Analisa Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 pada Koperasi Telekomunikasi Selular (Kisel) Sorong

Penelitian ini bertujuan untuk mengetahui kesesuaian Perhitungan PajakPenghasilan (PPh) Pasal 21 atas Pegawai Tetap pada Koperasi TelekomuikasiSelular (KISEL) Sorong dengan peraturan perpajakan yang berlaku secara umum.Dalam penelitian ini data dikumpulkan dengan metode wawancara dan studipustaka.Jenis data yang terkumpul di analisis dengan metode deskriptif. Hasilanalisis menunjukkan bahwa Perhitungan Pajak Penghasilan (PPh) Pasal 21 atasPegawai Tetap pada Koperasi Telekomuikasi Selular (KISEL) Sorong masih terjadikesalahan dan tidak sesuai dengan Undang-Undang No.36 Tahun 2008

Analisis Laporan Keuangan untuk Menilai Kinerja PT. Multi Sukses Makmur Perkasa

Laporan keuangan merupakan alat yang sangat penting dalam memperoleh informasi sehubungan dengan kondisi keuangan dan hasil–hasil yang dicapai oleh Perusahaan. Penelitian ini bertujuan untuk menganalisis laporan keuangan dengan tujuan untuk mengetahui tingkat likuiditas dan profitabilitas sebagai hasil kinerja Perusahaan yang berguna bagi bahan pertimbangan manajemen Perusahaan maupun bagi pihak diluar Perusahaan. Hasil dari penelitian ini adalah adanya penurunan rasio baik likuiditas maupun profitabilitas pada tahun 2014, namun penurunan ini tidak berarti Perusahaan tidak likuid sebab Perusahaan masih dapat membayar hutang-hutangnya dengan baik

Analisa Biaya Produksi Dengan Membandingkan Biaya Standar Dan Biaya Aktual Pada PT Tirta Mamberamo Sorong

Biaya standar merupakan salah satu alat pengendalian biaya yang diterapkan terlebihdahulu untuk membantu manajer didalam menilai suatu kebijaksanaan khususnyadibagian produksi. Dalam menentukan besarnya biaya standar diperlukan berbagaifaktor yang dapat mempengaruhi proses produksi. Akan tetapi didalampelaksanaannya seringkali terjadi penyimpangan antara standar yang telah ditetapkandengan sesungguhnya, sebagaimana yang terjadi pada PT TirtaMamberamo Sorong.Perusahaan sebelum melaksanakan produksi telah menetapkan standar, baik itu unitproduksi maupun yang dihasilkan terhadap biaya yang aan dikeluaran. Namun dalamkenyataannya biaya yang sesungguhnya terjadi lebih besar dari biaya yangdistandarkan. Untuk itu melalui penelitian ini ingin diketahui faktor penyebabterjadinya selisih merugikan antara biaya produksi standard an biaya produksisesungguhnya

Pengaruh Jumlah Zakat Produktif, Umur Produktif Mustahik, dan Lama USAha Mustahik terhadap Produktivitas USAha Mustahik (Studi pada Baitul Mal Kota Banda Aceh)

This study is aimed to investigate the influence of productive zakat amount, mustahik productive age, and duration of mustahik enterprises towards the productivity of mustahik enterprises. The number of samples in this study are 38 mustahik who received productive zakat of Baitul Mal Banda Aceh and commited as small traders by using probability sampling technique with random sampling method and using the solvin formula.The data used are the secondary data which directly collected from Baitul Mal Banda Aceh office. To test the hipotesis this study used multiple regression analisys by using SPSS 23.The results of the study show that either simultaniously or partially, the productive zakat amount, mustahik productive age, and the duration of mustahik enterprises effect the productivity of mustahik enterprises. Keywords— Productive Zakat, Mustahik Productive Age, Duration of Mustahik Enterprises, and the Productivity of Mustahik Enterprise

Conceptual Framework for Knowledge Sharing Initiative in Institution of Higher Learning to Enchance The Teaching Performance and Innovation

