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Kelayakan Investasi (Invesment Feasibility) Pembangunan Pasar Tradisional Rukoh Barona Kota Banda Aceh Muhammad Arief; Nurul Malahayati; Buraida Buraida
Journal of The Civil Engineering Student Vol 1, No 2 (2019): Volume 1, Nomor 2, Agustus 2019
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Syiah Kuala

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Abstract

Rukoh Barona Market is a traditional market built and managed privately, is one of the container of economic resources of local people. It is located in Gampong Rukoh Utama District of Syiah Kuala City of Banda Aceh with a population of about 4,210 in habitants. Now the market with emergency buildings that use the private funds of this community, requires a proper rebuilding of the market. Aims to analyze the financial feasibility of traditional market development Rukoh Barona using personal capital is feasible or not to be done. The scope of this research is an investment feasibility analysis in the financial aspect of traditional market development design of Rukoh Barona. The research stage consists of designing 2 alternative images of buildings with semi-permanent and Permanent types, the calculation of the Cost Estimate (RAB) development and the analysis of Cash Flow. Cash Flow analysis methods use Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR) and Payback Period (PP) methods. Alternative NPV 1 Rp. 266.876.238,-   and alternatives 2 Rp. 8.839.038,-, NPV 0 (feasible). Alternative IRR 1 = 18,4%  and alternative 2 = 17,52%. Alternative BCR 1 = 1.9 and alternative 2 = 1.62, financially feasible and rewarding investment BCR ≥ 1. Alternative PP 1 capital back in 4 years 3 months and alternate 2 time 5 years 10 months. Both alternatives are feasible to do, but financially, the investment design of Traditional Market Rukoh Barona alternative 1 is better than alternative 2. Keywords: Market, Design, Cost Estimate, Invesment Feasibility, Financial Aspect.
KEDUDUKAN KREDITUR SELAKU PENERIMA JAMINANA FIDUSIA DALAM HAL DEBITUR PAILIT MENURUT UU NO.37 TAHUN 2004 TENTANG KEPAILITAN MUHAMMAD ARIEF
JURNAL CIVIL LAW USU Vol 2, No 2 (2013)
Publisher : University of North Sumatera

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Abstract

Abstrak : Fiduciary Creditor receiver position is as a Preferred Lender. This right is not clear because of the bankruptcy or liquidation of the Borrower Lender Fiduciary. Preferred Creditors (Secured Creditors) in Bankruptcy Creditors usually called Separatists. Creditor Beneficiary Creditor Fiduciary Separatists very concerned as it may execute their rights as to avoid bankruptcy. Regulations in the field of Law and Bankruptcy Fiduciary current was less provide legal protection against creditors Recipient Fiduciary. Method of approach used in this thesis is legal. Based on the research results penulisn is in Article 56 of Law no. 37 of 2004 on Bankruptcy states that the rights of creditors separatist execution as referred to in Article 56 Paragraph (1) of the Bankruptcy Act is suspended for a period not exceeding 90 (ninety) days from the date of declaration putuisan bankruptcy. If the verification meeting beralrut-soluble and future insolvency be delayed beyond a period of 90 (ninety) days after the decision of bankruptcy, creditor's rights can begin to implement the separatists to become involved pending execution. This poses a risk to the creditors of the insured fiduciary considering the goods as collateral in the form of movable property is no longer on debitors Keywords: The debtor, creditor, fiduciary, Bankruptcy
Pelatihan Pengelolaan Arsip Keluarga Melalui Penggunaan Aplikasi Arsipku Andi Basuki; Madziatul Churiyah; Muhammad Arief; Buyung Adi Dharma; Dewi ayu sakdiyyah
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 4 Nomor 4 Tahun 2021
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v4i1.1364

