Articles

PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.52 KB) | DOI: 10.32670/fairvalue.v1i2.9

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This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.264 KB) | DOI: 10.32670/fairvalue.v1i2.10

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This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.
SISTEM PAKAR IDENTIFIKASI MODALITAS BELAJAR SISWA MENGGUNAKAN METODE FORWARD CHAINING Kurniawan, Asep; Sumijan; Jufriadif Na?am
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Vol 3 No 3 (2019): Desember 2019
Publisher : Ikatan Ahli Informatika Indonesia (IAII)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29207/resti.v3i3.1166

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Modalitas belajar siswa merupakan hal yang penting untuk di identifikasi oleh guru dan siswa. Karena keberhasilan siswa dibidang akademis didukung oleh modalitas belajar siswa yang tepat. Sering kali terjadi dalam proses belajar mengajar guru belum mengetahui modalitas belajar siswa sehingga materi yang di ajarkan guru sulit diterima oleh siswa. Modalitas belajar yang tepat dan sesuai dengan metode yang diajarkan oleh guru perlu dibantu dengan sistem pakar. Sistem Pakar yang diolah dalam penelitian ini diambil dari kepakaran guru Bimbingan Konseling Sekolah Menengah Atas Negeri 1 Tilatang Kamang dengan menggunakan metode Forward Chaining. Modalitas belajar diolah menggunakan sistem pakar yang dibuat dengan bahasa pemograman php dan database mysql. Selanjutnya sistem pakar ini dapat menentukan modalitas belajar visual, auditory dan kinesthetic. Hasil dari pengujian terhadap metode ini adalah dapat menentukan modalitas belajar pada siswa dengan tingkat keakurasian dan kecepatan yang baik. Sistem Pakar  hasil pengujian telah dapat menentukan modalitas belajar siswa dengan jelas dan sudah dapat direkomendasikan untuk membantu guru dan siswa dalam meningkatkan cara belajar siswa yang tepat.  
LOYALITAS SANTRI (TEAMWORK) TERHADAP KEPEMIMPINAN KIAI DALAM 120 MANAJEMEN PESANTREN Kurniawan, Asep
QUALITY Vol 1, No 1 (2013): Jurnal QUALITY
Publisher : QUALITY

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Abstract

The loyal teamworks are a key of successful management of Islamic boarding school. That loyalty does not happen accidentally, butcaused by a clear vision and the goal congruence of the insiders.Teamworks require individual commitment by maintaininguniqueness of the individual and respect for differences. Consideringteamwork is an integral part of the management of Islamic boardingschool, so it is found that the loyalty to the kiai leadership is verystrong. Teamworks Islamic boarding school loyalty arises from kiaileadership who uses the model-collegial partners, the exemplaryand spiritual leadership. The essence of leadership is a test, amandate from God and man, and influencing teamworks, so a leadermust show an exemplary, inspiration, actuating, and humanizing.The targets of leadership are to build affection, to spread virtue,and to channel the Mercy of God.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI KEADILAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK MELALUI KEPERCAYAAN Yulianti, Ari; Kurniawan, Asep
Jurnal Riset Keuangan Dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1929

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PENERAPAN PROSESI PILIH ACAK PADA MODEL PEMBELAJARAN KOOPERATIF UNTUK MENINGKATKAN INTERAKSI SISWA KELAS XII SMAN 1 CITEUREUP Kurniawan, Asep
Jurnal Gemaedu Vol 1 No 4 (2016): Daftar Isi
Publisher : Gema Widyakarya bekerjasama dengan Persatuan Guru Republik Indonesia (PGRI) Daerah Khusus Ibukota Jakarta

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Abstract

Model Belajar kooperatif yang sering diterjemahkan sebagai belajar kelompok dilaksanakan untuk mengalihkan gaya mengajar yang teacher center menjadi student center. Peserta didik yang aktif dan guru hanya fasilitator. Antara siswa  akan terjadi aktivitas saling mendengarkan, saling bertannya, saling berbagi, saling memahami yang dapat berimplikasi kepada peningkatan pemahaman konsep. Bagi pelajar, belajar kelompok juga menambah motivasi belajar, menghilangkan kebosanan serta dapat meningkatkan komitmen belajar. Namun sayangnya hal-hal positif tersebut seringkali tidak terwujud. Seringkali anggota kelompok berbagi  dalam menyelesaikan tugas kelompok, maka mereka bekerja tanpa interaksi. Bahkan hal yang lebih buruk lagi, tugas kelompok hanya dikerjakan oleh anggota yang rajin dan dianggap pandai di antara mereka, sementara anggota lain hanya menjadi ‘macan kertas’. Harus dibuat suatu suasana  yang dapat membuat siswa memaksa dirinya sendiri dan memaksa anggota kelompoknya untuk terdorong berinteraksi dalam menyelesaikan tugas kelompok. Prosesi Pilih Acak dalam pembelajaran metode kooperatif dapat menciptakan suasana tersebut.
Pengembangan Sumber Daya Manusia dalam Perspektif epistEmologi Filsafat Islam Kurniawan, Asep
ULUMUNA Vol 17, No 1 (2013): June
Publisher : State Islamic Institute (IAIN) Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ujis.v17i1.178

