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PELAKSANAAN ZAKAT PROFESI BAGI APARATUR SIPIL NEGARA BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT (Studi Kasus di Kantor BAZNAS Kabupaten Tulungagung)
Get PDFThis study examines the Implementation of Professional Zakat for State Civil Servants Based on Law Number 23 of 2011 concerning Management of Zakat at the BAZNAS Office of Tulungagung Regency. The aims of this study are 1) to analyze the implementation of professional zakat by Tulungagung Regency BAZNAS towards the State Civil Apparatus based on Law Number 23 of 2011 concerning the management of zakat, 2) To analyze the inhibiting factors in the management of professional zakat for the State Civil Apparatus at BAZNAS Tulungagung Regency.The research method used in this research is empirical juridical research with a qualitative descriptive analytical approach. Data collection techniques were carried out by interviews, observation and documentation. The analysis technique used in this study is the syllogism method and interpretation using deductive thinking patterns. The research results show 1) the implementation of professional zakat by BAZNAS of Tulungagung Regency towards the State Civil Apparatus based on Law Number 23 of 2011 concerning the management of zakat is carried out by deducting employee salaries which are carried out every month by the treasurer.The employee salary deduction is only applied by employees of the State Civil Apparatus who earn above 3 million rupiah and are deducted from their gross monthly salary. Salary deducted by 2.5%, professional zakat from salary deductions entirely paid to BAZNAS Tulungagung Regency distributes it to 8 ashnaf. 2) The inhibiting factors in the management of professional zakat for the State Civil Apparatus at BAZNAS Tulungagung Regency include 1) The need for increased support from the government in the form of policies, 2) Lack of awareness of zakat through institutions, public awareness for zakat currently continues to increase, this is occursdue to a lack of trust in zakat institutions. 3) The need for increased funds for socialization
PENERAPAN SISTEM PENGUPAHAN PEKERJA RUMAH TANGGA(PRT) TINJAUAN YURIDIS PASAL 2 AYAT 2 PERATURAN PEMERINTAH NO. 36 TAHUN 2021 TENTANG PENGUPAHANSTUDI KASUS KELURAHAN MANISRENGGO-KOTA KEDIRI)
Get PDFPekerja rumah tangga mempunyai peran penting dalam bentuk jasa ruang lingkup kerumahtanggaan. Oleh karena peran tersebut perlu memberikan pengakuan bahwa pekerja rumah tangga memiliki kualitas yang sama dengan pekerja yang lain, tanpa adanya diskriminasi khususnya dalam penerapan Pengupahan, sebagaimana yang diatur dalam pasal 2 ayat 2 Peraturan Pemerintah Nomor 36 Tahun 2021 Tentang Pengupahan. Pengaturan mengenai upah dan tunjangan pekerja rumah tangga belum diatur secara khusus dan rinci sehingga mengakibatkan kekosongan hukum. Pada penelitian ini bertujuan untuk menganalisis penerapan sistem pengupahan yang diterima oleh pekerja rumah tangga untuk memperoleh perlakuan yang sama dengan pekerja yang lain tanpa adanya diskriminasi. Jenis penelitian ini kualitatif dengan menggunakan pendekatan Yuridis-Empiris. Sumber data meliputi data primer melalui pendekatan berupa wawancara, sedangkan data sekunder melalui ilmu perundang-undangan. Hasil menunjukkan bahwa hak pekerja rumah tangga mengalami diskriminasi, karena penerapan upah dan tunjangan pekerja rumah tangga tidak sesuai standart kehidupan yang layak (KHL) yang pada pada saat ini. Sehingga hal tersebut bertentangan dengan peraturan Pasal 2 ayat 2 Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupaha
Sinergitas Kinerja Lintas Sektoral Dalam Penanggulangan Penyakit Mulut Dan Kuku Pada Ternak Sapi Di Kabupaten Ngawi
Get PDFThis research aims to describe the synergy of cross-sectoral performance in controlling foot and mouth disease in cattle in Ngawi Regency. The research was carried out from October 2023 to April 2024. Mantingan District was chosen as the research location with the assumption that the population of beef cattle is large compared to other regions and is a border area with Central Java. Steps in cross-sectoral performance synergy in overcoming foot-and-mouth disease in cattle in Ngawi Regency, formulating the focus of this research: How is cross-sectoral performance synergy in overcoming foot-and-mouth disease in cattle in Ngawi Regency? The direction of this research is expected to produce: Knowing the synergy of cross-sectoral performance in controlling foot and mouth disease in cattle in Ngawi Regency. It is hoped that the series of research processes leading to the writing of this thesis will provide benefits for the many parties involved in it. The benefits of research are divided into two types, namely theoretical and practical. As knowledge of cross-sectoral performance synergy in overcoming foot and mouth disease in cattle in Ngawi Regency. This research process hopes that all parties involved directly or indirectly can see and understand that each region has a local policy in dealing with foot and mouth diseas
