Penerapan Pajak Bunga Deposito pada Koperasi Simpan Pinjam Nasari Cabang Manado

Koperasi Simpan Pinjam adalah salah satu lembaga keuangan bukan bank yang bertugas memberikan pelayanan masyarakat, berupa pinjaman dan tempat penyimpanan uang bagi masyarakat. Berdasarkan Pasal 4 ayat (2) Undang Undang Republik Indonesia Nomor 7 Tahun1983 tentang pajak penghasilan sebagaimana telah diubah terakhir dengan Undang Undang Republik Indonesia Nomor 17 Tahun 2000, dan sekarang Pasal 4 ayat 2 Undang-undang Nomor 36 tahun 2008. Dalam peraturannya ditentukan bahwa atas penghasilan berupa deposito dan tabungan lainnya, penghasilan dari transaksi saham dan sekuritas lainnya di bursa efek, penghasilan dari pengalihan harta berupa tanah dan atau bangunan dan penghasilan tertentu lainnya, pengenaan pajaknya diatur dengan Peraturan Pemerintah. Metode penelitian yang digunakan yaitu metode Kuantitatif Komparatif. Hasil dan Kesimpulan dari penelitian ini yaitu Koperasi Simpan Pinjam Nasari Cabang Manado telah menerapkan pajak bunga simpanan pada pengelolaan bunga deposito dengan benar, baik dari segi administrasi dan penerapan prosedurnya. Kata kunci : koperasi simpan pinjam, pph pasal 4 (2) atas bunga deposit

Mengukur Kesuksesan Penggunaan Sistem Informasi Enterprise Resources Planning (Erp) terhadap Kepuasan Pengguna dan Dampaknya pada Kinerja Karyawan di PT Unisem Batam

  The purpose of this observation is measuring to use Enterprise Resource Plannig information system towards user satisfaction and impact of employee performance in PT UNISEM Batam. The method of data collect using questionnaire method, obeservation method, and documentation method. While for data analysis of using path anaysis method. The results from this observation is level  measuring  Enterprise Resource Planning (ERP) AIMS and PORTAL by three variable, like as exogen variable (Information System Quality, Information Quality, Service Quality) by intervening variable (User Satisfaction) to see the impaction to endogen variable (Employee Performance)

Transition neutrino magnetic moments in CEνNS

Coherent Elastic Neutrino Nucleus Scattering (CEνNS) is a novel technique to look for new physics beyond the Standard Model. We study the prospects of probing a transition magnetic moment in CEνNS experiments. Showing the NUCLEUS experiment as an example, we demonstrate that properties of a potential sterile neutrino can be deduced

Distinguishing Dirac vs Majorana Neutrinos at CEνNS experiments

A transition magnetic moment between active and sterile neutrinos can induce the Primakoff upscattering process at the coherent elastic neutrino nucleus scattering experiments, leading to very stringent limits on the transition dipole coupling as a function of the sterile neutrino mass. Here we discuss how a novel radiative upscattering mode with an additional photon emitted in the final state can lead to exploration of new parameter space in the transition dipole coupling vs. sterile neutrino mass plane and provide distinguishable differential distributions for a Dirac vs Majorana sterile state mediating such a mode

Impact of Lactobacillus Cultures on Production of B-Vitamins, Organic Acids and Biotransformation of Soy Isoflavones

In the study, four potent Lactobacillus cultures of L. rhamnosus K4E, L. plantarum RD7, L. fermentum K7, and L. fermentum K16 were considered for the production of B-vitamins, organic acids and biotransformation of soy isoflavones. L. plantarum RD7 showed the highest B2 production (0.84 mg mL1) after 36 h, while L. fermentum K16 exhibited maximum B12 production (0.084 mg mL1) after 12 h. L. rhamnosus K4E produced 0.24 mg mL1 of folate after 12 h. Highest production of lactate (16.43 mg mL1) and acetate (5.86 mg mL1) was reported by L. rhamnosus K4E. L. plantarum RD7 showed maximum butyrate (0.253 mg mL1) production compared to the other cultures. The highest bioconversion of soy aglycones was reported by L. rhamnosus K4E with 55.43% for daidzein and 72.30% for genistein, during soymilk fermentation. These potent cultures have a potential to be used as functional starter cultures for the production of functional fermented soy foods

