459 research outputs found

    Analisis Pemberian Insentif Pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan Setelah Menjadi Pajak Daerah (Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung)

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    The delegation is conducted or modified based on fiscal decentralization. Act No. 8 of 2009 about Local Tax and Local Retribution is the indication of new era for the management of PBB P-2. A mandatory tenet in this Act is to delegate the management of PBB P-2 to local government. The consequence of PBB P-2 localization is that the local is not anymore accepting donation from central government, and therefore, the fee of the collection task, which is that 9 % of the proceed is given by central government to the collecting officer, is not anymore prevailed.Research type is descriptive with qualitative approach. Result of this research indicates that the impact of PBB P-2 localization into local tax is evident through the change of the collecting fee into 5 % col lection incentive. The nominal of collection incentive is indeed smaller than collecting fee. Incentive treatment is aimed to give a reward, as additional income, to the collection officers for their performance. Incentive treatment may also be useful as stimulant or motivation for the tax collector officers to improve their performance and al so to increase the revenue

    The Implications of Ajengan Ruhiat's Thought and Contributions in the Network of Intellectual Scholars in West Java

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    This research endeavors to scrutinize the persona, ideologies, and pivotal role of KH. Ruhiat in shaping the intellectual ulama network within the West Java region. Furthermore, it delves into the intricate nexus with the Cipasung Islamic Boarding School, situated in Tasikmalaya, which was founded by KH. Ruhiat. This institution has endured over time, generating a cadre of ulama figures who have made substantial contributions to the dissemination and expansion of KH. Ruhiat’s intellectual legacy. Employing a historical and qualitative framework, this study undertakes the comprehensive exploration of the profound influence and presence of ulama figures, most notably KH. Ruhiat, in the establishment of the ulama network within West Java. Methodologically, the research adopts a case study approach, focusing on the profiling of a prominent ulama figure in West Java. Data collection methods encompass meticulous documentation, astute observation, and in-depth interviews. The findings of this investigation underscore the pivotal role played by KH. Ruhiat in the resistance against Dutch colonialism and in catalyzing nationalistic consciousness among the populace. His endeavors in education and religious advocacy effectively galvanized the community towards the pursuit of Indonesian independence. Notably, KH. Ruhiat assumed a pivotal position in the formation of the ulama-intellectual network in West Java, particularly at the Cipasung Islamic Boarding School. This network was meticulously constructed through genealogical lines of descent, marriage alliances, and scholarly transmission. The architectural framework of the core and satellite boarding schools emerged as instrumental components in the establishment of this extensive network. Furthermore, matrimonial unions among the progeny of ulama, accomplished senior santri, and individuals possessing scholarly acumen emerged as efficacious mechanisms for the consolidation of the ulama-intellectual networ

    Combustion behaviour of some biodesulphurized coals assessed by TGA/DTA

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    Thermal analysis, i.e. TGA/DTA is used to study the changes in the combustion behaviour of microbially treated coals. In view of their high sulphur content and industrial significance three samples are under consideration, i.e. one lignite and two subbituminous from different region in Bulgaria. The differences in burning profiles can be related to structural changes resulted from biological treatments. The overall biological treatment generates these changes probably due to the oxidation process. Concerning organic sulphur biodesulphurization there is no change in any drastic mannerof the thermal characteristic parameters. In general, applied biotreatments provoke a complex influence on combustion coal behaviour. From one side a better ignition performance, a minor decrease in higher heating value and diminishing peak temperature of maximum weight loss rate for all biotreated samples are observed. From other side some decrease in the combustibility indicated by an increase in the combustion time and the end of combustion temperature are obvious. Also well determined decrease of self-heating temperature after biotreatments evolves high risk of spontaneous unmanageable coal combustion

    The effects of duration of mesenteric artery ligation to the ratio of TNF-α/IL-10 in a rat model of acute mesenteric ischemia (AMI)

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    The mortality rate of acute mesenteric ischemia (AMI) is high due to the delay in diagnosis.Determination of potent biomarker for early AMI is the key in reducing the mortality. As aproinflammatory cytokine, the level of TNF-α might be affected during the ischemia andreperfusion, with the prediction duration of 60-120 min. High TNF-α level may stimulatethe upregulation of IL-10 as an inhibitor of TNF-α. This provides a new opportunity forearly diagnosis of AMI by measuring the ratio between those two cytokines. The purposeof this study was to investigate the effect of duration of the mesenteric artery to theratio of TNF-α/IL-10 in a AMI rat model. This was an experimental study using Wistarrat. We performed mesenteric artery in 28 male rats to produce an AMI model, withligation duration of 0, 30, 60, 90, 120, 150, and 180 minutes. At the end of ligation,blood samples were taken for measurement of TNF-α and IL-10 level using ELISA. For themicroscopic examination of tissue necrosis, intestinal organ samples were taken and madeinto paraffin blocks and stained using Haematoxylin-Eosin. TNF-α increased in minute 120compared to other treatment groups (p<0.05). IL-10 increased in minute 180 comparedto control group (p<0.05). Microscopic examination showed that the duration of ligationaffects the structure and morphology of intestinal mucosa characterized by discolorationof organs along with increasing the ligation duration. Ligation of the superior mesentericartery was found to be significantly increased the TNF-α level and to be compensated byincreasing IL-10. It is assumed that when the IL-10 level, that has protective effect as aninhibitor, higher than TNF-α level as a proinflammatory cytokine on duration 150 minutes,it means no more inflammatory or cells is dead. Therefore TNF-α/IL-10 ratio can be usedas a biomarker candidate of prognosic factor management of AMI

