scholarly journals STUDI DAMPAK PEMBANGUNAN DAERAH DI REGIONAL KALIMANTAN

1969 ◽  
Vol 7 (2) ◽  
Author(s):  
Tim Kajian PKP2A III LAN Samarinda
Keyword(s):  
Natural Resources ◽  
Regional Planning ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Short Term ◽  
Renewable Natural Resources

The objective of this study is searching the outcomes of development implementation conducts by local governments in Kalimantan. This research uses descriptive analysis method and qualitative approach. The data is collected by interview with key informants in local governments and supported by secondary data. The result of this research are firstly, development in regional of Kalimantan remains great problems. It can be seen that development performance in several regions are still supported by exploitation on non-renewable natural resources, that has environmental risk. In other hand, several regions which has no natural resources meet trouble in accelerating their development performance. Even it still remains declining in economic growth and increasing in unemployment. Secondly, refer to regional planning document found that local governments tend to place short term output as main orientation in regional development, and not outcomes that should give long term benefits and impacts for the people.Keywords : outcome, district's development, regional KalimantanTujuan studi ini adalah untuk mengetahui dampak dari implementasi perencanaan pembangunan daerah kabupaten di regional Kalimantan. Metode yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Untuk mendapatkan data dilakukan melalui interview dan pengumpulan data sekunder. Kesimpulan yang dihasilkan meliputi beberapa hal yaitu pertama, bahwa secara umum implementasi pembangunan daerah di tingkat kabupaten masih menjadi tantangan yang berat. Hal ini terlihat di beberapa daerah yang memiliki kinerja pembangunan yang bagus ternyata ditopang oleh sumber daya alam yang tidak dapat diperbarui, dan seringkali mengabaikan faktor lingkungan. Sementara di daerah lain yang tidak bisa mengandalkan potensi sumber daya alam mengalami kesulitan untuk mengakselerasi kinerja pembangunannya, bahkan masih ada daerah yang mengalami penurunan pertumbuhan ekonomi serta peningkatan jumlah pengangguran. Sementara dari aspek pembangunan fisik, pembangunan infrastruktur dasar khususnya jalan di beberapa kabupaten cenderung lambat. Kedua, dilihat dari dokumen perencanaan, realisasi pembangunan di beberapa kabupaten masih cenderung berorientasi pada keluaran (output) jangka pendek. Pemerintah daerah masih berorientasi pada pelaksanaan program dan kegiatan jangka pendek dan kurang memperhatikan manfaat dan dampak jangka panjang (dampak/outcomes) yang seharusnya bisa dinikmati oleh masyarakat.Kata kunci : dampak, pembangunan daerah, regional Kalimantan

scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Analysis Method ◽  
Short Term ◽  
Tax Cost ◽  
Considerable Impact ◽  
The Difference ◽  
Tax Savings

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

scholarly journals KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 143-157
Author(s):  
Alfonsus Jantong ◽  
Yakobus Kaditti Bangun
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Community Supervision ◽  
Analysis Method ◽  
Government Accounting ◽  
Village Government ◽  
The Village

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

scholarly journals Analysis of Students’ Misconceptions on Solving Algebraic Contextual Problem

2021 ◽  
Vol 6 (1) ◽  
pp. 19-30
Author(s):  
Faoza Saaroh ◽  
Tian Abdul Aziz ◽  
Dwi Antari Wijayanti
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Systematic Errors ◽  
Study Data ◽  
Qualitative Approach ◽  
Mathematical Form ◽  
Analysis Method ◽  
Mathematical Abilities ◽  
Library Research ◽  
New Learning

Students misconceptions in solving contextual algebraic problems is still often found in this educational world. This study aims to describe the forms of student’s misconceptions in solving algebraic contextual problems and explain the causes of these misconceptions. The approach in this research is a qualitative approach, that is library research where the data used are secondary data. This research uses literature review data collection techniques. The number of articles used as data sources is 19 articles related to topics in research with algebraic contextual items taken from 5 articles to be displayed in the results section of the study. Data analysis used descriptive analysis method by describing the intentions and comparing several research articles. The results showed several forms related to non-systematic errors, namely concept errors or students’ misconceptions in solving algebraic contextual problems, namely the occurrence of misconceptions within the scope of algebraic arithmetic operations, understanding the meaning of variables, simplifying, or operating algebraic expressions, and interpreting contextual problems into algebraic mathematical form. The misconception occurs in students with low and moderate mathematical abilities where the cause of this phenomenon is due to the occurrence of errors in the learning process by educators in which students are less accustomed to solving contextual problems or open-ended questions. Therefore, it is hoped that educators can determine the learning model appropriately in fixing the problem of contextual algebraic misconceptions and further researchers can find new learning models that affect this problem.

