Jurnal Pendidikan Nusantara http://e-journal.stkipnutegal.ac.id/index.php/jpnu <p>e-Journal STKIP NU Kabupaten Tegal dikelola oleh LPPM STKIP NU Kabupaten Tegal.<br />Jurnal Pendidikan NUsantara merupakan Jurnal yang dikelola oleh LPPM STKIP NU Kabupaten Tegal. Jurnal ini mempunyai scope antara lain:<br />1. Pendidikan Karakter<br />2. Psikologi Pendidikan<br />3. Pendidikan Ekonomi<br />4. Pendidikan Informatika<br />5. Manajemen Pendidikan<br />6. Sosial dan Humaniora<br />7. Keaswajaan</p> <hr style="border: 1px solid #dddddd;" /> <p>ISSN: <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1599156360&amp;1&amp;&amp;2020" target="_blank" rel="noopener">2745-8342</a></p> <p><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1599156360&amp;1&amp;&amp;2020" target="_blank" rel="noopener"><img src="http://e-journal.stkipnutegal.ac.id/public/site/images/ibnukh/1599156360.png" alt="" width="124" height="84" /></a></p> en-US masfurqon@stkipnutegal.ac.id (Mohamad Furqon, M.Pd.I) ilham_susilo@stkipnutegal.ac.id (Ilham Susilo Bakti, M.Kom) Wed, 16 Feb 2022 00:00:00 +0700 OJS 3.2.0.3 http://blogs.law.harvard.edu/tech/rss 60 THE EFFECT OF TAXPAYER'S CONTRIBUTION, ATTITUDE AND AWARENESS ON COMPLIANCE LEVEL IN PAYING PBB IN SUKOHARJO DISTRICT http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/44 <p><em>This study aims to determine and analyze the effect of taxpayer contributions, taxpayer attitudes and taxpayer awareness on the level of compliance in paying Land and Building Tax in Sukoharjo Regency. The population used in this study is land and building tax taxpayers registered with the BKD Sukoharjo Regency. The number of samples used in this study were 100 respondents who were calculated based on theformula Slovin with the sample method used was Conveniance Sampling. The type of data used in this study is primary data obtained through questionnaires. Hypothesis testing in this study uses multiple linear regression analysis using the SPSS version 20 program. The results of this study indicate that the taxpayer contribution variable has no significant effect on taxpayer compliance, the taxpayer's attitude has no effect on taxpayer compliance, while the taxpayer awareness variable has a significant effect. to taxpayer compliance.</em></p> <p>&nbsp;</p> Nursiam Nursiam, Ila Marliana Purnama Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/44 Tue, 15 Feb 2022 00:00:00 +0700 THE EFFECT OF PERCEPTION OF EASE, PRICE, AND PROMOTION ATTRACTION ON INTEREST IN USING OVO APPLICATIONS http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/61 <p>This study was conducted to determine the effect of perceived convenience, price, and promotional attractiveness on interest in using the OVO application. The study was conducted in Supermal Karawaci with 100 respondents using non-probability sampling purposive sampling technique with research respondents being new users, active users, and occasional users. The instrument test was conducted by testing the validity using the product-moment method. The analytical technique used was multiple regression analysis. Based on the results of the study, partially the effect of the perceived convenience variable has a significant positive impact on interest in the use, the price variable has positive and significant effects on appeal in use, and the promotional attractiveness variable has a positive and significant impact on interest in service. Simultaneously the variables of Perception of Ease, Price, Promotional Attractiveness have a positive and significant effect on Interest in Use.</p> Ernie Mardiany Djaenudin Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/61 Thu, 03 Mar 2022 00:00:00 +0700 the The Influence of the Speed of Delivery of Goods and Prices on Increasing the Use of Delivery Services of PT Tri Adi Bersama (Anteraja) During the Covid-19 Pandemic http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/43 <p><em>The outbreak of the Covid-19 virus since the beginning of 2020 has forced many business arrangements to rack their brains to change direction and innovate. One of the affected business sectors is online sales. This happens because of restrictions on access for purchasing goods offline by the government. This restriction also has an impact on increasing the use of freight forwarding services, one of which is from PT Tri Adi Bersama (Anteraja). The purpose of this research is to know and analyze the impact of goods delivery speed and consumer’s purchasing power to the increased use of delivery services PT Tri Adi Bersama (Anteraja) in Pandemic Covid-19 with quantitative type of research. The data compiled from primer data from the questionnaire spreads to 150 consumers of Anteraja in Jabodetabek area from May until July 2021. The result of this research is the variable of goods delivery speed and consumer’s purchasing power have positive and significant impact to the increased use of delivery services PT Tri Adi Bersama (Anteraja) in Pandemic Covid-19.