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<![CDATA[Analisis Perlakuan Pajak Penghasilan Final Peraturan Pemerintah Nomor 23 Tahun 2018 Pada PT. Badharo Inti Teknik Tahun 2021-2022 ]]>
<![CDATA[Deasy Femayona Devi]]>;
<![CDATA[Amri, Faisal]]>
<![CDATA[ Jurnal Ekualisasi Vol. 6 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Ganesha ]]>
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DOI: 10.60023/pa5p0345
<![CDATA[ABSTRAK Maryatul Qibtiyah, NPM 2003011028 Judul Skripsi Analisis Perlakuan Pajak Penghasilan Final Peraturan Pemerintah Nomor 23 Tahun 2018 Di PT. Badharo Inti Teknik Tahun 2021- 2022, skripsi Cilegon: Program Strata Satu, Universitas Al-Khairiyah Cilegon. Salah satu pajak penghasilan yang dibayarkan kepada Negara yaitu pajak penghasilan final PP 23 tahun 2018. Peraturan Pemerintah No. 23 Tahun 2018 tentang pajak penghasilan atas penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak yang memiliki peredaran bruto tertentu. Peraturan Pemerintah ini menggantikan peraturan yang berlaku sebelumnya yakni Peraturan Pemerintah No. 46 Tahun 2013 tentang pajak penghasilan atas penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak yang memiliki peredaran bruto tertentu. Dalam kasus ini, PT. Badharo Inti Teknik mendapatkan kendala dalam melakukan perpanjangan sertifikat elektronik. Penelitian ini bertujuan untuk mengetahui pelaporan pajak SPT tahunan, Perlakuan PPh Pajak Final PP 23 tahun 2018 dan untuk mengetahui cara pembayaran dan pelaporan Pajak Final PP 23 Tahun 2018 pada PT. Badharo Inti Teknik sudah sesuai atau belum dengan aturan pajak yang berlaku. Metode yang digunakan dalam penelitian ini yaitu kualitatif deskriptif dimana dilakukan pengamatan dan wawancara secara langsung pada pihak perusahaan yang terlibat secara langsung dalam pengelolan pajak. Hasil penelitian ini menunjukan bahwa perusahaan pada tahun 2021-2022 tidak sesuai dengan Peraturan pemerintah nomor 23 tahun 2018 tentang pajak penghasilan atas penghasilan diperoleh wajib pajak tertentu pada tanggal 8 Juni tahun 2018 (mulai berlaku 1 Juli 2018), perlakuan terhadap PPh Final berdasarkan Peraturan Pemerintah No. 23 Tahun 2018 yang telah dipotong /dipungut/disetor sendiri bagi wajib pajak yang telah diterbitkan surat pembatalan dan/atau pencabutan surat wajib pajak yang telah diterbitkan surat pembatalan atau pencabutan surat keterangan wajib melaksanakan kewajiban Pajak penghasilan berdasarkan ketentuan umum PPh dihitung sejak saat tidak terpenuhinya kriteria sebagai wajib pajak yang dikenai PPh berdasarkan PP 23 2018.]]>
<![CDATA[Implementasi Algoritma Shortest Job First (SJF) Pada Sistem Pembelian Menu Makanan Dan Minuman di Warkop Geidar ]]>
<![CDATA[Fitria, Liza]]>;
<![CDATA[., Novianda]]>;
<![CDATA[Amri, Faisal]]>
<![CDATA[ Jurnal Ilmiah ILKOMINFO - Ilmu Komputer & Informatika Vol 8, No 1 (2025): Januari ]]>
Publisher : <![CDATA[Akademi Ilmu Komputer Ternate ]]>
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DOI: 10.47324/ilkominfo.v8i1.322
<![CDATA[Abstrak: Proses pemesanan dalam operasional di Warkop Geidar Kopi saat ini menggunakan sistem manual. Penggunaan media alat tulis membuat pelayan melakukan kesalahan pada pendataan pesanan pelanggan. Akibat dari permasalahan ini pelanggan sering mengeluh karena waktu pengerjaannya menjadi tidak efisien. Untuk mengatasinya dikembangkan sistem Self Service Order. Dalam membangun sistem ini menggunakan kerangka Software Development Life Cycle (SLDC) dengan model Waterfall dalam penerapan penelitian. Penerapan algoritma Shortest-Job First, penulis memanfaatkan laravel berbasis bahasa pemograman php, tujuan implementasi ini mengoptimalkan waktu sistem antrian dengan cara memprioritaskan pelanggan berdasarkan durasi pesanan mereka. Sesuai dengan prinsip SJF pesanan dengan data order pendek akan dieksekusi duluan. Penguna Implementasi sistem ini berhasil meningkatkan kualitas layanan dengan mengoptimalkan waktu tunggu. Pengujian ini menggunakan 8 sample pelanggan dengan durasi yang berbeda. Total dari waktu tunggu 121 menit dengan rata- rata 15,12 menit/ pelanggan. Hasil ini membuktikan algortima SJF tidak hanya mudah diterapkan. Tetapi dapat mengasilkan waktu yang adaktif sesuai dengan