scholarly journals PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUMEDANG)

2018 ◽  
Vol 4 (2) ◽  
pp. 1123-1136
Author(s):  
Fahrul Alam Masruri
Keyword(s):  
Descriptive Analysis ◽  
Administrative Reform ◽  
Survey Method ◽  
Tax Administration ◽  
Medium Term ◽  
Activity Program ◽  
Directorate General ◽  
High Level ◽  
Reform Needs

This research was motivated by the launching of an activity program by the Directorate General of Taxation on medium-term tax administration reform (3-5 years). Administrative reform needs to be done to achieve a high level of compliance given the low increase in individual taxpayer compliance from year to year in Sumedang Regency. The study aims to determine how the influence of tax administration reforms on individual taxpayer compliance. The method used in this study is a survey method with a descriptive analysis approach, with sampling using the Slovin formula. The technique of collecting data uses interviews, observation and literature studies. Data analysis is carried out quantitatively using product moment correlation test and f test. The results of the study obtained a correlation coefficient value of -0.261 and the degree of determination of the effect of tax administration reform on taxpayer compliance was 6.8% while 93.2% was influenced by other factors. Hypothesis testing results obtained f count value greater than f table (f count 4.964> f table 3.998) so that the hypothesis is accepted or there is the influence of tax administration reform on individual taxpayer compliance at Sumedang Primary Tax Office.

LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

scholarly journals HUBUNGAN KEPEMIMPINAN KETUA KELOMPOK DENGAN KEEFEKTIFAN KELOMPOK TANI PADI SAWAH DI KECAMATAN SUKOHARJO KABUPATEN PRINGSEWU

2020 ◽  
Vol 22 (2) ◽  
pp. 131
Author(s):  
Kordiana K Rangga ◽  
Indah Listiana
Keyword(s):  
Descriptive Analysis ◽  
Group Leader ◽  
Survey Method ◽  
Group Leaders ◽  
Test Rank ◽  
Medium Level ◽  
Farmer Groups ◽  
High Level ◽  
The Relationship

<p align="center"><strong>ABSTRACT</strong></p><pre><em>                </em><em>Farmer groups are a forum for farmers to make it easier for farmers to carry out their farming, if the farmer group runs effectively in accordance with the goals of the group. Effective farmer groups cannot be separated from the role of group leaders. The head of the farmer group has an important role in supporting the group to achieve its group goals. Based on the background described, then </em><em>the purpose of this research are to know: the effectiveness of paddy farmer group; the leadership level of farmer group; and the relationship between leadership of farmer group leader with the effectiveness of farmer group in Sukoharjo Sub District of Pringsewu Regency. This research was conducted in Sukoharjo Sub District Pringsewu Regency, with 73 respondents of paddy farmer.  Data was collected by using survey method with descriptive analysis and using statistical non parametric test rank spearman correlation to test hypothesis.  The results showed that</em><em> paddy farmer group in </em><em>Sukoharjo Sub District had a high level of effectiveness, had a medium level of leadership of farmer group leader; and leadership of farmer group had significant relationship with farmer group effectiveness.  </em></pre><p> </p><p>Keyword:<em>  effectiveness, </em><em>farmer group</em><em>, leadership.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>ABSTRACT</strong></p><p>Kelompok tani merupakan wadah bagi petani agar memudahkan petani dalam menajalankan usahataninya, jika kelompok tani berjalan secara efektif sesuai dengan tujuan kelompoknya. Kelompok tani yang efektif tidak terlepas dari peran ketua kelompok. Ketua kelompok tani memiliki peran yang penting dalam mendukung kelompok mencapai tujuan kelompoknya. Berdasarkan latar belakang yang telah diuraikan, maka tujuan dari penelitian ini yaitu untuk mengetahui: keefektifan kelompok tani padi sawah; tingkat kepemimpinan ketua kelompok tani; dan hubungan antara tingkat kepemimpinan ketua kelompok tani dengan keefektifan kelompok tani padi sawah di Kecamatan Sukoharjo Kabupaten Pringsewu.  Penelitian ini dilakukan di Kecamatan Sukoharjo Kabupaten Pringsewu, dengan 73 petani responden. Metode pengumpulan data menggunakan metode survey, dengan anilisis deskriptif dan menggunakan uji statistik korelasi <em>rank spearman </em>non parametrik untuk menguji hipotesis. Hasil penelitian menunjukkan kelompok tani padi sawah memiliki tingkat keefektifan yang tinggi, memiliki tingkat kepemimpinan ketua kelompok yang sedang, dan kepemimpinan ketua kelompok tani memiliki hubungan yang nyata dengan keefektifan kelompok tani.</p><p> </p>

scholarly journals KEANEKARAGAMAN JENIS GASTROPODA DI KAWASAN HUTAN MANGROVE DI KELURAHAN SETAPUK BESAR KOTA SINGKAWANG

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
. Mardi ◽  
M Sofwan Anwari ◽  
. Burhanuddin
Keyword(s):  
Mangrove Forest ◽  
Positive Impact ◽  
Diversity Index ◽  
Sampling Technique ◽  
Forest Area ◽  
Survey Method ◽  
Environmental Damage ◽  
High Level ◽  
Coarse To Fine

