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Respon UMKM Kecamatan Ampenan Kota Mataram Atas Diberlakukannya Peraturan Pemerintah Nomor 46 Tahun 2013 Mengenai Pengenaan Tarif Pajak 1% Fatimah, Siti; I Dewa Ketut Yuda S; Muhammad Alwi; Yusuf Hasbullah
Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2019): Ekonobis: Jurnal Ekonomi dan Bisnis, September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ekonobis.v5i2.44

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman dari Wajib Pajak UMKM tehadap pemberlakuan peraturan pemerintah no 46 tahun 2013 mengenai tarif pajak 1 % dari peredaran bruto, dan menganalisis respon UMKM terhadap Peraturan pemerintah tahun 2013 dengan menggunakan data kuantitatif dan kualitatif . Data diperoleh dari wancara langsung dengan mengisi kuiseuner oleh 25 responden pengusahaUMKM di Kecamatan Ampenan, selain itu juga diporeleh data kualitatif berupa informasi melalui Fokus Group Diccussion (FGD) . Metode yang digunakan dalam pemilihan responden adalah menggunakan metode purpose sampling yang dipadukan dengan dengan Snowball sampling yang disesuaikan kebutuhan dengan alasan mempunyai kharateristik yang sama diantarnya dalam hal peredaran bruto lebih kecil atau sama dengan Rp 4,8 Milyar. Di samping itu juga diperoleh dalam informasi pada Fokus Group discustion (FGD) pada waktu melakukan kegiatan pengabdian pada masyarakat sebanyak 21 peserta dari WP UMKM . Hasil penelitian menunjukan bahwa ; 1. Pada umumnya WP UMKM di Kecamatan Ampenan memahami peraturan pemerintah No 46 tahun 2013. 2. Respon Wajib pajakak UMKM terhada PP no 46 tahun 2013, ada positif dan ada yang negatif. Respon positif adalah terpenuhi asas kemudahan menghitung pajak dan respon negative adalah asas keadilan tidak terpenuhi karena WP UMKM merasa berat dalam penuhan kewajiban perpajakannya setiap bulan sehingga WP menjadi tidak patuh.
Pemenuhan Kewajiban Perpajakan Sesuai PP No 23 Tahun 2018 Bagi Wajib Pajak UMKM dan Koperasi di Kelurahan Bintaro Kecamatan Ampenan I Dewa Ketut Yudha S; Muhammad Alwi; Luluk Fadliyanti
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.798 KB)

Abstract

Tujuan kegiatan pengabdian kepada masyarakat adalah memberikan pengetahuan tata cara mendapatkan NPWP, fungsi NPWP, fungsi pajak dan tata cara menghitung, menyetor dan melaporakan pajak terutang. Tempat penyelenggaraan kegiatan ini adalah di Aula Kelurahan Bintaro Kecamatan Ampenan Kegiatan ini dilaksanakan pada tanggal 11 Oktober 2021 di ikuti Wajib Pajak UMKM, pengurus koperasi, Lurah Bintaro, Sekretaris Kelurahan Bintaro. Jumlah peserta 16 Orang. Metode kegiatan penyuluhan berupa ceramah dan Focus Group Discussion (FGD) yang berkaitan dengan perpajakan bagi UMKM dan Koperasi. Hasil diskusi kegiatan ini menunjukkan bahwa sebagian besar peserta belum mengerti bagaimana cara menghitung, menyetor dan melaporkan pajak terutang dengan benar, memiliki NPWP dan mendapatkan bantuan modal melalui membentuk kelompok usaha bersama (KUBE). Setelah diskusi selesai para peserta dapat menyadari pentingnya pengetahuan mengenai perpajakan yang telah disampaikan. Dengan adanya pengetahuan perpajakan ini, maka UMKM dan Koperasi yang ada dapat terhindari dari sangsi perpajakan. Adapun saran yang dapat diberikan yaitu diwajibkan bagi para pengusaha UMKM dan Koperasi memiliki NPWP, memperhatikan dan menanyakan pada KPP atau Tax Center Fakulas Ekonomi dan Bisnis (FEB) serta pihak kelurahan Bintaro mengenai perubahan-perubahan dalam ketentuan dan tata cara perpajakan dan memberi motivasi agar koperasi yang ada dapat berkembang dan mendorong agar UMKM masuk menjadi anggota koperasi.
Karakteristik Kimia Lahan Gambut Dangkal dan Potensinya untuk Pertanaman Cabai dan Tomat Muhammad Alwi; Anna Hairani
Indonesian Journal of Agronomy Vol. 35 No. 1 (2007): Jurnal Agronomi Indonesia
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.211 KB) | DOI: 10.24831/jai.v35i1.1308

