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ANALYZING THE EFFECT OF FACTORS ON TAXPAYERS SATISFACTION USING E-FILING TAX REPORTING SYSTEM Sebastian Prasetya Kresnandita; Levana Dhia Prawati; Lusiana
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.8323

Abstract

The biggest source of state revenue comes from tax revenue. To increase tax revenue and simplify taxpayers in tax reporting, The Directorate General of Taxes introduced an application system namely Electronic Filing System (E-Filing). With this system, taxpayers don’t need to come directly to the Tax Service Office to fulfill tax obligations in terms of SPT reporting, because SPT reporting can be done online by accessing the E-Filing System. The purpose of this study is to analyze the relationship between system quality, information quality, and service quality with personal taxpayers’ satisfaction in using the E-Filing System for tax reporting. This study uses a quantitative approach. The use of the measurement model is the success model from DeLone and McLean (2003). The results of this study are system quality and information quality have significant effects on the user of personal taxpayers’ satisfaction using the E-Filing System, and service quality hasn’t a significant effect on the user of personal taxpayers’ satisfaction using the E-Filing System.
Pengaruh kombinasi sistem tanam dan jumlah benih tanaman terhadap pertumbuhan dan hasil tanaman Padi Hitam (Oryza sativa L.) Vera Purnama; Lusiana; Hamdan Drian Adiwijaya; Tita Kartika Dewi; Euis Maesaroh
Agrivet : Jurnal Ilmu-Ilmu Pertanian dan Peternakan (Journal of Agricultural Sciences and Veteriner) Vol. 11 No. 1 (2023): Juni
Publisher : Fakultas Pertanian Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/agrivet.v11i1.5489

Abstract

This study aimed to determine the effect of a combination of cropping systems and the number of plant seeds on the growth and yield of black rice plants. The research method used a simple randomized block design (RBD) model consisting of 6 treatment combinations with 4 replication, namely: 1) Combination of 25 x 25 tile planting system and one seed (J1B1), 2) Combination of 25 x 25 tile planting system and two seeds (J1B2), 3) Combination of 2:1 legowo cropping system and one seed (J2B1), 4) Combination of 2:1 legowo cropping system and two seeds (J2B1), 5) Combination of 4:1 legowo cropping system and one seed (J3B1), and 6) Combination legowo 4:1 cropping system and two seeds (J3B2). The results showed that the combination treatment of different cropping systems and number of seeds affected the observation of plant height at 4, 6, and 8 week after planting (WAP), as well as the number of tillers at 4, 6, and 8 WAP; number of productive tillers aged 6 and 8 WAP. Meanwhile, the combination treatment of different planting systems and the number of seeds had no effect on plant height at 2 WAP, number of tillers at 2 WAP, and HGW/plant weight. The combination of the 2:1 legowo cropping system with the number of one seed gave the best effect on observing plant height, number of productive tillers, number of panicles, and weight of 100 HGW grains. However, the combination treatment of different cropping systems and the number of seeds resulted in the same or not significantly different dry harvested grain weight (HGW) and milled dry grain weight (DGW).
Pengaruh Media Tanam Dan Konsentrasi Larutan AB Mix Terhadap Pertumbuhan Dan Hasil Tanaman Kale Adiwijaya, Hamdan Drian; Lusiana; Nurul F, Dea
OrchidAgro Vol. 4 No. 2 (2024)
Publisher : Fakultas Pertanian Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/orchidagro.v4i2.791

