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Kedudukan Pengadilan Pajak dan Perbandingannya dengan Sengketa Tata Usaha Negara di Indonesia Jadidyah, Havida; Priyono, Agus
Legal Standing : Jurnal Ilmu Hukum Vol 9, No 4 (2025): Legal Standing
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i4.11726

Abstract

The Tax Court is a special judicial institution authorized to handle tax disputes in Indonesia. Its position is under the Supreme Court in terms of judicial technical guidance, but administratively, organizationally, and financially it is under the Ministry of Finance. This study aims to examine the position of the Tax Court in the Indonesian judicial system and to compare the mechanisms for resolving tax disputes with State Administrative (TUN) disputes. This study uses a normative legal method with a statutory regulatory approach and a conceptual approach. The results of the study indicate that the Tax Court is part of the state administrative court environment, but has specific procedures and authorities. The striking difference between tax disputes and TUN disputes lies in the resolution mechanism. Tax disputes are quasi-judicial in nature and require an objection procedure to the Director General of Taxes before they can be submitted to the Tax Court. In contrast, TUN disputes can be submitted directly to the State Administrative Court without going through the administrative objection stage. In addition, the decision of the Tax Court is final and binding, while the PTUN decision can still be pursued for further legal action. This difference reflects the characteristics of each dispute, and emphasizes the strategic position of the Tax Court in providing justice and legal certainty for taxpayers. This study is expected to contribute to strengthening the understanding of academics, legal practitioners, and the public regarding effective and targeted tax dispute resolution mechanisms.
PENGUATAN KAPASITAS KELOMPOK MASYARAKAT AL-FATIHAH FARM DESA JELBUK MELALUI PELATIHAN MANAJEMEN USAHA PASCA PANEN Khusna, Khanifatul; Priyono, Agus; Fauziyyah, Salma; Mirzania, Alif; Muhsyi, Abdul; Subagio, N Ari; Sukarno, Hari; Puspitasari, Novi
Tepak Sirih : Jurnal Pengabdian Masyarakat Madani Vol. 4 No. 1 (2025): Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
Publisher : LPPM Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/jpmm.v4i1.3350

Abstract

Petani merupakan pelaku utama untuk mewujudkan ketahan pagan baik didalam rumah tangga maupun masyarakat secara luas. Namun regenerasi petani semakin tahun megalami penurunan, dikarenakan profesi petani dianggap tidak bisa menjamin hidup yang sejahtera. Kelompok masyarakat petani menjadi wadah bagi petani-petani didesa untuk menyampaikan inspirasi mereka. POKMAS Al Fatihah Farm merupakan salah satu POKMAS di Desa Jelbuk yang mencoba untuk mengkoordinir hasil pertanian para petani untuk dijual dengan harga yang lebih mahal. Akan tetapi, POKMAS ini mengalami permasalahan.yaitu POKMAS Al Fatihah Farm belum memiliki manajemen usaha tani yang baik; Berdasarkan permasalahan tersebut tim pengusul memberikan solusi berupa Pelatihan manajemen usaha tani mulai dari proses tanam sampai pada pasca panen. Pelaksanaan pengabdian ini menggunakan metode ABCD (Asset Based Community Development) yang merupakan sebuah metode untuk meningkatkan kemajuan para individu dengan berlandaskan aset lokal yang terdapat dalam suatu wilayah.Hasil kegiatan pengabdian ini adalah peningkatan pengetahuan anggota POKMAS dan petani Desa Jelbuk dalam memanajemen hasil pertanian.
INDEKS KEBAPUHAN DAN INDEKS KONFORMASI TUBUH KAMBING SAPERA JANTAN DENGAN PEMBERIAN PAKAN BERBASIS INDIGOFERA SP. Ramadhan, Divan Janatra; Setyaningrum, Agustinah; Priyono, Agus
ANGON: Journal of Animal Science and Technology Vol 4 No 1 (2022): JURNAL ANGON
Publisher : Fakultas Peternakan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (870.719 KB) | DOI: 10.20884/1.angon.2022.4.1.p43-50

