scholarly journals Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017

2020 ◽  
Vol 1 (2) ◽  
pp. 112-118
Author(s):  
Abdul Rahmat ◽  
Johansyah Zaini

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.

2020 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Yusuf Adam Hilman ◽  
Titing Kartika

Ponorogo regency has a variety of tourism resources, potentially developed to increase the tourism sector. This study aims to analyze the strategy of Ponorogo regency in governing the tourism sector based on strength, weakness, opportunity, and threat (SWOT). Using descriptive qualitative approach, this research was conducted in Ponorogo regency. The results indicate that Ponorogo has various tourism sources, such as nature, culture, art, religion, and gastronomy, as the strength. The weakness is that there are many tourism events not well managed by the government. The opportunity is extensive funding support from the government. The threat is the conflict in managing government grants. In addition, the government of Ponorogo regency is successful in delivering 66 tourism ceremonies using local regulation in order to change the threat to be the strength.


1970 ◽  
Vol 7 (2) ◽  
Author(s):  
Zaenal Abidin

The background of this research is the exixtance of beggars, homelesspeople, and ignored people. Some of them could utilize some facitities from thegovernment, such as rehabilitation office. The government has made a rule toallow them to stay there and get some trainings for only six months. After theyhave spent their time in the rehabilitation office, they have to live in the societyand use their skills they have got from the trainings in the rehabilitation office tosurvive. However, what really happen is that most of them just move from onerehabilitation office to another.This research use descriptive qualitative approach. This research was donein Social Rehabilitation Office Marini, in Cilacap. The research findings showsthat islamic guidance and concelling program is able to increase their ability tolive better and be independent people.


Author(s):  
Mohammad Fitri ◽  
Murniati Murniati ◽  
Gis la Nuwa

The purpose of this study was to determine students' difficulties in online learning and to determine the efforts of teachers in overcoming student difficulties in online learning during the Covid-19 pandemic. The method used in this research is a descriptive qualitative approach by describing the teacher's efforts in overcoming student difficulties in online learning during the Covid-19 period at MTs. Muhammadiyah Wuring. This study uses data collection techniques, namely observation, interviews, and documentation. The results of this study can be seen from several student difficulties in online learning such as a) absence of 4G networks, b) reduced income c), assignment methods and d) absence of Android phones. The teacher's efforts in overcoming student difficulties in online learning such as a) assignment methods, b) providing motivation, c) providing advice, d) providing online explanations, e) installing Wifi. By knowing the various difficulties of students and the efforts of teachers in overcoming student difficulties in online learning, researchers hope that all of us, especially schools, teachers, parents, and the government to make input in the future.


Publika ◽  
2021 ◽  
pp. 149-158
Author(s):  
Patria Adhi Baskoro ◽  
Badrudin Kurniawan

Penanganan sampah sangatlah penting untuk membantu pemerintah dalam menangani permasalahan sampah di Indonesia. Dengan adanya penanganan sampah ini masyarakat merupakan bagian dari upaya pemerintah untuk menjalankan Implementasi Kebijakan yang telah ditetapkan didalam Peraturan Daerah  Kabupaten Sidoarjo Nomor 6 Tahun 2012 Tentang Pengelolaan Sampah Dan Retribusi Pelayanan Kebersihan. Tujuan dari penelitian ini untuk mengetahui implementasi kebijakan penanganan sampah di Kecamatan Taman Kabupaten Sidoarjo. Jenis penelitian yang digunakan deskriptif, dengan pendekatan kualitatif. Teori yang digunakan untuk melakukan analisis adalah teori implementasi menurut Donald S. Van Meter dan Carl E. Van Horn dalam Widodo (2013), meliputi ukuran dan tujuan kebijakan, sumberdaya, karakteristik agen pelaksana, sikap/kecenderungan pelaksana, komunikasi antarorganisasi dan aktivitas pelaksana, lingkungan sosial ekonomi politik. Penanganan sampah di Kecamatan Taman masih perlu banyak perbaikan di dalam pelaksanaannya. Hasil penelitian menunjukkan bahwa dengan adanya implementasi kebijakan penanganan sampah bertujuan agar daerah Jl. Bringin Bendo bebas dari sampah liar dan bau sampah yang dapat mengganggu lingkungan warga. Bertujuan untuk mendisiplinkan masyarakat agar tidak ada TPS yang ilegal dan tidak ada pencemaran tempat maupun udara. Saran penelitian ini adalah Pemerintah memberikan pendekatan terhadap masing-masing organisasi pelaksana untuk saling bertukar pendapat dalam mencapai tujuan bersama, Kata kunci: implementasi kebijakan, penanganan sampah, pemerintah   Waste handling is very important to assist the government in dealing with waste problems in Indonesia. With this waste management, the community is part of the government's efforts to carry out the implementation of policies that have been stipulated in the Sidoarjo Regency Regional Regulation Number 6 of 2012 concerning Waste Management and Cleaning Service Retribution. The purpose of this study was to determine the implementation of waste management policies in Taman Subdistrict, Sidoarjo Regency. The type of research used is descriptive, with a qualitative approach. The theory used to carry out the analysis is the theory of implementation according to Donald S. Van Meter and Carl E. Van Horn in Widodo (2013), which includes size and policy objectives, resources, characteristics of implementing agents, attitudes / trends of executing, communication between organizations and implementing activities, socio-economic and political environment. Waste handling in Taman Subdistrict still needs a lot of improvement in its implementation. The results showed that the implementation of waste management policies aimed at the Jl. Bringin Bendo is free from illegal trash and the smell of garbage that can disturb the environment of residents. Aim to discipline the community so that there are no illegal polling stations and no pollution of places or air. The suggestion of this research is that the government provides an approach to each implementing organization to exchange opinions in achieving common goals. Keywords: policy implementation, waste handling, government


