scholarly journals TEKNIK AUDIT INVESTIGATIF DALAM PENGUNGKAPAN MONEY LAUNDERING BERDASARKAN PERSPEKTIF AKUNTAN FORENSIK

2015 ◽  
Vol 3 (1) ◽  
pp. 572
Author(s):  
Rozmita Dewi Yuniarti Rozali
Keyword(s):  
Money Laundering ◽  
Test Data ◽  
Data Gathering ◽  
Theory And Practice ◽  
Primary Data ◽  
Effective Technique ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Gathering Data

Forensic accounting and investigative auditing is a discipline that is used when investigating a complicated cheating case related to the law. Inside are investigative audit techniques that can assist forensic accountants in their implementation. In Indonesia, investigative audit is more often associated with the settlement of corruption cases, one of which is money laundering. So in this study the authors wanted to know how investigative audit techniques are most effective in its efforts to uncover cases of money laundering based on the perspective of forensic accountants.The research method used is qualitative descriptive method. Determination of respondents using key person techniques are people who work as forensic accountants. The data used is the primary data obtained from interviews with respondents. This study uses the technique of triangulation of sources in the test data. Based on the results of his analysis, the results of the investigative aduit stages are predication, hypothesis formulation, data gathering, data reliability test, data analysis, interview and interrogation call, loss calculation, and reporting. It was also concluded that in theory and practice there is no investigative audit technique selected as the most effective technique. Because previously forensic accountants need to consider the things and characteristics of the money laundering case, only then determine which investigative audit techniques to use.

ANALISIS IMPLEMENTASI PENCEGAHAN PENCUCIAN UANG MENGGUNAKAN CUSTOMER DAN ENHACED DUE DILLIGENCE DI BANK SYARIAH MANDIRI JAKARTA

Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani
Keyword(s):  
Money Laundering ◽  
Data Retrieval ◽  
Data Display ◽  
Suspicious Transaction ◽  
Qualitative Descriptive ◽  
Proceeds Of Crime ◽  
The Government ◽  
Transaction Services ◽  
Data Reductions ◽  
Descriptive Method

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.

KINERJA PROSES PELELANGAN IKAN DI PASAR ARUMBAI KOTA AMBON

2017 ◽  
Vol 1 (2) ◽  
pp. 58-66
Author(s):  
Frendly Matulessy ◽  
Dionisius Bawole
Keyword(s):  
Performance Analysis ◽  
Gap Analysis ◽  
Primary Data ◽  
Satisfaction Level ◽  
Questionnaire Data ◽  
Analysis Method ◽  
Value For Money ◽  
Qualitative Descriptive ◽  
Market Needs ◽  
Descriptive Method

This study aims to measure the performance of fish auction process in Arumbai Market in Ambon. Primary data were collected from 43 respondents through observation and direct interview based on questionnaire. Data was analysed by qualitative descriptive method, importance performance analysis method (IPA) and gap analysis, and value for money method. The results show that: 1). There are three auction process activities namely pre auction, auction, and post auction; 2). Fisherman's satisfaction level is 67% and merchant satisfaction is 81%; and 3). The auction performance of the economic aspect is less economical, with the final value of 83%, while the fish auction performance from the efficiency aspect is less efficient with the value of 76%. For that, it needs additional officers to manage fish auction place (TPI) in Arumbai Market. In addition, the fish auction facilities (TPI) in Arumbai Market needs to be improved.

scholarly journals THE IDENTIFICATION OF OCCURRENCE AND COMPOSITION OF HAZARDOUS MEDICAL WASTE AT DEPOK CITY PUBLIC HEALTH CENTER

2020 ◽  
Vol 8 (1) ◽  
pp. 440-447
Author(s):  
Sirin Fairus ◽  
Siti Rohajawati ◽  
Prismita Nursetyowati ◽  
Diki Surya Irawan ◽  
Deffi Ayu Puspito Sari
Keyword(s):  
Public Health ◽  
Health Center ◽  
Hazardous Waste ◽  
Metal Content ◽  
Medical Waste ◽  
Primary Data ◽  
Number Of Patients ◽  
Qualitative Descriptive ◽  
The Republic ◽  
Descriptive Method

Purpose of the study: Hazardous solid medical waste, contains infectious, pathologic, sharp objects, pharmaceuticals, cytotoxic, chemical, radioactive, pressurized containers, and has a high heavy metal content and endangering the community. The Minister of Environment and Forestry of the Republic of Indonesia No.56 of 2015 regulates hazardous waste, but the study of the implementation and compliance with the regulation are still limited. Methodology: Qualitative descriptive method is carried out to describe and explain the condition of variables contained in the object of research. Main Findings: In general, the health center in Depok has carried out sorting consisting of sharp medical waste and non-sharp and reduced hazardous waste. The composition of non-sharp hazardous medical waste ranges from 55% to 96%. Applications of this study: Primary data collection was carried out in 11 Health Center in 11 sub-districts of Depok City. Novelty/Originality of this study: The number of sub-district residents does not always determine the average number of patients coming from the health center which ranges from 100-300 patients. With the average number of patients coming in at 300 people/day, Cipayung health center produced 1,821 grams/day, in contrast to Pancoran Mas and Sukmajaya which produced 2,398 and 3,357.

