scholarly journals PLANEJAMENTO TRIBUTÁRIO: SALDO CREDOR ICMS NAS EMPRESAS

2020 ◽  
Vol 9 (1) ◽  
pp. 100-119
Author(s):  
Clari Schuh ◽  
Augusto Caetano Maria ◽  
Marco Aurélio Batista de Sousa
Keyword(s):  
Tax Planning ◽  
Qualitative Approach ◽  
Communication Services ◽  
Descriptive Research ◽  
Fertilizer Industry ◽  
State Tax

O Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual, Intermunicipal e de Comunicação (ICMS), é um dos que mais onera as empresas brasileiras. O acúmulo de saldo credor deste imposto constitui um problema tributário, pois nem sempre conseguem compensar com os débitos de suas operações, pois se trata de um imposto Estadual. Neste contexto, o estudo objetivou investigar qual é a melhor forma de uma indústria de fertilizantes se utilizar do seu saldo credor do ICMS. Em termos metodológicos, o estudo caracteriza-se como uma pesquisa descritiva com abordagem qualitativa do problema. O levantamento dos dados deu-se por meio de documentos disponibilizado pela empresa e a legislação vigente, onde foram levantados os créditos de ICMS dos Estados referente saldo em 2015, que a empresa atual. Após, verificado as opções que a legislação prevê e efetuados os cálculos, analises e projeções necessárias, verificou-se que a opção menos onerosa é vender os créditos de ICMS para terceiros.Palavras-Chave: Saldo Credor. ICMS. Crédito acumulado. Planejamento tributário. TAX PLANNING: ICMS CREDIT BALANCE IN COMPANIESAbstract: The tax on operations related to the circulation of goods and on the provision of interstate, intermunicipal and communication services (ICMS) is one of the most burdensome Brazillian companies. The accumulation of credit balance of this duty constitutes a tax problem, since not everytime they compensatte with the debts of its operations, because its a state tax. In this contexto, the study aimed to investigate what would be the best way of a fertilizer industry use its ICMS credit balance. The study is marked as a descriptive research with qualitative approach of the situation. The survey of data took place through documents made available by the company and the current legislation where the ICMS credits of the states were gathered, refering to the balance in 2015, generated by the company. After verifying the options predicted by the legislation and made the necessary calculations, analysis and projections, it was found that the least costly option is to sell ICMS credits to third parties.Keywords: Credit balance. ICMS. Tax Planning.

Pola Bimbingan Orang Tua Asuh dalam Menumbuhkan Kecerdasan Emosional Remaja

2019 ◽  
Vol 7 (3) ◽  
pp. 311-330
Author(s):  
Iva Faridha Azahro ◽  
Nanih Machendrawaty ◽  
Hajir Tajiri
Keyword(s):  
Emotional Intelligence ◽  
Foster Care ◽  
Research Method ◽  
Foster Parents ◽  
Data Gathering ◽  
Qualitative Approach ◽  
Research Results ◽  
Descriptive Research ◽  
Selection Of

Tujuan dari peneliti ini yaitu untuk mengetahui (1) karakteristik kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (2) pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (3) hasil pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian deskriptif, pemilihan subjek dan informan dengan cara acak dan teknik pengumpulan datanya melalui observasi, dokumentasi dan wawancara terhadap enam orang anak asuh dan tiga orang tua asuh. Hasil penelitian yang diperoleh peneliti menyimpulkan bahwa anak sebelum memperoleh pengasuhan dari orang tua asuh di RPSAA memiliki karakteristik kecerdasan emosional rendah. Pola pengasuhan yang diterapkan di RPSAA kepada anak asuh adalah pola asuh demokratis. Sedangkan hasil pengasuhan dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung menyimpulkan bahwa anak asuh usia remaja telah memiliki kecerdasan emosional yang cukup baik, yaitu terlihat dari bagaimana cara mereka mampu mengendalikan segala perasaan yang pada dirinya, meskipun ada remaja yang belum sepenuhnya memenuhi aspek kecerdasan emosional.   The goal of these researchers is to figure out (1) characteristics of the emotional intelligence of teenagers in RPSAA Ciumbuleuit Bandung; (2) foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in adolescents; (3) results foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in teens. This research used the qualitative approach with descriptive research method, the selection of subjects and informants by means of random and data gathering techniques through observation, interview and documentation against six people and three foster care parents foster care. The research results obtained by researchers concluded that child before obtaining care of foster parents in RPSAA has the characteristic of low emotional intelligence. Parenting patterns are applied in the RPSAA to foster care parenting is democratic. While parenting results in fostering emotional intelligence RPSAA Ciumbuleuit Bandung teenager in concluding that foster care teens have had a pretty good emotional intelligence, that is visible from how they are able to control all the feelings on him, even though there are teenagers who do not yet fully meet aspects of emotional intelligence.

