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Analisis Kebijakan Pemotongan PPH 23 atas Pengembalian Premi Reasuransi/Komisi Reasuransi Inawati, Inawati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i4.58635

Abstract

Reinsurance companies (reasuradur) carry out risk coverage cooperation with insurance companies (asuradur) by receiving some amount of premium payments (reinsurance premium) from insurance companies (asuradur). Meanwhile, the insurance company will receive a reinsurance commission/ceding commission in the form of a refund premium as an implication of cooperation in the management of risk coverage and joint costs. in the view of insurance companies, the return of ceding premiums/commissions received by the insurer is a "replacement" of costs that should have been borne by the reinsurer for the upfront acquisition costs incurred by the insurer to obtain the policy from the insured. On the other hand, the tax auditor have a different view. According to the tax auditor, the return of the premium given by the reinsurance company is a reward in the form of a commission paid to the insurance company. Ceding commissions are considered as "rewards" for intermediary services because insurers are considered to act as intermediaries between customers and reinsurance companies. Because it is included in intermediary services, according to the tax auditor, reinsure must deduct WHT Art 23.
Pengaruh Ekstrak Etanol Kunyit (Curcuma longa) terhadap Pembentukan Biofilm Candida albicans Fauzan, Laili Shafarina; Masfufatun, Masfufatun; Inawati, Inawati
JI-KES (Jurnal Ilmu Kesehatan) Vol. 6 No. 2 (2023): JI-KES (Jurnal Ilmu Kesehatan)
Publisher : LPPM Universitas Hafshawaty Zainul Hasan Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33006/jikes.v6i2.481

Abstract

Abstrak Kunyit (curcuma longa) merupakan salah satu jenis tanaman yang memiliki zat bioaktif yang dapat menghambat jamur. Penelitian ini bertujuan untuk mempelajari aktivitas antibiofilm ekstrak kunyit yang dapat menghambat pertumbuhan biofilm Candida albincans. Jenis penelitian menggunakan eksperimental labolatorik secara in vitro dengan rancangan penelitian post-test only control group. Kunyit dimaserasi dengan pelarut etanol. Ekstrak dibuat menjadi konsentrasi 1%; 0,5%; 0,25%; 0,125% dan 0,625%. Uji antibiofilm menggunakan metode mikrodilusi yang diawali dengan tahap adherent sel dan ditambahkan kristal violet 0,01% untuk pengukuran matriks biofilm C.albicans melalui microplate reader (λ = 490 nm) dan dihitung nilai absorbansinya. Data dianalisis dengan menggunakan ANOVA satu arah One Way Analysis of Varians) dengan taraf kepercayaan 5%, kemudian dilanjutkan dengan uji LSD. Hasil penelitian menunjukkan konsentrasi ekstrak kunyit 1%; 0,5%; 0,25%; 0,125% dan 0,625% memiliki kemampuan sebagai antibiofilm dengan persentase penghambatan masing-masing sebesar 70,595; 63,413; 56,4785; 48,764 dan 34,043%. Berdasarkan analisis probit, diperoleh nilai KHBM50 ekstrak kunyit sebesar 0,546%. Dapat disimpulkan bahwa ekstrak etanol kunyit memiliki kemampuan dalam menghambat pertumbuhan biofilm Candida albicans sehingga bisa dimanfaatkan sebagai agen alternatif antibiofilm. Kata kunci: ekstrak kunyit (Curcuma longa), antibiofilm, Candida albicans   Abstract Turmeric (curcuma longa) is one type of plant that has bioactive substances that can inhibit fungi. This study aims to evaluate the antifungal and antibiofilm activity of turmeric extract as that can inhibit the growth of the fungus Candida albincas. This research used laboratory experimental in vitro with a post-test only control group research design. Turmeric macerated with ethano. Extracts were made into concentrations of 1,0; 0,5: 0,25; 0,125 and 0,625%. Antibiofilm test used microdilution method, starting with the adheren cell stage and adding crystal violet 0.01% for testing. Then it was observed using a microplate reader (λ = 595 nm) and absorbance value was calculated. The data were analyzed using one-way ANOVA (One Way Analysis of Variance) with a 5% confidence level, then continued with LSD test. The results showed that the concentration of turmeric extract 1,0; 0,5: 0,25; 0,125 and 0,625% had the ability as antibiofilm with the percentage inhibition of 54,9; 52,16; 49,28; 12,89 and 15,98%, respectively. Based on probit analysis, the KHBM50 value was 0.546%. Based on this research, it can be concluded that turmeric extract has ability to inhibit the growth of Candida albicans so that it can be used as an alternative antibiofilm agent. Keywords: turmeric extract (Curcuma longa), antibiofilm, Candida albicans
ASSESSMENT OF LEARNING FOR INFORMATION LITERATION COURSE USING THE SOCRATIVE APPLICATION Inawati, Inawati; Desyana, Nidya
Jurnal Diskursus Islam Vol 8 No 3 (2020): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v8i3.15175

