Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

This research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors. leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market. is chosen bv purposive sampling.' Moreover, the statistic method lIsed to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for making goodfinancial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax

Pengaruh Model Pembelajaran Kooperatif Tipe Teams Games Tournament (TGT) terhadap Kemandirian Belajar dan Peningkatan Kemampuan Penalaran dan Koneksi Matematik Peserta Didik SMPN 1 Kota Tasikmalaya

This quasi experimental study was conducted to investigate the effects of Teams Games Tournament Coperative Learning (TGT Cooperative Learning) on students self regulated learning ability, as well as on students mathematical reasoning and connection abilities. By applying a "pre-post-test control group design", the population of the study was students of SMPN 1 Tasikmalaya, while the randomly purposive sample was two classes of grade 7. One class was assigned as experimental group, treated through TGT Cooperative Learning, while the other class as control group, treated through direct instruction. The instruments used to collect data were tests of mathematical reasoning and connection abilities, questionnaires of students' self regulated learning, and observation sheets. The results showed that: the average score of students treated through TGT Cooperative Learning, was high on self regulated learning, as well as on mathematical reasoning and mathematical connection ability compare to students treated through direct instructions; there was no interaction between the gain of students mathematical reasoning ability, as well as students' mathematical connection ability between students treated through TGT Cooperative Learning and those treated through direct instruction

Pengaruh Kualitas Layanan Petugas Tempat Pelayanan Terpadu dan Tingkat Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Wilayah Kpp Pratama Surabaya Wonocolo)

This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The method used in this research is explanatory research method, The population in this research are amounted 78.810, and the questionnaire as a data collection that is distribute directly to 100 respondent. Data analysis in this study using multiple linear regression analysis, support by SPSS software version 21. The result of multiple linear regression analysis show that Service Quality of the Integrated Services Place Officers variable and The Level of Taxpayer Understanding variable has a significantly positive influence simultaneously and partially to the Taxpayer Compliance variable on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office. The most dominant variable influencing taxpayer compliance is Service Quality of the Integrated Services Place Officers variable

Analisis Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Didinas Pengelolaan Keuangan dan Aset Kabupaten Rokan Hulu

This study aimed to analyze Contributions Against Local Tax Local Revenue at the Department of Finance and Asset Management in Rokan Hulu, during the timeframe of five (5) years from 2010-2014. Types and sources of data collected primary data, secondary data, research was conducted in the Department of Finance and Asset Management which is located in the District Government Offices Complex Pasir Pengaraian Rokan Hulu. Data collection techniques used were interviews, documentation and keperpustakaan. Data analysis techniques using quantitative descriptive method. Results were obtained that the amount of the contribution of local taxes to predict an increase in local revenues at the Department of Finance and Asset Management Rokan Hulu can be calculated using the formula with the research contribution of local taxes to local revenues during the five (5) years from 2010-2014 amounting to 27.17%. This means that the better the local tax revenue, there is a tendency that will increase revenue. The suggestions in this study specifically on the Department of Finance and Asset Management Rokan Hulu in order to further optimize the local tax explore all the potential of existing taxes in Rokan Hulu in order to increase local revenue, the leader must provide and foster technical capabilities in the field digging potensi- the potential that exists

Efektivitas Perendaman Daging Sapi Dalam Ekstrak Pegagan (Centelia Asiatica L.)

Meat preservation generally carries put by refrigeration, heating and adding chemical preservation materials. Purpose of the· preservation is to keep meat quality, because meat is one of high nutrient food materials. The content of nutrient in meat is good media for the growth of bacteria, and then they can decrease meat quality. Hence; it needs some treatments, one of them is a natural preservation such as extract of Centella asiatica L. that content salt minerals and bacterial compound, and it can block and remove bacteria.The purpose of this research is to determine influence extract of Centella asiatica 1. with different concentrations to water content, pH, and total bacterial colony, and sensorial value (color, texture, and aroma) of beef. This research uses a Complete Random Design that consists of four treatments with three repeat. The treatments are adding extract of Centella asiatica L. for 0 ml, 10 ml, 20 ml, 30 m1. Submersion of beef within the extract of Centella asiatica L. takes about 30 minutes. Resulted variables data statically processed by using various analysis. If the differences happen among the treatments, then must be perform following test by using Duncan Multiple Range Test (DMRT). Theresult of this research show that the beef submersions with adding 30 ml of extract of Centella asiatica L. is most effective in decreasing water content of beef to 61.32%, pH to 5.17, total bacterial colony to 5:1 x 105 CFU / gram and color change to undesirable brownish red. But it\u27s not influential to texture and aroma. Beef have in a row pattern, approximately soft and nice look, fresh blood aroma

