scholarly journals ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Veronica Waworundeng ◽  
Inggriani Elim ◽  
Novi S. Budiarso

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness

2021 ◽  
Vol 1 (3) ◽  
pp. 1-11
Author(s):  
Eka Sevtia Mesta ◽  
Ryan Al Rachmat

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.


Author(s):  
PUTU OKA WARDIKA ◽  
RATNA KOMALA DEWI ◽  
NI WAYAN PUTU ARTINI

Analysis Customer Satisfaction in Buying Fresh Fruits in Moena Fresh Bali Increased consumption of fruits in the country have an impact on the growth of fruitsales in Indonesia. This increase causes the appearance of stiff competition in thebusiness of fruits. Moena Fresh Bali as one of the companies that sell fresh fruitsmust innovate or improve the shortage so that the consumers do not turn to otherproducts. Consumer behavior may help explain how consumers obtain satisfaction.The purpose of this research is to determine satisfaction of Moena Fresh Baliconsumers and to find out actions to increase customer satisfaction of Moena Fresh.The location of the research was conducted at four Moena Fresh outlets as it wasconsidered to represent consumers in every sub-district in Denpasar City. Thenumber of respondents was as many as 50 respondents and the sampling wasconducted by using accidental sampling. Types of data collected include quantitativeand qualitative data which were sourced from primary and secondary data. Methodsof data collection were by using interview techniques, observation, anddocumentation. Data analysis methods used were descriptive analysis, ImportancePerformance Analysis and Customer Satisfaction Index. Based on the results ofresearch, the calculation of CSI to the attributes of Moena Fresh Bali was 77.6% i.e.it meets the criteria of satisfaction. Based on the Matrix of Importance Performance,product attributes are classified into four quadrants and actions to improve customersatisfaction are through the improvement of attributes that become the main priority,namely the attributes of advertising / promotion, price, and discounts. The studysuggests that Moena Fresh Bali should perform printed and electronic publicationsand set competitive prices to maintain its customers.


2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
I Wayan Arya Adnyana

<p><em>This study aims to: increase a deeper understanding of the value of tattwa education in Tutur Parakriya. This data is obtained using a method, and this method must also be precise so that the data obtained can be accurate and support the research results. This type of research is qualitative because it is a text research or library research whose primary data source is Tutur Parakriya which has been transcribed into text / text form. Literature study and interviews are used as data collection methods and then descriptive qualitative data processing is performed. As far as researchers know, no one has researched about this papyrus, so it is only based on text / text transcripts. This research uses the concept foundation to describe the problems to be discussed, and as a scalpel uses the theory of meaning and hermeneutic theory.</em><em> </em><em>The results of Tutur Parakriya's research contain the value of tattwa education, that is advice or advice to teach Hindus to be able to get the perfection of birth and mind.</em></p>


2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  


2020 ◽  
Vol 3 (2) ◽  
pp. 153-168
Author(s):  
Ibnu Hasan Karbila ◽  
Abdul Helim ◽  
Rofii Rofii

This study aimed at distinguishing fiscal policy during the time of the Prophet and the fiscal policy prevailing in Indonesia. The study method in this research is literature study. The type of data used is secondary data with data collection methods through literature study. The results showed that during the time of the Prophet, the first fiscal policy that was taken after moving to Medina was to make muhajirin and ansar fraternal and provide employment for the Muhajirin. In the second year, almsgiving and fitrah are compulsory, followed by zakat in the ninth year of hijriyah. From here emerged fiscal policy instruments derived from zakat, infaq, alms and waqf. Some of these elements are mandatory and some are voluntary. Zakat is an element that must be paid after reaching the nisab, while infaq, alms and waqf are voluntary. This voluntary element is what distinguishes an Islamic economy from a capitalist economy. Another difference between the two is related to the management of state money where part of the APBN sources obtained from debt must be free from the element of interest, thus, the state debt can actually be obtained in ways that are in accordance with Islamic Sharia


Author(s):  
Deltari Novitasari

<p><em>Lecturers at universities have a big burden in creating generations of students to compete in the current era of 4.0. Lecturer work discipline that will both accelerate the achievement of educational goals, and lack discipline will hamper the achievement of educational goals. Based on observations at STIkes Bhakti Husada Bengkulu there were still found lecturers who carried out their duties with low discipline. This type of research is quantitative, using descriptive analysis and data collection methods using questionnaires, with a sample of 40 people. The results of the study showed that the lecturers' employment was very good category (4.58). Suggestions, lecturers should maintain discipline.</em><strong><em></em></strong></p><p><strong><em> </em></strong></p><p><em>Key Words : Dicipline, Lectures, Learning </em></p>


