102 research outputs found
KARAKTERISTIK ROTI TAWAR DENGAN SUBSTITUSI TEPUNG GAYAM (Inocarpus edulis Forts)
No full textKonsumsi terigu di Indonesia yang semakin meningkat perlu diupayakan suatu alternatif untuk mengurangi penggunaan terigu dalam pembuatan roti khususnya roti tawar. Salah satu alternatif bahan hasil pertanian yang layak untuk dikembangkan adalah gayam. Gayam (Inocarpus edulis Forts) merupakan salah satu komoditi pangan lokal. Gayam memiliki peranan penting sebagai bahan pangan masyarakat Indonesia, karena gayam merupakan salah satu sumber karbohidrat yang cukup tinggi yaitu 85,22%. Gayam memiliki potensi yang besar untuk dikembangkan menjadi produk pangan maupun non pangan yang bernilai tinggi. Kandungan karbohidrat yang cukup tinggi sangat berpotensi sebagai bahan pensubstitusi roti tawar.
Roti tawar merupakan salah satu jenis makanan yang berbentuk sponge, yaitu makanan yang sebagian besar volumenya tersusun dari gelembung-gelembung gas yang dihasilkan oleh yeast pada proses fermentasi. Roti tawar banyak dikonsumsi dikarenakan gizinya yang cukup tinggi terutama jika ditinjau dari kandungan karbohidratnya. Selain itu, dalam pembuatan roti tawar dapat ditambahkan tepung gayam untuk mengurangi pemakaian terigu. Oleh karena itu, perlu dilakukan penelitian mengenai sifat-sifat roti tawar (sifat fisik, kimia dan organoleptik) dengan substitusi tepung gayam. Penelitian ini bertujuan untuk mengetahui pengaruh substitusi tepung gayam terhadap sifat fisik, kimia dan organoleptik roti tawar dan mengetahui jumlah tepung gayam maksimal yang dapat disubtitusi pada pembuatan roti tawar sehingga dihasilkan roti tawar dengan sifat-sifat masih baik dan disukai.
Penelitian dilaksanakan dalam dua tahap. Tahap pertama merupakan penelitian pendahuluan, menentukan perlakuan jumlah tepung gayam yang disubstitusikan. Tepung gayam yang digunakan dalam pembuatan roti tawar dengan konsentrasi 0%, 5%, 10%, 15%, 20% dan 25%. Tahap kedua merupakan penelitian utama, pembuatan roti tawar dengan substitusi tepung gayam. Parameter yang diamati adalah daya kembang, tekstur, warna, kenampakan irisan, stalling,
kadar air, kadar abu, kadar protein, kadar lemak, kadar karbohidrat dan organoleptik (warna, aroma, rasa, tekstur, kenampakan irisan dan keseluruhan).
Hasil penelitian menunjukkan bahwa substitusi tepung gayam dalam pembuatan roti tawar berpengaruh terhadap volume pengembangan, menurunkan kadar air dan kadar protein, meningkatkan kadar abu, kadar lemak dan meningkatkan kadar karbohidrat, meningkatkan tekstur, membentuk kenampakan irisan yang pori-porinya kurang kompak dan kurang seragam serta mempengaruhi tingkat kesukaan pada kesukaan warna roti tawar 2,24-4,56; aroma 2,72-4,24; rasa 2,92-4,08; kenampakan irisan 2,72-4,16; dan keseluruhan 2,76-4,24. Substitusi tepung gayam dalam pembuatan roti tawar tidak berpengaruh terhadap tingkat kesukaan tekstur 3,08- 4,08. Tingkat tepung gayam maksimal yang dapat disubtitusikan sebanyak 10%. Roti tawar yang dihasilkan pada perlakuan A2 (tepung gayam 10% dan terigu 90%) mempunyai daya kembang 91,39%; lightness 69,4; hue 103,23; kenampakan irisan; kadar air 35,30%; kadar abu 1,74%; kadar protein 26,83%; kadar lemak 1,83%; kadar karbohidrat 35,10%; tingkat kesukaan rasa 3,12; tingkat kesukaan tekstur 3,24
KARAKTERISTIK ROTI TAWAR DENGAN SUBSTITUSI
No full textRoti tawar merupakan salah satu jenis makanan yang berbentuk sponge, yaitu makanan
yang sebagian besar volumenya tersusun dari gelembung-gelembung gas yang dihasilkan
oleh yeast pada proses fermentasi. Inovasi pembuatan roti tawar dari tepung gayam yang
bertujuan untuk mengurangi penggunaan terigu dengan memanfaatkan komoditi lokal.
