23 research outputs found
IMPLEMENTASI PASAL 17 PERATURAN DAERAH KOTA MALANG NOMOR 2 TAHUN 2014 TENTANG PERLINDUNGAN DAN PEMBERDAYAAN PENYANDANG DISABILITAS (Studi di Dinas Sosial Di Kota Malang)
No full textMuhammad Fahmi Abdillah Mahri, Lutfi Effendi, S.H., M.Hum., Dr. Shinta Hadiyantina, S.H., M.H. Fakultas Hukum Universitas Brawijaya Email: [email protected]  ABSTRAK Penelitian ini bertujuan untuk Untuk mengetahui dan menganalisis Implementasi Pasal 17 Peraturan Daerah Kota Malang Nomor 2 Tahun 2014 dalam pemenuhan hak pendidikan bagi penyandang disabilitas di Kota Malang dan mengidentifikasi kendala yang mempengaruhi serta solusi untuk mengatasi hal tersebut. Penelitian ini menggunakan metode Yuridis Empiris. Kemudian menggunakan bahan hukum primer dan sekunder diperoleh penulis dan dianalisis dengan teori implementasi kebijakan Van Meter Van Horn. Hasil penelitian menunjukan Implementasi Pasal 17 Peraturan Daerah Kota Malang Nomor 2 Tahun 2014 sudah berjalan dengan cukup baik apabila dikaji dari variabel ukuran dasar kebijakan, sumber-sumber kebijakan, komunikasi antar organisasi, karakteristik agen pelaksana, disposisi atau kecenderungan implementator dan kondisi lingkungan sosial, politik dan ekonomi, Pemenuhan hak pendidikan bagi penyandang disabilitas telah terpenuhi dan memiliki hak yang sama dalam mengenyam pendidikan sama halnya dengan masyarakat pada umumnya. Kendala yang ada dapat diatasi dengan solusi seperti penambahan UPT, koordinasi yang terpadu hingga tingkat RT/RW dan sosialisasi mengenai hak penyandang disabilitas dalam memperoleh pendidikan. Kata Kunci : Disabilitas, Implementasi, Peraturan Daerah ABSTRACT Purpose of this study to know and analyze the Implementation of Article 17 of Malang City Regulation No. 2 of 2014 in the fulfillment of the right to education for persons with disabilities in Malang and identify the constraints that affect and solutions to overcome it. This research uses Juridical Empirical method. Then using the material of primary and secondary law obtained by the author and analyzed by Van Meter and Van Horn policy implementation theory. The result of the research shows the Implementation of Article 17 Malang City Regulation Number 2 Year 2014 has been running well enough if it is studied from policy base size variable, policy sources, inter-organizational communication, implementation agent characteristic, disposition or tendency of implementer and social environment, and the economy, the fulfillment of the right to education for persons with disabilities has been fulfilled and have the same rights in education as well as the general public. The existing constraints can be overcome with solutions such as UPT addition, integrated coordination up to RT / RW level and socialization on the rights of People with disabilities to obtain education. Keywords: Disability, Implementation, Local RegulationÂ
Pengaruh Tingkat Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Timur
No full textPeranan pajak terhadap pendapatan negara sangat dominan pada masa
sekarang ini. karena merupakan cerminan dari kegotong royongan masyarakat dalam
pembiayaan suatu negara. Banyaknya wajib pajak yang masih belum menjadi wajib
pajak patuh tentunya menjadi hambatan dalam proses peningkatan penerimaan pajak
nasional.Besarnya realisasi kewajiban wajib pajak dalam membayar Pajak
Penghasilan pasal 21 tidak lepas kaitannya dengan prosedur yang telah dibuat oleh
Direktorat Jenderal Pajak. Terlepas dari itu, kesadaran dan pengetahuan wajib pajak
akan kewajiban pajak sangatlah penting
Dalam penelitian ini jenis data yang dipakai adalah data primer dan sekunder.
data diperloeh langsung dari KPP Pratama Medan Timur dan juga mengumpulkan
informasi dari berbagai sumber seperti buku, jurnal,buku elektronik (e-book), dan
situs-situs yang berisikan undang-undang mengenai PPh. Penulis juga
mengumpulkan data yang lain dari tugas akhir dan skripsi tahun sebelumnya yang
berkaitan dengan PPh.
