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ANALISA PERUBAHAN STRUKTUR AKIBAT HEAT TREATMENT PADA LOGAM ST FC DAN NI-HARD 4 Hidayat, Asrul; Herwandi, Herwandi
Jurnal Teknik Mesin Vol 7, No 2 (2005): OCTOBER 2005
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1310.029 KB) | DOI: 10.9744/jtm.7.2.pp. 57-62

Abstract

To get the quality of metal ST, FC, and Ni-Hard 4 apropriate with the machine of construction will be used through the heat treatment process, because it can change the microstructure of metal. The heat treatment process is being done after analyzed by metallography test, hardness test, and magnetic test. From the result test to got metal ST 70 containing 100 % martensite, hardness 49 HRC and ferromagnetic. The metal FC 30 containing form lamelare, structure A, measure 5-6 and pearlit 100 %. While the metal Ni-Hard 4 containing form lamelare, structure A, measure 5-6 and martensite 100 %. Abstract in Bahasa Indonesia : Untuk mendapatkan kualitas logam ST, FC dan Ni-Hard 4 yang sesuai dengan konstruksi mesin yang akan digunakan dapat dilakukan dengan proses heat treatment. Karena logam tersebut bila dibenahi heat treatment akan mengalami perubahan struktur yang mempengaruhi sifatnya. Sebelum dan sesudahnya proses heat treatment struktur logam diamati dengan uji metallografi, silanjutkan dengan uji kekerasan dan uji magnetic. Hasil pengujian menunjukkan bahwa logam ST 70 terdiri dari 100% martensit, kekerasannya 49 HRC dan bersifat ferromagnetik. Logam FC 30 berstruktur lamellar, susunan A, ukuran 5-6 dan perlit 100%. Sedangkan logam Ni-Hard 4 mengandung bentuk lamellar, susunan A, ukuran 5-6 dan martensit 100%. Kata kunci : ST, FC, Ni-Hard 4, heat treatment, metallografi, kekerasan, magnet..
DEVELOPMENT OF COGNITIVE ASPECTS OF CHILDREN IN MATCHING NUMBERS WITH NUMBER SYMBOLS USING A COMBINATION OF DEMONSTRATION, MAKE A MATCH MODELS ASSISTED BY AUDIO VISUAL MEDIA Hidayat, Asrul; Hadi, Sutarto; Darmiyati
Journal of K6, Education and Management Vol. 2 No. 2 (2019): Volume 2 Issue 2
Publisher : Indonesian Researcher Society for Science Technology and Education (IDREST) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.995 KB)

Abstract

The purpose of this study was to describe teacher activities, children's activities and the development of children's cognitive abilities in matching numbers with number symbols using a combination of Demonstration, make a Match model, assisted by Audio-Visual Media in group B of TK RA Citra Islami Banjarmasin. This study uses a qualitative approach with a type of classroom action research (CAR). Sources of data in this study were teacher and child group B of TK RA Citra Islami Banjarmasin located on Jalan Kelayan B Komplek 10 Gang H. Thaberi RT. 13 Banjarmasin. The research instrument used by researchers to retrieve data is observation. The results of this study illustrate that the teacher's activities have been carried out according to the steps that have been set with very good criteria. Child activity increases in each cycle with very active criteria. Development of cognitive aspects of children in matching numbers with number symbols using a combination of Demonstration, make a Match model, assisted by Audio-Visual Media in group B TK RA Citra Islami Banjarmasin has improved with the criteria of developing very well. The suggestion of this study is expected to be a guideline in learning activities using the combined Demonstration, Make a Match model, assisted by Audio-Visual Media in an effort to improve the quality of learning on cognitive aspects and provide input for subsequent researchers to be able to increase creativity in carrying out the research process.
Analisis Potensi dan Kesenjangan Penerimaan Pajak Pertambahan Nilai di Indonesia Tahun 2013 Sugana, Rubino; Hidayat, Asrul
Jurnal Ekonomi dan Pembangunan Indonesia Vol 15 No 1 (2014): Juli
Publisher : Department of Economics-FEB UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.189 KB) | DOI: 10.21002/jepi.v15i1.555

