This study aims to determine the factors that influence consumer purchase intention in the online marketplace in Batam City. The independent variables proposed in this study include trust, convenience, customer service, hedonic motives, and usefulness motive, which are mediated by the attitude towards online shopping and moderated by trust in website. The research methodology used is quantitative. The data used is primary data from the results of a survey using an online questionnaire with 300 respondents. The analytical method used is the Structural Equation Model method using SmartPLS 3 software. The results of this study found that trust and convenience did not have a significant positive effect on attitudes toward online shopping. Consumer service, hedonic motives, and usefulness motives have a significant positive influence on attitude toward online shopping. Attitude toward online shopping affects purchase intention. Trust in website does not provide a moderating effect between attitudes toward online shopping and purchase intention. From the results of our research, it can be seen that consumer service, hedonic motives, and usefulness motives have a role in shaping consumer attitudes toward online shopping. Then the attitude will determine the purchase intention for products sold in online marketplaces.
-Indonesian State Revenues need to increase from year to year. Efforts in increasing the Indonesian State Revenues can be made by boosting tax revenues. A new and current phenomenon occurs in the world of taxation because of the emergence of a special expertise in promoting an item or service through Instagram social media, known as Selebgram (Celebrity Instagram). Selebgram receives monetary rewards for its services in promoting an item or service, and users of this Selebgram service are generally Online Shop owners who want their products to be known then their sales are expected to increase after being promoted by the Selebgram. The money received by this program if accumulated within one month, for example, can fulfill the category as income. With this fact, but Indonesia has not been able to accommodate the basis for the imposition of the Selebgram income tax, the procedure for reporting income, how income categories can be taxed, and other confusing matters and have not found a solution. The Directorate General of Tax for the time being only relies on a system they call the Social Network Analytic System but is still opaque in its implementation and supervision. This clearly shows the absence of legal norms, the absence of legal certainty in regulating the procedures for collecting income tax for Selebgram. The writing of this scientific article uses the method of normative legal research with the method of law approach, historical approach and comparative approach. The problem in this scientific article has the objective to find out how to arrange income tax collection for celebrities.Pendapatan Negara Indonesia dari tahun ke tahun perlu mengalami peningkatan. Upaya dalam melakukan peningkatan Pendapatan Negara Indonesia dapat dilakukan dengan mendongkrak penerimaan pajak. Sebuah fenomena baru dan kekinian terjadi dalam dunia perpajakan karena munculnya suatu keahlian khusus dalam mempromosikan suatu barang atau jasa melalui media sosial Instagram yang dikenal dengan sebutan Selebgram (Selebriti Instagram). Selebgram menerima imbalan berupa uang atas jasanya dalam mempromosikan suatu barang atau jasa, dan pengguna dari jasa Selebgram ini umumnya adalah pemilik Toko Online (Online Shop) yang ingin produknya dikenal kemudian penjualannya diharapkan mengalami peningkatan setelah dipromosikan oleh Selebgram tersebut. Uang yang diterima oleh Selebgram ini apabila diakumulasikan dalam jangka waktu satu bulan misalnya, dapat memenuhi kategori sebagai penghasilan. Dengan fakta demikian, tetapi Indonesia belum mampu mengakomodir tentang dasar pengenaan pajak penghasilan Selebgram, tata cara melaporkan penghasilannya, kategori penghasilan yang bagaimana dapat dikenakan pajak, dan hal-hal membingungkan lainnya dan belum mendapatkan solusi. Direktorat Jendral Pajak untuk sementara waktu hanya mengandalkan suatu sistem yang mereka sebut dengan Social Network Analitics System tetapi masih buram pelaksanaan dan pengawasannya. Hal ini jelas menunjukkan adanya kekosongan norma hukum, tidak adanya kepastian hukum dalam mengatur tata cara pemungutan pajak penghasilan bagi Selebgram. Penulisan artikel ilmiah ini menggunakan metode penelitian hukum normatif dengan metode pendekatan undang-undang, pendekatan historis dan pendekatan komparatif. Permasalahan dalam artikel ilmiah ini memiliki tujuan untuk mengetahui bagaimana pengaturan pemungutan pajak penghasilan bagi Selebgram.
