scholarly journals ANALISIS RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KEPATUHAN PENGUSAHA KENA PAJAK KANTOR PELAYANAN PAJAK PRATAMA (KPP CIREBON TAHUN 2016–2018)

Author(s):  
Endah Nurhawaeny Kardiyati ◽  
Abdul Karim

ABSTRAKThis study aims to analyze the mechanism of value added tax restitution and the obstacles that often occur during the restitution process. The method used in this research is descriptive method with a qualitative approach, and using embedded case study research case studies. The results of this study are the mechanism of value added tax restitution at the Pratama Cirebon tax service office carried out in accordance with applicable rules and obstacles that often occur in the process of value added tax restitution on taxpayers. Keywords                   : Restitution; Value Added Tax ABSTRAKPenelitian ini bertujuan untuk menganalisis mekanisme restitusi pajak pertambahan nilai dan kendala yang sering terjadi pada saat proses restitusi . Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif, dan menggunakan studi kasus embedded case study research. Hasil dari penelitian ini adalah mekanisme restitusi pajak pertambahan nilai pada kantor pelayanan pajak pratama cirebon dilakukan sesuai dengan aturan-aturan yang berlaku dan kendala yang sering terjadi dalam proses restitusi pajak pertambahan nilai pada wajib pajak. Kata kunci                 : Restitusi; Pajak Pertambahan Nilai.

2021 ◽  
Vol 4 (3) ◽  
pp. 954-969
Author(s):  
Royati

AbstractAccreditation is one of the governments to improve the quality of education. Likewise, to ensure the quality of education at the PAUD and PNF levels, the government held an accreditation program. However, it still has issues that need to be resolved. This study aims to identify and describe the problems of accreditation and quality mapping in the Education Office of Kulonprogo Regency. This research uses a qualitative approach and type of case study research. Based on the results of this research, in mapping the quality of accreditation in PAUD and PNF in Kulonprogo Regency, the first activity carried out was to conduct a quality mapping analysis of each institution. And the results show that the average standard kindergarten, KB, Pos PAUD, LPK and PKBM institutions that must be supervised strictly is the standard of financing. After conducting the analysis, a workshop was conducted with the Dikpora and all PAUD and PNF heads. Keywords: Quality mapping, accreditation, PAUD, PNF.


Author(s):  
Yogi Nugraha

ABSTRACT This study aims to describe the implementation of civic education courses in an effort to foster a sense of nationalism student at the Buana Perjuangan Karawang University. This study used a qualitative approach with the method used is the case study. Research conducted at the Buana Perjuangan Karawang University, with an estimated study time for start of the date October 28, 2017 until August 28, 2018. The target population in this study were students who follow courses of civic education, and sampling using techniques purposive sampling. The results obtained show that nationalism formed through civic education in college can be formed. It is based on a statement cited by respondents stated that the Civic Education is very important to learn in college, it's based on the erosion of a sense of nationalism began to be immediately addressed by studying Civics. Civic education is also learned to go back to the students will be taught by the teacher candidates Pancasila and Civic Education. Increased sense of nationalism in studying Civics is proof that Civic Education is so important to learn. Keywords: Civic Education, Nationalism, Students. ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan mata kuliah pendidikan kewarganegaraan dalam upaya memupuk rasa nasionalisme mahasiswa di Universitas Buana Perjuangan Karawang. Penelitian ini menggunakan pendekatan kualitatif dengan metode yang digunakan yaitu metode studi kasus. Penelitian dilaksanakan pada Universitas Buana Perjuangan Karawang, dengan estimasi waktu penelitian selama mulai dari tanggal 28 Oktober 2017 sampai dengan tanggal 28 Agustus 2018. Populasi target dalam penelitian ini adalah mahasiswa yang mengikuti mata kuliah pendidikan kewarganegaraan, dan pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian yang diperoleh menunjukkan bahwa nasionalisme yang terbentuk melalui pembelajaran pendidikan kewarganegaraan di perguruan tinggi dapat terbentuk. Hal ini berdasarkan pernyataan yang diutarakan oleh para responden yang menyatakan bahwa Pendidikan Kewarganegaraan sangat penting untuk dipelajari di Perguruan Tinggi, hal ini didasarkan pada mulai lunturnya rasa nasionalisme haruslah segera diatasi dengan mempelajari Pendidikan Kewarganegaraan. Pendidikan Kewarganegaraan juga dipelajari untuk kembali dibelajarkan kepada peserta didik nantinya oleh para calon guru Pendidikan Pacasila dan Kewarganegaraan. Meningkatnya rasa nasionalisme dalam mempelajari Pendidikan Kewarganegaraan merupakan bukti bahwasanya Pendidikan Kewarganegaraan begitu penting untuk dipelajari. Kata kunci: Pendidikan Kewarganegaraan, Nasionalisme, Mahasiswa.


