103 research outputs found

    Pengembangan Model Pembelajaran Berbasis Permainan Engklek untuk Siswa Tunagrahita SMALB Kemala Bhayangkari 1 Trenggalek

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    ABSTRAK   Anggraeni, Rezty. 2017. Pengembangan Model Pembelajaran Berbasis Permainan Engklek untuk Siswa Tunagrahita SMALB Kemala Bhayangkari 1 Trenggalek. Skripsi. Jurusan Pendidikan Luar Biasa Fakultas Ilmu Pendidikan Universitas Negeri Malang. Pembimbing:(I) Drs. Abdul Huda, M.Pd, (II) Drs. Ahmad Samawi, M. Hum.  Kata kunci: model pembelajaran, permainan engklek, tunagrahita   Pengembangan model pembelajaran dalam penelitian ini dilatarbelakangi oleh pendidikan anak tunagrahita yang memerlukan bantuan. Masalah intelektual yang dimiliki mengakibatkan sulitnya mengolah informasi baru yang berpengaruh terhadap proses belajarnya. Sementara proses belajar mereka dapat didukung dengan pembangunan lingkungan yang baik. Konsep bermain sambil belajar digunakan untuk membangun lingkungan yang efektif bagi anak tunagrahita dengan konsep yang menyenangkan sehingga memotivasi siswa untuk belajar. Pengembangan ini bertujuan menghasilkan model pembelajaran permainan engklek untuk siswa tunagrahita SMALB yang dapat membantu guru dalam alternatif pemilihan model pembelajaran bagi siswa tunagrahita. Model pembelajaran ini diharapkan dapat meningkatkan kualitas pendidikan bagi anak tunagrahita. Metode yang digunakan dalam penelitian ini adalah Research and Development (R&D) desain dari Borg and Gall yang dimodifikasi sesuai kebutuhan. Didahului dengan studi pendahuluan kemudian dilanjutkan dengan merencakan produk, pengembangan produk awal, validasi yang dilakukan oleh ahli media, ahli pembelajaran ABK, ahli materi, dilanjut dengan revisi produk awal, uji coba produk individu dan kelompok yang dilakukan di SMALB Kemala Bhayangkari Trenggalek, kemudian dilakukan revisi akhir. Hasil validasi ahli media menunjukkan bahwa model pembelajaran permainan engklek untuk siswa tunagrahita SMALB sejumlah 90% yang berarti sangat valid meskipun banyak hal yang perlu direvisi. Sementara hasil validasi ahli pembelajaran ABK sangat valid dengan persentase 87% dan hasil validasi ahli materi adalah valid dengan persentase 72% dengan beberapa revisi. Hasil uji coba individu yang dilakukan pada siswa tunagrahita kelas XI SMALB Kemala Bhayangkari Trenggalek menunjukkan efektif dengan skor 78% dan uji coba kelompok yang dilakukan menunjukkan hasil yang sama, yaitu kenaikan nilai. Skor yang diperoleh adalah 70% yang masuk dalam kategori efektif. Sehingga dapat disimpulkan bahwa model permainan engklek ini valid dan efektif untuk digunakan dalam pembelajaran IPS dan Bahasa Indonesia bagi siswa tunagrahita SMALB. Model pembelajaran berbasis permainan engklek ini valid dan efektif untuk pembelajaran tunagrahita sehingga disarankan dapat diterapkan oleh guru ketika menyampaikan materi profesi dan menjadi alternatif ketika menyampaikan pembelajaran kepada anak tunagrahita. Sebelum melakukan penerapan pembelajaran, guru diharapkan membaca buku pentunjuk penggunaan model pembelajaran engklek, untuk lebih jelasnya guru dapat memutar video pembelajaran yang sudah disediakan

