EJurnal UNCEN (Universitas Cenderawasih)
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ANALISIS DETERMINAN KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI GURU DAN TENAGA KEPENDIDIKAN (GTK) ASN KOTA JAYAPURA DALAM RANGKA IMPLEMENTASI E-FILING PAJAK DI KPP PRATAMA KOTA JAYAPURA
AbstractIndonesia\u27s state revenue, which is 73.7%, is derived from tax revenues, but the compliance rate of individual taxpayers is 59.3% of the total 19 million registered taxpayers. The government continues to encourage increased revenue by improving a sustainable system in tax services, reforming laws and regulations in the field of taxation with the implementation of a self-assessment system. This study analyzes the factors that become indicators in influencing e-filing taxBased on the background described above, the formulation of the problem in this study is the influence of knowledge, socialization, awareness, and culture on increasing compliance with e-filing tax reporting for Teachers and Education Personnel (GTK) of ASN Jayapura City. This study uses purposive sampling and snowball sampling techniques, using causal associative research methods, data obtained directly from respondents through questionnaires. After a series of tests were carried out, the research results obtained that partially the Knowledge variable (X1aninsignificant negative effect on Compliance (Y)reporting e-filing , partially Socialization variable (X2) has a significant effect on Compliance (Y) e-filing , partially Awareness variable (X3) has a significant effect on Compliance (Y) e-filing taxPartial Culture variable (X4)has no significant negative effect on Compliance (Y) reporting e-filing taxSimultaneously Knowledge (X1), Socialization (X2), Awareness (X3), and Culture (X4) have a significant effect on e-filing tax reporting compliance.  Keywords: Comliance; Knowledge; Socialization; Awareness; Culture       Abstrak  Pendapatan negara Indonesia yaitu 73,7% diperoleh dari penerimaan perpajakan, namun tingkat kepatuhan wajib pajak orang pribadi sebesar 59,3% dari total 19 juta wajib pajak terdaftar. Pemerintah terus mendorong peningkatan pendapatan dengan memperbaiki sistem yang berkelanjutan dalam pelayanan pajak, reformasi peraturan perundang-undangan di bidang perpajakan dengan diberlakukannya self assesment system. Penelitian ini menganalisis faktor-faktor yang menjadi indikator dalam mempengaruhi kepatuhan e-filing pajak. Berdasarkan latar belakang yang diuraikan di atas rumusan masalah dalam penelitian ini adalah pengaruh pengetahuan, sosialisasi, kesadaran, dan budaya terhadap peningkatan kepatuhan pelaporan e-filing pajak Guru dan Tenaga Kependidikan (GTK) ASN Kota Jayapura. Penelitian ini menggunakan teknik purposive sampling dan snowball sampling, menggunakan metode penelitian asosiatif kausal, data yang diperoleh langsung dari responden melalui kuesioner Setelah di lakukan serangkaian pengujian didapatkan hasil penelitian yaitu secara parsial variabel Pengetahuan (X1) berpengaruh negatif tidak signifikan terhadap Kepatuhan (Y) pelaporan e-filing pajak, secara parsial variabel Sosialisasi (X2) berpengaruh signifikan terhadap Kepatuhan (Y) pelaporan e-filing pajak, secara parsial variabel Kesadaran (X3) berpengaruh signifikan terhadap Kepatuhan (Y) pelaporan e-filing pajak, dan secara parsial variabel Budaya (X4) berpengaruh negatif tidak signifikan terhadap Kepatuhan (Y) pelaporan e-filing pajak. Secara simultan Pengetahuan (X1), Sosialisasi (X2), Kesadaran (X3), dan Budaya (X4) berpengaruh signifikan terhadap kepatuhan pelaporan e-filing pajak.  Kata Kunci : Kepatuhan; Pengetahuan; Sosialisasi; Kesadaran; Buday
Pendampingan Penyusunan Evaluasi Kompetensi Minimum (AKM) Pada SD Tangwala Skow Yambe Distrik Muara Tami Kota Jayapura
This Community Service Activity is carried out to help teachers in creating hot questions in preparing students who will take the Minimum Competency Assessment. In elementary school arithmetic, AKM wants to know to what extent students are able to understand and master basic mathematical concepts. However, in practice, there are still many schools that have not been able to implement AKM well due to a lack of understanding and knowledge about effective measurement methods. The method steps (1) Identify the problem. (2) Program design for the planned community service program. (3) Implementation of the program through various activities such as: Training and mentoring for school teachers, development of teaching materials and activities to motivate students. (4) This evaluation determines the extent to which this community service program can increase the introduction of AKM numeracy in elementary schools and students\u27 ability to understand and master basic mathematical concepts. The results of the service are improvements in numeracy and problem solving skills in AKM in elementary schools, students\u27 ability to understand and master basic mathematical concepts, as well as students\u27 interest and motivation to study numeracy topic
