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All Journal MANAJERIAL Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH PETERNAKAN TERPADU Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Business, Economics, and Social Development Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Komputer Bisnis Jurnal Teknologi Informasi Jurtik STMIK Bandung Jurnal Perpajakan dan Keuangan Publik Jurnal Digitalisasi Akuntansi Jurnal Digitalisasi Administrasi Bisnis Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Journal of Accounting Inaba
Muhtarudin Muhtarudin
Institut Digital Ekonomi LPKIA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effectiveness of Soybean Meal, Zn, and Cr Supplementation in the Ration on Total Erythrocyte, Hemoglobin Levels, and Packed Cell Volume in Rambon Goats Muhtarudin, Muhtarudin; Lidyana, Ayu; Farda, Fitria Tsani; Hartono, Madi; Sirat, Muhammad Mirandy Pratama
JURNAL ILMIAH PETERNAKAN TERPADU Vol. 12 No. 2 (2024)
Publisher : DEPARTMENT OF ANIMAL HUSBANDRY, FACULTY OF AGRICULTURE, UNIVERSITY OF LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jipt.v12i2.p96-110

Abstract

This study aims to evaluate the effects and identify the optimal treatment of adding soybean meal, zinc (Zn), and chromium (Cr) on the total erythrocyte count, hemoglobin levels, and packed cell volume in Rambon goats. The research was conducted from November 2022 to January 2023 at the goat pen of the Department of Animal Husbandry, Faculty of Agriculture, University of Lampung. Total erythrocyte count and packed cell volume were assessed at the Pathology Laboratory of the Lampung Veterinary Center, while hemoglobin levels were analyzed at the Laboratory of Physiology and Animal Reproduction, Department of Animal Husbandry, Faculty of Agriculture, University of Lampung.The experiment involved 12 male Rambon goats and employed a Randomized Block Design (RBD) based on body weight, with four treatments and three replicates. The treatments were as follows: P1: Basal ration, P2: Basal ration 90% + 10% soybean meal, P3: Basal ration + organic minerals (40 ppm Zn lysinate + 0.3 ppm Cr lysinate), and P4: Basal ration 90% + 10% soybean meal + organic minerals (40 ppm Zn lysinate + 0.3 ppm Cr lysinate). Data were analyzed using analysis of variance (ANOVA) at a significance level of 5%.The observed variables included total erythrocyte count, hemoglobin levels, and packed cell volume. The results indicated that the addition of soybean meal, Zn, and Cr had no significant effect (P>0.05) on total erythrocyte count, hemoglobin levels, or packed cell volume. However, the supplementation was found to maintain normal values for these parameters, with a tendency to increase total erythrocyte count (P4), hemoglobin levels (P3), and packed cell volume (P2) within normal limits.
APLIKASI PELAKSANAAN ANGGARAN BIAYA OPERASIONAL BIDANG PERMUKIMAN Studi Kasus : DINAS PERMUKIMAN DAN PERUMAHAN PROV. JABAR Muhtarudin, Muhtarudin; Destiana, Gita
Jurnal Komputer Bisnis Vol 17 No 2 (2025): Jurnal Komputer Bisnis
Publisher : LPKIA

