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PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS DAN PENERAPAN LAYANAN ONLINE YANG DIMODERASI KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Probolinggo)
Penelitian ini menggunakan rancangan penelitian kuantitatif. Penelitian kuantitatif mengharuskan peneliti untuk menjelaskan bagaimana variabel mempengaruhi variabel yang lain. Jenis penelitian ini adalah eksplanatori yang menjelaskan hubungan sebab akibat dari beberapa variabel melalui pengujian hipotesis. Penelitian ini menggunakan data primer yaitu data yang dikumpulkan langsung dari lapangan dengan menyebar kuesioner kepada 103 responden. Responden penelitian ini adalah Wajib Pajak pada KPP Pratama Probolinggo dan dianalisis menggunakan metode SEM berbasis Partial Least Square (PLS) dengan Software PLS yaitu SMARTPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa: (1) Pengetahuan Perpajakan mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (2) Pelayanan Fiskus mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (3) Layanan online mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (4) Kesadaran Wajib Pajak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (5) Pengetahuan Perpajakan yang dimoderasi Kesadaran Wajib Pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (6) Pelayanan Fiskus yang dimoderasi Kesadaran Wajib pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (7) Layanan online yang dimoderasi Kesadaran Wajib pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi
ANALISIS NERACA AIR BERSIH TANDON AIR TIRTO WENING DI DESA MASARAN MUNJUNGAN KABUPATEN TRENGGALEK
Dalam menghadapi tantangan keberlanjutan sumber daya air, analisis proyeksi jumlah penduduk menjadi suatu yang krusial untuk memahami kebutuhan air bersih di masa depan. Penelitian ini bertujuan menganalisis hubungan antara jumlah penduduk dan neraca air bersih di wilayah tertentu. Metode yang digunakan meliputi analisis data sekunder dari jumlah penduduk dan laporan penggunaan air, serta model proyeksi populasi dengan metode geometri. Hasil penelitian menunjukkan adanya korelasi antara pertumbuhan jumlah penduduk dengan jumlah kebutuhan air bersih, yang berpengaruh pada analisis neraca air. Rekomendasi dari penelitian ini mencakup pengembangan strategi pengelolaan air yang berkelanjutan, peningkatan efisiensi penggunaan air, serta promosi kesadaran akan konservasi air di masyarakat. Temuan ini diharapkan dapat menjadi dasar bagi pengambil kebijakan dalam merencanakan dan mengelola sumber daya air untuk mendukung pertumbuhan penduduk yang berkelanjutan, serta rujukan bagi penelitian selanjutnya. Berdasarkan perhitungan perkiraan ketersediaan air bersih Tandon Air Tirto Wening Desa Masaran Munjungan Kabupaten Trenggalek pada tahun 2043 di peroleh angka 38.638,08 m3/tahun atau 1,23 lt/detik, sedangkan perhitungan proyeksi kebutuhan air tahun 2043 adalah sebesar 9723.60 m3/tahun atau 0,31 lt/detik. Jadi dapat disimpulkan neraca air Tandon Air Tirto Wening Desa Masaran hingga tahun 2043 mengalami surplus sebesar 28914.48 m3/tahun atau 0,92 lt/detik (kondisi sangat baik)
PENINGKATAN KOMPETENSI SISWA SMK MELALUI PELATIHAN SIMULASI KONFIGURASI JARINGAN KOMPUTER MENGGUNAKAN BOSON NETSIM
Kegiatan pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan praktis siswa SMK Muhammadiyah 8 Pakis dalam bidang jaringan komputer melalui simulasi konfigurasi menggunakan aplikasi Boson NetSim. Ruang lingkup kegiatan mencakup pengenalan konsep dasar jaringan, pengalamatan IP, dan teknik subnetting, serta praktik konfigurasi jaringan berbasis simulasi. Metode yang digunakan meliputi pemaparan materi, diskusi interaktif, dan praktik langsung menggunakan komputer. Peserta pelatihan terdiri dari siswa kelas XI dan XII program keahlian Teknik Jaringan Komputer dan Telekomunikasi. Data dikumpulkan melalui kuisioner tertutup dan terbuka yang diberikan setelah pelatihan untuk mengukur tingkat pemahaman, efektivitas metode, dan kepuasan peserta. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada aspek pemahaman konseptual dan kemampuan praktis peserta dalam konfigurasi jaringan. Pelatihan ini juga menunjukkan bahwa penggunaan media simulasi efektif untuk menjembatani keterbatasan fasilitas laboratorium fisik. Model pelatihan ini berpotensi diterapkan secara lebih luas di sekolah kejuruan lain sebagai solusi alternatif pembelajaran berbasis praktik. Selain itu, kegiatan ini membuka peluang untuk pengembangan kurikulum pelatihan berbasis learning by doing yang terintegrasi dengan teknologi simulasi jaringan
Pengaruh Stigma terhadap Gangguan Kesehatan Mental di Lingkungan Kerja: Tantangan dan Implikasi Hukum pada Amal Usaha Muhammadiyah di Kota Surabaya
