95 research outputs found

    ANALISIS KONTRASTIF ABREVIASI DALAM BAHASA JEPANG DAN BAHASA INDONESIA 日本語とインドネシア語の略語の対象分析

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    ABSTRACT Bilal, Mochammad. 2017. “Contrastive Analysis of Abbreviation in Japanese Language and Indonesian Language”. Undergraduate Japanese Literature thesis. University of Diponegoro. The first thesis supervisor is Drs. Surono, S.U. The second thesis supervisor is Lina Rosliana, S.S, M.Hum. This thesis discusses “Contrastive Analysis of abbreviation in Japanese Language and Indonesian Language”. The reason behind the choose of title by the author is due to lack of discussion about the comparasion between Japanese and Indonesian language. Furthermore, author had interested to discuss the form of abbreviation in bahasa Indonesia and Japanese language. The data in this research are attained from written sources, such as; internet articles from asahi.com and kompas.com. Whilst the method used in the analysis is “bagi unsur langsung”, later the data are analyzed by contrastive method to compared the data which are divide into two steps, those are description and and comparasion of the results of data analysis. Abbreviation of Japanese and Indonesian booth have 8 similarities, namely on booth have abbreviation who is not be read in its entirety, abbreviation who spell entirety, abbreviation who take 2, 3 or 4 first letters, abbreviation who take first letter from every syllables, abbreviation who had partial deletion, abbreviation who combine with foreign word, abbreviation with combination of syllables, and abbreviation who had changes in written form. The diffrences in meanwhile, abbreviation who are not found in Japanese language has 25 forms and abbreviation who are not found in Indonesian language has 2 forms. . Keywords: contrastive, abbreviation, Indonesian Language, Japanese Language

    Implementasi Surat Edaran Mahkamah Agung Nomor 4 Tahun 2016 pada Putusan Hakim dalam Pemberian Perlindungan Hukum Bagi Pembeli Beritikad Baik

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    Dalam melindungi pihak yang beritikad baik dalam suatu perjanjian maka dibutuhkan peraturan yang dapat memberikan kepastian hukum. Pada tahun 2016 Mahkamah Agung melakukan rapat pleno dan menerbitkan Surat Edaran Mahkamah Agung (SEMA) Nomor 4 Tahun 2016, yang memberikan rumusan mengenai kriteria pembeli yang beritikad baik dalam pembelian tanah. Dalam penelitian ini mengkaji mengenai pertama, implementаsi Surаt Edаrаn Mаhkаmаh Аgung Nomor 4 Tаhun 2016 dаlаm putusаn-putusаn pengаdilаn. Kedua, pertimbаngаn hаkim dаlаm memutus perkаrа berkаitаn dengаn pembeli beritikаd bаik sudаh sesuаi dengаn perаturаn yаng berlаku. Jenis penelitian ini adalah penelitian normatif. Hasil penelitian menunjukan bahwa pаdа prаktiknyа sepаnjаng putusаn yаng dikeluаrkаn setelаh terbitnyа SEMА Nomor 4 Tаhun 2016, dаlаm menggunаkаn SEMА sebаgаi dаsаr pertimbаngаn untuk menentukаn kriteriа pembeli beritikаd bаik, hаkim telаh melаkukаn sesuаi petunjuk yаng terterа dаlаm SEMА. Dаri kаsus-kаsus yang sudah diteliti, sаtu diаntаrаnyа telаh mendаsаrkаn pаdа SEMА No. 4 Tаhun 2016, lаlu putusаn yаng keduа mendаsаri pаdа SEMА yаng terbit sebelum SEMА No. 4 Tаhun 2016, dаn putusаn hаkim yаng ketigа tidаk menimbаng berdаsаrkаn SEMА. Sehinggа, pemberlаkuаn SEMА Nomor 4 Tаhun 2016 mаsih belum diikuti oleh pаrа hаkim, sebаgаi pedomаn dаlаm penаngаn perkаrа mengenаi juаl beli tаnаh yаng terjаdi setаlаh dikeluаrkаnnyа SEMА Nomor 4 Tаhun 2016.In protecting parties with good faith inside an agreement, regulations that provide legal certainty are needed. In 2016 the Supreme Court conducted a plenary meeting and issued a Letter of the Supreme Court (SEMA) Number 4 Year 2016, which provided the criteria of buyers with good intentions in purchasing land. In this study, we examine two things. The first is, the implementation of Letter of the Supreme Court (SEMA) Number 4 Year 2016 in court injunctions. The second, has the judge consideration followed applicable regulations in deciding the case related to buyer with good faith. The type of this study is normative study. The result of this study shows that practically the judge has followed the regulations in SEMA as the consideration material to determine the criteria of buyer with good intention since SEMA Number 4 Year 2016 was issued. From the cases examined, one of them took SEMA Number 4 Year 2016 into consideration, and then the second injunction took SEMA that issued before SEMA Number 4 Year 2016 into consideration, and the third injunction does not take SEMA into consideration. Thus, the enforcement of SEMA Number 4 Year 2016 is still not used by all the courts yet, as a consideration material in handling cases of land selling-purchasing since SEMA Number 4 Year 2016 issued

