scholarly journals ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT XYZ

Author(s):  
Ni made tika Anggreni ◽  
Naniek Noviari

The company as a tax cutter has a very large and important role for the government. The company as the income tax cutter must record the tax expense calculation of Article 21 Income Tax in accordance with the rules and procedures for calculating taxes and the results of which will be paid or reported. This study was conducted at XYZ Hospital. The purpose of this research is to analyze the implementation of the obligation for income tax article 21 whether it is in accordance with the Act. This study uses qualitative research methods, with a case study approach method. The data used are employee salary data and reporting of PPH 21 period XYZ Hospital in 2017. The results of this study indicate that the calculations performed by XYZ Hospital are correct, but for the depositing and reporting of Article 21 Income Tax that has been applied by XYZ Hospital yet in accordance with the Act so that it causes the existence of contingency obligations that must be repaid. 

Koneksi ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 165
Author(s):  
Jessica Gunawan ◽  
Suzy Azeharie

This research discusses of rituals for Dewi Kwan Im celebration that is the day Dewi Kwan Im leaving the world. Dewi Kwan Im is the Goddess who was highly respected by Khonghucu people’s because Dewi Kwan Im trusted can be helps Khonghucu people’s who need helps. Therefore Khonghucu people’s always celebrate the biggest day of Dewi Kwan Im. Dewi Kwan Im Temple where located at KM 12 Palembang also held a celebration ceremony in welcoming the great day of Dewi Kwan Im with has its own rituals tradition in carrying out the celebration ceremony of Dewi Kwan Im. Every rituals procession which help held in Dewi Kwan Im Palembang Temple has a meaning in it. The purpose of this research is to know the meaning of rituals celebration for Dewi Kwan Im at Dewi Kwan Im Temple Palembang and to know the tradition which did by the Khonghucu people’s at Dewi Kwan Im Temple Palembang in celebrating the rituals of Dewi Kwan Im. The theories which used in this research are semiotics theory, transcendental communication theory and assimilation theory. The research methods that used is qualitative research methods with a case study approach. The data results were obtained through direct observation to Dewi Kwan Im Palembang Temple, interviews with five sources, and literature studies. The conclusion of this research is the celebration rituals of Dewi Kwan Im at Dewi Kwan Im Palembang Temple is a form of respect and gratitude of Khonghucu people’s to Dewi Kwan Im for the blessings and help which recieved by the Khonghucu people’s during this time. Other than that the tradition which there at Dewi Kwan Im Palembang Temple is a combination of Hokkien culture society.Penelitian ini membahas upacara perayaan Dewi Kwan Im yaitu hari Dewi Kwan Im meninggalkan dunia. Dewi Kwan Im merupakan dewi yang sangat dihormati oleh umat Khonghucu sebab Dewi Kwan Im dipercaya dapat membantu umat Khonghucu yang membutuhkan pertolongan. Oleh karena itu umat Khonghucu selalu merayakan hari besar Dewi Kwan Im. Kelenteng Dewi Kwan Im yang berada di KM 12 Palembang turut mengadakan upacara perayaan dalam menyambut hari besar Dewi Kwan Im dengan  memiliki tradisi upacara sendiri dalam melaksanakan upacara perayaan Dewi Kwan Im. Setiap prosesi upacara yang dilaksanakan di Kelenteng Dewi Kwan Im Palembang mempunyai makna di dalamnya. Tujuan penelitian ini adalah untuk mengetahui makna upacara perayaan Dewi Kwan Im yang dilaksanakan di Kelenteng Dewi Kwan Im Palembang dan untuk mengetahui tradisi yang dilakukan oleh umat Khonghucu di Kelenteng Dewi Kwan Im Palembang dalam merayakan upacara Dewi Kwan Im. Teori yang digunakan dalam penelitian ini yaitu teori semiotika, teori komunikasi transendental dan teori asimilasi. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Hasil data diperoleh melalui observasi langsung ke Kelenteng Dewi Kwan Im Palembang, wawancara dengan lima narasumber, dan studi kepustakaan. Kesimpulan dari penelitian ini adalah upacara perayaan Dewi Kwan Im yang dilaksanakan di Kelenteng Dewi Kwan Im Palembang merupakan bentuk rasa hormat dan terima kasih umat Khonghucu kepada Dewi Kwan Im atas berkat dan pertolongan yang diterima oleh umat Khonghucu selama ini. Selain itu tradisi yang ada di Kelenteng Dewi Kwan Im Palembang merupakan gabungan dari budaya masyarakat Hokkien.


2019 ◽  
Vol 1 (2) ◽  
pp. 185-196
Author(s):  
Nisa Maya Sari ◽  
Mahfudh Mahfudh

Inclusive school is a school that combines children with special needs with other normal children in one class and this school was implemented in Kediri two years ago SMPN 05 Kediri. In order to make it easier for children with special needs to understand the teachings of Islam at school, the school organizes extracurricular writing the Qur'an every Thursday. This study uses qualitative research methods with a case study approach because researchers want to see and understand directly how the extracurricular process is carried out. Data collection techniques, researchers used interviews, observation and documentation. With this extracurricular, children with special needs little by little can already recognize the Hijaiyah letters and read the book Iqra.   Sekolah inklusi merupakan sekolahan yang menggabungkan anak berkebutuhan khusus dengan anak normal lainnya dalam satu kelas dan sekolahan ini sudah terlaksana di Kediri dua tahun yang lalu SMPN 05 Kediri,. Agar anak berkebutuhan khusus lebih mudah memahami pelajaran agama Islam di sekolah, pihak sekolah mengadakan ekstrakurikuler bca tulis Al-Qur’an setiap hari kamis. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, karena peneliti ingin melihat dan memahami secara langsung bagaimana proses ekstrakurikuler tersebut terlaksana. Teknik pengumpulan data, peneliti menggunakan wawancara, observasi dan dokumentasi.  Dengan adanya ekstrakurikuler ini, anak berkebutuhan khusus sedikit demi sedikit sudah bisa mengenal huruf Hijaiyah dan membaca buku Iqra