2021 ◽  
Vol 11 (2) ◽  
pp. 185-194
Author(s):  
Uni Mardhotillah ◽  
Diska Arliena Hafni

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.


Author(s):  
Muh Khoirul Anam ◽  
Haris Santoso

Financial institutions are currently needed by all people because financial institutions are considered to be quicker in providing business capital loans. Previously, conventional banks were the only financial institutions operating in the financial sector or loans to the community before Islamic financial institutions, now with the development of financial institutions sharia society mostly prefers sharia finance rather than conventional, plus BMT which operates in the middle to lower class, this is what causes many people to take Islamic financial institutions because they prioritize family systems, so this study focuses on: 1). How is the application of murabahah financing at BMT As-Salam to brick businesses in the Ngreco Kandat Kediri village, 2). What is the role of murabahah financing at BMT As-Salam towards brick business in the Ngreco Kandat Kediri village, 3). How did the brick business increase in the Kandat Kediri Ngreco village after obtaining murabahah financing at BMT As-Salam. Research on the role of murabahah financing in brick business uses a descriptive qualitative approach with a type of case study research that refers to the interpretive postpositivistic thinking paradigm. The technique of collecting data is in-depth interviews, observation and documentation. The results of this study indicate that the application of murabahah financing at BMT As-Salam is very different where loans for business capital of bricks that should use mudharabah or musyarakah at BMT These salads use murabaha. Besides that the role of BMT As-Salam is very influential on brick business and before BMT As-Salam arrived, brick entrepreneurs still had difficulty finding capital to improve their business but after taking murabahah financing at BMT As-Salam, their efforts experienced an increase and prosperity life.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vishalache Balakrishnan

PurposeTo showcase the importance of digital citizenship in the current era. This article compares the nine features of digital citizen provided by Ribble and Bailey (2007) with a case study conducted in a multicultural setting and identifies the tensions between ethics, religion and cultural norms in that environment.Design/methodology/approachA case study approach has been used in this research. Why case study? Because it is unique and provides in-depth, unique and invaluable findings. Case studies researchers have contributed to the development of case study research from diverse disciplines. Historical examples of case studies go back as far as the nineteenth century with the biography of Charles Darwin (Stewart, 2014). The dominance of positivism in science in the late 1940 and 1950s in social science sidelined qualitative approaches such as case studies. Although case study research was often criticized for its inability to support generalizations, and thus, provided limited validity and value as a research design (Merriam, 2009; Stewart, 2014), case study research provides intensive analysis of an issue. A Case study is intrinsic, instrumental and collective (Stake, 1995, 2006). Case study research encourages the detailed enquiry of a unit of analysis within its context.FindingsFindings show that current society needs to be educated on the nine aspects of digital citizenship. In the current era, changes are so rapid that every now and then, there must be collaboration and cooperation between different agencies to ensure that the tension between religiosity, cultural norms and ethics would be able to find some common ground. With more knowledge and wisdom on human rights, sustainability education and project-based learning in Civics Education, teachers, students, parents and community should often meet to decide on controversial issues and find ways to ensure that each one in society has the knowledge, skills and values for digital citizenship to grow and flourish.Originality/valueThe article is original in nature and has much social impact.


