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ANALISA PENERIMAAN NEGARA BUKAN PAJAK ( PNBP) MELALUI PENERAPAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 12 TAHUN 2014 PADA BALAI TAMAN NASIONAL WAKATOBI Hastuti, Hastuti
Jurnal Ilmiah Akuntansi Manajemen Vol 1 No 2 (2018): NOVEMBER
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v1i2.249

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Penelitian ini bertujuan untuk mengetahui bagaimana prosedur dan pelaporan Penerimaan Negara Bukan Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan kebijakan PNBP di Balai Taman Nasional Wakatobi. Data yang diperoleh kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Peraturan Pemerintah Nomor 12 Tahun 2014 serta peraturan pelaksanaan lainnya yang berperan melengkapi Peraturan Pemerintah tersebut menjadi dasar hukum bagi penetapan tarif agar sesuai dengan yang telah ditetapkan, kepatuhan pengelolaan dan penyetoran Penerimaan Negara Bukan Pajak ke Kas Negara, yang kemudian jumlah penerimaannya menggambarkan keefektifan kebijakan Penerimaan Negara Bukan Pajak ke Kas Negara melalui perbandingan antara Realisasi Penerimaan dan Target Penerimaan.
KINERJA GURU IPS SMP BERSERTIFIKASI PROFESI BERDASARKAN STANDAR KOMPETENSI GURU DI KABUPATEN LOMBOK UTARA Suryarahman, Eka; Hastuti, Hastuti
Harmoni Sosial: Jurnal Pendidikan IPS Vol 1, No 2 (2014): September
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.062 KB) | DOI: 10.21831/hsjpi.v1i2.2435

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Penelitian ini bertujuan untuk mendeskripsikan kinerja guru IPS SMP bersertifikasi profesi sesudah sertifikasi di Kabupaten Lombok Utara, ditinjau dari empat kompetensi, yaitu: (1) Kompetensi Pedagogik, (2) Kompetensi Sosial, (3) Kompetensi Kepribadian, (4) Kompetensi Profesional. Penelitian ini merupakan penelitian deskiptif dengan populasi penelitian berjumlah 24 orang guru IPS SMP yang bersertifikasi profesi di Kabupaten Lombok Utara. Subjek penelitan ini adalah  24 guru IPS SMP bersertifikasi profesi di Kabupaten Lombok Utara yang dinilai oleh 7 orang kepala sekolah, 14 guru sejawat dan 14 orang siswa. Data pada penelitian ini dikumpulkan dengan metode observasi, dan kuesioner/angket, terdiri atas kuesioner guru sejawat, kuesioner kepala sekolah dan koesioner siswa. Analisis data yang digunakan adalah analisis deskriptif kuantitatif dengan analisis rentang skor. Hasil penelitian menunjukkan: (1) Tingkat penguasaan kompetensi pedagogik oleh guru IPS SMP bersertifikasi profesi berada pada kriteria sangat tinggi (87,5%). (2) Tingkat penguasaan kompetensi sosial oleh guru IPS SMP bersertifikasi profesi berada pada kriteria sangat tinggi (79,2%). (3) Tingkat penguasaan kompetensi profesional oleh guru IPS bersertifikasi berada pada kriteria sangat tinggi (87,5%). (4) Tingkat penguasaan kompetensi kepribadian oleh guru IPS SMP bersertifikasi profesi berada pada kriteria sangat tinggi (91,7%).Kata Kunci: Kinerja Guru, Sertifikasi
PENGARUH BAHASA PERTAMA TERHADAP BAHASA KEDUA DALAM KARANGAN SISWA KELAS V SD Hastuti, Hastuti
Mimbar Sekolah Dasar Vol 2, No 2 (2015)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53400/mimbar-sd.v2i2.1329