Pendampingan Pemanfaatan Media Pembelajaran Interaktif di SD Negeri Inpres Koya Tengah Kecamatan Muara Tami Kota Jayapura
Interactive learning media has great potential in improving the quality of education in Indonesia, especially in elementary schools. This article discusses the results of PKM research which aims to provide assistance in the use of interactive learning media at SD Negeri Inpres Koya Tengah, Muara Tami District, Jayapura City. This research aims to improve the effectiveness of learning at the school. The method of implementing activities consists of a preparation stage, an implementation stage. The results of the activity show that the assistance and use of interactive learning media at SD Negeri Inpres Koya Tengah has had a positive impact on the learning process
Sosialisasi Penggunaan Media Interaktif di Sekolah Dasar
his Community Service (PKM) activity is motivated by the challenges and needs of teachers at SDN Inpres Skouw Mabo, Jayapura City, Papua Province, in integrating technology, particularly interactive media, into the learning process. The main objectives of this activity were to enhance teachers\u27 understanding and skills in selecting, using, and integrating various types of interactive media to create more engaging and effective learning. The implementation methods included needs assessment, material development, interactive socialization and training, and evaluation. The results showed a significant increase in teachers\u27 understanding of the concepts and benefits of interactive media, as well as improved skills in using popular interactive platforms. Teachers\u27 enthusiasm in designing the implementation of interactive media in their lesson plans (RPP) also increased. This activity concludes that socialization and practical training are effective in empowering teachers to adopt interactive media, which has the potential to improve the quality of learning at SDN Inpres Skouw Mabo
Pengadaan Tanah Terhadap Tanah Ulayat di Kabupaten Teluk Wondama
Penelitian ini bertujuan untuk mengetahui implementasi pelepasan tanah adat untuk pengadaan tanah untuk kepentingan umum di Provinsi Papua. Penelitian adalah penelitian hukum normatif-empiris, yakni penelitian hukum yang dilengkapi data empirik.  Penelitian ini dilakukan di Provinsi Papua Barat, yaitu pada Kantor Pemerintah Daerah Kabupaten Teluk Wondama dan pemangku adat. Data dianalisis secara deskriktif kualitatif. Hasil penelitian menunjukkan bahwa dalam perjanjian pelepasan tanah hak ulayat tidak dapat dinikmati oleh penggugat sebagai pihak II oleh karena tergugat I telah menerima prestasi dari tergugat II yang seharusnya diterima oleh penggugat akibat dari perjanjian. Dengan dilanggarnya syarat perjanjian tersebut maka terhadap pembayaran sebagai bentuk pelaksanaan perjanjian harus dinyatakan batal demi hukum. Perbuatan hukum pelepasan tanah hak ulayat didasarkan atas musyawarah adat, karena Lembaga Masyarakat Adat bukan bersifat memiliki seluruh tanah ulayat tetapi mempunyai kekuasaan, kewenangan mengatur, penyelenggaraan dan peruntukan atas tanah ulayat.Â
Politik Hukum Pengakuan Eksistensi Masyarakat Hukum Adat: Telaah Kritis Undang-Undang Nomor 2 Tahun 2021
Dalam politik hukum, otonomi khusus secara konstitusi negara mengakui dan menghormati kesatuan-kesatuan masyarakat hukum adat. Dalam perspektif budaya hukum merupakan bentuk makna nilai-nilai dan aturan-aturan adat dalam hukum adat sebagai the living law yang dipedomani masyarakat hukum adat. Hasil penelitian menunjukkan bahwa dari perspektif politik hukum sebagai upaya memahami latar belakang filosofis, sosiologis, dan yuridis  terhadap pengakuan eksistensi masyarakat hukum adat berdasarkan UU Otsus Papua 2001 sebelum perubahan, dalam rangka pemberian kewenangan yang lebih luas bagi Provinsi Papua untuk mengatur dan mengurus diri sendiri di dalam Negara Kesatuan Republik Indonesia. Pemberian Otsus Papua 2001 dan diubah Otsus 2021 sesuai semangat prinsip otonomi khusus untuk mewujudkan keadilan, penegakan supremasihukum, ekonomi, peningkatan kesejahteraan peningkatan kemajuan bagi masyarakat hukum adat Papua
Uji Proksimat (Kadar air, Kadar Abu, Kadar Serat) dan Kadar Polifenol Dari Kulit Kopi Asal Wamena
