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    Improving Voluntary Tax Compliance: The Role of Account Representatives’ Quality Services

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    This study examines the mediating role of taxpayer’s satisfaction in the relationship between service quality of account representative and voluntary tax compliance. The research employed a quantitative approach with a survey method. The data were collected by distributing questionnaires to 327 taxpayers who had previously consulted with an account representative. Structural equation modelling (SEM) using AMOS Graphics was employed to analyse the data. The research results showed that the service quality of account representatives and taxpayer satisfaction had positive and significant effects on voluntary compliance. This study also found that taxpayer satisfaction does not mediate the relationship between the service quality of account representatives and voluntary. This was because tax payments are compulsory and based on law, so whether the taxpayers are satisfied with the service of the account representative does not affect their compliance in paying the taxes

    PERKEMBANGAN TRANSPORTASI DI PULAU JAWA MASA KOLONIAL

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    Geliat kapitalisme pada abad ke-19 telah berdampak pada terjadinya transformasi sosial di pulau Jawa. Perkembangan jalan dan kendaraan telah mengubah wilayah tersebut menjadi lebih modern. Teknologi transportasi yang dikembangkan mulanya ditujukan untuk kepentingan kolonial. Tanpa disangka, keberadaan transportasi membawa keuntungan bagi masyarakat, termasuk bumiputera. Salah satu dampak yang paling kentara adalah mudahnya proses mobilitas, baik barang maupun penumpang. Lalu sejauh mana teknologi transportasi berhasil membawa dampak bagi mobilitas masyarakat Jawa masa kolonial? Tulisan ini bertujuan untuk mengeksplorasi dampak perkembangan teknologi transportasi pada meningkatnya mobilitas masyarakat. Tulisan ini menggunakan metode penelitian sejarah, yang terdiri dari penentuan topik, pengumpulan sumber/heuristik, kritik sumber, interpretasi, dan historiografi. Kemajuan teknologi transportasi di Kepulauan Indonesia, khususnya Jawa telah memberi dampak yang signifikan terhadap kehidupan masyarakat. Perjalanan antar wilayah yang semula mustahil dilakukan menjadi lebih mungkin dengan munculnya berbagai jenis transportasi. Hal yang tak kalah penting, keberadaan transportasi darat sekaligus menjadi alat kontrol pemerintah kolonial untuk mempertahankan hegemoninya atas pulau Jawa.&nbsp

    EXPLORING THE RELATIONSHIP BETWEEN PHYSICAL ACTIVITY AND LIFE SATISFACTION AMONG INTERNATIONAL STUDENTS AT INDONESIAN UNIVERSITIES LOCATED IN JAVA

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    Internationalization has grown from an insignificant challenge to a crucial priority in recent decades, becoming a vital part of global higher education systems. The key objevtive of this study was to investigate the relationship between physical activity and life satisfaction among international students attending Indonesian institutions in Java. Importance to promoting their overall well being and adaptation in a foreign academic evironmentThis study included 220 foreign students (121 (55%) male, aged 18 to 52, mean age 26.7 and SD = 5.9 years old) from various countries who were studying at several institutions in Java, Indonesia. Physical activity data were collected using IPAQ(International Physical Activity Questionnaire), and life satisfaction was measured using the Satisfaction with Life Scale (SWLS). The non probability convenience sampling method used to collect the data and pearson statistical used to analysis the correlation between life satisfaction and physical activity. The findings showed that life satisfaction and physical activity were strongly positively correlated, with a Pearson correlation coefficient (r) of 0.806, the coefficient of determination (R2) was 0.63, indicating that variations in physical activity levels account for 63% of the variance in life satisfaction. A p-value of 0.002, well below the conventional threshold of 0.05, validated the statistical significance of this association. Regular physical exercise was associated with better levels of life satisfaction among international students. These results emphasise how important it is to include physical exercise in daily routines in order to increase foreign students' life satisfaction. To further understand the basic processes and show how physical activity and life satisfaction are related in this student population, more study is required

