bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Small Business and Cooperative’s Growth in Tourism Areas Integrated with Nurmilad Boarding School at Lempong, Wajo Regency, South Sulawesi
Authors: Widyawan Bisma , Berliana Prasanti Vikky
Published: June 2022

This research is entitled Analysis of Small Business and Cooperative’s Growth in Tourism Area Integrated with Nurmilad Islamic Boarding School (NBS), Lempong, Wajo Regency, South Sulawesi. The purpose of this research is to find out and analyze the growth, constraints, and efforts in overcoming the obstacles that occur for small businesses and cooperative in tourism area integrated with Nurmilad Boarding Islamic Boarding School. This research used descriptive qualitative analysis method where data collection obtains by observation and interviews involving six informants.Based on the descriptive and analysis results, it can be concluded that the growth of small businesses and cooperatives in the sharia tourism area integrated with the Nurmilad Boarding School is very significant. The growth of the sharia tourism area has an impact on the growth of small businesses and cooperatives because of the integration policy between the tourist area management and the Nurmilad Islamic Boarding School. The obstacles found were the lack of human resources, inadequate accessibility of infrastructure, lack of maximum promotion, and the mindset of the people who were still influeced with agrarian mindset. Therefore, the efforts made are to collaborate with local governments to improve road infrastructure, maximize promotions so that more visitors come, and always analyzing consumer needs.
Virtual Warehouse for Merchandise Inventory, Small And Medium Entrepreneurs (SMEs) in The E-Commerce Sector
Authors: Hidayat Yusup Rachmat
Published: June 2022

The advancement of e-commerce marketplace applications has made small and medium entrepreneurs (SMEs) in the e-commerce sector, grow rapidly in the current Era Industrial Revolution 4.0 Era. With limited capital, SMEs businesses must compete by increasing the inventory of various merchandise and large stocks, thus requiring an increase in warehouse capacity to become larger. There is a phenomenon related to the need for large warehouses and inventory for merchandise products of SMEs in the e-commerce sector, to e-commerce marketplace applications that have a virtual warehouse concept.The purpose of this study was to determine the concept of virtual warehouses, inventory management in virtual warehouses and the advantages of virtual warehouses, for SMEs in the E-commerce sector in the Industrial Revolution Era 4.0. This research method is descriptive qualitative. Informants in this study were determined purposively.The Virtual Warehouse is a virtual storage place to accommodate and store inventory data, it’s a product of a digital application system program that functions to accommodate, storage, and record inventory data stock. In the e-commerce marketplace application, the warehouse facility feature is provided virtually by the application system. It’s implementation greatly reduces costs and is very efficient compared to conventional physical warehouses. With mobile device or computer that can operating online and within internet signal range, operating of virtual warehouse can be carried out anytime and anywhere
Analysis of Leading Economic Sector in South Jakarta Administrative City
Authors: Putri Yunita Mega , Dewitasari Yesi , Riadi Septa
Published: June 2022

This study aims to determine the basic and non-basic sectors in the city of South Jakarta Administration, then to find out what sectors are the concentration and specialization of economic growth in the Administrative City of South Jakarta and to determine the level of economic growth through the leading sectors in the city of South Jakarta Administration. The method used in this research is descriptive qualitative research. Data collection techniques were carried out by a study of literature. Based on the Location Quotient (LQ) analysis, Specialization Index (IS) and Shift Share Analysis (SSA), the results of this study show that in sectors that have LQ> 1, the IS value is positive and the SSA component is also positive , namely the information and communication sector.
Analysis of Community Satisfaction with Public Services in The Bojong Gede District Office, Bogor Regency
Authors: Osta Nababan Benny , Nugroho Akbar , Riadi Septa
Published: June 2022

This study aims to determine the level of performance of the service District Office BojongGede as well as to know people's satisfaction with services provided by the District Office of BojongGede and to determine what factors should be corrected in order to be the satisfaction of the community District Office Bojong Gede. The population in this study is the community of the applicant in the District Office BojongGede with a total sample of 100 respondents and determined based on the formula Slovin. Data collection techniques are conducted using surveys and questionnaires, while data analysis using the Software Microsoft Excel 2007 and SPSS version 22 to test the Test Validity, Test Reliability, Service Quality (SQ), Customer Satisfaction Index (CSI), and Importance Performance Analysis ( IPA).The results showed overall service quality (SQ) has a negative gap of 9.69 which means the service provided by the District Office of Bojong Gede not good enough. Then for the value of the index of community satisfaction of the applicant in the District Office BojongGede current is found by 67.27%, which means people feel satisfied with the performance of services provided, but still haven't been to a maximum overall, and on the importance-performance analysis (IPA) contained in the factor cost of services, people are still not satisfied. With this already should District BojongGede Bogor Regency pay attention and be honest about the fairness of the fee provided in order to improve the quality of service and the community be satisfied.
Public Knowledge and Private Gain: The Effect of Spillover Networks on Firms' Innovative Performance
Authors: Herlina Erna , Ali Rusman , Fuadi Fuadi
Published: June 2022

