scholarly journals EKUALISASI PEREDARAN USAHA PADA SPT PPN DAN SPT PPH DAN PERILAKU KEPATUHAN PAJAK INDUSTRI PENGOLAHAN TEMBAKAU (STUDI KASUS PADA PT. XYZ)

2018 ◽  
Vol 1 (2) ◽  
pp. 193-211
Author(s):  
Yonathan Kristian ◽  
Elia Mustikasari

This research has a purpose to find out how to perform equalization or reconciliation between The Monthly Value Addes Tax Return and Corporate Income Tax Return and taxpayer compliance behavior to record the differences. This research was conducted at the cigarette company that has a different VAT rules with other industries. This research is qualitative research using the case studymethod. The data collection method used isdocumentation and semi structured interviews. The base theory of this research are using tax regulation in Indonesia and the Theory of Planned Behavior to examine how tax managers compliance behavior  who represent PT. XYZ to record the diferences of the. The results of this research is a way and new knowledge on how to perform equalization VAT and income tax in the cigarette companies and the differences that were found have been recorded in accordance with what is believed to be comply by PT. XYZ who most influenced by a high tax sanctions.

2020 ◽  
Vol 202 ◽  
pp. 07062
Author(s):  
Reny Wiyatasari

This research is descriptive qualitative research using case study on Japan’s manga translation by Japanese Student in Diponegoro University. The study aims to determine how students' understanding of the concept of shiten with the results of student translations of the expression of yari-morai. The subject of research are Japanese students at Diponegoro University whom already joining the translation class. The data sources of this study are Japanese manga documents and their translations, and questionnaires that contain the results of translation of yari-morai sentences. Data collection method used in this study was structured interviews through questionnaires. Based on the results of the questionnaire, it is known that several students have sufficiently understood the direction of action which contains the activities of giving and taking on ~teyaru and ~teageru expressions, but not on ~tekureru and ~temorau expressions, and general students’ understanding of the direction of action in the yari-morai expression does not match their ability to translate this expression.


2018 ◽  
Vol 1 (1) ◽  
pp. 14-20
Author(s):  
Tri Indrahastuti ◽  
Rizki Aditya Nurcahya ◽  
Anwar Balfas

Literature is an expression of the human person in the form of experiences, thoughts, feelings, ideas, passions, beliefs in a form of concrete images that evoke charm with language tools. Jaranan performance is a ritual art activity carried out by the community as entertainment for the people of the village of Warat Baru and also to resist reinforcements. Semiotics is a science that studies a sign and the meaning in a sign, which is divided into three types, namely icons, indexes and symbols. The purpose of this study is to describe the shape of icons, indices and symbols in the speech of the Jaranan performance mantra in Prangat Baru village, Marangkayu district, Kutai Kartanegara regency. The data collection method used in this research is qualitative research, namely observation, structured interviews, recording, and collection tools in the form of interview instruments, recordings, photos, videos, and translation. The results of the research from the data of mantra speech using semiotic analysis obtained 3 utterances in the form of the 'Prince' icon, 'Sesaji', 'incense lan sela'. Obtained 4 indexes 'Sun Puji Maring Pangeran Mugi Sometimes Mitro Sami', 'Suro Diro Joyo Diningrat Melts Dening Pangastuti', 'Enjoy the offering of supados, enjoy smoothness and protection', 'kula sukani, let Kangge eat the ringgit wayangipun kula'. Get 3 symbols 'Yellow Janur', 'Semeblak koyo Geni', 'Jabang Bayine'. Obtained 4 indexes 'Sun Puji Maring Pangeran Mugi Sometimes Mitro Sami', 'Suro Diro Joyo Diningrat Melts Dening Pangastuti', 'Enjoy the offering of supados, enjoy smoothness and protection', 'kula sukani, let Kangge eat the ringgit wayangipun kula'. Get 3 symbols 'Yellow Janur', 'Semeblak koyo Geni', 'Jabang Bayine'. Obtained 4 indexes 'Sun Puji Maring Pangeran Mugi Sometimes Mitro Sami', 'Suro Diro Joyo Diningrat Melts Dening Pangastuti', 'Enjoy the offering of supados, enjoy smoothness and protection', 'kula sukani, let Kangge eat the ringgit wayangipun kula'. Get 3 symbols 'Yellow Janur', 'Semeblak koyo Geni', 'Jabang Bayine'.


2017 ◽  
Vol 22 (1) ◽  
pp. 1-10
Author(s):  
Nur Wening ◽  
Muhammad Al Hasny ◽  
Ridha Fitryana

This research aims to formulate marketing strategy to increase visitors of Gembira Loka Garden and Zoo (KRKB Gembira Loka) in Yogyakarta. This research is qualitative research and uses interview, observation, and documentation as data collection method. The data is analyzed by using SWOT analysis with internal and external variable identification. The internal variable shows that location is the main strength of Gembira Loka KRKB with 0.17 by value and 5 by rating. From external variable, the result of EFAS table shows that Gembira Loka KRKB has good enough chance while the thread has less result than the chance. Gembira Loka KRKB is in quadrant 1, which is the position in which a company is considered to be in a beneficial situation due to its chance and strength. In such case, the company can utilize the chance by maximizing the strength. The following strategy to go through in this condition is supporting aggressive planning.


