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Respons pajak daerah: Impresi covid-19? Ismiyanti, Ismiyanti; Dewata, Evada; Dwitayanti, Yevi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2600

Abstract

The Covid-19 pandemic 2020 caused decrease Regional Tax Revenue in Palembang. The purpose of research to analyze comparison of Regional Tax receipts in Palembang before and during the Covid-19 and to analyze the comparison of Land and Building Tax receipts in 18 Districts in Palembang before and after the adjustment Tax Object Selling Value rate. The type research is descriptive quantitative with secondary data types use panel data with time series and cross section data types analyzed using Paired Sample T Test technique through the SPSS version 26 application. The total population is 120 consisting of 12 types regional taxes 2018-2021 period and Land and Urban Building Tax in 18 sub-districts 2017-2020 period. The sampling technique is saturated sampling so number of samples is 120. The results research are the types regional taxes affected by the Covid-19 are Parking and Hotel Tax. The sub-districts affected adjustment Tax Object Selling Value rate are 9 sub-districts, Sukarami, Ilir Timur I, Kalidoni, Ilir Timur II, Jakabaring, Kemuning, Ilir Timur III, Ilir Barat I, and Alang-Alang Lebar. The implications this research is can be informative suggestions in formulating regulations as a corrective step to increase local tax revenues in the city of Palembang.
Modification of The Spectrophotometric Analysis Protocol by Sims D. and Gamon to Analyze Leaf Pigment Content using Green Spinach (Amaranthus hybridus) as a Model Plant Yudiansyah, Yudiansyah; Ismiyanti, Ismiyanti; Aziz, Sandra Arifin
Journal of Tropical Crop Science Vol. 11 No. 02 (2024): Journal of Tropical Crop Science
Publisher : Department of Agronomy and Horticulture, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jtcs.11.02.147-154

Abstract

The analysis of pigment content in plants, particularly chlorophyll a, chlorophyll b, anthocyanin, and carotenoids, is crucial to assess their physiological performance. The spectrophotometry method by Sims and Gamon offers practicality and reliable results. This research established several variables to achieve more precise results. Green spinach leaf samples were used as a model to analyze their pigment content, determining the minimum sample area or weight, the maximum limit that does not violate Beer’s law, and the temperature during analysis. The limit of quantitation (LoQ) is the smallest quantity of analytes in a sample that still meets the criteria for accuracy and precision in testing. The research results show that using a leaf punch with a diameter of 9 mm approaches the LoQ value. To avoid measurements nearing the LoQ limit, it is advisable to use leaf punch diameters of 10- or 12-mm. Leaf punches of 22 mm are still safe to use, as there has been no deviationfrom Beer’s law. Using unchilled acetone at 27°C did not show significant differences compared to using cold acetone at 7°C for the content of chlorophyll a, total chlorophyll, and carotenoids. However, for chlorophyll b and anthocyanin, despite significant differences, the chlorophyll content measured at room temperature was more practical and relatively higher compared to cold acetone, thus disproving concerns about pigment damage.
PELABELAN PRIME CORDIAL PADA GRAF PRISMA DAN GRAF TERHUBUNG ANTAR PUSAT PADA GRAF RODA Ismiyanti, Ismiyanti; Sudarsana, I Wayan; Musdalifah, Selvy
JURNAL ILMIAH MATEMATIKA DAN TERAPAN Vol. 10 No. 1 (2013)
Publisher : Program Studi Matematika, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.895 KB) | DOI: 10.22487/2540766X.2013.v10.i1.7451

Abstract

PELABELAN PRIME CORDIAL PADA GRAF PRISMA DAN GRAF TERHUBUNG ANTAR PUSAT PADA GRAF RODA
Application of Pacta Sunt Servanda Principle in District Court Decision Aisyah, Siti; Dianita, Andi Citra; Ismiyanti, Ismiyanti; Hasmiati, Hasmiati; Salmi, Salmi
Leges Privatae Vol. 1 No. 5 (2025): FEBRUARY-JOY
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/eh6j7589

Abstract

The Pacta Sunt Servanda principle is one of the fundamental principles in the law of agreements which emphasizes that every agreement made legally binds the parties like a law. This research aims to analyze the application of the Pacta Sunt Servanda principle in the Indonesian legal system, especially in court decisions, and identify exceptions to the principle. The research method used is a normative juridical approach by analyzing laws and regulations, court decisions, and relevant legal literature. The results showed that this principle is regulated in Article 1338 paragraph (1) of the Civil Code, which emphasizes that a valid agreement must be carried out in good faith. However, there are exceptions in certain circumstances, such as force majeure (Article 1245 of the Civil Code) and the principle of justice in Article 1339 of the Civil Code. Case studies of court decisions show that although the principle of Pacta Sunt Servanda is generally applied consistently, there are variations in its interpretation, especially in cases involving public interest and consumer protection. The implication of this research is the need for caution in drafting contracts so that they do not only fulfill the elements of legality, but also consider aspects of justice and propriety. Thus, this research provides insights for academics, legal practitioners, and policy makers in understanding the dynamics of the application of Pacta Sunt Servanda in Indonesian treaty law.