waktu tunggu pelanggan.Kata kunci: warkop, SJF Pemesanan,Self ServiceAbstract: The ordering process in operations at Warkop Geidar Kopi currently uses a manual system. The use of stationery media makes waiters make mistakes in recording customer orders. As a result of this problem, customers often complain because the processing time is inefficient. To overcome this, a Self Service Order system was developed. In building this system using the Software development life cycle (SLDC) framework with the Waterfall model in conducting research. The implementation of the shortest-job first algorithm, the author utilizes laravel based on the php programming language, the purpose of this implementation is to optimize the queuing system time by prioritizing customers based on the duration of their orders. In accordance with the SJF principle, orders with short order data will be executed first. Users, Implementation of this system successfully improves service quality by optimizing waiting time. This test uses 8 customer samples with different durations. The total waiting time was 121 minutes with an average of 15.12 minutes/customer. These results prove that the SJF algorithm is not only easy to implement. But it can produce an active time according to customer waiting time. Keywords: warkop, SJF, ordering, self service]]>
<![CDATA[Confirmatory factor analysis intellectual capital village apparatus on improving community services ]]>
<![CDATA[Hamdani, Deky]]>;
<![CDATA[Amri, Faisal]]>;
<![CDATA[Sari, Ayu Esteka]]>;
<![CDATA[Sudirman, Sudirman]]>;
<![CDATA[Anugrah, Fadli]]>
<![CDATA[ International Journal of Enterprise Modelling Vol. 19 No. 1 (2025): January: Enterprise Modelling ]]>
Publisher : <![CDATA[International Enterprise Integration Association ]]>
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DOI: 10.35335/emod.v19i1.113
<![CDATA[This study aims to analyze and confirm the intellectual factors of village apparatus capital in improving services to the community. The method used in this study is Confirmatory Factor Analysis (CFA), which aims to test the validity and reliability of the intellectual construct of capital consisting of human capital, structural capital, social capital, relational capital, cultural capital, customer capital, organizational capital, and service capital. Data was collected through a survey of village officials in Sungai Penuh City using a questionnaire that had been tested previously. The results of the measurement of CFA first order on the latent variable there is one variable that is not significant, namely service capital with an LFE value of < 0.5. Intellectual capital exerts a good and considerable influence on the performance of village apparatus in Sungai Penuh City, while knowledge has no positive and significant effect on the performance of village apparatus in Sungai Penuh City. To see the role of knowledge as an intervening variable, it can be concluded that the correlation between Intellectual capital and the performance of village apparatus in Sungai Penuh City is better without going through the knowledge variable as a mediating variable in improving the performance of the village apparatus in Sungai Penuh City.]]>
<![CDATA[Peranan Zakat Dalam Perhitungan Pajak Penghasilan Orang Pribadi ]]>
<![CDATA[Amri, Faisal]]>;
<![CDATA[Dzikri, Ahlu]]>
<![CDATA[ Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024 ]]>
Publisher : <![CDATA[DPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/jespb.v9i02.1908
<![CDATA[Qualitas zakat dan pajak merupakan permasalahan yang sudah berlangsung lama bagi umat Islam, selain membayar pajak juga harus membayar zakat (muzaki). Meskipun pajak bukan merupakan kewajiban syariah, namun keberadaan umat Islam sebagai kehidupan bermasyarakat mengharuskan adanya pembayaran pajak. Pemerintah sedang membuat undang-undang yang dapat menentukan tanggung jawab ganda zakat dan pajak terhadap umat Islam. Permasalahan tersebut tertuang dalam Bab 22 Undang-undang Nomor 23 Tahun 1390 hingga perubahan ayat 3 Bab 14 Undang-undang Nomor 38 Tahun 1378 tentang Pengelolaan Zakat. Tujuan dari penelitian ini adalah untuk memberikan pemahaman yang akurat mengenai perhitungan pajak penghasilan masyarakat setelah menunaikan kewajiban membayar zakat. Ketentuan mengenai pemotongan pajak atas zakat, yaitu zakat yang dibayarkan melalui Baznas atau LAZ, ditetapkan oleh pihak yang berwenang sesuai dengan peraturan perundang-undangan yang berlaku. Dan zakat berpengaruh terhadap perhitungan pajak penghasilan orang pribadi karena zakat merupakan pengurang penghasilan kena pajak]]>
