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Analisis Proses Pemungutan Pajak Hotel di Kabupaten Garut Yuliana, Lina; Alkautsar, Muslim; Nurlaela, Lina
Jurnal Wahana Akuntansi Vol 6 No 2 (2021): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v6i2.1730

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur yang dilaksanakan dalam pemungutan pajak hotel dan untuk mengetahui hambatan dalam pemungutan pajak hotel. Metode penelitian yang digunakan adalah metode analisis deskriptif dengan jenis data kualitatif. Konsep penelitian yang digunakan yaitu 4 informan dari pihak BAPENDA dengan fokus penelitian pada proses pemungutan. Sumber data yang digunakan adalah sumber primer dengan teknik pengumpulan data menggunakan wawancara, dokumentasi dan studi kepustakaan. Sedangkan teknik analisis data dengan menggunakan reduksidata, penyajian data dan penarikan kesimpulan/verifikasi.Hasilpenelitian ini menunjukkan bahwa prosedur pemungutan yang dilaksanakan telah sesuai dengan UU No 28 Tahun 2009, namun tetap ada hambatan yang disebabkan oleh wajib pajak itu sendiri yaitu kurangnya kesadaran baik dalam pendaftaran, pelaporan maupun pembayaran, kurangnya pemahaman dan ketidakjujuran dalam melaporkan omzet.
Program Pembuatan dan Penyuluhan Langsung Tempat Sampah Terpilah di Posyandu Kelurahan Penajam Kabupaten Penajam Paser Utara Yuliana, Lina; Apriansyah, Apriansyah; Faza, Hesel Ananta Hasya
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): April
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v6i2.1168

Abstract

Waste management problems persist at the Integrated Health Post (Posyandu) in RT 16, Penajam Village, Penajam Paser Utara Regency. Waste from monthly activities has not been properly sorted and managed. This situation has the potential to cause environmental pollution, unpleasant odors, and health risks, especially for toddlers and the elderly. This community service program aims to provide separate waste bins and raise public awareness of proper waste management. The method used is a participatory approach through observation, planning, implementation, outreach, and evaluation. The activities included the construction of three types of separate waste bins (organic, inorganic, and hazardous waste) and outreach to the community and Posyandu cadres. The results of the activities show an increase in public understanding, as evidenced by the ability to sort waste according to type and increased participation in maintaining environmental cleanliness. The Posyandu environment has also become cleaner and more organized. This program not only provides physical facilities but also encourages changes in community behavior towards sustainable environmental management.
Pemasangan Delineator Reflektif Mandiri sebagai Solusi Penerangan Pasif bagi Pengendara di RT 21 Kelurahan Penajam Kabupaten Penajam Paser Utara Yuliana, Lina; Kristiandi, Mario; Putra, Rifqi Gandhie Pratama Husni
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): April
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v6i2.1183

Abstract

Traffic safety in residential areas is often neglected due to the lack of street lighting infrastructure, as is the case in RT 21, Penajam Village, Penajam Paser Utara Regency. The lack of visibility at night in critical locations has increased the risk of accidents and reduced the sense of security for local residents. This community service activity aims to provide a passive lighting solution through the manufacture and installation of self-contained reflective delineators made from PVC pipes combined with reflector stickers. The delineators are designed with cement and sand mixture reinforcement on the inside, and casting on the base to ensure the durability of the structure. The method used in the implementation of this service is a mixed method. The mixed method is an approach that combines or associates qualitative and quantitative forms. The results of the service show that the community response is very positive, where 70% of residents stated that the reflection of light from the reflector is very helpful in anticipating bends or road edges from a distance. The synergy between civil engineering and Occupational Safety and Health (K3) ensures that the resulting product is not only structurally sound, but also effective in ensuring the safety of road users.
Pencegahan Dan Penanggulangan Covid-19 Di Tempat Kerja Zulfikar, Zulfikar; Yuliana, Lina; Setyawati, Nur Falah
EUNOIA Vol 1 No 1 (2022): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

