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E-Learning merupakan media pembelajaran untuk mengembangkan pengetahuan, keterampilan, dan kompetensi melalui sarana berbasis teknologi internet. E- learning diharapkan untuk memungkinkan tersaimpaikannya bahan ajar kepada siswa melalui media internet. Hal yang melatar belakangi perancangan web e-learning ini adalah karena pada masa pandemic ini, kita tidak dapat bertatap muka dalam kegiatan belajar-mengajar. Tujuan utama dari perancangan e-learning di SMA N 12 Kota Jambi yaitu untuk merancang e-learning berbasis web sebagai media pembelajaran. Perancangan E-learning ini menggunakan metode waterfall melalui tahapan pembuatan UML yang mencakup use case diagram, class diagram, dan activity diagram, pembuatan rancangan basis data, dan pembuatan rancangan layar. Hasil yang dicapai adalah ketersediaan aplikasi pendukung kegiatan belajar-mengajar yang dapat diakses secara online. Aplikasi e-learning berbasis web ini diharapkan dapat menambah wawasan serta fasilitas guru dan siswa dalam hal berkomunikasi, dan lain-lain.

Tax is one of the main components of the Indonesian economy which serves as the source of the funding for APBD and APBN.The government treasurer as the functional official has the obligation and authority to deposit and report Value Added Tax (VAT) and Income TaxArticle 22 from every payment for the procurement of goods whose funding source is from the APBN. The purpose of this research is to find out the implementation of calculation, depositing, and reporting of VAT and Income Tax Article 22 for the procurement of goods at Balai Jembatan of the Ministry of Public Works and Public Housing.This study was conducted with the descriptive qualitative method fromDecember2021 to January 2022.The results of the research show that the VAT is calculated using a 10% rate, while the Income Tax Article 22 used a 1,5% rate, which is then deposited using the Persepsi payment code from Kantor Pos Indonesia. Reportings are done by using SPT Masa Unifikasi which needs to be done in 20 days maximum from the end of the tax period.Reporting, depositing, and calculation of VAT and Income Tax Article 22 by the treasurer of Balai Jembatanof the Ministry of Public Works and Public Housing have been carried out in accordance with the regulations regarding tax from the Ministry of Finance. However, there are still delays in reporting VAT and Income Tax Article 22 in several tax periods. Keywords: Government Treasurer, VAT, Income Tax Article 22

This study aims to determine and ensure that the instruments used in a study are guaranteed to be free from multicollinearity problems and minimize the level of bias/deviation with the real conditions that occur with the research results. This study uses a questionnaire as an instrument to collect data. Questionnaires were distributed/distributed to the community/households. The data collection technique is random (random). The results of the analysis show that from the variables used, there is no multicollinearity problem between the independent variables. Given the importance of an instrument free from multicollinearity problems, the suggestion for researchers is to use the research instrument that is truly guaranteed to be free from multicollinearity disorders.

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.

The global Covid-19 pandemic has had an impact on the Indonesian people's health, economic situation, education, and social life. The most visible impact is financial difficulties in the family, as the family economy is deteriorating as a result of different social limitations that disrupt community economic activity. Despite the economic slump, many students appear to be inspired to establish a business and succeed in earning money to help support their families' financial situation. This study uses qualitative approaches to investigate the effect of social media in student entrepreneurial behavior, with 31 students serving as informants who have created and run businesses since the pandemic hit Indonesia. Data collection techniques are through observation, interviews, documentation studies and triangulation, with analytical techniques: Data Reduction, Data Display and Conclusion Drawing. All the results of the research data were processed using the data analysis technique of the Miles and Huberman model. The study's findings suggest that, in this digital age, social media may help students become great businesspeople who never give up, are confident, have mental-emotional resilience, can read possibilities and opportunities, and are always learning and increasing their knowledge. Students who create businesses are mostly motivated by a desire to help their families' financial situation, which is deteriorating. The implications of this research are:, in addition to generating business motivation, social media can assist business students in developing their businesses by promoting products, building relationships with consumers, suppliers, and competitors, as well as receiving direct feedback that can be used to improve product and service quality in a simple and relatively inexpensive manner. Obstacles include a lack of expertise and creative ability to develop fascinating content at the same time, as well as limitations imposed by society's value system, which restricts the amount of space available for commercial operations.

