scholarly journals METODE TRANSFER PRICING: HIERARCHY ATAU THE MOST APPROPRIATE?

2021 ◽  
Vol 4 (1) ◽  
pp. 34-40
Author(s):  
Ferry Irawan
Keyword(s):  
Transfer Pricing ◽  
Literature Study ◽  
Previous Approach

Penentuan metode transfer pricing yang dikenal saat ini dilakukan dengan pendekatan “yang paling tepat” (the most appropriate). Pendekatan hirarki yang sebelumnya digunakan dianggap kurang memenuhi kaidah logika dan sistematika yang baik. Penelitian ini bertujuan untuk menginvestigasi bagaimana pendekatan hierarchy dan the most appropriate berdasarkan studi literatur. Hasil penelitian menunjukkan bahwa sebetulnya tidak ada yang perlu dipertentangkan antara kedua pendekatan tersebut. Pendekatan the most appropriate tetap memiliki unsur hirarki dalam pelaksanaannya. Determination of the transfer pricing method that is currently known is carried out using “the most appropriate" approach. The previous approach (hierarchy) was widely is considered unfamiliar with good logical and unsystematical. This study aims to investigate how the hierarchical and most appropriate approach is based on the literature study. The results of the study show that there is actually nothing to contradict the two approaches. The most appropriate approach still has an element of hierarchy in its implementation.

Pentingnya Mendesain Pembelajaran Menuju Pendidikan Berkualitas

2020 ◽  
Vol 3 (2) ◽  
pp. 304-318
Author(s):  
I Made Putra Aryana
Keyword(s):  
Learning Strategies ◽  
Student Development ◽  
Human Life ◽  
Educational Process ◽  
Learning Design ◽  
Literature Study ◽  
Learning Program ◽  
Personal Lives ◽  
Teacher Needs

This article aims to put forward the learning design so that learning runs well, accompanied by anticipatory steps to minimize the gaps that occur so that learning activities achieve the goals set. The writing of this article uses the literature study method taken from various sources about learning. A teacher needs to have the ability to design and implement a variety of learning strategies that are considered suitable with the interests, talents and in accordance with the level of student development, including utilizing various sources and learning media to ensure the effectiveness of learning. The essence of learning design is the determination of optimal learning methods to achieve the stated goals. There is no learning model that can provide the most effective recipe for developing a learning program. The determination of the design model to develop a learning program depends on the designer's consideration of the model to be used or chosen. The educational process is a series of efforts to guide, direct the potential of human life in the form of basic abilities and personal lives as individual and social creatures and in their relationship with the natural surroundings to become responsible individuals.

scholarly journals Pembentukan Wilayah Pertahanan Dan Persoalan Agraria Di Pesisir Selatan Kebumen-Cilacap

2017 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Devi Dhian Cahyati
Keyword(s):  
Local Community ◽  
Local Level ◽  
Literature Study ◽  
Economic Interests ◽  
Reform Era ◽  
Colonial Era ◽  
Private Interests ◽  
Colonial Government ◽  
The Military

AbstractThis paper describes the formation of defence area that often triggers agrarian questions at local level. The determination of defence area frequently aroused conflicts with local community having evidence of land ownership and cultivating the land for productive purposes. Ironically, military power, as an instrument for national defence claimed those land and use it for economic interests. This research uses qualitative method. Data collection was conducted by literature study, in-depth interviews and observation. This paper concludes that military defence was used as a tool to secure economic interests of the Colonial Government in colonial era. Furthermore, Indonesian military following this pattern in post-reform era. This means that there is a dislocation of authority when the Military uses public assets for their private interests.    Intisari Tulisan ini menjelaskan mengenai pembentukan wilayah pertahanan yang sering kali memicu persoalan agraria di ranah lokal. Penentuan wilayah pertahanan sering kali memunculkan persoalan dengan masyarakat lokal yang memiliki bukti kepemilikan tanah dan menggunakan tanah tersebut untuk kegiatan produktif. Militer sebagai alat pertahanan negara secara ironis melakukan klaim tanah dan memanfaatkan tanah untuk kepentingan ekonomi mereka. Penelitian ini menggunakan metode kualitatif dengan metode pengumpulan data melaluistudi pustaka, wawancara mendalam dan observasi. Tulisan ini menyimpulkan bahwa pertahanan menjadi alat untuk mengamankan kepentingan ekonomi pemerintah kolonial dan diikuti oleh militer Indonesia pasca reformasi. Artinya terjadi dislokasi wewenang ketika militer menggunakan aset publik untuk kepentingan privat. 

scholarly journals PENGELOLAAN PERIKANAN TANGKAP DI KAWASAN TAMAN NASIONAL KARIMUNJAWA Management of Capture fisheries in the Area of Karimunjawa National Park