Abstract

Experiment was conducted on shallow peat with depth (50 - 75 cm) and C/D flooding type at Purwodadi village, Maliku District, Pulang Pisau Regency, Central Kalimantan in wet season 2003.  Ten samples were taken from areal of 2 ha for studying characteristics of shallow peat.  Nutrient absorption of crops and soil nutrient after harvesting  were also analyzed.  This experiment used split plot design with three replications.  As a main plot was input application (M1) : manure (5.000 kg/ha), lime (2.000 kg/ha), urea (150 kg/ha), SP36 (312.5 kg/ha) and KCl (200 kg/ha) for tomato and SP36 (187.5 kg/ha) and KCl (125 kg/ha) for red pepper and without application (M0). Five varities of red pepper (Tombak 1, Tanjung 1, Tanjung 2, Prabu and Hot Chilli) and, five varities of tomato (Oval, Ratna, Mirah, Berlian and Permata) were as subplots. The results showed that soil chemical characteristics were : peat depth 50 - 75 cm, phyrite depth 75 - 100 cm, soil pH 3.5 - 4.0, C-organic content 12 - 24 %; range of nutrient availability : N (0.4 - 0.6 %), P (30 - 50 ppm P), K (0.1 - 0.3 me/100 g), Ca (1 - 6 me/100 g), Mg (0 - 1 me/100 g), Fe (20 - 120 ppm Fe) and Al (1 - 7 me/100 g).  Availability of nutrients N, P, K, Ca, and Mg was low, and it could be increased by application of some inputs such as manure, lime, urea, SP36 and KCl.  Low nutrient availability and crop absorption especially K, Ca, and Mg was a main factor that retarded crop growth.  Red  pepper and tomato yields ranged 0.59 - 4.02 and 4.77 - 10.99 t/ha for control treatments and 3.44 - 7.72 and 14.85 - 35.98 t/ha with input application.   Key words : amelioration, yield potency, red pepper, tomato, shallow peat
Pembentukan Tanaman Cabai Haploid Melalui Induksi Ginogenesis dengan Menggunakan Serbuk Sari yang Diradiasi Sinar Gamma , Suharsono; Muhammad Alwi; Agus Purwito
Indonesian Journal of Agronomy Vol. 37 No. 2 (2009): Jurnal Agronomi Indonesia
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.329 KB) | DOI: 10.24831/jai.v37i2.1404

Abstract

The objective of this research was to obtain haploid hot pepper plants by inducing gynogenesis with g-ray irradiated pollen for pollination. Fruits resulted from pollination by irradiated pollen was used as the explants of the in vitro culture in solid MS medium containing BAP, IAA and GA3. The resulted plants then cultivated in MS0 medium. The result of the research showed that hot pepper immature embryo could grow and developed into whole plant when the age of this embryo was 9 days after pollination or more. The haploid hot pepper plants can be obtained by pollinating the pistil with 10 Gy irradiated pollen. The MS medium containing BAP 0.3 + IAA 0.2 + GA3 0.5 mg/l and BAP 0.4 + IAA 0.1 + GA3 0.5 mg/l supported well the development of immature embryo into whole plants. The growth of haploid hot pepper plants was slower than that of diploid ones.   Key words:  Hot pepper, haploid plant, gynogenesis, g-ray.
Pengaruh Dimensi Saluran Kemalir terhadap Perubahan Sifat Kimia Tanah dan Pertumbuhan Kedelai di Tanah Sulfat Masam Muhammad Alwi; Dakhyar Nazemi
Indonesian Journal of Agronomy Vol. 31 No. 3 (2003): Buletin Agronomi
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.237 KB) | DOI: 10.24831/jai.v31i3.1479

