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The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

This work is the result of research that describes the application of the law described in the Quran and Al-Hadith as well as the Law of IHL in addressing the concepts of Iddahh and Ihdad for career women. Usually, a woman not only becomes a housewife, but also contributes to the family home by working outside the home. The discussion in this study aims to uncover everything related to women's freedom to carry out activities outside the home, but there are also demanding and restrictive religious prescriptions that must be informed by research. The research method used is qualitative field research with a qualitative descriptive approach. Data collection techniques are carried out by observation, interviews and documentation. To get these answers, researchers used primary and secondary data. Both data were analyzed using qualitative analysis methods. The underlying problem is career women who do not go through the period of Iddahh and Ihdad according to Islamic law. Based on research in Jambesari Hamlet, Jambesari Darussolah District, it was found that many women whose husbands died or were divorced did not know the period of Eiddahh according to Islamic teachings. They only follow the local village customs. From the above results it can be concluded that a wan.

Every human being is created in pairs between a man and a woman, thus forming a marital relationship. But navigating the marriage ship will not go the way you want it to, with divorce sometimes being a shortcut in the marital relationship. Divorce in marriage will have many repercussions, including raising children after divorce. As child support is often overlooked by heirs to their rights and obligations, Islamic law and civil law provide for alimony during marriage or after marriage (divorce). The methodology of this research uses a normative juridical approach and the type of research is library research. Then the primary data sources used are Islamic Family Law and Civil Law. The secondary data sources used are books related to problem formulation and discussion. The data validity testing technique in this research uses data source triangulation. The result of this study is that child maintenance after divorce according to Islamic family law is fully borne by the father, but this obligation can be reduced, if the father cannot work for a living (paralyzed, etc.) and does not have a trump card to give. Meanwhile, child maintenance after divorce according to the provisions of civil law is the responsibility of both parents.

The marriage agreement is an agreement made between the prospective spouses which regulates the rights and obligations between the prospective partners after the marriage occurs. The main problem in this thesis is how Islamic law views the content and existence of a marriage agreement before the marriage ceremony and how the effectiveness of the marriage agreement is in an effort to prevent divorce. The writing method in this thesis is a descriptive qualitative method using a type of library research, namely research that aims to be carried out by reading books and collecting data contained in rooms related to libraries, such as books, journals and materials related to problems in research and etc. Data and data sources used in this study are primary data sources, secondary data sources and tertiary data sources. Methods of data collection using the method of research literature and documentation.‎ What is the view of Islamic law regarding the contents and existence of a marriage agreement before the marriage ceremony is that the law of a marriage agreement is mubah law (permit), in the sense that not everyone who is about to get married must agree, there are also those who do not want to make an agreement. Meanwhile, the content of the marriage agreement is related to anything, as long as it does not violate legal boundaries. How is the effectiveness of a marriage agreement in an effort to prevent divorce, namely in making a marriage agreement that has benefits including avoiding divorce, for example a husband and wife make an agreement if there is a divorce, the agreement is that if there is a divorce, property belongs to a wife, therefore the husband does not divorce his wife because if the husband divorces his wife then nothing will get.

Tamanan sub district is a developed sub district, always keeping up with the times. Especially with today's socialization, parents must also participate in monitoring the socialization of their children, because one of the factors causing underage marriage is uncontrolled socialization so they are afraid of causing accidents. The above fact is an interesting phenomenon to study. Therefore, it provides an opportunity for writing to analyze the factors that cause early marriage in Tamanan District. In addition, the opinions and solutions of religious leaders regarding early marriage.In this study, the research used by the compiler is a type of field research (field research), to the Tamanan KUA and several Tamanan religious leaders regarding their views on early marriage. The nature of the research used is descriptive, analytical, primary data, namely the original source without previous intermediaries, which is the source of data on the words or actions of a person who is observed or interviewed. In this study, the authors used Law No. 16 of 2019 concerning marriage, especially articles related to the discussion in this thesis. Based on the methods used above, it was revealed that the factors causing early marriage in the District itself, namely: environmental factors, economic factors and also factors regarding understanding of religion. these factors are what cause many early marriages in Tamanan District. Then the opinion of the figures is that there are some who agree with the existence of early marriage or in the legal language of marriage dispensation. Because there are dasrnya that allow marriage dispensation. Some religious leaders disagree with early marriage. Because a marriage needs readiness from various aspects. One of the figures agreed with early marriage, as long as the marriage was carried out in accordance with the terms and conditions.

