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International Journal Of Science, Technology & Management (IJSTM)
Published by CV. Inara
ISSN : -     EISSN : 27224015     DOI : doi.org/10.46729
Core Subject : Science, Education, Agriculture, Engineering,
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation
International Journal of Science, Technology & Management (IJSTM) is an international scholarly refereed research journal which aims to promote the theory and practice of science, technology, innovation, engineering and management.
Arjuna Subject : Teknik (semua kategori) - Teknik (Lain-Lain)
Articles 974 Documents
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Evaluation Of The Application Of Income Tax On Rent For Domestic Taxpayers After The Enactment Of Psak 73: A Case Study At The Madya Tax Service Office West Jakarta Rico Brolin, Amos; Yulianti, Yulianti
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1125

Abstract

This thesis discusses the evaluation implementation of income tax on rent for domestic taxpayers after the enactment of PSAK 73: a case study at the West Jakarta Madya Tax Service Office to ensure the gap among the current conditions that need to be followed up to provide suggestions for improvements in taxation and the Madya KPP. The research method used is qualitative with a case study approach. Respondents in this study consisted of Account Representatives and Taxpayers at the West Jakarta Madya Tax Service Office. The data used in this research consists of primary data and secondary data. Data collection was carried out through document analysis and interviews. Qualitative data analysis is carried out by involving data reduction, data presentation, and conclusion. The results of the study concluded that the implications of PSAK 73 for the tax treatment of rent for domestic taxpayers include recognizing rent as an asset and liability and increasing transparency and fairness in financial reporting. The main challenge faced by the West Jakarta Madya Tax Service Office in ensuring PPh compliance on rent after the enactment of PSAK 73 is the lack of Taxpayer understanding of the implications of this standard and the complexity that makes it challenging to fulfill tax obligations. Steps to overcome the problem of implementing income tax on rent include increasing taxpayer understanding, strengthening the audit function, collaborating with related institutions, and issuing guidance from the tax authorities.
Analysis Of The Implementation Of Material Flow Cost Accounting At Pt Xyz (Car Manufacturer) Ferdinand Munthe, Hans; Hartanti, Dwi
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1126

Abstract

This research discusses implementation analysis Material Flow Cost Accounting (MFCA) at PT XYZ which is one of the car manufacturers in Indonesia. The formulation and aim of this research is to analyze potential calculations material loss and material waste produced by the method Material Flow Cost Accounting (MFCA) and evaluate management's response to management material loss and material waste from the calculations carried out. The research method used is quantitative descriptive method and case study. Resource persons in this study include: 1) Press Shop Manager 2) Body Shop Manager 3) Paint Shop Manager and 4) General Assembly Shop Manager. The data used includes primary data collected by observation and interviews. The data analysis method is carried out through five implementation stages Material Flow Cost Accounting (MFCA) in ISO 14051 and thematic analysis from sources as well as drawing conclusions and recommendations. The research results show that with implementation Material Flow Cost Accounting (MFCA) PT XYZ is able to map all material flows in detail and provide information regarding waste that can be used to increase efficiency and support environmental sustainability in the car production process.
Soil Fertility Level In The Aek Kundur River Area Regardless Of Factory Waste Disposal Surya Ramadani Pane, Risky; Lestari , Widya; Walida , Hilwa; Hariyati Adam , Dini
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1127

Abstract

Soil fertility is the ability of the soil to provide the nutrients needed by plants in adequate quantities and in a form that can be absorbed by plant roots. The aim of this research is to determine the level of soil fertility in the Aek Kundur river area regarding factory waste disposal in Lingga Tiga Village, District. West Bar. This research was carried out in June 2024 in Lingga Tiga Village, Bilah Hulu District, Labuhanbatu Regency with an altitude of 28 meters above sea level with coordinates N: 98022'44.34" E: 02032'34.23". Analysis of the physical and chemical properties of soil was carried out at the Laboratory of the Faculty of Agriculture, University of North Sumatra using an exploratory-descriptive survey method. Research results on the physical properties of the soil in Lingga Tiga Village have a clayey clay texture and in Liga Tiga Village have a clay texture. Furthermore, the chemical properties of the soil in Lingga Tiga Village have criteria, namely neutral pH, low organic C, moderate P2O5 and low soil fertility status in the Aek Kundur river area against factory waste disposal. For this reason, fertilization treatment is needed to improve soil fertility status.
Analysis of the Quality of the River Kualuh in the Review of the Physical-Chemical Rosenta, Ika; Lihardo Hulu, Irwan; Harahap, Arman; Maini Hasibuan, Kiki; Nwazonobi, Patrricia; Mustika Piliang, Fenny
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1128

