Umpungeng Megalith Complex, Proto-Historic Settlement in the Highlands of South Sulawesi, Indonesia

2022 ◽  
Author(s):  
Muhammad Nur ◽  
Akin Duli ◽  
Yusriana Yusriana ◽  
Khadijah Thahir Muda ◽  
Muhlis Hadrawi
Keyword(s):  
South Sulawesi ◽  
Historic Settlement

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME

2018 ◽  
Vol 2 (2) ◽  
pp. 182
Author(s):  
Adnan Hamzah ◽  
Muhammad Djafar Saidi ◽  
Amir Ilyas
Keyword(s):  
Use Of Force ◽  
Normative Study ◽  
Information Transparency ◽  
South Sulawesi ◽  
Additional Investigation ◽  
Force Majeure ◽  
Directorate General ◽  
Financial Losses

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>

IMPLEMENTASI TEOREMA NAÏVE BAYES PADA SISTEM PENDUKUNG KEPUTUSAN UNTUK MENENTUKAN REKOMENDASI TEMPAT WISATA TERBAIK DISULAWESI SELATAN

2019 ◽  
Vol 2 (1) ◽  
pp. 40-46
Author(s):  
Rikardo Chandra ◽  
Izmy alwiah Musdar ◽  
Junaedy .
Keyword(s):  
Decision Support ◽  
Decision Support System ◽  
Programming Language ◽  
Support System ◽  
Naive Bayes ◽  
Naïve Bayes ◽  
Web Based ◽  
Tourist Attractions ◽  
South Sulawesi

This study aims to design and build web-based decision support system applications used to recommend the best tourist attractions in South Sulawesi to tourists. The expected benefit of this research is to help the user get the best tourist recommendation information available in South Sulawesi based on the conditions in input factors. The theorem or method used in this study, namely the theorem Naïve Bayes. The design of the system isimplemented using PHP programming language and MYSQL database. Based on the results of the research, the authors have successfully built the application of decision support system to determine the recommendation of tourist attractions in South Sulawesi with 65% accuracy based on 20 tests conducted.

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