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    ANALISIS PERHITUNGAN PPH PASAL 21 KARYAWAN TETAP PADA PT PUTERA ANUGERAH SEJATI

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    ABSTRAK Analytical Calculation Section 21 PPh Permanent Employees of PT Putera Anugerah Sejati (Ahmad Chairullah, 2015,45 Pages) [email protected] The final report entitled “Analytical Calculation Section 21 PPh Permanent Employees of PT Putera Anugerah Sejati”. To Obtain data to support this final report, the author has conducted interviews and observations company located in Jalan Soekarno Hatta No 88 Palembang, as well as reading books and literature related to the final report. Of enterprise data, the authors found that PT Putera Anugerah Sejati problems made a mistake in the Calculation of Article 21 due to set lower rates for employees who have a tax number and multiplication errors in individual income tax rates of the tax due the employees who have the earning more than Rp 50.000.000 in one year. Calculation error of Article 21 by the Company will pay less impact of Article 21, therefore, need to be evaluated Calculation of Article 21 that the calculation of corporate taxes in accordance with the regulations-regulations and the results of the analysi

    Praktik Jual Beli Intan dengan Perantara di Pasar Intan Martapura Kabupaten Banjar

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    Chairullah, 2009. Praktik Jual Beli Intan dengan Perantara di Pasar Intan Martapura Kabupaten Banjar. Pembimbing (I) Drs. H. Fathurrahman Azhari, dan Pembimbing (II) Fuad Luthfi, S.Ag, MH. Penelitian ini dilatar belakangi dari adanya Praktik Jual Beli Intan dengan Perantara di Pasar Intan Martapura Kabupaten Banjar. Tujuan penelitian ini untuk mengetahui praktik jual beli intan dengan perantara dan alasan yang melatarbelakangi perantara dalam melakukan praktik jual beli intan serta tinjauan hukum Islam terhadap praktik jual beli intan dengan perantara di pasar Intan Martapura Kabupaten Banjar. Untuk menjawab permasalahan ini, penulis melakukan penelitian lapangan (field research) yang bersifat studi kasus terhadap 6 kasus praktik jual beli intan dengan perantara di pasar intan Martapura Kabupaten Banjar. Penggalian data menggunakan teknik wawancara dengan mengadakan tanya jawab langsung kepada responden. Data tersebut kemudian diolah dengan editing, interpretasi, klasifikasi dan matriks, kemudian dianalisis dengan mengacu kepada hukum Islam (fikih Muamalah). Dari hasil penelitian ditemukan bahwa gambaran praktik jual beli dengan perantara secara umum dapat dilihat dari dua sisi, yaitu sisi negosiasi perantara terhadap pemilik barang dan negosiasi perantara terhadap pembeli untuk mendapatkan pinjaman barang dan mendapatkan keuntungan lebih dari sekedar fee. Namun dalam negosiasi ini terdapat kebohongan yang dilakukan perantara, juga ketidak amanahannya terhadap kepercayaan pemilik barang dengan melakukan penitipan barang kepada orang lain tanpa sepengetahuan pemilik barang. Dalam hukum Islam hal ini tidak dibolehkan (dilarang). Dari hasil data ini kemudian dianalisis dengan menggunakan tinjauan hukum Islam, dan ditemukan bahwa gambaran praktik yang dilakukan perantara pada kasus-kasus ini tidak dibenarkan dalam syari’at Islam (fikih muamalah) dan keuntungan yang didapat perantara tidak sah (haram), karena adanya kebohongan dan terdapat unsur kecurangan maupun manipulasi terhadap pemilik barang dan pembeli

    Peningkatan Kemampuan Baca Tulis Al-Qur’an Melalui Metode Latihan dan Khat Pada Siswa Kelas 5 Sekolah Dasar Negeri Kuripan I Kecamatan Banjarmasin Timur Kota Banjarmasin

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    H. Chairullah. 2009. Peningkatan Kemampuan Baca Tulis Al-Qur’an Melalui Metode Latihan dan Khat Pada Siswa Kelas 5 Sekolah Dasar Negeri Kuripan I Kecamatan Banjarmasin Timur Kota Banjarmasin. Skripsi, Jurusan Pendidikan Agama Islam, Fakultas Tarbiyah. Pembimbing : (I) Drs. H. Alfian Khairani, M.Pd.I, (II) Drs. H. Mujiansyah, M.Pd Penelitian tindakan kelas ini mengemukakan tentang peningkatan kemampuan baca tulis Al-Qur’an melalui metode latihan dan khat pada siswa kelas 5 Sekolah Dasar Negeri Kuripan I Kecamatan Banjarmasin Timur Kota Banjarmasin, dengan rumusan masalah bagaimana penggunaan metode latihan dan khat pada materi baca tulis Al-Qur’an dan apakah dapat meningkatkan kemampuan baca tulis Al-Qur’an dalam mata pelajaran Pendidikan Agama Islam siswa kelas 5 SDN Kuripan I Banjarmasin. Tujuan dari penelitian ini adalah untuk meningkatkan kemampuan siswa dalam baca tulis Al-Qur’an melalui metode Latihan dan Khat, dan untuk mengetahui apakah dengan penggunaan metode latihan dan khat dapat meningkatkan kemampuan siswa dalam baca tulis Al-Qur’an. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian tindakan kelas (classroom action research). Penelitian tindakan kelas ini dilakukan di kelas V Sekolah Dasar Negeri Kuripan I Kecamatan Banjarmasin Kota Banjarmasin dengan jumlah siswa 34 orang yang terdiri dari 15 orang siswa laki-laki dan 19 orang siswa perempuan. Jenis data dalam penelitian ini adalah berupa data kuantitatif dan kualitatif yang terdiri dari tes hasil belajar, hasil lembar observasi pembelajaran dan hasil lembar observasi aktivitas siswa dalam kegiatan pembelajaran. Selanjutnya dianalisis secara deskriftif menggunakan teknik persentase. Dari hasil penelitian tidakan kelas ini ditemukan bahwa telah terjadi peningkatan nilai hasil tes siswa yang cukup signifikan dengan adanya penggunaan metode latihan dan khat dalam pembelajaran baca tulis Al-Qur’an. Hal ini terbukti pada pertemuan pertama siklus I rata-rata nilai tes siswa 6,53 dan pertemuan kedua siklus I rata-rata nilai tes siswa 6,82 dan siklus kedua pertemuan pertama nilai rata-rata7,56 dan pada pertemuan kedua siklus II nilai rata-rata siswa 7,82 dengan penggunaan metode latihan dan khat ini dapat meningkatkan kemampuan siswa dalam baca tulis Al-Qur’an karena dengan metode ini dapat membangkitkan minat dan motivasi siswa untuk lebih giat lagi belajar baca tulis Al-Qur’an

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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