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All Journal Jurnal Tekun Jurnal Pensil : Pendidikan Teknik Sipil Tamilis Synex: Multidimensional Collaboration
Muhammad Nur Ismail
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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THE ANALYSIS OF POTENTIAL FRAUD AGAINST FINANCIAL STATEMENTS WITH DISCLOSURE REQUIREMENT AND IMPLICATIONS OF TAXATION Muhammad Nur Ismail
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5542

Abstract

As a broad legal concept, fraud describes any deliberate fraudulent effort, which is intended to take the property or rights of another person or party. In the context of the audit of the financial statements as a deliberate misstatement. Taxation is very closely related to accounting. Basically, taxes are levied on economic activities of the company. Meanwhile, in charge of the accounting reports of economic activities in the framework of accountability to stakeholders. While the system of taxation which emphasizes trust to the taxpayer. This study focuses on the comparison between the financial statements for the particular income tax purposes compared with disclosure requirement and to determine the impact of taxation, formulate and analyze related research. The analysis of this study uses descriptive method that uses qualitative methods to examine the data in the form of information, the theory of the research library, and then by analyzing the data to resolve the case is formed, so that it can be deduced and advice can be given. The results of this study can be concluded there is potential fraudulent financial reporting in particular for corporate income tax reporting purposes look at the difference with disclosure requirement. This is because the management company did particularly VAT equalization tax on turnover in the corporate income tax by making various adjustments journal accounts in estimates related to income. The impact of taxation which is other than there is a lack of tax to be paid also added administrative sanctions such as penalty interest of 2% per month (maximum 48%) and a 50% penalty tax underpayments
PEMANFAATAN LIMBAH PEMBAKARAN CANGKANG KELAPA SAWIT DALAM PEMBUATAN BATAKO Muhammad Nur Ismail
Jurnal Pensil : Pendidikan Teknik Sipil Vol 10 No 1 (2021): Jurnal Pensil : Pendidikan Teknik Sipil
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.737 KB) | DOI: 10.21009/jpensil.v10i1.18504

Abstract

Abstrak Agregat pasir di Kabupaten Sukamara Kalimantan Tengah memiliki ukuran butir yang halus dan seragam. Untuk meningkatkan kuliatas bahan-bahan tersebut, perlu dicoba untuk memberikan bahan tambahan dari limbah pembakaran cangkang kelapa sawit pada pembuatan batako. Penelitian ini dilakukan dengan pembuatan batako dengan perlakukan tertentu pada beberapa kelompok percobaan, yaitu 1SP : 5Limbah, 1SP : 5Limbah, 1SP : 2,5Pasir : 2,5Limbah, 1SP : 2Pasir : 3Limbah, 1SP : 2Limbah : 3Limbah, dan kelompok kontrol 1SP : 5Pasir untuk perbandingan. Pengujian berat rata-rata satuan 1SP : 5Limbah adalah 0,71 kg dan 1SP : 5Pasir adalah 1,38 kg. Batako dengan limbah pembakaran cangkang kelapa sawit lebih ringan 0,67 kg. Kuat tekan rata-rata batako campuran 1SP : 2Pasir : 3Limbah 52,96 kg/cm2, 1SP : 5Limbah 8,40 kg/cm2, dan 1SP : 5Pasir 16,67 kg/cm2. Semua batu bata yang menggunakan komposisi campuran SP+Pasir+Limbah memiliki kekuatan yang lebih besar dibandingkan hanya menggunakan campuran SP+Pasir dan SP+Limbah. Batako dengan komposisi campuran 1SP : 2Pasir : 3Limbah tergolong kualitas B1. Batako dengan komposisi campuran 1SP : 2,5Pasir : 2,5Limbah dan 1SP : 2Limbah : 3Pasir kualitas A1, sedangkan untuk komposisi campuran 1SP : 5Pasir dan 1SP : 5Limbah tidak masuk kualitas batako karena kekuatan rata-rata di bawah 20 kg/cm2. Pengujian kuat tekan terbesar yang dihasilkan dari batako dengan komposisi campuran SP+Pasir+Limbah menunjukkan limbah pembakaran cangkang kelapa sawit campuran baik untuk digunakan sebagai bahan tambahan dalam pembuatan batako. Kata kunci: limbah pembakaran, cangkang kelapa sawit, batako Abstract The sand aggregates in Sukamara Regency in Central Kalimantan have fine and uniform grain sizes. To improve the quality of these materials, it’s necessary try to provide additional materials from the waste burning oil palm shells for making brick blocks. The research was by making bricks with certain treatments in several experimental groups 1SP:5Sand, 1SP:5Waste, 1SP:2.5Sand:2.5Waste, 1SP:2Sand:3Waste, 1SP:2Waste:3Sand, and control group 1SP:5Sand for ratio. Testing the average unit weight of 1SP:5waste is 0.71kg and 1SP:5sand is 1.38kg. Batako with oil palm shell burning waste is 0.67kg lighter. The average compressive strength of mixed concrete blocks 1SP:2Sand:3Waste is 52.96kg/cm², 1SP:5Waste is 8.40kg/cm², and 1SP:5Sand is 16.67kg/cm². All bricks use a mixture of SP+Sand+Waste composition have greater strength than only use a mixture of SP+Sand and SP+Waste. Batako with mixture composition of 1SP:2Sand:3Waste is classified B1 quality. Batako with mixture composition of 1SP:2.5Sand:2.5Waste and 1SP:2Waste:3Sand is A1 quality, while for the mixture composition 1SP:5Sand and 1SP:5Waste doesn’t enter the quality the brick because average strength below 20kg/cm². The test for greatest compressive strength produced from bricks with a mixture of SP+Sand+Waste composition shows the conglomeration oil palm shell burning waste is good to be used as an added material in brick making. Keywords: combustion waste, palm oil shells, brick
Rancang Bangun Sistem Informasi Program Studi Hukum Berbasis Website (Studi Kasus: Universitas Sepuluh Nopember Jayapura) Muhammad Nur Ismail; Heru Sutejo
Tamilis Synex: Multidimensional Collaboration innovation in the digital era
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i01.369

Abstract

Penelitian ini bertujuan untuk meningkatkan aksesibilitas dan transparansi informasi akademik di Program Studi Ilmu Hukum Universitas Sepuluh Nopember Papua melalui pengembangan sistem informasi berbasis website. Berdasarkan survei dan observasi, ditemukan bahwa mahasiswa, dosen, dan pihak terkait mengalami kesulitan dalam mengakses informasi penting seperti sejarah, visi, misi, dan capaian pembelajaran program studi. Metode penelitian meliputi pengumpulan data melalui kuesioner dan observasi, serta pengembangan dan pengujian website khusus untuk mengatasi kendala tersebut. Hasil penelitian menunjukkan bahwa website yang dikembangkan mampu meningkatkan efisiensi dan efektivitas pengelolaan informasi akademik, sehingga mendukung tujuan universitas dalam menyediakan pendidikan berkualitas dan meningkatkan kualitas sumber daya manusia di Papua.
Co-Authors Heru Sutejo