Analisis Pengenaan Pajak Final Perusahaan Jasa Konstruksi (Studi Kasus pada Perusahaan Jasa Konstruksi di Bei Periode Tahun 2009-2011)

This research is a case study to analyze the final tax on construction services company listed on the Indonesia Stock Exchange (BEI), are PT. Adhi Karya and PT. Wijaya Karya. The purpose of the study is to determine whether the calculation of corporate income tax liability is in accordance with Government Regulation No. 51 of 2008 jo. Government Regulation No. 40 of 2009 and Act No. 36 of 2008 as well as whether the final taxation of construction company on the Stock Exchange in the tax burden more onerous or otherwise payable outstanding tax burden becomes lighter. Data from this study were obtained from the financial statements and annual reports of construction services company taken from the IDX website. Determination of the sample of this study is fiscal year 2009-2011. The method of analysis used in this research is descriptive quantitative by using different test t-test. The research concludes that the corporate income tax calculations are in accordance with applicable regulations, and the calculation of the final tax burden is higher than the tax burden is not final. It is more burdensome in the income tax liability payable primarily Taxpayers can no longer compensate for the loss the previous year and did not fulfill the principle of fairness in taxation. But the final rates further simplify the calculation and simplify the delivery of income tax

Pengaruh Current Ratio (Cr), Debt To Equity Ratio (Der), Return On Assets (Roa), dan Return On Equity (Roe) terhadap Harga Saham (Studi pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Telecommunication that researcher works at consists of 4 companies. In the last four years, the average price of sub sector of telecommunication shares in the period 2013-2016 has increased but if we look at the stock price obtained by each company, we will see that there are companies in the sub sector of telecommunication continues to decline stock price during the period 2013-2016. The condition of stock price which has been decreasing is the concern for the researcher to review the financial condition of the telecommunications company. This type of research is explanatory research, with population that can be studied in 4 companies sub sector of telecommunication. The data source of the research is the secondary data obtained not direct. The data types used in this research are time-series data and cross section data or often referred to as panel data. Methods of data analysis used classical assumption test, correlation, determination, simple regression, multiple regression, and significance by using SPSS application. The result of research stated that ROA and ROE have an effect on stock price, which means that if ROA and ROE increase, stock price increases partially. While CR and DER have no effect on stock prices. Testing simultaneously shows CR, DER, ROA, and ROE have an influence on stock prices. If CR, DER, ROA, and ROE increase, then stock price increases as well. Based on this, the researcher suggested that sub sector of telecommunication\u27s company pays attention to indicator on CR, DER, ROA, and ROE to increase stock price. So that investors are interested to invest in the company

Teknik Isolasi dan Elektroforesis Dna Total pada Kryptopterus Apogon (Bleeker 1851) dari Sungai Kampar Kiri dan Tapung Hilir Kabupaten Kampar Provinsi Riau

Kryptopterus apogon is one of freshwater fish species that was only found in floodplain river in Riau Province. Many species of lais fish are found in Riau Province rivers and morphologically has the same shape therefore it is necessary to find alternative markers to distinguish the species. The important step in genetic analysis is DNA isolation. This study aimed to isolate the total DNA from Kryptopterus apogon. The fish samples were taken from the Kampar Kiri and Tapung Hilir rivers. Isolation of total DNA was done by taking the muscle tissue from the fish tail (1 mm x 1 mm in size). Isolation of total DNA was done using DNA isolation kit (QIAGEN DNeasy Blood & Tissue). After that, the total DNA was checked on 1% agarose gel to estimate the quantity and quality of total DNA. Total isolated DNA of Kryptopterus apogon from two rivers had various quality and quantity. Tha total quantity of DNA molecules ranged from to 100-200 ng/μl, while the total quality was good enough or not fragmented. The DNA was clear, thick, and no smear

