Peranan Pompa Proton pada Pertumbuhan Escherichia coli di Lingkungan pH Alkali

Pompa proton, yang dapat diaktifkan oleh senyawa gula, diketahui terlibat dalam adaptasi pH rendah di berbagai bakteri. Kami telah mengkonfirmasi sebelumnya bahwa E. coli juga dikenal menggunakan pompa untuk adaptasinya pada pH rendah. Namun demikian, masih harus dikonfirmasi apakah pertumbuhan E. coli pada pH basa juga melibatkan mekanisme yang sama, dimana pompa terlibat. Penelitian ini bertujuan untuk menganalisis pertumbuhan E. coli dalam media Luria-Bertani (LB) pada pH basa dan berbagai konsentrasi glukosa sebagai aktivator untuk pompa proton. Metode yang digunakan dalam penelitian ini adalah rancangan acak lengkap pola faktorial, dimana bakteri ditanam dalam kaldu Luria-Bertani (LB) dengan kondisi yang berbeda. Kurva pertumbuhan diukur menggunakan absorbansi UV-vis pada 600 nm dan dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa pH pada media sangat mempengaruhi tingkat pertumbuhan bakteri E. coli. Secara umum, E. coli yang ditanam di media dengan pH 12 membutuhkan fase lag yang lebih lama dibandingkan dengan E. coli yang ditanam di media dengan pH 7. Penambahan glukosa pada konsentrasi 5% mampu meningkatkan laju pertumbuhan E. coli di kedua media dengan pH 7 dan 12. Kesimpulan dari penelitian ini adalah stres lingkungan karena peningkatan pH media dapat memperlambat laju pertumbuhan bakteri E. coli, dimana penambahan 5% glukosa dapat membantu meningkatkan tingkat pertumbuhan E. coli. Secara keseluruhan, glukosa ditemukan tidak memiliki efek serius pada pertumbuhan E. coli pada pH basa yang menunjukkan bahwa keterlibatan pompa proton untuk adaptasi pada pH basa adalah minimum

Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports

Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT

Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang

The role of MSMEs (Micro, Small and Medium Enterprises) are to improve the economy and reduce the unemployment in Indonesia is widely significant regarding to the growth of MSME growth in every year. However, MSMEs often find some problem which obstruct its business growth especially about the ffunding. The phenomena that exist today, many MSMEs only using funds/private capital to develop their business with reason their business is still in early growth. In fact, instead in early growth, MSMEs must do the innovation in order to be more competitive in the marketplace. In 2015, Indonesia was starting to face Asean Economic Community (AEC) where as the market competition will be more competitive for MSMEs. Therefore, to provide private capital also required other capital (loans) from third parties to fund the business growth of MSMEs. The reason why MSMEs do not make loans from other parties is about the unavailability of the financial statements based on SAK ETAP which can facilitate to access bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs has several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding in presenting financial statement based on SAK ETAP and the perceptions of MSMEs that considesr the financial statements are not urgency to do. This research aims to obtain empirical evidences whether the giving of information and socialization, educational background, level of education, size of enterprises and long effect on the understanding of MSMes in presenting financial statements based on SAK ETAP on MSMEs. The object in this study is MSMEs in Palembang city with number of respondents of 40 MSMEs with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size do not affect on the understanding of MSMes in presenting financial statements based on the SAK ETAP on MSMEs. Only long effect affect on the understandability of MESMEs in presenting the financial statement