Pengaruh Pajak Penghasilan Orang Pribadi Berbasis Tarif Zakat Penghasilan Menurut MUI Terhadap Penerimaan Pajak Melalui Kepatuhan Wajib Pajak

Penelitian ini dilatarbelakangi oleh ketertarikan peneliti pada kewajiban berganda masyarakat Indonesia yang membayar pajak dan zakat sekaligus, penelitian ini dilakukan untuk mencari solusi dan saran terhadap pemerintah. Berdasarkan latar belakang yang ada, rumusan masalahnya adalah (1)Adakah pengaruh yang signifikan tarif zakat penghasilan Menurut MUI terhadap kepatuhan Wajib Pajak? (2)Adakah pengaruh yang signifikan tarif zakat penghasilan menurut MUI terhadap penerimaan pajak? (3)Adakah pengaruh yang signifikan kepatuhan Wajib Pajak terhadap penerimaan pajak? Penelitian ini memiliki tujuan untuk (1) Menjelaskan adanya pengaruh signifikan tarif zakat penghasilan menurut MUI terhadap kepatuhan wajib pajak , (2) Menjelaskan adanya pengaruh signifikan tarif zakat penghasilan menurut MUI terhadap penerimaan pajak, (3) Menjelaskan adanya pengaruh signifikan kepatuhan Wajib Pajak terhadap penerimaan pajak. Jenis penelitian ini merupakan penelitian deskriptif (descriptive research) dengan pendekatan kuantitatif. Variabel penelitian ini terdiri dari tarif zakat penghasilan menurut MUI, kepatuhan wajib pajak, dan penerimaan pajak. Populasi penelitian ini adalah Wajib Pajak KPP Pratama Malang Selatan. Penentuan jumlah penelitian ini menggunakan rumus slovin. Sampel dari penelitian ini adalah 100 orang responden dan untuk pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan adalah analisis deskriptif, analisis path. Hasil penelitian ini menunjukkan bahwa (1)Tarif zakat penghasilan menurut MUI memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak, (2)Tarif zakat penghasilan menurut MUI memiliki pengaruh yang signifikan terhadap penerimaan pajak, dan (3)Kepatuhan wajib pajak memiliki pengaruh signifikan terhadap penerimaan pajak. Hasil penelitian ini memberikan rekomendasi khususnya kepada pemerintah agar mempertimbangkan temuan dari peneliti yang telah dilakukan untuk menyempurnakan Undang Undang Perpajakan yang ada. Rekomendasi lain juga diberikan kepada calon peneliti selanjutnya agar dapat melakukan penelitian yang lebih lengkap dan sempurna dari penelitian yang telah ada

Pemanfaatan Media Digital Pop Up Book dalam Pembelajaran Sejarah Khlufaur Rasyidin di Kelas 6 SD

The research entitled The Use of Pop Up Book Digital Media in Learning History of Khulfaur Rasyidin in Grade 6 SD. The purpose of this study was to analyze the use of digital pop up book media on the effectiveness of learning the history of the Rashidun Khulafaur history. This study used the Design and Development (D&D) method by developing the ADDIE development model. Based on expert reviews from media experts, material experts and students at SDN Sukamaju digital learning media pop up books have an average pressure that shows a value of 83% with an interpretation of "very good" on expert judgment and shows an average promotion of 87.2% with the interpretation of "very good". The results of the study showed that there was an effectiveness of pop up book media in supporting the history of the Khulafaur Rasyidin in grade 6 SD as much as 80% in expert assessment and as much as 82% in student assessment. The ease of accessing material in this learning media shows a very good percentage of 80% in expert judgment and 81.1% in student assessment. Thus, pop up book digital learning media is an excellent medium to support learning in grade 6 elementary schools