Abstract

Background. Research entitled "Plumpness Index and Body Conformation Index of Male Saperan Goats on Indigofera sp. Based Feeding." has been held from May 5, 2021 until July 11, 2021 at the Experimental Farm, Faculty of Animal Science, Jenderal Soedirman University. The purpose of the study was examine the benefits of Indigofera sp. on the plumpness index and body conformation index as a substitute for commercial concentrate at male Sapera goats. Materials and methods. Materials used were 18 male Sapera goats, aged 8-12 months and have weight of 18-25 kg, fresh Indigofera sp., dried Indigofera sp., commercial concentrate, field grass, water. The goat pen that used was an individual type stage cage along with feeding trough and drinking bucket, rulers, metlines, pen, book and scales. The research design used was a completely randomized design (CRD) which consisted of 3 treatments with 6 replications, so there were 18 experimental units. The treatments were P0 (50% field grass + 50% commercial concentrate), P1 (50% field grass + 20% commercial concentrate + 30% Indigofera sp. fresh), P2 (50% field grass + 20% commercial concentrate + 30 % dried Indigofera sp.). The results of the average plumpness index of P0 were (0.91 ± 0.10), P1 were (0.94 ± 0.05), P2 were (0.98 ± 0.06). The results of the average body conformation index of P0 were (0.28 ± 0.008), P1 were (0.30 ± 0.006), P2 were (0.28 ± 0.004). Results. The results of the analysis of variance showed that Indigofera sp. had no significant effect (P>0.05) on the plumpness index but had a significant effect (P<0.01) on body conformation index. HSD test results showed P1 (Indigofera sp. fresh) as the best for the body conformation index of male Sapera goats. Conclusion. In conclusion, Indigofera sp. feeding does not reduce the productivity of male Sapera goats but it can be used as a substitute for commercial concentrates up to 60% of commercial concentrates.
PREDIKSI JUMLAH PENYAKIT INFEKSI SALURAN PERNAPASAN AKUT (ISPA) MENGGUNAKAN SIMPLE MOVING AVERAGE Priyono, Agus; Shodiq, Muhammad; Ramanda, Febri
Jurnal Informatika Medis Vol. 1 No. 2 (2023): Jurnal Informatika Medis (J-INFORMED)
Publisher : Program Studi Informatika Medis Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/im.v1i2.1646

Abstract

Health problems in Indonesia are still a topic that really needs to be developed and researched considering that disease problems in Indonesia are diverse and contribute to high death rates. Acute Respiratory Infection (ARI) is a disease that often occurs in society and is considered normal or not dangerous, but can cause death. A group of diseases included in ISPA are, Pneumonia, Influenza, and Respiratory Syncytial Virus (RSV). ISPA disease in Indonesia contributes to the highest number of deaths, so there is a need for action or policy that can control ISPA disease in the future. The aim of this research is to apply the simple moving average method to predict ARI disease. This method is simple in prediction but has optimal results in some use cases. This research uses annual data from 2007 to 2022 for the calculation method. The research results show that the simple moving average method provides accurate prediction results with a MAPE value of 11% for predicting the number of ISPA cases. It is hoped that the results of this research can determine policies for controlling ARI diseases Keywords: Acute Respiratory Infection, Prediction, Simple Moving Average
METODE RANDOM FOREST UNTUK MEMUDAHKAN KLASIFIKASI DIAGNOSIS PENYAKIT MENTAL Priyono, Agus; Shodiq, Muhammad; Alvinsyah, Dwi Putra; Hidayah, Septina Alfiani
Jurnal Informatika Medis Vol. 2 No. 1 (2024): Jurnal Informatika Medis (J-INFORMED)
Publisher : Program Studi Informatika Medis Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/im.v2i1.2119

Abstract

Mental health is important in the development of every individual. A bad mentality can prevent a person from developing, making a person easily stressed, hopeless, and even attempt suicide and commit crimes. Currently there are quite a lot of case related to mental health which are caused by many factors such as economic, social and medical. Reflecting on this fact, there is a need for rapid mental health detection so that immediate intervention can be carried out. This needs to be done so that the patient's condition can improve. This research focuses on diagnosing mental illness by utilizing machine learning. The method used is random forest which in several studies has been proven to produce good accuracy. Random forest performs machine learning on the attributes contained in the dataset combined with K-Fold Cross Validation so that each patient can be evaluated. Next, a tuning process is also carried out to test the parameters contained in the method. After the tuning process was carried out, the best parameters obtained were n-estimator of 30, maximum depth of 4, minimum sample leaf of 2, and minimum sample split of 10. From the combination of these parameters, accuracy is 90.83%, recall is 90.83 %, and precision of 93.25%.
Aplikasi Penjualan Perlengkapan Olahraga Pada Toko Gemar Sport Berbasis Netbeans Priyono, Agus; Kusmayadi, Kusmayadi; Aditya, Dedy Yusuf
Semnas Ristek (Seminar Nasional Riset dan Inovasi Teknologi) Vol 5, No 1 (2021): SEMNAS RISTEK 2021
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/semnasristek.v5i1.5169

