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PENGHINDARAN PAJAK MELALUI PERJANJIAN PENGIKATAN JUAL BELI DENGAN KUASA JUAL YANG DIBUAT DI HADAPAN NOTARIS DI JAKARTA UTARA Handayani, Esti
NOTARIUS Vol 1, No 1 (2009): Jurnal Studi Kenotariatan
Publisher : Magiseter Kenotariatan Universitas Diponegoro

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Abstract

Pajak adalah iuran kepada negara yang dapat dipaksakan yang terutang menurut ketentuan perundang-undangan tanpa mendapat prestasi kembali yang langsung dapat ditunjuk yang tujuannya untuk digunakan membiayai pengeluaran publik sehubungan dengan tugas negara untuk menyelenggarakan pemerintahan. Setiap transaksi pengalihan hak atas tanah dan/atau bangunan dikenakan Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB), yang dihitung berdasarkan tarif final yang telah ditentukan dikalikan dengan nilai transaksi sebagai dasar pengenaan pajak.  dalam kondisi perekonomian yang masih terpuruk, banyak dari antara masyarakat yang melakukan transaksi penjualan hak-hak atas tanah dan/atau bangunan yang menderita kerugian, akan tetapi pajaknya tetap harus dibayar,  padahal  seharusnya PPh baru dipungut apabila Wajib Pajak mendapat keuntungan (ability to pay). Hal ini menimbulkan upaya penghindaran pajak dalam transaksi tanah, khususnya Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dengan jalan membuat Perjanjian Pengikatan Jual Beli Tanah dan Kuasa Jual  di hadapan Notaris.Kata Kunci : Penghindaran Pajak, Pengikatan Jual Beli, Kuasa JualPermalink : http://ejournal.undip.ac.id/index.php/notarius/article/view/1125
Classical Music and Anxiety In primigravida mother Trimester III R, Wiwin Renny; Handayani, Esti; Winarsih, Sri
Jurnal Riset Kesehatan Vol 1, No 2 (2012): Mei 2012
Publisher : UPPM Politeknik Kesehatan Kementrian Kesehatan Semarang

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Abstract

This study aims to determine the different levels of anxiety before and after classical music in the third trimester primigravida pregnant women. The subjects in this study is the first time pregnant women at 28-40 weeks of gestation between the health center located in Magelang regency Mungkid. The sampling technique used was purposive sampling method. Scale refers to pregnant women anxiety scale is Hamilton Anxiety Rating Scale (HARS). This type of research is a quasi-experimental studies, using pre and post test design group. There are differences in levels of anxiety before and after administration of classical music in the third trimester primigravida pregnant women.
PENGARUH NILAI PELANGGAN DAN DAYA TARIK IKLAN TERHADAP LOYALITAS KLIEN PT. MEGA JASA REINSURANCE BROKERS Handayani, Esti; Siahaan, Herlina Budiraswati
Jurnal Pengembangan Wiraswasta Vol 18, No 2 (2016): JPW Edisi Agustus 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jpw.v18i2.43

