Articles
Analisis Selisih PPh Terutang, Ekualisasi Pembelian, dan Biaya Sehubungan dengan Jasa dalam Menanggapi SP2DK
Nur Aini, Evinda Dwi;
Muslimin
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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DOI: 10.21776/tema.25.2.80-90
This study aims to analyze the resolution of responses to SP2DK received by PT JKL. The research method applied is a qualitative techniques with case study approach. Sources of information used come from primary data, namely interviews and direct observation, as well as secondary data such as working papers, financial reports, and relevant documents. The research findings reveal discrepancies in the calculation of payable income tax due to calculation errors that did not include several components of income and other expenses in the calculation of gross circulation. The difference in total purchases on the Corporate Income Tax Annual Return (SPT Tahunan PPh Badan) with the total acquisitions on the VAT Periodic Return (SPT Masa PPN) occurs because the Corporate Income Tax Annual Return includes purchase components from non-taxable suppliers (non-PKP). Additionally, the discrepancy in the value related to services on the Corporate Income Tax Annual Return and the Periodic Income Tax Return 23/26 (SPT Masa PPh 23/26) is caused by the taxable expenses under Article 21 income tax on the Corporate Income Tax Annual Return and the reporting of expenses in the May 2020 Periodic Income Tax Return 23, which was deducted not in the month the services were completed. Abstrak Penelitian ini dimaksudkan untuk menganalisis penyelesaian tanggapan atas SP2DK yang diterima oleh PT JKL. Metode penelitian yang diterapkan adalah teknik kualitatif dengan pendekatan studi kasus. Sumber Informasi yang dipakai berasal dari data primer yaitu, wawancara dan observasi langsung, serta data sekunder seperti kertas kerja laporan keuangan dan dokumen relevan. Hasil penelitian mengungkapkan bahwa terdapat selisih perhitungan PPh terutang karena kesalahan hitung dengan tidak memasukkan beberapa komponen pendapatan dan biaya lain-lain ke dalam perhitungan peredaran bruto. Selisih total pembelian pada SPT Tahunan PPh Badan dengan total perolehan yang ada pada SPT Masa PPN terjadi karena pada SPT Tahunan PPh Badan terdapat komponen pembelian dari supplier non-PKP. Selain itu, selisih nilai sehubungan dengan jasa pada SPT Tahunan PPh Badan dan SPT Masa PPh 23/26 disebabkan oleh biaya objek pajak PPh Pasal 21 pada SPT Tahunan PPh Badan dan pelaporan biaya di SPT PPh 23 bulan Mei 2020 yang dipotong bukan pada bulan saat jasa diselesaikan.
Penerapan Model Pembelajaran SAVI Terhadap Hasil Belajar Siswa Pada Mata Pelajaran PPKn Kelas III
Tuken, Ritha;
Muslimin;
Wanda, Tri
DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Vol 7 No 3 (2024): September
Publisher : STKIP Andi Matappa Pangkep
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DOI: 10.31100/dikdasmatappa.v7i3.3608
The problem in this research is the low student learning outcomes in Civics subjects. The objectives of this research are: 1) To determine the process of implementing the SAVI learning model in class III PPKn learning at UPTD SD Negeri 43 Parepare. 2) To determine the improvement in PPKn learning outcomes through the SAVI learning model for class III UPTD students at SD Negeri 43 Parepare. This research approach is a qualitative approach with the type of research being classroom action research. Data collection techniques and procedures are observation, documentation tests and reflection sheets. Next, the data is analyzed and processed descriptively qualitatively. The indicator of the success of this research is if the SAVI implementation process and student learning outcomes are in good qualifications. The results of research in cycle 1 were in sufficient qualifications (C), while the results of research in cycle II were in good qualifications (B). Conclusion: The application of the SAVI learning model can improve learning outcomes in PPKn subjects for class III UPTD students at SD Negeri 43 Parepare.
