scholarly journals NON-TAX STATE REVENUE (PNBP) IN PUBLIC WATER FISHERIES RESEARCH CENTERS AND FISHERIES EXPLANATION (BRPPUPP)

MBIA ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 193-200
Author(s):  
Tike Dwi Putri

This study aims to analyze Non-Tax State Revenue (PNBP) at the Public Water Fisheries Research Institute and Fisheries Extension (BRPPUPP) Tax in terms of recording accuracy, management compliance, and effectiveness. then analyzed using descriptive qualitative analysis method. The results of this study indicate that the percentage of PNBP for the Public Water Fisheries Research Center and Fisheries Extension in 2019 the realization of PNBP receipts does not reach the target which shows that the performance of achieving the target is 89.5%, while the amount of revenue in 2020 illustrates the effectiveness of the PNBP policy exceeding the target of 198.9 %. Keywords: PNBP, BRPPUPP   Abstrak Penelitian ini bertujuan untuk menganalisa Penerimaan Negara Bukan Pajak (PNBP) di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan (BRPPUPP) Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan. kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian ini menjukan bahwa persentase PNBP untuk di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan di tahun 2019 realisasi penerimaan PNBP tidak mencapai target yang menunjukan bahwa kinerja pencapaian target sebesar  89.5%, Sedangkan jumlah penerimaan pada tahun 2020 menggambarkan keefektifan kebijakan PNBP  melebihi target sebesar 198.9%. Kata kunci: PNBP,BRPPUPP  

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sartika Wati HS Arief ◽  
Hendrik Manossoh ◽  
Stanly W. Alexander

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the people's lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision


Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Elias Benny Alricoh ◽  
Sinta Paramita ◽  
Nigar Pandrianto

Technology is developing rapidly, technology products are created to provide convenience to the community, which is new media. When through the development of technology, the spread of comics is also widely spread, comics that were originally using print media are now developing using digital media. To disseminate comic content, digital comic authors now using social media to promote their comics to a large extent. So digital comic authors need a strategy to disseminate digital comic content, attract readers, and get collaborative offers to raise their name. In this research the authors used a descriptive qualitative analysis method, to find out the strategies used by Ghosty's comic authors in spreading, and raising their names. The author collected data by interviewing the author of Ghosty's Comic, and his friends at once readers to get the data needed in this research. The results of this reserach illustrate that it is important to use strategies to create interesting digital comic content so that the Ghosty's comics can get collaborations such as Tokopedia, Orang Tua Group, Line Webtoon.Teknologi berkembang dengan pesat, banyak produk teknologi diciptakan untuk memberikan kemudahan pada masyarakat, salah satunya adalah media baru. Saat melalui perkembangan teknologi medium penyebaran komik juga meluas, komik yang semula menggunakan media cetak kini berkembang menggunakan media digital. Untuk menyebarkan konten komik, pengarang komik digital kini menggunakan media sosial untuk mempromosikan komiknya ke kalangan yang luas. Maka pengarang komik digital memerlukan sebuah strategi untuk melakukan penyebaran konten komik digital, menarik pembaca, dan mendapatkan tawaran kolaborasi untuk membesarkan namanya. Pada penelitian ini penulis menggunakan metode kualitatif deskriptif analisis,  untuk mengetahui strategi yang digunakan pengarang komik Ghosty’s dalam menyebarkan, dan membesarkan namanya. Penulis mengumpulkan data dengan melakukan wawancara dengan pengarang komik Ghosty’s, dan teman sekaligus pembacanya untuk mendapatkan data yang diperlukan dalam penelitian ini. Hasil dari penelitian ini menggambarkan bahwa pentingnya menggunakan strategi untuk membuat konten komik digital yang menarik sehingga dengan besarnya nama komik Ghosty’s bisa mendapatkan kolaborasi seperti Tokopedia, Orang Tua Group, Line Webtoon.