Abstract

The insurance company is a non-bank financial institutions which have a role that is not much different from the bank, which is engaged in the services provided to the community in addressing the risks that occur in the future. Along with the development of the insurance business is a lot of things to be done by the provider of insurance services in order to win the competition and to keep eksitensinya. In order to survive and win the competition in the world of services required for competitiveness, performance and good quality from all sources owned by the state, particularly the human resources (HR) quality and modern thinking. PT. Mega Jasa Reinsurance Brokers (Mega Re) as one of the leading local reinsurance brokerage firm, will fully understand the problems it faces with regard to the regulations applied by the regulator, but the PT. Mega Jasa Reinsurance Brokers (Mega Re) also understand the importance of service to our clients. Because the only reason for existence is the presence of a reinsurance broker loyal clients. Efforts can be made by insurance companies in creating and improving customer loyalty, among others, increase customer value, the appeal of advertising. Based on these things, has encouraged the author to discuss the Effect of Customer Value and Attractiveness Advertising Client Loyalty at PT Mega Jasas Reinsurance Brokers.To provide relevant answers to the problems encountered in analyzing the problem at PT Mega Services Reinsurance Brokers, the authors use the method of Multiple Linear Regression Analysis with SPSS. Through this analysis is obtained picture of whether there is influence of customer value and appeal of advertising on client loyalty statistically.Based on the analysis and discussion, it can be concluded that the calculation results of multiple linear regression analysis between customer value and appeal of advertising on client loyalty there is a positive influence. Therefore it can be interpreted that the customer value and appeal of advertising employed by PT Mega Jasa Reinsurance Brokers have a positive influence on client loyalty, therefore, must be maintained and enhanced. Key words:Customer Value, Fascination Advertising, Client Loyalty
DIMENSI KEWIRAUSAHAAN, PENDIDIKAN DAN KECERDASAN EMOSIONAL TERHADAP MOTIVASI DAN KINERJA USAHA PEREMPUAN BERWIRAUSAHA DI DKI JAKARTA Mahmudah, Siti; Handayani, Esti
Jurnal Pengembangan Wiraswasta Vol 19, No 3 (2017): JPW Edisi Desember 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jpw.v19i3.101

Abstract

Penelitian ini bertujuan untuk menganalisis dan menggambarkan variabel-variabel yang mempengaruhi motivasi berwirausaha dan kinerja usaha perempuan berwirausaha di DKI Jakarta. Dengan menganalisis Dimensi Kewirausahaan, Pendidikan dan Kecerdasan Emosional pengaruhnya terhadap Motivasi dan dampaknya pada Kinerja Usaha Perempuan Berwirausaha.Populasi penelitian ini adalah  yang tergabung dalam Perempuan Berwirausaha yaitu 200 orang. Sampel penelitian dengan Insidental Sampling yaitu mengambil sampel berdasarkan jumlah populasi yang dapat ditemui.Hasil penelitian menunjukkan terdapat pengaruh Dimensi Kewirausahaan, Pendidikan, dan Kecerdasasan Emosional terhadap Motivasi dan dampaknya pada Kinerja Usaha Perempuan Berwirausaha. Dimensi Kewirausahaan, Pendidikan,  dan Kecerdasan Emosional pengaruhnya terhadap Motivasi dan dampaknya pada Kinerja Usaha Perempuan Berwirausaha sebesar 83%. Terdapat pengaruh Dimensi Kewirausahaan terhadap Motivasi dengan arah positif. Terdapat pengaruh positif dan signifikan Pendidikan  terhadap Motivasi. Tidak erdapat pengaruh Kecerdasan Emosional terhadap Motivasi. Motivasi  berpengaruh signifikan terhadap Kinerja Usaha sehingga hipotesis kelima dapat diterima. Kata kunci:Dimensi Kewirausahaan, Pendidikan, Kecerdasan Emosional, Motivasi, Kinerja Usaha
PENGARUH KADAR POLIETILEN GLIKOL (PEG) 400 TERHADAP PELEPASAN NATRIUM DIKLOFENAK DARI SEDIAAN TRANSDERMAL PATCH TYPE MATRIKS Fridayanti, Aditya; Handayani, Esti; Isnaeni, Isnaeni
Journal of Tropical Pharmacy and Chemistry Vol 1 No 1 (2010): Journal of Tropical Pharmacy and Chemistry
Publisher : Faculty of Pharmacy, Universitas Mulawarman, Samarinda, Indonesia, 75117

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.599 KB) | DOI: 10.25026/jtpc.v1i1.1