2020 ◽  
Vol 2 (3) ◽  
pp. 320-330
Author(s):  
Id'ha Ilhami

The purpose of this study was to see how the financing management at Madrasah Tsanawiyah Mathla'ul Anwar Kedondong, Pesawaran Regency, Lampung. This study used a descriptive qualitative approach with data collection techniques, interviews, observation and documentation. Data analysis was performed using reduction techniques, data display and conclusion drawing. Triangulation test is used to test the validity of the data. The results showed: 1). Planning (budgeting) at MTs Mathla'ul Anwar begins with compiling the RKAM through the mechanism of madrasah plenary meetings, identifying madrasah admission plans, identifying madrasah expenditure plans, compiling RAPBM, ratifying RAPBM by the foundation. 2). Implementation (accounting/ bookkeeping) uses a cash book known to the principal of the madrasah and refers to technical instructions. 3). The assessment (auditing) is conducted internally by the principal and externally by the government (Depag, Kanwil Kemenag, Inspector General Kemenag


2020 ◽  
Vol 8 (1) ◽  
pp. 50
Author(s):  
Gusfina Yusesa ◽  
Fefri Indra Arza

This study aims to analyze the ability and readiness of the issuance of municipal bonds in the government of West Sumatra Province as an alternative to development financing. This analysis includes the financial capability of the province of West Sumatra and the readiness in managing municipal bonds both in terms of human resources and preparation of regulations in the regions that have been carried out by the government of West Sumatra province. This study uses a descriptive qualitative approach interviewing 7 informants from several parties involved and having the authority in policy in the management of municipal bonds later in the government of West Sumatra province. The results showed that the government of West Sumatra province has the financial capability in issuing municipal bonds which is supported by the absence of regional provincial obligations in debt or other obligations. However, the results of the study found that the government of West Sumatra province does not yet have the readiness of human resources and the preparation of regulations in the implementation of municipal bonds. Keywords: Municipal Bond; Development Financing; Financial Capability; Human Resources and Regulation


2021 ◽  
Vol 4 (1) ◽  
pp. 1-15
Author(s):  
Joseph Christ Santo ◽  
Yonatan Alex Arifianto

The Covid-19 pandemic has had a very heavy impact on humans to survive. The problem that is felt by all elements of society is related to the economy and the fulfilment of the necessities of life, but also the fear of being exposed to this virus haunts believers. Therefore, governments in affected countries must enact regulations that make the economy's wheels stagnate, as a result, economic problems are a serious problem in the fight against the Coronavirus. This research aims to answer how the concept of protection guarantees for believers is applied in the study of God's word, as a basis and insight to be able to survive and continue the opportunity to live in God's prerogative amidst the threat of the Covid 19 pandemic and the continuing impact that follows. With the formulation of the problem, the literature research method is used with a descriptive qualitative approach. It can be concluded that God's protection is a guarantee of God's providence that occurred in the Old and New Testament times which became the reference for the concept of God's care and protection during the pandemic period to bring believers to become obedient individuals to God by obeying the rules made by the government as a means of maintaining believers.AbstrakPandemi Covid-19 telah memberikan dampak yang sangat berat bagi manusia untuk bertahan hidup. Masalah yang dirasakan seluruh elemen masyarakat adalah berkenaan dengan ekonomi dan pemenuhan kebutuhan hidup, tetapi juga rasa kuatir akan terpapar virus ini menghantui orang percaya. Oleh sebab itu pemerintah di negara-negara terpapar harus memberlakukan peraturan yang membuat roda perekonomian tersendat, akibatnya masalah ekonomi menjadi problem yang serius dalam upaya melawan virus Corona. Peneli-tian ini bertujuan untuk menjawab bagaimana penerapankonsep jaminan perlin-dungan bagi orang percaya dalam kajian firman Tuhan, sebagai dasar dan wawasan untuk dapat bertahan dan melanjutkan kesempatan hidup dalam prerogatif Allah di tengah ancaman pandemi Covid 19 dan dampak berkelanjutan yang mengikutinya. Dengan rumusan masalah tersebut, maka digunakan metode penelitian pustaka dengan pendekatan kualitatif deskriptif. Disimpulkan bahwa God’s protection adalah jaminan pemeliharaan Tuhan yang terjadi dalam masa Perjanjian Lama dan Perjanjian Baru yang menjadi acuan konsep pemeliharaan dan proteksi Allah pada masa pandemi untuk membawa orang percaya menjadi pribadi yang taat kepada Tuhan dengan menaati aturan yang dibuat pemerintah sebagai sarana untuk meme-lihara orang percaya.


