scholarly journals Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto

2021 ◽  
Vol 16 (3) ◽  
pp. 417-424
Author(s):  
Soko Wikardojo ◽  
Ahmad Mukoffi ◽  
Risnaningsih Risnaningsih ◽  
Adelsiana Lero Kaka
Keyword(s):  
Descriptive Analysis ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Rate ◽  
Tax Reduction ◽  
Analysis Technique ◽  
The Government

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals ANALISIS SWOT PENGELOLAAN USAHA PERIKANAN NELAYAN WILAYAH PESISIR KECAMATAN MANDOLANG KABUPATEN MINAHASA PROVINSI SULAWESI UTARA

2019 ◽  
Vol 6 (12) ◽  
Author(s):  
Victoria E.N. Manoppo ◽  
Jeannette F. Pangemanan ◽  
Nurdin Jusuf
Keyword(s):  
Coastal Zone ◽  
Coastal Area ◽  
Descriptive Analysis ◽  
Coastal Region ◽  
Secondary Data ◽  
Primary Data ◽  
Daily Lives ◽  
Purposive Sampling ◽  
Qualitative Descriptive ◽  
The Government

AbstractThe decline in fishermen's income was triggered by increased household needs while the income of fishermen's fate seemed to be unbearable. This is also experienced by Neyan in the Coastal Region of Mandolang District, Minahasa Regency. Their income continues to decline even more often they have no cost for their daily lives. They are in debt which is strangling their necks. They are increasingly desperate because there is no solution offered either from the government or from other relevant parties. Starting from the background, the problem is formulated as follows: 1. What causes the level of income of fishermen in the Coastal Zone of Mandolang District to decrease; 2. How do they increase their income. The research objectives are: 1. To describe and analyze what causes the level of income of fishermen in the Coastal Zone of Mandolang District to decrease; 2. To analyze how they increase their income. This research will be carried out in the Coastal Area of Mandolang District, Minahasa Regency in 2017 since it was signed a work contract with LPPM. The method in this study is purposive sampling method. Data sources are primary data and secondary data. Data analysis is qualitative descriptive analysis and quantitative description.Keywords: coastal area, income of fishermen, Mandolang sub-district AbstrakTurunnya pendapatan nelayan itu dipicu kebutuhan rumah tangga yang meningkat sedangkan pendapatan nasib nelayan seolah tak lepas dirundung malang. Hal ini juga dialami oleh neyan di Wilayah Pesisir Kecamatan Mandolang Kabupaten Minahasa. Pendapatan mereka semakin hari semakin menurun bahkan seringkali  mereka tidak mempunyai biaya untuk kehidupan mereka sehari-hari. Mereka terlbat utang yang semakin mencekik leher.  Mereka semakin putus asa karena belum ada jalan keluar yang ditawarkan baik dari pemerintah ataupun dari pihak-pihak terkait lainnya.  Bertitik tolak dari latar belakang tersebut maka masalah dirumuskan sebagai berikut: 1. Apa yang menyebabkan turunnya tingkat pendapatan nelayan di Wilayah Pesisir Kecamatan Mandolang; 2. Bagaimana cara mereka meningkatkan pendapatan mereka. Adapun tujuan penelitian adalah : 1. Untuk mengdeskripsikan dan menganalisis apa yang menyebabkan turunnya tingkat pendapatan nelayan di Wilayah Pesisir Kecamatan Mandolang; 2. Untuk menganalisis bagaimana cara mereka meningkatkan pendapatan mereka. Penelitian ini akan dilaksanakan di Wilayah Pesisir Kecamatan Mandolang Kabupaten Minahasa pada tahun 2017 sejak di tandatangani kontrak kerja dengan LPPM. Metode dalam penelitian ini adalah metode purposive sampling. Sumber data adalah data primer dan data sekunder. Analisis data yakni analisis deskriptif kualitatif dan deskripsi kuantitatif.Kata kunci: wilayah pesisir, pendapatan nelayan, kecamatan Mandolang