Hasil dari penilitian ini menunjukkan bahwa penerimaan pajak penghasilan
orang pribadi relatif mempengaruhi penerimaan pajak penghasilan di KPP Pratama
Medan Timur.The role of taxes on state income is very dominant at this time. because it is a
reflection of community cooperation in financing a country. The large number of
taxpayers who are still not obedient taxpayers is certainly an obstacle in the process
of increasing national tax revenue. The magnitude of the realization of taxpayer
obligations in paying Income Tax Article 21 cannot be separated from the procedures
established by the Directorate General of Taxes. Apart from that, taxpayer awareness
and knowledge of tax obligations is very important
In this study, the types of data used are primary and secondary data. data is
obtained directly from KPP Pratama Medan Timur and also collects information
from various sources such as books, journals, electronic books (e-books), and
websites containing laws regarding income tax. The author also collects other data
from the previous year's final project and thesis related to Income Tax.
The results of this study indicate that personal income tax revenue relatively
affects income tax revenue at KPP Pratama Medan Timur.82 HalamanKertas Karya Diplom
Kontribusi Pajak Penerangan Jalan Pada Pajak Daerah Kota Medan ((Studi Kasus : Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan)
No full textStreet Lighting Is One Of The Obligations Of Local Governments To Meet Community Needs, Namely In Terms Of Public Street Lighting, Especially At Night. In Medan City Itself, Street Lighting In Medan City Has Rules Regarding The Amount Of PPJ Which Are Summarized In Medan City Regional Regulation Number 16 Of 2011.
In This Case, The Type Of Data Used Is Secondary Data Due To The Covid-19 Pandemic, Such As Taxation Books, Journals, Electronic Books (E-Books), News About Street Lighting Taxes, And Sites Containing Laws Regarding Taxation And Taxes. Street Lighting. The Author Also Collects Other Data From The Previous Year's Final Project Related To Street Lighting Tax And The Data Collection Method Carried Out By The Researcher Is To Use The Interview Method And Direct Field Observation.
The Results Of This Study Show That The Street Lighting Tax Collection Has Been Maximized, Because From 2017-2019 It Has Always Reached And Even Exceeded The Target Of This Data, The Authors See The Possibility That Street Lighting Tax Collection In Medan Is Good.Penerangan Jalan Ialah Salah Satu Kewajiban Pemerintah Daerah Untuk Memenuhi Kebutuhan Masyarakat Yaitu Dalam Hal Penerangan Jalan Umum Terlebih Di Malam Hari. Di Kota Medan Sendiri Penerangan Jalan Kota Medan Memiliki Aturan Tentang Besaran PPJ Yang Terangkum Dalam Peraturan Daerah Kota Medan Nomor 16 Tahun 2011.
Dalam Hal Ini Jenis Data Yang Dipakai Adalah Data Sekunder Karena Adanya Pandemi Covid-19, Seperti Buku Perpajakan, Jurnal, Buku Elektronik (E-Book), Berita Seputar Pajak Penerangan Jalan, Dan Situs-Situs Yang Berisikan Undang-Undang Mengenai Perpajakan Dan Pajak Penerangan Jalan. Penulis Juga Mengumpulkan Data Yang Lain Dari Tugas Akhir Tahun Sebelumnya Yang Berkaitan Dengan Pajak Penerangan Jalan Dan Metode Pengumpulan Data Yang Dilakukan Oleh Peneliti Adalah Menggunakan Metode Wawancara Dan Observasi Langsung Kelapangan.
Hasil dari penilitian ini menunjukan bahwa pemungutan pajak penerangan jalan sudah maksimal, karena dari tahun 2017-2019 selalu mencapai dan bahkan melebihi target dari data tersebut penulis melihat kemungkinan sudah baiknya pemungutan pajak penerangan jalan di kota Medan.76 HalamanKertas Karya Diplom
Kontribusi Pajak Penerangan Jalan Pada Pajak Daerah Kota Medan ((Studi Kasus : Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan)
No full textStreet Lighting Is One Of The Obligations Of Local Governments To Meet Community Needs, Namely In Terms Of Public Street Lighting, Especially At Night. In Medan City Itself, Street Lighting In Medan City Has Rules Regarding The Amount Of PPJ Which Are Summarized In Medan City Regional Regulation Number 16 Of 2011.
