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ANTINOMI SANKSI DENDA DALAM PENYELESAIAN SENGKETA PAJAK TINGKAT KEBERATAN DAN BANDING
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
Dalam penerapan self assessment system, Pemerintah memberikan kepercayaan kepada wajib pajak untuk menentukan sendiri jumlah pajak terutang yang akan dibayarkan ke Kas Negara, namun kepercayaan dimaksud di lain pihak dapat juga memberikan peluang ketidakpatuhan. Agar pelaksanaan pemungutan pajak tidak hanya surplus kepercayaan tetapi minus kepatuhan, maka terhadap otoritas perpajakan diberikan wewenang untuk melakukan pemeriksaan pajak. Tetapi tidak dapa...
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Classification of COVID-19 Cough Sounds using Mel Frequency Cepstral Coefficient (MFCC) Feature Extraction and Support Vector Machine
Mafazy, Muhammad Meftah
; Lambung Mangkurat University
; Faisal, Mohammad Reza
; Lambung Mangkurat University
; Kartini, Dwi
; Lambung Mangkurat University
; Indriani, Fatma
; Lambung Mangkurat University
; Saragih, Triando Hamonangan
; Lambung Mangkurat University
Telematika
Vol 16
, No 2
(2023)
A lot of research has been carried out to detect COVID-19, such as swabs, rapid antigens, and using x-ray images. However, this method has the disadvantage that it requires taking samples through physical contact with the patient. One way to avoid physical contact is to use audio through coughing with the aim of reducing the transmission of COVID-19. Audio feature extraction such as the Mel Frequency Cepstral Coefficient (MFCC) has often been used in audio classification research, such as the cl...
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1 Sitasi
Meningkatkan Kreativitas Generasi Muda Pematang Siantar Dengan Workshop Menjadi Konten Kreator Di Media Sosial
Hengki Mangiring Parulian Simarmata
; Doris Yolanda Saragih
; Henry Dunan Pardede
; Poltak Pardamean Simarmata
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Vol 2
, No 2
(2023)
Content creator training conducted by the Indonesian Business Polytechnic in collaboration with the Simarmata Young Generation to increase young people's creativity. This activity aims to increase young people's knowledge of using social media to get various benefits. Activities are carried out in workshops accompanied by practices using Instagram and TikTok media as content media. Seventy youth participants from Pematang Siantar attended the action. The training continued enthusiastically becau...
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Studi Kajian Peluang Bisnis Pakan Kucing Di Era Digital
Zulharji Siswanto, Rezki Apri
; Saragih, Rita
; Harefa, Yopi G.O.S
; Sitompul, Friska
; Rangkuty, Dewi Mahrani
CiDEA Journal
Vol 1
, No 2
(2023)
In today's digital era, cats are one of the most popular pets in the community. Cats are cute and adorable animals and can even be believed to relieve stress and reduce tension after doing daily activities. As the number of people who keep cats increases, of course, this has an impact on the sale of cat feed which is quite increasing where many people are in the cat feed business because it is a promising business. Types of cat feed consist of dry feed and wet feed that can be sold both online a...
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Pengaruh Disiplin Kerja dan Punishment Terhadap Kinerja Pegawai pada PT. Industri Karet Deli Bagian Seksi RIB
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 2
, No 2
(2023)
Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again....
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1 Sitasi
PERANCANGAN VISUAL BRANDING ALBUM BAND SPONGEPOP SQUAREPUNK
Kemadha
Vol 12
, No 2
(2022)
Perkembangan dunia musik dari hari ke hari telah mengalami sebuah perkembangan yang sangat pesat, salah satunya adalah dari segi genre. Genre musik sekarang sangat banyak sekali. Hal ini disebabkan karena semakin kreatifnya para pecinta musik. Maka dari itu berdirilah sebuah band ber genre Pop punk asal Wonogiri yang bernama Spongepop Squarepunk. Spongepop squarepunk adalah sebuah band pop punk yang memiliki lagu sangat relate dengan kehidupan anak muda di masa sekarang. Tujuan dari perancangan...
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Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 1
, No 2
(2022)
This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the imp...
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1 Sitasi
Peran Wanita Peternak Itik dalam Membantu Pendapatan Keluarga di Desa Asam Peutik Kecamatan Langsa Lama Kota Langsa
Mediagro: journal of agricultural sciences
Vol 17
, No 1
(2021)
Jumlah penduduk miskin Indonesia masih dikategorikan tinggi, BPS mencatat jumlah penduduk miskin di Indonesia pada maret 2019 mencapai 25,14 juta penduduk dari total 267 juta penduduk. Hal ini yang menjadi dorongan hidup untuk setiap anggota keluarga bekerja terutama wanita ikut berperan dalam meningkatkan pendapatan keluarga. Pada keluarga yang tingkat perekonomiannya rendah peran wanita tidak hanya menjadi sebagai ibu rumah tangga saja tetapi wanita turut ikut bekerja mencari nafkah dalam men...
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ANALISIS LOCATION QUOTIENT (LQ) PADI DI KOTA LANGSA
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
The problem of this research is which sub-district in Langsa City is the Base for Rice Crops. The aim of this research is to identify the Subdistrict which is the base area for Rice Plants in Langsa City. The method used in this research is a survey method based on secondary data. The results showed that the greater the Sub-District rice production compared to the City production, the more likely the area would be a Basis Sub-District. LQ value analysis shows that East Langsa Sub-District, Lan...
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EDUKASI KESEHATAN PERILAKU GIZI YANG SEHAT PADA SISWI DI MI AL-ISHLAH BANDUNG
Riana, Asysyifa
; Kristiandi, Kiki
; Musa, Elly
; Malaihollo, Astrid Astheria
; Saragih, Berlina
; Simamora, Debora
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 2
, No 1
(2018)
Community service performed at Immanuel Bandung School of Health Sciences aims to see the relationship of nutritional status and nutritional behavior to female students in MI AL-ISHLAH BANDUNG. Research design of this study was cross-sectional study. Sampling method was purposive sampling and number of subject mere 145 students of 3, 4, 5, and 6 done by purposive sampling with 145 samples of students taken from grade 3, 4, 5 and 6 grade in MI AL-ISHLAH BANDUNG. The assessment is done by using qu...
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