scholarly journals ANALISIS METODE PERHITUNGAN PPH 21 GAJI PEGAWAI TETAP TERHADAP LABA PADA PT. ABC

2020 ◽  
Vol 6 (2) ◽  
pp. 131
Author(s):  
Nur Rachmah Wahidah
Keyword(s):  
Calculation Method ◽  
Descriptive Analysis ◽  
Field Research ◽  
Research Data ◽  
Analysis Method ◽  
Library Research ◽  
Permanent Employees

Abstrak-Tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui metode perhitungan pph 21 Gaji pegawai tetap terhadap laba pada PT. ABC. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan peneltian pustaka. Metode Analisis yang digunakan penulis adalah metode analisis deskriptif yang bersifat komparatif  yaitu dengan cara mengumpulkan data dan informasi yang berkaitan dengan penerapan PPH21. Dari Hasil Penelitian dapat disimpulkan bahwa metode yang digunakan adalah 3 yaitu metode yang di tanggung karyawan, metode yang ditanggung perusahaan dan metode grossup. Kata Kunci : Perhitungan PPh 21, Laba  Abstract - The objective to be achieved from this research is to find out the pph 21 calculation method for salaries of permanent employees to profits at PT. A B C. The research data obtained by the author through field research both by observation and interview and supported by library research. The analysis method used by the author is a comparative descriptive analysis method that is by collecting data and information relating to the application of PPH21. From the results of the study it can be concluded that the method used is 3, the method at the responsibility of the employee, the method borne by the company and the gross method. Keywords: 21 PPh calculation, Profit

scholarly journals ANALISIS METODE PERHITUNGAN PPH 21 GAJI PEGAWAI TETAP TERHADAP LABA PADA PT. ABC

2019 ◽  
Vol 6 (2) ◽  
pp. 36
Author(s):  
Nur Rachmah Wahidah
Keyword(s):  
Calculation Method ◽  
Descriptive Analysis ◽  
Field Research ◽  
Research Data ◽  
Analysis Method ◽  
Library Research ◽  
Permanent Employees

Abstrak-Tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui metode perhitungan pph 21 Gaji pegawai tetap terhadap laba pada PT. ABC. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan peneltian pustaka. Metode Analisis yang digunakan penulis adalah metode analisis deskriptif yang bersifat komparatif  yaitu dengan cara mengumpulkan data dan informasi yang berkaitan dengan penerapan PPH21. Dari Hasil Penelitian dapat disimpulkan bahwa metode yang digunakan adalah 3 yaitu metode yang di tanggung karyawan, metode yang ditanggung perusahaan dan metode grossup. Kata Kunci : Perhitungan PPh 21, Laba  Abstract - The objective to be achieved from this research is to find out the pph 21 calculation method for salaries of permanent employees to profits at PT. A B C. The research data obtained by the author through field research both by observation and interview and supported by library research. The analysis method used by the author is a comparative descriptive analysis method that is by collecting data and information relating to the application of PPH21. From the results of the study it can be concluded that the method used is 3, the method at the responsibility of the employee, the method borne by the company and the gross method. Keywords: 21 PPh calculation, Profit

scholarly journals ANALISIS MANAJEMEN RISIKO PRODUK KAFALAH (STUDI PADA BANK MUAMALAT INDONESIA BANDA ACEH)

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Satria Munawir
Keyword(s):  
Banking Sector ◽  
Descriptive Analysis ◽  
Field Research ◽  
Analysis Method ◽  
Fixed Asset ◽  
Islamic Perspective ◽  
Library Research ◽  
Reputation Risk ◽  
Islamic Jurisprudence ◽  
Banda Aceh