    Transformasi model berdiferensiasi berbasis teknologi pada pembelajaran penjas di perguruan tinggi Makassar

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    Fokus penelitian ini menganalisis transformasi pembelajaran untuk meningkatkan efektivitas pembelajaran Pendidikan Jasmani (Penjas) di perguruan tinggi Makassar melalui pendekatan yang lebih personal dan adaptif. Model pembelajaran berdiferensiasi berbasis teknologi diharapkan dapat memenuhi beragam gaya belajar siswa. Penelitian ini bertujuan untuk mengeksplorasi implementasi model tersebut dalam konteks pembelajaran Penjas dan dampaknya terhadap pengalaman belajar siswa. Metode yang digunakan adalah penelitian kualitatif, dengan pengumpulan data melalui wawancara mendalam, observasi kelas, dan analisis dokumen. Analisis data dilakukan dengan teknik analisis tematik, yang meliputi pengkodean data, pengidentifikasian tema utama, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa dengan pembelajaran berdiferensiasi, Dosen berhasil menerapkan berbagai strategi, seperti pengelompokan siswa berdasarkan kemampuan dan penyesuaian materi terbuka, yang mengakomodasi kebutuhan individu. Peningkatan Motivasi belajar hingga 80%, dengan 75% menyatakan lebih tertarik untuk mengikuti kelas. Keterlibatan dalam kegiatan praktikum meningkat hingga 70%, dengan lebih banyak siswa berpartisipasi dalam diskusi dan aktivitas fisik. Penyesuaian materi dan metode pembelajaran meningkatkan pemahaman konsep, terbukti dari hasil evaluasi yang menunjukkan peningkatan nilai rata-rata sebesar 15% dibandingkan semester sebelumnya. Kesimpulan penelitian ini secara signifikan meningkatkan pengalaman belajar dalam pembelajaran Penjas di perguruan tinggi Makassar. This study aims to analyze the implementation of a technology-based differentiated learning model in enhancing the effectiveness of Physical Education (Penjas) instruction in higher education institutions in Makassar. This model is designed to accommodate diverse student learning styles through a more personalized and adaptive approach. The research employs a qualitative method, utilizing data collection techniques such as in-depth interviews, classroom observations, and document analysis. The data were analyzed using thematic analysis techniques, which include coding, identifying key themes, and drawing conclusions. The findings indicate that implementing this learning model increases student motivation by up to 80%, with 75% of students expressing greater interest in attending classes. Student engagement in practical activities also rose to 70%, particularly in discussions and physical activities. Furthermore, students' conceptual understanding improved significantly, as evidenced by an average score increase of 15% compared to the previous semester. Thus, this study concludes that the technology-based differentiated learning model significantly enhances students' learning experiences in Physical Education instruction at the higher education level

    Investigation of communication skills using the psycho-cognitiv homogeneity strategy: A study of physical Education for elementary school students

