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The Effectiveness of the Land and Building Tax Revenue System in Optimising Regional Original Income in Serdang Bedagai Regency
The Financial Capacity of Regions, Particularly Local Own-Source Revenue
(PAD), as a Key Challenge in Development and Public Services. Local taxes and
levies, such as Land and Building Tax (PBB), are key components of PAD.
However, PAD realization in Serdang Bedagai Regency remains fluctuating, with
PBB contributions dominated by toll road taxes. This inconsistency in PBB
realization stems from late tax payments, an insufficient number of tax officers
relative to the region's vast area, and a non-integrated manual system. This study
aims to analyze the effectiveness of the Land and Building Tax (PBB) collection
system as a primary component of PAD in Serdang Bedagai Regency. Using a
qualitative descriptive method, data was collected through observation, document
studies, and in-depth interviews with purposively selected informants, including
Bapenda (Regional Revenue Agency) staff, taxpayers, and related stakeholders.
The findings indicate that PBB contributes 30-40% of PAD, with an average annual
revenue growth of 12% post-pandemic. This increase is driven by updates to
taxpayer data, digital payment systems, adjustments to the Tax Object Sales Value
(NJOP), and inter-institutional collaboration. Digital transformation, such as
online payment applications and Geographic Information System (GIS)
integration, has improved PBB collection efficiency and accuracy. However,
challenges persist, including uneven taxpayer awareness, limited technological
access in remote areas, and dynamic property data changes. Employee motivation
factors have contributed to a 20% productivity increase and 98% employee
attendance. Taxpayer compliance is influenced by digital payment convenience,
incentives, and transparency in tax fund allocation, though public resistance
remains. The study recommends strengthening the tax database, improving human
resource capacity, expanding digital infrastructure, and adopting inclusive
approaches for remote communities to ensure PBB becomes a stable and equitable
PAD source. Policy implications emphasize balancing digital transformation with
a human-centric approach to create an effective, fair, and sustainable regional tax
system282 PagesTesis Magiste
Study of Distribution Pattern of State Educational Facilities in Sei Rampah District Serdang Bedagai Regency
Access to education is recognized as a fundamental right for all Indonesian citizens. The quality of education can be improved by ensuring affordable educational facilities are available to every citizen. In Sei Rampah district, Serdang Bedagai regency, there are significant disparities in the distribution of educational facilities. A study was conducted to analyze the distribution pattern of these facilities, assess the need for additional facilities, and determine the accessibility of existing facilities. The research was conducted using a descriptive quantitative method, with data analysis involving nearest neighbor analysis and spatial analysis using GIS. The results show that the distribution pattern of public schools in Sei Rampah District is quite diverse, where public primary schools have a random pattern, public junior high schools have a uniform pattern and public senior high schools and vocational schools have a clustering pattern. Regarding the need for educational facilities for the next 10 years (2033) based on population, it is identified that primary schools require 11 public primary schools, junior high schools require 4 public junior high schools. Meanwhile, senior high schools need 5 public senior high schools and vocational high schools need 4 public vocational high schools in order to meet the needs of schools based on population. In addition, the results also show that the average area of coverage distance for public schools are Near and Medium, which means that students can reach their schools within 5-20 minutes on foot. However, for Public senior high schools and vocational high schools, due to the unmet need for schools as well as the clustered pattern of school distribution, these schools cannot accommodate students in all urban villages in Sei Rampah so that potentially these students attend schools in the nearest district.135 PagesTesis Magiste
Design of Pineapple (Ananas comosus L.) Skin and Core Peeling Machine with Pneumatic System
Pineapple (Ananas comosus L.) is a tropical fruit extensively consumed
and processed into various food products. Manual peeling of pineapple skin and
core is labor-intensive, time-consuming, and poses occupational safety risks. This
research aims to develop the design of a pineapple skin and core peeling machine
employing a pneumatic system and to evaluate its performance through
computational simulation using SolidWorks software. The research methodology
comprises functional and structural design analysis, engineering calculations,
technical drawing development, static structural analysis, and kinematic
simulation. Design specifications reveal overall dimensions of 65 cm × 40 cm ×
60 cm, incorporating principal components: stainless steel 204 cutting blades, SC
50×200 pneumatic cylinder, 1 HP compressor with 8 bar operating pressure, and
ST 37 steel L-profile structural frame. Engineering calculations establish the
required peeling force of 88.3 N at 0.451 bar operating pressure. The pneumatic
actuation system generates forward and retraction piston forces of 982.14 N and
973.09 N respectively, consuming 2.92 liters of compressed air per operational
cycle. Finite element analysis demonstrates maximum frame stress of 72.58 MPa,
displacement of 0.494 mm, and safety factor of 1, confirming adequate structural
