SAMUEL MANURUNG - Academia.edu (original) (raw)
Papers by SAMUEL MANURUNG
METHODIKA: Jurnal Teknik Informatika dan Sistem Informasi
This study uses the Support Vector Machine method, where this method aims to obtain a classificat... more This study uses the Support Vector Machine method, where this method aims to obtain a classification model that has high accuracy or small error in classifying an image. The development of the medical world today is closely related and cannot be separated from the development of information technology that continues to grow. To be able to distinguish Magnetic Resonance Image (MRI) images detected by brain tumors, it is necessary to carry out a classification process using the Support Vector Machine (SVM) method. So we need an application for classifying brain tumors to facilitate medical work in determining the type of brain tumor disease. Image processing will use 2 types of brain tumors, namely Glioma and Meningioma.
International Journal of Informatics and Computation, May 29, 2020
Cooperatives are legal entities based on the principle of kinship, which consist of all members o... more Cooperatives are legal entities based on the principle of kinship, which consist of all members of natural or legal persons for the welfare of their members. Where most people want to open a business, it has to have a lot of capital to keep the business from running or growing. Kabanjahe The majority of the population opens a shop to meet their daily needs. The existence of a savings and loan unit can help people in the Kabanjahe region to open a business to improve the economy of people in Kabanjahe. Therefore, we need a system that is very helpful in the cooperative's transaction process. The Customer Relationship Management (CRM) application can support the notification process and simplify the cooperative payment process. This research can help cooperatives and cooperative members to conduct transactions and help members with notification of the funds spent and the date of the last payment of the paper.
Journal of Social Research
Marketing products through agency business agreements is a common practice when manufacturers see... more Marketing products through agency business agreements is a common practice when manufacturers seek to expand their reach within specific territories. In Indonesia, this arrangement is often driven by import and export restrictions imposed on international entities. Due to these restrictions, foreign entities, referred to as principals, must engage agents or representatives to facilitate the sale of their products within Indonesia. This agency relationship is predominantly built upon a contractual agreement. In this agreement, the agent commits to representing the principal's interests, including legal representation if necessary. Conversely, the principal consents to the agent's representation on their behalf, particularly in legal matters. To gather insights into this dynamic, a Conceptual Approach method is employed to collect data. It emphasizes the significance of legal certainty within the framework of formal agreements. In Indonesia, contract law protection is founded ...
Jurnal Pengabdian Pada Masyarakat METHABDI
Community Service aims to provide motivation and creativity and do business in Lumban Pea Timur V... more Community Service aims to provide motivation and creativity and do business in Lumban Pea Timur Village, Toba Regency. In this case, the method used is the lecture, discussion, and question and answer method. Through this, many inputs were obtained, regarding the motives of the business being carried out, whether the business or business being carried out was the first attempt to be carried out, whether it had failed in carrying out the business and had been given training to open the business. Finally, through a question and answer session that the community is willing to do business, the motivation is high, but it is necessary to provide training to the community and assistance as well as working capital assistance to the local community.
Jurnal Pengabdian Pada Masyarakat METHABDI
Learning that uses electronic services as a tool is known in general as e-learning or LMS (Learni... more Learning that uses electronic services as a tool is known in general as e-learning or LMS (Learning Management System). Training on e-learning is realized in Community Service Activities (PKM) as the implementation of the Tri Dharma of Higher Education as well as sharing and contributing ideas and transferring knowledge and technology for teachers and students at SMA Masehi GBKP, Brastagi. This service activity was carried out for a day, with material on Making Online Learning Media during the COVID-19 Pandemic. The material for the activities carried out included making online learning media using Edmodo and Easy Class. The online learning media is one of the effective solutions to facilitate online teaching and learning activities for teachers and students. His presence, which is increasingly easy to find, certainly helps teachers and students stay safe studying at home, without being limited by place and time.
