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Respon UMKM Kecamatan Ampenan Kota Mataram Atas Diberlakukannya Peraturan Pemerintah Nomor 46 Tahun 2013 Mengenai Pengenaan Tarif Pajak 1% Fatimah, Siti; I Dewa Ketut Yuda S; Muhammad Alwi; Yusuf Hasbullah
Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2019): Ekonobis: Jurnal Ekonomi dan Bisnis, September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ekonobis.v5i2.44

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman dari Wajib Pajak UMKM tehadap pemberlakuan peraturan pemerintah no 46 tahun 2013 mengenai tarif pajak 1 % dari peredaran bruto, dan menganalisis respon UMKM terhadap Peraturan pemerintah tahun 2013 dengan menggunakan data kuantitatif dan kualitatif . Data diperoleh dari wancara langsung dengan mengisi kuiseuner oleh 25 responden pengusahaUMKM di Kecamatan Ampenan, selain itu juga diporeleh data kualitatif berupa informasi melalui Fokus Group Diccussion (FGD) . Metode yang digunakan dalam pemilihan responden adalah menggunakan metode purpose sampling yang dipadukan dengan dengan Snowball sampling yang disesuaikan kebutuhan dengan alasan mempunyai kharateristik yang sama diantarnya dalam hal peredaran bruto lebih kecil atau sama dengan Rp 4,8 Milyar. Di samping itu juga diperoleh dalam informasi pada Fokus Group discustion (FGD) pada waktu melakukan kegiatan pengabdian pada masyarakat sebanyak 21 peserta dari WP UMKM . Hasil penelitian menunjukan bahwa ; 1. Pada umumnya WP UMKM di Kecamatan Ampenan memahami peraturan pemerintah No 46 tahun 2013. 2. Respon Wajib pajakak UMKM terhada PP no 46 tahun 2013, ada positif dan ada yang negatif. Respon positif adalah terpenuhi asas kemudahan menghitung pajak dan respon negative adalah asas keadilan tidak terpenuhi karena WP UMKM merasa berat dalam penuhan kewajiban perpajakannya setiap bulan sehingga WP menjadi tidak patuh.
Pemenuhan Kewajiban Perpajakan Sesuai PP No 23 Tahun 2018 Bagi Wajib Pajak UMKM dan Koperasi di Kelurahan Bintaro Kecamatan Ampenan I Dewa Ketut Yudha S; Muhammad Alwi; Luluk Fadliyanti
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021)
Publisher : Universitas Mataram

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Abstract

Tujuan kegiatan pengabdian kepada masyarakat adalah memberikan pengetahuan tata cara mendapatkan NPWP, fungsi NPWP, fungsi pajak dan tata cara menghitung, menyetor dan melaporakan pajak terutang. Tempat penyelenggaraan kegiatan ini adalah di Aula Kelurahan Bintaro Kecamatan Ampenan Kegiatan ini dilaksanakan pada tanggal 11 Oktober 2021 di ikuti Wajib Pajak UMKM, pengurus koperasi, Lurah Bintaro, Sekretaris Kelurahan Bintaro. Jumlah peserta 16 Orang. Metode kegiatan penyuluhan berupa ceramah dan Focus Group Discussion (FGD) yang berkaitan dengan perpajakan bagi UMKM dan Koperasi. Hasil diskusi kegiatan ini menunjukkan bahwa sebagian besar peserta belum mengerti bagaimana cara menghitung, menyetor dan melaporkan pajak terutang dengan benar, memiliki NPWP dan mendapatkan bantuan modal melalui membentuk kelompok usaha bersama (KUBE). Setelah diskusi selesai para peserta dapat menyadari pentingnya pengetahuan mengenai perpajakan yang telah disampaikan. Dengan adanya pengetahuan perpajakan ini, maka UMKM dan Koperasi yang ada dapat terhindari dari sangsi perpajakan. Adapun saran yang dapat diberikan yaitu diwajibkan bagi para pengusaha UMKM dan Koperasi memiliki NPWP, memperhatikan dan menanyakan pada KPP atau Tax Center Fakulas Ekonomi dan Bisnis (FEB) serta pihak kelurahan Bintaro mengenai perubahan-perubahan dalam ketentuan dan tata cara perpajakan dan memberi motivasi agar koperasi yang ada dapat berkembang dan mendorong agar UMKM masuk menjadi anggota koperasi.