Tujuan penelitian yaitu mengetahui pengaruh substitusi tepung gayam terhadap sifat fisik,
kimia dan organoleptik roti tawar dan mengetahui jumlah tepung gayam maksimal yang
dapat disubtitusikan pada pembuatan roti tawar sehingga dihasilkan roti tawar dengan sifatsifat
masih baik dan disukai. Pelaksanaan penelitian terdiri dari dua tahap yaitu pembuatan
tepung gayam dan pembuatan roti tawar dengan substitusi tepung gayam. Tingkat tepung
gayam maksimal yang dapat disubtitusikan sebanyak 10%. Roti tawar yang dihasilkan
mempunyai daya kembang 91,39%; lightness 69,4; hue 103,23; kenampakan irisan yang
seragam; kadar air 35,30%; kadar abu 1,74%; kadar protein 26,83%; kadar lemak 1,83%;
kadar karbohidrat 35,10%; tingkat kesukaan warna 2,88 (agak suka); tingkat kesukaan
aroma 2,92 (agak suka); tingkat kesukaan kenampakan irisan 2,96 (agak suka); tingkat
kesukaan rasa 3,12 (suka); tingkat kesukaan tekstur 3,24 (suka); tingkat kesukaan
keseluruhan 3,12 (suka
PANDANGAN DUNIA DEWI ANGGRAENI DALAM NOVEL MY PAIN MY COUNTRY: KAJIAN STRUKTURALISME GENETIK LUCIEN GOLDMANN (DEWI ANGGRAENI’S WORLD VIEW IN MY PAIN MY COUNTRY: LUCIEN GOLDMANN GENETIC STRUCTURALISM STUDY)
No full textAbstract Dewi Anggraeni’s World View in My Pain My Country: Lucien Goldmann Genetic Structuralism Study. This research aims to uncover human facts, collective subject, the structure of the novel My Pain My Country, which illustrates the character's problems, both concerning other characters and the environment, and the worldview expressed by the author as part of a social class group supported by Dewi Anggraeni's authorship helped to reconstruct the author's worldview. The analysis uses genetic structuralism with a dialectical method based on the concept of understanding and explanation in finding coherence of meaning. The data source is Dewi Anggraeni’s novel ”My Pain My Country”. The results showed that the author described “My Pain My Country” as human facts through geographical, sociological, psychological, historical, and ideological facts. Dewi Anggraeni describes the collective subject in two different social classes, namely the Chinese ethnic group to be described as the capitalists and indigenous people as the proletarians. The structure of “My Pain My Country” was constructed by relating the characters and the environment. The author represented the relationship between the characters in human opposition. Meanwhile, the relationship between the characters and the environment were represented through natural, social and cultural oppositions. The structure of the novel reflected the Dewi Anggraeni’s worldview as a form of sympathy, not only towards the victims of the 1998 tragedy from Chinese but also towards the lower middle class of indigenous people; and world views on nationalism, justice, and Chinese integration. Key words: genetic structuralism, human fact, world view Abstrak Pandangan Dunia Dewi Anggraeni dalam Novel My Pain My Country: Kajian Strukturalisme Genetik Lucien Goldmann. Penelitian ini bertujuan untuk mengungkap fakta kemanusiaan; subjek kolektif; struktur novel My Pain My Country yang menggambarkan permasalahan tokoh, baik dalam hubungannya dengan tokoh lain maupun dengan lingkungannya; dan pandangan dunia yang diekspresikan pengarang sebagai bagian dari kelas sosial yang didukung oleh jejak kepengarangan yang turut merekonstruksi pandangan dunia Dewi Anggraeni. Analisis menggunakan strukturalisme genetik dengan metode dialektik yang berdasarkan pada konsep pemahaman dan penjelasan dalam menemukan koherensi makna. Sumber data adalah novel My Pain My Country karya Dewi Anggraeni. Hasil penelitian menunjukkan bahwa novel My Pain My Country sebagai fakta kemanusiaan digambarkan pengarang melalui fakta geografis, sosiologis, psikologis, historis, dan ideologis. Subjek kolektif dimunculkan Dewi Anggraeni