Journal of Information and Technology, Sep 3, 2022
Having teachers, teaching staff and professional staff is a must for schools in carrying out a qu... more Having teachers, teaching staff and professional staff is a must for schools in carrying out a quality education process, as is the case with SMP Negeri 1 Kota Tebing Tinggi. For this reason, schools always encourage the improvement of teacher professionalism by monitoring teacher performance in implementing their duties so that they can achieve predetermined competency standards. The creation of a decision support system is one way to assist in determining teacher performance assessments at SMP Negeri 1 Kota Tebing Tinggi and is expected to The system is able to determine the best teacher or employee based on ranking. Decision Support System (DSS) is a system that produces an alternative decision that can be used as a tool in making a decision. The VIKOR method was chosen because this method determines the weight value for each attribute, then proceeds with a ranking process that will select the best alternative from a number of alternatives, in this case the alternative in question is the teacher who has the highest teacher performance assessment (PKG) based on the criteria specified. determined and questionnaires filled out by students and school principals..
Journal of Information and Technology, Sep 3, 2022
The research that the author made discusses the application of the exponential comparison method ... more The research that the author made discusses the application of the exponential comparison method (MPE) in determining thesis topics, supervisors and comparative lecturers of case studies at the Faculty of Computer Science, Indonesian Methodist University which aims to produce decisions in the selection of thesis topics, supervisors and comparison lecturers according to the criteria in Indonesian Methodist University. A decision support system (SPK) is needed that can find the student title value from each criterion that has been determined by the Indonesian Methodist University for the decision-making process. Applying the Exponential Comparison Method (MPE) using the criteria that have been determined by the campus, namely being registered as active students, having completed a minimum of 100 credits, students conducting research and compiling thesis manuscripts. The decision support system for selecting topic titles, supervisors and comparison lecturers made by the author uses the PHP programming language, and uses a MySQL database that is run on the Windows operating system.
Journal of Information and Technology
The development of e-commerce at this time is increasingly rapidly marked by the increasing numbe... more The development of e-commerce at this time is increasingly rapidly marked by the increasing number of internet users in Indonesia. The conventional buying and selling process is still widely used in the era of increasingly rapid development of internet technology. However, the conventional buying and selling process is considered inefficient because it requires sellers and buyers to meet directly and also the sales coverage is felt to be less broad, so an efficient sales media is needed and has a broad coverage. So that these problems are not sustainable, an e-commerce website with a business to customer model will be built. The built e-commerce will provide a questionnaire page for customers which will later be implemented by the customer satisfaction index (CSI) method which produces a customer satisfaction index for the e-commerce that has been built. For software development, using PHP (Pear Hypertext Preprocessor) and HTML (HyperText Markup Language) as programming languages, M...
Journal of Information and Technology
Promotion is a transfer from one position to another that has a higher status and responsibility.... more Promotion is a transfer from one position to another that has a higher status and responsibility. For this reason, the company always encourages employee professionalism improvement by monitoring employee performance in implementing their duties so that they can achieve predetermined competency standards. Making a decision support system is one way to assist in determining employee performance appraisals at PT BPR Pijer Podi Kekelengen and it is hoped that the system will able to determine the employees who want to be promoted based on ranking. Decision Support System (DSS) is a system that produces an alternative decision that can be used as a tool in making a decision. The VIKOR method was chosen because this method determines the weight value for each attribute, then proceeds with a ranking process that will select the best alternative from a number of alternatives, in this case the alternative in question is the employee who has the lowest score based on the criteria determined ...
Educoretax
This article aims to determine the financial performance of PT Kimia Farma based on financial sta... more This article aims to determine the financial performance of PT Kimia Farma based on financial statement analysis and DGT benchmark analysis according to SE-96/PJ/2009 regarding the Total Benchmarking Ratio and its Utilization. Financial statement analysis is the process of analyzing financial statements used by users of financial statements for decision making. Benchmarking is the process of comparing the financial performance of similar companies with certain ratios to determine whether the company is fair or not. The method used in this study is a qualitative method with secondary data in the form of financial statement data sourced from the Indonesia Stock Exchange (IDX). The financial statements used are the 2019-2021 financial statements before, during, and after the Covid-19 pandemic took place. What is meant by post-pandemic is when the Covid-19 rate begins to decline from its peak in 2021. The results show that there is a significant increase, but it is far from efficient. U...