    PROFIL PEMAHAMAN KESEHATAN REPRODUKSI & SEKSUALITAS PADA REMAJA DENGAN DISABILITAS INTELEKTUAL

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    Penyandang disabilitas intelektual secara fisik dan hormonal berkembang sebagaimana individu pada umumnya seperti mengalami masa puber ketika menginjak usia remaja seperti menstruasi bagi anak perempuan dan mimpi basah bagi anak laki-laki. Oleh karena itu membicarakan tentang aspek seksualitas, hak reproduksi berikut risikonya dalam konteks pendidikan formal sekolah menjadi sangat penting untuk dilakukan sebagai pembelajaran bagi remaja dengan disabilitas intelektual.Tujuan penelitian ini untuk mengetahui pengetahuan remaja dengan disabilitas intelektual mengenai kesehatan reproduksi dan seksualitas. Penelitian ini menggunakan metode deskriptif dengan analisis data berupa reduksi, display dan penarikan kesimpulan. Subjek penelitian pada penelitian ini berjumlah dua orang yaitu siswa SMALB yang terdiri dari seorang laki-laki dan perempuan. Pengambilan data pada penelitian ini menggunakan observasi dan wawancara. Hasil dari penelitian ini menggambarkan bahwa subjek penelitian masih belum mengetahui secara baik materi mengenai kesehatan reproduksi dan seksualitas dikarenakan terdapat beberapa pertanyaan yang tidak dapat dijawab dengan benar terkait dengan hal spesifik yang berkenaan dengan perbedaan anggota tubuh laki-laki dan perempuan, tanda-tanda puberitas pada laki-laki dan perempuan, dan mengenai kebersihan diri dan alat kelamin setelah mimpi basah/menstruasi, hal tersebut juga dikarenakan belum adanya upaya yang optimal dari pihak sekolah dalam memberikan pembelajaran yang memuat konten mengenai kesehatan reproduksi dan seksualitas bagi siswa-siswi remaja dengan disabilitas intelektual sehingga implikasi dari temuan ini adalah munculnya perilaku siswa-siswi remaja disabilitas intelektual yang negatif seperti kebiasaan menyentuh/menggaruk area selangkangan di tempat terbuka dan adanya sentuhan-sentuhan atau gesture yang berisiko pada lawan jenis. Oleh karena itu berdasarkan dari penelitian yang sudah dilakukan maka disusunlah Program Pembelajaran Kesehatan Reproduksi dan Seksualitas untuk Remaja Disabilitas Intelektual sebagai rekomendasi untuk sekolah dan peneliti selanjutnya. People with intellectual disabilities physically and hormonally develop as individuals in general such as experiencing puberty when they reach adolescence such as menstruation for girls and wet dreams for boys. Therefore, talking about aspects of sexuality, reproductive rights and risks in the context of formal school education is very important to be done as learning for adolescents with intellectual disabilities.The purpose of this study was to determine the knowledge of adolescents with intellectual disabilities regarding reproductive health and sexuality. This research uses descriptive method with data analysis in the form of reduction, display and conclusion. The research subjects in this study amounted to two people, namely SMALB students consisting of a man and a woman. Data collection in this study used observation and interviews. The results of this study illustrate that the research subjects still do not know well the material about reproductive health and sexuality because there are several questions that cannot be answered correctly related to specific matters relating to the differences in male and female body parts, signs of puberty in men and women, and about personal hygiene and genitals after wet dreams/menstruation, This is also due to the absence of optimal efforts from the school in providing learning that contains content on reproductive health and sexuality for adolescent students with intellectual disabilities, so that the implication of this finding is the emergence of negative behavior of adolescent students with intellectual disabilities such as the habit of touching/scratching the crotch area in the open and risky touches or gestures to the opposite sex. Therefore, based on the research that has been conducted, a Reproductive Health and Sexuality Learning Program for Adolescents with Intellectual Disabilities was developed as a recommendation for schools and future researchers

    PANDANGAN DUNIA DEWI ANGGRAENI DALAM NOVEL MY PAIN MY COUNTRY: KAJIAN STRUKTURALISME GENETIK LUCIEN GOLDMANN (DEWI ANGGRAENI’S WORLD VIEW IN MY PAIN MY COUNTRY: LUCIEN GOLDMANN GENETIC STRUCTURALISM STUDY)