dalam dua kelas sosial yang berbeda, yaitu kelompok etnis Tionghoa yang digambarkan sebagai kaum kapitalis dan pribumi sebagai proletar. Struktur novel My Pain My Country dibangun oleh hubungan antartokoh, serta tokoh dan lingkungan. Hubungan tokoh dan tokoh digambarkan dalam oposisi manusia. Sementara itu, hubungan tokoh dan lingkungan digambarkan melalui oposisi alamiah, sosial, dan kultural. Struktur novel itu merefleksikan pandangan dunia Dewi Anggraeni sebagai wujud keprihatinan, baik terhadap korban tragedi 1998 dari Tionghoa maupun kelompok menengah ke bawah, serta pandangan tentang nasionalisme, keadilan, dan integrasi Tionghoa. Kata-kata kunci: strukturalisme genetik, fakta kemanusiaan, pandangan duni
PROSEDUR PENGAJUAN KEBERATAN ATAS SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT) PBB PERDESAAN DAN PERKOTAAN DI KABUPATEN SUKABUMI
No full textThis Final Project Report was prepared by Yuniar Anggraeni Mentari with Student Registration Number 1641211005, with the title " Procedure for Submitting Objection to UN Rural and Urban Tax Returns in Sukabumi Regency ". This report was compiled based on the results of research conducted by the author at BAPENDA , Sukabumi Regency.
The background of the author doing the research is the application of official assessment systems that are prone to cause objections because of differences in data in BAPENDA with the state of the earth object and / or the actual building. But the lack of knowledge of taxpayers and village and sub-district collectors in raising objections, so the objection was not filed and became a debt the following year.
This study aims to knowing the causes of objection, filed an objection procedure SPPT Rural and Urban UN and UN efforts to resolve objections SPPT Rural and Urban. The method used is descriptive method. The data collection techniques used are observation , interviews, and literature.
These results indicate that things are objectionable are the things contained in the contents SPPT received taxpayer, area of the earth and building, as well as there is SVTO differences in the interpretationprovisions. Based on matters that can cause objections, the procedure for filing an objection may be submitted to the Regent of Sukabumi through BAPENDA no later than 3 (three) months as from the receipt of the SPPT except in circumstances beyond his control . After the objection is filed, the regent through the appointed official conducts a research on the objection letter to establish a decree. The decision can be either all accepted, partially accepted, rejected, or increase the amount of tax payable by checks
PENGARUH PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PENDAPATAN BAGI HASIL PADA BANK UMUM SYARIAH (Studi Kasus Pada PT Bank BNI Syariah yang terdaftar di BEI periode 2016-2018)
No full textRisma Sri Anggraeni Mulyadi (1430611118) Muhammadiyah University Sukabumi. Effect of Mudharabah Financing and Musyarakah Financing on Profit Sharing in Sharia Commercial Banks. (Thesis Supervisor Sulaeman, S.E., M.Sc and Tina Kartini, S.E., M.Esy)
This study aims to determine the effect of mudharabah financing and musyarakah financing on revenue sharing. The variables used in this study are mudharabah financing, musyarakah financing, and revenue sharing. This study uses a quantitative method with an associative approach. The population in this study is the financial statements of PT Bank BNI Syariah which are listed on the Indonesia Stock Exchange for the period 2016-2018 and taken a sample of 36 months of profit sharing income, mudharabah and musyarakah reports, January 2016 to December 2018. In this study sampling with techniques purposive sampling. The data collection technique used is secondary data. The data analysis technique used is the classic assumption test, multiple linear analysis, and hypothesis testing.
