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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Aceh Sanitation Journal (ASjo)
Nasrulla, Nasrulla
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Analysis of the Application of Value Added Tax Calculation and Reporting at PT. Darpadina Sumber Abadi (DSA) in 2022 Meiriska, Meiriska; Nasrulla, Nasrulla; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6657

Abstract

This research aims to analyze the implementation of VAT calculations, deposits, reporting and recording at PT. Darpadina Sumber Abadi 2022 and its conformity with the Law on Harmonization of Tax Regulations (UU No.7 of 2021), Minister of Finance Regulation number 63/PMK.03/2021, and Minister of Finance Regulation number 63/PMK.03/2021 and also the principles applicable accounting. The analysis in this research uses qualitative methods with descriptive observations that collect and analyze the condition of subjects or objects in the form of institutions based on evidence and facts from research subjects. The data used consists of the 2022 Period VAT SPT, 2022 Input and Output Tax Invoices, and the 2022 Recording Journal. Calculation and reporting of PT Value Added Tax. Darpadina Sumber Abadi is in accordance with applicable laws. From the calculation results, PT Darpadina Sumber Abadi experienced an underpayment because the Output Tax was greater than the Input Tax. If there is an underpayment, PT Darpadina Sumber Abadi will make a deposit at the end of the following month
PENGGUNAAN INSEKTISIDA RUMAH TANGGA TERHADAP RESISTENSI NYAMUK AEDES sp DI GAMPONG LAMPASEH ACEH TAHUN 2025 Nurfida, Nurfida; Sofia, Sofia; Nasrulla, Nasrulla; Junaidi, Junaidi
Aceh Sanitation Journal Vol 3 No 2 (2025): Desember
Publisher : Jurusan Kesehatan Lingkungan, Poltekkes Kemenkes Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30867/asjo.v3i2.1212

Abstract

The improper use of household insecticides can reduce vector susceptibility and potentially lead to the emergence of resistant mosquito populations. In Lampaseh Village, most residents routinely spray insecticides indoors as an effort to prevent mosquito nuisance. However, despite regular spraying, residents continue to report the presence of mosquitoes. The number of Dengue Hemorrhagic Fever (DHF) cases in this area is relatively low, yet cases are reported every year. This indicates that the threat of Aedes mosquitoes as vectors of the dengue virus has not been completely eliminated and that control efforts still require serious attention. This study is descriptive in nature, aiming to illustrate household insecticide use patterns and identify the resistance status of Aedes sp. mosquitoes through laboratory-based Susceptibility Tests. Data on insecticide use were collected through interviews with 86 households, while resistance testing was conducted on 75 adult mosquitoes. Findings are presented in narrative and percentage form. The results showed that the application of household insecticides was not fully in line with recommended practices. The majority of respondents reported using aerosol sprays (40%), which pose a risk of excessive application. Most spraying was conducted at night (81.40%), whereas the peak biting activity of Aedes aegypti occurs in the morning and late afternoon. In terms of frequency, the majority (58.14%) did not spray daily. Nevertheless, the Susceptibility Test demonstrated that mosquitoes remained susceptible to cypermethrin, with a mortality rate of 100%. In conclusion, the reduced effectiveness of insecticides in the field is not caused by mosquito resistance but is more likely influenced by suboptimal application practices. Simple preventive measures such as maintaining environmental sanitation, draining water containers, and eliminating stagnant water remain more effective strategies to disrupt the mosquito life cycle.
Co-Authors Junaidi Junaidi Meiriska, Meiriska Nurfida, Nurfida Rosida, Siti Ayu Sofia Sofia, Sofia