176 research outputs found
Dampak Kualitas Pelayanan Dan Efektivitas Pengawasan Terhadap Kepatuhan Wajib Pajak Badan Dengan Kompetensi Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Medan Polonia Kota Medan
Get PDFAbstrack: The purpose of this study is to examine and analyze the effect of service quality and effectiveness of supervision on corporate taxpayer compliance, testing and analyzing competence can moderate the relationship between service quality and effectiveness of supervision with corporate taxpayer compliance at Medan Polonia Tax Office, Medan City. In collecting data, this study distributed questionnaires to 99 respondents registered at KPP Pratam Medan Polonia in 2017 through probability sampling. Data analysis techniques using multiple regression (multiple regresion analysis) and residual tests using the concept of lack of fit. The results found: first, the quality of account representative services has a positive and significant impact on corporate taxpayer compliance; secondly, the effectiveness of account representative oversight has a positive and significant effect on corporate taxpayer compliance; third, the quality of account representative services and the effectiveness of account representative oversight has a significant (real) effect on corporate taxpayer compliance; and fourth, account representative competencies do not moderate the relationship between the quality of account representative services and the effectiveness of account representative oversight of corporate taxpayer complianceAbstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas pelayanan dan efektivitas pengawasan terhadap kepatuhan wajib pajak badan, menguji dan menganalisis kompetensi dapat memoderasi hubungan antara kualitas pelayanan dan efektivitas pengawasan dengan kepatuhan wajib pajak badan pada Kantor Pelayanan Pajak Medan Polonia, Kota Medan. Dalam pengumpulan data penelitian ini menyebarkan angket kepada 99 responden yang terdapaftar di KPP Pratam Medan Polonia Tahun 2017 melalui probability sampling. Teknik analisis data menggunakan regresi berganda (multiple regresion analysis) dan uji residual menggunakan konsep lack of fit. Hasil penelitian menemukan: pertama, kualitas pelayanan account representative memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan; kedua, efektivitas pengawasan account representative berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan; ketiga, kualitas pelayanan account representative dan efektivitas pengawasan account representative berpegaruh signifikan (nyata) terhadap kepatuhan wajib pajak badan; dan keempat, kompetensi account representative tidak memoderasi hubungan antara kualitas pelayanan account representative dan efektivitas pengawasan account representative terhadap kepatuhan wajib pajak bada
Analisis Penerapan Akuntansi Keuangan Pada Pemerintahan Desa Alim Kecamatan Batang Cenaku Kabupaten Indragiri Hulu
Get PDFThe purpose of this research was carried out in Alim Village, Batang Cenaku District, Indragiri Hulu Regency to find out how the appropriateness of the accounting application with the General Acceptance Accounting Principles. The types of data used by the author are primary data and secondary data. Primier data is data obtained from direct interviews with the treasurer of the village of Alim regarding the history of the establishment of the village of Alim, and the process of compiling village financial reports. Secondary Data There is data obtained from documents related to Alim Village, for example, village vision and mission, notebooks and Village Financial Reports. The data collection technique used by the writer is a survey method, namely by means of observation and interviews. While the analysis of this research uses descriptive analysis using qualitative methods. The results of this study indicate that some of the shortcomings of the financial reports presented by the village of Alim are not making general journals, not depreciating fixed assets, not recording ending inventory balances. It can be seen that the Implementation of Financial Accounting in Alim Village is not yet fully in accordance with the Generally Accepted Accounting Principles
Urgensi Kode Etik Guru dalam Membentuk Karakter Siswa: Studi Pemikiran KH. Hasyim Asy’ari
Get PDFK.H. Hasyim Asy'ari in formulating the teacher's code of ethics, he first looked at the teacher as a profession that was very sacred and loaded with values of worship. The task of the teacher is not only limited to the activity of providing teaching, but also to provide education in the real sense. Namely directing students to have noble character and personality and noble behavior in accordance with religious and ethical norms. This paper aims to examine the code of ethics of a teacher described by KH. Hasyim Ash'ari in Chapters 5 through 8 of the book of Adab al-‘Alim wa al-Muta’allim. Using library research methods by taking several discussion points related to the purpose of writing. And among the results of this study are: 1. The Adabul Book ‘Alim Wal Muta’allim is one of the monumental works of KH Hasyim Asy’ari who talks about morals for education practitioners. 2. The author can pull some of the main substances that the author classifies into 5 important points, namely: related to the nature of the teacher; teacher as a profession; basic concepts of teaching / educating; teaching / educating methods; and the progression of KH. Hasyim Asy'ari about the teacher's code of ethics. 3. Teacher code of conduct formulated by KH. Hasyim Asy'ari has a significant level of relevance, especially regarding efforts to realize the ideals and goals of national education.