2021 ◽  
pp. 136078042199348
Author(s):  
Simon Spawforth-Jones

The use of image elicitation methods has been recognised in qualitative research for some time; however, the use of mood boards to prompt participant discussion is currently an under-researched area. This article explores the use of mood boards as a data collection method in qualitative research. Used in design disciplines mood boards allow designers to interpret and communicate complex or abstract aspects of a design brief. In this study, I utilise mood boards as being part creative visual method and part image elicitation device. The use of mood boards is explained here in the context of a research project exploring masculinity and men’s reflexivity. In this article, I consider the benefits of utilising this method in researching reflexivity and gender before offering a critical appraisal of this method and inviting others to explore how mood boards might enhance research projects involving elicitation.


2018 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ichsan Anshory AM ◽  
Setiya Yunus Saputra ◽  
Delora Jantung Amelia

ABSTRAK           Tujuan penelitian ini untuk mendeskripsikan pembelajaran tematik integratif di kelas rendah SD Muhammadiyah 07 Wajak, memperbarui pengetahun guru-guru SD Muhammadiyah 07 Wajak tentang kurikulum 2013, Memberikan Inovasi tentang pelaksanaan K13 yang sesuai dengan peraturan yaitu tidak memisah-misahkan mata pelajaran, serta memberikan ilmu pengetahuan yang baru tentang kurikulum 2013 di SD Muhammadiyah Wajak. Penelitian ini merupakan penelitian kualitatif, penelitian yang didasarkan pada data alamiah yang berupa kata-kata dalam mendeskripsikan objek yang diteliti melalui kegiatan pengumpulan data yang diambil saat penelitian terjadi  Hasil dan kesimpulan kegiatan PPDS  di SD Muhammadiyah 07 Wajak berlangsung dengan baik dan lancar. Hal ini dapat dilihat dari penerapan pembelajaran oleh tim PPDS yang sesuai dengan ciri-ciri pembelajaran tematik integratif yang mana antara lain berpusat pada anak, tidak memisah-misahkan mata pelajaran satu dengan yang lainnya, meskipun pada awalnya guru-guru di sana masih belum begitu faham dengan pelaksanaan pembelajaran tematik dalam kurikulum 2013. Berdasarkan pelaksanaan pembelajaran tematik sesuai kurikulum 2013 di SD Muhammadiyah 07 Wajak, maka peneliti menyimpulkan sebagai berikut: 1)Guru sudah mengetahui tentang kurikulum 2013 akan tetapi pada pelaksanaan guru belum sepenuhnya paham, 2)Kesiapan sarana dan prasarana untuk menunjang proses pembelajaran tematik yang sesuai dengan kurikulum 2013 cukup memadaiKata Kunci : Tematik, Kurikulum 2013ABSTRACT The purpose of this study is to describe integrative thematic learning in low grade Muhammadiyah 07 Wajak elementary school, update the knowledge of teachers of SD Muhammadiyah 07 Wajak, Giving Innovation about the implementation of K13 in accordance with the rules that is not separating subjects, as well as providing new knowledge about 2013 curriculum at SD Muhammadiyah Wajak. This research is a qualitative research, research based on natural data in the form of words in describing the object under study through data collection activities taken when the research occurredResults and conclusions of PPDS activities in SD Muhammadiyah 07 Wajak progressed well and smoothly. This can be seen from the application of learning by the PPDS team in accordance with the characteristics of integrative thematic learning which, among others, centered on children, did not separate subjects with one another, although at first the teachers there are still not so understand with the implementation of thematic learning in the curriculum 2013. Based on the implementation of thematic learning according to the 2013 curriculum in SD Muhammadiyah 07 Wajak, the researchers concluded as follows: 1) Teachers already know about the curriculum 2013 but on the implementation of teachers have not fully understood, 2) Readiness facilities and infrastructure to support thematic learning process in accordance with the 2013 curriculum is sufficient.Keyword : Tematic, Curriculum 2013


2018 ◽  
Vol 6 (3) ◽  
pp. 205-216
Author(s):  
Jeanne Laura Elizabeth Manuputty ◽  
Sudradjat Sudradjat

