scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Pricilia R. E. Tangkau ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Value Added Tax ◽  
Literature Study ◽  
Article 9 ◽  
Qualitative Descriptive ◽  
The Difference ◽  
A Company ◽  
Descriptive Method ◽  
Output Tax

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether  the application of VAT and VAT underpayment or over payment in accordance with Law of VAT  No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the  calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.

scholarly journals Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

2018 ◽  
Vol 7 (3.25) ◽  
pp. 114
Author(s):  
Thesa Adi Purwanto ◽  
. .
Keyword(s):  
Islamic Law ◽  
Value Added ◽  
Secondary Data ◽  
Islamic Finance ◽  
Tax Law ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Literature Study ◽  
The Subject ◽  
The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.  

scholarly journals PENGGUNAAN ALAT KOMUNIKASI GRUP WHATSAPP DALAM PEMBELAJARAN SENI TARI DI KELAS VIII 1 SMP NEGERI 2 BUKITTINGGI

2020 ◽  
Vol 9 (4) ◽  
pp. 63
Author(s):  
Reski Suci ◽  
Yuliasma Yuliasma
Keyword(s):  
Learning Outcomes ◽  
Secondary Data ◽  
Cognitive Test ◽  
Learning Design ◽  
Learning Method ◽  
Communication Tool ◽  
Literature Study ◽  
Qualitative Descriptive ◽  
Class Viii ◽  
Descriptive Method

This study aims to determine the use of whatsapp group as a communication tool in dance learning in class VIII.1 at SMP Negeri 2 Bukittinggi. This is a qualitative research with a qualitative descriptive method. The instrument used in this study was a knowledge (cognitive) test. The data used were primary and secondary data. The data were collected through observation, interviews, learning outcomes tests, documentation, and literature study. The data analysis was conducted by reducing the data, presenting the data, and making conclusions. The results show that the implementation of learning method using Whatsapp group in class VIII.1 at SMP N 2 Bukittinggi is quite effective. Judging from the planning, the teacher's learning design remains the same. However, the learning steps conducted is different due tothe fact that it is carried out through WhatsApp group application. Meanwhile, the material is in the form of power points sent into the WhatsApp group chat as the learning media. Judging from the process of learning implementation, the material taught by the teacher is only the basic competence of knowledge, while the basic competence of skills is not. Thus, learning happens just for Basic Competence 3 while Basic Competence 4 is not implemented. In the learning process, the teacher always invites students to interact, but only a few students respond.The students responding are almost always the same while the other students only read the group because they are not familiar with learning using WhatsApp. Related to assignments given, the students always do well even though the materials provided by the teacher are incomplete. Every assignment can be done because students can search for answers by browsing the internet. Thus, students can add information that has not been given by the teacher.Keywords: Use, Whatsapp Group, Dance Arts

scholarly journals Zakat Fitrah di Lembaga Pendidikan Perspektif Mazhab Syafi’i dan Mazhab Hanafi

JURISDICTIE ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 179
Author(s):  
Kiki Ayu Rohmawati
Keyword(s):  
Elementary School ◽  
Elementary Schools ◽  
Secondary Data ◽  
Primary Data ◽  
Structured Interviews ◽  
Qualitative Descriptive ◽  
The Difference ◽  
Different Characteristics ◽  
Basic Learning ◽  
Descriptive Method

