ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA)

The purpose of this re search is to analze identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis. The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs

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IMPLEMENTASI UNDANG-UNDANG NOMOR 10 TAHUUN 1998 PERUBAHAN ATAS UNDANG-UNDANG NOMOR 7 TAHUN 1992 DALAM AKUISISI BANK BUMN TERHADAP BANK SWASTA (Telaah Studi Bank Rakyat Indonesia Terhadap Bank Agroniaga)

Jurnal Privat Law ◽

10.20961/privat.v5i2.19392 ◽

2017 ◽

Vol 5 (2) ◽

pp. 61

Author(s):

Doras Nugraha Saputra ◽

Djuwityastuti ,

Keyword(s):

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Primary Data ◽

Know How ◽

Analysis Techniques ◽

Bank Management ◽

Order Management ◽

Bank Ownership ◽

Secondary Materials

Abstract The article of this research is know how to main base into consideration Bank Rakyat Indonesia in doing Agroniaga, Bank acquisitions and ownership as well as knowing the order management after the acquisition of pengambilalhian shares or conducted by the people’s Bank of Indonesia against the Bank Agroniaga of Law Number 10 Of 1998 changes to the Law Number Number 7 Of 1992. This research is socio legal. The research is descriptive. Types of data used include primary data and secondary data, which includes primary legal materials and legal secondary materials. Data collection techniques used with interviews and studies library. Data analysis techniques used in this research was the qualitative analysis. The results of research and discussion of the basic considerations that Rakyat Indonesia Bank in the acquisition of the Agroniaga Bank business expansion, addition of assets as there are similarities in core business, namely in the field of agribusiness, the demand for Indonesia of Bank to Rakyat Indonesia Bank to acquire Agroniaga Bank who are going through a slump. Agroniaga Bank ownership after being acquired belong to the people’s Indonesia of Bank. Management of the Agroniaga Bank chosen unilaterally by the people’s Indonesia of Bank.Keywords : Rakyat Indonesia Bank and Agroniaga Bank, acquisition, basic considerations, ownership and governance.Abstrak Artikel ini bertujuan untuk mengetahui mengenai dasar utama yang menjadi pertimbangan Bank Rakyat Indonesia dalam melakukan akuisisi Bank Agroniaga, dan mengetahui kepemilikan serta susunan kepengurusan sesudah akuisisi atau pengambilalhian saham yang dilakukan oleh Bank Rakyat Indonesia terhadap Bank Agroniaga ditinjau dari Undang-Undang Nomor 10 Tahun 1998 perubahan atas Undang-Undang Nomor 7 Tahun 1992. Penelitian ini merupakan penelitian hukum empiris yang bersifat deskriptif. Jenis data yang digunakan meliputi data primer dan data sekunder, yang mencakup bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif. Hasil penelitian dan pembahasan bahwa dasar pertimbangan Bank Rakyat Indonesia dalam melakukan akuisisi Bank Agroniaga yaitu ekspansi bisnis, penambahan aset karena terdapat kemiripan pada core bussines yaitu dibidang agribisnis, permintaan Bank Indonesia kepada Bank Rakyat Indonesia untuk mengakuisisi Bank Agroniaga yang sedang mengalami keterpurukan. Kepemilikan Bank Agroniaga setelah diakuisisi menjadi milik Bank Rakyat Indonesia. Kepengurusan Bank Agroniaga dipilih secara sepihak oleh Bank Rakyat Indonesia.Kata kunci: Bank Rakyat Indonesia dan Bank Agroniaga, akuisisi, dasar pertimbangan, kepemilikan dan kepengurusan

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KERAJINAN SULAMAN KRUISTIK DI NAGARI EMBUNPAGI KECAMATAN MATUR KABUPATEN AGAM SUMATERA BARAT

Gorga Jurnal Seni Rupa ◽

10.24114/gr.v8i1.13616 ◽

2019 ◽

Vol 8 (1) ◽

pp. 243

Author(s):

Diah Cahyani ◽

Weni Nelmira

Keyword(s):