Implementasi Pelatihan Pemanfaatan TIK Bagi Guru Sekolah Binaan KB Sya’roniyah Purwogondo

2021 ◽  
Vol 2 (2) ◽  
pp. 191-204
Author(s):  
Muhammad Nofan Zulfahmi
Keyword(s):  
Online Learning ◽  
Human Resources ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Training Process ◽  
Material Evaluation ◽  
Analysis Technique ◽  
Information And Communication ◽  
Training Activities

Information and Communication Technology (ICT) is one of the important aspects in online learning for human resources (HR) in the target schools, namely teachers. Management of ICT needs for human resources of teachers in a fostered school (sekolah binaan) can be done by conducting a training. The purpose of this study is to describe the training process carried out by the PGPAUD FTIK Unisnu Jepara school fostering team and the effectiveness of the training activities. This type of research is descriptive with a qualitative approach. Research informants came from KB Sya'roniyah teachers, with 12 people. The types of data used are primary data and secondary data. while, the data collection methods are observation, interviews and documentation. Data analysis technique in this research is descriptive analysis with data testing method using triangulation. The results of the study show that the training process for teachers of the Sya'roniyah KB Purwogondo schools had several stages, those are needs analysis, training objectives, and determining the training program material. Evaluation is carried out to verify the effectiveness of the training. Based on the results of the evaluation of the training activities showed a positive response from the training participants. The ICT utilization training attended by the Sya'roniyah KB teacher was effective because the creativity of the teachers in using ICT after attending the training had increased and the level of parental complaints against online learning had also decreased.

scholarly journals PENGATURAN PRINSIP TRANSFER OF UNDERTAKING PROTECTION OF EMPLOYMENT (TUPE) DALAM DUNIA KETENAGAKERJAAN INDONESIA (DIANTARA POTENSI DAN HAMBATAN)

2015 ◽  
Vol 4 (4) ◽  
Author(s):  
Kadek Agus Sudiarawan
Keyword(s):  
Qualitative Method ◽  
Descriptive Analysis ◽  
Industrial Relations ◽  
Secondary Data ◽  
Empirical Method ◽  
Primary Data ◽  
Constitutional Court ◽  
Inhibiting Factors ◽  
The Government ◽  
The Right

This research is aimed identifying the advantages of the regulation of TUPE principles, as well as inhibiting factors for outsourcing companies to apply the TUPE principles after the Decision of the  Constitutional Court Number 27/PUU-IX/ 2011. The research was conducted by using normative-empirical method. The data of the research consisted of primary data and secondary data. All of the collected data were analyzed using qualitative method. The results of this research were presented in a descriptive analysis report. The results of the research indicated he advantages that could be obtained by workers in relation with regulation of the TUPE principles included protection of wages, welfare and working requirements, protection of workers when the company was taken over, protection of workers when there is a change of outsourcing company and regulation of the right to file a lawsuit to the industrial relations court. The inhibiting  factors in the application of the TUPE principles in the  outsourcing companies after the  Decision of Constitutional Court  were the lack of socialization and supervision of the government, various legal loopholes of discrepancies between the implementing regulation and  the Decision of Constitutional Court, uncertainty severance regulation, assumptions that TUPE was a new burden which may disadvantage employers, and the lack of understanding of the workers related to their rights.

MODERATING EFFECT OF ECONOMIC GROWTH ON FINANCIAL PERFORMANCE OF MERGED INSTITUTIONS

2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Dr. Agnes Ogada ◽  
Dr. George Achoki ◽  
Dr. Amos Njuguna
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Financial Services ◽  
Panel Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Moderating Effect ◽  
Primary Data ◽  
The Government ◽  
To Come

