AbstrakBerdasarkan studi pendahuluan yang penulis lakukan di MAN 2 Kuningan yang terletak di Jl. Siliwangi Desa Ciawigebang Kecamatan Ciawigebang Kabupaten Kuningan masalah yang teridentifikasi diantaranya penggunaan teknologi informasi dan komunikasi khususnya handphone smartphone di kalangan siswa kelas XII IPS yang dipergunakan tidak menyesuaikan tempat dan waktu penggunaanya. Penggunaan handphone di lingkungan sekolah berimbas kepada perubahan perilaku sosial siswa kepada guru maupun siswa lainnya. Penelitian ini bertujuan untuk mengetahui penggunaan teknologi informasi dan komunikasi siswa kelas XII IPS, mendeskripsikan perilaku sosial siswa terhadap guru, siswa dengan siswa di lingkungan sekolah, dan menganalisis dampak dari penggunaan teknologi informasi dan komunikasi khususnya handphone smartphone terhadap perilaku sosial siswa di MAN 2 Kuningan. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data menggunakan observasi, wawancara mendalam, dokumentasi, dan triangulasi. Teknik analisis data melalui tiga tahap yaitu reduksi data, penyajian data, dan verifikasi data. Dengan subjek penelitian adalah kepala sekolah, guru, dan beberapa siswa kelas XII IPS. Hasil penelitian menunjukan bahwa 1) penggunaan teknologi informasi dan komunikasi khususnya handphone smartphone digunakan di waktu dan tempat yang kurang tepat 2) terjadi perubahan perilaku sosial siswa ketika mereka memainkan handphone smartphone, interaksi sosial diantara siswa menjadi terganggu. 3) dampak negatif dari penggunaan teknologi informasi dan komunikasi handphone smartphone di lingkungan sekolah yaitu: siswa tidak fokus saat belajar, siswa menjadi individualis, dan menghiraukan lingkungan sekitar mereka. Sedangkan dampak positifnya yaitu: membantu siswa mencari bahan materi tambahan, membantu siswa mengerjakan tugas sekolah, dipergunakan siswa untuk berwirausaha dengan berjualan online melalui handphone smartphone. Kata kunci: teknologi informasi dan komunikasi, handphone smartphone, perilaku social AbstractBased on the preliminary study that the author did in MAN 2 Kuningan located on Jl. Siliwangi Ciawigebang Village, Ciawigebang District, Kuningan District, the

The problem in this study is whether the understanding of tax regulations, quality of tax services, tax rates and tax sanctions affect individual taxpayer compliance. This study aims to determine the effect of understanding tax regulations, quality of tax services, tax rates and tax sanctions on taxpayer compliance at the Kebayoran Baru Tiga Tax Office, South Jakarta. This type of research is a quantitative method that uses the Slovin formula as a sample, so that the sample obtained is 100 individual taxpayers. Methods of data collection using survey methods, namely the authors distribute questionnaires directly and using google form. This study can explain the independent variables (tax regulations, quality of tax services, tax rates and tax sanctions) that strengthen or weaken the dependent variable (taxpayer compliance). Based on the results of the SPSS test version 25 of the tests that have been carried out, the t test results indicate that understanding of tax regulations and service quality tax authorities have a positive and significant effect on taxpayer compliance. Meanwhile, tax rates and tax sanctions have no significant effect on taxpayer compliance.AbstrakPermasalahan dalam penelitian ini adalah apakah pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga, Jakarta Selatan. Jenis Penelitian ini merupakan metode kuantitatif yang menggunakan rumus slovin sebagai penentuan sampel, sehingga sampel yang didapat yaitu 100 wajib pajak orang pribadi. Metode pengumpulan data menggunakan metode survey, yaitu penulis menyebarkan kuesioner secara langsung dan menggunakan google form. Penelitian ini dapat menjelaskan variabel independen (pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan) yang memperkuat atau memperlemah variabel dependen (kepatuhan wajib pajak). Berdasarkan hasil uji SPSS versi 25 dari pengujian yang telah dilakukan, hasil uji t menunjukkan bahwa pemahaman peraturan perpajakan dan kualitas layanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan tarif pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Pemahaman Peraturan Perpajakan; Kualitas Layanan Fiskus; Tarif Pajak; Sanksi Perpajakan; Kepatuhan Wajib Pajak