Abstract

The effect of different dimentions on field ditch to soil chemical changes under soybean planting at acid sulphate soil was being studied at wet season 2001. The experiment used split plot design with 3 replications. Inter field ditch spacing as a main plot consisted of 3, 6 and 9 m. Field ditch depth as a sub plot consisted of 20 and 40 cm. The result showed that space of field ditch 7.5 m and 20 cm of depth could improve soil chemical (pH, Al-dd, Fe-dd, SO, N, P), increased growth and yield of soybean.   Key words.. Field ditch, Soybean, Acid sulphate soil
Karakterisasi Bakteri yang Hidup Pada Buah Kakao (Theobroma cacao L.) Muhammad Alwi
Biocelebes Vol. 1 No. 1 (2007)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Karakterisasi  mikroba  khususnya  bakteri  yang  hidup  pada  buah/biji  kakao  telah  dilakukan. Penelitian  ini  menggunakan  metode  inventarisasi  dan  identifikasi  untuk  menentukan  genus  atau spesies khamir yang berdasarkan monograf (Bergey’s Manual of Systematic Bacteriology). Penelitian ini dilakukan pada 3 kabupaten (Kabupaten Donggala; Kabupaten Parigi Moutong; Kabupaten Toli Toli) di Sulawesi Tengah. Hasil  penelitian  yang  diperoleh  menggambarkan  bahwa  kelompok  bakteri  yang  hidup  pada buah  kakao  di  Sulawesi  Tengah  adalah  sama,  hal  ini  dibuktikan  dari  hasil  inventarisasi  dan identifikasi yang diperoleh pada tiap kabupaten adalah hampir sama jenisnya.  Kabupaten Donggaladiperoleh  7  isolat  dengan  hasil  identifikasi  Pediococcus  cerevisiae  (DB.B113),  Lactobacillus fermentum  (DB.B222),  Gluconobacter  sp.  (DB.B231),  Acetobacter  aceti  (DB.B241),  Lactobacillus fermentum  (DB.B352),  Leuconostoc  cremoris  (DB.B361),  dan  Pediococcus  cerevisiae  (DB.B373). Kabupaten  Parigi  Moutong  diperoleh  3  isolat  dengan  hasil  identifikasi  Gluconobacter  sp. (PM.B114), Pediococcus cerevisiae (PM.B221), dan Lactobacillus fermentum (PM.B333). Kabupaten Toli-Toli  diperoleh  4  isolat  dengan  hasil  identifikasi  Lactobacillus  fermentum  (TL.B114), Gluconobacter  sp.  (TL.B223),  Lactobacillus  fermentum  (TL.B231),  dan  Leuconostoc  cremoris(TL.B342).  Kesemua  spesies  bakteri  yang  diperoleh  di  Sulawesi  Tengah  adalah  kelompok  bakteri asam.  Spesies-spesies  bakteri  tersebut  dapat  mewakili  sebagian  kelas-kelas  utama  dari  dua  filum bakteri yaitu Proteobacteria (bakteri asetat) dan Firmicutes (bakteri laktat).
Pemanfaatan Limbah Fermentasi Biji Kakao (Theobroma cacao L.) Untuk Produksi Nata Muhammad Alwi
Biocelebes Vol. 2 No. 1 (2008)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Have been done a research which aim to know the pH and optimal sugar concentration at process of forming nata from cocoa seed dilution waste. Method used in this research experiment method by 16 treatment. Design was using a “Completely Randomized with composed of factorial” or Factorial RAL. The first factor is sugar concentration and secondary factor is acidity level (pH). The result of research indicate that formed by nata and thick and also different rendemen at all of given treatment. The treatment which is best is interaction sugar concentration 5% with pH 4 in thick forming nata that is 0,60 cm. and heavy rendemen nata of equal to 25,65%. Cocoa seed dilution waste result of fermentation can be made a alternative for the making of nata. Key words : Fermentation waste, Theobroma cacao, Nata
Karakterisasi Khamir yang Hidup pada Buah Kakao di Sulawesi Tengah Muhammad Alwi
Biocelebes Vol. 3 No. 1 (2009)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