Abstract

The purpose of this study is to analyze the water quality of the river and the status of water quality of watersheds Kualuh Kabupaten Labuhanbatu. Sampling was done at 3 monitoring points along the flow of the river Kualuh Kabupaten Labuhanbatu. The determination of the sampling points in the field using the purposive sampling method, with the determination of the sampling points based on the differences in the characteristics found in the study area.Some of the parameters measured were temperature, conductivity, COD, BOD, and oil/ fat are then compared with the criteria of the Raw water Quality of the river class II according to PP R. I. No. 82 Year 2001.On Water Quality Management.Based on the results of the analysis of the obtained results that in the area of monitoring point 1, is the most polluted areas.This is because, in this area there is the activity of a diverse community.Household produces waste that comes from the activity of the bathroom, toilet, kitchen, washing clothes and washing of household appliances.
The Impact Of Toxic Workplace Environments On Employee Productivity: A Systematic Literature Review Sari, Redha Dian; Dudija, Nidya
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1129

Abstract

This systematic literature review aims to evaluate the impact of toxic workplace environments on employee productivity. The methodology involved a comprehensive search and selection of peer-reviewed articles published between 2017 and 2023. The review identifies various forms of toxic behavior, such as harassment, bullying, ostracism, and incivility, and examines how these behaviors affect productivity. The results also indicate that toxic workplace environments significantly increase job stress, leading to decreased employee life satisfaction and productivity. The review highlights the critical role of organizational support in mitigating the negative effects of toxic behaviors. Effective policies and supportive leadership are essential for promoting employee engagement and well-being. The study concludes that addressing toxic workplace environments through strategic interventions and leadership development is crucial for enhancing productivity and overall employee well-being. By recognizing and addressing these issues, organizations can create healthier and more productive workplaces, benefiting both employees and the organization.
Mercury Adsorption Test on Several Large Groups of Soils in West Sumbawa Regency, Indonesia Hapsari Hurum, Puji; Kusnarta, IGM; Sarjan, M.; Suwardji, Suwardji
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1130

Abstract

Mercury is one of the heavy metals that has the highest toxicity in the global environment. Mercury can cause environmental damage and if it enters the food chain it can have negative impacts on human health. In overcoming the problem of mercury entering the food chain, it is very important to study the mobility and distribution of mercury in the soil. The presence of mercury (Hg2+) in soil is largely controlled by adsorption reactions with certain specific adsorption patterns. Therefore, it is very important to study mercury adsorption on several different types of soil in order to get an idea of ​​how adsorption occurs in West Sumbawa Regency. The aim of this research is to determine the pattern and capacity of mercury adsorption on various large groups of soil in West Sumbawa Regency and the relationship between soil properties and mercury adsorption. The results of the research show that the adsorption isotherm pattern in the great soil groups Endoaquepts, Ustipsamments, and Udorthents more closely follows the Langmuir adsorption model, while the great soil groups Haplustepts, Hapludolls, Eutrudepts and Ustifluvents follow the Freundlich adsorption model. The major soil group that has the highest maximum mercury adsorption capacity in West Sumbawa Regency is Endoaquepts at 4,604 mg/g.
Culinary Tourism Potensial In Palu Bay Area Idham; Dewa Gede Ari Pemayun, I; Made Rai Sukmawati, Ni
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1131

Abstract

Culinary Tourism Potensial In Palu Bay Area. This study aims to determine the level of similarity of culinary tourism potential and support factors among urban villages in the area of ​​Teluk Palu. The population in this study were all tourists who visited at 8 urban villages ranging from Tipo Subdistrict Ulujadi to Tondo Sub-District Mantikulore District. Sampling technique using purposive sampling approach is done by selecting informants who are considered able to provide the necessary information. The number of samples is 70 people. In general, infomants enter in cluster 1. There is only one cluster member that entered in cluster 2 and cluster 3. In general the characteristics of culinary tourism availability and supporting factors such as trade activities of goods and services, supporting facilities and infrastructure, transportation support, security as well as social and cultural communication in 8 kelurahan have similarity level. Development of the tourism industry, especially culinary tourism in the coast of Palu Bay in recent years can not be done evenly and maximally in 8 villages. The emphasis in terms of tourism development, especially culinary tourism and its supporting factors still take place partially. Emphasis such as the formation of tourism conscious society and the implementation of 5K has not been implemented evenly and maximally throughout the existing urban village.
Department Of Management, Faculty Of Economics And Business, Unisa Palu Information Technology Towards The Effectiveness Process For Supply Chain Management Idham, Idham; Adfar, Mohamad
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1132