This research cores around presenting the idea of an overflow organization, to be specific an organization of source organizations whose public information is a getting organization that can be ingested and utilized as advancement input. The review was led utilizing patent-put together information with respect to a board of semiconductor organizations somewhere in the range of 1976 and 2002. The outcomes show that the imaginative presentation of the organization will in general be higher when the overflow network is plentiful or wealthy in underlying openings. Notwithstanding, great overflow organizations and opening wealth are primary for the most part counterproductive. It is steady with information that the worth of outer information inputs relies upon the venture level assets that can be pooled. Organizations benefit from overflow networks that rely upon specific variables, specifically intraorganisasi logical force and level of incorporation into (downstream).
The Influence of the Marketing Mix on the Purchase Decision of Indihome PT. Telkom in Bogor City
Authors: Herlawati Ina , Osta Nababan Benny , Riadi Septa
Published: June 2022

This research was conducted to determine the effect of the marketing mix on the purchasing decision of IndiHome PT. Telkom in Bogor City. The variables of this study consisted of independent variables, namely product, price, location and promotion, while the dependent variable was the purchase decision of IndiHome PT. Telkom in Bogor City. The purpose of this study (1) is to determine the effect of the variables of the Marketing Mix consisting of Product (X1), Price (X2), Promotion (X3), Place (X4), Process (X5), People (X6), and Physical Evidence ( X7) partially on the purchase decision of IndiHome PT. Telkom in the city of Bogor; (2) determine the effect of the variables of the Marketing Mix consisting of Product (X1), Price (X2), Promotion (X3), Place (X4), Process (X5), People (X6), and Physical Evidence (X7) simultaneously on the purchase decision of IndiHome PT. Telkom in the city of Bogor; (3) find out what marketing mix variables have the most dominant influence on PT Telkom's IndiHome Purchase Decision in the city of Bogor. This study uses a type of quantitative causality research. Before conducting data analysis, validity, reliability and hypothesis tests were carried out so that the data used were correct and consistent data. The data analysis methods used to achieve these objectives are: (1) Multiple linear regression test; (2) Test the coefficient of determination.
Minimizing Work Costs and Employee Performance: A Case Study at CV. Abadi Jaya in Bandar Lampung
Authors: Yamin Yuliana , Safitri Meilinda
Published: June 2022

Business competition is getting fiercer, both in the domestic (national) and traditional (global) markets. This study aimed to determine the relationship between minimizing work costs and employee performance at CV. Abadi Jaya in Bandar Lampung. The objects of this research were forty employees at CV. Abadi Jaya in Bandar Lampung. The researchers employed the descriptive-quantitative method. Furthermore, the researchers collected the research data through observation, interviews, questionnaires, and literature study. This study found that Ha was accepted, which indicated a relationship between the variable of minimizing work costs and employee performance. Therefore, the minimizing work costs variable was related to the employee performance variable. Also, the minimization of work costs was constant by one point, resulting in employee performance increased by 0.154%.
Does brand image resonance as the determinant factor in cosmetic purchasing decision? A Case Study at Sari Ayu Cosmetic
Authors: Silitonga Parlagutan , Namira Rai
Published: June 2022

The research aims to propose a model that can increase customer purchase decisions and propose a series of efforts to achieve that goal. The solution proposed in this study is rooted in the R-A theory by accelerating news sharing capability. Consumers are aware of the latest developments about the product, the quality, which leads to the resonance of a company's brand image. The population in this study was the buyer of cosmetic Sariayu Martha Tilaar. The sample used in this study was 100 respondents by purposive technique. Data collection technique by accidental using the designed questionnaire. The questionnaire has been tested for its validity and reliability before distribution. The regression analysis started with the classic assumption test (normality, multicollinearity, heteroskedasticity, and linearity test) afterward by multiple linear regression analysis. The model determined by the hypotheses testing applied F test, t-test, correlation test, and the coefficient of determination. The results showed that none of the single variables stand alone. All independent variables in weak significant effect individually. Therefore, it is suggested that the Sari Ayu Cosmetic management should make a significant effort to pay attention to brand image resonance and price perception in line with the needs and wants of their potential customers.
Pelayanan Tuan Rumah Homestay dalam Mendukung Pengembangan Pariwisata Berbasis Masyarakat (Community Based-Tourism) di Desa Wisata Wates Jaya, Kabupaten Bogor
Authors: Rustini Rustini
Published: June 2022