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    Abstract Dewi Anggraeni’s World View in My Pain My Country: Lucien Goldmann Genetic Structuralism Study. This research aims to uncover human facts, collective subject, the structure of the novel My Pain My Country, which illustrates the character's problems, both concerning other characters and the environment, and the worldview expressed by the author as part of a social class group supported by Dewi Anggraeni's authorship helped to reconstruct the author's worldview. The analysis uses genetic structuralism with a dialectical method based on the concept of understanding and explanation in finding coherence of meaning. The data source is Dewi Anggraeni’s novel ”My Pain My Country”. The results showed that the author described “My Pain My Country” as human facts through geographical, sociological, psychological, historical, and ideological facts. Dewi Anggraeni describes the collective subject in two different social classes, namely the Chinese ethnic group to be described as the capitalists and indigenous people as the proletarians. The structure of “My Pain My Country” was constructed by relating the characters and the environment. The author represented the relationship between the characters in human opposition. Meanwhile, the relationship between the characters and the environment were represented through natural, social and cultural oppositions. The structure of the novel reflected the Dewi Anggraeni’s worldview as a form of sympathy, not only towards the victims of the 1998 tragedy from Chinese but also towards the lower middle class of indigenous people; and world views on nationalism, justice, and Chinese integration. Key words: genetic structuralism, human fact, world view Abstrak Pandangan Dunia Dewi Anggraeni dalam Novel My Pain My Country: Kajian Strukturalisme Genetik Lucien Goldmann. Penelitian ini bertujuan untuk mengungkap fakta kemanusiaan; subjek kolektif; struktur novel My Pain My Country yang menggambarkan permasalahan tokoh, baik dalam hubungannya dengan tokoh lain maupun dengan lingkungannya; dan pandangan dunia yang diekspresikan pengarang sebagai bagian dari kelas sosial yang didukung oleh jejak kepengarangan yang turut merekonstruksi pandangan dunia Dewi Anggraeni. Analisis menggunakan strukturalisme genetik dengan metode dialektik yang berdasarkan pada konsep pemahaman dan penjelasan dalam menemukan koherensi makna. Sumber data adalah novel My Pain My Country karya Dewi Anggraeni. Hasil penelitian menunjukkan bahwa novel My Pain My Country sebagai fakta kemanusiaan digambarkan pengarang melalui fakta geografis, sosiologis, psikologis, historis, dan ideologis. Subjek kolektif dimunculkan Dewi Anggraeni dalam dua kelas sosial yang berbeda, yaitu kelompok etnis Tionghoa yang digambarkan sebagai kaum kapitalis dan pribumi sebagai proletar. Struktur novel My Pain My Country dibangun oleh hubungan antartokoh, serta tokoh dan lingkungan. Hubungan tokoh dan tokoh digambarkan dalam oposisi manusia. Sementara itu, hubungan tokoh dan lingkungan digambarkan melalui oposisi alamiah, sosial, dan kultural. Struktur novel itu merefleksikan pandangan dunia Dewi Anggraeni sebagai wujud keprihatinan, baik terhadap korban tragedi 1998 dari Tionghoa maupun kelompok menengah ke bawah, serta pandangan tentang nasionalisme, keadilan, dan integrasi Tionghoa. Kata-kata kunci: strukturalisme genetik, fakta kemanusiaan, pandangan duni

    Implementasi Konsep Smart Airport dalam Menunjang Fasilitas Bandara di Terminal 2 Bandara Soekarno-Hatta

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    This research aims to analyze the implementation of the smart airport concept in supporting airport facilities at Terminal 2 of Soekarno-Hatta Airport. The advancement of digital technology in the era of the Industrial Revolution 4.0 encouraged PT Angkasa Pura II to implement the  smart airport concept to improve operational efficiency and passenger experience. This research uses a mixed methods, which combines qualitative and quantitative approaches, through an exploratory sequential strategy, to gain a comprehensive understanding of the implementation of the smart airport concept. Qualitative data was obtained through interviews and observations to describe the implementation of smart airports as well as the obstacles and solutions faced. Meanwhile, quantitative data was collected through a questionnaire distributed to 100 passenger respondents to find out their perception of the available smart airport facilities. The research took place from February 2025 to May 2025. The results showed that the implementation of the Smart Airport concept in Terminal 2 has been running well through the provision of various technology-based facilities, such as self check-in, digital wayfinding, and Flight Information Display System (FIDS), smart toilets, Immigration E-Gate and Bigmap. However, there are obstacles faced, such as a lack of understanding of passengers in using digital facilities and technical constraints on some systems. Service users perception of the facilities resulting from the implementation of the Smart Airport concept show positive results, with an average acceptance score of 3.44 and an evaluation of 3.59, indicated that passengers were satisfied and accepted the existence of these facilities