The One Stop Integrated Services Investment Office (DPMPTSP) is one part of the Regency / City Government Center that serves licensing, one of which is the course. In practice, some regencies / cities actually have an online licensing system, besides that DPMPTSP also has its own website for course licensing but in practice both application systems are rarely used by people who want to take care of permits for various reasons, including administrative requirements that are difficult, access constraints that are sometimes problematic, the length of response time is compared to direct dating and so on. The purpose of this study is to find out the process of licensing the course, create an effective and efficient licensing system concept, and create a concept of a fast and accurate licensing system course. So the authors get alternative solutions to the problem that the public must be familiar with the online system and procedures in licensing the course should not be too long so that the community is easier to manage permits, besides the proposed system, is expected to be a companion to the existing licensing system dealing with dating directly.

ABSTRAKPeran Sumber Daya Manusia (SDM) di era global adalah menjadi tanggung jawab pimpinan perusahaan (Rivai, 2004:5), misal dengan memberikan, pelatihan, disertai kompensasi yang layak dari perusahaan, seperti pada CV. Faida Gemilang – Bekasi. Tujuan penelitian ini untuk mengetahui sejauh mana pengaruh dari pemberlakuan Pelatihan dan Kompensasi secara bersamaan (simultan) terhadap kinerja karyawan, dimana metode penelitiannya dituangkan kedalam penelitian kuantitatif , menggunakan data primer, data sekunder, analisa statistik linear berganda, dengan populasi dan sampel berjumlah 35 responden. Dan alat bantu berupa kuesioner, dengan hasil adalah: 1). Dari Variable Pelatihan (X1) diperoleh thitung  = 5,036 dan ttabel = 2,03693,  2). Variable Kompensasi (X2) berpengaruh positip terhadap kinerja sebesar = 2,03693. Adanya thitung > ttabel (5,036 > 2,03693) maka Ho ditolak dan Ha diterima, berarti ada hubungan signifikan antara variable Pelatihan dan kompensasi  terhadap kinerja 3). Pelatihan pada CV. Faida Gemilang adalah 33.204. hal ini artinya variable Pelatihan dan variable kompensasi berpengaruh signifikan terhadap variable kinerja karyawan pada CV. Faida Gemilang Bekasi. Kata Kunci : Pelatihan, Kompensasi, Kinerja Karyawan. ABSTRACT              The role of human resources in global era are becoming a responsibility of the company  leader (Rivai, 2004:5), for example, like by training, and feasibility compensation of the company, like in CV. Faida Gemilang-Bekasi. The aims of this research are for know how so far the effect of implementation on training and feasibility compensation simultaneously towards the employee performance, where the research methods is a quantitative, use the primary data and secondary data, by the multiple linear statistics analize and the sample are amount 35 responden, with  the tools are questionnaire. The result of this research are: 1). Obtained value of Training  Variable (X1) t count = 5,036 and ttable =2,03693, 2). Compensation variable (X2) are influence positive to the performance employee are amount: 2,03693. There is a count value of t count > t table (5,036 > 2,03693), so point Ho is rejected and Ha is accepted, the meaning  is there are a relations positive, strong and significant between variables training and compensation towards the performance employee,  3). The training on CV Faida Gemilang are 33.204. the meaning are training variable  and compensation variable had significant effect to the performance employee on CV. Faida Gemilang Bekasi. Key words: training, compensation, employee performance

This study aims to determine the role of Food and Drug Supervisory Agency (will be referred as BPOM) in the distribution of cosmetics that include a fictitious distribution permit. The method used in this study is an empirical research methodology. This study uses a qualitative approach and sampling using purposive sampling and using descriptive analysis techniques. The results of this study show that the role of BPOM in the distribution of cosmetics that includes a fictitious distribution permit basically continues to carry out Supervision, Guidance, and Prosecution of every producer who violates government regulations related to the circulation of counterfeit cosmetics that include a fictitious distribution permit number and there are several programs that are run to deceive consumers. get the right. In addition, it continues to provide protection to consumers who experience losses by providing administrative sanctions to the perpetrators to be able to pay for the losses suffered by the consumers themselves. Protecting Consumers from the Circulation of Dangerous Cosmetics BPOM has several programs, namely the National Movement to Beware of Illegal Drugs and Food (GNWOMI), GENPOPA, BPOM Checks, Public Warnings, Educational Videos, Community Awareness Index Surveys, Implementing Teams for Quality Improvement of Community Empowerment and Consumer Protection.