Until today, the Indonesian people have had little involvement in the stock market. The main source of the problem is a lack of capital market literacy, which must be addressed by the Indonesia Stock Exchange as a regulator as well as other parties such as academia. Investments in capital market instruments can undoubtedly benefit the community, especially MSMEs players who can distribute some of the revenue generated by the firms they run and then use the returns on these investments for business expansion. Based on these conditions, our service program seeks to improve MSMEs' performance through Sharia-compliant stock investment instruction and mentorship programs. The Community Service Method (PKM) incorporates the Deming Cycle concept, namely plan; do; check; and act, as well as the capital market education model developed by the PKM team. PKM partners are 33 MSME students from Bandung's various educational universities. The PKM results show a significant positive increase in the level of literacy and understanding of Islamic stock investment practices, as evidenced by the results of the different tests where the t-value is greater than the t-table, namely 20.375 > 2.0345, implying that the PKM program was effective. This boost in competence is likely to assist MSME students earn more money to help their businesses grow. This PKM tool also generates capital market investment modules that novice investors can simply understand.

Cukai Hasil Tembakau merupakan salah satu sumber pajak dalam negeri yang memberikan kontribusi besar terhadap penerimaan negara. Meskipun penerimaan yang dihasilkan dari cukai hasil tembakau tinggi, pemerintah tetap tidak mengesampingkan kesehatan masyarakat dengan mengendalikan pengonsumsiannya dan mengawasi peredarannya. Salah satu upaya yang digunakan pemerintah yaitu dengan meningkatkan tarif cukai hasil tembakau dan memasukkan rokok elektrik dalam barang yang wajib dipasang pita cukai sebelum diedarkan di masyarakat. Kenaikan tarif cukai ini memberikan beberapa dampak negatif dan positif pada beberapa aspek. Tujuan dari penelitian ini untuk mengetahui pengaruh perubahan dari kenaikan tarif cukai pada sigaret kretek mesin dan pengaruh pemberlakuan tarif cukai pada rokok elektrik terhadap penerimaan negara, jumlah konsumsi masyarakat dan pengaruhnya terhadap pengusaha rokok. Metode penelitian yang digunakan adalah studi literatur dengan mengolah data sekunder yang didapat dari artikel, laporan keuangan pemerintah dan berita yang berkaitan. Pada penelitian ini menghasilkan kesimpulan bahwa kenaikan sigaret kretek mesin membuat beberapa perusahaan menurunkan jumlah produksi perusahaan mereka. Selain itu adanya pengenaan tarif cukai pada rokok elektrik membantu mengendalikan target pasar petani tembakau dan pabrik rokok rumahan.

Penelitian ini bertujuan untuk mengetahui keefktifan penerimaan pendapatan Negara dari cukai rokok. Obyek dalam penelitian ini tentang pendapatan Negara yang berasal dari cukai rokok. Jenis penelitian ini adalah penelitian menggunakan metode kualitatif. Hasil dari penelitian ini menunjukan bahwa tingkat efektifitas penerimaan cukai rokok yang diketahui setiap tahunnya mengalami kenaikan.

