POLITEKNOSAINS

TAX PLANNING (TAX AVOIDANCE DAN TAX EVASION) DILIHAT DARI TEORI ETIKA

admin — Sat, 01 Oct 2011 07:10:20 +0000

TAX PLANNING (TAX AVOIDANCE DAN TAX EVASION) DILIHAT DARI TEORI ETIKA

Sri Hutami

Jurusan Akuntansi Politeknik Pratama Mulia Surakarta

ABSTACT

Tax planning is a particular concern of the business, two activities that can be

done is tax avoidance and tax evasion, both of which are saving efforts tax paid,

the difference avidance unlawful tax evasion and tax does not violate the law.

However, what if viewed from the theory of ethics? Almost all theories of ethics

states that tax avoidance is a violation of ethics, but for tax evasion egoism

theory states that it is not a violation of ethics.

Keyword : Tax Planning, tax avoidance, tax evasion, ethical theory

politeknosains

VOL IX NO 2

KAJIAN SISTEM TRANSPORTASI MATERIAL PADA TOMOKO LAMINATING MACHINE

admin — Sat, 01 Oct 2011 07:07:27 +0000

KAJIAN SISTEM TRANSPORTASI MATERIAL PADA TOMOKO LAMINATING MACHINE -

Muhammad Alhan⁽¹⁾, Yaya Finayani⁽²⁾

1. Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia

2.Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia

ABSTRACT

Tomoko laminating Machine is one of the semi-automatic industrial machine

that was developed to help meet human needs in the process of laminating,

laminated paper will go through some parts of the engine of a continuous

process continuously. Ongoing process of continuous lamination process called

Material Transport System in Tomoko Laminating Machine. Materials paper

and plastics as materials that will be laminated through the 6 types of rolls

during the transportation process of restraint roll, banana roll, press roll, main

drum, tension roll and roll cutters. The main components of Material Transport

System in the laminating process is the encoder, inverter, sensors, PLCs

(Programmable Logic Controller), pneumatic. Encoder acts as a

synchronization between the PLC and inverter, while the inverter to stabilize

motor rotation, while its speed is increased or decreased. To get the required

quality laminating control techniques such as pressure and temperature control

in main drum. Minimum width of paper that can be laminated by Tomoko

Laminating Machine for 260 mm

Keywords: material transport system, tomoko laminating machine, laminating

process

politeknosains

VOL IX NO 2

KENDALI PERALATAN LISTRIK MELALUI JARINGAN KOMPUTER

admin — Sat, 01 Oct 2011 07:04:26 +0000

KENDALI PERALATAN LISTRIK MELALUI JARINGAN KOMPUTER -

Agus Haryawan

Jurusan Teknik Elektronika Politeknik Pratama Mulia Surakarta

ABSTRAK

The function of most major computer network is for data communication.

This function can be expanded to control electrical equipment that is located

quite a distance, for example in areas of large and spacious building or house

that is located away from the office.

By utilizing the UDP protocol and the Delphi programming language,

some electrical equipment can be controlled through a computer network.

Moreover, computers now become cheaper and cheaper. Using a cheap

computer to control electrical appliances becomes more profitable.

Keyword: computer network, paralel port, interface, client, server

politeknosains

VOL IX NO 2

MOTOR INDUKSI 3 PHASA SEBAGAI PENGGERAK MESIN WINDER ACW

admin — Sat, 01 Oct 2011 07:02:36 +0000

Open publication - Free publishing

Yaya Finayani(1), Muhammad Alhan(2)

1. Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia

2.Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia

ABSTRACT

Winder ACW (Automatic Craft Winder) merk BARMAG the function is

roll of the yarn, Winder ACW machine have five motor, this contol speed motor

induction is inverter, the inverter voltage 590Vdc. In this Aplication the function

of inverter to keep motor stabilitation match with nessecary speed. The function

Inverter the difference voltage DC to AC. The inverter circuit to purpose motor 3

phase speed control that is PWM circuit. Function base Inverter most the

difference is function Frq (frequency), function drv (drive), function acc

(accelerations), and function dcc (deceleration). One of the developed system is 3

phase induction motor, to make the modern system so the vector control method

was developed to solve the weaknees in induction motor. In this inverter system

as one component used by industry machine as one Winder ACW Machine.

