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Gema
Published by Universitas Islam Batik Surakarta
ISSN : 02153092     EISSN : 24430013     DOI : -
Core Subject : Religion, Economy, Education, Agriculture, Social,
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Jurnal Ilmiah Gema diterbitkan dua kali setahun, pada bulan Februari dan Agustus, oleh Universitas Islam Batik Surakarta. Jurnal Gema bertujuan untuk mepublikasikan hasil penelitian Dosen maupun peneliti. Jurnal Ilmiah Gema menyambut baik makalah dengan tujuan dan ruang lingkup di atas. Redaksi memutuskan makalah yang akan diterbitkan di GEMA setelah direview oleh reviewer yang ditunjuk (double blind review). Penulis akan diberitahu tentang komentar dan saran pengulas. Jurnal Gema (E-ISSN 2443-0013, P-ISSN.0215-3092) adalah Jurnal Akses Terbuka, yang bebas diakses dan dibaca di Internet.
Arjuna Subject : Umum - Umum
Articles 6 Documents
 1 
Search results for , issue "Vol 34 No 01 (2022): GEMA" : 6 Documents clear
RANCANG BANGUN MESIN PEMBUAT MARSET ALAS VELG TRUK YANG EFEKTIF DAN EFISIEN DENGAN ANALISIS KANSEI ENGINEERING Betha Sanjaya; Mathilda Sri Lestari; Ainur Komariah
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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Abstract

The increase in the number of motorcycle transportation resulted in the amount of waste tires in used motorcycles amounting to 14.4 and 15.4 tons/day, respectively. This increasing number has the potential to cause waste tire pollution which has an adverse impact on the environment. The waste tires can be processed into marset. Therefore, it is necessary to design an effective and efficient marset making machine using the Kansei engineering method which aims to improve the marset making machine in the home industry of marsett in Klaten Regency. The results of this study are the results of validity and reliability tests on 10 kansei words obtained from the survey, including Strong, Durable, Colored, Safe, Good Quality, Fast, Efficient, Easy to Operate, Modern, and Easy to Clean. Of the 10 kansei words that have a calculated r value greater than r table and the result value of cronboach alpha (α) is 0.941, then the data is declared valid and reliable. The results of the conjoint analysis research show that of the 10 categories selected, namely square, iron, 250 Watt electric motor, lever system and the number of rollers there are 2 rolls. By using the new marset making machine, the increase in production for 1 week was 250 units/ 327%.
PENGARUH FIRM SIZE, LEVERAGE, SALES GROWTH, PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI) Erna Diyastuti; Nur Kholis
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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Abstract

The purpose of the research is to understand the effect of Firm Size, Leverage, Sales Growth and Profitability on Tax Avoidance in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses secondary data where the sampling technique is using purposive sampling technique, the samples used in the research are 11 companies in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021, then 31 data are obtained which are used for research implementation samples. . The source of data in this study was obtained from the website (www.idx.co.id). The implementation of the following research uses a multiple linear regression model using SPSS 19 to carry out an analysis of the effect of the independent variables on the dependent variable used in the research implementation. The results obtained from the following research activities show that firm size and profitability have no effect on efforts to avoid tax or tax avoidance. Meanwhile, leverage and sales growth have an effect on tax avoidance
SENTRA HAK KEKAYAAN INTELEKTUAL ASPEK BUDAYA MUTU PERGURUAN TINGGI DI INDONESIA Dr. Eka Priambodo, S.H., M.H
GEMA Vol 34 No 01 (2022): GEMA
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Abstract

