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This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

This study aims to analyze the electrical energy consumption of a bench-type drilling machine, RYU RDB 13, by varying machining parameters in the form of spindle speed and feed rate. Electrical energy is a critical aspect of production efficiency in the manufacturing industry, particularly in machining processes that require continuous power consumption throughout the cutting operation. The material used in this study is aluminum 6061, chosen for its lightweight, corrosion resistance, and wide application in the automotive and aerospace industries. The drilling process was carried out using three spindle speed variations: 620 rpm, 920 rpm, and 1280 rpm, along with three feed rate variations: 0.04 mm/rev, 0.08 mm/rev, and 0.1 mm/rev. Current and voltage were measured using a digital wattmeter in real-time, and energy consumption was calculated in wattseconds (Ws) using power calculation formulas. The results indicate that increasing the feed rate and spindle speed leads to higher instantaneous power consumption. However, total energy consumption tends to decrease at higher speed and feed combinations due to shorter machining times. The optimal parameter combination was found at a feed rate of 0.1 mm/rev and a spindle speed of 1280 rpm, which resulted in the lowest energy consumption of 387 Ws and the fastest drilling time. This demonstrates that selecting the right machining parameters not only improves energy efficiency but also maintains or enhances productivity. The observed power consumption pattern typically shows a sharp increase at the beginning of the drilling process, a stable phase during the main cutting stage, and a rapid decrease towards the end of the cut. These findings contribute to a better understanding of the relationship between machining parameters and energy efficiency, serving as a basis for developing sustainable production strategies in the manufacturing sector that prioritize energy savings and cost reduction.

This study aims to optimize the productivity of Crawler Crane heavy equipment in lifting precast concrete structural elements at PT Wijaya Karya Beton Tbk. The method used is a descriptive qualitative approach with data collection through direct observation in the field. The data is based on the equipment's operating cycle time and work efficiency. The results of the study show that the Crawler Crane heavy equipment used by PT Wijaya Karya Beton Tbk. produces a productivity of 20 tons/hour or 160 tons/day for 8 hours with the need for 2 units of crawler crane heavy equipment, resulting in a work efficiency of 80%. So the productivity results from the calculation have been optimal, so it is hoped that the results of this study can be a reference in the management of heavy equipment, especially Crawler Cranes in construction work at the Company PT. Wijaya Karya Beton Tbk.

Fiberglass is a composite material composed of a mixture of various chemical substances that react and harden over a specific period of time. The use of fiberglass material composition in the construction of fishing vessels provides durability as a composite material and also influences the overall cost of building fiberglass boats. Construction costs vary significantly depending on the type of vessel, its size, the technology used, and the location of construction. The objective of this study is to determine the volume of fiberglass material used in the construction of fishing vessels. Data collection techniques included observation, interviews, and documentation, followed by a literature review related to the calculation of fiberglass material usage in boat construction with fiberglass structure. This research employs a quantitative descriptive method, which describes the subject under study based on actual conditions and draws conclusions from observed phenomena using numerical statistics. Based on the research findings, it was determined that the construction of one (1) unit of fiberglass fishing vessel requires the following materials: Chopped Strand Mat 300 (CSM 300) amounting to 101.53 kg, Chopped Strand Mat 450 (CSM 450) amounting to 130.352 kg, Woven Roving 600 (WR 600) amounting to 116.130 kg, Resin amounting to 657.171 kg, and Catalyst amounting to 6.969 kg.

During this process of monitoring the contents (volume) of the patient's urinary catheter manually, the nurse must go around one by one to the patient's inpatient room to ensure the contents (volume) of the patient's urinary catheter. This process takes quite a long time while patients who use urinary catheters at the hospital are not small. In addition, if the patient's urinary catheter monitoring process is still done manually, sometimes the medical team or nurses often miss or forget, that the urine bag (catheter) is full. The purpose of this study is to design an Internet Of Things Based Urine Bag Monitoring. The research method used in this study was experimental. The population in this study was 65 TREM study program students with a sample of 40 respondents. Based on the average score table of the Simplicity, Interactivity and Usability surveys. The results of the score calculation using the Likert scale from the Simplicity, Interactivity and Usability factors of urine bag monitoring testing that has been carried out using questionnaires to respondents have shown a high score that is almost close to the value of 5 based on calculations carried out using the Likert scale which indicates that this urine bag monitoring tool can be well received by respondents. It is expected to be developed as material for further research related to monitoring urine bags using applications that can usealarms on users' smartphones and can also use batteries on urine bag monitoring tools