Abstract

The sodium diclofenac realeased from transdermal patch of combination of EC N–20 and PVP K–30 with ratio 6:4 with plasticizer PEG 400 5% (formula 1), PEG 400 10% (formula 2) and PEG 400 20% (formula 3) was investigated. The percentage of moisture contents was calculated as a difference between initial and final weight with respect to final weight. The homogeneity of patch surface was determined using fluorescence microscope and scanning electron microscope (SEM). Released test using dissolution apparatus were carried out in 500 mL of phosphate buffer saline pH 7.4 ± 0.05 at temperature 37 ± 0.5°C with speed of swirl 50 rpm. Results were analyzed by statistic programmed of SPSS using one way analysis of variance with degree of believed 95% (α = 0,05), showed that that the combination of EC N–20 and PVP K–30 at ratio 6:4 with plasticizer PEG 400 5% was the best choice for manufacturing transdermal patch based on physicochemical and the release profile.   ABSTRAK Telah dilakukan penelitian pelepasan sodium diklofenak dari transdemal Patch kombinasi matriks EC N–20 dan PVP K–30 dengan rasio 6:4 dan plasticizier PEG 400 5 % (formula 1), PEG 400 10% (formula 2), dan PEG 400 20 %. Persentase kadar air dihitung sebagai perbedaan antara berat awal dan akhir. Homogenitas dari permukaan Patch di determinasi menggunakan Mikroskop flourescence dan SEM. Uji pelepasan dilakukan menggunakan alat uji dissolusi dalam 500 mL larutan salin fosfat buffer pH 7.4 ± 0.05 pada suhu 37 ± 0.5°C dengan kecepatan pengadukan 50 rpm. Hasil di analisis menggunakan program statistik SPSS analisis one way variance (ANAVA) dengan tingkat kepercayaan 95% (α = 0,05), menunjukkan bahwa kombinasi dari EC N–20 and PVP K–30 pada rasio 6:4 dengan plasticizer PEG 400 5% merupakan pilihan terbaik untuk industri Patch transdemal berdasarkan fisikokimia dan profil pelepasan.
KEUNGGULAN BERSAING UKM YANG DIPENGARUHI OLEH ORIENTASI PASAR DAN INOVASI PRODUK Alwi, Taufik; Handayani, Esti
Jurnal Pengembangan Wiraswasta Vol 20, No 3 (2018): JPW Edisi Desember 2018
Publisher : LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jpw.v20i3.256

Abstract

Keberlangsungan bisnis di sektor UKM tidak terlepas dari strategi yang berorientasi pasar dan inovasi produk guna meraih keunggulan bersaing. Penelitian ini bertujuan untuk mengetahui pengaruh orientasi pasar dan inovasi produk terhadap keunggulan bersaing. Metode penelitian yang digunakan adalah survei, melibatkan 35 orang sampel penelitian secara purposive non random sampling yang difokuskan pada restoran/kafe yang mengusung tagline cita rasa mancanegara di Jalan Margonda Raya Kota Depok. Alat analisis yang digunakan berupa uji asumsi klasik, uji validitas dan reliabilitas, uji korelasi parsial dan berganda, uji regresi, uji t dan uji ANOVA.      Penelitian menemukan bahwa orientasi pasar dan inovasi produk berkontribusi pengaruh terhadap keunggulan bersaing sebesar 85,3%. Model persamaan regresi linear berganda, Y = 13,702 + 0,542 X1 + 0,314 X2.  Berdasarkan uji hipotesis disimpulkan bahwa variabel orientasi pasar perpengaruh positif terhadap keunggulan bersaing, demikian pula variabel inovasi produk berpengaruh positif terhadap keunggulan bersaing. Bagi pelaku bisnis UKM sangat perlu untuk memberikan atensi dalam mendesain strategi peningkatan keunggulan bersaing melalui penekanan pada strategi yang berorientasi pasar dan inovasi produk. Kata kunci:Orientasi pasar, inovasi produk, keunggulan bersaing, UKM
GEOLOGY AND CHARACTERISTICS OF LOW SULPHIDATION EPITHERMAL VEIN IN SENEPO AREA, EAST JAVA Idrus, Arifudin; Handayani, Esti
Indonesian Mining Journal Vol 20, No 2 (2017): INDONESIAN MINING JOURNAL VOL. 20 NO. 2 October 2017
Publisher : Puslitbang tekMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.381 KB) | DOI: 10.30556/imj.Vol20.No2.2017.274

