scholarly journals Analisis Perhitungan, Pencatatan, Penyetoran dan Pelaporan Pajak Penghasilan 21 Pada RS Vania Bogor Tahun 2015 - 2016

2019 ◽  
Vol 7 (2) ◽  
pp. 331-342
Author(s):  
Yudha Pratama Prihatono ◽  
Hadi Sutomo

This research was conducted at Vania Bogor Hospital which is located at Jalan Siliwangi No.42, Sukasari, Bogor Timur, Kota Bogor, West Java 16142. The purpose of this study was to find out the Suitability of Calculation, Deposit and Reporting at Vania Bogor Hospital in 2015-2016 by Regulation The Director of Tax as stated in PER 32 / PJ / 2015 and PER 16 / PJ / 2016 and Knowing the Suitability of Recordings conducted by Vania Bogor Hospital with generally accepted Accounting Standards.              This research is a qualitative research with a descriptive approach. This method is used with the aim to answer and provide an overview of the analysis of calculation, recording, depositing and reporting PPh Article 21. The analysis method used by the writer is descriptive qualitative writing, which is an attempt to collect and compile a data, then analyze the data . Descriptive analysis is the data collected is in the form of numbers.              The results of the research show that the calculation, recording, depositing and reporting conducted by Vania Bogor Hospital is in accordance with the generally accepted tax regulations and accounting standards. However, there are some SPT for Correction Periods in Reporting that were carried out by Vania Bogor Hospital which was caused by being wrong in calculating the number of employees. For Vania Bogor Hospital employees who are responsible for Article 21 PPh, it is advisable to do the right calculation between the number of employees who are still working and the number of employees who are no longer working at Vania Bogor Hospital.

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Timothy Ray Korah ◽  
David Paul Elia Saerang ◽  
Heince Wokas

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.


2018 ◽  
Vol 3 (1) ◽  
pp. 18-25
Author(s):  
HENDAR HENDAR ◽  
BUNGA GALUH ANDRETTA TRISNANDI

The purposes of this research are to find out the types of politeness strategies used to save the face of the characters in Once Upon A Time season 1 and to identify the dominant scale of social dimensions when using politeness strategies in Once Upon A Time season 1. This research uses qualitative-descriptive analysis method and to get the data needed in this research the writer did the following steps: watching the movies, transcribing the speech, searching the data, classifying the data, analyzing the data and drawing a conclusion related to the types of politeness strategies and the dominant scale of social dimensions. The source of the data used is taken from the serial film Once Upon A Time season 1 by Edward Kitsis dan Adam Horowitz. The results of this research show that there are four types of politeness strategies found in the serial film Once Upon A Time season 1. They are 10 data of bald on-record (28,6%), 8 data of positive politeness strategies (22,9%), 13 data of negative politeness strategies (37,1%) and 4 data of off-record consists (11,4%) and the most dominant scale of four social dimension scales is social distance scale 14 data (40%).


2019 ◽  
Vol 2 (2) ◽  
pp. 190-209
Author(s):  
Imanila Imanila ◽  
Hendra Hendra ◽  
Sisca Wulansari Saputri

This study is focused on analysis of the politeness expressed by the main characters and supporting characters in “Beauty and the Beast” Movie. The objective of this study are to know the politeness expressed by the main characters; Beauty (Belle) and the Beast (Prince) and to know the politeness expressed by the supporting characters in “Beauty and the Beast” movie. This Study is qualitative research that used content analysis method. Technique of data analysis in this study is using descriptive qualitative. The result of analysis are the sum of expression of politeness in saying thank you are 8 expressions, in saying hello are 7 expression, in answer the saying hello are 2 expressions, in use ‘I’m sorry’ are 5 expression and of how to sound more polite are 5 expressions. The sum of all expression of politeness that expressed by the characters in “Beauty  and the Beast” movie are 27 expressions. Based on the discussion of the result of analysis, It can be concluded that expression of politeness is important in communication and it usually use in conversation when people in saying hello or greeting, when people answer the saying hello or greeting from others, when people ask with the sound more polite, and the last when people saying use ‘I’m sorry’ to refused and ignore something and ask to forgiven by other people. This study can be applied to conduct the learning material in teaching about the  English expression in conversation, especially expression of politeness.


