scholarly journals KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013)

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Supriyadi Subu ◽  
Lidya Mawingkere ◽  
Lintje Kalangi

This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD North Sulawesi regarding accountability of eating and drinking expenditure in the designation in accordance with programs and activities that are organized in the DPA SKPD , so that there are no more errors in the document creation process of accountability by implementing activities. The object of this research is the Regional Employment Board of North Sulawesi Province and the Inspectorate of North Sulawesi province in which researchers took multiple samples among others, Treasurer Expenditure on BKD North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD, Flammable related to the functions of Treasury and Verification, Auditor and Functional Implementation Supervisory Affairs Regional Government (P2UPD) in North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data collected in the form of primary data obtained through interviews with a sample. Tesis ini using qualitative research approaches. The results showed that there are some things that a problem is found in the differences in the understanding of the accountability of the budget for eating and drinking expenditure at BKD North Sulawesi province with the auditors of the Inspectorate of North Sulawesi province. The other thing that is encountered is the problem of communication, and understanding of the regulations are still lacking.

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Irene F Pontoh ◽  
Ventje Ilat ◽  
Jessy Warongan

Abstract. The main purpose of this research is to find out the condition of the collection for Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) in the regional Tax's Collector, constraints in collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) and how the strategy to increase the revenue of Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) for the last 5 years from the Regional Tax's Collector of North Sulawesi. This is a qualitative research with an explorative approach. The result of this research show  thatthere is Rp 82.000.000.000,- bill has not been collected yet from the Motor Vehicle Tax in 2016. On the other hand, Title Transfer Tax of Motor Vehicle decreased for revenue on 2014 and 2015 in North Sulawesi. Prior to conducting activities on the collection of Motor Vehicle Tax and title Transfer tax of Motor Vehicle, BP2RD of North Sulawesi Province shall set the target of PKB and BBNKB acceptance and to carry out the collection activity with the system and procedures which have been determined. There are 4 constrains for collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) as follow Taxpayer's behavier, taxpayer’s compliance, Comprehension of PKB and BBN-KB and Natural disaster. Some efforts that also conducted by the regional Tax's Collector to increase the revenue of PKB and BBN-KB are communication, policy, service system and participation from all the authorized institution in the government. We can find the regional revenue of North Sulawesi for Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB) is around 51% to 66% for the last 5 years, therefore these taxes are becoming the big contribution for the main revenue of the Regional Government of North Sulawesi.Keywords : Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB), Original Regional RevenueAbstrak. Tujuan penelitian adalah untuk mengetahui kondisi Pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di BP2RD, kendala-kendala dalam pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor serta strategi dalam peningkatan penerimaan PKB dan BBNKB selama 5 tahun terakhir oleh Badan Pengelola Pajak dan Retribusi Daerah provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah metode analisis data kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukan bahwa pada tahun 2016 adanya piutang sekitar Rp.82.000.000.000,- untuk tunggakan Pajak Kendaraan Bermotor. Sedangkan  Bea Balik Nama Kendaraan Bermotor mengalami penurunan penerimaan di tahun 2014 dan 2015 pada Provinsi Sulawesi Utara. Sebelum melakukan kegiatan pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor, BP2RD Provinsi Sulawesi Utara menyusun target penerimaan PKB dan BBNKB dan melaksanakan kegiatan pemungutan dengan sitem dan prosedur yang telah ditetapkan. Ada 3 kendala dalam kegiatan pemungutan Pajak kendaraan bermotor dan Bea Balik Nama Kendaraan Bermotor yaitu Perilaku Wajib Pajak, pemahaman tentang PKB dan BBNKB, dan bencana alam. Adapun upaya yang dilakukan untuk meningkatkan pendapatan PKB dan BBNKB melalui pemungutan yang dilakukan oleh BP2RD adalah komunikasi, kebijakan, sistem pelayanan, kerja sama dengan pemerintah yang berwenang. Peranan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah dapat dilihat melalui Realisasi penerimaan PKB dan BBN-KB terhadap realisasi penerimaan PAD Propinsi Sulawesi Utara untuk 5 tahun terakhir ini sangat dominan yaitu diantara  51% s/d 66%. Sehingga dengan demikian penerimaan PKB dan BBN-KB adalah merupakan kontributor terbesar pasokan keuangan bagi pemerintah daerah melalui penerimaan Pendapatan Asli Daerah.Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah.


