Planning and Budgeting: the Study of Village Financing Process in Balige Subdistrict

This study aims to understand the management of village funds, especially in the planning and budgeting processes. The focus of the study was on the suitability of the planning and budgeting processes carried out by village governments with applicable regulations, namely the Minister of Home Affairs Regulation (Permendagri) No. 114 and 113 the year 2014. The study employed qualitative methods, and the collection of data was conducted using interview techniques. The study was taken place in Lumban Gaol Village and Parsuratan Village in Balige Subdistrict, South Toba of Indonesia. The results of the study indicate that the planning and budgeting process is not fully following the regulations, especially in Parsuratan Village. Several stages in the planning and budgeting process were not carried out in the village of Parsuratan. This mismatch of the planning and budgeting process is because village officials do not yet have sufficient understanding of the matter. There are also differences in the intensity of community involvement in the planning and budgeting process in those two villages. This difference results in the different quality of the planning documents and the budget. The competency of village officials and intense community involvement play a significant role in the better planning and budgeting process made by the village governmen

Pengaruh Pemberian Lumpur Minyak Sawit yang Difermentasi dengan Kapang Trichoderma Harzianum terhadap Pertambahan Bobot Badan dan Efisiensi Pakan Babi Bali

Penelitian bertujuan untuk mengevaluasi pengaruh pemberian lumpur minyak sawit yang difermentasi dengan kapang Trichoderma harzianum terhadap pertambahan bobot badan dan efisiensi pakan babi Bali. Penelitian ini menggunakan Rancangan Acak Lengkap dengan 5 perlakuan dan 3 ulangan. R0 (tanpa pemberian lumpur sawit), R1 (pemberian 5% lumpur sawit fermentasi), R2 (pemberian 10% lumpur sawit fermentasi), R3 (pemberian 15% lumpur sawit fermentasi), R4 (pemberian 20% lumpur sawit fermnetasi). Variabel yang diamatimeliputi pertambahan bobot badan, konsumsi pakan dan konversi pakan. Hasil penelitian menunjukkan bahwa lumpur sawit fermentasi sangat berpengaruh nyata terhadap pertambahan bobot badan dan konsumsi pakan pada pemberian 15% lumpur sawit fermentasi, dan berpengaruh nyata terhadap konversi pakan pada pemberian 15% lumpur sawit fermentasi

Efektivitas Pemberian Beberapa Jenis Bahan Organik Tandan Kosong Kelapa Sawit Dan Mikoriza Pada Tanaman Karet Di Tanah Cekaman Kekeringan

Penelitian ini bertujuan untuk mengetahui respon pemberian Bahan Organik TKKS dan Mikoriza terhadap pertumbuhan stum karet berpayung dua ditanah cekaman kekeringan pada kadar 60 %. Penelitian ini dilaksanakan di rumah kasa Fakultas Pertanian USU (± 25 m dpl) pada bulan November 2014 – Mei 2015 menggunakan Rancangan Acak Lengkap Faktorial (RAL) dengan dua faktor. Fakktor pertama yaitu dosis Bahan Organik Tandan Kosong Kelapa Sawit (TKKS) dengan 4 taraf yaitu 0 g/polybag, 300 g/polybag, 600 g/polybag, 900 g/polybag; dan faktor kedua yaitu jenis Mikoriza dengan 4 taraf yaitu tanpa mikoriza, Glomus, Acaulospora, Glomus+Acaulospora. Hasil penelitian menunjukkan bahawa aplikasi bahan organik TKKS memiliki pengaruh yang nyata terhadap tinggi tanaman dan cenderung nyata pada diameter batang. Dimana taraf terbaiknya diperoleh pada dosis 600 g/polybag. Pemberian Mikoriza tidak berpengaruh nyata namun dapat meningkatakan rata-rata tinggi tanaman dan diameter batang. Jenis mikoriza yang terbaik diperoleh pada jenis mikoriza yang digabung yaitu Glomus + Acaulospora. interaksi antara bahan organik TKKS dan Mikoriza tidak berpengaruh nyata namun dapat meningkatkan rata-rata tinggi tanaman dan diameter batang. Taraf kombinasi yang terbaik terdapat pada Bahan Organik TKKS 300 g/polybag dan Mikoriza Glomus + Acaulospora

