scholarly journals Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018

2020 ◽  
Vol 2 (1) ◽  
pp. 2537-2553
Author(s):  
Sri Rahayu Rahmadhani ◽  
Charoline Cheisviyanny ◽  
Erly Mulyani

This study aims to analyze the tax compliance of MSMEs after the issuance of Government Regulation No. 23 of 2018. This research is a qualitative research using a phenomenological approach. The Informants were determined using the purposive sampling method. Data was collected by interview and triangulation techniques. Data analysis used was the model of Miles and Huberman is data reduction, data display and conclusions. The results showed that the compliance of MSMEs in Padang City was still low. This is caused by the lack of tax knowledge. It suggests tax officer enhance socialization ad to educate taxpayer.

2020 ◽  
Vol 2 (3) ◽  
pp. 160-169
Author(s):  
Ade Stevani ◽  
Dwi Anggraini ◽  
Resnani Resnani

This study aims to describe the fuction of extracurricular art of dance for students of SD Negeri 01 Kota Bengkulu. Type of qualitative research and descriptive naturalistic research method.the subject of this research is the extracurricular coach of dance art and the student of extracurricular activities of dance art. Data collection techniques use observation, interviews, and documentation. Data analysis is done by data reduction, data presentation (data display), data verification(coclusion drawing/verification) and withdrawal of conclusion (verification data). Testing the validity of the data using persistence of observation, membercheck and triangulation. The result of the research show the extracurricular function of dance which includes 1) development fuction, 2) sosialfuction, 3) rekreativefuction, the three fuctions have been done, but there are some indicators in the function of extracurricular art of dance that has not been done, that is development function in indicator the formation in indicator the formation of the character of discipline. In this indicator the formation of the character of students who follow extracurricular activities of dance art came too late because before the extracurricularschedule of dance art there are students who are still in the canteen and rest. Therefore, there should be a break between classroom hygiene activities and extracurricular activities of dance, so that the indicators of character building discipline are done.


2021 ◽  
Vol 17 (2) ◽  
pp. 267-283
Author(s):  
Ida Ayu Oka Martini ◽  
A.A.N Eddy Supriyadinatha Gorda ◽  
A.A.N. Oka Suryadinatha Gorda ◽  
Desak Made Febri Purnama Sari

Abstract: This study aims to investigate the regeneration of endek weaving craftsmen in Klungkung, Bali. The research method used is descriptive qualitative research. The research location is in Klungkung, Bali. The technique of collecting data through interviews was conducted on four groups of informants, namely business owners, craftsmen, children of craftsmen, and community leaders. The data analysis technique used is the interactive model of Miles and Huberman, namely: data reduction, data display, and verification. The results showed that regeneration attempts have not yet been successful due to several factors, including: 1) the younger generation’s lack of interest in weaving, 2) the number of promising job alternatives, and 3) the lack of love and pride in the younger generation for endek woven fabric products. The regeneration process functions through outreach carried out by networks of family, friends, and neighbors.Keywords: regeneration, socialization, weaving Mengungkap Regenerasi Pengrajin Tenun Endek di BaliAbstrak: Penelitian ini bertujuan untuk mengetahui regenerasi pengrajin tenun endek di Klungkung, Bali. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif. Lokasi penelitian berada di Klungkung, Bali. Teknik pengumpulan data melalui wawancara dilakukan terhadap empat kelompok informan yaitu pemilik usaha, pengrajin, anak pengrajin, dan tokoh masyarakat. Teknik analisis data yang digunakan adalah model interaktif Miles dan Huberman yaitu: reduksi data, display data, dan verifikasi. Hasil penelitian menunjukkan bahwa upaya regenerasi belum berhasil karena beberapa faktor, antara lain: 1) kurangnya minat generasi muda dalam menenun, 2) banyaknya alternatif pekerjaan yang menjanjikan, dan 3) kurangnya rasa cinta dan bangga pada yang lebih muda. generasi untuk produk kain tenun endek. Proses regenerasi berfungsi melalui sosialisasi yang dilakukan oleh jaringan keluarga, teman, dan tetangga. Kata kunci: regenerasi, sosialisasi, tenun