<![CDATA[Determinants of legal protection to improve MSMEs development ]]>
<![CDATA[Amri, Faisal]]>;
<![CDATA[Hamdani, Deky]]>;
<![CDATA[Maryanto, Maryanto]]>;
<![CDATA[Sari, Ayu Esteka]]>
<![CDATA[ International Journal of Enterprise Modelling Vol. 19 No. 2 (2025): May: Enterprise Modelling ]]>
Publisher : <![CDATA[International Enterprise Integration Association ]]>
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DOI: 10.35335/int.jo.emod.v19i2.129
<![CDATA[Determinant Legal Protection consists of business licenses, distribution permits, registered trademarks, and legality of business entities. From a theoretical perspective, this research contributes a novel integrated model that connects legal protection with MSME growth via digital platforms. It advances the literature by framing digitalization not only as a technological or market tool but as a strategic outcome of legal infrastructure. By quantifying both direct and indirect effects within a Structural Equation Modeling (SEM) framework, this study strengthens empirical understanding of how regulatory formalization supports enterprise digitalization and growth. This model can be adapted or extended for cross-regional or sectoral studies in emerging markets. From a practical standpoint, the findings underscore that legal formalization—when combined with digital platform readiness—produces greater developmental impacts on MSMEs. Policymakers and stakeholders should therefore prioritize joint initiatives that streamline legal registration while simultaneously enabling digital onboarding, such as e-license platforms linked to e-commerce or fintech ecosystems. The research uses quantitative research, utilizing descriptive and inferential analysis through the Structural Equation Modeling (SEM) technique. The utilized data comprises both primary and secondary sources, employing data collection methods such as questionnaires. MSME actors in Sungai Penuh City with a total of 150 are the sample of this study. The result of this study, business licenses, distribution permits, registered trademarks, and legality of business entities have proven to have a significant effect on legal protection. Legal protection has a positive and significant effect on digital trading platforms and MSME development.]]>
<![CDATA[PENGARUH REWARD TERHADAP KNOWLEDGE SHARING PERANGKAT DESA BERDAMPAK PENINGKATAN PARTISIPASI MASYARAKAT ]]>
<![CDATA[Sari, Ayu Esteka]]>;
<![CDATA[Amri, Faisal]]>;
<![CDATA[Yusnita, Ida]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Manajemen Vol. 3 No. 2 (2020): November ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Buton ]]>
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DOI: 10.35326/jiam.v3i2.861
<![CDATA[Penelitian ini memiliki tujuan mendapatkan hasil dari pengaruh reward terhadap knowledge sharing perangkat desa berdampak terhadap peningkatan partisipasi masyarakat. Reward pada penelitian ini terbagi atas Extrinsic Rewards dan Intrinsic Rewards. Penelitian ini dilaksanakan di Kabupaten Kerinci dengan Perangkat desa sebagai subjek penelitian. Penelitian ini dilaksanakan pada Bulan Juni 2020 - September 2020. Perangkat Desa di Kabupaten Kerinci merupakan populasi dalam penelitian ini dengan menggunakan metode penarikan sampel adalah Cluster Sampling dengan mengelompokkan sampel didasari wilayah dengan jumlah sampel adalah 108 responden. Sumber data didapatkan dari wawancara (interview) serta daftar pertanyaan (questionnaire). Pada penelitian ini menggunakan analisis data Structural Equation Models (SEM) serta menggunakan AMOS sebagai alat analisis. Hasil penelitian didapatkan koefisien determinasi besar pengaruh knowledge sharing yang dapat dijelaskan oleh variabel extrinsic rewards dan intrinsic rewards sebesar 17%. Sedangkan koefisien determinasi persamaan Partisipasi