Abstract

The era of industrial revolution 4.0 is marked by the development of very fast and unlimited information so that education has a very important role. Along with these developments, it is necessary to develop a new paradigm in the world of education, namely using a touch of technology in carrying out learning assessments, one application that can be used is the Socrative application which can be used by teachers in providing feedback on student work. The purpose of this study was to describe the practicality of using the Socrative application as a media assessment of learning in the Information Literacy course with 18 students as respondents. The average percentage result of all indicators during the trial period was 58.8% who considered it feasible and practical to use the Socritive application when carrying out the assessment of learning.
IMPLEMENTATION ANALYSIS OF SERVICES BASED ON SOCIAL INCLUSION IN THE COMMUNITY OF THE REPUBLIK GUBUK Inawati, Inawati; Dewi, Amalia Nurma; Martutik, Martutik; Setiawan, Setiawan
Jurnal Diskursus Islam Vol 10 No 1 (2022): April
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v10i1.24538

Abstract

Abstract: This study aims to analyze the form of implementation of social inclusion-based services in the Republic Gubuk Community which is an association of Gubuk Baca in the Jabung area, Malang Regency. The research was conducted using a descriptive qualitative data analysis approach. data sources used primary and secondary data sources obtained through interviews, observation, and literature review. The results of the research show that the activities that are part of the program at the Gubuk Republik Community are a form of social inclusion-based library service which is in line with the concept of social inclusion-based library services developed by Utami and Prasetyo which describes several aspects, namely reading huts as facilitators in developing growth potential. economy, reading huts as a vehicle for problem-solving, reading huts as a center for community activities, and reading huts play an active role in the literacy movement through various activities such as BUMI Gubuk (Hut-Owned Enterprise), teaching thug, People's Campus, mobile library movement, and others. etc. 
Pelatihan dan Pengembangan Desa Melalui Perpustakaan Digital di Desa Miagan Kabupaten Jombang Jawa Timur Setiawan, Setiawan; Safii, Moh; Inawati, Inawati
ABDINE: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Riau Pesisir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v4i2.941

Abstract

Desa Miagan Kabupaten Jombang Jawa Timur memiliki populasi sekitar 3.839 jiwa dengan tingkat pendidikan yang relatif baik, mencakup lulusan sekolah dasar hingga Perguruan Tinggi. Namun, tingkat ekonomi masih rendah, dan angka kemiskinan terus meningkat setiap tahun. Kondisi ini diakibatkan kurangnya pelatihan untuk masyarakat usia produktif sehingga menyebabkan tingginya tingkat pengangguran. Salah satu solusi yang diusulkan adalah memanfaatkan kemajuan teknologi dengan membangun perpustakaan digital berbasis web dan android. Tujuan utama adalah memberikan akses lebih mudah ke sumber daya literatur dan materi pembelajaran kepada masyarakat desa. Metode yang digunakan dengan metode deskriptif analitis dengan langkah-langkah implementasi yang mencakup, pengumpulan kebutuhan melalui wawancara survei, analisis, perancangan solusi, pengembangan aplikasi perpustakaan digital, pengujian fungsionalitas, pelatihan literasi digital, pendampingan masyarakat, dan evaluasi kegiatan. Hasil Pengabdian, telah terpasang aplikasi perpustakaan digital mencakup lebih dari 500 buku digital dan materi pembelajaran dengan fokus pada antarmuka pengguna yang ramah dan aksesibilitas bagi semua lapisan masyarakat. Selain itu, pembaruan infrastruktur perpustakaan fisik termasuk penambahan komputer dan sambungan internet untuk memastikan perpustakaan dapat mengikuti perkembangan teknologi. Para peserta yang terdisri dari beberapa lapisan masyarakat, baik guru, karang taruna dan pegawai desai menyambut baik kegiatan ini, karena dengan kegitan ini bisa menjadi solusi terhadap peningkatan literasi masyarakat