2019 ◽  
Vol 8 (2) ◽  
pp. 102-110
Author(s):  
Yulia Santi ◽  
Sutrisno Anggoro ◽  
Suryanti Suryanti
Keyword(s):  
National Park ◽  
Descriptive Analysis ◽  
Management Strategies ◽  
Literature Study ◽  
Purposive Sampling ◽  
Fisheries Resources ◽  
Management Institutions ◽  
And Training

ABSTRAKPerikanan  tangkap  di  kawasan  Taman  Nasional  Karimunjawa  dikelola  oleh  lebih  dari  satu  instansipengelola.  Setiap  instansi  diduga  mempunyai  peran  masing-  masing  sesuai  tupoksinya.  Saat  ini  belum diketahui secara nyata instansi apa saja yang mengelola beserta perannya. Tujuan penelitian ini adalah untuk mengidentifikasi instansi pengelola yang berperan dalam pengelolaan perikanan tangkap di kawasan TNKJ, persepsi,  aspirasi  dan  partisipasi  nelayan  terhadap  pengelolaan  perikanan  tangkap  serta  bagaimana  strategi pengelola  dalam  pengawasan  perikanan  tangkap.  Metode  penelitian  ini  adalah  studi  kasus  dengan  analisis deskriptif, dimana pengumpulan data melalui wawancara dan studi pustaka. Penentuan responden menggunakan metode purposive sampling, responden terdiri dari nelayan dan instansi pengelola. Hasil penelitian menunjukan bahwa  instansi yang  mengelola  perikanan tangkap adalah Unit  Pelaksana  Teknis   Pelabuhan Perikanan Pantai Karimunjawa, Balai Taman Nasional Karimunjawa, Dinas Perikanan, Polisi Air   dan Tentara Nasional Indonesia Angkatan Laut dan Satuan Kerja Pengawasan Sumberdaya Kelautan dan   Perikanan. Pembagian peran masing- masing instansi pengelola sudah sesuai dengan bidang masing-masing  serta tidak terjadi tumpang tindih kewenangan. Sinkronisasi dan koordinasi sudah dilakukan, hal ini terbukti   dengan  adanya  Nota  Kesepakatan Bersama. Sebanyak 80% nelayan setuju dengan peraturan yang diterapkan. Partisipasi nelayan terhadap sosialisasi dan pelatihan rendah yaitu 35% dan 19%. Strategi pengelola dalam pengawasan perikanan tangkap adalah dengan membentuk dan memberdayakan Pengawas   Perikanan  dan  Kelompok  Masyarakat  Pengawas  secara  sinergi. Strategi untuk  meningkatkan partisipasi  nelayan  dalam  sosialisasi  dan  pelatihan  adalah  dengan  memberikan penyadaran  motivasi dan  apresiasi berupa penghargaan dan pendampingan. ABSTRACTCapture   fisheries   in Karimunjawa National   Park   are   managed by   more   than one   management institutions.  Each  institution  is  assumed  to  have  their  respective  roles  according  to  their  basic  tasks  andfunctions. It is not yet known exactly what institutions are managing along with their roles. The purposes of  this study  were to know what institutions  were involved  in the management of capture fisheries in TNKJ  areas, perceptions, aspirations and participation of fishermen on the management of capture fisheries and  how the management strategy in the supervision of capture fisheries. This research method was case study with descriptive analysis, where data collected by interview and literature study. Determination of  respondents used purposive sampling method, respondents consist of fishermen and manager institution. The results showed that the institutions that managed capture fisheries were Technical Implementation Unit  Karimunjawa Fishery Port, Karimunjawa National Park Office, Fisheries Official, Water Police and Indonesian National Army – Navy and Work Unit of Supervision of Marine and Fisheries Resources. The  division of roles of each institution agency was in accordance with their respective fields and there was no  overlapping authority. Synchronization and coordination had been done, it was proved by the Memorandum of Understanding (MoU). As many as 80% of fishermen agree with the regulations applied. The  participations of fishermen on socialization and training were low at 35% and 19%. The management strategies in the supervision of capture fisheries were by establishing and empowering Fisheries Supervisor  and a group of supervisor community (PokMasWas). The strategies to increase the participation of fishermen in socialization and training were by giving awareness of motivation and appreciation in the form  of recognition and assistance.

scholarly journals Analisis Kesulitan Soal Pemecahan Masalah Pada Buku Sekolah Elektronik (BSE) Pelajaran Matematika Kurikulum 2013 revisi 2017

