scholarly journals ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Gratia Tita Luntungan ◽  
Hendrik Manossoh ◽  
Treesje Runtu

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.

Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.


2021 ◽  
Vol 18 (1) ◽  
pp. 96-107
Author(s):  
Nida Alfi Nur Ilmi

ABSTRACT This paper tries to explain and describe the position of UMKM in the Kepuh, Boyolangu Village, Banyuwangi, as an effort to reduce the unemployment rate, especially in the lower middle class and to see how the strategy of the UMKM founders in maintaining their position in all conditions. So it is hoped that readers can find out and analyze UMKM within the scope of the region as an effort to minimize unemployment and increase living standards. This paper use qualitative research method with a qualitative descriptive approach. Establishing UMKM is certainly not an easy thing, because the large number of workers does not guarantee UMKM, who is determined by the appropriate expertise and strategy. In addition, the Government has not been maximally perfect in overcoming problems and financial assistance for community UMKM which in reality is able to absorb many new workers, and has an impact on reducing the unemployment rate.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness


2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  


2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.


2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.


2020 ◽  
Vol 6 (2) ◽  
pp. 146-150
Author(s):  
Pujia Siti Balkist

Abstrak: Tujuan penelitian ini adalah untuk menganalisis hambatan belajar siswa tunadaksa di kelas inklusif. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan purposive sampling di SMAN 1 Sukabumi sebagai salah satu sekolah penyelenggara pendidikan inklusif. Hasil penelitian menunjukkan bahwa hambatan belajar involunter siswa di kelas inklusi berkaitan dengan hambatan motorik yaitu hambatan menulis yang dialami terutama saat meringkas materi matematika dan menyampaikan jawaban melalui tulisan.     Abstract: The purpose of this study was to analyze the learning obstacles of tunadaksa students in inclusive class. The research method used is a qualitative descriptive method with purposive sampling at SMAN 1 Sukabumi as one of the schools providing inclusive education. The results showed that the learning obstacles of tunadaksa students in inclusive class were related to motoric barriers, namely the barriers to writing experienced, especially when sumarizing mathematics material and delivering answers through writing.  


Author(s):  
Ni Ketut Dewi Megawati

A mismatch between the administrative documents or the physical characteristics of a property offered in a contract and the actual conditions received by the client becomes an important problem in a property business. The property, which is the object of an agreement, should be in line with the legal aspects required by the legislation. The purpose of this study is to understand the legal condition of registering a property as the object of an agreement, by using consumer protection law in relation to property sales (i.e., Legislative Decree number 1 of 2011) as the perspectives. This study used normative legal framework based on Law and concept approaches as its research method. Several primary laws were collected and analyzed by a qualitative descriptive method. This study found that a property could be included as the object of an agreement if it fulfills the terms and conditions written in the Article 42 Clause 1 of Legislative Decree number 1 of 2011 on Real Estate and Residential Areas. Furthermore, a property can be an object of sales agreement if they meet several criteria written in the State Minister of Community Estate Decree’s number 09/KPTS/M/1995, with the date of issuance on 23 June 1995, about the sale and purchase of a property. It can be argued that the Legislative Decree number 1 of 2011 on Real Estate and Residential Areas might not offer a comprehensive protection to the consumer rights, and subsequently inflict physical and mental harm to the consumers.


2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Ida Ayu Praniti Tresna Putri ◽  
I N. Norken ◽  
I B. Rai Adnyana

Abstract : On the implementation of the construction project, financing is the main consideration due to the number of large and vulnerable to various risks. Cost control is the beginning of the estimates. An inaccurate estimation could have a negative impact on the whole process of construction. Because of estimation is reference in preparing the budget and used as control of the cost of projects, then required to major risk analysis that can be used as a basis in the mitigation. This research was conducted with qualitative descriptive method by interviews and survey. Data was collected by distributing questionnaires to the respondents using purposive sampling method, which simply selecting respondents who were competent and expert about the possible risks. The number of respondents was 25 who represent 8 construction project belonging to the government which is located in Denpasar. The results showed that there were 40 risks identified, from literature identified 16 risks and from brainstorming identified 24 risks. Than from 40 risks there are 34 major risks which was 9 risks classified as unacceptable and 25 risks classified as undesirable. Most dominant risks were the risks of estimator team and project. There were 16 mitigation measures at an unacceptable risk and 41 mitigitation measures at an undesirable risk. Most dominant risks were the risks of contractors and owner.


2019 ◽  
Vol 7 (2) ◽  
pp. 205-216
Author(s):  
Rifqi Muflih ◽  
Dany Dany

Public Relations of Headquarters of the Indonesian Armed Forces (TNI Headquarters) must work with the Government Public Relations strategy to maintain a reputation by maintaining credibility, trustworthiness, reliability, and responsibility in delivering positive news to the internal and external public. This study aims to see how the government public relations strategy of the Indonesian National Armed Forces Information Center (Puspen TNI) maintained the reputation of the TNI institution. The method used in this study is a qualitative descriptive method by interviewing the Head of Puspen TNI, non-participant observation, and documentation. The results showed that Puspen TNI in maintaining the reputation of the TNI, first, maintained credibility by measuring the objectivity and quality of the news. Second, it proclaimed information about TNI and the contribution of the TNI to the nation-state to the public through mass media and social media. Third, it disseminated the news according to the facts. Forth, it reported the performance of the TNI to the external and internal public regarding responsibility to the state and nation professionally and proportionally by providing information delivered directly through the TNI website, Facebook, Twitter, Instagram, YouTube and TV public relations TNI Streaming produced by Puspen TNI. It also maintained good relations between external media and editor in chief and journalists of print, electronic and online media.


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