Mangrove Surya Perdana Mandiri is a conservation forest area that has a positive impact on the environment and fauna habitat. The main purpose of planting or reforestation in the Surya Perdana Mandiri mangrove forest area is that there are concerns about the high level of abrasion and environmental damage, so mangrove planting in the coastal area, especially the Setapuk Besar Village, Singkawang North Subdistrict. Gastropods is a group of shelled invertebrates and has the main characteristic of using its legs to walk. Gastropoda is a group of animals from mollusc phyla that can live on the type of substrate from coarse to fine. This study aims to examine the diversity of gastropods in the Surya Perdana Mandiri mangrove forest in Setapuk Besar Village, Singkawang Utara Subdistrict. The research method used the survey method. Determination of the location of gastropod research was carried out based on Purposive sampling technique. The results of observations carried out were 8 species consisting of 5 families. Line 1 consists of 63 individuals in line 2 consisting of 86 individuals and line 3 consists of 74 with individual totals of 223. Diversity index of line 1 with value H ̅ = 0.52, line 2 with value H ̅ = 0.56 and path 3 with the value H ̅ = 0.62. Based on these values, species diversity (H ̅) in each research line is categorized as having low diversity.Keywords: Diversity, Gastropods, Surya Perdana Mandiri Mangrove

scholarly journals Analysis of the Development Trends in Indonesia Floating Net Cage Aquaculture

2021 ◽  
pp. 28-35
Author(s):  
Wanda Nur Litundzira ◽  
Asep Agus Handaka Suryana ◽  
Ibnu Bangkit Bioshina Suryadi ◽  
Atikah Nurhayati
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Development Trend ◽  
Included Study ◽  
Survey Method ◽  
Directorate General ◽  
Cage Aquaculture ◽  
Net Cage ◽  
The Republic ◽  
The Development Trend

The purpose of this study is to analyze the development trend of floating net cage aquaculture in Indonesia. The study took place at the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia from February to June 2021. The literature survey method was employed to obtain data in this study. The data utilized in this study is secondary data received from the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia, in the form of statistical data on floating net cage aquaculture from 2004 to 2016. Data was analyzed using quantitative descriptive analysis, which included study of developmental indexes. The results showed that the development trend of floating net cage aquaculture in Indonesia as seen from fishery households, cultivators, feed, land area, production, and production value experienced fluctuating changes from 2004 to 2016.

scholarly journals Analysis of the Competitiveness of Floating Net Cage Aquaculture in Indonesia

2021 ◽  
pp. 24-30
Author(s):  
Asep Agus Handaka Suryana ◽  
Wanda Nur Litundzira
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Quantitative Descriptive Analysis ◽  
Central Java ◽  
Directorate General ◽  
Cage Aquaculture ◽  
Net Cage ◽  
The Republic

The purpose of this study is to analyze the competitiveness profile of floating net cage aquaculture in Indonesia. The research was conducted in February – June 2021 at the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia. The data collection method used in this study is the literature survey method. Primary data in the form of questionnaires with expert judgment respondents as many as 13 people consisting of 11 Lecturers of the Faculty of Fisheries and Marine Sciences, Padjadjaran University, and 2 employees of the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia regarding the proportion of competitiveness of floating net cage aquaculture fisheries. Secondary data in the form of statistical data on floating net cage aquaculture in 2017 was obtained from the Directorate General of Aquaculture, Ministry of Marine Affairs and Fisheries of the Republic of Indonesia. Data analysis was carried out by using quantitative descriptive analysis. The results showed that Central Java Province which was supported by facilities and infrastructure variables, West Java Province which was supported by human resources and production variables, and North Sulawesi Province which was supported by science and technology variables were in the top three with very high competitiveness category, while the Riau Islands Province and the Bangka Belitung Islands Province are in the bottom two ranks with the low competitiveness category.

scholarly journals SEBARAN SPASIO TEMPORAL KELIMPAHAN FITOPLANKTON DAN KLOROFIL-A DI PERAIRAN UJUNG KARTINI JEPARA (Spatial and Temporal Distribution Abundance of Phytoplankton and Chlorophyll-a in Ujung Kartini Waters Jepara)

2018 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Muchtar Yulianto ◽  
Max Rudolf Muskananfola ◽  
Arif Rahman
Keyword(s):  
Chlorophyll A ◽  
Descriptive Analysis ◽  
High Tide ◽  
Temporal Distribution ◽  
Nutrient Content ◽  
Sampling Location ◽  
Purposive Sampling ◽  
Aquatic Productivity ◽  
High Level

