Formosa Journal of Applied Sciences

Analysis of Population, Education Level, Wage Level, and Health Level on Labor Absorption in Bekasi City

Vitri Alfrida Silitonga, Daisy S.M. Engka, Jacline I. JSumual — Wed, 11 Sep 2024 00:00:00 +0000

The goal of economic development is to increase per capita income and long-term public welfare, while bringing about changes in economic structure and income distribution. The goal of economic growth in Indonesia is the welfare of society as a whole. The level of population, education, wages, and health in relation to labor absorption in Bekasi City is the main subject of this study. Quantitative research with secondary time series data from 2008-2023 is the methodology used. Multiple linear regression is the research approach used, and Eviews 12 is used for processing. The regression findings show that, while variables related to health and education levels have a substantial impact on employment, population and salary level variables do not. In Bekasi City, employment is thus affected simultaneously by variables related to population, education, wages, and health.

Analysis of the Effectiveness of Communication Media in Teaching and Learning Activities of Teachers and Students at SD Negeri Cempaka Putih Barat 01 Post Covid-19 Pandemic (Zoom Meeting Case Study)

Oki Wahyudi, Yulianto Yulianto, Maharnani Tri Astuti — Thu, 12 Sep 2024 00:00:00 +0000

The COVID-19 pandemic has brought significant changes to education, including the shift from face-to-face to online learning methods. Distance learning implemented during the pandemic is the main solution to ensure the continuity of the teaching-learning process while maintaining the safety and health of students and teaching staff. This study aims to analyze the effectiveness of using Zoom Meeting as a communication medium in teaching and learning activities at SD Negeri Cempaka Putih Barat 01 after the COVID-19 pandemic. The results show that Zoom Meeting provides several advantages as an alternative such as flexibility of time and place, as well as the ability to record learning sessions. However, this study also found various obstacles or barriers such as technical problems, limited internet access, and lack of direct social interaction and funding constraints and device limitations.

Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in West Surabaya City

Hamzah Lini Abdillah — Wed, 11 Sep 2024 00:00:00 +0000

Indonesia's economy relies heavily on MSMEs or micro, small and medium enterprises. However, MSMEs still face many challenges, especially in terms of smooth financial reporting. The aim is to introduce small and medium enterprises (MSMEs) to the application of SAK EMKM. The study population was all MSME owners in West Surabaya City. The probability sampling technique was used to select 165 small and medium enterprises (MSMEs), or the largest number of respondents. Descriptive analysis and multiple regression were used to collect data. The results showed that the application of SAK EMKM in MSEs was influenced by various factors including information, owner motivation, HR competence, socialization, and educational background. It is recommended that MSMEs follow SAK EMKM in preparing their financial statements. Additional related parties that can help socialize SAK EMKM include the East Java Provincial Cooperative, the MSME Office, and the Indonesian Accountants Association (IAI).

Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo

Zefanya Yohana Sitompul, Sintje Rondonuwu, I Gede Suwetja3 — Wed, 18 Sep 2024 00:00:00 +0000

In the current year, collection and self-remittance, and withholding are several ways of paying taxes. Article 4 paragraph (2) of Income Tax is a final tax. This study aims to determine the ways in which the tax revenue reduction system of article 4 paragraph (2) of PT Bank SulutGo applies to savings interest and lottery winnings. The main data source of this qualitative research is employee interviews at PT Bank SulutGo. Based on the research findings, 25% of lottery winnings are subject to income tax based on Article 4 paragraph (2) in accordance with PP No. 132 Year 200, and 20% of savings interest is subject to income tax based on PT Bank SulutGo's tax deposit and reporting has been in accordance with PMK Number 242 Year 2014, and Article 4 paragraph (2) in accordance with PP Number 123 Year 2015.

Analysis of the Influence of Workload, Wage Level, and Ritase on the Performance of Transport Service Drivers at PT Barokah Bumi Jaya

Abdul Wahid, Akhmad Fauzi — Tue, 10 Sep 2024 00:00:00 +0000

The purpose of this study is to explain the impact of workload, wage amounts, and the number of trips on the performance of drivers, using the drivers of PT Barokah Bumi Jaya's transportation services as the research subject. This research employs a quantitative approach. The population of this study comprises drivers from PT Barokah Bumi Jaya's transportation services. The sample for this study consists of 32 drivers from PT Barokah Bumi Jaya's transportation services. All tests conducted using the SmartPLS application show that all the tests meet the prerequisites to be considered reliable. This study employs a quantitative research approach, and PLS and descriptive statistics are used in the data analysis. he study's findings show that driver performance is positively and significantly impacted by workload.