ABSTRACT Excessive Reactive Oxygen Species (ROS) can cause hypertension. Prevention of the risk of hypertension is consume an antioxidant. Noni (Morinda citrifolia L). is a plant that empirically proven to lower blood pressure and has antioxidant activity. Antihypertensive activity of noni leaves is influenced by phenolic and flavonoid compounds. The extraction method affects the levels of compound in extracts. The aims of study is determine the effect of the extraction method on the total phenolic level, total flavonoid level and antioxidant activity of noni leaf extract. The extraction methods are maceration, Microwave Assisted Extraction and Soxhlet. The results showed that the different extraction methods affected the total phenol level, total flavonoid level and antioxidant activity of the noni leaf extract. The Soxlet method provides the highest total phenolic level, total flavonoid level and antioxidant activity than other extraction methods. Keywords: Noni leaf extract, extraction method, total phenolic level, total flavonoid level and antioxidant activity
Kegiatan Pengabdian kepada Masyarakat (PkM) dalam rangka perayaan 16 Hari Kampanye Anti Kekerasan Terhadap perempuan dan Anak yang digagas oleh Pemerintah Daerah Khusus Ibukota Jakarta melalui Dinas Pemberdayaan, Perlindungan Anak dan Pengendalian Penduduk (DPPAPP) DKI Jakarta menggandeng sepuluh perguruan tinggi mitra kerjasama yang ada di DKI Jakarta yang salah satunya adalah Universitas Kristen Indonesia (UKI) dan juga lembaga-lembaga terkait baik negeri maupun swasta. Kegiatan PkM ini diselenggarakan dalam berbagai bentuk, yakni: sosialisasi secara virtual dengan topik-topik yang berbeda namun tetap dalam tema besar yaitu anti kekerasan terhadap perempuan dan anak; dan juga pembuatan video seruan untuk memberantas kekerasan terhadap perempuan dan anak oleh Rektor UKI. Dalam kegiatan PkM ini, Tim UKI memperoleh kesempatan untuk pelaksanaan sosialisasi secara daring untuk empat topik, yakni: 1) Pembelajaran Jarak Jauh (PJJ), enjoy aja; 2) Cerdas Bermedia Sosial;3) Stop Trafficking! Tugas Kita Bersama; 4) Pencegahan Kekerasan di Tempat Publik. Dalam pelaksanaan sosialisasi secara Daring, selain dengan DPPAPP, UKI juga bekerjasama dengan UHAMKA dan STIE IPWIJA. Pelaksanaan sosialisasi berjalan dengan sangat baik diikuti oleh peserta baik yang bergabung secara langsung melalui ruang zoom sekitar 500 orang, dan juga yang menyaksikan melalui youtube channel, Facebook dan Instagram DPPAPP. Kegiatan sosialisasi secara daring ini mendapat respon yang sangat positif dari warga masyarakat, terbukti dari antusiasnya para peserta dalam mengajukan pertanyaan terkait topik yang dibawaka, yang selajutnya ditanggapi dengan sangat detail oleh para narasumber. Rangkaian kegiatan Kampanye 16 Hari Anti Kekerasan Terhadap Perempuan dan Anak juga mendapatkan penghargaan dari lembaga MURI dengan kategori viewers terbanyak, hampir mencapai 1 juta viewers.
Bondowoso Regency is actively developing tourism potential to support the potential of Ijen and Raung as Global Geological Park (Geopark). approximately 14 points are projected to support Ijen Geopark. These points include Ijen Crater, Wurung Crater, Blawan Hot Spring, and Batu So'on / Solor to support geological aspects. There are also Coffee Gardens, Strawberry for biodiversity (biodiversity). And Ojhung Dance, Singo Ulung for the cultural aspect (culture). One of the potential supporters of tourism that can be used as a tourist destination in Bondowoso is the Bulkdami Village, where there is a lot of potential that can be used as a place of education for tourists. Bulk Dami has well-packaged tour packages. It can be seen from the attractions and tourist attractions, amenities and accommodation, accessibility, and community readiness that is adequate, complete and in good condition.
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