Lamintang Online Journal (Lamintang Publisher)
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The Effect of Awareness of Paying Taxes, Tax Sanctions on Willingness to Pay Income Tax in Tabalong Regency
Full text linkThis research is a field research, quantitative in nature which has two independent variables, namely Awareness of Paying Taxes (X1), Tax Sanctions (X2), and using one dependent variable, namely Willingness to Pay Taxes (Y). This study aims to determine: (1) The effect of Awareness of Paying Taxes and Tax Sanctions Simultaneously on Willingness to Pay Taxes. (2) the influence of Awareness of Paying Taxes and Tax Sanctions partially on Willingness to Pay Taxes. The population of this research is the taxpayer on income tax in Tabalong Regency. The sample using Convenience Sampling is 100 respondents. Data collection techniques using a questionnaire. The collected data were analyzed using validity test, reliability test, classical assumption test, and multiple regression. The results of this study indicate that: (1) there is no positive and significant effect on Awareness of Paying Taxes, Tax Sanctions on Willingness to Pay Taxes. Shown by the value of Fcount 1.120 < Ftable 2.70 and with a significance (0.345 > 0.050), (2) there is no positive and significant effect of Awareness of Paying Taxes on Willingness to Pay Taxes. Shown by the value of -0.358 < 1.66088 and with a significance (0.721 > 0.050), (3) There is no positive and significant effect of Tax Sanctions on Willingness to Pay Taxes. It is indicated by a value of 0.143 < 1.66088 with a significance (0.137 > 0.050)
Beyond the Inclusive Possibility: Understanding Human Trafficking in the Unexplored Directions. An Explorative Assessment in the Indian Context
No full textObjectives: To study human trafficking and its typology, and various socio-cultural, political, economical triggers responsible for this sinister social reality, and also analyze gender and age-based victimization’ also simultaneously examine the international and domestic laws to combat human trafficking and its implementable capacities. Subjects and methods: The proposed examination was an exploratory, qualitative sample-based survey study. The body of data analyzed was mustered up from multiple sources, primarily from the students of University level enrolled in various studies, including social workers, community activists through convenient and judgmental sampling spread over 6 months, and the contents were analyzed. Results: Various socio-cultural, political, and economic grounds were observed for human trafficking for its various heinous purposes. Gender-based victimization and age-based victimization in the version of child trafficking were the prominent findings. The loopholes and shortcomings in various laws to shackle human trafficking were discovered. It was also further examined that most of the laws and socio-cultural ambiance are not victim-friendly and do not stop secondary victimization of the trafficked victims. Conclusion: Human trafficking has wide-ranging socio-cultural, economical, environmental, and political triggers in India; which have continued for a huge span of time in many parts and locations of the country. The nature of most of the problems resembles that in many other parts of the world. The present status and higher vulnerability of women and children in the domain of human trafficking for various purposes primarily for sexual exploitation and for cheap labor purposes suggest the need to improve legal, socio-cultural, economic, political, ecological, environmental, and developmental methods along with focused attention to local community involvement and participation
OPS Development of Authentic Assessment Instruments Based on Character Education in Elementary School
No full textThis study aims to develop an authentic assessment instrument for spiritual attitudes and social attitudes based on character education in grade IV SD Negeri 125138 Pematangsiantar. The research method uses research and development (R & D) with a development model according to Borg and Gall. The development of the thematic average instrument based on character education and equipped with an authentic assessment instrument for spiritual attitudes and social attitudes based on character education has proven to be effective. The pretest learning outcomes of the control and experimental classes, namely the control class were 57.16 while the experimental class was 60.28. After the trial was carried out for 6 meetings, the average posttest score in the control and experimental groups increased to 71.36 and 75.56. The results of the t-test obtained tcount = 6.280 with a significance level of Sig. (2-tailed) 0.002 < = 0.05. The control class students' learning activities reached an average of 52% in the good enough category and the experimental class reached an average of 88.6% in the good category. Thus, the increase in student learning outcomes was higher in the experimental group. The N-Gain obtained is 0.54 which shows the number <0.6 which means that it is very effective
Addressing Equity: Assessing Inclusion and Diversity in Government Services, Operations, and Management