Kafalah is a guarantee of a guarantor, either in the form of self assurance and treasure to the second party in relation to the rights and obligations of both parties that the other party. In banking sector, implementation of the concept is well known as a bank guarantee, which is a guarantee in the form of paper issued by the bank which resulted in the obligation to pay to the party receiving the collateral if the guaranteed party breach the contract. This article aims to study the implementaion of kafalah product at BMI Banda Aceh including strategies in preventing risks related the products. It also examines the implementation of kafalah from an Islamic perspective. In finding the answer, this article employes qualitative approach. Data was collected through field research and library research which was then analized using descriptive analysis method. The results show that the product kafalah undertaken by BMI Branch of Banda Aceh is a form of insurance that includes guaranteed tender, performance bonds, warranties advance, and guarantee maintenance with a deposit of 100% cash collateral to the insurance value is small and a deposit of 60% of fixed asset plus 40% cash collateral for eprtanggungan whose value is greater than the value of the desired assurance customers. Moreover, the client or the insured must enter into cooperation agreements with project leaders to work on a particular project. Tips management undertaken by BMI Branch Banda is analyzing the customer or contractor using character analysis and collateral is more dominant than the overall analysis of 5C, because the BMI-related risks faced by the provision of guarantees / kafalah is credit risk and reputation risk. From the Islamic perspective, the implementation of kafalah has complied with Islamic jurisprudence. Keywords: Analysis, Risk Management, Kafalah, Bank Muamalat Indonesia

scholarly journals MEKANISME PERHITUNGAN KEUNTUNGAN DAN PENGARUHNYA TERHADAP BAGI HASIL (STUDI TERHADAP PEMBIAYAAN MUDHARABAH PADA BPRS HIKMAH WAKILAH BANDA ACEH)

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Wardiah Wardiah ◽  
Azharsyah Ibrahim
Keyword(s):  
Financial Institutions ◽  
Descriptive Analysis ◽  
Field Research ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Research Data ◽  
Average Income ◽  
Business Results ◽  
Library Research ◽  
Banda Aceh

This study aims to determine the process of calculating the profit of mudharabah financing at BPRS Hikmah Wakilah from an Islamic perspective and its influence on profit sharing. It also aims to explore the mechanism of adjusting the profit-sharing ratio, and the effect of calculating the profitability of mudharabah financing on profit sharing. The method of this research is descriptive analysis. The research data is collected through library research and field research. The results showed that the calculation of profit sharing PT. BPRS Hikmah Wakilah uses revenue sharing system in accordance with the National Sharia Board Fatwa No.15/DSN-MUI/IX/2000 About Principles of Distribution of Business Results in Sharia Financial Institutions. While in the calculation of profit, the BPRS refers to the percentage of total financing and average income earned by the customer and projected the same profit sharing during the financing period. Profit calculation significantly affects the percentage of profit sharing and the period of profit received by the bank. =========================================== Penelitian ini bertujuan untuk mengetahui proses perhitungan keuntungan pembiayaan mudharabah pada BPRS Hikmah Wakilah ditinjau menurut hukum Islam, mekanisme penyesuaian nisbah pembagian keuntungan, serta pengaruh perhitungan keuntungan pembiayaan mudharabah terhadap bagi hasil. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Pengumpulan data penelitian dilakukan melalui library research dan field research. Teknik pengumpulan data melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan bagi hasil, PT. BPRS Hikmah Wakilah menggunakan sistem revenue sharing sesuai dengan Fatwa Dewan Syariah Nasional No.15/DSN-MUI/IX/2000 Tentang Prinsip Distribusi Hasil Usaha Dalam Lembaga Keuangan Syariah. Sementara dalam melakukan perhitungan keuntungan, BPRS merujuk pada persentase jumlah pembiayaan dan pendapatan rata-rata yang diperoleh nasabah serta memproyeksi bagi hasil yang sama selama jangka waktu pembiayaan. Perhitungan keuntungan berpengaruh signifikan terhadap persentase bagi hasil dan jangka waktu penerimaan keuntungan yang akan diterima pihak bank. Kata Kunci: Pembiayaan Mudharabah, Kentungan, Bagi Hasil

scholarly journals PENGARUH BAURAN PEMASARAN JASA TERHADAP MINAT NASABAH DALAM MENABUNG PADA BANK NAGARI CABANG MUARALABUH