VALUE ADDED ANALYSIS OF SWEET POTATO CHIPS PROCESSING IN JEMBER REGENCY

The Food security has become an important issue in Indonesia. One of the processing industries that can support food security is the sweet potato industry. The purpose of this study is to calculate the added value of sweet potato chips. Data acquisition in this study was obtained by observation and interviews. The study was conducted in April-July 2019. This study is using descriptive data analysis method to describe the processing of sweet potatoes into sweet potato chips. In this study also used quantitative analysis to determine the added value of sweet potato by using Hayami method. The results of this study are expected to encourage the development agroindustry based on local commodity, especially sweet potatoes, to support food security

Resepsi Khalayak Pembaca Berita Tragedi Anak (Aqj) Pada Media Online

This research based on the rampant of news about children tragedy in mass media. Childrenare exploited and reported in news excessively, and the news ignore children's right to beprotected from publicity. Online media is one of the public choice that reprimanded by presscouncil in reporting AQJ accident, because a lot of media showed the face and wrote hisidentity clearly and didn't place him as vict im of the systemThis research aims to understand audiences' reception of the purpose of online mediain AQJ accident news. The type of this research is qualitative research used receptionanalysis to discover the reception of the audiences with different experience and background.This research show three types of audience position on AQJ news. The majority of audiences are in negotiated and interpret AQJ accident news as important news because it harms to others, detailed information often expected but they thought that underage children need to be protected from publicity, related to their identity and another aspect that could bother their psychological. Audience who are in dominant reading, interpret the news as natural news that gives positive benefit and important to note audiences widely, and have to be reported in detail. While another audience who are in oppositional reading interpret that news about children tragedy didn't need to be published, according to the audience news about children tragedy will violate children's psychology who are still developing and the news about AQJ accident on online media as unobjective and excessive news

Katokkon Pepper (Capsicum chinense Jacq.) Ploidy Determination by Morphological Characteristic and Flow Cytometry Analysis

Katokkon pepper plant is originated from Toraja, South Sulawesi, Indonesia. This endemic pepper variety has unique hot and spicy characters with a distinctive bell pepper aroma, and aesthetic shape similar to paprika, but with smaller size. This research was conducted to identify ploidy level and plant morphology of colchicine induced Katokkon pepper at Laboratory of Plant Reproduction Bioscience and Biotechnology, Department of Agronomy, Faculty of Agriculture, Universitas Hasanuddin and experimental field of Agricultural Extension System Vocational High School Santo Paulus Tana Toraja (S 03°04’177” E 119°51’526”). Two weeks old seedlings were immersed for 4.5 hours in colchicine concentration (0.00%, 0.0125%, 0.025%, 0.05% and 0.10%). Flow cytometry analysis was carried out using Partec Cy-Flow SpaceTM. Result showed that colchicine concentration (0.025%, 0.05% and 0.1%) produced mixoploid plants with two set of chromosomes (2n=24, 4n=48). This study also found morphological differences between mixoploids plants induced by 0.025%, 0.05% and 0.1% colchicine and diploid plants (0% and 0.0125% colchicine) during first two juvenile leaves phase. However, this difference did not occur further, and eventually morphology of adult mixoploid plant was not significantly different from control (diploid), which concurred to grading mixoploid grade 2. The mixoploid plants analyzed consist of higher diploids cells than tetraploid

Analisis Manajemen Risiko Menggunakan COBIT 5 Domain APO12 (Studi Kasus: Yayasan Bina Darma)

Yayasan Bina Darma adalah lembaga yang bergerak dibidang pelatihan Sumber Daya Manusia (SDM), selain itu Yayasan juga melakukan pengelolaan wisma yang merupakan instansi swasta. Teknologi informasi sangat diperlukan dalam mendukung bisnis pada Yayasan, namun dalam penerapannya kemungkinan risiko bisa terjadi. Risiko adalah kehilangan atau kerugian yang bisa disebabkan oleh kelalaian manusia, kesalahan mesin, maupun bencana alam. Oleh sebab itu perlu dilakukan analisis manajemen risiko dan penulis menggunakan framework COBIT (Control Objectives for Information Related Technology) 5. Manajemen risiko dilakukan untuk dapat mengetahui serta mengatasi risiko yang terdapat pada Yayasan agar dapat meminimalisir terjadinya kerugian. Hasil dari pengukuran Capability level dengan domain APO12 (Align, Plan, Organize) Yayasan Bina Darma berada pada level 1 dalam mengelola risiko. Terdapat juga rekomendasi dari risiko-risiko yang ada dan berguna sebagai bahan evaluasi untuk menangani risiko yang ada di Yayasan