Full text linkEquity is the use of justice to recognize each other’s rights, using equality for the same. On the other hand, equity adjusts the rules to certain conditions to make it fairer and more equitable in an organization. It also serves as a platform of justice and because it does not prescribe written laws, it only creates more democracy and also has a role in law. Enlightening managers and leaders on how to inculcate and seek a diverse workforce to increase productivity by employing all employees to their maximum potential, resulting in increased profitability and effectiveness. Because of the importance of business, organisational management, and human capital management, the topic has become one of the most thought-provoking problems now debated. To be competitive, one must learn to deal with a wide range of situations. This paper discloses that workplace diversity and inclusion boost employees' ability in critical thinking, solving problem, and their professional skills. These positive outcomes will eventually enable organizations to attract talent, improve corporate attractiveness, and improve performance, productivity, and finances. As a result, this paper highlights the historical background of the different races in their job scope before and after Merdeka, the results of the survey and interview session in regards to the inclusion of multiracial in their workplace, factors that less inclusion of other races in the workplace and the Islamic perspective of the inclusion diversity in any kind of area
Kesan daripada Pandemik: Murid Hilang Rasa Hormat Terhadap Guru
Full text linkPandemik Covid-19 membawa perubahan dalam dunia pendidikan. Murid-murid yang bervariasi latar belakang kehidupan ikut merasai perubahan proses pengajaran dan pembelajaran (PdP) yang membawa kesan kepada tingkah laku murid sama ada yang positif mahupun negatif. Pelbagai masalah dan cabaran yang dihadapi oleh banyak pihak terutama guru dalam membentuk nilai murni dalam kalangan remaja khususnya insan yang bergelar murid. Susulan daripada pandemik ini, perspektif murid dan tingkah laku mereka terhadap guru turut berkurang akibat daripada kesan norma baharu. Kajian ini mengkaji kesan daripada pandemik terutamanya murid hilang rasa hormat terhadap guru.
Impact of the Pandemic: Students Lose Respect for Teachers
Abstract: The Covid-19 pandemic brought changes in the world of education. Pupils with varied backgrounds experience changes in the teaching and learning process (PdP) which has an impact on pupils' behavior whether positive or negative. Various problems and challenges faced by many parties, especially teachers, in forming good values among teenagers, especially people who hold the title of student. Following this pandemic, students' perspectives and their behavior towards teachers also decreased as a result of the impact of the new norms. This study examines the effects of the pandemic, especially students losing respect for teachers.
Keywords: Behavior Management and Discipline, SWOT, Teaching and Learning
Factors Associated with the Use of Skilled Birth Attendants in Indonesia
Full text linkThe maternal mortality rate in Indonesia of 305/100,000 live births is still far from the SDGs target in the year 2030, which is 70/100,000 live births. The WHO states that the main causes of maternal mortality are bleeding, infection, preeclampsia-eclampsia, complications of childbirth, and unsafe abortion. This can be prevented if the mother can access health services, especially the use of skilled birth attendants to overcome complications of pregnancy and childbirth. This study aims to determine the factors associated with the use of skilled birth attendants in Indonesia. This cross-sectional study with a total sample of 4.543 women aged 15-49 years who gave birth to the last child selected in a sample of secondary data Indonesia Demographic Health Survey (IDHS) 2017. The dependent variable of the study was a skilled birth attendants and the independent variable was sociodemographic factors (age, education, employment, area of residence), antenatal factors (antenatal care examiner, antenatal place, antenatal frequency), medical factors (pregnancy complications and birth complications). The results of this study indicate that the dominant factor in the selection of skilled birth attendants is pregnancy examiners. Pregnancy examiners who examine the pregnancy by an obstetrician have the opportunity to choose a permanent delivery at an obstetrician, which is 8.33 (95% CI 6,75 – 10,29) times compared to choosing a midwife after being controlled by other variables
The Role of Islamic Rural Banks in the Development and Strengthening of Micro, Small and Medium Enterprises in the Agribusiness Sector in Riau Province
Full text linkThe problem of Micro, Small and Medium Enterprises in the agribusiness sector in Riau Province is business capital. This research aims to analyze the role of Islamic Rural Banks in the development and strengthening of Micro, Small and Medium Enterprises in the agribusiness sector in Riau Province. The method used in this research is empirical research. The results of the research explain that the average Micro, Small and Medium Enterprises in the agribusiness sector in Riau Province have characteristics in the age group of 38 to 43 years with junior high school level education and 1 to 7 years of business experience. There are two Sharia Rural Banks in Riau Province, namely BPRS Berkah Dana Fadhlillah and BPRS Hasanah. Bank service variables and types of financing products have a significant effect on the development and strengthening of Micro, Small and Medium Enterprises in the agribusiness sector in Riau Province. The strategy adopted by BPRS Berkah Dana Fadhlillah and BPRS Hasanah is a faster financing process so that they can compete with conventional banks as well as product innovation and affordable administrative costs
