MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR

2020 ◽  
Vol 5 (2) ◽  
pp. 219-228
Author(s):  
Edy Sudaryanto

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.


2021 ◽  
Vol 2 (1) ◽  
pp. 24-35
Author(s):  
Lompoh Egia Nuansa Pinem ◽  
Ni Luh Dwik Suryacahyani Gunadi

In Indonesia, there are two forms of dispute resolution over Intellectual Property Rights. The first is through the litigation channel and the second is through the Non-Litigation route. Regarding trade disputes over trademark rights, the resolution is also through these two channels. This research specifically examines the settlement of trademark disputes between Geprek Bensu and I Am Geprek Bensu based on Law Number 20 of 2016 concerning Trademarks and Geographical Indications. This research uses research methods of normative law which is carried out through the collection of primary data and secondary data as well as by the literature approach. Data analysis in this study used qualitative data analysis methods.


2019 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Hasemi Fauzi Ma’mun ◽  
Dedeng Abdul Gani Amruloh ◽  
Amna Mawardi

The purpose of this study is to determine the effect of creativity on the performance of SMEs. Population in this research is all of micro enterprise in templek stone industry in Purwakarta, number of sample used in this research is 21 micro enterprise, all member of population is used as sample. Primary data obtained through the distribution of questionnaires to the respondents ie owners or managers of SMEs, while secondary data obtained from BPS and other relevant agencies related to research, data analysis methods used in this study is multiple linear regression with the help of the program IBM SPSS version 23 . Based on the results of research and testing has been done show that partially creativity significantly influence the performance of SMEs templek stone, furthermore, the results of research and testing of psychological capital variable is known to have a partial influence not significant to performance, simultaneously or creativity and psychological capital have a positive and significant effect on the performance of Batu Templek micro enterprise in Purwakarta.


2021 ◽  
Vol 2 ◽  
pp. 269-276
Author(s):  
Magfira Shifa Amartasya ◽  
Dwi Ari Cahyani

Banana sale is an alternative food that is processed by drying. Traditionally, sale processing is done by drying, but some are smoked first with firewood, but this smoking makes the quality of banana sale less good. The business analysis study in this study was to determine the extent to which the banana roll business was profitable, to determine the profit and loss and sustainability of the business managed by UD Putra Roti Banjarnegara. This research was conducted at UD Putra Roti. The location was chosen because UD Putra Roti is one of the most popular food businesses in Banjarnegara district. The research was conducted in October – December 2020. The data collected in the study were primary data and secondary data. The data collected was then analyzed using data analysis. Data analysis methods used, namely: gross income, net income, depreciation of equipment, BEP, RC Ratio, BC Ratio and ROI. Processing of sale banana rolls at UD Putra Roti includes procurement of raw materials, sorting, slicing, arranging, drying, rolling dried bananas, cutting rolls, standing, making dough rolls, frying, draining, and packaging. The results of the analysis show that the sale of banana rolls processing business carried out at UD. Putra Roti is feasible to do with an RC ratio > 1, which is 1.39. BC Ratio of 0.39 and 39% ROI The ROI obtained is 39%, which means that each capital is Rp. 100, obtained a profit of Rp. 39.


2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.


2019 ◽  
Vol 12 (1) ◽  
pp. 42-51
Author(s):  
Dwi Indah Sulistiani ◽  
Ujang Maman ◽  
Junaidi J

Objective of this research; 1) determine the perception of ranchers against the properties and behavior of the leadership of the companion in the Society of Al-Awwaliyah 2) analyze the relationship between productivity breeder with productivity of livestock in the Society of Al-Awwaliyah 3) identify the relationship perceptions of ranchers against the leadership companion with productivity of livestock in the Society of Al-Awwaliyah , The data used in this study are primary and secondary data. Primary data were obtained from questionnaires which stem from ranchers while secondary data sourced from literature in the form of books and articles. Data processing was performed using Chi-square analysis using SPSS software version 21. One of the factors relating to the productivity of ranchers is the perception of ranchers against the leadership of their companion. Leadership companion views of the nature and behavior of which is owned by a companion. Productivity ranchers indirectly related to the productivity of the cattle business. Characteristics breeder visits of age, years of education, experience ranchers, and businesses in addition to ranchers. The results of data analysis showed that there is a significant relationship between business other than ranchers with ranchers productivity. The relationship between the perception of the nature of the companion breeder with productivity ranchers produce Pearson Chi-Square value is 9.751 and Asymp. Sig. (2-sided) of 0.002. This is due to interest ranchers against leadership qualities possessed by a companion who produce prolific ranchers. Ranchers consider that a companion of his leadership qualities are ideal as a companion.


2020 ◽  
Author(s):  
Pahrizal

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.


