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DEVELOPING AN ENGLISH SYLLABUS FOR STUDENTS OF LAW AT JAMBI UNIVERSITY yanto yanto; Sri Lestari; Tubagus Zam Zam Al Arif
JAMBI-ENGLISH LANGUAGE TEACHING Vol. 4 No. 2 (2019): Vol 4 No 2 (2019)
Publisher : Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.515 KB) | DOI: 10.22437/jelt.v4i2.7572

Abstract

The objective of this study is to develop an English syllabus for undergraduate students of law at the University of Jambi. The subjects therefore involve students of law at the second semester. To get the data of student needs, the questionnaire and interview were implemented in this research. Research and Development were adopted as the research design while the model of develop used instructional design by Branch. The most important stage in this study is to investigate the language needs of students of law. It was done by distributing questionnaires to the students and interviewing them. The develop phases cut off the implement and evaluate phase. Therefore, the study ended up in develop phase. This study proposed to develop a suggested English syllabus for law due to the importance to improve quality of teaching non English department students by renewing the information of student needs as it changes for following the demands of epoch.
Prediksi Pajak Pertambahan Nilai pada Penyediaan Jasa dengan Metode Fuzzy Time Series Model Chen Sri Lestari; Sherli Yurinanda
Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi EULER: Volume 11 Issue 2 December 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/euler.v11i2.22724

Abstract

For companies, tax is a burden or fee that must be paid to the state as a taxpayer. The taxes that must be paid by the company can affect the profits earned. Therefore, efforts are needed to reduce or minimize the tax burden. Efforts to minimize the tax burden include tax planning. Tax planning that is often used by companies is tax planning on Value Added Tax (VAT), because all production activities are closely related to the VAT burden. Tax planning for VAT can be done by maximizing the amount of input VAT. To be able to identify the amount of input VAT in the next period, predictions can be made on the input VAT value. The uncertain VAT value and limited data collection make it possible to predict the VAT value using the fuzzy time series method. One model that can be used in fuzzy time series is the Chen model, because it has better accuracy values than the Song and Chissom models. Based on this research, it can be seen that the results of the prediction of the VAT value for the provision of services at PT Pertamina Hulu Rokan Zone 1, for the period July 2023 using the fuzzy time series Chen model method in second order obtained IDR 1,455,000,000 with a forecasting accuracy of 82.1%. In this way, PT PHR Zone 1 can maximize input VAT of IDR 1,455,000,000 so that the goal of minimizing the tax burden is achieved.