Abstract

Tujuan pengabdian ini adalah memberikan pemahaman tentang arti penting arsip beserta cara pengelolannya. Selain itu, penting kiranya mengembangkan suatu aplikasi yang dapat mendukung pengelolaan arsip yang efektif dan efisien melalui penggunaan smartphone yang hampir dimiliki oleh setiap individu, sehingga arsip dapat diakses oleh pengguna dengan waktu yang cepat. Pada kegiatan pengabdian ini, metode yang digunakan adalah 1) koordinasi dan sinkronisasi dengan mitra; 2) pengembangan materi dan aplikasi kearsipan keluarga; 3) pelatihan dan pendampingan manajemen kearsipan; dan 4) evaluasi kegiatan. Dari hasil kegiatan pengabdian masyarakat ini, dapat diketahui bahwa pelatihan telah dilaksanakan dan berjalan dengan baik dan lancar.Selain itu, melalui pelatihan pengelolaan arsip keluarga, masyarakat dapat mengetahui arti penting arsip pada lingkungan keluarga. Disisi lain pelatihan pengelolaan arsip keluarga melalui penggunaan aplikasi Arsipku mampu meningkatkan kemampuan masyarakat desa dalam mengelola arsip/dokumen penting secara digital.
Kepemimpinan Kepala Madrasah dalam Pengembangan Profesionalisme Guru di Bidang Teknologi Informasi Muhammad Arief
KURIOSITAS: Media Komunikasi Sosial Keagamaan Vol 11 No 2 (2018): Pendidikan Agama Islam berbasis Teknologi Informasi (Sinta 4)
Publisher : LPPM IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/kur.v11i2.727

Abstract

This article describes the headmaster of the madrasah leadershipand his strategies and roles in developing teacher professionalism, and to describe the headmaster's leadership model in developing teacher professionalism in MAN 2 Parepare. The type of research was qualitative research with a case study design by taking data sources to the head of the madrasa and teachers through data collection techniques of observation, interviews, and documentation. The results of the study indicate that the headmaster's leadership must be able to carry out the task as an educator, manager, administrator, motivator, supervisor, innovator and leader. This study implications was the need for leadership attention to subordinates through the development of teacher professionalism. It is expected that each leader will immediately reevaluate his leadership model so far, and always strive to improve the professional development of teachers in the madrasa he leads.
Effect of Chitosan Supplementation in Commercial Feed For Specific Growth Rate and Protein Retention of Litopenaeus vannamei Rani Andrianti Ekaputri; Muhammad Arief; Boedi Setya Rahardja
Journal of Marine and Coastal Science Vol. 7 No. 2 (2018): June
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.536 KB) | DOI: 10.20473/jmcs.v7i2.20712

Abstract

Litopenaeus vannamei is a leading commodity whose economic value. Targets of vannamei’s production increasing every year. One of important factor in the success of shrimp farming is feed. Research about feed fish directed to the creation of feed fish whose economical and safe for the environment, therefore is required an efforts to provide alternative feed through feed supplement. One of the material that can be supplemented in feed is chitosan. Chitosan can increase the specific growth rate and protein retention of vannamei. This study aims to determine the effect of chitosan supplementation in commercial feed for specific growth rate and protein retention of Litopenaeus vannamei. The research method used was completely randomized design (RAL) and performed with five treatments chitosan supplementation (0%, 1%, 2%, 3% dan 4%) experimental animal used was ten shrimps as five replication in each treatment. The main parameters were observed are specific growth rate and protein retention of vaname. Supporting parameters were observed is water quality. The results showed that chitosan supplementation in commercial feed for 30 days of maintenance give an effect on the specific growth rate and protein retention of vaname. The highest specific growth rate was obtained in treatment with 4% chitosan supplementation that not significantly different with treatment 3% chitosan supplementation. Protein retention was incresed in treatment with 4% chitosan supplementation that not significantly different with treatment 3% chitosan supplementation.
PENGGUNAAN AMPAS TAHU dan KOTORAN AYAM UNTUK MENINGKATKAN PRODUKSI MAGGOT (Hermetia illucens) Eka Indah Raharjo; Rachimi .; Muhammad Arief
Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Vol 4, No 1 (2016): Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan
Publisher : UNIVERSITAS MUHAMMADIYAH PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.651 KB) | DOI: 10.29406/rya.v4i1.692