2020 ◽  
Vol 4 (1) ◽  
pp. 18-26
Author(s):  
Siska Yulita ◽  
Endang Kartini Panggiarti

The murabahah finance is sell and buy transaction which is seller acknowledge selling price and buyer pay to the seller as much as the price plus margin that being approved. Sometimes on going murabahah finance promise found obstacles and resistance being faced bank or debtor party. There for, we want to study more deep about murabahah finance in BMT RIzky Barokah as a research object. The research aims to analysis of the operation of murabahah finance, analysis of murabahah operation in KSPPS BMT Rizky Barokah with Fatwa Dewan Syariah Nasional (DSN MUI), and analysis of member perception of KSPPS BMT Rizky Barokah about murabahah finance. This type of research is qualitative research with data analysis techniques, namely data reduction, data display, and conclusion drawing and verification. The result is found conclusion that is process of operationalization of murabahah finance in KSPPS BMT Rizky Barokah different based on object of goods in the murabahah promise. There is a goods that have facilitated by BMT is motor-bicycle but there is have another goods that proxies by another party for the procuration. The execution of murabahah finance promise in Rizky Barokah has appropriate to the commandment and requirement of murabahah and appropriate with fatwa provisions DSN-MUI No. 04/DSN-MUI/IV/2000 about murabahah finance.


2021 ◽  
Vol 1 (1) ◽  
pp. 8-12
Author(s):  
Yusroful Kholili

As the world is entering society 5.0 era, pesantren must be aware of its challenges to maintain its existence as the oldest educational institution. This study aims to determine the challenges faced by Islamic boarding schools in the era of community revolution 5.0. This research is preliminary qualitative research to analyze various literature on Islamic boarding schools’ crucial issues in society 5.0 era. The data obtained in the study were collected through documentation techniques which were then tested using source triangulation techniques. The data analysis was through three stages, namely data reduction, data display and conclusion. The results of this study indicate that Islamic boarding schools in the 5.0 era must face contemporary challenges that are in line with the development of science and technology, namely having the ability for morals implanting, technology-based pesantren systems, digital literacy and digital ethics. If this ability can be realized and developed, the pesantren’s existence can be maintained and accepted by the community 5.0.


2018 ◽  
Vol 9 (2) ◽  
pp. 92
Author(s):  
Rio Putra Sagita ◽  
NRA. Candra DA

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>This study examines the film “</em><em>Aach…Aku Jatuh Cinta” (Aach...I Fall in Love). This study aims to find out the visualization of the setting as a timepiece in the film “Aach…Aku Jatuh Cinta” through the size of the image. The type of research used is descriptive qualitative research. The selection of samples in this study was carried out by purposive sampling technique. Data collection is done by observation and interviews, while data analysis is done through the stages of data reduction, data presentation, and drawing conclusions and verification. Research focuses on setting as a timepiece visualized in the film “Aach…Aku Jatuh Cinta” through the size of the image. The results of the research of “Aach…Aku Jatuh Cinta” show the time settings are divided into three sequences, the settings that appeared in 1970, 1980 and 1990.</em></p><p><em>Keywords : visualization, setting, movie, and "Aach...Aku Jatuh Cinta".</em></p><h1> </h1><p align="center"><strong>ABSTRAK</strong></p><p>Studi ini mengkaji film <em>Aach<strong>…</strong>Aku Jatuh Cinta</em>. Penelitian ini bertujuan untuk mengetahui visualisasi <em>setting</em> sebagai penunjuk waktu  dalam film  <em>Aach<strong>…</strong>Aku Jatuh Cinta </em>melalui ukuran gambar. Metode penelitian  yang digunakan adalah penelitian kualitatif deskriptif. Pemilihan sampel pada penelitian ini dilakukan dengan teknik <em>purposive sampling. </em>Pengumpulan data yang dilakukan dengan observasi dan wawancara, sedangkan untuk analisis data melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Penelitian fokus pada<em> setting </em>sebagai penunjuk waktu yang divisualisasikan dalam film  <em>Aach<strong>…</strong>Aku Jatuh Cinta</em> melalui ukuran gambar. Hasil penelitian film <em>Aach<strong>…</strong>Aku Jatuh Cinta </em>menunjukkan <em>setting</em> waktu dibagi dalam tiga sekuen, <em>setting</em> yang muncul pada tahun 1970, 1980 dan 1990-an.</p><p>kata kunci : visualisasi, setting, film, dan Aach...Aku Jatuh Cinta.</p><h1> </h1>


