Abstract:This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects…
fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Abstract:This research aims to assess the content validity of the instrument used to measure Technological Pedagogical Content Knowledge (TPACK) in prospective chemistry teachers. The evaluation encompasses a thorough analysis of…
the instrument's alignment with the knowledge domains being measured, ensuring that the instrument covers key aspects of TPACK that are relevant to the context of teaching chemistry. Content validity reflects the representation and relevance of a set of items used to measure a concept carried out through rational analysis of the contents of the test through an expert panel assessment. This validity refers to the accuracy of the measurement based on the contents of the instrument to ensure that the scale of the items used has fulfilled the entire concept of the item or the suitability of the item. The instrument used in this study was assessed by nine validators consisting of two chemistry education experts and seven chemistry teachers. The assessment is done by determining the appropriateness or relevance of the test contents to be used through rational analysis by a competent panel or through expert judgment. The instrument validations in this study were 20 multiple choice questions. The assessment is done by giving a score of 1-4 on each item. This research is a quantitative descriptive study using Rasch model analysis. The analysis showed that the exact agreement was 71.4% and the expected agreement was 73.8%. Based on measurements showing relevant items in this research instrument, there are 17, among others number 1, 10, 11, 14, 5, 8, 19, 20, 18, 3, 6, 12, 13, 15, 17, 4 and 9. While there are 3 items that are irrelevant and need to be corrected, including number 16, 2 and 7.
Abstract:The phenomenon of thrifting at Pasar Loak Jembatan Item Jatinegara demonstrates the continuity and evolution of frugal shopping practices involving the purchase of second-hand items. This research delineates the long history…
tory of thrifting, from the medieval period to the emergence of organizations such as Salvation Army and Goodwill that popularized it in the 19th century. The COVID-19 pandemic has reignited interest in thrifting due to economic pressures prompting people to save on expenses. The research methodology employed is qualitative descriptive, utilizing in-depth interviews and direct observations at Pasar Loak Jembatan Item Jatinegara. The findings reveal that traders employ two main strategies: selling directly at the market and through online platforms. Meanwhile, consumers have diverse motivations, ranging from meeting household needs to a desire to collect unique and antique items. Analysis of Alfred Schutz’s phenomenological theory is used to understand the reasons and goals behind consumer’s choices in thrifting. The researcher finds that each individual has different motives, such as goal motives (In order to motive) and because motives (Because motive), underlying their decisions to engage in thrifting. The conclusion of this research is that the phenomenon of thrifting at Pasar Loak Jembatan Item Jatinegara reflects the evolving and relevant dynamics of consumer culture, adapting to social and economic changes. With the evolution of this practice, the second-hand market becomes a favorite place for people to find affordable items, while traders and consumers continue to adapt to technological advancements and changes in the economic landscape. This study provides valuable insights into how thrifting is not just an economic phenomenon but also reflects the identity and preferences of consumers in a constantly changing shopping culture.
Abstract:Abstract: Education is only one area that has felt the effects of the exponential growth in computing power. Data processing and decision-making have grown more dependent on the use of information technology systems. Manually…
ually selecting extracurricular activities at Panti Budaya Private High School causes kids to lose sight of what interests them and what they're good at. Because of this, kids may stop participating in extracurricular activities and never discover their true passions. Hence, it is necessary to have a decision-support system that can appropriately suggest extracurricular activities to kids according to their abilities. The purpose of this study is to develop and construct a recommendation system that makes use of the MCDM technique, more especially the ELCTRE method, which stands for the Elimination and Choice Translation Reality. By applying predefined criteria to a set of alternatives, this approach can choose the optimal one. The goal of this approach is to help students reach their full potential by recommending extracurricular activities that are both relevant and accurate.