UPAYA KEPALA SEKOLAH DALAM MENINGKATKAN MOTIVASI MENGAJAR GURU DIMTs NEGERI 2 DELI SERDANG

Dalam penelitian ini penulis mengambil judul Upaya Kepala Sekolah dalam Meningkatkan Motivasi Mengajar Guru di MTs Negeri 2 Deli Serdang,yang mana sama sama kita ketahui bahwa peran dari kepala sekolah sangat mempengaruhi kinerja guru sebab ketika guru memiliki kinerja yang baik maka sekolah tempat guru mengajar juga akan ikut baik seiiring dengan meningkatnya kinerja dari seorang guru.Kinerja guru di sekolah mempunyai peran penting dalam pencapaian tujuan sekolah. Guru memiliki potensi yang besar pada dirinya masing-masing, namun potensi itu belum dapat dikatakan layak dengan sempurna jika belum memperoleh motivasi dari pengawas sekolah ataupun pemimpin sekolah itu sendiri.Peningkatan kerja yang bagus harus diiringi dengan motivasi yang tinggi. Motivasi merupakan penggerak yang menciptakan gairah kerja seseorang agar mau bekerja sama dalam pencapaian tujuan.Dan untuk membangun semangat para guru, kepala sekolah atau pemimpin sekolah harus membangun semangat dari para pengajar agar dapat memelihara keharmonisan, kesejahteraan guru dan mencapai tujuan yang diinginkan.Dengan demikian, kepemimpinan kepala sekolah ini akan sangat mempengaruhi kemajuan sekolahnya. Kepala sekolah merupakan pemimpin yang memiliki dasar kepemimpinan yang kuat dan mampu bertanggung jawab atas kepemimpinan yang diembannya

Spawning and Reproductive Potential of Blue Swimming Crab (Portunus pelagicus) at Spermonde Archipelago, Indonesia

The problem in the management of blue swimming crab (BSC) fisheries is a decrease in stock that overlaps with an increase in fishing activities. This study aimed to analyze the ratio of spawning potential (SPR), reproductive potential, and reproductive productivity of BSCs taken from the Spermonde Islands. Spawning potential was analyzed using SPR, while reproductive potential analysis used the relative proportion of data between female, berried female and the average fecundity of each class size. The results showed that the BSC in Spermonde were growth overfishing and recruitment overfishing. The SPR of the BSC was estimated to be 7%, below the biological reference point. The highest reproductive potential index of berried females occurred in the group with a carapace width of 111-120 mm which contributed 36.84% of the total egg production. The value of reproductive productivity was 1.35 indicating a productive population. Current legislation allows the capture of BSCs with carapace sizes larger than 100 mm. Based on the data of this study, this size limit has the potential to eliminate 65.92% of the total egg production in the Spermonde Islands. To ensure the sustainability of BSCs in the Spermonde Islands, it is necessary to limit size by capturing BSCs >120 mm to protect the berried female and increase total egg production

Mislocalization of the exitatory amino-acid transporters (EAATs) in human astrocytoma and non-astrocytoma cancer cells: effect of the cell confluence

<p>Abstract</p> <p>Background</p> <p>Astrocytomas are cancers of the brain in which high levels of extracellular glutamate plays a critical role in tumor growth and resistance to conventional treatments. This is due for part to a decrease in the activity of the glutamate transporters, i.e. the Excitatory Amino Acid Transporters or EAATs, in relation to their nuclear mislocalization in astrocytoma cells. Although non-astrocytoma cancers express EAATs, the localization of EAATs and the handling of L-glutamate in that case have not been investigated.</p> <p>Methods</p> <p>We looked at the cellular localization and activity of EAATs in human astrocytoma and non-astrocytoma cancer cells by immunofluorescence, cell fractionation and L-glutamate transport studies.</p> <p>Results</p> <p>We demonstrated that the nuclear mislocalization of EAATs was not restricted to astrocytoma and happened in all sub-confluent non-astrocytoma cancer cells we tested. In addition, we found that cell-cell contact caused the relocalization of EAATs from the nuclei to the plasma membrane in all human cancer cells tested, except astrocytoma.</p> <p>Conclusions</p> <p>Taken together, our results demonstrated that the mislocalization of the EAATs and its associated altered handling of glutamate are not restricted to astrocytomas but were also found in human non-astrocytoma cancers. Importantly, we found that a cell contact-dependent signal caused the relocalization of EAATs at the plasma membrane at least in human non-astrocytoma cancer cells, resulting in the correction of the altered transport of glutamate in such cancer cells but not in astrocytoma.</p

