scholarly journals Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis

2020 ◽  
Vol 9 (1) ◽  
pp. 12-18
Author(s):  
Isep Saepul Muzaki ◽  
Regi Refian Garis ◽  
Dede Abdul Rozak ◽  
Kasman Kasman

Tax revenues are the largest revenue sector in the composition of the state budget in Indonesia. Taxes get a target of about 85% of all government revenues. The Directorate General of Taxes that has the mandate uses various instruments to be able to achieve tax revenues. One that is used in achieving tax revenues, The Directorate General of Taxes uses SP2DK. This study aims to determine the effectiveness of the request for an explanation of data and/or information (SP2DK) on tax revenues at the Tax Office Of Ciamis. The analytical method used is a descriptive method with a quantitative approach to give an idea of whether SP2DK has been effective or not. The data analysis technique used is descriptive. The results showed the effectiveness of SP2DK experienced fluctuations from 2016-2018, within 2016 of 0.03%, in 2017 of 9%, in 2018 of 8%. Overall, the SP2DK against Tax revenues in the Tax Office Of Ciamis is still ineffective. Under these conditions, the Head of Tax Office Of Ciamis must increase the effectiveness of the SP2DK issued.

2018 ◽  
Vol 6 (1) ◽  
pp. 49
Author(s):  
Mia Silmi Nurdiani ◽  
Nugraha Nugraha

 AbstractThis research was conducted at SMK Negeri 11 Bandung. The problem examined in this study is that there are still schools that tend to be not transparent in managing school funds. The objectives of this study were: 1) to find out how the school funds management was described, 2) to find out whether the school was transparent in managing school funds and 3) to find out whether the school was accountable in managing school funds. The research method used is descriptive method with a quantitative approach. Tool for collecting data about transparency and accountability with non-test techniques in the form of questionnaires and interviews. The data analysis technique uses descriptive analysis. The results showed that the transparency of fund management at SMK Negeri 11 Bandung showed a transparent category with a percentage of 81.95% of the management accountability of the funds showing an accountable category with a percentage of 85.04%. Keywords. transparency; accountability; school fund management AbstrakPenelitian ini dilakukan di SMK Negeri 11 Bandung. Masalah yang dikaji dalam penelitian ini adalah masih adanya sekolah yang cenderung tidak transparan dalam pengelolaan dana sekolah. Tujuan penelitian ini adalah: 1) untuk mengetahui bagaimana gambaran pengelolaan dana sekolah, 2) untuk mengetahui apakah sekolah telah transparan dalam pengelolaan dana sekolah dan 3) untuk mengetahui apakah sekolah telah akuntabel dalam pengelolaan dana sekolah. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Alat pengumpulan data tentang transparansi dan akuntabilitas dengan teknik non tes dalam bentuk kuisioner dan wawancara. Teknik analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa transparansi pengelolaan dana di SMK Negeri 11 Bandung menunjukkan kategori transparan dengan persentase 81,95% akuntabilitas pengelolaan dana menunjukkan kategori akuntabel dengan persentase 85,04%. Kata Kunci: transparansi; akuntabilitas; pengelolaan dana sekolah.


2021 ◽  
Vol 8 (1) ◽  
pp. 116
Author(s):  
Ayudhia Yuliasih ◽  
Juliana Juliana ◽  
Rida Rosida

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui  tingkat efektivitas pendistribusian dana zakat pada program BAZNAS Kota Cirebon, Kabupaten Kuningan, Kabupaten Majalengka dan Kabupaten Cirebon serta mengetahui faktor yang mempengaruhi nilai rendah atau tingginya hasil perhitungan efektivitas pendistribusian zakat tersebut . Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan pedekatan kuantitatif, dan teknik analisis data yang digunakan adalah Zakat Core Principles poin 10 Disbursement Managament. Berdasarkan  analisis Zakat Core Principles poin 10 Disbursement Managament maka dapat disimpulkan bahwa keempat BAZNAS tersebut sudah mencapai kategori efektif. Pada Time Effectivity, pendistribusian dana zakat pada keempat BAZNAS tersebut termasuk kedalam kategori cepat yang berarti bahwa lembaga zakat telah memiliki program yang efektif. Faktor-faktor yang mempengaruhi nilai rendah atau tingginya hasil perhitungan efektivitas pendistribusian dana zakat tersebut dipengaruhi oleh Pendistribusian dana Zakat yang selalu tepat sasaran sesuai Ashnaf dan merata, Pendistribusian dana zakat dan pendayagunaan dana zakat kepada masyarakat sudah sangat baik, Peraturan tegas terkait wajib zakat dan penerapan peraturan pengelolaan terkait zakat sudah bagus.Kata Kunci: Efektivitas, Pendistribusian, Zakat, Zakat Core Principles. ABSTRACTThe purpose of this research is to see the level of effectiveness of distribution of zakat funds in the BAZNAS program of Cirebon City, Kuningan Regency, Majalengka Regency and Cirebon Regency and also to see the factors that influence the low value or the level of yield that has the value of the distribution of zakat. The method used in this research is a descriptive method with a quantitative approach, and the data analysis technique used is the Basic Principles of Zakat point 10 Payment Management. Based on the analysis of the Core Principles of Zakat point 10 for Disbursement Management, it can be ignored that the four BAZNAS have reached the effective category. In Time Effectiveness, the distribution of zakat funds to the four BAZNAS is included in the fast category which means that the zakat institution has an effective program. The factors that affect the low or high value of the calculation results which have the authority to distribute zakat funds are always on target according to Ashnaf and are evenly distributed, the distribution of zakat funds and the utilization of zakat funds to the community is very good, strict regulations related to the compulsory zakat and the implementation of zakat-related regulations is good.Keywords: Effectiveness, Distribution, Zakat, Zakat Core Principles.