</em></p> Sonya Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/43 Tue, 15 Feb 2022 00:00:00 +0700 THE EFFECT OF TAX SOCIALIZATION, TAX SANCTIONS AND ONLINE SERVICE SYSTEMS ON MSME TAXPAYER COMPLIANCE http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/57 <p>This study aims to determine and examine the effect of tax socialization, tax sanctions, and online service systems on UMKM taxpayer compliance registered at KPP Pratama Surakarta. The research method used in this study is a quantitative method. The data used are primary data obtained through the distribution of questionnaires to UMKM taxpayers in Surakarta City. The sampling method used <em>probability sampling</em> with <em>random sampling technique</em>. The number of samples in this study were 100 respondents. Hypothesis testing in this study used multiple linear regression analysis using the SPSS version 20 program. The results showed that the variables of tax socialization and online service systems had a positive and significant effect on UMKM taxpayer compliance with sig values ??of 0.031 and 0.045, respectively, while the tax sanctions have no effect on UMKM taxpayer compliance with a sig value of 0.643.</p> Nursiam Nursiam, Ila Marliana Purnama Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/57 Thu, 03 Mar 2022 00:00:00 +0700 ANALYSIS OF LEARNING STYLE OF STUDENTS IN CLASS X SMK ST. LOUIS SURABAYA http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/53 <p>This study aims to determine the learning styles of class X students of SMK St. Louis Surabaya. Learning style is an important aspect that needs to be understood by educators so as to improve the quality of the teaching and learning process. The subjects in this study were students of class X SMK St. Louis Surabaya for the academic year 2021/2022 as many as 212 people. This study uses a quantitative descriptive method. Data collection was carried out on 26-29 July 2021 using a learning style questionnaire. The results showed that visual learning styles were 58 students (27%), auditory learning styles were 41 students (20%), and kinesthetic learning styles were 75 students (35%). In addition, there were 38 students (18%) who have a combination learning style. 8 students were visual auditory learning styles (4%), 11 students were kinesthetic auditory learning styles (5%), 12 students (6 %) were visual kinesthetic learning styles, and 7 students (3%) were visual auditory kinesthetic learning styles.</p> Arman M. Yusuf Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/53 Thu, 03 Mar 2022 00:00:00 +0700 EFEKTIVITAS LAYANAN BIMBINGAN DAN KONSELING DALAM MENINGKATKAN KEPERCAYAAN DIRI SISWA SMA: SYSTEMATIC LITERATURE REVIEW http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/51 <p><em>This study aims to determine the effectiveness of Guidance and Counseling services in increasing the confidence of high school students. The method used is a systematic literature review (SLR) by collecting references from various journals in the time span from 2015-2021. The data analysis used a qualitative approach with the meta synthesis method, which is a method that seeks to identify, evaluate, and interpret the overall research results in accordance with the research questions, topics, or phenomena being studied. The approach used is where the main goal is to get theories and concepts or levels of deeper and more thorough understanding of how to increase the confidence of high school students. The results of the research findings are that guidance and counseling services are very effective in increasing the confidence of high school students. The appropriate guidance and counseling services are basic guidance services, information services and responsive services.