The on-demand economy has transformed consumer expectations, demanding fast, transparent, and efficient services. However, the MSME printing sector in Indonesia is often still hampered by manual processes that cannot meet these demands. This research aims to design and validate an on-demand printing service platform interface that acts as a digital bridge between customer demand and MSME production capacity. Using a User-Centered Design (UCD) methodology, a high-fidelity interactive prototype was designed and validated through usability testing with 20 respondents. The test results demonstrated excellent usability, with an average task completion rate of 93%, an overall relative efficiency of 91.4%, and a user satisfaction score of 88%. These results validate that the platform design focusing on instant ordering flows, real-time price calculation, and a job management dashboard for service providers successfully creates an effective and satisfying user experience. The implication of this research is a validated platform model that can serve as a catalyst for printing MSMEs to adapt to the on-demand economy, increase their competitiveness, and participate in the broader digital ecosystem.

The problem faced by Baking Daily Store is that there is no system that can be used to optimize supplier selection, which has only been done based on intuition and relationships. This has the potential to cause inefficiencies in supplier selection which have an impact on the availability of raw materials, product quality, and timeliness of delivery. Therefore, a decision support system was designed to help Baking Daily Store in choosing the best supplier objectively, quickly, and accurately. This system applies the Simple Additive Weighting (SAW) method to perform calculations and assessments based on predetermined criteria. The result of this system development is a desktop-based application using the Java programming language, which is expected to help management in making decisions in a more measurable and structured manner.

Linear programming is one of several methods for finding combinations of numbers to maximize or minimize the objective function in order to produce an optimal solution. However, manual calculations take a long time due to the complexity of the Linear Programming formula. In this paper, the author designs an application to solve web-based Two-Phase Simplex Linear Programming problems using the Angular JavaScript Framework. The application can solve Linear Program problems accurately after the mathematical model is entered. Because the method used is the Simplex Method, the application is also able to solve problems that have more than 3 decision variables. The results obtained are a combination of numbers in the decision variables along with their optimal solutions.

Stockpiles are accumulations of materials such as coal or ore stored at specific locations. Accurate stockpile volume measurement is crucial in the mining and logistics industries for inventory management and cost efficiency. Conventional methods like Real-Time Kinematic (RTK) GPS rely on surface coordinate measurements but require numerous points, especially for irregular-shaped objects. Newer technologies like Terrestrial Laser Scanners (TLS) offer high-precision alternatives by capturing thousands of points per second, expediting and enhancing the resolution of volume measurements. This study compares TLS and RTK GPS methods in measuring the volume of andesite rock stockpiles at PT Bara Tabang. This research uses a quantitative approach, involving six Ground Control Points (GCPs) measured using the Sokkia GRX2 RTK GPS on October 24, 2024. TLS generated over 8.6 million point cloud data filtered down to 35,197 points, while RTK GPS yielded 2,276 coordinates. Accuracy testing showed very small RMSE values (RMSEr: 0.008 m; RMSEz: 0.007 m), and both LE90 and CE90 demonstrated 90% confidence within a 0.012 m range. Volume calculation using Surpac software with the cut and fill method showed TLS produced a volume of 18,766 bcm (51,982 tons/m³), while RTK GPS resulted in 18,694 bcm (51,782 tons/m³), with a difference of 72 bcm or 0.211%.These results indicate that both methods offer acceptable accuracy; however, TLS provides greater data density, efficiency, and precision, particularly for complex or large-scale stockpile objects. Therefore, TLS is recommended for high-accuracy volume measurement in mining operations that require efficiency and detailed analysis.

In rehandling activities In coal processing activities, mechanical tools such as crushers are needed to obtain production results in accordance with the company's desired targets according to the crusher target, therefore in processing it is necessary to carry out precise calculations, so that the ability of the tool (crusher) and know what things greatly affect the production processing process, so that it can be used optimally and has a high efficiency value for optimal production. Therefore, it is necessary to evaluate the results of the crusher production and the productivity of the support unit during rehandling activities in achieving the production target at ROM Port Area 2 in order to adjust the ability of the tool and other influencing factors with the crusher production target desired by the company. Actual rehandling productivity meets the crusher production plan target of 1100tph. Productivity in each zone with DT wheel 10, namely zone H there are 2 of 120,620 tph and 154,935 tph, zone L of 135,351 tph, zone M of 138,313 tph, zone I of 189,709 tph. And constraints on the crusher during a month that also affect obstacles in rehandling include schedule time with a total time of 176.72 hours, breakdown time with a total time of 4.84 hours, unscheduled time with a total time of 154.62 hours.