Penelitian ini bertujuan untuk mengetahui tingkat simpanan, tingkat sisa hasil usaha, pengaruh simpanan terhadap sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI Periode 2015-2018, serta permasalahan dan upaya yang dilakukan berkaitan dengan simpanan dan sisa hasil usaha pada Koperasi Karyawan “Harapan Kita” PT. Ceres – PT. PCI. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengumpulan data yang meliputi studi lapangan, dokumentasi, dan kajian pustaka. Dari hasil penelitian, tingkat simpanan dan sisa hasil usaha setiap tahunnya mengalami peningkatan yang signifikan. Hasil analisis data menunjukan bahwa simpanan berpengaruh terhadap sisa hasil usaha sebesar 90% yang artinya sangat kuat sisanya 10% dipengaruhi oleh faktor lain. Permasalahan yang terjadi diantaranya penurunan jumlah anggota , minimnya pengetahuan dan kesadaran anggota, kurangnya pengecekan barang dan minimnya luas lahan untuk display barang yang akan dijual ke anggota. Untuk mengatasi permasalahan tersebut koperasi melakukan melakukan kerjasama dengan perusahaan mengenai calon anggota potensial, pemberian rewards tambahan untuk karyawan yang memiliki simpanan diatas 10 juta, membuat jadwal pengontrolan barang yang diperjual belikan di toko secara rutin agar barang tertata rapi serta memaksimalkan area outdoor untuk display barang. Adapun saran yang diberikan dalam penelitian ini adalah merekrut karyawan lama untuk menjadi anggota, mewajibkan keanggotan koperasi melalui serikat pekerja dan perusahaan, mengubah ketentuan minimal simpanan, exspansi perluasan waserda, merubah kebijakan penjulan barang ke selain anggota.

The purpose of this research is to find out the comparison of the cost of renting karaoke rooms used by NAV Karaoke Management with the cost of goods using the Activity Based Costing System that will be used in this research, so that the results of the comparison can be known using this method. This Activity Based Costing System is worthy and relevant to be used in finding out karaoke room rental prices or it is not quite fitting for the current situation. Descriptive - qualitative technique is used in this study so that researchers can come directly to the related research object, that is NAV Karaoke Braga Citywalk branch, to acquire the data and information needed with a case study approach. The analysis that is used is a comparative analysis, meaning that the researcher has intention to compare the price set by NAV management with the cost calculated using the Activity Based Costing System method with a description of the discussion. The results of this study found a quite significant difference between the cost of goods set by NAV itself and the cost of goods calculated based on calculations using the Activity Based Costing System method, the description of the discussion shows the difference in prices for each type of room available in the current three-month period.

The village government has the duty and authority to regulate and manage village government affairs. The goal is that the village government is able to carry out village government affairs well, so that the village government can create the welfare of the village community. Likewise, the village government in Indramayu Regency is obliged to carry out these duties and authorities. One of the important aspects that must be possessed by village government officials is their ability to make various decisions related to the implementation of their duties and authorities and to solve various problems they face. The village government in Indramayu Regency still does not understand technically the correct and appropriate decision making in accordance with applicable regulations. What are the efforts to develop village government human resources so that they are technically able to make decisions properly and correctly? That is the problem that the village government needs to overcome through community service activities with the theme "Development of village government human resources in technical decision making in Indramayu Regency". The goal is that village government officials are able to make decisions properly and correctly. The method used is the lecture method and technical guidance in making decision letters. The results of community service activities show that village government resources are increasingly understanding and able to make decisions properly and correctly in accordance with applicable regulations. The conclusion is that this activity has been able to develop the human resource capacity of the village government apparatus, so that the village apparatus is able to make decisions properly and correctlyABSTRAK:Pemerintah desa mempunyai tugas dan wewenang untuk mengatur dan mengurus urusan pemerintahan desa. Tujuannya adalah agar pemerintah desa mampu menjalankan urusan pemerintahan desa dengan baik, agar pemerintahan desa dapat menciptakan kesejahteraan masyarakat desa. Demikian juga pemerintah desa di Kabupsten Indramayu wajib melaksanakan tugas dan wewenang tersebut. Salah satu aspek penting yang harus dimiliki oleh aparatur pemerintah desa adalah kemampuannya untuk membuat berbagai keputusan yang berkaitan dengan pelaksanaan tugas dan wewenangnnya serta untuk menyelesaikan berbagai permasalahan yang dihadapinya. Pemerintah desa di Kabupaten Indramayu masih belum memahami secara teknis pembuatan surat keputusan yang benar dan tepat sesuai dengan peraturan yang berlaku. Bagaimana upaya pengembangan sumber daya manusia pemerintahan desa agar secara teknis mampu membuatan surat keputusan dengan baik dan benar? Itulah permasalahan yang perlu atasi oleh pemerintah desa melalui kegiatan pengabdian kepada masyarakat dengan tema “pengembangan sumber daya manusia pemerintahan desa dalam teknis pembuatan surat keputusan di Kabupaten indramayu”. Tujuannya adalah agar aparatur pemerintahan desa mampu membuat surat keputusan dengan baik dan benar. Metode yang digunakan adalah metode ceramah dan pembimbingan secara teknis pembuatan surat keputusan. Hasil kegiatan pengabdian kepada masyarakat menunjukan sumber daya pemerintah desa makin memahami dan mampu membuat surat keputusan secara baik dan benar sesuai dengan peraturan yang berlaku. Kesimpulannya adalah kegiatan ini telah mampu mengembangkan kemampuan sumber daya manusia aparatur pemerintahan desa, sehingga aparatur desa mampu membuat surat keputusan dengan baik dan benar.