Abstract

ABSTRAKMaggot merupakan organisme yang berasal dari telur black soldier yang mengalami metamorfosis pada fase kedua setelah fase telur dan sebelum fase pupa yang kemudian berubah menjadi lalat dewasa. sebagai pakan ikan maggot memiliki dua fungsi yaitu sebagai salah satu sumber protein yang dapat mensubtitusi tepung ikan dan sebagai pellet altematif yaitu maggot dapat langsung diubah menjadi pellet. Istilah "maggot" mulai dikenal pada pertengahan tahun 2005. Maggot dapat tumbuh pada bahan organik yang membusuk di wilayah temperate dan tropis. Tujuan dari penelitian ini adalah untuk menentukan kombinasi media ampas tahu  dan kotoran ayam  yang  baik  terhadap produksi maggot. Sedangkan untuk manfaat dari penelitian ini adalah untuk mengetahui persentase ampas tahu dan  kotoran ayam  terbaik terhadap jumlah produksi maggot. Serta sebagai sumber informasi untuk para petani ikan dalam melakukan budidaya maggot sebagai pakan alternatif. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan 4 perlakuan 3 ulangan. Adapun perlakuan yang diterapkan adalah sebagai berikut: Perlakuan A. ampas tahu 100%; B. ampas tahu 50% kotoran ayam 50%; Perlakuan C. ampas tahu 75% kotoran ayam 25%; Perlakuan D. ampas tahu 25% kotoran ayam 75%. Hasil penelitian kombinasi media ampas tahu dan kotoran ayam berdasarakan hasil Analisis Varian (ANAVA) menunjukan bahwa kombinasi media pada perlakuan B ampas tahu 50% kotoran ayam 50%,  menghasilkan rata-rata produksi maggot terbaik yaitu 76,60 gram, sedangkan hasil uji lanjut dengan uji jarak berganda Duncan multipel range test menunjukan adanya perbedaan yang sangat nyata terhadap berat produksi maggot antar kombinasi yang digunakan dalam penelitian. Kandungan nutrisi maggot tebaik terdapat pada perlakuan B dengan protein kasar 34,34%, air 4,51%, abu 25,65 %, dan lemak kasar 3,54 %. Kata Kunci : maggot, ampas tahu, kotoran ayam, produksi ABSTRACT Maggot is an organism derived from eggs black soldier who experienced a metamorphosis in the second phase after phase before the egg and pupa which then turns into adult flies. as fish feed maggot has two functions: as a source of protein that can be substituted for fish meal and as an alternative pellets that maggot can be directly converted into pellets. The term "maggot" became known in mid-2005 Maggot can grow on decaying organic matter in temperate and tropical regions. The purpose of this study was to determine the combination of media tofu and feses chicken was good against maggot production. As for the benefits of this research was to determine the percentage of tofu and feses chicken is the best of the amount of production maggot. As well as resources for fish farmers in doing maggot farming as an alternative feed.  This study uses a completely randomized design (RAL) with 4 treatments three replications. The treatment used is as follows: Treatment A: tofu 100%, B: tofu 50% feses chicken 50%, Treatment C: tofu 75% feses chicken 25%, Treatment D: tofu 25% feses chicken 75% ,. The results of the study media combinations tofu and feses chicken on the terms of the results of variant analysis (ANOVA) showed that the combination of media in treatment B tofu and feses chicken 50% to 50%, resulting in an average production of maggot best is 76.60 grams, while the results of a further test with Duncan's multiple range test multiple range test showed that there was a very real difference to the weight of maggot production between the combination used in the study. The content of nutrients contained in the best maggot treatment B with 34.34% crude protein, water 4.51%, ash 25.65% and 3.54% crude lipid. Keywords: maggot, tofu, feses chicken, production
PERBEDAAN METODE PEMELIHARAAN IKAN HIAS PADA KELOMPOK PEMBUDIDAYA IKAN HIAS DI DESA KARANG SENTUL, KECAMATAN GONDANG WETAN, KABUPATEN PASURUAN, PROPINSI JAWA TIMUR Akhmad Taufiq Mukti; Muhammad Arief; Luthfiana Aprilianita Sari; Nina Nurmalia Dewi; Agung Pamuji Rahayu
Grouper: Fisheries Scientific Journal Vol 10, No 1 (2019): Grouper : Jurnal Ilmiah Fakultas Perikanan Universitas Islam Lamongan
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.324 KB) | DOI: 10.30736/grouper.v10i1.47

