Tax Misreporting and Audit Adjustment

The purpose of this study is to examine the extent of tax misreporting committed by firms in Malaysia. Tax misreporting is measured by independent variables namely firm size, types of tax agent, types of ownership and types of business sectors. The study takes the approach of using actual data sample from 555 corporate tax audit cases that has been audited and finalised in the year of 2009 by the Inland Revenue Board of Malaysia (IRBM). The level of tax misreporting is primarily measured by the IRBM's audit adjustments. Using t-test and ANOVA, the study indicates size of firms, types of tax agents, form of ownerships and types of business sectors have signifcant difference to audit adjustments. The study recommends that the IRBM could utilize firm's characteristics in selecting tax audit cases in future; change and revamp tax audit approach because tax evasion possibly could be hardly detected by tax authority in future. The study provides useful feedback to the government as a policymaker to revamp and improve current approach on tax audit; reinforce and design effective tax administration systems in order to curb tax evasion which results an increase in government's revenue and any loopholes to the tax administration can be improvised as tax evasion cannot be compromised in Malaysia

Pemanfaatan Biji Salak (Salacca zalacca) Sebagai Adsorben Logam Cr Dalam Air

Logam Kromium merupakan salah satu logam berat yang banyak ditemui pada limbah industri, seperti industri penyamakan kulit, industri pelapisan logam, maupun industri kimia. Timbulan limbah yang mengandung logam berat termasuk dalam kategori limbah B3 perlu dikelola lebih terperinci sebelum kemudian dialirkan ke lingkungan. Penelitian ini memanfaatkan serbuk biji salak sebagai adsorben alami untuk menyerap logam Kromium di dalam air. Selain untuk meminimalisir kandungan Kromium di dalam air, penelitian ini juga bertujuan mengurangi limbah biji salak yang dapat dimanfaatkan. Metode penelitian ini dilakukan dalam dua tahap, yakni pembuatan adsorben dari serbuk biji salak dan penentuan kondisi optimum penyerapan logam Cr oleh adsorben biji salak berdasarkan variasi massa dan waktu perendaman. Hasil analisis menunjukkan bahwa serbuk biji salak dapat dimanfaatkan sebagai adsorben alami. Waktu optimum penyerapan logam Cr yang diperoleh antara lain dengan massa adsorben 0,25 g setiap 25 mL larutan selama 30 menit

Revolution of Bone and Teeth Health: Study of Aloe Barbadensis Instant Powder Formulation

Aloe barbadensis is a plant with many applications such as anti-inflammatory, anti-fungal, anti-bacterial, and aiding in cell regeneration. Understanding aloe barbadensis' phytochemical profile and pharmacological action is essential since it is believed to have an impact on the formation of teeth and bones. The stability and bioavailability of Aloe barbadensis can be improved by formulating it as an instant powder. The research's objectives are to ascertain the Aloe barbadensis instant powder's qualitative and quantitative phytochemical profile, dosage formulations, and activity testing on hemoglobin, cholesterol, and red blood cell parameters. Samples of aloe barbadensis were washed, and they were then dried for 72 hours at 50°C. Following a maceration process using a 70% ethanol solvent, the extract was dried. Phytochemical screening, TLC profile, and extract description were employed to test the extract qualitatively. The quantities of total flavonoids, total anthraquinones, and total phenolics were determined to quantitatively test the extract. The formulation of the instant powder was then completed and evaluated on female mice using metrics associated with red blood cells, hemoglobin, and cholesterol levels. Furthermore, observations were made on the mice's liver organs. The study's findings revealed a qualitative profile of Aloe barbadensis extract, which included a tasteless, unique odor, milky white hue, and liquid shape. Aloe barbadensis has been demonstrated to contain flavonoids, phenolics, tannins, saponins, and anthraquinones, according to the results of phytochemical screening. Three spots, identified as Rf 3.2 and Rf 8.5 in the Rf 2.3 area, are visible in the chromatographic pattern. Total anthraquinones were discovered to be 4.59%, total flavonoids to be 0.24%, and total phenolic content to be 1.42%. The third formula of instant Aloe barbadensis pollen has been demonstrated through preclinical examinations to have the capacity to reduce cholesterol, boost hemoglobin, and enhance red blood cell count—all of which are associated with the growth of teeth and bones. An SPSS statistical study demonstrating statistically significant differences with other groups supports this. Mice liver histopathological examinations revealed no liver damage in any of the test groups