Pengembangan Keterampilan Sosial dan Kewirausahaan pada Organisasi Pemuda Keagamaan di Depok

Penelitian ini mengkaji kelompok pemuda dalam organisasi Muhammadiyah sebagai Faith Based Organization (FBO) menjadi agen Perubah dalam pengembangan masyarakat lokal di Kelurahan Cinangka, Depok, Jawa Barat. Penelitian ini membahas tentang proses intervensi kelompok pemuda dengan mempergunakan strategi penelitian aksi (participatory action research). Tahapan penelitian aksi terdiri dari tiga tahap, yaitu mengidentifikasi kebutuhan dan potensi (look), merancang program intervensi (think), dan mengimplementasikan program intervensi (act). Berdasarkan identifikasi masalah dan kebutuhan pada tahap look, penelitian ini menemukan potensi masyarakat dalam upaya menyelesaian permasalahan lingkungan. Selain pemuda yang tergabung dalam FBO, ada juga kelompok ibu yang terlibat. Tahap look memperlihatkan bahwa potensi pemuda dari FBO dapat maksimal apabila mendapatkan dukungan dari elemen lain, terutama orang tua di dalam komunitas sasaran. Kemudian melalui proses perencanaan kegiatan dalam tahap think bersama komunitas sasaran, terdapat beberapa kegiatan yang diimplementasikan dalam penelitian ini, yaitu pengembangan keterampilan sosial dan kewirausahaan. Penelitian ini menunjukkan bahwa intervensi kelompok pemuda dalam pengembangan komunitas melalui pengembangan keterampilan kewirausahaan, tidak dapat menanggalkan urgensi keterampilan sosial guna memperkuat peran pemuda dari FBO di komunitas.Kata Kunci: pengembangan masyarakat, intervensi kelompok pemuda, pengelolaan lingkungan, Faith Based Organization, keterampilan mikro.This study examines the youth groups in the Muhammadiyah organization as an Faith Based Organization (FBO) as agents of change in community development at Cinangka Village, Depok, West Java. By using a Participatory Action Research, this study discusses the process of youth group intervention in three stages, which covers needs and potencies assessment (look), action plan (think) and implementation (act). Based on ‘look' phase, this study found people's potential at their community which are youth in FBO and groups women. In this phase has identified that youth's potencies in FBO could be maximized if supported by parents. In the next stage through planning process, there were some activities that are implemented in this study which are development of social skills and entrepreneurship. This study has found that youth group intervention should also recognize social skills on strengthen the role of youth in FBO

Bio-functional properties and storage study of ‘Chubitchi’- a fermented rice beverage of Garo Hills, Meghalaya

In this study, an ethnic fermented rice beverage- ‘Chubitchi’ from Garo Hills region of Meghalaya was closely monitored and was improvised with well characterised Lactobacillus and Saccharomyces strains to develop a product similar to it under laboratory conditions. A comparative analysis between the traditionally made and laboratory made rice beverage was made to assess their storage period and bio-functional properties till 40 days. During the organoleptic evaluation based on the scores of all sensory attributes, the laboratory made rice beverage were acceptable till day 30 and the traditionally made rice beverage was acceptable till day 20. A decrease in pH and increase in acidity (%) with increase in fermentation time was observed for both rice beverage types. An initial rise in ethanol percentage was also witnessed with increase in fermentation time till day 20 for both the rice beverage types. The ACE inhibitory activity of laboratory prepared Chubitchi increased from 22.64% at day 0 to 86.87% at day 20 followed by a reduction at day 30 (68.04%).  The antioxidative activity was maximum at day 0 (95.18%) followed by a decrease at day 10 (81.59%). The laboratory prepared Chubitchi showed rapid reduction in the polyphenol content and high antimicrobial activity against major test organisms during the storage study. The results show longer storage period and higher ACE-inhibition, antioxidative, total phenol reduction and antimicrobial activity of the laboratory prepared Chubitchi against the traditional made. This study could further provide the rural tribes of Garo Hills with well-defined novel starter cultures as well as optimized procedure for rice beverage development with numerous health benefits