Coronaviruses are a large family of viruses that cause disease. There are at least two types of coronavirus that cause diseases that cause severe symptoms such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS). The total number of confirmed COVID-19 cases globally is 108,684,743 with 2,399,103 deaths. Cases in Indonesia were recorded to be contaminated with 1,233,959 cases with 33,596 deaths. Corona viruses are a group of related RNA viruses infecting animals that cause disease in mammals and birds. In humans, this virus attacks the respiratory system and causes infections in the respiratory tract. Corona virus can cause mild disorders of the respiratory system, lung infections and can cause death. The targets in this activity are to provide an understanding of the implementation of the covid-19 health protocol in the workplace, to provide an understanding to the general public about the dangers and risks of covid-19.
Manajemen Risiko Berdasarkan ISO 45001:2018 Luqmantoro, Luqmantoro; Yuliana, Lina; Zainul, L.M.; Saputera, Dharma; Zainal , M.Isradi
EUNOIA Vol 1 No 1 (2022): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

Management System is a framework of processes and procedures used to ensure whether a company or organization can meet standards and carry out their duties to achieve organizational goals. Based on Government Regulation of the Republic of Indonesia Number 50 of 2012 concerning Application of Occupational Health and Safety Management System Article 5 paragraphs 1 – 4, companies are required to implement SMK3 if the company has workers/laborers of at least 100 (one hundred) people, or has a high level of potential danger. Companies in implementing SMK3 must be guided by this Government Regulation and the provisions of laws and regulations and can pay attention to international conventions or standards. With the implementation of ISO 45001:2018 it is considered necessary and relevant to be applied in every company as an effort to prevent work accidents and occupational diseases. The method of community service is carried out online through the Zoom meeting application. Participants in the implementation are company employees and the general public. The target in this activity is to increase knowledge for the company in order to improve the safety management system.
Sosialisasi Pemilahan Sampah Dalam Rangka Meningkatkan Perilaku Hidup Bersih dan Sehat (PHBS) yuliana, lina; Luqmantoro, Luqmantoro; L.M Zainul , L.M Zainul; Siboro, Impol; Mulya, Widya; Rizal, Muhammad; Fitri, Hana Eka
EUNOIA Vol 1 No 2 (2022): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

The socialization in this service activity aims to: (1) increase public knowledge of the importance of household waste management (2) to grow and increase public awareness and awareness of disposing of waste in its place (3) so that people know about the financial benefits of inorganic waste management which is good and true. The target audience for PPM activities is 60 housewives in RT 35. The PPM activity method uses the question and answer lecture method, and simulation. The steps for PPM activities are lectures to explain the study of waste, types and classification of waste, waste management and 3R (reduce, reuse, recycle) inorganic waste management, and the impact of waste on personal health and the environment. After that, it was followed by a question and answer session and a simulation of the management of inorganic waste into various recycled creations. The supporting factors for the service activities are the support from the village head, the head of the Damai Village LPM, the Representative of the Waste Bank Team from the Environment Agency, the Head of RT 35, the Chair of the PKK Cadre, and the enthusiasm of the service participants, while the inhibiting factor for the activity is the limited time for the implementation of service activities. Overall service activities can be said to be good and successful, seen from the success of the target number of socialization participants (85%), the achievement of training objectives (80%), the achievement of the planned material targets (90%), and the ability of participants in mastering the material (90% ). Service activities can increase the knowledge of housewives about waste management in order to improve clean and healthy living behavior by empowering them in managing inorganic waste into various recycled creations and new sources of income from the sale of waste to the waste bank.
Peningkatan Perilaku Hidup Bersih Dan Sehat Melalui Edukasi Sampah Rumah Tangga yuliana, lina; Luqmantoro, Luqmantoro; Zainul, L.M. Zainul; Siboro, Impol; Mulya, Widya; Rizal, Muhammad; Hana Eka; Sipahutar, Merry K; Wahyuni, Sri
EUNOIA Vol 1 No 2 (2022): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

