Juridical Review of the Position of Deeds Made by Land Deed Officials Perpetrating the Crime of Money Embezzlement Payment of Land and Building Tax

The Land Deed Making Official (PPAT) is a public official who is given the authority to make authentic deeds regarding certain legal acts regarding Land Rights or Ownership Rights over Flat Units. However, it often happens that PPAT does things outside its authority, one of which is as the party that receives custody of PBB payments. This research aims to determine the juridical implications and responsibilities of PPAT in terms of receiving custody of Land and Building Tax (PBB) payments, then link it with appropriate theories in order to draw conclusions. The method used in the research, namely the approach method in this writing, is normative juridical, the specification of this research is analytical descriptive research. The data source uses secondary data. Data collection techniques use library research or document study. The data analysis technique uses a qualitative descriptive approach. In terms of paying PBB fees, it is basically paid by PPAT clients, but in practice it is often found that PPAT is trusted by many clients to pay their clients' PBB. In this regard, the statutory regulations do not regulate the authority of a PPAT who makes land deeds to pay land sale and purchase taxes from their clients, but if the clients give authority to the PPAT concerned to represent them to pay land sale and purchase taxes in the form of PBB to the state treasury, then the PPAT concerned basically does not have the authority to carry out such payments. This resulted in evasion of PBB tax payments to PPAT. For PPAT who commits this abuse of power, then as a result of these actions PPAT must be able to carry out accountability and be subject to appropriate criminal sanctions by the panel of judges, namely Article 372 and/or 374 of the Criminal Code and/or Articles 4,5,6 of the Republic of Indonesia Law No.8 of 2010 concerning the Crime of Money Laundering and Article 55 paragraph 1 of the Criminal Code. Keywords: Accountability; Authority; Tax

UTILIZATION OF KEY LOGGER IN SECURITY ASPECT BASED ON SPYWARE FOR MONITORING LAPTOP USING REFOG KEY LOGGER

Data security in accessing computers and laptops is one form that must be considered both physically and non-physically because Spyware is a program that is able to spy on the activities of computer users and data recording techniques by recording typing or events carried out by a laptop called a keylogger. can also be one of the data security techniques that the user does on the laptop to prevent someone from stealing data on the laptop by using a refog keylogge

Analisis Peran Dan Strategi Lazismu Kota Medan Terhadap Pemberdayaan UMKM Di Kota Medan

LAZISMU is an Amil Zakat Institution, Infaq, Shadaqah Muhammadiyah Which has a national scale in community empowerment through productive utilization of zakat funds, infaq, waqf, and other philantropic funds from individuals, companies and other agencies. The establisment of LAZISMU aim as a zakat management institution with efficient finance that can be part of the communitys social problem solver. Limited capital, lack of knowledge of technology, and difficulty in marketing products are the problems faced by Micro, Small and Medium Enterprises (MSME) today. The purpose of this study was to determine the role and strategy of LAZISMU in Medan City towards the Empowerment of MSME in Medan City. This research process uses descriptive qualitative research. Information in this study is based on primary sources. Data collection techniques in this study are through library research and field research. The results of research aimed at LAZISMU Medan City show the results of empowering zakat, infaq, shadaqah funds distributed through two classifications, namely productive and comsumptive

MODEL PEMBELAJARAN PASSING FUTSAL MENGGUNAKAN METODE COOPERATIVE TIPE STUDENT TEAMS-ACHIEVEMENT DIVISION DI SMP PANDU SISWA

ABSTRAK Penelitian ini menghasilkan produk model pembelajaran passing futsal menggunakan cooperative tipe student teams-achievement division di SMP Pandu Siswa, bertujuan untuk memberikan variasi-variasi model pembelajaran passing dan juga memberikan keterampilan teknik passing bagi siswa. Penelitian ini menggunakan metode penelitian dan pengembangan (Research and Development) yang mengacu pada model ADDIE. Produk divalidasi ahli pembelajaran, ahli futsal, guru PJOK. Dari hasil penelitian dan pengembangan peneliti berhasil mendapat 7 (Tujuh) produk model pembelajaran passing futsal. Data diperoleh dari hasil tes uji validasi model pembelajaran passing pada siswa dengan ahlinya. Hasil dari penelitian ini diharapkan menjadi bahan referensi bagi para guru dalam merancang program pembelajarn serta dapat meningkatkan kemampuan dan pengetahuan passing khususnya di SMP Pandu Siswa Kata kunci: Model Pembelajaran, Passing, Student Teams-Achievement Division, Futsal ********** ABSTRACT This research produces a futsal passing learning model product using a cooperative type of student teams-achievement division at SMP Pandu Siswa, aiming to provide variations of the passing learning model and also to provide students with passing technique skills. This study uses a research and development method (Research and Development) which refers to the ADDIE model. The product is validated by learning experts, futsal experts, PJOK teachers. From the results of research and development, the researchers managed to get 7 (seven) products for the futsal passing learning model. The data was obtained from the results of the validation test of the passing learning model for students with experts. The results of this study are expected to be a reference material for teachers in designing learning programs and can improve passing skills and knowledge, especially at SMP Pandu Siswa. Keywords: Learning Model, Passing, Student Teams-Achievement Division, Futsa

INTERNALISASI NILAI-NILAI RELIGIUS DALAM PROSES PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DI SMPN 1 MANGARAN SITUBONDO

This study discusses the internalization of religious values in the learning process ofIslamic Religious Education at SMPN 1 Mangaran Situbondo which is carried outthrough extra-curricular Islamic Spirituality. The purpose of this internalization is toform the Muslim personality of students at SMPN 1 Mangaran Situbondo. Thisresearch includes descriptive qualitative research, because the researcher tries toexplain the Internalization of Religious Values in the Learning Process of IslamicReligious Education at SMPN 1 Mangaran Situbondo. Therefore, this research isexpected to be able to reveal various information that occurs in the field which issupported by the data that has been obtained. So that researchers can analyze whichcan then be concluded as the final result of the study.