Bio-functional properties and storage study of ‘Chubitchi’- a fermented rice beverage of Garo Hills, Meghalaya

498-511In this study, an ethnic fermented rice beverage- ‘Chubitchi’ from Garo Hills region of Meghalaya was closely ¬¬¬-monitored and was improvised with well characterised Lactobacillus and Saccharomyces strains to develop a product similar to it under laboratory conditions. A comparative analysis between the traditionally made and laboratory-made rice beverage was made to assess their storage period and bio-functional properties up to 40 days. During the organoleptic evaluation based on the scores of all sensory attributes, the laboratory-made rice beverage was acceptable till day 30 and the traditionally made rice beverage was acceptable till day 20. A decrease in pH and increase in acidity (%) with increase in fermentation time was observed for both rice beverage types. An initial rise in ethanol percentage was also witnessed with increase in fermentation time till day 20 for both the rice beverage types. The ACE inhibitory property of laboratory-made Chubitchi enhanced from 22.64% at day 0 to 86.87% at day 20 followed by a reduction at day 30 (68.04%). The antioxidative activity was highest at day 0 (95.18%) followed by lowering down at day 10 (81.59%). The laboratory prepared Chubitchi showed rapid reduction in the polyphenol content and high antimicrobial activity against major test organisms during the storage study. The results show longer storage period and higher ACE-inhibition, antioxidative, total phenol reduction and antimicrobial activity of the laboratory prepared Chubitchi against the traditional made. This study could further provide the rural tribes of Garo Hills with well-defined novel starter cultures as well as optimized procedure for rice beverage development with numerous health benefits

A view of Homoeopathy on Musculoskeletal Disorders in Sports Injuries

Musculoskeletal disorders and treatment focus on various aspects of Repetitive Motion Injuries, Repetitive Strain Injuries, Cumulative Trauma Disorders, Occupational Cervico-brachial Disorders, Overuse Syndrome, Regional Musculoskeletal Disorders, Soft Tissue Disorders, Work-Related Musculoskeletal Disorders, Musculoskeletal Disorders. It can be seen in the elderly, arthritis, drug interaction checker, fibromyalgia, living healthy, lupus osteoarthritis, pill identifier, rheumatoid arthritis, sports injuries, etc. Musculoskeletal disorders are among the most common problems in sport injuries resulting loss of mobility and physical independence. Homoeopathic treatment schedule considers disease as a dynamic unit and the derangement of the whole man, expressed through the particular organs of the body, i.e. the ‘whole man’ is primarily diseased and individual organs/parts are only secondarily affected. It distinguishes each entity suffering from various or same diseases as different from others, because individuals are inimitable by virtue of their particular and peculiar mental and physical states, and characteristics. Concisely, it lays emphasis on, the ‘person diagnosis’, instead of the ‘disease diagnosis’. Therefore,” every diseases has a cure” is the believe of homoeopathy. Under this flow of homeopathy principle, the aim of this article is to present some of the most frequent musculoskeletal disorders in sports Injuries and their homoeopathic treatment schedule .Sports is an essential part of each nation. There are many ways to classify sports injuries based on the time taken for the tissues to become injured, tissue type affected, severity of the injury, and type of the injury occurred in the individual. Therefore, different homeopathic treatments are required to tackle different category of injury especially the outcomes of sport activities. Keywords: Acute injuries, homoeopathy, overuse injuries, prevention, sports injuries, treatment