2018 ◽  
Author(s):  
Doni Marlius
Keyword(s):  
Correlation Analysis ◽  
Multiple Regression ◽  
Customer Service ◽  
Field Research ◽  
Marketing Mix ◽  
Research Data ◽  
Analysis Method ◽  
Library Research ◽  
Regression Test ◽  
Correlation Analysis Method

The purpose of this research know the effect of Marketing Mix Services Of Interest Savings Customer At Bank Nagari Branch Muaralabuh, with a sample of 100 people, the method of data collection conducted by field research and library research, data analysis method used is the analysis of the validity, reliability analysis, correlation analysis, analysis multiple regression test of the hypothesis, t test and F. the result of research conducted, using correlation analysis method known relationship between marketing mix (X) with an interest of saving (Y) to the product (X1) the correlation is less strong r1 = 0.258, price (X2) the correlation is less strong r2 = 0.205, and promotion (X3) the correlation is strong enough r3 = 0.405, as well as customer service (X4) the correlation is strong enough r4 = 0.593. By using multiple regression analysis obtained equation Y = 8.191 + 0.041 X1 + 0.147 X2 + 0.064 + 0.484 X3 X4, meaning no significant effect on the product (X1) = 0,041 (sig. 0.334> 0.05), a significant effect on price (X2) = 0.147 (sig. 0.040 <0.05), and no significant effect on the promotion (X3) = 0,064 (sig. 0.506> 0.05), as well as a significant influence on customer service (X4) = 0.484 (sig. 0.000 <0.05).

scholarly journals The Influence Of Display Producton Towards Consumer Satisfaction At Togamas Supratman Bandung

2022 ◽  
Vol 2 (3) ◽  
pp. 292-298
Author(s):  
Rezky Afiahtul Barokah BARAKOH
Keyword(s):  
Consumer Satisfaction ◽  
Participant Observation ◽  
Descriptive Analysis ◽  
Field Research ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Structured Interviews ◽  
Library Research

The purpose of this research is to determine the effect of display production to consumer satisfaction at Togamas Supratman Bandung. The research method used descriptive analysis method. Data collection techniques used library research and field research in the form of non-participant observation, structured interviews, and distributing questionnaires to 60 respondents. For data analysis used validity test, reliability test, hypothesis testing, correlation coefficient X on Y, significant test, simple linear regression, coefficient of determination. The obstacles faced at Togamas Bandung are the lack of space and making it difficult to arrange displays, product especially interior displays which are used to organize various types of products in one display with large quantities and the lack of employee attention regarding product in inputting or scanning product. While the efforts made at Togamas Supratman Bandung, namely by reducing the number of displays, returning to distributors, checking scanned of products.

scholarly journals Pemberian Hak Hadanah Kepada Ibu Tiri dalam Putusan Pengadilan Agama Sidoarjo Nomor: 0763/Pdt.G/2018/Pa.Sda Perspektif Maslahah Mursalah

AL-HUKAMA ◽  
2019 ◽  
Vol 9 (1) ◽  
pp. 231-263
Author(s):  
Wafda Firyal
Keyword(s):  
Islamic Law ◽  
Descriptive Analysis ◽  
Research Data ◽  
Biological Father ◽  
Good Person ◽  
Biological Child ◽  
Analysis Techniques ◽  
Library Research ◽  
The Right

This article is a library research on the granting of rights to stepmothers in the decision of the Sidoarjo Religious Court Number: 0763/Pdt.G/2018/PA.Sda. The research data are collected using documentation techniques and are analysed using descriptive analysis techniques and using a deductive mindset that is by outlining the decision of the Sidoarjo Religious Court which is then reviewed from the perspective of maslahah mursalah. The panel of judges in determining the right of gift to stepmothers in the Sidoarjo Religious Court's decision, based on article 41 letter (a) of Law Number 1 of 1974 jo. article 105 and article 156 letter (a) Compilation of Islamic Law and the proposition in the book Bajuri juz II. In addition, a willingness from the Defendant who is the biological father of the child to give the right of gift to the Plaintiff's Reconstruction is a point that is included as consideration by the panel of judges. In Islamic law which is examined from the theory of maslahah mursalah, the judge's consideration to establish the right of hadanah to the stepmother in the Sidoarjo Religious Court's ruling is in accordance with the purpose of the hadanah namely to prioritize the interests and benefit of the child so that later he or she can grow into a good person under the care of an appropriate person, even though the child is not a biological child of the Reconvention Plaintiff, the Reconvention Plaintiff is in fact more feasible and competent to have the right of hadanah.

