E-JOURNAL PORTAL SYSTEM KH. A. WAHAB HASBULLAH UNIVERSITY
Not a member yet
2615 research outputs found
Sort by
ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (SEKTOR PERTAMBANGAN DI BEI TAHUN 2011-2016)
Get PDFABSTRAK
Pajak merupakan salah satu kebijakan pemerintah yang sifatnya wajib bagi warga negara yang telah wajib pajak untuk memenuhi kebutuhan negara. Setiap negara memiliki peraturan sendiri yang menyesuaikan dengan kondisi negara tersebut. Salah satu jenis pajak yang wajib dibayarkan adalah pajak penghasilan yang dapat dikenakan langsung kepada wajib pajak orang pribadi, badan, bentuk usaha tetap, dan warisan yang belum dibagi.
Tidak hanya biaya bunga, biaya operasional perusahaan juga dapat menjadi penentu besar kecilnya pajak penghasilan karena biaya operasional merupakan bagian dari pengurang pajak penghasilan badan. Biaya operasional merupakan pengeluaran atas pengorbanan untuk memperoleh barang atau jasa dan/atau penurunan nilai suatu aset tetap perusahaan. Sehingga biaya-biaya ini dapat mengurangi pajak penghasilan badan terutang.
Penelitian ini bertujuan untuk Untuk mengetahui seberapa besar pengaruh tingkat Rasio Likuiditas, Rasio Solvabilitas, dan Biaya Operasional secara simultan dan parsial terhadap Pajak Penghasilan Badan Terhutang. Dan setelah dilakukan pengujian hasilnya secara simultan rasio likuiditas (current ratio), rasio solvabilitas (debt to equity ratio), dan biaya operasional berpengaruh positif dan signifikan terhadap pajak penghasilan badan terutang di sektor pertambangan.
Secara parsial, sektor pertambangan memiliki pengaruh yang negatif dan tidak signifikan antara rasio likuiditas (current ratio) terhadap pajak penghasilan badan terutang.
Secara parsial, sektor pertambangan memiliki pengaruh yang positif tapi tidak signifikan antara rasio solvabilitas (debt to equity ratio) terhadap pajak penghasilan badan terutang.
Secara parsial, sektor pertambangan memiliki pengaruh positif dan signifikan antara biaya operasional terhadap pajak penghasilan badan terutang.
Key word : Rasio Likuiditas, Rasio Solvabilitas, Biaya Operasional dan Pajak Penghasilan Bada
SINERGI PENGELOLAAN TANAH WAKAF DAN DANA DESA MELALUI BUMDESA SEBAGAI ALTERNATIF PENGENTASAN KEMISKINAN DI PEDESAAN
Get PDFKarya tulis ini membahas mengenai sinergi pengelolaan antara tanah wakaf dan dana desa sebagai alternatif untuk mengentas kemiskinan di pedesaan. Tulisan ini dilatarbelakangi oleh masih banyaknya tanah wakaf yang kurang produktif sehingga manfaat dari segi ekonominya kurang bisa dirasakan oleh masyarakat utamanya di pedesaan yang sekarang dijadikan sebagai ujung tombak pembangunan dan kesejahteraan masyarakat Indonesia.Mayoritas tanah wakaf yang tidak produktif disebabkan oleh tidak adanya dana untuk mengelolanya. Dengan adanya Dana Desa pemanfaatan tanah wakaf dapat dioptimalkan untuk meningkatkan kesejahteraan masyarakat. Tujuan penulisan ini adalah untuk memberikan pemahaman kepada masyarakat pedesaan bahwa pemanfaatan tanah wakaf tidak hanya untuk kegiatan yang bersifat ritual ibadah saja serta agar dapat dijadikan dasar pertimbangan dalam mengambil keputusan bagi pemerintah desa. Metode penulisan yang digunakan dalam tulisan ini adalah kualitatif-deskriptif yang menjelaskan fenomena secara komprehensif. Jenis data dalam tulisan adalah data sekunder yang diambil dari sumber-sumber terkait. pembahasannya menunjukkan bahwa tanah wakaf dalam tulisan ini berfungsi sebagai tempat pengelolaan dana desa yang di kelola oleh sebuah lembaga yang disebut Badan Usaha Milik Desa (BUM Desa). Pengelola BUM Desa tersebut merupakan gabungan dari para aparatur desa yang tunjuk untuk mengelola dana desa dan nadzir sebagai pengelola sekaligus pengawas pelaksanaan pengelolaan tersebut.