Institutions of Higher Learning (IHL) should cultivate the practice of sharing knowledge among lecturers for the purpose of preserving knowledge. Knowledge sharing is a mechanism which can result in the establishment of knowledge repository. This repository enables knowledge deposited be retrieved for further usage other than a way for preserving knowledge in Institution of Higher Learning (IHLs). The Reuse of knowledge from repository can improve the teaching performance and innovation among lecturers. The knowledge sharing initiative among lecturers enable knowledge deposited be retrieved for further usage other than a way for preserving knowledge in Institution of Higher Learning (IHLs). However, knowledge sharing initiative has not been established base on any guide or framework. Furthermore, factors influencing the initiative to the teaching performance and innovation ought to be revealed since there is no such research has been carried out. It is the objective of this paper to propose a conceptual framework for knowledge sharing initiative in Public Institution of Higher Learning (IHLs) in Malaysia which eventually improve the teaching performance and innovation. Qualitative approach is adopted by means of reviewing the literature in the area. The technology, organization and environmental framework (TOE) was used as a base to propose the conceptual framework. It is discovered that knowledge sharing framework ought to be tailored according to the jurisdiction of IHLs. Such a framework could serve as a guideline for future planning in setting up knowledge sharing initiatives, particularly among lecturers later

Embedded Scale United Moment Invariant for Identification of Handwriting Individuality

Past few years, a lot of research on moment functions have been explored in pattern recognition. Several new techniques have been investigated to improve conventional regular moment by proposing the scaling factor of geometrical function. In this paper, integrated scaling formulations of Aspect Invariant Moment and Higher Order Scaling Invariant with United Moment Invariant are presented in Writer Identification to seek the invarianceness of authorship or individuality of handwriting perseverance. Mathematical proving and results of computer simulations are included to verify the validity of the proposed technique in identifying eccentricity of the author in Writer Identification

DISCRETIZATION OF INTEGRATED MOMENT INVARIANTS FOR WRITER IDENTIFICATION

Conservative regular moments have been proven to exhibit some shortcomings in the original formulations of moment functions in terms of scaling factor. Hence, an incorporated scaling factor of geometric functions into United Moment Invariant function is proposed for mining the feature of unconstrained words. Subsequently, the discrete proposed features undertake discretization procedure prior to classification for better feature representation and splendid classification accuracy. Collectively, discrete values are finite intervals in a continuous spectrum of values and well known to play important roles in data mining and knowledge discovery. Many induction algorithms found in the literature requires that training data contains only discrete features and some works better on discretized data; in particular rule based approaches like rough sets. Hence, in this study, an integrated scaling formulation of Aspect Scaling Invariant is presented in Writer Identification to hunt for the individuality perseverance. Successive exploration is executed to investigate for the suitability of discretization techniques in probing the issues of writer authorship. Mathematical proving and results of computer simulations are embraced to attest the feasibility of the proposed technique in Writer Identification. The results disclose that the proposed discretized invariants reveal 99% accuracy of classification by using 3520 training data and 880 testing data

Embedded Scale United Moment Invariant for Identification of Handwriting Individuality

Past few years, a lot of research on moment functions have been explored in pattern recognition. Several new techniques have been investigated to improve conventional regular moment by proposing the scaling factor of geometrical function. In this paper, integrated scaling formulations of Aspect Invariant Moment and Higher Order Scaling Invariant with United Moment Invariant are presented in Writer Identification to seek the invarianceness of authorship or individuality of handwriting perseverance. Mathematical proving and results of computer simulations are included to verify the validity of the proposed technique in identifying eccentricity of the author in Writer Identification

Penerimaan pembelajaran berasaskan permainan digital dalam mempengaruhi motivasi belajar

Kajian ini bertujuan mengkaji persepsi pelajar dalam penerimaan pembelajaran berasaskan permainan digital dalam meningkatkan motivasi belajar. Kajian kuantitatif berbentuk tinjauan ini melibatkan 234 orang pelajar Tahun 1 Diploma dalam pelbagai kursus di tiga buah Kolej Vokasional Negeri Melaka. Analisis data melibatkan analisis kekerapan, skor min, sisihan piawaian dan peratusan menggunakan perisian SPSS 20. Dapatan kajian menunjukkan nilai skor min bagi penerimaan pelajar terhadap pembelajaran berasaskan permainan digital adalah tinggi iaitu 4.51. Manakala persepsi pelajar terhadap motivasi belajar daripada empat aspek iaitu perhatian, relevan, keyakinan dan kepuasan berada pada nilai skor min yang tinggi antara 4.55 hingga 4.65. Kesimpulannya, pelajar mempunyai reaksi yang positif terhadap kaedah pembelajaran berasaskan permainan digital ini kerana ia menarik, tidak membosankan dan selari dengan perkembangan teknologi terkini dalam dunia pendidikan. Secara tidak langsung kaedah pembelajaran seperti ini dapat meningkatkan motivasi belajar pelajar. Oleh itu, kesiapsediaan diperlukan oleh guru, BPTV, JPN, KPM dan ibubapa bagi mewujudkan suasana pembelajaran Abad ke-21