KAJIAN PERPU NOMOR 1 TAHUN 2020 TERKAIT PERDAGANGAN MELALUI SISTEM ELEKTRONIK

2021 ◽  
Vol 7 (2) ◽  
pp. 125-144
Author(s):  
Suparna Wijaya ◽  
Agus Juhana
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Value Added ◽  
Electronic System ◽  
Primary Data ◽  
Electronic Systems ◽  
Analysis Method ◽  
Before And After ◽  
Depth Interviews

ABSTRAKPenelitian ini bertujuan menganalisis Pajak Pertambahan Nilai (PPN) atas Perdagangan Melalui Sistem Elektronik (PMSE) mulai dari pengertiannya, kewajiban PPN konsumen sebelum dan sesudah aturan PPN PMSE terbit dan pajak yang timbul dari terbitnya aturan PPN PMSE tersebut. Jenis penelitian ini adalah penelitian kualitatif eksploratif. Data yang dibutuhkan adalah data primer berupa informasi dari narasumber penelitian. Pengumpulan data dilakukan dengan wawancara mendalam kepada beberapa narasumber. Metode analisis data dengan menggunakan pengkodean (coding) dan triangulasi. Narasumber penelitian ini dipilih baik dari praktisi juga akademisi. Hasil penelitian mengungkapkan bahwa PPN PMSE merupakan PPN yang dikenakan atas pemanfaatan Barang Kena Pajak Tidak Berwujud (BKPTB) dan/atau Jasa Kena Pajak (JKP) dari luar daerah pabean yang melalui perdagangan melalui sistem elektronik. Kewajiban konsumen sebelum aturan PPN PMSE terbit adalah melaksanakan penyetoran dan pelaporan secara mandiri sedangkan setelah aturan PPN PMSE terbit konsumen hanya harus membayar PPN yang terutang kepada Pemungut PPN PMSE. Tidak terdapat pajak baru yang timbul dari terbitnya aturan PPN PMSE, melainkan hanya mekanisme baru.ABSTRACTThis study aims to analyze the Value Added Tax (VAT) on Trading Through Electronic Systems (PMSE) starting from its understanding, consumer VAT obligations before and after the PMSE VAT rules are issued and taxes arising from the issuance of the PMSE VAT rules. This type of research is an exploratory qualitative research. The data needed is primary data in the form of information from research sources. Data collection was carried out by in-depth interviews with several sources. Data analysis method using coding and triangulation. The sources of this research were selected from both practitioners and academics. The results of the study revealed that PMSE VAT is a VAT imposed on the use of Intangible Taxable Goods (BKPTB) and/or Taxable Services (JKP) from outside the customs area through trade through the electronic system. The consumer's obligation before the PMSE VAT rules are issued is to make deposits and reports independently, while after the PMSE VAT rules are issued consumers only have to pay the VAT owed to the PMSE VAT Collector. There are no new taxes arising from the issuance of the PMSE VAT regulation, but only a new mechanism.

scholarly journals Agen Branchless Banking Untuk Mencapai Masyarakat Bankable

2018 ◽  
Vol 5 (2) ◽  
pp. 305
Author(s):  
Tetty Yuliaty ◽  
Arlina Nurbaity Lubis
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Financial Services ◽  
Global Economy ◽  
Qualitative Data ◽  
Primary Data ◽  
Successive Approximation Method ◽  
Analysis Method ◽  
Open Questions ◽  
Depth Interviews

<p>The potential of Branchless banking is good enough for revolution of payment system in the emerging markets. Which aims to expand financial services to unbanked communities and provide a platform to contact MSMEs to the global economy can be achieved. Bank Indonesia (BI) targets the percentage of people reaching bankable services to reach 50% by 2019. By the end of 2014, the new bankable group reaches 36%. Meanwhile, as many as 64% are unreached groups of services from banks (unbankable), now our society tend to have mind-minded economy mindset. For that, need an increase from the side of savings. Digital financial services (LKD) such as Branchless Banking initiated by Bank Indonesia may be part of this intermediation. Some of the reasons that make the unbankable group exist, ie they do not understand how to open an account. In addition, people may also prefer to save themselves, shy with the formalities, or they are no money. Branchless Banking Agent as one of the elements in the implementation of Branchless Banking very need to be studied existence. To assist this research, and also use primary data needed and secondary in the implementation, in-depth interviews, observation and other in reviewing this qualitative research. The purpose of this study was to determine whether branchless banking agents were able to reach the bankable community. Methods of data collection in this study are, documentation studies, Direct observation, Indepth interview Open Questions, as well as provide a question sheet to the respondents and other sources. Qualitative Data Analysis Method used in this research is successive approximation method. The results of this study indicate that Agent Banking is able to become one of the elements in achieving Bankable society, where with its existence, its proximity and intensity with unbanked communities, can slowly increase bankable society.</p>

scholarly journals Mitigating Fraud in e-commerce by adapting the Concept of Siri’ na pacce