Microorganism characterization specially khamir is life cocoa fruit have been conducted. This research use inventarization method and identify to determine khamir species or genus which pursuant to monograph (Kreger-Van Rij, 1987 and Kurtzman, 1998). This research conducted by 3 regency (Regency Donggala; Parigi Moutong; Toli-Toli) in Central Sulawesi.Result of obtained research depict that khamir group which life cocoa fruit in Central Sulawesi is same, this matter proved from result of inventarization and identify which obtained by every regency much the same to its type. Regency Donggala obtained 4 isolate with result identify Rhodotorula sp. (DB.K112), Debaryomyces hansenii (DB.K221), Candida parapsilosis (DB.K233), and Saccharomyces cerevisiae (DB.K342). Regency Parigi Moutong also obtained by 4 isolate with result identify Saccharomyces cerevisiae (PM.K113), Candida parapsilosis (PM.K122), Rhodotorula sp. (PM.K231), and Trichosporon cutaneum (PM.K343). Regency Toli-Toli obtained 6 isolate with result identify Candida parapsilosis (TL.K112), Debaryomyces hansenii (TL.K223), Saccharomyces cerevisiae (TL.K231), Trichosporon cutaneum (TL.K242), Saccharomyces cerevisiae (TL.K351), and Rhodotorula sp. (TL.K362). The species khamir can deputize some of especial class from two fungi filum that is Ascomycota and Basidiomycota. The khamir/yeasts later will be used as innoculum in repair cocoa fermentation. Key words: Cocoa, characterization, khamir/yeast
Efek Radiasi Sinar Gamma Terhadap Perkecambahan Serbuk Sari dan Pembuahan Cabai Besar Muhammad Alwi; Eny Yuniaty
Biocelebes Vol. 3 No. 2 (2009)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

This research aim to to know influence of -ray irradiation sprout of pollen, and also effect to percentage of efficacy of impregnation of hot pepper plant. Result of research indicate that hot pepper plant (LV-2319, LV-2323 have pollen higher viabel generally than hot pepper plant (CK-L, CK-C). This result energy of sprout of pollen and mount impregnation efficacy also become high, that is reach 36,20% (LV-2323) and 28,60% (LV-2319).
Pengaruh Konsentrasi Larutan Sukrosa dan Waktu Perendaman Terhadap Kesegaran Bunga Potong Oleander (Nerium oleander L.) Eny Yuniaty; Muhammad Alwi
Biocelebes Vol. 5 No. 1 (2011)
Publisher : Biology Department, Mathematics and natural science, Tadulako University

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Abstract

The study of "The Effect of Solvent Preservative Against Security To Save Oleander Flowers (Nerium oleander L.)" was held from March to April 2011 which aims to identify and study the effect of preservative solutions on postharvest quality of cut flowers Oleander (Nerium oleander L.). The research method used is an experiment with 14 treatments and 3 replications. The design used was the design (CRD) with factorial pattern factor of sucrose concentration and immersion time. The results showed that the resistance to keep, the number of blooming flowers, flowers wither, and the volume of water absorption is best at a concentration of 5% with 2 hours soaking time compared with other treatments.