Analysis of Metabolite Levels, Secondary Minerals and Aloe Vera Formulation from Kalimantan Indonesia

Products from natural ingredients such as aloe vera must be high quality and meet standardization aspects. Determination of secondary metabolites and mineral levels is part of the standardization of natural product products. The dosage formula needs to be optimized to get the best formula based on evaluating the physical properties of the gel preparation. This study aimed to analyze the highest mineral and metabolite content between aloe vera from South Kalimantan and West Kalimantan, as well as the optimum formula for aloe vera gel based on its physical properties. The research method used is to perform sample preparation, extraction, analysis of minerals and secondary metabolites by spectroscopy. The data were analyzed descriptively, and the results showed that the content of iron, calcium, and zinc originating from West Kalimantan was 0.314 mg/g; 93.42 mg/g; 0.059 mg/g, while South Kalimantan 0.064 mg/g, 53.24 mg/g, 0.032 mg/g. The total phenolic, flavonoid, and anthraquinone levels from West Kalimantan were 0.512%, 1.31%, respectively, 2.28%, while those from South Kalimantan were 0.321%, 1.12%, 1.14%. The best formula for aloe vera gel is formula three, which has a darker color and meets the requirements of the physical properties of the gel. This study concludes that the highest mineral content in aloe vera comes from West Kalimantan, the highest secondary metabolite content also comes from West Kalimantan. And the best formula is the third formula with 20% natural dyes. Suggestions for further research are to examine the mineral content and secondary metabolites of aloe vera in various places in Indonesia so that the best aloe vera can be known

Pertanggungan Risiko Sopir Mobil Rental Terhadap Kecelakaan Lalulintas Dalam Perspektif Akad Ijārah Bi Al-‘Amāl(Suatu Penelitian Pada CV Deza Rent Car Di Ie Masen Kaye Adang)

Konsep fiqih muamalah sewa menyewa mobil dapat dikategorikan sebagai akad ijārah bi al-‘amāl, pertanggungan risiko akibat pekerjaan yang dilakukan oleh musta’jir harus ditanggung oleh pihak mu’ajjir sebagai pihak yang memberi pekerjaan, dengan syarat risiko yang muncul tersebut secara alamiah dan bukan disengaja oleh pihak musta’jir. Perjanjian kerja pada CV Deza Rent Car pihak yang bertanggungjawab atas semua risiko kerja adalah pihak sopir, dan tidak memiliki upaya untuk menghindari dari pertanggungan risiko tersebut. Ada tiga pertanyaan penelitian yaitu: pertama perjanjian kerja yang disepakati pihak sopir dengan manajemen CV Deza Rent Car, kedua konsekuensi yang ditanggung pihak sopir akibat kecelakaan dan ketentuan, ketiga pertanggungan risiko akibat kecelakaan lalulintas dalam perspektif akad ijārah bi al-‘amāl. Metode yang digunakan adalah deskriptif analisis dengan pendekatan kualitatif, sedangkan Teknik pengumpulan data menggunakan wawancara dan data dokumentasi. Hasil penelitian menunjukkan bahwa, pertama pekerjaan yang diserahkan oleh pihak pertama kepada pihak kedua adalah sebagai sopir mobil rental. Kedua CV Deza Rent Car mendelegasikan pekerjaan berupa penyopiran terhadap konsumennya kepada pihak driver sebagai pihak kedua dalam kontrak ini, penetapan tugas sebagai driver pihak kedua harus memiliki komitmen dan tanggungjawab terhadap pekerjaannya, menjelaskan tentang kecelakaan yang terjadi bukan akibat dari adanya kelalaian pihak kedua, maka kerugian yang timbul akan ditanggung oleh pihak pertama karena kecelakaan tersebut murni tidak dapat dielakkan oleh pihak driver dan jelas bukan kelalaian, ketiga para ulama memiliki perspektif yang berbeda-beda terhadap bentuk pertanggungan risiko ijārah bi al-‘amāl tersebut karena secara prinsipil bentuk risiko, pihak yang menanggung risiko, sistem pertanggungan risiko dan cara penanggulangannya memiliki dikursus tertentu sebagai konsekuensi penggunaan akad ijārah bi al-‘amāl. Penulis menyarankan kepada CV Deza Rent Car dalam membuat kontrak kerja terhadap jasa sopir agar pertanggungan risiko terhadap mobil yang tidak beroperasi tidak merugikan atau memaksakan terhadap jasa sopir mobil rental

