12 research outputs found

    Pengaruh Administrasi Perpajakan, Kualitas Layanan Fiskus Terhadap Perilaku Wajib Pajak Dan Kepatuhan Wajib Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan)

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    Penelitian ini dilatar belakangi oleh adanya tuntutan terhadap dilakukannya upaya dalam peningkatan penerimaan negara terutama di sektor perpajakan, baik dari segala perbaikan serta perubahan yang mendasar di segala aspek perpajakan.Salah satu tuntutan yang dimaksud adalah tuntutan kepatuhan wajib pajak.Kepatuhan wajib pajak di dalam melaksanakan kewajiban perpajakannya tidak lepas dari peran sistem administrasi perpajakan yang telah ditetapkan pemerintah dan juga sikap dari masyarakat wajib pajak itu sendiri. Selain itu, upaya yang tidak kalah pentingnya adalah upaya pemerintah di dalam meningkatkan kualitas pelayanan dari aparat pajak sehingga diharapkan akan berdampak pada kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh administrasi perpajakan dan kualitas layanan fiskus terhadap kepatuhan wajib pajak yang dimediasi oleh perilaku wajib pajak. Penelitian ini merupakan penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Data ini menggunakan sumber data primer yang berasal dari penggisian kuesioner dan wawancara dengan wajib pajak badan yang terdaftar di kantor pelayanan pajak Malang selatan dan dibantu dengan berbagai data sekunder yang relevan. Data dikumpulkan menggunakan metode accidental sampling dan dianalisis dengan menggunakan teknik analisis jalur ( Path Analysis ) dalam aplikasi SPSS versi 20. Hasil penelitian menunjukkan bahwa dari baik administrasi perpajakan, kualitas layanan fiskus, dan perilaku wajib pajak secara langsung memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak.Hasil penelitian ini juga menunjukkan bahwa variabel administrasi perpajakan dan kualitas layanan fiskus memiliki pengaruh signifikan ketika dimediasi melalui variabel perilaku wajib pajak.Oleh karena itu, berdasarkan penelitian yang telah dilakukan, maka seluruh hipotesis yang dibangun di dalam penelitian ini dapat diterima.Berbagai keterbatasan yang masih dialami oleh peneliti diharapkan menjadi sebuah tantangan bagi penelitian selanjutnya untuk mendapatkan hasil penelitian yang lebih menggambarkan faktor-faktor yang mempengaruhi terjadinya peningkatan atas kepatuhan yang dilakukan oleh wajib pajak badan

    Makna Motivasi Berprestasi bagi Penyandang Difabel dalam Buku Inilah Jihadku

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    The book This Is My Jihad is a book of life stories by the author Muhammad Zulfikar Rahmat, who tells his life story, the story of a person who was born with disabilities or disabilities. He tells the story of a dream fighter, a person with disabilities who tries to fight against obstacles and tests in order to realize his goals and dreams. The phenomenon of disabilities in general has many obstacles both individually and in groups, such as barriers to mobility, mentality, feeling inferior, lacking self-confidence, being isolated, experiencing awkwardness in carrying out social functions, not being able to get along normally, not being able to communicate well, not being able to participate in development activities. The purpose of this research is to describe the meaning of achievement motivation for people with disabilities in the book This Is My Jihad. The method used is a qualitative method with a hermeneutic type of research, and the data analysis uses the objectivist hermeneutics cycle of the partwhole line from Gadamer. The results of research on the meaning of motivation for people with disabilities in the book This Is My Jihad found three meanings of motivation: perseverance, positive thinking and patience

    River Water Consumption as A Source of Drinking Water with Caries in Stunting Children

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    Stunting is a chronic nutritional problem, which is currently still an important problem in Indonesia. Chronic malnutrition also has an impact on dental and oral health, such as causing disturbances in the development of salivary glands and can affect the eruption time of milk teeth, which can increase the risk of dental caries. The purpose of this study is to examine the impact of consuming river water as drinking water on caries in stunted children in Sungai Tuan Ilir Village, Banjar Regency. This research is an analytical survey with a cross-sectional design. The study population consisted of elementary school children from the Sungai Tuan Ilir Village area in Banjar Regency. The sampling method used was total sampling, involving 95 children. The results of the research using the Chi-Square Tests obtained a Sig value. (2-tailed) = 0.000, so there is a relationship between drinking water consumption and dental caries in stunted children. The conclusion drawn from this study is that there is a significant relationship between water consumption and caries in stunted children in Sungai Tuan Ilir Village, Banjar Regency. It is recommended that promotive and preventive efforts need to be increased from pregnant women to toddlers regarding stunting and the importance of maintaining healthy teeth as early as possible