The socialization in this service activity aims to: (1) increase public knowledge of the importance of household waste management (2) to grow and increase public awareness and awareness of disposing of waste in its place (3) so that people know about the financial benefits of inorganic waste management which is good and true. The target audience for PPM activities is 60 housewives in RT 35. The PPM activity method uses the question and answer lecture method, and simulation. The steps for PPM activities are lectures to explain the study of waste, types and classification of waste, waste management and 3R (reduce, reuse, recycle) inorganic waste management, and the impact of waste on personal health and the environment. After that, it was followed by a question and answer session and a simulation of the management of inorganic waste into various recycled creations. The supporting factors for the service activities are the support from the village head, the head of the Damai Village LPM, the Representative of the Waste Bank Team from the Environment Agency, the Head of RT 35, the Chair of the PKK Cadre, and the enthusiasm of the service participants, while the inhibiting factor for the activity is the limited time for the implementation of service activities. Overall service activities can be said to be good and successful, seen from the success of the target number of socialization participants (85%), the achievement of training objectives (80%), the achievement of the planned material targets (90%), and the ability of participants in mastering the material (90% ). Service activities can increase the knowledge of housewives about waste management in order to improve clean and healthy living behavior by empowering them in managing inorganic waste into various recycled creations and new sources of income from the sale of waste to the waste bank.
Meningkatkan Sistem Kekebalan Tubuh Terhadap Infeksi Saluran Pernapasan Melalui Vaksinasi mulya, widya -; Mulyana, Wiwik; Sari, Iin Pratama; yuliana, Lina
EUNOIA Vol 2 No 1 (2023): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

Respiratory tract and lung infections are one of the main causes of morbidity and mortality worldwide. The Global Burden of Disease Study revealed that deaths related to lower respiratory tract infections, especially infants and young children, are a high-risk group, in Indonesia, based on the 2020 Indonesia Health Profile, it reached 34.8%, moreover there is the 2019 coronavirus disease (CoronaVirus Disease 19/COVID-19). 19) which was declared a pandemic by the World Health Organization on March 11, 2020. Until the end of April 2021, COVID-19 had infected at least 1.69 million people in Indonesia. The virus that causes COVID-19 is a virus that has a genome in the form of single-stranded RNA, this virus can also mutate, even though it is a virus with an RNA genome, the mutation rate of the virus that causes COVID-19 is not as fast as viruses with other RNA genomes such as the Influenza virus, this is because in the virus that causes COVID-19 there is a mutation repair mechanism that is not present in the Influenza virus. There are three types of influenza vaccines, namely Inactivated Influenza Vaccine (IIV), Recombinant Influenza Vaccine (RIV), and Live Attenuated Influenza Vaccine (LAIV). Currently, there are several vaccine platforms used to develop the SARS-CoV-2 vaccine, namely live attenuated vaccines, inactivated whole-virus vaccines, subunit vaccines, virus-like particle (VLP) vaccines, mRNA-based vaccines, DNA-based vaccines, and virus vector-based. Vaccines aim to provide acquired immunity and create immunity to cause disease. Fully vaccinated people are less likely to be infected or to be asymptomatic and less likely to spread the virus to others. Herd immunity also protects individuals who are not vaccinated (such as newborns and those with contraindications to the vaccine). Keywords: Immune System, Respiratory Tract Infection, Vaccination.
PEMBEKALAN KARYAWAN KLINIK GRAND MEDICA INDONESIA AKAN PENTINGNYA MUTU PELAYANAN yuliana, lina; Zulfikar, Iwan; Noeryanto; Fuadi, Yan; Ramdan, Muhamad
EUNOIA Vol 2 No 1 (2023): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