2019 ◽  
Vol 12 (1) ◽  
pp. 76-93
Author(s):  
Muhammad Majdy Amiruddin ◽  
Islamul Haq ◽  
Hasanuddin Hasanuddin ◽  
Muhammad Ilham ◽  
Abdul Syatar ◽  
...  
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Primary Data ◽  
Final Conclusion ◽  
Analysis Techniques ◽  
Ethnographic Approach ◽  
Depth Interviews ◽  
Collection Methods

The Purpose of this study is conducting mitigate fraud transaction by adapting the concept of siri’ na pacce’. This research is a qualitative research with a critical ethnographic approach. The source of data from this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used was in-depth interviews, documentation and recording. Then, the processing and data analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusion. The results of this study indicate Lempu’ and ada tongeng 'in the dimension of honesty accountability, namely honesty and wisdom which are keys in reducing fraud. The value of clay is reinforcement in the implementation of accountability can be seen in the process of offering, ordering, payment and delivery.

scholarly journals NILAI TAMBAH DARI USAHA PENGOLAHAN TEPUNG TERIGU MENJADI MARTABAK MARKOBAR KOTA MANADO

2018 ◽  
Vol 14 (2) ◽  
pp. 35
Author(s):  
Amar ., Nfn ◽  
Tommy F. Lolowang ◽  
Nordy F. L. Waney
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Value Added ◽  
Added Value ◽  
Primary Data ◽  
Selling Price ◽  
Total Revenue ◽  
Collection Method ◽  
Profit Analysis ◽  
Business Profit

This study aims to determine the magnitude: (1) the added value of flour business into martabak Markobar Manado (2) profit from flour processing business into martabak Markobar Manado City. The study was conducted in October to December 2017, located in Markobar Kota Manado. Data collection method is done by using primary data. Primary data was obtained through interviews with relevant parties based on a prepared list of questions, as well as on-site observations. Data analysis in this study using: 1) value-added analysis and 2) profit analysis with the formula π = TR - TC. The results showed that Markobar Manado process 3 types of martabak martabak 2 flavors, martabak 4 flavors and martabak 8 flavors. Number of martabak 2 taste processed ie 96 pieces with selling price per fruit of Rp. 50,000 so the total revenue is Rp.4.800.000. Number of martabak 4 flavors processed ie 144 fruit with the selling price per fruit of Rp. 80,000 so that the revenue received by Markobar is Rp.11.520.000. Number of martabak 8 taste processed ie 240 fruit with selling price per fruit of Rp. 100.00.000 so that the revenue received by Markobar is Rp.24.000.000 Profit business martabak 2 taste of Rp. 485,116.71, business profit martabak 4 taste of Rp. 5,297,675.07 and business profit martabak 8 taste of Rp. 9,322,791.78. Processing business martabak 2 flavors produce value added Rp 2,357,116.71, processing martabak 4 flavors produce value added Rp. 8,105,675.07 and martabak processing 8 flavors produce added value of Rp. 14,002,791.78.*eprm*.

PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA

2020 ◽  
Vol 17 (2) ◽  
pp. 82
Author(s):  
Mira Ely ◽  
Rochman Effendi ◽  
Imam Mas'ud
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Research Data ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Repair Shop ◽  
Automotive Repair ◽  
Keywords Cost ◽  
Collection Methods

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing 

scholarly journals Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

2021 ◽  
Vol 15 (1) ◽  
pp. 69
Author(s):  
Siti Sopiah
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Three Stages ◽  
Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

scholarly journals Pengelolaan ZIS Dalam Upaya Meningkatkan Perekonomian Mustahik (Studi Kasus LAZISMU KL BMT Hasanah Ponorogo)

2021 ◽  
Vol 1 (1) ◽  
pp. 55-70
Author(s):  
Nurma Fitrianna
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Research Model ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Depth Interviews