During pandemic, people still want to take some vacation. Desa wisatais an alternative of tourism destinations to go without connecting to manypeople simultaneously. Spending time by staying at homestay is analternative way for tourists to do their vacations. The purpose of thisstudy was to know how the service of homestay’s host gave its support tothe development of community based-tourism in Desa Wisata Wates Jaya,Kabupaten Bogor. This study was conducted by using PurposiveSampling sample technique and descriptive-qualitative method whichwill result in findings without the assistance of statistical procedure orform of calculations in its analysis. The primary data of this study wascarried out through interviews and observation. While secondary datawas taken from various written sources and documentation. The theoryused was according to Zithaml dan Bitner (1996), that service has 5 (five)aspects, namely reliability, assurance, tangible, empathy andresponsiveness. The result of this study could be concluded that theservice of homestay’s host in supporting the development of communitybased-tourism in Desa Wisata Wates Jaya, Kabupaten Bogor wasconsidered still had lacks of the 5 aspects mentioned-above
Partisipasi Masyarakat Dalam Pengembangan Desa Wisata Di Kampung Lengkong, Kecamatan Cigombong, Kabupaten Bogor, Jawa Barat
Authors: Hidayat Ade Arqam
Published: June 2022

The purpose of the study was to see the extent of community participation in the development of tourist villages in the village of Lengkong, Cigombong, Bogor Regency, West Java and what factors were inhibiting and supporting it. This study uses data collection through in-depth interviews to each resource person who is considered capable of providing information in accordance with research needs.The resulting data shows that community participation in the Lengkong village in terms of developing a tourist village is still very low. This can be seen from community participation in development planning, community participation in the implementation of development and community participation in monitoring and evaluating what has been done. There are supporting factors such as natural resources, awareness of the administrators, age, duration of stay, the role of the STIAMI Institute, and the role of the government as well as the Tourism Village Association. Whereas the factors that hinder community participation are education, lack of motivation, work, and communication.
Pengolahan Daun Ketapang untuk Membantu Perekonomian dimasa Pandemi Covid-19
Authors: Agus Sutiyasa I Komang
Published: June 2022

Ketapang leaf (Terminalia catappa L.) is one of the potentials of the Nusa Dua coastal area which currently has promising economic value. However, nowadays many people do not know how to process ketapang leaves, which usually only turn into garbage so that they can have economic value. This activity aims to introduce and help the community to take advantage of the potential of sea ketapang leaves (Terminalia catappa L.) to be processed into creative products in the form of processed ketapang leaves and ketapang leaf extract which can be used for ornamental betta fish (Betta sp.) So that they can have economic value and can help the community's economy during the Covid-19 Pandemic. In addition, with this activity, the community is expected to be able to take advantage of the potential of ketapang laut leaves not only during the pandemic but will continue when the situation normalizes and become a new business for people other than the tourism sector which is already well known in this area.
Membina UMKM Kota Depok Sadar Pajak Melalui Pelatihan Pengisian SPT Melalui E-filling
Authors: Rahmi Notika , Edy Edy , Rachmatulloh Idar
Published: June 2022

Dalam beberapa tahun terakhir, UMKM menunjukan perannya dalam pertumbuhan ekonomi di Indonesia. Tercatat dari tahun ke tahun penerimaan pajak dari sektor UMKM semakin meningkat. Oleh karena itu, peran strategis ini perlu mendapat perhatian khusus dari pemerintah. Perumusan masalah dari kegiatan ini adalah bagaimana pelaku bisnis UMKM khususnya di Kota Depok menjalankan kewajiban perpajakannya dengan benar dan salah satunya dengan pengisian SPT melalui E-filing. Kesimpulan dari kegiatan workshop ini adalah workshop telah berjalan lancar. Peserta sudah bisa melakukan pengisian SPT melalui E-filling. Kekurangan dari kegiatan ini adalah lemahnya sinyal saat melakukan praktek sehingga memperlambat proses pelatihan.
Pemberdayaan Masyarakat dalam Program Quran Qorner
Authors: Arrosyad M Iqbal , Nugroho Fandi , Saputra Adi
Published: June 2022

Society is currently starting to decline in the practice of the Quran, especially in the Pangkalbalam hamlet. This is evidenced by the low number of TPA students from year to year. This community empowerment activity is carried out with the stages of planning, implementation, and evaluation. The results showed that the activity was carried out for 4 days at Shiyaul Haq TPA with teaching by the service team and participants from children in Pangkalbalam Village, the material presented included basic reading of the Quran, Tartil, Tajwid, and Recitation. The advantages of this activity are that it really helps the running of Al-Quran learning activities at the TPA, the material presented can be absorbed and practiced, and the activities run smoothly until the end of the activity. While the drawbacks, there are still students who arrive late, there is noise or students are chatting with their sidekick typing the delivery of material, and there are still those who have not had time to recite the Quran because the time that is carried out is still lacking.
Pelatihan Aplikasi Anggaran Kerja Berbasis Website Guna Menentukan Rencana Kerja Anggaran Pembangunan Desa
Authors: Prasetyo Muhamad Awiet Wiedanto , Setyaningsih Gustin , Riziana Afilda Trisetya , Kusreynada Sabrina Uhti , Laksono Dhewanda Putro
Published: June 2022

