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Bagaimana Pandangan Pelaku UMKM tentang Insentif PPh Final Ditanggung Pemerintah Masa Pandemi? Fitriani, Irmadela Nindyadiasti Rizkika; Purnomo, Hari; Setiawan, R
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i3.007

Abstract

Abstract: What are the views of MSME Actors Regarding the Final Income Tax Incentives Borne by the Government during the Pandemic? Purpose: This research aims to explore MSME tax compliance with incentives. Method: Mixed methods were used with 15 informants and 50 respondents in Malang Raya and Sidoarjo. Results: The research results show that tax incentives motivate MSMEs that are not yet registered as taxpayers to register. Novelty: Incentives reduce the use of cash for MSMEs registered as taxpayers, however, socialization of incentives is lacking and there are differences in implementation between KPPs. Contribution: Research implications for the Director General of Taxes can be used as an evaluation of the success of incentives and for MSMEs as tax knowledge. Abstrak: Bagaimana Pandangan Pelaku UMKM tentang Insentif PPh Final Ditanggung Pemerintah Masa Pandemi? Tujuan: Penelitian ini bertujuan mengekplorasi kepatuhan pajak UMKM dengan adanya insentif. Metode: Metode campuran digunakan dengan 15 informan dan 50 responden di Malang Raya dan Sidoarjo. Hasil: Hasil penelitian menunjukkan insentif pajak membuat UMKM yang belum terdaftar sebagai wajib pajak termotivasi untuk mendaftarkan diri. Novelty: Insentif menekan penggunaan kas bagi UMKM yang terdaftar sebagai wajib pajak, namun, sosialisasi insentif kurang dan ada perbedaan pelaksanaan antar KPP. Kontribusi: Implikasi penelitian bagi Dirjen Pajak dapat digunakan sebagai evaluasi keberhasilan insentif dan bagi UMKM sebagai pengetahuan perpajakan.
Peningkatkan Kesejahteraan Mental dan Pola Hidup Sehat Lansia di Panti Werdha X Purnomo, Hari; A.P., Rezki Amelia Aminuddin
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 8, No 1 (2024): EDISI JUNI 2024
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v8i1.5831

Abstract

Decreased cognitive abilities and physical and motor activities are often experienced by the elderly. This research aims to explore the effectiveness of a multidimensional intervention program, which includes healthy lifestyle patterns, cognitive ergonomics training, and mental health education in improving older adults' physical and mental well-being at Nursing Home X. The research method used was a survey involving older adults as respondents. The research results showed a significant positive impact on the well-being of the elderly, namely an 80% increase in sleep quality, a reduction in stress and depression levels by 30% and 20%, respectively, an increase in cognitive abilities by 65%, and an increase in social relationships by 70%. Overall, these programs effectively improve seniors' physical and mental well-being at Nursing Home X, providing a solid foundation for improving healthcare services for seniors in the future.ABSTRAKPenurunan kemampuan kognitif, fisik dan aktivitas motorik seringkali dialami oleh lansia. Penelitian ini bertujuan untuk mengeksplorasi efektivitas program intervensi multidimensi yang mencakup pola hidup sehat, pelatihan ergonomi kognitif, dan penyuluhan kesehatan mental dalam meningkatkan kesejahteraan fisik dan mental lansia di Panti Werdha X. Metode penelitian yang digunakan adalah survei dengan melibatkan lansia sebagai responden. Hasil penelitian menunjukkan dampak positif yang signifikan bagi kesejahteraan lansia yaitu terjadi peningkatan 80% kualitas tidur, penurunan tingkat stress dan depresi masing-masing sebesar 30% dan 20%, peningkatan kemampuan koginitif sebesar 65%, dan peningkatan hubungan sosial sebesar 70%. Secara keseluruhan, program-program ini efektif dalam peningkatan kesejahteraan fisik dan mental lansia di Panti Werdha X, memberikan dasar yang kuat bagi peningkatan layanan perawatan kesehatan bagi lansia di masa mendatang.
METODE PENURUNAN KANDUNGAN NITRITE DENGAN PENCUCIAN MENGGUNAKAN ASAM ASKORBAT PADA TIGA JENIS SARANG BURUNG WALET ASAL INDONESIA Utomo, Budhi; Rosyidi, Djalal; Radiate, Lilik Eka; Purnomo, Hari
Efektor Vol 3 No 1 (2016): Efektor Nomor 27
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.986 KB) | DOI: 10.29407/e.v3i1.209