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Pengangguran terjadi karena terbatasnya jumlah lapangan kerja yang tidak sebanding dengan jumlah pencari kerja. Salah satu penyebab kurangnya penyerapan tenaga kerja bagi yang sudah lulus kuliah, karena tujuan setelah lulus  mencari kerja, bukan menciptakan lapangan kerja baru. Perguruan Tinggi mempunyai peranan penting dalam menumbuhkan minat kewirausahaan. Sebagai upaya meningkatkan minat wirausaha masyarakat khususnya mahasiswa, perguruan tinggi memberikan mata kuliah pendidikan kewirausahaan.  Motivasi merupakan dorongan individu untuk berbuat sesuatu sesuai dengan tujuannya. Motivasi dapat mempengaruhi  minat seseorang dalam berwieausaha. Motivasi berwirausaha dapat mendorong mahasiswa untuk berperilaku aktif dalam berwirausaha. Lingkungan mempunyai pengaruh terhadap minat wirausaha. Lingkungan keluarga merupakan salah satu faktor yang mempengaruhi minat mahasiswa untuk berwirausaha Minat berwirausaha dapat tumbuh dan berkembang dengan baik pada mahasiswa yang tumbuh di lingkungan wirausahawan. Tujuan penelitian, untuk menguji dan menganalisis pengaruh pendidikan kewirausahaan, motivasi berwirusaha dan lingkungan keluarga terhadap minat berwirausaha pada mahasiwa Akademi Kesejahteraan Sosial Ibu Kartini. Metode penelitian ini menggunakan pendekatan kuantitatif diolah dengan metode statistic SPSS versi 20, menggunakan analisa data regresi linier berganda. Populasi diambil dari mahasiswa AKS Ibu Kartini yang sudah mengambil mata kuliah kewirausahaan. Mahasiswa semester IV sebanyak 75 mahasiswa, semester VI sebanyak 82 mahasiswa dan diambil menggunakan Random Sampel menggunakan rumus Slovin sebanyak 61 orang. Hasil penelitian: pendidikan kewiraushaan, motivasi berwirausaha dan lingkungan keluarga secara parsial dan simultan berpengaruh signifikan terhadap minat berwirausaha mahasiswa. Variabel yang paling berpengaruh adalah lingkungan keluarga yaitu dengan nilai beta 0,401. Motivasi berwirausaha berpengaruh sebesar 0,351, sedangkan pendidikan kewirausahaan berpengaruh sebesar 0,142    

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0.

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

Penelitian ini bertujuan untuk mengetahui pengaruh peta konsep terhadap hasil belajar biologi siswa kelas XI IPA SMAN 13 Padang Tahun Pelajaran 2016/2017. Jenis penelitiannya adalah eksperimen. Sampel penelitian sebanyak 64 orang diperoleh melalui teknik purposive sampling dan menghasilkan kelas eksperimen dan kelas kontrol. Instrumen pengumpulan data berupa soal tes hasil belajar ranah kognitif dan lembar observasi penilaian ranah afektif dan psikomotor. Analisis data menggunakan uji normalitas, homogenitas dan hipotesis. Hasil penelitian menunjukkan bahwa aspek kognitif pada kelas eksperimen memiliki mean 82,18 dengan persentase 65,625% dan kelas kontrol 70,46 dengan persentase 37,5%. Nilai rata-rata aspek afektif pada siswa kelas kontrol 83,43 dengan predikat sangat baik dan psikomotor 84,89 dengan predikat baik sedangkan nilai rata-rata afektif pada kelas kontrol 76,29 dengan predikat baik pada aspek psikomotor 73,03 dengan predikat cukup. Disimpulkan bahwa penggunaan peta konsep berpengaruh positif terhadap hasil belajar siswa dibandingkan dengan pembelajaran konvensional. Saran diharapkan kepada guru mata pelajaran biologi agar dapat lebih menerapkan peta konsep dalam pembelajaran untuk meningkatkan daya pikir, kreativitas dan ide siswa.

Background: This study is a literature study that employed descriptive qualitative research design with a library research approach to describe the risk of unsafe anal sex roles behavior among men who have sex with men (MSM) towards HIV transmission. In this literature study, the researcher used various written resources to obtain the data such as journal articles that were relevant to the present study. Purpose: This study focused on measuring the prevalence of risky anal sex roles among MSM and the risk of those roles towards HIV transmission. Result: The results of this study showed that the unsafe anal sex behavior among MSM towards HIV transmission was highly founded in the receptive role compared to the insertive role or versatile role. Conclusion: MSM who performed the receptive role during the unsafe anal sex were more exhibited by young MSM. In order to decrease the risk of sexual behavior among MSM, it is necessary to start it over young MSM. Therefore, the increasing incidence of HIV among MSM can be controlled as well.