    PROSEDUR PENGAJUAN KEBERATAN ATAS SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT) PBB PERDESAAN DAN PERKOTAAN DI KABUPATEN SUKABUMI

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    This Final Project Report was prepared by Yuniar Anggraeni Mentari with Student Registration Number 1641211005, with the title " Procedure for Submitting Objection to UN Rural and Urban Tax Returns in Sukabumi Regency ". This report was compiled based on the results of research conducted by the author at BAPENDA , Sukabumi Regency. The background of the author doing the research is the application of official assessment systems that are prone to cause objections because of differences in data in BAPENDA with the state of the earth object and / or the actual building. But the lack of knowledge of taxpayers and village and sub-district collectors in raising objections, so the objection was not filed and became a debt the following year. This study aims to knowing the causes of objection, filed an objection procedure SPPT Rural and Urban UN and UN efforts to resolve objections SPPT Rural and Urban. The method used is descriptive method. The data collection techniques used are observation , interviews, and literature. These results indicate that things are objectionable are the things contained in the contents SPPT received taxpayer, area of the earth and building, as well as there is SVTO differences in the interpretationprovisions. Based on matters that can cause objections, the procedure for filing an objection may be submitted to the Regent of Sukabumi through BAPENDA no later than 3 (three) months as from the receipt of the SPPT except in circumstances beyond his control . After the objection is filed, the regent through the appointed official conducts a research on the objection letter to establish a decree. The decision can be either all accepted, partially accepted, rejected, or increase the amount of tax payable by checks

    PENGARUH PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PENDAPATAN BAGI HASIL PADA BANK UMUM SYARIAH (Studi Kasus Pada PT Bank BNI Syariah yang terdaftar di BEI periode 2016-2018)

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    Risma Sri Anggraeni Mulyadi (1430611118) Muhammadiyah University Sukabumi. Effect of Mudharabah Financing and Musyarakah Financing on Profit Sharing in Sharia Commercial Banks. (Thesis Supervisor Sulaeman, S.E., M.Sc and Tina Kartini, S.E., M.Esy) This study aims to determine the effect of mudharabah financing and musyarakah financing on revenue sharing. The variables used in this study are mudharabah financing, musyarakah financing, and revenue sharing. This study uses a quantitative method with an associative approach. The population in this study is the financial statements of PT Bank BNI Syariah which are listed on the Indonesia Stock Exchange for the period 2016-2018 and taken a sample of 36 months of profit sharing income, mudharabah and musyarakah reports, January 2016 to December 2018. In this study sampling with techniques purposive sampling. The data collection technique used is secondary data. The data analysis technique used is the classic assumption test, multiple linear analysis, and hypothesis testing. The results of the study show: Variables are tied to profit sharing income, while the independent variable is mudharabah financing and musyarakah financing. The results of this study indicate that partially mudharabah financing does not have a significant effect on income for the results of the t test of 1.728 with a significant value of 0.093. Musyarakah financing has an effect on revenue sharing with t test results of 3.592 and a significant value of 0.001. While simultaneous mudharab financing and musyarakah financing have a significant effect on profit sharing with a f test of 6.802 with a significant of 0.003. Then it can be concluded that mudharabah financing and musyarakah financing have an effect of 29.2% on revenue sharing and the remaining 70.8% is influenced by factors not examined in this study by the author