In This Case, The Type Of Data Used Is Secondary Data Due To The Covid-19 Pandemic, Such As Taxation Books, Journals, Electronic Books (E-Books), News About Street Lighting Taxes, And Sites Containing Laws Regarding Taxation And Taxes. Street Lighting. The Author Also Collects Other Data From The Previous Year's Final Project Related To Street Lighting Tax And The Data Collection Method Carried Out By The Researcher Is To Use The Interview Method And Direct Field Observation.
The Results Of This Study Show That The Street Lighting Tax Collection Has Been Maximized, Because From 2017-2019 It Has Always Reached And Even Exceeded The Target Of This Data, The Authors See The Possibility That Street Lighting Tax Collection In Medan Is Good.Penerangan Jalan Ialah Salah Satu Kewajiban Pemerintah Daerah Untuk Memenuhi Kebutuhan Masyarakat Yaitu Dalam Hal Penerangan Jalan Umum Terlebih Di Malam Hari. Di Kota Medan Sendiri Penerangan Jalan Kota Medan Memiliki Aturan Tentang Besaran PPJ Yang Terangkum Dalam Peraturan Daerah Kota Medan Nomor 16 Tahun 2011.
Dalam Hal Ini Jenis Data Yang Dipakai Adalah Data Sekunder Karena Adanya Pandemi Covid-19, Seperti Buku Perpajakan, Jurnal, Buku Elektronik (E-Book), Berita Seputar Pajak Penerangan Jalan, Dan Situs-Situs Yang Berisikan Undang-Undang Mengenai Perpajakan Dan Pajak Penerangan Jalan. Penulis Juga Mengumpulkan Data Yang Lain Dari Tugas Akhir Tahun Sebelumnya Yang Berkaitan Dengan Pajak Penerangan Jalan Dan Metode Pengumpulan Data Yang Dilakukan Oleh Peneliti Adalah Menggunakan Metode Wawancara Dan Observasi Langsung Kelapangan.
Hasil dari penilitian ini menunjukan bahwa pemungutan pajak penerangan jalan sudah maksimal, karena dari tahun 2017-2019 selalu mencapai dan bahkan melebihi target dari data tersebut penulis melihat kemungkinan sudah baiknya pemungutan pajak penerangan jalan di kota Medan.76 HalamanKertas Karya Diplom
Pendidikan Moral melalui Pembelajaran Kitab Alfiyah ibn Malik di Pondok Pesantren Langitan Tuban
Get PDFKitab Alfiyah of Muhammad bin Abdillah bin Malik al-Andalusi or known as Ibnu Malik is famous for resource of Arabic grammar. It is uncommon to find discourse of the kitab apart from the Arabic grammar. It is the fact that moral values are the other side of its contents, implicitly live in the stanzas. Philosophical worldview makes possible to uncover the moral values, then to interpret it, and to internalize it throung learning activities. This article describes the moral contents, internalization methods, and reflection of the internalization towards santri in Pondok Pesantren Langitan Tuban. With naturalistic paradigm, data were collected through interview, observation, and documentation. Findings shows that moral internalization in the kitab Alfiyah Ibn Malik learning activities was going through modelling, rewards, punishment, building habits, and indoctrination. In addition, author finds 31 moral values within stanzas in the kitab and 12 reflective behaviors by santri.Kitab Alfiyah karya Muhammad bin Abdillah bin Malik al-Andalusi atau yang lebih populer dengan nama Ibnu Malik sangat dikenal sebagai sumber ilmu tata bahasa Arab. Tidak banyak yang mengurai dan meneliti kitab tersebut dalam sudut pandang lain. Padahal ada beberapa substansi yang terkandung di dalamnya, misalnya tentang moral yang tersisip diantara bait-bait isinya. Sudut pandang filosofis diperlukan untuk menyingkap substansi nilai-nilai moral sebelum menginterpretasikannya dan menginternalisasikannya dalam kegiatan pembelajaran. Artikel ini bertujuan untuk mendeskripsikan kandungan nilai moral, metode internalisasinya, dan refleksi hasil internalisasi moral pada santri di Pondok Pesantren Langitan Tuban. Dengan paradigma naturalistik, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Temuan kajian ini menunjukkan bahwa internalisasi moral dalam pembelajaran kitab Alfiyah Ibn Malik disampaikan melalui keteladanan, penghargaan, hukuman, pembiasaan, dan indoktrinasi. Selain itu, peneliti menemukan 31 nilai-nilai moral dalam bait-bait kitab dan 12 perilaku reflektif yang ditunjukkan oleh santri
Teachers Promoting Mathematical Reasoning in Tasks
