Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan <p>“The Digital Economy Era: The Application of E-Commerce Taxes in ASEAN Countries, Malaysia-Thailand-Brunei Darussalam-Indonesia”</p> <p>International Seminar with the theme "The Digital Economy Era: The Application of E-Commerce Taxes in Asean Countries, Indonesia-Malaysia" discusses the Implementation of VAT and PPh on E-Commerce Trading, E-Commerce Tax Contributions to the Income Taxes in Indonesia, Implementing Tax Law On E-Commerce Tax, Use Of E-Commerce In Infrastructure Development Against The Acceptance Of State Taxes, E-Commerce Trading Strategy In The Digital Global Era". Study of E-Commerce Taxes in ASEAN Countries in these writings, among others, discuss Taxation, Accounting, Economic Development and Management in ASEAN Countries. Hoping for the future, Panca Budi Medan Development University becomes the E-Commerce Taxes In Asean Countries Education and Training Institute which can increase Tax Revenue so that economic growth and economic development also increase equally.</p> en-US ejournal@pancabudi.ac.id (Merry Agnes) Tue, 31 May 2022 00:00:00 +0700 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 GROWTH AND PRODUCTION OF PAKCOY (Brassica rapa L) ON THE MIXTMENT OF PLANTING MEDIA AND GIVING LAMTORO LEAF LIQUID ORGANIC FERTILIZER https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4632 <p>Pakcoy is a leaf vegetable or annual plant that can only be harvested once. To get a good production of pakcoy plants, a mixture of planting media and liquid organic fertilizer of lamtoro leaves is carried out. This study aims are to determine the response of a mixture of planting media and liquid organic fertilizer of lamtoro leaves to the growth and production of pakcoy (Brassica rapa L). The parameters observed were plant height per sample, number of plant leaves per sample, plant leaf area per sample, weight of crop production per sample, weight of crop production per plot, weight of plant consumption per sample. The results showed that the response of the administration of the planting media mixture had a very significant effect on the plant production weight parameters per plot but did not significantly affect the plant height parameters per sample, number of plant leaves per sample, plant leaf area per sample, plant production weight per sample, consumption weight plants per sample. The results of research on the application of liquid organic fertilizer of lamtoro leaves did not have a significant effect on the observed parameters. Whereas the interaction between planting media and liquid organic fertilizer of lamtoro leaves gave no significant effect on all parameters observed.</p> <p><em>&nbsp;</em></p> <p><strong>Keyword:</strong> <em>pakcoy, growing media, POC leaf lamtoro </em></p> Cyndi Maisyah Dora, Maimunah Siregar, Hanifah Mutia Z. N. Amrul Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4632 Sat, 26 Aug 2023 00:00:00 +0700 AN EFFECT OF ORGANIC COMPOSTING DUCK MANURE AND POC HOUSEHOLD WASTE ON PLANT PRODUCTION SHALLOT (ALLIUM ASCALONICUM L) https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4634 <p>Efforts to optimize the growth and productivity of shallot plants (Allium ascalonicum L) by applying organic compost of duck manure and POC of household waste. This research method used a factorial randomized block design (RBD) consisting of 2 treatment factors. The first factor was the application of duck manure organic compost (B), namely B0 = 0 g/planting hole, B1 = 50 g/planting hole, B2 = 100 g/planting hole and B3 = 150 g/planting hole. The second factor was the provision of POC for household waste (L), namely L0 = 0 ml/planting hole, L1 = 50 ml/planting hole, L2 = 100 ml/planting hole, L3 = 150 ml/planting hole. Parameters observed were the number of tillers (saplings), dry tuber weight per sample (g) and dry tuber weight per plot (g). The results showed that the application of duck manure organic compost had a very significant effect on the parameters of the number of tillers (saplings), dry production per sample (g) and dry production per plot (g). Where is the best treatment onB3 = (150 g/planting hole). PPOC distribution of household waste and their interactions had no significant effect on the parameters of the number of tillers (saplings), dry production per sample (g) and dry production per plot (g).