Noni (Morinda citrifolia L. (Rubiaceae) is a medicinal plant that contains bioactive compounds with antioxidant and antibacterial properties. More than 160 phytochemical components have been identified in noni plants, most of which are polyphenol and antioxidant compounds. The purpose of this study was to determine a mathematical model of thin-layer drying in maximizing the development that can identify the characteristics of noni fruit. This study used an experimental method with slicing thickness treatments, namely: 3 mm, 5 mm and 7 mm, the drying tool used was a cabinet dryer, different temperature treatments ranging from 45 oC, 55 oC and 65 oC, with different drying times, namely: 3 mm thickness for 14 hours, 5 mm thickness for 16 hours and 7 mm thickness for 17 hours. The observation data were analyzed using a mathematical approach to complete the calculation of the mathematical model, the moisture ratio value was applied to various mathematical models, namely: the Midili et al, Page, Henderson pabis, logarithmic, Newton and modified Page models. Determination of constant values ​​using Microsoft Excel Solver Tools with input each drying model or equation used and curve fitting is carried out using non-linear regression analysis. The thin-layer drying model is obtained by finding the constant values ​​k, a and n of each model so that the best model for thin-layer drying of noni fruit is the page model for all temperatures with an R2 value at a temperature of 45 oC of 0.995 (RMSE 0.003), the R2 value at a temperature of 55 oC is 0.993, (RMSE 0.001) and at a temperature of 65 oC the R2 value is 0.992 (RMSE 0.000).

In this study, the population growth rate of Pematang Siantar City during the period 2022–2025 is discussed through an improper integral approach. Population growth patterns must be analyzed and predicted in the long term. Linear, geometric, and exponential growth models are used to analyze data taken from the Statistics Center. The calculation results show that the population growth rate changes every year, with an average change of 0.10% per year. The prediction for 2025–2026 shows a growth of 0.59%, indicating an increase in population. However, through an improper integral approach, it is found that a population that experiences a decrease in growth rate over time will reach a limited cumulative total population value, even if the population continues to increase. These results indicate that a long-term downward trend can lead to population shrinkage, uncontrolled growth can lead to population density. As a result, this study is expected to provide a scientific basis for population policies and sustainable development planning in Pematang Siantar City.

One of the key processes in the production of APAR cylinders is the welding of cylindrical plates, which is carried out using a Longitudinal Welding Cylinder machine and the CO₂ welding method. However, in practice, operators face several challenges, mainly due to the number of process steps that do not significantly contribute to the quantity or quality of the output, resulting in reduced productivity. This study aims to improve the productivity of the welding process through a series of improvements. The methods used include data analysis and root cause identification through the Overall Equipment Effectiveness (OEE) approach and Lean Six Sigma using the DMAIC stages (Define, Measure, Analyze, Improve, Control). Based on the Define stage, the initial OEE value was 67.49%, which is still far below the world-class standard of 85%. In the Measure stage, Pareto analysis revealed that the largest downtime (2,097 minutes or 40%) was caused by cycle time issues. Further analysis showed that activities such as material setup, additional plate placement, and additional plate cutting (totaling 85 seconds) could still be optimized. During the Improve stage, modifications were made, such as eliminating the additional plate cutting process and adding a stopper to ensure accurate welding alignment. These improvements successfully reduced the cycle time from 180 seconds to 120 seconds, thereby decreasing downtime and increasing the OEE value to 76.12%.

Nonlinear eigenvalue problems (NEPs) pose significant challenges in mathematical physics and other computational applications due to their nonlinear nature, which makes analytical solutions difficult to obtain. NEPs are encountered in various scientific and engineering fields, including signal processing, electronic structure calculations, and structural optimization. This study aims to explore the application of adaptive algorithms in solving nonlinear eigenvalue problems, with a primary focus on improving accuracy and computational efficiency. The proposed method combines an iterative solver with adaptive step-size adjustment, where the step size is dynamically adjusted during the iteration based on error estimates calculated at each step. This approach enables faster convergence and significant reductions in computational time without compromising accuracy. In experiments conducted on large-scale problems, the adaptive algorithm reduced computational time by 40% faster compared to fixed-step iterative methods. The comparison between the adaptive algorithm and traditional methods showed that the adaptive algorithm is not only more efficient but also more robust when dealing with high-complexity problems. Additionally, the adaptive algorithm provides more accurate error estimates, allowing better error control throughout the iteration process. Overall, this study concludes that adaptive algorithms offer a more effective and efficient solution for complex nonlinear eigenvalue problems and can be adapted to various types of problems in scientific and engineering applications. Further research could focus on optimizing the implementation of this algorithm for larger and more complex scales.

