Dampak Penerapan Pmk RI Nomor 122/pmk.010/2015 Terhadap Wajib Pajak Pemotong Pph Pasal 21/26 Di Wilayah Kerja Kpp Pratama Sekayu

Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya Perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan telah terjadi penurunan PPh pasal 21/26 pada tahun 2015

The Bond Strength of Glass Fiber Reinforced Polymer (GFRP) Reinforcement with Monolith Concrete

One of the considerations in selecting Glass Fiber Reinforced Polymer (GFRP) as a substitute for conventional reinforcement is its ability against corrosion makes it suitable for structures directly related to land, water, and corrosive areas. In terms of strength, GFRP which has high yield strength is very suitable as a reinforcement to hold the shear force. Similarly as with steel bar, GFRP reinforcement is used as a composite material of reinforced concrete; therefore, it is worth to know the grade of the bond strength. The bond strength is one of the important factors in order to have a good interaction between GFRP and concrete in holding work loads on structures, so that the study is conducted to get the grade of the bond strength of GFRP reinforcement with monolith concrete casted. The experiment is using the pull out test with a cube specimens, sized 250 mm × 250 mm × 250 mm and GFRP bar sized 25 mm diameters. Bond strength of GFRP reinforcement will then be closely compared to the bond strength of BJTS40 deform rebar sized 25 mm diameters. The concrete used in this study has about f'c 100 MPa. The test results indicate the grade of bond strength of GFRP reinforcement with concrete reaches 6.54 MPa and the bond strength of steel bar with concrete  reaches 8.22 MPa. The grade of bond strength of GFRP reinforcement is smaller 79.56% than the bond strength of the steel reinforcement. The failure happened on all test objects is the mode of splitting failure

Profile of Neuron-Specific Enolase, Lactate Dehydrogenase, Fine Needle Aspiration Biopsy, and Bone Marrow Aspiration Examination to Diagnose Neuroblastoma Patients in Hematology Oncology Division of Pediatric Department at Dr. Soetomo General Hospital

Background: Neuroblastoma is a Malignant solid tumour in children which attacks sympathetic nervous system. Despite of increment in its number of incidence, it is still rarely investigated. This research aims to improve the understanding of neuroblastoma based on the profile of patients, and further, to improve services for patients.Methods: This was a retrospective study conducted by assessing and descriptively analyzed patients medical record.Results: From 52 patients, 56% were male and 71% were between age of 1-5 years. Neuron Specific Enolase (NSE) examination showed that most patients had high levels in 29 patients (56%) while Lactate Dehydrogenase (LDH) examination showed that 23 patients (44%) had low levels. Based on Fine Needle Aspiration Biopsy (FNAB) examination, 22 patients (42%) showed formation of Malignant round cell tumor. Meanwhile, through Bone Marrow Aspiration (BMA) examination, it was found that the tumors had already spread to bone marrow in 17 patients (33%).Conclusions: Based on tumor markers and pathological finding, this study revealed that the majority of neuroblastoma patients had poor prognosis

ANALYSIS OF FACTOR AFFECTING PREMATURE TERMINATION OF AUDIT PROCEDURES (CASE STUDY :OF A BALI PROVINCIAL PUBLIC ACCOUNTING FIRM)

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure

PENGARUH KETERLIBATAN PEMAKAI, KOMPLEKSITAS TUGAS DAN DUKUNGAN MANAJER TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR SELATAN

The accounting information system helps in terms of making external reports, supporting routine activities, supporting decision making, planning and controlling and implementing internal control. The effectiveness of accounting information systems can be influenced by a number of factors including: the involvement of users or employees who use accounting information systems, the complexity of the work done by employees, and the support of top management. The purpose of this study was to examine the effect of user involvement, task complexity, and top management support on the effectiveness of the use of accounting information systems in Saving and Credit Cooperatives in South Denpasar District. The population used in this study were all Savings and Loan Cooperative employees in the South Denpasar District of 285 people. Determination of the sample using purposive sampling so that 83 people were obtained as samples. After testing the instrument and testing the classic assumptions, then data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the influence of user involvement on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.678, a t-test value of 8.831 and a significant value of the t test of 0.000 <0.05, so H1 was accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.261, a calculated t value of -2.069 and a significant value of t test of 0.042 <0.05, so H2 was accepted. The influence of top management support on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.451, a calculated t value of 2.636 and a significant value of t test of 0.010 <0.05, so that H3 is accepted. It is suggested to cooperatives to keep trying to develop and implement a better and quality accounting information system