Keywords: decision support system; extracurricular activities; student potential; MCDM; ELECTRE
Abstrak: Pendidikan merupakan salah satu bidang yang merasakan dampak dari pertumbuhan eksponensial dalam daya komputasi. Pemrosesan data dan pengambilan keputusan semakin bergantung pada penggunaan sistem teknologi informasi. Memilih kegiatan ekstrakurikuler secara manual di SMA Swasta Panti Budaya menyebabkan anak-anak kehilangan minat pada apa yang mereka sukai dan apa yang mereka kuasai. Karena hal ini, anak-anak mungkin berhenti berpartisipasi dalam kegiatan ekstrakurikuler dan tidak pernah menemukan gairah sejati mereka. Oleh karena itu, diperlukan sistem pendukung keputusan yang dapat secara tepat menyarankan kegiatan ekstrakurikuler kepada anak-anak sesuai dengan kemampuan mereka. Tujuan dari penelitian ini adalah untuk mengembangkan dan membangun sistem rekomendasi yang memanfaatkan teknik MCDM, khususnya metode ELCTRE, yang merupakan singkatan dari Elimination and Choice Translation Reality. Dengan menerapkan kriteria yang telah ditentukan sebelumnya pada serangkaian alternatif, pendekatan ini dapat memilih yang optimal. Tujuan dari pendekatan ini adalah untuk membantu siswa mencapai potensi penuh mereka dengan merekomendasikan kegiatan ekstrakurikuler yang relevan dan akurat.
Kata kunci: sistem pendukung keputusan; kegiatan ekstrakurikuler; potensi siswa; MCDM; metode ELECTRE
Abstract:Abstrak: The selection of housing is a critical decision that involves the consideration of multiple criteria objectively. In Kisaran City, the rapid growth of the property sector has led to a wide variety of housing options,…
ions, each with distinct characteristics, making it difficult for potential buyers to determine the most suitable choice. This study aims to apply the Weighted Aggregated Sum Product Assessment (WASPAS) method to support the decision-making process for selecting the best housing based on five main criteria: location, price, security, public facilities, and environment. Each criterion is analyzed quantitatively through the assignment of weights and scores to each housing alternative. The WASPAS method generates a final ranking, where the alternative with the highest score is considered the optimal choice. The results show that the WASPAS method is effective in simplifying the multi-criteria decision-making process and provides accurate and rational recommendations for selecting housing that best meets the needs of the community. This study is expected to serve as a reference for prospective buyers and property developers in planning and marketing strategies.
Keywords: waspas; housing selection; kisaran city; decision support system; multi-criteria decision-making.
Abstrack: Pemilihan perumahan merupakan keputusan penting yang memerlukan pertimbangan berbagai kriteria secara objektif. Di Kota Kisaran, pertumbuhan pesat di sektor properti menghadirkan beragam pilihan perumahan dengan karakteristik yang berbeda, sehingga calon pembeli sering kali kesulitan dalam menentukan pilihan yang paling sesuai. Penelitian ini bertujuan untuk menerapkan metode Weighted Aggregated Sum Product Assessment (WASPAS) dalam membantu proses pengambilan keputusan pemilihan perumahan terbaik berdasarkan lima kriteria utama, yaitu lokasi, harga, keamanan, fasilitas umum, dan lingkungan. Setiap kriteria dianalisis menggunakan pendekatan kuantitatif dengan pemberian bobot dan penilaian terhadap masing-masing alternatif perumahan. Hasil dari metode WASPAS menghasilkan peringkat akhir dari alternatif perumahan yang dianalisis, di mana alternatif dengan nilai tertinggi dianggap sebagai pilihan terbaik. Penelitian ini menunjukkan bahwa metode WASPAS efektif dalam menyederhanakan proses pengambilan keputusan multikriteria dan memberikan hasil yang akurat dan rasional dalam memilih perumahan yang paling sesuai dengan kebutuhan masyarakat. Temuan ini diharapkan dapat menjadi referensi bagi calon pembeli maupun pengembang dalam perencanaan dan strategi pemasaran properti.
Kata Kunci: waspas; pemilihan perumahan; kota kisaran; sistem pendukung keputusan; multikriteria
Abstract:Abstract: The choice of problem regarding the type of kidney disease as the sample for this study is the fact that kidney disease is an important organ in our body's metabolic system, because of our busy activities, we often…
ften forget to take care of it. Irregular eating patterns, lack of fiber and mineral water intake, and consumption of high-calorie instant foods or drinks, without realizing it, make the kidneys work harder. Starting from the process of filtration, reabsorption, to augmentation of food substances below the kidneys through the blood. The aim of this research is to create an expert system for kidney disease using a web-based programming language that is capable of providing services to the public and conveying information related to kidney disease. Pre-research and research was carried out at the Abdul Manan Simatupang Kisaran Regional General Hospital starting from November to December 2023. In this research data collection was carried out using observation, interviews and literature study methods. The results of this research show that having an expert system for diagnosing kidney disease in humans can provide significant benefits, including the data processing and consultation process being carried out quickly and producing fairly accurate reports, thus making work more effective and efficient.