Gaya Kepemimpinan Perempuan dalam Peningkatan Kinerja Pegawai (Studi Kasus Pemimpin Daerah Kabupaten Tanggamus)

2020 ◽  
Vol 2 (3) ◽  
pp. 293-309
Author(s):  
Halida Novera ◽  
◽  
Yulianto Yulianto ◽  
Simon Sumanjoyo Hutagalung ◽  
◽  
...  
Keyword(s):  
Leadership Style ◽  
Research Method ◽  
Employee Performance ◽  
Qualitative Approach ◽  
Descriptive Research ◽  
The Feminine ◽  
Regional Leaders ◽  
First Time ◽  
Woman Leader ◽  
Local Leaders

Leadership style is important in an organization, if a leader can adapt his leadership style to the existing situations and conditions, it can affect the performance of his subordinates. In Tanggamus Regency currently led by a woman leader, namely Dewi Handajani, different from previous periods in this period the first time Tanggamus Regency was led by a woman. Therefore, this study aims to determine the leadership style of Tanggamus Regency regional leaders and whether this leadership style affects the performance of employees in Tanggamus Regency. The method used in this research is descriptive research method with a qualitative approach, data collection is done using interview and documentation techniques. The results showed that the leadership style used by the local leaders of Tanggamus Regency, namely the feminine leadership style tends to be transformational and the style applied is able to influence the improvement of employee performance in Tanggamus Regency.

scholarly journals Tourism Object Development Strategy in Rejang Lebong Regency Bengkulu Province

2019 ◽  
Vol 3 (2) ◽  
pp. 143
Author(s):  
Rani Kurniawati ◽  
Ninuk Triyanti ◽  
Dahyar Daraba
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Qualitative Approach ◽  
Research Strategies ◽  
Internal Factors ◽  
Tourist Destinations ◽  
Descriptive Research ◽  
Inhibiting Factors ◽  
Tourism Sector ◽  
Analysis Technique

The sector developed in Indonesia at this time is the tourism sector. The purpose of this study is to find out how the development of attractions, supporting and inhibiting factors, and formulate strategies in the development of tourism objects in Rejang Lebong Regency. This research uses descriptive research method with a qualitative approach. Data in this study were collected through interviews, documentation, observation and data triangulation. The analysis technique used in writing uses the SWOT analysis and Litmust Test to be reduced, presented and concluded. The results of research strategies for developing tourism objects in Rejang Lebong Regency are still not maximal, because there are many weaknesses in each component in the tourism area which become a benchmark for the development of Bengkulu Province tourist destinations, Rejang Lebong. The influencing factors are internal factors, namely strengths and weaknesses and external factors, namely opportunities and threats. Based on these factors, researchers can reformulate the strategy in the development of attractions in Rejang Lebong Regency, Bengkulu Province

scholarly journals Perspective Of Stakeholders On The Sustainability Of Tuberkulosis Program

2020 ◽  
Vol 9 (1) ◽  
pp. 224-240
Author(s):  
Indasah Indasah ◽  
Dedi Saifulah ◽  
Anita Restu Korbaffo
Keyword(s):  
Prevention And Control ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Service Program ◽  
Tb Control ◽  
Descriptive Research ◽  
Tb Treatment ◽  
Complete Treatment ◽  
And Control