The Village government and village instituions formulate a development program or Village Development Work Plan (RKPDes) as an elaboration of the Village Metium Term Plan (RJPMDes). In this case, determining development work in a village still has several problems because there is no common ground in what development plans should be prioritized. The village government still makes decisions by way of decliberation with the village absence of certain aspects to be taken into consideration. A mechanism for determining work programs in a village using a way of receiving proposals or aspirations from the community from the level of the neighbourhood unit then the next hamlet level at a village meeting. From the deliberation process there are still decisions because they do not consider the needs or benefits that will be obtained by the community. Starting with the collection of observation data, interviews and literature study. The head of the Amikom Mitra Masyarakat team conducted interviews with village heads and village officials to find out the problems that existed in the community, then sampled the community as interview respondents and obtained information on the mechanism for compiling a work plan and how to formulate these problems that could be solved with a touch of information technology. Then the team looked for references in the form of research and service journal literature with the theme of the Village Development Work Plan. The nest stage is for team members to prepare aplications to be socialized by the village head and village officials, the head of the BPD and its members, PKK, head of RT RW, Karang Taruna, Linmas and local community leaders
Peningkatan Kemampuan Bumdes dalam Pengelolaan Keuangan melalui Aplikasi MY-SQL
Authors: Susila Ihwan , Purbasari Heppy , Bawono Andy Dwi Bayu
Published: June 2022

Undang-undang nomor 6 Tahun 2014 tentang Desa atau dikenal dengan Undang-undang Desa beserta peraturan turunannya telah merubah dan mendorong pola kemandirian di desa. Dalam pola pengaturan tersebut, salah satunya adalah tentang pengelolaan keuangan desa yang menjadi titik tumpu akuntabilitas keuangan di desa.  Akan tetapi, pola pengelolaan keuangan desa sebagaimana diatur oleh Permendagri 20 tahun 2018 sebagai pengganti Permendagri 113 tahun 2014, belum dapat menjangkau secara detail pada pengelolaan keuangan Bumdes/BUMDesa, hal ini dikarenakan kewenangan Bumdes yang terpisah dari desa sebagai kekayaan yang dipisahkan membuat pola pengelolaan keuangan Bumdes tidak sama dengan pengelolaan keuangan desa.  Pengaturan Bumdes sendiri saat ini masih menjadi domain Kementerian Desa dan Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia No 4 tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan dan Pembubaran Badan Usaha Milik Desa.Pada saat ini, Bumdes merupakan salah satu roda penggerak dan ujung tombak bukti kemandirian desa dalam men-generate pendapatan desa yang tentunya sebagai sebuah organisasi modern berbasis masyarakat desa, sudah selayaknya Bumdes memiliki basis pengelolaan keuangan yang baik. Berdasarkan pengabdian masyarakat di Bumdesa Sinergi desa Sidowayah Kabupaten Klaten, diperoleh hasil terbuatnya sistem keuangan yang akan digunakan Bumdesa Sinergi dan pengaplikasian sistem masih dilakukan secara luring tetapi hal tersebut sudah membantu Bumdesa Sinergi dalam proses pencatatan keuangan.
English Online Teaching for Elementary Students in Covid-19 Pandemic Era at Perum. Kresna Asri Wagir
Authors: Ajiza Masrurotul , Astuti Nanik Rahman
Published: June 2022

The Covid-19 pandemic has had such a huge impact on various aspects of life globally, including the world of education. This has resulted in students from elementary school to university having to study from home or what is known as online learning. Of course, this learning is not easy to implement, especially for elementary school (SD) students. In contrast to junior high school students or higher, elementary school students are seen as the most difficult to accept online learning for several reasons, including: 1) difficulties in using gadgets and lack of concentration in learning, 2) lack of motivation to do online learning, 3) difficulties in learning. understand the lessons given by their teacher due to limited space and time to get the opportunity to ask the teacher. The English language learning in this activity is carried out face-to-face. Learning is carried out for approximately 6 months using 2 teachers. In addition to focusing on teaching English, the activity also provides knowledge to students in mastering the use of technology, such as cellphones and laptops. The results of learning English to elementary school students at Perum. Kresna Asri Wagir during the Covid-19 pandemic was very helpful for students and parents who had been experiencing difficulties in learning English.
Women's Empowerment: Pemulihan Perekonomian Indonesia melalui Kelompok Wanita Tani dengan Pengimplementasian Program M2ID
Authors: Nurhadianto Toni , Saputri Ulfah Tika , Zulkarnaini Zulkarnaini
Published: June 2022

Corona virus diseases (COVID-19) have a negative impact on the country's economy, and Indonesia is no exception. This is evidenced by the increase in the poverty rate of 1.63 million people. Poverty alleviation can be done by involving the community such as involving people's business actors through the Women Farmers Group (KWT). However, the problem is the weak organizational function and the lack of education of KWT Sehati members on financial management and the difficulty of product marketing. These problems are answered in the M2ID (Management of Human Resources, Management of Finance, Innovation and Packaging, and Digital Marketing) program. The approach methods used in this activity include institutional approaches, discussion methods, participatory approaches, and providing training on the M2ID program. After the training, the average understanding possessed by members increased in understanding, besides that members began to be able to make sales not only offline but online sales and in the end were able to slowly build the Indonesian economy after COVID-19.     Keyword: Women’s Empowernment; Indonesian Economics Recovery; Kelompok Wanita Tani
Pemungutan Cukai Plastik Sebagai Upaya Pengurangan Sampah Plastik
Authors: Rahmi Notika , Selvi Selvi
Published: June 2022