Keywords: Expert System; Kidney Disease; Forward Chaining Method.
Abstrak: Pemilihan masalah menyangkut jenis penyakit Ginjal sebagai sampel penelitian ini, adalah kenyataan bahwa penyakitpenyakit Ginjal merupakan organ penting dalam sistem metabolisme tubuh kita, karena padatnya aktivitas, kita sering lupa untuk menjaganya. Pola makan yang tidak teratur, kurangnya asupan serat dan air mineral, serta konsumsi makanan atau minuman instan berkalori tinggi, tanpa sadar telah memperberat kerja ginjal. Mulai dari proses filtrasi, reabsorpasi, sampai augmentasi dari zat-zat makanan yang di bawah ke ginjal melalui darah. Adapun tujuan penelitian ini adalah Membuat suatu sistem pakar untuk penyakit Ginjal menggunakan bahasa pemrograman berbasis web yang mampu memberikan pelayanan kepada masyarakat dan penyampaian informasi yang berkaitan dengan penyakit Ginjal. Pra penelitian dan penelitian dilakukan di Rumah Sakit Umum Daerah Abdul Manan Simatupang Kisaran yang dimulai pada bulan Bulan November sampai dengan Desember 2023. Pada penelitian ini pengumpulan data dilakukan dengan menggunakan metode observasi, wawancara dan studi pustaka. Dari hasil penelitian ini menunjukkan bahwa dengan adanya sistem pakar diagnosa penyakit ginjal pada manusia, dapat memberikan manfaat yang cukup berarti antara lain proses pengolahan datanya dan proses konsultasi dilakukan dengan cepat serta menghasilkan laporan yang cukup akurat, sehingga membuat pekerjaan akan lebih efektif dan efisien.
Kata kunci: Sistem Pakar; Penyakit Ginjal; Metode Forward Chaining
Abstract:Abstract: The school management routinely determines the majors of private students at Madrasah Aliya (MAS) every year. YMPI Private Madrasah Ariyah (MAS) is one of the MAs that implements the 2013 curriculum. One of the…
work programs in the MAS Curriculum is to register for the first year majors which will continue to the second year. In this case, a decision support system (DSS) is a computer interactive system that assists school management in making decisions. In this study the system development method used is the Prototyping Method. Prototyping is a system development method that is widely used. With this method, developers and customers can interact with each other during the system creation process. The system prototype method involves the user directly with analysis and design, very effective for system correction. A decision support system with the SAW (Simple Additive Weighting) method is used to solve the problem of choosing a major. The application of the SAW method is expected to support the decision-making process to choose a major that is in accordance with the students' academic grades while still in junior high schools beforehand as well as the IQ abilities of each student and the results of their interest in the chosen major. The research resulted in an application that is able to determine the choice of majors with the results of an application by determining the value/weight using the SAW method so that it can be determined that Abdul Rozak entered the Science major and Abil Akbar entered the Social Sciences major.
Keywords: decision making system; selection of majors; SAW; criteria.
Abstrak: Pihak manajemen sekolah rutin menentukan jurusan siswa swasta di Madrasah Aliya (MAS) setiap tahun. Madrasah Ariyah Swasta YMPI (MAS) merupakan salah satu MA yang menerapkan kurikulum 2013. Salah satu program kerja dalam Kurikulum MAS adalah mendaftar ke jurusan tahun pertama yang akan melanjutkan ke tahun kedua. Dalam hal ini, sistem pendukung keputusan (DSS) adalah sistem interaktif komputer yang membantu pihak manajemen sekolah dalam mengambil keputusan. Dalam penelitian ini metode pengembangan sistem yang digunakan adalah Metode kuantitatif. Dengan mengumpulkan data berupa angka dengan kriteria yang telah ditentukan mulai dari data nilai akademik IPA dan IPS, Nilai tingkat kecerdasan (IQ) serta nilai minat dari setiap siswa yang diperoleh dari kuisoner.Sistem pendukung keputusan dengan metode SAW (Simple Additive Weighting) digunakan untuk menyelesaikan masalah pemilihan jurusan. Penerapan metode SAW diharapkan dapat mendukung proses pengambilan keputusan untuk memilih jurusan yang sesuai dengan nilai akademik siswa saat masih di sekolah SLTP sebelmumnya serta kemampuan IQ masing-masing siswa serta hasil minat mereka ke jurusan pilihan tersebut. Penelitian menghasilkan aplikasi yang mampu menentukan pilihan jurusan dengan hasil sebuah aplikasi dengan menentukan nilai/bobot dengan menggunakan metode SAW sehingga dapat ditentukan bahwa Abdul Rozak masuk ke jurusan IPA serta Abil Akbar masuk kejurusan IPS.