Get PDFThe phenomenon today in schools is that teachers rarely build student arguments but only accept students' answers. However, teacher activities that always make students 'arguments and support each solution and defend students' arguments without long debates are relevant and exciting to study. This study aims to explain and explore the promotion of mathematics teacher reasoning in tasks in the classroom. The author surveyed teachers who teach mathematics at the junior high level. This research is a qualitative descriptive study with an experimental research design, which begins with a survey of teachers who teach mathematics at the junior high school level in Maluku Province. First, the authors conducted initial observations for one month in several junior high schools in Maluku Province with the guide of the observation instrument for the promotion of teacher reasoning in learning. Second, the writer states that there are three groups of attractive teachers who can promote mathematical reasoning in each of their teachings based on indicators of teachers' mathematical reasoning. Third, the writer created the same math problems for the three teachers and observed how they built students' reasoning and evaluated their thinking efficiently. Finally, the results and surveys were carried out by triangulation with direct trials on seven classes at the junior high level. The results show how teacher actions promoting mathematical reasoning give generalizations or justifications. Teacher actions supporting precise rationale are discussed in more detail in this article.
PEMIKIRAN AQIDAH AHLUSSUNNAH WAL JAMA’AH SYEKH MUHAMMAD AZHARI AL-FALIMBANI DALAM NASKAH PALEMBANG 1842
Get PDFAbstract: Palembang has been known as a center of maritime Malay - Javanese kingdom since the mid- 17th century AD which has the legislation " Simbur cahaya " breath of Islamic law , has grown even Palembang Darussalam Sultanate and established as a center of Islamic studies and Malay literature ( 1750-1820 ) after the decline of Aceh. At the time of Sultan Mahmud Badaruddin I (1724-1757) , Sheikh appeared Syihabuddin bin Abdillah, as a translator and pensyarah book " Jawahir al-tawhid ", and the period of Sultan Ahmad Najamuddin I (1757-1774), Fakhruddin Pack arose as a writer and translator book " treatise fi al - tawhid " , while Sultan Mahmud Bahauddin period (1774-1804) was born Shaykh al-Falimbany Abdusshomad as the author, and no more. Conditions such as supported by a wealth of natural and human resources . Palembang as a center of Islamic studies in the archipelago which bears some leading scholars until the early 19th century AD, has been attacked, occupied and colonized by the British since the year 1227/1812 to 1816. Subsequently moved into the hands of the Dutch . Resistance to foreign imperialism continued through the war berkobarnya sabil until 1821. Penjajahan can destroy potential Muslims. As a result, many al- ulama and santri Falimbani fall as Martyrs \u27 hereafter. Some scholars al- Falimbani appear later generations, diantaranta Shaykh Muhammad Azhari ( SMA ) al-Falimbani ( 1811-1874 ). Year 1255/1839 SMA al - falimbani back to Palembang from the land of Hijaz. Then back to Makkah and make up the book of monotheism titled " Athiyaturrahman fi Aqo idyll of Faith " in 1842 . Year 1261/1844 he married Miss Zaliha binti Demat Wirolaksana. After being in-law Jaya Demat Lieu. He returned to Makkah. In this paper the author will reveal patterns of thought Aswaja contained in the manuscript. The methodology used to approach literary study; This method is similar to qualitative research methods , because it prioritizes explanation , description and analysis of an event or process activity. The method also includes documentation; Explores all types of data. The techique in collecting the data by using; observations, interviews, and documentary studies. Then analyzed through three strands: a) flow reduction activities, b ) the presentation of the data flo , c ) verification flow. Keywords : Palembang, Sheikh Alfalimbani, Manuscript, Tawhee
PEMIKIRAN AQIDAH AHLUSSUNNAH WAL JAMA’AH SYEKH MUHAMMAD AZHARI AL-FALIMBANI DALAM NASKAH PALEMBANG 1842