This study aims to analyze the management of Zakat, Infak, and Alms (ZIS) funds at LAZISMU KL BMT Hasanah Ponorogo related to the management, fundraising, and distribution of ZIS funds to improve the mustahik economy. The research method uses a qualitative research model where data collection techniques are carried out by in-depth interviews and documentation over a period of one month. While the data analysis technique is done by reducing, presenting data, and drawing conclusions. The results of this study indicate that the management of ZIS funds at LAZISMU KL BMT Hasanah Ponorogo is not only done in traditional ways (consumptive in nature), but also productive. So from the production that has been done, it is hoped that it will be able to increase the mustahik economy. The fundraising technique used is door to door as well as online. Regarding the distribution of the collected ZIS funds, it is not only given to mustahik around the institution, but also throughout the Ponorogo Regency area so that its benefits will be more widespread.Penelitian ini bertujuan untuk menganalisis pengelolaan dana Zakat, Infak, dan Sedekah (ZIS) di LAZISMU KL BMT Hasanah Ponorogo terkait dengan cara pengelolaan, fundraising, dan pendistribusian dana ZIS untuk meningkatkan perekonomian mustahik. Adapun metode penelitian ini menggunakan model penelitian kualitatif dimana teknik pengumpulan data dilakukan dengan wawancara secara mendalam dan dokumentasi selama kurun waktu satu bulan. Sedangkan teknik analisis data dilakukan dengan cara reduksi, penyajian data, dan penarikan kesimpulan. Hasil dari penelitian ini, menunjukkan bahwa pengelolaan dana ZIS di LAZISMU KL BMT Hasanah Ponorogo tidak hanya dilakukan dengan cara-cara tradisional (bersifat konsumtif), tetapi juga bersifat produktif. Sehingga dari pemproduktifan yang telah dilakukan diharapkan akan mampu meningkatkan perekonomian mustahik. Adapun teknik fundraising yang dilakukan adalah dengan cara door to door juga melalui online. Terkait dengan pendistribusian dana ZIS yang terkumpul tidak hanya diberikan untuk mustahik disekitar lembaga, tetapi menyeluruh dalam wilayah Kabupaten Ponorogo sehingga kebermanfaatannya pun akan lebih meluas. 

scholarly journals Analisis Campur Kode Bahasa Indonesia dan Bahasa Kutai di Kalangan Pedagang Pasar Gerbang Raja Mangkurawang Kecamatan Tenggarong

2018 ◽  
Vol 1 (1) ◽  
pp. 21-30
Author(s):  
Rika Oktavia ◽  
Meita Setyawati ◽  
Kukuh Elyana
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Analysis Method ◽  
Descriptive Data ◽  
Code Mixing ◽  
Two Factors ◽  
Interviewing Techniques ◽  
Regional Languages ◽  
Bahasa Indonesia

This study aims to describe the form of code mixing between Indonesia and Kutai languages as well as the factors behind the occurred among traders at Pasar Gerbang Raja Mangkurawang, Tenggarong district. The analysis method used in this study is the contextual method. This research is a qualitative research, where the research that produces descriptive data in the form of written words. The data collection techniques used werw listening, recording and interviewing techniques. Based on the data analysis, it was found that the form of code mixing included the insertion of elements in the form of 28 words, 2 phrases and 1 clause. The background for the occurrence of code mixing is due to two factors, namely the speaker factor and the language factor. Speakers factor that causes code mixing, due to relaxedness and habits in language. Meanwhile, the linguistic factor is because speakers consider words from regional languages more refined.This study aims to describe the form of code mixing between Indonesia and Kutai languages as well as the factors behind the occurred among traders at Pasar Gerbang Raja Mangkurawang, Tenggarong district. The analysis method used in this study is the contextual method. This research is a qualitative research, where the research that produces descriptive data in the form of written words. The data collection techniques used werw listening, recording and interviewing techniques. Based on the data analysis, it was found that the form of code mixing included the insertion of elements in the form of 28 words, 2 phrases and 1 clause. The background for the occurrence of code mixing is due to two factors, namely the speaker factor and the language factor. Speakers factor that causes code mixing, due to relaxedness and habits in language. Meanwhile, the linguistic factor is because speakers consider words from regional languages more refined.

scholarly journals INTERGRATION OF ASWAJA TEACHING: CONCEPT OF STRENGTHENING CHARACTER EDUCATION IN COLLEGE

TAWASUT ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Fitria Martanti
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Character Education ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Method ◽  
Collection Method ◽  
Teaching Concept ◽  
Islamic Values