2020 ◽  
Vol 12 (2) ◽  
pp. 209-223
Author(s):  
Putri Pithaloka Kennedy ◽  
Juliana Juliana ◽  
Suci Aprilliani Utami

This research is based on the phenomenon of the problem in which the subsidized Syariah KPR at Bank BTN Syariah is still not on target and has not been utilized by the original debtor or owner. The houses are not occupied or diverted so that the government has not yet become effective in the subsidized Islamic KPR. The purpose of this study is to determine the pattern of the procedure for disbursement of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon and to find out the level of effectiveness in disbursing subsidized sharia KPR financing to PT. Bank BTN Syariah Cirebon. The population in this study are customers of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon. The sampling technique used was non-probability-purpose sampling of 96 respondents who had been determined using the Slovin formula. The research method used in this research is descriptive method with a quantitative approach. The data analysis technique used is SPSS 22. The results of the effectiveness of subsidized syariah mortgage financing are the effectiveness of the indicators of use variable 85.3%, target accuracy 84.8%, scope 85.0%, cost effectiveness 85.9%, and accuracy time 81.3%. It can be concluded overall that the effectiveness of Subsidized Syariah KPR financing at PT. Bank BTN Syariah Cirebon is very effective with a yield of 84.5%. Keywords: Effectiveness, Subsidized Syariah KPR, BTN Syariah


Author(s):  
Refni Nadila ◽  
Charlina Charlina ◽  
Elvrin Septyanti

This research aims to describe the types and meanings that appear in lexical cohesion in the novel Pergi by Tere Liye. The benefits of this research are theoretical and practical benefits. This research uses descriptive qualitative recearch. The data of this research are in the form of words and phrases contained in the novel Pergi by Tere Liye, the source of data in this study is a collection of texts in the novel Pergi by Tere Liye. In this research, the writer uses descriptive method, using documentation technique, namely reading and taking notes. The data analysis technique uses three stages, namely, data reduction, data presentation, and conclusions. The validity of this research data uses triangulation theory. based on the results of the research found, there are as many as 97 lexical cohesion data in the novel Pergi by Tere Liye. The results of the lexical cohesion research data contained in the novel Pergi by Tere Liye include the types of repetitions as many as 55 data, which consists of 12 data epizeukis repetitions, 3 data repetition of tautotes, 14 data of anaphora repetitions, 11 data of epistropha repetition, simploke repetition of 3 data, 9 data for mesodiplosis repetition, 2 data for epanalepsis repetition, and 1 data for anadiplosis repetition. Then the type of synonymous lexical cohesion is 6 data, antonym is 18 data, collocation is 6 data, hyponym is 5 data, and finally equivalence 7 data.Key words: lexical cohesion, novel Pergi, Tere Liye


Sirok Bastra ◽  
2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Dindin Samsudin ◽  
Aef Saefullah