In a society where knowledge of mental health is still limited, stigma can contribute to discrimination, isolation, and unfair treatment of individuals experiencing mental health problems. In the workplace, such stigma can affect the quality of working relationships, job satisfaction, and overall productivity. Companies have a responsibility to their employees, including those with mental disorders, as stipulated in Article 35 paragraph 3 of the Indonesian Labor Law No. 13 of 2003. This study aims to investigate the impact of stigma on mental health in the workplace, focusing on the context of Muhammadiyah organizations in Surabaya. Both quantitative and qualitative methods were employed. Quantitative data was collected through questionnaires distributed to 150 respondents, while qualitative data was obtained through interviews and observations of 10 respondents. The results showed that stigma had a 4% influence on employees' mental health. This finding underscores the importance of creating a more supportive and stigma-free work environment to improve employee well-being, describe mental health among employees, and highlight the need for policies that can prevent and address mental health problems, especially in Muhammadiyah organizations with their mission of dakwah.In a society where knowledge of mental health is still limited, stigma can contribute to discrimination, isolation, and unfair treatment of individuals experiencing mental health problems. In the workplace, such stigma can affect the quality of working relationships, job satisfaction, and overall productivity. Companies have a responsibility to their employees, including those with mental disorders, as stipulated in Article 35 paragraph 3 of the Indonesian Labor Law No. 13 of 2003. This study aims to investigate the impact of stigma on mental health in the workplace, focusing on the context of Muhammadiyah organizations in Surabaya. Both quantitative and qualitative methods were employed. Quantitative data was collected through questionnaires distributed to 150 respondents, while qualitative data was obtained through interviews and observations of 10 respondents. The results showed that stigma had a 4% influence on employees' mental health. This finding underscores the importance of creating a more supportive and stigma-free work environment to improve employee well-being, describe mental health among employees, and highlight the need for policies that can prevent and address mental health problems, especially in Muhammadiyah organizations with their mission of dakwah
Kebijakan Inventarisasi Tanah Ulayat atau Adat Pada Status Hukum Tanah Di Indonesia
Land is an inseparable part of human life from conception to death. Land not only functions as a foundation for human economic activities, but is also an important object for social, cultural and political life. Customary law communities have concerns about customary land certification because of the potential risks it poses, such as the imposition of HPL certificates on customary land and the potential for escalation of conflict between customary law communities as a result of parties attempting to represent customary law communities through intermediaries to facilitate cooperation. This research primarily tries to assess and analyze the legal implications of the customary land inventory law in Indonesia, but also seeks to find and analyze the ideal legal protection to provide legal certainty for customary law communities who manage customary land in Indonesia. This research examines related laws using normative juridical methods. Based on the findings, the external and internal survival of indigenous communities is closely related to the use of customary land in their customary territories. Therefore, the state must continuously ensure the continuity and existence of indigenous communities who manage customary land. A positive development in the fight for legal certainty of customary land is the idea of community rights certificates. The certificate itself is very good, but the legal framework on which it is based needs more improvement, especially with regard to the idea of people's rights in law
Batas Maksimum Suku Bunga Financial Technology Lending Terhadap Nasabah Pinjaman Online
Online loans, also referred to as pinjol, are well recognized among the Indonesian population. Online lending is a business activity that involves lending money through digital platforms. It is supervised by the Financial Services Authority (OJK). However, not all players in the online lending industry comply with regulations, especially when it comes to determining interest rates. This is due to the lack of stringent and comprehensive regulations governing the determination of interest rates by the OJK, which allows several economic actors to use these rules. Currently, there are still numerous online loan applications that violate existing standards by setting interest rates that are not in compliance. These applications remain easily accessible to the public, which can have detrimental effects on individuals' lives, particularly among younger generations. In order to address and mitigate the issues that develop, it is imperative for the government to play a crucial role in making concerted efforts to resolve these problems, thereby ensuring that clients utilizing this online lending platform consistently have a sense of security and comfort. The findings of this study indicate that there are several online loan applications that remain valid but fail to adhere to requirements when it comes to disclosing interest rates to customers. This non-compliance has adverse effects for customers, both in terms of tangible and intangible consequences. Hence, in this particular scenario, the involvement of the OJK is indispensable in overseeing the participants of the internet lending industry and ensuring the safeguarding of customers utilizing these services
A MORPHOLOGY OF THE EFFECT OF THE MAGNETORHEOLOGICAL ELASTOMER MATERIAL IN THE ADDITION OF COBALT FERRITE NANOMATERIAL