Author(s):  
Dessy Yuliarty

The covid-19 outbreak has been impacted the foundation of human life that encompasses social, economic, political, and environmental including in Bogor city. Bogor government efforts have been undertaken to ameliorate this condition but yet no significant improvement to stop this pandemic. However, the Covid-19 vaccine program initiated by the government has given a positive impact to reduce the positivity rate in Bogor city. Although there are some issues this vaccine program continues to sustain amid uncertainties. This paper, therefore, aims to explore some implementation of the Covid-19 vaccine program in Bogor city and analyze its impact on the positivity rate of Covid-19. To meet this objective, this paper employs a qualitative approach through literature review to unveil the real implementation of the vaccine program in Bogor city. This paper finds that the vaccine program of Covid-19 has not been able to stop completely the Covid-19 outbreak. There are some problems such as literacy and perception of the public towards this vaccine program, the availability of human resources to support this program, and lastly lack of sufficient funds to succeed this vaccine program. This paper implies that hospitals, clinics, and other health institutions must be supported by proper regulation to enhance vaccine programs particularly to provide qualified human resources since the positivity rate tend to increase and sufficient fund in the form of incentives for medical employees.


2021 ◽  
Vol 8 (12) ◽  
pp. 241-248
Author(s):  
Dani Fadila ◽  
N. M. Siahaan ◽  
D. Lindarto

The absence of the implementation of policies regarding waste management for flats for residents and managers is one of the causes of the waste management of flats not running in accordance with the applicable laws and regulations. While the implementation of vertical housing such as flats will continue to be developed by the government in an effort to increase land use in urban areas. This research aims to examine the conditions of waste management in the area of the Kayu Putih Flats, Medan. The research was carried out with a descriptive qualitative approach, namely by measuring waste generation and observing the pattern of waste management applied by the residents and managers of the flats. In this way, the point of the problem of waste management will be known. Keywords: Waste Management, Flats, Knowledge.


2021 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Desy Suryanti ◽  
Ti Aisyah ◽  
Ahmad Yani

The economic wheels in Gampong Tingkeum Manyang are driven by the home industri sector. This reality encourages Dinas Tenaga Kerja, Transmigrasi, dan Perindustrian Kabupaten Bireuen to carry out community empowerment activities. One of the empowered businesses is the biscuit industri. Peanut and coconut biscuits as superior products from the region have been marketed to several regions in Aceh. However, around 2016 to 2019 there was a decline in production. The decline was due to lack of capital, competition, and low productivity. This study aims to determine the strategy in empowering the biscuit industri undertaken by the government to explore what factors have caused the failure of the home industri business. The research approach used is a descriptive qualitative approach. The results showed that the strategies used by the Dinas Tenaga Kerja, Transmigrasi, dan Perindustrian Kabupaten Bireuen were building the capacity of the human resources of actors and supporting business capital. However, the community empowerment efforts were not sustainable so that it was less controlled in the process. AbstrakRoda ekonomi di Gampong Tingkeum Manyang digerakkan oleh sektor industry rumah tangga. Realitas ini mendorong Dinas Tenaga Kerja, Transmigrasi, dan Perindustrian Kabupaten Bireuen melaksanakan kegiatan pemberdayaan masyarakat. Salah satu usaha yang diberdayakan yaitu industri roti kering. Roti kacang dan roti kelapa sebagai produk unggulan dari daerah tersebut telah dipasarkan ke beberapa wilayah di Aceh. Namun sekitar tahun 2016 sampai 2019 terjadi penurunan produksi. Penurunan tersebut diakibatkan kekurangan modal, persaingan, dan produktivitas kerja yang rendah. Penelitian ini bertujuan mengetahui strategi dalam pemberdayaan usaha industri roti kering yang dilakukan oleh pemerintah untuk digali faktor apa yang menyebabkan kegagalan usaha industri rumah tangga tersebut. Adapun pendekatan penelitian yang digunakan yaitu pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa strategi yang digunakan oleh Dinas Tenaga Kerja, Transmigrasi, dan Perindustrian Kabupaten Bireuen yaitu membangun kapasitas sumber daya manusia aktor dan pemberian modal usaha. Namun upaya pemberdayaan masyarakat yang dilakukan tidak dilakukan secara berkelanjutan sehingga kurang terkendali dalam prosesnya.


Sign in / Sign up

Export Citation Format

Share Document