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THE EFFECT OF SEVERAL PLANTING MEDIA ON THE PERFORMANCE OF MELON (Cucumis melo L.) MICROGREENS
Full text linkMicrogreens are vegetables that are harvested at young age with the cotyledons fully blooming but the true leaves not yet growing. Microgreens can be produced from several grain commodities such as melon seeds. In fact, melon seeds can be used as raw material of microgreens which have high economic value. There is limited information regarding melon seeds to make microgreens, regarding the use of planting media in the microgreens production, so research needs to be carried out regarding several planting media effect on the performance of microgreens. The research was conducted at the Experimental Garden and Integrated Laboratory of the Agroecotechnology Study Program, Trilogy University from March to April 2021. The research used Complete Randomized Block Design (CRBD) with two-factor and triplicate . The first factor was the type of melon which consists of mesh melon and golden melon. The second factor was the planting medium which consists of 4 types, namely, husk charcoal, sand, rockwool and zeolite. The research results showed that the planting medium and type of melon had a significant effect on the production of melon microgreens. The best medium for producing golden melon microgreens was sand, while for mesh melons was charcoal husks
TINJAUAN KEPATUHAN PAJAK ATAS PENERAPAN E-BILLING DAN E-FILING WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Full text linkThis study aims to review the implementation of e-billing and e-filing, the level of compliance of Individual Taxpayers and SMEs, and the effect of the COVID-19 pandemic on the use of e-billing and e-filing. This research was conducted at KPP Pratama Temanggung for Individual Taxpayers periods 2018 - 2020. The results of the study can be concluded that KPP Pratama Temanggung has implemented the use of e-billing and e-filing, and the level of compliance seen from the period of submitting Annual Tax Returns in 2020 the number of Taxpayers who filed Tax Returns on time has decreased. The effect of the COVID-19 pandemic on tax payments in 2020 on the amount of tax revenue from MSME taxpayers has decreased. Meanwhile, the effect of the COVID-19 pandemic on the reporting of Annual Tax Returns does not affect e-filing reporting when viewed from the increase in the realization of the submission of Annual Tax Return reporting. However, when viewed from the level of compliance of the Annual Tax Return reporting period with e-filing, Taxpayers who submit Annual Tax Returns with e-filing on time have decreased.Keywords: E-billing, E-Filling, Tax Complianc
Battery Performance Evaluation through Decision Tree
Full text linkThis study addresses the pervasive concern surrounding battery performance degradation in electronic devices. While some attribute this decline to device aging, a significant portion of the population lacks awareness of the precise factors contributing to diminished battery efficiency. Consequently, the research investigates the factors related to battery performance, aiming to identify the determinants of reduced efficiency. Decision trees are used to meticulously analyze the intricate relationships between variables and discern the factors that respondents perceive as causative of diminished battery performance. This algorithm is chosen since, in predicting high-capacity lithium-ion battery performance, the decision tree outperforms other algorithms in machine learning in accuracy. The study elucidates diverse user preferences, with 55.38% favoring Android and 44.62% expressing a preference for iOS, indicating disparate perceptions of battery health: 61.54% consider their batteries as "Good," while 38.46% acknowledge a decline. The decision tree analysis of 195 participants underscores the pronounced impact of prolonged usage on battery health, revealing that 95% maintain good battery performance. In contrast, 27.69% of Android users face reduced battery performance, emphasizing the need for targeted user education and Android manufacturers to prioritize device longevity. The ultimate objective is to give readers a comprehensive understanding of the dynamics of battery performance in the context of device aging and its contributing factors and give some input to manufacturers and service providers.
