18 research outputs found
PERBANDINGAN KONSEP DASAR PAJAK PERTAMBAHAN NILAI DI INDONESIA DAN THAILAND
This final project report was prepared by Silma Taqiya Maulani with Student Registration Number 1641211009 entitled "Comparison of Basic Concepts of Value Added Tax in Indonesia and Thailand". This report is prepared based on the results of research conducted by the author at the Republic of Indonesia Embassy office in Bangkok having its address at 600-602 Petchaburi Road Ratchathewi, Bangkok 10400, Thailand. The purpose of preparing this Final Project Report is to find out the basic concepts of Value Added Tax in Indonesia and the basic concepts of Value Added Tax in Thailand as well as a comparison of basic concepts in the two countries. The preparation of this final project uses qualitative methods with a descriptive approach.
The results of this study indicate that the basic concept of Value Added Tax (VAT) in both countries has many similarities. However, the applicable rates based on the rules that apply in both countries are different. Value Added Tax (VAT) in Indonesia is regulated in Law Number 42 of 2009 as amended from Law Number 8 of 1983 with a rate of 10% for domestic VAT and 0% for exports. Whereas in Thailand Value Added Tax is regulated in Revenue Code Chapter 4 Value Added Tax with the rate used is 7% for domestic VAT and 0% for exports. Value Added Tax (VAT) contributes positively to both countries even though it does not experience an upward trend every year. Thailand has a higher percentage of VAT receipts compared to Indonesia, which is 7% for Thailand and 10% for Indonesia. Indonesia's state VAT receipts are more volatile each year compared to Thailand
Tanggapan siswa Kelas XI Tata Busana Terhadap Penggunaan Metode Kooperatif Model Jigsaw pada Mata Pelajaran Dasar Desain di SMK Negeri 1 Turen
ABSTRAK Pembelajaran kooperatif model Jigsaw adalah sebuah model pembelajaran yang menitik beratkan pada kerja kelompok siswa dalam bentuk kelompok kecil. metode ini telah digunakan siswa kelas X tata busana di SMK Negeri 1 Turen sejak awal semester genap yaitu bulan Febuari sampai dengan bulan April 2016, namun belum pernah dilakukan penelitian pada metode ini untuk mengetahui sejauh mana tingkat keberhasilan metode ini. Tanggapan/respon siswa dilihat dari respon evaluatif kognitif, respon evaluatif afektif dan respon evaluatif psikomotor.Penelitian ini menggunakan rancangan deskriptif-kuantitatif untuk menjawab pertanyaan diatas. Dalam hal ini, Subyek penelitian adalah siswa kelas X Tata Busana SMK Negeri 1 Turen semester genap 2015/2016 yang telah menggunakan metode kooperatif model Jigsaw pada kompetensi dasar desain dengan materi prinsip desain. Instrumen penelitian menggunakan Kuesioner/angket dan Analisis hasil penelitian dideskripsikan dengan menggunakan rata-rata (persentase).Hasil penelitian ini menunjukkan bahwa tanggapan siswa terhadap penggunaan metode kooperatif model Jigsawpada siswa kelas X Busana Butik 2 SMK Negeri 1 Turen dapat membawa perubahan yang lebih baik terhadap pengalaman belajarnya. Sebanyak 12 responden atau 21,43% menjawab sangat setuju, sebanyak 43 responden atau 73,21% menjawab setuju dan sebanyak 3 responden atau 5,36% responden menjawab kurang setuju. Berdasarkan hasil pengumpulan data, metode kooperatif model Jigsaw ini memiliki beberapa kelebihan diantaranya dapat mengembangkan hubungan antar pribadi positif siswa, menerapkan bimbingan sesama teman, pemahaman materi lebih dalam, dan dapat meningkatkan kemampuan siswa dalam mengingat. Namun masih ada sebagian kecil siswa yang menjawab kurang setuju terhadap pembelajaran menggunakan metode kooperatif model Jigsaw, hal ini disebabkan karena siswa tersebut kurang berminat terhadap mata pelajaran dasar desain. Oleh karena itu disarankan hendaknya guru dapat mengembangkan keterampilan mengajar dengan menggunakan metode pembelajaran kooperatif model jigsaw untuk mata pelajaran yang sesuai guna menanggulangi berbagai permasalahan pembelajaran aktual yang dihadapi dikelas. Bagi siswa diharapkan lebih giat belajar dengan menggunakan metode kooperatif model jigsaw, guna meningkatkan hasil belajar. bagi pihak sekolah juga hendaknya dapat memfasilitasi pembelajaran menggunakan metode kooperatif model Jigsaw
Interpretation of Istitha'ah in Tafsir Al-Azhar and Its Relevance to the Implementation of Indonesian Hajj Pilgrimage During the Covid-19 Pandemic