scholarly journals Medan Makna Jihad dalam Perspektif Bahasa Arab dan Islam

2018 ◽  
Vol 24 (1) ◽  
pp. 89-105
Author(s):  
Zamzam Nurhuda
Keyword(s):  
Data Processing ◽  
Descriptive Analysis ◽  
Primary Source ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Psychosocial Dimension

All this time, jihad has been a popular term in Islam. It is used to motivate people in growing religious spirit related to psychosocial dimension. However, people define jihad in various meanings. Therefore, this study is aimed at identifying the various meanings of jihad based on numerous Arabic and Islamic contexts. Moreover, qualitative approach and descriptive analysis method are applied in this study. Several steps to conduct this study are classifying the data, analyzing the data, processing the data, concluding and writing the report. The primary source in this study is the word jihad and other related words in the perspective of morphology and semantics. Meanwhile, the secondary data in this study include journals, books, and academic studies on Arabic semantic and an analysis of its meaning.  There are some results found in this study. First, jihad is addressed personally, relating to worship to God. Second, jihad is defined as offensive and defensive, relating to dakwah. Third, jihad is captured simply in life and its modernity, relating to tasawwuf. Finally, jihad is describedas an action to avoid syirik, relating to akidah. ---Selama ini kata jihad sangat begitu populer di dunia Islam, dikatakan populer karena kata jihad tidak jarang dijadikan motivasi untuk menumbuhkan semangat keagamaan yang terkait dengan dimensi psikososial. Kata jihad muncul dalam ragam yang memiliki banyak makna. Penelitian ini bertujuan untuk mengidentifikasi makna-makna yang berhubungan dengan kata jihad dalam berbagaimacam konteks bahasa Arab dan agama Islam. Penelitian ini merupakan penelitian kualitatif, dengan menggunakan metode deskriptif analisis. Metode tersebut berupaya menjawab permasalahan yang sedang dibahas dalam penelitian bahasa. Selanjutnya, langkah-langkah yang dilakukan adalah dimulai dengan klasifikasi data, analisis data, pengelolaan data dan terakhir membuat kesimpulan serta laporan hasil penelitian. Sumber utama dalam penelitian ini adalah kata jihad dan kata-kata yang memilki persamaan secara morfologis dan semantis degan kata jihad. Sedangkan sumber sekunder dalam penelitian ini adalah jurnal-jurnal, buku-buku, atau karya-karya ilmiah  yang berhubungan dengan semantik bahasa Arab dan medan makna. Kesimpulan dalam penelitian ini mencakup beberapa yang berhubungan dengan kata jihad. Pertama, kata jihad bermakna jihad kepada diri sendiri ketika satu kolokasi dengan kata ibadah. Kedua, kata jihad berarti opensif dan defensif ketika satu kolokasi dengan kata dakwah. Ketiga, kata jihad bermakna sederhana dalam kehidupan dunia dan modrnitas ketika satu kolokasi dengan kata tasawwuf. Keempat, kata jihad bermakna menjauh dari perbuatan syirik ketika satu kolokasi dengan akidah. DOI :10.15408/bat.v24i1.7589

scholarly journals Calculation of Liquidity, Solvency and Profitability Ratio in Manufacturing Company

2018 ◽  
Vol 3 (2) ◽  
pp. 110-116
Author(s):  
Rally Ferry Agusta ◽  
Shinta Wahyu Hati
Keyword(s):  
Descriptive Analysis ◽  
Analysis Method ◽  
Short Term ◽  
Final Project ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
Solvency Ratio ◽  
Profitability Ratios

This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.

scholarly journals Determinant Return on Assets on Rural Banks in Indonesia

JEJAK ◽  
2021 ◽  
Vol 13 (2) ◽  
pp. 447-459
Author(s):  
Amanah Amanah
Keyword(s):  
Interest Rates ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Short Term ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Correction Model ◽  
Short Run ◽  
Quantitative Descriptive

