560 research outputs found
Enhancing the Smkn 8 Malang’s Tenth Graders’ Vocabulary Mastery through Listening to English Songs
No full textABSTRAK Based on an observation done by the researcher, it was found that students of X METRO D had some problems in understanding new vocabulary items taught by the teacher. One of their problems was that they get bored easily because the class atmosphere did not make them enjoy. As a result, thestudents did not enjoy their teaching and learning activity. In this study, the researcher used CAR (Classroom Action Research) which has four phases. They are: planning, implementing, observing and reflecting. The subjects of this research were students of X METRO D SMK 8 Malang at the even semester of 2014/2015 academic year. There were 31 students in the class. This research used five kinds of instruments; those were interview guide, observation checklists, field notes, vocabulary test, and questionnaires.There were some steps in implementing this technique. The steps were introducing the English song to the students, discussing the English songs with the students, and giving exercises to the students. After this technique was implemented, it was found that the students liked to use this technique. It was due to the fact that this technique could make the students enjoy the activities. Based on the research findings, the researcher found that the students’ vocabulary mastery was improved and met the criteria. From the result of vocabulary test in pre-test, there were 32. 25% (11 out of 31) students who achieved more than or equal to 75. Then, in the post-test, there were 96. 77% (30 out of 31) students who achieved more than or equal to 75, and it was considered successful. Also, from the observation checklist and questionnaire, it was proved that English songs could enhance students’ vocabulary mastery and it could make the students enjoy the teaching and learning activity. In conclusion, the researcher believed that the use of English song could be a good technique to enhance the students’ vocabulary mastery. Then, the teacher suggested to use English songs to bring a good atmosphere and make the students enjoy the teaching and learning activity
Analisis Penerapan Akuntansi Pada PT. Melindo Pratama Putra Di Pekanbaru
Get PDFABSTRACT This study aims to determine the suitability of the accounting application carried out by PT. Melindo Pratama Putra with generally accepted principles. The data collection technique used in this research is by conducting interviews and collecting documents obtained from PT. Melindo Pratama Putra. The author analyzes the data for this research using descriptive methods, namely the data obtained from the company and then arranged in such a way and analyzed based on the relevant theory which can then be drawn into a conclusion. The research results put forward by the author is PT. Melindo Pratama Putra does not provide an estimate for the allowance for uncollectible accounts, so the receivables presented are too large. In calculating depreciation expense, companies use the straight-line method. The company does not make reports, notes on financial statements. From this research the writer can find out that the company has not fully implemented generally accepted accounting principles
PERANCANGAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA CV. SURYA ADI PRATAMA PALEMBANG
Get PDFTHE DESIGN OF ACCOUNTING SYSTEMS CREDIT SALES AT CV. SURYA ADI PRATAMA PALEMBANG.
Herlina Septiani, 2015 (xiii + 72 pages)
[email protected]
Writing the final report is aimed at designing accounting system to credit sales at CV. Surya Adi Pratama Palembang. CV. Surya Adi Pratama Palembang engaged in the invitation printing and the printing of school supplies such as school report and others. Data used by the author in this report are related to the primary data in the form of interviews and the distribution of questionnaires on pimpiman and employees CV. Adi Surya Pratama Palembang and secondary data in the form of a general overview of the company. Based on observations by the author, the accounting system in CV. Adi Surya Pratama Palembang has not been well designed that documents used in connection with the sale of credit is not yet complete, that a number of functions, and the absence of the credit function. Based on observations, the accounting system at CV. Surya Adi Pratama Palembang has not yet well designed. To improve the information generated by the accounting system at CV. Surya Adi Pratama Palembang, the authors designed the accounting system includes the design-related functions, documents, records, network procedures that make up the system, as well as the design flow chart of credit sales accounting system in CV. Adi Surya Pratama Palembang
Analisis Penerapan Akuntansi Pada Pt. Rn Pratama