Growth and Survival Rate of Common Carp (Cyprinus Carpio L) with Different Biofilter Combination in Recirculation Aquaponic System

This study was conducted for 60 days from 29 June until 28 August 2013, in Laboratory Breeding Unit of the Faculty of Fisheries and Marine Sciences University of Riau. The aim of the study was to determine the growth and survival rate of common carp (Cyprinus carpio L) using a biofilter fresh water clam (Pilsbryoconcha exilis) on aquaponic system. The method used in this study was experimen with 1 factor and 4 treatments. The treatments were density of 10, 20, 30, and 40 kangkung (Ipomoea reptana) of each treatment.The best result was invented on P3 (density of 40 watch) with absolute growth rate of 8,09 gram, length growth rate of 4,83 cm, daily growth rate 2,39%, survival rate of 97,76% and biomass rate of 154,49 gram. The best water quality parameters recorded during in the research period was achieved by P3 of ammonia (NH3) 0.02-0.05 mg/l, nitrite (NO2) 0.05-0.06 mg/l, nitrate (NO3) 1.64-0.63 mg/l, temperature 27-290 C, pH 5-6, dissolved oxygen (DO) 3-3.46 mg/l, and (CO2) 6.34-10.78 respectively

Pengendalian Produktivitas Karyawan Terhadap Kesehatan Dan Keselamatan Kerja PT. Dirgantara Indonesia

Penelitian ini dilakukan untuk mengetahui bagaimana proses pelaksanaan program keselamatan dan kesehatan kerja di bagian produksi PT Dirgantara Indonesia, penelitian ini juga dapat diketahui tentang produktivitas kerja di PT Dirgantara Indonesia. Penelitian ini dilakukan pada 117 responden yang merupakan karyawan direktur produksi detil divisi manufaktur PT.Dirgantara Indonesia. Penelitian ini menggunakan data primer dengan menggunakan kuesioner dan wawancara juga menggunakan data sekunder yang diperoleh dari buku dan jurnal. Uji prinsip klasik yang digunakan untuk penelitian ini adalah uji normalitas, uji heteroskedastisitas, dan uji linieritas. Hasilnya adalah produktivitas karyawan dalam produktivitas direktorat produksi secara detail bagian manufaktur PT Dirgantara Indonesia sebesar 27,1% dilakukan dengan program kesehatan dan keselamatan sebanyak 72,9%. Hasil uji hipotesis menunjukkan bahwa terdapat pengaruh yang signifikan antara pelaksanaan program keselamatan kerja terhadap produktivitas kerja karyawan bagian produksi direktorat bagian bagian manufaktur PT Dirgantara Indonesi

PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict,  Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development

PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance.&nbsp

PENINGKATAN KEAKTIFAN ORGANISASI PEMUDA MELALUI PELATIHAN DASAR KEPEMIMPINAN (PROGRAM PENGABDIAN DI DESA REJASA, KECAMATAN PENEBEL, KABUPATEN TABANAN)

Youth organization is a place to develop potential and leadership. However, many young people do not understand the role, function and benefits in organization then couse lack of their activity. In addition, the lack awareness of mutual cooperation (gotong royong), difficulty in teamwork, and the occurrence internal conflicts led to the weakness of youth organizations in Rejasa. The purpose of leadership training is to increase awareness and activeness of youth in organizing. The participants are 92 people who are representatives from four Banjar Dinas Desa Rejasa. The training was held for two days and took place in Balai Serba Guna Rejasa. The methods used are lectures, discussions, and leadership games. In addition, participants also introduced to Yoga activities. After the leadership training, participants are more aware of the function and role in organizing. Familiarity and cohesiveness among participants can also be improved. With yoga activities, participants can also maintain physical and spiritual health.   Keyword: Generasi Muda, Organisasi Pemuda, Pelatihan Kepemimpinan