Data Analysis ◽

Data Collection ◽

Qualitative Method ◽

Secondary Data ◽

Woven Fabrics ◽

Business Leaders ◽

Primary Data ◽

Geometric Shapes ◽

Great Demand ◽

Analysis Techniques

AbstrakPermasalahan dalam penelitian ini adalah untuk mengetahui kerajinan sulaman kruistik di nagari Embunpagi Kabupaten Agam. Kerajinan sulaman kruistik merupakan salah satu kerajinan di Nagari Embunpagi yang mempunyai nilai keindahan tersendiri yang banyak diminati. Sulaman kruistik adalah sulaman yang memakai jahitan benang yang bersilangan membentuk huruf x diatas kain tenunan sejajar.Penelitian ini bertujuan untuk mendeskripsikan bentuk kerajinan sulaman kruistik dilihat dari segi desain dan motif di Nagari Embunpagi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Jenis data yaitu berupa data primer yaitu data yang diperoleh dari pimpinan dan karyawan usaha dan data sekunder yang diperoleh dari dokumentasi. Teknik pengumpulan data dengan cara melalui wawancara, observasi dan dokumentasi. Teknik analisa data yang dilakukan bersifat induktif berdasarkan fakta- fakta yang ditemukan dan penarikan kesimpulan. Hasil penelitian yang diperoleh adalah bentuk desain motif berupa naturalis dengan bentuk bunga dan daun, dan bentuk geometris berupa garis- garis yang disusun.. Kata Kunci: sulaman, kruistik embunpagi.AbstractThe problem in this study was to find out about the crusical embroidery craft in the Embunpagi village of Agam Regency. Crystalline embroidery is one of the handicrafts in Nagari Embunpagi that has its own beauty value that is in great demand. Crewistic embroidery is embroidery that uses cross stitches forming letters x on parallel woven fabrics. The aim of this study is to describe the shape of the crew embroidery craft in terms of design and motif in Nagari Embunagi. The method used in this research is qualitative method. The type of data is in the form of primary data, namely data obtained from business leaders and employees and secondary data obtained from documentation. Data collection techniques by means of interviews, observation and documentation. Data analysis techniques performed are inductive based on facts found and conclusions drawn. The results of the research obtained are the form of motif design in the form of naturalists with flower and leaf shapes, and geometric shapes in the form of lines arranged. Keywords: needlepoint, embunpagi.

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Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

Tsamratul Fikri | Jurnal Studi Islam ◽

10.36667/tf.v15i1.702 ◽

2021 ◽

Vol 15 (1) ◽

pp. 69

Author(s):

Siti Sopiah

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Data Presentation ◽

Analysis Techniques ◽

Three Stages ◽

Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

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LOCATIONAL STUDY OF JUNIOR HIGH SCHOOL AND MADRASAH TSANAWIYAH USING GEOGRAPHY INFORMATION SYSTEM (GIS) AT CEPOGO SUBDISTRICT BOYOLALI DISTRICT IN 2016

GeoEco ◽

10.20961/ge.v5i1.28914 ◽

2019 ◽

Vol 5 (1) ◽

pp. 66

Author(s):

MS Khabibur Rahman ◽

Jumadi Jumadi

Keyword(s):

High School ◽

Data Analysis ◽

Data Collection ◽

Junior High School ◽

Junior High ◽

Secondary Data ◽

Primary Data ◽

Analysis Techniques ◽

Potential System ◽

Map Analysis

This research was conducted to find out and analyze the coverage of junior high school and madrasah tsanawiyah services to the user community in Cepogo District. The research used descriptive geographical research method using map analysis and the data collection methods used were documentation studies and field observations. The data collection technique in this study used a population that includes all junior secondary schools and Islamic elementary schools in Cepogo sub-district with primary data in the form of school locations obtained through field measurements using GPS (Global Potential System) and secondary data obtained from agencies authority and results from previous studies. The data analysis technique used was secondary data analysis techniques and map analysis techniques using buffer analysis. The results showed that there was a difference between supply (number of elementary school graduates) and demand (study group) in which supply was greater than demand. In addition, the coverage of education facilities at the junior high school / MTs level in Cepogo District is in accordance with the minimum standards of the national education minister's regulation no. 24 of 2007 concerning the maximum distance to education facilities, which is no more than 6 km with no hazardous track.