The major work of the Cijurey Dam Project Package III is located in Bogor Regency, West Java Province, which is a spillway structure consisting of iron structures and concrete structures. To achieve the right quality, on time, on cost, and zero accidents, concrete casting calculations and appropriate work implementation methods are required. This research method uses descriptive with quantitative and qualitative approaches. The stages of concrete casting work for the Cijurey Dam spillway structure's launch channel consist of preparation, measuring the launch channel block boundaries, lean concrete work, reinforcement work, formwork panel preparation, formwork panel installation, waterstop and dowel bar work, concrete sampling and slump test, concrete casting, concrete curing/maintenance, formwork dismantling, and finishing of tierod holes. The results of the study showed that the calculations for casting the concrete channel were a large volume of concrete channel casting of 135,000 m3, concrete material requirements (in the form of: 1,115,100 sacks of cement, 58,050 m3 of sand, 1,020,600 m3 of gravel, and 29,025,000 liters of water), channel formwork (surface area) of 27,675 m2, productivity of casting the concrete channel launcher of 24 m3/hour or 193 m3/day, and the efficiency of casting the concrete channel launcher time of around 125% (25% faster than planned). Meanwhile, the stages of work implementation for channel concrete casting include preparation work, measurement work for the boundaries of the launcher channel blocks, lean concrete work, reinforcement work, formwork panel preparation work, formwork lubrication work, formwork panel installation work, waterstop and dowel bar work, concrete sampling and slump test work, channel concrete casting work, concrete curing/maintenance work, formwork dismantling work, and finishing work for tierod holes. In addition, an inter-segment locking system with a shear key is used to overcome problems with the concrete pump, joint inspections are carried out during mobilization, routine inspections, repairs and replacement of the concrete pump.

Hypertension in pregnancy is a dangerous condition in pregnancy because it can disturb the health of the mother and baby. Pregnancy Hypertension or Gestational Hypertension is a condition of systolic blood pressure of 140 mmHg and diastolic 90 mmHg or blood pressure increases by 30 mmHg or more and diastolic increases by 15 mmHg or more. Objective : To determine the factors that influence the incidence of gestational hypertension at the Sally Clinic in 2024. Population and Sample: Pregnant women who came to the Sally clinic experienced hypertension, the number of 30 people with a total population sampling technique, so the number of samples was 30 people. Place and time: at the Sally Clinic, Tembung on month April– July 2024. Results : Univariate : The majority of respondents with high school education were 15 people (50%), the majority had a good lifestyle were 18 people (60%), the majority had genetics were 26 people (87%), the majority were aged 20-35 years were 25 people (83%). The majority did not experience gestational hypertension as many as 21 people (70%). Bivariate : From 12 respondents with unhealthy lifestyles, 9 experienced gestational hypertension (30%). The results of the p value calculation = 0.000 , from respondents who had a family history of hypertension, 6 people overall experienced gestational hypertension, the P Value value = 0.000 <0.05 was obtained , the age of 9 respondents experiencing gestational diabetes, there were 5 respondents (17%) aged over 35 years, The results of the statistical analysis of the three variables showed a p-value <0.05, so Ha was accepted, namely there was a lifestyle and medical history, age with the incidence of gestational hypertension at the Sally Tembung Clinic in 2024. Conclusion : there is a relationship between lifestyle, medical history and age with the incidence of gestational hypertension at the Sally Tembung Clinic in 2024.

Generators are an important component in electrical generation. One of the disturbances that occurs in the generator is a short circuit fault. PT Oki Pulp and Paper has a Diesel Generator which is equipment that can be used as an alternative electrical generator to meet backup electricity needs, when a trip / shutdown occurs, the diesel generator will become backup power. The diesel generator observed is YCSR with a capacity of 3875 KVA/380 Volts. The purpose of this research is to analyse the Short Circuit Disturbance of Diesel Generator YCSR 3875 KVA and analyse the calculation of the time required for Over Current Protection on short circuit disturbance of Diesel Generator YCSR 3875 KVA. The research was conducted at the DG House of PT Oki Pulp and Paper in December 2024. The results of the short circuit fault analysis obtained are 17,042.40 A. The time required for the relay to disconnect the electricity during a short circuit is 4.09 seconds. The time obtained from the calculation is quite short, it can be seen that the short circuit fault that occurred was 17,042.40 A. To get the results of the relay working time, there is a calculation to find out how much TMS is determined through calculation, from the calculation getting the TMS result of 1,007 seconds. With TMS = 1.007 seconds, calculations are carried out to find the time required for the overcurrent relay to send a signal to the circuit breaker.

