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TRAINING PPN TERBARU BERDASARKAN PMK 131 TH 2024 DAN PEMBUATAN FAKTUR PAJAK PADA CORETAX Mareta, Fitri; Damayanti; Nurmala; Pentiana, Destia; Anggraini, Depita; Kurniawan, Umarudin; Indriyani; Alfani, Ulin Nuha; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Sabila, Rezika Farah; Suffah, Faila; Fajri, M. Rizki; Syahrial, Muhammad
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 1 (2025): Mei
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i1.4025

Abstract

Kegiatan ini bertujuan untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta sistem perpajakan terbaru, yaitu Coretax. Peserta kegiatan ini terdiri dari berbagai latar belakang, seperti dosen, pengusaha, staff accounting, mahasiswa, Perusahaan Kena Pajak (PKP), dll. Kegiatan ini dilakukan secara offline di Politeknik Negeri Lampung dan online melalui Zoom dan Youtube. Dari hasil kegiatan dapat disimpulkan bahwa peserta dapat memahami materi terkait dengan peraturan dan perhitungan PPN terbaru PMK 131 tahun 2024. Selain itu, peserta kegiatan diharapkan dapat membuat faktur pajak yang valid, khususnya pengkodean faktur pajak melalui Coretax. Kegiatan ini bermitra dengan TaxandTeam sebagai partner bagi tim pelaksana pengabdian kepada masyarakat untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta memberikan pelatihan pembuatan faktur pajaknya melalui Coretax.
Effect of Different Temperatures in Magnetite Synthesis on Methylene Blue Adsorption Ananda, Dea Dwi; Napoleon, Sultan; Tarigan, Thessa Octavia Joyetta; Yulita, Tiara Rizki; Alivia, Latisa Stefi; Kusuma, Bagas; Fajri, M. Rizki; Putri, Kayla Sophia; Artdero, Nayantaka Virsa; Nurwanto; Hartono, Rudi; Rahmat Basuki
Sorption Studies Vol. 1 No. 2 (2025): Sorption Studies, December 2025
Publisher : Indonesian Scholar Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55749/ss.v1i2.84

Abstract

This study aims to synthesize magnetite (Fe₃O₄) particles using the coprecipitation method, with variations in temperature (70°C and 90°C) and reaction system (open and closed) to evaluate their effects on product quality. Characterization was conducted using FTIR, XRD, and organoleptic observation to confirm the formation of Fe₃O₄. Additional tests included magnetic attraction measurements through mass response and adsorption capacity (Q) analysis using methylene blue. FTIR analysis showed absorption bands at 3417.00 cm⁻¹, 1627 cm⁻¹, 1404 cm⁻¹, and 578 cm⁻¹, indicating the presence of O–H, C=O, and Fe–O functional groups. XRD patterns revealed diffraction peaks at 2θ values of 30.27°, 35.23°, 43.22°, 53.71°, 57.43°, and 62.11°, confirming the spinel crystal structure of Fe₃O₄. The sample synthesized at 90°C under closed conditions exhibited a darker black color and higher mass yield, suggesting improved crystallinity and phase purity. The closed system also showed higher adsorption capacities of 0.0008 mmol·g⁻¹ at 70°C and 0.0018 mmol·g⁻¹ at 90°C, along with stronger magnetic response. The open system produced a black precipitate with lower yield and weaker magnetic response, suggesting oxidation of Fe²⁺ to Fe³⁺ due to direct contact with oxygen, leading to the formation of compounds such as hematite or maghemite with lower magnetic properties. These results confirm that higher reaction temperatures and closed conditions optimally enhance the quality and stability of magnetite.