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Proses pengelolaan data dan penjualan pada toko Gemar Sport masih harus dilakukan dengan mencari berkas - berkas yang sudah disimpan ditumpukan berkas-berkas lama, membuat proses pencarian menjadi lebih lama karena prosesnya yang masih manual. Adapun tujuan dari penelitian ini adalah untuk merancang aplikasi untuk membuat sistem yang terkomputerisasi dan laporan yang informatif dan mempermudah dalam prosespengelolaan data toko. Metode penelitian yang digunakan pada aplikasi penjualan ini adalah grounded (grounded research). Adapun metode pengumpulan data yang dipakai dengan melakukan studi pustaka, observasi, dan wawancara. Dalam pengembangan sistem, penulis menggunakan proses metode waterfall. Hasil dari penelitian adalah sebuah aplikasi yang menggunakan bahasa pemrograman Java NetBeans dengan database menggunakan MySQL dan pelaporannya menggunakan iReport yang dapat membantu pemilik toko dalam pengelolaan toko dan membuat laporan penjualan yang informatif dan mudah dicari.
Hubungan Lingkar Dada Dan Indeks Kebapuhan Dengan Bobot Tubuh Kambing Muda Jantan Khas Kejobong Di Kecamatan Kejobong Kabupaten Purbalingga Satrio, Aldilla Jalu; Priyono, Agus; Yuwono, Pambudi
ANGON: Journal of Animal Science and Technology Vol 1 No 1 (2019): ANGON: Journal of Animal Science and Technology
Publisher : Fakultas Peternakan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.angon.2019.1.1.p101-108

Abstract

Hubungan Bobot Tubuh Dengan Indeks Kebapuhan Cempe Domba Batur Di Kecamatan Batur Kabupaten Banjarnegara Hilmansyah, Muhammad Al Faquri Arief; Socheh, Mochamad; Priyono, Agus
ANGON: Journal of Animal Science and Technology Vol 1 No 2 (2019): ANGON: Journal of Animal Science and Technology
Publisher : Fakultas Peternakan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.angon.2019.1.2.p184-190

Abstract

INDEKS KEBAPUHAN DAN INDEKS KONFORMASI TUBUH KAMBING SAPERA JANTAN DENGAN PEMBERIAN PAKAN BERBASIS INDIGOFERA SP. Ramadhan, Divan Janatra; Setyaningrum, Agustinah; Priyono, Agus
ANGON: Journal of Animal Science and Technology Vol 4 No 1 (2022): ANGON: Journal of Animal Science and Technology
Publisher : Fakultas Peternakan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.angon.2022.4.1.p43-50

Abstract

Analysing The Impact of Halal Certification for the Development of Micro, Small, and Medium Enterprises' Competitiveness in Besuki Raya, Indonesia Fathorrazi, Moehammad; Mahardiyanto, Agus; Hardinawati, Lusiana Ulfa; Zainuri; Suparman; Munir, Akhmad; Priyono, Agus; Shaleh, Moh
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3663

Abstract

This research attempts to analyze the impacts experienced by Micro, Small, and Medium Enterprises' (MSMEs) Competitiveness after obtaining Halal certification. The study focused on MSMEs in the Food and Beverage sector using a qualitative exploratory approach. This research was conducted using a qualitative descriptive approach and using a purposive sampling method. One respondent was selected from each district to ensure that all districts within the study area were represented. The rationale for this approach was to secure minimal but sufficient representation from every district under investigation. The analysis results show that halal certification contributes not only to business growth but also to the advancement of Islamic economic values by embedding halalan tayyiban principles into the supply chain, promoting transparency, and reinforcing consumer rights in predominantly Muslim markets. The study further highlights that Halal certification contributes to advancing of Islamic economic values by embedding the principles of halalan tayyiban into production and distribution processes, promoting business transparency, and reinforcing consumer rights in predominantly Muslim communities. Therefore, Halal certification serves not only as a religious or legal obligation but also as a strategic instrument for sustainable growth and empowerment of MSMEs in regional economic development.