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong> <em>guidance and counseling service, self-confident, high school student </em></p> Alqis bahnan Bahnan Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/51 Thu, 03 Mar 2022 00:00:00 +0700 YAYUK SRI WAHZUNJ THE EFFECT OF COMPETENCE, INDEPENDENCE, INTEGRITY, OBJECTIVITY, AND EXPERIENCE ON AUDIT QUALITY http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/47 <p><em>The purpose of this study aims to determine the effect of competence, independence, integrity, objectivity, and experience on audit quality. This study uses five variables that are thought to affect the auditor’s performance on audit quality.the population in this study were auditors of KAP Central Java and DIY. The sample in this study is Covenience Sampling and obtained as many as 100 respondents. This study uses multiple regression analysis. The results of this study compettence, independence, and experience affect audit quality, integrity and objectivity have no effect on audit quality.</em></p> Yayuk Sri Wahzuni, Erma Setiawati Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/47 Tue, 15 Feb 2022 00:00:00 +0700 Analysis Of Liquidity Ratio, Solvency Ratio, And Profitability Ratio To Bond Ratings In Food And Beverages Companies Listed On The Indonesia Stock http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/60 <p>This study aims to analyze the effect of liquidity on bond ratings for food and beverages companies listed on the Indonesia Stock Exchange for the 2016- 2020 period, to analyze the impact of solvency on bond ratings for food and beverages companies listed on the Indonesia Stock Exchange for the 2016-2020 period, to analyze the effect of profitability on bond ratings for food and beverages companies listed on the Indonesia Stock Exchange for the 2016-2020 period, and to analyze the impact of liquidity, solvency, and profitability simultaneously on the financial sector listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is a quantitative study with secondary data in the form of company financial statements for 2016-2020 obtained from the Indonesia Stock Exchange or the website of each company and bond rating data published by bond rating agencies, namely PT. PEFINDO for five consecutive years. The sampling technique used the purposive sampling method. The t-test or partial test results show that solvency significantly affects bond ratings in food and beverage companies listed on the Indonesia Stock Exchange for the 2016 - 2020 period. The F test results show that the variables CR, DER, and ROA jointly positively affect Bond ratings for food and beverages companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Then the coefficient of determination analysis (R2) results simultaneously explain that Liquidity, Solvency, and Profitability influence the Bond Rating variable for food and beverages companies listed on the Indonesian Stock Exchange. Indonesia Stock Exchange Period 2016&nbsp; 2020</p> Suriyanti Suriyanti, Sidik Priadana, Pudji Astuty Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/60 Thu, 03 Mar 2022 00:00:00 +0700 THE ROLE OF YOUTH IN ECONOMIC DEVELOPMENT (QUALITATIVE STUDY ON EMPLOYMENT) http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/54 <p>This article is the result of research with the theme of youth. One of the elements in economic development is the availability of innovative, intelligent, honest and integrity resources. Every problem in Indonesia is different, apart from infrastructure, it also covers many aspects, such as social, political, and technological progress. Changes that occur must be in tandem with the ability of resources to compete in a globalized world. One of the flagship programs of the Takalar Regent for the 2017-2022 period is the absorption of 10,000 new workers. The role of youth is very important in the program implementation process to show their involvement. This article will describe the form of youth participation in the Takalar District Government program. Given the problem of the number of workers increasing along with population growth. Takalar Regency needs to prepare its youth to be ready to compete in the world of work. The study used a qualitative approach through observation and in-depth interviews (indepht interviews). The results showed that the form of youth participation was divided into two, namely physical and non-physical participation. Physical participation includes activities in services, education, agriculture, etc. Meanwhile, non-physical participation includes seminars, discussions, and other ideas related to the program.