This paper explains the meaning of istitha'ah in the interpretation of al-Azhar and its relevance to the implementation of the Indonesian pilgrimage during the Covid-19 pandemic. This research is library research, using the research methodology of maudhu'I interpretation. The primary source in this research is the book of Tafsir Al-Azhar written by Haji Abdul Malik Karim Amrullah and published by the Nurul Islam Foundation Jakarta in 1982. This study found that the meaning of istitha'ah in the interpretation of al-Azhar is the provision of piety, because according to Buya Hamka the best provision is piety to Allah SWT. Therefore, the author concludes that the concept of istitha'ah offered by Buya Hamka in the interpretation of al-Azhar seems irrelevant if it is applied to the implementation of the pilgrimage during the Covid-19 pandemic, because it is not in harmony with the concept of al-maqasid al-syariah which is centered on to the five benefits, especially the benefit of the soul of Hifzh an-nafs. In addition, Buya Hamka's experience when performing the hajj pilgrimage in 1927 is also impossible to apply at this time, considering the differences in legal rules. Theoretically, this research is expected to contribute to the development of Islamic studies, especially in the field of interpretation, while practically this research is expected to provide scientific explanations to the wider community regarding the problems of implementing the Indonesian Hajj during the Covid-19 pandemi
Interpretation of Istitha'ah in Tafsir Al-Azhar and Its Relevance to the Implementation of Indonesian Hajj Pilgrimage During the Covid-19 Pandemic
This paper explains the meaning of istitha'ah in the interpretation of al-Azhar and its relevance to the implementation of the Indonesian pilgrimage during the Covid-19 pandemic. This research is library research, using the research methodology of maudhu'I interpretation. The primary source in this research is the book of Tafsir Al-Azhar written by Haji Abdul Malik Karim Amrullah and published by the Nurul Islam Foundation Jakarta in 1982. This study found that the meaning of istitha'ah in the interpretation of al-Azhar is the provision of piety, because according to Buya Hamka the best provision is piety to Allah SWT. Therefore, the author concludes that the concept of istitha'ah offered by Buya Hamka in the interpretation of al-Azhar seems irrelevant if it is applied to the implementation of the pilgrimage during the Covid-19 pandemic, because it is not in harmony with the concept of al-maqasid al-syariah which is centered on to the five benefits, especially the benefit of the soul of Hifzh an-nafs. In addition, Buya Hamka's experience when performing the hajj pilgrimage in 1927 is also impossible to apply at this time, considering the differences in legal rules. Theoretically, this research is expected to contribute to the development of Islamic studies, especially in the field of interpretation, while practically this research is expected to provide scientific explanations to the wider community regarding the problems of implementing the Indonesian Hajj during the Covid-19 pandemi
Pengaruh Financial Literacy, Technological Literacy, Financial Capital, Cultural And Social Capital Terhadap Kinerja Umkm di Kota Malang
The study aims to test and analyze the effect of financial literacy, technological literacy, financial capital, cultural and social capital on the performance of MSMEs in Malang City. This research is a type of quantitative research. The data used is primary data using data collection techniques in the form of questionnaires. The population in this research is MSMEs located in Malang City. In this research, the sample was determined using a non-probability sampling method which was then calculated using the Slovin formula with the result of 100 samples needed for this research to make the sample technically representative. In distributing the questionnaire the author used a sampling technique based on certain criteria or purposive sampling. The statement instrument in this research was adapted from previous studies, then each instrument will be measured using a Likert Scale. The data analysis technique used is multiple linear regression analysis with the data processing tool used, namely Statistical Product and Service Solution (SPSS). The data that has been collected will be tested statistically, namely validity test, reliability test, classical assumption test, and hypothesis test consisting of multiple linear regression tests, f tests for simultaneous hypotheses, t