This research is a type of descriptive research using a qualitative approach design using a case study research design. Funding for the TB program in Pasuruan Regency was sourced from the APBD and also Health Operational Assistance sourced from the Special Allocation Fund decreased. The budget for TB prevention prevention programs is absorbed entirely But the performance of achieving the discovery targets is still not significant. Still not found the whole case, complete treatment has not been maximized, some even DO. TB control activities allocated for TB prevention and control services appear to be relatively small compared to the TB treatment budget. Based on all the challenges faced, a strategy was formulated to eliminate TB within the next 5 years by strengthening the leadership of a quality TB service program with a sustainable program across stakeholders

scholarly journals IMPLEMENTASI BUDAYA LITERASI PADA KEMANDIRIAN PESERTA DIDIK DI SD MUHAMMADIYAH SERUT BANTUL

2019 ◽  
Vol 2 (3) ◽  
pp. 109
Author(s):  
Desy Ika Ratna Furi ◽  
Sugeng Riyanto
Keyword(s):  
Elementary School ◽  
Short Story ◽  
School Principals ◽  
Program Planning ◽  
Qualitative Approach ◽  
Class Iii ◽  
Research Subjects ◽  
Implementation Evaluation ◽  
Descriptive Research ◽  
Reading Activities

Literacy culture needs to be instilled early on, because it can foster students' interest in reading. Serut Muhammadiyah Elementary School is one of the schools implementing a literacy culture program. This study aims to explain the planning, implementation, evaluation of literacy culture programs at SD Muhammadiyah Serut, as well as describing the independence of students in literacy culture at SD Muhammadiyah Serut. This type of research uses descriptive research with a qualitative approach. The research subjects were school principals, class III teachers and class IV teachers, librarians, class III and IV students taken randomly. The objects in this study are all matters relating to the independence of students in literacy culture in SD Muhammadiyah Serut. Data collection techniques used include observation, interviews, and documentation. Data were analyzed using the Miles and Huberman models, while to test the validity of the data using source triangulation and technique triangulation. The results showed: that literacy program planning is related to the vision, mission and goals of the library, while the literacy culture has been running smoothly. Literacy cultural activities include reading iqra, reading Juz 'Amma, reading activities 15 minutes before the lesson begins, short story activities and bulletin classes. The next stage is the evaluation at Serut Muhammadiyah Elementary School conducted once a semester, to find out the extent of the literacy culture program. In the independence of students in the culture of literacy at Serut Muhammadiyah Elementary School as students do not read when the teacher does not ask. Then students are not confident when reading the results of their work.

scholarly journals Studi tentang Batik Cahaya Utama di Desa Sendangagung Kecamatan Paciran Kabupaten Lamongan

2021 ◽  
Vol 1 (3) ◽  
pp. 192-199
Author(s):  
Ayun Indah Susanti ◽  
Nur Endah Purwaningsih
Keyword(s):  
Data Collection ◽  
Waste Disposal ◽  
Qualitative Approach ◽  
Intellectual Property Right ◽  
Disposal Site ◽  
Waste Disposal Site ◽  
Descriptive Research ◽  
District Government ◽  
Post Production ◽  
Made In

The purpose of this study is to describe Batik Cahaya Utama in Lamongan district. This study focused on pre-production, production, and post-production. The researcher used a descriptive research design with qualitative approach. Data collection was obtained from the interview process and observation. To check the validity of the findings, it used triangulation. Based on the result, the planning that carried out by Cahaya Utama is complete. But they did not have IPR (Intellectual Property Right) for batik that has been produced. In addition, they have not a special place to put their waste disposal site. Cahaya Utama has batik products included: handmade batik, stamp batik and printing batik. However, the stamp batik and printing batik made in outside of Cahaya Utama. They collaborate with other industry to make it. While post-production activities conducted by Cahaya Utama. The consumer not only from local people but also, they from other country. The promotion used online and offline. It helped the Cahaya Utama to promotions even though their place is not strategies for business. Based on the finding, the researcher hopes Lamongan district government will immediately find a solution related with waste disposal site. In addition, the results of this study can be used as a reference for similar research. Penelitian ini bertujuan mendeskripsikan batik Cahaya Utama di Desa Sendang Kecamatan Paciran Kabupaten Lamongan dengan fokus pra produksi, produksi dan pasca produksi. Peneliti menggunakan rancangan penelitian deskriptif dengan pendekatan kualitatif. Pengumpulan data diperoleh melalui proses wawancara, observasi dan dokumentasi. Pengecekan keabsahan data menggunakan triangulasi teknik dan triangulasi sumber. Berdasarkan hasil temuan, tahap perencanaan yang dilakukan oleh Cahaya Utama tergolong bagus mulai dari perencanaan sumber daya modal, manusia, tempat usaha, alat dan bahan, namun belum memiliki HKI (Hak Kekayaan Intelektual) untuk batik yang telah diproduksi. Selain itu dalam hal tempat pembuangan limbah belum mempunyai tempat yang layak sebagai tempat pembuangan limbah pewarnaan. Cahaya Utama memiliki produk batik tulis, batik cap dan batik printing atau sablon. Namun untuk batik cap dan printing pengerjaan dilakukan di luar usaha Cahaya Utama atau bekerja sama dengan usaha lain dalam proses produksi. Kegiatan pasca produksi yaitu tergolong bagus, pemasaran produk tidak hanya di dalam negeri namun juga dilakukan sampai luar negeri.