Quality of Health Services According to Edward Deming (1940), Quality is a service that can satisfy customers, According to Joseph M. Juran (1954), that quality is the suitability of product use to meet customer satisfaction. Meanwhile, according to Supriyanto & Wulandari (2011), quality is the overall characteristics and description of goods or services that show their ability to satisfy customer needs. So that it can be said that quality is something that is used to guarantee the expected goals or outcomes and quality must always keep up with the latest developments in professional knowledge in order to satisfy customers. The importance of education and training is not only beneficial for the employees or employees concerned, but also benefits for the organization. Because with increased productivity or skills of employees, increase work productivity of employees. Employee work productivity increases, meaning the organization concerned will benefit.
Pemberdayaan Penjual Dan Petani Salak Dalam Bidang Pengolahan Limbah Salak Busuk Menjadi Bioethanol Siboro, Impol; Yuliana, Lina; Setyawati, Nur Falah; wahyuni, Sri
EUNOIA Vol 2 No 2 (2023): Eunoia
Publisher : Program Studi D4 K3 Universitas Balikpapan

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Abstract

The method of this research activity is in the form of community training carried out on Jl. Soekarno Hatta KM 23, Karang Joang village, North Balikpapan sub-district. With this activity, the salak farming community will take advantage of the potential for salak waste to be dumped on the side of the garden, left to rot, then turned into compost. However, with this activity, farmers use it to produce bioethanol. The head of the RT at Kilometer 23 Karang Joang appreciated this activity which introduced the salak waste management program. It is hoped that this program will be immediately implemented by its residents, the majority of whom are salak farmers.
Co-Authors . Apriansyah Akbar, Muhammad Radyasa Alfajrin, Muhammad Aldi Pranata Alkautsar, Muslim Amiricano, Baramega Ananta, Erwin Anila, Aan Ardansyah, Ardansyah Ardhyaksa, Dhanar Augusto, Andhika Yoshua Aulidan, Muhammad Alif Bandaso, Agchel Randa Bot, Patrikson George Chandra, Adya Dodi Suardi Doludea, Asyer Clemen Erniyati, Erniyati Fadillah, Muhammad Rizky Farhandi, Faisal Farras, Muhammad Anwar Faza, Hesel Ananta Hasya Fitri, Hana Eka Fitryani, Enung Fuadi, Yan Gustina, Nida Nur Haerul, Haerul Hana Eka Herlina Herlina Iin Pratama Sari Innani taqwaa, Namira Irawan, Fajar Dwi Iwan Zulfikar Jacob, Ricardo Bryan Kencanawati, Kania Dewi Komeyni Rusba Kristiandi, Mario Kurniawan, Nabilla Berliani Putri L.M Zainul , L.M Zainul Liku, James Evert A. Liku, James Evert Adolf Lisyanti, Dedeh Luqmantoro, Luqmantoro Marcelino, Rici Muhamad Ramdan, Muhamad Muhammad Adam, Muhammad MUHAMMAD RIZAL Mulya, Widya mulya, widya - Mulyana, Wiwik Munirah, Yoyoh Musringudin, Musringudin N, Yanthi Rahmadani Noeryanto Noeryanto, Noeryanto Nugroho, Marcelino Nur Falah Setyawati Nurhidayah, Wiwi Nurjamin, Lucky Rahayu nurlaela, lina Nurlaila, Hera Ocean, Aditra Ramadhan Parhan, Agatha Patricia Permana, Rezaldi Purba , Fredrick Purwanti, Yani Putra, Rifqi Gandhie Pratama Husni Ratnawati, Risky Rayhani, Chantika Saputera, Dharma Sari, Selvia Indah Sholihah, Kiah Nur Siboro, Impol Sipahutar, Merry K Sipahutar, Merry Krisdawati Soni, Rovinus Irvus Sri Wahyuni Srikuncoro, Mohammad Kurnia Subaktiar, Arief Thoriq, Ahmad Qusnud Toto Hermawan Warsiyati, Titi Yumna Faiq, Muhammad Yusmawati, Ima Zainal , M.Isradi Zainal, Muhammad Isradi Zainul, L. M. Zainul, L.M. Zainul, L.M. Zainul Zainul, La Ode Muhammad Zainul, LM Zulaiha, Neneng Siti