scholarly journals ANALISIS PENERAPAN, PEMAHAMAN DAN KEEFEKTIFAN E-FAKTUR DALAM PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI ( STUDI KASUS DI PT. POMONA INDAH PERMAI )

2021 ◽  
Vol 1 (1) ◽  
pp. 69-75
Author(s):  
Wilda Wilda ◽  
Nurhayati Nurhayati
Keyword(s):  
Descriptive Analysis ◽  
Directorate General ◽  
Qualitative Descriptive

E-faktur is an electronic tax invoice made by the Directorate General of Taxes tofacilitate PKP in making electronic tax invoices and reduce manipulation of taxinvoices or create fictitious tax invoices that can affect VAT that must be borne. Theapplication of Electronic Tax Invoice is regulated in Regulation of the DirectorGeneral of Tax PER-16 / PJ / 2014, which was carried out in stages starting onJuly 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study wasto determine the making of electronic tax invoices through e -Faktur and to find outthe application of VAT Period SPT reporting at PT. Pomona Indah Permai. Thistype of research used in this study is a qualitative descriptive analysis approach.The results showed that in the application of e-Faktur PT. Indah Permai hasimplemented e-Faktur since September 2015, the application of e-Fakturs inmaking tax invoices has been going well, PT. Pomona Indah Permai hasunderstood the application of e-Foice applications, and the application of e-Foiceapplications in the making and reporting of the VAT Period has been runningeffectively in accordance with the regulations of the Directorate General of TaxPER-16 / PJ / 2014. However, in the VAT Period SPT reporting the company usese-filing and has been running well even though the company reports its taxobligations right at the end of the VAT Period SPT reporting period.

scholarly journals MENYOAL BUKU AJAR KEAGAMAAN: Tadqiq Buku Mata Kuliah Pendidikan Agama Islam Di Universitas Negeri Gorontalo

2016 ◽  
Vol 14 (1) ◽  
Author(s):  
I Idham
Keyword(s):  
Higher Education ◽  
Content Analysis ◽  
Religious Education ◽  
Descriptive Analysis ◽  
State University ◽  
Text Data ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
Research Questions ◽  
The University

abstractThis  study  investigates  religious  textbook particularly Islamic Study subject at the University of  Gorontalo  (UNG),  with  the  desire  to  answer two  research  questions,  namely:  1)  How  is  the textbook of Islamic Religious Education at the State University of Gorontalo (UNG) used? and 2) How is the content of the textbook of Islamic religious education in UNG viewed in the perspective of tadqiq ?. This study used qualitative descriptive analysis.  The  text  data  of  textbook  was  analyzed by stages that refer to the stages of tadqiq selected by using content analysis. The results showed that the Islamic Study textbook published in 2009 has been in accordance with the Decree of Directorate General of Higher Education NO. 43 / DIKTI / Kep / 2006. There are additions and subtractions, but do not reduce the content of the book. The course book is used for teaching at 11 faculties in UNG, regardless of the type of faculty and discipline. In addition,  the  book  is  printed  for  limited  purpose (in this case for students). In terms of tadqiq, this textbook  has  some  weaknesses,  such  as:  it  does not use transliteration, there are a few typos, it is inconsistent in quoting and translation, the hadist that are used do not meet the standard of writing (sanad, honor, narrators), do not have harakat, only the translation is given, and there is an expression that is considered a hadist, and so forth.Keywords: tadqiq, textbooks, religious educationabstrakPenelitian ini menyoal buku ajar keagamaan khususnya matakuliah Agama Islam di Universitas gorontalo (UNg), dengan keinginan menjawab dua pertanyaan penelitian, yaitu: 1) Bagaimana mekanisme penggunaan buku ajar Pendidikan Agama Islam di Universitas Negeri gorontalo (UNg)? dan 2) Bagaimana isi buku ajar pendidikan agama Islam di UNg dalam perspektif tadqiq?. Penelitian ini menggunakan analisis deskriptif kualitatif. Adapun data teks buku ajar dianalisis dengan tahapan yang mengacu pada tahapantahapan tadqiq yang dipilih dengan menggunakan analisis isi. Hasil penelitian menunjukkan bahwa Buku matakuliah Pendidikan Agama Islam yang diterbitkan pada tahun 2009 ini telah sesuai dengan surat Keputusan Direktorat Jendral Pendidikan tinggi No. 43/DIKtI/Kep/2006. Ada penambahan dan pengurangan, namun tidak mengurangi konten buku tersebut. Buku matakuliah tersebut diajarkan pada 11 Fakultas di UNg, tanpa memerhatikan jenis fakultas dan kelokalannya. selain itu, buku ini dicetak sangat terbatas (kalangan sendiri). Dari segi tadqiq, bukumatakuliah ini memiliki beberapa kekurangan, seperti: Belum menggunakan transliterasi, ada beberapa kesalahan ketik, tidak konsisten dalam pengutipan ayat dan terjemahnya, hadis yang digunakan belum memenuhi standar penulisan (sanad, matan, perawi), tidak berharakat, ada yang mencantumkan hanya terjemahannya, dan ada ungkapan yang disinyalir sebagai hadis, dan lainlain.Kata Kunci: tadqiq, buku ajar, pendidikan keagamaan