scholarly journals Analisis Implementasi Kebijakan Pengaturan Pengoperasian Kendaraan Bentor Sebagai Moda Transportasi Di Gorontalo

2020 ◽  
Vol 9 (1) ◽  
pp. 46
Author(s):  
Andi Yusuf Katili ◽  
Nolfi S. Tueno
Keyword(s):  
Data Collection ◽  
Public Transportation ◽  
Research Method ◽  
Qualitative Approach ◽  
Descriptive Research ◽  
The People ◽  
Transportation Service ◽  
Mode Of Transportation

Bentor is a modification between a rickshaw and a motorcycle which has become a characteristic of public transportation vehicles or modes of transportation for the people of Gorontalo. Bentor can operate from one place to another, it can even take passengers to household stairs, this cannot be done by other public transportation. This advantage makes most Gorontalo people choose it as the main transportation because it operates 24 hours. The purpose of this study is to conduct an analysis of the implementation of policies on the operation of bentor vehicles as a mode of transportation based on Gorontalo Provincial Regulation No. 6 of 2006. The research method used in this research is descriptive research with a qualitative approach. Data collection techniques are carried out through observation, interviews, and documentation. The results showed that (1) Compliance of Bentor riders with traffic regulations is still low, so it is necessary to take action by the relevant authorities; (2) Coordination between officers of the Transportation Service and the Police in carrying out their duties has not been well established, so that violations continue to occur; (3) The supervision of related offices of apparatus in the field in implementing regional regulations is still low, due to the lack of officers who will be assigned as field supervisors.Bentor merupakan modifikasi antara becak dan sepeda motor yang telah menjadi ciri khas kendaraan angkutan umum atau moda transportasi masyarakat Gorontalo. Bentor dapat beroperasi dari suatu tempat ke tempat lain, bahkan dapat mengantar penumpangnya hingga ke tangga rumah, hal ini tidak dapat dilakukan oleh kendaraan umum lainnya. Kelebihan ini yang membuat sebagian besar masyarakat Gorontalo memilihnya menjadi transportasi utama karena beroperasi selama 24 jam. Adapun tujuan penelitian ini adalah untuk melakukan analisis mengenai Implementasi Kebijakan Pengaturan Pengoperasian Kendaraan Bentor Sebagai Moda Transportasi Berdasarkan Peraturan Daerah Provinsi Gorontalo Nomor 6 Tahun 2006. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa (1) Kepatuhan pengendara Bentor terhadap peraturan berlalu lintas masih rendah sehingga perlu dilakukan penindakan oleh aparat terkait; (2) Koordinasi antara petugas Dinas Perhubungan dengan Kepolisian dalam melaksakan tugas belum terjalin dengan baik, sehingga pelanggaran pun terus terjadi; (3) Pengawasan dinas terkait terhadap aparat di lapangan dalam menjalankan peraturan daerah masih rendah, karena minimnya petugas yang akan ditugaskan sebagai pengawas lapangan.

scholarly journals Persepsi Pegawai Unit Kearsipan SKPD terhadap Aplikasi Sistem Informasi Kearsipan Daerah (SIKEDA) dan Jaringan Informasi Kearsipan Daerah (JIKEDA) di Pemerintahan Kota Bukittinggi

2019 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Agus Suherman ◽  
Ardoni Ardoni
Keyword(s):  
Social Service ◽  
Qualitative Approach ◽  
City Government ◽  
Electronic Records ◽  
Information Network ◽  
Government Agencies ◽  
Records Management ◽  
Descriptive Research ◽  
The Government ◽  
The City