Keywords: Code of ethic, KH. Hasyim Asy’ari, Adabul Alim wal Mutaallim
Sri Lankan author Passi Alim and his Arabic teaching methodology for non-native speakers
Get PDFLanguage is one of the most important means by which people exchange opinions and ideas and show their daily feelings
and needs in life. More than four hundred and sixty-seven million people speak the Arabic language around the world
and Islam is based on this language. Learning Arabic takes an essential place among Muslims because of the Holy Quran
and Hadith as a crucial source of Islamic legislation. Each profession has a unique method or methods to achieve its
success. The teaching profession is valuable work with an important responsibility. The teacher of the Arabic language
needs to be interested in an independent way to achieve the educational, psychological objectives by teaching and
learning process. This study describes the contribution of Passy Alim and his teaching methodology because it seems
that he followed to train children to read the Holy Quran with a valuable way in his book “Thadreesul Quran”. This
research targets to identify Sheikh Passy Alim, and his contributions to the Arabic language, show the advantages of the
book Thadreesul Quran with the introduction and description of the methodology of Sheikh Passi Alim through his
book for teaching the Holy Quran which he followed in his writing. To achieve these objectives, the researcher uses
the descriptive and analytical approach to reach the desired results. One of the most important conclusions reached by
the researcher during this study is that Sheikh Passi Alim is a famous writer who has written many books in the Arabic
language in the field of teaching, especially his book Thadreesul Quran where he followed a sound methodology,
concerns individual differences and follows an easy way to read the Holy Quran by all children. It also recommends the
importance of reviving Arabic teaching in the Sri Lankan society and introducing it into the educational curriculum in
schools and universities in order to develop the teaching skills of this language and make active generations in the field
of teaching
Sosialisasi Gerakan Menabung
No full textSosialisasi adalah salah satu sarana yang mempengaruhi kepribadian seseorang. Sosialisasi biasa di sebut sebagai teori mengenai peranan (role theory). Karena dalam proses sosialisasi diajarkan peran-peran yang harus dijalankan oleh individu. Menabung saat ini merupakan hal yang penting. Menabung sudah mulai ditanamkan sejak dini oleh beberapa orang tua kepada anaknya. Karena tabungan memiliki peranan penting di masa depan. Menabung berarti menyisihkan sebagian uang kita miliki untuk disimpan. Menabung merupakan salah satu cara untuk mengelola uang. Menabung yang paling mudah adalah di rumah karena dapat dilakukan setiap waktu namun menabung yang paling aman adalah di lembaga keuangan seperti bank, karena di jamin keamanannya. Memiliki kebiasaan menabung sudah jelas sangat berguna untuk masa depan. Menabung adalah menyimpan sejumlah uang agar dapat digunakan di kemudian hari jika diperlukan. Semakin banyak duit yang ditabung maka semakin baik. Kegiatan sosialisasi ini dilaksanakan di Madrasah Aliyah Swasta Taman Pendidikan Islam Medan. Kegiatan didasari oleh himbauan Presiden Joko Widodo pada 31 Oktober 2016 mengkampanyekan “Ayo Menabung” dalam rangka hari Menabung Nasional di Jakarta Covention Center
Analisis Penerapan Akuntansi Keuangan Pada Pemerintah Desa Sei Alim Hassak Kecamatan Sei Dadap Kabupaten Asahan
Get PDFThe purpose of this research is to find out whether the accounting implementation carried out by Sei Alim Hassak Village, Sei Dadap District, Asahan Regency is in accordance with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines, trial balance and work sheet. In addition, in the Village Property Wealth Report, the number of assets acquired in 2018 is not reported in the 2019 Village Property Report. The data collection techniques used by the author, namely in this study were interviews and documentation. While the data analysis technique used is descriptive method. The results of this study indicate that the Financial Accounting Research in Sei Alim Hassak Village, Sei Dadap District, Asahan Regency is not fully in accordance with the 2015 IAI-KASP Village Financial Accounting Assistance Guidelines
Rootstock Effect of Auto- and Allotetraploid Citron (Citrullus lanatus var. citroides) on Hydroponically Grown Cucumber Under Salt Stress
Get PDF© 2022, The Author(s), under exclusive licence to Springer-Verlag GmbH Deutschland, part of Springer Nature.A hydroponic experiment was conducted to assess whether grafting with citroides rootstocks could improve the salt tolerance of cucumber. One cucumber cultivar (Mercur F1) was grafted onto six diploid and tetraploid (auto and allo) citroides genotypes and the commercial rootstocks Argentario and RS841. Plants were grown in hydroponic culture at two electrical conductivity (EC) levels (control at 1.5 dS m−1 and salt at 6.0 dS m−1). Hydroponic salt stress led to a significant reduction in biomass growth of both grafted and nongrafted cucumbers. However, the plants least affected by salt stress were those grafted onto tetraploid citroides rootstocks. The leaf nutrient uptake of cucumber plants was significantly (p < 0.001) affected by salt, graft combination, and the salt × graft interaction. Ion leakage was significantly increased by salt application, and rootstock genotypic variation was significant. While the highest amount of proline was measured in plants grafted onto RS841 and N7T, the lowest amount of proline was determined in nongrafted control plants. Antioxidative enzyme activities were significantly affected by rootstocks under both control and salt-stress conditions. In this study, all graft combinations showed increased superoxide dismutase, catalase, and peroxidase activities with salt application, which differed according to rootstock genotypes. Tetraploid citroides cultivars have high rootstock potential for cucumber and their significant contribution to salt tolerance was closely associated with inducing physiological and biochemical responses of scions. These traits could be useful for the selection and breeding of salt-tolerant rootstocks for sustainable agriculture in the future