Analysis of Street Lighting Tax Collection Procedures in the Regional Revenue Agency of North Minahasa District

Meysi Tumade, Inggriani Elim, Syermi S. E. Mintalangi — Wed, 18 Sep 2024 00:00:00 +0000

Street lighting tax is a tax imposed on users of electricity, both self-generated and sourced from other sources. The study aims to determine the implementation and suitability of the collection procedures for ppj at BAPENDA North Minahasa. The purpose of this research is to find out how the implementation and suitability of the procedures for collecting Road Lighting Tax carried out at Bapenda Kab. North Minahasa. The research data source used primary data with descriptive qualitative research methods. The results showed that the implementation and suitability of road lighting tax collection procedures at BAPENDA were in accordance with applicable procedures both self-generated and sourced from electricity. From other sources where in the implementation of non-PLN collection procedures are collected by BAPENDA, while self-generated PPJ is collected by PLN.

Aceh Government Accountability: Implementation of Open Access Data Aceh to Realize Public Transparency a Review of Disclosure Theory

Said Amirulkamar, Sayed Mayzar Mulya, Khalida Ulfa — Thu, 05 Sep 2024 00:00:00 +0000

This research focuses on the implementation of open data Aceh in realizing public transparency through a diclosure theory review. Data sources were obtained through open data Aceh, journals, laws, and online news. The data analysis technique uses Nvivo 12 Plus analysis. The results showed that there were challenges faced in the implementation of open data Aceh and did not rule out the good thing that the Aceh government had also carried out its authority duties in providing transparency to the public. Disclosure Theory is a concept that explains how, why, and to what extent information is disclosed by individuals or organizations. The application of this theory in the context of Open Data Aceh can provide an interesting picture of how the Aceh government manages, discloses, and utilizes data for various purposes for the public, researchers, and others who need this information.

Analysis of Administration of Regional Property Based on Minister of Home Affairs Regulation No. 47 of 2021 at the North Sulawesi Province Industry And Trade Service

Angelina Aurelia Takasenseran, Jenny Morasa, Olivia Y. M. Sardjono — Tue, 10 Sep 2024 00:00:00 +0000

The purpose of this study is to find out the Administration of Regional Property Based on Administration No. 47 of 2021 at the North Sulawesi Provincial Departement of Industry and Trade. The data analysis method used is descriptive qualitative research, namely with a descriptive approach. The result of the study show that the implementation of the administration of Regional Property (BMD) at the North Sulawesi Provinscial Departement of Industry and Trade has shown efforts to comply with the Regulation of the Minister of Home Affairs Number 47 of 2021. In the aspect of bookkeeping and invetory, the Provincial Disperindag. North Sulawesi has implemented procedures in accordance with regulations, including the use of the e-BMD application to improve the accuracy and efficiency of data management.

Analysis of the Effectiveness of Interpersonal Communication Between Teachers and Parents on the Spirit of Learning Based on the Independent Curriculum (Case Study: SD Negeri Cempaka Putih Barat 01)

Asep Supriatna, Euis Komalawati — Thu, 12 Sep 2024 00:00:00 +0000

Education is the main foundation in building an advanced and developed nation. Effective communication between teachers and parents is considered important to support students' development and learning motivation. This research uses a case study method with a qualitative approach. Data were obtained through in-depth interviews, observation and document analysis. The results show that the existence of a school committee makes open, empathetic and collaborative communication between teachers and parents have a positive impact on increasing students' enthusiasm for learning. Factors such as openness of information, trust and active participation from both parties are key to success in supporting students' enthusiasm for learning in a flexible and student-centered curriculum.

The Influence of Human Development Index (HDI) and Population on Unemployment Rate in Toraja Regency

Stevanie Palette, Josep Bintang Kalangi, Irawaty Masloman — Tue, 10 Sep 2024 00:00:00 +0000

One of the economic issues that can impede healthy economic growth is the unemployment rate, which is typically brought on by a labor force or job seeker population that is out of proportion to the number of open positions. The North Toraja unemployment rate is hard to raise because of this. Community economic development is also difficult. This unemployment rate may make North Toraja residents more exposed to economic and social inequalities if it doesn't drop soon. This study examines how North Toraja Regency's population and HDI effect unemployment. The study employed 2010–2023 Central Bureau of Statistics North Toraja data. Time series were saved. With Eviews 12, data is analyzed using multiple linear regression. The study found that the HDI lowers North Toraja unemployment.