2013 ◽  
Vol 29 (2) ◽  
pp. 133
Author(s):  
Ely Sufianti ◽  
Dewi Sawitri ◽  
Krishnai Nur Pribadi ◽  
Tommy Firman

The collaborative process is a key element of the communicative-based planning. This process requires participations, equality of power, as well as adequate competence of the actors who engage the process. This condition seems difficult to occur in the societies, especially those in developing countries, in which people’s participation, equality of power, and competence are considered low (uncollaborative society). The purpose of this paper is to explore whether the collaborative process can occur or not in the context of such societies.  The empirical investigation was conducted by using the qualitative research methods with a case study approach to sidewalk vendors arrangement planning at Banjarsari, Surakarta City. It shows that the planning involves the collaborative process stages and authentic dialogue, which are the key aspects of collaborative process.


2020 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Ihsan Nasihin ◽  
Harry Suharman ◽  
Sofik Handoyo

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri which will oversee one company, namely Perum PNRI. In media holding, the holding company is Perum LKBN Antara which will oversee two companies, namely PT Balai Pustaka Persero and PFN Public Corporation. The third option is the printing and media holding company with Perum LKBN Antara as a holding company that will oversee three companies, namely Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. At the same time, Perum Peruri will stand alone. The analysis indicates that the second option is the most appropriate in terms of logical roadmap and holding characteristics since printing (security printing) and media (distribution news) business are two distinct types of businesses.


Author(s):  
Purwati ◽  
Alfi Noviyana

The cause of preeclampsia until now has not been known with certainty, some studies say that psychological pregnancy can affect the occurrence of preeclampsia. Anxiety is one of the psychological disorders experienced by pregnant women. The purpose of this study was to determine the cause of anxiety in pregnant women who experience pre-eclampsia. qualitative research methods with a case study approach. Sampling was done by purposive sampling. Respondents consisted of 6 main respondents and 8 supporting respondents. The study was conducted in the Flambiyan Room of Goeteng Tarunadibrata Hospital, Purbalingga. The results showed that most of the age above 35 years had preeclampsia and less than 20 years also had preeclampsia. 5 respondents did not experience anxiety before knowing that their blood pressure had risen and there was an increase in blood pressure when they knew they would be referred.Conclusion anxiety in pregnant women occurs after knowing the diagnosis of preeclampsia submitted by health workers. This triggers fear in pregnant women, causing anxiety. Anxiety that occurs in pregnant women can worsen or increase blood pressure.


2021 ◽  
Vol 10 (1) ◽  
pp. 51
Author(s):  
Husain AS M, Pd

The research uses qualitative research through a case study approach, while the results of the research are that basic needs assistance for the poor in the family hope program has not been able to improve the community's economy both in the short and long term, there is a mindset that assumes that being poor is a good thing. because they will often receive assistance from the government or from entrepreneurs, for that eradicating poverty must be accompanied by changing people's mindsets so that they can be more creative in dancing sources of income and cultivating shyness in getting help while physically strong 


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Siti Ayu Rochmaniah ◽  
Renny Oktafia

Micro, Small and Medium Enterprises (MSMEs) are a group of people who work as business actors, who have a desire to increase personal income and also the wider community. However, this certainly requires special support from the Islamic Microfinance Institution itself, one of which is the Sharia Cooperative. This study aims to determine how the implementation of Murabahah Akad financing and efforts to increase Micro, Small and Medium Enterprises (MSMEs) at KSPPS Permata Barokah Jaya, Pandaan Village. Researchers chose to use qualitative research methods with a case study approach. The results of this study indicate that the implementation of the Murabahah Agreement which is in demand by many financing members at KSPPS Permata Barokah Jaya is in accordance with the principles of Sharia. However, efforts to increase Micro, Small and Medium Enterprises (UMKM) at KSPPS Permata Barokah Jaya are still not able to provide maximum financing for business actors, because the Murabahah Akad financing at KSPPS Permata Barokah Jaya is dominated by members who work as factory employees. This factory employee, is considered to be able to make it easier for the KSPPS Permata Barokah Jaya in surveying prospective members, as well as the inclusion of guarantees in the form of a member Salary ATM.


2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 


Author(s):  
Dang Thi Huong ◽  
Vu Thi Minh Hien

Logistics is one of the important factors to ensure the availability of goods, promote retail businesses to deliver and consume goods quickly. However, logistics in Vietnamese retail businesses is identified to be limited, reducing the efficiency and competitiveness of enterprises. Using qualitative research methods (observation, document synthesis, interview, case study), the paper pointed out some problems in logistics activities of Vietnamese retail businesses; at the same time, analyzed experience in logistic activities of Vinmart store chain. Based on these results, the paper proposed some useful solutions to improve the logistics activities and enhance the competitiveness of Vietnamese retail businesses in the context of integration.


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