TINJAUAN KOREKSI FISKAL LABA RUGI KOMERSIAL PADA PT.SWAKITA INDONESIA

Fiscal correction performed by the taxpayer because there are differences in the calculation of the profit according to the accounting in particular (commercial) with the profit according to the tax (fiscal). Knowing PT.Swakita Indonesia in the income statement in accordance with the tax laws of Corporate Income Tax Act No. 36 of 2008 Article 9 paragraph 1 letter (b) that "can not be deducted in the gross income of the company are the costs incurred or charged by the company for the personal benefit of shareholders, partners or members, such as a personal home improvement, travel expenses, the cost of insurance premiums paid by the company for the benefit of private shareholders or their families ". As for the burden or expense on PT Swakita Indonesia with fiscal correction amount Rp 5,158,850,815Keywords : Taxation, Fiscal correction, Gain or loss of commercial

KURSUS BIMBINGAN BELAJAR GRATIS DI SD NEGERI 094134 TIGAURUNG PAMATANG SIDAMANIK

This community service activity aims to be able to improve the ability of students to study mathematics, Indonesian and civic education and English during the current pandemic. In this case, the free guidance course in question is learning that is carried out outside school hours and is free of charge from students. With community service activities (PKM) carried out in each Faculty, it is a program that really helps the community with things like today. Where students participate in helping to educate the nation's life. Moreover, especially in the selection of community service locations (PKM), students are required to be smarter and more literate with educational problems that occur at community service locations (PKM). From the teaching system, it appears that the condition of the school is good in teaching its students. But again, the problem of technology seems to need to be introduced and used when teaching in the classroom. With the help of these media can provide renewal for students that make them enthusiastic, active, and interested in the learning process.Kegiatan pengabdian kepada masyarakat ini bertujuan  untuk dapat meningkatkan kemampuan peserta didik dalam mempelajari mata pelajaran matematika, bahasa Indonesia dan pendidikan kewarganegaran dan bahasa inggris dimasa pandemi  seperti saat ini.  Dalam hal ini Kursus bimbinagan gratis  yang dimaksud   adalah  pembelajaran yang dialakukan diluar jam sekolah dan tidak dipungut biaya sedikitpun dari peserta didik. Dengan kegiatan pengabdian kepada masyarakat (PKM) yang dilakukan disetiap Fakultas merupakan program yang sangat membantu masyarakat dengan perihal seperti saat ini. Yang dimana mahasiswanya ikut serta dalam membantu mencerdaskan kehidupan bangsa. Terlebih lagi khususnya dalam pemilihan lokasi pengabdian kepada masyarakat (PKM) mahasiswa dituntut untuk lebih cerdas dan lebih melek dengan permasalahan-permasalahan pendidikan yang terjadi di lokasi pengabdian kepada masyarakat (PKM) nanti. Dari sistem mengajar, tampak kondisi sekolah sudah baik dalam mengajar anak muridnya. Namun balik lagi kepermasalah teknologi sepertinya perlu diperkenalkan dan digunakan ketika mengajar di kelas. Dengan adanya bantuan media tersebut dapat memberikan pembaharuan bagi siswa yang membuat mereka semangat, aktif, serta minat dalam proses pembelajaran

Pelatihan Pengukuran Kapasitas Gross Tonnage (GT) pada Kapal Kayu Tradisional KUB. Mitra Nelayan Muara Baru di Penajam Paser Utara

Setiap kapal sebelum dioperasikan wajib dilakukan pengukuran untuk menentukan ukuran panjang, lebar, dalam dan tonase kapal sesuai dengan metode pengukuran kapal yang telah diatur dalam PM Perhubungan Nomor 8 Tahun 2013 tentang Pengukuran Kapal. Salah satu ukuran utama kapal yang harus dihitung pada kapal yang dibuat adalah Gross Tonage (GT) yang berfungsi untuk pendataan kapal dan system administrasi yang berkaitan dengan pajak, sewa pelabuhan, asuransi dan docking space. Melalui program pengabdian ini kami bermaksud untuk mengadakan pelatihan pengukuran kapasitas Gross Tonage pada kapal nelayan traditional. Manfaat yang diperoleh dari program pelatihan ini adalah peningkatan kemampuan mitra sebagai pemilik kapal dan masyarakat untuk mampu menghitung tonase kapal yang dimiliki. Mitra yang terlibat dalam kegiatan ini adalah nelayan pada Kelompok Usaha Bersama (KUB). Mitra Nelayan Muara Baru di Muara Tunan, Tanjung Tengah, Penajam Paser Utara. Harapannya, para nelayan yang merupakan anggota dari kelompok nelayan tersebut melalui kegiatan ini akan dapat bersinergi dengan pemerintah daerah berkaitan dengan sertifikasi kesempurnaan kapal. Program-program untuk pengembangan kualitas dan peningkatan produksi kapal tradisional dapat berjalan seiring yaitu dengan memanfaatkan data ukuran utama kapal untuk analisa unjuk kerja kapal tradisional