2019 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Rahmawati Rahmawati

Abstrak: Ungkapan kata interjeksi tidak mudah dimengerti. Kadang seorang pembaca belum paham apa yang disampaikan oleh pengarang tentang isi novel, sehingga hal ini yang membuat peneliti tentang interjeksi dalam naskah drama dan memberikan pengetahuan tentang apa itu interjeksi. Jadi, interjeksi adalah kata yang digunakan untuk  mengungkapkan perasaan seseorang maupun dalam bentuk senang, sedih, kecewa, jijik,marah,kaget,kangen dan sebagainya. Misalkanya, (wah, ngono kuwi, hah, heh, alhamdulillah dan astagfirullahalazim) yang memiliki arti yang berbeda-beda dalam setiap konteks tuturannya.. penelitian ini bertujuan yaitu untuk mengetahui bentuk-bentuk dan fungsi interjeksi yang terdapat dalam naskah drama “pesta para pencuri” karya jean Annoulih Saduran Rachman Sabur. Metode penelitian adalah deskriftif kualitatif dengan metode pengumpulan data yaitu dokumentasi dan telaan, sedangkan metode analisis data adalah identifikasi, klarifikasi, dan interpretasi.Hasil penelitian ini adalah bentuk interjeksi dalam naskah drama “pesta para pencuri” yang sudah ditemukan melalui penelitian sebanyak 9 bentuk interjeksi yaitu: Oh, hah, oh ya, ya, ah, hah,aah,ssst, dan he he he dan ungsi interjeksi ditemukan 7 fungsi interjeksi yaitu: kekecewaan, harapan, kesyukuran, keheranan, kekagetan, panggilan, dan marah atau makian. Abstract : The expression interjection is not easy to understand. Sometimes a reader does not understand what is conveyed by the author about the contents of the novel, so this is what makes researchers about the interjection in the play an provide knowledge about what is interjection. So, interjection is a word used to express someone’s feelings and in the form of happy, sad, disappointed, disgusted, angry, shocked, missed, and so on. For example, (Wow, Ngono Kuwi, Hah, Heh, Alhamdulillah and Astagfirullahalazim) which have different meanings in each context of the speech. This research aims to find out the formsand functions of the interjection contained in the drama script “party of thieves”. The work Jean Annoulih Saduran Rachman Sabur. The research method is qualitative descriptive with data collection methods, namely documentation and research, while the data analysis method is indentification, clarification, and interpretation. The result of this study are forms of interjection in the drama script “party of thieves” which have been found through research as many as 9 forms of interjection, Oh, Hah, Oh yes, Yes, Ah, Hah, Aah, Stt, and He he he and interjection function found 7 interjection functions, namely: disappointment, hope, gratitude, astonishment, shock, call, and anger or curse.


Al-Qalam ◽  
2019 ◽  
Vol 25 (2) ◽  
pp. 421
Author(s):  
Khaerun Nisa'

This study aims to determine the process of implementation the <em>parunrungi baju </em>and <em>attarasa’s </em>tradition in the Konjo community adult process, how is the existance of the <em>parunrungi baju </em>and <em>attarasa’s </em>tradition in the modern area, and how is the islamic perspective on the procession of tradition. The type of this research is qualitative descriptive research. Data sources are primary and secondary data. Researcher as a key instrument. Data collection methods are observation, deep interview and documentation. <em>Parunrungi baju </em>and <em>attrarasa’s </em>tradition is a traditional ceremony held by Konjo community in eastern Bulukumba, when  a child enters adulthood. The traditional still exists carried out by the community of Konjo until now, as a way to appreciate the ancestrals heritage. According to the islamic perpective on the procession of the traditional ceremonies, such as the presentation of offerings and flattening of teeth <em>(attarasa)</em> is considered contradictory to the existing rules in islam.<br /><p align="center"> </p>


2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Clara Putri Claudy ◽  
Donny Dharmawan

<em>To describe product quality, promotion and customer purchasing decision  products of PT. Sayap Mas Utama, and to analysis the effect of quality products on customer ourchasing decisions PT. Sayap Mas Utama. This study uses data collection methods. Using a questionnaire, the data analysis method used is descriptive analysis, simple liner regression. The result of the study show that promotion positive and significant effect on customer satisfaction  the quality of service has a positive effect and significant to customer satisfaction PT. Sayap Mas Utama.</em>


2020 ◽  
Vol 17 (1) ◽  
pp. 50-59
Author(s):  
Sutrisno Sutrisno

Penelitian ini bertujuan untuk Mengetahui konsep pembelajaran pendidikan moral di perguruan tinggi di Jepang. Penelitian ini merupakan penelitian kualitatif. Penelitian dilaksanakan di Tokyo Gakugei University. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif.  Metode pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi.  Hasil penelitian ini menjelaskan bahwa Pendidikan moral pada perguruan tinggi di Jepang bertujuan untuk membangun karakter warga negara muda untuk berpikir bagaimana caranya hidup dan bertindak atas dasar penilaian otonom dan hidup sebagai orang yang proaktif bersama dengan orang lain. Pendidikan moral menjadi alat dan media untuk mentrasformasikan nilai-nilai dasar filosofis masyarakat Jepang. Pendidikan moral dapat tercermin pada karakter keseharian masyarakat Jepang yang memiliki etos dan semangat kerja tinggi dalam menjalankan setiap profesinya-----This study aims to determine the concept of learning moral education in universities in Japan. This research is a qualitative research. The study was conducted at Tokyo Gakugei University. The research method used in this study is descriptive qualitative. Data collection methods obtained by observation, interviews and documentation. The results of this study explain that moral education at universities in Japan aims to build the character of young citizens to think how to live and act on the basis of autonomous judgment and life as people who are proactive together with others. Moral education is a tool and media for transforming the basic philosophical values of Japanese society. Moral education can be reflected in the daily character of Japanese people who have high ethos and work spirit in carrying out every profession


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