Pada penelitian ini telah dilakukan uji fisik dan uji kimia pada kulit kopi asal Wamena. Uji fisik meliputi kadar air, kadar abu, dan kadar serat, sedangkan uji kimia meliputi penentuan kadar polifenol. Tahap awal dilakukan proses sortasi, pencucian, pengupasan dan pengeringan terhadap kulit kopi. Proses pengeringan dilakukan dengan menjemur kulit kopi di bawah sinar matahari selama 6 hari. Pada penentuan kadar total fenol dilakukan pengukuran absorbansi menggunakan spektrofotometer Uv – Vis pada λ = 765 nm. Hasil pengujian fisik menghasilkan kadar air sebesar 1,9%, kadar abu sebesar 2,71%, dan kadar serat kasar sebesar 3,29%, sedangkan kadar total fenol sebesar 2,51 %. Hasil penelitian menunjukkan bahwa kulit kopi arabika asal Wamena dapat dijadikan sebagai produk teh cascara dengan dilakukan parameter pengujian lebih lanjut
PENINGKATAN PERILAKU HIDUP BERSIH DAN SEHAT: UPAYA PENCEGAHAN DAN PEMBERANTASAN SARANG NYAMUK DI PERUMAHAN BPD GRAHA BINTANG TIMUR DISTRIK SENTANI KABUPATEN JAYAPURA
The counseling activities Improving Clean and Healthy Behavior through Environmental Cleanliness as an Effort to Prevent and Eradicate Mosquitoes in Residents of BPD Graha Bintang Timur, Sentani District Jayapura Regency, have been conducted on May 7, 2022. The activity aims to motivation the community about the importance of maintaining cleanliness and environmental health in preventing and eradicating malaria mosquito nests, as well as to provide understanding to the public in protect the environment so as to avoid malaria caused by an unhealthy environment. While the benefit of this activity is to increase public understanding in maintaining environmental health, as well as fostering public awareness in clean and healthy living behavior. The methods used in this activity were lectures, discussions and questions as well as answers. The implementation of counseling activity of environmental health began with self-introduction by the team of presenters, then the team of presenters tried to dig basic knowledge of the community about sanitation and environmental hygiene. With the existence of this community service activity on environmental health, hopefully it can increase the knowledge of the residents of BPD Graha Bintang Timur Sentani about a style of healthy life for the sake of creating a better quality of life, and is able to increase the awareness of the people of BPD Graha Bintang Timur Sentani to participate actively in maintaining cleanliness and environmental health.Keywords: sanitation; environmental cleanliness; BPD Graha Bintang Timur SentaniÂ
Pola Distribusi Spasial Dan Temporal Spesies Lebtobrama Sp. Dengan Menggunakan Teknologi Citra Satelit Aqua Modis Di Perairan Distrik Naukenjerai Kabupaten Merauke.
This study aims to determine the spatial and temporal variations of chlorophyll-a and SST by using fashionable satellite data in Naukenjerai District waters and the correlation of chlorophyll-a and SST to the distribution of species Lebtobrama Sp. in the Naukenjerai District. This research was conducted in May to June 2022 in the waters of the Naukenjerai District. MODIS image data analysis was performed at the Aquatic Resources Management Laboratory. The data used are data on the catch and the coordinates of the catch from May to June 2022. The results of this study indicate that the distribution of species Lebtobrama Sp. catches from May to June was 857 kg for 12 trips. While the range of chlorophyll-a in May to June ranged from 0.3 mg /m³ - 2.28 mg/m³ and the SPL range from May to June ranged between 25.42°C - 28.42°C. The results of the correlation between chlorophyll-a and species Lebtobrama Sp. catches showed a moderate relationship (correlation coefficient (r) 0.48), while the relationship between SPL and species Lebtobrama Sp. catches showed a strong relationship (correlation coefficient (r) 0.58) and the relationship of chlorophyll-a and SPL with the trapped catch shows a strong relationship (correlation coefficient (r) 0.59)
Pelatihan Membaca Simbol Bunyi pada Kamus Bagi Guru Bahasa Inggris SMP dan SMA di Kabupaten Jayapura
The teacher\u27s knowledge and skills in using the dictionary as a learning reference are important. For example, in preparing teaching materials for students, teachers need to master the material to be taught. This includes knowing what the words in the text mean, how to say the words, and how to use them. By knowing the sound symbols in the dictionary and continuing to practice using them, teachers will be more prepared and confident in preparing material and presenting it to students. This is the background of this training. The training activities were carried out for one day with discussion and exercise methods. The activity was held at SMA Negeri 1 Sentani and was attended by 12 teachers from schools in Jayapura Regency. The survey results at the beginning of the training showed that most of the teachers did not know how to read sound symbols in a dictionary and had never heard the term sound symbol before. After this training the participants can sound sound symbols and are given some references to be able to continue practicing after the activity is over