</p> <p>&nbsp;</p> <p><strong>Keywords: </strong>shallots, duck manure compost, household waste POC, production,</p> <p>&nbsp;</p> Yusrial Irwangga, Ruth Riah Ate T Tarigan, Devi Andriani luta Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4634 Sat, 26 Aug 2023 00:00:00 +0700 THE EFFECTIVENESS OF GIVING BANANA HULL POC AND FERTILIZER COW MANURE ON THE GROWTH AND PRODUCTION OF PEANUT (Arachis hypogeae L) https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4631 <p>Efforts to improve the peanut cultivation system (Arachis hypogaea L) need to be done to increase peanut productivity in order to reduce imports. One way that can be done is by using organic materials such as POC banana hump and cow dung fertilizer. This study aims to determine the effect of giving POC banana weevil and cow dung fertilizer on the growth and production of peanuts (Arachis hypogaea L). This research was conducted at Jln. Milkfish, East Binjai District, North Sumatra by using a factorial randomized block design consisting of the first factor, namely the provision of banana weevil POC (P) consisting of 3 levels, namely P0 (0 liters/plot), P1 (1 liter/ liters of water/plot). ) and P2 (1 liter/liter of water/Plot). The results showed that the application of POC banana weeds had no significant effect on all observation parameters and cow dung had a very significant effect on wet peanut production per sample and wet peanut production per plot but had no significant effect on plant height parameters, number of leaves, number of pods. per sample and number of pods per plot. From the application of cow dung fertilizer to the production of peanut plants, the best was in K3 (3 kg/plot) and the lowest production of peanuts was in k0 (0 kg/plot).</p> <p><strong>Keywords:</strong> <em>Peanuts, Banana Cob POC, Cow Manure</em></p> Doni Ardiansyah Sitorus, Refnizuida Refnizuida, Hanifah Mutia Z. N. Amrul Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4631 Tue, 31 May 2022 00:00:00 +0700 THE EFFECTIVENESS OF GIVING COFFEE DREGS COMPOST AND POC HORSE URINE ON RADISH PRODUCTION (RAPHANUS SATIVUS L.) https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4633 <p>This study aims to determine the effectiveness of using coffee grounds and horse urine POC administration on the production of radish (Raphanus sativus L.). This research method used a factorial randomized block design (RBD) consisting of 2 factors. The factors studied were coffee grounds compost (K) treatment factors consisting of 4 levels K0 = 0 kg/Plot, K1 = 1 kg/Plot, K2 = 2 kg/Plot, K3 = 3 kg/Plot and the second factor was the provision of POC Horse urine (U) consists of 4 levels, namely U0 = 0 ml/liter of water/plot, U1 = 300 ml/liter of water/plot, U2 = 600 ml/liter of water/plot, U3 = 900 ml/liter of water/plot. Parameters observed were tuber length (cm), tuber production per sample (g) and tuber production per plot (g). The results showed that the application of coffee grounds compost and horse urine POC to radish production had a very significant effect on the parameters of tuber length, tuber production weight per sample and tuber production weight per plot. Where the best treatment for coffee grounds compost was in the K3 treatment (3 kg), the best treatment for horse urine POC was in the U3 treatment (900 ml/liter of water/plot).</p> <p><strong>Keywords: </strong>Coffee grounds compost, POC, horse urine, radish</p> Gladys Amanda Daulay, Ruth Riah Ate Tarigan, Devi Andriani luta Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4633 Tue, 31 May 2022 00:00:00 +0700 AN APPLICATION OF LIQUID ORGANIC FERTILIZER FOR THE GROWTH AND PRODUCTION OF PAKCOY (Brassica rapa L) ON CHICKEN MANURE AND CHARCOAL GROWTH MEDIA https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4635 <p><em>Pakcoy</em>(Brassica rapa L) is an annual plant originating from the Brassica species which is easy to obtain at an economical price and contains ingredients needed by humans such as minerals, vitamins and fiber. This study aims to determine the response of water hyacinth liquid organic fertilizer and chicken manure compost planting medium with husk charcoal to the growth and production of pakcoy (B. rapa L). This research was conducted at Jalan Ikan Bandeng, Tanah Tinggi Village, East Binjai District, Binjai City using a Factorial Randomized Block Design (RBD) consisting of 2 factors, 16 combinations and 2 repetitions. The treatment of growing media (M) was 4 levels, namely: M0 = Control, M1 = 1:1 (Charcoal + Chicken Manure Compost), M2 = 2:1 (Charcoal + Chicken Manure Compost) and M3 = 1:2 (Charcoal rice husk + chicken manure compost). There are 4 levels of water hyacinth liquid organic fertilizer (P), namely: P0 = control (using plain water), P1 = 60 ml/500 liters of water/polybag, P2 = 120 ml/500 liters of water/polybag, and P3 = 180 ml /500 liters of water/poly bag. Parameters observed were plant height, number of leaves, leaf area per sample, production weight per plot, plant fresh weight per sample and net consumption weight per sample. The results of the research on planting media of chicken manure compost with rice husk charcoal had a significant effect on all observed parameters. The results of the study applying water hyacinth liquid organic fertilizer had no significant effect on the parameters of plant height, number of leaves, leaf area, net weight consumed per sample, fresh weight of plants per sample and had a significant effect on the parameter of production weight per plot.