Masyarakat sebesar 20,2%. Hasil dari penelitian didapatkan dari pengujian hipotesis bahwa extrinsic rewards dan intrinsic rewards memiliki pengaruh yang positif dan signifikan terhadap knowledge sharing, knowledge sharing dan intrinsic rewards berpengaruh positif dan signifikan terhadap partisipasi masyarakat sedangkan extrinsic rewards berpengaruh tidak signifikan terhadap partisipasi masyarakat. Knowledge Sharing dalam penelitian ini bukan merupakan variabel intervening karena pengaruh langsung extrinsic rewards terhadap partisipasi masyarakat lebih besar dari pada pengaruh tidak langsung melalui knowledge sharing dan pengaruh langsung intrinsic rewards terhadap partisipasi masyarakat juga lebih besar dari pengaruh tidak langsung terhadap partisipasi masyarakat melalui knowledge sharing. Hasil dari penelitian ini memberikan bukti empiris sebagai panduan bagi pemerintahan dan perangkat desa untuk menetapkan strategi yang tepat dalam knowledge sharing dan meningkatkan partisipasi masyarakat termasuk dampak terhadap pembangunan daerah.]]>
<![CDATA[The design of radiology viewing box using charger system and potentiometer ]]>
<![CDATA[Diartama, Anak Agung Aris]]>;
<![CDATA[Suswaty, Susy]]>;
<![CDATA[Priantoro, Win]]>;
<![CDATA[Sugiyanto, Sugiyanto]]>;
<![CDATA[Sudiyono, Sudiyono]]>;
<![CDATA[Anwar, M. Choiroel]]>;
<![CDATA[Latifah, Leny]]>;
<![CDATA[Santjaka, Aris]]>;
<![CDATA[Amri, Faisal]]>;
<![CDATA[Mulyantoro, Donny Kristanto]]>
<![CDATA[ GHMJ (Global Health Management Journal) Vol. 1 No. 1 (2017) ]]>
Publisher : <![CDATA[Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance) ]]>
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DOI: 10.35898/ghmj-1196
<![CDATA[Background: In the process of work to gain the maximum results, a radiologist needs a viewing box tool to read radiographs. Therefore, the authors want to develop a viewing box tool, which in general the work if this tool resembles the factory manufactured tool. The viewing tool box made can adjust the intensity of the light produced.Objective: to create a viewing box tool by using a potentiometer system.Methods: This study used applied research method by creating and using the design of viewing box tool by using a potentiometer system and testing the viewing box tool created by using a Lux meter and 15 respondents consisting of five radiologists and 10 radiographers who should fulfill the questionnaire form.Results: The mean of viewing box illumination reached 220 lux. The results of the questionnaire showed that 100% radiologist gave an A (excellent) and expressed that the viewing box tool created could be used properly and 90% radiographers provided an A (excellent) and expressed that the viewing box tool created could be used properly, while 10% radiographer gave a value of B (moderate).Conclusion: viewing box tool created could be used properly and obtained optimal results as a tool in reading radiographs. Potentiometer system contained in the viewing box was very helpful in reading radiographs because it allowed to adjust the light intensity according to user needs.Keywords : Viewing box, Potentiometer Bibliography : 1980-2011]]>
<![CDATA[The design of radiology viewing box using charger system and potentiometer ]]>
<![CDATA[Diartama, Anak Agung Aris]]>;
<![CDATA[Suswaty, Susy]]>;
<![CDATA[Priantoro, Win]]>;
<![CDATA[Sugiyanto]]>;
<![CDATA[Sudiyono]]>;
<![CDATA[Anwar, M. Choiroel]]>;
<![CDATA[Latifah, Leny]]>;
<![CDATA[Santjaka, Aris]]>;
<![CDATA[Amri, Faisal]]>;
<![CDATA[Mulyantoro, Donny Kristanto]]>
<![CDATA[ GHMJ (Global Health Management Journal) Vol. 1 No. 1 (2017) ]]>
Publisher : <![CDATA[Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance) ]]>