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Abstract

Sistem informasi akuntansi pelaksanaan anggaran yang diterapkan di Bagian Bendahara Pengeluaran Pembantu (BPP) pada Bidang Permukiman Dinas Permukiman dan Perumahan Provinsi Jawa Barat pada Bagian Bendahara Pengeluaran Pembantu Bidang Permukiman terdapat kendala yang dihadapi yaitu mengenai proses penyimpanan data karena proses pencatatan pelaksanaan anggaran yang masih dilakukan secara manual, sehingga menyebabkan proses yang cukup lama dan adanya keterlambatan. Berdasarkan analisis dari kendala yang ada pada Bagian Bendahara Pengeluaran Pembantu khususnya pelaksanaan anggaran biaya operasional di bidang permukiman, penulis mengusulkan akan membangun sebuah aplikasi berbasis database menggunakan Microsoft Office Access 2013 yang dapat menangani seluruh proses data transaksi pelaksanaan anggaran biaya operasional secara tepat dan cepat, merancang laporan yang dapat menampilkan laporan SPJ (Surat Pertanggung Jawaban), laporan KRA (Kinerja Realisasi Anggaran), Daftar Rekening dan Daftar Pegawai Penandatangan sehingga kebutuhan dan informasi dapat tercapai dengan cepat dan mudah. Pembuatan sistem informasi pelaksanaan anggaran biaya operasional ini dapat membantu kinerja pada Bagian Bendahara Pengeluaran Pembantu terutama dalam melakukan transaksi pencatatan pengeluaran anggaran dengan proses sistem yang terkomputerisasi yang bertujuan untuk menghasilkan laporan atau informasi yang dibutuhkan.
Evaluation of internal control in supporting the sales accounting information system of PT. Trans Retail Indonesia Buah Batu Transmart branch Muhtarudin, Muhtarudin; Nurhayati Pertiwi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The evaluation of internal controls over the sales accounting information system is a highly important process to ensure that a company's operations run efficiently, accurately, and securely, especially when involved in the retail and sales business. This research aims to evaluate the impact of using the Sales Accounting Information System on internal sales controls. The study seeks to assess the extent to which the implementation of this information system affects the effectiveness of internal controls in the sales context. The research method employed is qualitative descriptive research, which can provide in-depth insights into internal controls within the sales accounting information system and serve as a strong foundation for necessary improvement recommendations. Data is collected through qualitative data collection techniques, including interviews with personnel involved in the sales accounting information system and auditors, as well as the collection of data from internal documentation such as policies, procedures, internal reports, or internal control records. Positive outcomes from the evaluation of internal controls over the sales accounting information system can offer various benefits to the company and relevant stakeholders. Some potential positive outcomes that may arise from this research include Improved Operational Efficiency, Enhanced Financial Information Reliability, Enhanced Stakeholder Trust, Prevention of Fraud and Risks, Legal Compliance, Cost Efficiency, Positive Company Reputation: Building a positive company reputation. These positive outcomes underscore the importance of evaluating internal controls within the sales accounting information system for the overall success and integrity of the business operations.
The Influence Of Seminars, Workshops And Social Media Campaigns On Tax Paying Compliance At The Tegalega Bandung Tax Service Office (KPP) Muhtarudin, Muhtarudin
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