Casing design considerations for horizontal wells
No full textHorizontal Drilling is now a well established technique with growing popularity for exploiting a number of reservoirs which would otherwise be noncommercial. However, a horizontal well requires a substantial engineering work compared to conventional directional drilling. Significant advances in drilling technology have made it possible to drill horizontally in almost any situation by using very specialized tools. But some inherent weaknesses to this technique still exist, like casing design. Most of the reported horizontal wells are completed with open hole or slotted linear. This type of completion is simple and inexpensive, but may not furnish enough support to the walls of the well to allow for long well life. This paper discusses casing design considerations for horizontal wells. It addresses the type and nature of loads applied on casing strings set in horizontal wells; examples of these loads are torque and drag, formation subsidence, effect of perforations, and bending loads. A design method for casing string under loads that prevail in horizontal wells is also included. The proposed design method shows that the horizontal section needs high collapse resistance pipe or thick-wall pipe to avoid casing failure due to non-conventional loads that prevails in horizontal wells
Character Building Di Abad 12 Masehi: Kajian Dan Analisis Pendidikan Akhlak dalam Kitab Ta’lim Muta’Alim
No full textIn line with the vast development of science and technology, it is needed education development which in accordance with the need of current development by considering its positive and negative impacts. The process of education on the attitude or moral values got more attention in 12th century. He was Az-Zarnuji, the author of Ta’lim Muta’alim. This paper tries to dig Az-Zarnuji thought written on His Book mainly about moral education which well known by character buildin
KONSEP ADAB GURU DAN MURID DALAM KITAB ADABUL ‘ALIM WAL MUTA’ALLIM KARYA KH. MUHAMMAD HASYIM ASY’ARI DAN RELEVANSINYA PADA JENJANG PENDIDIKAN DASAR
Get PDFAndika Duwi Saputra, 2023. The concept of teacher and student etiquette in the book Adabul 'Alim Wal Muta'allim by KH. Muhammad Hasyim Asy'ari and its Relevance in Basic Education. Thesis . Undergraduate Program (S-1), Department of Madrasah Ibtidaiyah Teacher Education, Faculty of Islamic Religion, Muhammadiyah University Ponorogo. Supervisor: (1) Dr. Katni, M.Pd.I (II) Nurul Abidin, M.Ed
Keywords: Adab, Hasyim Asy'ari, Teacher, Student
An educator has an important role in shaping the intelligence of students in developing their thinking potential and spiritual potential, so as to create a generation that is able to lead themselves, their people and national civilization. Apart from teaching knowledge to students, the teacher's role must also be able to act as a parent to their students.
The task of educators, apart from teaching subject matter, is also to supervise the development of the character and morals of their students. With this book, researchers are able to understand the concept of etiquette that teachers must use in conveying knowledge to their students and the etiquette of a student in receiving knowledge from a teacher as stated in the Concept of Teacher and Student Adab in the Book of Adabul 'Alim Wal Muta'alim by KH. Hasyim Asy'ari and its relevance to basic education.
In this research the author used a qualitative approach with a library study type of research. This research involves searching and using literature, journals, books, papers, and other sources relevant to the research topic. Literary research is often carried out to gain an in-depth understanding of the subject under study, analyze existing theories and support or test hypotheses. The data collected in this research is in the form of quotations, summaries or syntheses from relevant sources. In this research, the data collection technique used by the author in preparing this thesis was from the book Adabul Alim wal Muta'allim, as well as other documentary books that are relevant to the research discussion.
The conclusions from the results of the research conducted by the researcher are: (1) Teacher etiquette consists of three topics including: etiquette towards oneself, etiquette towards lessons, and etiquette towards students; There are three topics of student etiquette, including: etiquette towards oneself, etiquette towards the teacher, and etiquette towards lessons and relationships with the teacher and colleagues. (2) Meanwhile, the relevance of the adabul book 'Alim wal muta'allim by KH. Hasyim Asy'ari with basic level education, namely through the application of teacher and student etiquette that has been taught and has relevance to basic level education, including: developing noble morals, increasing discipline and order, strengthening relationships between teachers and students, as well as encouraging cooperation and mutual respect between teachers and students
- …