Perairan Ujung Kartini merupakan perairan yang menjadi muara dari Sungai Wiso dan Sungai Kanal yang terletak di sisi barat Kabupaten Jepara. Di sekitar Perairan Ujung Kartini terdapat kegiatan manusia yang dikhawatirkan dapat menyebabkan perubahan kualitas air terutama kandungan unsur hara. Perubahan kandungan unsur di perairan akan berdampak terhadap persebaran dan kelimpahan fitoplankton serta konsentrasi klorofil-a. Penelitian ini bertujuan untuk mengetahui tingkat kesuburan perairan dan hubungan antara kelimpahan fitoplankton dengan konsentrasi klorofil-a. Penelitian dilakukan pada bulan November dan Desember 2017. Penelitian ini termasuk jenis penelitian analisis deskriptif dan penentuan lokasi sampling menggunakan metode purposive sampling. Pengambilan sampel air dan fitoplankton dilakukan di tiga stasiun yang ditentukan berdasarkan tinggi rendahnya kegiatan manusia. Pengambilan sampel tersebut dilakukan pada saat kondisi pasang dan surut dengan dua kali pengulangan. Hasil penelitian yang diperoleh menunjukan bahwa kelimpahan fitoplankton pada saat pasang dan surut berkisar antara 6.375 – 13.725 sel/l dan konsentrasi klorofil-a pada saat pasang dan surut berkisar antara 0,126 – 1,392 mg/m3. Nilai diatom quotient sebesar 1,533 yang berarti perairan yang diteliti termasuk ke dalam kategori perairan eutrofik. Kelimpahan fitoplankton dan konsentrasi klorofil-a pada saat pasang lebih tinggi daripada saat surut. Keduanya mempunyai hubungan yang sangat erat. Ujung Kartini Waters is part of the estuary of the Wiso River and Kanal River which are located on the west side of Jepara Regency. In the surrounding area, there are human activities that are feared to cause changes in water quality, especially nutrient content. Changes in nutrients content in the waters will have impact on the distribution and abundance of phytoplankton and concentration of chlorophyll-a.  This study aims to determine the level of aquatic productivity and the relationship between phytoplankton abundance with chlorophyll-a concentration. The study was conducted from November to December 2017. This research includes descriptive analysis and determination of sampling location using purposive sampling method. Samples of water and phytoplankton were collected at three stations based on the level of human activity. Sampling was carried out during high tide and low tide with two repetitions. Based on the results of the research, the abundance of phytoplankton at high and low tides ranged between 6.375 - 13.725 cells/l and chlorophyll-a concentrations at high and low tides ranged between 0,126 – 1,392 mg/m3. The value of diatom quotient is 1,533 which means that the waters of study area belong to the eutrophic category. The abundance of phytoplankton and concentrations of chlorophyll-a at high tide is higher than at low tide. Both show a high level relationship.

scholarly journals Determination of Modules in Pleasurable Design to Fulfil Customer Requirements and Provide a Customized Product in the Food Industry

Designs ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 7
Author(s):  
Endang Retno Wedowati ◽  
Moses Laksono Singgih ◽  
I Ketut Gunarta
Keyword(s):  
Product Design ◽  
Conjoint Analysis ◽  
Orthogonal Design ◽  
Descriptive Analysis ◽  
Product Configuration ◽  
Survey Method ◽  
Customer Requirements ◽  
Customer Expectations ◽  
Alternative Product

Customers’ needs and wants with regard to dairy products are increasingly diverse, and companies must be able to produce a variety of products. This study aimed to obtain alternative product configurations in accordance with customer requirements and to determine the types of modules required to realize the product by synergizing conjoint analysis and the decision-making trial and evaluation laboratory (DEMATEL) method. The product configuration was based on pleasurable design consisting of three aspects, namely functionality, usability, and pleasure. Pleasurable design was chosen because it involves the human in the product design as a product user so that the product design is in accordance with customer expectations. The research used the survey method with consumers of ice cream. Descriptive analysis was used to describe the product attributes desired by consumers. Orthogonal design was used to construct alternative product configurations, while the product configuration rank was determined using conjoint analysis. Based on the results of the research, the selected attributes for the functionality aspects were taste and texture, the selected attributes for the usability aspects were shape and packaging materials, and the selected attributes for the pleasure aspects were health benefits and appearance. The orthogonal design results led to 25 alternative product configurations, followed by determination of the ranking of alternative product configurations. Then the DEMATEL method was applied to analyse the relationship between the product configuration attributes to determine the types of modules that must be provided.

scholarly journals The influence of curriculum and school climate on the academic attitude of tahfiz students in Malaysia

