Jurnal Vokasi Indonesia
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    142 research outputs found

    EFFECTIVENESS MENIRAN ( Phyllanthus niruri Linn ) AS IMMUNOMODULATION ON LYMPHOCYTE OF BROILER INFECTED WITH ENTEROTOXIN ESCHERICHIA COLI RESISTANT ANTIBIOTICS

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    Enterotoxin Escherichia coli resistant to antibiotics on broiler. The used of antibiotics should be re-evaluated, as well as over Escherichia coli enterotoxin. Plants meniran (Phyllanthus niruri Linn) is a plant that can be used as an alternative prevention and treatment of diseases caused by Escherichia coli enterotoxin. In this research, broilers at the age of 23 days were divided into six groups. Two groups are positive control was infected by Escherichia coli and negative control was not infected by Escherichia coli. Three groups are extract of Phyllanthus niruri Linn. plant that variety in three dosage: 20%, 25%, 30% and antibiotic. After five days treatment the broiler was to take the sample of blood tissue. The data were tested with Annova and continued by Duncan multiple range test. There was a significant difference of immunomodulation activity between treatment group doses 30% has been able to decrease lymphocyte on blood. The result showed doses 30% can be used as immunomodulation to Escherichia coli.Keywords: Phyllanthus niruri Linn. extract, Immunomodulation, Escherichia coli, Broiler, Lymphocyt

    PERKEMBANGAN CONTROL FOREIGN CORPORATION (CFC ) RULES DI INDONESIA DALAM UPAYA MENGAMANKAN PENERIMAAN NEGARA DARI SEKTOR PAJAK

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    Globalisasi ekonomi telah memberikan dampak semakin meningkatnya transaksi internasional yang dilakukan oleh perusahaan-perusahaan multinasional . Dalam upaya mencapai laba yang optimal, perusahaanp perusahaan multinational tersebut melakukan berbagai upaya efisiensi, baik yang yang dilakukan dengan cara-cara yang legal maupun yang illegal.  Upaya tersebut adalah melakukan penghindaran pajak internasional. Salah satu bentuk penghindaran pajak yang dilakukan adalah melalui skema Control Foreign Corporation (CFC), yaitu upaya penghindaran pajak yang dilakukan dengan cara menunda pengakuan penghasilan dari modal yang bersumber dari luar negeri (khususnya di negara tax haven) untuk dikenakan pajak di dalam negeri. Praktik penghindaran pajak dengan skema ini dapat menggerus penerimaan negara dari sektor pajak. Bagi negara Indonesia yang menjadikan penerimaan pajak sebagai primadona penerimaan negara, hal ini merupakan acaman yang serius. Oleh karena itu untuk menangkal praktik penghindaran pajak ini negara Indonesia membuat CFC Rules. CFC Rules di Indonesia sudah beberapa kali diperbaharui dalam upaya menutup peluang-peluang penghindaran pajak tersebut sekaligus untuk mengamankan penerimaan negara dari sektor pajak.Kata kunci: penghindaran pajak, Control Foreign Corporation (CFC), CFC Rule

    TINJAUAN ATAS ASAS KEADILAN & KEMUDAHAN ADMINISTRASI PAJAK DALAM PENGENAAN PAJAK PENGHASILAN FINAL 1% TERHADAP WAJIB PAJAK UMKM

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    Tujuan Penerapan Kebijakan Pajak Penghasilan Final dengan tarif 1% bagi Wajib Pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM)  adalah untuk meningkatkan penerimaan pajak dari sektor UMKM, yang dikategorikan sebagai kegiatan ekonomi bawah tanah karena aktivitas ekonominya yang tidak terdeteksi oleh sistem pemungutan pajak konvensional. Penerapan PPh Final ini lebih mengedepankan Asas Kemudahan Administrasi Perpajakan dengan mengabaikan Asas Keadilan, agar pelaku UMKM ini masuk dalam database Wajib Pajak Direktorat Jenderal Pajak, untuk kemudian dapat melaksanakan kewajiban perpajakannya. Metode penelitian yang dipakai adalah pendekatan kualitatif yang bersifat deskriptif. Data yang diperoleh merupakan data primer dan sekunder yang dapat dijadikan tinjauan dan landasan peneliti untuk menganalisis permasalahan-permasalahan yang ada. Hasil penelitian dan analisis yang telah peneliti lakukan adalah bahwa pada pelaksanaannya Asas Kemudahan Administasi Pajak yang dikedepankan oleh pembuat kebijakan tidak sepenuhnya tercapai, kebijakan PPh Final ini menimbulkan tambahan beban administrasi pajak bagi Wajib Pajak yang tunduk dengan kebijakan ini