The state of health in Indonesia's provinces, 1990–2019: a systematic analysis for the Global Burden of Disease Study 2019

Background Analysing trends and levels of the burden of disease at the national level can mask inequalities in health-related progress in lower administrative units such as provinces and districts. We used results from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2019 to analyse health patterns in Indonesia at the provincial level between 1990 and 2019. Long-term analyses of disease burden provide insights on Indonesia's advance to universal health coverage and its ability to meet the United Nations Sustainable Development Goals by 2030. Methods We analysed GBD 2019 estimated cause-specific mortality, years of life lost (YLLs), years lived with disability (YLDs), disability-adjusted life-years (DALYs), life expectancy at birth, healthy life expectancy, and risk factors for 286 causes of death, 369 causes of non-fatal health loss, and 87 risk factors by year, age, and sex for Indonesia and its 34 provinces from 1990 to 2019. To generate estimates for Indonesia at the national level, we used 138 location-years of data to estimate Indonesia-specific demographic indicators, 317 location-years of data for Indonesia-specific causes of death, 689 location-years of data for Indonesia-specific non-fatal outcomes, 250 location-years of data for Indonesia-specific risk factors, and 1641 location-years of data for Indonesia-specific covariates. For subnational estimates, we used the following source counts: 138 location-years of data to estimate Indonesia-specific demographic indicators; 5848 location-years of data for Indonesia-specific causes of death; 1534 location-years of data for Indonesia-specific non-fatal outcomes; 650 location-years of data for Indonesia-specific risk factors; and 16 016 location-years of data for Indonesia-specific covariates. We generated our GBD 2019 estimates for Indonesia by including 1 915 207 total source metadata rows, and we used 821 total citations. Findings Life expectancy for males across Indonesia increased from 62·5 years (95% uncertainty interval 61·3–63·7) to 69·4 years (67·2–71·6) between 1990 and 2019, a positive change of 6·9 years. For females during the same period, life expectancy increased from 65·7 years (64·5–66·8) to 73·5 years (71·6–75·6), an increase of 7·8 years. There were large disparities in health outcomes among provinces. In 2019, Bali had the highest life expectancy at birth for males (74·4 years, 70·90–77·9) and North Kalimantan had the highest life expectancy at birth for females (77·7 years, 74·7–81·2), whereas Papua had the lowest life expectancy at birth for males (64·5 years, 60·9–68·2) and North Maluku had the lowest life expectancy at birth for females (64·0 years, 60·7–67·3). The difference in life expectancy for males between the highest-ranked and lowest-ranked provinces was 9·9 years and the difference in life expectacy for females between the highest-ranked and lowest-ranked provinces was 13·7 years. Age-standardised death, YLL, and YLD rates also varied widely among the provinces in 2019. High systolic blood pressure, tobacco, dietary risks, high fasting plasma glucose, and high BMI were the five leading risks contributing to health loss measured as DALYs in 2019. Interpretation Our findings highlight that Indonesia faces a double burden of communicable and non-communicable diseases that varies across provinces. From 1990 to 2019, Indonesia witnessed a decline in the infectious disease burden, although communicable diseases such as tuberculosis, diarrhoeal diseases, and lower respiratory infections have remained a main source of DALYs in Indonesia. During that same period, however, all-ages death and disability rates from non-communicable diseases and exposure to their risk factors accounted for larger shares of health loss. The differences in health outcomes between the highest-performing and lowest-performing provinces have also widened since 1990. Our findings support a comprehensive process to revisit current health policies, examine the root causes of variation in the burden of disease among provinces, and strengthen programmes and policies aimed at reducing disparities across the country. Funding The Bill & Melinda Gates Foundation and the Government of Indonesia. Translation For the Bahasa Indonesia translation of the abstract see Supplementary Materials section