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

Penentuan Strategi Dengan Pendekatan Analisis Swot Pada Hotel Nongsa Point Marina & Resort Dalam Menghadapi Persaingan Bisnis

This study aimed to determine the external and internal condition of Nongsa Point Marina & Resort Hotel as the basis of defining a strategy to face the competition. The method used in this study is qualitative descriptive approach. Primary and secondary data is processed to gather information about the strengths and weaknesses and the opportunities and threats of Nongsa Point Marina & Resort Hotel. The result of this study is the competitive strategy which must be applied is market penetration. This result is obtained through a series of processes from SWOT Analysis which is started from analyzing the internal and external factors until defining a strategy with QSPM matrix

Rancang Bangun Sistem Pengontrol Batch Mixer pada Industri Minuman dengan Metode Pid Berbasis Arduino Uno R3

Redi Permata Hati, Arkhan Subari, in this paper explain that batch Mixer is a tool that accommodates some of the raw materials to be mixed so that it becomes a USAble product. Raw materials can be a liquid, solid and gas. The use of raw materials and way of mixing the raw materials that distinguish Batch Mixer design at each industry. In this thesis, design Batch Mixer consists of two tanks, namely the mixing tank and tank heaters. In the mixing tank, there HCSR-04 Ultrasonic sensor that functions as a detector of the level of the liquid level, and the stirrer motor-driven DC 12 V. While the heater tank, there MAX6675 Thermocouple temperature sensor and heater. There are also three pumps that pump fluid 1, pump 2 and pump fluid mixing. Batch Mixer working process is controlled automatically using the Arduino Uno R3 displayed via HMI Raspberry Pi. The use Arduino Uno R3 allows users to create a variety of issues related to the microcontroller. The control system is used to control the work process in a plant. The control system in the Batch Mixer works by two indicators: the water level and water temperature. In the manufacturing system, water temperature control using PID control (Proportional Integral Derivative) with PID tuning method to find the value of Kp, Kd, and Ki. Based on test results, use the most optimal value for use PID control value Kp = 60, Ki = 0.005 and Kd = 0.5. By using the value of the achievement level will be faster and the value of the maximum error of 2.5% is still within the tolerance limits of 3%

Effect of land management and cropping systems on runoff, soil loss, soil water dynamics and crop yield in a vertisol of central India

Sustainable crop production under rainfed condition can be achieved by conservation of excess rainwater and its efficient recycling. The rainwater can be conserved ex-situ in natural or man-made water harvesting structures. In-situ conservation of rainwater can be achieved through various tillage and landform treatments. A field experiment was conducted for three years from 2003-04 to 2005-06 on a Vertisol (Typic Haplustert) in a mini-watershed at the research farm of the Indian Institute of Soil Science, Bhopal to study the effect of broad bed and furrow (BBF) and flat on grade (FOG) land management treatments on the runoff and soil loss, and to evaluate the productivity of five soybean and maize based sole and intercropping systems under the two land management treatments. The results showed that runoff and soil losses from BBF were lower by 24-32% and 31-55%, respectively, than that from the FOG treatment during the study period. Further, the BBF retained 14 to 23 mm higher soil water in 90 cm soil profile during the later phase of crop growth after the withdrawal of monsoon and produced higher crop yield than the FOG treatment. The total system productivity was found to be higher in maize than soybean based cropping systems in two out of three years of the study. The study provides an option for crop diversification from the present soybean-wheat system to maize-chickpea, soybean/maize-chickpea or maize/pigeon pea intercropping system for the Vertisols of central Indi

Income Disparity and Healthcare Utilization: Lessons from Indonesia’s National Health Insurance Claim Data

Background: Indonesia’s National Health Insurance Program, known as Jaminan Kesehatan Nasional (JKN), has a variety of membership pathways for those wishing to gain access. Claim data from JKN offers a cost-effective way of observing who is accessing healthcare services and what types of services are being used. This study is a novel attempt to measure disparities amongst JKN users in their engagement with services, providing an opportunity to reflect on patterns of use. Methods: Using claims data collected from JKN users between 2015–2016, we used the Ordinary Least Square estimation model to compare health services utilization among subsidized and non-subsidized users. We focused primarily on the individual use of the hospital for outpatient and inpatient treatment. Results: Analysis reveals that subsidized users access primary healthcare services more frequently than non-subsidized users. Conversely, non-subsidized users access secondary and tertiary health care services more frequently than other users. Subsidized users who utilize secondary and tertiary health care tend to suffer more severe health illnesses than non-subsidized members. Conclusions: This study concludes that income disparity affects healthcare utilization. Non-subsidized members are more likely than subsidized members to access secondary and tertiary health care services. Our study offers evidence of the potential underutilization of secondary and tertiary healthcare (STHC) by subsidized members, which could lead to inefficiency since subsidized members seeking STHC treatment had severe health conditions, thus needing to be treated longer and requiring higher healthcare expenditures

Need for an integrated deprived area "slum" mapping system (IDEAMAPS) in low-and middle-income countries (LMICS)

Ninety percent of the people added to the planet over the next 30 years will live in African and Asian cities, and a large portion of these populations will reside in deprived neighborhoods defined by slum conditions, informal settlement, or inadequate housing. The four current approaches to neighborhood deprivation mapping are largely siloed, and each fall short of producing accurate, timely, and comparable maps that reflect local contexts. The first approach, classifying "slum households" in census and survey data, reflects household-level rather than neighborhood-level deprivation. The second approach, field-based mapping, can produce the most accurate and context-relevant maps for a given neighborhood, however it requires substantial resources, preventing up-scaling. The third and fourth approaches, human (visual) interpretation and machine classification of air or spaceborne imagery, both overemphasize informal settlements, and fail to represent key social characteristics of deprived areas such as lack of tenure, exposure to pollution, and lack of public services. We summarize common areas of understanding, and present a set of requirements and a framework to produce routine, accurate maps of deprived urban areas that can be used by local-to-international stakeholders for advocacy, planning, and decision-making across Low-and Middle-Income Countries (LMICs). We suggest that machine learning models be extended to incorporate social area-level covariates and regular contributions of up-to-date and context-relevant field-based classification of deprived urban areas