Analisis Tingkat Kesejahteraan Nelayan Buruh Alat Tangkap Gill Net di Desa Sungai Buntu Kecamatan Pedes Kabupaten Karawang

Penelitian ini bertujuan untuk menganalisis tingkat pendapatan dan tingkat kesejahteraan nelayan buruh gill net di Desa Sungai Buntu Kecamatan Pedes Kabupaten Karawang. Metode yang digunakan adalah studi kasus yang bersifat deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan dengan metode wawancara dilengkapi daftar kuisioner dan juga observasi langsung di lapangan dengan jumlah responden sebanyak 30 orang. Teknik analisis data menggunakan 10 indikator tingkat kesejahteraan menurut Badan Pusat Statistik (2015). Hasil penelitian menunjukkan bahwa berdasarkan indikator kesejahteraan menurut BPS 2015 maka diketahui pendapatan nelayan buruh berasal dari upah dengan sistem bagi hasil rata-rata sebesar Rp. 30.000 – Rp. 50.000 per hari dengan waktu penangkapan rata-rata selama 15 hari dalam satu bulan. Total pendapatan rata-rata keluarga per bulan yaitu sebesar Rp.2.648.033 sedangkan pendapatan per tahun nelayan buruh alat tangkap gill net sebesar Rp.31.776.400 dengan rata-rata pendapatan per kapita per bulan yaitu Rp.629.110. Nelayan buruh gill net Desa Sungai Buntu memiliki tingkat kesejahteraan sedang yaitu antara skor 1,81 – 2,60 dengan jumlah skor 2,46. Nelayan yang tergolong dalam tingkat kesejahteraan tinggi sebanyak 36,67% responden, nelayan yang tergolong dalam tingkat kesejahteraan sedang sebanyak 40,00% responden, dan nelayan yang tergolong dalam tingkat kesejahteraan rendah sebanyak 23,33% responden

The Bricolage of Financial TECHNOLOGY, Accountability, and Zakat Management in Indonesia

Penelitian ini bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan zakat di Indonesia serta menganalisis dampak penerapan finansial teknologi dalam kerangka akuntabilitas pengelolaan zakat di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan framework systematic literature review. 3 pertanyaan utama dirumuskan untuk mengakomodir framework systematic literature review. Diperoleh dua puluh empat artikel yang diterbitkan pada jurnal nasional maupun Internasional terakreditasi. Hasil analisis terhadap seluruh artikel tersebut adalah akuntabilitas pengelolaan zakat di Indonesia diwujudkan dalam bentuk laporan keuangan yang disusun oleh organisasi pengelola zakat dengan mengacu pada PSAK 109. Penyelesaian masalah terkait rendahnya akuntabilitas pengelolaan zakat di Indonesia dapat diatasi melalui penerapan finansial teknologi dalam pengelolaan zakat oleh organisasi pengelola zakat. Namun demikian, masih dibutuhkan regulasi pemerintah yang mengatur lebih rinci mengenai bagaimana pelaksanaannya.Kata Kunci: Finansial Teknologi Syariah, Akuntansi Syariah, Zakat, Indonesia. ABSTRACTThis study aims to determine the implementation of zakat management accountability in Indonesia and to analyze the impact of the application of financial technology in the accountability framework of zakat management in Indonesia. We employed the systematic literature review framework as a methodology to achive the research's objectives. Three main questions were formulated to accommodate the systematic literature review framework. Twenty-four articles published in accredited national and International journals were obtained. The results of our study indicate that the accountability of zakat management in Indonesia is manifested in the form of financial reports prepared by the zakat management office with reference to PSAK 109. 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