    HEAT TREATMENT OF ALUMINIUM MATRIX COMPOSITE (AMC) REINFORCEMENT ORGANOCLAY FOR AUTOMOTIVE APPLICATION

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    Aluminum Matrix Composites (AMC) reinforced montmorillonite (MMT) was performed using cationic surfactant , Artificial Aging and stir casting method. The content of MMT as a filler is 3%wt. Characterization were performed using Xray Difractometer, ultrasonic testing, SEM, and Hardness Vickers. The results show increase in crystallographic parameter, decrease in density, shiffting in XRD pattern and increase in hardness.Keywords: metal, composite, matrix, aluminum, AMC, MMC, organoclay, heat treatment MMT, artificial aging,stir casting, automotiv

    Industrial-Based Learning (IBL): Promoting Excellent on Polytechnics and Vocational Higher Education

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    The industrial sector plays an important role in the national and global economy. A significant global change has shaped many industries recently: That is, industrial operation modes have shifted from local to global markets. Digital business and the implementation of extended enterprise are becoming a new playground and have become strategies for survival. Based on this, we find that more practical and business-oriented education (polytechnics and vocational higher education (PVHE), specifically) is actively participating and playing an important role in industrializing the nation. The current and future competitiveness of national industry depends on highly educated and motivated professionals, as their capabilities are critical to future industry viability. and vocational higher education (PVHE) in Indonesia are required to be included as major drivers with important roles in promoting excellence for national industry, leveraging their competitive advantages, and leveling up the national economics in order to cope with global challenges in the years to come[1]. In general, the practice of most PVHE in Indonesia has been carried out separately and independently from industry. It is difficult for industry to comprehend and adapt directly to the technological advances from the PVHE. Therefore, PVHE needs a new collaboration approach in order to prepare industry for innovation and to maintain its competitive advantages.This paper will discuss a specific implementation of manufacturing education in one PVHE in Indonesia, known as Politeknik Manufaktur (POLMAN) Bandung. The discussion emphasizes the way in which POLMAN Bandung carries out manufacturing education by means of an Industrial-Based Learning (IBL) model that embraces collaboration between education and industry. Implemented in the last two decades, POLMAN Bandung’s IBL model has shown its quality as a promising breakthrough for integrating a “real” industry environment with the education concept. With IBL, POLMAN Bandung has been able to establish a new definition and education paradigms within which direct involvement of all stakeholders is carried out through a number of collaborative actions linking needs of both the industrial and education systems. Moreover, IBL brings up a number of important issues in manufacturing education, such as embedding entrepreneurship and innovation within the education system, providing an education model as a means of developing qualified workforces and professionals for new job environments, and promoting an integrated approach of Tri-Dharma Perguruan Tinggi (education and training, research and technology transfers, and community services). POLMAN Bandung IBL is one of promising models in manufacturing education as it is able to address a number of emerging challenges related to industry, academia and society in general (including government); as well as to comprehend the implementation of knowledge transfer to maintain technological excellence in industry. Furthermore, POLMAN Bandung IBL also promotes and develops competency and professionalism that can be used as a strategic framework for promoting productive teaching and active learning at the PVHE in general

    Analysis of Behaviour of E-learning Users by Unified Teory of Acceptance and Use of Technology (UTAUT) Model A Case Study of Vocational Education in Halu Oleo University

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    E-learning (EL) as a supporting tool in learning process has increasingly developed because the implementation of the tool will be helpful for both lecturers and students to be more interactive in delivering materials and to evaluate learning outcomes. Analysis of the user’s behavior was required to measure the success rate of the implementation of e-learning. One of the models used in the present study was Unified Theory of Acceptance and Use of Technology (UTAUT). The model was designed to explain the behavior of the users on the information technology. The main variable was behavioral intention with four elements namely performance expectancy, effort expectancy, social influence and facilitating conditions. Data were collected randomly from the students of vocational education, university of Halu Oleo by distributing questioners to the e-learner users. The data were then validated and analyzed using regression analysis. The results showed EL affected the behavioral intention, performance expectancy, effort expectancy, social influence and facilitating conditions

    TRADITIONAL MEDICINAL PLANTS AS AN ELEMENT OF THEMATIC GARDEN LANDSCAPE AT SMAN 1 PONDIDAHA, KONAWE SELATAN, SULAWESI TENGGARA