Author(s):  
Ayudya Primarini ◽  
Iwang Gumilar ◽  
. Junianto ◽  
Zuzy Anna

This study aimed to analyze the value-added of salted little tuna in Bandung Regency. The general method used in this research is the case study method. The data analysis method used is quantitative descriptive analysis. And to analyze the value-added, the Hayami’s methods were used. The research conduct in Bandung regency from July to August 2021. The results of this research show that value added of salted little tuna in Bandung regency is 27% it means the price of salted little tuna increase 27% from the price of fresh little tuna fish. So, the value-added of salted little tuna is relatively still low. The strategic that used to increase the value added of salted little tuna i.e., increasing in production, increasing in price, and decreasing in costs.


2019 ◽  
Vol 2 (1) ◽  
pp. 42
Author(s):  
Hari Santoso Wibowo ◽  
Auliya Abdillah ◽  
Herma Musyanto

ABSTRACTMuhammad Cheng Ho Mosque or commonly known as the Cheng Ho Mosque is one of the mosques that provides facilities for converts to form a Muslim personality both in terms of morals and aqidah and understands other syar'i sciences. The purpose of this study is to describe the management steps of the conversion program at Cheng Ho Surabaya Mosque. This type of research is descriptive qualitative research. This research uses observation, interview and documentation methods. The results of this research show that the management of the converts program at the Cheng Ho Mosque in Surabaya was formed because of the background situation and conditions of the converts, departing from the experiences of several asatidzah who were also converts before, then the idea emerged to create a program management and planning to provide quality quality. quality for mualla, so from here a Chinese community was built and the Cheng ho Surabaya Mosque and the PITI Surabaya institution participated in helping to formulate programs and guidance to Muallaf. With the vision and mission of wanting to make Cheng Ho Mosque as a learning satisfaction and center of worship as well as a place for converts to study Islam.ABSTRAK Masjid Muhammad Cheng Ho atau biasa dikenal dengan nama Masjid Cheng Ho salah satu masjid yang menaungi untuk memberikan fasilitas bagi para muallaf dalam membentuk pribadi muslim yang baik dari segi akhlak dan aqidah serta paham dengan ilmu-ilmu syar’i lainnya. Tujuan dari penelitian ini  yaitu  untuk  mendeskripsikan  langkah manajemen program muallaf pada Masjid Cheng Ho Surabaya. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini menggunakan metode observasi, wawancara dan dokumentasi. Hasil penelitian ini diketahui manajemen program muallaf di Masjid Cheng Ho Surabaya dibentuk karena adanya latar belakang situasi dan kondisi para muallaf, berangkat dari pengalaman beberapa para  asatidzah  yang  juga notabenenya dahulu adalah muallaf, lalu muncullah ide untuk membuat sebuah manajemne program dan perencanaan dalam memberikan kualitas yang bermutu  bagi para mualla, maka dari sini lah dibangun sebuah  komunitas  Tionghoa  dan  Masjid Cheng ho Surabaya serta lembaga PITI Surabaya ikut serta dalam membantu  merumuskan program dan pembinaan kepada Muallaf. Dengan visi misi ingin  menjadikan Masjid Cheng Ho sebagai puasat belajar dan pusat ibadah serta menjadi wadah untuk para muallaf dalam mempelajari agama Islam.


GERAM ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 65-73
Author(s):  
Rieke Nur Safitri ◽  
Auzar ◽  
Hermandra

This research was motivated by the existence of interest and curiosity about why two villages are very close in the distance, which use the same language but have many differences in the use of vocabulary used in speaking in the daily life of the speech community. Using different vocabulary in the spoken community in Betung and Kesuma villages raises questions about the differences in vocabulary and what factors influence these differences. The research objective was to describe the difference in vocabulary between the two villages. This research is expected to become a reference for similar research and as material to add insight. This research uses vocabulary theory, language variation, and technique. This research is qualitative research using the descriptive analysis method. Data were collected using the method of observation, interviews, proficient listening, and note-taking techniques. The collected data is then reduced, displayed, concluded. Based on the research process that the author has carried out, it was found that the results of the study were the differences in the vocabulary of the Malay dialect used by the speech community between Betung Village and Kesuma Village. The author found 71 differences in vocabulary that will be analyzed based on semantic differences, namely synonyms. The author also found six differences in vocabulary that will be analyzed based on semantic differences, namely homonyms. The author also obtained the study results, namely the factors that influence the vocabulary used by the spoken community in Betung Village and Kesuma Village.