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The purpose of this research is to determine and describe the influence of first language to the second language contained in essay fourth-grade students of SD Muhammadiyah 1 Bandar Lampung. The method used is a descriptive method. Data analysis technique that is used is composed test data analysis to determine the level of use under the influence of the first language to the second language in an essay fourth-grade students of SD Muhammadiyah 1 Bandar Lampung The populations in this study were all fourth-grade students of SD Muhammadiyah 1 Bandar Lampung totaling 25 students. Sample of this research is sample population. In the concocted test data analysis fourth-grade students of SD Muhammadiyah 1 Bandar Lampung there is the influence of first language in the essay by 55.05%. This means that the influence of Lampung language in a fourth-grade student essay Muhammadiyah 1 Bandar Lampung, Lampung language otherwise low.Keywords: the influence of first language, second language, an essay the students.
PENINGKATAN KOMPETENSI GURU SEKOLAH MENENGAH KEJURUAN MELALUI PELATIHAN SOFTWARE ENGINEERING Eliza, Fivia; Hastuti, Hastuti; Myori, Dwiprima Elvanny; Putra Yanto, Doni Tri
JTEV (Jurnal Teknik Elektro dan Vokasional) Vol 5, No 1 (2019): JTEV (Jurnal Teknik Elektro dan Vokasional)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.333 KB) | DOI: 10.24036/jtev.v5i1.104840

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Increasing teacher competency is a process that cannot be done instantly. Teachers must always be provided with new knowledge that can be applied to their own needs and institutions. Computer-based learning will greatly help educators in the current era of Information and Communication Technology, especially vocational teachers who teach in productive fields (engineering subjects). The problem faced is the inability of teachers to use computers as learning media. Teachers only use computers to present powerpoint media, even in practical subjects. The teacher has not been able to utilize software engineering that will assist in the practical learning process, such as AutoCAD software in learning Drawing Engineering and PLC software in learning control systems. Therefore, it is necessary to conduct integrated and comprehensive training for teachers in utilizing computers as learning media especially in the use of software engineering. All Muhammadiyah 1 Padang Vocational Middle School teachers and SMK Dhuafa Nusantara Padang were invited to take part in engineering training. In the implementation of the activity there were 15 teacher participants. The training material consisted of the introduction and use of AutoCAD software, and PLC software. The results of this training show that more than 90% of participants have been able to use AutoCAD and PLC software. Besides that, there was an increase in motivation and enthusiasm from the teacher to show performance, both in the use of software for classroom learning and in daily life as a professional who always tried to improve his competence.
REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti, Hastuti; Kusumastuti, Endah Dwi
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

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Abstract: The revaluation of property, plant and equipment is the re-appraisal of the companys fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the companys assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the companys tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax
FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN TERJADINYA MASERASI STOMA PADA PASIEN YANG TERPASANG KOLOSTOMI DI RSUP DR WAHIDIN SUDIROHUSODO MAKASSAR Maryunis, Maryunis; Hastuti, Hastuti
in process
Publisher : ETN Centre Indonesia

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Background: Colorectal cancer is highly prevalent cancer. Colostomy may affect the changing role of self-esteem, body image, and sexual and social relationships. Post-colostomy problem is the maceration of the skin surrounding the stoma. Aim: This study aimed to determine the factors associated with the occurrence of maceration of the stoma in patients who underwenta colostomy in Dr Wahidin Sudirohusodo Hospital of Makassar. Methods: This study used observational analysisby cross-sectional study. The sampling technique was a purposive sampling with 32 ​​respondents. Data analysis was done using the Chi Square test with a confidence level of 95%. All data were analyzed by SPSS software,version 21.0 (SPSS, Inc. Chicago, IL). Results: There are relationships between stoma site (p = 0.000), frequency of stoma care (p = 0.018), and nutritional status (p=0.030) with the maceration of the stoma. There was no association betwen age and maceration of the stoma (p = 0.212). Conclusion: This study shows that the factors that affect the skin maceration around the stoma can be modified (frequency of stoma care and nutritional status), while the location factor can be minimized through the stoma sitting. Thus, the nurses have an important role in the prevention of maceration both at pre and post operative Keywords: stoma site, frequency of stoma care, nutritional status, maceration of stoma.
Pemasangan Sistem Hybrid Sebagai Penggerak Pompa Air Pulungan, Ali Basrah; Sardi, Juli; Hamdani, Hamdani; Hastuti, Hastuti
JTEV (Jurnal Teknik Elektro dan Vokasional) Vol 5, No 2 (2019): JTEV (Jurnal Teknik Elektro dan Vokasional)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.566 KB) | DOI: 10.24036/jtev.v5i2.106559