Adaptation on the Key Areas of Competencies in Online Teaching Modality during the Wake of Covid-19 Pandemic
Full text linkThe purpose of this study is to assess the online teaching preparedness of the faculty staff and evaluate their key areas of competencies to better prepare teaching faculty of Higher Education Institution (HEI) specifically in Santiago City, Isabela, Philippines for an effective online teaching modality. A descriptive cross-sectional survey design was used in the study and analytical sample used was total enumeration which composed of 38 respondents from different HEI of Santiago City. Data were collected using the Faculty-Self Assessment: Preparing for Online Teaching adapted in Penn State University with total of 30 items and divided in three categories of competencies. The result found that teaching faculty was successfully done in all the key areas of competencies in online teaching (M=2.38, SD= 0.65). The findings revealed there is a significant difference in age but no significant difference on gender and educational attainment based on the level of preparedness in teaching using the online modality
Community Extension Programs in a Small Suburban Community: Its Impact and Basis for Institutional Sustainability and Support
Full text linkIn order to assess the value and effects of an implemented institutional extension program, it needs to be evaluated after some time. This study aims to investigate the level of program outputs and impacts of programs in an adopted community of a local college. It also attempts to discover the relationship between the level of program outputs and the impacts of the programs economically and socially. The investigators used a descriptive-correlation research design among conveniently selected respondents in a small suburban community for the survey. This study also adapted and modified an instrument and used SPSS 23 for the statistical calculation of the study. The investigation revealed that all of the community extension program outputs by the institution got "very satisfactory" remarks from the respondents. As for the economic and social impact of the programs of the community extension services, it also obtained a "very satisfactory" response. Statistical inferences also revealed a moderate positive correlation between program outputs' level with the program's economic and social impact and the community extension services. The investigators provided relevant recommendations for sustainability and support based on the study results
Implikasi Buli Siber, Kemurungan, Kebimbangan dan Tekanan terhadap Pencapaian Akademik Murid
Full text linkKajian ini bertujuan mengenal pasti pengaruh buli siber, kemurungan, kebimbangan dan tekanan terhadap pencapaian akademik murid. Kajian kualitatif ini meneroka implikasi buli siber ke atas lima orang murid mangsa buli siber dan telah dikenal pasti mempunyai tahap kemurungan, kebimbangan dan tekanan yang sangat tinggi melalui ujian soal selidik. Dapatan yang diperolehi melalui analasis tema menunjukkan antara implikasi yang dihadapi seperti tekanan perasaan, mudah tersinggung, bertindak keterlaluan, kesedihan, menyalahkan diri, merasa tidak dihargai, kecewa dan putus harapan, keinginan membunuh diri, malu, gangguan perasaan, bimbang dan takut, memendam perasaan, kurang yakin diri, kemarahan, hilang semangat dan implikasi akademik seperti tidak fokus dan ponteng sekolah. Kesimpulanya, buli siber membawa implikasi kemurungan, kebimbangan dan tekanan dari aspek emosi, psikologi dan fizikal. Penemuan daripada kajian ini dapat digunakan oleh pihak pemegang taruh khususnya dalam bidang pendidikan bagi merangka plan tindakan pemulihan ke atas mangsa buli siber.
Implications of Cyber Bullying, Depression, Anxiety and Stress on Student Academic Achievement
Abstract: This study aims to identify the influence of cyber bullying, depression, anxiety and stress on student academic achievement. This qualitative study explored the implications of cyberbullying on five students who were victims of cyberbullying and were identified as having very high levels of depression, anxiety and stress through a questionnaire test. Findings obtained through theme analysis show among the implications faced such as emotional stress, irritability, overacting, sadness, self-blame, feeling unappreciated, disappointed and hopeless, suicidal desire, shame, emotional disturbance, worry and fear, harboring feelings, lack of self-confidence, anger, loss of enthusiasm and academic implications such as lack of focus and skipping school. In conclusion, cyber bullying has implications for depression, anxiety and stress from emotional, psychological and physical aspects. The findings from this study can be used by stakeholders, especially in the field of education, to formulate a recovery action plan for victims of cyber bullying.
Keywords: Anxiety, Cyberbullying, Depression, Stress