scholarly journals The Legal Protection of Indonesian Female Seafarer

2021 ◽  
Vol 1 (4) ◽  
pp. 202-208
Author(s):  
Meti Kendek ◽  
Hadi Setiawan ◽  
Subehana Rachman ◽  
Adi Suriadi
Keyword(s):  
Social Protection ◽  
Descriptive Analysis ◽  
Legal Protection ◽  
Decent Work ◽  
Literature Study ◽  
Legal Structure ◽  
Treatment Implementation ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
Legal Subjects

Analysis of legal protection for Indonesian female seafarer. Based on these central issues, this study aims to determine what regulations protect Indonesian female seafarers and how to implement Indonesian female seafarer's protection based on existing ordinances. The method of data collection was a literature study, observation sheet, and interviews guide. The collected data were analyzed using qualitative descriptive analysis techniques. This study's population was representatives of the Directorate General of Sea Transportation and members of the Indonesian Women Seafarers' Organization, namely: Indonesia Female Marine (IFMA) and Indonesian Lady Seafarers (ILS).The research results showed that national and international law had guaranteed legal protection to Indonesian female mariner of various rules and regulations. This guarantee was used in obtaining decent and productive work into independent, equal, and safe conditions with dignity so that if they do not get discriminatory treatment. Implementation of legal protection for women seafarers has not been accommodated by legal subjects, both in the legal structure, legal substance or legal culture.It is based on conditions where there are still minimum opportunities for decent work and lack of social protection for female seafarer when doing their job. This is evidenced by the Circular Letter of the DirectorGeneral of Hubla of the Ministry of Transportation No.Um.003 / 80/9 / DJPL-1 concerning the Fulfillment / Granting of the Rights of Female Seafarer, and the Circular of the Ministry of Transportation's Directorate General of Transportation Hubla No.UM.002 /89/3 / DK -17 concerning the Fulfillment / Granting of the Rights of Female Seafarer.which was philosophically issued at the insistence of the Indonesian Female Marine(IFMA) which received many reports from the female seafarer.

scholarly journals Analisis Penerapan E-Filling Dimasa Pandemi Covid 19 Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
pp. 69
Author(s):  
Rusli Amrul
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Internet Access ◽  
Annual Reports ◽  
Network System ◽  
Analysis Method ◽  
Processing Data ◽  
Analysis Technique ◽  
Directorate General ◽  
Qualitative Descriptive

The purpose of this research is to determine the application of e-filling during the pandemic in increasing individual taxpayer compliance in submitting annual tax. The data analysis technique used in this study is a qualitative descriptive analysis method, namely by collecting data, processing data, analyzing data, conclude and providing interpretation. The results of the study are Tax Service Office in West Mataram in implementing e-filling during the covid 19 pandemic has been in accordance with the procedures based on tax laws and regulations on tax administration. The implementation of social distancing during the COVID-19 pandemic is one of the obstacles in disseminating the form of tax annual reports to taxpayers through e-filling. The compliance of individual taxpayers during the COVID-19 pandemic in reporting annual tax through e-filing is more constrained because individual taxpayers mostly report annual tax at the end of the reporting deadline, not all taxpayers understand technology such as computers, internet access and email, lack of knowledge of individual taxpayers in filling out annual tax report online so that there are many errors in filling out annual tax report. The network system on the website of the Directorate General of Taxes is often disrupted due to too many individual taxpayers accessing the website in the month of the annual tax report.

scholarly journals KINERJA PROGRAM PENYALURAN BANTUAN LANGSUNG MASYARAKAT (BLM) PENGEMBANGAN USAHA MINA PEDESAAN (PUMP) PERIKANAN BUDIDAYA

2018 ◽  
Vol 7 (1) ◽  
pp. 27 ◽  
Author(s):  
Hikmah Hikmah ◽  
Maulana Firdaus
Keyword(s):  
Survey Methods ◽  
Descriptive Analysis ◽  
Cash Transfer ◽  
Input Process ◽  
Transfer Programs ◽  
Business Program ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
Study Sites ◽  
Technical Guidance