Akuntansiku
Pandemi covid-19 menyebabkan banyak perubahan termasuk sektor bisnis. Banyak perusahaan mengalami... more Pandemi covid-19 menyebabkan banyak perubahan termasuk sektor bisnis. Banyak perusahaan mengalami penurunan kinerja perusahaan akibat adanya pandemi ini. Salah satu yang terkena dampaknya adalah PT Astra Agro Lestari. Perusahaan ini bergerak di bidang industri perkebunan. Masalah yang timbul adalah akibat adanya pandemi covid-19 operasional perusahaan terganggu. Tujuan dari penelitian ini adalah untuk mengetahui kinerja perusahaan pada masa pandemi covid-19 dengan menggunakan analisa rasio dari laporan keuangan perusahaan. Metode yang digunakan adalah metode kualitatif dengan data sekunder berupa laporan keuangan dari laman bursa efek Indonesia. Hasilnya menunjukkan bahwa dari sisi kemampuan perusahaan untuk memperoleh pendapatan (profitabilitas), dapat dikatakan cukup baik karena terdapat banyak peningkatan dari sisi penjualan, penekan beban opersional, arus kas, dan lainnya. Dalam kemampuan efektivitas perusahaan dalam mengelola aktivanya secara umum dapat dikatakan baik, walaupun...
Hello World Jurnal Ilmu Komputer
Umur Harapan Hidup merupakan rata-rata jumlah tahun kehidupan yang masih dijalani oleh seseorang ... more Umur Harapan Hidup merupakan rata-rata jumlah tahun kehidupan yang masih dijalani oleh seseorang yang telah berhasil mencapai umur tertentu. Umur Harapan Hidup merupakan alat untuk mengevaluasi kinerja pemerintah dalam meningkatkan kesejahteraan penduduk pada umumnya, dan meningkatkan derajat kesehatan pada khususnya. Tujuan dari tulisan ini adalah untuk mengestimasi Umur Harapan Hidup di Sumatera Utara, sehingga pemerintah Sumatera Utara memiliki tolak ukur dalam menentukan kebijakan untuk lebih meningkatkan derajat kesehatan dan kesehatan penduduk di negara nya masing-masing. Prediksi dalam tulisan ini akan menggunakan metode Jaringan Saraf Conjugate Gradient Fletcher-Reeves. Data yang digunakan pada tulisan ini adalah Data Umur Harapan Hidup Saat lahir di Sumatera Utara. Sumber data berasal dari Badan Pusat Statistik. Hasil dari penelitian ini diharapkan mampu menjadi rujukan bagi pemerintah Sumatera Utara untuk lebih memperhatikan tingkat kesehatan dan kesejahteraan penduduknya,...
Akuntansiku
One of the efforts made by the Directorate General of Taxes to collect tax debts that have not be... more One of the efforts made by the Directorate General of Taxes to collect tax debts that have not been paid off by the tax insurer is taking hostage (gijzeling). Gijzeling can be defined as a temporary restraint on the freedom of the tax bearer by placing him in a certain place. In the implementation of gijzeling, there are pros and cons regarding whether or not taking hostage is a violation of the human rights of the tax payer. In addition, questions arise regarding the effectiveness of the implementation of gijzeling on tax debt collection and state revenues as well as obstacles in its implementation. This study uses a qualitative method with a literature study approach. The results of this study indicate that the implementation of gijzeling does not violate the human rights of the tax bearer. The implementation of hostage taking in Indonesia is also quite effective, although it faces several obstacles, both from the DGT side, taxpayers, other agencies, and related regulations. Salah...
eProceedings of Engineering, Dec 1, 2020
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi, Oct 17, 2018
Majalah Ilmiah Methoda, Apr 30, 2018
Siswa/i SMA kelas XII biasanya sering dipusingkan dengan yang namanya jurusan kuliah. Karena juru... more Siswa/i SMA kelas XII biasanya sering dipusingkan dengan yang namanya jurusan kuliah. Karena jurusan kuliah itu akan menentukan akan jadi apa saat dewasa nanti dan bukan hanya itu tetapi juga menentukan apakah kita akan mampu atau tidak saat mengikuti pembelajarannya. Sering sekali para siswa kelas XII SMA memilih jurusan secara asal-asalan, dari mulai mengikut teman, disuruh orang tua, dan hal itu tentunya akan membuat siswa tersebut kewalahan saat kuliah nanti. Metode Profile Matching dapat digunakan untuk mendukung pembuat keputusan dalam memilih beberapa alternatif. Setiap pembuat keputusan harus memiliki sebuah alternatif yang sesuai dengan tujuan yang dirumuskan. Aplikasi ini sendiri nantinya adalah berbasis android dikarenakan pada dewasa ini seseorang pasti memiliki device android dan sudah menjadi kebutuhan primer setiap orang. Dengan memanfaatkan metode Profile Matching terutama untuk menentukan jurusan berdasarkan kepribadian siswa/i kelas 3 SMA pengambilan keputusan aka...
