196 research outputs found

    Rasio Pajak Optimal Dan Tingkat Pertumbuhan Ekonomi Di Indonesiatahun 1970-2008

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    Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government's role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government's size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.        The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%

    Microscopic observation of solid-liquid reaction: A novel laboratory approach to teaching rate of reaction

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    The importance of observation in science and science education has triggered this laboratory development study that investigated the value of an observation kit as a new approach to teaching rate of reaction in general chemistry class. The kit consists of a digital microscope, a “chemical reactor”, and a tailor-made computer application and was used to video-record a solid-liquid reaction and to produce a series of two dimensional solid images that indicate the extent of reaction. The two dimensional image areas were calculated by the computer application by assuming that the image area was directly proportional to the solid mass from which a plot of mass versus time could be obtained. These steps have been tested to solid (zinc, iron, calcium carbonate, and magnesium oxide)-liquid (acid solution reaction systems. Reaction of solid magnesium oxide with nitric acid solution resulted in the best images which were transferable to a plot of solid magnesium oxide mass as a function of time. This was used to explain rate of reaction concepts including average, instantaneous, and initial rate. Furthermore, the effect of concentration on reaction rate could also be explained. The generated data allows students to clearly and repeatedly visualize a solid-liquid reaction and relates rates of reaction concepts. The observation kit also allows teachers and students to extend its application into inquiry based experiments. © 2017, Gadjah Mada University. All rights reserved

    Perancangan Pembelajaran Literasi Sains Berbasis Inkuiri pada Kegiatan Laboratorium

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    This research aimed to prove that laboratory activity based inquiry could improve scientific literacy skills of high school student, namely content, context, process, andscience attitude aspect in a voltaic cell lesson. The research design used in thisresearch was counterbalanced design. This research used scientific literacy based inquiry instructionfor experiment class and inquiry based instruction for control class. Scientific literacytest, enquette, observation sheet, and interview guide were used as instruments in theresearch, while student worksheet was used asguidance of instructionPenelitian ini bertujuan untuk membuktikan bahwa pembelajaran literasi sains berbasis inkuiri dalam bentuk kegiatan laboratorium mampu meningkatkan literasi sains siswa SMA pada aspek konten, konteks, proses dan sikap sains siswa pada submateri pokok sel volta. Desain penelitian yang digunakan adalah desain konterbalans dengan pembelajaran eksperimen menggunakan pembelajaran literasi sains berbasis inkuiri dan pembelajaran kontrol menggunakan pembelajaran inkuiri. Instrumen penelitian berupa tes pilihan ganda untuk mengukur kemampuan literasi sains, selain itu angket, lembar observasi, dan pedoman wawancara, serta LKS sebagai pedoman pembelajarannya

    Pembuatan Sistem Informasi Administrasi Pada Toko Mulia Sport

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    Toko Mulia Sport is a shop specialized in the sale of sport tool. Toko Mulia Sport bussines prosses is still done manually. The invoice and data inventory are written by hand. The purpose of this thesis is to produce a administration information system that can help Toko Mulia Sport administrative activities.This information system is used to store items data. Purchase and sale transactions process help to assist the sale product to the customer and the purchase product to the supplier. Product item and transaction reports help to facilitate owner in looking at the data. This information system is built using Microsoft Visual Studio 2010 programming language. The data storage system uses Microsoft SQL Server 2008.Based on test results, a system that has been created can help Toko Mulia Sport in conducting transactions or print the report

    Aplikasi E-commerce Www.komputeronline.com Dengan Menggunakan Mysql Dan Php4

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    This research is about the development of the e-commerce www.komputeronline. com website using MySQL as the database server, Apache as the web server and PHP4 as the scripting programming language with Linux as the operating system of the server . This site can be used to do the transaction of the selling computers and its accesorries. The implementation is about shopping mall's facilities (shopping cart) for end users and catalog maintenance's facilities for the administrator. The facilities for the end users in the shopping mall are stuff list based on category and type, search, account status, and at the shopping cart part users can change the quantity, or even cancel the ordering. The facilities for the administrator in the catalog maintenance are search users, maintenance users, look at each user's transactions, look at today's transaction, and change the status of transaction from 'pending' to 'shipped'. The testing that has been done on the komputeronline.com database, with 17 users login at the same time, accessing shopping mall database facilities, shows that the database server and the PHP4 scripting program can run well without any problems

    Pembuatan Sistem Informasi Akuntansi Dan Price Calculator Berdasarkan Job Order Costing Di Perusahaan Percetakan UD. Kusuma Tirta

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    UD.Kusuma Tirta is a company which focused in printing. The company received an order to print receipts, forms, books, brochures, letterhead, business cards, etc. The company has 50-100 transactions in a month, it\u27s difficult for the company to process the transaction data.Seeing the problems that occur, the solution can be proposed is an accounting information system applications and price calculator to help resolve problems that occur. Application price calculator will help in determining the printing costs. Accounting information system will help company in process transaction data and generate financial reports for the company. This application is made using PHP and use MySQL database.The results to be obtained from applications that have been made is profit income, balance sheet, management report (account payable report, account receiveable report, etc)