2017 ◽  
Vol 2 (2) ◽  
pp. 136
Author(s):  
Yani Heryani

The aim of this research was to analyze the character of Miles Halter and the influences of the other characters towards Miles�s character in Looking for Alaska novel. The primary data source was transcribed from Looking for Alaska Novel directed by John Green (2005). Here, the researcher applied a descriptive qualitative research design based on theories of Roberts and Freud. To know how Miles�s character presented in the novel, the researcher used several ways such as from what Miles does and says and from what the other characters says about Miles. As result, the reseracher found that Miles�s characters were nice, independent, diligent, hard worker, naughty, curious, smart, and unique. Besides, the reseracher also found the influences from the other characters such as habitual in reading, smoking, drinking, and pranking.Keywords: Young� adult literarure, Novel and Character


2020 ◽  
Vol 18 (1) ◽  
pp. 1
Author(s):  
Reza Akbar ◽  
Asman Asman

Determination of the direction of Qibla precisely becomes very important, especially when preparing for the construction of a mosque. A mosque that the course of Qibla can determine deviates from its intended direction; this is because of many factors, such as measurement and calculation errors, tool use errors, or errors due to the construction of the Mosque. Deviation in the direction of Qibla of a mosque can cause social conflict, such as happened in Sejiram Village, Sambas Regency, in 2010-2011. This study aims to describe the social conflict that occurred in Sejiram Village due to the controversy of the direction of the Mosque’s Qibla and its impacts. This research is qualitative research with a pattern of field research through in-depth interviews to obtain primary data. Based on this research, it found that young people wanted a change in the direction of the Mosque’s Qibla after it proved to the deviant. On the other hand, older people rejected it. The social conflict has an impact on the loosening of relations between parties who got involved in the conflict. However, this conflict turned out to have a positive effect, namely increasing public knowledge about the importance of accuracy in Qibla direction, encouragement to increase understanding in worship, and slowly reducing traditions that not suggested in Islam.


At-Tafkir ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 1-17
Author(s):  
Prosmala Hadisaputra

This article discusses the characteristics of teacher who teaches Islamic sciences in the perspective of the Nahdlatul Wathan educational tradition, comprehensively. On the other hand, this article is one form of response to the moral degradation of teachers that have recently been rife, especially in Indonesia. This article is the result of qualitative research with a literature approach. Primary data are the books of Tuan Guru Kiai Haji Muhammad Zainuddin Abdul Madjid (Sheikh), which include Wasiat Renungan Masa (Book), Batu Ngompal (Book), the struggle song of Nahdlatul Wathan, and the recording of Sheikh's speech during his lifetime. Secondary data consists of scientific journals and relevant research results, as well as Islamic education books, Sufism, tafsīr and hadīth. Data was collected offline and online, then analyzed by using the NVivo 12 Plus software. This study shows that nine characteristics must be possessed by religious teachers who teach in the Nahdlatul Wathan madrasas/pesantrean (Islamic boarding school), namely: murshīd, sincere, obedient, mandate, behave as the teacher's morals, have a clear pedigree (silsilah/sanad), wise and polite in speaking, competent, and straight (istiqamah). This study concludes that the characteristics of the teacher mentioned in the will of the Sheikh are based on the results of contemplation (tafakkur), empirical experience (tajrībah), and extensive knowledge.


2021 ◽  
Vol 1 (3) ◽  
pp. 274-284
Author(s):  
Cindy Alfin Inayah ◽  
Ahmad Junaidi

In fulfilling their daily needs, of course, everyone has different ways. One of them is by trading. There are many types of trade, but we often encounter street vendors (PKL). The facilities and infrastructure chosen by most of the street vendors are shoulder roads and sidewalks. This is a strategy to attract buyers who pass by in the street area. But on the other hand, it can also interfere with the convenience of road users and pedestrians. Therefore, it is for street vendors who are the attention of the local government. To help street vendors, the Regional Government of Jember Regency drafted and ratified Regional Regulation No. 6 of 2008 concerning Street Vendors. One of the points discussed in the regional regulation is the payment of levies. The purpose of this research is to read and analyze the implementation of payments from street vendors and apply it in Jember Regency. This research is qualitative research with a juridical approach and a sociological approach. Keywords: Street Vendors, Levies, Local Government.


2020 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Keren Kezia Rejoice Adlin Mamangkey ◽  
Hendrik Manossoh ◽  
Heince Rudy Nicky Wokas

This study aims to determine how the development of regional financial capability in the North Sulawesi provincial government from its level of independence, level of dependency, decentralization ratio, and financial growth. The main characteristic of the region's ability to organize its government is the ability in its finances to finance the administration of the regional government. This type of research is qualitative research. Descriptive method is an analytical method used in this thesis research, that is every data - data obtained, analyzed based on theories relevant to the problem to be discussed to obtain the results of the analysis which is then concluded and provides advice. The results of descriptive analysis of the North Cellebes Province LRA APBD data show that from 2014 to 2018, the Regional Original Revenue development is still lacking, has not experienced a significant increase because Transfer Funds still dominate the Regional Revenue of North Cellebes Province. The conclusion is that there has been an improvement even though it is lacking, but based on the calculation of the financial ratios the Financial Ability is still in the near-able valuation.