AbstractIn this paper we discuss the SKPD Filing Unit Employee Perception of the Regional Archival Information System Application (SIKEDA) and the Regional Archival Information Network (JIKEDA) in  the City Government of Bukittinggi. The purpose of this study is to determine the competence and optimal shield of SKPD employees in inputting files to the SIKEDA application.This type of research is descriptive research with a qualitative approach. The location of this study was carried out in 5 SKPD Institutions in Bukittinggi, namely: (1) the Library and Archives Office of Bukittinggi City, (2) the Education and Culture Office of the City of Bukittinggi, (3) the Youth and Sports Pariwasata Service of the City of Bukittinggi, (4) the Health Service City of Bukittinggi, (5) Social Service of the city of Bukittinggi. The object of the study was SKPD employees in five government agencies in the city of Bukittinggi. Writing this paper aims to describe (1) To describe the optimization of the use of SIKEDA and JIKEDA applications by Admin node SIKEDA in supporting records management in the city administration of the City of Bukittinggi; (2) To describe the competencies possessed by HR in SKPD in utilizing information technology in the application of SIKEDA and JIKEDA applications in the City Government of Bukittinggi.Data was collected by observation and direct interviews with SKPD employees in the Bukittinggi city government and literature studies in the application of electronic records in the government of the City of Bukittinggi.Based on the discussion, it can be concluded that the First Employee in the SKPD in the City Government of Bukittinggi is still not optimal in inputting the archive to the sikeda Second application.iKeywords: optimization, competence, electronic archives.

scholarly journals Pengelolaan Limbah Bahan Berbahaya dan Beracun Ditinjau Dari Aspek Hubungan Industrial dan Corporate Social Responsibility

2020 ◽  
Vol 5 (1) ◽  
pp. 10-16
Author(s):  
Ulima Harma ◽  
Timbul Dompak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Waste Management ◽  
Industrial Relations ◽  
Qualitative Approach ◽  
Supervision System ◽  
Descriptive Research ◽  
Industrial Companies ◽  
Toxic Material ◽  
Corporate Social

The purpose of this research to see how management Hazardous and Toxic Material Waste Judging From the Aspects of Industrial Relations and Corporate Social Responsibility. This type of research used in this research is descriptive research with a qualitative approach. The results of this study show that the management of Hazardous and Toxic Material Waste Judging from the aspects of industrial relations and corporate social responsibility, although there are still some shortcomings. Such as that there are still many industrial companies that are not very aggressive in carrying out the B3 waste management process. This proves that the policies governing waste management have not been so effectively applied in life, this can be caused by several factors such as lack of awareness in managing B3 waste, a less strict supervision system, and also rules that are felt to be not too binding so that many do not manage B3 waste properly.

scholarly journals Analisis Stilistika Pada Lirik Lagu Album Jumping Car Oleh HEY! SAY! JUMP

2020 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Ayu Rini Khoirunnisa ◽  
Idah Hamidah ◽  
Hartati Hartati
Keyword(s):  
Life Story ◽  
Qualitative Approach ◽  
Stylistic Analysis ◽  
Descriptive Research ◽  
Language Style ◽  
Song Lyric ◽  
Data Source ◽  
Song Lyrics ◽  
Is Theory ◽  
Data Collection Technique

This research examines the style of language in song lyric entitled “A Stylistic Analysis of Hey! Say! Jump’s Song Lyrics in Jumping Car Album”. This research aims to find out the kinds of  language style and describe the meaning of the song lyrics. Language style theory used in this research is theory proposed by Keraf. This research used a descriptive research with qualitative approach. The data collection technique employed in this research was listening and note taking technique. Collected data were analyzed by using equivalent technique and technique of immediate constituent analyst. Data source used in this research is twelve song lyrics in Jumping Car album. The kinds of language style found consists of 3 (three) metaphor, 5 (five) personification, 7 (seven) simile, 16 (sixteen) allegory, 1 (one) eponym, 1 (one) synecdoche, 4 (four) metonymy, 1 (one) epithet, 1 (one) antonomasia, 1 (one) cynicism and 1 (one) sarcasm. The dominant kinds of language in this research is allegory. All of the meaning of the kinds of language which found shows songs in Jumping Car album describing love and life story in which contain happiness and sadness.

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