Charles Fransiscus Ambarita

Bio: Charles Fransiscus Ambarita is an academic researcher from State University of Medan. The author has contributed to research in topics: Computer science & ADDIE Model. The author has an hindex of 2, co-authored 4 publications receiving 8 citations.

Penerapan Model Pembelajaran Kooperatif Tipe Student Teams Achievement Division Untuk Meningkatkan Hasil Belajar

Abstract: Penelitian ini bertujuan untuk meningkatkan Hasil Belajar mata kuliah Akuntansi Biaya melalui Implementasi Model Pembelajaran Kooperatif Tipe Student Team Achievement Divisions (STAD) pada mahasiswa semester tiga Prodi Pendidikan Ekonomi Tahun Ajaran 2017/2018. Metode penelitian ini adalah penelitian tindakan kelas yang dilaksanakan dalam dua siklus dan masing–masing siklus terdapat dua pertemuan. Pelaksanaan penelitian dengan model pembelajaran kooperatif tipe STAD pada mata kuliah Akuntansi Biaya ini meliputi: (1) Perencanaan, (2) Pelaksanaan, (3) Pengamatan, dan (4) Refleksi. Analisis data yang digunakan adalah analisis data kualitatif yang terdiri dari reduksi data, penyajian data dan penarikan kesimpulan serta analisis data kuantitatif yang terdiri dari Penilaian Hasil Belajar Akuntansi Biaya. Hasil penelitian ini menunjukkan bahwa penerapan model pembelajaran Kooperatif tipe STAD dapat meningkatkan hasil belajar mahasiswa kelas B Semester III Prodi Pendidikan Ekonomi. Hal ini dilihat dari aspek kognitif yaitu terjadi peningkatan pengetahuan dilihat dari mahasiswa mampu menjawab soal–soal yang diberikan oleh dosen baik saat proses pembelajaran maupun pada saat tes kemampuan kognitif. Rata – rata peningkatan pada kemampuan ini sebesar 3,60% yang masuk pada kriteria baik. Pada aspek afektif terjadi peningkatan pada mahasiswa dilihat dari kerjasama yang baik pada saat berkelompok, berani mengungkapkan pendapat, dan diskusi kelompok yang berjalan secara kondusif. Rata – rata peningkatan pada kemampuan ini sebesar 8,12%. Hal ini menunjukkan bahwa penerapan model pembelajaran Kooperatif tipe STAD dapat digunakan untuk meningkatkan hasil belajar mahasiswa pada mata kuliah Akuntansi Biaya.

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Abstract: Taxes are source of income for a country to finance its activities in providing facilities and infrastructure as well as services to the community, while one of the largest sources of tax revenue comes from Micro, Small and Medium Enterprises, which in this study focus on Village-Owned Enterprises (BumDes) Focus This research is with the implementation of Government Regulation No. 23 of 2018 which is an improvement from Government Regulation No. 46 of 2016 concerning tax rates for SMEs which were previously at 1% to 0.5%. The purpose of this study is to provide fundamental knowledge about the factors that influence an SME to comply with paying taxes. Operationally, this research has the following objectives: (a) explore factors that influence MSMEs to comply with paying taxes, (b) test tax planning practices for MSMEs, (c) understandings for the government to find out what factors influence MSMEs to comply with paying taxes, (d) knowing the dominant factor for MSMEs as a driver of tax compliance. This research was tested using multiple linear regressions to determine the dominant factor. The results of this study indicate that only understanding, awareness, and sales variables affects the tax compliance, while socialization and trust have insignificant effect.