Abstract

Senepo area is one of several epithermal mineralization prospects in Southern Mountains of Java Island. This study is aimed to investigate the geological framework and hydrothermal alteration of the prospect as well as to characterize the low sulphidation (LS) epithermal vein including vein textures, ore mineral, ore chemistry and hydrothermal fluid that are responsible for the formation of the quartz vein. Detailed field mapping was completed to understand the geological framework and hydrothermal alteration zones. Petrographic, ore microscopic, XRD and AAS analyses were applied to characterize the quartz vein. The study area is occupied by pebbly sandstone, andesite breccia, andesite units and alluvial deposit. Ore mineralization is mainly hosted by andesite of Oligo-Miocene of Watupatok Formation. The host-rock has been suffered by overprinted hydrothermal alteration and weathering. The epithermal veins are found as N-S-trending quartz veins with a thickness of 1-2 meters. These veins show massive texture, crustiform, cockade, druzy, comb, and disseminated sulphides, which is included in Crystalline Quartz Zonation (X). Optical microscopy and XRD analysis indicate that these veins contain several ore minerals such as chalcopyrite, sphalerite, galena, pyrite, hematite, covellite and malachite, associated with gangue mineral including quartz, felspar, chlorite and clay minerals. AAS analysis displays variable chemical composition of precious and base metals such as Au (17-37 ppb), Ag (8.1-32.6 ppm), Cu (122.1-81,450 ppm), Pb (35.4-883.6 ppm) and Zn (18.3-2,628 ppm). Gold and silver are relatively low compared to the base metals. Fluid inclusion micro thermometric analysis indicates that ore mineralization originated at temperatures of 187-263 oC and salinity of 0.18-0.53 % wt. NaCl eq. This salinity corresponds with a minimum hydrostatic pressure of about 10-55.1 bars. Based on those characteristic data, mineralized quartz veins in the study area are classified into a base metal horizon of LS epithermal system.
GEOLOGY AND CHARACTERISTICS OF LOW SULPHIDATION EPITHERMAL VEIN IN SENEPO AREA, EAST JAVA Idrus, Arifudin; Handayani, Esti
Indonesian Mining Journal Vol 20, No 2 (2017): INDONESIAN MINING JOURNAL VOL. 20 NO. 2 October 2017
Publisher : Puslitbang tekMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.381 KB) | DOI: 10.30556/imj.Vol20.No2.2017.274

Abstract

Senepo area is one of several epithermal mineralization prospects in Southern Mountains of Java Island. This study is aimed to investigate the geological framework and hydrothermal alteration of the prospect as well as to characterize the low sulphidation (LS) epithermal vein including vein textures, ore mineral, ore chemistry and hydrothermal fluid that are responsible for the formation of the quartz vein. Detailed field mapping was completed to understand the geological framework and hydrothermal alteration zones. Petrographic, ore microscopic, XRD and AAS analyses were applied to characterize the quartz vein. The study area is occupied by pebbly sandstone, andesite breccia, andesite units and alluvial deposit. Ore mineralization is mainly hosted by andesite of Oligo-Miocene of Watupatok Formation. The host-rock has been suffered by overprinted hydrothermal alteration and weathering. The epithermal veins are found as N-S-trending quartz veins with a thickness of 1-2 meters. These veins show massive texture, crustiform, cockade, druzy, comb, and disseminated sulphides, which is included in Crystalline Quartz Zonation (X). Optical microscopy and XRD analysis indicate that these veins contain several ore minerals such as chalcopyrite, sphalerite, galena, pyrite, hematite, covellite and malachite, associated with gangue mineral including quartz, felspar, chlorite and clay minerals. AAS analysis displays variable chemical composition of precious and base metals such as Au (17-37 ppb), Ag (8.1-32.6 ppm), Cu (122.1-81,450 ppm), Pb (35.4-883.6 ppm) and Zn (18.3-2,628 ppm). Gold and silver are relatively low compared to the base metals. Fluid inclusion micro thermometric analysis indicates that ore mineralization originated at temperatures of 187-263 oC and salinity of 0.18-0.53 % wt. NaCl eq. This salinity corresponds with a minimum hydrostatic pressure of about 10-55.1 bars. Based on those characteristic data, mineralized quartz veins in the study area are classified into a base metal horizon of LS epithermal system.
METODE ROLE PLAYING DALAM UPAYA MENINGKATKAN PEMAHAMAN DAN MOTIVASI PESERTA DIDIK PEMBELAJARAN KONSEP IKATAN KIMIA Handayani, Esti; Mery, Mery
PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA UNIVERSITAS PGRI PALEMBANG 2019: SEMINAR NASIONAL PENDIDIKAN 12 JANUARI 2019
Publisher : PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA UNIVERSITAS PGRI PALEMBANG