2021 ◽  
Vol 5 (2) ◽  
pp. 455-468
Author(s):  
Yulia Rahayu ◽  
Ali Umar ◽  
Rosliana Harapan
Keyword(s):  
Problem Solving ◽  
Difficulty Level ◽  
Problem Type ◽  
Literature Study ◽  
Curriculum Revision ◽  
Analysis Technique ◽  
Whole Number ◽  
Mathematical Problems ◽  
Collection Methods

This study aims to analyze and describe the level of difficulty of solving mathematical problems in terms of the components of the problem: type of problem, type of number, type of operation, many operations, many questions, sufficiency of data, and similarity with previous questions and difficulty level of problem solving questions in the Electronic School Book (BSE) Mathematics for Senior High School (SMA) class X 2013 curriculum revision of 2017. This research uses literature review or literature study with a descriptive qualitative approach. Data collection methods used were the determination of mathematics teaching materials/textbooks; determination of problem-solving items contained in the competency test. The data analysis technique uses the stages of data reduction, data presentation, and conclusion. The results showed: 1) There are 18% problem solving questions or 20 questions out of 109 total questions; 2) Type of problem solving 55% routine and 45% nonroutine; 2) the dominant number type of whole number is 60%; 3) More types of operations use multiplication operations as much as 90%; 4) Many dominant operations use more than one operation as much as 100%; 5) Many dominant questions use one question as much as 70%; 6) Has sufficient complete data as much as 75%; 7) As many as 60% of the questions were not similar to the previous questions. So that the problem solving questions in the School Electronic Book (BSE) class X SMA are categorized as having an Easy difficulty level.

scholarly journals Proses Kampanye Public Relations “Youtube Broadcast Box” Di Media Sosial

Gunahumas ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 56-71
Author(s):  
Merina Lydia Isabella Natashya ◽  
Hanny Hafiar ◽  
Aat Ruchiat Nugraha
Keyword(s):  
Public Relations ◽  
Attitude Change ◽  
Value Of Information ◽  
Brand Strategy ◽  
Brand Experience ◽  
Literature Study ◽  
Purposive Sampling ◽  
The Public ◽  
Public Relations Campaign

ABSTRAK Perkembangan strategi brand suatu produk sekarang ini semakin kreatif dengan menggunakan berbagai media komunikasi untuk dapat mempersuasi publik. Keberadaan suatu brand dapat dikomunikasikan melalui pendekatan emotional feel, attitude change, dan behaviour yang dilakukan terhadap target sasarannya. Youtube sebagai provider yang memiliki peran yang kuat dalam menyimpan data informasi yang paling besar berupa tayangan film dapat memberikan kontribusi untuk membangun dan meningkatkan brand experience produk tertentu. Tujuan penelitian ini adalah untuk mengetahui proses kampanye yang dilakukan oleh Youtube Broadcast Box dalam upaya meningkatkan brand experience terhadap Youtubers Indonesia. Adapun metode penelitian yang digunakan adalah deskriptif dengan teknik pengumpulan data melalui wawancara terstruktur, observasi, dan studi pustaka. Dalam teknik penentuan key informan, penelitian ini menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa proses kampanye public relations yang dilakukan oleh Youtube Broadcast Box telah dapat meningkatkan brand experience para Youtubers Indonesia yang dibuktikan dengan banyaknya kunjungan dari audience yang ingin menonton tayangan di Youtube secara berkelanjutan untuk berbagai kegiatan yang dianggap memiliki nilai informasi bagi publik. Kata Kunci : Kampanye Public Relations, Brand Experience, dan Youtube Broadcast Box ABSTRACT The development of the brand strategy a product now this is getting creative by the use of various media of public communication persuasive. The existence of a brand can be communicated with the emotional feel , attitude change , and behaviour was done with their targets. Youtube as providers having role strong in store data information the greatest of impressions film to give contribution to build and improve brand experience certain products. The purpose of this research is to aware of the campaign done by youtube broadcast box in order to increase brand experience of youtubers Indonesia. As for research methodology used is descriptive to technique data collection through interviews structured, observation, and the literature study. The technique of the determination of key informants, this research using a technique purposive sampling. The research results show that the process of public relations campaign conducted by broadcast box of youtube has been able to increase brand experience the youtubers indonesia which is evidenced by the number of visits from audience who want to watch impressions on youtube in a sustainable way for various activities being regarded as having the value of information to the public. Keywords: public relations campaign, brand experience, and youtube broadcast box

A Literature Study of IPQC (In Process Quality Control) tests and FDF (Finished Dosage Form) tests for Parenteral Dosage forms taking Adicovil IV Ampoule as an Example.