Pengembangan kreativitas peserta didik dalam pembelajaran

Abstract: ABSTRAK Proses pembelajaran merupakan salah satu unsur penting untuk mencapai keberhasilan dalam pembelajaran. Dalam proses pembelajaran perlu pengembangan kreativitas anak sejak dini untuk membentuk cara berpikir anak. Berpikir kreatif merupakan salah satu tingkat tertinggi seseorang dalam berpikir, yaitu dimulai ingatan ( recall ), berpikir dasar ( basic thinking ), berpikir kritis ( critical thinking ), dan berpikir kreatif ( creative thinking ). Berpikir yang tingkatnya di atas ingatan ( recall ) dinamakan penalaran ( reasoning ). Kreativitas dapat tumbuh dan berkembang seiring dengan perkembangan kepribadian anak. Pengembangan kreativitas tersebut harus dilakukan sejak dini agar membentuk kebiasaan cara berpikir peserta didik dan bermanfaat bagi peserta didik itu sendiri di kemudian hari. Kata kunci: Kreativitas, Pembelajaran, Pengembangan

Kompetensi profesional guru sma kalam kudus medan

Abstract: This research aims to find the relationship between the professional competence of teachers and work discipline. Sample of research is 5 teachers of Kalam Kudus School Medan. Data collection techniques by questionnaire and documentation method. Based on the data, from 5 respondents who get below average score are 1 person, while those who get score between top and bottom average are 3 people and who get above average is 1 person. This means that high school teachers of Kalam Kudus has known and implement the teacher professionals in teaching and learning process in class and Kalam Kudus School Medan. Key Words : Professional Ability and Work Discipline

The Effectiveness of Developing Interactive Learning Media on Learning Basic Concept Material

Abstract: This study’s aim was to determine the interactive learning media effectiveness on the Learning Basic Concept material. The ADDIE Robert Maribe Branch approach is being used in this research and development. Regarding product effectiveness, in the field trial conducted, the t-test result was obtained tcount = 5.09 while ttable = 1.699 at significance level of 0.05. This shows that tcount > ttable, then Ho is rejected and Ha is accepted, so that interactive learning media based Lectora Inspire is effectively used in the learning process.

Tax Policy for Small and Medium Enterprises

Abstract: Taxing small and medium enterprises (SME) is a significant issue in the globalizing economy. SME are also looking for expansion and Unions like USA and EU have real problems for finding the appropriate for of taxing multi state activities on one hand and easing the burden on other. The dimensions are different and the problems are different around the world. This paper is based on Bulgarian experience in taxing SME and some of the new changes on the European market due to expansion of the European Union. The paper will stress on the possibilities for presumptive type of taxation and home state taxation that are the most recent developments in getting these businesses in the tax net. The paper will examine the different types of taxes and the influence on the SME and will enlighten some of the ways to make satisfy both the revenue and the economic agents on the market.

Kompetensi Guru Bahasa Indonesia di SMP Negeri Simpang Kosgoro Kabupaten Musi Rawas

Abstract: The purpose of this study was to describe the competence of Indonesian language teachers in Indonesian language learning at SMP Negeri Simpang Kosgoro, Muasi Rawas Regency. This research is a quantitative descriptive research. The collection technique uses observation and questionnaires. The data analysis technique was carried out by data reduction, data classification, data interpretation, and conclusions. Wetness test data using membercheck. The results showed that the performance competence of Indonesian civil servant teachers in the National Education Office of Musi Rawas Regency from pegagogical competence, personality competence, social competence, and professional competence, especially in SMP Negeri Simpang Kosgoro showed that it had reached a value range of 75-100 with value 4 in the very good category.

Relationship Between Prior Knowledge and Creative Thinking Ability in Chemistry

Abstract: This study aims to determine the relationship between prior knowledge with creative thinking ability of students in grade XI science at public school of Takalar. This research is ex post facto. The population in this research is was all students in grade XI science at public school of Takalar consisting of 39 classes with a total enrollment in 1537 people. Technique collecting sample using stratified purposive random sampling and selected grade XI Science SMAN 1 Takalar, SMAN 3 Takalar, SMAN 1 Polongbangkeng Selatan, and SMAN 3 Polongbangkeng Utara consist of 134 learners. The data was collected by using prior knowledge test consist of 16 items (α = 0.883) and verbal creativity test consist of 18 items (α = 0.808). Data were analyzed using correlation and regression analysis, The coefficient correlation between the two variables is 0.619 with p = 0.000 (p <0.05). This value indicates that there is a relationship between prior knowledge with creative thinking ability in chemistry and relationship between the two variables is a positive relationship.