</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Pakcoy, growing media, POC water hyacinth</p> Nur Arliza Brother Ginting Manik, Maimunah Siregar, Hanifah MZN Amrul Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4635 Tue, 31 May 2022 00:00:00 +0700 THE EFFECT OF COW MANURE FERTILIZER AND COCONUT WATER POC ON THE GROWTH AND PRODUCTION OF KAILAN PLANTS (Brassica oleracea Alboglabra) https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4636 <p>Effect of applying cow manure and coconut water liquid organic fertilizer on the growth and production of kailan plants (Brassica oleracea Alboglabra). The aim was to determine the effect of cow manure and coconut water liquid organic fertilizer on the growth and production of kailan plants (Brassica oleracea Alboglabra) and their interactions. This experiment used a factorial Randomized Block Design (RBD) consisting of 2 factors with 16 treatment combinations and 2 blocks so that there were 32 research plots. The factors studied were the first factors in the treatment of cow manure (A) consisting of 4 levels, namely: A0 = 0 kg / plot (Control), A1 = 1 kg / plot, A2 = 2 kg / plot, A3 = 3 kg / Plots. The second factor of giving POC coconut water (K) consisted of 4 levels namely: K0 = 0 ML / L / Plot (Control), K1 = 300 ml / L / Plot, K2 = 600 ml / L/ Plot, K3 = 900 ml / L / Plot. The results showed that the effect of cow manure and coconut water liquid organic fertilizer had no significant effect on plant height (cm), number of leaves (strands), production per sample (g), and production per plot (g). The interaction between the administration of cow manure and liquid organic coconut fertilizer had no effect on plant height (cm), number of leaves (strands), production per sample (g), and production per plot (g).</p> <p>&nbsp;</p> <p><strong>Keywords</strong>: Cow Manure Fertilizer, Coconut Water Liquid Organic Fertilizer, Kailan</p> Khairatun Hamdah, Rosmaria Girsang, Devi Andriani Luta Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4636 Tue, 31 May 2022 00:00:00 +0700 ENHANCE OF ONLINE FINANCIAL E-COMMERCE https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4637 <p><em>The research aims to determine the financial performance of online credit companies for tax revenues in Indonesia. The data used is the data of registered Financial Technology (Fintech) and not registered in Otoritas Jasa Keuangan (OJK). The data analysis method used in this research is a quantitative descriptive analysis. The results of the research are the development of Financial Technology is impressive and impact on the company's cash increase. The number of interests of customers chose the company and made increased tax revenue in Indonesia, but the Financial Services Authority or OJK must be firmly in the handling of Financial Technology (Fintech) companies that are not registered for Customer trust in the future.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords: Financial Performance, Online Credit, Tax</em></strong></p> Julia Dorin Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4637 Tue, 31 May 2022 00:00:00 +0700 ANUAL LEADERSHIP SATISFACTION ORGANIZATIONAL EMPLOYEE https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4638 <p><em>The purpose of this study isto find out and analyze the influence of leadership and job satisfaction on the organizational commitment of employees of the Tirtanadi Regional Drinking Water Company (PDAM) HM Branch. Yamin Medan. The research approach carried out by researchers is to use associative and quantitative approaches. The method used by the researcher is a quantitative method because the quantitative data of the research is in the form of numbers and analysis using statistics. The number of samples in this study amounted to 33 respondents. The data collection technique uses primary data in the form of questionnaires and uses a likert scale in the selection of assessment responses, while the data analysis technique uses multiple linear analysis. The analytical techniques used in this study are associative research data analysis, multiple linear analysis, data normality test, multicholinerita test, heteroskedasticity test, hypothesis test, namely t test and f test. Based on the results of the data analysis, the advice given to companies, namely that companies must improve the competence of leaders is to carry out development and training both directly and indirectly. In addition, the company must also be able to provide compensation and other supporting things to maintain job satisfaction for employees.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords : Communication, Work Discipline, Employee Performance</em></strong></p> Christian Willy, Arie Joki Rangkuti Copyright (c) 2022 Proceedings Of The International Seminar https://journal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4638 Tue, 31 May 2022 00:00:00 +0700