Author(s):  
Cynthia C. M. Deaton ◽  
Jacquelynn A. Malloy

Design-based case studies allow researchers to examine instructional innovations that are bounded by perspective, context, and time. Design-based case study is an approach that blends case study research with design-based research in order to more systematically examine the process and products of an intervention. This approach provides a framework for engaging in iterative cycles of data collection and analysis to determine if, how, and why goals of instructional innovations have been met. This chapter provides an overview of the design-based case study approach and responds to common concerns surrounding case study and design-based research and how design-based case studies address these concerns by building on the strengths of both approaches.


BMC Medicine ◽  
2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Sara Paparini ◽  
Judith Green ◽  
Chrysanthi Papoutsi ◽  
Jamie Murdoch ◽  
Mark Petticrew ◽  
...  

Abstract Background The need for better methods for evaluation in health research has been widely recognised. The ‘complexity turn’ has drawn attention to the limitations of relying on causal inference from randomised controlled trials alone for understanding whether, and under which conditions, interventions in complex systems improve health services or the public health, and what mechanisms might link interventions and outcomes. We argue that case study research—currently denigrated as poor evidence—is an under-utilised resource for not only providing evidence about context and transferability, but also for helping strengthen causal inferences when pathways between intervention and effects are likely to be non-linear. Main body Case study research, as an overall approach, is based on in-depth explorations of complex phenomena in their natural, or real-life, settings. Empirical case studies typically enable dynamic understanding of complex challenges and provide evidence about causal mechanisms and the necessary and sufficient conditions (contexts) for intervention implementation and effects. This is essential evidence not just for researchers concerned about internal and external validity, but also research users in policy and practice who need to know what the likely effects of complex programmes or interventions will be in their settings. The health sciences have much to learn from scholarship on case study methodology in the social sciences. However, there are multiple challenges in fully exploiting the potential learning from case study research. First are misconceptions that case study research can only provide exploratory or descriptive evidence. Second, there is little consensus about what a case study is, and considerable diversity in how empirical case studies are conducted and reported. Finally, as case study researchers typically (and appropriately) focus on thick description (that captures contextual detail), it can be challenging to identify the key messages related to intervention evaluation from case study reports. Conclusion Whilst the diversity of published case studies in health services and public health research is rich and productive, we recommend further clarity and specific methodological guidance for those reporting case study research for evaluation audiences.


Author(s):  
Helen Simons

This chapter explores case study as a major approach to research and evaluation. After first noting various contexts in which case studies are commonly used, the chapter focuses on case study research directly Strengths and potential problematic issues are outlined and then key phases of the process. The chapter emphasizes how important it is to design the case, to collect and interpret data in ways that highlight the qualitative, to have an ethical practice that values multiple perspectives and political interests, and to report creatively to facilitate use in policy making and practice. Finally, it explores how to generalize from the single case. Concluding questions center on the need to think more imaginatively about design and the range of methods and forms of reporting requiredto persuade audiences to value qualitative ways of knowing in case study research.


2018 ◽  
Vol 22 (1) ◽  
pp. 317-329 ◽  
Author(s):  
Erik Mostert

Abstract. Currently the most popular approach in socio hydrology is to develop coupled human–water models. This article proposes an alternative approach, qualitative case study research, involving a systematic review of (1) the human activities affecting the hydrology in the case, (2) the main human actors, and (3) the main factors influencing the actors and their activities. Moreover, this article presents a case study of the Dommel Basin in Belgium and the Netherlands, and compares this with a coupled model of the Kissimmee Basin in Florida. In both basins a pendulum swing from water resources development and control to protection and restoration can be observed. The Dommel case study moreover points to the importance of institutional and financial arrangements, community values, and broader social, economic, and technical developments. These factors are missing from the Kissimmee model. Generally, case studies can result in a more complete understanding of individual cases than coupled models, and if the cases are selected carefully and compared with previous studies, it is possible to generalize on the basis of them. Case studies also offer more levers for management and facilitate interdisciplinary cooperation. Coupled models, on the other hand, can be used to generate possible explanations of past developments and quantitative scenarios for future developments. The article concludes that, given the limited attention they currently get and their potential benefits, case studies deserve more attention in socio-hydrology.


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