Do It Yourself: Air Drag Force Experiment Using Paper and Scraper Sheet

Free fall motion in air medium is only influenced by gravitation acceleration. However, there are several variables that caused the observations to be different with the concept. Variables, such as air drag and terminal velocity, are often teachers not presented in detail, causing misconceptions. This study aims to develop a simple experiment on free fall motion by identifying air drag and terminal velocity. The data in this study is the video of free fall motion of paper and scraper analyzed using Tracker video analyze. From the video analyzed, information is obtained in the form of time (t), track (l, θ), and velocity (v) of the object. This study shows that the air drag force increase unto the terminal velocity. The calculation of the drag coefficient giving the number of the paper 2,16 and the scraper 2,10. According to data analyzed, the air drag force is affected by the mass (m), area (A), and the air drag force (FD) with the linear correlation until it reaches the terminal velocity. The result of this study may use as references of free fall motion experiment with other objects and analyze

PENDAMPINGAN DESAIN KEMASAN PRODUK BROWNIES MOCAF KUKUS DAN SOSIALISASI IZIN SPP-IRT DI KELOMPOK WANITA TANI (KWT)

Kemasan produk dan Sertifikat Produksi Pangan Industri Rumah Tangga (SPP-IRT) merupakan hal yang wajib dimiliki oleh setiap pelaku usaha bidang makanan dan minuman termasuk juga Usaha Mikro, Kecil, dan Menengah (UMKM). Kegiatan pengabdian kepada masyarakat yang dilakukan di UMKM &nbsp;Kelompok Wanita Tani (KWT) Dahlia bertujuan untuk menyelesaikan permasalahan tentang kurangnya pengetahuan UMKM mengenai kemasan dan izin SPP-IRT.&nbsp; Program kerja utama yaitu pendampingan pemilihan jenis kemasan dan penentuan desain label kemasan baru serta sosialisasi mengenai SPP-IRT. Program kerja pendukungnya yaitu sosialisasi penerapan sanitasi dan hygiene pada produksi &nbsp;&nbsp;&nbsp;&nbsp;brownies mocaf kukus. Metode pelaksanaan kegiatan pengabdian ini adalah persiapan (perencanaa program), pelaksanaan dan penerapan. Dari hasil kegiatan pengabdian,&nbsp; pelaku usaha KWT Dahlia telah mengetahui &nbsp;pengetahuan dan informasi mengenai pemilihan jenis kemasan dan desain yang baik, serta penyuluhan sanitasi dan hygiene yang harus diterapkan pada Kelompok &nbsp;&nbsp;&nbsp;Wanita Tani (KWT) Dahlia dalam membuat brownies mocaf kukus, agar produk tersebut dapat memenuhi syarat mendapatkannya nomor PIRT. Selain itu KWT Dahlia juga telah mempunyai kemasan yang baru dan segera akan membuat izin SPP-IRT sehingga dapat menambah daya tarik produk kepada konsumen yang akan berpotensi meningkatkan perekonomian pelaku usaha

Identification of six new susceptibility loci for invasive epithelial ovarian cancer.