Perkembangan zaman yang berimbas pada perubahan berbagai aspek kehidupan sangat memengaruhi ditinggalkannya bahasa Sunda oleh generasi muda. Jika kenyataan tersebut terus terjadi, tidak menutup kemungkinan dalam beberapa generasi ke depan, bahasa Sunda akan punah. Masalah yang dibahas dalam penelitian ini adalah pengetahuan remaja Sunda perkotaaan terhadap kosakata istilah aktivitas rumah tangga di dapur tradisional Sunda. Penelitian ini bertujuan untuk mengungkapkan penguasaan remaja Sunda perkotaan terhadap kosakata istilah aktivitas rumah tangga di dapur tradisional Sunda. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian dipilih sebanyak 86 orang secara purposive sampling yang berasal dari wilayah Bandung Raya. Teknik analisis data menggunakan statistika deskriptif (crosstab). Hasil penelitian menunjukkan bahwa pengetahuan remaja Sunda perkotaaan terhadap kosakata istilah aktivitas rumah tangga di dapur tradisional Sunda mencapai rata-rata 70.5814% sehingga dapat dikategorikan cukup. Terdapat sekelompok remaja Sunda di perkotaan yang mengetahui keseluruhan istilah aktivitas rumah tangga di dapur tradisional Sunda yang ditanyakan, tetapi ada juga kelompok remaja lainnya yang hanya mengetahui beberapa istilah. The development of the times which impacted the changes in various aspects of life, significantly affected the abandonment of the Sunda language by the younger generation. If this fact continues, it is possible that in the next few generations, the Sunda language will become extinct. The problem discussed in this study is the knowledge of urban Sundanese teenagers in the vocabulary of the activities in Sundanese traditional kitchens. This study aims to reveal the mastery of urban Sundanese teenagers in terms of activities in Sundanese traditional kitchens. This study uses a quantitative approach with a survey method. 86 persons from Great Bandung areas were chosen purposively as the research samples. The data analysis technique used descriptive statistics (crosstab). The results showed that the knowledge of urban Sundanese teenagers in terms of household activities in Sundanese traditional kitchen reached an average of 70,5814% so it could be categorized as sufficient. There is a group of urban Sundanese teenagers who know all the terms of household activities in Sundanese traditional kitchens that asked, there is also another group of teenagers who only know a few.


2021 ◽  
Vol 16 (1) ◽  
pp. 46
Author(s):  
Nurul Masfufah

AbstrakKajian terhadap bahasa Tonyooi sampai saat ini masih tergolong minim, khususnya kajian mikrolinguistiknya. Pada tataran sintaksis, termasuk di dalamnya relasi makna antarklausa belum banyak disentuh oleh para peneliti dan pemerhati bahasa Tonyooi.  Oleh karena itu, tulisan ini akan mengkaji atau mendeskripsikan relasi makna antarklausa dalam kalimat majemuk bahasa Tonyooi. Kajian ini menggunakan metode deskriptif. Sumber data berasal dari wacana tulis dan lisan yang menggunakan kalimat majemuk. Pengumpulan data dilakukan dengan metode dokumentasi (studi pustaka) dan wawancara dengan teknik simak dan catat. Sementara itu, teknik analisis data yang digunakan, yaitu teknik analisis deskriptif. Berdasarkan hasil kajian, diperoleh beberapa simpulan, yaitu Berdasarkan relasi antarklausanya, kalimat majemuk bahasa Tonyooi dibedakan atas kalimat majemuk setara dan kalimat majemuk bertingkat. Dalam kalimat majemuk setara ditemukan tiga relasi makna, yaitu makna penjumlahan,  pemilihan, dan pertentangan. Sementara itu, dalam kalimat majemuk bertingkat setidaknya memiliki sepuluh relasi makna antarklausa, yaitu makna kesyaratan, tujuan, penyebaban, hasil atau akibat, perbandingan, sangkalan, cara, alat, kewaktuan, dan atributif.  Konjungtor yang digunakan untuk menjalin hubungan antarklausa cukup variatif. Namun, jumlahnya tidak sebanyak dalam bahasa Melayu Kutai ataupun dalam bahasa Indonesia.Kata kunci: relasi makna, klausa, kalimat majemuk, bahasa Tonyooi AbstractThe study of the Tonyooi language is still relatively minimal, especially its microlinguistic studies. At the syntactic level, including the meaning relation between clauses, has not been touched by many researchers and observers of the Tonyooi language. Therefore, this paper will examine or describe the meaning relations between clauses in compound sentences in Tonyooi. This study uses a descriptive method. Sources of data come from written and oral discourses that use compound sentences. The data was collected using the documentation method (literature study) and interviews with the observation and note-taking technique. Meanwhile, the data analysis technique used is descriptive analysis technique. Based on the results of the study, several conclusions were obtained, namely based on the relation between the clauses, the Tonyooi language compound sentences are differentiated into equivalent compound sentences and multilevel compound sentences. In an equivalent compound sentence, three meaning relations are found, namely the meaning of addition, selection, and contradiction. Meanwhile, in multilevel compound sentences there are at least ten interlausal meaning relations, namely the meaning of requirements, goals, causes, results or consequences, comparisons, denials, means, tools, timing, and attributes. The conjunctor used to establish the relationship between clauses is quite varied. However, the numbers are not as high as in Kutai Malay or in Indonesian.Key words: meaning relation, clause, compound sentence, Tonyooi language