Get PDFThe theme of this research is the analysis of the application of accounting at PT. RN Pratama Street in Purwodadi, Tampan, Pekanbaru. PT Pratama RN is a private company operating in the field of developers. The study authors did with the purpose to find out the suitability of the application of accounting at PT. RN Pratama with Accounting principles that are Acceptable. Types of data used in this research is the primary data and secondary data, whereas data collection techniques using interviews and documentation, while descriptive data analysis using the method. In the implementation of financial accounting accounts receivable accounting i.e. where PT Pratama RN does not serve the estimated allowance for receivables not collectible. In the implementation of financial accounting, fixed assets accounting i.e. in determining the price of acquisition of fixed assets are mortgage companies enter the interest charges as fixed assets acquisition price booster, in the calculation of the load of depreciation, the company calculate the depreciation burden for one full year whereas there are fixed assets purchased in the middle of the year. In the application of accounting accounting company debt, i.e. not separate between debt well and long term debt, and the company does not make adjustments against the value of long term debt due. From this study the author can find out that the company has yet to fully implement the principles of Acceptable Public accounting. Form of record keeping is done based on the principles of Acceptable Public accounting is intended to control and financial reporting of the company
PENGGALIAN POTENSI PAJAK UMKM DI KPP PRATAMA SUKABUMI
Get PDFhe Final Task Report was prepared by Anis Mariati, Student Master Number 1941211008, with the title "Exploration of the Potential Tax of UMKM at the Sukabumi Pratama Tax Service" This report was prepared based on the results of a study conducted by the author at the Sukabumi Pratama Tax Service Office. The government as a tax collection manager continues to encourage UMKM operators to obey their taxation obligations. The writing of this final task is to explore the potential of the UMKM tax by knowing the efforts made by KPP tax officials Pratama Sukabumi and the obstacles that have been overcomeHe was also involved in digging up the potential of the UMKM tax. The data used in this study used secondary and primary data sources. The extraction of UMKM's tax potential cannot be optimal if there is no cooperation with the other parties, so Account Representative can do so he's getting more data needed to dig up the potential for the UMKM tax
PENGARUH PENGGUNAAN E-SPT DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF EKONOMI ISLAM (Studi Kasus Wajib Pajak KPP Pratama Bandar Lampung Satu)
Get PDFABSTRAK
Berdasarkan data statistik KPP Pratama Bandar Lampung Satu
dapat dilihat bahwa jumlah Wajib Pajak yang menggunakan e-SPT
dan e-filling meningkat setiap tahunnya khususnya pada tahun 2019-
2020. Sehingga Penelitian ini dilakukan untuk mengetahui ada
tidaknya pengaruh penggunaan e-SPT terhadap penggunaan kepatuhan
wajib pajak, untuk mengetahui ada tidaknya pengaruh penggunaan e�Filling terhadap kepatuhan wajib pajak dan untuk mengetahui
Pengaruh Penggunaan e-SPT dan e-Filling secara simultan terhadap
kepatuhan wajib pajak serta untuk mengetahui kepatuhan wajib pajak
menurut Perspektif Ekonomi Islam. Responden dalam penelitian ini
adalah Wajib Pajak KPP Bandar Lampung Satu.
Dalam penelitian ini penulis menggunakan metode pendekatan
penelitian secara kuantitatif yang bersifat assosiatif, yaitu untuk
mencari pengaruh antara satu variabel dengan variabel yang lain.
Sumber data yang digunakan adalah data primer melalui metode
survei kuesioner. Teknik pengambilan sampel menggunakan metode
random sampling dengan jumlah sampel 100 responden. Metode
analisis data menggunakan uji regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa kemudahan, efektifitas
dan kepuasan yang diberikan e- spt dan e – filling dan dari hasil
analisis data SPT Tahunan KPP Pratama Bandar Lampung Satu maka
Penggunaan e SPT berpengaruh terhadap kepatuhan wajib pajak,
Penggunaan e-Filling berpengaruh terhadap kepatuhan pajak,
Penggunaan e-SPT dan e-Filling secara simultan berpengaruh
terhadap kepatuhan pajak. Kepatuhan dalam mentaati aturan
pemerintah sejalan dengan nash-nash agama bahwa Islam mewajibkan
umat Islam menaati ummara dan melarang menentang mereka.
Mengenai hal ini sesuai dengan firman Allah dalam Surat An-Nisa
ayat 59.
Kata Kunci : E – Filing, E – SPT, Kepatuhan Wajib Pajak
ABSTRACT
Based on the statistical data of KPP Pratama Bandar
Lampung One above, it can be seen that the number who use e�filling increases every year, especially in 2019-2020. So this
study was conducted to determine whether there is an effect of
using e-SPT on the use of taxpayer compliance, to determine
whether there is an effect of using e-Filling on taxpayer
compliance and to determine the effect of the simultaneous use
of e-SPT and e-Filling on taxpayer compliance. and to know the
compliance of taxpayers according to the Islamic Economic
Perspective. Respondents in this study were individual taxpayers
at KPP Bandar Lampung Satu.
In this study, the author uses a quantitative research
approach that is associative, namely to find the influence of one
variable with another variable. The data source used is primary
data through a questionnaire survey method. The sampling
technique used random sampling method with a sample size of
100 respondents. Method of data analysis using multiple linear
regression test.