    IDENTIFIKASI HIGH PRESSURE ALARM YANG TERUS MENERUS PADA BOILER DI MT. PANDERMAN

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    INTISARI Riva Surya Anggraeni, 2020, NIT : 52155844.T, “Identifikasi high pressure alarm yang terus menerus pada boiler di MT. Panderman ”, skripsi Program Studi Teknika, Progran Diploma IV, Politeknik Ilmu Pelayaran Semarang, Pembimbing I: Amad Narto, M.Mar.E, M.Pd. dan Pembimbing II: Andy Wahyu Hermanto, MT. Boiler adalah suatu permesinan bantu di atas kapal yang berfungsi untuk menghasilkan steam yang tekanannya lebih dari 1 atmosfer (uap bertekanan) dengan proses pemanasan dari air tawar. Kinerja boiler ditunjang oleh beberapa komponen penunjang, salah satunya yaitu differential pressure transmitter. Ketidaknormalan pada differential pressure transmitter akan mengganggu pengoperasian boiler sehingga kinerjanya menajdi kurang optimal. Jenis metode penelitian yang penulis gunakan dalam penyusunan skripsi ini adalah deskriptif kualitaf dengan menggunakan pendekatan fishbone dan SHEL untuk mempermudah dalam teknik analisis data. Metode pengumpulan data yang penulis lakukan adalah dengan cara observasi, wawancara dan studi dokumentasi untuk memperkuat dalam analisis data. Tujuan dari penelitian ini adalah untuk mengetahui faktor penyebab terjadinya high pressure alarm yang terus menerus pada boiler, dampak yang ditimbulkan dari high pressure alarm yang terus menerus pada boiler dan upaya yang dilakukan untuk mengatasi high pressure alarm yang terus menerus pada boiler di MT. Panderman. Berdasarkan hasil penelitian yang telah penulis lakukan, dapat disimpulkan bahwa faktor penyebab high pressure alarm yang terus menerus pada boiler di MT. Panderman adalah, 1) Kotornya pipe line pada differential pressure transmitter. 2) Ketidaksesuaian Plan Maintenance System (PMS) yang dilakukan. Dampak yang ditimbulkan adalah 1) Produksi uap bertekanan menjadi terganggu. 2) Terganggunya proses olah gerak pada kapal 3) Dapat menyebabkan ledakan pada boiler. Untuk mencegah faktor-faktor penyebab high pressure alarm yang terus menerus pada boiler, upaya yang harus dilakukan adalah dengan, 1) Melakukan perawatan secara berkala berupa flushing pipe line pada differential pressure transmitter. 2) Melakukan perawatan pada boiler dan komponen penunjangnya sesuai dengan Plan Maintenance System (PMS). ABSTRACT Riva Surya Anggraeni, 2020, NIT: 52155844.T, "Identification of the continously high pressure alarm on boiler in MT. Panderman", Thesis Study Program Technic, Diploma IV Program, Semarang Merchant Marine Polytechnic, Advisor I: Amad Narto, M.Mar.E, M.Pd. and Advisor II: Andy Wahyu Hermanto, MT. Boiler is one of the auxiliary engine in the ship which function to produce steam that has pressure more than 1 atmosphere by the heating of the fresh water. The performance of the boiler is supported by several system that work inside, one of them is differential pressure transmitter. Decreasing the pressure of the lubricating oil from normal pressure will disrupt the process of producing pressurized air on the main air compressor. The type of research method that the author uses in the preparation of this thesis is descriptive qualitative using a fishbone and SHEL approach to simplify data analysis techniques. The method of collecting data that the authors do is by observation, interview and study documentation to strengthen the data analysis. The purpose of this study was to determine the factors causing the continously high pressure alarm on boiler, the impact cause of continously high pressure alarm on boiler and the efforts made to prevent the factors causing the continously high pressure alarm on boiler in MT. Panderman. Based on the results of research that the authors have done, it can be concluded that the factors causing the continously high pressure alarm on boiler in MT. Panderman are, 1) The dirty pipe line in differential pressure transmitter. 2 ) Non-compliance Plan Maintenance System (PMS) is done. The impact is 1) The production of the steam is distracted. 2) The operation of the ship is messed up. 3) It can caused explotion of the boiler. To prevent the factors of the continously high pressure alarm on boiler, efforts must be made are, 1) Maintenance periodically of the differential pressure transmitter by flushing the pipe line. 2) Maintenance of the auxiliary part of the boiler according to Plan Maintenance System (PMS)

    The Impact of Internal and External Resources, and Strategic Actions in Business Networks on Firm Performance in the Software Industry

