MEKANISME PERHITUNGAN DAN PEMBAYARAN PAJAK HIBURAN DI BADAN PENDAPATAN DAERAH KOTA PEKANBARU

Penelitian ini penulis lakukan di Badan Pendapatan Daerah Kota pekanbaru, tujuan dari penelitian ini adalah untuk mengetahui Mekanisme Perhitungan dan Pembayaran Pajak Hiburan di Badan Pendapatan Daerah Kota Pekanbaru serta Kendala-Kendala yang Dihadapi Dalam Pemungutan Pajak Hiburan , dalam melakukan penelitian tentang permasalahan ini penulis menggunakan jenis data primer dengan teknik pengumpulan data berdasarkan observasi dan interview dan penulis juga menggunakan jenis data sekunder dengan teknik pengumpulan data berdasarkan hasil dokumentasi.Berdasarkan dari hasil penelitian ini penulis memperoleh kesimpulan tidak adanya perbedaan dasar pengenaan, pemungutan pajak hiburan di Badan Pendapatan Daerah Kota Pekanbaru dengan teori perpajakan yang berlaku. Terjadi perbedaan antara tarif pajak hiburan menurut teori dan praktek dalam pengenaan pajak hiburan di Badan Pendapatan Daerah Kota Pekanbaru. Badan pendapatan Daerah Kota Pekanbaru memiliki kendala dalam pelaksanaan pembayaran pajak seperti : masih rendahnya kesadaran Wajib Pajak Hiburan dalam melakukan pendaftaran bagi tempat hiburan yang mereka miliki, belum terdatanya semua Objek Pajak Hiburan yang ada. Banyaknya tunggakan pajak yang belum dilunasi wajib pajak minimnya SDM dalam peningkatan pelayanan kepada masyarakat. Kata Kunci : Perhitungan Pajak Hibura

Adoption of rice cultivation technologies and its effect on technical efficiency in Sagnarigu District of Ghana

This study examined the adoption of rice cultivation technologies on farmers’ technical efficiency in Sagnarigu District. The stochastic frontier model was used to estimate the determinants of output and technical inefficiency while propensity score matching was also used to analyse the average treatment effect (ATE) and the average treatment effect on the treated (ATT). A total of 120 respondents comprising 60 adopters and 60 non-adopters were randomly selected from six communities in the District and interviewed using semi-structured questionnaires. Farm size, fertilizer, weedicides and household labour had positive and significant effect on rice output. Farmers who adopted the rice cultivation techniques were less technically inefficient than those who did not adopt. The ATT was 0.121 which implies that farmers who adopted the rice technologies increased their technical efficiency by about 12% and this was significant at 10% for the PSM with similar results obtained for the nearest neighbour matching. The ATE value of 0.102 which was also statistically significant at 10% means that farmers on the whole increased their technical efficiency by 10.2%. Moreover, the mean technical efficiency estimates for adopters and non-adopters were about 58% and 48% respectively under regression adjustment and inverse-probability weights. The existence of a technical efficiency gap of 10% between adopters and non-adopters of rice technologies emphasized the significant effect of technology adoption on farmer’s technical efficiency. The study recommends that more rice farmers should be encouraged to adopt the rice production technologies in order to improve their technical efficiency levels

PESAN-PESAN MORAL DALAM BUKU AKU PERNAH PUNK (SEBUAH CERITA PERJALANAN SEORANG PUNK MENUJU HIDAYAH) KARYA ADITYA RAHMAN YANI

