Analisis Penghitungan, Pencatatan, dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Outsourcing (Studi Kasus pada PT Xyz)

Research about the analysis of Income Tax Article 23 for outsourcing at PT XYZ is aimed to understand and to analyze calculation, registration and reporting of Income Tax Article 23 for Outsourcing Service at PT XYZ to ensure whether the process has been in compliant or deviant with Law No.36/2006 about Income Tax. Result of research indicates that the calculation, registration and reporting of Income Tax Article 23 for outsourcing service at PT XYZ is not yet complying with Law No.36/2006 about Income Tax. The author also has found that the calculation of Income Tax Article 23 for outsourcing service at PT XYZ is not comparable with the determination of DPP taxbase for Income Tax Article 23 for outsourcing service. PT XYZ seems negligent from registering prepaid tax Article 23 such that the company does not submit Annual Income Tax Return to the Tax Service Office. PT XYZ as the provider of outsourcing service that must be subjected to Income Tax Article 23 for outsourcing service shall be proactive problem-solver in the case of mistaken calculation of Income Tax Article 23 for outsourcing service. PT XYZ has performed the registration for Profit-Loss and also prepared Balance Sheet

Optimalisasi Isolasi dan Purifikasi Dna Petunia Hybrida Seri Rose Picotedengan Kit Isolasi Geneaid

- Petunia has been used as research object on flavonoids studies especially anthocyanin biosynthesis. Hf1 gene encode F3'5'H enzyme which plays a role in the synthesis of color in Petunia. Research on the regulation of Petunia color is potential for the development of ornamental plant breeding in Indonesia, hence the information regarding the gene analysis is necessary. Recently, there are many reagent kits for the isolation and purification of plant DNA available, each has different protocols regarding the special character of plant tissue with various secondary metabolites accumulation. Secondary metabolites in plants have different chemical contents, for that reason its needs to develop a proper protocol resulting in pure DNA with high concentrations. This study aims to obtain the effective and efficient DNA isolation and purification protocol for Petunia hybrida. Optimization results showed that samples immersed in absolute ethanol for two days then dried and stored in the freezer until used have given the optimal results for further analysis. The total DNA concentration was 129.3 ng / µl with purity of 1,87

Type of Information Source and The Quality of Knowledge in Post Delivery Contraception among Pregnant Women

BACKGROUND: Good knowledge in contraceptive is important for post-partum women to choose the correct contraceptive for them. It is hypothesized the quality of knowledge in contraceptive vary by types source of information. This study aimed to estimate the assotiation between type of information source and the quality of knowledge in post-delivery contraception among pregnant women. SUBJECTS AND METHODS: This was a cross-sectional study conducted in Kudus. A sample of 63 pregnant women in third trimester was selected for this study. The dependent variable was knowledge in post delivery contraception. The independent variable was the type of informa-tion source. A structured questionnaire was developed to collect the data. The data was analyzed using Odds Ratio and Chi-square. RESULTS: The quality of knowledge in post delivery contraception varied by the type of information source. The following types of information source increased the likelihood for pregnant women to obtain good knowledge, from the strongest relationship to the weakest relation-ship: parents (OR= 7.36; 95% CI= 2.22 to 24.38; p<0.001), pregnant women class (OR= 5.19; 95% CI= 1.57 to 17.12; p= 0.005), magazine or newspaper (OR= 2.28; 95% CI= 0.64 to 8.10; p= 0.193), television (OR= 1.69; 95% CI= 0.58 to 4.89; p= 0.326), Midwife (OR= 1.50; 95% CI= 0.53 to 4.21; p= 0.440), and internet (OR= 1.12; 95% CI=0.38 to 3.28; p=0.829). Friends (OR= 0.52; 95% CI= 0.17 to 1.63; p= 0.265), facebook (OR= 0.97; 95% CI= 0.32 to 2.99; p= 0.971), and radio (OR=0.80; 95% CI= 0.26 to 2.39; p= 0.694) were types of information source that decreased the likelihood to pregnant women to obtain good knowledge, but they were not statistically significant. CONCLUSION: Parents and pregnant women class stand out to be two types of information source that strongly increase the likelihood of preg-nant women to obtain good knowledge in post-partum contraception, and they are statistically significant. Keywords: type of information source, knowledge, contraception, pregnant wome

Kemampuan Theory of Mind Anak Usia 3-5 Tahun Ditinjau Dari Intensitas Interaksi Dengan Saudara Kandung

Basically preschool age children should be aware that each individual has thoughts, feelings, desires, and other mental conditions which is different from himself. This awareness is known as theory of mind, and one of the factors that could be expected to stimulate the ability of theory of mind is the intensity of the interaction between children and their siblings. The basic concept of the theory used in this study is the cognitive development of sociocultural perspectives of leading experts Lev Vygotsky. The study was conducted in three schools Kindergarten (TK) in Yogyakarta, with the subject as much as 31 children aged 47-69 months. The measurements used are false belief task, and Scale "intensity of interaction between children and siblings" were made by researchers. Siblings age limit is a maximum of 12 years of age brother and sister at least 1 year of age. Data analysis using binary logistic regression analysis, the results of analysis show that the value of Wald 1.036 (p&gt; 0.05), so it can be concluded that the intensity of the interaction between children and siblings are not able to predict the ability of theory of mind. It is suspected the influence of siblings and their age difference in the way children interact with siblings between Western and Eastern cultures, including cultures in Indonesi