Abstract Planting of character education must be carried out continuously. The characters that have been planted in school must be strengthened in college. The planting of character education must be taught, familiarized, trained consistently, become character and become a culture, so that the planting of education is not only in school, but must be strengthened into a culture in college. Strengthening the character in college should be more endeavored to make students who are faithful, pious, noble, moral, ethical and civilized based on the nation's noble values of religion, Pancasila, the Constitution of 1945 and the culture of moderating Islamic values. The noble values of the nation from religion and the culture of Islamic values of moderation can be seen from the Aswaja teachings that can be embedded in the teachings that can strengthen character education in universities. This research is a qualitative research conducted at Wahid Hasyim University, Semarang, which is one of the universities that base Aswaja as a foundation for strengthening character education. The source of the data is obtained from primary and secondary data. Data collection method is done by interview, documentation and observation, while data analysis method uses descriptive analysis method. The results of the study show that the concept of aswaja teaching at Wahid Hasyim University is used as the foundation that underlies all activities carried out on campus, both matters relating to aqidah, worship/sharia, and morals. As for strengthening character education through Aswaja teachings, it was carried out by making Aswaja Center which regulates activities related to Aswaja. The implementation of the Aswaja teachings is carried out through habituation, guidance and consultation related to religious practices. Aswaja's teachings are also integrated in courses according to each faculty. Key Words : Aswaja, Education, Character.

scholarly journals DELAPAN GOLONGAN PENERIMA ZAKAT ANALISIS TEKS DAN KONTEKS

2019 ◽  
Vol 7 (2) ◽  
pp. 316
Author(s):  
Firdaningsih Firdaningsih ◽  
Muhammad Sri Wahyudi ◽  
Rahmad Hakim
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Phenomenological Approach ◽  
Primary Data ◽  
Analysis Techniques ◽  
The People ◽  
Analysis Technique

<p><em>This study aims to compare eight groups of zakat recipients in the opinion of ulama and the actualization of amil zakat institutions to eight groups of zakat recipients. This research used qualitative research with phenomenological approach as a part of qualitative research that explore a phenomena based on perspective and people awareness. The data collected are primary data and secondary data. The object used in this study is the opinion of ulama, Amil Zakat institution Nurul Hayat KC Malang and LAZISMU Malang Regency. Method of data collection are interview, documentation and observation. While data analysis technique uses content analysis techniques.</em><em>The results of this study, there are similarities in the analysis text that is based on the opinions of </em><em>ulama</em><em> and contexts which are actualization by the amil zakat institution, both Nurul Hayat KC Malang and LAZISMU Malang Regency.</em><em> </em><em>Except for the riqab group which in the actualization by LAZISMU Malang Regency which had expansion meaning, so that the distribution of zakat was not only for the people free from slavery but also for those who are in opressed.</em></p><br /><em> </em>

scholarly journals Kecukupan Keterbukaan Informasi Publik dalam Perspektif Tata Kelola Pelayanan e-KTP di Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Katingan

2017 ◽  
Vol 3 (2) ◽  
pp. 5-10
Author(s):  
Sabirin Muhtar ◽  
Priadi Priadi
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Information Disclosure ◽  
Qualitative Data ◽  
Public Information ◽  
Primary Data ◽  
Scientific Journals ◽  
Data Presentation ◽  
Secondary Sources

This study aims to explain and describe the Sufficiency of Public Information Openness in the E-KTP Service Governance Perspective at the Katingan Regency Population and Civil Disablement Office. The type of research used is qualitative research methods, where data collection techniques are through observation, interviews, and documentation. Data analysis uses qualitative data analysis, namely data reduction, data presentation, and conclusion drawing. The primary data in this study as informants are in the Making of E-KTP (Head of Population Registration Services) in the Population and Registration Office of Katingan District, and Kepat Masyarakat of Katingan District and Secondary Sources, namely sources that do not directly provide data to data collectors, the data comes from materials, both in the form of books, articles, scientific works that are loaded in mass media such as magazines and newspapers, and scientific journals. Based on the results of the study using the theory of effectiveness related to the adequacy, it can be explained that the relevance of public information disclosure in the E-KTP Service Governance Perspective at the Katingan Regency Population and Civil Disability Service Office still has some need for improvement in providing Public Information Openness in the E-Service Governance perspective. KTP, about efficiency, adequacy, leveling, responsiveness, accuracy in providing public information disclosure to make E-KTP.

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