Analisis Pengembangan Padi IP 400 Berbasis Pupuk Organik di Kabupaten Trenggalek
Get PDFThe agricultural sector, especially rice commodities, is one of the strategic sectors. Trenggalek Regency has potention in the agricultural sector, especially lowland rice because the majority of its people depend on the agricultural sector for their livelihoods, especially rice commodities and the availability of organic materials. People's dependence on the staple food rice is very high, so need to increase the productivity. One effort that can be made is to intensify the rice planting index, including the rice planting index 400 (IP Padi 400) by using organic fertilizer. This research method is a qualitative method, which was carried out in the Trenggalek District and Gandusari District Farmer Groups in Trenggalek Regency. The results of potention for developing IP 400 rice based on organic fertilizer consists of : human resources, natural resources, social, financial, physical, institutional and spiritual. IP 400 rice development process based on organic fertilizer use a number of strategic steps consist of : using superior varieties (VUG), varietal rotation, seeding technique “culikan†or “dapogâ€, Irrigation must be available throughout the year, organic fertilization, early monitoring of plant pests and diseases and use of agricultural machinery. The development of organic fertilizer-based IP 400 rice has had an impact on farmers' productivity and incom
Financial Distress Using the Zmijewski, Grover, and Springate Models at Retail Business in Indonesia
Get PDFIntroduction/Main Objectives: This study aims to analyze PT Matahari Putra Prima's financial health during 2018-2022 using the Zmijewski, Grover, and Springate models to predict potential financial distress. Background Problems: When a company experiences bankruptcy, its financial statements must be evaluated and measured through in-depth research. PT Matahari Putra Prima Tbk, a major player in Indonesia's retail industry, has faced significant challenges over the past few years due to shifts in consumer behavior towards online shopping and the economic impacts of COVID-19. Novelty: This research fills the gap in financial distress in retail businesses in Indonesia. Research Methods: This study uses a descriptive quantitative approach. The financial data of PT Matahari Putra Prima Tbk from 2018 to 2022, obtained through documentation and literature review, were analyzed using three financial distress models: Zmijewski, Grover, and Springate. The sampling technique is a sampling technique to be used in research. The sampling design of this study uses nonprobability sampling. Nonprobability sampling can provide very useful information for a population. Following this study, the author will use the purposive sampling technique. Finding/Results: PT Matahari Putra Prima Tbk for five years for 2018 – 2022 using Zmijewski, Grover, and Springate indicated that the company was experiencing Financial Distress. Research limitation/implications: It is better for PT. Matahari Putra Prima Tbk evaluates financial performance to bring the company to a better state. The company's value that shows the risk of financial distress, PT Matahari Putra Prima Tbk, focuses more on improving operational efficiency and reducing costs in improving cash management and reducing short-term debt to reduce the risk of financial distress. Furthermore, maintain good communication with investors and stakeholders to build trust and support
ANALISIS STRATEGI PENGEMBANGAN PEMASARAN BAWANG MERAH (Allium Ascalonicum L.) (Di Desa Kalidawir, Kecamatan Kalidawir, Kabupaten Tulungagung