2019 International Conference of Computer Science and Information Technology (ICoSNIKOM), 2019
One method in the decision support system for the selection of the best teacher is used Multi-Obj... more One method in the decision support system for the selection of the best teacher is used Multi-Objective optimization by Ratio Analysis (MOORA). Previous studies were not weighted on various criteria but only normalized. To obtain more optimal or accurate results, this paper uses analysis that starts with MOORA and ends with SAW. Weight (W) value on each Criterion (C) is adjusted to the needs of the research object. This research shows that MOORA & SAW give better result than MOORA, because of the previous research, the MOORA method was not given the weight of each criterion. The 4 best alternatives out of 24 alternatives with value alternative 1=0.524, Alternative 4=0.478, alternative 3= 0.476, alternative 2=0.47S are the results of the MOORA and SAW Method and the best alternative order of the MOORA results in previous studies is Alternative 1=9.95, Alternative 2 =9.50, Alternative 4=9.31, Alternative 3=9.20.
Penelitian ini bertujuan untuk mengetahui tingkat Organizational Citizenship Behaviour (OCB) di B... more Penelitian ini bertujuan untuk mengetahui tingkat Organizational Citizenship Behaviour (OCB) di Best Western Premier La Grande Hotel Bandung dengan menggunakan metode kuantitatif. Teknik pengumpulan data adalah survei menggunakan kuesioner yang dibagikan ke 60 responden random sampling. Berdasarkan hasil penelitian yang telah dilakukan kepada karyawan menunjukan bahwa tingkat Organizational Citizenship Behavior karyawan hotel tersebut sangat tinggi dengan skor rata-rata tertinggi pada dimensi Courtesy. Hal tersebut harus tetap dijaga karena semakin tinggi tingkat Organizational Citizenship.
METHODIKA: Jurnal Teknik Informatika dan Sistem Informasi
This study uses the Support Vector Machine method, where this method aims to obtain a classificat... more This study uses the Support Vector Machine method, where this method aims to obtain a classification model that has high accuracy or small error in classifying an image. The development of the medical world today is closely related and cannot be separated from the development of information technology that continues to grow. To be able to distinguish Magnetic Resonance Image (MRI) images detected by brain tumors, it is necessary to carry out a classification process using the Support Vector Machine (SVM) method. So we need an application for classifying brain tumors to facilitate medical work in determining the type of brain tumor disease. Image processing will use 2 types of brain tumors, namely Glioma and Meningioma.
International Journal of Informatics and Computation, May 29, 2020
Cooperatives are legal entities based on the principle of kinship, which consist of all members o... more Cooperatives are legal entities based on the principle of kinship, which consist of all members of natural or legal persons for the welfare of their members. Where most people want to open a business, it has to have a lot of capital to keep the business from running or growing. Kabanjahe The majority of the population opens a shop to meet their daily needs. The existence of a savings and loan unit can help people in the Kabanjahe region to open a business to improve the economy of people in Kabanjahe. Therefore, we need a system that is very helpful in the cooperative's transaction process. The Customer Relationship Management (CRM) application can support the notification process and simplify the cooperative payment process. This research can help cooperatives and cooperative members to conduct transactions and help members with notification of the funds spent and the date of the last payment of the paper.
Journal of Social Research
Marketing products through agency business agreements is a common practice when manufacturers see... more Marketing products through agency business agreements is a common practice when manufacturers seek to expand their reach within specific territories. In Indonesia, this arrangement is often driven by import and export restrictions imposed on international entities. Due to these restrictions, foreign entities, referred to as principals, must engage agents or representatives to facilitate the sale of their products within Indonesia. This agency relationship is predominantly built upon a contractual agreement. In this agreement, the agent commits to representing the principal's interests, including legal representation if necessary. Conversely, the principal consents to the agent's representation on their behalf, particularly in legal matters. To gather insights into this dynamic, a Conceptual Approach method is employed to collect data. It emphasizes the significance of legal certainty within the framework of formal agreements. In Indonesia, contract law protection is founded ...