The problem in this study is that the Trend of Return on Assets (ROA) in Rural Banks tends to decrease. The author uses a quantitative descriptive analysis method and the analytical tool used is the ECM (Error Correction Model), the aim of which is to determine what factors influence the Return on Assets (ROA) of Rural Banks in Indonesia. The findings empirically show that the Amount of Money Supply in the long term had a significant effect on the Return on Assets (ROA) of Rural Banks. Whereas in the short term, no significant effect on ROA, General Capital Reserves in the long term have a significant effect on Return on Assets (ROA), while in the short term have no significant effect on ROA, Non Performing Loan (NPL) in the long term and short term effect significant to Return on Assets (ROA), Consumptive Interest Rates in the long term and short term have no significant effect on Return on Assets (ROA), and Working Capital Interest Rates in the long term and short run have no significant effect on Return on Assets ( ROA) Rural Banks in Indonesia

scholarly journals Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika

2019 ◽  
Vol 8 (1) ◽  
pp. 107
Author(s):  
Anton Gobai ◽  
Tinneke M. Tumbel ◽  
Dantje Keles
Keyword(s):  
Descriptive Analysis ◽  
Financial Statements ◽  
Capital Requirements ◽  
Analysis Method ◽  
Short Term ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Collection Methods

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.

scholarly journals DINAMIKA HUKUM LINGKUNGAN HIDUP DAN SUMBER DAYA ALAM DALAM RANGKA PEMBANGUNAN BERKELANJUTAN

2015 ◽  
Vol 4 (2) ◽  
pp. 181
Author(s):  
Ahmad Jazuli
Keyword(s):  
Natural Resources ◽  
Local Governments ◽  
Environmental Control ◽  
Descriptive Analysis ◽  
Environmental Damage ◽  
Excessive Pressure ◽  
Sustainable Environment ◽  
The Social ◽  
High Level

<p>Konferensi Lingkungan Hidup Sedunia I yang diselenggarakan di Stockholm, Swedia pada bulan Juni 1972, mendorong Pemerintah Indonesia untuk berkomitmen mengarahkan pembangunan untuk mencapai peningkatan kesejahteraan berkelanjutan dan mewujudkan Indonesia yang asri dan lestari sesuai sasaran dan arah pembangunan Lingkungan Hidup yang digariskan dalam Rencana Pembangunan Jangka Panjang 2005-2025. Pasal 33 ayat (3) Undang-Undang Dasar 1945 mengamanatkan bahwa pengelolaan sumberdaya alam harus berorientasi kepada konservasi sumberdaya alam untuk menjamin kelestarian dan keberlanjutan fungsi sumberdaya alam, dengan menggunakan pendekatan yang bercorak komprehensif dan terpadu. Namun dalam implementasinya terdapat beberapa fakta seperti masih rendahnya pemahaman akan pentingnya pengelolaan sumber daya alam dan lingkungan hidup secara berkesinambungan, lemahnya penegakan hukum sehingga menyebabkan tekanan yang berlebihan terhadap fungsi lingkungan hidup, bahkan sampai mengakibatkan kerusakan lingkungan hidup, masih tingginya tingkat pencemaran lingkungan hidup, serta kurang adanya keselarasan pengaturan antara pemerintah pusat dan daerah, serta antarsektor terkait. Dengan pendekatan yuridis normatif yang bersifat deskriptif analisis melalui pengkajian hukum doktrinal, maka disimpulkan bahwa permasalahan lingkungan hidup pada substansinya hanya terfokus pada “pengendalian lingkungan” dan dalam implementasinya di daerah cenderung bersifat administratif-kewilayahan dan berorientasi ekonomi. Oleh karena itu harus ada perubahan paradigma dalam pengelolaan sumber daya alam agar supaya kebijakan keputusan yang diambil menggunakan perspektif jangka panjang dengan mengedepankan pembangunan yang berkelanjutansecara terintegral serta mempertimbangan aspek sosial masyarakat.</p><p>First World Environment Conference held in Stockholm, Sweden in June 1972, encourage the Indonesian Government to commit steering the development to achieve sustainable prosperity and creating a sustainable Indonesia as targetedby Environment outlined in the Long Term Development Plan 2005 -2025. Article 33 paragraph (3) of the Indonesian Constitution of 1945 mandated that the management of natural resources should be oriented to the conservation of natural resources to ensure the preservation and sustainability of natural resources functions, using a comprehensive approach and unified patterned. However, in implementation, there are several facts such as lack of understanding of the importance of natural resource management and sustainable environment, weak of law enforcement causing excessive pressure on the environmental functions, even to the extent of environmental damage, the high level of environmental pollution, as well as lack of regulation’s harmony between central and local governments, as well as between sectors. With normative juridical approach and descriptive analysis through reviewing the doctrinal law, it is concluded that the environmental issues in substance only focused on “environmental control” and in its implementation in the region tend to be the administrative-territorial and economic oriented. Therefore there must be a paradigm changed in the management of natural resources so that policy making are used in a long-term perspective with promoting sustainable development and consideration of integrating the social aspects of society.</p>