ABSTRAK Seiring berjalannya waktu, berdakwah tidak hanya dilakukan dengan ceramah saja, masih banyak media dakwah yang bisa dimanfaatkan guna menyebarkan ajaran islam. Diantara media yang dapat digunakan dalam berdakwah adalah dengan buku dapat digunakan sebagai sarana menyebarkan informasi kepada kahalayak. Tidak dapat dipungkirin kehadiran buku dapat mengubah cara pandang dan prilaku yang membacanya. Seperti buku yang peneliti teliti dalam penelitian ini adalah buku Aku Pernah Punk karya Aditya Rahman Yani. Melalui buku ini Aditya Rahman Yani berusaha berdakwah memberikan kesadaran tentang perjalanan hidupnya dari seorang anak punk menuju hidayah untuk berhijrah dan Kembali ke komunitas punk untuk mendakwahi teman teman yang belum berhijrah. Metode penelitian ini mengunakan teori analisis wacana Van Dijk yaitu meneliti teks, kognisi sosial dan konteks sosial. jenis penelitian ini adalah Perpustakaan (Library Research) yang dilakukan oleh peneliti adalah penelitian kualitatif. Penelitian ini bersifat riset kualitatif. Riset yang dimaksud disini berkaitan dengan kemampuan periset dalam melakukan pemaknaan terhadap data yang diperoleh. Penelitian kualitatif berpusat pada pemaknaan pribadi objek riset. Pemaknaan yang dilakukan bersumber dari realitas sosial, data yang dianalisis secara induktif yaitu berangkat dari topik khuusus menuju topik umum. yaitu penelitian yang bertujuan untuk melakukan analisis wacana atas buku kaum rebahan beri perubahan karya muhammad atiatul muqtadir menggunakan prangkat analisis wacana. Hasil penelitian penulis adalah analisis Wacana dengan metode Van Dijk dalam Pesan Moral dalam buku Aku Pernah Punk karya Aditya Rahman Yani. Metode penelitian ini mengunakan teori analisis wacana Van Dijk yaitu meneliti teks, kognisi sosial dan konteks sosial. jenis penelitian ini adalah Perpustakaan (Library Research) yang dilakukan oleh peneliti adalah penelitian kualitatif. Penelitian ini bersifat riset kualitatif. Riset yang dimaksud disini berkaitan dengan kemampuan periset dalam melakukan pemaknaan terhadap data yang diperoleh. Penelitian kualitatif berpusat pada pemaknaan pribadi objek riset. Pemaknaan yang dilakukan bersumber dari realitas sosial, data yang dianalisis secara induktif yaitu berangkat dari topik khuusus menuju topik umum. yaitu penelitian yang bertujuan untuk melakukan analisis wacana atas buku Aku Pernah Punk karya Aditya Rahman Yani menggunakan prangkat analisis wacana. Hasil penelitian penulis adalah analisis Wacana dengan metode Van Dijk dalam Pesan Moral dalam buku Aku Pernah Punk karya Aditya Rahman Yani. Tulisan Aditya Rahman Yani memiliki muatan pesan moral yang beragam. Hasil penelitian ini Analisis ini menjadikan penulis lebih mengerti maksud dan kandungan yang ada di dalam Buku Aditya Rahman Yani ini. Sehingga dapat dikategorikan kedalam tiga aspek moral. Pertama, Pesan Moral Hubungan Manusia dengan manusia. Kedua, Pesan Moral Hubungan Manusia dengan Tuhan. Ketiga, Pesan Moral Hubungan Manusia dengan Lingkungan. Kata Kunci: Analisis Wacana, Punk dan Van Dij

Adaptation opportunities and maladaptive outcomes in climate vulnerability hotspots of northern Ghana

How climate change adaptation practices can constrain development and deliver maladaptive outcomes in vulnerability hotspots is yet to be explored in-depth using case study analyses. This paper explores the effects of climate change coping and adaptation responses in three case study villages across the Central Gonja district of northern Ghana. The study addresses the following research questions: i) What are the key climatic and non-climatic stressors confronting households in northern Ghanaian communities? ii) How are households adapting to climatic and non-climatic stressors? and iii) What are the outcomes of these coping and adaptation responses on development? The study employs a mixed-method approach including key informant interviews, focus group discussions and household questionnaire surveys. Data identified socioeconomic stressors including a lack of access to (and high cost of) farm inputs, labour shortages and population growth. Climatic stressors include erratic rainfall, high temperature, droughts and floods. Climatic and non-climatic stressors interact to affect agricultural practices and related livelihoods. The study identified various adaptation measures including extensification and intensification of agriculture, temporary migration, planting of drought resistant varieties, irrigation, and livelihood diversification. We show that many coping measures (e.g. livelihood diversifications activities such as selling of firewood and charcoal production) and adaptation responses (including intensification, extensification and irrigation) currently deliver maladaptive outcomes, resulting in lock-ins that could exacerbate future climate vulnerabilities. The paper contributes to the growing literature on adaptation and climate risk management by providing empirical evidence showing how coping and adaptations measures can deliver maladaptive outcomes in vulnerable communities

ANALISIS KEMAMPUAN PROSES DAUR ULANG LARUTAN PENYAPU DI UNIT AQUASAVE DENGAN METODE TITIMETRI

ABSTRAK Salah satu bahan penunjang yang penting untuk proses cetak intaglio yaitu larutan penyapu. Larutan merupakan larutan yang terdiri dari air lunak (softwater)±99%, soda kaustik ±0,3% dan surfaktan ±0,3%. Kualitas larutan penyapu harus dapat menyapu dan melarutkan tinta intaglio tersebut.Dalam proses produksinya, pembuatan larutan penyapu ini dilakukan secara daur ulang(recycling) dengan sistem close loop. Kulaitas hasil daur ulang larutan penyapu harus sesuai dengan standar yang telah ditetapkan. Untuk mengetahui apakah sistem tersebut mampu untuk selalu menyediakan larutan dengan kualitas yang baik,maka dilakukan analisis kapabilitas proses dengan melakukan analisis pada kadar soda kaustik (NaOH) pada larutan penyapu hasil daur ulang. Analisis kadar soda kaustik (NaOH) dilakukan dengan metode titimetri. Dari analisisi kapabilitas proses didapat nilai indeks Cpl >1, maka disimpulkan sistem unit aquasave capable. Keywords: titimetri, soda kaustik, larutan penyapu, kapabilita

PENDAMPINGAN PENGOLAHAN JAGUNG DAN BUNGA TELANG PADA KELAS REMAJA WOMEN SKILLS ACADEMY DESA SIDOMULYO, BANTUL, D.I. YOGYAKARTA

