Online Journal Systems UNPAM (Universitas Pamulang)
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The Influence Of Tax Sanctions, Awareness, And Taxpayer Compliance On Tax Revenue (Case Study On Individual Taxpayers At The Serpong Tax Service Office)
No full textThis study aims to examine the influence of tax sanctions, taxpayer awareness, and taxpayer compliance on tax revenue at the Serpong Tax Service Office (KPP Serpong). The method used in this study is a quantitative approach with primary data as the main source. The population consists of individual taxpayers registered at KPP Serpong, with samples taken using purposive sampling technique. The researcher determined 100 respondents based on Slovin’s formula with a 10% margin of error. Data collection was conducted through questionnaire distribution, while data analysis employed multiple linear regression assisted by SPSS version 26. The results indicate that tax sanctions, taxpayer awareness, and taxpayer compliance significantly affect tax revenue. This means that the enforcement of sanctions against tax violations can increase taxpayer awareness in fulfilling their obligations, which ultimately has a positive impact on state tax revenue
Pengaruh Content Marketing dan Diskon Harga di Aplikasi Tiktok terhadap Perilaku Pembelian Impulsif pada Mahasiswa Program Studi Pendidikan Ekonomi Universitas Bhinneka PGRI Tulungagung
No full textThis study aims to examine the influence of content marketing and price discounts on the TikTok application on impulsive buying behavior among students of the Economics Education Study Program at Universitas Bhinneka PGRI Tulungagung. Impulsive buying among students has increased along with the growth of digital technology and the rise of online shopping through social media, especially TikTok Shop. This research uses a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 166 respondents and analyzed using multiple linear regression. The results show that both content marketing and price discounts significantly influence impulsive buying behavior. Simultaneously, these variables also have a significant effect on students' impulsive purchases. These findings indicate that digital marketing strategies through social media strongly impact unplanned purchasing decisions, particularly among younger consumers. As TikTok becomes an increasingly popular marketing platform, understanding how content and pricing strategies influence consumer behavior is essential for businesses. Therefore, creative and social media-based marketing efforts can be key to attracting attention and driving impulsive buying behavior
Does problem-based learning increase accounting students' critical thinking and learning outcomes?
No full textThis study examines the impact of implementing a problem-based learning (PBL) model on accounting students' critical thinking and learning outcomes. The design of this study was a quasi-experimental non-equivalent group pre-test and post-test involving 80 accounting students at Wahidin Vocational High School, Cirebon City. The pre-test and post-test results were then tested using the two-group sample t-test and paired t-test methods to test our hypotheses. As a result, we found that the PBL model improved critical thinking and student learning outcomes. In implementing the PBL model, we employed 10 learning steps, from identifying learning objectives, designing problems, encouraging students to research and find solutions to problems, and contextualizing learning outcomes. Finding solutions to problems has proven effective in building critical thinking and student learning outcomes. The discussion process between students when building the right solution to the problem can also build a better understanding and competence in the accounting field. However, teachers need to be facilitators who can encourage student participation in finding solutions and discussions.