In Law Number 44 of 2009 concerning Hospitals it is stated that hospitals must meet the requirements for location, buildings, infrastructure, human resources, pharmacy and equipment. Pharmaceutical requirements must ensure the availability of quality, useful, safe and affordable Pharmaceutical Preparations, Medical Devices and Consumable Medical Materials. The Workers' General Hospital has drug procurement data that exceeds the 2022 RKAP target, namely in the last 5 months between August and December 2022. The aim of this research is to reveal empirically the selection of providers by combining three procurement methods, namely e-catalog, direct procurement with the standardization of the Pertamedika IHC Drug Formulary and direct procurement with negotiations carried out by the hospital's own negotiation committee and a priority scale is formed to achieve efficiency targets. This priority scale meets the eligibility test for the Benefit - Cost Ratio criteria. This research was conducted at the Workers' General Hospital in Jakarta. The research time is February 2023 - June 2023. The research approach used is a qualitative approach. Meanwhile, the research method used was a case study in which researchers conducted an in-depth exploration of the process of selecting generic drug providers on a priority scale and tested their feasibility using the Benefit - Cost Ratio (BCR) method. Based on calculations, a BCR value of 1.9 was obtained, which can be interpreted as a priority scale that is feasible for the Workers' General Hospital. The results of this research have implications for hospitals because implementing effective and efficient drug procurement will ensure continuity of service with affordable drug costs.

This study aims to test the application of teaching styles in improving the basic underhand serve in volleyball. The method used in this research is the experimental method. The sample used in this study consists of eighth-grade students from SMP Negeri 3 Tondano for the 2024/2025 academic year, totaling 20 samples, divided into two groups: the experimental group with a teaching style training consisting of 10 samples and the control group that did not receive treatment, also consisting of 10 samples. The research was conducted over one month with a frequency of three times a week. The research design used is a "Randomized control group pre-test and post-test design." The instrument used in this research is the "basic underhand serve movement test in volleyball." The data collection technique in this study is by conducting pre-tests and post-tests of the basic underhand serve movement in volleyball for both groups. The research hypothesis is "The application of teaching styles in training has an impact on the improvement of the basic movement of the underhand serve in volleyball for eighth-grade students at SMP Negeri 3 Tondano." The data analysis technique used is the t-test statistical analysis technique. Before the t-test is conducted, it is preceded by the analysis requirement tests, namely the data normality test and the variance homogeneity test. From the hypothesis testing calculations, thitung was obtained with a value of 6.45. Based on the t distribution table at 0.05 with degrees of freedom nl + n2-21010-218, the t-table value obtained is 2.101. So thitung is greater than ttabel, namely thitung = 6.45 and trabel = 2.101. Based on the testing criteria, if thitung is greater than ttabel (thitung table), then Ho is rejected, which means HA is accepted. The results of this study show that the average improvement in the mastery of the underhand serve basic movement in volleyball for the experimental group using the training teaching style is better than the average improvement in the mastery of the underhand serve basic movement in volleyball for the control group that did not receive the treatment. The conclusion of this study is that there is an influence of the application of the training teaching style on the improvement of basic underhand serve skills in volleyball among the eighth-grade students of SMP Negeri 3 Tondano

In the modern construction industry, accuracy and efficiency in volume calculations are crucial aspects of project success. This study compares two methods for calculating the volume of pile caps and reinforcement: the manual method and the Building Information Modeling (BIM)-based method. The manual method has long been used but has limitations in terms of time efficiency and a higher risk of errors. In contrast, the BIM method offers more accurate and efficient calculations through software-based digital modeling. This study employs a descriptive-comparative quantitative approach by analyzing volume calculation data using both methods. The results indicate that the BIM method has a higher level of accuracy, with a concrete volume of 1,822.87 m³ and reinforcement of 148,862.80 kg, compared to the manual method, which produced a concrete volume of 1,842.17 m³ and reinforcement of 150,279.05 kg. The comparison of pile cap volume calculations shows that the BIM method achieves 98.95% effectiveness in concrete volume calculations and 99.06% effectiveness in reinforcement calculations compared to the manual method. Additionally, the BIM method has proven to be more efficient in reducing calculation time and minimizing input errors. Thus, BIM is more recommended for large-scale projects that require high accuracy and efficiency in construction volume calculations. However, the manual method remains relevant as a validation tool and for small projects with technological limitations. This study highlights the importance of adopting digital technology in the construction industry to enhance productivity and project planning effectiveness.