Banyaknya kelimpahan sumber daya hayati lokal di Desa Sidomulyo yang tidak terekspos seperti jagung dan bunga telang masih kurang dimanfaatkan.  Demi memanfaatkan Sumber daya hayati lokal yang unik, tim PPKO HMPS Biologi UAD melakukan pendampingan terhadap masyarakat perempuan Desa Sidomulyo dalam mengolah bahan alam yang berpotensi menjadi sebuah jajanan alternatif yang dapat dikonsumsi oleh semua kalangan usia. Tim PPKO HMPS Biologi UAD mengadakan pendampingan tersebut dengan metode penyuluhan dan praktik untuk menambah wawasan peserta terhadap olahan bahan alam yang melimpah. Indikator capaian tim pelaksana terhadap peserta dievaluasi melalui pengisian pre-test dan post-test sehingga peningkatan pengetahuan dan kemampuan peserta dalam mengolah bahan alam tersebut dapat diketahui. Dengan demikian, adanya pendampingan ini dapat membantu peserta Women Skills Academy dalam melakukan praktik Diversifikasi olahan Sumber daya hayati lokal Desa Sidomulyo menjadi sebuah jajanan alternatif yang unik dan memiliki nilai jual

Mechanochemical Synthesis of Composite Magnetic Materials on the Basis of Quartz-Containing Systems

Mechanochemical treatment of quartz and its mixtures with ash-slag and iron oxides in the presence of various modifying organic additives was carried out. Quartz and mixtures based on it exhibit ferromagnetic properties and are distinguished by good sorption ability toward organic substances. Crystalline silica assumes the role of the matrix during development of structure and functional properties of the magnetic adsorbent. It was found, that the polymer film, which is used to cover the quartz particles, includes regions with embedded iron nanoparticles as well as other regions enriched with active carbon. The synthesized sorbents were used to collect petroleum spill over water; high water purification degree (up to 98%) was achieved

Carbon as an Effective Modifier of Silicon Dioxide and Reagent for Obtaining Nanostructurized SHS-Composites

The peculiarities of the structure and morphology of quartz particles modified by carbon depending on MCT conditions and type of specific carbonaceous modifier were studied. Powder materials with the composition structure of the materials, which are hybrid formations organics-inorganics with a high chemical activity of its components, were obtained by combined MCT of carbon or carbon containing organic compounds with quartz. A high chemical activity of quartz particles modified by carbon is effectively realized when producing SHS-ceramics composition materials. The rate of redox processes increases, the initial reagents are most completely realized and nanosized particles of silicon carbide are formed. It is shown how one can regulate the process of combustion in SH-synthesis and produce the material of the necessary quality by modifying silicon dioxide particles in the course of MCT

Mechanochemical Activation and Reaction Capacity of SHS-Systems on the Base of Quartz

The influence of different characteristics of mechanochemical activation on changes of structure and energy characteristics of silicon dioxide (quartz) is considered in this work. It is shown that after treatment in mill in the presence of different modificators, the quartz samples are complex composite formation, composed of crystalline, amorphous and polymeric component, and also contain inclusions of iron and carbon. Polymerized surface layer provides the encapsulation of the energy state of activated particle. Particularities of the technological combustion systems with active and modified quartz are investigated. The using of modifying agents leads to increasing of maximum combustion temperature, increasing of combustion process time as well as the change of phase composition of synthesis products. It is shown that alteration the sizes of synthesized sample (products) we can change the heat dissipation conditions, kinetic of reaction development and temperature in combustion wave. "The process scale" of solid phase combustion at material synthesis appears in change of the phase composition of obtained materials

Perceived stressors of climate vulnerability across scales in the Savannah zone of Ghana: a participatory approach

Smallholder farmers in sub-Saharan Africa are confronted with climatic and non-climatic stressors. Research attention has focused on climatic stressors, such as rainfall variability, with few empirical studies exploring non-climatic stressors and how these interact with climatic stressors at multiple scales to affect food security and livelihoods. This focus on climatic factors restricts understanding of the combinations of stressors that exacerbate the vulnerability of farming households and hampers the development of holistic climate change adaptation policies. This study addresses this particular research gap by adopting a multi-scale approach to understand how climatic and non-climatic stressors vary, and interact, across three spatial scales (household, community and district levels) to influence livelihood vulnerability of smallholder farming households in the Savannah zone of northern Ghana. This study across three case study villages utilises a series of participatory tools including semi-structured interviews, key informant interviews and focus group discussions. The incidence, importance, severity and overall risk indices for stressors are calculated at the household, community, and district levels. Results show that climatic and non-climatic stressors were perceived differently; yet, there were a number of common stressors including lack of money, high cost of farm inputs, erratic rainfall, cattle destruction of crops, limited access to markets and lack of agricultural equipment that crossed all scales. Results indicate that the gender of respondents influenced the perception and severity assessment of stressors on rural livelihoods at the community level. Findings suggest a mismatch between local and district level priorities that have implications for policy and development of agricultural and related livelihoods in rural communities. Ghana’s climate change adaptation policies need to take a more holistic approach that integrates both climatic and non-climatic factors to ensure policy coherence between national climate adaptation plans and District development plans