Development of a Web-based School Information System to Improve Administration and Communication Efficiency

Taufik Firmansyah, Muhammad Setiyawan, Hadis Turmudi — Tue, 17 Sep 2024 00:00:00 +0000

Information technology has brought significant changes in various aspects of life, including in the education sector. This digital transformation has become an important part in driving the progress of a more modern and efficient education. This research developed a web-based school information system to improve the efficiency of administration and communication in schools. This research was conducted in several junior high schools in the Pasarkliwon State Elementary School area, using a qualitative approach and case study design. Data were collected through interviews, observations, and documentation, then analyzed using thematic methods. Results showed that the system significantly improved administrative management, such as student data, grades, and attendance, and improved communication between schools, students, and parents. Challenges faced include lack of staff training and infrastructure limitations. Support through training and infrastructure development is needed for the successful implementation of this system.

Analysis of the Contribution of the e-SAMSAT System to Motor Vehicle Tax Revenue at UPTD SAMSAT Tomohon

Brilian Pijar Wijaya Tjung, Sonny Pangerapan, Steven J. Tangkuman — Thu, 12 Sep 2024 00:00:00 +0000

Taxes, as the largest source of state revenue, play an important role in the Indonesian economy. Motor vehicle tax is a levy that must be collected by a company or government agency. The purpose of this study is to evaluate the use of e-SAMSAT in increasing state revenue from motor vehicle taxes, making it easier for people to pay motor vehicle taxes, and knowing whether the eSAMSAT application has met the objectives set by the government. This research uses descriptive qualitative data analysis method. Based on the research findings, e-SAMSAT is a payment method that always increases every year, it's just that it hasn't been able to reach the target for each year. However, the implementation of the e-SAMSAT system has been carried out in accordance with applicable regulations.

Spatial Thinking Process of Curved-Sided Room Building Material for Grade V Elementary School Based on Ecomathematics

Ahmad Rifqi Alfarisi, Feny Rita Fiantika — Tue, 10 Sep 2024 00:00:00 +0000

The purpose of this study was to explain how the spatial thinking process of V-C grade students at SDN Kalirungkut 1 Surabaya. This study used Qualitative Approach with explorative descriptive approach. Based on the findings of this study, it states that the spatial thinking proficiency of learning in the topic of curved-sided spaces related to mathematical economics is satisfactory. The observation results show that teachers and students have achieved the predetermined indicators. This was also evident from the written test results of 26 students of class V-C where 13 students were in the high category who were able to exceed the achievement standard. Teacher and student interviews have been in accordance with teacher and student observations, as well as written tests. It can be concluded that the use of ecomathematics teaching materials in learning curved-sided space building material is a useful innovation for SDN Kalirungkut 1 Surabaya.

Analysis of the Leading Economic Sectors of the City of Sibolga

Ruth Oktavia Sirait, Amran T. Naukoko, Wensy F. I Rompas — Wed, 11 Sep 2024 00:00:00 +0000

National development includes economic growth. Economic development was initially focused on regional expansion. The basic sectors in Sibolga City that could grow into top sectors are looked at in this study. To help Sibolga City's economy grow faster from 2012 to 2023, this study tries to find the most important and growing economic areas. This study uses quantitative descriptive methods. The literature review strategy employed in this study involves reading books and articles from relevant scientific journals. The study used North Sumatra Province and Sibolga City Central Statistics Agency (BPS) data. The Location Quatient analysis model (LQ), Dynamic Location Quatient (DLQ), and Shift Share will then manage it. Three businesses were named outstanding by the survey. Examples include the following: wholesale and retail trade, transportation and storage, lodging, food and drink service, and the repair of motor vehicles and motorcycles.

Internal Communication in Improving Employee Performance of Pertamina Bersatu National Cooperative 139 Jakarta

Tantri Kusumastuti, Wulan Furrie — Thu, 05 Sep 2024 00:00:00 +0000

KOPNAS PB 139 is a company that has various business units but limited human resources make employees often do work outside the predetermined jobdesk. The ambiguous organizational structure plus the lack of coordination between leaders (chairman) and subordinates (managers) at KOPNAS PB 139 are problems faced by the company. The writing of this research aims to find out, analyze, and evaluate the internal communication aspects applied by KOPNAS PB 139. This research is a qualitative research with a case study method at KOPNAS PB 139. Data collection was conducted through interviews with KOPNAS PB 139 employees. The results showed that internal communication with a horizontal model played an important role in improving employee performance at KOPNAS PB 139 even though vertical internal communication experienced obstacles. There are also still communication barriers such as the accumulation of information and sudden changes in plans from KOPNAS PB 139 clients.