Analisis SWOT (Strength, Weakness, Opportunities, Threats) Melalui Inkuiri Terbimbing Pada Materi Kegiatan Ekonomi Mahasiswa Pendidikan Guru Sekolah Dasar

2019 ◽  
Vol 1 (2) ◽  
pp. 141
Author(s):  
Iis Yeni Sugiarti
Keyword(s):  
Swot Analysis ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Guided Inquiry ◽  
Analysis Method ◽  
Economic Activities ◽  
External Analysis ◽  
High Level ◽  
Center Area ◽  
Trade Competition

Abstrak. Desa Trusmi merupakan sentra batik sekaligus kuliner di Kabupaten Cirebon. Banyaknya pemegang usaha di bidang produksi batik mengakibatkan persaingan dagang diwilayah tersebut. Penelitian ini bertujuan untuk menganalisis SWOT (Strength, Weakness, Opportunities, Threats)  di salah satu usaha batik milik H. Edi Baredi atau sering dikenal dengan EB Batik Tradisional melalui inkuri terbimbing. Analisis meliputi profil usaha, aspek produksi, aspek tenaga kerja, aspek pemasaran dan aspek keuangan. Jenis penelitian ini menggunakan pendekatan kualitatif dengan metode deskripstif analisis. Berdasarkan analisis internal dan eksternal analisis SWOT, strategi yang  dilakukan oleh EB Batik Tradisional yaitu menghindari kehilangan penjualan dan profit yang disebabkan banyaknya persaingan dagang di kawasan sentra batik Trusmi dengan munculnya inovasi baru. Penguatan karakter pada produksi batiknya dapat mengatasi pesaingan dagang dan menambah daya tarik pembeli. Kata Kunci: SWOT, Inkuiri Terbimbing, dan Kegiatan Ekonomi Abstract. Trusmi village is a center of batik as well as culinary in Cirebon Regency. A large number of business holders in the field of batik production has resulted in trade competition in the region. This study aims to analyze SWOT (Strength, Weakness, Opportunities, Threats) in one of the batik business owned by H. Edi Baredi or often known as EB Traditional Batik through guided injury. The analysis includes the business profile, production aspects, labor aspects, marketing aspects, and financial aspects. This type of research uses a qualitative approach with descriptive analysis method. Based on internal and external analysis of the SWOT analysis, the strategy carried out by EB Traditional Batik is to avoid losing sales and profits due to the high level of trade competition in the Trusmi batik center area with the emergence of innovations. Strengthening the character of batik production can overcome trade competition and increase the attractiveness of buyers. Keywords: SWOT, Guided Inquiry, and Economic Activities

ANALISIS SUB SEKTOR UNGGULAN YANG BERDAYA SAING PADA SEKTOR PERTANIAN DI KABUPATEN LANGKAT

TABULARASA ◽  
2015 ◽  
Vol 11 (2) ◽  
Author(s):  
Muhammad Rif’an Harahap
Keyword(s):  
Economic Growth ◽  
Human Resources ◽  
Local Governments ◽  
Agricultural Sector ◽  
Descriptive Analysis ◽  
Regional Economic Growth ◽  
Food Crops ◽  
Analysis Method ◽  
Welfare Society ◽  
Decentralized Governance

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.

Sign in / Sign up

Export Citation Format

Share Document