The results of the study show: Variables are tied to profit sharing income, while the independent variable is mudharabah financing and musyarakah financing. The results of this study indicate that partially mudharabah financing does not have a significant effect on income for the results of the t test of 1.728 with a significant value of 0.093. Musyarakah financing has an effect on revenue sharing with t test results of 3.592 and a significant value of 0.001. While simultaneous mudharab financing and musyarakah financing have a significant effect on profit sharing with a f test of 6.802 with a significant of 0.003. Then it can be concluded that mudharabah financing and musyarakah financing have an effect of 29.2% on revenue sharing and the remaining 70.8% is influenced by factors not examined in this study by the author
IDENTIFIKASI HIGH PRESSURE ALARM YANG TERUS MENERUS PADA BOILER DI MT. PANDERMAN
No full textINTISARI
Riva Surya Anggraeni, 2020, NIT : 52155844.T, “Identifikasi high pressure
alarm yang terus menerus pada boiler di MT. Panderman ”, skripsi
Program Studi Teknika, Progran Diploma IV, Politeknik Ilmu Pelayaran
Semarang, Pembimbing I: Amad Narto, M.Mar.E, M.Pd. dan Pembimbing
II: Andy Wahyu Hermanto, MT.
Boiler adalah suatu permesinan bantu di atas kapal yang berfungsi untuk
menghasilkan steam yang tekanannya lebih dari 1 atmosfer (uap bertekanan)
dengan proses pemanasan dari air tawar. Kinerja boiler ditunjang oleh beberapa
komponen penunjang, salah satunya yaitu differential pressure transmitter.
Ketidaknormalan pada differential pressure transmitter akan mengganggu
pengoperasian boiler sehingga kinerjanya menajdi kurang optimal.
Jenis metode penelitian yang penulis gunakan dalam penyusunan skripsi
ini adalah deskriptif kualitaf dengan menggunakan pendekatan fishbone dan SHEL
untuk mempermudah dalam teknik analisis data. Metode pengumpulan data yang
penulis lakukan adalah dengan cara observasi, wawancara dan studi dokumentasi
untuk memperkuat dalam analisis data. Tujuan dari penelitian ini adalah untuk
mengetahui faktor penyebab terjadinya high pressure alarm yang terus menerus
pada boiler, dampak yang ditimbulkan dari high pressure alarm yang terus
menerus pada boiler dan upaya yang dilakukan untuk mengatasi high pressure
alarm yang terus menerus pada boiler di MT. Panderman.
Berdasarkan hasil penelitian yang telah penulis lakukan, dapat
disimpulkan bahwa faktor penyebab high pressure alarm yang terus menerus pada
boiler di MT. Panderman adalah, 1) Kotornya pipe line pada differential pressure
transmitter. 2) Ketidaksesuaian Plan Maintenance System (PMS) yang dilakukan.
Dampak yang ditimbulkan adalah 1) Produksi uap bertekanan menjadi terganggu.
2) Terganggunya proses olah gerak pada kapal 3) Dapat menyebabkan ledakan
pada boiler. Untuk mencegah faktor-faktor penyebab high pressure alarm yang
terus menerus pada boiler, upaya yang harus dilakukan adalah dengan, 1)
Melakukan perawatan secara berkala berupa flushing pipe line pada differential
pressure transmitter. 2) Melakukan perawatan pada boiler dan komponen
penunjangnya sesuai dengan Plan Maintenance System (PMS).
ABSTRACT
Riva Surya Anggraeni, 2020, NIT: 52155844.T, "Identification of the continously
high pressure alarm on boiler in MT. Panderman", Thesis Study Program
Technic, Diploma IV Program, Semarang Merchant Marine Polytechnic,
Advisor I: Amad Narto, M.Mar.E, M.Pd. and Advisor II: Andy Wahyu
Hermanto, MT.
Boiler is one of the auxiliary engine in the ship which function to produce
steam that has pressure more than 1 atmosphere by the heating of the fresh water.