Author(s):  
PUTU OKA WARDIKA ◽  
RATNA KOMALA DEWI ◽  
NI WAYAN PUTU ARTINI

Analysis Customer Satisfaction in Buying Fresh Fruits in Moena Fresh Bali Increased consumption of fruits in the country have an impact on the growth of fruitsales in Indonesia. This increase causes the appearance of stiff competition in thebusiness of fruits. Moena Fresh Bali as one of the companies that sell fresh fruitsmust innovate or improve the shortage so that the consumers do not turn to otherproducts. Consumer behavior may help explain how consumers obtain satisfaction.The purpose of this research is to determine satisfaction of Moena Fresh Baliconsumers and to find out actions to increase customer satisfaction of Moena Fresh.The location of the research was conducted at four Moena Fresh outlets as it wasconsidered to represent consumers in every sub-district in Denpasar City. Thenumber of respondents was as many as 50 respondents and the sampling wasconducted by using accidental sampling. Types of data collected include quantitativeand qualitative data which were sourced from primary and secondary data. Methodsof data collection were by using interview techniques, observation, anddocumentation. Data analysis methods used were descriptive analysis, ImportancePerformance Analysis and Customer Satisfaction Index. Based on the results ofresearch, the calculation of CSI to the attributes of Moena Fresh Bali was 77.6% i.e.it meets the criteria of satisfaction. Based on the Matrix of Importance Performance,product attributes are classified into four quadrants and actions to improve customersatisfaction are through the improvement of attributes that become the main priority,namely the attributes of advertising / promotion, price, and discounts. The studysuggests that Moena Fresh Bali should perform printed and electronic publicationsand set competitive prices to maintain its customers.


Author(s):  
Ade Rahima ◽  
Nadya April Tayana

The purpose of this research is to describe "Indonesian language code-mixing in the Javanese utterance of Kartini film by Hanung Bramantyo". In this film, there are many types of code-mixing occured, namely: code-mixing of words, code-mixing of frase, and code-mixing of clause. In addition, the film also included code-mixing characteristics based on informal situation. The primary data in this research is phrases and words, whereas, secondary data is a transcription dialogue in the Kartini film by Hanung Bramantyo. This research is qualitative research by using descriptive methods. In analyzing the data, Nababan’s theory is used. Moreover, Chaer and Agustina’s theories are used in analyzing code-mixing. Based on the results of data analysis, it can be concluded that the results of this study include 1) code-mxing of the words kita, aku, and, masuk. Meanwhile the code-mixing of frase can be seen from the words sejak semua and menemukan kebebasanmu and code-mixing of clause can be seen from aku nulis iklan. 2) The characteristic of code-mixing based-situation is the informal situation.


2017 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Doras Nugraha Saputra ◽  
Djuwityastuti ,

<p>Abstract<br />The article of  this research is know how to main base into consideration Bank Rakyat Indonesia in doing Agroniaga, Bank acquisitions and ownership as well as knowing the order management after the acquisition of pengambilalhian shares or conducted by the people’s Bank of Indonesia against the Bank Agroniaga of Law Number 10 Of 1998 changes to the Law Number Number 7 Of 1992. This research is socio legal. The research is descriptive. Types of data used include primary data and secondary data, which includes primary legal materials and legal secondary materials. Data collection techniques used with interviews and studies library. Data analysis techniques used in this research was the qualitative analysis. The results of research and discussion of the basic considerations that Rakyat Indonesia Bank in the acquisition of the Agroniaga Bank business expansion, addition of assets as there are similarities in core business, namely in the field of agribusiness, the demand for Indonesia of Bank to Rakyat Indonesia Bank to acquire Agroniaga Bank who are going through a slump. Agroniaga Bank ownership after being acquired belong to the people’s Indonesia of Bank. Management of the Agroniaga Bank chosen unilaterally by the people’s Indonesia of Bank.</p><p>Keywords : Rakyat Indonesia Bank and Agroniaga Bank, acquisition, basic considerations,  ownership and governance.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui mengenai dasar utama yang menjadi pertimbangan Bank Rakyat Indonesia  dalam  melakukan  akuisisi  Bank Agroniaga,  dan  mengetahui  kepemilikan  serta  susunan kepengurusan sesudah akuisisi atau pengambilalhian saham yang dilakukan oleh Bank Rakyat Indonesia terhadap Bank Agroniaga ditinjau dari Undang-Undang Nomor 10 Tahun 1998 perubahan atas Undang-Undang Nomor 7 Tahun 1992. Penelitian ini merupakan penelitian hukum empiris yang bersifat deskriptif. Jenis data yang digunakan meliputi data primer dan data sekunder, yang mencakup bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif. Hasil penelitian dan pembahasan bahwa dasar  pertimbangan Bank Rakyat Indonesia dalam melakukan akuisisi Bank Agroniaga yaitu ekspansi bisnis, penambahan aset karena terdapat kemiripan pada core bussines yaitu dibidang agribisnis, permintaan Bank Indonesia kepada Bank Rakyat Indonesia untuk mengakuisisi  Bank Agroniaga  yang  sedang  mengalami  keterpurukan.  Kepemilikan  Bank Agroniaga setelah diakuisisi menjadi milik Bank Rakyat Indonesia. Kepengurusan Bank Agroniaga dipilih secara sepihak oleh Bank Rakyat Indonesia.</p><p>Kata kunci: Bank Rakyat Indonesia dan Bank Agroniaga, akuisisi, dasar pertimbangan, kepemilikan dan kepengurusan</p>


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