Universities produce many scientific works that can be valuable and must be protected, which so far have not been protected, with several cases, including plagiarism, not producing economic value, not being appreciated, and lack of accreditation assessment. For this reason, it is important to provide legal protection for the resulting Intellectual Property Rights so that they can be valuable and can guarantee the rights of researchers. However, not all universities provide facilities and facilitators for lecturers and students who produce scientific works, namely by not providing education, forums, and policies that assist in the registration of intellectual property rights. In addition, Intellectual Property Rights is one of the points in the assessment of credit scores for Lecturers. The problem in this study is how the role of the Intellectual Property Rights Center in universities and whether Intellectual Property Rights can be a point of quality culture at universities in Indonesia. Based on this description, the researcher intends to conduct a study entitled Center for Intellectual Property Rights Aspects of Quality Culture of Higher Education in Indonesia. The purpose of this study was to determine the need to establish a center for Intellectual Property Rights as a Higher Education Quality Culture. This study uses a normative juridical approach, namely by taking an inventory, reviewing, and analyzing and understanding the law as a set of regulations and positive norms in the applicable legal system. Protection of copyrighted works within universities is very important in order to improve the quality of research and community service, the HKI Center is one of the institutions that can encourage IPR behavior and become a Quality Culture in Higher Education and increase the assessment of college accreditation.
PENGARUH PERTUMBUHAN TANAMAN BAWANG MERAH (Allium ascalonicum L. ) SEBAGAI AGEN FITOREMEDIASI DENGAN PENYERAPAN LOGAM BESI Fe PADA MEDIA TANAM LUMPUR LAPINDO Masda Alni; Ir. Saiful Arifin.MM
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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Abstract

The Lapindo mudflow that occurred in 2006 was one of the eruptions that contained a lot of gas and metal. One of them is Fe metal, a metal component that pollutes the climate in high quantities can contaminate plants, so that the polluted climate cannot be utilized, thus so that the Lapindo mud can be utilized, phytoremediation is needed, which means efforts to recover polluted media, with this plant Shallots (Allium ascalonicum L.) is one of the plants that can absorb metals because it is seen from the synthetic that 80% of the substance is water. In this study, it was carried out on the land of Jetis Village, Sidoarjo District, starting from December 2021 to February 2022 with a descriptive method and using a mixture of Lapindo mud as a planting medium, which consisted of 4 types of treatment, namely LP0 Control, LP1 10% Lapindo Mud, LP2 20 % Lapindo mud, LP3 30% Lapindo mud. The data was tested using regression analysis, with the results of the analyzed data showing that 0% treatment (control) had better growth than the addition of Lapindo mud concentration (10% -30%) in this case experiencing inhibition of onion plant growth. (Allium ascalonicum L.).
SKRINNING FITOKIMIA EKSTRAK ETANOL DAUN JERUK PURUT (Citrus hystrix) DARI KABUPATEN KLATEN Fadilah Qonitah; Reni Ariastuti; Ahwan; Pratiwi Maharani, Nurul Astia Wuri
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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Abstract

Kaffir lime leaves are used for traditional medicine and cosmetic ingredients. Phytochemical screening aims to provide information related to the class of compounds contained in the ethanol extract of kaffir lime leaves. The extraction process uses the maceration method with ethanol 96%. The components contained in the extract were analyzed by their compounds by colour test (qualitative) with several reagents for flavonoids, saponins, tannins, terpenoids, steroids, alkaloids, and essential oils. The results of the phytochemical screening test showed that the ethanol extract of kaffir lime leaves contained a class of flavonoid compounds, saponins, tannins, triterpenoids, alkaloids and essential oils
PEMBANGUNAN DESA BERBASIS SUMBER DAYA MANUSIA DAN KEWIRAUSAHAAN Suwardi; Srie Juli Rachmawatie; Tri Pamujiasih
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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Abstract

Pembangunan pedesaan adalah salah satu elemen terpenting dari pembangunan ekonomi secara keseluruhan. Tingkat pengembangan kewirausahaan, yang erat kaitannya dengan sumber daya manusia yang tersedia di area tertentu, memiliki dampak yang sangat besar pada kecepatan dan struktur pertumbuhan ekonomi pedesaan. Peran para pemuda dalam pembangunan pedesaan menjadi togak utama dalam kemanjuan desa tersebut. Model kewirausahan desa merupakan sebuah alternatif solusi didalam membangun kesejahteraan masyarakat. Peran pemerintah dalam memberikan perhatian dapat mendukung dan menciptakan peluang lapangan pekerjaan dipedesaan. Tujuan dari makalah ini adalah mengkaji pembangunan desa berdasarkan pada prinsip kewirausahaan

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