integrity and load-bearing capability. Kinematic simulation validates consistent
blade operation within a 5-second operational cycle. The proposed design
presents a technically feasible solution for prototype fabrication, potentially
enhancing operational efficiency in pineapple processing applications.57 PagesSkripsi Sarjan
Analysis of Supplier Relationship Performance and Supplier Relationship Improvement Using the DMAIC Method at PT. Ujang Jaya International
Coffee is one of Indonesia’s main export commodities, contributing significantly to national foreign exchange earnings. The majority of coffee supply comes from smallholder farmers across various regions. PT. Ujang Jaya International, a coffee exporting company, faces challenges in maintaining supply stability due to informal and unstructured relationships with its suppliers. This condition leads to fluctuating supply and weakens the company’s export competitiveness. This study aims to evaluate the supplier relationship using the Supplier Relationship Performance Measurement (SRPM) approach, which includes six key variables: trust, bargaining power, transparency, communication, commitment, and sustainability. Additionally, the study proposes improvement plans using the DMAIC method (Define, Measure, Analyze, Improve, Control). Data were collected through questionnaires distributed to both the company and suppliers, supported by in-depth interviews for validation. The findings indicate that the quality of the relationship is at a moderate level, with significant weaknesses in commitment and bargaining power. Recommended improvements include the implementation of formal contracts, enhanced communication and transparency, and performance-based incentives. These steps are expected to foster a more sustainable and competitive partnership in the global coffee supply chain.118 pagesTesis Magiste
The Effect of Black Cumin (Nigella Sativa) on Cholesterol Levels and Atherosclerosis Profiles in the Histopathology of Blood Vessels in Mice (Mus Musculus) Induced with Hypercholesterolemia
Background. Atherosclerosis and vascular remodeling are encouraged by hypercholesterolemia, which is defined by decreased HDL and increased total cholesterol, LDL, and triglycerides. The bioactive ingredient in Nigella sativa, thymoquinone, has anti-inflammatory and antioxidant qualities that could counteract these effects and be used as an adjuvant therapy to treat hypercholesterolemia. Objective. To determine total cholesterol in mice induced hypercholesterolemic on the day of 14th, determine the effect of black cumin seed extract on total cholesterol levels on the day of 28th, and atherosclerosis profiles in the histopathology of blood vessels in mice induced by hypercholesterolemia. Method. 35 male rats were randomly assigned to one of five groups in this study: K1 (negative control), K2 (positive control), K3 (black cumin seed extract 0.083 ml/25 g/day for the last 14 days), K4 (0.0415 ml/25 g/day for the first 14 days and 0.083 ml/25 g/day for the last 14 days), and K5 (simvastatin 0.1625 ml/25 g/day plus black cumin seed extract 0.083 ml/25 g/day for the last 14 days). On days 14 and 28, total cholesterol was measured; and on day 28, H&E staining was used to investigate vascular histology. Result. The administration of hypercholesterolemia induction has been proven to increase cholesterol levels in mice on the 14th day, administration of black cumin seed extract at a dose of 100 mg/KgBW or 200 mg/KgBW can reduce total cholesterol levels in mice on the 28th day, and the atherosclerosis profile in the histopathology of the blood vessels of mice. Conclusion. Administration of black cumin seed extract at a dose of 100 mg/KgBW at the same time as induction of hypercholesterolemia, followed by administration of 200 mg/KgBW in 14 days thereafter can have the highest average decrease in total cholesterol values among the other groups significantly (p = < 0.001).85 PagesSkripsi Sarjan
The Effect of Brand Positioning, Brand Equity, and Collaboration on the Interest in Buying Compass Shoes on Students of the Communication Science Study Program University of North Sumatera
This study uses a quantitative approach to analyze the effect of brand positioning, brand equity, and collaboration on purchasing interest in Compass Shoes among students of the Communication Science Study Program, University of North Sumatra. The study population consisted of 560 students for the 2020-2024 period, with a sample of 100 respondents taken using the Slovin formula and random sampling techniques. The data collection technique was carried out through a questionnaire, while data analysis used multiple linear regression to test the relationship between variables. The results of the study indicate that brand positioning, brand equity, and collaboration simultaneously and partially have a positive and significant effect on purchasing interest in Compass Shoes. These findings provide an empirical basis for factors that can influence consumer purchasing decisions among students.139 PagesSkripsi Sarjan
Synthesis and Characterization of Zinc Oxide Nanoparticle Using Duku Leaf Extract (Lansium domesticum Corr.) and Its Benefits as Antimicroba
Background: Antimicrobial resistance in developing countries, including
Indonesia, is a serious threat and is expected to surpass cancer as the leading cause
of death by 2050. This study synthesized zinc oxide nanoparticles (ZnO-NPs) using
the green synthesis method with duku (Lansium domesticum Corr.) leaf extract,
which is rich in polyphenols and flavonoids. The resulting ZnO-NPs were
characterized and tested for antimicrobial activity.
Objective: This research aimed to synthesize and evaluated the antimicrobial
activity of zinc oxide nanoparticles using duku leaves aqueous extract.