Keyword: induction motor, winder ACW machine, automatic craft winder,

winder

politeknosains

VOL IX NO 2

PENGARUH PENGELASAN BUSUR LISTRIK TERHADAP KEKUATAN TARIK BAJA LUNAK

admin — Sat, 01 Oct 2011 07:00:01 +0000

Open publication - Free publishing

Burhan Ibnu Mubtadi(1), Warsito(2)

1. Jurusan Teknik Mesin / Otomotif Politeknik Pratama Mulia Surakarta

2. Jurusan Teknik Mesin / Otomotif Politeknik Pratama Mulia Surakarta

ABSTRACT

This research takes the sample at random, in the form of one soft metal

iron bar exist in marketing of Field town. Size measure each materials specified

2,9 x 20 x 200 (in mm), variation of wheelding use the current 60 A and 70 A by

Kampuh Single V wheel one side and two sides.

Target of research is to know whether there difference or strength is not

interesting is by significant in zone wheel, between metal which is not hit the

wheel with the metal treated wheel. To know the difference used a statistical

analysis different test with the formula t at level significance 5 %.

Seen from distribution of data acquirement, there its interesting strength

change flattened - flatten, but that way after conducted a statistical test result of

research not there are interesting strength difference by significant between

metal treated wheel with not wheel. Its result exactly outside zone wheel

happened the proven the interesting strength change materials the happening of

breaking in mains metal. Research conclusions there are interesting strength

change. Wheelding one side, result of interesting strength a few downhill, but

wheelding two sides interesting strength exactly a few increasing compared to a

metal which not wheel

Key Word : Zone Wheel, Strength

politeknosains

VOL IX NO 2

PENGARUH PENGEMBANGAN PEGAWAI TERHADAP PENINGKATAN MUTU PELAYANAN DI PT TASPEN (PERSERO) KANTOR CABANG SURAKARTA TAHUN 2010

admin — Sat, 01 Oct 2011 06:57:23 +0000

Open publication - Free publishing

Abdul Jalil

Jurusan Sekretari Politeknik Pratama Mulia Surakarta

ABSTRACT

“Employee Developmental influence to Quality of service at PT Taspen

(Persero) Surakarta's Branch office”. On this research is proposed 2 variables

which is: Employee development and Quality of service. Are an activity or one

series of happening activity consequent marks sense interaction among consumer

with clerk who can serve need or consumer requirement.

Keyword: Employee development, Quality of service

politeknosains

VOL IX NO 2

PENGUJIAN PECKING ORDER THEORY: DETERMINAN STRUKTUR MODAL INDUSTRI MANUFAKTUR DI BEI PERIODE SEBELUM KRISIS MONETER

admin — Sat, 01 Oct 2011 06:55:13 +0000

Open publication - Free publishing

Sri Yuliati

Dosen Politeknik Pratama Mulia Surakarta

ABSTRACT

The purpose of this research is to find out the influence of profitability, liquidity,

asset structure, growth, company size and bussines risk on the capital structure

decision of manufacturing industries in Indonesia for before moneter crisis period.

The data are collected from 122 manufacture companies that are listed in

Indonesian Capital Stock Exchange. The sample is selected based on purposive

sampling method for the 1995-1996. The two years data are pooled and then

analyzed by multiple linear regression, t test. The result of this research shows that

profitability and liquidity are negative effect and significant to leverage ratio

which correspond well to the explanations of pecking order theory. While a

significant positive relation is detected for company size. However, no meaningfull

relation are found out between asset structure, growth, bussines risk to leverage

ratio.