Abstract

This study aims to determine the effect of the type of growing media and the concentration of the mixed AB solution on the growth and yield of kale using an axis hydroponic system. The research method used was an experimental method with type of planting media included: husk charcoal (M1), rockwool (M2), cocopeat (M3) and the concentration of AB Mix nutrients consisting of: 1750 ppm (N1 ), 2000 ppm (N2), and 2250 ppm (N3). Parameters observed in the study included: plant height, plant diameter, number of leaves, rot length, wet weight per plant, wet weight per plot and leaf area. The results showed that there was an effect of independent treatment of the type of planting media which had a significant effect on plant height, stem diameter, number of leaves, and fresh weight per plot. The concentration of the AB Mix nutrient solution had no significant effect on each treatment. Rockwool (M2) and husk charcoal (M1) planting media produced the best fresh weight with respective weights of 636.33 and 618.67, while the lowest fresh weight was produced by cocopeat growing media, namely 453.56. Keywords: Growing media, Concentration AB Mi,; Hydroponic
Analisis Kepatuhan Pajak PPh Pasal 23 Pada Jasa Outsourcing (Studi Kasus PT. Prima Karya Sarana Medan) Natasha, Syarifah Fadillah; Epi, Yus; Ariyani, Vince; Lusiana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.668

Abstract

PT. PKSS merupakan Perusahaan yang bergerak dibidanng pengelolaan sumber daya tenaga kerja yang berada di Sumatera Utara. PT. PKSS telah terdaftar sebagai wajib pajak badan yang memiliki kewajiban untuk menyetorkan potongan pajak setiap periodenya. Salah satunya yaitu PPh pasal 23 atas pendapatan jasa outsourcing. Jasa outsourcing merupakan penggunaan tenaga kerja dari pihak ketiga untuk penyelesaian suatu pekerjaan. Penelitian ini bertujuan untuk mengetahui perhitungan, penyetoran, pelaporan dan pencatatan PPh pasal 23 atas jasa outsourcing pada PT. PKSS Medan telah sesuai dengan UU PPh No. 36 tahun 2008. Metode penelitian ini menggunakan analisis deskriptif kualitatif yaitu data yang dikumpulkan, disusun, dikelompokkan, dan dianalisa. Deskriptif kualitatif juga merupakan analisis yang dilakukan dengan cara menggambarkan fakta atau keadaan yang terjadi dilapangan atas suatu objek dalam bentuk uraian kalimat berdasarkan informasi dari pihak berwewenang melalui wawancara, pengamatan langsung dilapangan serta laporan yang berhubungan dengan penelitian. Hasil penelitian menunjukkan bahwa PT. PKSS telah mematuhi ketentuan perhitungan dan pencatatan PPh Pasal 23 dengan tepat, sesuai tarif yang berlaku dan peraturan perpajakan. Proses pencatatan dilakukan dengan sistematis dan sesuai prinsip akuntansi yang berlaku umum. Penyediaan dan penyetoran pajak dilakukan sesuai jadwal, yaitu paling lambat tanggal 10 bulan berikutnya setelah bulan pemotongan. Namun, terdapat ketidaksesuaian dalam pelaporan untuk bulan Maret yang dilakukan terlambat pada 28 April 2023, melebihi batas waktu yang ditetapkan oleh peraturan.
PROFIL KONDISI FISIK ATLET PORPROV BOLA TANGAN DI KABUPATEN PURWOREJO TAHUN 2023 Noer Indah Aprianti; Lusiana; Tia Alfina Rakhmawati; Catur Wahyu Priyanto
JURNAL ILMIAH PENJAS (Penelitian, Pendidikan dan Pengajaran) Vol. 9 No. 2 (2023): Jurnal Ilmiah Penjas
Publisher : UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jip.v9i2.2845