2020 ◽  
Vol 1 (2) ◽  
pp. 116-131
Author(s):  
Zulkarnain Zulkarnain ◽  
Widi Nurdiati

This study aims to determine the application of Permendagri No. 113/2014 About Village Financial Management About Village Financial Management on Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, as well as coaching, and overseeing village financial management. The qualitative-descriptive method is used to describe and interpret data on village financial management found in the field and then a conclusion is drawn. Data collection was carried out with documentation and interview studies. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are, in general, financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency, which is not yet fully in accordance with Permendagri Number 113/2014. Some of the obstacles faced by Village Planning include not timely submitting a Raperdes about the Village’s Budget. In the implementation of financial management contrary to Permendagri and not in accordance with Permendagri. Then, monthly reports are not submitted to the Village Head. As well as coaching and supervision from local governments that are less than optimal.


2021 ◽  
Vol 2 (2) ◽  
pp. 92-101
Author(s):  
Ni Kadek Ayu Mega Sri Deviani Putri ◽  
Kyara Dewanti Maheswari

The most inland revenue financed by taxes, especially the state of Indonesia. In increasing state revenue, it can be done by implementing tax amnesty or it’s called tax amnesty.the purpose of this study is to see the influence of knowledge and understanding of the tax amnesty, and to see analysis of the implementation of tax amnesty for three periods. Data analysis technique used is descriptive technique. The results of this study shows that the knowledge and understanding of tax amnesty, and to see analysis of the implementation of tax amnesty for three periods.


Author(s):  
Nur Amelia ◽  
Hasnah Faizah ◽  
Charlina Charlina

AbstractThis study describes and analyzes the presupposition in the film "Kapal Goyang Kapten". This research is a qualitative research using descriptive analytical method, namely analyzing and describing the data found in the form of words descriptively. The data analysis technique in this study begins with identifying and classifying dialogue within the object of research and analyzing and presenting the results of the research on the object under study. The data collection techniques used were documentation techniques, observation techniques, and note-taking techniques. The data source of this research is a film downloaded on Youtube via the URL https://www.youtube.com/watch?v=Ui9G6xFbucM. Based on the results of data analysis, it was found 119 data consisting of 40 data classified as existential presuppositions, 30 data presuppositions. factive, 7 counterfactual presupposition data, 4 lexical presupposition data, 9 inactive presupposition data, and 29 structural presupposition data. The data is obtained from the narrative of the characters in the captain's rocking ship film. Of the 119 data found, there are different meanings of context and text in each speech, this is due to several factors, including the opponent's speech and speech situations in communication events.Keywords: presupposition, film, Kapal Goyang Kapten.    AbstrakPenelitian ini mendeskripsikan dan menganalisis presuposisi dalam film “Kapal Goyang Kapten”. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif analitis yaitu menganalisis dan memaparkan secara deskriptif data yang ditemukan dalam bentuk kata-kata. Teknik analisis data pada penelitian ini dimulai dengan mengidentifikasi dan mengklasifikasikan dialog dalam objek penelitian serta menganalisis dan memaparkan hasil penelitian terhadap objek yang diteliti. Teknik pengumpulan data yang dilakukan adalah teknik dokumentasi, teknik simak, dan teknik catat. Sumber data penelitian ini adalah film yang diunduh di Youtube melalui URL https://www.youtube.com/watch?v=Ui9G6xFbucM.. Berdasarkan hasil analisis data, ditemukan 119 data yang terdiri dari 40 data yang tergolong presuposisi eksistensial, 30 data presuposisi faktif, 7 data presuposisi konterfaktual, 4 data presuposisi leksikal, 9 data presuposisi nonfaktif, dan 29 data presuposisi struktural. Data tersebut diperoleh dari tuturan tokoh dalam film kapal goyang kapten.Dari 119 data yang ditemukan terdapat makna konteks dan teks yang berbeda dalam tiap tuturan, hal ini disebabkan oleh beberapa factor diantaranya adalah lawan tutur dan situasi tutur dalam peristiwa komunikasi.Kata kunci : presuposisi, film, Kapal Goyang Kapten.


Paradigma ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 21-32
Author(s):  
Eka Risti ◽  
Kurniawati Mulyanti

The purpose of this research is to comprehend the influence of leadership and compensation toward employee performance of PT. Karya Satria Bekasi. The used method  is analysis descriptive method. Population in this research is  71 office employees and field employees. Data analysis technique exerts double regression with SPSS Program.  If it is observed partially, the result is that leadership and compensation variable affect significantly to employee performance of PT. Karya Satria Bekasi, and jointly leadership and compensation affect the performance. Leadership contribution is 50,1%, and the rest 49,9 % is influenced by another factor. Leadership and compensation variable can be used in regression model to predict employee performance.


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