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Analisis Kreativitas Kegiatan Menggambar pada Anak Usia Dini

JM2PI: Jurnal Mediakarya Mahasiswa Pendidikan Islam ◽

10.33853/jm2pi.v1i2.123 ◽

2021 ◽

Vol 1 (2) ◽

pp. 383-401

Author(s):

Umaria Husnu

Keyword(s):

Early Childhood ◽

Data Analysis ◽

Data Collection ◽

Data Reduction ◽

Secondary Data ◽

Data Sources ◽

Research Library ◽

Primary Data ◽

Analysis Techniques ◽

Library Research

In this study the researchers analyzed this title because of the low support from educators and parents in developing children's creativity, drawing is not the main priority in developing creativity, and the lack of children's ability to develop creativity drawing activities in early childhood. In analyzing the creativity of drawing in early childhood, it is hoped that educators and parents can find out more in understanding the importance of developing the creativity of drawing activities in early childhood. This research is a library research (library research) that uses primary data sources and secondary data, with data collection techniques: library, and accessing internet sites (Websites). The validity of the data uses method triangulation. Data analysis uses data reduction analysis techniques, data displays and drawing conclusions.The results showed that drawing activities in early childhood can develop children's creativity. The process of drawing activities of children is able to create or combine ideas and ideas in divergent and thinking by providing motivation, supporting facilities for creativity, and freedom for children to explore their thinking abilities.

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DELAPAN GOLONGAN PENERIMA ZAKAT ANALISIS TEKS DAN KONTEKS

Equilibrium Jurnal Ekonomi Syariah ◽

10.21043/equilibrium.v7i2.5843 ◽

2019 ◽

Vol 7 (2) ◽

pp. 316

Author(s):

Firdaningsih Firdaningsih ◽

Muhammad Sri Wahyudi ◽

Rahmad Hakim

Keyword(s):

Qualitative Research ◽

Content Analysis ◽

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Phenomenological Approach ◽

Primary Data ◽

Analysis Techniques ◽

The People ◽

Analysis Technique

This study aims to compare eight groups of zakat recipients in the opinion of ulama and the actualization of amil zakat institutions to eight groups of zakat recipients. This research used qualitative research with phenomenological approach as a part of qualitative research that explore a phenomena based on perspective and people awareness. The data collected are primary data and secondary data. The object used in this study is the opinion of ulama, Amil Zakat institution Nurul Hayat KC Malang and LAZISMU Malang Regency. Method of data collection are interview, documentation and observation. While data analysis technique uses content analysis techniques.The results of this study, there are similarities in the analysis text that is based on the opinions of ulama and contexts which are actualization by the amil zakat institution, both Nurul Hayat KC Malang and LAZISMU Malang Regency. Except for the riqab group which in the actualization by LAZISMU Malang Regency which had expansion meaning, so that the distribution of zakat was not only for the people free from slavery but also for those who are in opressed.

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KEUNTUNGAN USAHA NASI KUNING KIOS YU CHIA DI KELURAHAN BANJER KECAMATAN TIKALA KOTA MANADO

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.16.1.2020.27177 ◽

2020 ◽

Vol 16 (1) ◽

pp. 135

Author(s):

Novan ., Winokan ◽

Vicky Richard B. Moniaga ◽

Agnes Estephina Loho

Keyword(s):

Data Analysis ◽

Data Collection ◽

Business Owners ◽

Cost Price ◽

Primary Data ◽

Descriptive Data ◽

Data Collection Methods ◽

Profit Analysis ◽

Collection Methods

This study aims to determine how much profit from Yu Chia Kiosk yellow rice business in Banjer Village, Tikala District, Manado City. This research was conducted during November 2019. The data used in this study are primary data obtained from interviews with business owners. Data collection methods used in this study were direct interviews with yellow rice business owners in the form of cost, price, and quantity of yellow rice products. Data analysis used in this study was descriptive data analysis and presented in the form of tables and profit analysis. The results of the study showed that the profit gained from this business was Rp. 628,915 per day. *eprm*

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Analysis of Peanut (Arachis Hypogeae L) Farming in Buae Village, Watang Pulu District, Sidenreng Rappang Regency

LaGeografia ◽

10.35580/lageografia.v20i1.24098 ◽

2021 ◽

Vol 20 (1) ◽

pp. 105

Author(s):

Andi Sulkifli Rauf ◽

Irmayani Irmayani ◽

Nurhaedah Nurhaedah

Keyword(s):