    Perbaikan Cara Ekstraksi untuk Meningkatkan Rendemen dan Mutu Minyak Melati

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    Penelitian ini bertujuan untuk mendapatkan rendemen minyak yang tinggi melalui ekstraksi bertahap denganmeningkatkan perbandingan bunga dan pelarut. Penelitian dikerjakan pada melati gambir (Jasminum officinale),diekstraksi dengan pelarut heksan selama 12 jam. Pelarut diuapkan untuk mendapatkan concrete. Concrete yangdiperoleh dilarutkan dengan etanol dan diuapkan sampai didapatkan minyak melati. Perlakuan yang diterapkanadalah perbandingan bunga dan pelarut (1 : 1,5 dan 1 : 2), tahapan ekstraksi (sekali, dua kali, dan tiga kali) denganpelarut heksan. Rancangan percobaan menggunakan acak lengkap pola faktorial 2 x 3 dengan tiga ulangan. Pa ram e teryang diamati adalah rendemen concrete dan minyak, jumlah penggunaan heksan, indeks bias, dan komponenpenyusun minyak. Hasil penelitian menunjukkan bahwa ekstraksi bunga melati pada perbandingan bunga dan pelarut(1 : 2) pada tahap ekstraksi dua kali menghasilkan rendemen minyak tertinggi (0,1326%), dengan penggunaan pelarutpal ing sedikit (528,2933 ml) untuk menghasilkan 1 g minyak. Mutu minyak melati yang dihasilkan mempunyai indeksbias 1,4309 dan mengandung kadar komponen penyusun minyak atsiri tertinggi (34,3357%) dengan delapankomponen sudah diidentifikasi (linalol, linalil asetat, indol, fenol, bensil asetat, metil antranilat, bensil alkohol, dan cisjasmon). Hasil penelitian ini dapat digunakan sebagai acuan untuk pemilihan proses ekstraksi bunga melati agarmenghasilkan rendemen minyak yang tinggi dengan penggunaan pelarut min i mal.Kata kunci : Jasminum officinale; Ekstraksi minyak melati; Kualitas minyak melatiAB STRACT. Prabawati, S., Endang D. A., Suyanti, and Dondy ASB. 2002. Im prove ment of ex trac tion methodto in crease quan tity and qual ity of jas mine oil re cov ery. This re search was aimed to in crease the re cov ery of oil ex -trac tion ab so lute through in creas ing the flower-sol vent ra tio and multi-ex trac tion stages of red jas mine (Jasminumofficinale). Hex ane perfumary grade was used on sim ple ex trac tion method by dip ping the flow ers and man ual stir ringfre quently. Af ter 12 hours of ex trac tion, sol vent was evap o rated to pro duce con crete. Eth a nol 95% was added to dis -solve the con crete, and then the so lu tion was fil tered to sep a rate wax frac tions. The clear so lu tion was evap o rated topro duce ab so lute. The treat ments tested were flower-sol vent ra tio (1 : 1.5 and 1 : 2) and stages of ex trac tion (1, 2, and 3stage of ex trac tion), and fac to rial de sign 2 x 3 with three rep li ca tions was used. Ob ser va tions were done on the yield ofcon crete and ab so lute, to tal sol vent used on ex trac tion, re frac tion in dex of ab so lute, and the com po si tion of es sen tialoil. Re sults showed that, flower-sol vent ra tio (1 : 2) and two stage of ex trac tion had the high est per cent age of ab so lute(0.1326%) and the low est to tal sol vent used (528.2933 ml to get 1 g of ab so lute). Jas mine ab so lute was in good qual itywith re frac tion in dex of 1.4309 and con tained 34.3357% of es sen tial oil com po nent (linalool, linalil ac e tate, indole,phenole, benzil ac e tate, methyl antranilate, benzil al co hol, and cis jasmone) were indentified. Futhermore, the re sult ofthis study can be used an ap pro pri ated ef fec tive method of jas mine oil ex trac tion method

    Pembuatan Sistem Informasi Akuntansi Untuk UD. X

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    UD. X, a car batteries trading business in Surabaya, is using manual accounting system. This old applied system can't provide any accurate financial report for owner. Furthermore, it has caused many human errors, inaccurate calculation, and irrelevant data service. As a solution, the company needs a computer based accounting system. The first step in creating a good accounting information system is to analyze and observe company working system. This new accounting information system needs to build an integrated modules of sales, purchases, and accounting. The new information system was build using Microsoft Visual Studio 2010 and SQL Server as database. The result obtained from the system are master recording, purchase and sale transaction recording, stock report, purchase report, sales report, general ledger, and financial statement such as income statement and balance sheet

    Pembuatan Sistem Informasi Akuntansi Dan Inventory Control Untuk UD. 88

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    On this current situation, UD. 88 is not using transaction recording system with good information flow. All transaction recording still done in manual way, it makes UD. 88 very susceptible to exposure and loss caused by overstock and stockout costs.Based on this background, we designed a structural accounting information system with inventory control that can overcome the problems. That system was build using Microsoft Visual Studio 2010 and MySQL as database.The result obtained from the system are master recording, purchase and sale transaction recording, inventory control, stock report, purchase report, sales report, general ledger, and financial statement such as income statement and balance sheet
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