Get PDFIndonesia memiliki keunggulan komparatif yang tak tertandingi di dunia berkat kekayaan alamnya yang luar biasa. Sektor pertanian adalah salah satu industri unggulan yang harus memaksimalkan potensinya. Bawang merah adalah salah satu produk pertanian yang dihasilkan di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui faktor internal dan eksternal bawang merah, serta strategi pengembangan bawang merah di Desa Kalidawir, Kecamatan Kalidawir, Kabupaten Tulungagung. Desa Kalidawir adalah salah satu daerah di Kabupaten Tulungagung yang menghasilkan bawang merah. Pada penelitian ini, menggunakan metode purposive sampling denagn 18 responden yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa kekuatan menunjukkan harga produk bawang merah terjangkau, kelemahannya keterbatasan modal dan SDM petani masih berkurang, peluang dapat meningkatan pendapatan penduduk, ancaman berupa perubahan iklim, serangan hama, peningkatnya pesaing. Sedangkan hasil analisi IFAS memiliki skor internal kekuatan 1,76 dan skor kelemahan sebesar 1,43, hasil analisis EFAS memiliki skor eksternal peluang sebesar 1,96 dan skor ancaman sebesar 1.52. Berarti produk bawang merah di Desa Kalidawir ini masih mampu memanfaatkan peluang yang ada dengan meminimalkan ancaman yang ada
Analisis Kepemimpinan, Motivasi dan LingkunganKerja terhadap Kinerja PegawaiDinas Pendidikan Pemuda dan Olahraga Kabupaten Trenggalek
Get PDFThis research aims to: Analyzing the simultaneous significant leadership, motivation, and work enfirontment on employee performance ;analyzing Leadershipstyle on employee performance ; analyzing Motivation employee performance ; analyzing of enfirontment on employee performance . This research uses Descriptive Quantitative. the population in this research is in the Tulungagung district education office. The researcher does not specify a sample, because all members of the population will be examined. The technique is a method of data collection now. In this study, researchers used the software (software), Microsoft Office Excel 2007 to carry out a descriptive and statistical analysis software (software) Statistical Package for Social Sciences (SPSS) for Windows version 21.0 to carry out the test, test the classical, hypothesis testing and multiple linear regression analysis, The research findings indicate a significant betwen the of leadership, motivation, and work enfirontment on employee performance in the Trenggalek district youth education and sport office meanwhile the most dominant influencingvariable is work enfirontment
ANALISIS PENGUNGKAPAN PAJAK PENGHASILAN DALAM LAPORAN KEUANGAN MENURUT UU HPP NO. 7 TAHUN 2021 DAN SAK ETAP (STUDI KASUS PADA PT. ABAHA CITRA GROUP)
No full textPT. Abaha Citra Group merupakan salah satu perusahaan di bidang developer dengan skala usaha termasuk usaha mikro, sehingga menyusun laporan keuangannya menurut SAK ETAP. Adanya reformasi pajak dalam UU HPP No. 7 Tahun 2021, membuat perusahaan harus mampu menyesuaikan perhitungan pajak penghasilannya mengikuti peraturan terbaru yang berlaku. Selain itu, perusahaan harus mampu mengungkapkan pajak penghasilan tersebut dalam laporan keuangan sesuai dengan SAK yang berlaku. Tujuan penelitian ini untuk mengetahui bagaiamana pengungkapan pajak penghasilan dalam laporan keuangan menurut UU HPP No. 7 Tahun 2021 dan SAK ETAP. Penelitian ini menggunakan data laporan keuangan periode 2021 yang dianilis menggunakan metode deskriptif kuantitatif dengan langkah-langkah analisis pendapatan dan beban menurut UU HPP No. 7 Tahun 2021, rekonsiliasi fiskal, menghitung besarnya pajak penghasilan badan sesuai dengan UU HPP No. 7 Tahun 2021, dan pengungkapan pajak penghasilan dalam laporan keuangan menurut SAK ETAP. Hasil penelitian ini menunjukkan bahwa perusahaan telah mengungkapan pajak penghasilannya sebesar Rp19.565.000 sesuai dengan UU HPP No. 7 Tahun 2021 yang diatur dalam Pasal 4 Ayat (2) yaitu dikenakan pajak penghasilan bersifat final. Akan tetapi, pengungkapan pajak penghasilan tersebut dalam laporan keuangan belum sesuai SAK ETAP karena pajak penghasilan tersebut merupakan pajak penghasilan final, sehingga seharusnya dibebankan ke akun biaya operasional
TINJAUAN YURIDIS TERKAIT PENERAPAN AMBANG BATAS PENCALONAN PRESIDEN DALAM PEMILIHAN UMUM DI INDONESIA (UNDANG UNDANG NOMOR 7 TAHUN 2017)
Get PDFAfter the amendment to the constitution, the election of the president and vice president was directly elected by the people. In the election, there is a presidential threshold norm which is considered to violate constitution norms and limit people’s rights in election. In this research, the authors used normative legal research methods.