Jurnal Pengabdian Pada Masyarakat METHABDI
Community Service aims to provide motivation and creativity and do business in Lumban Pea Timur V... more Community Service aims to provide motivation and creativity and do business in Lumban Pea Timur Village, Toba Regency. In this case, the method used is the lecture, discussion, and question and answer method. Through this, many inputs were obtained, regarding the motives of the business being carried out, whether the business or business being carried out was the first attempt to be carried out, whether it had failed in carrying out the business and had been given training to open the business. Finally, through a question and answer session that the community is willing to do business, the motivation is high, but it is necessary to provide training to the community and assistance as well as working capital assistance to the local community.
Jurnal Pengabdian Pada Masyarakat METHABDI
Learning that uses electronic services as a tool is known in general as e-learning or LMS (Learni... more Learning that uses electronic services as a tool is known in general as e-learning or LMS (Learning Management System). Training on e-learning is realized in Community Service Activities (PKM) as the implementation of the Tri Dharma of Higher Education as well as sharing and contributing ideas and transferring knowledge and technology for teachers and students at SMA Masehi GBKP, Brastagi. This service activity was carried out for a day, with material on Making Online Learning Media during the COVID-19 Pandemic. The material for the activities carried out included making online learning media using Edmodo and Easy Class. The online learning media is one of the effective solutions to facilitate online teaching and learning activities for teachers and students. His presence, which is increasingly easy to find, certainly helps teachers and students stay safe studying at home, without being limited by place and time.
Journal of Information and Technology, Sep 3, 2022
Having teachers, teaching staff and professional staff is a must for schools in carrying out a qu... more Having teachers, teaching staff and professional staff is a must for schools in carrying out a quality education process, as is the case with SMP Negeri 1 Kota Tebing Tinggi. For this reason, schools always encourage the improvement of teacher professionalism by monitoring teacher performance in implementing their duties so that they can achieve predetermined competency standards. The creation of a decision support system is one way to assist in determining teacher performance assessments at SMP Negeri 1 Kota Tebing Tinggi and is expected to The system is able to determine the best teacher or employee based on ranking. Decision Support System (DSS) is a system that produces an alternative decision that can be used as a tool in making a decision. The VIKOR method was chosen because this method determines the weight value for each attribute, then proceeds with a ranking process that will select the best alternative from a number of alternatives, in this case the alternative in question is the teacher who has the highest teacher performance assessment (PKG) based on the criteria specified. determined and questionnaires filled out by students and school principals..
Journal of Information and Technology, Sep 3, 2022
The research that the author made discusses the application of the exponential comparison method ... more The research that the author made discusses the application of the exponential comparison method (MPE) in determining thesis topics, supervisors and comparative lecturers of case studies at the Faculty of Computer Science, Indonesian Methodist University which aims to produce decisions in the selection of thesis topics, supervisors and comparison lecturers according to the criteria in Indonesian Methodist University. A decision support system (SPK) is needed that can find the student title value from each criterion that has been determined by the Indonesian Methodist University for the decision-making process. Applying the Exponential Comparison Method (MPE) using the criteria that have been determined by the campus, namely being registered as active students, having completed a minimum of 100 credits, students conducting research and compiling thesis manuscripts. The decision support system for selecting topic titles, supervisors and comparison lecturers made by the author uses the PHP programming language, and uses a MySQL database that is run on the Windows operating system.
Journal of Information and Technology
The development of e-commerce at this time is increasingly rapidly marked by the increasing numbe... more The development of e-commerce at this time is increasingly rapidly marked by the increasing number of internet users in Indonesia. The conventional buying and selling process is still widely used in the era of increasingly rapid development of internet technology. However, the conventional buying and selling process is considered inefficient because it requires sellers and buyers to meet directly and also the sales coverage is felt to be less broad, so an efficient sales media is needed and has a broad coverage. So that these problems are not sustainable, an e-commerce website with a business to customer model will be built. The built e-commerce will provide a questionnaire page for customers which will later be implemented by the customer satisfaction index (CSI) method which produces a customer satisfaction index for the e-commerce that has been built. For software development, using PHP (Pear Hypertext Preprocessor) and HTML (HyperText Markup Language) as programming languages, M...