    Penilaian Standar Mutu Pada Sistem Perpustakaan Sekolah Di MTs Muhammadiyah 8 Ujungpangkah Menggunakan Standar ISO 20000 Dengan Analisis Fishbone Diagram

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    In the development of a system, quality assurance is needed. A system can be said to be of good quality if it meets the needs of the user. Quality can be measured from various points of view. One point of view to measure software quality is to focus on service management systems. To determine the quality of a system, it is necessary to analyze the quality of the system. The school library system at MTs Muhammadiyah 8 Ujungpangkah has implemented a lot of service management systems to support the process of activities in the library. However, it is not yet known whether the system is in accordance with the assessment standards or not.The author uses the ISO 20000 standard to assess the requirements for obtaining a certificate in the library application by conducting various analyses. This study aims to analyze the application of the library system with ISO 20000. The analytical research methods used include determining clauses, checklists, Likert scale, maturity levels, and fishbone diagrams. The references that I take are based on the results of the analysis of the writing team that I have made including graphs, diagrams, clause scores, checklist scores, Likert scales, maturity levels, and fishbone diagrams. Based on the results of the author\u27s analysis, the school library application system at MTs Muhammadiyah 8 Ujungpangkah does not meet the ISO 20000 standard so that there is still much that needs to be improved in the library system. The Likert scale score is only 11%, while to meet the ISO 20000 standard the Likert scale score must reach at least 60%. The overall problem with this analytical assessment that results in the Library System application not passing the ISO 20000 quality standard is the lack of a Likert scale score and fishbone diagram. With fishbone diagram, the main root cause is found with organitation structure that is not clear to monitor the application working. The hypothesis in this study can be the basis for future research so that the application can meet the feasibility test of the ISO 20000 quality standard

    PANDANGAN MAHASISWA DIFABEL NETRA UIN SUNAN KALIJAGA ATAS KARYA SENI (PERSPEKTIF ESTETIKA IBNU SINA DAN IBNU RUSYD)

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    This thesis raised the title "Views of Students with Disabilities Netra UIN Sunan Kalijaga on Works of Art (Aesthetic Studies of Ibnu Sina and Ibnu Rusyd)". The discussion starts from the definition of disability, the variety of disabilities, and the history of UIN as a disability-friendly campus. Then it discusses the definition of aesthetics as a philosophy of art as well as aesthetics according to Ibn Sina and Ibn Rusyd. The purpose and underlying reason for this research is the lack of public trust in people with disabilities, as well as the lack of access for people with disabilities to art or works of art. This research focuses more on the blind at UIN Sunan Kalijaga because of the lack of access for authors to research disabilities in general. This research is a study sourced from field data with interviews and books related to this research. This research also draws its main source from the book Aesthetic History by Martin Suryajaya. This research uses data collection methods through observation, interviews and documentation. Then, this research is processed interpretively and descriptively, in order to make it easier for the author to convey it properly and correctly. This research has a focus of study, namely, what is the disability view of artwork? And what is the disability's view of Ibn Art's aesthetic theory and Ibn Rusyd's on a work of art? This research resulted in the fact that people with disabilities have certain factors to be interested in a work of art. The disability's understanding of the definition of art or artwork, beauty, and aesthetics is subjective. People with disabilities judge and enjoy a work of art with hearing. People with disabilities apply Ibn Sina's theory as the basis for judging and enjoying a work of art

    Pelatihan Digital Marketing dan Branding Produk di UPPKS RT.14 Kelurahan Baru Ilir Kota Balikpapan

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    Kota Balikpapan merupakan salah satu kota yang memiliki beragam kegiatan ekonomi, salah satu kegiatan ekonomi yang cukup banyak ditemukan di Balikpapan adalah UMKM (Usaha Mikro, Kecil dan Menengah) sebagai salah satu roda penggerak perekonomian Kota Balikpapan. Salah satu contohnya ada pada wilayah Kelurahan Baru Ilir Kecamatan Balikpapan Barat, Terdapat beragam UMKM dengan produksi rumahan di bawah binaan UPPKS (Usaha Peningkatan Pendapatan Keluarga Sejahtera). Adapun permasalahan yang sering kali ditemui adalah kurangnya literasi digital pada sumberdaya manusia (SDM) yang ada dalam mengelola UMKM yang berada di bawah binaan UPPKS. Hal ini dapat dilihat dari tidak berkembangnya usaha yang dilakukan oleh para anggota UPPKS. Permasalahan tersebut sering kali menyebabkan para pelaku UMKM minim akan informasi terkait bagaimana cara mengembangkan usaha mereka terutama dalam hal digital marketing dan branding dari produk usaha. Dan jika melihat tren yang berlaku pada bisnis saat ini, digital marketing dan branding sangat akan berpengaruh besar dalam mememajukan suatu usaha. Sehingga, solusi yang dapat ditawarkan untuk mengembangkan UMKM adalah dengan melaksanakan pelatihan digital marketing dan branding pada suatu produk usaha. Pelatihan digital marketing dan branding dapat membantu masyarakat terutama para pelaku UMKM yang ada di Kelurahan Baru Ilir menjadi mampu dalam menerapkan teknologi tepat guna untuk meningkatkan produktifitas usaha

