561 research outputs found
PENGGUNAAN DAN PERAWATAN INERT GAS SYSTEM GUNA MENGOPTIMALKAN PROSES PENANGANAN MUATAN CRUDE OIL DI MT. GEDE
No full textABSTRAKSI
Alki Pratama. 51145203 N. “Penggunaan dan perawatan Inert Gas System guna mengoptimalkan proses penanganan muatan di MT. Gede“. skripsi Program Studi Nautika, Program Diploma IV, Politeknik Ilmu Pelayaran Semarang, Dosen Pembimbing I: Capt. Arika Palapa, M.Si, M. Mar, Dosen Pembimbing II: Capt. Firdaus Sitepu, S.ST, M.Si, M.Mar.
Penggunaan Inert Gas System di kapal tanker bukan suatu hal yang baru, mengacu pada Konvensi International Safety Of Life At Sea (SOLAS) mensyaratkan bawah pada bulan Juni 1983 kapal yang memiliki bobot mati di atas 20.000 ton sudah harus dilengkapi Inert Gas System yang merupakan salah satu sistem pencegah terjadinya kebakaran dan ledakan di dalam tangka muatan dengan cara menurunkan kadar oksigen hingga 8% dalam tangki muatan. Maka diperlukannya pemahaman dan pengetahuan tentang Inert Gas System dan kemudian melakukan pengoprasian serta pemeliharaan sesuai dengan prosedur pemakaian agar sistem tersebut dapat tetap terjaga dengan baik dan dapat di operasikan dengan lancar. Dalam penulisan skripsi ini penulis menggunakan metode fishbone analysis dan fault tree analysis serta pengumpulan data secara observasi dengan cara mengamati langsung obyek penelitian, melakukan wawancara dan didukung dengan metode dokumentasi. Berdasarkan analisa bahwa penggunaan dan perawatan Inert Gas System harus dilakukan sebaik mungkin dan dirawat secara teratur karena jika sistem tersebut tidak dapat digunakan secara sempurna maka bahaya kebakaran dan ledakan di dalam tangki dapat terjadi karena terpenuhinya elemen segitiga api yang mana segitiga api tersebut terdiri dari panas, oksigen, dan bahan bakar. Sedangkan kendala berupa kurang pengetahuannya crew kapal pada Inert Gas System dimana crew tersebut tidak bisa mengoprasikan Inert Gas System sehingga ketika Inert Gas System tersebut beroperasi menjadi tidak berjalan tidak optimal. Hal tersebut sangatlah membahayakan akan faktor keselamatan crew yang berada di atas kapal. Maka upaya untuk mengatasinya adalah dengan segera melakukan familiriarisasi kepada setiap crew agar crew dapat mengetahui pengoperasian Inert Gas System selain itu memberikan edukasi menggunakan video tape yang diputar pada waktu tertentu yang bertujuan untuk meningkatkan edukasi para crew kapal pada Inert Gas System. Dengan melaksanakan penggunaan dan perawatan Inert Gas System dengan baik diharapkan dapat memperlacar proses penanganan muatan dan juga keselamatan kapal maupun crew kapal dari kebakaran dan ledakan di dalam tangki, sehingga kegiatan bongkar muat muatan berjalan dengan lancar dan perusahaan tidak mengalami kerugian yang disebabkan karena kebakaran dan ledakan di dalam tangki. Pada akhir bagian skripsi peneiti menyajikan kesimpulan dan saran
ABSTRACT
Alki Pratama. 51145203 N. "Usage and maintenance of Inert Gas System to optimaze the handling of crude oil on MT. Gede", Nautical Study Program thesis, Diploma IV Program, Politeknik Ilmu Pelayaran Semarang, Supervisor I: Capt. Arika Palapa, M.Sc, M.Mar, Advisor II: Capt. Firdaus Sitepu, S.ST, M.Si, M.Mar.