Smart materials have been defined as functional substances that have the ability to respond to a variety of stimuli from the environment. Magnetorheological elastomers (MREs) are a class of advanced materials. They consist of magnetic particles dispersed in an elastomeric matrix. These particles have the ability to tune the mechanical properties of the material through a tunable response to applied magnetic fields. The purpose of this research is to investigate the effect of adding Cobalt Ferrite nanomaterial, which has strong magnetic properties, to MRE material at a specified weight percent by volume. For vibration damping, the materials show promising characteristics for vibration reduction applications due to their high carbon content and favorable mechanical properties. Specifically, carbon-based composites are known for their ability to absorb vibrations effectively. Based on both the elemental composition data and current research findings, MRE-2 is identified as the most suitable material for vibration reduction applications due to its optimal carbon content and balanced elemental composition that supports effective damping characteristics. Where MRE-2 is a mixture of materials consisting by weight of 5% silicone oil, 65% silicone rubber, up to 29.5% carbonyl magnetic particles (CIPs), and up to 0.5% cobalt ferrite
CLASSIFICATION OF SINAU BARENG SUSTAINABILITY IN SURABAYA USING ATTENDANCE DATA AND SUPERVISED LEARNING
Sinau Bareng is one of the educational programs initiated by the Dinas Pendidikan Kota Surabaya, focusing on collaborative learning activities for school-aged children. The sustainability of Sinau Bareng activities relies heavily on participant attendance at each location. A key issue that arises is the absence of participants (tutors and students) in several locations, which prevents the activities from being carried out effectively. Therefore, it is necessary to predict the sustainability of activities at each location based on participant attendance data. This prediction aims to support decisionmaking in selecting and continuing appropriate learning locations. This study compares three algorithms Support Vector Machine (SVM), Random Forest, and Naïve Bayes to determine whichis more suitable for predicting sustainability at each location. The research process follows the CRISP-DM framework, which consists of six stages: business understanding, data understanding, data preparation, modeling, evaluation, and deployment. The dataset used includes attendance records categorized by tutors and students over a period of time, with each record labeled according to its sustainability status. The evaluation results indicate that the best-performing model is the Random Forest algorithm using a 4/5 K-Fold validation split, achieving an accuracy of 93.02%, precision of 86.53%, recall of 93.02%, F1-score of 89.66%, and AUC of 90.48%.. These results suggest that Random Forest is highly effective for handling attendance-based sustainability predictions in community-driven education programs
ANALISA KEKERASAN DAN POROSITAS ALUMUNIUM HASIL PENGECORAN LOGAM MENGGUNAKAN DAPUR KRUSIBEL DENGAN VARIASI DIAMETER PIPA BLOWER
Dapur krusibel adalah alat pengecoran logam yang melebur logam tanpa kontak langsung dengan bahan bakar (indirect fuel-fired furnace). Efisiensinya relatif rendah, di bawah 70%, dibandingkan peralatan lain seperti boiler (>90%) karena suhu operasinya yang tinggi. Permasalahan utama adalah material cacat akibat pemanasan yang tidak optimal, sehingga logam tidak melebur sempurna. Penelitian dilakukan untuk menganalisis kekerasan dan porositas aluminium hasil pengecoran dengan variasi diameter pipa blower: ¾", 1", dan 1½". Hasil penelitian menunjukkan bahwa diameter pipa blower memengaruhi kualitas aluminium. Aluminium dengan pipa blower diameter 2.81 cm memiliki kekerasan tertinggi (46.38 HV) dan porositas terendah (2.69%). Sebaliknya, pipa blower diameter 3.57 cm menghasilkan aluminium dengan kekerasan terendah (39.28 HV) dan porositas tertinggi (32.06%). Pada area patahan, aluminium dari pipa blower 2.81 cm memiliki porositas terendah (2.38%), sedangkan pipa blower 3.57 cm memiliki porositas tertinggi (8.41%). Penelitian ini menunjukkan bahwa pemilihan diameter pipa blower yang tepat dapat meningkatkan performansi dapur krusibel, menghasilkan aluminium dengan kekerasan lebih tinggi dan porositas lebih rendah, serta mengurangi cacat produksi pada pengecoran logam
“REMBUG GENKU” REMAJA BUGAR GENERASI KUAT DENGAN MENINGKATKAN PENGETAHUAN REMAJA TENTANG TRIAD KRR
Masa remaja merupakan masa pertumbuhan dan perkembangan yang pesat secara fisik, psikis dan intelektual. Menurut Word Health Organization (WHO) tahun 2014 batasan usia remaja adalah 10 – 19 tahun. Beberapa penelitian mengungkapkan remaja memiliki masalah yang cukup serius selama masa peralihannya. Masa peralihan inilah yang membuat remaja rasa ingin tahunya sangat tinggi. Rasa ingin tahu jika tidak mendapatkan informasi yang benar, maka dapat berisiko pada kehidupan remaja tersebut, salah satunya masalah tentang TRIAD KRR. TRIAD KRR adalah Tiga Ancaman Dasar Kesehatan Reproduksi Remaja yaitu Seksualitas, HIV/AIDS dan NAPZA. Tujuan PKM ini adalah untuk menjaga remaja tetap bugar dalam menghadapi masa peralihan dan terhindar dari masalah yang berkaitan dengan TRIAD KRR. Metode yang dilaksanakan adalah dengan memberikan penyuluhan tentang TRIAD KRR dan dampaknya. PkM ini dilaksanakan pada siswa kelas IX di SMPN 26 Malang. Kesimpulan dari PkM adanya peningkatan pemahaman siswa terhadap TRIAD KRR dan dampak yang ditimbulkan. Remaja merupakan generasi penerus bangsa, remaja yang sehat akan membuat negara kuat