2017 ◽  
Vol II (I) ◽  
pp. 44-55
Author(s):  
Ayesha Sabir ◽  
Syeda Komal Fatima ◽  
Asma Kaleem ◽  
Sidra Altaf ◽  
Imran Khan
Keyword(s):  
Quality Control ◽  
Dosage Form ◽  
Small Volume ◽  
Volatile Matter ◽  
Process Quality ◽  
Type I ◽  
Literature Study ◽  
Physical Tests ◽  
Parenteral Product

This study was conducted to evaluate both the in-process quality control tests as well as the finished dosage form tests for a parenteral product. Furthermore, all the processes from the purchase of API to marketing of product were studied. A batch of Adicovil was taken Adicovil was taken as an example, it is small volume parenteral of 2ml ampoule that is studied to evaluate its efficacy and stability by performing chemical and physical tests. IPQC tests for type I glass includes powder glass test, while for water for injection they are pH, acidity & alkalinity, non-volatile matter, ammonium ions, non-oxidizable matter, sterility and pyrogen test. Test for finished dosage form of Adicovil are identification, leaker test, clarity test, sterility, pyrogen test, BET, deliverable volume and determination of volume of injection for container. The selected batch of Adicovil passed all the IPQC and FDF tests in the procedure.

scholarly journals Sistem Pengelolaan Terhadap Pura Tirta Empul Sebagai Daya Tarik Wisata Pusaka Di Tampak Siring Gianyar

2018 ◽  
Vol 5 (2) ◽  
pp. 322
Author(s):  
Ni Made Sumaeni ◽  
I Gusti Agung Oka Mahagangga
Keyword(s):  
Management System ◽  
Qualitative Data ◽  
Positive Impact ◽  
Heritage Tourism ◽  
Secondary Data ◽  
Tourist Attraction ◽  
Literature Study ◽  
Management Functions ◽  
Or Manager

The purpose of this study was to determine the management system to Pura Tirta Empul as a tourist attraction in Tampak Siring Gianyar heritage. Background underlying this study is the hallmark and uniqueness of Pura Tirta Empul. The type of data used is qualitative data and quantitative data with the source of primary and secondary data obtained through observation, interview and literature study. Determination of informants using purposife sampling techniques. Analysis of the data used by the process of descriptive qualitative analysis conducted through data reduction, data presentation and conclusions. Management systems to Pura Tirta Empul as a tourist attraction in Tampak Siring Gianyar heritage in this study using POAC management includes planning, organizing, actuating, and controlling. Results from this study is the strength of a leader or manager in executing management functions POAC management system as well as it has been implemented in Pura Tirta Empul. Good management of a positive impact on managers such as the number of tourists is increasing.   Keywords:system management, tourist attraction, heritage tourism

scholarly journals Personalised medicine in asthma: from curative to preventive medicine

2017 ◽  
Vol 26 (143) ◽  
pp. 160010 ◽  
Author(s):  
Laurent Guilleminault ◽  
Hakima Ouksel ◽  
Chantal Belleguic ◽  
Yannick Le Guen ◽  
Patrick Germaud ◽  
...  
Keyword(s):  
Preventive Medicine ◽  
Personalised Medicine ◽  
Asthma Therapy ◽  
Previous Approach ◽  
Asthma Phenotype ◽  
Asthma Phenotypes ◽  
Asthma Patients ◽  
Exposure History ◽  
The Individual

The concept of asthma has changed substantially in recent years. Asthma is now recognised as a heterogeneous entity that is complex to treat. The subdivision of asthma, provided by “cluster” analyses, has revealed various groups of asthma patients who share phenotypic features. These phenotypes underlie the need for personalised asthma therapy because, in contrast to the previous approach, treatment must be tailored to the individual patient. Determination of the patient's asthma phenotype is therefore essential but sometimes challenging, particularly in elderly patients with a multitude of comorbidities and a complex exposure history. This review first describes the various asthma phenotypes, some of which were defined empirically and others through cluster analysis, and then discusses personalisation of the patient's diagnosis and therapy, addressing in particular biological therapies and patient education. This personalised approach to curative medicine should make way in the coming years for personalised preventive and predictive medicine, focused on subjects at risk who are not yet ill, with the aim of preventing asthma before it occurs. The concept of personalised preventive medicine may seem a long way off, but is it really?

scholarly journals PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Paskalis A Panjalusman ◽  
Erik Nugraha ◽  
Audita Setiawan
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Independent Variable

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak

scholarly journals Analisis Penentuan Margin Pembiayaan Murabahah pada PT. Bank Syariah X Cabang Pontianak

2017 ◽  
Vol 6 (3) ◽  
pp. 175
Author(s):  
Nur Fitriana Hamsyi
Keyword(s):  
Risk Premium ◽  
Islamic Banks ◽  
Literature Study ◽  
Expected Return ◽  
Overhead Cost ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Conventional Banks ◽  
The Cost

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations.Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks.

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