tests for partial hypotheses and coefficient of determination tests.The results of this study indicate that financial literacy does not have a significant and positive effect on the performance of MSMEs in Malang City. Technological literacy does not have a significant and positive effect on the performance of MSMEs in Malang City. Financial capital has a significant and positive effect on the performance of MSMEs in Malang City. Cultural and social capital has a significant and positive influence on the performance of MSMEs in Malang City. Financial literacy, technological literacy, financial capital, and cultural and social capital, if tested together or simultaneously, have a significant and positive effect on the performance of MSMEs in Malang City
PERUMUSAN STRATEGI PEMASARAN UNTUK MENINGKATKAN JUMLAH PELANGGAN PADA PT TRYOE AHSANA NITYA ARDANA (PT TANA)
Jika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui e-mail [email protected], [email protected]
Analisis Laporan Pencatatan Cuti di Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sumatera Utara Medan
<p><em>The Directorate General of Treasury (DJPb) is one of Echelon I under the Ministry of Finance of the Republic of Indonesia which has the task of carrying out budget formulation and implementation, financial management of public service agencies, and government financial accounting and reporting. This agency, which was formed on January 4 2004, has several vertical agencies throughout Indonesia. One of them, the Regional Office of the General of Treasury (Kanwil DJPb) of North Sumatra province which is the focus in writing this report. While the author was carrying out practical work activities (internships) in the general department, several problems occurred, namely in the grouping of employee leave at the regional office of the Directorate General of Treasury. The employee leave data given to the author is still arranged randomly so that the author is given the task of grouping them according to the type of leave. There are several types of leave including sick leave, maternity leave, annual leave, leave for important reasons, and major leave.</em></p>
Acculturation and Preservation of Islam-Bugis Culture of Makarti Jaya River Basin, South Sumatra
This paper describes the process of acculturation and the form of preservation of Islam-Bugis culture in Makarti Jaya River in South Sumatra. This research is a type of field research using qualitative methods. The data in this study were obtained through observation, interview, and documentation techniques. This research found four products of Islamic-Bugis cultural acculturation; Maccera` Aqorang (slaughtering animals before reading a letter that is considered auspicious), Mappanré lebbé (a tradition of reciting the Qur\u27an for prospective brides), cememe mallodung (bathing to remove bad traits before performing the pilgrimage), and Mabbaca Sure` Makkelluna Nabitta (reading the saga of shaving the hair of the Prophet Muhammad Saw). This research succeeded in contributing new treasures in the study of Islamic and Bugis culture, in the multicultural province of South Sumatra. For further researchers, it is recommended to study Islamic-Bugis culture in Makarti Jaya River by using a philological approach, because during the research process the author obtained several ancient texts that were used by the Bugis Makarti Jaya community as a reference in the process of acculturation of Islamic-Bugis culture
The Tijani Tariqa Response to the Covid-19 Pandemic in Indonesia
This article discusses the response of the Tijani congregation at the Zawiyah Islamic boarding school in Garut to the Covid-19 pandemic situation. This research is field research using qualitative methods. This research was conducted at the Zawiyah Islamic Boarding School in Garut, located on Jln. Samarang KM 10 Kampung Surya Tanjung Anom RT 001 RW 010 Samarang Village, Samarang District, Garut Regency, West Java. The data collection technique was through direct observation and in-depth interview techniques, while the data analysis was carried out in a descriptive-analytical way. Based on the data obtained in the research process, the authors found three practices of the Tijani tarekat: wirid (passage of Koran), customary, wadzifah, and hailallah. The practice of wirid and wadzifah are practiced individually in their respective homes. In contrast, the practice of wirid hailalah is carried out in the congregation in the Zawiyah of the Tijani congregation. However, during the Covid-19 pandemic, Sheikh Ikyan urges wirid hailalah to be implemented individually in their respective homes until the Covid-19 pandemic situation improves. Shaykh Ikyan explained that the appeal was a response and cooperation of the Tijani Islamic Boarding School Zawiyah Garut Islamic Boarding School with the government in tackling the Covid-19 outbreak in Indonesia. In addition, the author also found that the Tijani congregation\u27s response to the Covid-19 pandemic situation was to carry out Sheikh Ahmad Tijani\u27s haul in a hybrid way