Kata Kunci: Tanah Wakaf, Dana Desa, BUM Desa, Pedesaa
REALISASI ANGGARAN PENDAPATAN DAN BELANJA DESA BERBASIS WEB DI DESA MOJOKRAPAK TEMBELANG JOMBANG
Get PDFBerawal dari pengelolaan informasi APBDes (Anggaran Pendapatan dan Belanja Desa) di Desa Mojokrapak Tembelang Jombang, peneliti menemukan sebuah permasalahan mengenai penyampaian informasi mengenai realisasi APBDes dimana masyarakat desa pada umumnya belum mengetahuai tentang apa saja dan bagaimana proses pemanfaatan dari dana yang masuk ke dalam desa tersebut. Sehingga diantara mereka muncul pertanyaan, untuk apa saja dana APBDes tersebut, sehingga menimbulkan kecemburuan sosial bahkan polemic diantara aparatur desa dengan masyarakat. Untuk itu, peneliti membuat sebuah rancangan sistem dimana informasi mengenai APBDes tersebut bisa tersampaikan kepada masyarakat. Dengan sistem informasi berbasis web, masyarakat bisa mengakses langsung informasi realisasi APBDes melalui media internet, bisa lewat laptop, PC maupun smartphone. Dengan hadirnya sistem tersebut masyarakat bisa mendapatkan informasi tentang APBDes dengan mudah tanpa harus datang ke balai desa atau meminta penjelasan kepada aparatur desa. Sehingga transparansi realisasi APBDes bisa terwujud dan mampu menjawab keraguan masyarakat terhadap aparatur desa serta memantau jalannya perkembangan dan kemajuan desa mereka.
Kata kunci : Laporan, APBDes, Website, Keuangan Des
RANCANG BANGUN E-ARSIP AKREDITASI SEKOLAH
Get PDFProblems that occur in MI Negeri Kampungbaru Nganjuk current is the length of time to search for data that is archived in the map & must open the sheet per sheet to find the desired data, the data sought sometimes incomplete and even missing data. This is because the data has not been stored in the database. The purpose of this study is to make the information system of accreditation archiving in MI Negeri Kampungbaru Nganjuk regency, where the archiving information system that was still manual to be a computerized information system.The formulation of the problem is how to design an information system of school accreditation archiving at MI Negeri Kampungbaru Nganjuk regency, and can make application program of school accreditation filing system at MI Country Kampungbaru Nganjuk regency.In the implementation phase, the system uses PHP programming language, as well as MySQL as its database.Based on the conclusions of the research results, the purpose of this program is Designing an application of an accreditation archiving system to help make it easier for schools to recover the necessary data.
Keywords: archiving information system, accreditatio
Endophyte Fungi to Control Helminthosporium turcicum, Fungi Causing Leaf Blight Disease
Get PDFLeaf blight disease is one of the most dangerous diseases of maize plant. This disease be able causing loss of maize harvest up to 40-70%. The cause of the leaf blight disease is Helminthosporium turcicum fungi. Biological control with endophytic fungi potentially used to control the pathogens as well as increase the resistance of plant induction to disease. Research was conducted in PT Bisi Inernational area, Tbk Farm Ngantang Malang Regency, Laboratory of Mycology Department of Plant Pest and Disease, Faculty of Agriculture Brawijaya University and Bioscience Laboratory Brawijaya University on December 2016 until July 2017. The exploration result of endophytic fungi of three varieties of maize were obtained 30 isolates, consisting of 14 non-pathogenic isolates and 16 pathogenic isolates. Based on the power inhibition percentage to the highest growth of H. turcicum is a fungi with NuII2, NuII4, PuIII3, DuIII3, NuII3 and PuIII1 isolates code. The most prevalent inhibition mechanism is pathogens and endophytic fungi competition. The 30 isolates identified were Colletotrichum sp, Fusarium sp, Curvularia sp, Acremonium sp dan Paecilomyces sp, meanwhile the other endophytic fungi is only found sterile hyphae thus difficult to identify up to the genus level.
Keywords : Endophyte fungi, Zea mays, Helminthosporium turcicum
 
PERANCANGAN SISTEM INFORMASI GEOGRAFIS PENYEBARAN PENYAKIT DEMAM BERDARAH DENGUE DI WILAYAH JOMBANG
Get PDFOne of the most common cases of disease in Indonesia is dengue hemorrhagic fever. Jombang region is one of the areas whose people are infected with dengue fever because every year there must be cases and cases that occur is also high. Various efforts have been made to prevent the spread of the disease. Among the 3M program (Drain, Closing, and Bury), fumigation (fogging) in each area that is endemic DHF. But still there are victims, even increasing from the years. From these problems is also required system capable of providing relief. With this problem then built a Web-Based Geographic Information System that can help people to know the actual spread of dengue fever. Geographic Information System is a collection of computer systems that store, process, manipulate, analyze geography data into quality information related to geographic objects. Within the Geographic Information System itself there are two important elements of Geographic Data used as a reference for attribute data, and the attribute data itself used to support spatial or geographical information. The design of the map to be displayed in this application using Google Maps API, while the methodology in the development of this system using waterfall method that includes system analysis, system design, system implementation and testing. In making this Web-based Geographic Information System uses MySQL as database to store the required data and use PHP as the programming language. The purpose of making Geographic Information System is to help Jombang District Health Office in providing information to the community about the spread of dengue fever so that it can reduce the number of patients each year.