This research was conducted at PT. Anugerah Abba Prakarsa at Jalan Pangeran Jayakarta 45 No. A5 Jakarta Barat DKI Jakarta. The purpose of this study is to know compliance calculation of corporate income tax on construction services at PT. Anugerah Abba Prakarsa with Peratura Pemerintah no. 51 year 2008 Jo Peraturan Pemerintah no. 40 year 2009 and know how reporting mechanism of annual income tax return of construction service company at PT. Anugerah Abba Prakarsa. This research is a qualitative research with descriptive approach. Research that produces descriptive data in the form of written or oral words of people and behavior that can be observed. In other words, this research is called qualitative research because it is a study that does not hold calculations. The analytical method used is comparative descriptive writing that compares the similarities and differences between two or more facts and properties of the object under study based on a particular frame of mind. The results showed that the analysis and calculation of income tax of PT. Anugerah Abba Prakarsa has been in accordance with Peraturan Pemerintah no. 51 year 2008 JO Peraturan Pemerintah no. 40 years 2009. However, there are some time PT. Abba Prakrsa's prize suffered a constraint which resulted in the increase of the Corporate Income Tax rate to 4% from the Tax Basis.   Keywords : PSAK 16, fixed assets, financial statement


Author(s):  
Neslihan Arikan

Because of the rapid technological developments taking place today, it is inevitable that these developments will show themselves in every aspect of human life. These rapid transformations constitute many changes in the structure and living conditions of society. Technology, having started to show itself with all of its aspects especially in the present century, is important in terms of making people reach whatever there is in the field of technology and innovation as soon as possible through mass media. In this context, many countries create systems that produce sports technology by integrating technology into sports. These technologies, which are not limited only to sports products, have also shown their effect on the materials used by referees who are the head of decision mechanisms in sport. The aim of the study is to evaluate the effects of sports, sports education, technological uses, and their effects on sports education. The study is a descriptive one based on qualitative research methods. Document review has been implemented as a data collection method.


Author(s):  
William Rasdorf ◽  
Ali Almalki

This paper is about highway asset deterioration rates. Typically, these are difficult to determine. However, using a data collection method adopted in North Carolina (and the resulting data obtained over a 5-year timespan), an approach was developed to determine accurate deterioration rates for several highway assets. This was not previously done, and thus, deterioration was not included as a factor in estimating future maintenance needs for these assets despite the ready availability of the necessary data. This paper focuses on unpaved shoulders and outlines how their deterioration rates were obtained and how such rates can also be obtained for other assets. The resulting deterioration rates are presented and compared over various road systems and geographical regions. With this new knowledge, deterioration rates can now be included in life cycle asset analysis, resulting in more accurate condition predictions and maintenance budgeting. The paper focuses on highway assets and does not address bridge or pavement maintenance.


2012 ◽  
Vol 11 (1) ◽  
pp. 35 ◽  
Author(s):  
MOCH. AGUS KRISNO BUDIYANTO

From the previous researches, the typology development of Batu City ecotourism potency  (Budiyanto, 2006), ecotourism potency of Canggar (Budiyanto, 2005-a). Nevertheless, the technical for ecotourism development industries in Batu City based on policy perspective has not been explored further. For this reason, this research aims at finding the the development of Batu City ecotourism in policy perspective. To achieve this aim, the scopes of this research is the technical for ecotourism development industries in Batu City based on policy perspective. The design of research used in this research is qualitative research (fenomenologys). The subject is adalah Batu City Planing dan Development Office and Batu City Tourism Office. The data collection method used is documentation and interview. The data was analyzed qualitatively (Content Analysis) by means of interactive model from Miles and Huberman (Miles & Huberman, 1994). The result of the analysis was presented in the form of cross tabulation and the narration from the phenomena. From the research finding the technical for ecotourism development industries in Batu City bassed on policy perspective included The International Ecotoursm Society and Mader is good. Generaly The International Ecotourism Society and Mader indicator was development in policy perspective.


Author(s):  
Meithiana Indrasari ◽  
Raditya Bambang Purnomo ◽  
Nur Syamsudin ◽  
Eddy Yunus

This study aims to describe the actual conditions of student entrepreneurship intentions in the Faculty of Economics and Business of Dr. Soetomo University, to identify the determinants of students' entrepreneurship intent and to formulate methods of approach to improve student entrepreneurship intentions. The background of this research is the low intensi entrepreneurship among students. Intensi entrepreneurship is one of the predisposing factors that determine the ability of seseorag in entrepreneurship. One of the factors that determine how much a person's entrepreneurship intentions to realize entrepreneurial behavior is the academic environment of the campus. This research is a qualitative research with phenomenological approach, where researchers try to explain or reveal the meaning of the concept or the phenomenon of experience based on awareness that occurs in some individuals. In this study the researchers collect, summarize and interpret the data obtained, which then re-processed so that obtained a clear picture, directed and comprehensive of the problem that became the object of research. The phenomenological approach is used to analyze the original data collected from interview questions and dialogue with informants. The structure of experience is illustrated by the researchers' interpretation of the participant description. This article tries to explain how the academic role of campus in cultivating the intention of entrepreneurship to students by using the theory of intention that is the theory of planned behavior


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