Abstract

Sarang burung walet adalah salah satu komoditas ekspor utama di Indonesia.Indonesia memenuhi 80% kebutuhan sarang walet dunia dan China adalah sebagai konsumen sarang burung walet terbesar di dunia.China mengkonsumsi hampir 60% pasar sarang burung walet dunia dan saat ini China memberikan persyaratan bahwa kandungan nitrit dalam sarang burung walet yang masuk ke China tidak boleh lebih dari 30 ppm.Asam askorbat menurut Ermawati dapat menurunkan kandungan nitrit pada daging curing, sehingga diduga dapat juga untuk menurunkan kandungan nitrit pada sarang burung walet.Penelitian ini adalah penelitian di laboratorium dengan menggunakan 3 materi penelitian yaitu sarang burung walet putih, sarang burung walet hitam dan sarang burung seriti.Perlakuan yang digunakan dalam penelitian ini adalah dengan pencucian dan tanpa pencucian dengan asam askorbat.Parameter yang digunakana adalah kandungan nitrit.Kandungan nitrit sarang burung walet yang merupakan salah satu syarat kualitas sarang burung walet yang diminta China dapat dikendalikan dengan menggunakan asam askorbat yang dapat mereduksi kandungan nitrit menjadi nitrit oksid sehingga kandungan nitrit dalam sarang burung walet dapat menurun.Penurunan kandungan nitrit dengan asam askorbat dapat dilakukan pada sarang putih, sarang hitam dan sarang seriti.
Response of Entomopathogenic Fungus Paecilomyces fumosoroseus on Drought Stress Factor Wafa, Ali; Purnomo, Hari; Hasjim, Saifuddin; Triharyadi, Nanang
Jurnal ILMU DASAR Vol 22 No 2 (2021)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jid.v22i2.18010

Abstract

The entomopathogenic fungus Paecilomyces fumosoroseus (common name: Isaria fumosorosea) can utilize to control white fly population. Bemisia tabaci or white fly has become key pest in soybean cultivation. It reported became resistance due to chemical pesticide. Some of new strain has been emerge as chemical pesticide resultant However, to develop P. fumosoroseus as biopesticide hide a problem. The environmental drought factor (temperature and water stress) become major problem. This research aimed to determine effect of environmental factor like temperature and water stress to growth and effectivity of P. fumosoroseus, due to selection an isolat were persist to drought factor. In this research has been used two different isolat of P. fumosoroseus, that is Wirowongso 1 isolat and Mumbulsari 5 isolates. This research had been conducted with five different treatments. First is a growth test under temperature stress, in vitro germination test under temperature stress and in vitro germination test under water stress, and virulence test under temperature and under water stress. The result showed that the increase a temperature and of water stress, directly make decreased of growth, germination and effectively. That effect has made different effect to growth, germination and effectivity on both isolat. The results showed that the isolat WR 1 test result showed the isolat WR 1 more persist to each drought factor. It became more valuable to develop as biopesticide among other.Keywords: Bemicia tabaci, germination, isolat, Isaria fumosorosea, in-vivo.
Population Dynamics of Bemisia tabaci Genn. and Type of Predators Found on the Edamame Soybeans (Glycine max L.) in Mangli Jember Wijayanto, Tulus; Sudarmadji, Sudarmadji; Purwatiningsih, Purwatiningsih; Purnomo, Hari
Jurnal ILMU DASAR Vol 18 No 2 (2017)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.323 KB) | DOI: 10.19184/jid.v18i2.4116