Abstract

Kondisi Fisik merupakan komponen-komponen yang tidak bisa dipisahkan begitu saja, baik peningkatannya maupun pemeliharaannya. Tujuan dari penelitian ini adalah untuk mengetahui profil kondisi fisik atlet PORPROV bola tangan di Kabupaten Purworejo tahun 2023. Penelitian ini merupakan penelitian deskriptif kuantitatif. Metode penelitian yang telah dilakukan adalah metode survei serta menggunakan teknik tes dan pengukuran. Instrumen yang telah digunakan adalah 8 item tes kondisi fisik antara lain adalah : kekuatan otot perut, daya tahan otot, daya ledak, kecepatan, daya tahan, kelincahan (menggunakan 2 item tes), kecepatan. Populasi dalam penelitian ini sebanyak 13 atlet. Sampel dalam penelitian ini sebanyak 13 atlet, menggunakan total sampling. Hasil dari penelitian ini menghasilkan data kasar yang telah diubah menggunakan rumus simpangan baku dan dikategorikan menjadi 5 kategori yaitu : sangat baik, baik, sedang, cukup, kurang. Hasil dari penelitian adalah pada kategori sangat baik sebanyak 1 atlet (7,7%), pada kategori baik sebanyak 6 atlet (46,1%), pada kategori sedang sebanyak 5 atlet (35,8%), pada kategori cukup sebanyak 0 atlet (0,0%), dalam kategori kurang sebanyak 1 tlet (7,7%). Kesimpulan dalam penelitian ini adalah kondisi fisik atlet PORPROV bola tangan di Kabupaten Purworejo tahun 2023 pada kategori baik.
Product Classification Based on Categories and Customer Interests on the Shopee Marketplace Using the Naïve Bayes Method Muhammad Oase Ansharullah; Wirta Agustin; Lusiana; Junadhi; Susi Erlinda; Fransiskus Zoromi
JAIA - Journal of Artificial Intelligence and Applications Vol. 2 No. 2 (2022): JAIA - Journal of Artificial Intelligence and Applications
Publisher : STMIK Amik Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33372/jaia.v2i2.888

Abstract

Marketplace is an electronic product marketing platform that brings together many sellers and buyers to transact with each other. The large variety of products sold on Shopee is one of the reasons this application is in great demand by all walks of life. However, the weakness of the large variety of products sold in a marketplace causes buyers who have no potential to buy these products. To overcome this problem, it is necessary to do a classification to determine which products are most in demand by customers. Product categories consist of: Clothing, Beauty Products, Daily Goods, Electronics, and Accessories. The classification method used is Naïve Bayes and the software used is WEKA. The next data collection is done by distributing questionnaires to the existing customers on social media namely, Whatsapp and Instagram, the distribution of the questionnaire is conducted through Google form. There are 90 questionnaires that will be distributed in this study. Some of the indicators asked in the questionnaire namely, do you like shopping online? And what marketplaces are commonly used. These results will be the training data. Interest categories are divided into 4 categories, namely: Very interested, Interested, Not interested, Very not interested. The results obtained in this study are clothing products (72 respondents) are products that are in great demand, daily goods products (7 respondents) are products of interest, beauty and electronic products (5 respondents) are products that are not in demand, and accessories (1 respondents ) is a product that is not very attractive to customers on the Shopee marketplace
Prediction of Student Study Duration Using Multiple Linear Regression Method Fitri, Triyani Arita; Rahmawati; Lusiana; Rini Yanti
JAIA - Journal of Artificial Intelligence and Applications Vol. 3 No. 2 (2023): JAIA - Journal of Artificial Intelligence and Applications
Publisher : STMIK Amik Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33372/jaia.v3i2.1054

Abstract

Data mining is a process of extracting valuable and meaningful information from large or complex data sets. In the field of education, data mining can be used to predict the length of study of students by identifying factors that affect the length of study of students. This research aims to predict the length of study of students and to find out the most influential variables in completing the length of study. The method used in this research is the Multiple Linear Regression method. Training data as much as 292 data is taken from data on graduates from 2016 - 2018. While the testing data is taken from the active student data class of 2018 as much as 148 data. The model formed will be evaluated to determine the accuracy and RMSE values. The results showed that the Multiple Linear Regression method succeeded in carrying out the prediction process optimally with a percentage accuracy value of 85%, and an RMSE value of 0.76, which means that the error rate of this model is very low. Based on the resulting coefficient value, the SKS variable is the most influential variable in the length of study of students.
A Comprehensive Management of Geriatric Syndrome in Level Two Health Facilities: Comprehensive Management of Geriatric Syndrome in Level Two Health Facilities Endah, Felia; Ningrum, Putu; Lusiana
Clinical and Research Journal in Internal Medicine Vol. 5 No. 1 (2024): Volume 5 No 1, May 2024
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.crjim.2024.005.01.10

