30 research outputs found

    Sianipar Ulos Gallery Strategy i Export Development and Increasing Income Tax

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    Galeri Ulos Sianipar is an MSME engaged in textile products with the characteristics of Toba Batak culture. In 2013, this MSME started export activities which had been running and stopped in mid-2019 due to the impact of restrictions due to the co-19 pandemic until now the Sianipar Ulos Gallery has never exported independently. This research aims to analyze the right strategy to be applied to Sianipar Ulos Gallery in restoring and developing exports, understanding the imposition of MSME Final Income Tax on Sianipar Ulos Gallery and the obstacles in fulfilling its taxation. In this study the authors used a qualitative descriptive method that used primary and secondary data where primary data was obtained from the object of research directly and primary data obtained using literature studies. Based on the results of the research in an effort to restore the independent export of Sianipar Ulos Gallery, the author applies the material contained in Law No. 20 of 2008 regarding development in the fields of production and management, marketing, human resources and design and technology. Ulos Sianipar Gallery as an MSME actor is subject to a final income tax rate of 0.5% based on the implementation of PP No. 23 of 2018, the implementation is until the tax year 2024 then the next tax year is subject to progressive rates according to article 17 of the tax harmonization law. Ulos Sianipar Gallery has never been negligent in carrying out tax obligations due to awareness. Income tax paid is for the greatest prosperity of the people through subsidies, development, social assistance funds, and so on.86 PagesKertas Karya Diplom

    Pengaruh Pemberian Pupuk Organik Cair Terhadap Pertumbuhan Dua Produksi Tiga Jenis Tanaman Sayuran dengan Sistem Aeroponik

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    Pengaruh Pemberian Pupuk Organik Cair Terhadap Pertumbuhan Dan Produksi Tiga Jenis Tanaman Sayuran Dengan Sistem Aeroponik. Di bawah bimbingan Ir. Erwin Pane, MS dan Ir. Maimunah, M.si sebagai anggota komisi pembimbing. Penelitian dilakukan diRumah kassa Fakultas Pertanian Universitas Medan Area yang berlokasi di jalan kolam no. l Medan Estate, kecamatan precut sei tuan dengan ketinggian tempat kira-kira 12m dari permukaan laut, topograpi datar dan jenis tanah alluvial. Penelitian ini dilaksanakan mulai bulan Oktober sampe dengan Desember 2013. Penelitian ini bertujuan untuk melihat bagaimana pengaruh pemberian pupuk organik cair terhadap pertumbuhan dan produksi tanaman sayur-sayuran dengan sistem aeroponik. Melakukan penelitian dan pengembangan di bidang pertanian dalam sistem aeroponik. Metode penelitian yang digunakan adalah rancangan acak lengkap (RAL) faktorial, yaitu : pengaruh pemberian pupuk organik cair terhadap pertumbuhan dan produksi tiga jenis tanaman sayuran dengan sistem aeroponik yaitu : P = Sawi, P2 = Kangkung, P3 = Bayam. Parameter yang diamati adalah persentase tumbuh, jumlah daun, bobot basah panen, bobot basah jual, bobot akar tanaman, bobot kering tanaman. Hasil penelitian menunjukan pengaruh pemberian pupuk organik cair terhadap pertumbuhan dan produksi tiga jenis tanaman sayuran dengan sistem aeroponik tidak memberikan pengaruh yang nyata untuk masing-masing tanaman

    Re-Interpretasi Hak Milik Pribadi Dalam Bingkai Dimensi Sosial

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    This article aims to explain how private property rights are framed in a social dimension. Property rights here are given by God as a means to protect human life as well as those of others around them. This research was carried out using qualitative methods by reviewing Christian theological literature and developing topics related to private property rights within the framework of the social dimension. First, the author explains how property rights are defined, the social dimensions and what the Biblical view of this is. Then the author explains how Christianity views this by explaining how the significance of property ownership comes from God. Then explains the theological view regarding private property rights within the framework of the social dimension which directs each individual to a view that shows that each person's rights must also be seen as part of someone's property rights within them. Private ownership or personal rights have a moral obligation to see other groups in society as having a part in it. With this understanding, private ownership must also be in a good and correct flow. Private property rights must always be in order to fulfill needs, while protecting personal sustainability and the lives of other people in need