Abstract

Tujuan kegiatan ini adalah mengaplikasikan metode mempercepat dan sinkronisasi kematangan dan pemijahan ikan hias air tawar melalui kombinasi pemberian pakan dan manipulasi lingkungan. Metode kegiatan adalah penyuluhan dan diskusi, pelatihan, praktek dan demoplot serta pendampingan berkelanjutan. Kelompok mitra PKM adalah Kelompok Pembudidaya Ikan (Pokdakan) Rasbora 15 dan Mina Jam 3 di Desa Karang Sentul, Kecamatan Gondang Wetan, Kabupaten Pasuruan, Propinsi Jawa Timur. Ilmu pengetahuan dan teknologi yang diberikan adalah metode peningkatan kualitas produksi budidaya ikan hias. Semangat dan motivasi kelompok mitra sangat tinggi dan antusias dalam menerima pengetahuan dan mengaplikasikan teknologi yang diberikan.
Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset tetap sebagai Upaya Penghematan Pembayaran Pajak Penghasilan Badan pada PT Chitra Kalpika Mas Mitha Ramadhani; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine whether the application of tax planning through the depreciation method and fixed asset revaluation can save the payments of corporate income tax at PT Chitra Kalpika Mas. The analysis process used is quantitative descriptive analysis, which starts with data collection, describes and then is interpreted for further analysis and is used as a reference in determining the effectiveness of planning in an effort to save on corporate income tax payments.Based on the research result obtained, it shows that the application of tax planning through the depreciation method can save the payment of corporate income tax at PT Chitra Kalpika Mas. While for the implementation of tax planning through revaluation of fixed assets has not been said to be successful in saving payment of corporate income tax at PT Chitra Kalpika Mas, due to the Final PPh that must be paid by the company as a result of revaluing fixed assets.
Analisis Audit Kepatuhan Standar Pelayanan Minuman Angkutan Kereta API Penumpang di Stasiun Besar Medan Nadia Khairunnisa; Muhammad Arief
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This research is a qualitative descriptive study that aims to determine or describe the concept of whether the compliance audit consisting of tangible, reliability, responsiveness, assurance, empathy, has been carried out according to the minimum service standards of passenger train transportation at Medan Besar stations or not. The minimum service standard itself is the minimum service size that must be met by service providers in providing services to service users which must be completed as obligations and promises to the community in the context of quality, fast, easy, affordable and measurable services. This study took 3 respondents, consisting of the service division at PT KAI Divre 1 SU, the legal division at PT KAI Divre 1SU, and train passengers. Methods of data collection using interview techniques, observation and documentation. The results of the study indicate that obedience as an operator of railway facilities related to tangible, reliability, responsiveness, assurance, empathy in the implementation of compliance audits of minimum service standards for passenger trains at large stations in Medan to fulfill passenger satisfaction, has been carried out well, although it has not been fully carried out and so on. must be repaired. This can be seen from the level of satisfaction of the passengers who still have findings and complaints.
Strategi Adaptasi Perusahaan GPS Finance pada Kepatuhan Pajak Material PPH Pasal 21 Selama Masa Pandemi Covid-19 Tahun 2020/2021: Studi Kasus Kantor GPS Finance Medan Egha Fierda Putri; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to find out how the GPS Finance company's strategy in tax reporting on tax incentives during the pandemic to maintain company stability in the future and to determine the impact of the COVID-19 pandemic on PPh 21 tax compliance on GPS Finance. This research is a type of descriptive research, using data collection techniques by means of observation, interviews and documentation. In this study interviewed as many as 7 employees of GPS Finance Medan, as taxpayers with income above PTKP.Tax is a source of income for the state. Covid is an unavoidable pandemic. This pandemic has a touching impact on the country's economy, so a strategy must be carried out so that taxpayer compliance can be realized properly. The phenomenon of a decrease in the number of mandatory income and income GPS Finance which causes the author to be interested in researching. The results of the study show that there is an impact on compliance with PPh 21 tax materials during the COVID-19 pandemic in the 2020/2021 case study of the GPS Finance Medan office. The government also helps taxpayers to maintain economic stability and emerge from the crisis during the pandemic, by issuing Covid-19 incentives for taxpayers in accordance with the requirements of "PPh article 21 borne by the government EKS PMK Number 9/PMK.03/2021".