2019 ◽  
Vol 7 (2) ◽  
pp. 45
Author(s):  
Doni Indra Setiawan ◽  
Sri Adi Widodo

<p>Penelitian ini bertujuan untuk mendeskripsikan kesalahan yang dilakukan siswa dalam menyelesaikan masalah segi empat pada fase konkret, dan fase transisi. Penelitian ini menggunakan penelitian kualitatif deskritptif dengan subjek penelitian sebanyak 4 subjek yang diambil berdasarkan purposive sampling. Teknik pengumpulan data menggunakan tes. Teknik analisis data menggunakan model yang dikembangkan oleh Miles dan Huberman yaitu reduksi data, penyajian data, dan menarik kesimpulan/verifikasi data. Kesalahan yang sering dilakukan siswa fase konkret yaitu siswa salah dalam menggambar bangun yang diceritakan soal, salah dalam menentukan rumus dan tidak menuliskan rencana penyelesaian, salah melakukan prosedur penyelesaian dan tidak menggunakan rumus secara semestinya, serta tidak melakukan pemeriksaan kembali jawaban. Kesalahan yang sering dilakukan siswa fase transisi yaitu siswa salah dalam menggambarkan bangun yang diceritakan dalam soal, salah dalam menuliskan rumus yang perlu digunakan, pada tahap melaksanakan rencana tidak terjadi kesalahan, serta tidak melakukan pemeriksaan kembali jawaban.</p><p> </p><p>This study aims to describe the mistakes made by students in solving rectangular problems in the concrete phase and the transition phase. This study uses descriptive qualitative research with four research subjects taken based on purposive sampling. Data collection techniques using the test. Data analysis techniques using a model developed by Miles and Huberman, namely data reduction, data presentation, and concluding/verification of data. Students often made mistakes. In the concrete phase, students making drawings that are told about problems.  Errors in determining formulas and not writing completion plans, error when doing completion procedures and not using formulas properly, and not re-checking answers. In the transition phase, students who are wrong in describing the shapes told in the problem. Errors in writing the formula that needs to be used, at the stage of carrying out the plan there is no error, and not re-checking the answers.</p>


2021 ◽  
Vol 1 (1) ◽  
pp. 42-55
Author(s):  
LILIK YULIANINGSIH ◽  
ARIZAL HENDRIAWAN ◽  
ARIANDY SYAMSUL BHAHRI ◽  
MUHAMMAD RISYAL

This Research Focused On The Findings Of The Questions On The Problem Research, Namely "What Are The Challenges Faced By The Teacher Toward E-Learning?". This Research Used The Social Constructivism Pattern Model (The Social Constructivism Paradigm) As A Qualitative Research Framework To Interpret The Issues Related To This Research (Crotty, 1998). Then, The Researcher Used The Question-List Model (Questionnaire) As A Tool For Data Collection, As Suggested By Sugiyono (2010). Therefore, Data Analysis That Used In This Study Is By Reducing Data (Data Reduction), Displaying Data (Data Display), And Concluding, As Suggested By Miles & Huberman (1994). Therefore, Researchers Provided Several Solutions To Overcome The Difficulties Faced By Teachers As Challenges To E-Learning In The Discussion And Conclusions Of This Research.