    MARTABAT ALAM TUJUH DALAM PERSPEKTIF SYEKH ABDUL MUHYI PAMIJAHAN

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    Sheikh Abdul Muhyi is a cleric who spreads Islam in the southern region of West Java. Born in Mataram in 1650 AD/1071 H and raised by his parents in the city of Gresik. As a propagator of Islam, he has written works that become a reference in his da'wah. One of his works is a manuscript entitled Martabat Kang Pitutu (dignity of the seven realms). Among researchers, this paper is still debatable, whether it is the original work or in the form of an adaptation of a previously existing work with a certain interpretation from it. This study seeks to find answers to what and how the teachings of the seven natural dignity of Sheikh Abdul Muhyi's perspectives are taught and why the seven natural dignity teachings are taught/what is its significance. This is done because the teachings of the seven natural dignity in the world of Sufism originated from the teachings of Sufism wahdatul form (unity of being) which was developed by Ibn Arabi. It is not clear when this teaching first entered Indonesia. What is clear is that before Sheikh Haji Abdul Muhyi, several Indonesian Sufi scholars had written this teaching, such as Hamzah Fansuri, Syamsuddin as-Sumatrani w. 1630 and Abdur Rauf Singkel w. 1615 with their respective derivations and variations. Based on the results of this study, it was found that the teachings of the dignity of the seven Sheikh Abdul Muhyi have conformity with the teachings of the dignity of the other seven. What distinguishes it is the written language and contextualization of teachings in accordance with the Indonesian spiri

    Implementasi Pelaksanaan Program Perlindungan Anak Di Kota Semarang

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    Protection afforded to a child in an emergency situation. Sexual harassment can is defined as the act of sexual without agreement, motivation sexual behavior those involving children. Based on the discussion in the background problems basic want to proposed to be discussed in this research is: how do the implementation of the implementation of the program child protection in the city Semarang ( study on a body of women empowerment, child protection and family planning ( bp3akb ) through Bapermas PER and family planning the city of Semarang. ?All efforts made in the implementation of the implementation of the program child protection in the city Semarang ( study on a body of women empowerment, child protection and family planning ( bp3akb ) through bapermas per and family planning the city of Semarang.?Types of data on in this research there are two kinds of, namely types of data on primary and types of data on secondary. The study is done within the city of Semarang as for agencies which to base referral researchers are the empowerment of women, child protection and family planning BP3AKB. This research toward an object with research in violence children in the city of Semarang with reference in a body of women empowerment, child protection and family planning BP3AKB.through Bapermas per and family planning the city of SemarangImplementation of the child protection Program in the city of Semarang have not run optimally because the fulfillment of children's rights as mandated in Perda No. 5 2016 has not run optimally. Some of the rights of the child are still not being met as a right of identity, the right to basic needs, rights education and parenting rights. Child coaching programs which have been implemented already should be evaluated so that nothing can be known, the goal target, excess or shortcomings so that it can be used in the establishment of the next planning

    DECISION SUPPORT SYSTEM TO DETERMINE THE LEVEL OF ADDICTION TO MOBILE LEGENDS ONLINE GAMES USING THE NAÏVE BAYES METHODE

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    Addiction is liking and possessing something so much that you forget about other things. Gaming addiction is a type of addiction caused by internet technology. Game addiction itself is caused by several factors including Dominion, Timeless, Mood Swing, Healtium, Insocial and, Maladiptive Daydreaming. The purpose of this study is to accurately calculate and classify the level of online game addiction of FST UINSU students. The type of method used is a systematic quantitative analysis method of Naive Bayes Algorithm. After completing the calculation procedure, the search results show that the value obtained is very high at 91.67%. Healtium and Dominum factors are the highest causes of addiction because obviously these two factors have very high weight value

    Trends in Competition and Profitability in the Banking Industry: A Basic Framework

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    This paper brings to the forefront the assumptions that we make when focusing on a particular type of explanation for bank profitability. We evaluate a broad field of research by introducing a general framework for a profit maximizing bank and demonstrate how different types of models can be fitted into this framework. Next, we present an overview of the current major trends in European banking and relate them to each model’s assumptions, thereby shedding light on the relevance, timeliness and shelf life of the different models. This way, we arrive at a set of recommendations for a future research agenda. We advocate a more prominent role for output prices, and suggest a modification of the intermediation approach. We also suggest ways to more clearly distinguish between market power and efficiency, and explain why we need time-dependent models. Finally, we propose the application of existing models to different size classes and sub-markets. Throughout we emphasize the benefits from applying several, complementary models to overcome the identification problems that we observe in individual models.
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