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Abstract

This research aims to determine effect of using Role Playing method on increasing motivation to learn the concept of chemical bonds. This research the teacher expected to obtain the right learning method to improve the quality of learning in Class X of MIPA-1 at National SHS 1 Muara Padang, especially in material of Chemical Bonds. With the Role Playing method, students motivation and understanding are supposed to increase and their learning outcomes also increase. Using a class action research model from Kurt Lewin and Kemis & McTagart are carried out in two cycle. The results showed that of the 30 students, when the teacher used the lecture method the results of the evaluation were only 24% that reached the KKM score (65), the first cycle of student learning evaluation results increased to 46% and in the second cycle the results of student evaluations reached 80% who achieved the KKM score and students were more enthusiastic about learning. So, it can be concluded that the Role Playing method can improve students motivation.
PENGARUH MASASE PUNGGUNG TERHADAP PENGURANGAN NYERI PERSALINAN KALA I FASE AKTIF PADA IBU BERSALIN NORMAL DI BPM WILAYAH KERJA PUSKESMAS TEGALREJO KABUPATEN MAGELANG TAHUN 2012 Handayani, Esti; Politeknik Kesehatan Kemenkes Semarang, Pramono Giri Kiswoyo
Jurnal Kebidanan Vol 4 No.2 Desember 2012
Publisher : Sekolah Tinggi Ilmu Kesehatan Estu Utomo Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.199 KB) | DOI: 10.35872/jurkeb.v4i2.100

Abstract

PENGARUH MASASE PUNGGUNG TERHADAP PENGURANGAN NYERI PERSALINAN KALA I FASE AKTIF PADA IBU BERSALIN NORMAL DI BPM WILAYAH KERJA PUSKESMAS TEGALREJO KABUPATEN MAGELANG TAHUN 2012 Esti Handayani & Pramono Giri Kiswoyo Politeknik Kesehatan Kemenkes Semarang ABSTRAK A maternal with physiological labor is rarely carried out measures to reduce the pain of labor, especially in the active phase of first stage. If the pain is not managed properly will increase the anxiety or worry so that production of adrenal hormones increased and make blood vessel is vasoconstriction. It causes blood flow mother to fetus decreased. The fetus will be hipoxia while the mother will have prolonged labor (Gadysa, 2007). One of the actions to reduce labor pain that does not cause adverse effects on mother and fetus is a back massage, which can stimulate the endorsfine nerves so that pain can reduced (Danuatmaja, 2004). The purpose is to determine the influence of back massage on pain reduction in the active phase of the first stage of labor in women with normal delivery in BPM Health Centre Tegalrejo area Magelang District 2012. This type of pre-experimental research with pre-post test method and use ordinal scale. Respondests in this study were 35 people with accidental sampling technique. The data was collected using a scale â??buorbonaseâ? and categorized into five pain scale that is divided into: not pain; mild pain; moderate pain; severe pain; and pain is very severe. The data collected was processed using SPSS version 17 with Wilcoxon test. Before the back massage done respondensts have severe pain level there are 18 or 51.4% of respondents, 42.9% or 15 of respondents experienced moderate pain level, and there are only 2 or 5.7% of respondents who experienced pain is very severe. After the back massage done, the pain largely decreased. Respondents who experienced mild pain there are 9 or 25.7% of respondents. While 20 or 57.2% of respondents experiencing moderate pain level, 6 or 17.1% of respondents still experience severe pain, despite back massage done. There is the influence of back massage on pain reduction in the active phase of the first stage of labor in women with normal delivery of significance p value=0.00 and z=-4.456. Midwives should always gave back massage to normal maternal at the active phase of the first stage of labor to reduce pain. Key words: Back massage, labor pain, woman labor