Karakterisasi Bakteri yang Hidup Pada Buah Kakao (Theobroma cacao L.) Muhammad Alwi
Biocelebes Vol. 1 No. 1 (2007)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Karakterisasi  mikroba  khususnya  bakteri  yang  hidup  pada  buah/biji  kakao  telah  dilakukan. Penelitian  ini  menggunakan  metode  inventarisasi  dan  identifikasi  untuk  menentukan  genus  atau spesies khamir yang berdasarkan monograf (Bergey’s Manual of Systematic Bacteriology). Penelitian ini dilakukan pada 3 kabupaten (Kabupaten Donggala; Kabupaten Parigi Moutong; Kabupaten Toli Toli) di Sulawesi Tengah. Hasil  penelitian  yang  diperoleh  menggambarkan  bahwa  kelompok  bakteri  yang  hidup  pada buah  kakao  di  Sulawesi  Tengah  adalah  sama,  hal  ini  dibuktikan  dari  hasil  inventarisasi  dan identifikasi yang diperoleh pada tiap kabupaten adalah hampir sama jenisnya.  Kabupaten Donggaladiperoleh  7  isolat  dengan  hasil  identifikasi  Pediococcus  cerevisiae  (DB.B113),  Lactobacillus fermentum  (DB.B222),  Gluconobacter  sp.  (DB.B231),  Acetobacter  aceti  (DB.B241),  Lactobacillus fermentum  (DB.B352),  Leuconostoc  cremoris  (DB.B361),  dan  Pediococcus  cerevisiae  (DB.B373). Kabupaten  Parigi  Moutong  diperoleh  3  isolat  dengan  hasil  identifikasi  Gluconobacter  sp. (PM.B114), Pediococcus cerevisiae (PM.B221), dan Lactobacillus fermentum (PM.B333). Kabupaten Toli-Toli  diperoleh  4  isolat  dengan  hasil  identifikasi  Lactobacillus  fermentum  (TL.B114), Gluconobacter  sp.  (TL.B223),  Lactobacillus  fermentum  (TL.B231),  dan  Leuconostoc  cremoris(TL.B342).  Kesemua  spesies  bakteri  yang  diperoleh  di  Sulawesi  Tengah  adalah  kelompok  bakteri asam.  Spesies-spesies  bakteri  tersebut  dapat  mewakili  sebagian  kelas-kelas  utama  dari  dua  filum bakteri yaitu Proteobacteria (bakteri asetat) dan Firmicutes (bakteri laktat).
Pemanfaatan Limbah Fermentasi Biji Kakao (Theobroma cacao L.) Untuk Produksi Nata Muhammad Alwi
Biocelebes Vol. 2 No. 1 (2008)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Have been done a research which aim to know the pH and optimal sugar concentration at process of forming nata from cocoa seed dilution waste. Method used in this research experiment method by 16 treatment. Design was using a “Completely Randomized with composed of factorial” or Factorial RAL. The first factor is sugar concentration and secondary factor is acidity level (pH). The result of research indicate that formed by nata and thick and also different rendemen at all of given treatment. The treatment which is best is interaction sugar concentration 5% with pH 4 in thick forming nata that is 0,60 cm. and heavy rendemen nata of equal to 25,65%. Cocoa seed dilution waste result of fermentation can be made a alternative for the making of nata. Key words : Fermentation waste, Theobroma cacao, Nata
Karakterisasi Khamir yang Hidup pada Buah Kakao di Sulawesi Tengah Muhammad Alwi
Biocelebes Vol. 3 No. 1 (2009)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Microorganism characterization specially khamir is life cocoa fruit have been conducted. This research use inventarization method and identify to determine khamir species or genus which pursuant to monograph (Kreger-Van Rij, 1987 and Kurtzman, 1998). This research conducted by 3 regency (Regency Donggala; Parigi Moutong; Toli-Toli) in Central Sulawesi.Result of obtained research depict that khamir group which life cocoa fruit in Central Sulawesi is same, this matter proved from result of inventarization and identify which obtained by every regency much the same to its type. Regency Donggala obtained 4 isolate with result identify Rhodotorula sp. (DB.K112), Debaryomyces hansenii (DB.K221), Candida parapsilosis (DB.K233), and Saccharomyces cerevisiae (DB.K342). Regency Parigi Moutong also obtained by 4 isolate with result identify Saccharomyces cerevisiae (PM.K113), Candida parapsilosis (PM.K122), Rhodotorula sp. (PM.K231), and Trichosporon cutaneum (PM.K343). Regency Toli-Toli obtained 6 isolate with result identify Candida parapsilosis (TL.K112), Debaryomyces hansenii (TL.K223), Saccharomyces cerevisiae (TL.K231), Trichosporon cutaneum (TL.K242), Saccharomyces cerevisiae (TL.K351), and Rhodotorula sp. (TL.K362). The species khamir can deputize some of especial class from two fungi filum that is Ascomycota and Basidiomycota. The khamir/yeasts later will be used as innoculum in repair cocoa fermentation. Key words: Cocoa, characterization, khamir/yeast