Abstract

Background: The elderly population is increasing every year, especially in developing countries. Geriatric syndrome is a condition where there is a disturbance in the multifactorial system in the elderly due to decreased function. Case: Woman, 85 years old, came with the main complaint of weakness, accompanied by not wanting to eat and drink since 3 days. The patient could not sleep for 2 days, coughed up phlegm since 1 month ago, accompanied by shortness of breath. One week ago the patient complained of liquid bowel movements accompanied by mucus and dregs. The patient has a history of high blood pressure and was diagnosed with stage III heart failure. From physical examination, GCS E4V4M5, blood pressure 130/80, pulse 72x/m, respiration 20x/m, temperature 37 C, oxygen saturation 94%, anemic conjunctiva, rhonchi in both lung fields, epigastric tenderness, non-pitting upper leg edema. Laboratory examination, Hb 8.0 gr/dL on the second day to 6.7 gr/dL, LED 72 mm/hour. AP chest photo shows consolidation in the middle zone of the right lung and left lower zone, increased vascular pattern with chepalization, CTR 72%. The patient was given initial management of 40 mg omeprazole injection and 4 mg ondansetron. Discussion and conclusion: Based on the results of the anamnesis, physical examination, and support examination, the patient's complaints constitute a geriatric syndrome. The management provided includes medical management to deal with systemic complaints as well as educating the family about the patient's condition. Keywords: Elderly, geriatric syndrome
PENGARUH EDUKASI TENTANG DIET HIPERTENSI TERHADAP SKOR KESADARAN BAHAYA HIPERTENSI DI WILAYAH KERJA PUSKESMAS AIR SUGIHAN JALUR 25 Yora Nopriani; Lusiana; R.A. Fadila
Jurnal Kesehatan dan Pembangunan Vol 14 No 1 (2024): Jurnal Kesehatan dan Pembangunan
Publisher : LPPM STIKes Mitra Adiguna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52047/jkp.v14i27.305

Abstract

Hypertension is a degenerative disease that requires proper and serious treatment. Awareness in patients about hypertension is an important factor in achieving blood pressure control. Lack of knowledge and understanding of the dangers of hypertension will increase the risk of hypertension sufferers so that close cooperation is needed between health workers, patients and families to reduce the prevalence rate of its occurrence. The purpose of this study was to determine the effect of education about hypertension diet on the awareness score of the dangers of hypertension in the working area of the Air Sugihan Health Center, Line 25. This research was conducted in the work area of the Air Sugihan Health Center, Line 25, Bandarjaya Air Sugihan Village, Line 25 from January to February 2023. This research is a type of quasi-experimental research with a one group pre-posttest design. Based on the results of statistical tests, there was an increase in knowledge and level of awareness with a p-value, namely knowledge (p value = 0.000) and awareness (p value = 0.000) which indicated that there was an effect of education and awareness on the hypertension diet in the elderly in the working area of the Air Sugihan Health Center, Jalan 25. The conclusion in this study was that there was an increase in the average knowledge score and awareness score of hypertensive patients in the working area of the Air Sugihan Public Health Center Line 25. It is necessary to pay attention to the causes of hypertension which many people with hypertension do not know.
Exploitation of Child Rights in Islamic Family Law Perspective Sri Asmita; Muhammad Abdillah; Ifrohati; Lusiana; Hana Pertiwi
Asian Journal of Law and Humanity Vol 2 No 2 (2022)
Publisher : Fakultas Syariah Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ajlh.v2i2.6886