Methods: The aqueous extract of duku leaves was prepared by the infudation
method, then mixed with zinc nitrate solution with a variation of the ratio of 0.5:10;
1:10, 1.5:10 and 2; 10 and then added NaOH, as a pH regulator to optimize particle
formation conditions. ZnO-NPs with the highest percent yield were characterized
for absorbance peak, particle size, functional groups, structural analysis,
morphology, crystal purity and particle thermal stability and tested for biological
activity against several microbes, namely Escherichia coli, Staphylococcus aureus,
and Staphylococcus epidermidis as well as Candida albicans
Results: ZnO-NPs with the highest percent yield (35.30%) were characterized
using various techniques: SEM and TEM showed a spherical hexagonal crystal
structure, EDS confirmed the elemental purity of Zn and O, and DSC-TGA showed
thermal stability with a phase transition at 302.64°C. UV-Vis absorption peaks
appeared at 362 nm, PSA measured an average particle size of 294 nm, FTIR
identified Zn-O groups at 873, 670, and 507 cm-¹, while XRD estimated a crystal
size of 43.25 nm. ZnO-NPs exhibited high antimicrobial activity against
Staphylococcus aureus, Staphylococcus epidermidis, Escherichia coli, and
Candida albicans, with zones of inhibition of 13.76 ± 0.56 mm, 15.8 ± 0.81 mm,
15.8 ± 0.81 mm, and 11.96 ± 0.25 mm, respectively.
Conclusion: Duku leaves extract was utilized in the synthesis process of ZnO-NPs,
and the resulting ZnO-NPs exhibited activity against the test bacteria and fungi
used.159 PagesSkripsi Sarjan
The Relationship of House Physical Environmental Factors and Residents Behavior with the Incidence of DHF in Kedai Durian Village Medan Johor Sub District
The Medan City Health Department reported 6 cases of dengue fever (DF) with 1 fatality in Kedai Durian Village in 2022, resulting in a Case Fatality Rate (CFR) of 16.7%. Poor physical environmental conditions of homes are one of the environmental factors that can contribute to the occurrence of DF. This study aims to determine the relationship of house physical environmental factors and the residents behavior with the incidence of DHF in Kedai Durian Village, Medan Johor Sub District. This study employs a Cross-Sectional design with Accidental Sampling, involving a sample size of 95 participants. Data collection was conducted directly by the researchers through observation and interviews using a research questionnaire. The result showed that there is a significant relationship between lighting and DF incidence (p-value = 0.001), humidity and DF incidence (p-value = 0.001), temperature and DF incidence (p-value = 0.001), the number of water container and DF incidence (p-value = 0.001), type of water container and DF incidence (p-value = 0.002), 3M Plus behavior (Drain, Cover, and Recycle plus prevention actions) and DF incidence (p-value = 0.001), and clothes-hanging behavior and DF incidence (p-value = 0.001). In conclusion, lighting, humidity, temperature, number of water container, type of water container, 3M Plus behavior, and clothes-hanging behavior are all significantly related to DF incidence in Kedai Durian Village, Medan Johor District. It is recommended that the community maintain a healthy home environment and adopt health-compliant behaviors.113 pagesSkripsi Sarjan
The Effect of Price, Product Innovation, and Customer Experience on Repurchase Intention at Momoyo Ice Cream & Fruity Branch Pancing Medan
This study aims to determine the effect of price, product innovation, and customer experience on repurchase intention. This study uses an associative research method with a quantitative approach. The type of data used is primary data in the form of questionnaires directly given to consumers of Momoyo Ice Cream & Fruity Pancing Branch Medan and secondary data obtained from the analysis of previous studies. The population of this study is Momoyo Ice Cream & Fruity Branch Pancing Medan consumers, whose number is unknown. The sample size in this study is 95 people, with the sampling technique using purposive sampling. The analysis method used is multiple linear regression analysis processed using SPSS 25. The results of the study indicate that price, product innovation, and customer experience simultaneously have a positive and significant effect on repurchase intention. Partially, price has a positive and significant effect on repurchase intention, product innovation has a positive and significant effect on repurchase intention, and customer experience has a positive and significant effect on repurchase intention.124 PagesSkripsi Sarjan
The Influence of Profitability, Leverage, Liquidity and Earnings Management on Idiosyncratic Risk in Manufacturing Sector Companies Listed on the Bei in 2020-2023
This study aims to analyze and prove the effect of profitability, leverage, liquidity and earnings management on idiosyncratic risk in manufacturing companies listed on the IDX in 2020-2023. This type of research is causal research, which uses population data from manufacturing companies listed on the IDX in 2020-2023. The sampling method used in this study was purposive sampling method and obtained 72 companies that passed the criteria with 288 observations. The results showed that profitability and liquidity have a significant negative effect on idiosyncratic risk. While leverage and earnings management have no effect on idiosyncratic risk at the 5% significance level. Simultaneously profitability, leverage, liquidity and earnings management on idiosyncratic risk.133 PagesSkripsi Sarjan