Crop insurance is a type of insurance that provides protection to farmers who hold an insurance policy for losses due to crop failure. Extreme weather, especially rainfall, has been the main cause of the crop failure. Therefore, the type of crop insurance based on weather or rainfall must be developed and applied. This paper will discuss the cash-or-nothing up and in barrier option approach for determining insurance premiums where the risk of loss in terms of high rainfall, then compare it to the Black-Scholes option approach. In this approach, the claim limit is based on the rainfall index and the value of the barrier is determined according to the size of the extreme rainfall. We use cumulative rainfall data in the first subround in Sleman regency as a case study. The conclusions obtained are barrier value has a negative effect on the value of insurance premiums and claim limit value has a positive effect. Besides the premium value with this barrier option approach is cheaper than the Black-Scholes option approach, this approach method more interesting to apply because of the barrier value addition.

One type of general insurance is motor vehicle insurance. Premium pricing of general insurance can be calculated by some methods. In this study, Bayes method will be used. The distribution of claim frequency is Poisson distribution and the distribution of claim severity is Exponential distribution. The premium is calculated by multiplying the expectation of claim frequency and the expectation of claim severity. Based on the historical data analysis using the Bayes method, the highest pure premium of motor vehicle insurance in Indonesia is Hino brand and the lowest pure premium is Honda brand. The result of this premium pricing can be used as a reference for the insurance companies to manage their motor vehicle insurance reserves.

Diabetes mellitus type 2 (DM Type-2) is a metabolic disease which characterized by hyperglycemia due to failure of insulin secretion, insulin action or both. If DM is not handled properly, then it will arise complications in various organs of the body. The criterias of DM control including HbA1c levels and lipid fractions. Lipid pattern in patients with DM type 2 is very dependent on HbA1c control. High HbA1c is associated with high triglycerides and cholesterol. Research objective t o find out the description of Hba1c, cholesterol and triglyceride levels in patients of DM type 2 at the Outpatient Poly of RSUD Tidar Magelang. Research method t he research type was descriptive with observational design. Primary data were obtained from levels measurements of HbA1c, cholesterol and triglycerides.. The normal HbA1c levels 4-5,80%, good control 6,1-6,5%, moderate 6,6-7,8%, bad 8,8-14,1% respectively as much as 65,96%, 12,77%, 10,64%, and 10,90%. The normal cholesterol levels 100-160 mg/dL, moderate 200-220 mg/dL, and high 250-300 mg/dL, respectively 74,47%, 10,64%, and 14,89%. The normal triglyceride levels 70-140 mg/dL, high limit 150-165 mg/dL, and high 200-252 mg/dL respectively as much as 63,83%, 19,15% and 17,02%. Based on the age of normal HbA1c levels as much as 65,96%, normal cholesterol 74,47%, and triglycerides 63,83%. The levels of HbA1c, cholesterol, and triglycerides were mostly normal in age groups of elderly, and male. The high levels of HbA1c, cholesterol, and triglycerides were more common in elderly than in other age groups.