This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
Pengaruh Net Profit Margin dan Return On Asset Terhadap Financial Distress Perusahaan Sektor Pertambangan Batubara yang Terdaftar di Bei Periode 2014 – 2018
Authors: Susanto Imam , Setyowati Indah
Published: June 2022

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05..
Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan
Authors: Nurul Hayat M. Anjar
Published: June 2022

Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative approach, namely research that emphasizes the analysis on numerical data or numbers obtained by statistical methods and conducted on inferential research or in the framework of hypothesis testing so obtained the significance of the relationship between variables studied. The purpose of this study is to determine the implementation of tax pardons conducted by KPP Pratama Jakarta Penjaringan, ease of tax administration and changes in taxpayer compliance increase. The conclusion of research, that the implementation of tax amnesty and the ease of tax administration conducted by KPP Penjaringan in the period 2015-2017 have a strong influence on taxpayer compliance. The coefficient of determination (adjusted R2) shows the variable of Tax Amnesty (X1) and Ease of Tax Administration (X2) can explain or explain Personal Taxpayer Compliance KPP Pratama Jakarta Penjaringan (Y) of 28%. KPP is advised to improve tax administration system, service to Taxpayer, tax law enforcement and tax rate and intensive socialization to taxpayer about good tax administration knowledge.
Pengaruh Good Governance, Reformasi Administrasi Perpajakan Dan Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Restoran Pada Wilayah Administrasi Kecamatan Cempaka Putih Jakarta Pusat
Authors: Heriyanto Yayak , Sari Nila
Published: June 2022

This study conducted to analys the effect of good governance, tax administration reform, and tax administration sanctions toward the compliance of restaurant taxpayers in the Cempaka Putih sub-district, Central Jakarta. This research is motivated by the cases of restaurant tax disobedience based on sub-district UPPRD database related to restaurant taxpayers, means restaurant management in Cempaka Putih sub-district, Central Jakarta. This study uses a quantitative approach in analyzing primary data with statistics analyses system of IBM SPSS Statistics 25. The total population in this researche are 394 restaurants based on UPPRD database, wich sample used in this study is 78 restaurant or 25% from total population referring to Soeharsimi Arikunto's sampling technique by random sampling approach for collecting primary data. The analysis results show that simultaneously Good Governance, Tax Administration Reform, and Tax Administration Sanctions have an effect of 54.1% toward restaurant taxtpayer compliance, while the remaining 45.9% is influenced by other variables.
Analisis Komponen Pajak Atas Transaksi Penjualan Bahan Bakar Minyak Pada SPBU Shell Tahun 2016 (Studi Kasus PD. Trimitra Utama)
Authors: Yuwono Budhi
Published: June 2022

The research is aimed to analyze the extent to which the component of Tax on Oil Fuel Sale Transaction at Shell Gas Station Year 2016. The research method used in this research is qualitative method through in-depth interviews to the informants as many as 3 people with various qualifications and knowledge in their respective fields especially taxation.Based on the analysis show that: the income tax payment obligations have been implemented and reported by PD PT Tri partner.Based on the analysis shows that: The obligation of payment of Income Tax has been paid and reported by PD. PT Tri Mitra Utama.The findings indicate that in the sales, not only fuel sales, but there are other sales such as lubricants and others where the tax is in accordance with the tax regulations, but there are still grey area, that is the existence of margin / operating profit derived from sales of fuel, where the assumption of the taxpayer (PD PT Tri Mitra Utama)that because the tax object has been subject to final tax, but there is no legislation or regulationn on the treatment of the operating profit.
The Influence of Inaportnet on the Effectiveness of Clearance In/Out Ships at PT Oremus Bahari Mandiri Surabaya
Authors: Nugraha Markus Asta Patma , Alwin Alwin
Published: June 2022

This study aims to determine the effect of Inaportnet on the effectiveness of ship entry and exit permits at PT Oremus Bahari Mandiri Surabaya. Data collection was carried out at PT Oremus Bahari Mandiri Surabaya in June 2019 by means of observation, study documentation, and distributing questionnaires. The collected data was processed using simple linear regression analysis techniques, validity test, reliability test, and coefficient of determination. The results showed that Inaportnet at PT Oremus Bahari Mandiri Surabaya has been running well with an R2 value of 0.804 or 80.4% Inaportnet has an effect on the effectiveness of Clearance in/out Ships at PT Oremus Bahari Mandiri Surabaya.
Model Komunikasi Coaching Untuk Pasangan Pernikahan di Bawah Umur (Remaja) Akibat Kehamilan Pranikah
Authors: Furrie Wulan
Published: June 2022