Analisis Peluang E-commerce Dalam Pengembangan USAha Mikro, Kecil, Dan Menengah Produk Batik. (Studi Kasus Pada USAha Batik Di Semarang)

Batik, as one of Indonesian cultural heritage, is much produced by batik MSMEs in Semarang. All the time, batik sales have still done by conventional methods, such as direct selling in store, phone transaction, and local promotion, so the marketing process is not optimal because it does not reach the other cities. As the development of technology, it is expected that modern technology application can support sales in batik MSMEs. Sales service with internet media, which is called e-commerce, is one of the examples. E-commerce implementation opportunity in batik MSMEs is become the focus of analysis in this research. Some methods were used in collecting data, which are field visit, observation, interview, historical data analysis, and reference study, that would be analyzed by SWOT method. The results show that e-commerce contributes in batik sales. This online selling must be supported by excellent e-commerce system, starts from product order, payment, and shipment. E-commerce system become an information media which facilitates and makes people, as the future consumers, easy to get information and also purchase wherever and whenever. With these strength of e-commerce, it is adviced to batik MSMEs in Semarang in their use of e - commerce application performance for business development by diversifying the products sold in the online store until HR is able to create customer loyalty .Keyword : e-commerce, Micro, Small, and Medium Enterprises

Analisis Sosiologi Sastra dalam Novel Bekisar Merah Karya Ahmad Tohari

Penelitian ini akan menganalisis fakta sosial, peristiwa sosial, perilaku sosial yang terjadi di masyarakat dan Perubahan sosial pada tokoh utama dalam novel Bekisar Merah. Metode yang digunakan adalah metode deskripsi kualitatif. Penelitian kualitatif adalah yang bermaksud untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian. Penulis memperoleh data dengan teknik baca dan teknik catat. Hasil penelitian yang diperoleh yaitu adanya fakta sosial yang meliputi gejala sosial, norma dan hokum. Gejala sosial dipengaruhi kemiskinan dan pendidikan pada masyarakat desa Karangsoga. Norma yang terdapat dalam novel Bekisar Merah adalah norma kesusilaan yaitu saling membantu, bergotong royong pada masyarakat dan adanya norma keagamaan. Hukum yang di maksud dalam novel Bekisar Merah adalah peraturan yang berupa norma dan sanksi yang dibuat dengan tujuan untuk mengatr tingkah laku manusia. Peristiwa sosial yang terjadi dalam novel Bekisar Merah adalah ketika Darsa berselingkuh dengan Sipah yang membuat semua orang membicarakannya dan peristiwa ketika pohon kelapa banyak direbahkan untuk masuknya jalur listrik. Perilaku sosial meliputi psikologi masyarakat desa pada novel. Adanya Perubahan sosial pada tokoh utama yaitu Lasi, Perubahan dari wanita desa hingga menjadi istri orang kaya yang membuat dirinya menjadi ‘Bekisar Merah\u27 di sebuah kota

The Effect of Needs and Globalization on Interest of Teenagers in Traditional ARTS

This research was aimed to explain and examine the effect of the need for teenagers interest in traditional arts performances in the patoman village of pagelaran sub district in Pringsewu regency, to explain and examine the effect of globalization on teenagers interest in traditional arts performances in the patoman village of pagelaran sub district in Pringsewu regency.This research used descriptive correlational method with 48 respondents as the sample. The basic techniques of data collecting used questionnaires, interview and observation. Data analysis using Chi quadratic.Based on testing and data analysis can be known that: 1. There are significant needs for teenagers interest in the traditional arts performances in the Patoman village of Pagelaran sub district in Pringsewu regency in 2013. This means that interest teens in the traditional arts is determined by the needs of the desire, the will and expectations of young people in the arts tradisional