Keywords: pecking order theory, capital structure and leverage ratio

politeknosains

VOL IX NO 2

PERAN JARAK TANAM DAN SAAT PENANAMAN KARABENGUK (MUCUNA PRURIENS (L.) DC.) TANPA PENJALAR PADA DUA LOKASI TANAM TERHADAP PERTUMBUHAN DAN HASIL

admin — Sat, 01 Oct 2011 06:52:58 +0000

Open publication - Free publishing

Nugroho

Fakultas Pertanian Universitas Boyolali

The research was conducted on March 7, 2009 until July 25, 2009 at two

locations: at the Village Tancep, District Ngawen, Gunungkidul district

with a high place of about 170 feet above the sea and in the Village

permulakaan Sukosari, District Jumantono Karanganyar District with 150

meter high places above sea level. Objectives: (1) To know the effect of the

treatment plant site on growth and yield of karabenguk; (2) To determine

the effect of treatments at planting on growth and yield of karabenguk; (3)

To know the effect of the treatment plant spacing on growth and yield

karabenguk and (4) To know the interaction of the treatment plant

location, time of planting, and plant spacing on growth and yield

karabenguk;

This study uses factorial experiment with the basic pattern Randomized

Complete Block Design (RAKL) consisting of 3 treatment factors with the

3 replication. The first factor is the location of the planting that consists of

2 levels: Ngawen and Jumantono. The second factor is the planting season

which consists of 2 levels: the planting season in March and April.

Spacing Factor III is composed of 3 levels: Spacing 75x33, 3 cm 2;

75x25cm2 and 75x20 cm2.

The result shows a study that: (1) There was an interaction of 3 factors

brangkasan treatment on dry weight, seed dry weight and harvest index

(2) 2 factor interaction between location and plant spacing on leaf area

index (3) Location of planting Jumantono cause stem diameter, leaf area

index, dry weight brangkasan, dry weight of seed per acre, and harvest

index is higher in the appeal velvetbean Ngawen, (4) when planting in

early March to increase leaf area index, dry weight brangkasan, dry

weight of seeds per hectare, but does not affect the diameter stem and

harvest index in the appeal when planting in early April, (5) Spacing effect

on trunk diameter, leaf area index, dry weight brangkasan, dry weight of

seed per hectare, but no effect on harvest index, (6) Location of planting

Jumantono, planting time in early March and spacing of 75x25 cm2 and

75x20 cm2 increase brangkasan dry weight, dry weight of seed per

hectare and harvest index velvetbean but no effect on stem diameter and

leaf area index, (5) Dry weight of seed per hectare, the highest on the

planting location Jumantono , when planting early March with a spacing

of 75x25 cm 2 (L2M1J2) that is equal to 3719 kg / ha, while the lowest on

Ngawen planting location, planting time in early April with a spacing of

75x33, 3 cm 2 (L1M2J1) is 1224 kg / ha.

Key words: karabenguk, location, season, plant spacing

politeknosains

VOL IX NO 2

ANALISIS PRODUCT IMAGE DAN KORELASINYA TERHADAP NIAT BELI KONSUMEN DALAM PEMASARAN ICE CREAM

admin — Sat, 01 Oct 2011 06:49:06 +0000

ANALISIS PRODUCT IMAGE DAN KORELASINYA TERHADAP NIAT BELI KONSUMEN DALAM PEMASARAN ICE CREAM -

Author: Legowo Dwi Resihono, Politeknik Pratama Mulia Surakarta Jl. Haryo Panular 18A Surakarta

ABSTRACT

One of the marketing strategy to attract consumer attention is investing the product characteristic of company in consumer mind. This method called “image product” basically, image product is one of in teraction between producer and consumer, where’s the company makes the product identity. It is free froom the image which is good or bad image. In the case, the company has to do many

obstacles to attract the consumer attention.

politeknosains

VOL IX NO 2

Menggerakkan Peralatan Luar melalui Port parallel PC dengan perangkat lunak Delphi 7

admin — Fri, 30 Sep 2011 10:09:08 +0000

Open publication - Free publishing

Salechan, Politeknik Pratama Mulia Surakarta

Parallel port is a simple and inexpensive tool for building computer controlled devices and projects. The simplicity and ease of programming makes parallel port popular in electronics hobbyist world. The parallel port is often used in Computer controlled robots, Atmel/PIC programmers, home automation, ...etc... Here a simple tutorial on parallel port interfacing and programming with some examples..

politeknosains

Volume IX Nomor 1