    A Description of Color Concept Ulos in Batak Toba

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    Every tribe in Indonesia has a diverse cultural wealth in the form of customs, traditional arts, and regional languages. As in the Batak Toba tribe which has one of the distinctive features of traditional custom clothing namely Ulos. In general the making of Ulos is the same, what distinguishes it is the name, color, pattern or motif, and the nature of the position of use that must be in accordance with the type of traditional ceremony when giving it. The author in the title of this paper describes the color concept of Ulos in Batak Toba. Therefore, the this paper entitled: "A Description of Color Concept Ulos in Batak Toba". Through this paper, the author describes what colors are present in Ulos Batak Toba, the color meaning and function of the Ulos Batak Toba. The colors that are identical to the Batak Toba culture, such as one of the traditional Batak traditional clothing called "Ulos" are classified in 3 colors, namely Red, Black and White, each of which has meaning and function in the Ulos. The purpose of the author in this paper is to contribute information to the Batak Toba community about the meaning and function of colors, so that the existing color concepts are not taken for granted as a myth that must be followed without logical understanding, but can be understood and interpreted better.Setiap suku di Indonesia, mempunyai kekayaan budaya yang beraneka ragam dalam bentuk adat istiadat, seni tradisional, dan bahasa daerah. Seperti pada suku Batak Toba yang memiliki salah satu ciri khas dari pakaian adat tradisional yaitu Ulos. Secara umum pembuatan Ulos adalah sama, yang membedakannya adalah nama, warna, corak atau motif, dan sifat kedudukan pemakaiannya yang harus sesuai dengan jenis upacara adat ketika memberikannya. Penulis dalam judul kertas karya ini mendeskripsikan konsep warna pada kain Ulos Batak Toba. Oleh karena itu kertas karya ini berjudul “ A Description of Color Concept Ulos in Batak Toba “. Melalui kertas karya ini, penulis mendeskripsikan tentang warna apa saja yang ada pada Ulos Batak Toba, makna warna dan fungsinya pada Ulos Batak Toba. Warna yang identik dengan budaya Batak Toba seperti pada salah satu pakaian adat khas suku Batak yang disebut “Ulos” digolongkan dalam 3 warna yaitu warna Merah, Hitam dan Putih yang masing-masing warna ini memiliki makna dan fungsi pada Ulos. Tujuan penulis dalam kertas karya ini adalah memberikan sumbangan informasi kepada masyarakat Batak Toba tentang makna dan fungsi warna, sehingga konsep warna yang ada tidak diterima begitu saja sebagai sebuah mitos yang harus diikuti tanpa pengertian yang logis, akan tetapi dapat dipahami dan dimaknai dengan lebih baik.52 HalamanKertas Karya Diplom

    Sistem Informasi Inventory Aset dan Logistik Rumah Sakit Bina Kasih Berbasis Website dengan Menggunakan Metode Rapid Application Development (RAD)

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    Bina Kasih Hospital is a health institution that does not yet have an information system for asset inventory and logistics. In the development of increasingly advanced technology requires agencies to provide information quickly and accurately. The website-based Bina Kasih Hospital Asset Inventory and Logistics Information System will later be used to support the productivity of the logistics department in carrying out the procurement process, recording and managing asset inventory and logistics reports. The method in developing the Asset Inventory and Logistics Information System uses the rapid application development (RAD) method in the process and the author tests the system using blackbox testingBina Kasih Hospital is a health institution that does not yet have an information system for asset inventory and logistics. In the development of increasingly advanced technology requires agencies to provide information quickly and accurately. The website-based Bina Kasih Hospital Asset Inventory and Logistics Information System will later be used to support the productivity of the logistics department in carrying out the procurement process, recording and managing asset inventory and logistics reports. The method in developing the Asset Inventory and Logistics Information System uses the rapid application development (RAD) method in the process and the author tests the system using blackbox testin
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