Efek Radiasi Sinar Gamma Terhadap Perkecambahan Serbuk Sari dan Pembuahan Cabai Besar Muhammad Alwi; Eny Yuniaty
Biocelebes Vol. 3 No. 2 (2009)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

This research aim to to know influence of -ray irradiation sprout of pollen, and also effect to percentage of efficacy of impregnation of hot pepper plant. Result of research indicate that hot pepper plant (LV-2319, LV-2323 have pollen higher viabel generally than hot pepper plant (CK-L, CK-C). This result energy of sprout of pollen and mount impregnation efficacy also become high, that is reach 36,20% (LV-2323) and 28,60% (LV-2319).
Pengaruh Konsentrasi Larutan Sukrosa dan Waktu Perendaman Terhadap Kesegaran Bunga Potong Oleander (Nerium oleander L.) Eny Yuniaty; Muhammad Alwi
Biocelebes Vol. 5 No. 1 (2011)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

The study of "The Effect of Solvent Preservative Against Security To Save Oleander Flowers (Nerium oleander L.)" was held from March to April 2011 which aims to identify and study the effect of preservative solutions on postharvest quality of cut flowers Oleander (Nerium oleander L.). The research method used is an experiment with 14 treatments and 3 replications. The design used was the design (CRD) with factorial pattern factor of sucrose concentration and immersion time. The results showed that the resistance to keep, the number of blooming flowers, flowers wither, and the volume of water absorption is best at a concentration of 5% with 2 hours soaking time compared with other treatments.
Etnobotani Keanekaragaman Jenis Tumbuhan Obat Tradisional dari Hutan di Desa Pakuli Kecamatan Gumbasa Kabupaten Donggala, Sulawesi Tengah Eny Yuniati; Muhammad Alwi
Biocelebes Vol. 4 No. 1 (2010)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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This research has aim to knows diversity and plant species of jungle as used to medical plants in Pakuli village. Method used this research is analisis vegetation and using of index culture significans culture (ICS) with to following Turner procedure (1988). From yield this research has a 70 species medical plants from 48 famili, and rhizomes species has a high score ICS as a 70. Key words: Diversity, medical plants, Pakuli village.
Ekstrak Serbuk Gergaji Kayu Eboni (Diospyros celebica Bakh.) Sebagai Fungisida Terhadap Phytophthora palmivora Butler. Muhammad Alwi; Ramadhanil Ramadhanil; Dewa Nyoman Puspa
Biocelebes Vol. 4 No. 2 (2010)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

The research of potency of sawdusk ebony exstract as fungiside to Phytophthora palmivora Butler. in Basic Biology Laboratorium and Biotechnology Laboratorium at month Juni 2010. This research has purpose to know the extract effect of dust ebony (Diospyros celebica Bakh.) conserning with mushroom grouth (Phytophthora palmivora Butler.) and to get the concentration that efficient and effective, also to know the kind of resolvent that more effective, in this case are water and ethanol. This research use “Completely Randomized Design” pattern factorial. It can do by growing seet of the mushroom on PDA that have mixed with extract then, continued with the measurement of resistibility media from each treatment. Result of the research show that the extract of dust ebony can blocked the growth of mushroom colony Phytophthora palmivora Butler. that the best concentration is 5%, it can blocked 11 mm. and the efficient is 4%. If the extract concentration more high, so the capability for blocked the growth of mushroom colony more high too. Key words: Ebony, Phytophthora palmivora, and fungicide.