    EFEKTIFITAS SELF ASSESMENT SYSTEM OLEH WAJIB PAJAK PENSIUNAN PADA PELAPORAN PAJAK PENGHASILAN PASAL 21 MELALUI E-FILING

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    Mochammad Reza Ananda, Dr. Shinta Hadiyantina,SH.,M.H., Agus Yulianto, SH.,M.H. Fakultas Hukum Universitas Brawijaya Email : [email protected]  ABSTRAK Pada skripsi ini mengangkat tentang permasalahan tentang efektifitas dari kegiatan self-assesment  oleh wajib pajak terutama pensiunan pada pelaporan pajak penghasilan 21 melalui E-filing. Hal ini dilatarbelakangi oleh adanya keluhan maupun kenyataan di lapangan bahwa pensiunan disini banyak yang lebih memilih melapor langsung daripada secara online. Berdasarkan hal tersebut , skripsi ini mengangkat satu rumusan masalah yaitu, 1) Apakah efektifitas Self Assessment System  yang dilakukan oleh wajib pajak pada proses kegiatan e-Filing pelaporan Pajak Penghasilan Pasal 21 sudah berjalan efektif. Jenis Penelitian yang digunakan adalah Penelitian Hukum Yuridis-Empiris. Peneliti memilih jenis penelitian ini karena dilatar belakangi dengan adanya suatu kenyataan di lapangan tidak sesuai dengan teori dan harapan para pembuat peraturan perundang – undangan, penelitian juga didasari karena adanya perilaku yang nyata terjadi di masyarakat karena disebabkan oleh berlakunya hukum normatif. Dari hasil penelitian penulis memperolehjawaban dari rumusan masalah yaitu,  kegiatan e-filing ini dirasa belum berjalan secara maksimal dikarenakan tidak semua wajib pajak yang sudah pensiun ini tahu cara melaporkan dengan menggunakan aplikasi yang disediakan oleh pihak perpajakan dan juga  kurangnya pengetahuan mengenai cara mengubah status menjadi non-efektif, yang bertujuan untuk menon-aktifkan NPWP dari piak yang terkait serta menggugurkan kewajiban untuk melapor SPT Tahunan. Kata Kunci: Pensiunan, Pajak Penghasilan, Self Assesment, E-filing ABSTRACT This thesis discusses about a problem related to the effectiveness of tax report through e-filing by retired taxpayers. It was motivated by complaints and reality in the field that many pensioners preferred to report directly rather than through online. Based on that, this thesis raised a question, namely: 1) whether the effectiveness of self assesment system by retired taxpayers in the process of e-Filing related to the report of income tax Article 21 has been implemented effectively. The type of research used empirical legal research. The researcher chose this type of research because it was motivated by the fact in the field which was not appropriate with theory and expectation from legislators. From the result of the research, the author found the answer that this e-filing activity seems not run maximally because not all retired tax payers. Keyword: Retired taxpayer, Income tax, Self assessment, E-filingÂ

    STANDAR OPERASIONAL PROSEDUR PELAYANAN TAMU PADA CAFÉ 88 DI HOTEL 88 EMBONG MALANG SURABAYA

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    The purpose of this Final Project is to find out the Standard Operating Procedure for Guest Services at Café 88 at 88 Hotel Embong Malang Surabaya. The author made observations and did the work as a waiter in the restaurant Café 88 at Hotel 88 Embong Malang Surabaya. The author can draw the conclusion that the Standard Operating Procedures for guest services at the 88th Hotel 88 Embong Malang Surabaya in accordance with the Standard Operating Procedure F&B Service Department with FBS code 101-116 which includes, greeting guests, delivering guests, giving guests, giving menus, writing guest orders, up selling, serving drinks, preparing food equipment, serving food, checking guest satisfaction, how to take dirty dishes, clean leftovers on the table, clean tables, offer dessert, serve coffee or tea, how to give bills. Keywords: Restaurants, Standard Operating Procedure Service

    APLIKASI SISTEM PAKAR UNTUK MENDETEKSI KERUSAKAN PADA PRESSURE TRANSMITER ROSEMOUNT 1151 DENGAN METODE FUZZY

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    System information on hardware prediction damage expert system transmitter with  fuzzy  method is  a  system, that  aims to  help the  workers in prediction the damage and estimate the age of the equipment. So that workers will be easy to find a replacement tool in accordance defect with and time is not wasted. The information system is based desktop using java programming language and editor using Net beans 7.4, Using  MySQL database and XAMPP as database design, data processing easier for workers. The author realizes there are still many shortage in limitation in making a prediction expert system hardware defect the transmitter and author limit where only the employees concerned are entitled to complete the problem. Keywords: Expert System defect detection, KMI, Fuzzy, Pressure Transmitter Rosemount Type 1151
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