Abstract

This study is conducted to develop a model that can be used to estimate the VAT revenue potential, tax gaps, and the impact of policy changes using the Input-Output Table. The amount of VAT revenue projection generated by this model is close to the VAT revenue realisation. The result of this study shows that the VAT compliance rate is only around 53%. Improving VAT compliance rate would generate a higher impact on VAT revenue as compared with raising the VAT rate. On the other hand, removing all VAT exemptions, besides increasing the administrative burden, it could also reduce VAT revenue from certain economic sectors, even though it will reduce economic distortions and avoid the need for special VAT treatment.AbstrakStudi ini dimaksudkan untuk menyusun sebuah model yang dapat digunakan dalam penghitungan potensi dan kesenjangan penerimaan (tax gap) PPN, dan mengestimasi dampak perubahan kebijakan terhadap penerimaan PPN dengan menggunakan Tabel Input-Output (Tabel I-O). Model ini menghasilkan estimasi penerimaan PPN untuk tahun 2013 yang mendekati nilai realisasi penerimaan aktual. Hasil studi menunjukkan tingkat kepatuhan pemenuhan kewajiban PPN di Indonesia hanya sekitar 53%. Peningkatan kepatuhan akan memberikan dampak yang lebih tinggi terhadap penerimaan dibandingkan menaikkan tarif PPN. Sebaliknya, penghapusan seluruh fasilitas PPN (Dibebaskan PPN, Tidak Dipungut PPN, dan PPN Tidak Dikenakan), selain dapat meningkatkan beban administrasi, untuk sektor tertentu justru dapat menurunkan penerimaan PPN, walaupun hal ini akan mengurangi distorsi ekonomi dan menghindari kebutuhan akan perlakuan khusus.
ANALISIS DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN DI INDONESIA Hidayat, Asrul
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study analyzed the impact of changes in income tax on tax rates taxable income and tax ratio and made recommendations for changes of individual income taxes rates, the study was conducted by using comparative method oftax ratio and taxable income before and after the change in income tax rates. To ensure  that the tax rate is the main variable that affects income tax revenue, the author used regression method. The result showed that the reduction in income tax rates caused tax ratio fell, while taxable income rose. In order to optimize tax cpllection efforts, this study recommended reduction of tax relief. This policy would certainly be a burden to the low-income individual taxpayers. Howewer, to minimize the impact, the study recommended changes in taxable income layers and individual income tax rates in each of the layers. Layers changes were also intended to obtain a more optimal tax revenue  from high income individual taxpayers. The results showed that the recommended individual income tax rate could increase the individual income tax revenue.
Identifikasi Pola Iris Menggunakan Metode Backpropagation Elviralita, Yoan; Hidayat, Asrul
Manutech : Jurnal Teknologi Manufaktur Vol 8 No 02 (2016): Manutech : Jurnal Teknologi Manufaktur
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/manutech.v8i02.21

Abstract

Dalam beberapa tahun ini, telah banyak penelitian yang berhubungan dengan pengenalan poladilakukan untuk mengidentifikasi berbagai bentuk pola dan pengendalian sistem. Pemanfaatan jaringansaraf Backpropagation dalam mengindentifikasikan pola sangat berguna untuk mengatasi masalahmasalah yang parameternya tidak diketahui dan sulit untuk ditentukan. Kemudian dilakukan trainingdan testing terhadap data-data pola tersebut. Hasil yang dicapai dari recognition rate menunjukkanjaringan saraf backpropagation , memberikan performa yang baik, yaitu rata-rata sebesar 98 %,Jaringan saraf ini diharapkan dapat dikembangkan oleh peneliti-peneliti yang lain untuk kemajuankeilmuan dalam segala bidang.
WAJIB PAJAK DAN GENERASI MUDA: TAX MORALE MAHASISWA DI INDONESIA Susila, Budi; Juniult, Partomuan T.; Hidayat, Asrul
Jurnal Ekonomi dan Pembangunan Indonesia Vol 16 No 2 (2016): Januari 2016
Publisher : Department of Economics-FEB UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.787 KB) | DOI: 10.21002/jepi.v16i2.601

Abstract

Taxpayers and Young Generation: Tax Morale of Indonesian College StudentsThis paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.Keywords: Tax Morale; Indonesia; Tax Compliance; Young GenerationAbstrakPaper ini bertujuan untuk untuk menyelidiki sejauh mana tax morale mahasiswa di Indonesia untuk memenuhi kewajiban perpajakannya apabila nanti mahasiswa memenuhi syarat sebagai Wajib Pajak dan juga untuk mengetahui faktor-faktor yang mendasari kemauan mahasiswa tersebut. Penelitian menggunakan metode survei dengan mahasiswa Universitas Indonesia sebagai responden melalui teknik pemilihan sampling secara acak. Hasil penelitian menunjukkan bahwa tax morale mahasiswa di Indonesia adalah cukup baik. Adapun variabel yang ditemukan dapat memengaruhi tax morale adalah jenis kelamin, ketaatan beragama, dan persepsi tentang pentingnya sebuah pemerintahan.