Determinants of Tax Compliance among Small and Medium Enterprises in Bungoman County, Kenya

Abstract: Taxation is the main source of revenue to any government, since it the only stable flow of revenue that is predictable. a large segment of the informal sector, especially the smes in Bungoma county exhibit low tax compliance levels. the purpose of the study was to investigate the determinants of tax compliance among smes in Bungoma county. the study was guided by the following objective; to determine the effect of cost on tax compliance among smes in Bungoma county. The study applied a descriptive survey design of all the SMEs in Bungoma county. According to, Nteere et al (2012), and Creswell (2005), descriptive survey design enables the researcher to collect, analyze and link both qualitative and quantitative data in a single study. The population of the study consisted of all the SMEs in Bungoma County. A total of 170 SMEs in Bungoma County were targeted for the study. With a sample of size of 227 respondents. Closed-ended questionnaires covered all the issues relating to the causes of low tax compliance among SMEs in Bungoma County were personally administered the questionnaires to the respondents 227 managers, 1 from each of the sampled organizations in sectors. Pilot test was done to verify the reliability and validity of the research instrument. The data collected was analyzed using descriptive statistics, correlations, and linear regression analysis. Results showed that there was a significant influence of cost on tax compliance in Bungoma County. From study findings and earlier discussion, it was noted that cost influence tax compliance negatively and significantly contributing 9.6% variability to tax compliance by SMEs when other factors are held constant. The Kenya Revenue Authority should consider revising the cost of tax product downwards. Additionally, Kenya Revenue Authority should make the tax filing process convenient, easy and costless. Similarly, Kenya revenue authority, should not impose penalties on late filing of taxes. The tax computation should be as easy as possible to enhance eligible tax payers’ compliance. Keywords: Tax Compliance, Cost

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM MEMBAYAR PAJAK SESUAI PP No.46 TAHUN 2013 PADA UMKM DI KABUPATEN BANTUL

Abstract: Pada pertengahan Juli tahun 2013 pemerintah merilis peraturan pemerintah yang mengatur perlakuan khusus pajak penghasilan untuk usaha kecil, mikro dan menengah. Peraturan pemerintah tersebut adalah peraturan pemerintah Nomor 46 tahun 2013. Peraturan ini diadakan untuk mempermudah mereka sehingga para wajib pajak dalam membayar pajak. peraturan ini mempermudah mereka sehingga para wajib pajak tidak perlu menghitung laba mereka, pajak yang harus dibayar langsung dikalikan 1% dari omset saja. Usaha Kecil dan Menengah mempunyai peranan yang cukup besar dalam perekonomian Indonesia, namun dalam pengembangan usahanya masih menemui hambatan seperti ketidakpastian pasar, keberlangsungan usahanya dan pembukuan yang tidak jelas. Kesadaran wajib pajak, Pengetahuan dan pemahaman wajib pajak terhadap PP No.46 tahun 2013 diharapkan dapat meningkatkan kepatuhan wajib pajak dalam membayar pajak sedangkan sanksi denda dimaksudkan agar masyarakat patuh dan mau melunasi kewajiban pajaknya, serta kualitas pelayanan fiskus juga dapat mendorong kepatuhan dalam membayar pajaknya. Tujuan dari penelitian ini adalh untuk mengetahui gambaran pelaku UMKM tentang kesadaran wajib pajak, pengetahuan dan pemahaman terhadap PP No.46 tahun 2013, sanksi denda, serta kualitas pelayanan fiskus. Obyek penelitian meliputi Pelaku UMKM di Kabupaten Bantul. Pemilihan sampel responden menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa pelaku UMKM di kabupaten Bantul memiliki kesadaran, pengetahuan dan pemahaman yang cukup tentang PP No 46, sanksi denda dalam perpajakan serta kualitas pelayanan fiskus yang dirasa cukup baik. Key words : UMKM, PP No.46 Tahun 2013 Kepatuhan Pajak.