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ANALISIS PENERAPAN PPH PASAL 15 ATAS JASA PELAYARAN DALAM NEGERI DI CV TANJUNG EXPRESS lestari, ayu dwi; Afifah, Nurul; Paramita, Mahardian Hersanti
Jurnal Analisa Akuntansi dan Perpajakan Vol 4 No 2 (2020)
Publisher : Prodi Akuntansi FEB UNITOMO

CV Tanjung Express merupakan salah satu perusahaan yang bergerak dalam bidang jasa pelayaran angkutan sungai dan danau di Kabupaten Tarakan atas pengangkutan orang dan atau barang yang dikenakan Pajak Penghasilan Pasal 15. CV Tanjung Express menjalankan pengoperasian speed boat sebanyak 3 buah yang beroperasi di Wilayah Kabupaten Tanjung Hilir-Tarakan. Penelitian ini bertujuan untuk mengetahui penerapan Pajak Penghasilan Pasal 15 atas jasa pelayaran dalam negeri di CV Tanjung Express. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kualitatif. Penelitian ini menggunakan Data Primer berupa wawancara dengan Ibu Fatimah dan Bapak Edy dan Data Sekunder berupa dokumentasi, catatan dan bukti pembayaran. Hasil dari penelitian menunjukkan bahwa perhitungan yang dilakukan oleh CV Tanjung Express menggunakan tarif sebesar 1,2% dari peredaran bruto. Penyetoran dilakukan sebelum tanggal 15 bulan berikutnya setelah masa pajak berakhir, dan pelaporan yang dilakukan oleh CV Tanjung Express menggunakan Surat Pemberitahuan Masa (SPT) melalui aplikasi e-filling sebelum tanggal 20 bulan berikutnya setelah masa pajak berakhir. CV Tanjung Express melakukan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku.Kata Kunci: PenerapanÂ pajak, PPhÂ PasalÂ 15, PelayaranÂ DalamÂ Negeri

Hipertensi pada wanita menopause; Sebuah tinjauan literatur Lestari, Ayu Dwi; Putri, Riska Hediya; Yunitasari, Eva
Wellness And Healthy Magazine Vol 2, No 2 (2020): Agustus
Publisher : Universitas Aisyah Pringsewu (UAP) Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/well.022.82000121

Menopause is the cessation of menstrual cycles in women, the condition of menopause inevitably faced in the life of one woman and a natural process in line with age. Menopause is not a disease or abnormality, menopause occurs at the end of the last menstrual cycle, but the ability is newly acquired if a woman has not experienced her menstruation cycle for at least 12 months, one of the consequences of menopause is a decrease in estrogen hormones and occurs increase in cortisol hormones so that the menopause women tend to be more stressful that can affect the increase in blood pressure or Literature Studies Review a variety of study outcomes on those in naturally menopausal women and may result in hypertension. This Literature review uses a critical review of the full-text article in the last five years that is from 2015-2020 in Bahasa Indonesia and English that meets the criteria of PICO and SPIDER. Search database through Google Scholar, National Library of the Republic of Indonesia, PubMed, Proquest with the keyword; menopause, perimenopause, Hypertension caused by menopause, to get articles that fit the topic and purpose. Further intensified article readings and a summary of each article. In the time of menopause often occurs hypertension in the results of physical activity with exercise yoga and aerobic gymnastics so as not to stress on menopause so as not to cause hypertension, eating healthy foods like the Kedalai watermelon juice can also lower blood pressure and do not make stress on menopause mother. This literature study can be used as a source of information to conduct research related problems of the menopause period

ANALISIS PENERAPAN PPH PASAL 15 ATAS JASA PELAYARAN DALAM NEGERI DI CV TANJUNG EXPRESS lestari, ayu dwi; Afifah, Nurul; Paramita, Mahardian Hersanti
Jurnal Analisa Akuntansi dan Perpajakan Vol. 4 No. 2 (2020)
Publisher : Prodi Akuntansi FEB UNITOMO

CV Tanjung Express merupakan salah satu perusahaan yang bergerak dalam bidang jasa pelayaran angkutan sungai dan danau di Kabupaten Tarakan atas pengangkutan orang dan atau barang yang dikenakan Pajak Penghasilan Pasal 15. CV Tanjung Express menjalankan pengoperasian speed boat sebanyak 3 buah yang beroperasi di Wilayah Kabupaten Tanjung Hilir-Tarakan. Penelitian ini bertujuan untuk mengetahui penerapan Pajak Penghasilan Pasal 15 atas jasa pelayaran dalam negeri di CV Tanjung Express. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kualitatif. Penelitian ini menggunakan Data Primer berupa wawancara dengan Ibu Fatimah dan Bapak Edy dan Data Sekunder berupa dokumentasi, catatan dan bukti pembayaran. Hasil dari penelitian menunjukkan bahwa perhitungan yang dilakukan oleh CV Tanjung Express menggunakan tarif sebesar 1,2% dari peredaran bruto. Penyetoran dilakukan sebelum tanggal 15 bulan berikutnya setelah masa pajak berakhir, dan pelaporan yang dilakukan oleh CV Tanjung Express menggunakan Surat Pemberitahuan Masa (SPT) melalui aplikasi e-filling sebelum tanggal 20 bulan berikutnya setelah masa pajak berakhir. CV Tanjung Express melakukan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku.Kata Kunci: PenerapanÂ pajak, PPhÂ PasalÂ 15, PelayaranÂ DalamÂ Negeri