The performance of the boiler is supported by several system that work inside, one
of them is differential pressure transmitter. Decreasing the pressure of the
lubricating oil from normal pressure will disrupt the process of producing
pressurized air on the main air compressor.
The type of research method that the author uses in the preparation of
this thesis is descriptive qualitative using a fishbone and SHEL approach to
simplify data analysis techniques. The method of collecting data that the authors
do is by observation, interview and study documentation to strengthen the data
analysis. The purpose of this study was to determine the factors causing the
continously high pressure alarm on boiler, the impact cause of continously high
pressure alarm on boiler and the efforts made to prevent the factors causing the
continously high pressure alarm on boiler in MT. Panderman.
Based on the results of research that the authors have done, it can be
concluded that the factors causing the continously high pressure alarm on boiler in
MT. Panderman are, 1) The dirty pipe line in differential pressure transmitter. 2 )
Non-compliance Plan Maintenance System (PMS) is done. The impact is 1) The
production of the steam is distracted. 2) The operation of the ship is messed up. 3)
It can caused explotion of the boiler. To prevent the factors of the continously high
pressure alarm on boiler, efforts must be made are, 1) Maintenance periodically of
the differential pressure transmitter by flushing the pipe line. 2) Maintenance of
the auxiliary part of the boiler according to Plan Maintenance System (PMS)
The Impact of Internal and External Resources, and Strategic Actions in Business Networks on Firm Performance in the Software Industry
No full textUnderstanding the variance in firm performance has been an important topic in the strategic management literature. In the last two decades it has become particularly interesting as business networks increasingly have become an integrated part of a firm's environment. Besides the internal resources, the less-controlled external resources in the firm’s business networks to affect its performance too. The uncertainty associated with the lower levels of control over external resources implies that there is room for strategic actions as a moderator to obtain better firm performance. This study investigates the following research question: What are the roles of internal and external resources, and strategic actions in business networks, and what is their relationship with firm performance? We propose a conceptual framework that adopts an integrated view to study firm performance in an environment where firms become increasingly interconnected. It combines the Resource-based View (RBV), which predominantly looks at a firm's internal resources as a source of competitive advantage as well as the network perspective, which emphasizes the resources inherent in a firm’s business network as a source of competitive advantage. This thesis starts with the notion that a firm is an autonomous entity operating in an environment and aiming for improving its performance. Following the RBV, a firm owns inherently unique resources that differentiate it from other firms. When these resources are valuable, rare, inimitable, and non-substitutable (VRIN), they become sources of sustained competitive advantage and firm performance. In addition, firms are also economic agents that depend on other members in a business network and require complementary resources from their partners. They consciously act and react to threats and opportunities in their business network. These opportunities or threats, either from collaborators or competitors, affect a firm's competitive advantage. Therefore, we propose a conceptual framework of strategic actions that acts as a mechanism to enhance and protect a firm’s VRIN conditions and sustain firm performance. The research starts with a literature review and develops a conceptual model. The conceptual model takes into account a firm’s internal resources, external resources and strategic actions as three important factors influencing firm performance. This is followed by an empirical study in Chapter 3 to examine the direct relationships and the interactions between internal or external resources and the influence on firm performance. We conducted a regression analysis on 96 cases of firms that are publicly listed with SIC 7372 and are part of a network of software industry in 2007. The findings are not as straightforward as expected, and confirm other research, i.e. internal resources, measured by technological and marketing assets, are not consistent and positive explanatory variables of firm performance. External resources, as represented by structural autonomy, directly influence firm performance and the relationship is positive, as expected. The findings also show that the inclusion of a firm’s external resources increases the explained variance in firm performance. This raises the question to what extent firm performance is not only dependent on the resources it possesses, as articulated by the RBV and network perspective, but also on their strategic actions in their business networks. In Chapter 4, we investigate the strategic actions among four (4) firms in the pre-packaged software industry. The case studies indicate that strategic actions do play an important role in the relationship between a firm’s resources and its performance. We identified a number of