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    Abstrak: Penelitian ini bertujuan untuk mengeksplorasi keterampilan komunikasi siswa dengan strategi pembelajaran Homogeneity Psycho Cognition (HPC) pada sekolah dasar, khususnya dalam konteks pendidikan jasmani. Keterampilan komunikasi merupakan elemen krusial dalam pendidikan abad ke-21, karena mendukung pengembangan keterampilan lain seperti berpikir kritis dan kreatif. Namun, masih terdapat kekurangan signifikan dalam keterampilan komunikasi di kalangan peserta didik, terutama di tingkat sekolah dasar. Jenis penelitian ini adalah deskriptif kuantitatif, dimana pengumpulan data dilakukan melalui angket, sedangkan analisis data menggunakan metode statistik deskriptif dengan presentase. Hasil penelitian menunjukkan keterampilan komunikasi siswa ketegori baik dari strategi pembelajaran HPC. Secara khusus, strategi HPC terbukti lebih efektif dalam meningkatkan keterampilan komunikasi siswa. Penelitian ini juga menemukan bahwa HPC, yang mendukung kolaborasi antar siswa, dapat menumbuhkan keterampilan komunikasi yang memadai di semua siswa. Namun, terdapat faktor penghambat seperti interaksi yang terbatas antara siswa dan lingkungan belajar, serta beban ekonomi yang dapat menimbulkan masalah emosional bagi orang tua, yang pada gilirannya berdampak pada emosi anak. Oleh karena itu, penerapan strategi HPC dalam pembelajaran pendidikan jasmani sangat direkomendasikan untuk meningkatkan keterampilan komunikasi dan emosional siswa sekolah dasar. Penelitian ini memberikan wawasan penting bagi pendidik dalam merancang strategi pembelajaran yang lebih efektif untuk mendukung perkembangan keterampilan komunikasi siswa.   Abstract: This study aims to explore students' communication skills using the Homogeneity Psycho Cognition (HPC) learning strategy in elementary schools, particularly in the context of physical Education. Communication skills are a crucial element in 21st-century Education, as they support the development of other skills such as critical and creative thinking. However, there is still a significant deficiency in communication skills among learners, especially at the elementary school level. This type of research is quantitative descriptive, where data collection is carried out through questionnaires, while data analysis uses descriptive statistical methods with percentages. The results indicate that the HPC learning strategy improved students' communication skills significantly. Specifically, the HPC strategy enhanced students' communication skills more effectively. The study also found that HPC, which fosters student collaboration, can cultivate adequate communication skills in all students. However, there are hindering factors such as limited interaction between students and the learning environment, and economic burdens that can lead to emotional issues for parents, affecting the children's emotions. Therefore, implementing the HPC strategy in physical Education is highly recommended to enhance communication and emotional skills among elementary school students. This research provides important insights for educators in designing more effective learning strategies to support the development of students' communication skills

    Efektivitas pembelajaran berbasis permainan terhadap hasil belajar pendidikan jasmani

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    Penelitian ini bertujuan untuk mengetahui efektivitas pembelajaran berbasis permainan terhadap hasil belajar pendidikan jasmani siswa sekolah dasar. Penelitian menggunakan pendekatan penelitian kuantitatif. Sampel penelitian adalah 20 siswa kelas V SD Negeri Paya Bili Dua. Pengumpulan data menggunakan instrumen berupa tes hasil belajar (pretest dan posttest), lembar observasi, serta validasi ahli. Efektivitas pembelajaran diuji menggunakan analisis N-Gain untuk melihat peningkatan skor hasil belajar siswa. Hasil penelitian menunjukkan bahwa rata-rata nilai pretest siswa adalah 58,4 dan meningkat menjadi 91,2 pada posttest. Nilai N-Gain sebesar 0,79 atau 79,3% yang tergolong dalam kategori tinggi dan dinilai efektif. Model pembelajaran yang dikembangkan berupa permainan bola keranjang yang dikemas untuk meningkatkan keterampilan lari jarak pendek secara aktif dan menyenangkan. Validasi dari tiga ahli menyatakan bahwa model sangat layak digunakan dalam pembelajaran pendidikan jasmani. Dengan demikian, pembelajaran berbasis permainan efektif diterapkan untuk meningkatkan hasil belajar siswa pada materi atletik, khususnya nomor lari jarak pendek.   Abstract: This study aimed to determine the effectiveness of game-based learning on elementary school students' physical education learning outcomes. The research employed a quantitative approach. The subjects were 20 fifth-grade students from SD Negeri Paya Bili Dua. Data were collected through pretest-posttest learning outcome tests, observation sheets, and expert validation. The effectiveness was measured using N-Gain analysis to evaluate students’ improvement. The results showed that the average pretest score was 58.4 and the posttest average increased to 91.2. The N-Gain score reached 0.79 or 79.3%, categorized as high and considered effective. The developed game model, which utilized basketball-based activities, was designed to improve sprint skills in an engaging and active way. Validation from three experts confirmed the model’s feasibility for use in physical education. Therefore, game-based learning is proven to be effective in enhancing student learning outcomes in athletics, particularly in sprinting