scholarly journals Kebijakan Penerbitan Kartu Identitas Anak di Kota Semarang

2019 ◽  
Vol 2 (2) ◽  
pp. 301-313
Author(s):  
Untung Sri Hardjanto
Keyword(s):  
Descriptive Analysis ◽  
City Government ◽  
Birth Certificates ◽  
Regional Government ◽  
Analysis Method ◽  
Library Research ◽  
Identity Card ◽  
Qualitative Descriptive ◽  
Identity Cards ◽  
Keywords Child

Abstract The study aims to determine the policy of publishing identity cards for children in Semarang. The method of approach taken in this study is normative juridical. Data collection is obtained from the results of interviews and through library research. The data analysis method used is a qualitative descriptive analysis method. The results showed that the Regional Government of Semarang City in carrying out KIA issuance made PERDA No.4 of 2016, but its implementation was in 2017. Delay in the implementation of MCH due to the lack of coverage of ownership of birth certificates for children. The preparations made by the Semarang City Government in the context of the implementation of the MCH in 2017 are collecting data on children, discussing the additional benefits of KIA with several official agencies and the private sector, conducting comparative studies in regions that have implemented KIA and the basis of its arrangements. Preparation of the Regional Government of Semarang City in the issuance of KIA experienced several obstacles, among others, the unclear distribution of KIA forms, limitations and delays in budgeting, lack of competent human resources for the operation of SIAK. For ITU, the Semarang City Government made an effort to procure KIA sheets themselves, prepare computerized system training or SIAK, and make Mayor Regulations as technical implementation of Regional Regulation No.4 of 2016 concerning Implementation of Population Administration. Keywords: Child Identity Card, Policy, City of Semarang Abstrak Penelitian bertujuan untuk mengetahui kebijakan penerbitan kartu identitas anak di kota semarang . Metode pendekatan yang dilakukan dalam penelitian ini adalah yuridis normatif, Pengumpulan data diperoleh dari hasil wawancara dan melalui penelitian kepustakaan. Metode analisis data yang digunakan adalah metode analisa deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kota Semarang dalam melaksanakan penerbitan KIA membuat PERDA No.4 Tahun 2016, namun pelaksanaannya pada tahun 2017. Keterlambatan pelaksanaan KIA karena masalah cakupan kepemilikan Akta Kelahiran anak yang masih kurang. Persiapan yang dilakukan Pemda Kota Semarang dalam rangka pelaksanaan KIA di tahun 2017 adalah mengumpulkan data anak-anak, membahas penambahan manfaat KIA dengan beberapa pihak dinas dan pihak swasta, melakukan studi banding ke daerah yang sudah melaksanakan KIA dan dasar pengaturannya.  Persiapan Pemda Kota Semarang dalam penerbitan KIA mengalami beberapa kendala antara lain ketidakjelasan pendistribusian blanko KIA, keterbatasan dan keterlambatan pemberian anggaran, kurangnya sumber daya manusia yang kompeten untuk pengoperasian SIAK. Untuk ITU Pemda Kota Semarang melakukan upaya yakni pengadaan blanko KIA sendiri, mempersiapkan pelatihan sistem komputerisasi atau SIAK, dan membuat Peraturan Walikota sebagai pelaksanaan teknis dari Perda No.4 Tahun 2016 Tentang Penyelenggaraan Administrasi Kependudukan. Kata Kunci: Kartu Identitas Anak, Kebijakan, Kota Semarang

scholarly journals THE EXISTENCE OF EQUALITY EDUCATION SYSTEM IN PESANTREN SALAFIYAH