scholarly journals Deliberative Debates in Investors Penetration Area: A Case Study of Village Deliberation by Village Consultative Board (BPD) in Caturtunggal Village, Yogyakarta

2018 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Husen Wijaya Abd. Hamid
Keyword(s):  
Deliberative Democracy ◽  
Data Gathering ◽  
Elite Capture ◽  
Study Approach ◽  
Depth Interview ◽  
Qualitative Descriptive ◽  
Democracy Theory ◽  
Descriptive Method

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p>This study focuses on deliberative democracy practices in Caturtunggal village, specifically in the sub-village (<em>dusun</em>) of Seturan, Karangwuni, and Ambarukmo. The study assesses the quality of deliberation in these dusun by applying the three out of  five indicators of deliberative democracy theory by Fishkin (2009), namely information, subtantantive balance, and equal consideration. This study deploys qualitative descriptive method and case-study approach with in-depth interview as the main data gathering technique. This deliberation has put Village Consultative Board (BPD) period of 2013-2019 as a mediator and to consider arguments and deliberative results. Based on the indicators which proposed by Fishkin, Seturan and Ambarukmo are categorized for having semi-ideal deliberation, meanwhile Karangwuni is categorized as not ideal. The study also finds elite capture practices in Seturan and Karangwuni, but they do not impact significantly. </p></div></div></div>

scholarly journals Unsur Hijau pada Ruang Publik dan Sisa Halaman Rumah Kampung Cibunut RW 07 RT 05 Kota Bandung

2020 ◽  
Vol 1 (3) ◽  
Author(s):  
Irfan Sabarilah Hasim
Keyword(s):  
Visual Quality ◽  
Urban Environments ◽  
Primary Data ◽  
Plant Canopy ◽  
Residential Areas ◽  
Open Land ◽  
Qualitative Descriptive ◽  
Health Support ◽  
The City ◽  
Descriptive Method

AbstrakTanaman sangat penting untuk menunjang kehidupan sebagai penunjang kesehatan, pengendali iklim mikro, menyerap polusi bahkan berguna meningkatkan kualitas visual. Kehadiran tanaman di lingkungan perkotaan semakin sulit, mengingat lahan-lahan perkotaan semakin sempit terutama di lingkungan permukiman kota yang umumnya padat dan menyisakan sedikit ruang untuk tanaman. Berbeda dengan permukiman-permukiman padat pada umumnya, Kampung Cibunut RW 07 khususnya RT 05 Kota Bandung terlihat lebih asri, banyak sekali tanaman di lingkungan ini, meskipun lahan terbuka sedikit, gang juga tidak terlalu besar dan teras-teras rumah sangat terbatas. Melihat perkembangan yang sangat baik di Kampung Cibunut, maka penelitian ini layak untuk dilakukan dengan tujuan untuk mengidentifikasi jumlah dan jenis tanaman, serta cara dan metoda penanaman di ruang sempit dan mengetahui luas diameter tajuk tanaman. Digunakan metoda deskriptif kualitatif, data dikumpulkan melalui survey dan studi pustaka. Data primer diperoleh melalui observasi lapangan, pengukuran dan pencatatan langsung di lapangan. Setiap tanaman diberi nomor, dan dicatat kemudian seluruh data akan dimasukan ke dalam matrik untuk memudahkan perhitungan. Pembahasan dilakukan untuk mendapatkan ragam jenis tanaman, sistem dan cara penanaman, dan luas total tajuk tanaman. Diharapkan hasil dari penelitian ini dapat ditiru dan diterapkan di permukiman padat sejenis di kota Bandung agar dapat meningkatkan keasrian kawasan dan penyerapan polusi.Kata kunci : Tanaman, Unsur Hijau, Lahan sempit, permukiman padat. AbstraCTPlants are very important to support life as health support, control the microclimate, absorb pollution, and even improve visual quality. The presence of plants in urban environments is increasingly difficult, given that urban lands are increasingly narrow, especially in urban residential areas which are generally dense and leave little room for plants. Unlike the dense settlements in general, Kampung Cibunut RW 07, especially RT 05 Kota Bandung, looks more beautiful, there are lots of plants in this environment, although there is little open land, the alleys are not too big and the terraces of the houses are very limited. Seeing the excellent development in Cibunut Village, this research is feasible to do the aim of identifying the number and types of plants, as well as methods and methods of planting in narrow spaces and knowing the diameter of the plant canopy. Qualitative descriptive method is used, data is collected through surveys and literature studies. Primary data obtained through field observations, measurements, and direct notes in the field. Each plant is numbered, recorded and then all data will be entered into a matrix to facilitate calculation. Discussions were conducted to obtain various types of plants, planting systems and methods, and the total area of the plant canopy. It is hoped that the results of this research can be replicated and applied in similar dense settlements in the city of Bandung to increase the beauty of the area and the absorption of pollution. Keywords: Plants, Green Element, Narrow land, dense settlement.

