ABSTRACTThis study aims to determine the profile of the business of making cassava rice, cassava and rice marketing channels raise the profile of the business, the income received and the contribution to the family income of Sumber Jaya Farmers. Primary and secondary data were obtained and analyzed by study case method. The results show that the Sumber Jaya Farmers engaged in the processing of food crops to process cassava into cassava rice. Making rice cassava includes several stages, supplies of raw materials, stripping, washing, soaking, making flour, the first pressing, pulverization, pres…
ABSTRACTThis study aims to: (1) Calculating the farmers income before and after implementation Rural Agribusiness Development Program (RADP) in the District OKU. (2) Analyze the effectiveness of RADP in the District OKU based on indicators of success set out in the Minister of Agriculture. The experiment was conducted in the District OKU with sample location in the Village of Sepancar Lawang Kulon Eastern Baturaja District and the Village Karang Endah West Baturaja District, using the survey method. The sampling is done by using disproportioned random sampling method, as much as 29 samples fro…
ABSTRACTThe purpose of this research is: (1) to calculate the amount of imcome from white pepper plantation in Terentang III Village (2) to analyze what input that has real effect on the production of white pepper production in Terentang III Village, (3) to analyze the level of efficiency of input use in white pepper farming in Terentang III Village. The research shows that (1) the profit made from the white pepper farming in Terentang III Village in the first harvest is Rp 31 479 285, (2) the input of fertilizer (X1) andthe input of herbicide (X3) have significant effect on the production of …
The effort for a stronger of tourism sectors between Indonesia-Malaysia will be implemented if both country made the promotion partnership in tourism. This partnership is possibly to do between Indonesia-Malaysia because cultural and products similarities, many of tourist comes from intra-ASEAN. Indonesia-Malaysia extend in Malay Archipelago, from the cultural and geografics aspect endow of such uniquely of the tourism products, thatâs make support each others whereas in one management (promotion) together. For this century, the tourists tend for journey and visiting more than one destina…
This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STI…
This research discussed an increase of non-taxable income that expected to be able to step-up the purchasing power, especially in consumption. Increase on non-taxable income which applies has not reflected the equality principle in taxation like what people feel, where non-taxable income has not touched the sense of equality. It becomes a dilemma to the government for expanding the taxation base by increasing non-taxation income. Increase in non-taxable income can reduce the taxation base. Practice in Simplicity or Easy of Tax Administration concept make the application on equality principle i…
Tax extensification and intensification are one of the government's way of improving tax revenue. Therefore, revenue officers are required to be active, as well as the taxpayers' awareness and willingness. The deficiency of willingness to pay taxes is inseparable from the lack of knowledge, understanding, service, and financial condition of taxpayers and is one of the factors that hinder taxpayer awareness in carrying out their tax obligations. This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation rules, service quality, and financial conditions on the…
Based on the research of Taxpayer who has done a cross-jurisdiction transaction, known that taxpayers have done several transactions with Tax Heaven country corporation. One of the goals of the transaction is to take advantage of the gap on Tax Treaty /P3B to achieve treaty benefit. Tax auditing is a tool to ensure that the party who received the income in treaty partner countries is the Beneficial Owner (BO) thus there will be no misused of P3B/treaty abuse. Exchange of Information (EOI) is a tool for gaining information, evidence, and/or explanation to gain a conviction of who are truly rece…
This research aims to understand the influence of account receivable?s variable simultantly or partially and Inventory of Income before tax from Multi Sarana Persada Inc. in research period 2012-2015. The test was using Multiple Regression Analysis. The result shows that account receivable?s variable simultantly and inventory have an effect on income before tax. Account receivable?s variable has a significant effect on income before tax. However, the inventory?s variable does not affect income before tax.