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    Knowledge of traditional medicinal plants among teenagers are quite low, that caused by the information is very limited as well as the difficulty of obtaining real-life examples of traditional medicinal plants. Those inspired us to cooperate with SMAN 1 Pondidaha District Konawe (Sulawesi Tenggara) in an effort to provide solutions to these problems. SMAN 1 Pondidaha has vacant land large enough. Through IbM program (Ipteks bagi Masyarakat, science and technology for the People) Ministry or Research and Technology and Higher Education, we made thematic landscape in SMAN 1 Pondidaha locations using traditional medicinal plants as fillers garden or park. The method was conducted on the survey and measurement, search species of plants data that suitable with the design, preparation  of location and soil for planting of medicinal plants, labeling and maintenance. The results showed there are 6 types of medicinal plants are required for the design, namely 1) medicinal plants such as jarak (Jatropha curcas), jarak merah (J. gossypifolia), jarak tintir (J. multifida) and bougainvillea (Bougenvillea spectabilis), 2) medicinal plants and aesthetics, for example kembang sepatu (Hisbiscus rosasinensis), kembang nusa endah (Mussaenda philippia), tapak dara (Catharanthus roseus), 3) Barrier crops include gandaruso (Justisia gandarusso), Ashoka (Saraca asoca), teh-tehan (Duranti erecta), kroton (Codiacum variegatum), mangkokan (Notophanax scutellarium), 4) Vertical garden Plants  include lavender (Lavendula angustifolia), selasih (Ocium sp.), pancawarna (Hydrongea macrophylla), cabe hias (Solanum pseudo-capsicum), 5) Shade plants, for example pule (Alstonia scholaris), ketapang (Terminalia catappa), kelapa (Cocus nucifera), kamboja (Plumeria sp.), beringin (Ficus benjamina) and 6) Cover crops such as bunga kriminil (Althenantera amoena), rumput gajah (Pennisetum purpureum), rumput jepang (Zoysia japonica). These plants are used by the people as a remedy for various diseases.Keywords: Traditional medicinal plants, landscape, thematic, SMAN 1 Pondidah

    KEPUASAN PENGGUNA PELAYANAN PARK AND RIDE DI DKI JAKARTA (STUDI PERBANDINGAN ANTARA PARK AND RIDE TERMINAL RAGUNAN DAN TERMINAL KAMPUNG RAMBUTAN)

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    Park and ride merupakan sarana parkir yang menunjang bus Transjakarta dan dibuat untuk tujuan menarik minat pengguna kendaraan pribadi agar beralih ke transportasi masal sehingga dapat mengurangi penggunaan kendaraan pribadi di dalam kota. Kepuasan para pengguna merupakan ukuran dari kelayakan dan keberhasilan park and ride yang dibuat serta dijalankan oleh pemerintah DKI Jakarta. Tujuan dari penelitian ini adalah untuk menjelaskan kepuasan konsumen terhadap fasilitas park and ride yang disediakan oleh pemerintah DKI Jakarta sebagai penunjang sarana transportasi umum di Jakarta. Pendekatan penelitian ini menggunakan metode kuantitatif dengan metode pengumpulan data dengan menyebar kuesioner ke pengguna park and ride dan wawancara singkat. Hasil dari penelitian menunjukkan para pengguna telah puas dengan fasilitas dan pelayanan yang diberikan meskipun masih terdapat beberapa fasilitas penunjang yang perlu ditingkatkan. Kata kunci; Park and Rid

    ANALYSIS OF IODINE CONTENT IN TABLE SALT

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    Iodine is essential nutrients for human body. It is needed by thyroid gland to produce thyroxine hormone. Human body cannot produce iodine by itself. There are some sources of iodine in food such as seafood, milk, egg, fruit and vegetable that can be consumed to fulfill the daily needs. Table salt is one of iodine’s source that routinely consumed, based on SNI No. 3556:2010, it has to be fortified by potassium iodate of 30-80 ppm. Lack of iodine intake will lead a disorder called Iodine Deficiency Disorders (IDD) which generally manifested as mumps. In this research, the analysis of iodate content in table salt was done by formation of blue I2-starch complex. The several optimum conditions showed for this measurement such as maximum wavelength, type and concentration of acid, and complex stability time. Based on commercial table salt sample analysis, showed that only 50% of our sample contain suitable amount of iodine while the others contains lower or almost no iodine. Keyword; table salt, iodine, iodate, I2-starch comple

    Investigation of Intercalation of Sodium-Montmorillonite with Octadecyl Trimethyl Ammonium Bromide Surfactant

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    Sodium-montmorillonite (Na+-MMT) was intercalation modified with octadecyl trimethyl ammonium bromide (OTAB) in aqueous suspension via an ion exchange mechanism. Fourier transform infrared spectroscopy (FTIR) study indicates that OTAB is successfully intercalated into Na+-MMT layers and/or adsorbed on the surface of Na+-MMT. X-ray diffraction (XRD) analysis revealed that the interlayer spacing of the Na+-MMT was extended with the content of OTAB increasing, and the maximum spacing can reach about 3.80 nm. Results of scanning electron microscopy (SEM) analysis reveals the morphologies change from spherical-like particles to high-aspect ratio flakes after modification. Different configurations of OTA+ chains within MMT interlayer are proposed based on the above analysis. The results of contact angle and the dispersion analysis show that the surface wettability of Na+-MMT is converted from hydrophilic to organophilic

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