Meningkatkan Kinerja Pemasaran UMKM Keripik Di Desa Plajan Melalui Orientasi Kewirausahaan, Modal Sosial, Dan Inovasi Produk Lestari, Ayu Dwi; Komaryatin, Nurul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2463

The purpose of this study is to explain and prove whether the variables of entrepreneurial orientation, social capital, and product innovation affect the performance of MSME chips in Plazan Village. This research was conducted using quantitative methods. The population in this study is the owners of Micro, Small and Medium Enterprises (MSMEs) in Plajan Village, totaling 235 business owners. The data collection technique uses interviews, questionnaires, and documentation studies. In this study, a sample of 80 respondents. The sampling technique in this study uses the purposive sampling technique. The discussion uses classical assumption tests, multiple linear regression analysis tests, F tests, t tests and determination coefficient tests. The test model used uses the software statistical product and service solutions (SPSS) version 25 program. Based on the test results, it can be seen that entrepreneurial orientation, social capital, and product innovation have a positive and significant effect on marketing performance.

STRATEGI MENGOPTIMALKAN PERANAN PENDAPATAN ASLI DESA (PADES) DALAM MENGHADAPI TANTANGAN FAKTOR RENDAHNYA KONSTRIBUSI PADES DI LEMBAGA PTX Lestari, Ayu Dwi; Jannah, Binti Shofiatul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i11.8431

This research aims to analyze optimal strategies in increasing the role of Village Original Income (PaDes) in Lamongan Regency in order to face the challenge of low PaDes contribution to village development. Using descriptive qualitative methods, data was collected through in-depth interviews and document analysis to identify causal factors and relevant solutions. The research results show that the low contribution of PaDes is caused by limited human resource capacity, lack of exploration of local potential, and minimal application of technology. The proposed strategy includes training village officials, diversifying PaDes sources, and utilizing digital technology for transparency and accountability.

STUDI EKSPERIMEN KUAT TEKAN BETON MENGGUNAKAN PORTLAND COMPOSITE CEMENT (PCC) DAN PORTLAND POZZOLAN CEMENT (PPC) DENGAN PASIR YANG DITAMBANG DARI SUNGAI WAMPU (MIX DESIGN SNI 7656-2012) Lestari, Ayu Dwi; Hutauruk, Denny Meisandy; Alfa, Akbar
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 10 No. 3 (2024): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v10i3.429

The commonly used types of cement are PCC and PPC. Research on the differences in compressive strength of concrete using PCC and PPC cement has yielded contradictory results. This study was conducted to re-examine and determine the differences in compressive strength of concrete using these two types of cement. The research sample consisted of 18 specimens (9 using PCC cement and 9 using PPC cement). The concrete mix design was based on SNI 7656-2012. The sand used was sourced from the Wampu River. From the mix design calculations, the composition for PCC cement concrete was 1.574 kg of cement, 4.054 kg of sand, 5.957 kg of gravel, and 0.96 kg of water. Meanwhile, the composition for PPC cement concrete was 1.574 kg of cement, 4.014 kg of sand, 5.957 kg of gravel, and 0.96 kg of water. The compressive strength test results for PCC cement concrete at 7 days were 7.26 MPa; at 14 days, 15.75 MPa; and at 28 days, 23.58 MPa. For PPC cement concrete, the compressive strength at 7 days was 7.17 MPa; at 14 days, 13.90 MPa; and at 28 days, 21.41 MPa. It was concluded that concrete using PCC cement has higher compressive strength compared to PPC cement, with compressive strength differences at 7, 14, and 28 days being 1.31%, 12.47%, and 9.64%, respectively. Jenis semen yang umum digunakan adalah PCC dan PPC. Penelitian terkait perbedaan kuat tekan beton yang menggunakan semen PCC dan PPC memiliki hasil yang bertolak belakang. Penelitian dilakukan dengan tujuan untuk meninjau kembali dan mengetahui perbedaan kuat tekan beton yang menggunakan kedua jenis semen. Sampel penelitian adalah sebanyak 18 buah (9 menggunakan semen PCC dan 9 menggunakan semen PPC). Mix design beton menggunakan SNI 7656-2012. Pasir yang digunakan berasal dari sungai Wampu. Dari perhitungan mix design, diperoleh komposisi untuk campuran beton semen PCC adalah 1,574 kg semen; 4,054 kg pasir; 5,957 kg kerikil; dan 0,96 kg air. Sedangkan komposisi untuk campuran beton semen PPC adalah 1,574 kg semen; 4,014 kg pasir; 5,957 kg kerikil; dan 0,96 kg air. Hasil pengujian kuat tekan yang diperoleh untuk semen PCC pada umur 7 hari 7,26 MPa; 14 hari 15,75 MPa; 28 hari 23,58 MPa. Untuk beton semen PPC pada umur 7 hari 7,17 MPa; 14 hari 13,90 MPa; 28 hari 21,41 MPa. Disimpulkan bahwa beton yang menggunakan semen PCC memiliki kuat tekan yang lebih tinggi dibandingkan semen PPC dengan selisih kuat tekan pada umur 7, 14, dan 28 hari berturut-turut adalah sebesar 1,31%; 12,47%; dan 9,64%.