This research explained that the presidential threshold was first applied to the Presidential Election in 2004. In the 2009, 2014, 2019 presidential elections there was an increase in the presidential threshold.
The application of the presidential threshold in the Presidential Election causes a legal disagreement between the Constitution and the Electoral Act. Article 6A Section 2 of the Constitution actually lists the threshold for presidential candidacy but the legislature added a certain percentage. In simultaneous elections between the presidential election and the election of members of representative institutions, the application of the presidential threshold becomes irrelevant. The application of the presidential threshold is irrelevant to be applied in a country that adheres to a presidential system. The reason is that the President immediately gets a mandate from the people. So that the application of the presidential threshold can lead to a parliamentary system
Analisis Kondisi Keuangan Perusahaan dengan Metode Springate dan Fulmer pada PT Bentoel Internasional Investama Tbk. Tahun 2017 - 2021
Get PDFPerolehan laba bersih PT Bentoel Internasional Investama Tbk selama lima tahun terakhir lebih banyak bernilai negatif. Hal tersebut mengakibatkan kondisi keuangan PT Bentoel Internasional Investama Tbk dinilai kurang sehat dan tidak begitu menarik di lantai bursa. Ditambah lagi diberitakan bahwa perusahaan tersebut mengumuman akan mejadi perusahaan tertutup pada 2021. Maka dari itu penelitian kali ini mencoba menganalisa tentang kondisi keuangan dari PT Bentoel Internasional Investama Tbk menggunakan metode Springate dan Fulmer. Tujuan penelitian ini adalah mengetahui apakah kondisi keuangan perusahaan tersebut mengalami penurunan hingga berpotensi mengalami kebangkrutan pada periode 2017-2021.
Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Sampel penelitian ini merupakan laporan keuangan tahunan perusahaan periode 2017-2021. Teknik analisis yang digunakan adalah Springate dan Fulmer.
Dengan metode Springate dianggap kodisi keuangan yang sehat adalah jika S-Score diatas nilai batas 0,865. Hasil yang diperoleh adalah pada tahun 2017-2018 kodisi keuangan PT Bentoel Internasional Investama Tbk berpotensi mengalami kebangkrutan dikarenakan S-Score diabawah nilai batas. Pada tahun 2019 sempat mengalami perningkatan karena S-Score berada diatas nilai batas. Pada tahun 2020 dan 2021 mengalami penurunan kembali S-Score dibawah nilai batas sehingga berpotensi mengalami kebangkrutan. Dengan metode Fulmer dianggap kodisi keuangan yang sehat adalah jika H-Score diatas nilai batas 0. Hasil yang diperoleh adalah pada tahun 2017-2019 kodisi keuangan PT Bentoel Internasional Investama Tbk dikatakan sehat karenakan H-Score diatas nilai batas. Pada tahun 2020 dan 2021 mengalami penurunan H-Score dibawah nilai batas sehingga berpotensi mengalami kebangkrutan