The number of Islamic stock investors is growing. This demonstrates that public interest in halal investment has increased, despite the fact that the number is still tiny when compared to Indonesia's total population. The purpose of this research is to see if the rise in investment interest has an effect on the Islamic stock trading frequency, with the goal of improving the performance of the Indonesian capital market as assessed by the Composite Stock Price Index (JCI). The methods used are descriptive and verification. Path analysis is used to analyse the data. According to the study's findings, a rise in Single Investor Identification (SID) of Islamic stocks on the JCI had no direct effect. Furthermore, it has not been demonstrated that the frequency of Islamic stock trading functions as a moderating variable. Additional tests have revealed that Islamic stock trading frequency has a direct effect on the JCI. Furthermore, the SID and the trading frequency have significant impacts on the JCI at the same time. Based on these findings, it is hoped that capital market stakeholders will continue to collaborate to develop policies that will have a significant impact on the capital markets' performance by increasing socialization, education, and activation.

Penelitian ini bertujuan untuk mengetahui kendala, merancang, dan membantu dalam proses penyusunan laporan pengajuan anggaran dengan menggunakan Bahasa pemograman Microsoft Visual Basic.Net. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan kualitatif dengan metode pengembangan V-Model dan teknik pengumpulan data melalui metode observasi dan wawancara. Dari penelitian yang dilakukan ditemukan kendala diantaranya 1) proses penginputan data masih dilakukan secara manual dengan hanya menggunakan Microsoft Excel, sehingga proses penyusunan laporan realisasi anggaran untuk biaya operasional kurang efesien 2) belum adanya sistem khusus dalam penyusunan laporan realisasi anggaran dari karyawan Oleh karena itu diperlukan disain sistem informasi akuntansi pengajuan anggaran dengan menggunakan Bahasa pemograman Microsoft Visual Basic.Net dengan menggunakan database Microsoft Access. Adapun kontribusi yang dapat diberikan adalah 1) Dengan adanya sistem informasi akuntansi realisasi anggaran ini, maka perlu pengetahuan dan pelatihan bagi program keuangan untuk menjalankannya. 2) sistem informasi akuntansi yang telah dirancang dan dikembangkan ini agar dijadikan bahan untuk pengembangan sistem lebih lanjut dan dapat dikembangkan kearah jaringan agar mempermudah dalam penyusunan laporan realisasi anggaran. Katakunci: Sistem Informasi Akuntansi, Realisasi Anggaran, V-Model

This research was aimed to know: (1) Procedure of honorarium’s payment at Dinas Pemakaman dan Pertamanan Bandung, (2) Solving the problem that appear to the reporting process, (3) Development of Honorarium Information System Design. This research use the waterfall design method and observation technique with through literature research that related to set of problems. The problems that are found are the less effective for recording because it is still using Microsoft Office Excel 2007. The result of the research: (1) Make a standardized procedures of honorarium’s payment, (2) Problems solved in the report, (3) Created an adequate of Information System Honorarium. Based on the explanation above, then , it can be concluded that the information systems honorarium can reduce the problem that appear to the reporting process. There are some suggestions: (1) Provide special training to employees, (2) Create a programs better in the future, (3) Produce of Human Resources that can be responsible for system maintenance

Understanding and capital market literacy is needed in determining investment decisions. Likewise with an understanding of capital market products needed by students or young people to invest. One that helps students determine investment decisions is to provide capital market literacy in the form of workshops, seminars, Capital Market Schools (CMS). This is an activity that students must follow to determine the best investment decisions and which in turn will improve Indonesia's economic development through the existence of the investment. The sample of this study was 98 people drawn from the population of the Piksi Ganesha Polytechnic Investment Gallery Investor. This research is a quantitative study, aimed to find out how much influence the capital market literacy has on the decision to invest in student shares in Piksi Ganesha Polytechnic.