Penelitian ini bertujuan untuk mengetahui dan mengevaluasi kinerja program penyaluran bantuan langsung tunai kepada masayarakat melalui program Pengembangan Usaha Mina Pedesaan-Perikanan Budidaya (PUMP-PB) dengan fasilitasi bantuan pengembangan usaha bagi pembudidaya ikan dalam wadah Kelompok Pembudidaya Ikan (POKDAKAN). Metode penelitian menggunakan metode survei pada 12 lokasi penelitian. Metode analisis data menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa capaian kinerja input, proses dan output pelaksanaan program penyaluran bantuan langsung masyarakat melalui PUMP-Perikanan Budidaya di 12 Kabupaten/Kota secara administrasi telah sesuai dengan petunjuk teknis dari Direktorat Jenderal Perikanan Budidaya. Hal ini ditunjukkan oleh jawaban responden terhadap empat isian terkait kegiatan tersebut yaitu 100% responden menyatakan sudah sesuai dengan prosedur. Dalam pelaksanaannya, pada masih terdapat permasalahan dan tantangan yang dihadapi antara lain adanya kelompok aspirasi, kurangnya tenaga pendamping, pencairan BLM tidak tepat waktu dan  penerima BLM kurang tepat sasaran.Title: Performance Analysis Of Distribution Program Live Aid Society (BLM) Small Aquaculture Business Program (PUMP)This study aims to identify and evaluate the performance of direct cash transfer programs to the community through the small aquaculture business program  (PUMP-PB) with the facilitation of business development assistance for fish farmers in the container Fish Farmers Group (Pokdakan). The research method used survey methods at 12 study sites. Methods of data analysis using qualitative descriptive analysis. The results showed that the gains of the input, process and output of the implementation of the distribution of community grants program through PUMP-Aquaculture in 12 districts / cities in administration in accordance with the technical guidance of the Directorate General of Aquaculture. This is indicated by the respondents to the four fields related to these activities is 100% of the respondents are in accordance with the procedure. In practice, the there are still problems and challenges faced by, among others, the existence of groups of aspiration, lack of assistants, not timely disbursement of BLM and less targeted recipients.

MOTIF YANG BERPENGARUH PADA PROSES KEJIWAAN TOKOH SAM DALAM NOVEL SEBENING SYAHADAT KARYA DIVA SR

2020 ◽  
Vol 8 (2) ◽  
pp. 10
Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Research Process ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Literature Study ◽  
Love Story ◽  
True Value ◽  
Analysis Technique ◽  
Qualitative Descriptive

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.

Politeness Strategies and Social Dimensions in Once Upon A Time Season 1 Movie Series: Sociopragmatics Study

2018 ◽  
Vol 3 (1) ◽  
pp. 18-25
Author(s):  
HENDAR HENDAR ◽  
BUNGA GALUH ANDRETTA TRISNANDI
Keyword(s):  
Social Distance ◽  
Descriptive Analysis ◽  
Social Dimension ◽  
Analysis Method ◽  
Social Dimensions ◽  
Social Distance Scale ◽  
Politeness Strategies ◽  
The Face ◽  
Qualitative Descriptive ◽  
Research Show

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%).

PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF TEKNIK PEMESINAN BUBUT

2020 ◽  
Vol 6 (2) ◽  
pp. 169
Author(s):  
Philip Nababan ◽  
Efendi Napitupulu ◽  
R Mursid
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Interactive Learning ◽  
Descriptive Analysis ◽  
Student Learning Outcomes ◽  
Field Trials ◽  
Student Responses ◽  
Analysis Techniques ◽  
Qualitative Descriptive

