76 research outputs found

    Pandangan Para Ahli Bahasa Tentang Bahasa Serapan Dalam Al-Quran

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    This article explains some words in the Qur\u27an which are believed to have been taken from non Arabic word. Whether or not the Quran comprises non Arabic words, and whether the Qur\u27an has Arabized some foreign an non Arabic words has been stimulated debate among scholars. Some ulama (Islamic scholars) believe that the Quran only embraces Arabic word. But some others argue that there are some words in the Qur\u27an which are not recognized in Arabic language, and they also suggests that this is a kind of weakness of the Qur\u27an. This article focuses on how arabisation process has taken place furing the formation of the Qur\u27an as a corpu

    Model Prediksi Liku Kalibrasi Menggunakan Pendekatan Jaringan Saraf Tiruan (ZST) (Studi Kasus : Sub DAS Siak Hulu)

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    The purpose of this research is to predict the rating curve equation on the site Pantai Cermin Sub-watershed Siak Hulu Siak River in 2009. This is based due to the unavailability of rating curve equation on the site Pantai Cermin Sub-watershed Siak Hulu in 2009 until 2012 so hopefully this research can be used as an alternative method for determining the rating curve equation turns more quickly and accurately. This research was conducted using an artificial neural network approach to the backpropagation algorithm. Configuration of network model used is the single input and single output. This approach uses auxiliary program that is Matlab 7.7.0.471 (R2008b). Results of this research showed that the artificial neural network model results of training, testing and validation have a very good level of correlation with the value of R 0.92996, 0.94469 and 0.97513. The rating curve equation for 2009 is Q = 22.93 x H1.265 with the level of correlation R = 0.9975

    Kontribusi Pemikiran Linguistik Al-Anbari terhadap Penafsiran Kosa Kata Kontranimi

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    This paper wants to describes the contribution of al-Anbari's thought in the interpretation of the verses of the Koran, this is inseparable from al-Anbari's expertise not in the field of interpretation but linguists. The main source of this research is the work of al-Anbari entitled "al-Adhdad" while the secondary source is the work of al-Anbari in other fields and the work of others that are related to the research theme. The results showed that al-Anbari as a nahwu Kufah expert had different thoughts from other Kufah scholars both in the fields of syntax and morfology. His thinking in the problem of syntax and morfology seems to have a significant contribution in providing an understanding of the verses of the Koran, especially the verses in which the word at-tadhad is used. The contribution of his thoughts can be understood from his interpretation of the use of letters, idioms, verbs, name of subject, name of object, circumstance, and derivations in the Koran

    Naskah-Naskah Tradisi Lisan Riau Upaya Penyelamatan Aset Budaya Melayu

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    This article represent to answer the problems which emerge authenticity of oral tradition as cultural element or source and values application which consist in it, or at last saving to cultural asests which stem from oral tradition, specially oral traditioan that growing and expanding in society of Riau. Some of oral tradition of Riau society in this time have succeded to present in the form of article, representing a saving to local cultures which is\u27t not written will lose to be swallowed by time, but that way non meaning nothing like other oral tradition which is life and expand by it saving effort, so that this, tradition remain to be looked after, and is not totally disappeared swallowed by time, because each every submitted sent the message always containt of norms and values which of course of teaching of religi which they embrace, (Islam

    Analisis Kepatuhan Wajib Pajak dengan Diterapkannya Program E-spt dalam Melaporkan Spt Masa Ppn pada Kpp Pratama Bitung

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    Surat Pemberitahuan Elektronik (e-SPT) merupakan salah satu bagian dari proses modernisasi administrasi perpajakan, agar wajib pajak memperoleh kemudahan dalam memenuhi kewajibannya, sehingga pemenuhan kewajiban perpajakan dapat lebih mudah dilaksanakan dan tujuannya untuk menciptakan administrasi perpajakan yang tertib dan transparan. Tujuan penelitian ini adalah untuk mengetahui perbedaan kepatuhan wajib pajak dengan diterapkannya program e-SPT dalam melaporkan SPT masa PPN. Metode yang digunakan adalah metode deskriptif yaitu yang membandingkan tingkat kepatuhan wajib pajak sebelum dan sesudah penerapan program e-SPT. Untuk memperoleh data yang diperlukan, penulis melakukan kegiatan pengumpulan data dengan cara wawancara, dokumentasi, dan observasi. Hasil penelitian ini, menunjukan terdapat perbedaan atau hubungan yang signifikan antara kepatuhan wajib pajak sebelum dan sesudah penerapan e-SPT, yaitu penggunaan SPT Manual lebih dominan dibandingkan program e-SPT. Pimpinan Direktorat Jendral Pajak beserta kantor wilayahnya sebaiknya dapat meningkatkan kinerja, diantaranya dengan memberikan penyuluhan mengenai pentingnya membayar pajak tepat waktu, serta memberikan layanan terbaiknya khusus bagi para wajib pajak. Kata kunci: surat pemberitahuan, elektronik, wajib paja