strategic actions and found that firms that perform well, put more emphasis on different strategic actions, compared to firms that perform less. The findings based on the four cases, indicate that strategic actions in the relationship between a firm’s resources and performance are important. These strategic actions underline the need to augment the RBV and network perspective with strategic actions that reflect actions that enhance or protect the resources of a firm in order to improve its performance. To better understand the general influence of strategic actions, it is important to develop an instrument to measure a firm’s strategic actions in a business network. In an earlier study, Venkatraman developed a model of six dimensions that reflect strategic actions and we extend this model with a network perspective on strategy. We tested the questionnaire using 54 responses we received from a survey conducted in the Dutch IT-software industry. The results indicate that there are distinct dimensions reflecting the firm’s strategic orientation toward its partners, in terms of managing efficiency, dependence and tensions when collaborating and competing in a business network. Because a firm’s business network consists of complex and multifaceted phenomena, it requires a variety of concepts to understand the role of strategic actions in it. The first contribution of this study is that we extend the RBV with the network perspective to explicitly take into account a firm’s external resources as factors influencing firm performance. The second contribution refers to the inclusion of firm strategic actions as an instrument to enhance and protect the VRIN conditions of a firm’s resources. Strategic actions seem to be an important set of variables that so far has been overlooked, while it is important when it comes to realizing the full potential of a firm’s resources. Internal resources, external resources and strategic actions are all important in explaining firm performance. These findings allow us to complement the main causal mechanism of RBV, i.e. that firm resources are a source of sustained competitive advantage, with the influence of strategic actions to enhance and safeguard sustained competitive advantage. Our third contribution is the creation and initial testing of a tool to measure strategic orientation that explicitly includes network-related strategy and captures a firm’s emphases on various strategic dimensions. We underline the importance of the match between a firm’s resources and strategic actions in improving its performance. Being connected in a business network, a firm’s strategy may not be categorized in one strategy dimension, but it is a multi-dimensional set of actions that reinforce each other to capture the benefits, reduce the costs, and manage the risks. Firms like SAP or Autodesk capitalize their internal and partners’ resources and showed proactive and visionary strategic actions that enabled them to move ahead of their competitors and to enjoy the benefits of early commitment to technology development. They were also able to engage in defensive and analytical strategic actions that enabled them to maintain or improve their efficiency. They also took some aggressive strategic actions that enabled them to maintain their independency with regard to both their competitors and collaborators. Firms may put different emphases on the various strategic dimensions which allow them to orchestrate strategic actions and balance the forces that it faces in its external business network. From managerial point of view, this research provides some thoughts about a firm’s strategy in a business network. Having an integrated and coherent strategy shows the manager’s ability to balance the benefits and the threats embedded in a firms’ business network. There are three main building blocks which provide questions to guide managers in diagnosing and evaluating the breadth and coherence of their strategy, which ultimately influences firm performance. These three building blocks are (1) identifying a firm’s resource positions, (2) aligning resources and strategic actions, and (3) evaluating the strategic actions firms can employ in a business network.Economics of Technology and InnovationTechnology, Policy and Managemen
Analysis of input-output characteristic and generation cost optimization using quadratic least square regression and dynamic genetic algorithm method: Case study PT.PLN PJB UP Gresik
No full textTINJAUAN ATAS PENERAPAN TAX GUIDANCE DI PT INDONESIA POWER PLTU JAWA BARAT 2 PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT
No full textThis Final Assignment Report was prepared by N. Mira Anggraeni with Student Number 1741211001 with the title "OVERVIEW OF THE APPLICATION OF TAX GUIDANCE IN PT INDONESIA WEST JAVA POWER PLTU 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT" This report was prepared based on the results of research conducted by the author at PT INDONESIA POWER WEST JAVA 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT Power Palabuhanratu.
This study aims to determine: (1) What taxes are imposed by PT Indonesia Power. (2) How is the implementation of Tax Guidance conducted by PT Indonesia Power. (3) How to apply to Article 22 Income Tax and Article 23 Income Tax at PT Indonesia Power.
In this study the authors used a descriptive method that aims to analyze data by describing. Data obtained by the authors through observation, interviews, and library studies.