    OVERVIEW OF ATHLETIC SPORTS ACHIEVEMENT DEVELOPMENT IN INDONESIA (Qualitative: Comparing and SWOT Analyze)

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    Olahraga atletik merupakan ladang medali dalam kejuaraan multievent nasional maupun internasional. Sedangkan pembinaan di Indonesia masih menjadi perhatian besar oleh pecinta olahraga atletik di seluruh Indonesia, dengan melihat prestasi atletik tidak bisa bersaing di kancah regional dan dunia. Dalam naskah narasi ilmiah ini akan dibahas tentang bagaimana analisis perbandingan dan SWOT terhadap pembinaan prestasi olahraga atletik di Indonesia. Data diambil data analisis kebutuhan secara subjektif atau kualitatif, serta literature review terhadap hasil-hasil kejuaraan serta artikel pribadi dari para pemerhati olahraga atletik di Indonesia dan beberapa Negara Maju seperti Jepang dan Amerika. Hasil dari pembahasan dan Analisa Perbandingan serta analisis SWOT terhadap olahraga atletik di Negara Maju dan di Indonesia, maka dapat disimpulkan bahwa Pembinaan Olahraga atletik di Indonesia masih sangat perlu mengadopsi berbagai sistem pembinaan secara terstruktur dan tetap melihat kondisi SDM dan geografis di Indonesia. Perlu adanya kebijakan baru yang inovatif dan tepat sasaran dari KONI, Menpora, PASI Pusat dimulai dari sistem pencarian bakat, pembinaan prestasi di lingkungan terbawah sampai pusat yang teorganisir, serta sistem kompetisi yang berkelanjutan. OVERVIEW OF ATHLETIC SPORTS ACHIEVEMENT DEVELOPMENT IN INDONESIA (QUALITATIVE: COMPARING AND SWOT ANALYZE) AbstractsAthletics is a medal field in national and international multi-event championships. Meanwhile, coaching in Indonesia is still a big concern for athletic sports lovers throughout Indonesia, seeing that athletic achievements cannot compete in the regional and world arenas. In this scientific narrative text, a comparison and SWOT analysis will be discussed on the development of athletic sports achievements in Indonesia. The data is taken from subjective or qualitative needs analysis data, as well as literature reviews of championship results as well as personal articles from observers of athletic sports in Indonesia and several developed countries such as Japan and America. The results of the discussion and Comparative Analysis and SWOT analysis of athletic sports in developed countries and in Indonesia, it can be concluded that the development of athletic sports in Indonesia still needs to adopt various structured coaching systems and keep in view the condition of human resources and geography in Indonesia. There is a need for innovative and targeted new policies from KONI, Menpora, PASI Center starting from the talent search system, fostering achievement in the lowest environment to an organized center, and a sustainable competition system