Evaluating the Performance of ETSI-ITS Multi-Stack Protocols for V2V Communication in VANETs: A Simulation Study
Full text linkThe research evaluates various multi-stack protocols for Vehicular Ad-hoc Networks (VANETs), focusing on Vehicle-to-Vehicle (V2V) communication scenarios with Emergency Vehicle (EV) simulations. The study uses the ns-3 network and SUMO (Simulation of Urban MObility) traffic simulators to test these protocols in diverse scenarios, including fluctuating data rates and dense network conditions. By implementing the IEEE 802.11p protocol alongside vehicular message dissemination stacks compliant with ETSI (European Telecommunications Standards Institute) ITS (Intelligent Transport Systems) standards, the study performs simulation experiments with varying vehicle counts, ranging from 20 to 35. It employs two distinct data rate configurations while maintaining a constant transmission power of 23 dBm. The results indicate a decline in the average Packet Reception Ratio (PRR) as vehicle density increases, indicating heightened contention and interference. At the same time, there is an observed increase in average latency, contributing to increased message transmission and reception delays. The quantitative analysis demonstrates an inverse relationship between the average PRR and the total vehicle count when the SEND_CAM message is enabled. On the other hand, disabling SEND_CAM maintains a relatively consistent average PRR across scenarios. Additionally, a positive correlation between vehicle count and average latency underlines the impact of network congestion and interference on communication efficacy within VANETs. Despite suboptimal PRR values falling between 41% and 47%, latency performance remains satisfactory, with average latency durations ranging from 0.154 s to 0.187 s. Notably, the SEND_CAM parameter status shows negligible impact on protocol performance, suggesting that network density plays a more pivotal role. Finally, this study offers valuable insights into the trade-offs and challenges of multi-stack protocols in V2V communication within VANETs. Further optimization efforts are recommended to improve packet reception ratios, especially in high-vehicle-density environments, while maintaining acceptable latency levels. These findings contribute to the ongoing efforts to enhance the reliability and efficiency of communication protocols in VANETs, thus advancing the development of intelligent transportation systems. The study's quantitative protocol performance analysis under varying network conditions provides valuable guidance for optimizing V2V communication deployments in VANETs
RESPONSE OF IMAGO Spodoptera exigua HUBNER ATTRACTION TO TWO TYPES OF TRAPS ON ONION PLANTS
Full text linkOne solution to solve pest problems in shallot cultivation is to apply the concept of Integrated Pest Management (IPM). An example of IPM that can be used is the use of light traps and sex pheromone traps, where both traps have been proven to be able to control the population of S. exigua Hubner in shallot plants. This study used RAK (Randomized Group Design) with 1 factor, namely the type of trap. The observation variables observed were the number of trapped imago, the number of egg clusters, the intensity of the attack, and production yield. Based on the results showed that S. exigua Hubner imago was more trapped in the lamp trap which amounted to 197.67 heads than the sex pheromone trap which only amounted to 14.01 heads. The number of egg groups in the sex pheromone trap plot was 0.28 and in the light trap plot was 0.18. The larval population in the sex pheromone trap plot was higher at 3.58 individuals than in the lamp trap plot at 3.16 individuals. The intensity of S. exigua infestation in the light trap plots was lower at 126.66 while in the sex pheromone trap plots, it was 155. The use of light traps to control the S. exigua population also provides higher production and profit than using sex pheromone traps.