The results of this study indicate that the convenience
provided by e-SPT and e-Filling and from the results of data
analysis of the Annual SPT KPP Pratama Bandar Lampung
One, the use of e-SPT has an effect on taxpayer compliance, the
use of e-Filling has an effect on tax compliance, the use of e�SPT and e-Filling simultaneously affect tax compliance.
Compliance in complying with government regulations is in line
with religious texts that Islam requires Muslims to obey the
ummara and forbids opposing them. Regarding this matter is in
accordance with the word of Allah in Surah An-Nisa verse 59.
Keywords: E – Filing, E – SPT, Taxpayer Complianc
Analisis Penerapan Akuntansi Pada Pt. Pratama Saoloan Green Di Pekanbaru Tahun 2020 2022
No full textThis research was conducted at PT. Pratama Saoloan Green in Pekanbaru City. The aim of this research is to determine the suitability of implementing financial accounting at PT. Pratama Saoloan Green in Pekanbaru City with generally accepted accounting principles. The data used in this research are secondary data and primary data. The data collection methods used in this research are interviews and documentation. Based on the results of research conducted by the author, the application of accounting at PT. Pratama Saoloan Green in Pekanbaru is not in accordance with generally accepted accounting principles, the company has not made journals or posted them to the ledger. Apart from that, the financial reports presented by the company do not comply with the financial report format in SAK EMKM. The company also does not present reports on changes in capital, cash flow and notes to financial statements
TINJAUAN ATAS PELAKSANAN PEMERIKSAAN DI KPP PRATAMA SUKABUMI
Get PDFThis Final Assignment Report was prepared by Yusup Maulana with Student Identification Number 1741211020 entitled "Review of the implementation of the examination in Sukabumi KPP Pratama" This report was prepared based on observational research and interviews conducted by the author at the Sukabumi Pratama Tax Service Office. Every taxpayer who commits fraud in tax reporting will be inspected to find out what the taxpayer's fraud is doing so that the taxpayer reports the tax truly.
Research on this examination is carried out to find out things such as the examination that has been carried out by KPP Pratama Sukabumi, steps that must be carried out in the inspection process, steps of the inspection process if outside the working area of the tax service office, parties who have been involved and have authority in the process examination, follow-up of the inspection process and obstacles in conducting the inspection, in this study the method used was descriptive method.
Based on research that has been done that the level of inspection on taxpayers is quite a lot, the procedure of the audit is easy to understand and the people involved in the audit involve many people such as tax bailiffs, head of the tax office of the Indonesian bank and the finance minister
Identifikasi Klinik Pratama di Jawa Barat Terhadap Kenyamanan Psikologi Pengguna Ruang
Get PDFAs time goes by, the human population level is increasing. Likewise with the development and increasing number of health units, especially clinics where the increasing number of clinics will lead to quite tight competition between clinics. The clinic itself is divided into two types, namely the primary and primary clinics. The clinic to be identified this time is a primary type clinic in West Java Province. For this reason, the facilities and spatial atmosphere that are applied to the interior elements available in a clinic will have an impact on the comfort of room users so that the number of visitors or patients arriving will increase. The author uses a qualitative research method to examine the interior design of this building, in which this method examines several primary clinic interiors located in West Java. Primary clinics that will be identified have the same inpatient provision. So it can be seen that the Pratama clinic in West Java has not paid attention to the design of interior elements which will have an impact on the psychology of space users.Seiring berjalannya waktu, tingkat populasi manusia semakin meningkat. Begitu juga dengan perkembangan dan jumlah unit kesehatan yang terus meningkat khususnya klinik yang dimana dengan meningkatnya jumlah klinik akan menimbulkan persaingan antar klinik yang cukup ketat. Klinik sendiri terbagi menjadi dua jenis yaitu klinik pratama dan utama. Klinik yang akan di indentifikasi kali ini merupakan klinik jenis pratama di Provinsi Jawa Barat. Untuk itu, fasilitas-fasilitas dan suasana ruang yang diterapkan pada elemen interior yang tersedia dalam sebuah klinik akan berdampak pada kenyamanan pengguna ruang sehingga jumlah kedatangan pengunjung ataupun pasien akan meningkat. Penulis menggunakan metode penelitian kualitatif, untuk mengkaji dalam pembuatan interior pada bangunan ini, yang dimana metode ini adalah mengkaji beberapa interior klinik pratama yang terletak di Jawa Barat. Klinik Pratama yang akan diidentifikasi memiliki kesamaan penyediaan rawat inap. Sehingga dapat dilihat bahwa klinik pratama di Jawa Barat belum memperhatikan perancangan terhdap elemen interior yang akan berdampak bagi psikologi pengguna ruang.