</p> Jusmawandi Jusmawandi Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/54 Thu, 03 Mar 2022 00:00:00 +0700 THE EFFECT OF MOTOR VEHICLE TAX COLLECTION SYSTEM (CLA) THROUGH DRIVE THRU, SAMSAT roving, and E-SAMSAT SERVICES ON TAXPAYER COMPLIANCE http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/48 <p>This study aims to determine and examine the effect of the motor vehicle tax collection system (PKB) through drive thru services, mobile samsat, E-samsat on the compliance of two-wheeled motorized vehicle taxpayers in the samsat of Surakarta. The research method used in this study is a quantitative method. The data used is primary data obtained through the distribution of questionnaires to the taxpayers of two-wheeled motorized vehicles in the Surakarta City Samsat. The sampling method used accidental sampling with random sampling technique. The number of samples in this study were 138 respondents. Testing the hypothesis in this study using multiple linear regression analysis using the SPSS version 20 program. The results of this study indicate that the drive thru variable has no significant effect on motor vehicle taxpayer compliance. While the mobile samsat and E-samsat variables have a significant effect on motor vehicle taxpayer compliance.</p> Riza Frycilia Sofia Afidah Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/48 Tue, 15 Feb 2022 00:00:00 +0700 UTILIZATION OF HISTORICAL HOUSE INGGIT GARNASIH AS AN EFFORT IN IMPROVING HISTORICAL LITERACY http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/42 <p><em>This research seeks to explain the use of Inggit Garnasih's historic house in Astana Anyar, Bandung City, to improve historical literacy skills. Inggit Garnasih's historic house contains local and national elements in Indonesian historiography (historical writing). This research indeed uses a participatory approach and uses a descriptive-analytical system. This research is expected to introduce one of the historical tourist destinations in the city of Bandung.</em></p> Samudra Eka Cipta, Wawan Darmawan Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/42 Tue, 15 Feb 2022 00:00:00 +0700 Pentagon Fraud Analysis in Detecting Fraud Financial Statements (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period) http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/49 <p>Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. The sampling technique used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud.</p> Violita Maharani Anggraini, Atwal Arifin Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/49 Sat, 26 Feb 2022 00:00:00 +0700 The THE ROLE OF FINANCIAL LITERATURE IN THE SAVING BEHAVIOR OF VOCATIONAL SCHOOL STUDENTS IN TEGAL DISTRICT http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/56 <p>Saving is an important activity to secure finances in the future. Therefore, financial knowledge is essential to encourage individuals to save. This study aims to analyze the saving behavior of SMK students in the Tegal Regency. Financial literacy is used to predict students' saving behavior. This study uses a quantitative approach—the number of samples used as many as 90 students with proportional random sampling technique. At the same time, the data analysis technique used in this study used regression analysis to see the extent of the influence of financial literacy on students' saving behavior. The results showed that financial literacy affected saving behavior.</p> Elsa Puspasari Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/56 Thu, 03 Mar 2022 00:00:00 +0700 AUDITOR SWITCHING: FINANCIAL DISTRESS, MANAGEMENT CHANGES, KAP SIZE, SERTA GOING CONCERN OPINION PADA PERUSAHAN PROPERTY, REAL ESTATE, DAN BUILDING CONTRUCTION DI INDONESIA http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/52 <p><em>Auditor switching is categorized as mandatory and voluntary activities. The company does auditor switching as mandatory procedure, but in Indonesia there are still many companies that do auditor switching as voluntary procedure. This research aims to analyze the affect of financial distress, management changes, KAP size, and going concern opinion towards auditor switching. Data collection uses purposive sampling of property, real estate, and building construction &nbsp;companies &nbsp;listed &nbsp;on &nbsp;the Indonesia Stock Exchange &nbsp;(BEI) from 2018 to 2020. 42 property, real estate and building contruction companies are used as samples of this study. The data analyze using logistic regression analysis to test hypotheses. The results of this study show that financial distress, KAP size, and going concern opinion affect auditor switching. Meanwhile, management changes has no effect on auditor switching. </em></p> Shinta Permata Sari, Amiyati Amiyati Copyright (c) 2022 Jurnal Pendidikan Nusantara https://creativecommons.org/licenses/by-nc-sa/4.0 http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/52 Thu, 03 Mar 2022 00:00:00 +0700