Abstract

Prove the effectiveness and efficiency of supply chain management through the application of a StartUp product. The methodology used in this research is a qualitative approach, namely through participatory observation, depending on experience, case studies and other literature related to measuring the effectiveness and efficiency of Supply Chain Management through the application of a StartUp product. It seeks to integrate work in supply chain management, by implementing a StartUp product into one partnership. Cooperation that results in effectiveness and efficiency in the scope of work. The findings obtained are effective ProductStartUp and efficiency of Supply Chain Management, namely by facilitating information, logistics, making references, strategies and reducing risks as well as reducing costs and reducing the risk of reducing complaints, and increasing satisfaction. This research provides many fields, where researchers can complete additional research and develop further research agendas. Originality value - This paper provides some insight into the effectiveness and efficiency of Supply Chain Management, focusing on facilitating information, logistics, making references, strategies and reducing risks while also reducing the cost of reducing complaints, and increasing satisfaction. towards supply chain management.
Macrozoobenthos Communities Found In The Waters Of Mariah Bandar Springs Sinambela, Masdiana; Asiati Napitupulu, Martina; Sinaga, Tonggo
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1133

Abstract

Macrozoobenthos found in the waters of Mariah Bandar Springs, Pematang Bandar District, Simalungun Regency, along with physical and chemical parameters, where biological samples, namely macrozoobenthos, were taken using a quadrant and physical and chemical parameters of the water were taken using a dark colored sample bottle and then analyzed at the BTKL The waters that originate from the Mariah Bandar spring have very clear and shallow water, so that the bottom of the waters (substrate) can be seen directly, which consists of sandy rocks. The macrozoobenthos community in the waters of Mariah Bandar spring consists of four classes, namely Clitellata, Gastropod, Bivalvia, Insecta, and eight families, namely Lumbricidae, Thiaridae, Cyrenidae, Chironomidae, Gomphidae, Paludicola, Coenagrionidae, Libellulidae. The temperature at each observation station ranges from 220C – 350C, brightness ranges from 4 – 4.5 m from the surface, dissolved oxygen (DO) ranges from 6.84-8.25 mg/l, pH ranges from 7.36-8.85 , BOD ranged from 1.01-3.42 mg/l. In general, the physical and chemical parameters measured still support the life of freshwater organisms, unless the pH is classified as acid.
Comparative Analysis of Naïve Bayes and K-Nearest Neighbors Algorithms in Predicting Public Interest in Electric Motorcycles Syahputra, Arief; Zuhri Harahap, Syaiful; Nasution , Marnis
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1134

Abstract

Concerns about global warming and the need for sustainable transport solutions have led to the emergence of electric vehicles as an alternative to conventional vehicles. These vehicles offer cleaner and more efficient transportation, especially in urban areas. However, high costs in some countries, such as Indonesia, hinder their adoption. Electric motorcycle companies use previously recorded data to predict customer interest in purchasing their products. Based on these forecasts, business owners make decisions about the quantity of goods to supply. Researchers are increasingly using machine learning algorithms to study consumer behavior and predict demand for a variety of products, including electric motorcycles. The researchers have used this data-based method to analyze large amounts of consumer data, including online survey responses and reviews, as well as other sources. The study aims to perform a comparative analysis of the performance of the Naïve Bayes and K-Nearest Neighbors algorithms to predict public interest in electric motorcycles in Labuhanbatu district. We will perform a comparative analysis based on the performance evaluation matrix (accuracy, precision, recall, and f1 score) to determine the most suitable algorithm. The phases of the research methods included: data collection, exploratory data analysis, data preprocessing, splitting data, implementation of naïve bayes and k-nearest neighbors, and evaluation. The results showed that Naïve Bayes achieved an accuracy of 31.13%, precision of 83.33%, recall of 4.63%, and f1-score of 8.77%. In contrast, K-Nearest Neighbors attains an accuracy of 71.52% and a precision of 71.52%, recall 100%, and f1 score of 83,40%. According to the research results, K-nearest neighbors showed much better results in terms of accuracy, recall, and F1 scores. These results demonstrate that K-nearest neighbor is more effective in detecting public interest in electric motorcycles, and it strikes a better balance between identifying all positive cases and avoiding predictive errors.

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