Analysis of the Effect of Infill Density on the Hard Strength of 3D Printing
Muhamad, Azam;
Farhan, Muhammad;
Muslimin;
Aini Zuhra Abdul Kadir
Recent in Engineering Science and Technology Vol. 2 No. 04 (2024): RiESTech Volume 02 No. 04 Years 2024
Publisher : MBI
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DOI: 10.59511/riestech.v2i04.83
3D printing technology is becoming one of the most convenient fabrication methods and is bringing about major changes in the manufacturing industry. 3D printing with Fused Deposition Modeling technology makes it possible to produce prototypes and components in a shorter time. It is known that different materials, printing techniques, and printing parameters affect the mechanical properties of printed objects. However, studies on the mechanical properties of 3D printed structures are still limited. This research focuses on the use of thermoplastic materials such as Polypropylene, Acrylonitrile Butadiene Stryrene and plastic composites with glass fiber reinforcement and maleic anhydride, in producing filaments for printing lighter vehicle components. This research conducted a further study of the relationship between two molding parameters, namely infill pattern and infill density, conducted on filament materials that have been determined for their composition. This research uses experimental method by varying five types of infill pattern selected grid, gyroid, hexagon, concentric, cubic with two infill density denisty 50% and 75%. The results were obtained through Brinell hardness testing with ASTM-D785 reference standard. The test results showed that the concentric pattern with sample code B2 got the highest hardness value of 37.7023 Kgf/mm², while the lowest hardness value was obtained by the grid pattern with sample A1 at 16.5912 kgf/mm².
Analisis Penyebaran Temperatur pada Desain Mold Prototype Mesin Injeksi Molding Manual Double Barrel Kapasitas 5 TF
Prawira, Valen Yudha;
Muslimin;
Silitonga, Muhammad Prasha Risfi;
Almahdi
Jurnal Poli-Teknologi Vol. 23 No. 3 (2024)
Publisher : Politeknik Negeri Jakarta
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DOI: 10.32722/pt.v23i3.6604
This study analyzes the temperature spread distribution in the core and cavity design of a manualdouble-stage injection molding machine with a 5 tons force (TF) capacity. The injection mold isutilized to process polypropylene (PP) material into an injection product in the shape of the PNJlogo. This research aims to examine the temperature spread distribution resulting from a 100-wattcartridge heater located on the support plate of the mold, with a focus on the core and cavitytemperatures. Manual calculations using heat transfer conduction principles and finite elementanalysis (FEA) simulations using software were conducted in this study. The parametersinvestigated include the temperature values across the support plate mold, core, and cavity. Theresults of the manual calculations indicate that the temperatures on the support plate mold, core,and cavity are 58.96°C, 57.34°C, and 57.34°C, respectively. The simulation analysis yieldedmaximum temperatures of 89.53°C for the support plate mold and 88.11°C for both the core andcavity. The manual calculations and simulation analysis produced accurate and reliable results,confirming that the standard mold temperature range for processing polypropylene is between20°C and 90°C. This analysis demonstrates that the identified temperature levels are safe forpolypropylene processing, providing high confidence in the validity of the research findings.
Effectiveness of Hand-Eye Coordination, Strength of Fingers and Concentration on Ability Passing Over A Volleyball Game
Mahmudin;
Fikri, Aprizal;
Satria, M. Haris;
Muslimin
Halaman Olahraga Nusantara : Jurnal Ilmu Keolahragaan Vol. 8 No. 1 (2025): Halaman Olahraga Nusantara (Jurnal Ilmu Keolahragaan)
Publisher : Universitas PGRI Palembang
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This study aims to determine the influence of eye-hand coordination, finger strength, and concentration on the ability to pass up in volleyball in students who participate in extracurricular activities at MTs Negeri 1 Prabumulih. The research uses an experimental method with a 2x2x2 factorial design. The research sample consisted of 60 students selected using a purposive sampling technique from the volleyball extracurricular student population. Data collection was carried out through a series of tests, including: (1) eye-hand coordination test using the ball wall pass test, (2) hand finger strength test with hand dynamometer, (3) concentration test using grid concentration test, and (4) upper passing ability test using brady volleyball test. The data was analyzed using a three-track ANOVA with a significance level of α = 0.05. The results showed that: (1) there was a significant influence between eye-hand coordination on upper passing ability (F_hitung = 15.32 > F_tabel = 4.08), (2) there was a significant influence between hand finger strength on upper passing ability (F_hitung = 12.45 > F_tabel = 4.08), (3) there was a significant influence between concentration level on upper passing ability (F_hitung = 10.78 > F_tabel = 4.08), and (4) there was a significant interaction between the three variables on the upper passing ability (F_hitung = 8.92 > F_tabel = 4.08). The conclusion of this study is that eye-hand coordination, finger strength, and concentration jointly or partially have a significant influence on the upper passing ability in volleyball games in extracurricular students of MTs Negeri 1 Prabumulih.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA
Muslimin
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
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DOI: 10.33005/baj.v4i2.147
Tax compliance is the attitude or action of a taxpayer who is obedient to taxation provisions based on the applicable laws. The goals of this research were to prove “the effect of understanding, awareness, and tax sanctions on individual taxpayer compliance who conducts online business activities in Surabaya”. The applied method is using “a quantitative method”. The sample in this research were “taxpayers who do online business” where the whole amount of sample is 100 respondents. The determination of that sample is using “the Probability sampling technique with the Simple Random Sampling technique”. The data collection technique used a mail survey. The findings of this research showed how “the individual taxpayers who do online business in Surabaya” have a high level of compliance when tax sanctions are actually applied. However, on the other hand, the research results have not provided evidence that the level of understanding and awareness of taxes can increase the level of compliance in paying taxes. For this reason, the recommendation that can be given to the tax authorities is that tax sanctions must be strictly implemented so that taxpayers become more obedient.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT
Sri Trisnaningsih;
Saiful Anwar;
Muslimin;
Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
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DOI: 10.33005/baj.v3i2.109
This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA)
Novia Eka Rahmadanty;
Muslimin
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
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DOI: 10.33005/baj.v3i1.61
The research purpose is to determine and empirically test the effect of auditor experiene, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.