Journal of Information and Technology
Promotion is a transfer from one position to another that has a higher status and responsibility.... more Promotion is a transfer from one position to another that has a higher status and responsibility. For this reason, the company always encourages employee professionalism improvement by monitoring employee performance in implementing their duties so that they can achieve predetermined competency standards. Making a decision support system is one way to assist in determining employee performance appraisals at PT BPR Pijer Podi Kekelengen and it is hoped that the system will able to determine the employees who want to be promoted based on ranking. Decision Support System (DSS) is a system that produces an alternative decision that can be used as a tool in making a decision. The VIKOR method was chosen because this method determines the weight value for each attribute, then proceeds with a ranking process that will select the best alternative from a number of alternatives, in this case the alternative in question is the employee who has the lowest score based on the criteria determined ...
Educoretax
This article aims to determine the financial performance of PT Kimia Farma based on financial sta... more This article aims to determine the financial performance of PT Kimia Farma based on financial statement analysis and DGT benchmark analysis according to SE-96/PJ/2009 regarding the Total Benchmarking Ratio and its Utilization. Financial statement analysis is the process of analyzing financial statements used by users of financial statements for decision making. Benchmarking is the process of comparing the financial performance of similar companies with certain ratios to determine whether the company is fair or not. The method used in this study is a qualitative method with secondary data in the form of financial statement data sourced from the Indonesia Stock Exchange (IDX). The financial statements used are the 2019-2021 financial statements before, during, and after the Covid-19 pandemic took place. What is meant by post-pandemic is when the Covid-19 rate begins to decline from its peak in 2021. The results show that there is a significant increase, but it is far from efficient. U...
Akuntansiku
Pandemi covid-19 menyebabkan banyak perubahan termasuk sektor bisnis. Banyak perusahaan mengalami... more Pandemi covid-19 menyebabkan banyak perubahan termasuk sektor bisnis. Banyak perusahaan mengalami penurunan kinerja perusahaan akibat adanya pandemi ini. Salah satu yang terkena dampaknya adalah PT Astra Agro Lestari. Perusahaan ini bergerak di bidang industri perkebunan. Masalah yang timbul adalah akibat adanya pandemi covid-19 operasional perusahaan terganggu. Tujuan dari penelitian ini adalah untuk mengetahui kinerja perusahaan pada masa pandemi covid-19 dengan menggunakan analisa rasio dari laporan keuangan perusahaan. Metode yang digunakan adalah metode kualitatif dengan data sekunder berupa laporan keuangan dari laman bursa efek Indonesia. Hasilnya menunjukkan bahwa dari sisi kemampuan perusahaan untuk memperoleh pendapatan (profitabilitas), dapat dikatakan cukup baik karena terdapat banyak peningkatan dari sisi penjualan, penekan beban opersional, arus kas, dan lainnya. Dalam kemampuan efektivitas perusahaan dalam mengelola aktivanya secara umum dapat dikatakan baik, walaupun...
Hello World Jurnal Ilmu Komputer
Umur Harapan Hidup merupakan rata-rata jumlah tahun kehidupan yang masih dijalani oleh seseorang ... more Umur Harapan Hidup merupakan rata-rata jumlah tahun kehidupan yang masih dijalani oleh seseorang yang telah berhasil mencapai umur tertentu. Umur Harapan Hidup merupakan alat untuk mengevaluasi kinerja pemerintah dalam meningkatkan kesejahteraan penduduk pada umumnya, dan meningkatkan derajat kesehatan pada khususnya. Tujuan dari tulisan ini adalah untuk mengestimasi Umur Harapan Hidup di Sumatera Utara, sehingga pemerintah Sumatera Utara memiliki tolak ukur dalam menentukan kebijakan untuk lebih meningkatkan derajat kesehatan dan kesehatan penduduk di negara nya masing-masing. Prediksi dalam tulisan ini akan menggunakan metode Jaringan Saraf Conjugate Gradient Fletcher-Reeves. Data yang digunakan pada tulisan ini adalah Data Umur Harapan Hidup Saat lahir di Sumatera Utara. Sumber data berasal dari Badan Pusat Statistik. Hasil dari penelitian ini diharapkan mampu menjadi rujukan bagi pemerintah Sumatera Utara untuk lebih memperhatikan tingkat kesehatan dan kesejahteraan penduduknya,...