Bachelor of landscape architecture thesis : proposed astronomical outdoor gallery at National Planetarium, Kuala Lumpur

The project presents a design and planning of the outdoor space of the National Planetarium in Kuala Lumpur. The planetarium exhibits equipment and artefacts on astronomy and space technology to travel beyond the Earth’s atmosphere. This indoor gallery allows people to observe the celestial objects and learn about phenomena in space. But the indoor spaces in the building limit the activities to educate people. Therefore, this proposal intends to extend the learning process of astronomy to the outdoor as a gallery. The 23-acre gallery is located on a hilltop of hill that affords scenic view to the city. The concept of the design is “evolution of astronomical time-line†which highlights a journey from ancient period to modern technological era. The site is divided into eight zones: Ancient Period, Mesopotamian, Egyptian, Early Greek, Chinese, Islamic, Renaissance and Modern Era which is famous for their exploration of celestial objects. Firstly, the ancient park let visitors to experience the early astronomical era from 3100B.C. such as the Stonehenge and Babylonian astronomy. Facilities such as information centre, food corner, surau, phone booth and toilet are provided. The rest of the zones are composed instruments and sculptures such as astrolabe, globe, quadrant, sundial and equatorium to highlight the character of the era and automatically become a landmark to generate emotional attachment among users. Finally, the journey of the time-line ends at Modern Era Park where visitors can interact with the exhibition items in observatory gallery, playing with the water element and small kiosk and observe the celestial objects. Children also can learn about astronomy while they are playing with the sun tunnels and other equipments in children planet. The users can experience about the evolution of astronomy after they complete their journey in all zones

PENGARUH GEOMETRIK JALAN TERHADAP STANDAR PERENCANAAN GEOMETRIK JALAN ANTAR KOTA

Jalan Burni Pase – Seni Antara adalah jalan penghubung antara Kabupaten Bener Meriah dengan Aceh Utara. Pada ruas jalan tersebut sering terjadi kecelakaan lalu lintas yang mengakibatkan korban jiwa maupun materi. Dari permasalahan yang terjadi, penelitian ini dilakukan untuk mengetahui hubungan jari-jari tikungan, derajat kelengkungan, daerah kebebasan samping, jarak pandang henti, jarak pandang menyiap serta derajat kejenuhan terhadap tingkat kecelakaan yang terjadi. Dalam penelitian ini dilakukan pengumpulan data primer dan data sekunder, pada data primer yang meliputi data kecepatan sesaat, volume lalu lintas, kondisi dan perlengkapan geometrik jalan yang diperoleh dari survei dilapangan dan pada data sekunder meliputi data kecelakaan yang bersumber dari Polres Bener Meriah. Dari hasil analisis diketahui yang paling berpengaruh terhadap kecelakaan adalah jarak pandang henti (Jh)  jika dianalisis dari dua arah (Burni Pase-Seni Antara dan Seni Antara-Burni Pase) masing-masing 40,87 m < 75 m dan 38,60 m < 75 m dan jarak pandang menyiap (Jd)  jika dianalisis dari dua arah (Burni Pase-Seni Antara dan Seni Antara - Burni Pase) masing-masing 193,89 m < 350 m dan 185,31 m < 350 m, sedangkan untuk hubungan antara derajat kejenuhan sangat tinggi karena hasil perhitungan derajat kejenuhan pada lokasi penelitian yaitu kurang dari 1 berarti jalan tersebut lalu lintasnya lancar sehingga para pengendara kemungkinan besar mengendarai dengan kecepatan tinggi dan dapat mengakibatkan kecelakaan.Kata kunci: Rasional, Drainase, SWMM 5.1, Debit, Elevasi