Author(s):  
Tri Handayani Amaliah ◽  
Abdul Rahmat

Cost actualization is not only involved in company activity, however, it is also involved in custom tradition which prevailed in a society. This research aims to explore the meaning of cost towards custom procession of Mo Polihu Lo Limu. Mo Polihu Lo Limu is heredity tradition which still upheld by Gorontalo people purposed to sanctify the girls. This research was qualitative research which conducted by using ethnomethodology approach. Data analysis in this research followed ethnomethodology rules, which are data reduction, data display, indexicality, reflectivity, and conclusion drawing. The research result showed that costs which included in Mo Polihu Lo Limu custom mean as alms (sadakah), pray (du’a), and realization of affection (motoliango). Costs which included in the implementation of this tradition, for Gorontalo people, aims to reach happiness in this world and the hereafter. This paper is an attempt to find empirical theory by using local wisdom culture as focus to find the meaning of cost in order to give contribution towards the development of accounting science.Keywords: cost, ethnomeyhodology, Mo Polihu Lo Limu, custom value, Gorontalo people    


2021 ◽  
Vol 1 (2) ◽  
pp. 57-68
Author(s):  
Sulistriani Sulistriani ◽  
Joko Santoso ◽  
Srikandi Oktaviani

The purpose of this study was to describe the teachers role as a facilitator in science learning in class III SDN 10 Metro Timur. This research is a qualitative research with a descriptive approach. This study uses data collection techniques of observation, interviews, and documentation. Data analysis used Millis and Hubberman analysis where the data collection steps were, data reduction, data display, and drawing conclusions. The results obtained from the teachers role as a facilitator in science learning in class III, obtained 34 events which included events in the pedagogical aspect, psychological aspect, and cognitive development aspect.


2016 ◽  
Vol 20 (2) ◽  
pp. 179-197
Author(s):  
Ju'subaidi Ju'subaidi ◽  
Noeng Muhadjir ◽  
Sumarno Sumarno

Penelitian ini bertujuan mengungkap paradigma yang mendasari pelaksanaan pendidikan agama di sekolah pluralistik, dan menghasilkan paradigma pendididikan agama yang lebih relevan dengan masyarakat Indonesia yang pluralistik. Desain penelitian ini adalah penelitian deskriptif eksploratif dengan menggunakan pendekatan kualitatif intepretif fenomenologi. Pengumpulan data dengan wawancara mendalam didukung dengan observasi dan dokumentasi. Analisis data menggunakan analisis interaktif yang meliputi reduksi data, display data dan kesimpulan. Di samping itu, juga menggunakan Interpretive Phenomenolgy Analysis. Hasil penelitian adalah Pelaksanaan pendidikan agama konvensional di sekolah yang pluralistik belum mengikuti Peraturan Pemerintah Nomor 55 Tahun 2007 dan PERMENAG Nomor 16 Tahun 2010 tentang Pengelolaan Pendidikan Agama pada Sekolah. Paradigma yang mendasari pendidikan agama adalah eksklusif dan inklusif. Paradigma pendidikan agama yang relevan dengan kondisi bangsa Indonesia yang pluralistik adalah paradigma budaya pluralisme demokratis-emansipatoris.Kata kunci:  paradigma, eksklusif, inklusif, konvensional, phenomenology, demokratis-emansipatoris THE PARADIGM OF RELIGION EDUCATION IN A PLURAL COMMUNITYAbstractThis study was to uncover the paradigm that became the basis of the implementation of conventional religion education in the pluralistic schools and to generate a religion education paradigm that would be more relevant to the pluralistic Indonesian society. The approach that the researcher employed in the study was the qualitative interpretative phenomenology. The data were collected through an in-depth interview, and the in-depth interview was supported by an observation and documentation. Then, for the data analysis the researcher implemented the interactive analysis that included data reduction, data display and conclusion. In addition, the researcher also implemented the Interpretive Phenomenology Analysis. The results of the study show that the implementation of conventional religion education in the pluralistic schools has not fulfilled the requirements of the Government Regulation Number 55 Year 2007 and the Minister of Religion Decree Number 16 Year 2010 about the Management of Religion Education in the School. The paradigm that becomes the basis of religion education is the exclusive and inclusive education. The religion education paradigm that is relevant to the conditions of pluralistic Indonesian society is the one which is democratic-emancipative, and pluralistic.Keyword: paradigm, exclusive, inclusive, conventional, phenomenology, democratic-emancipatory


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