Anyone does not want a premarital pregnancy, especially when she is still a teenager (under 20 years. It has an impact on the physical and psychological things). This research aims to examine and analyze in-depth moral values in the form of beliefs, awareness, needs and explore the achievement of goals for premarital pregnant teenager for post-marital life, so that teenagers who have pressure from various parties because of premarital pregnancy and must undergo marriage at a young age can still gain a supposed role in their social life in the future, carried out through the intervention of a family coach, adopted from SCMR by David K. Berlo. This research method is qualitative with a phenomenological approach. The instrument that is used is an in-depth interview with a professional coach as a facilitator. Based on the results of the analysis that premarital pregnant adolescents who experience continuous coaching sessions will be more optimistic about the future because it rediscovers Needs, Values, Beliefs, Awareness, and Achievement of Goals as the guide to continue their life.
Komunikasi Persuasif dan Sikap Pada Perundungan dalam Serial Film 13 Reasons Why
Authors: Eleazar Roma Kristian , Irwandy Deddy
Published: June 2022

Nowadays, the condition of bullying cases committed by teenagers in Indonesia is still high, and it remains an unresolved issue, as well as the enthusiasm of Netflix viewers in Indonesia steadily increases, where the "13 Reasons Why" series is one of the most-watched series due to it raising the bullying issue. This study aims to determine Persuasive Communication and Attitudes Toward Bullying in the 13 Reasons Why series using the elaboration likelihood model as the main theory. This study uses quantitative methodology and data collection methods through an online questionnaire with a purposive sampling technique distributed to 137 student respondents who attend schools and universities known to have a seniority culture and are located in South Jakarta. After analyzing the data using SPSS (Statistical Package for the Social Sciences) version 24, the results showed that the persuasive communication of the 13 Reasons Why series had sufficient and positive influence with a correlation coefficient of 0,543 and a contribution value of 29,5% towards bullying attitudes where the dominant path taken by respondents in receiving persuasive messages is the central route.
Menyelami Makna Kekuatan Foto Jurnalistik Jenazah COVID-19 Karya Joshua Irwandi
Authors: Oktavianingtyas Irmawati , Wono Hilda Yunita , Karsten Hadassah Elisha , Prasetyo Agung
Published: June 2022

Foto jurnalistik fenomenal karya fotografer Joshua irwandi yang di ambil untuk National Geographic merupakan foto yang berhasil menarik simpati ribuan orang dari berbagai belahan dunia. Berbagai media massa online serta individu pengguna media sosial memiliki tafsir yang beraneka ragam mengenai foto tersebut. Foto jurnalistik ini menjadi masalah yang laik untuk diteliti karena muncul berbagai pro dan kontra dari berbagai sisi. Semiotika model Barthes memungkinkan kajian yang mampu menjangkau wilayah kebudayaan lain yang terkait dengan popular culture dan media massa juga dalam foto jurnalistik ini. Hasil dari analisis semiotika yang pertama adalah cara pengambilan gambar dalam penelitian ini dapat berfungsi sebagai penanda. Selanjutnya kesan pertama yang muncul saat melihat foto tersebut adalah jenazah layaknya mumi. Yang terakhir adalah atmosphere yang muncul dari gambar tersebut adalah sepi dan sendiri.
Komunikasi Pemasaran Pariwisata Desa Wisata Subang Selatan, Kabupaten Subang, Jawa Barat
Authors: Syah Firman , Syafganti Imam , Muharram Asep Taufik
Published: June 2022

Penelitian ini bertujuan untuk melihat komunikasi pemasaran pariwisata yang berjalan dan juga yang efektif di Subang Selatan. Sebab, Subang Selatan dengan ketinggian antara 500 meter hingga 1.500 meter ini memiliki destinasi wisata dengan daya tarik wisata yang berbeda-beda. Dengan pendekatan metode kualitatif diharapkan dapat memberikan informasi yang lebih dalam tentang masalah yang dikaji. Hasil diperoleh bahwa komunikasi pemasaran pariwisata yang selama ini sudah dilaksanakan desa wisata di Subang Selatan antara lain melalui media sosial di kanal YouTube, mulut ke mulut dari pengunjung yang pernah merasakan petualangan di beberapa desa wisata, hingga pemasaran langsung dengan menjalin kerjasama beberapa biro perjalanan dan agen perjalanan. Namun belum semua efektif berjalan mengingat pemilik akun bukan warga atau penggerak desa wisata. Sehingga internet (website) yang berasal dari hibah Politeknik Negeri Jakarta adalah yang efektif untuk komunikasi pemasaran pariwisata. Melalui url: http://dewisubangselatan.com/ para penggerak desa wisata dapat mengoperasikan langsung website dengan mengelola foto, video, tulisan serta tampilan yang sesuai harapan.
Pengaruh Terpaan Drama Seri Korea Di Media Streaming Viu Terhadap Perilaku Budaya & Gaya Hidup Dikalangan Wanita Di Indonesia
Authors: Dewi Lokita Pramesti , Furrie Wulan
Published: June 2022