Data Analysis ◽

Data Collection ◽

Primary Data ◽

Fixed Costs ◽

Data Collection Methods ◽

The Family ◽

Cost Of Production ◽

The Cost ◽

Collection Methods ◽

Production Facilities

This study aims to determine (1) how much is the cost of peanut farming, (2) how much income is obtained from peanut farming, (3) how much is the feasibility level of peanut farming. This type of research used in this research is descriptive quantitative. The data collection methods used were observation, questionnaires, and interviews. The data analysis used was the B / C Ratio. Primary data which is the result of interviews with respondent farmers is tabulated to determine the cost and income of peanut farmers in Buae Village, the amount of costs used by peanut farmers is divided into three, among others: (1) the cost of labor outside the family (reel issued) of Rp. 5,465,316 and family workers (calculated) of Rp. 2,900,000, (2) the cost of production facilities is Rp. 2,321,457.31 (3) fixed costs of Rp. 345,299.67 total costs incurred by farmers of Rp. 8,132,073.21 / Ha. The amount of revenue is Rp. 18,071,018.06 / Ha. The amount of income received is Rp. 9,938,944.85 / Ha based on the calculation of B / C ratio shows 1.22 indicating that peanut farming in Buae Village is feasible to be developed where each expenditure is Rp. 1 can give you a profit of Rp. 1.22.

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Penilaian Persediaan Barang Dagang Berdasarkan SAK EMKM pada BUMDES Karya Maju Kecamatan Keluang Kabupaten Musi Banyuasin

Jurnal Bisnis, Manajemen, dan Ekonomi ◽

10.47747/jbme.v1i3.110 ◽

2021 ◽

Vol 1 (3) ◽

pp. 1-11

Author(s):

Eka Sevtia Mesta ◽

Ryan Al Rachmat

Keyword(s):

Data Collection ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Field Observations ◽

Analysis Method ◽

Inventory Data ◽

Data Collection Methods ◽

Qualitative Descriptive ◽

Collection Methods

The purpose of this study was to determine how the accounting treatment of inventory on the method of recording and assessing merchandise at Bumdes Karya Maju Kec. Kab. Musi Banyuasin with inventory observation periods in April and May 2020. In this study the researchers used a qualitative descriptive analysis method. The types of data used are primary and secondary. Where the primary data is in the form of interviews and field observations, while the secondary data is in the form of merchandise inventory data at Bumdes Karya Maju. Data collection methods used were interviews and field observations. The results showed that the method of recording and inventory of merchandise at Bumdes Karya Maju was not in accordance with SAK EMKM. Bumdes Karya Maju records merchandise inventory using an application called OMI, which has not applied any method in the application.

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Tourism Perception Of General Toilet Hygiene In Objects And Tourist Attractions In Bali

International Journal of Social Science and Business ◽

10.23887/ijssb.v3i1.17162 ◽

2019 ◽

Vol 3 (1) ◽

pp. 36 ◽

Cited By ~ 1

Author(s):

I Wayan Sunarsa ◽

Nyoma Dini Andiani

Keyword(s):

Data Analysis ◽

Data Collection ◽

Performance Levels ◽

Tourist Attractions ◽

Analysis Techniques ◽

Data Collection Methods ◽

Qualitative Descriptive ◽

And Performance ◽

Public Toilets ◽

Collection Methods

This study aims to determine the perception of tourists on the cleanliness of public toilets in Tourist Objects and Attractions in Bali. The population of this study is all public toilets that are spread on the attractiveness of tourism in all districts and cities in Bali. The toilet samples used were 20 public toilets and a sample of 10 respondents from each toilet or equal to 200 people. Data collection methods used are interviews, observations, and questionnaires. Data analysis techniques used are qualitative descriptive and analysis of interest and performance levels. The results showed that tourists' perception of the cleanliness of public toilets on tourist objects and attractions in Bali was 2.18, which meant that the toilets were less clean. Tourist comments show smelly, dirty toilets, no tissue and no soap. The level of suitability between experience and tourist expectations of cleanliness and public toilet facilities at tourist attractions in Bali is 47%. This shows that only 47% of tourist expectations can be met. While the remaining 53% cannot be fulfilled

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