Penelitian ini bertujuan untuk mengetahui hasil belajar siswa yang dibelajarkan dengan menggunakan model pembelajaran Index Card Match lebih tinggi dibandingkan yang dibelajarkan dengan Talking Stick pada materi protista di kelas X IPA MAS Cipta Simpang Dolok Tahun Ajaran 2020/2021. Penelitian ini merupakan penelitian kuantitatif dengan populasi yaitu anak kelas X IPA dengan Sampel X IPA-1 sebagai kelas eksperimen I dan X IPA-2 sebagai kelas eksperimen II. Instrumen dalam penelitian ini menggunakan tes hasil belajar bentuk pilihan ganda. Teknik  analisis data menggunakan uji t pada  taraf  signifikansi ?=0,05. Hasil uji hipotesis data postest Model pembelajaran Index Card Match dan Talking Stick  diperoleh t hitung = 2,1063 dan daftar t tabel = 2,0168. Jika, t hitung > t tabel maka Ha diterima Ho ditolak.

Di Indonesia jagung sering digunakan sebagai komoditas utama makanan pokok selain nasi. Tanaman jagung memiliki potensi terkena penyakit ataupun serangan hama kapan saja yang menyebabkan gagal panen. Penyakit yang dapat menyerang tanaman jagung bisa dilihat dari perubahan daun. Deteksi dini terhadap penyakit dapat mencegah penyakit menyebar lebih luas, salah satunya dengan perubahan yang terjadi pada daun jagung. Penelitian ini mencoba melakukan identifikasi daun yang tidak sehat dengan cara ekstraksi ciri dan warna pada citra untuk mendeteksi penyakit daun tanaman jagung yaitu hawar, bercak dan karat. Proses klasifikasi citra dilakukan melalui akusisi citra menjadi data latih dan uji, kemudian menghitung nilai hasil fitur ekstraksi warna dan ekstraksi ciri. GLCM (Gray-Level Cooccurrence Matrix) sebagai ekstraksi ciri dan HSV sebagai ekstraksi warna. KNN (K Nearest Neighbors) dengan jarak Euclidean untuk klasifikasi. Dari 160 data citra latih dan 40 citra uji menggunakan algoritma KNN-HSV-GLCM didapatkan hasil akurasi terbaik.yaitu 85% dengan menggunakan dengan nilai k adalah 3 dan jarak piksel 1 dan akurasi terendah dengan nilai k adalah 3 dan jarak piksel 3 sebesar 70%.

Kontaminasi bakteri patogen dalam produk makanan mahal bagi masyarakat dan industri. Metode tradisional untuk mendeteksi dan mengidentifikasi patogen bawaan makanan seperti Listeria monocytogenes biasanya memakan waktu 3-7 hari. Pada makalah ini, sistem klasifikasi dikembangkan untuk mengidentifikasi pengambilan citra bakteri menggunakan alat optical light scattering dan menghasilkan citra berbentuk grayscale. Algoritma klasifikasi yang diusulkan didasarkan pada Invariant Zernike Moment berbasis Support Vector Machine pada kernel Radial Chebyshev Moments yang dihitung dari dataset citra bakteri apda 4 genus yang digunakan sebagai dataset. Sebanyak 400 citra bakteri dengan 100 citra pada masing-masing jenis genus telah di uji dan menghasilkan akurasi pada proses indetifikasi dengan capaian sebesar 78,33% pada 5-fold Cross Validation.

This study aims to describe the cooperation of parents and teachers in developing students' faith in Ngenyan Asa Junior High School 2, West Kutai Regency in the Academic Year of 2020/2021. Through this study, collaboration between parents and teachers is one way to develop students' faith. This research is also to look further into the forms of cooperation carried out by parents and teachers and to describe the obstacles experienced by teachers and parents in developing students' faith.   The type of research used is descriptive research with a qualitative approach. Data were obtained by using interview and documentation methods. The research informants were 20 people. They are one principal, one Catholic religion teacher, nine students in grade VIII and nine parents of the students. The data analysis technique used is the Miles and Huberman technique which has three steps such as data reduction, data presentation, and conclusions.

The study aims to describe the sacrament of reconciliation as the renewal of the life of faith for the people in  the Stasi of St. Peter Majundre Parish of St.  Paul Buntok. Through this study, people are expected to realize and live the sacrament of reconciliation as a renewal of life in the life of the faithful. The type of research used is qualitative research with data collection techniques using interviews, and documentation. The data processed by 10 informants divided into two parts, namely eight people consisting of people in the Stasi St. Peter Majundre, one person working as the head of the parish in Stasi St. Peter Majundre and also one person working as Parish Priest in St. Paul Buntok Parish. Data analysis techniques use Miles and Huberman's theory which is divided into three stages, namely data reduction, data presentation, and inference.