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<![CDATA[Background: In the process of work to gain the maximum results, a radiologist needs a viewing box tool to read radiographs. Therefore, the authors want to develop a viewing box tool, which in general the work if this tool resembles the factory manufactured tool. The viewing tool box made can adjust the intensity of the light produced. It uses batteries as a charger system, so that the viewing box can be used anywhere, especially areas that have not been reached by electricity.Aims: This study aimed to create a viewing box tool by using a potentiometer system and charger system.Methods: This study used applied research method by creating and using the design of viewing box tool by using a potentiometer and charger system. Using a Lux meter, the tool's feasibility and the quality of potentiometer system were assessed by 15 respondents consisting of five radiologists and 10 radiographers who should fulfill the questionnaire form.Results: The results of the questionnaire showed that 100% radiologist gave an A (excellent) and expressed that the viewing box tool created could be used properly and 90% radiographers provided an A (excellent) and expressed that the viewing box tool created could be used properly, while 10% radiographer gave a value of B (moderate).Conclusion: The proposed viewing box tool could be used properly and obtained optimal results as a tool in reading radiographs. Potentiometer system contained in the viewing box was very helpful in reading radiographs. Keywords: Viewing box, Radiology, Potentiometer, Charger Submitted: 3 May 2017, Accepted: 22 June 2017 DOI: https://doi.org/10.35898/ghmj-1196]]>
<![CDATA[VERIFIKASI PARTAI POLITIK PESERTA PEMILU DI KPU KABUPATEN KERINCI TAHUN 2024 ]]>
<![CDATA[Amri, Faisal]]>
<![CDATA[ Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 3 No. 3 (2023): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/bureau.v3i3.361
<![CDATA[The General Elections Commission as an institution given a mandate based on realizing people's sovereignty, holding general elections, to elect regional heads and people's representatives in the legislature. The purpose of this writing is to know and analyze in depth the function of the general election commission in determining the verification of political parties participating in elections. For this reason, this research was carried out using a conceptual approach, a statutory approach, a historical approach and a case approach. The results showed that the election results issued by the KPU are included in the category of state administrative decisions because they meet the elements of a decision of state administrative officials such as the KPU as an institution authorized to decide election results based on their duties and functions in holding general elections based on the provisions of laws and regulations and the code of ethics for election organizers. The decision on the election results issued by the election commission is concrete in nature, setting it clearly. The decision has legal consequences for a person or civil law entity involved in conducting elections. The process of ratifying and determining general election decisions is not only based solely on the decision-making mechanism within the KPU institution itself but has been preceded by the process of holding elections in accordance with laws and regulations]]>
<![CDATA[Simulasi Prakiraan dan Klasifikasi Hujan Wilayah Kota Jakarta dengan Metode Decision Tree ]]>
<![CDATA[Prakosa, Arif Ega]]>;
<![CDATA[Fawaid, Ahmad]]>;
<![CDATA[Nusantara, Irkhas]]>;
<![CDATA[Amri, Faisal]]>;
<![CDATA[Saifudin, Aries]]>
<![CDATA[ Jurnal Teknologi Sistem Informasi dan Aplikasi Vol. 4 No. 1 (2021): Jurnal Teknologi Sistem Informasi dan Aplikasi ]]>
Publisher : <![CDATA[Program Studi Teknik Informatika Universitas Pamulang ]]>
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<![CDATA[Rain is a natural occurrence that occurs in the hydrological and climatic circulation. Based on the ups and downs of the hydrological circulation, one of the sources of water is rain. rain is very useful in life, because rain can meet the needs of water for living creatures. However, rain can also cause floods. A flood tragedy can cause loss and casualties. Then our activities are checking the forecast simulation forecast and rain classification using the accurate decision tree method. We take forecast and classification data because the weather in DKI Jakarta is currently very difficult to predict. Next, we use a decision tree for data mining with a dataset spanning 5 years from 2011-2015. The problem here is the weather in DKI Jakarta which is very difficult to predict.]]>