scholarly journals IDENTIFIKASI SALURAN PEMASARAN KOPI ARABIKA GAYO PADA CV. GAYO MANDIRI COFFEE KABUPATEN BENER MERIAH

2017 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Riyandhi Praza
Keyword(s):  
Secondary Data ◽  
Marketing Channel ◽  
Primary Data ◽  
Selling Price ◽  
Coffee Production ◽  
Arabica Coffee ◽  
Coffee Arabica ◽  
Marketing Activities ◽  
Qualitative Descriptive ◽  
Descriptive Method

The high selling price of coffee paid by consumers (importers) has not been felt by farmers. The development of Gayo Arabica Coffee marketing then emerged Cooperative and CV in Bener Meriah Regency in accommodating the production of farmers one of them. CV.Gayo Mandiri Coffee (GMC) located in District Bandar, Bener Meriah Regency. CV Gayo Mandiri Coffee is engaged in Gayo Arabica coffee marketing activities. This study aims to identify the marketing channel and the Gayo Arabica coffee production process. The research was conducted using qualitative descriptive method to analyze the primary and secondary data obtained. Primary data obtained through interviews and observations, while secondary data obtained through the literature associated with this research. Gayo Arabica coffee marketing in CV.Gayo Mandiri Coffee in marketing its products there are two channels, from collectors to producers to consumers, from producers directly to consumers and from producers to retailers as well as through intermediaries then to the hands of consumers. The most dominant channels contained in CV.Gayo Mandiri is channel I because this channel is the most effective and efficient in the marketing of green bean coffee Arabica Gayo.

scholarly journals PENGEMBANGAN BUDAYA PENCAK SILAT SEBAGAI ATRAKSI PARIWISATA BUDAYA DI INDONESIA (STUDI PADA PERGURUAN PENCAK SILAT MERPATI PUTIH)

2021 ◽  
Vol 6 (1) ◽  
pp. 75-80
Author(s):  
Elang Kusumo ◽  
Diena Mutiara Lemy
Keyword(s):  
Secondary Data ◽  
Cultural Tourism ◽  
Primary Data ◽  
The Internet ◽  
Cultural Assets ◽  
Martial Art ◽  
Potential Development ◽  
Qualitative Descriptive ◽  
Descriptive Method

Traditional Indonesian martial art called Pencak Silat , as one of the nation's cultural assets, pencak silat is increasingly developing in Indonesian society, both from the sports and from the socio-cultural. The purposed of this research was conducted to determine the potential development of pencak silat at Merpati Putih as a cultural tourism attraction. The research was conducted on active and passive members (who had been members) of the Merpati Putih Pencak Silat  (with total 612 of respondents). pencak silat  “Merpati Putih” (known as PPS Betako Merpati Putih) was formed around the 1550s BC. This research used a qualitative descriptive method, with primary data from the results of the questionnaire, and enriched with secondary data obtained from the internet and several other sources to complement this research. This research used a qualitative descriptive method, explaining the situation and facts found in the field. To explore members' perceptions of the potential development of pencak silat “Merpati Putih” as a cultural tourism attraction, questionnaires, online observations and interview conducted on the members of PPS Betako Merpati Putih. Pencak silat “Merpati Putih” has the potential to be developed as a cultural tourism attraction, by developing and managing it more professional so that it becomes a cultural tourism asset in term of tourists interest.

scholarly journals Strategi Pemasaran Pantai Dream Island Di Mertasari Desa Intaran Sanur Kauh Kota Denpasar

2020 ◽  
Vol 8 (2) ◽  
pp. 189
Author(s):  
Laura Therecia Samosir ◽  
I Gusti Agung Oka Mahagangga
Keyword(s):  
Marketing Strategy ◽  
Direct Observation ◽  
Secondary Data ◽  
Marketing Strategies ◽  
Data Sources ◽  
Primary Data ◽  
Coastal Tourism ◽  
Qualitative Descriptive ◽  
The City ◽  
Descriptive Method