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    Understanding the variance in firm performance has been an important topic in the strategic management literature. In the last two decades it has become particularly interesting as business networks increasingly have become an integrated part of a firm's environment. Besides the internal resources, the less-controlled external resources in the firm’s business networks to affect its performance too. The uncertainty associated with the lower levels of control over external resources implies that there is room for strategic actions as a moderator to obtain better firm performance. This study investigates the following research question: What are the roles of internal and external resources, and strategic actions in business networks, and what is their relationship with firm performance? We propose a conceptual framework that adopts an integrated view to study firm performance in an environment where firms become increasingly interconnected. It combines the Resource-based View (RBV), which predominantly looks at a firm's internal resources as a source of competitive advantage as well as the network perspective, which emphasizes the resources inherent in a firm’s business network as a source of competitive advantage. This thesis starts with the notion that a firm is an autonomous entity operating in an environment and aiming for improving its performance. Following the RBV, a firm owns inherently unique resources that differentiate it from other firms. When these resources are valuable, rare, inimitable, and non-substitutable (VRIN), they become sources of sustained competitive advantage and firm performance. In addition, firms are also economic agents that depend on other members in a business network and require complementary resources from their partners. They consciously act and react to threats and opportunities in their business network. These opportunities or threats, either from collaborators or competitors, affect a firm's competitive advantage. Therefore, we propose a conceptual framework of strategic actions that acts as a mechanism to enhance and protect a firm’s VRIN conditions and sustain firm performance. The research starts with a literature review and develops a conceptual model. The conceptual model takes into account a firm’s internal resources, external resources and strategic actions as three important factors influencing firm performance. This is followed by an empirical study in Chapter 3 to examine the direct relationships and the interactions between internal or external resources and the influence on firm performance. We conducted a regression analysis on 96 cases of firms that are publicly listed with SIC 7372 and are part of a network of software industry in 2007. The findings are not as straightforward as expected, and confirm other research, i.e. internal resources, measured by technological and marketing assets, are not consistent and positive explanatory variables of firm performance. External resources, as represented by structural autonomy, directly influence firm performance and the relationship is positive, as expected. The findings also show that the inclusion of a firm’s external resources increases the explained variance in firm performance. This raises the question to what extent firm performance is not only dependent on the resources it possesses, as articulated by the RBV and network perspective, but also on their strategic actions in their business networks. In Chapter 4, we investigate the strategic actions among four (4) firms in the pre-packaged software industry. The case studies indicate that strategic actions do play an important role in the relationship between a firm’s resources and its performance. We identified a number of strategic actions and found that firms that perform well, put more emphasis on different strategic actions, compared to firms that perform less. The findings based on the four cases, indicate that strategic actions in the relationship between a firm’s resources and performance are important. These strategic actions underline the need to augment the RBV and network perspective with strategic actions that reflect actions that enhance or protect the resources of a firm in order to improve its performance. To better understand the general influence of strategic actions, it is important to develop an instrument to measure a firm’s strategic actions in a business network. In an earlier study, Venkatraman developed a model of six dimensions that reflect strategic actions and we extend this model with a network perspective on strategy. We tested the questionnaire using 54 responses we received from a survey conducted in the Dutch IT-software industry. The results indicate that there are distinct dimensions reflecting the firm’s strategic orientation toward its partners, in terms of managing efficiency, dependence and tensions when collaborating and competing in a business network. Because a firm’s business network consists of complex and multifaceted phenomena, it requires a variety of concepts to understand the role of strategic actions in it. The first contribution of this study is that we extend the RBV with the network perspective to explicitly take into account a firm’s external resources as factors influencing firm performance. The second contribution refers to the inclusion of firm strategic actions as an instrument to enhance and protect the VRIN conditions of a firm’s resources. Strategic actions seem to be an important set of variables that so far has been overlooked, while it is important when it comes to realizing the full potential of a firm’s resources. Internal resources, external resources and strategic actions are all important in explaining firm performance. These findings allow us to complement the main causal mechanism of RBV, i.e. that firm resources are a source of sustained competitive advantage, with the influence of strategic actions to enhance and safeguard sustained competitive advantage. Our third contribution is the creation and initial testing of a tool to measure strategic orientation that explicitly includes network-related strategy and captures a firm’s emphases on various strategic dimensions. We underline the importance of the match between a firm’s resources and strategic actions in improving its performance. Being connected in a business network, a firm’s strategy may not be categorized in one strategy dimension, but it is a multi-dimensional set of actions that reinforce each other to capture the benefits, reduce the costs, and manage the risks. Firms like SAP or Autodesk capitalize their internal and partners’ resources and showed proactive and visionary strategic actions that enabled them to move ahead of their competitors and to enjoy the benefits of early commitment to technology development. They were also able to engage in defensive and analytical strategic actions that enabled them to maintain or improve their efficiency. They also took some aggressive strategic actions that enabled them to maintain their independency with regard to both their competitors and collaborators. Firms may put different emphases on the various strategic dimensions which allow them to orchestrate strategic actions and balance the forces that it faces in its external business network. From managerial point of view, this research provides some thoughts about a firm’s strategy in a business network. Having an integrated and coherent strategy shows the manager’s ability to balance the benefits and the threats embedded in a firms’ business network. There are three main building blocks which provide questions to guide managers in diagnosing and evaluating the breadth and coherence of their strategy, which ultimately influences firm performance. These three building blocks are (1) identifying a firm’s resource positions, (2) aligning resources and strategic actions, and (3) evaluating the strategic actions firms can employ in a business network.Economics of Technology and InnovationTechnology, Policy and Managemen