    LATIHAN PLYOMETRIC UNTUK MENINGKATKAN POWER TUNGKAI ATLET BOLA VOLI

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    Permainan bola voli merupakan cabang olahraga yang menuntut beragam kemampuan diantaranya fisik, taktik, teknik dan mental. Kondisi fisik atlet yang prima dapat menghasilkan kinerja yang optimal. Salah satu latihan kondisi fisik yaitu dengan latihan plyometric. Penelitian ini bertujuan untuk mengungkapkan pengaruh latihan plyometric terhadap otot tungkai dalam permainan bola voli. Pelatihan plyometric adalah bentuk teknik pelatihan yang digunakan oleh atlet di semua jenis olahraga untuk meningkatkan adaptasi kinerja. Plyometrics terdiri dari yang cepat peregangan otot (tindakan eksentrik) segera diikuti oleh aksi konsentris atau pemendekan dari otot yang sama. Daya Ledak atau power dipengaruhi oleh latihan plyometric Power otot tungkai merupakan kemampuan seseorang dalam menggunakan otot tungkai untuk menghasilkan kekuatan yang maksimal denga waktu yang sesingkat-singkatnya. Power otot tungkai menjadikan kekuatan, kecepatan,daya ledak serta elastisitas otot meningkat. Latihan plyometric dalam bola voli akan mempengaruhi performa serta kinerja atlet dalam permainan. Kemampuan daya ledak dipengaruhi oleh tingkat kekuatan otot yang tinggi, tingkat kecepatan yang tinggi serta kemampuan kelincahan dalam mengintegrasikan antara kekuatan dan kecepatan otot.     Kemampuan mengeluarka daya tahan yang singkat serta menampilkan kekuatan yang cepat akan menghasilkan power yang maksimal. BUILDING A FEEL OF NATIONALISM IN PLURAL SOCIETY THROUGH FOOTBALL AbstractsVolleyball is a sport that demands a variety of abilities including physical, tactical, technical and mental. The athlete's excellent physical condition can produce optimal performance. One of the physical condition exercises is plyometric training. This study aims to reveal the effect of plyometric training on leg muscles in volleyball games. Plyometric training is a form of training technique used by athletes in all types of sports to improve performance adaptation. Plyometric consists of a rapid stretching of a muscle (eccentric action) immediately followed by a concentric or shortening action of the same muscle. Explosive Power or power is influenced by plyometric training. Leg muscle power is a person's ability to use leg muscles to produce maximum strength in the shortest possible time. Leg muscle power makes strength, speed, explosive power and muscle elasticity increase. Plyometric training in volleyball will affect the performance and performance of athletes in the game. The ability of explosive power is influenced by a high level of muscle strength, a high level of speed and the ability of agility in integrating between muscle strength and speed. The ability to release short endurance and display fast strength will produce maximum power

    Challenging beauty standards: A critical discourse analysis of the Vaseline advertisement on the VaselineID YouTube channel

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    Every woman wants to be beautiful, with fair skin and a proportional body, as per societal standards. However, the existence of beauty standards makes women forget the true meaning of the word 'beautiful' itself. This research aims to reveal and describe the resistance made by young women in the Vaseline advertisement titled "Minder Dikomentarin Orang Karena Kulitmu? Tonton Ini Dulu!" on the VaselineID YouTube account against beauty standards in Indonesia. A qualitative descriptive method helps the researcher analyze the state, message, and meaning present in the advertisement. The critical discourse analysis theory by Sara Mills focuses on feminist discourse and how women are discriminated against in the Vaseline advertisement video. The results of this study show that self-love is essential, especially for women. Societal beauty standards often cause women to lack self-confidence and feel ungrateful for their strengths and weaknesses. Therefore, women should be free to express themselves and be given the opportunity to pursue their dreams without worrying about the judgments and comments of others

    Sufistic metaphors in the song "Puja" by Rhoma Irama: A stylistic hermeneutic spiritual study

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    This study analyzes the sufistic metaphors in the song "Puja" by Rhoma Irama using a stylistic spiritual hermeneutic approach. The song’s lyrics convey spiritual messages through metaphorical language that aligns with Sufi teachings, emphasizing themes such as divine love, self-reflection, and the pursuit of spiritual purity. This research aims to uncover how the song’s lyrics reflect Sufi teachings and the relationship between human experience and the divine. A stylistic analysis, including word choice, rhythm, and imagery, is conducted to understand how these elements contribute to conveying the song's spiritual depth. The findings indicate that "Puja" serves not only as a musical piece but also as a spiritual expression with profound value within the context of Indonesian cultural and religious traditions. Through these metaphors, the song enriches the listener’s spiritual journey by encouraging personal reflection and a closer connection with the divine

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