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Abstract: Human beings are the only creature whose capability of knowledge enabling them to develop. However, this could be hampered by the wrong epistemology understanding based on a religion they believe. This research aims to encourage human thought to be dynamically progressive without jeopardizing values of Qur’an. This is carried out through placing the Islamic epistemology on the autonomy of ration and empirical experiences and conducting dialectical process between them and Al-Qur’an.  Conclusions derived are that human knowledge can develop dynamically and progressively in line with the spirit of the Qur’an. It automatically has an impact on the development of holistic human resources. In this context, Islamic epistemology then is the main drive for the development of human resources.Abstrak: Manusia adalah satu-satu makhluk yang mempunyai potensi untuk mengembangkan diri melalui pengetahuan yang dimilikinya. Namun, hal ini bisa dihambat oleh kesalahan pemahaman pada tingkatan epistemologi. Penelitian ini bermaksud mendorong pemikiran manusia berkembang secara dinamis progresif tanpa kehilangan semangat Qur’ani yang pada akhirnya berdampak kepada perkembangan baik sumber daya manusia yang holistik sebagai hamba yang berpikir dan berdzikir. Metode epistemologi Islam harus diletakkan pada otonomi akal dan pengalaman empiris dalam naungan al-Qur’an yang bersifat dialektika terhadap keduanya. Kesimpulan yang bisa diambil ialah bahwa epistemologi Islam merupakan daya gerak bagi perkembangan sumber daya manusia.
PENERAPAN NHT DAN MEDIA GRAFIS UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR PKn Kurniawan, Asep; Rapani, Rapani; Khair, Asmaul
Jurnal Pedagogik Vol 3, No 4 (2015): jurnal pedagogi
Publisher : Jurnal Pedagogik

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Abstract

This research purposed to increase learning result of civic education through application of  NHT model and graphic media. The kind of this research was classroom action research implemented in two cycles consisted of planning, implementation, observation, and reflection. Data collection technique used nontest and test by using observation sheet and test question. Data analysis techniques were in the form of qualitative and quantitative. The results showed that the application of NHT model and graphic media could increase activity and learning result.Penelitian bertujuan untuk meningkatkan aktivitas dan hasil belajar PKn melalui penerapan model NHT dan media grafis. Jenis penelitian ini adalah penelitian tindakan kelas yang dilaksanakan sebanyak 2 siklus terdiri dari: perencanaan, pelaksanaan, pengamatan, dan refleksi. Teknik pengumpulan data menggunakan teknik nontes dan tes dengan lembar observasi dan soal tes. Teknik analisis data kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan model NHT dan media grafis dapat meningkatkan aktivitas dan hasil belajar.Kata kunci: aktivitas, hasil belajar, media grafis, model NHT.  
SUPPLY CHAIN N LOGISTIK DALAM KAITANNYA DENGAN KETAHANAN PANGAN DI PEDESAAN Yun, Yun; Kurniawan, Asep
Prosiding Sembistek 2014 2014: Prosiding-Sembistek-Ekonomi & Bisnis
Publisher : Prosiding Sembistek 2014

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Abstract

Rural contribution of to the Indonesian economy more and more diminish, this is due to a lack of public understanding to run business activity in rural. Lack of rural contribution in Indonesia could be impact to the competitiveness of Indonesia in the era of the MEA (AEC). This study is examines the development of supply chains in rural to support agricultural enterprises by building an effective supply chain begin from farmer suppliers, distributors and retailers.There must be cooperation with the various parties involved in the supply chain activities.The results from this study show that the manage of logistics the agricultural product can not stand alone but must be managed together with the components of the supply chain so that primacy to compete the agricultural product Indonesia can superior from other countries.Keywords: horticulture, Indonesia, logistics, supply chain
PEMIMPIN DAN KEPEMIMPINAN EFEKTIF (Kajian Pustaka) Kurniawan, Asep
Prosiding Sembistek 2014 2014: Prosiding-Sembistek-Umum
Publisher : Prosiding Sembistek 2014

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Abstract

Leaders are not only required to be able to affect people, but also must be able to lead in the face of changes that occur due to changes in both internal and external, and able to be a source of inspiration for his subordinates and also must be able to motivate subordinates. The role of the leader is very strategic because it becomes framers vision, mission and goals of the organization also plays an important role in determining the attainment strategy and directing members of the organization for the achievement of goals. The formulation of the problem was how the authors formulate a leader able to lead effectively. Discussion of the method using a literature review of various sources and do research, study and analysis that resulted in the conclusion that is able to answer the problem formulation. The results show discussion leader has good performance depends on how the leader treats subordinates. Measurement model can be effective leaders use transformational leadership style indicator. Effective leadership can be achieved when a leader is able to combine the precision of leadership styles, leadership models and typologies of leadership in the face of the development environment and the conditions that lead. Way in treating subordinate leaders is critical to the performance leader for the success of a leader is measured by the performance is highly dependent on how the leader treats subordinates.Keyword : leader, leadership, effective, organization