The use of the Inert Gas System on tankers is nothing new, referring to the International Safety Life At Sea (SOLAS) Convention requiring that in June 1983 vessels that have a dead weight of over 20,000 tons must be equipped with an Inert Gas System which is one of the preventive systems fires and explosions in cargo loads by reducing oxygen levels by up to 8% in cargo tanks. Then the understanding and knowledge of the Inert Gas System is needed and then operating and maintaining in accordance with the usage procedures so that the system can be maintained properly and can be operated smoothly. In writing this thesis the author uses the method of fishbone analysis and fault tree analysis as well as collecting data by observation by observing the object of research directly, conducting interviews and supported by the method of documentation. Based on the analysis that the use and treatment of the Inert Gas System must be done as well as possible and treated regularly because if the system cannot be used perfectly, the danger of fire and explosion in the tank can occur due to the fulfillment of the fire triangle element in which the fire triangle consists of heat, oxygen and fuel. While the constraints in the form of lack of knowledge of the crew of the ship in the Inert Gas System where the crew cannot operate the Inert Gas System so that when the Inert Gas System operates it does not run optimally. This is very dangerous for the safety factor of the crew on board. So the effort to overcome it is to immediately familiarize each crew so that the crew can find out about the operation of the Inert Gas System in addition to providing education using video tapes that are played at a certain time to improve the education of the crew in the Inert Gas System. By implementing the use and maintenance of the Inert Gas System it is hoped that it can proclaim the process of handling cargo and also the safety of the ship and the crew of the ship from fire and explosion in the tank, so that loading and unloading activities run smoothly and the company does not suffer losses due to fire and explosion tank. At the end of the thesis section By implementing the use and maintenance of the Inert Gas System properly it is expected to be able to proclaim the process of handling cargo and also the safety of the ship and crew of the fire from explosions and in the tank, so that loading and unloading activities run smoothly and the company does not suffer losses due to fire and explosion in the tank. At the end of the thesis section the researcher presents conclusions and suggestions
VARIABILITY ANALYSIS OF SIGNIFICANT WAVE HEIGHTS AND WIND WAVES IN RIAU ARCHIPELAGO SEA PART ALKI 1
No full textThe Riau Archipelago Sea is part of the Indonesian Archipelago Sea Lane (ALKI) 1, with a very high intensity of crossing ships. Analysis of surface wind speed and significant wave height is the most important for the safety and performance of offshore shipping. This research aims to study wave characteristics and wind speed by identifying the main factors that affect significant wave height and surface wind speed. Dominant factors that affect significant wave height and wind speed are needed to decide on the safest path and the best time before crossing in ALKI-1. Temporal and spatial analysis of the seasonal variability of significant wave height and wind speed using ECMWF data for 18 years. The data used are significant wave height data and wind speed every 6 hours during the period 2000 – 2018. Three observation points are used for temporal analysis, it is found that significant wave height and wind speed are influenced by two main factors, namely MJO and Monsoon. Maximum significant wave height and wind speed that occurs in the SON period for points 3 and the DJF period at points 1 and 2. MJO affects directly from phases one to eight for observation points 1, 2, and 3. The 4, 7, and 8 MJO phases affect the value of wave height and wave speed significantly, and the 1, 2, and 5 MJO phases affect wave height and wind speed weakly.
Keywords: ALKI 1, MJO, MJO phase, Monsoon, Significant wave height, Wind speed
Pengoperasain Inert Gas System di Kapal MT. Gede
No full textAbstraksi – Penggunaan Inert Gas System di kapal tanker bukan suatu hal yang baru, mengacu pada Konvensi International Safety Of Life At Sea (SOLAS) mensyaratkan bahwa pada bulan Juni 1983 kapal yang memiliki bobot mati diatas 20.000 ton sudah harus dilengkapi dengan Inert Gas System yang merupakan sebuah sistem pencegah terjadinya kebakaran dan ledakan di dalam tangki muatan. Maka diperlukannya pemahaman dan pengetahuan pada sistem tersebut dan kemudian diperlukannya pemeliharaan sesuai dengan prosedur pemakaian agar sistem tersebut dapat tetap terjaga dengan baik dan dapat dioperasikan dengan lancar. Dengan melaksanakan penggunaan dan perawatan Inert Gas System dengan baik maka diaharapkan danpat memperlancar proses penanganan muatan dan juga keselamatan kapal maupun crew kapal dari kebakaran dan ledakan di dalam tangki, sehingga kegiatan bongkar muat berjalan dengan baik dan perusahaan tidak mengalami kerugian akbat yang disebabkan oleh kebakaran dan ledakan di dalam tangki
Analisis Penerapan Akuntansi Pada PT. Melindo Pratama Putra Di Pekanbaru
No full textABSTRACT This study aims to determine the suitability of the accounting application carried out by PT. Melindo Pratama Putra with generally accepted principles. The data collection technique used in this research is by conducting interviews and collecting documents obtained from PT. Melindo Pratama Putra. The author analyzes the data for this research using descriptive methods, namely the data obtained from the company and then arranged in such a way and analyzed based on the relevant theory which can then be drawn into a conclusion. The research results put forward by the author is PT. Melindo Pratama Putra does not provide an estimate for the allowance for uncollectible accounts, so the receivables presented are too large. In calculating depreciation expense, companies use the straight-line method. The company does not make reports, notes on financial statements. From this research the writer can find out that the company has not fully implemented generally accepted accounting principles
PERANCANGAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA CV. SURYA ADI PRATAMA PALEMBANG
No full textTHE DESIGN OF ACCOUNTING SYSTEMS CREDIT SALES AT CV. SURYA ADI PRATAMA PALEMBANG.