Information technology can expand access to tax information, simplify the process of reporting and paying taxes, and provide various educational platforms that can be accessed by all levels of society so that it is expected to increase compliance in carrying out tax obligations. This study aims to analyse the effect of seminars, workshops, and social media campaigns on increasing tax compliance at the Tegalega Bandung Tax Office (KPP). The research method used is quantitative method using a questionnaire processed through regression and correlation analysis, as well as reliability and validity tests. The questionnaire was distributed to individual taxpayers with 100 respondents registered at the Tegalega Bandung Tax Office. The results showed that the regression coefficient value of 0.45 for seminars, 0.35 for workshops, and 0.30 for social media campaigns, indicating that every one unit increase in taxpayers' perceptions of the three variables is associated with a significant increase in tax compliance. A significance level of less than 0.05 indicates that these results are statistically significant. The correlation coefficient values indicate a positive and significant relationship between the three variables and tax compliance, with seminars having the highest correlation, followed by workshops and social media campaigns. Overall, seminars, workshops and social media campaigns each contributed positively to increasing taxpayers' knowledge and awareness of the importance of paying taxes on time.
PENERAPAN APLIKASI APPSHEET BERBASIS ANDROID DALAM PERHITUNGAN PPH 21 PADA KLIEN PERUSAHAAN SUKSES PANJANG UMUR TERHADAP PEGAWAI Putri, Syifa; Muhtarudin, Muhtarudin
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Analisis terhadap latar belakang permasalahan administrasi Pajak Penghasilan (PPh) Pasal 21 di CV Ekos menunjukkan inefisiensi akibat penggunaan metode manual. Penelitian ini bertujuan untuk merancang dan mengimplementasikan aplikasi berbasis Android menggunakan platform AppSheet guna mengotomatisasi perhitungan, pencatatan, dan pelaporan PPh 21. Dengan pendekatan metode waterfall, penelitian ini berupaya menghasilkan sistem yang mampu meminimalkan risiko kesalahan input, mempercepat proses kerja, dan meningkatkan akurasi data. Hasil implementasi menunjukkan bahwa aplikasi ini berhasil menciptakan solusi yang efektif dan efisien, memberikan kemudahan dalam pemantauan real-time, serta meningkatkan kepatuhan perusahaan terhadap regulasi perpajakan. Implikasinya, pemanfaatan teknologi digital menjadi kunci dalam menghadapi kompleksitas administrasi pajak, menawarkan solusi inovatif untuk efisiensi operasional dan transparansi.
PENGARUH KUALITAS PELAYANAN DAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG SATU Muhtarudin, Muhtarudin; Amelia, Cindy; Rudiana, Rudiana; Herawati, Tuti; Maryani, Neni
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Tingkat kepatuhan wajib pajak akan sangat menentukan besaran penerimaan pajak. Sehingga dibutuhkan pemberian pelayanan yang baik dan diberikan sanksi pajak bagi wajib pajak yang melanggar. Tujuan dari penelitian ini adalah untuk mengetahui seberapa kuat pengaruh yang dihasilkan dari kualitas pelayanan, dan sanksi administrasi yang sudah diberikan untuk meningkatkan kepatuhan wajib pajak badan yang terdaftar di KPP Madya Bandung Satu. Dalam penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal komparatif. Penelitian ini menggunakan variabel bebas (X) yaitu Kualitas Pelayanan (X1), Sanksi Administrasi Pajak (X2) dan variabel dependen (Y) yaitu Kepatuhan Wajib Pajak Badan. Jenis data dari penelitian ini adalah sekunder dengan melakukan pengumpulan data secara survey, observasi, wawancara, dan studi dokumentasi. Serta menggunakan teknis analisis regresi linier sederhana, dan pengujian hipotesis (koefisien determinasi & korelasi, uji F, uji T) menggunakan software SPSS 26. Hasil penelitian ini menunjukan bahwa Kualitas Pelayanan dan Sanksi Administrasi Pajak secara simultan berpengaruh dengan RSquare 1.000. Sehingga secara parsial kedua variabel independen memiliki hubungan sangat erat terhadap Kepatuhan Wajib Pajak Badan yang dimana standar koefisien (thitung) = 7,320 + 7,894 lebih besar dari distribusi nilai yang sudah ditentukan (ttabel) = 3,182
Co-Authors ., Humaidi Akbar, Khoirul Anggraeni, Imas Apriani, Annisa Apriliana, Anisa Dwi Asyrafy Yacobi, Muhammad Abrar Cindy Amelia, Cindy Destiana, Gita Doni Ramadhan, Doni Erikson Situmorang Erwanto Eti Suprihatin Fadilla, Nessa Rahma Farida Fathul Fitria Tsani Farda Fitriyana, Wina Nur Hamidah Hamidah Hamidah Hamidah Hayati, Metta Purnama Ibansari, Judhit Irsan Herlandi Putra Junaedi Abdillah, Junaedi Kamal, Roihan Najah Lestari, Tracy Bintang Lidyana, Ayu Liman Liman, Liman Listianto, Yudhi Madi Hartono Maisa Azizah Asmara Maryani, Neni Maulana, Diki Muhammad Mirandy Pratama Sirat Nanda, Ananda Melysa Fajriyah Nasbey, Hady Nikmah, Namariq Nurul Novita Lestari, Novita Nugraha, Rikky Wisnu Nurhayati Pertiwi Putri, Syafna Mayshanda Putri, Syifa Rahma Fadilla, Nessa Rani Ahsani Alfi Reyhan Ilham Wijaya Rija, Mustakim Rudiana Rudiana, Rudiana Saputri, Haryanti Ana Sentosa, Hilda Riyani Sopia, Siti SRI KURNIASIH Suprihatin, Eti Syamsul Arifin Syauqi, Muhammad Tuti Herawati Upik Rahma Fitri, Upik Rahma Utama, Itim Putri Veronica Wanniatie Vina Serevina WAHYU NURJAYA WK Wajib Ginting Winanti, Ninda Rizkia