Zakat is the third of pillars of Islam, which is very important for improving the existence of Muslim worship beside of prayer and fasting, so zakat fitrah is carried so much by Elementary Schools and Islamic Elementary Schools to be used as a basic learning by way of zakat payment practice in schools. There are two of education institutions carried by the author. They are Bandar II Elementary School and Ihsan al-Bandar Islamic Elementary School, Kedung Mulyo village, Bandar Kedung Mulyo sub-district, Jombang. In November 2014 ago. The main purpose of this study is to understand the practice of zakat fitrah applied in Elementary School and Islamic Elementary School in Bandar Kedung Mulyo Village, Bandar Kedung Mulyo sub-district, Jombang, and to review the law of Syafi’i and Hanafi sect perspective. In this study uses the type of empirical research with qualitative approach. Most of the primary data collected through semi-structured interviews and field observations. Literature and related documentation of this issue are used as the secondary data. After collecting the data, then analyze it by using qualitative descriptive method. Based on the analysis, the conclusion is zakat fitrah in Elementary School and Islamic Elementary School of Bandar Kedung Mulyo has different characteristics and practices in collecting zakat, zakat distribution, and the time of collection and dividing of zakat. The difference is because of Bandar II Elementary School tends to be proportional to follow the Syafi’i and Hanafi sect, whereas in al-Ihsan Islamic Elementary School tends to follow or taqlid at one sect, that is Syafi’i sect.<br />Zakat adalah rukun ketiga dari rukun Islam, yang sangat penting untuk meningkatkan keberadaan ibadah Muslim samping doa dan puasa, sehingga zakat fitrah dilakukan begitu banyak oleh Sekolah Dasar dan Sekolah Dasar Islam untuk digunakan sebagai pembelajaran dasar dengan cara praktek pembayaran zakat di sekolah. Ada dua lembaga pendidikan yang dilakukan oleh penulis. Mereka adalah Bandar II Sekolah Dasar dan Ihsan al-Bandar Sekolah Dasar Islam, Desa Kedung Mulyo, Bandar Kedung Mulyo Kecamatan, Jombang. Pada November 2014 lalu. Tujuan utama dari penelitian ini adalah untuk memahami praktek zakat fitrah diterapkan di Sekolah Dasar dan Madrasah Ibtidaiyah di Bandar Kedung Mulyo Desa, Bandar Kedung Mulyo Kecamatan, Jombang, dan untuk meninjau hukum Syafi'i dan perspektif Maadzhab Hanafi. Dalam penelitian ini menggunakan jenis penelitian empiris dengan pendekatan kualitatif. Sebagian besar data primer dikumpulkan melalui wawancara semi-terstruktur dan observasi lapangan. Sastra dan dokumentasi terkait masalah ini digunakan sebagai data sekunder. Setelah mengumpulkan data, kemudian menganalisisnya dengan menggunakan metode deskriptif kualitatif. Berdasarkan analisis, kesimpulannya adalah zakat fitrah di Sekolah Dasar dan Sekolah Dasar Islam Bandar Kedung Mulyo memiliki karakteristik yang berbeda dan praktek dalam mengumpulkan zakat, distribusi zakat, dan saat pengumpulan dan pembagian zakat. Perbedaannya adalah karena Bandar II Sekolah Dasar cenderung proporsional mengikuti Madzhab Syafi'i dan Hanafi, sedangkan di al-Ihsan Sekolah Dasar Islam cenderung mengikuti atau taqlid pada satu Madzhab, yang Madzhab Syafi'i.

scholarly journals Tanggung Jawab Sosial Perusahaan dalam Bisnis Islam

2021 ◽  
Vol 1 (3) ◽  
pp. 651-660
Author(s):  
Yuni Mayanti ◽  
Rani Putri Kusuma Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Optimal Growth ◽  
Literature Study ◽  
Study Approach ◽  
Qualitative Descriptive ◽  
Corporate Social ◽  
A Company ◽  
Descriptive Method

This paper discusses corporate social responsibility in Islamic business or commonly known as CSR. The writing of this paper uses a qualitative descriptive method with a literature study approach by taking references from reliable sources and books and then the authors develop. This paper finds that corporate social responsibility in Islamic business has different principles from conventional business even though both have the same goals. Thus, it is deemed necessary to continue to carry out deeper studies in order to find out the company's responsibility in doing Islamic business which is very applicable in a company and can assist the company in improving the company's performance and optimal growth.

scholarly journals BENTUK TANGGUNG JAWAB KONSTITUSI PEMERINTAH TERHADAP KELOMPOK PENYELENGGARA PEMUNGUTAN SUARA (KPPS) DALAM PEMILU 2019: TRAGEDI DEMOKRASI PEMILU

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Visi Jiwa Tajaswari ◽  
Anom Wahyu Asmorojati
Keyword(s):  
Legal Protection ◽  
Secondary Data ◽  
Government Accountability ◽  
Literature Study ◽  
Legal Research ◽  
Left Behind ◽  
Form Of Government ◽  
Qualitative Descriptive ◽  
Ministry Of Finance ◽  
Descriptive Method