Analisis Ketahanan Hidup Pada Laju Kesembuhan Pasien COVID-19 di RSI Malahayati dengan menggunakan Metode Kaplan-Meier

Corona virus adalah virus yang dapat membuat saluran pernapasan mengalami infeksi, dan infeksi virus ini disebut dengan COVID-19. Virus ini menyebar dengan sangat cepat ke Indonesia. Di Indonesia, COVID-19 terdeteksi pada 2 Maret 2020. Kota Medan memiliki jumlah terkonfirmasi positif COVID-19 terbanyak di Sumatera Utara yaitu 18.522 orang. Peningkatan jumlah pasien COVID-19 yang tidak menentu akan berdampak bagi masyarakat dan negara. Tujuan penelitian ini adalah mencari fungsi survival/lama waktu pada laju kesembuhan pasien COVID-19. Penelitian dilakukan di salah satu rumah sakit kota Medan yaitu RSI Malahayati Medan Untuk itu dilakukan analisis survival pada waktu laju kesembuhan pasien COVID-19 di RSI Malahayati dengan uji Kaplan- Meier sebagai penghitung estimasi waktu sembuh pasien COVID-19 dan uji Log- Rank untuk menguji adanya perbedaan pada fungsi survival waktu sembuh pasien COVID-19 pada dua kelompok. Data yang digunakan adalah data pasien COVID- 19 di RSI Malahayati sejak Januari sampai 31 Mei 2021. Kesimpulan yang diperoleh adalah kurva fungsi survival/lama waktu pada laju kesembuhan pasien COVID-19 berdasarkan jenis kelamin, usia, dan pasien positif serta suspect COVID-19 dengan komorbid dan tanpa komorbid. Namun berdasarkan uji Log- Rank dengan α = 0.05, disimpulkan tidak terdapat perbedaan yang signifikan pada lama waktu sembuh pasien COVID-19 berdasarkan jenis kelamin, usia dan pasien positif serta pasien suspect COVID-19 dengan komorbid dan tanpa komorbid

CLASSIFICATION OF MEAT IMAGERY USING ARTIFICIAL NEURAL NETWORK METHOD AND TEXTURE FEATURE EXTRACTION BY GRAY LEVEL CO-OCCURRENCE MATRIX METHOD

Lately, there is often a mixture of beef and pork done by traders to the general public as buyers. This is due to the unconsciousness of the buyer on how to recognize the type of meat purchased. The effect of this meat mix can certainly be detrimental to buyers, especially Muslims. Image processing is a general term for various methods in which it is used to manipulate and modify images in various ways. Classification is a method of grouping some information and ensuring it is listed in a class.. Classification of beef and pork differentiator in this application using Artificial Neural Network (ANN) method while for texture extraction using Gray Level Co-occurrence Matrix (GLCM) method. The information used in the examination was 30 images of fresh meat divided into 15 images of fresh beef and 15 images of fresh pork. The data used is data Classification of Beef and Pork Image based on Color and Texture Characteristics. The result of classification accuracy obtained in this application is 80%

KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management

PENGARUH PENDEKATAN KONTEKSTUAL TERHADAP HASIL BELAJAR ILMU PENGETAHUAN ALAM KELAS V SD

Abstrak: Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh dari penggunaan pendekatan kontekstual terhadap hasil belajar Ilmu Pengetahuan Alam siswa kelas V Sekolah Dasar Negeri 01 Sungai Pinyuh. Metode penelitian yang digunakan adalah eksperimen semu dengan rancangan penelitian yang digunakan adalah Nonequivalent Control Group Design. Sampel penelitian ini adalah siswa kelas VA yang berjumlah 25 orang dan kelas VB yang berjumlah 20 orang. Hasil analisis data, diperoleh rata-rata post-test pada kelas eksperimen diperoleh sebesar 70 sedangkan kelas kontrol sebesar 59,56. Hasil perhitungan effect size data hasil belajar siswa kelas eksperimen dan kelas kontrol diperoleh sebesar 0,84 diklasifikasikan dalam kategori tinggi, yang berarti bahwa penggunaan pendekatan kontekstual memberikan pengaruh yang tinggi terhadap hasil belajar Ilmu Pengetahuan Alam siswa kelas V Sekolah Dasar Negeri 01 Sungai Pinyuh.   Kata kunci : Pendekatan Kontekstual, Hasil Belajar Abstract: This study aims to analyze how much influence on the use of a contextual approach to the learning outcomes of Natural Sciences fifth grade students of State Elementary School 01 Sungai Pinyuh. The method used is a quasi experimental research design used is Nonequivalent Control Group Design. The sample was graders VA totaling 25 people and VB class of 20 people. Results of the data analysis, obtained an average post-test on the experimental class was obtained by 70 while the control class is 59.56. Effect size calculation result data of students' experimental class and control class gained 0.84 is classified in the high category, which means that the use of contextual approach gives a high impact on learning outcomes of Natural Sciences fifth grade students of State Elementary School 01 Sungai Pinyuh.   Keyword: Contextual Approach, Learning Outcome