Abstrak: Penelitian ini bertujuan untuk: (1) Mengetahui tanggapan siswa terhadap kualitas media pembelajaran interaktif pada pembelajaran Teknik Pemesinan Bubut. (2) Mengetahui keefektifan media pembelajaran interaktif pada pembelajaran Teknik Pemesinan Bubut pada siswa program keahlian Teknik Pemesinan. Jenis penelitian ini adalah penelitian pengembangan. Data tentang kualitas produk pengembangan ini dikumpulkan dengan angket dan dianalisis dengan teknik analisis deskriptif kualiatatif. Hasil penelitian menunjukkan bahwa; (1) uji ahli materi pelajaran Teknik Pemesinan Bubut berada pada kualifikasi sangat baik (88,92%), (2) uji ahli desain pembelajaran berada pada kualifikasi sangat baik (85,21%), (3) uji ahli rekayasa perangkat lunak berada pada kualifikasi sangat baik (84,03%), (4) uji coba perorangan berada pada kualifikasi sangat baik (88,75%), (5) uji coba kelompok kecil berada pada kualifikasi sangat baik (91,35%) dan (5) uji coba lapangan berada pada kualifikasi sangat baik (88,31%). Hasil pengujian hipotesis membuktikan bahwa terdapat perbedaan antara hasil belajar siswa yang menggunakan media pembelajaran interaktif  dengan hasil belajar siswa yang menggunakan buku teks. Hal ini ditunjukkan dengan hasil pengolahan data diperoleh  thitung sebesar 4,68 dan ttabel sebesar 1,67 pada taraf kepercayaan 95 persen. Maka diperoleh bahwa thitung> ttabel. Disimpulkan bahwa  hasil belajar siswa yang menggunakan media pembelajaran interaktif dengan efektifitas sebesar 72,77 %. lebih tinggi dari hasil belajar siswa yang diajar dengan pembelajaran menggunakan buku teks dengan efektifitas sebesar 62,13%. Kata Kunci: media pembelajaran interaktif, teknik pemesinan bubut Abstract: This study aims to: (1) Determine student responses to the quality of interactive learning media on learning Lathe Machining Techniques. (2) Knowing the effectiveness of interactive learning media on learning of Machining Lathe in students of Machining Engineering expertise program. This type of research is development research. Data about the quality of this development product was collected by a questionnaire and analyzed by qualitative descriptive analysis techniques. The results showed that; (1) Lathe machining engineering subject matter expert test is in very good qualification (88.92%), (2) learning design expert test is in very good qualification (85.21%), (3) software engineering expert test is in in very good qualifications (84.03%), (4) individual trials were in very good qualifications (88.75%), (5) small group trials were in very good qualifications (91.35%) and (5 ) field trials are in very good qualifications (88.31%). Hypothesis testing results prove that there are differences between student learning outcomes using interactive learning media with student learning outcomes using textbooks. This is indicated by the results of data processing obtained by tcount of 4.68 and ttable of 1.67 at a confidence level of 95 percent. Then it is obtained that tcount> ttable. It was concluded that student learning outcomes using interactive learning media with an effectiveness of 72.77%. higher than student learning outcomes taught by learning to use textbooks with an effectiveness of 62.13%. Keywords: interactive learning media, lathe machining techniques

Exploration of Creative Thinking Skills of Students in Physics Learning

2020 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Muhammad Asriadi ◽  
Edi Istiyono
Keyword(s):  
High School Students ◽  
Creative Thinking ◽  
Descriptive Analysis ◽  
Thinking Skills ◽  
School Students ◽  
Cross Sectional ◽  
Physics Learning ◽  
Thinking Ability ◽  
Qualitative Descriptive ◽  
Creative Thinking Ability

This study aims to determine the ability of creative thinking high school students in physics learning, know the form of assessment of creative thinking abilities. The study was conducted at SMAN 6 Yogyakrata. This type of research is a survey with a cross-sectional method that is a survey conducted once and at a time. The subjects were the principals, teachers of physics from SMAN 6 Yogyakrata and 30 grade XI students. observations, interviews, and questionnaires were used as data collection techniques. The data analysis method used was the quantitative-qualitative descriptive analysis. The results showed that the creative thinking ability of class XI MIA 1 students at SMAN 6 Yogyakarta can be said to be in the average and quite good category, although there are some students whose level of creative thinking ability is low. In addition, the form of assessment used by physics teachers has not been effective and accurate enough in assessing students 'creative thinking abilities. So it is recommended to use The Torrance Tests of Creative Thinking (TTCT) in physics learning because it has been proven to be accurate in assessing students' creative thinking abilities.

Peningkatan Kemampuan Guru dalam Menyusun RPP Berbasis Karakter melalui Pendekatan Supervisi Kalaboratif Di SDN 07 Situjuah Gadang Kecamatan Situjuah Limo Nagari

2020 ◽  
Vol 5 (1) ◽  
pp. 17
Author(s):  
Ridwan Ridwan
Keyword(s):  
Learning Process ◽  
Teaching And Learning ◽  
Action Observation ◽  
Descriptive Analysis ◽  
Lesson Plans ◽  
Research Procedure ◽  
Qualitative Descriptive ◽  
The Subject ◽  
Class Teacher ◽  
Planning Action

<span lang="EN-US">The success of teaching and learning activities can be known from the results of teacher performance in preparing character-based lesson plans and implementing them in the teaching and learning process in class. This school action research aims to see whether there is an increase in the ability of teachers in developing character-based lesson plans and their implementation in teaching and learning process. This research uses 2 cycles. The research procedure has four stages of activities</span><span lang="IN"> are</span><span lang="EN-US">, planning, action, observation and evaluation</span><span lang="IN">,</span><span lang="EN-US"> and reflecting. The study was conducted at SDN 07 Situjuah Gadang. The subject of the research is the class teacher and subject teacher, which totals 7 </span><span lang="IN">teachers.</span><span lang="EN-US"> Data processing using qualitative descriptive analysis techniques.</span><span lang="EN-US">Based on the results of data analysis that has been stated, that the data obtained from observing the ability of teachers to prepare character-based lesson plans in cycle I and cycle II there is an increase in the ability of teachers in preparing character-based lesson plans.</span>

LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

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