This writing aims to determine the form of Government accountability to KPPS who died in the implementation of the 2019 General Election based on Law No. 7 of 2017 concerning Elections, and aims to determine the form of legal protection for KPPS officers assigned to the 2019 Election based on Law No. 7 of 2017 concerning Elections. The type of research used in the preparation of this paper is a normative legal research method, this research is only aimed at written regulations so that this research is closely related to libraries that require secondary data in the library. The data collection method used in the preparation of this paper is the literature study method, the data analysis carried out in the preparation of this paper is a qualitative descriptive method which aims to reveal events or facts, circumstances, phenomena, variables and circumstances that occurred during the research by presenting what actually happened. The results of this study are a form of government accountability to KPPS officers who died in the 2019 Election in the form of compensation worth 36 million rupiah, this compensation is given to the families of victims who have been left behind. This proposal regarding the nominal compensation money is proposed by the KPU and approved by the Ministry of Finance. The compensation is given directly by the Ministry of Finance to be submitted through the KPU and also BAWASLU as the party with the authority to hand over the compensation to the victim's family. Legal protection for KPPS which is assigned to hold the 2019 Election, namely, is stated in the 1945 Constitution Article 28D paragraph (1) regarding equality before the law to obtain protection without discrimination.

scholarly journals ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arifatul Mufarokhah ◽  
Jullie J. Sondakh ◽  
Sonny Pangerapan
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Applicable Law ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Tax Reporting ◽  
Descriptive Method

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article

ANALISIS WACANA PADA BERITA NONTON FILM SAKINAH, MAHASISWA UIN YOGYAKARTA BERI PUJIAN (ANALISIS MIKROSTRUKTURAL)

2019 ◽  
Vol 7 (4) ◽  
pp. 57
Author(s):  
Resdianto Permata Raharjo ◽  
Maranita Anjarsari
Keyword(s):  
Data Analysis ◽  
Online News ◽  
Analysis Method ◽  
Literature Study ◽  
Lexical Cohesion ◽  
News Discourse ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Method Analysis ◽  
Descriptive Method

This study aims to describe 1) the form of cohesion contained in the news Watching Sakinah Movies, UIN Yogyakarta Give Praise Students and 2) describing the forms of coherence contained in the news Watching Sakinah Film, Students of UIN Yogyakarta Give Praise. The subjects used in this study were news of watching Sakinah film, UIN Yogyakarta students giving praise, and the objects used were sentences containing grammatical cohesion, a form of lexical cohesion. The approach used in this study is a qualitative descriptive approach. The data in this study are sentences in the news of Watching Sakinah Movies, This student is a method of literature study. While the method of data analysis in this study is descriptive method analysis method, the method used to analyze and describe cohesion markers and analyze markers of coherence. Test The results of the study show that in the news of watching Sakinah films, UIN Yogyakarta Beri Pujian students have varied markers of cohesion and coherence in the Tebuireng Online news discourse. Cohesion markers were found to reference (3), substitution (1), ellipsis (2), conjunction (3), collocation (1), and markers of coherence found cause-effect relationships (2), relationship coherence suggestions — goals (1), coherence temporal relations (1), and coherence of causal relationships (1).

STRATEGI PRODUK BORDIR DI KAPALO KOTO, KOTO TANGAH SIMALANGGANG, KOTA PAYAKUMBUH (Studi Kasus di Usaha Bordir Limpapeh”s Kebaya)

2019 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Riris Susiani ◽  
Ernawati Ernawati
Keyword(s):  
Rapid Development ◽  
Secondary Data ◽  
Export Market ◽  
Product Strategy ◽  
Analysis Techniques ◽  
Product Service ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The Times ◽  
Descriptive Method