    EPISTEMOLOGY OF SUFISM IN SUFI INTERPRETATION (ANALYSIS OF THE PATTERNS OF THEORETICAL (NAZHARI) AND PRACTICAL ('AMALI) SUFI EXEGESIS)

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    Sufi tafsir is a form of interpretation of verses from the Qur'an carried out by Sufis, with a focus on the dimensions of Sufism both in the practice of 'amalî and aspects of nazharî. This research reveals the history of Sufi interpretation and the essential differences between two styles of Sufi interpretation, namely nazharî and 'amalî Sufi interpretation by exploring the epistemology of Sufism in the interpretation process because the author highlights the inaccuracy of general understanding in detailing the fundamental differences between these two styles of Sufi interpretation. The aim of the research is to contribute to a deeper understanding of Sufi interpretation styles and help to detail fundamental differences in the context of Sufism epistemology. By using library research methods and a qualitative approach, the research results show that based on Sufism epistemology, the explanation of levels of meaning in Sufi interpretation is based on extracting meaning (the context of discovery) and explaining meaning (the context of justification). The distinction between the Sufi nazharî and 'amalî interpretation styles lies in the context of justification and the presence of esoteric and exoteric meanings. As for the context of discovery, both are based on mukâsyafah/sufi spiritual experience

    CIPHER: Cybersecurity Intelligent Penetration-Testing Helper for Ethical Researcher

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    Penetration testing, a critical component of cybersecurity, typically requires extensive time and effort to find vulnerabilities. Beginners in this field often benefit from collaborative approaches with the community or experts. To address this, we develop Cybersecurity Intelligent Penetration-testing Helper for Ethical Researchers (CIPHER), a large language model specifically trained to assist in penetration testing tasks as a chatbot. Unlike software development, penetration testing involves domain-specific knowledge that is not widely documented or easily accessible, necessitating a specialized training approach for AI language models. CIPHER was trained using over 300 high-quality write-ups of vulnerable machines, hacking techniques, and documentation of open-source penetration testing tools augmented in an expert response structure. Additionally, we introduced the Findings, Action, Reasoning, and Results (FARR) Flow augmentation, a novel method to augment penetration testing write-ups to establish a fully automated pentesting simulation benchmark tailored for large language models. This approach fills a significant gap in traditional cybersecurity Q&A benchmarks and provides a realistic and rigorous standard for evaluating LLM’s technical knowledge, reasoning capabilities, and practical utility in dynamic penetration testing scenarios. In our assessments, CIPHER achieved the best overall performance in providing accurate suggestion responses compared to other open-source penetration testing models of similar size and even larger state-of-the-art models like Llama 3 70B and Qwen1.5 72B Chat, particularly on insane difficulty machine setups. This demonstrates that the current capabilities of general large language models (LLMs) are insufficient for effectively guiding users through the penetration testing process. We also discuss the potential for improvement through scaling and the development of better benchmarks using FARR Flow augmentation results

    Analisis Sentimen Chat GPT sebagai Masa Depan Pekerja pada Media Sosial Youtube menggunakan Algoritma Klasifikasi Naive Bayes

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    Penelitian ini fokus pada implementasi analisis sentimen dalam percakapan di YouTube dengan bantuan Chat GPT dan teknik klasifikasi Naive Bayes. Eksperimen menggunakan data percakapan antara pengguna YouTube dan chatbot GPT untuk memahami bagaimana algoritma Naive Bayes dapat mengenali dan mengelompokkan sentimen dalam interaksi tersebut. Hasilnya menunjukkan akurasi yang tinggi dalam klasifikasi sentimen, meskipun tantangan seperti variasi bahasa dan konteks percakapan dapat mempengaruhi hasil analisis. Studi ini menyoroti potensi besar algoritma Naive Bayes dalam membantu memahami interaksi manusia dengan teknologi di media sosial dan menekankan perlunya penyesuaian teknologi untuk masa depan pekerjaan, terutama dalam konteks kompleksitas interaksi di platform seperti YouTube
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