The results of the study show that: (1) Taxes imposed by PT Indonesia Power, namely Income Tax Article 21, Article 22, Article 23, Article 26, and Article 4 paragraph 2. In accordance with the permit granted by PT Indonesia Power the author only focuses on discussing Article 22 Income Tax and Article 23. (2) The application of Tax Guidance conducted by PT Indonesia Power is referred to in the taxation guidelines where the tax management guidelines consist of 2 parts, namely tax policies and guidelines as well as general taxation guidelines. In Tax Guidance there are also changes in tax management, where the tax management guidelines are made based on the COA (Certificate of Analysis) used in accounting records at PT Indonesia Power. With the change in the structure of the COA, it has an impact on the taxation aspects of each COA. Some of the changes in tax provisions that affect tax obligations at PT Indonesia Power include the appointment of PT Indonesia Power as a PPN collector (WAPU PPN) in 2015, as well as a subject who collects Article 22 Income Tax. (3) Application of Article 22 Income Tax and Article Income Tax 23 in PT Indonesia Power Jawa Barat 2 there are PPh and exception objects. Article 22 Income Tax at the time of collection is related to payment for the purchase of goods. In the application of Article 22 Income Tax there are exceptions to collection, which exempts the imposition of Article 22 income tax on the purchase of goods or materials for the purposes of business activities. Article 23 Income Tax Objects consist of Dividends, Interest including permium, discount, and compensation in connection with guarantees of debt repayment, Royalties, Leases and other income in connection with the use of assets other than those with Final Income Tax. In the application of Article 23 Income Tax there are exceptions to general deductions, namely income paid or owed to business entities for financial services that function as lenders or financing agents, which are regulated by the Minister of Finance Regulation
PENGEMBANGAN BUKU TUTORIAL DESAIN KEMASAN (PACKAGING) UNTUK MENINGKATKAN FUNGSI PRODUK MAKANAN CHICKEN COLA SEBAGAI MEDIA PEMBELAJARAN MATA PELAJARAN DESAIN KEMASAN BAGI SISWA SMK KELAS X JURUSAN SENI GRAFIS DI KOTA MALANG
No full textRINGKASAN Anggraeni, Dyah Kawedar. 2019. Pengembangan Buku Tutorial Desain Kemasan (Packaging) Untuk Meningkatkan Fungsi Produk Makanan Chicken Cola Sebagai Pembelajaran Bagi Siswa SMK Jurusan Seni Grafis di Kota Malang Skripsi, Jurusan Seni dan Desain, Fakultas Sastra, Universitas Negeri Malang. Pembimbing: (I) Moch. Abdul Rohman, S.Sn., M.Sn, (II) Abdul Rahman Prasetyo, S.Pd., M.Pd. Kata Kunci: Desain Kemasan, Buku, Produk Makanan, Media Pembelajaran Desain kemasan adalah wadah untuk meningkatkan nilai dan fungsi sebuah produk. Tujuan peneliti ini adalah mengembangkan desain kemasan produk makanan Chicken Cola yang awalnya menggunakan plastik mika menjadi kemasan yang berbentuk efisien dan ramah lingkungan. Yang kemudian diterapkan sebagai contoh media pembelajaran untuk siswa jurusan seni grafis kelas X SMKN 11 Malang. Salah satu materi mata pelajaran Seni Grafis adalah Desain Kemasan. Hasil pengamatan peneliti selama melakukan kegiatan pembelajaran dan diskusi dengan guru-guru Seni Grafis tentang desain kemasan pada sekolah sasaran pelaksana kurikulum 2013, ditemukan beberapa permasalahan diantaranya buku siswa yang dipakai sebagai pegangan kurang menarik, baik dari segi gambar, maupun dari penyajian materi dan kurangnya buku referensi untuk materi desain kemasan. Hal tersebut berakibat peserta didik mengalami banyak kesulitan dalam menjawab atau menyelesaikan tugasnya yang membutuhkan pemahaman. Untuk itu, diperlukan media untuk menjelaskan desain kemasan yang lebih menarik yaitu berupa buku tutorial. Tujuan penelitian ini adalah mengembangkan media pembelajaran yang dulunya hanya menggunakan modul, LKS dan buku siswa menjadi buku tutorial. Model penelitian yang digunakan adalah model penelitian Borg and Gall yaitu (1) Analisis kebutuhan, (2) perencanaan, (3) pengembangan produk awal. (4) validasi ahli, (5) revisi produk I, (6) uji kelompok kecil, (7) Revisi produk akhir, (8) Implementasi. Produk akhir di uji kelayakkannya oleh dua orang ahli, satu