Herlina Septiani, 2015 (xiii + 72 pages)
[email protected]
Writing the final report is aimed at designing accounting system to credit sales at CV. Surya Adi Pratama Palembang. CV. Surya Adi Pratama Palembang engaged in the invitation printing and the printing of school supplies such as school report and others. Data used by the author in this report are related to the primary data in the form of interviews and the distribution of questionnaires on pimpiman and employees CV. Adi Surya Pratama Palembang and secondary data in the form of a general overview of the company. Based on observations by the author, the accounting system in CV. Adi Surya Pratama Palembang has not been well designed that documents used in connection with the sale of credit is not yet complete, that a number of functions, and the absence of the credit function. Based on observations, the accounting system at CV. Surya Adi Pratama Palembang has not yet well designed. To improve the information generated by the accounting system at CV. Surya Adi Pratama Palembang, the authors designed the accounting system includes the design-related functions, documents, records, network procedures that make up the system, as well as the design flow chart of credit sales accounting system in CV. Adi Surya Pratama Palembang
Analisis Penerapan Akuntansi Pada Pt. Rn Pratama
No full textThe theme of this research is the analysis of the application of accounting at PT. RN Pratama Street in Purwodadi, Tampan, Pekanbaru. PT Pratama RN is a private company operating in the field of developers. The study authors did with the purpose to find out the suitability of the application of accounting at PT. RN Pratama with Accounting principles that are Acceptable. Types of data used in this research is the primary data and secondary data, whereas data collection techniques using interviews and documentation, while descriptive data analysis using the method. In the implementation of financial accounting accounts receivable accounting i.e. where PT Pratama RN does not serve the estimated allowance for receivables not collectible. In the implementation of financial accounting, fixed assets accounting i.e. in determining the price of acquisition of fixed assets are mortgage companies enter the interest charges as fixed assets acquisition price booster, in the calculation of the load of depreciation, the company calculate the depreciation burden for one full year whereas there are fixed assets purchased in the middle of the year. In the application of accounting accounting company debt, i.e. not separate between debt well and long term debt, and the company does not make adjustments against the value of long term debt due. From this study the author can find out that the company has yet to fully implement the principles of Acceptable Public accounting. Form of record keeping is done based on the principles of Acceptable Public accounting is intended to control and financial reporting of the company
PENGGALIAN POTENSI PAJAK UMKM DI KPP PRATAMA SUKABUMI
No full texthe Final Task Report was prepared by Anis Mariati, Student Master Number 1941211008, with the title "Exploration of the Potential Tax of UMKM at the Sukabumi Pratama Tax Service" This report was prepared based on the results of a study conducted by the author at the Sukabumi Pratama Tax Service Office. The government as a tax collection manager continues to encourage UMKM operators to obey their taxation obligations. The writing of this final task is to explore the potential of the UMKM tax by knowing the efforts made by KPP tax officials Pratama Sukabumi and the obstacles that have been overcomeHe was also involved in digging up the potential of the UMKM tax. The data used in this study used secondary and primary data sources. The extraction of UMKM's tax potential cannot be optimal if there is no cooperation with the other parties, so Account Representative can do so he's getting more data needed to dig up the potential for the UMKM tax
PENGARUH PENGGUNAAN E-SPT DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF EKONOMI ISLAM (Studi Kasus Wajib Pajak KPP Pratama Bandar Lampung Satu)
No full textABSTRAK
Berdasarkan data statistik KPP Pratama Bandar Lampung Satu
dapat dilihat bahwa jumlah Wajib Pajak yang menggunakan e-SPT
dan e-filling meningkat setiap tahunnya khususnya pada tahun 2019-
2020. Sehingga Penelitian ini dilakukan untuk mengetahui ada
tidaknya pengaruh penggunaan e-SPT terhadap penggunaan kepatuhan
wajib pajak, untuk mengetahui ada tidaknya pengaruh penggunaan e�Filling terhadap kepatuhan wajib pajak dan untuk mengetahui
Pengaruh Penggunaan e-SPT dan e-Filling secara simultan terhadap
kepatuhan wajib pajak serta untuk mengetahui kepatuhan wajib pajak
menurut Perspektif Ekonomi Islam. Responden dalam penelitian ini
adalah Wajib Pajak KPP Bandar Lampung Satu.
