBERIAN NERVE AND TENDON GLIDING EXERCISE TERHADAP PENINGKATAN FUNGSIONAL HAND-WRIST PADA PENJAHIT DENGAN RISIKO CARPAL TUNNEL SYNDROME
Physio Journal
Vol 5
, No 2
(2025)
Latar Belakang: Carpal Tunnel Syndrome (CTS) memiliki keterkaitan erat dengan pekerjaan terutama pekerjaan yang membutuhkan tenaga manual, gerakan tangan berulang, getaran yang ditransmisi oleh tangan, dan gerakan menekuk/memutar pergelangan tangan. Fisioterapi dapat membantu perawatan CTS dengan berbagai modalitas seperti nerve and tendon gliding exercise. Nerve and tendon gliding exercise dapat menstimulasi penyembuhan jaringan lunak serta meningkatkan vaskularisasi saraf medianus di terowonga...
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