Pemanfaatan Limbah Cair Tahu (Whey Tahu) Sebagai Media Tumbuh Acetobacter xylinum untuk Memproduksi Nata Muhammad Alwi; Rahmiati Rahmiati; Umrah Umrah
Biocelebes Vol. 5 No. 2 (2011)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Research on “Waste Utilization Tahu” (Whey Tahu) as growth media for producing nata Acetobacter xylinum has been carried out from February to March 2011 with the aim of utilizing wastewater tahu (whey tahu) as a growing medium nata-producing Acetobacter xylinum as a source food and sucrose concentration and pH optimal for the growth of bacteria A. xylinum in producing nata. Method used in this research is experiment by 9 combinations of treatments and 3 repeation. Design was using a “Completely Randomized with composed with factorial” the factors is sugar concentration and secondary factor is acidity level (pH) . The Result of research indicate that nata and thick and also different at all of given treatments. The interaction between sucrose and pH provide a response to differences in thickness of nata formed. The best treatment which is interaction of sugar 10% and pH 5 in thick forming nata that is and 0,43 cm. and rendemen nata 15.92%. Key words: Whey tahu, Acetobacter xylinum, and Nata.
Co-Authors Abdul Hafis Abdul Halik Abdul Hamid Shahab Abdul Rahim ABDULLAH, MUH. RUSLAN Afifah Zahra Agung Sutrisno Ahmad Zaenal Wafik Akmal Hidayat Ali Rahman Aliyah Aliyah Andi Faisal Andi Lindhemuthianingrum Anggie Angriani Nanik Ansar Ansar Asiah Azhari Hasibuan Bagus Singandaru, Adhitya Baiq Ismiwati Basri Rizak Bayu Nur Abdallah, Bayu Nur Busrah Caroline Adi Cahya Darul Ma'ruf Karim Dewa Nyoman Puspa Dwi Utami Puji Astuti Eka Fitriani Eli Anisa Ellisa Salsanabila EMI SALMAH Endang Astuti Endang Suerni Eny Yuniati Eny Yuniaty Erma Erma Erna Febriani Eva Wegner Faschal Syawkani Wahid Fatahillah Alif Arif Fatiha Hasanah Fatmawati Fatmawati Fatmawati Fatmawati Felesia Angela R. Firman Saputra Jusri Fitratul Nakyah Fitriani Husain Gusti Ayu Arini Halijah Hamdana Hasriani Hasriani I Dewa Ketut Yuda S I Dewa Ketut Yudha S Ian Tubangsa Ikha Wahyuni Indah Ayu Lumintang Indah Sari B Ismail Ismail Jose Astro R. Kalbi Jafar Khairunnisa Rahmah Lanni Jurriah Latifah Merdekawaty Lenni Kusmiran Lina Anggraini Lodewyk Almando S. Luluk Fadliyanti Mansur Afifi Marida Sari Masrida Yanti Masrun masrun Misdar, Misdar Monica Anastasya Sianipar Muh. Arsal N. Maddo Muhajirin Muhammad Adam muhammad alfi syahrin Muhammad Alim Fasieh Muhammad Amiruddin Muhammad Daffa V Muhammad Dzul Fadli Muhammad Isra Muhammad Maulana Fazri Munah Siregar Murni Ria Musjaya M. Guli Mutiach Nely Handayani Niluh Budi Artini NUR ALFIYAH Nur Amalia Nur Asrinawaty Nur Hikma Nur Indang Nur Khofifah Nur Laili Nur Masiyah Nur Qadrianty Nurul Fadilah, Nurul Prakoso, Jatayu Hadi Pramudya Ari D. Puji Ghina Putu Karismawan Putu Karismawan Rahmat Linur Rahmi Wahyuni Rahmiati Rahmiati Ramadhanil Ramadhanil Ratnasari Dalimunte Resky Faradibah Suhab Resky Syahril Rezky Fauziah Nur Rini Sri Astutik Rizki Amaliah Rizki Purnamasari Salfina Satria Abdillah Sirajuddin Siti Fatimah Siti Lathifah Siti Rodiah Lubis Sitti Rahmi Sri Maulina Syamsul Arifin Sysnindita Widya I Thoibah Trian Fisman Adisaputra Umrah Umrah USWATUN HASANAH Vania Zita Vebri Sugiharto Yahya Yuni Arfatul Febria Yuni Tiara Yusuf Hasbullah