Get PDFAbstract: Palembang has been known as a center of maritime Malay - Javanese kingdom since the mid- 17th century AD which has the legislation " Simbur cahaya " breath of Islamic law , has grown even Palembang Darussalam Sultanate and established as a center of Islamic studies and Malay literature ( 1750-1820 ) after the decline of Aceh. At the time of Sultan Mahmud Badaruddin I (1724-1757) , Sheikh appeared Syihabuddin bin Abdillah, as a translator and pensyarah book " Jawahir al-tawhid ", and the period of Sultan Ahmad Najamuddin I (1757-1774), Fakhruddin Pack arose as a writer and translator book " treatise fi al - tawhid " , while Sultan Mahmud Bahauddin period (1774-1804) was born Shaykh al-Falimbany Abdusshomad as the author, and no more. Conditions such as supported by a wealth of natural and human resources . Palembang as a center of Islamic studies in the archipelago which bears some leading scholars until the early 19th century AD, has been attacked, occupied and colonized by the British since the year 1227/1812 to 1816. Subsequently moved into the hands of the Dutch . Resistance to foreign imperialism continued through the war berkobarnya sabil until 1821. Penjajahan can destroy potential Muslims. As a result, many al- ulama and santri Falimbani fall as Martyrs \u27 hereafter. Some scholars al- Falimbani appear later generations, diantaranta Shaykh Muhammad Azhari ( SMA ) al-Falimbani ( 1811-1874 ). Year 1255/1839 SMA al - falimbani back to Palembang from the land of Hijaz. Then back to Makkah and make up the book of monotheism titled " Athiyaturrahman fi Aqo idyll of Faith " in 1842 . Year 1261/1844 he married Miss Zaliha binti Demat Wirolaksana. After being in-law Jaya Demat Lieu. He returned to Makkah. In this paper the author will reveal patterns of thought Aswaja contained in the manuscript. The methodology used to approach literary study; This method is similar to qualitative research methods , because it prioritizes explanation , description and analysis of an event or process activity. The method also includes documentation; Explores all types of data. The techique in collecting the data by using; observations, interviews, and documentary studies. Then analyzed through three strands: a) flow reduction activities, b ) the presentation of the data flo , c ) verification flow. Keywords : Palembang, Sheikh Alfalimbani, Manuscript, Tawhee
Efektivitas Kebijakan Dana Desa dalam Pembangunan Ekonomi dan Infrastruktur Pedesaan di Kabupaten Deli Serdang
No full textThis study aimed to determine and analyze The Effectiveness of Village Fund Policy in The Economic Development and Rural Infrastructure in The Deli Serdang Regency. The method of analysis used by the author in this undergraduate thesis is descriptive method, In which this method aimed to systematically collect, analyze and interpret the data through descriptions to reach a conclusion. In the preliminary stages, validity and reliability examination were conducted because the data collected for this undergraduate thesis is a primary data, in which it were collected through interviews and filling out questionnaires. In addition to that, in order to measure the effectiveness of village fund policy, an analysis was conducted to evaluate the particular public policy which is regulatory gap analysis. Regulatory Gap Analysis is one of a tool to assess the performance of the government in terms of policy / public service by comparing factual input and implementation plan.
The research results showed that first, the village fund policy has the role to increased the real income of rural communities. However, it is only recognized by 18% of the people interviewed and the imbalance of income of the rural communities is not so improved after the village fund given by the government. Second, the village fund policy has a role in the replenishment of facilities / physical infrastructure in the rural areas that was recognized by 47% of the people in the study area. Third, the village fund management in the terms of planning, implementation, oversight, and transparency as well as its impact to the society have been executed better but still not fully in line with the expectations of rural communities. Lastly, considering the obstacles that still found in the management of village funds, then the impact that is expected from the village fund toward the economic development and rural infrastructures in rural areas in short term can be said as quite good.Tujuan Penelitian ini dilakukan untuk mengetahui dan menganalisis Efektivitas Kebijakan Dana Desa dalam Pembangunan Ekonomi dan Infrastruktur Pedesaan di Kabupaten Deli Serdang.