Purpose: The purpose of the study was to determine the moderating effect of economic growth on financial performance of merged institutions Methodology: The study adopted a mixed methodology research design. The study population included all the 51 merged financial service institutions in Kenya. Purposive sampling was used. Primary data was obtained from questionnaires and a secondary data collection template was also used. The researcher used quantitative techniques in analyzing the data. Descriptive analysis for the study included the use of means, frequencies and percentages.  Inferential statistics such as correlation analysis was also used. Panel data analysis was also applied. Further, a pre and post merger analysis was used.Results: There was a significant relationship between the moderating effect of economic growth and financial performance of merged institutions.Unique contribution to theory, practice and policy: The government and Central Bank of Kenya to come up with strategies and policies to protect the financial services sector due to its immense contribution to the economy of the country by formulating policies aimed at controlling the effects of rapid fluctuations of the macro economic factors and their effects on the sector.

scholarly journals SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar

2021 ◽  
Vol 4 (1) ◽  
pp. 41-47
Author(s):  
Ni Putu Sri Prajayanti ◽  
◽  
I M Sudana ◽  
I G M Karma ◽  
◽  
...  
Keyword(s):  
Data Collection ◽  
Marketing Strategy ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Internal And External Factors

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.

scholarly journals Pengaruh Gaya Kepemimpinan, Motivasi, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Bank Mandiri (Persero) Tbk Cabang Daya Makassar

Tata Kelola ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 239-253
Author(s):  
Multazam Multazam ◽  
Jeni Kamase ◽  
Hasbi Hasbi
Keyword(s):  
Linear Regression ◽  
Leadership Style ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Techniques ◽  
Several Variables ◽  
Analysis Technique ◽  
Support Research

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, motivasi, dan disiplin kerja terhadap kinerja karyawan pada PT. Bank Mandiri Cabang Daya Makassar. Jenis penelitian ini, yaitu penelitian asosiatif. Ada beberapa variabel yang dihubungkan dalam penelitian ini adalah variabel Gaya Kepemimpinan (X1), Motivasi (X2), Disiplin Kerja (X3), dan Kinerja Karyawan (Y). Jenis data yang digunakan adalah data primer dan data sekunder . Data primer merupakan data yang diperoleh langsung dari responden dan data sekunder merupakan data yang diperoleh dari dokumen yang didapat dari PT. Bank Mandiri Cabang Daya Makassar untuk mendukung penelitian. Teknik analisis penelitian ini menggunakan teknik analisis deskriptif dan regresi linier berganda dengan populasi dan sampel yang berjumlah sama, yaitu 31 orang. Hasil penelitian ini diperoleh bahwa gaya kepemimpinan berpengaruh terhadap kinerja karyawan, motivasi berpengaruh terhadap kinerja karyawan dan disiplin kerja berpengaruh terhadap kinerja karyawan Pada PT. Bank Mandiri (Persero) Tbk, Cabang Daya Makassar. This study aims to determine the effect of leadership style, motivation, and work discipline on employee performance at PT. Bank Mandiri Branch Daya Makassar. This type of research, namely associative research. There are several variables that are linked in this study, namely the variable Leadership Style (X1), Motivation (X2), Work Discipline (X3), and Employee Performance (Y). The types of data used are primary data and secondary data. Primary data is data obtained directly from respondents and secondary data is data obtained from documents obtained from PT. Bank Mandiri Daya Makassar Branch to support research. The analysis technique of this research uses descriptive analysis techniques and multiple linear regression with the same population and sample, namely 31 people. The results of this study indicate that leadership style affects employee performance, motivation affects employee performance and work discipline affects employee performance at PT. Bank Mandiri (Persero) Tbk, Daya Makassar Branch.

scholarly journals PERBANDINGAN PENDAPATAN PENJUAL BUAH PADA SAAT LIBUR DAN BUKAN LIBUR DI DESA TALAWAAN

2017 ◽  
Vol 13 (2A) ◽  
pp. 311
Author(s):  
Thirza ., Kambey ◽  
Paulus A. Pangemanan ◽  
Mex L. Sondakh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Tabular Form ◽  
Rice Farmers ◽  
Income Ratio ◽  
The Government