Tourism in Indonesia has recently grown rapidly in one of them in the city of Bali. Bali has a very beautiful natural potential, one of the natural potentials developed is coastal tourism. Dream Island Mertasari Sanur Beach is one of the beaches that is still new but has a lot of potentials. Therefore, this study was conducted to determine the existing conditions and marketing strategies that exist on Dream Island the Mertasari Beach Sanur Kauh City of Denpasar. The method used in this study is a qualitative descriptive method with data sources in the form of primary data and secondary data. The primary data in this study are data sourced from direct observation to the location of the study and by interviewing informants. While secondary data in this study are data obtained from documentation and literature to complete the primary data. The technique of determining the informants used was purposive sampling. The results showed that the existing conditions on Dream Island Beach based on Concept 4a were still lacking. The condition of the attraction is very good but for access and facilities still, have some disadvantages that need to be improved in the future. The reality that is on Dream Island Beach only consists of private parties and village institutions. The marketing strategy at Dream Island Beach has not been optimal due to several problems such as business license constraints and lack of cooperation with promotional media.   Keywords:  Marketing Strategic, attraction, Dream Island Beach  

scholarly journals Implementasi Undang – undang Nomor 39 Tahun 2007 Tentang Cukai Terhadap Produk Hasil Pengolahan Tembakau Lainnya Berupa Liquid Personal Vaporizer yang tidak Dilengkapi oleh Pita Cukai

2021 ◽  
Vol 6 (1) ◽  
pp. 68-74
Author(s):  
Dimas Tragari Eldo Widodo ◽  
Anindya Bidasari ◽  
Suciati Suciati
Keyword(s):  
Field Research ◽  
Legal Research ◽  
Legal Provisions ◽  
Legal Remedy ◽  
Qualitative Descriptive ◽  
The Government ◽  
Processed Products ◽  
Descriptive Method

The background of this research is that the determination of Customs collection on Liquid Personal Vaporizer can be concluded that the government has found an answer to the debate that has been happening in Indonesia regarding the prohibition of Personal Vaporizer. As for the formulation of the problem in this research is How the Implementation of “Law No. 39 of 2007” concerning Customs for other tobacco processing products in the form of Liquid Personal Vaporizer, How is the solution or legal remedy in the process of implementing Customs on other tobacco processed products in the form of Liquid Personal Vaporizer which is not equipped with Customs stamps. The type of research in this research is sociological juridical which in other words is a type of sociological legal research and can also be called field research, which examines the applicable legal provisions and what happens in reality in society. While the dataVanalysis technique uses a qualitative descriptive method. The conclusion obtained by the researchers from the results of this research is that although most of them are regulated by ministerial regulations, the application of Customs for HPTL products in the form of Liquid Personal Vaporizers is still based on Law No.39 of 2007 concerning Customs for all regulations related to the application of Customs. And also the legal settlement for Liquid Personal vaporizer that is not equipped with Customs stamps in the Malang Customs Customs KPPBC area using non-penal channels for the settlement.

scholarly journals The Meaning of Denotation, Connotation, and Myth used in Ariana Grande’s "God is a Woman" Song Lyrics

2021 ◽  
Vol 4 (1) ◽  
pp. 143-151
Author(s):  
Ahmad Jafar ◽  
La Aso ◽  
Neil Amstrong
Keyword(s):  
Gender Differences ◽  
Gender Equality ◽  
Roland Barthes ◽  
Primary Data ◽  
Qualitative Descriptive ◽  
Song Lyrics ◽  
Descriptive Method

Ariana Grande was determined to be a light on her song lyrics and no one has needed that light more than Ariana Grande herself. Her song Lyrics were loaded with deep meanings. Ariana Grande sung about relationships, love, and dating, and through it all, there were moments of meaning spread throughout. The lyric writer wanted to suggest a certain mood or emotion. This study focused on God is a woman song Lyrics. The writer took song lyrics as primary data and used qualitative descriptive method that explained descriptively how the meaning used in Ariana Grande’s God is a woman song lyrics. The theory used in the study is semiotics, in particular, is the theory used by Roland Barthes. Roland Barthes developed his theory into two levels, namely Denotation as the first level in the sign, connotation as the second level in the sign which is accompanied by a myth (marking a society). The result of this study based on Roland Barthes Semiotic’s theory in a way of denotative it is about sex and how she claims the chemistry will be so incredible that the guy is going to think she is God and in a way of connotative Ariana Grande campaigned for a struggle for gender equality and she showed off women's energy and independence. While the myth is God is a woman which this sentence represents about gender differences in life. The answer to dismantling patriarchy is not raising a matriarchy in its place. But building our understanding of, as Ariana Grande puts it, "God as a woman," will help counterbalance almost every human's internalized beliefs that our creator is a man, a father, a guy in the sky. God is our mother, our father, our parents. Come to think of it, if God can be referred to with the masculine pronoun “he”, why is not okay for us to also used the female pronoun “she” when referring to God.

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