Kata kunci: sistem penentuan keputusan; pemilihan jurusan; SAW; kriteria
Abstract:Abstract: SMKN 1 Setia Janji is one of the State Vocational Schools in Urung Pane, Kec. Faithful Promise, Kab. Asahan, North Sumatra. The determination of the research location at SMKN 1 Setia Janji is due to the lack of…
facilities to support students in determining the interests and talents that exist in the students themselves, especially in extracurricular support facilities so as to create a lack of students in finding interests and talents within students. Therefore, this study aims to design an expert system application using Certainty Factor which is intended to provide convenience for students in choosing the right extracurricular according to the interests and talents that exist in the student. This application is designed using the PHP programming language model and the system database uses MySQL. Methods The research uses descriptive qualitative methods and tends to use analysis. The final results obtained in the existing data sample show that student interest in Mading Extracurricular has a percentage of 86.9% and Paskibraka Extracurricular has a percentage of 80.8%, so that the data will be used as a student's choice in determining extracurricular activities at school.
Keywords: extracurricular; certainty factor; PHP; MySQL
Abstrak: SMKN 1 Setia janji ini merrupakan slah satu SMKN yang ada di Urung Pane, Kec. Setia Janji, Kab. Asahan, Sumatera Utara. Penetapan lokasi penelitian di SMKN 1 Setia janji ini dikarenakan masih minimnya fasilitas untuk mendukung para siswa dalam menentukan minat dan bakat yang ada pada diri siswa itu sendri terutama dalam fasilitas pendukung ekstrakulikuler sehingga membuat kurangnya siswa dalam menemukan minat dan bakat didalam diri siswa. Maka dari itu Penelitian ini bertujuan untuk merancang sebuah aplikasi Sistem Pakar dengan menggunakan Certainty Factor yang ditujukan untuk memberikan kemudahan bagi siswa dalam memilih ekstrakurikuler yang tepat sesuai minat dan bakat yang ada pada diri siswa tersebut. Aplikasi ini dirancang menggunakan Model bahasa pemograman PHP dan database sistem menggunakan MySQL. Metode Penelitian menggunakan metode kualitatif yang bersifat deskriptif dan cenderung menggunakan analisis. Hasil akhir yang di dapat dalam sample data yang ada menunjukan bahwa minat siswa tentang Ekstrakurikuler Mading memiliki persentasi sebesar 86.9 % dan Ekstrakulikuler Paskibraka memiliki persentasi sebesar 80.8 %, sehingga data tersebut akan bisa di gunakan sebagai pilihan siswa dalam menentukan Ekstrakurikuler di sekolah.
Kata Kunci : ekstrakurikuler; certainty factor; PHP; MySQL.
Abstract:Abstract: The use of contraception is one solution in overcoming the rising pregnancy rate which is part of the Family Planning (KB) program. The problem that occurs today is the lack of public knowledge in choosing contraceptives…
raceptives that are in accordance with health conditions. Limited time, place and experts in conveying the right contraceptive information is one of the obstacles. With the existence of an expert system which is a computer-based application, it will be able to solve problems as thought by experts. The design of this expert system is built to diagnose the type of contraception that is suitable according to health conditions. Knowledge of an expert, namely a midwife or obstetrician in diagnosing contraceptives that are in accordance with the health conditions of the acceptor's body implanted in a system using the Forward Chaining method. From these criteria, the system will conclude which contraception is suitable for use. With this expert system, it will help users and make it easier to determine the choice of the appropriate contraceptive. The test results show that the expert system application made is feasible and can be used by the community in conducting computerized consultations. This application is made using the PHP programming language and MySQL as the database server.