Dalam penelitian ini penulis menggunakan metode pendekatan
penelitian secara kuantitatif yang bersifat assosiatif, yaitu untuk
mencari pengaruh antara satu variabel dengan variabel yang lain.
Sumber data yang digunakan adalah data primer melalui metode
survei kuesioner. Teknik pengambilan sampel menggunakan metode
random sampling dengan jumlah sampel 100 responden. Metode
analisis data menggunakan uji regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa kemudahan, efektifitas
dan kepuasan yang diberikan e- spt dan e – filling dan dari hasil
analisis data SPT Tahunan KPP Pratama Bandar Lampung Satu maka
Penggunaan e SPT berpengaruh terhadap kepatuhan wajib pajak,
Penggunaan e-Filling berpengaruh terhadap kepatuhan pajak,
Penggunaan e-SPT dan e-Filling secara simultan berpengaruh
terhadap kepatuhan pajak. Kepatuhan dalam mentaati aturan
pemerintah sejalan dengan nash-nash agama bahwa Islam mewajibkan
umat Islam menaati ummara dan melarang menentang mereka.
Mengenai hal ini sesuai dengan firman Allah dalam Surat An-Nisa
ayat 59.
Kata Kunci : E – Filing, E – SPT, Kepatuhan Wajib Pajak
ABSTRACT
Based on the statistical data of KPP Pratama Bandar
Lampung One above, it can be seen that the number who use e�filling increases every year, especially in 2019-2020. So this
study was conducted to determine whether there is an effect of
using e-SPT on the use of taxpayer compliance, to determine
whether there is an effect of using e-Filling on taxpayer
compliance and to determine the effect of the simultaneous use
of e-SPT and e-Filling on taxpayer compliance. and to know the
compliance of taxpayers according to the Islamic Economic
Perspective. Respondents in this study were individual taxpayers
at KPP Bandar Lampung Satu.
In this study, the author uses a quantitative research
approach that is associative, namely to find the influence of one
variable with another variable. The data source used is primary
data through a questionnaire survey method. The sampling
technique used random sampling method with a sample size of
100 respondents. Method of data analysis using multiple linear
regression test.
The results of this study indicate that the convenience
provided by e-SPT and e-Filling and from the results of data
analysis of the Annual SPT KPP Pratama Bandar Lampung
One, the use of e-SPT has an effect on taxpayer compliance, the
use of e-Filling has an effect on tax compliance, the use of e�SPT and e-Filling simultaneously affect tax compliance.
Compliance in complying with government regulations is in line
with religious texts that Islam requires Muslims to obey the
ummara and forbids opposing them. Regarding this matter is in
accordance with the word of Allah in Surah An-Nisa verse 59.
Keywords: E – Filing, E – SPT, Taxpayer Complianc
Analisis Penerapan Akuntansi Pada Pt. Pratama Saoloan Green Di Pekanbaru Tahun 2020 2022
No full textThis research was conducted at PT. Pratama Saoloan Green in Pekanbaru City. The aim of this research is to determine the suitability of implementing financial accounting at PT. Pratama Saoloan Green in Pekanbaru City with generally accepted accounting principles. The data used in this research are secondary data and primary data. The data collection methods used in this research are interviews and documentation. Based on the results of research conducted by the author, the application of accounting at PT. Pratama Saoloan Green in Pekanbaru is not in accordance with generally accepted accounting principles, the company has not made journals or posted them to the ledger. Apart from that, the financial reports presented by the company do not comply with the financial report format in SAK EMKM. The company also does not present reports on changes in capital, cash flow and notes to financial statements
TINJAUAN ATAS PELAKSANAN PEMERIKSAAN DI KPP PRATAMA SUKABUMI
No full textThis Final Assignment Report was prepared by Yusup Maulana with Student Identification Number 1741211020 entitled "Review of the implementation of the examination in Sukabumi KPP Pratama" This report was prepared based on observational research and interviews conducted by the author at the Sukabumi Pratama Tax Service Office. Every taxpayer who commits fraud in tax reporting will be inspected to find out what the taxpayer's fraud is doing so that the taxpayer reports the tax truly.
Research on this examination is carried out to find out things such as the examination that has been carried out by KPP Pratama Sukabumi, steps that must be carried out in the inspection process, steps of the inspection process if outside the working area of the tax service office, parties who have been involved and have authority in the process examination, follow-up of the inspection process and obstacles in conducting the inspection, in this study the method used was descriptive method.
Based on research that has been done that the level of inspection on taxpayers is quite a lot, the procedure of the audit is easy to understand and the people involved in the audit involve many people such as tax bailiffs, head of the tax office of the Indonesian bank and the finance minister
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