1,720,968 research outputs found

    Prediksi Pajak Pertambahan Nilai pada Penyediaan Jasa dengan Metode Fuzzy Time Series Model Chen

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    For companies, tax is a burden or fee that must be paid to the state as a taxpayer. The taxes that must be paid by the company can affect the profits earned. Therefore, efforts are needed to reduce or minimize the tax burden. Efforts to minimize the tax burden include tax planning. Tax planning that is often used by companies is tax planning on Value Added Tax (VAT), because all production activities are closely related to the VAT burden. Tax planning for VAT can be done by maximizing the amount of input VAT. To be able to identify the amount of input VAT in the next period, predictions can be made on the input VAT value. The uncertain VAT value and limited data collection make it possible to predict the VAT value using the fuzzy time series method. One model that can be used in fuzzy time series is the Chen model, because it has better accuracy values than the Song and Chissom models. Based on this research, it can be seen that the results of the prediction of the VAT value for the provision of services at PT Pertamina Hulu Rokan Zone 1, for the period July 2023 using the fuzzy time series Chen model method in second order obtained IDR 1,455,000,000 with a forecasting accuracy of 82.1%. In this way, PT PHR Zone 1 can maximize input VAT of IDR 1,455,000,000 so that the goal of minimizing the tax burden is achieved

    Penerapan Pembelajaran Berbasis Proyek Pada Matakuliah Matematika Diskrit untuk Meningkatkan Keterampilan Mahasiswa dalam Memanfaatkan Struktur Diskrit dalam Menyelesaikan Masalah

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    Graduate Learning Outcomes (CPL), structured in the learning plan, require student-centered learning and the role of the lecturer as a facilitator known as Student-Centered Learning (SCL). One learning model that facilitates students to fulfil CPL is the PjBL (Project Based Learning) model. The purpose of this research is to achieve the vision and mission of the study program, which is to improve the quality of education in the learning process through the achievement of CPL. Discrete Mathematics is a course that provides fundamental material in computational science and a mathematical foundation for other courses that require programming. Therefore, the PJBL learning model was applied to the Discrete Mathematics course in this study, addressing mathematical problems and supporting the fulfilment of CPL in the course. This research approach is qualitative, involving activities, and quantitative in student responses after learning using the PjBL model. Research activities have three stages: preparation, implementation, and final. The research subjects were two classes of Semester 3 Mathematics study program students with 59 students. In the learning process using the PjBL model, there are two projects that students have implemented, and based on a questionnaire distributed to students, the majority of students feel that the implementation of PjBL is suitable for the Discrete Mathematics course

    Pemodelan Laju Perubahan Nilai Tukar Rupiah (IDR) terhadap Dolar Amerika (USD) dengan Metode Markov Switching Autoregressive (MSAR)

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    This study aims to determine the modeling of the exchange rate change rate of the Rupiah (IDR) against the US dollar (USD) using the Markov Switching Autoregressive (MSAR) method. The research data is sourced from secondary data through website investing to see the Rupiah exchange rate against the US dollar with a time span from January to December 2020. The results show that the best model obtained is MS(2)AR(3) with parameters = 0.031119 and = -0.000504, where when state = 1, the average rate of change in the rupiah exchange rate against the US dollar is 0.031119 per day, while when state = 2 the average rate of change in the rupiah exchange rate against the US dollar is -0.000504 per day.

    The Property of Continuity And Positively Definite Characteristic Function of Compound Poisson Distribution As The Sum of Geometric Distribution

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    The compound Poisson distribution as the sum of independent and identically random variables from geometric distribution is characterized by using characteristic function. The characteristic function of this compound distribution is obtained by Laplace-Stieltjes transform. It is provided a characterization of this compound distribution employing the properties of characteristic function as continuous and positively definite function

    PENERAPAN MODUL BERBASIS PROJECT BASED LEARNING PADA MATA KULIAH ANALISIS REAL 2

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    The education dharma program states that lecturers have the main task of administering education. Permenristekdikti No. 44 of 2015 states the minimum criteria for the learning process, namely CPL (Graduate Learning Outcomes). CPL requires student-centered learning and the role of the lecturer as a facilitator so that Student Center Learning (SCL) is created. Real Analysis 2 which is a follow-up course from Real Analysis 1. Real Analysis 2 is a pure mathematics course that contains a collection of definitions and theorems and lemmas that involve proof. So far, learning real analysis is difficult for students to accept, namely making connections between one rule and another. One learning model that facilitates students to fulfill the CPL for Real Analysis 2 course is the PjBL (Project Based Learning) model. PjBL implementation must be supported by adequate learning facilities. Therefore, a module based on the PjBL model is needed. The use of this PjbL-based module is expected that students will be able to solve mathematical problems and support the fulfillment of CPL courses which results in the formation of creative and systematic mathematics students who are good at solving problems and have the capabilities and competencies needed by the world of work

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Health Belief Model of Jambi City Community Against Covid-19 Vaccination with Structural Equation Modeling (SEM) Method

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    The community's HBM (Health Belief Model) analysis of the COVID-19 vaccination needs to be done. This perceived threat assessment is based on perceived vulnerability and seriousness. Judgments to behave in response to perceived threats are also influenced by cues to action. Variables that cannot be explained directly or variables that require explanation from other variables are called latent variables. Latent variables consist of exogenous and endogenous variables. This study aims to analyze the public health belief model of the city of Jambi towards COVID-19 vaccination with the structural equation modeling (SEM) method. The results showed that the health belief model for COVID-19 vaccination in Jambi City, vaccination actions were significantly influenced by perceptions of benefits and barriers. Perceived benefits and barriers were significantly affected by perceived severity and seriousness and then perceived severity and seriousness were significantly influenced by cues to action. However, demographics including age, occupation, income and beliefs in this study did not significantly influence a person to vaccinate. The proposed model can be accepted based on the goodness of fit indicato

    PENERAPAN METODE ARIMA BOX-JENKINS UNTUK MEMPREDIKSI HARGA SAHAM DI PT ANEKA TAMBANG TBK

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    A capital market is a market in which long-term trading of financial assets takes place, or a market in which various financial instruments are traded. The development of capital markets promotes the economic development of the country. The form of investment in the capital market is in the form of shares. Because stock prices are constantly fluctuating, capital market participants need analysis to help predict future stock prices. PT Aneka Tambang TBK or ANTM for short is one of the stocks traded in Indonesia's capital market. This study applied the Box-Jenkins ARIMA method for the period from July 2021 to November 2021 to determine the optimal forecast model for stock price fluctuations of ANTM, and obtained forecast results in December 2021. It is intended to The best preserved model is his ARIMA model (3,2,0) and ANTM's December 2021 stock price forecast results are down.&nbsp
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