Keywords: Google Maps, GIS, Healthy, Dengue Fever
Kajian Vegetasi Kawasan Pasca Tambang Marmer di Kabupaten Timor Tengah Utara
Get PDFMarble is one of the industrial materials of high economic value and very beneficial to people's lives. Therefore, many explorations are done by mining companies. Exploitation of natural resources on a large scale without regard to the carrying capacity of the environment, can lead to drastic decline in the quality of the ecosystem. This is what happened in the post-mine forest area of ​​Oenbit Village, North Central Timor District. This study aims to identify and calculate the abundance of plants and environmental factors that affect the plants in the post-marble area of ​​Oenbit village. The method used is quadratic / plot method. The results showed that plant species with significant values ​​above 80.00% were Anacardium occidentale L. (125.69%), Tamarindus indica L. (122.17%), Tectona grandis L.f (87.32%), and Schleichera oleosa (Lour .) Oken (82.67%). Abiotic environmental factors measured at the study sites are soil pH, soil moisture, air temperature, air humidity and light intensity. The results of these measurements showed no significant difference
MANAJEMEN MADRASAH BERTARAF INTERNASIONAL AMANATUL UMMAH PACET MOJOKERTO
Get PDFThis writing starts from the author's observation of the madrasah which is seen as number two education by the community. This happens because there are still many madrasah that have not carried out management properly. Besides that there are still many madrasah that cannot compete at the regional, national or international levels. Therefore the author tries to do research on one of the madrasah that has managed to do madrasah management well, so that the madrasah can compete at the regional, national and even international levels. The Madrasah is the Amanatul Ummah Pacet International Standard Madrasah Mojokerto. This paper aims to explain the management of the Amanatul Ummah Pacet Mojokerto International Standard Madrasah. This writing uses a qualitative approach, while the type of writing is field writing. This writing is located in the Superior Madrasah Aliyah Amanatul Ummah Surabaya, the program of the Amanatul Ummah International Standard Madrasah in Pacet Mojokerto. In collecting data the author uses interview, observation and documentation methods. In this paper the authors find data on the Management of Amanatul Umah Pacet Mojokerto International Standard Madrasah in terms of management functions which include, planning, organizing, motivation, supervision and evaluation. In addition the authors also found data on supporting factors and inhibiting factors in the management of the Amanatul Umah Pacet Mojokerto International Standard Madrasah and the quality of graduates of the Amanatul Umah Pacet International Standard Madrasah Mojokerto.
Keywords: Management, International Standard Madrasah.
 
PENGARUH POLITICAL MARKETING MIX TERHADAP KEPUTUSAN MEMILIH PARTAI GERINDRA DI KOTA SEMARANG
Get PDFThis study aimed to analyze the effect of the marketing mix (marketing mix) against the decision of choosing the party Gerindra in Semarang. This study uses as many as 108 respondents. Methods of analysis of this study using multiple linear regression, test the accuracy of measuring instruments used to test the validity, whereas to measure the extent to which the results of a measurement can be trusted, used the reliability test. In the classic assumption test, regression model multicoloniarity free, does not occur heteroskedastisitas, berditribusi normal and free from autocorrelation. Diproleh research results that the marketing mix (marketing mix) Positive Impact on the decision to choose, other results showed that the most influential variable in this study is the promotion while the most influential variable is the people.
Keywords: Marketing Mix, Decision Choosing.
 
SISTEM APLIKASI PEMBAYARAN SISWA MENGGUNAKAN BAHASA PEMROGRAMAN VISUAL BASIC 6.0
Get PDFMadrasah is an educational institution under the auspices of the Education Department which is moving in the field of school services. Madrasahs that are still manual in handling activities such as recording payment transactions and reporting, manual here in the sense that there is no system that is integrated between parts. Manual record-keeping and reporting are irrelevant or out of date with the fast-paced, precise and accurate progress of the times. Therefore the need for a transition from a manual system to a computerized system. The computerized system to be created should be tailored to the needs of the madrasah. In this research, the writer tries to build madrasah payment system with the database so that it becomes better payment system, effective and efficient and help solve problems faced by the institution in Madrasah Aliyah Negeri Kandangan Office Kediri Regency related to the payment system (like reporting and print receipt). In this case, the database will be used is Access, While the programming using Visual Basic 6.0. In this study discussed the test of the program that has been made. It aims to determine the extent to which the exact execution of programs that have been made and did not rule out knowing weaknesses. So it can be concluded that the program created can run correctly and in accordance with what is expected. Whereas with the construction of this Madrasah Payment Application Sistem, problems in making payment data such as reporting and proof of payment (Receipt) can provide convenience for the officers. Also with database utilization, payment data will be saved automatically.
Keywords: Access, Visual Basic 6.0, Student Payout