Akuntansiku
One of the efforts made by the Directorate General of Taxes to collect tax debts that have not be... more One of the efforts made by the Directorate General of Taxes to collect tax debts that have not been paid off by the tax insurer is taking hostage (gijzeling). Gijzeling can be defined as a temporary restraint on the freedom of the tax bearer by placing him in a certain place. In the implementation of gijzeling, there are pros and cons regarding whether or not taking hostage is a violation of the human rights of the tax payer. In addition, questions arise regarding the effectiveness of the implementation of gijzeling on tax debt collection and state revenues as well as obstacles in its implementation. This study uses a qualitative method with a literature study approach. The results of this study indicate that the implementation of gijzeling does not violate the human rights of the tax bearer. The implementation of hostage taking in Indonesia is also quite effective, although it faces several obstacles, both from the DGT side, taxpayers, other agencies, and related regulations. Salah...
eProceedings of Engineering, Dec 1, 2020
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi, Oct 17, 2018
Majalah Ilmiah Methoda, Apr 30, 2018
Siswa/i SMA kelas XII biasanya sering dipusingkan dengan yang namanya jurusan kuliah. Karena juru... more Siswa/i SMA kelas XII biasanya sering dipusingkan dengan yang namanya jurusan kuliah. Karena jurusan kuliah itu akan menentukan akan jadi apa saat dewasa nanti dan bukan hanya itu tetapi juga menentukan apakah kita akan mampu atau tidak saat mengikuti pembelajarannya. Sering sekali para siswa kelas XII SMA memilih jurusan secara asal-asalan, dari mulai mengikut teman, disuruh orang tua, dan hal itu tentunya akan membuat siswa tersebut kewalahan saat kuliah nanti. Metode Profile Matching dapat digunakan untuk mendukung pembuat keputusan dalam memilih beberapa alternatif. Setiap pembuat keputusan harus memiliki sebuah alternatif yang sesuai dengan tujuan yang dirumuskan. Aplikasi ini sendiri nantinya adalah berbasis android dikarenakan pada dewasa ini seseorang pasti memiliki device android dan sudah menjadi kebutuhan primer setiap orang. Dengan memanfaatkan metode Profile Matching terutama untuk menentukan jurusan berdasarkan kepribadian siswa/i kelas 3 SMA pengambilan keputusan aka...
2019 International Conference of Computer Science and Information Technology (ICoSNIKOM), 2019
One method in the decision support system for the selection of the best teacher is used Multi-Obj... more One method in the decision support system for the selection of the best teacher is used Multi-Objective optimization by Ratio Analysis (MOORA). Previous studies were not weighted on various criteria but only normalized. To obtain more optimal or accurate results, this paper uses analysis that starts with MOORA and ends with SAW. Weight (W) value on each Criterion (C) is adjusted to the needs of the research object. This research shows that MOORA & SAW give better result than MOORA, because of the previous research, the MOORA method was not given the weight of each criterion. The 4 best alternatives out of 24 alternatives with value alternative 1=0.524, Alternative 4=0.478, alternative 3= 0.476, alternative 2=0.47S are the results of the MOORA and SAW Method and the best alternative order of the MOORA results in previous studies is Alternative 1=9.95, Alternative 2 =9.50, Alternative 4=9.31, Alternative 3=9.20.
Penelitian ini bertujuan untuk mengetahui tingkat Organizational Citizenship Behaviour (OCB) di B... more Penelitian ini bertujuan untuk mengetahui tingkat Organizational Citizenship Behaviour (OCB) di Best Western Premier La Grande Hotel Bandung dengan menggunakan metode kuantitatif. Teknik pengumpulan data adalah survei menggunakan kuesioner yang dibagikan ke 60 responden random sampling. Berdasarkan hasil penelitian yang telah dilakukan kepada karyawan menunjukan bahwa tingkat Organizational Citizenship Behavior karyawan hotel tersebut sangat tinggi dengan skor rata-rata tertinggi pada dimensi Courtesy. Hal tersebut harus tetap dijaga karena semakin tinggi tingkat Organizational Citizenship.