Abstrak
Studi ini menguji dampak implementasi model problem-based learning (PBL) terhadap critical thinking dan learning outcome siswa jurusan akuntansi. Desain penelitian ini adalah quasi-eksperimental non equivalent group pretest and postest yang melibatkan 80 siswa jurusan akuntansi di Sekolah Menengah Kejuruan Wahidin Kota Cirebon. Hasil dari pre-test dan post-test tersebut kemudian diuji dengan metode t-test two group sample dan paired t-test untuk menguji hipotesis yang dibangun. Hasilnya, penelitian ini menemukan bahwa model PBL terbukti dapat meningkatkan critical thinking serta learning outcome siswa. Dalam mengimplementasikan model PBL, kami menggunakan 10 langkah pembelajaran dari mulai mengidentifikasi tujuan pembelajaran, mendesain masalah, mendorong siswa untuk meneliti dan menemukan solusi atas masalah, hingga mengintegrasikan hasil pembelajaran secara kontekstual. Proses pencarian solusi atas masalah yang diberikan terbukti efektif dalam membangun critical thinking dan learning outcome siswa. Proses diskusi antar siswa ketika membangun solusi yang tepat atas masalah yang diberikan juga dapat membangun pemahaman dan kompetensi pada bidang akuntansi yang lebih baik. Hanya saja, guru perlu menjadi fasilitator yang dapat mendorong partisipasi siswa dalam proses pencarian solusi dan diskusi tersebut
System Circuit Analysis of Solar Panel Chicken Egg Incubator
No full textThe chicken egg incubator is an innovation in the method of hatching chicken eggs that has higher efficiency and is up-to-date compared to using incubating hens. With this incubator machine, the incubation process of chicken eggs can be controlled and can reach the ideal temperature and humidity for the hatching process of chicken eggs. This research was conducted to find out how much power is used by this chicken egg incubator machine, as well as how long it takes for 300 Wp solar panels to charge a battery with a capacity of 12 V / 80 Ah. The research was conducted to find out the percentage of success of this egg hatching and to calculate how long it takes to reach the BEP (Break Even Point). This chicken egg incubator machine is powered by a 300 Wp solar panel with a 12 V / 80 Ah battery. In the incubator circuit there is a humidifier mist maker component to maintain the incubator humidity at 50%–60%. Lighting uses 2 incandescent lamps with a total power of 50 W, as well as a ventilation fan that turns on when the temperature in the incubator is excessive in order to keep the temperature at 36 ℃–38.5 ℃. The drive motor is set to move for 3 seconds every 3 hours. This chicken egg incubator has a power consumption of 74.55 W with an egg hatching success rate of 86%. This chicken egg incubator takes about 500 days or 1 year and 5 months to reach its BEP (Break Even Point)
A Systematic Review on the Acoustic Performance of Nanocellulose-Modified Natural Fibers for Sound Insulation and Absorption Applications
No full textNoise pollution has become an increasingly concerning environmental issue, driving the development of sustainable acoustic materials as alternatives to conventional synthetic materials. This research conducts a systematic literature review on the acoustic effectiveness of natural fiber-based nanocellulose in sound isolation and absorption applications. The research method employs a qualitative approach with a comprehensive analysis of scientific publications from Scopus, Web of Science, ScienceDirect, and Google Scholar databases over the past ten years. The review results indicate that modification of natural fibers such as coconut coir, hemp fiber, banana pseudostem, and rice straw with nanocellulose at a concentration of 1-1.5% w/v is capable of improve sound absorption coefficients up to 0.7-0.9 in the 500-2000 Hz frequency range, comparable to synthetic materials such as fiberglass and mineral wool. This material demonstrates advantages in terms of dimensional stability improvement of 35-40%, lightweight density (150-300 kg/m³), balanced acoustic characteristics across a broad frequency spectrum, and biodegradable properties providing minimal environmental impact. The potential applications of this material are extensive in construction, automotive, and acoustic industries, with noise reduction capabilities of up to 8-12 dB. Despite facing challenges in raw material variability and production scalability, natural fiber and nanocellulose-based acoustic materials have promising prospects as sustainable solutions to global noise pollution problems with competitive performance against conventional materials
Design of Helical Type Steam Generator for Experimental Power Reactor – Helium Side
No full textPrevious research has not analyzed the helium temperature distribution in the RDE steam generator shell. This study aims to fill that gap by analyzing these thermal characteristics with empirical calculations and Ansys Fluent simulations. The validity of the RDE steam generator design is reaffirmed, having been successfully analyzed from both the water-flow perspective in previous research and the helium-side perspective in the present study. The analytical methods used herein showed strong consistency, with empirical and numerical simulation results differing by less than 10% across all parameters. Although the calculated shell height of 5.73 m exceeds the RDE design's 4.97 m, the overall design's validity is confirmed
Penerapan Metode Forward Chaining dalam Mediagnosis Penyakit pada Ternak Babi