Pola Asuh Orang Tua dengan Status Gizi Balita Usia 1-2 Tahun

Pola asuh orang tua merupakan faktor yang sangat menentukan bagi status gizi Balita. Pola asuh menyangkut asupan gizi anak selama dalam kandungan dan sesudahnya. Diharapkan Balita yang diberi pola asuh yang baik status gizinya akan baik pula. Penelitian ini bertujuan untuk mengetahui hubungan antara pola asuh orang tua dengan status gizi Balita usia 1-2 tahun. Desain penelitian ini adalah analitik dengan melalui pendekatan cross sectional. Populasi diambil dari ibu yang mempunyai Balita usia 1-2 tahun di Bidan Yuni Desa Sumbermulyo Kecamatan Jogoroto Kabupaten Jombang sebesar 150 orang dengan jumlah sampel 109 orang, dengan teknik simple random sampling. Pengumpulan data diperoleh dengan cara penyebaran kuesioner dan setelah data terkumpul maka dilakukan tabulasi silang antara kedua variabel. Kemudian dilakukan uji statistik spearman rank dengan bantuan perangkat komputer. Dari hasil analisa dan interpretasi data yang diperoleh pola asuh orang tua sebanyak 83,5% orang tua mengasuh Balitanya dengan pola asuh yang positif (pemberian nutrisi yang adekuat) dan diketahui sebanyak 82,6% Balita berstatus gizi baik, berdasarkan tabulasi silang dari 91 Balita yang berpola asuh positif 86 diantaranya berstatus gizi baik yang artinya ada hubungan antara pola asuh orang tua dengan setatus gizi Balita

Hubungan antara Ketuban Pecah Dini dan Kejadian Asfiksia pada Bayi Baru Lahir

Tujuan pembangunan kesehatan adalah meningkatkan kesadaran, kemauan dan kemampuan hidup sehat sehingga terwujud derajat kesehatan yang optimal. Angka kematian ibu (AKI) dan angka kematian bayi (AKB) merupakan indikator derajat kesehatan. AKI di Indonesia masih tinggi disebabkan oleh banyak hal, salah satunya akibat infeksi maternal yang disebabkan ketuban pecah dini (KPD). Penelitian dilaksanakan dengan menggunakan desain penelitian analitik melalui pendekatan cross sectional dengan metode simple random sampling.Data keterjadian asfiksia dianalisis dengan menggunakan uji x² (Chi-Square) dengan α = 5%. Dari hasil x² hitung adalah 23,68 yaitu lebih besar dari x² table (5,991). Ini berarti ada hubungan antara ketuban pecah dini dengan kejadian asfiksia pada bayi baru lahir di Ruang Ponek Bapelkes RSD Jombang. Kata Kunci : Ketuban Pecah Dini, Asfiksi

Penggunaan Tangga Masa Depan dalam Layanan Informasi untuk Meningkatkan Perencanaan Karir Siswa Kelas X IPA di SMA Negeri 11 Surabaya

Berdasarkan hasil studi pendahuluan yang telah dilakukan oleh peneliti terdapat siswa yang memiliki pemahaman atau informasi yang minim, terutama yang berkaitan dengan perencanaan karier , Penelitian ini bertujuan untuk mengetahui penggunaan tangga masa depan dalam layanan informasi untuk meningkatkan perencanaan karier siswa.Jenis penelitian ini adalah penelitian kuantitatif dengan metode ekspererimen.Hasil Analisis menunjukan bahwa nilai &rho; = 0,016 lebih kecil dari &sigma; = 0,05.Jadi dapat disimpulkan bahwa ada perbedaan tingkat perencanaan karier antara sebelum dan sesudah diberikan layanan informasi dengan menggunakan tangga masa depan.Berdasarkan hasil perhitungan diatas, mean pre-test sebesar 79,6 dan mean post-test 99,83 dan selisih antara mean pre-test dan mean post-test adalah sebesar 20,16. Dengan demikian Ho ditolak dan Ha diterima. Hipotesis penelitian ini yang berbunyi &ldquo;Penggunaan tangga masa depan dalam layanan informasi dapat meningkatkan kemampuan perencanaan karier siswa&rdquo;, dengan demikian penggunaan tangga masa depan dalam layanan informasi dapat digunakan untuk meningkatkan kemampuan perencanaan karier siswa kelas X IPA di SMA Negeri 11 Surabaya

Dilema Demokrasi Liberal: Hambatan Normatif, Institusional Dan Praktikal Dalam Pemberlakuan Kuota Perempuan Di Indonesia

Political reform in 1998 Indonesia brought an inclusive participation to all people. One of its significant outcomes was the establishment of women quota that tried to accommodate women's aspirations in Indonesian democratic system, particularly in the parliament. This policy had been legalized in the constitution article 65 UU 12 2003 about General Election of the House of Representative which then finalized in 2008. However, this quota mechanism has many barriers in its implementation such as from Mahkamah Konstitusi that decided to change the instrument for elected candidate which based not on the consecutive number, so the quota system was complicated to put into practice. This article tries to explain why the performance of women quota was ineffective. To address the problems, analysis of this article based on feminist perspective with critical discourse of analysis (CDA). The study will be conducted on three levels namely normative level, institutional level, and practical level