Development of Guided Invention Based Learning Tools on Circle Material to Facilitate Mathematical Comprehension Ability of Class VI SD / MI Lestari, Ayu Dwi; Kartini, Kartini; Zulkarnain, Zulkarnain
Journal of Educational Sciences Vol 5. No. 1. January 2021
Publisher : FKIP-Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.5.1.p.104-118

This research was motivated by the lack of teachers in developing learning tools causing students' mathematical understanding is still in the low category. The learning devices used in schools have not trained students' mathematical understanding skills. The aim of this study is to produce guided discovery-based mathematics learning tools to facilitate mathematical comprehension skills that meet the validity and practicality requirements. This type of research was a development research using the ADDIE model. The instruments used in this study were the syllabus validation instrument, lesson plans, student worksheet and practicality using student response questionnaires. Based on the results of data analysis, it shows that the guided discovery-based mathematics learning device is a valid category. The results of the validation of the syllabus, RPP and LKPD showed that the category was very valid with the value sequentially obtaining a score of 92.5%; 95%; and 94.87%. The results of the practicality data analysis in small group trials showed a very practical category with a score of 93.64%. It can be concluded that the learning tools developed are feasible and practical to use in the learning process.

Peran Artificial Intelligence Dalam Modernisasi Audit Dan Pelaporan Keuangan: Kajian Literatur Azizah, Nurul; Lestari, Ayu Dwi; Sari, Saijuwita; Osya, Zahra Zeinatha; Ovami, Debbi Chyntia
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24335

This research aims to evaluate how Artificial Intelligence (AI) technology is applied in the modernization audit and financial reporting process through the literature study method. The application of AI in accounting has shown great impact, especially in terms of operational efficiency, improved data accuracy, and timely presentation of relevant financial information. AI is able to automate various complex processes such as irregularity detection, prediction-based data analysis, and the generation of financial reports quickly and accurately. Study results show that AI supports improved audit and reporting quality by reducing manual errors and speeding up the decision-making process. However, there are a number of challenges that need to be addressed, such as data security issues, information input quality, professional readiness, and AI's limitations in understanding the context of analysis. This research emphasizes that AI is not a total replacement for human auditors, but rather acts as a supporting technology that must be managed ethically and in accordance with regulations. Its successful implementation is highly dependent on organizational readiness, both in terms of technology and human resource competence.

PENGARUH 7T DAN ATMOSPHERE TOKO TERHADAP MINAT BELI DI TOKO SEMBAKO MADURA, DESA TULUNGREJO Lestari, Ayu Dwi; Hakimah, Ema Nurzainul; Damayanti, Susi
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/1txynf04

Penelitian ini fokus untuk menganalisis 7T dan store atmosphere terhadap minat beli konsumen pada toko sembako Madura di desa Tulungrejo. Tujuan penelitian dilakukan yaitu menganalisis pengaruh elemen 7T pada kualitas barang, jumlah dan stok, waktu penyediaan barang, distribusi atau penyaluran barang, kemudian menganalisis pengaruh store atmosphere terhadap minat beli konsumen. Jenis penelitian yang digunakan adalah kuantitatif dengan menggunakan analisis metode asosiatif klausalitas dan survei, dengan responden pada penelitian ini yaitu siapa saja yang berbelanja di toko sembako Madura Desa Tulungrejo. Kebaruan penelitian ini dengan penelitian terdahulu adalah penelitian yang sekarang fokus pada toko sembako spesifik di desa yang lebih kecil serta fokus pada aspek manajemen toko, pengelolaan produk dan pengalaman berbelanja konsumen. Hasil penelitian adalah adanya pengaruh 7T terhadap kualitas produk yang tepat, jumlah stok yang tepat, waktu yang tepat, dan store atmosphere berpengaruh signifikan tehadap minat beli.

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