2021 ◽  
Vol 10 (3) ◽  
pp. 807
Author(s):  
Muhamad Suhaimi Taat ◽  
Roslee Talip ◽  
Musirin Mosin
Keyword(s):  
School Climate ◽  
Primary Schools ◽  
Descriptive Analysis ◽  
Survey Method ◽  
Validity And Reliability ◽  
Climate Variable ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
High Level ◽  
Attitude Variable

<span>This study aimed to examine the influence of curriculum and school climate on the academic attitude of </span><em><span>tahfiz</span></em><span> (memorizing Al-Quran) students in Sabah, Malaysia. A total of 81 students (age 10-12) from three private </span><em><span>tahfiz</span></em><span> primary schools around Kota Kinabalu were involved in this study. This quantitative study used cross-sectional survey method by distributing questionnaires to the respondents. The questionnaire was developed by the researchers to suit the unique environment of the </span><em><span>tahfiz</span></em><span> schools and has gone through the process of validity and reliability. Descriptive analysis showed that student attitude variable showed a high level of mean score (above 3.80), while for school climate variable, the finding was at moderate level (Mean=3.56, SD=0.530). As for curriculum variable, most students learnt the same main subjects as studied in government-aided primary schools, with addition to Quranic subject. However, no one learnt Computer Education subject. Multiple regression analysis showed that only the school climate variable significantly influenced the academic attitude of </span><em><span>tahfiz</span></em><span> students (R2=0.251, Beta=0.503, p&lt;0.001). This study will be able to provide useful information and benefit for the improvement of </span><em><span>tahfiz</span></em><span> institutions in Malaysia.</span>

The effect of community and company participation and implementation of good forest fire governance on the forest fire policy in Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 102-115 ◽  
Author(s):  
Adji Achmad Rinaldo Fernandes ◽  
Raffles Brotestes Panjaitan ◽  
Solimun Solimun
Keyword(s):  
Forest Fire ◽  
Forest Fires ◽  
Good Governance ◽  
Least Squares Method ◽  
Descriptive Analysis ◽  
Survey Method ◽  
Fire Policy ◽  
Forest Zone ◽  
Content Type ◽  
High Level

Purpose The purpose of this research is to analyze the effect of community and company participation on corporate governance and forest fire prevention in the forest zone, which has a high level of vulnerability to forest fires, in Indonesia. Design/methodology/approach The survey method in this research used a quantitative approach with the survey method, with the sample being forest areas having a high level of vulnerability to forest fires in Indonesia. This study used a questionnaire instrument and was conducted from January to March 2017. The research population was 105 villages located in forest areas in six major provinces known to endure the largest forest fires in Indonesia. From a total population of 258 villages, 52 were selected for this study. The proportional random sampling area technique was used. The data analysis methods selected in this research were descriptive analysis and inferential statistical analysis using the partial least squares method. Findings Community and company participation has a significant effect on the implementation of good governance. The implementation of good governance has a significant effect and community and company participation has no direct effect on the forest fire policy, but through good governance mediation, an indirect effect of community participation on the forest fire policy is seen. Originality/value No previous research has comprehensively studied the role of community and company participation and implementation of good forest fire governance on the forest fire policy.

scholarly journals PEMETAAN POTENSI EKOWISATA DI DESA TANJUNG BELIT DAN DESA LUBUK BIGAU KECAMATAN KAMPAR KIRI HULU KABUPATEN KAMPAR PROVINSI RIAU

2018 ◽  
Vol 13 (1) ◽  
pp. 77-89
Author(s):  
Abdullah Rinaldi Zen ◽  
Emy Sadjati ◽  
Muhammad Ikhwan
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Nature Tourism ◽  
The Earth ◽  
Potential Map ◽  
Directorate General ◽  
Tourism Potential ◽  
Potential Object

The research entitled "Potency Mapping Of Ekowisata In Tanjung Belit Village And Village Power Of Bigau Kampar Kampar Kuli Hulu Kampar Kampar Provinsi Riau", with the formulation of problem how effort in inventory and mengetekan natural tourism potential object. The purpose of this research is to inventory and map the potential objects of nature tourism. This research use survey method or direct visit to research object. Sources of data used are primary and secondary data obtained from the observation and taking coordinates and tracks in the field, as well as the map of the earth Indonesia indonesia subdistrict kampar left upstream. Data were analyzed using descriptive analysis method. The theoretical basis used is tally sheet guidance of object analysis and natural attraction of Directorate General PHKA 2003 and also software ArcGis 10.1. Based on data analysis, the result of this research is information of 5 potential objects of natural tourism, namely: (1) waterfall cotton stem ± 150 m, (2) cotton stem waterfall ± 50 m, (3) waterfall stone wall 1, ( 4) rock waterfall wall 2, and (5) water surfing. As well as a potential map that contains information about potential objects of natural tourism.

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