AbstrakMasalah dalam penelitian ini yaitu pentingnya strategi produk dalam menjalankan sebuah usaha agar mampu bertahan dan bersaing  dengan perusahaan lain yang sejenis dalam kondisi persaingan yang ketat dan perkembangan zaman yang sangat cepat. Strategi produk sangat diperlukan dalam mememenuhi tuntutan konsumen seperti meningkatkan kualitas, menciptakan merek, pelayanan serta jaminan terhadap produk yang ditawarkan agar usaha mampu berkembang. Limpapeh”s Kebaya adalah usaha yang sedang berkembang dan telah mampu memasarkan produk bordirnya hingga menembus pasar ekspor. Penelitian ini bertujuan untuk mendeskripsikan strategi produk bordir di Limpapeh”s Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Kota Payakumbuh. Metode penelitian menggunakan metode deskriftif kualitatif, jenis data berupa data primer dan  sekunder. Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Teknik analisis data dilakukan dengan teknik analisa model interaktif yang berkaitan dengan pokok permasalahan yaitu dengan model reduksi data, penyajian data dan pengambilan kesimpulan. Hasil penelitian yaitu strategi produk yang dilakukan di Limpapeh”s Kebaya adalah dimulai dari menciptakan produk bordir yang berkualitas, desain motif bordir yang up to date dan kreatif, menyediakan ukuran yang special, memberi merek pada produk bordir, memberi kemasan yang menarik (paperbag) dan serbaguna, pelayanan yang cepat, tepat dan ramah serta pemberian jaminan terhadap produk border.Kata Kunci: strategi produk, pelayanan, bordir. AbstractThe problem in this study is the importance of product strategy in running a business in order to be able to survive and compete with other similar companies in conditions of intense competition and very rapid development of the times. Product strategy is very necessary in fulfilling consumer demands such as improving quality, creating brands, services and guarantees for products offered so that businesses are able to grow. Limpapeh's Kebaya is a growing business and has been able to market its embroidery products to penetrate the export market. This study aims to describe the strategy of embroidery products in Limpapeh's Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Payakumbuh City. The research method uses qualitative descriptive method, the type of data in the form of primary and secondary data. The technique of collecting data through observation, interviews and documentation. Data analysis techniques are carried out with interactive model analysis techniques that are related to the subject matter, namely with a model of data reduction, data presentation and conclusion. The results of the research, namely the product strategy carried out at Limpapeh's Kebaya, are started from creating quality embroidery products, up-to-date and creative embroidery motifs, providing special sizes, giving brands to embroidery products, giving attractive packaging (paperbag) and versatile, fast, precise and friendly service and guarantee of embroidery products. Keywords: product, service, embroidery strategy.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals PENGEMASAN TARI GUEL DALAM BENTUK KARTU POS SEBAGAI MEDIA PEMBELAJARAN

2018 ◽  
Vol 7 (1) ◽  
pp. 18
Author(s):  
Suciati Simah Bengi ◽  
Yusnizar Heniwaty ◽  
Dilinar Adlin
Keyword(s):  
Graphic Design ◽  
Media Theory ◽  
Second Step ◽  
Literature Study ◽  
Learning Materials ◽  
Location Selection ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Editing Process ◽  
Selection Of

Abstract-This study discusses Guel dance learning media created in the form of postcards. Aims to be able to direct students in identifying, appreciating, and expressing dances of the Gayo area, especially Guel dance. Theories used in the research of packaging theory according to Cahyorini and Rusfian (2011: 28), theory of learning media according to Heinich in Susilana (2016: 06), and graphic media theory according to Susilana and Riyana (2016: 14) Packaging is a theory used for graphic design, in terms of producing the product, and the image media in the form of postcards used to make Guel dance material as a learning medium. The time of the study was conducted from August to October 2017. The research site was at Sanggar Renggali Jalan Merah Mege Hakim Bale Bujang Laut Tawar, Central Aceh District. The population of several artists Gayo and all members of Sanggar Renggali because learning Guel dance is a dance learning materials in schools in Takengon and Samples are 2 people Gayo artists and 2 dancers dance Guel. Data collection techniques include observation, interview, literature study, and documentation, and then analyzed by qualitative descriptive method. Based on research that has been done Guel dance is a tradition dance Gayo community that has been used as learning materials in the schools of Middle Secondary in Central Aceh district. Guel dance which is packed in the form of postcards as a medium of learning with menggunkana first step of planning is preparing the material, determining the location, selection of dancers, and prepare the facilities and infrastructure. The second step of implementation is taking photos, editing process, then the last step is the completion of postcards and final writing. And produces packaging of learning media of Guel dance that is in the form of postcard.  Keywords: Packaging, Guel Dance, Postcard Media

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