Metode analisis yang digunakan penulis dalam skripsi ini adalah metode deskriptif, yaitu metode analisis dengan mengumpulkan data secara sistematis, menganalisis dan menginterpretasikan data dengan melalui gambaran – gambaran sehingga mendapat kesimpulan. Pada tahap awal dilakukan pengujian validitas dan reliabilitas. Hal ini dilakukan karena data yang diperoleh dalam kajian ini merupakan data primer melalui wawancara dan pengisian angket. Selain itu, untuk mengukur efektivitas kebijakan dana desa maka dilakukan analisis mengevaluasi kebijakan publik yaitu analisis kesenjangan kebijakan. Analisis kesenjangan kebijakan adalah suatu alat analisis yang digunakan untuk menilai kinerja pemerintah dalam hal kebijakan/pelayanan publik dengan membandingkan input rencana dan implementasi faktual. Hasil penelitian menunjukkan bahwa pertama, kebijakan dana desa telah berperan memberikan peningkatan pendapatan riil masyarakat pedesaan. Namun, Hal tersebut hanya diakui oleh 18% masyarakat yang diwawancarai dan ketimpangan pendapatan masyarakat masih belum begitu membaik setelah dana desa diberikan oleh pemerintah. Kedua, kebijakan dana desa memiliki peran dalam penambahan sarana dan prasarana fisik di pedesaan yang diakui oleh 47% masyarakat di daerah penelitian. Ketiga, pengelolaan dana desa dalam konteks perencanaan, pelaksanaan, pengawasan dan transparansi serta dampaknya bagi masyarakat sudah dilaksanakan dengan baik namun masih belum sepenuhnya sesuai dengan harapan masyarakat pedesaan. Keempat, mengingat masih banyaknya hambatan yang dijumpai dalam pengelolaan dana desa, maka dampak yang diharapkan dari dana desa terhadap pembangunan ekonomi dan infrastruktur di pedesaan dalam jangka pendek dapat dikatakan cukup baik.117 HalamanSkripsi Sarjan
Optimal Capital Structure of PT Garuda Indonesia Tbk.
No full textAbstract. PT Garuda Indonesia Tbk. is a well-known Indonesian national airline and has several subsidiaries such as PT Aerowisata, PT Sabre Travel Network Indonesia, PT Garuda Maintenance Facility Aero Asia, PT Citilink Indonesia, PT Aero Systems Indonesia, PT Gapura Angkasa and Garuda Indonesia Holiday France. As of April 2020, most of the airline companies has lost many passengers due to the traveling restriction from the government to avoid disease transmission of Coronavirus pandemic. Since then, PT Garuda Indonesia Tbk. should stop some flights to a certain domestic areas and foreign countries and also reduce the amount of passenger up to 50% and do a medical check for all passengers in every flight. Even more, in June 3, 2020, PT Garuda Indonesia is required to pay a maturing debt of USD 500 million to global sukuk limited and government plans to provide a loan of IDR 8.5 trillion or as much as USD 600 million at an exchange rate of IDR 14,000 as of assumed exchange rate in 2020. Considering the recent condition of restriction of flights, reduced amount of passenger, and an increased cost of medical check, the author do a research into this company to determine what company action will PT Garuda Indonesia Tbk. should take. In order to decide whether the company accept the loan or not, the author analyses the current weighted average cost of capital of PT Garuda Indonesia Tbk. and searches the optimal capital structure so as to compare the debt and equity proportion of the current and optimal condition of them. Also, the author find the best alternative financing strategy the company had to take. PT Garuda Indonesia Tbk. currently has 76% of debt and 24% of equity, where the cost of capital is 9.06% and through WACC analysis, the authors have found that the optimal capital structure that PT Garuda Indonesia Tbk. must have to finance the maturing debt so that the value of the company at maximum, and should consist of USD 1,583,506,477 of debt and USD 1,404,241,592 of equity, which is 53% of debt and 47% of equity.Keywords: Weighted Average Cost of Capital, Optimal Capital Structure, PT Garuda Indonesia Tbk