2021 ◽  
pp. 36-54
Author(s):  
Junaidi Junaidi

Wages are a form of income as a reward given by the owner of the boat to fishermen for services that have been provided. Wages serve as a guarantee for the survival of fishermen so that boat owners must provide wages in accordance with their work and fishermen must work according to the agreement. The problem occurs if there is no written work agreement regarding the determination of wages, so that if the policy in work activities is fully controlled by the handler, the handler may act fraudulently in setting wages and also in taking an action such as unilaterally terminating the job without the ship owner’s knowledge. The purpose of this study is to determine the feasibility and fairness in determining the wages of fishing trawlers in Kuala Langsa and to find out the views in Islamic Business Ethics. This type of research is a field study (field research) with descriptive qualitative research methods. Primary data were obtained from interviews with boat owners and fishermen in 5 trawler businesses in Kuala Langsa, while secondary data were obtained through books, scientific papers and documents used to answer problems in research. The researcher concludes that the determination of wages for fishing trawlers in Kuala Langsa is not against Islamic Business Ethics because there is willingness from each party and the fish income obtained is also calculated in a transparent manner. In this case, the fishermen don’t feel wronged because each party receives a legal wage according to the level of their work without being wrongful to the other and the rights and obligations of each party (boat owners and fishermans) have been fulfilled


Author(s):  
Resdianto Permata Raharjo ◽  
Ahmad Sudali

This journal explains the results of cohesion and coherence analysis in the current new news discourse in Indonesia published by Republika, Thursday 16 May 2019. The research uses descriptive methods by describing and explaining the results of the analysis found in the study. This research is a type of qualitative research because the results tend to be released and descriptive. the technique used in this study is to take data, data collection is done in two ways, namely listening and taking notes. This study found the results of the use of cohesion and and the use of coherence. Cohesion is the integration between the parts that are characterized by the use of language elements. Cohesion is divided into two parts, lexical cohesion and grammatical cohesion. Grammatical cohesion includes conjunction, reference, release, substitution. Lexical cohesion includes antonyms, synonyms, repetitions, metonymy, and hypomini. Whereas, cohorence is the relationship between elements one with the other elements so that it has an integrated meaning.  


2015 ◽  
Vol 12 (2) ◽  
Author(s):  
Vidya Dwi Amalia Zati ◽  
Sumarsih Sumarsih ◽  
Lince Sihombing

The objectives of the research were to describe the types of speech acts used in televised political debates of governor candidates of North Sumatera, to derive the dominant type of speech acts used in televised political debates of governor candidates of North Sumatera and to elaborate the way of five governor candidates of North Sumatera use speech acts in televised political debates. This research was conducted by applying descriptive qualitative research. The findings show that there were only four types of speech acts used in televised political debates, Debat Pemilukada Sumatera Utara and Uji Publik Cagub dan Cawagub Sumatera Utara, they were assertives, directives, commissives and expressives. The dominant type of speech acts used in both televised political debates was assertives, with 82 utterances or 51.6% in Debat Pemilukada Sumatera Utara and 36 utterances or 41.37% in Uji Publik Cagub dan Cawagub Sumatera Utara. The way of governor candidates of North Sumatera used speech acts in televised political debates is in direct speech acts, they spoke straight to the point and clearly in order to make the other candidates and audiences understand their utterances.   Keywords: Governor Candidate; Political Debate; Speech Acts


2019 ◽  
Vol 118 (1) ◽  
pp. 114-124
Author(s):  
Mrs Nithya Sambamoorthy ◽  
Mr Subhash Kodiyil Raman ◽  
Mr Bhraguram Thayyil

This research is an examination and a study on the influence of rewards on job satisfaction of lecturers at Shinas College of Technology (ShCT). In academic industry, rewards are one of the factors that affecting job satisfaction of the employees and this will lead to affect their performance in their jobs. So, when rewards are more the job satisfaction will be high and when rewards are less the job satisfaction will be less. On the other hand, the age will not affect the job satisfaction. Previous research reveals that Job satisfaction is very important to success the industry and the rewards are the main factors which affect job satisfaction. The main purpose of this study is to know the influence of rewards in job satisfaction among the lecturers in ShCT. Moreover, this research attempts to identify how much rewards affect the job satisfaction in ShCT.  For this study used two types of data which are: primary data and secondary data. The sources of primary data is the response from lecturers at ShCT. It is collected through structured questionnaire and distributed such to 60 respondents. Secondary data, collected from internet, books, journals, articles etc.


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