Abstract

The study was conducted at the edamame plantation area of PT. Mitra Tani 27 Jember with the size of 31.6 m x 29.8 m. The sampling of imature B. tabaci was done by collecting the samples of leaves from the five plots of planting. The adult samples were taken by setting some yellow traps with the size of 20 x 30 cm. The results showed that the populations of B. tabaci changed during the growing season of edamame, the older the plants grow, the greater number of the populations. The highest number of B. tabaci adult population was in the age of 10 weeks after planting, those were 818 B. tabaci. The increase of the B. tabaci population had a significant correlation with the increase of the predators population on edamame. There were seven species of predators founded at the edamame. The highest number of predator founded was Coccinella transversalis and the lowest number of predator was Coccinella septempunctata. Keywords: Bemisia tabaci Genn., edamame Soybeans, yellow traps, C. transversalis
The Relationship between Portunidae Diversity and Mangrove Density at Popongan Coastal Baluran National Park, East Java Indonesia Dewi, Yuni Kartika; Purnomo, Hari; Sudarmadji, Sudarmadji
Jurnal ILMU DASAR Vol 18 No 1 (2017)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.468 KB) | DOI: 10.19184/jid.v18i1.2354

Abstract

This research was conducted in the mangrove forest of Popongan beach at Baluran National Park, East Java. The aim of this research was to determine the relationship between mangrove density and Portunidae diversity in mangrove forest at Popongan beach. Line transect method was used in this research. There are three transects consist of 17 plots, each plot sized 20m x 20m. The data analysis were done by using Person correlation and linear regression R Program. The results showed p-value 0,003, it means there is relationship between Portunidae diversity and the mangrove density. The temperature and tide showed p-value < 0,005, that means the abiotic factors affect Portunidae diversity in mangrove. The Portunidae diversity at mangrove forest of Popongan beach is relatively low (H’value 0,152). There were five species was found, there were Charybdis (Charybdis) miles, Podhopthalmus vigil, Portunuspelagicus,Scyllaserrata,and Thalamita crenata. The dominant species in this mangrove forest is Thalamita crenata. The composition of mangrove forest vegetation were Rhizophora apiculata, Ceriops tagal, Lumnitzera racemosa, Rhizophora stylosa, Sonneratia alba, Bruguiera gymnorrhiza, Pemphis acidula, dan Xylocarpus moluccensis. The dominant vegetation in this mangrove forest is Rhizophora apiculata.
PERBAIKAN SISTEM KERJA UNTUK MENINGKATKAN PRODUKTIVITAS DI IKM TULAKIR FIBERGLASS Nasution, Amelia Rachmi; purnomo, Hari
Journal Industrial Manufacturing Vol 9, No 1 (2024): Journal Industrial Manufacturing
Publisher : Program Studi Teknik Industri Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jim.v9i1.9890

Abstract

This research was conducted to improve work systems in order to increase productivity by identifying and analyzing the factors that cause worker complaints, as well as minimizing complaints felt by workers using a participatory ergonomics approach in the form of focus group discussions (FGD) so that companies can immediately make improvements to the work system in order to create a work system that is ergonomic, optimal, and according to the needs of workers. Data analysis used statistical tests in the form of a the different tests with the signed rank test to find out differences by comparing pre-test data between initial conditions work system with post test data work system improvement design.Keywords: Worker Complaint; Work System; Ergonomic Participatory; Design
Redesign wheelchairs for stroke sufferers using the Quality Function Deployment method Apriani, Ratna Agil; Purnomo, Hari
SINERGI Vol 28, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/sinergi.2024.2.008