Genome-wide association studies (GWAS) have identified 12 epithelial ovarian cancer (EOC) susceptibility alleles. The pattern of association at these loci is consistent in BRCA1 and BRCA2 mutation carriers who are at high risk of EOC. After imputation to 1000 Genomes Project data, we assessed associations of 11 million genetic variants with EOC risk from 15,437 cases unselected for family history and 30,845 controls and from 15,252 BRCA1 mutation carriers and 8,211 BRCA2 mutation carriers (3,096 with ovarian cancer), and we combined the results in a meta-analysis. This new study design yielded increased statistical power, leading to the discovery of six new EOC susceptibility loci. Variants at 1p36 (nearest gene, WNT4), 4q26 (SYNPO2), 9q34.2 (ABO) and 17q11.2 (ATAD5) were associated with EOC risk, and at 1p34.3 (RSPO1) and 6p22.1 (GPX6) variants were specifically associated with the serous EOC subtype, all with P < 5 × 10(-8). Incorporating these variants into risk assessment tools will improve clinical risk predictions for BRCA1 and BRCA2 mutation carriers.COGS project is funded through a European Commission's Seventh Framework Programme grant (agreement number 223175 ] HEALTH ]F2 ]2009 ]223175). The CIMBA data management and data analysis were supported by Cancer Research.UK grants 12292/A11174 and C1287/A10118. The Ovarian Cancer Association Consortium is supported by a grant from the Ovarian Cancer Research Fund thanks to donations by the family and friends of Kathryn Sladek Smith (PPD/RPCI.07). The scientific development and funding for this project were in part supported by the US National Cancer Institute GAME ]ON Post ]GWAS Initiative (U19 ]CA148112). This study made use of data generated by the Wellcome Trust Case Control consortium. Funding for the project was provided by the Wellcome Trust under award 076113. The results published here are in part based upon data generated by The Cancer Genome Atlas Pilot Project established by the National Cancer Institute and National Human Genome Research Institute (dbGap accession number phs000178.v8.p7). The cBio portal is developed and maintained by the Computational Biology Center at Memorial Sloan ] Kettering Cancer Center. SH is supported by an NHMRC Program Grant to GCT. Details of the funding of individual investigators and studies are provided in the Supplementary Note. This study made use of data generated by the Wellcome Trust Case Control consortium, funding for which was provided by the Wellcome Trust under award 076113. The results published here are, in part, based upon data generated by The Cancer Genome Atlas Pilot Project established by the National Cancerhttp://dx.doi.org/10.1038/ng.3185This is the Author Accepted Manuscript of 'Identification of six new susceptibility loci for invasive epithelial ovarian cancer' which was published in Nature Genetics 47, 164–171 (2015) © Nature Publishing Group - content may only be used for academic research

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Al-Quran dan biologi

Biologi merupakan kata pinjaman bahasa Inggeris, iaitu biology: Perkataan ini dari bahasa Greek: ß???, bios, "kehidupan"; ?????, logos, ‘kata’. Biologi adalah cabang ilmu yang berkaitan dengan ilmu alam termasuklah kajian tentang organisma serta kehidupan, struktur, fungsi, pertumbuhan, asal, evolusi, pengedaran dan taksonomi hidup (Truman, 1924). Biologi menurut Wikipedia (2011) bermaksud bidang sains tulen yang mengkhusus kepada pembelajaran mengenai kehidupan dan organisma hidup. Artikel ini membincangkan al-Quran dari sudut biologi. Fakta biologi telah disebut dalam al-Quran yang diturunkan lebih 1400 tahun dahulu yang dibuktikan tepat oleh para saintis hari ini. Memandangkan definisi biologi yang luas mencakupi manusia, haiwan dan tumbuhan yang boleh dipecahkan kepada banyak cabang ilmu yang lebih khusus seperti embriologi, botani, zoologi dan sebagainya, maka artikel ini akan memfokuskan kepada biologi molekul yang mencakupi genetik dan sel selain biologi umum yang tidak termasuk dalam mana-mana cabang ilmu yang disebutkan. Antara subtopik yang akan dibincangkan adalah kepentingan air kepada setiap benda hidup. Pentingnya air kepada kewujudan sesuatu entiti telah dibuktikan secara saintifik. Sains moden membuktikan bahawa sitoplasma yang merupakan bahan asas dalam pembinaan sel adalah terdiri daripada 80% air. Seterusnya, kewujudan mikroorganisma yang telah diceritakan dalam al-Quran. Mikroorganisma memainkan peranan yang sangat penting dalam keseimbangan alam kerana mereka bertanggungjawab menyediakan keperluan sumber mineral dan makanan kepada semua hidupan. Mikroorganisma juga bertanggungjawab menguraikan benda mati kepada mineral untuk diserap oleh tumbuhan dan seterusnya menjadi sumber makanan kepada haiwan dan manusia. Artikel ini juga akan membincangkan tentang pengaturcaraan genetik yang dikawalselia oleh DNA. Menariknya, huruf yang mewakil DNA dan RNA muncul bersebelahan dalam al-Quran. Seperti juga DNA, huruf yang mewakili hemoglobin dan besi juga boleh didapati bersebebelahan dalam al-Quran. Kedua-dua molekul ini bertanggungjawab mengangkut oksigen dalam darah. Akhir sekali, artikel ini juga akan membincangkan cap jari manusia yang merupakan ciri yang sangat unik kepada setiap individu. Tiada manusia di dunia yang mempunyai dua cap jari yang sama termasuklah kembar