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Pada umumnya peralatan di rumah menggunakan energi listrik yang berasal dari PLN sebagai BUMN penyedia energi listrik. Namun, dibeberapa tempat seperti panti asuhan yang dihuni oleh puluhan bahkan ratusan anak panti memerlukan listrik yang cukup besar, sehingga memberikan sumbangan penambahan biaya operasional. Oleh karena itu, perlu adanya solusi konkret atas permasalahan ini, yaitu berupa sumber listrik alternatif sebagai pengganti suplai dari PLN. Sumber listrik alternatif  dapat diperoleh dari energi yang berbasis renewable energy seperti energi matahari. Energi matahari adalah pilihan yang tepat, selain ketersediaannya melimpah juga ramah lingkungan. Penerapan teknologi yang dilakukan adalah pemanfaatan panel surya sebagai alat konversi energi matahari menjadi energi listrik untuk sumber listrik pompa air. Hal ini merupakan alternatif solusi yang efektif, hemat, dan efisien. Penggunaan sistem hybrid yang  diterapkan pada panti asuhan Bundo Saiyo bertujuan sebagai upaya pemanfaatan sumber energi alternatif sekaligus sebagai edukasi dan penambahan pengetahuan praktis bagi anak-anak panti asuhan.  Tenaga listrik yang dihasilkan oleh panel surya dijadikan sebagai sumber utama menggantikan PLN. Operasional sistem hybrid ini menggunakan Automatic Transfer Switch (ATS), sebagai prioritas adalah sumber listrik dari panel surya dan sumber cadangan adalah PLN. Berdasarkan pengujian sistem diperoleh data tegangan 236 volt dan arus 2 ampere dari sumber panel surya sedang dari sumber PLN tegangan 221,7 volt dan 1.86 ampere. Waktu yang dibutuhkan untuk pemindahan sumber dari panel surya – PLN atau sebaliknya 0,5 detik, sedangan waktu operasi beban saat Panel surya – PLN tetap 0,5 detik sedangkan PLN – Panel surya 3,5 detik, hal ini terjadi karena proses perubahan nilai tegangan arus searah (DC) 12 volt menjadi tegangan arus bolak balik (AC) 220 volt oleh inverter. Sehingga dapat disimpulkan bahwa pemasangan sistem hybrid pada pompa air  telah dapat bekerja dengan baik. Penerapan produk teknologi ini telah memberikan manfaat bagi panti asuhan Bundo Saiyo  berupa penghematan pemakaian listrik untuk kebutuhan sehari-hari.
Sistem Monitoring dan Kontrol Motor AC 3 Phasa Melalui Inverter dengan Protokol Modbus Menggunakan Visual Basic Berbasis Atmega 2560 Kartika, Emillia; Ta'ali, Ta'ali; Hastuti, Hastuti
JTEV (Jurnal Teknik Elektro dan Vokasional) Vol 6, No 2 (2020): JTEV (Jurnal Teknik Elektro dan Vokasional)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.706 KB) | DOI: 10.24036/jtev.v6i2.108911

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A three-phase induction motor is one of the electric machines and is classified as an AC motor that is widely used in the industrial world. The development of control systems in the industry will not be separated from the data communication system. To send data from the field (sensor) to the controller, for communication between controllers, to send data from the controller to the computer, all require data communication. One of the most widely used data communication systems in industrial control systems is the Modbus protocol. Even in the world of education there are also many studies that develop control systems using modbus communication. The speed regulation of three phase induction motor can be done in various ways one of them is by using Variable Speed Drive which functions to adjust the frequency of the source so as to get the desired motor speed (rpm). Communication between VSD, Arduino and PC with the MODBUS protocol is a system built to be able to monitor the performance of a three phase induction motor.
EVALUASI PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi Kasus pada Rumah Sakit Mata Cicendo Bandung) Utami, Mega Putri; Hastuti, Hastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 2 (2018)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.804 KB)