Rancang Bangun Test Bench Electric Starting Motor

The progress and development of the industrial world in this industrial era requires technicians to improve their abilities to understand and understand how a system works and how the process of doing work according to procedures, one of the absolute requirements that must be owned by all human resources working in the industrial sector. heavy equipment. The Test Bench is a tool that makes it easy to carry out the disassembly and assembly of electrical components in a portable way. The design of the Test Bench is the main support in making the tool so that it can be used for testing tools. There are several stages in the process of making the Test Bench including the selection of materials, tools, the process of cutting materials, the process of drilling materials, the process of welding, and the process of painting. The Test Bench for starting the motor makes it easier for practical work on disassembly, assembly and testing of starting motors to be more efficient, effective and timely based on the procedures that have been made

EVALUASI KELENGKAPAN MARKA DAN RAMBU TERHADAP TINGKAT KECELAKAAN PADA RUAS JALAN MEDAN – BANDA ACEH

Salah satu kelancaran dalam bertransportasi adalah lengkapnya fasilitas perlengkapan jalan. Fasilitas perlengkapan jalan diperlukan untuk memberikan informasi kepada pengguna jalan tentang peraturan dan petunjuk yang diperlukan.  Jalan Nasional Medan-Banda Aceh pada ruas jalan Krueng Mane memiliki angka kecelakaan yang tinggi. Kecelakaan pada umumnya terjadi karena berbagai faktor penyebab secara bersama-sama, yakni: faktor manusia, faktor lingkungan dan faktor iklim. Penelitian ini bertujuan untuk mengidentifikasi potensi kecelakaan dan memberikan rekomendasi untuk meningkatkan keselamatan jalan pada ruas jalan Krueng Mane. Dengan menggunakan metode Bina Marga 1998 maka didapat hasil perhitungan untuk jarak pandang pada ruas jalan Krueng Mane. Dari hasil perhitungan jarak pandang henti operasional arah Banda Aceh-Medan sebesar 64,63 meter dan dari arah Medan-Banda Aceh 50,06 meter. Sedangkan jarak pandang henti minimum sesuai syarat yaitu 75-85 meter, sehingga jarak pandang henti operasional jalan Krueng Mane belum memenuhi jarak pandang henti minimum. Analisis hasil temuan yang ada pada lokasi penelitian ditemukan beberapa bagian perlengkapan jalan dan desain jalan yang masih belum memenuhi syarat, seperti tidak adanya median jalan, kurangnya penerangan pada malam hari, dan kerusakan pada permukaan jalan

Confinement Diet, Physical Activity and Well-Being of Mothers with a Preterm Infant: A qualitative study

The confinement period is part of the Asian culture after giving birth. However, it is not fully understood how this practice affects women's health. This study aims to explore confinement diet and physical activity that may influence the psychosocial well-being of mothers. A focus group discussion was conducted on 22 Malay mothers with infants delivered prematurely. Data were analysed thematically. Four main themes were derived from the analysis; 1) healthy diet, 2) food restriction, 3) fitness and strength 4) barriers. Mothers believe that confinement practices are beneficial to their heath. Therefore, emphasizing on healthy lifestyle during the confinement period is necessary. Keywords: breastfeeding; confinement diet; postpartum mothers; well-being eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning &amp; Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i20.333