The role of Mathematics Education in Developing Critical Thingking Skill in the Industrial Era 5.0
Duma, Sonny Yalti;
Muslimin;
Modjo, Ardiyanto Saleh;
Walid, Abul
Aksioma Education Journal Vol. 1 No. 4 (2024): December-AEJ
Publisher : PT. Anagata Sembagi Education
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DOI: 10.62872/rca4py44
This study explores the role of mathematics education in developing critical thinking skills in students within the context of Industry 5.0. As industries evolve and integrate human creativity with advanced technologies, the demand for critical thinking and problem-solving abilities has become more pronounced. Mathematics education, with its focus on logic, analysis, and problem-solving, is uniquely positioned to nurture these skills. The research employs a quantitative survey approach with a descriptive correlational design, analyzing the relationship between mathematics instruction and the development of critical thinking among high school and university students. A total of 150 respondents participated, all of whom had been exposed to problem-solving-based mathematics teaching methods. The study investigates the effectiveness of these methods in enhancing students’ critical thinking abilities and their relevance to meeting the challenges of Industry 5.0. Findings suggest a significant positive correlation between problem-solving mathematics education and the improvement of critical thinking skills. This research highlights the importance of integrating critical thinking into mathematics curricula to better prepare students for the digital and technological demands of the modern workforce.
Manufaktur Komposit Kuat Lentur Dari Polipropilena dan Serat Jerami Untuk Aplikasi Genteng Komposit
Sudarmawan, Raden Grenny;
Ahmad Haidhir Amirulloh;
Muslimin
Jurnal Mekanik Terapan Vol 5 No 3 (2024): Edisi Spesial Tugas Akhir Jurusan Teknik Mesin PNJ, Desember 2024
Publisher : Politeknik Negeri Jakarta
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DOI: 10.32722/jmt.v5i3.7101
Masalah limbah plastik, khususnya Polypropylene (PP), terus menjadi salah satu masalah terbesar bagi lingkungan di dunia. Di sisi lain, limbah pertanian seperti jerami sering kali tidak dimanfaatkan dengan optimal. Penelitian ini bertujuan untuk mengkaji pemanfaatan limbah plastik jenis PP dan serat jerami sebagai bahan komposit untuk pembuatan genteng. Komposit ini diuji kelayakannya melalui uji mekanik, terutama uji kelenturan, untuk menentukan kekuatan dan fleksibilitasnya dalam menahan beban. Serat jerami berfungsi sebagai penguat dalam matriks plastik PP, yang diharapkan dapat meningkatkan sifat mekanik komposit secara keseluruhan. Metode yang digunakan dalam penelitian ini yaitu desain of experimental. Desain of experimental digunakan untuk menentukan parameter yang akan digunakan untuk pembuatan sampel spesimen komposit kuat lentur. Proses pembuatan komposit dengan berbagai perbandingan antara plastik PP dan serat jerami, dan menggunakan variasi tekanan kompresi yang berbeda. Spesimen kemudian diuji menggunakan alat uji kelenturan standar. Hasil menunjukkan komposisi 50% PP dan 50% serat jerami dengan tekanan kompresi 17 ton menghasilkan kuat lentur tertinggi sebesar 318,5 Kgf/cm². Hasil beban lentur genteng telah memenuhi standar SNI 03-2098-1998 dimana beban lentur minimal sebesar 65 Kgf, sedangkan beban lentur genteng sebesar 107,35 Kgf dan mengalami pelenturan sebesar 5,65 mm.