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The purpose of this research is to know the performance measurement by using balanced scorecard approach which result can be used to evaluate the performance of a public organization. This research uses descriptive quantitative method with data collection technique using questionnaire method for sub customer perspective only and for the other perspective using documentation method. This research took data from 3 years, that is 2015, 2016, and 2017. The results showed that the performance of Rumah Sakit Mata Cicendo Bandung seen from (1). The growth and learning perspective of the employee capability indicator can be said to be good, but for employee retention indicators are still considered unfavorable. (2). The internal business process perspective is seen from the indicators of Medical Record Complete 24 hours of service, Medical Record Return, Blindness number ≥ 48 hours, and PODR shows good performance criteria, while the the other indicators show good criteria. (3). Customer perspective seen from customer retention indicator and customer acquisition indicate good enough criterion, while for the other indicator show good performance. (4). Financial perspective seen from indicator of liquidity and activity still indicate good criterion, while the indicator good enough criteria. Keywords: Balanced Scorecard, Performance Measurement, Hospital, Public Service Agency.
KAJIAN PRODUKSI TEPUNG BERAS RENDAH KALORI SEBAGAI BAHAN BAKU PRODUK PANGAN POTENSIAL BAGI PENDERITA DIABETES MELITUS Hastuti, Hastuti
Jurnal Sains dan Teknologi Pangan Vol 3, No 4 (2018): JURNAL SAINS DAN TEKNOLOGI PANGAN
Publisher : JURUSAN ILMU DAN TEKNOLOGI PANGAN, UNIVERSITAS HALU OLEO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.292 KB) | DOI: 10.33772/jstp.v3i4.5186

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ABSTRACT                The purpose of this study was to determine the comparison of Ciliwung rice flour and white glutinous rice flour as potential ingredients of food products for people with diabetes mellitus. This study used a completely randomized design (CRD) with six treatments, namely combination of rice and coconut oil or palm oil in the manufacture of rice flour: T01 (100 g white glutinous rice + 200 ml water) , T02 (100 g Ciliwung rice + 200 ml water), T11 (100 g Ciliwung rice + 5 ml coconut oil + 200 ml water), T12 (100 g white glutinous rice + 5 ml coconut oil + 200 ml water), T21 (100 g white glutinous rice + 10 ml palm oil + 200 ml water), T22 (100 g Ciliwung rice + 10 ml palm oil + 200 ml water). The lowest proximate analysis results were water content of 11.64%, the ash content of 1.89%, the fat content of 0.21%, the protein content of 4.76%, and the carbohydrate content of 76.50%. The lowest value of glucose level was obtained in T22 treatment (Ciliwung rice 100 g + 10 ml palm oil + 200 ml water) with 60.19% while the highest glucose level was found in T02 treatment (white glutinous rice 100 g + 200 ml water) that reached 63.65%. The results indicate that the low-calorie rice flour can be consumed by people with diabetes mellitus because the addition of palm oil can reduce the glycemic index in rice.Keyword:Coconut oil, palm oil, rice, rice flour. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui perbandingan tepung beras ciliwung dan tepung beras ketan putih sebagai bahan baku produk pangan potensial bagi penderita diabetes melitus. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan 6 unit perlakuan yang merupakan kombinasi yang berbeda antara beras dan minyak kelapa atau minyak sawit yaitu dalam pembuatan tepung beras dengan penambahan masing – masing produk: T01 (beras ketan putih 100 g + air 200 ml), T02 (beras ciliwung 100 g + air 200 ml), T11 (beras ciliwung 100 g + minyak kelapa 5 ml +air 200 ml), T12 (beras ketan putih 100 g + minyak kelapa 5 ml + air 200 ml), T21 (beras ketan putih 100 g + minyak kelapa sawit 10 ml + air 200 ml), T22 (beras ciliwung 100 g + minyak kelapa sawit 10 ml + air 200 ml). Perbandingan tepung beras ciliwung dan tepung beras ketan putih masing masing perlakuan terendah  terhadap analisis nilai proksimat (kadar air 11,64 %, kadar abu 1.89 %, kadar lemak 0.21 %, kadar protein 4.76 %) dan terhadap nilai proksimat pada kadar karbohidrat 76.50 %. Nilai kadar glukosa terendah yaitu pada perlakuan T22 = beras ciliwung 100 g + minyak kelapa sawit 10 ml + air 200 ml sebesar 60,19 %, dan kadar glukosa tertinggi terdapat pada perlakuan T02 = beras ketan putih 100 g + air 200 ml sebesar 63.65 %. Hasil penelitian ini menunjukan bahwa perbandingan tepung beras rendah kalori dapat di konsumsi untuk penderita diabetes melitus karena penambahan minyak dapat menurunkan indeks glikemik pada beras.Kata kunci: Minyak kelapa, minyak sawit, beras, tepung beras