2018 ◽  
Vol 2 (1) ◽  
pp. 159
Author(s):  
Anisah Budiwati

This research explores the concept of understanding of mosque managers in the public space about the importance of facing the direction of Qibla. Samples Mosque located in the public space of the Hospital Jogja International Hospital, Adisutjipto Airport and Mall Plaza Ambarrukmo be proof of the tendency of pattern of understanding of managers of religious orders to face the direction of Qiblah correctly. By using qualitative analysis method and data collection method in the form of observation, interview and documentation, it is found that first, that understanding of mosque managers in public space at three places reflects the quality of life of Islami ie measuring to the expert so that the direction of qibla . Secondly, the accuracy of the direction of the mosque building in the public space in Sleman Yogyakarta is included in the category of accurate with the maximum reason for the 6 minute arc disturbance, where the direction of the largest deviation on the mosques is 0o 1 '20.8 "or equivalent to 3,074 km which means still leads the city of Mecca.Keywords: Accuracy, Understanding and Mosque in Public Space Penelitian ini menggali konsep pemahaman para pengelola Masjid di ruang publik tentang pentingnya menghadap arah kiblat. Sampel Masjid yang berada di ruang publik yakni Rumah Sakit Jogja International Hospital, Bandara Adisutjipto dan Mall Plaza Ambarrukmo menjadi bukti kecenderungan pola pemahaman pengelola terhadap perintah agama untuk menghadap ke arah kiblat dengan tepat. Dengan menggunakan metode analisis kualitatif dan metode pengumpulan data berupa observasi, wawancara dan dokumentasi diperoleh hasil penelitian, pertama bahwa pemahaman para pengelola masjid di ruang publik pada tiga tempat tersebut mencerminkan kualitas hidup Islami yakni melakukan pengukuran kepada pihak ahli sehingga arah kiblat sesuai dengan keilmuan astronomi. Kedua, akurasi atau ketelitian arah kiblat bangunan Masjid di ruang publik di Sleman Yogyakarta termasuk dalam kategori akurat dengan alasan maksimal penyimpangan 6 menit busur, di mana arah penyimpangan paling besar pada masjid-masjid tersebut adalah 0o 1’ 20,8” atau setara 3,074 km yang berarti masih mengarah kota Mekah.Kata kunci: Akurasi, Pemahaman dan Masjid di Ruang Publik


Prosodi ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 166-177
Author(s):  
Mellati Riandi Putri ◽  
Tb. Ace Fachrullah ◽  
Susi Machdalena

This research is purposed to determine the pattern of phoneme which changed in Indonesian loanwords which derived from Japanese. This research based on descriptive qualitative analysis method. The data source of this research is article from Kompas news online website which uploaded from January until October 2020. There are 67 data which classified to the pattern of phoneme that changed based on theory of vowels and consonant from Marsono and for Japanese vowels and consonant using theory from Sudjianto and Dahidi. There are 3 patterns of phoneme that changed in Indonesian loanwords which derived from Japanese found from this research: the pattern from one vowel change, the pattern from one vowel and one consonant change, and the pattern from one consonant change. The further research through big data such as corpus based research might be needed to find another variations of this pattern.


JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 175 ◽  
Author(s):  
M Zulhefni

<p>Authority to prosecute sharia economy is an Islamic Religious Court’s absolute authority. However, there are still a lot of Sharia economic problems presented to the District Court. This fact raises the question, what causes an Sharia economic dispute still filed in the District Court. This research is a field research or field study with a juridical sociology approach. As for method of analysis, the research used descriptive qualitative analysis method. Causative factor that make Sharia economic problems still exist in an environment of Public Justice is not caused by one party but the entire parties concerned in transactions of Islamic economy. In addition, the authorities in resolving the disputes also be the cause. There are at least 4 causes that can be categorized which is associated with the contract clause in terms of dispute resolution, the customer, the competence of religious court judges and the attitude of the District Court.</p><p><br />Kewenangan untuk mengadili perkara ekonomi syariah merupakan kewenangan absolut yang dimiliki Pengadilan Agama. Namun pada kenyataanya masih banyak perkara ekonomi syariah yang diajukan oleh pelaku ekonomi syariah ke Pengadilan Negeri. Hal ini menimbulkan tanda tanya, faktor apakah yang menyebabkan sengketa ekonomi syariah sampai saat ini masih diajukan di Pengadilan Negeri. Penelitian ini merupakan penelitian field research atau studi lapangan dengan menggunakan pendekatan yuridis sosiologis. Adapun metode analisis data yang menggunakan analisis deskriptif kualitatif. Adapun hasil dari penelitian ini adalah faktor penyebab masih adanya perkara ekonomi syariah di lingkungan Peradilan Umum tidaklah disebabkan oleh satu pihak saja, melainkan seluruh pihak yang terkait dalam transaksi ekonomi syariah tersebut. Selain itu, pihak yang berwenang dalam menyelesaikan sengketa juga ikut menjadi penyebab. Setidaknya ada 4 penyebab yang dapat penulis kategorikan dalam penelitian yaitu sebab yang terkait dengan klausula akad dalam hal penyelesaian sengketa, nasabah, kompetensi hakim Pengadilan Agama dan sikap dari Pengadilan Negeri itu sendiri.</p>


2018 ◽  
Author(s):  
Muhammad Arfin Muhammad Salim ◽  
Jusmiati

This study aims to determine the management of Mata Buntu Waterfall in Wasuponda East Luwu regency and create the concept for the governance of Mata Buntu Waterfall for more directed management. This research uses descriptive qualitative analysis method. Technique of collecting data is done by interview, observation and documentation. The results showed that the management of Mata Buntu Waterfall was done by the local people independently. The concept of governance that can be applied in tourist attraction Mata Buntu Waterfall is by using management functions and stakeholder involvement.