Keywords: Expert System;Forward Chaining Method;Contraceptive Devices;Family Planning (KB)
Abstrak: Penggunaan alat kontrasepsi adalah salah satu solusi dalam mengatasi naiknya tingkat kehamilan yang merupakan bagian dari program Keluarga Berencana (KB). Permasalahan yang terjadi saat ini adalah masih minimnya pengetahuan masyarakat dalam memilih alat kontrasepsi yang sesuai dengan kondisi kesehatan. Keterbatasan waktu, tempat dan tenaga para ahli dalam menyampaikan informasi alat kontrasepsi yang tepat menjadi salah satu kendalanya. Dengan adanya sistem pakar yang merupakan aplikasi berbasis komputer nantinya dapat menyelesaikan masalah sebagaimana yang dipikirkan oleh para pakar. Perancangan sistem pakar ini dibangun untuk mendiagnosa jenis kontrasepsi yang cocok sesuai dengan kondisi kesehatan. Pengetahuan seorang pakar yaitu bidan atau dokter ahli kandungan dalam mendiagnosa alat kontrasepsi yang sesuai dengan kondisi kesehatan tubuh akseptor yang ditanamkam pada sebuah sistem menggunakan metode Forward Chaining. Dari kriteria-kriteria tersebut sistem akan menyimpulkan alat kontrasepsi yang sesuai untuk digunakan. Dengan adanya sistem pakar ini akan membantu pengguna dan mempermudah dalam menentukan pilihan alat kontrasepsi yang sesuai. Hasil uji menunjukan bahwa aplikasi sistem pakar yang dibuat layak dan bisa digunakan oleh masyarakat dalam melakukan konsultasi secara komputerisasi. Aplikasi ini dibuat menggunakan bahasa pemrograman PHP dan MySQL sebagai database server.
Kata kunci: Sistem Pakar;Metode Forward Chaining;Alat Kontrasepsi;Keluarga Bere-ncana (KB)
Abstract:Gunung Sekar Village possesses three embungs which have not been utilized optimally by the community. The largest of these ponds, located on Jalan Aji Gunung, has an area of around 900m² with a depth of 0.5-1m. The current…
ent suboptimal usage and management of the embungs has resulted in their poor appearance, with water plants, weeds, and mud further exacerbating the situation. It is imperative to find a solution to incentivise the community to care for the embung. Our service offers a range of ecotourism programmes for the purpose of promoting the development of tourist areas, with the aim of driving the local economy. Within our ecotourism programme, we offer rides such as bumper boats and floating cafes. Our main material of choice for ecotourism is PVC due to its affordable price and simple manufacturing process. In this service, we provide training and assistance to the community to enable them to manage their affairs independently in the future.
Keywords: embung; PVC;economy; tourism.
Abstrak: Kelurahan Gunung Sekar memiliki 3 embung yang belum dimanfaatkan secara optimal oleh masyarakat,dengan ukuran yang terbesar di Jl. Aji Gunung dengan luas kurang lebih 900 m2 dengan kedalaman 0,5 – 1 m. Tidak adanya pemanfaatan dan pengelolaan mengakibatkan embung terkesan kumuh. Ditambah dengan tumbuhan air,ilalang serta lumpur yang semakin membuat kondisi embung memprihatinkan. Dari kondisi tersebut perlu adanya solusi untuk merangsang masyarakat agar peduli terhadap embung. Pada pengadian ini kami memberikan solusi untuk pengembangan daerah wisata,berupa program ekowisata. Kami berharap program ini mampu sebagai penggerak perekonomian masyarakat. Pada program ekowisata terdapat bumper boat dan kafe apung sebagai wahana wisatanya. Bahan utama yang digunakan untuk ekowisata adalah PVC,karena harga lebih murah serta proses pembuatan lebih mudah. Pada pengabdian ini kami juga melatih dan mendampingi masyarakat agar mampu mandiri dalam manajemen pengelolaan nantinya.
Kata Kunci : ekonomi; embung; PVC; wisata.