The objective of this research is to know rambutan fruit income ratio during holiday and not holiday. This research was conducted in Talawaan Village Talawaan Subdistrict. For three months, ie from June to August 2015, from preparation, data collection to the preparation of research reports. The data used are primary data obtained through interviews to 20 (twenty) respondents of rice farmers and 20 respondents for sellers of Rambutan Fruit and secondary data obtained from the government of Talawaan subdistrict of North Minahasa. Data analysis used in this research is descriptive analysis, where the data collected will be presented in tabular form. The results showed that agro-tourism influenced the income of rambutan fruit seller is seen from the day of the holiday increment compared to the day is not a holiday.

scholarly journals EFEKTIVITAS PROGRAM ME’DASENG DI KECAMATAN TABUKAN UTARA, KABUPATEN KEPULAUAN SANGIHE

2021 ◽  
Vol 17 (1) ◽  
pp. 147
Author(s):  
Yerry Efendi Budiman ◽  
Daud Markus Liando ◽  
Donald K. Monintja
Keyword(s):  
Data Analysis ◽  
Program Effectiveness ◽  
Secondary Data ◽  
Primary Data ◽  
Online Data ◽  
The North ◽  
Direct Observations ◽  
Analysis Technique ◽  
The Government ◽  
The Impact

This study aims to describe the effectiveness of the Me'Daseng program. Measurement of effectiveness used four elements in accordance with Budiani (2009) concept namely: the accuracy of target, socialization, objectives, and monitoring. The research was conducted in the North Tabukan Sub-district, Sangihe Islands Regency. The selection of informants was carried out purposively with a total of 12 informants. The data used are primary and secondary data. Primary data were collected by conducting interviews with informants and making direct observations. Secondary data were collected by conducting literature studies and searching online data related to the theme of this research, namely program effectiveness. The data analysis technique used descriptive qualitative data analysis techniques. The results showed that (1) the Me'Daseng program was not yet fully effective, in terms of target accuracy. The community was still less involved or served when the Me'Daseng program was implemented. (2) Socialization of the Me'Daseng program has been carried out, but it has not been very good, especially the direct socialization carried out in communities. (3) The effectiveness of the Me'Daseng program when viewed from the objectives of the Me'Daseng program and compared to the results achieved, has not been very effective. (4) The government has made efforts to make improvements in the implementation of the Me'Daseng program, as an effort to pay attention to the community receiving services from the Me'Daseng program, but the impact felt by the community is still not as expected.

scholarly journals Analisis Deskriptif tentang Tampilan Kinerja Aparatur Sipil Negara di Sekretariat Pemerintah Kota Kupang Nusa Tenggara Timur Indonesia

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Fellyanus Habaora ◽  
Jefirstson Richset Riwukore ◽  
Tien Yustini
Keyword(s):  
Performance Indicators ◽  
Total Population ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Quality Performance ◽  
Average Value ◽  
The Government ◽  
Scale Classification

<p><em>The purpose of this research was to determine the performance of state civil servants at the Secretariat of the Government of Kupang City, East Nusa Tenggara, Indonesia through the effectiveness of performance indicators, namely quantity, quality, timeliness, cooperation, and self-quality. The research was conducted for 6 months, namely September 2019-February 2020. The total population and research sample were 370 ASN which were determined by purposive stratified proportional sampling based on the position, class, and rank of the ASN. The type of data used is primary data and secondary data obtained by means of questionnaires, observation, and documentation. Data analysis was carried out on performance indicators using descriptive analysis based on the average value of the Likert scale classification. The results showed that in general, the performance of ASN in the Regional Secretariat of the Kupang City Government was effective as indicated by the average performance score of 3.71 or high. This result is because the performance indicators show the results of high-value categories which include quantity (3.79), quality (3.71), timeliness (3.67), cooperation (3.70), and self-quality (3.69).</em></p><p><strong><em>Keywords: </em></strong><em>quantity, quality, timeliness, cooperation, self-quality, performance</em></p>

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