ahli media dan satu ahli materi dan 20 orang sebagai subjek uji coba kelompok kecil yakni para siswa kelas X SMKN 11 Malang. Pengumpulan data dilakukan dengan teknik observasi, wawancara, uji validasi dan uji coba lapangan. Instrument yang digunakan untuk mengumpulkan data adalah berupa kuissioner dan angket yang kemudian dianalisis dan dikonversi dengan tabel kriteria kelayakan. Hasil dari validasi para ahli menunjukkan bahwa buku penunjang untuk materi desain kemasan pada mata pelajaran seni budaya ini layak digunakan dengan memperoleh presentase 77%. Dari validasi ahli materi diperoleh presentase 80% dengan merevisi urutan materi secara jelas. Selain uji validasi, uji lapangan yang dilakukan di SMKN 11 Malang juga memperoleh hasil positif yaitu dengan presentase 92.25% terlihat siswa sangat antusias saat belajar yangartinya masuk dalam kategori sangat valid dan sangat layak digunakan. Saran dari penulis, apabila ada pengembang yang hendak mengembangkan media ini, sebaiknya menambahkan materi yang lebih lengkap beserta contohcontohnya. Serta mengembangkan desain kemasan yang lebih efisien lagi. SUMMARY Anggraeni, Dyah Kawedar. 2019. Development of a Packaging Design Tutorial Book to Improve The Function of Chicken Cola Food Products as Learning for Vocational School Students in The Graphic Arts Departement in Malang City. Thesis, Department of Art and Design, Faculty of Letters, State University of Malang. Advisors: (I) Moch. Abdul Rohman, S.Sn., M.Sn, (II) Abdul Rahman Prasetyo, S.Pd., M.Pd. Keywords: Packaging, Book, Food Product, Learning Media Design packaging is a contain for increase value and purpose a product. The aim of this research was to develop the packaging design of Chicken Cola food products that initially used mica plastic to be packaged in the form of efficient and environmentally friendly. Which was then applied as an example of learning media for students of class X graphic arts in Malang City. One of the subject matter of Graphic Arts is Packaging Design. The observations of researchers during the learning activities and discussions with the Graphic Arts teachers about packaging design in the 2013 curriculum implementation target schools, found several problems including student books that are used as less attractive grip, both in terms of images, and from the presentation of material and lack of books reference for packaging design material. This results in students experiencing many difficulties in answering or completing their tasks that require understanding. For this reason, media is needed to explain the more attractive packaging design in the form of a tutorial book. The purpose of this study is to develop learning media that used to only use modules, worksheets and student books into tutorial books. The research model used is the Borg and Gall research model, namely (1)Analysis needs, (2) planning, (3) Development of the initial product. (4) validation from expert, (5) product revision 1, (6) small group test, (7) final product revision, (8) implementation. The final product was tested by two experts, one media expert and one material expert and 20 people as the subject of a small group trial, is the tenth grade students of 11 SMKN Malang. Data collected by observation, interviews, validation tests and field trials. The instrument used to collect data is a questionnaire and poll which is then analyzed and converted with a table of eligibility criteria. The results of the expert validation show that the supporting books for packaging design material in these cultural arts subjects are feasible to use with a percentage of 77%. From the validation of material experts obtained a percentage of 80% by revising the material sequence clearly. In addition to validation tests, field tests conducted at Malang 11 Vocational High School also obtained positive results with a percentage of 92.25%. It was seen that students were very enthusiastic while studying, which meant that they were included in a very valid category and were very suitable to use. Advice from the author, if there are developers who want to develop this media, you should add more complete material along with examples. And develop more efficient packaging designs
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