2021 ◽  
Vol 1 (2) ◽  
pp. 144
Author(s):  
Asrizal Saiin
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Islamic Education ◽  
Research Approach ◽  
Analysis Method ◽  
Modern Education ◽  
Library Research ◽  
Approach Method ◽  
The Subject ◽  
The Impact

The study in this manuscript discusses the impact on the educational equalization system of Pesantren Salafiyah and designs how Pesantren Salafiyah has always existed in the world of modern education. This research belongs to the type of qualitative study using the document analysis method. The form of data analysis used is descriptive analysis. The research approach method in this paper is library research. This study is divided into four methods, namely, the method of determining the subject, the form of the study, the method of data collection, and the method of data analysis. The result is the ability of Pesantren Salafiyah to make certain accommodations and concessions to find a pattern that they consider appropriate enough to face modernization and changes that are increasingly fast and have a broad impact without sacrificing the essence and other basic things in the existence of the pesantren, so that Pesantren Salafiyah still exists in the midst of the hustle and bustle of modernizing Islamic education

scholarly journals Analisis Kelayakan Isi LKS “Pintar Pendidikan Agama Islam Berkarakter” Kelas V SD

2021 ◽  
Vol 2 (1) ◽  
pp. 21-35
Author(s):  
Lisa Yulia Sari ◽  
Muhammad Aufa Muis
Keyword(s):  
Religious Education ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Research Literature ◽  
Primary Data ◽  
Analysis Method ◽  
Learning Materials ◽  
Is Research ◽  
Library Research ◽  
Literature Searches

This study aims to identify and describe the results of the feasibility analysis of the contents of the Islamic Religious Education Smart LKS content in terms of the suitability of the material description with KI/KD, the accuracy of the material, and the content of supporting learning materials. The type of research used is library research. Literature research is research based on literature searches related to the problems to be discussed. The method used is descriptive analysis method. The primary data sources in this study were obtained from the Smart LKS for Islamic Religious Education with Character, while the secondary data were obtained from books, journals, articles, laws and regulations, and so on. All data will be collected, analyzed, interpreted as well as by interpreting the object under study. The results showed that the suitability of the description of the material with KI-KD obtained a percentage of 65%, while in terms of the accuracy of the material it obtained a percentage of 72%, and in terms of supporting learning materials it obtained a percentage of 73.2%. When viewed as a whole, the percentage of sub-components is 70%, which shows that the Smart LKS for Islamic Religious Education is worthy of being used as a companion book for learning in elementary schools

Tujuan Pendidikan Perspektif Al-Quran dan Pendidikan Barat

2020 ◽  
Vol 2 (2) ◽  
pp. 34
Author(s):  
Mia Roswantika Nurrohmah ◽  
Akhmad Syahid
Keyword(s):  
Research Data ◽  
Data Sources ◽  
Educational Goals ◽  
Analysis Method ◽  
The Public ◽  
Western Education ◽  
Research Activities ◽  
Library Research ◽  
Aims Of Education ◽  
Existing Data

This article stimulated by the fact that the aim education of the Al-Qur’an perspective and western education are still not understood by various group. This condition is influenced by the lack of curiosity about the educational goals of the Al-Qur’an perspektive and westren education. The aims of article was to give a clear picture about the aim education of Al-Qur’an perspective and western education.This study revealed that the aims of education of the Al-Qur’an in relation and westren education can be known by the public. The implication of this current study is to create awareness among the society towards the educational objectives of Al-Quran and western education perspective. The method used in this study uses analytical methods, types of research, and research data sources. The data analysis method used is by using descriptive methods, namely a method that examines a condition, a system of thought or an event that occurs in the present. This type of research belong to the type of library research, namely research activities on existing data and literature. Key words: The Aims Of Education, Al-Quran, Westren Education

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