Abstract

The prevalence of stroke in Indonesia continues to increase, so there is a need for mobility assistance. In today's era, high mobility is necessary to live with freedom, but stroke sufferers still struggle to achieve comfort when using this mobility, namely wheelchairs. The author conducted research to redesign a wheelchair that is tailored to the needs of stroke sufferers. This research was conducted using the Quality Function Deployment method to obtain information on the needs of stroke sufferers and the Wilcoxon Difference Test method to determine the level of difference between old wheelchair designs and improvements. The results showed that the wheelchairs needed by stroke sufferers were multifunctional, ergonomic, flexible, safe, and materially sound. In the results of the Wilcoxon Difference Test, which was carried out based on the hypothesis, it is known that only the flexible attribute has no difference compared to the previous wheelchair design product. In contrast, the other four attributes have different values for the old wheelchair design and the improved design. Thus, redesigning wheelchairs is accomplished by obtaining design specifications that meet the needs of stroke sufferers.
“SEGO KUCING” MBOK MISNATI UPAYA MEMBANGUN KETAHANAN PANGAN NASIONAL MELALUI REVITALISASI NILAI KEARIFAN LOKAL Purnomo, Hari
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sego Kucing Mbok Misnati contributes positively to the development of the local economy through the culinary tourism sector in Banyuwangi. The success of Sego Kucing Mbok Misnati in maintaining its authenticity and traditional taste has attracted not only local tourists but also international tourists. The presence of Sego Kucing Mbok Misnati has had a significant economic impact on the parties involved. The production activities of Sego Kucing carried out by Mbok Misnati have become the center of economic activities involving various parties, such as local farmers, local traders, and the workforce involved in the production process. Sego Kucing Mbok Misnati can be an inspiration for other local culinary entrepreneurs. Sego Kucing Mbok Misnati is not only delicious and culturally valuable food but also a symbol of success in building the economy and food security through culinary tourism, as well as preserving and appreciating local wisdom that is part of the regional cultural identity. This study aims to investigate the role of Sego Kucing Mbok Misnati in building national food security through the revitalization of local wisdom values. The research method used is qualitative, using primary data obtained through interviews with Mbok Misnati as the owner of Sego Kucing stall, as well as direct observation of the production and consumption process of Sego Kucing. Secondary data was obtained from relevant literature studies. The results of the study show that Sego Kucing Mbok Misnati plays an important role in building national food security through the revitalization of local wisdom values, in addition to being a typical cuisine of Banyuwangi. Sego Kucing, which has become a world cultural heritage, can be one of the region's flagship products and increase the income of the local community. The revitalization of local wisdom values has been carried out through the preservation of recipes, traditional cooking techniques, and the use of high-quality local ingredients.
KAJIAN KESESUAIAN LARVA HERMETIA ILLUCENS (DIPTERA: STRATIOMYIDAE) PADA PERBANYAKAN NEMATODA ENTOMOPATOGEN STEINERNEMA SPP. SECARA IN VIVO Muhlison, Wildan; Purnomo, Hari; Saputra, Tri Wahyu
Jurnal Agrotek Tropika Vol 10, No 4 (2022): JURNAL AGROTEK TROPIKA VOL 10, NOVEMBER 2022
Publisher : Departement of Agrotechnology, Agriculture Faculty, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jat.v10i4.5849