Kesuksesan Drama Korea memiliki jumlah penggemar yang sangat besar di Indonesia terletak dari segi ceritanya yang sangat sederhana namun bermakna, tidak seperti drama dari negara lainnya seperti Jepang contohnya, yang terkadang terlihat lebih kaku alur ceritanya dibandingkan dengan drama Korea. Meskipun memiliki Genre yang sama dengan kebanyakan drama asia lainnya yaitu percintaan, namun drama Korea menawarkan kisah cerita yang segar, menarik, penuh inspiratif dibandingkan drama asia lainnya. Dan bahkan yang lebih menariknya adalah terkadang penonton tidak bisa memprediksi akhir cerita dari drama korea tersebut, dikarenakan alur ceritanya yang berbeda dengan drama TV lainnya. Sehingga membuat yang menonton akan ketagihan untuk menonton lagi episode – episode berikutnya.Dampak pengaruh yang dihasilkan dari menonton drama – drama Korea di Media Streaming VIU , khususnya para wanita di Indonesia ini menimbulkan pengaruh sikap ingin mengikuti atau meniru model,  gaya, budaya atau pola hidup dari idola – idola artis atau aktor Korea, baik itu dari pakaian yang mereka gunakan, bahasa, makanan, budaya dan lain sebagainya sehingga mereka berusaha untuk menunjukan dengan bangga identitas diri lewat produk Korea agar terlihat seperti orang Korea.
Evaluasi Penerapan Harga Transfer di PT Reebonz
Authors: Suryana Ade
Published: June 2022

This study aims to evaluate the transfer pricing activities of the transfer pricing practice conducted by PT Reebonz (“PT RB”) and its affiliates which are companies operating in a country with a lower tax rate than Indonesia in connection with compliance with the arm's length principle. This evaluation is carried out by analyzing the price setting which is measured based on Transactional Net Margin Method (TNMM) of independent comparison companies with the characteristics of similar industries to be compared with the net margin of PT RBI. This study used a qualitative method with a case study approach with data collection methods using interviews and documentation of data obtained from PT RB and data collection from the Bureau Van Dijk ("BVD") Database ("Oriana") external database. The results showed that the pricing measured based on the level of profitability of PT RB was within the interquartile range, so it could be concluded that PT RB had fulfilled the arm's length principle based on the taxation standards applicable in Indonesia. The research results are expected to be useful to increase understanding of the taxation aspects of setting transfer prices for affiliated transactions and their application to companies that carry out business activities in Indonesia and become a reference in setting transfer prices in conducting affiliate transactions for companies engaged in similar industrial sectors.
Analisis Penggunaan Spesifikasi Bahan Baku terhadap Laba Perusahaan Studi Kasus pada Pt Rimantara Putra Persada
Authors: Darno Darno , Laili Eka Nur , Purwanto Eko , Gama Tengtarto Jaya Adi , Destian Kuswana Rama
Published: June 2022

The research aims to find out the analysis of the use of raw material specifications on company profits. Sources of date used in this study are primary data and secondary data, where primary data is obtained directly from PT. Rimantara Putra Persada while secondary data were obtained from theory. Data analysis techniques use descriptive qualitative research method is research on the problem in the form of fact that currently exist in the company, while qualitative approach is a research procedure that produces descriptive data in the form of written or oral words from people and observed behaviors. The results of this study explained that the specification of standart type 79 thermo plastic paint raw material resulted in a profit percentage of 0,39%, the full type of 79 resulted in a profit percentage of 0,48% and full type of 98 resulted in a profit percentage of 0,13%. So that the most relative products genere profit to the company, namely the specification of raw materials thermo plastic paint type full 79.
Reformasi Birokrasi Di Indonesia, Sebuah Tinjauan Literatur
Authors: Akbar Gugun Geusan , Rulandari Novianita , Widaningsih Widaningsih
Published: June 2022

This article presents a review of the latest literature on Bureaucratic Reform in Indonesia and explores the development and changes of bureaucratic reform studies. This review includes 249 articles published in the Journal in the period 1998 to 2020. First, we conducted a bibliometric analysis that highlighted various matters regarding articles published in journals; second, we conducted a literature review that identified context, content, process, results, and topic changes. Our findings concentrate on the lack of detail about change processes and outcomes and the gaps between general theories used to study evolution. We propose an agenda for the study of bureaucratic reform of public organizations that focuses on its complex nature by building theoretical bridges and undertaking more in-depth empirical and comparative studies of change processes.
Failure Analysis of a Mixed-Signal CCD Camcorder ASIC
Authors: Righter Alan , Kennen Alan
Published: June 2022

Techniques used by failure analysts to provide proper stimuli to diagnose failures in mixed-signal ICs differ from routine digital IC tester stimuli. Mixed-signal parts not only require vector stimulus (i.e., set timing and frequency base), but also analog output sense signals, which are classified by differences in magnitude, frequency, and current. This article explains how a mixed-signal ASIC was analyzed using various signal stimuli.
New Technique: Scanning Laser-SQUID Microscopy: A Novel Non-contact Electrical Inspection and Failure Analysis Technique
Authors: Nikawa Kiyoshi
Published: June 2022