This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is les…
This study aims to determine whether the Accounting Information System, Leadership Style, Motivation, and Work Environment together have a significant effect on the Performance of Employees at Badan Keuangan Daerah (BKUD) Kabupaten Semarang. Samples that met the criteria in this study were 65. The analysis used is multiple regression analysis preceded by a classic assumption test consisting of the normality test, multicollinearity test, and heteroscasticity test. While hypothesis testing is done using the F test and t test. The results of data analysis or regression results indicate that parti…
This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. …
This study was aimed to conduct a literature study on research related to fraud. The research method used is to use the literature study method by using the vote counting model. This research would identify papers relating to fraud that have been obtained from various existing databases. Next, the researcher classified the paper by classifying the focus of research at the paper stage in fraud prevention, detection, investigation or remediation. The results of this study were recommendations for researchers, in terms of what is still open as material in research related to fraud
This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organiza…
The present study was conducted to analyze the broiler farmers’ capacity level in the partnership pattern and to analyze the factors which affect it. The current study was conducted in Bogor and Sukabumi, West Java Province using a survey approach on 247 farmers who ran farm businesses with the partnership pattern. Data were collected through questionnaire filling by farmers and in-depth interviews with key informants. The data were collected from July to October 2018. The data were analyzed descriptively and with inferential analysis (regression). The results of the study revealed that…
The aim of present study was to understand the transformation of ram sperm nuclei within oocyte cytoplasm during in vitro fertilization. The oocytes were collected from slaughterhouse ovaries. Before fertilization, the oocytes were maturated in vitro for 24 hours in the incubator with 5% CO2 at 38.5°C. Then the oocytes (n= 635) was fertilized by incubating the oocytes with sperm (5x106 spermatozoa/ ml) for 3, 6, 9, 12, and 15 hours. At the end of incubating period, the oocytes were fixed and stained with aceto-orcein 2% before evaluated under phase contrast microscope. Sperm nuclear transfo…
The objective of this study was to analyze consumer’s characteristics of yogurt as one of fermented dairy product, consumers satisfaction and factors influencing consumers purchase decision on yogurt in Manado city. The primary data were collected using structured questionnaire from a total sample of 400 consumers in Manado City. Samples were selected using the accidental sampling method with schedule (using alternating date/ day and place, respectively). Collecting data were done from July to September 2015. The result indicated that most consumers were teenagers, female students, and …
The purpose of this research was to identify Kejobong goat based on Cytochrome b gene variationby Polymerase Chain Reaction (PCR)-Sequencing technique and to analyze the genetic relationship byusing phylogenetic tree. Materials used were blood sample of 12 heads of Kejobong goat fromKaligondang, Pengadegan, Kejobong, and Bukateja Districts. The steps of this research included DNAextraction, PCR, electrophoresis and DNA sequencing. Forward primer 5'-tggaatctaaccatgaccaatg-3 'andreverse 3'-ggctattctccttttctggttt-5' were used in PCR process. The results of sequences were thenanalyzed by ClustalW …
This study was undertaken to evaluate the performance of vertical integration and independentpoultry producers in East Lombok, West Nusa Tenggara, during the period July to September 2011.Data was collected from a primary field survey of integrated contract and independent producers. Thesample producers were interviewed to collect the required data using a questioner. Supporting data wereobtained from the relevant institution, and poultry association. Thirty integrated contract and fourteenindependent growers were involved to measure farm’s performance with references on numericalperfor…
The researchwas objected to study the effect of zeolite inclusion in aflatoxin B1 (AFB1) contaminated diet on the performance of laying duck. A completely randomized design was adopted in the in vivo experiment that consisted of 4 treatments, namely: (1) commercial feed (Control); (2) AFB1-contaminated feed 70 ppb (AFC); (3) Control + 2% zeolite; and (4) AFC + 2% zeolite. Each treatment had 4 replications with 4 ducks in each replication. A total of 64 eight months-female Alabio duck (Anas platyrinchos Borneo) were used in 28 days of the feeding experiment. Data were analyzed according to the …