 
ANALISIS KINERJA ADMINISTRASI RESTITUSI PAJAK PERTAMBAHAN NILAI PELAYANAN RESTITUSI KANTOR PELAYANAN PAJAK PRATAMA KRAMATJATI TAHUN 2009–2010
Get PDFPenelitian ini bertujuan untuk mengetahui apakah Kantor Pelayanan Pajak (KPP) Pratama Kramatjati telah memberikan pelayanan administrasi permohonan pengembalian restitusi secara optimal (berdasarkan prosedur pemberian permohonan restitusi) kepada masyarakat pemohon pengembalian restitusi, dan upaya apa saja yang telah dilakukan KPP Pratama Kramatjati untuk mengatasi kendala-kendala yang timbul selama proses pemberian permohonan restitusi. Data yang digunakan bersumber dari data primer KPP Pratama Kramatjati untuk periode dan tahun terakhir yaitu dari tahun 2009 sampai dengan 2010. Metodologi penelitian yang digunakan oleh penulis adalah dengan teknik analisis kualitatif. Khusus untuk teknik analisis data yang bersifat kuantitatif dilakukan penulis dengan menganalisis data yang telah diperoleh untuk mendapatkan makna yang lebih luas dengan menghitung serta menginterpretasikan data yang telah dianalisis tersebut dihubungkan dengan teori yang ada.
Kesimpulan yang dapat ditarik, bahwa KPP Pratama Kramatjati telah melaksanakan prosedur pemberian restitusi dengan optimal. Pemeriksa pajak pada KPP Pratama Kramatjati telah melakukan serangkaian kegiatan untuk mencari, mengumpulkan, mengolah data dan atau keterangan lainnya untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Masih banyaknya pemohon pengembalian restitusi yang belum mengerti cara pengajuan permintaan pengembalian restitusi, sehingga timbul kendala pada saat pengajuan konfirmasi yang akan mengakibatkan terhambatnya proses pemeriksaan. Saran penulis yang perlu mendapat perhatian dari KPP Pratama Kramatjati seperti perlunya upaya persuasif dan pendekatan kepada wajib pajak agar memberikan data yang benar dan sesuai, serta lengkap terhadap konfirmasi yang diajukan agar mempermudah proses pemeriksaan. Sebaiknya KPP Pratama Kramatjati membuat schedule pemeriksaan yang jelas mulai dari pemeriksaan sampai dengan penyelesaian laporan. Membentuk Tim Koordinasi Pemeriksa Pajak yang menampung dan memberikan solusi terhadap permasalahan yang ditemui tim pemeriksa di lapangan. Diharapkan tidak ditemui keterlambatan dalam penerbitan laporan. / This study aims to determine whether the Primary Tax Service Office (KPP Pratama) Kramatjati has provided optimal administrative services for tax refund applications (restitution), based on the established procedures for submitting restitution requests to the public, and to identify the efforts undertaken by KPP Pratama Kramatjati in addressing obstacles that arise during the restitution application process.
The data used in this study were obtained from primary data of KPP Pratama Kramatjati for the most recent period, namely from 2009 to 2010.
The research methodology employed by the author is qualitative analysis. Specifically, for quantitative data analysis, the author analyzed the collected data to obtain broader insights by calculating and interpreting the data, which were then linked to existing theories.
The conclusion drawn from this study is that KPP Pratama Kramatjati has implemented the restitution procedure optimally. Tax auditors at KPP Pratama Kramatjati have carried out a series of activities to search for, collect, and process data and/or other relevant information to examine taxpayer compliance with tax obligations and for other purposes in accordance with applicable tax laws and regulations. However, there are still many applicants for tax refunds who do not fully understand the procedures for submitting restitution requests, resulting in obstacles during the confirmation stage, which may cause delays in the audit process.
The author’s recommendations that require attention from KPP Pratama Kramatjati include the need for persuasive efforts and approaches toward taxpayers to ensure the provision of accurate and appropriate data, as well as complete documentation in response to confirmations submitted, in order to facilitate the audit process. It is recommended that KPP Pratama Kramatjati establish a clear audit schedule from the examination stage through the completion of reporting. Additionally, the formation of a Tax Audit Coordination Team is suggested to accommodate and provide solutions to problems encountered by audit teams in the field. It is expected that delays in the issuance of audit reports can be avoided
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