Abstract

Exploitation of children has changed the perspective and morality of humans towards criminal law, at the same time government policies have made a clear regulation on the enforcement of legal protection for children who are victims of exploitation. The study is based on the argument that there is no law enforcement on the practice of child exploitation so that exploitation continues to occur continuously. This study applies a literature study approach and policy review and various data sourced both online and offline which will later be able to provide an objective picture of how child exploitation is in law from the perspective of Islamic family law. As has been found in previous research on punishment for perpetrators of child exploitation, it has ignored the justice of children victims of exploitation by their parents, close people and community agencies. Law enforcement cannot guarantee absolute rights for children autonomously, this is due to many considerations so that legal protection for child victims of exploitation is very difficult to enforce. Thus, a discussion is needed to provide legal protection for child victims of exploitation with the perspective of Islamic family law.
Co-Authors Adiwijaya, Hamdan Drian Afrizal, Fajri Agus Darmuki Agus Hartono Agustin Allen Marga Retta, Allen Marga Amarullah Malik Anam, M. Khairul Anang Sugeng Cahyono, Anang Sugeng Anjarwati, Ani Anwar, Nurfiah Ardi Zulfan Nainggolan ARIE PRIMA Arine Wuriyani Ariyani, Vince Asmita, Sri Astrilina, Lia Baharuddin Catur Wahyu Priyanto Charli, Chintya Ones Clarissa Aloina Tarigan Delti Limbong Tiboyong Diansyah Putra, Rio Dinda Trisakti Wahyuningtya Drian Adiwijaya, Hamdan Elfiswandi Elvira Endah, Felia Epi, Yus Euis Maesaroh Fangaro Zega Fani Ando’ Febriani, Fenti Feri Tiona Pasaribu Fifianti Rudy Firdaus, Muhammad Bambang Fitriana, Arum Fransiskus Zoromi Fuadiah, Nyiayu Fahriza Gina Salsabila Grace Evelina Buji Gumiwang Ariswati, Her Hamdan Drian Adiwijaya Hana Pertiwi Hari Wisana, I Gede Dewa Hariyanto, Budi Harnon Her Gumiwang Ariswati Herlina Hermanto I Dewa Gede Hari Wisana Ifrohati Indri Iriani Indriatie Irmawansi Rorrong Ismirotin, M. ALI MUHSON Joseph Reynaldo. H Junadhi Junadhi Kartika Dewi , Tita Lestari, Nia Ayu Levana Dhia Prawati Lilies N Tangge Lira, Lira Hayu Afdetis Mana Lubis, Donly Wance Luthfiyah, Sari maulani, nine wahyuni Mela Nova Selvia Misel Ratte Mohammad Jamhari Mohammad Kanzunnudin Muhammad Abdillah Muhammad Abdillah Muhammad Asrum Muhammad Oase Ansharullah Muhammad Resky Muhammadi Munawir, Rahmad Mustapa Kamil Alga Beruh Nashichah, Roichatun Nasirruddin, Muhammad natasha, Syarifah fadillah Nila Kesumawati Ningrum, Putu Noer Indah Aprianti Nugraha, Doni Nurul F, Dea Nusantara, Duano Sapta Pasrah Harefa Pransiska, Ririn Yulia Purnama, Vera Puspita, Devi Putri, Siti Julaiha Ananda R.A. Fadila Rahmawati Rahmawati Muin Rico Kardo Simbolon Rini Yanti Risma Toding Allo Sebastian Prasetya Kresnandita Seliaty Tiku Lempan Setiawan, Singgih Yudha Setioningsih, Endang Dian Sofiana Kussifa Sri Asmita Suharno, Pawirosumarto Sumber SUSI ERLINDA Tanda Cinara Anggraini Tanti M. Rajagukguk Tia Alfina Rakhmawati Tita Kartika Dewi Tria Gustiningsi Trimurti Saleh Trisna Dewi, Desy Triyani Arita Fitri Uswatul Hasanah, Uswatul Utomo, Bedjo Vera Purnama Wahyuni, Fika Winanda, Vanny Nuari Wirta Agustin Yora Nopriani Yusmaliani Yusuf Hartono