2020 ◽  
Vol 4 (3) ◽  
pp. 400
Author(s):  
Rohanah Rohanah ◽  
Intan Rahmawati ◽  
Ferina Agustini

Constraints to the implementation of character development through scout extracurricular activities have caused many students in the alert and mobilizing groups to focus more on the game than the material and there are still students who do not obey the scouting activity regulations. The purpose of this research was to analyze the implementation of character planting in students through scout extracurricular activities. This research was using a descriptive qualitative research. The population in this research was all students of SDN Tlogosari Kulon 06 Semarang, totaling 91 students. The validity of the data was obtained through two triangulations, namely technical triangulation and source triangulation. Collecting data through observation, interviews, and notes in the field. Tringulation technique for testing data creation. The data analysis method used was qualitative analysis method. The results of the analysis showed that the activities carried out during extracurricular scouting have implemented the planting of the five attitudes that need to be achieved by students. The students' religious, integrity, and nationalist attitudes are good, even though the implementation of the overall attitude has been carried out evenly, students still need an emphasis on independence and mutual cooperation. Most students still object to being made into a team with friends from other classes, they do not yet have the independence to go and use complete attributes when scouting extracurricular activities without having to be ordered and warned repeatedly by class teachers and coaches.


Author(s):  
Afny Rachma Safitri ◽  
Alvina Tara Afifa ◽  
Achmad Chusaini Nasichul Amin ◽  
Nur Romdlon Maslahul Adi

The business competition faced by companies today is getting tighter, so it requires company management to be attentive in determining its competitive strategy. Advertising is tot only to promote a product, but also included a lot of social messages in it. Advertisements often use symbols or signs in describing their products. The messages in advertisements are in the form of text and visuals. This study aims to analyze the Sign, Object, Interpretant as well as the message and meaning in the Gojek advertisement version of “Pesan dari Rumah Buat Kita yang di Jalan”. The research method uses a descriptive qualitative approach; this study uses the semiotic analysis method of the Charles Sander Pierce model. The results of the study show that the Gojek advertisement version of "Pesan dari Rumah Buat Kita yang di Jalan" invites the public to become people who continue to comply with health and savety protocols during the Covid-19 Pandemic. This advertisement is also a branding for Gojek as a safe community travel partner and always adheres to the health protocol recommendations during the Covid-19 pandemic.


Author(s):  
Sarah Purnama ◽  
Ahadiat Joedawinata ◽  
Cama Juli Rianingrum

<br /><div>Structuring traditional areas in Indonesia many still maintain and uphold the traditions of the local area. One of them is the Ciptagelar traditional village area which still applies Sundanese culture, but there are changes that can be seen from the management of the characteristics of building facilities in the Kasepuhan Ciptagelar traditional village in the form of environmental and cultural aspects. This study uses a descriptive qualitative analysis method that connects the typical Sundanese Architecture with Architecture in the Kasepuhan Ciptagelar Region, followed by the application of the design theory of Dr. Ahadiat Joedawinata is a nine element approach to analyzing the development of various forms</div><div>of design, facilities, and materials. After that use the application of conservation efforts in the form of conservation. The output of the research resulted in recommendations regarding the management of the</div><div>characteristics of the Sunda Indigenous Village in Ciptagelar so that it could be of interest to both local and foreign tourists to get to know about the characteristics and arrangement of Sundanese traditional</div><div> </div><div><br /><br /><strong>Abstrak</strong></div><div> </div><div><br />Penataan kawasan tradisional di Indonesia banyak yang masih mempertahankan dan memegang teguh tradisi dari daerahnya. Salah satunya yaitu Kawasan Kampung adat Ciptagelar yang masih menerapkan budaya Sunda, namun ada beberapa perubahan yang dapat dilihat dari pengelolaan karakteristik fasilitas bangunan di kampung adat Kasepuhan</div><div><div>Ciptagelar yang berupa aspek lingkungan, dan budaya. Penelitian ini menggunakan metode kualitatif deskriptif analisis yang menghubungkan antara Arsitektur khas Sunda dengan Arsitektur yang ada di Kawasan Kasepuhan Ciptagelar setelah itu dilanjutkan dengan penerapan teori Desain karya Dr. Ahadiat Joedawinata yaitu pendekatan 9 unsur pemandu</div><div>dalam menganalisis perkembangan berbagai bentuk desain, fasilitas, dan material. Setelah itu menggunakan penerapan upaya pelestarian terhadap fasilitas berupa perservasi. Output dari penelitian menghasilkan rekomendasi mengenai pengelolaan terhadap karakteristik</div><div>Kampung Adat Sunda di Ciptagelar sehingga dapat diminati oleh wisatawan baik secara lokal maupun mancanegara untuk mengenal tentang karakteristik dan penataan kampung</div><div>adat sunda. </div></div>


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