No full textThe The pig population in North Central Timor (TTU) Regency in 2025 reached 111,704, making pig farming one of the main sources of livelihood for the local community. However, farmers often experience substantial losses due to high livestock mortality rates during disease outbreaks. This situation is largely attributed to the limited knowledge of pig farmers regarding disease symptoms and types, as well as limited access to information on early disease management. This study aims to develop a pig disease diagnostic application capable of identifying disease types based on observable symptoms and providing recommendations for initial treatment and preventive measures. The application was developed using the Rapid Application Development (RAD) method to accelerate system design and implementation. Meanwhile, the Forward Chaining method was applied as a fact-finding technique to infer accurate conclusions regarding disease types based on symptoms. The results of this study include a web-based pig disease diagnostic application that implements symptom tracking using forward chaining, enabling farmers to independently identify pig diseases more quickly and accurately. The developed application is expected to help reduce pig mortality rates and improve the efficiency of livestock production, particularly pig farming in TTU Regency
Analisis Kinerja Keuangan Bank BUMN Periode 2017-2021
No full textPenelitian ini bertujuan untuk menganalisis tingkat kesehtan bank milik pemerintah yaitu Bank Negara Indonesia, Bank Mandiri dan Bank Rakyat Indonesia periode 2017-2021 dengan menggunakan metode Risk-Based Bank Rating (RBBR). Kategori RBBR yang digunakan yaitu Risk Profile (Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR)), Earning (Return On Asset (ROA)) dan Capital (Capital Adequecy Ratio). Hasil analisis yaitu Non Performing Loan (NPL) menunjukan bahwa Bank Negara Indonesia, Bank Mandiri dan Bank Rakyat Indonesia masuk kategori sehat. Sedangkan diukur dari rasio Loan to Deposit Ratio (LDR) tiga bank tersebut pada periode yang sama masuk pada kategori cukup sehat. Penilaian tingkat kesehatan bank dilihat dari faktor Earning pada periode 2017-2021 dengan rasio Return On Asset (ROA) menunjukan bahwa Bank Negara Indonesia, Bank Mandiri dan Bank Rakyat Indonesia masuk kategori sangat sehat. Penilaian tingkat kesehatan bank dilihat dari faktor Capital pada periode 2017-2021 dengan rasio Capital Adequecy Ratio menunjukan bahwa Bank Negara Indonesia, Bank Mandiri dan Bank Rakyat Indonesia masuk kategori sangat sehat
A Comparative Study of the Influence of Online Store Perception and Offline Store Perception on Purchase Decisions with Customer Satisfaction as a Mediating Variable in the Islamic Business Perspective
No full textThis study aims to examine and compare the influence of online store perception and offline store perception on consumer purchasing decisions at Sociolla in Bandar Lampung, considering customer satisfaction as a mediating variable from an Islamic business perspective. Employing a quantitative approach with a descriptive method, the research focuses on Sociolla consumers residing in Bandar Lampung who have made purchases both online and offline. Data collection was conducted through questionnaires, and the analysis utilized Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The findings reveal that offline store perception has a positive and significant effect on customer satisfaction and on purchasing decisions. Conversely, online store perception does not significantly affect customer satisfaction or purchasing decisions. Customer satisfaction significantly mediates the effect of offline store perception on purchasing decisions, but does not mediate the effect of online store perception. In conclusion, offline store perception positively and significantly influences purchasing decisions, mediated by customer satisfaction, while online store perception does not have a significant impact and is not mediated by customer satisfaction. From an Islamic business perspective, these results underscore the importance of honesty, transparency, and quality service in fostering customer satisfaction and encouraging purchasing decisions. However, the study has limitations, including its reliance on the subjective perceptions of respondents, which may be influenced by personal experiences, and its focus on consumers in Bandar Lampung, which restricts generalizability. Additionally, the research has not explored other variables such as brand loyalty or perceived value
Potential Review Assessment with 9 Grid Talent Management Boxes there are PT X Employees
No full textPotential review is a component of talent management that aims to identify the extent to which an individual can be projected into a higher position within an organization. This study aims to understand the implementation of potential review assessment at PT X using the 9 Box Grid talent mapping method. The subject of this study is an employee of PT X who is being considered for promotion to the position of Senior Officer of HR and Organizational Planning, Data collection was conducted using a combination of work test, interview, and psychological tests. Data analysis was carried out using a descriptive qualitative approach. The results indicate that the subject was categorized into the "current star" within the 9 Box Grid, demonstrating high performance and moderate potential that needs to be further developed