    Pengaruh Penambahan Karbon Aktif dari Cangkang Kelapa Sawit terhadap Sifat Listrik dan Sifat Mekanik PANi-Nanoserat Pinang

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    Telah dilakukan penelitian mengenai pengaruh penambahan karbon aktif dari cangkang kelapa sawit terhadap sifat listrik dan sifat mekanik PANi/polianilin yang diperkuat nanoserat pinang. Persentase karbon aktif yang ditambahkan terhadap PANi-nanoserat pinang berturut-turut adalah 10% ; 20% ; 30% ; 40% ; dan 50%. PANi dihasilkan dari polimerisasi dari monomer anilin dan ammonium peroksidisulfat yang kemudian dihaluskan hingga berbentuk serbuk PANi. Persentase nanoserat pinang yang digunakan pada setiap komposit adalah 6%. Karbon aktif dibuat melalui metode dehidrasi, karbonisasi, dan aktivasi dengan aktivator NaOH. Sedangkan metode pembuatan nanoselulosa dari serat pinang menggunakan metode dewaxing, bleaching, dan dehemiselulosa. Pembuatan komposit dilakukan melalui metode dry mixing antara karbon aktif dan PANi-nanoserat pinang. Pengujian dilakukan berupa uji sifat listrik, karakterisasi gugus fungsi, dan uji sifat mekanik. Berdasarkan hasil pengujian yang telah dilakukan, nilai konduktivitas tertinggi terdapat pada persentase 50% karbon aktif dengan nilai 3,35 x 10-3 S/cm pada frekuensi pengukuran 120 Hz. Nilai kapasitansi tertinggi terdapat pada persentase 50% karbon aktif dengan nilai 179,8 µF pada pengukuran frekuensi 100 Hz. Hasil karakterisasi menggunakan Fourier Transform Infrared (FTIR) menunjukkan tingkat kemurnian dari komposit terjadi dengan tidak terbentuknya gugus fungsi baru pada komposit. Nilai kuat tarik, regangan, dan modulus elastisitas yang dihasilkan berturut-turut yaitu 14,96 MPa, 8,27%, dan 180,97 MPa

    Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports

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    Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports. This study seeks to explain the flow of financial transactions as important information, considering that activities in the financial sector require quick and relevant decisions. The flow of transactions in the financial reports consists of cash flows and accruals. Finance in business is almost similar to direct current and alternating current. In fact, this is misleading because of the ignorance of the readers of financial reports in interpreting profit, even though the misinterpretation will have an impact on investing errors. This study tries to analyze the results of financial ratio investments using the approach to the ratio of factors in the form of cash and accruals. Hermenuetics qualitative approach is used with data sourced from the Indonesia Stock Exchange. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Three forms of financial ratio analysis are used, namely the analysis of ROA (return of assets), ROI (return of investment), and ROE (return of equity). Researchers measure using a comparison of ROA, ROI, and ROE based on accruals and cash. The results of the comparison of the accuracy of the accrual ratio and the cash ratio in the financial reports are presented further in this article

    Application Of Teaching Methods For Students In Kindergarten Using Swish 2.0 At Little Bear

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    Kindergarten is one form of pre-school education that provides educational programs for children aged four years which aims to help lay the basic attitude towards the development of knowledge, skills and creativity that are needed by children to adjust to the surrounding. Kindergarten litle bear is one of the schools in teaching and learning process is still using props that take a long time in creating these props. Swish 2.0 application program is one alternative to solve the problems above. This program requires Windows-based computers. With this swish made program can assist in developing the power of thought and creativity of children and help teachers in teaching
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