Katuk and spinach brownies tartlet products from katuk leaves as a source of galactagogue and spinach, rich in iron, can help breastfeeding mothers in exclusive breastfeeding for six months. This study aims to modify the katuk and spinach brownies tartlet products and analyze these products' financial feasibility. This research makes brownies tartlet. This tartlet uses katuk leaves and spinach. This study indicates that the energy content in one product is 288 cal, carbohydrate 30.2 g, Protein 5.2 g, fat 17.9 g, and iron 0.8 mg. Financial feasibility analysis results showed that BEP of production of 37.820 pieces, BEP of sales of IDR 189.102.195; Return on Sales of 23.4%; Return on Investment (ROI) of 189.5%; NPV of IDR 91.831.077 and PBP during 0.55 year, Discounted Payback Period (DPBP) of 0.60 years, Profitability Index of 2.38 and Accounting Rates of Returns (ARR) of 52.6%. Based on scenario analysis, katuk and spinach brownies tartlet is feasible for business if minimum sales of 72% of products. Based on the financial feasibility analysis comparison data above, katuk and spinach brownies tartlets are more profitable than pineapple carrot juice business; chocolate spread with coconut ingredients business, and banana chips
This study aimed to investigate and analyze: the demographic characteristics, prosperity levels, and factors affecting the prosperity level among the plasma palm oil farmers during the new normal era. This study was conducted in a palm oil plantation area, Kembayan, Sanggau Regency, West Borneo from August to July 2020. Primary data were collected using a questionnaire that directly distributed to the partisipants. The level of prosperity was measured by the prosperous family indicators from the National Population Planning and Family Board and poverty line indicators from the National Statistical Institute. A descriptive quantitative, descriptive qualitative, and multinomial logit regression analysis applied to address the study’s objectives. Findings revealed that 51%, 23%, 17%, 8%, and 1% of the farmer’s family were classified into the prosperous family level III plus, prosperous family level III, prosperous family level II, prosperous family level I, and pre-prosperous family category, respectively. According to poverty line indicators, all farmer’s state of living were placed above the line of poverty. These findings signified that palm oil businesses in the state border area were providing sufficient amount of revenue for the farmers during the new normal era. The variabel of age, total plantation land area, and income were associated with the farmer’s family prosperity level.
Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
KUD Giri Tani has faced varying quality of milk, resulting in several times rejection of milk by the industry. The programs that have been running are unable to provide the same quality milk. This research aims to prioritize programs that will be implemented by the top management of KUD Giri Tani. This research uses SCOR reference and Business Canvas Model to investigate proper improvement methods. The weighting level 1 shows that the top 3 significantly affect milk quality such as production, milk supply from farmers, and delivery. The weighting calculation for core activity shows that Plan Reliability (0.0439), Source Reliability (0.0825), Makes Effectivity (0.1513), Delivery Reliability (0.1160), and Return Reliability (0.0513) are the most significant weights of each criterion. The result shows that improving food quality is the highest score (0.393) followed by improvement hygiene (0.386) and milk grading process (0.221). The Farmer members can focus on those two things to improve the quality of milk produced. Those programs are appropriate to analyze the Business Canvas Model.
Early tax education for school students needs to be carried out to increase awareness and tax compliance. Vocational High School (SMK) students are part of the younger generation of future taxpayers. In 2021, there will be changing tax regulations with the Harmonization of Tax Law (UU HPP). The Lecturer of the Accounting Study Program at the Vocational School of IPB held community service activities by socializing the UU HPP to students majoring in Accounting at SMK Poncol Jakarta. This activity aims to increase the understanding of taxation, especially income tax and Value Added Tax, for students at SMK Poncol Jakarta. The implementation of activities uses lecture and simulation methods and evaluates activities through pre-test and post-test questionnaires to determine the success of tax socialization. Based on the test results, After the tax socialization, 90.7% of students answered that they understood PPh and VAT; 91.67% of students know income tax (PPh), and 86.25% of students know VAT. Generally, tax socialization activities increase students’ understanding of taxes and UU HPP.
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