2019 ◽  
Vol 18 (1) ◽  
pp. 15-32
Author(s):  
Fetti Astrini Rishanjani ◽  
Zainal Rafli ◽  
Zuriyati Zuriyati

ABSTRACT The aim of this research is to do an in-depth study of the representation of injustice cointaned in the anthology of poetry Nyanyian Akar Rumput written by Wiji Thukul and its implication in learning Indonesian language. This research is a qualitative research using descriptive analysis method. The research concludes that the analyzed poems represent acts of injustice, such as commutative and recreative injustice. The results of this research showed: (1) Representation of commutative injustice was found in the poem entitled “Tanah” that revealed the people’s demand of justice caused by land expropriation;(2) Representation of recreative injustice was found in the poem entitled “Batas Panggung” that revealed the opposition caused by the lack of freedom in voicing their aspirations;(3) The implication of this research can be used by teachers and students as learning materials for literary study. Keywords: representation of injustice, poetry, critical literacy


2020 ◽  
Vol 7 (1) ◽  
pp. 71-80
Author(s):  
Suryana Suryana ◽  
Betty Mayawatie ◽  
Joko Kusmoro ◽  
Budi Irawan

The diversity of ferns (Pteridophyta) in the five mountainous in West Java (Mt. of Patuha, Papandayan, Tangkuban Perahu, Pangrango, and Guntur) has not been widely reported. The aim of this research was to obtain data on diversity and similarity of fern species in the five mountains in West Java. This research was conducted by exploring and descriptive analysis method. Comparison of species diversity among all reseach field were calculated by the index of species similarity according to Sorenson. The diversity of ferns in Mt. Patuha, Papandayan, Tangkuban Perahu, Pangrango, and Guntur were 27, 14, 26, 40 and 5 species, respectively. The total number of ferns species in five locations are 83 species from 25 families. Comparison of species diversity among fileds based on the Sorenson similarity index is low (<50%), except between the Mt. Patuha and Mt. Papandayan areas is high (> 50%).


2019 ◽  
Vol 1 (1) ◽  
pp. 135-162
Author(s):  
Wildan Mahmudin

The purpose of learning Arabic in general is so that studentscan master Arabic well and correctly. To achieve this goal, of course,can not be separated from several factors, namely teachers, students,material, methods and environment. From these factors must bemutually supportive of one another. As in learning Al-Qira`ah in Arabicat MA Miftahurrahman Tasikmalaya to achieve the goals to beachieved there are problems that must be faced by students andteachers, namely linguistic and non-linguistic problems. To get the factsabout the existing reality about the problems of learning Al-qira`ah inMA Miftahurrahman Tasikmalaya, the author uses several methods,namely methods of interviews, observation, questionnaires, tests anddocumentation. And to analyze the data that has been collected, theauthors use a descriptive analysis method. And so that this research canbe well directed, the writer uses learning theory and problematic theoryin learning Al-Qira`ah. Because in a study can be said perfectly, if inlooking for existing data must be in accordance with the theory andnone other than this kind of research that is qualitative research can besaid with proof of a theory. The results of this study regarding theproblems of Al-Qira`ah learning problems in MA MiftahurrahmanTasikmalaya and their solutions, namely: 1) The implementation of Al-Qira`ah teaching activities in MA Miftahurrahman Tasikmalaya as wellas activities in madrassas which include teaching objectives,curriculum , teachers, students and methods; 2) In learning al-qira`ahmaharah in MA Miftahurrahman Tasikmalaya, teachers and students experience problems that include linguistic and non-linguistic problemssuch as teacher, student, method, and environment; 3) the solution ofthe problem solving is that the teacher must have the ability to masterthe Al-Qira`ah learning method, students must be disciplined infollowing the learning, the method used is the eclectic method, and theright environment for learning Al-Qira`ah Arabic is language orboarding environment  


2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements


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