Abstract

Entomopathogenic nematodes (EPN) are parasites that are effective in controlling plant pests that can be propagated in vivo. In vivo propagation requires a host because EPN is an obligate parasite, one of which is the larvae of Hermetia illucens (Diptera: Stratiomyidae). These larvae are easy to obtain, easy to cultivate, easy to use, have a short life cycle, and have a high nutritional content. This study aimed to examine the suitability of H. illucens larvae in the entomopathogenic nematode Steinernema spp. in vivo propagation. This research was conducted by examining the mortality rate and infection rate of EPN in H. illucens larvae with variations in wounds, concentrations of infective nematodes, and larval size. The test results were compared with the larvae of T. molitor which are commonly used as hosts. The results of the mortality rate study showed that injured H. illucens larvae were more susceptible to the entomopathogenic nematode Steinernema spp.. There was a significant difference in mortality rates between uninjured and injured although there was no difference in results due to variations in EPN concentrations. The infection rate test showed a significant difference in wound variation and larval size of H. illucens although the results were not good enough when compared to the level of infection of T. molitor larvae. Keywords:  Hermetia illucens, Tenebrio molitor, Steinernema spp., Entomopathogenic nematodes, In vivo
Co-Authors A.P., Rezki Amelia Aminuddin Ade Irawan ADI SAPUTRO Adnyana Manuaba Agung Endro Nugroho Agung Sih Kurnianto Ahmad Faizal Ahmad Ilham Tanzil Ahmad Mukoffi, Ahmad Aini, Wilda Qurrotul Albani Musyafa, Albani Ali Wafa Alkhumaisi, Abduh Aminah Aminah Aminuddin AP, Rezki Amelia Anastasia Novitasari, Anastasia Angga Wenang Sakti Anggita, Syiera Anindita, Jessica Anis Zubaidah Annisa Fatimah Annisa Nurul Arofah Apriani, Ratna Agil Apsari, Ayudyah Eka Arief Rahman Hakim Armansyah, Bagos Astuti, Ratih Dwi Aurora Dyah Pitaloka, Lintang Ayu Maharani, Mustika Bakhrudin Balafif, Farhad Budhi Utomo, Budhi Cahyo, Winda Nur Cahyo, Winda Nur Catur Ari Setianto, Catur Ari Dalhar, Mochamad Dani Dwi Agistia, Dani Dwi Denny Satria, Denny Dewi, Ashalia Chandra Dewi, Nilasari Dharmawan Iqbal Akbar Dian Janari Djalal Rosyidi Djamaa, Wahjuny Eko Arisetijono Ernawati Ernawati Fitri Nugraheni Fitriani, Ayi Fitriani, Irmadela Nindyadiasti Rizkika Gerian Citra Pristiawan, Luhur Gerry Gunawan, Gerry Hadyanawati, Anindya Agripina Hany Handajani Haripurna, Angga Hasjim, Saifuddin Helmi Wakhit Yansyah, Mohammad Hidayat Sujuti Hoesain, Mohammad Hoirul, Imam I Nyoman Adi Putra Ichda Chayati Ilham Habibi, Muhammad Imam Djati Widodo Imron Rosyidi, Imron Indah Fitriani, Lutfi Indarti, Adrian Indraswari, Nadya Oktarinz Irwanto Sucipto, Irwanto Isnatin Miladiyah Ivan, Nandana Iwan Adi Indrawan Jarnuzi, Ahmad Junaedi Junaedi Kamalin, Indah M. KARTIKA DEWI, YUNI Khoiruddin, Muh. Khoiruttamam, Muhammad Zulfa Kobajashi T. Isamu Kurniasari, Arum Kusrini, Elisa Lani Siti Noor Aisyah Lestari , Auralia Sakinah Lestari, Vitri Made Ayu Hariningsih, Made Ayu Mafita Azizah Hidayati, Mafita Azizah Magdalena, Marlina Magvira , Nur Laila Masruroh Rahayu, Masruroh Maulana Tegar AdityaNugraha Mindhayani, Iva Mochammad Dalhar Moh. Saprawi, Moh. Mubarok, Achmad Hadi Mudjib Mustain, Mohammad Muhammad Faqih Muhammad Ichwan Muhlison , Wildan Mulyohadi Ali Nailin, Nila Choirun Nanang Tri Haryadi Nasrulloh Nasrulloh Nasution, Amelia Rachmi Novrida Qudsi Lutfillah Nurjannah, Anisa Nurwildani, Mohammad Fajar Nuryadi, Satyo Prabaswari, Atyanti Dyah Pramesti, Fathia Annis Pratama, Binar Prawista, Eluvio Helda Pudjono, Pudjono Purwatiningsih Purwatiningsih Purwita Wardani, L. Dyah Putri, Liza Amalia R Setiawan R. Sapto Hendri Boedi Soesatyo Rachmat Adiyanto Radiate, Lilik Eka Raharjo Raharjo Raisa, Neila Retno Widiastuti Retty Ratnawati Rose Novita Sari Handoko Sadiq Ardo Wibowo, Sadiq Ardo Santoso, Dwi Wahyu Saputri, Afiana Saputri, Nur Airin Sari, Amarria Dila Sari, Galuh Masita Sartika Dewi Utami, Sartika Dewi Septyowati, Inna Sigit Suwarto Soewardi, Hartomo Sri Budhi Rianawati, Sri Budhi Sucipto , Irwanto Sudarmadji Sudarmadji Sudarminto Setyo Yuwono Suljatmiko, Suljatmiko Suryoputro, Muhammad Ragil Syukur Berkat Waruwu Tatang Irianti Teti Estiasih Tri Apri Yudianto Tri Wahyu Saputra Trialopa, Eky Fasich Triharyadi, Nanang Umami, Arisa Fitri Urip Harahap Vintyas, Rohmawati Mufita Wahyu Ali Wafi, Ahmad Wahyu Firdaus , Rayhan Wahyu Ismail Kurnia Wahyudhi Sutrisno, Wahyudhi Widodo Mardi Santoso, Widodo Mardi Wijayanto, Tulus Wildan Muhlison, Wildan Yasmin, Intan Farida Yuandani Ziza Putri Aisyia Fauzi Zulianto, Akhmad Nuzul