PENGARUH PENGETAHUAN PERPAJAKAN DAN LOVE OF MONEY TERHADAP PERSEPSI PENGGELAPAN PAJAK
Full text linkThis research was conducted with the aim to determine the effect of tax knowledge and love of money on the perception of tax evasion. The population in this study were all individual taxpayers at PGC (Pusat Grosir Cililitan). The survey was conducted from February to June 2022. In taking the sample of this study using a purposive sampling method. Data collection techniques through questionnaires and obtained as many as 357 respondents. The results of this study show that tax knowledge has a negative and significant effect on tax evasion perceptions and love of money has a positive and significant effect on tax evasion perceptionsKeywords: Tax Knowledge, Love of Money, and Tax Evasion Perception
IMPLEMENTASI METODE TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) PADA PT EKA BOGA INTI
Full text linkThis research aims to implement the Time-Driven Activity-Based Costing (TDABC) method at PT Eka Boga Inti to provide a reference to the company regarding the effectiveness and accuracy in calculating the time, resource capacity, and costs required of each activity in the grocery distribution process. This research can contribute to helping companies obtain more accurate and transparent cost information related to activities in the grocery distribution process from the central factory to HokBen branches. This research is a type of qualitative research with data collection techniques through observation, and interviews. Furthermore, activity analysis and data analysis are carried out on the data obtained from researchers. Based on the results of the interview, PT Eka Boga Inti uses the Plan, Do, Check, Action (PDCA) method and TMS evaluation to measure the food ingredient distribution process. The PDCA method has several shortcomings including difficulty in measuring effectiveness and this method does not specifically take into account costs. The results of this study present the cost calculation in the food distribution process carried out by PT Eka Boga Inti using the Time-Driven Activity-Based Costing (TDABC) method.Keywords: Distribution Process, Time-Driven Activity-Based Costing, Cost Rat
PENINGKATAN KEMAMPUAN MENGENAL HURUF MELALUI PERMAINAN KARTU HURUF PADA RA. AS-SYARIF SIBANGGOR JAE
Full text linkMasalah utama dalam penelitian ini adalah, apakah dengan penggunaan media kartu huruf dapat meningkatkan kemampuan mengenal huruf pada anak didik A di RA. As-Syarif. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kemampuan anak usia dini setelah menggunakan media kartu huruf dalam menambah ilmu pengetahuan khususnya dalam meningkatkan kemampuan mengenal huruf dan diharapkan dapat bermanfaat bagi anak, guru, dan sekolah. Jenis penelitian ini adalah penelitian tindakan kelas (class action Research) yang terdiri dari dua siklus dilaksanakan 2 kali pertemuan setiap siklus, prosedur penelitian meliputi perencanaan, pelaksanaan, pengamatan/observasi, dan refleksi, subjek dalam penelitian ini adalah anak usia dini kelompok di RA. As-Syarif sebayak 33 orang anak. Hasil penelitian menunjukkan bahwa penggunaan media kartu huruf dapat meningkatkan kemampuan mengenal huruf abjad pada anak. Hasil pada siklus 1 diketahui terdapat peningkatan kemampuan mengenal huruf alfabet dibandingkan dengan pratidakan. Pada siklus II diperoleh presentase lebih besar dan berada pada kriteria berkembang Sangat Baik, dimana telah mencapai indikator keberhasilan yang telah ditetapkan Berdasarkan hasil penelitian di atas, disimpulkan bahwa penggunaan media kartu huruf dapat meningkatkan kemampuan mengenal haruf alpabet pada anak usia dini di RA. As-Syarif
PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT REKADAYA ELEKTRIKA
No full textThis research focuses on a case study of the company PT Rekadaya Elektrika and aims to analyze the role of audit in the governance of electrical engineering companies. The research method used is secondary research, which collects data from reliable sources including company data and related literature. This research shows that auditing plays an important role in ensuring the company complies with applicable regulations, increasing transparency, and improving the efficiency and effectiveness of company operations. This study provides detailed insights into how corporate governance can be improved through the implementation of good and proper audit practices.Keywords: Auditor; Internal Auditor; External Auditor; Corporate Governanc
PENGARUH PERSEPSI KEADILAN, SISTEM PERPAJAKAN, DAN DISKRIMINASI WAJIB PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)
Full text linkThis study aims to determine and analyze the effect of Perceptions of Justice, Tax System and Discrimination on tax evasion based on the perceptions of Individual Taxpayers (WPOP). The data in this study used primary data obtained from 100 respondents by distributing questionnaires. This study uses the SEM-PLS (Partial Least Square) method using SmartPLScversion 3 software. This study shows that the Perception of Justice has a negative and significant effect on tax evasion, the tax system has a not significant effect on tax evasion, discrimination has a positive and significant effect against tax evasion.Keywords: Perception of Fairness; Tax System; Discriminatio