MENINGKATKAN KEMAMPUAN PRA MENULIS ANAK USIA 4-5 TAHUN MELALUI KEGIATAN FINGER PAINTING: Penelitian Tindakan Kelas pada Anak TK A di Kecamatan Rancaekek
Abstrak: Penelitian ini dilatarbelakangi dari permasalahan yang ditemukan, bahwa kemampuan pra menulis anak masih belum berkembang dengan baik dikarenakan keterampilan motorik halusnya belum testimulasi secara optimal. Dilihat dari permasalahan tersebut, peneliti memutuskan memberikan solusi untuk memperbaiki kualitas belajar yaitu dengan menerapkan kegiatan finger painting sebagai upaya meningkatkan kemampuan pra menulis pada anak kelompok A (Usia 4-5 Tahun). Penelitian ini bertujuan untuk memberikan gambaran proses pembelajaran menggunakan kegiatan finger painting dalam mengembangkan kemampuan pra menulis anak, dan juga untuk mengetahui hasil belajar menggunakan kegiatan finger painting dalam mengembangkan kemampuan pra menulis anak. Metode yang digunakan pada penelitian ini yaitu menggunakan Penelitian Tindakan Kelas (PTK) model Pelton dengan melakukan dua siklus yang masing-masing siklus terdiri dari tiga tindakan. Adapun subjek dari penelitian ini adalah anak-anak kelompok A di TK yang terletak di Kecamatan Rancaekek yang berjumlah 4 orang anak, dengan 2 orang anak laki-laki dan 2 orang anak perempuan. Dalam penelitian ini, data dikumpulkan dengan teknik penilaian, dokumentasi, dan wawancara. Data diambil dengan menggunakan teknik kualitatif dan kuantitatif melalui presentase. Berdasarkan hasil penelitian kemampuan pra menulis anak menggunakan kegiatan finger painting dapat dikatakan meningkat dan berhasil walaupun terdapat beberapa kendala seperti kurang baiknya suasana hati anak selama kegiatan yang berpengaruh pada hasil belajar. Dari hasil pembahasan yang penulis lakukan pada BAB IV, dapat ditarik kesimpulan bahwa pembelajaran pra menulis dengan menggunakan kegiatan finger painting dapat meningkatkan hasil belajar anak. Oleh karena itu, penulis menyarankan untuk menerapkan kegiatan finger painting sebagai salah satu alternatif dalam upaya meningkatkan hasil kemampuan pra menulis anak
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This research is motivated by the problems found, that children's pre-writing abilities are still not well developed because their fine motor skills have not been tested optimally. Judging from these problems, the researchers decided to provide a solution to improve the quality of learning by implementing finger painting activities as an effort to improve pre-writing abilities in group A children (age 4-5 years). This study aims to provide an overview of the learning process using finger painting activities in developing children's pre-writing abilities, and also to find out the learning outcomes using finger painting activities in developing children's pre-writing abilities. The method used in this research is using the Pelton model Classroom Action Research (CAR) by conducting two cycles, each cycle consisting of three actions. The subjects of this study were group A children in Kindergarten located in Rancaekek Subdistrict, totaling 4 children, with 2 boys and 2 girls. In this study, data were collected by assessment, documentation and interview techniques. Data was taken using qualitative and quantitative techniques through percentages. Based on the results of research on children's pre-writing abilities using finger painting activities it can be said to have increased and succeeded even though there were several obstacles such as the child's poor mood during activities which had an effect on learning outcomes. From the results of the discussion that the author did in CHAPTER IV, it can be concluded that pre-writing learning using finger painting activities can improve children's learning outcomes. Therefore, the authors suggest implementing finger painting activities as an alternative in an effort to improve the results of children's pre-writing abilities