Scanning laser-SQUID microscopy is a new electrical inspection and failure analysis technique that can detect open, high-resistance, and shorted interconnects without electrical contact in areas ranging in size from a few square microns to an entire die. This article describes the setup of a prototype laser-SQUID system, explaining how it works and how it compares to other nondestructive defect localization techniques. It presents application examples in which laser-SQUID microscopy is used to locate gate oxide shorts to within 1.3 μm and detect IC defects prior to bond-pad pattering and after bonding and packaging. It also includes a series of images acquired from a board-mounted chip with fields of view ranging from 5 x 5 mm down to 50 x 50 μm.
Morphology of the genital structures in some species of the genus Dinothenarus Thomson, 1858 (Coleoptera: Staphylinidae: Staphylininae)
Authors: Khachikov E.A.
Published: June 2022

The structures of the genitalia of the representatives of the genus Dinothenarus Thomson, 1858 [D. pubescens (De Geer, 1774), D. flavocephalus (Goeze, 1777), D. arrosus (Eppelsheim, 1890) and D. sibiricus (Gebler, 1830)] are described. Topology, morphology and nomenclature of some structures (spermatheca, vagina, penis tube, endophallus and their components) are specified. The homology of these structures is discussed.
The Mission and the role of African women in solving of global problems of our time
Authors: Grishina Nina V.
Published: June 2022

In recent decades, all over the world, including on the African continent, there has been an unprecedented increase in the activity of women in the economy, social and political life, in the fields of culture, art, science and education. The international cooperation of representatives of state authorities and activists of women's organizations is being strengthened and expanded, a vivid example of which was the III Eurasian Women's Forum held in St. Petersburg on October 13-15, 2021, which brought together representatives from 110 countries and 20 international organizations.
More than 90 events were held in the business part of the forum: sessions, discussion clubs, business dialogues, business meetings, during which topical issues related not only to the place and role of women in solving global problems of our time, but also problems affecting the life, health, well-being and progressive development of each individual and the world community as a whole were discussed.
The Far Eastern Dimension of the Russian Pivot to the East. Will China close Russia's sanctions gaps?
Authors: Luzyanin Sergey G.
Published: June 2022

In the context of Western sanctions pressure on Russia, the role and importance of the Russian Far East is growing significantly. Siberia and the Far East are becoming the Russia's main strategic windows to East Asia, primarily to China. The historical background of the formation of Russian transboundary corridors is associated with the definition of borders in the 17th - 20th centuries with China, Mongolia, Korea and Japan. For 400 years, Russia has reached its Far Eastern borders.
Currently, with the reduction of political and economic relations with Japan and South Korea, there is an increase in trade, hydrocarbon cooperation, and investment with China. The Chinese dimension becomes the main one in Russia's pivot to the East. The key element of this pivot is the modernization of the transport and logistics structure of the Far East, the construction of new seaports, railways and border crossings. The combination of administrative and liberal market approaches makes it possible to bring Russian-Chinese cooperation to a new higher level. China cannot become the main savior of Russia in the ongoing sanctions war. The development of our own import substitution is the main way to fight against Western sanctions. But China can significantly minimize and soften the Western sanctions blow. Taking a neutral position in the Ukrainian events, China is strengthening the Russian-Chinese base of strategic partnership, fully supporting Russia in matters of global and regional security. High political relations influence on the China's economic support for Russia.
Type intrusive series of the Far East belt of lithium-fluoric granites and its ore content
Authors: Alekseev Viktor
Published: June 2022

The evolution and ore content of granitoid magmatism in the Far East belt of lithium-fluoric granites lying in the Russian sector of the Pacific ore belt have been studied. Correlation of intrusive series in the Novosibirsk-Chukotka, Yana-Kolyma and Sikhote-Alin granitoid provinces of the studied region allowed to establish the unity of composition, evolution, and ore content of the Late Mesozoic granitoid magmatism. On this basis, a model of the type potentially ore-bearing intrusive series of the Far East belt of lithium-fluoric granites has been developed: complexes of diorite-granodiorite and granite formations → complexes of monzonite-syenite and granite-granosyenite formations → complexes of leucogranite and alaskite formations → complexes of rare-metal lithium-fluoric granite formation.  The main petrological trend in granitoid evolution is increasing silicic acidity, alkalinity, and rare-metal-tin specialization along with decreasing size and number of intrusions. At the end of the intrusive series, small complexes of rare-metal lithium-fluoric granites form. The main metallogenic trend in granitoid evolution is an increasing ore-generating potential of intrusive complexes with their growing differentiation. Ore-bearing rare-metal-granite magmatism of the Russian Far East developed in the Late Cretaceous and determined the formation of large tungsten-tin deposits with associated rare metals: Ta, Nb, Li, Cs, Rb, In in areas with completed intrusive series. Incompleteness of granitoid series of the Pacific ore belt should be considered as a potential sign of blind rare-metal-tin mineralization. The Far East belt of lithium-fluoric granites extends to the Chinese and Alaskan sectors of the Pacific belt, which allows the model of the type ore-bearing intrusive series to be used in the territories adjacent to Russia.