    TINJAUAN ATAS PENERAPAN TAX GUIDANCE DI PT INDONESIA POWER PLTU JAWA BARAT 2 PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT

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    This Final Assignment Report was prepared by N. Mira Anggraeni with Student Number 1741211001 with the title "OVERVIEW OF THE APPLICATION OF TAX GUIDANCE IN PT INDONESIA WEST JAVA POWER PLTU 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT" This report was prepared based on the results of research conducted by the author at PT INDONESIA POWER WEST JAVA 2 WEST PALABUHANRATU OPERATION AND MAINTENANCE SERVICES UNIT Power Palabuhanratu. This study aims to determine: (1) What taxes are imposed by PT Indonesia Power. (2) How is the implementation of Tax Guidance conducted by PT Indonesia Power. (3) How to apply to Article 22 Income Tax and Article 23 Income Tax at PT Indonesia Power. In this study the authors used a descriptive method that aims to analyze data by describing. Data obtained by the authors through observation, interviews, and library studies. The results of the study show that: (1) Taxes imposed by PT Indonesia Power, namely Income Tax Article 21, Article 22, Article 23, Article 26, and Article 4 paragraph 2. In accordance with the permit granted by PT Indonesia Power the author only focuses on discussing Article 22 Income Tax and Article 23. (2) The application of Tax Guidance conducted by PT Indonesia Power is referred to in the taxation guidelines where the tax management guidelines consist of 2 parts, namely tax policies and guidelines as well as general taxation guidelines. In Tax Guidance there are also changes in tax management, where the tax management guidelines are made based on the COA (Certificate of Analysis) used in accounting records at PT Indonesia Power. With the change in the structure of the COA, it has an impact on the taxation aspects of each COA. Some of the changes in tax provisions that affect tax obligations at PT Indonesia Power include the appointment of PT Indonesia Power as a PPN collector (WAPU PPN) in 2015, as well as a subject who collects Article 22 Income Tax. (3) Application of Article 22 Income Tax and Article Income Tax 23 in PT Indonesia Power Jawa Barat 2 there are PPh and exception objects. Article 22 Income Tax at the time of collection is related to payment for the purchase of goods. In the application of Article 22 Income Tax there are exceptions to collection, which exempts the imposition of Article 22 income tax on the purchase of goods or materials for the purposes of business activities. Article 23 Income Tax Objects consist of Dividends, Interest including permium, discount, and compensation in connection with guarantees of debt repayment, Royalties, Leases and other income in connection with the use of assets other than those with Final Income Tax. In the application of Article 23 Income Tax there are exceptions to general deductions, namely income paid or owed to business entities for financial services that function as lenders or financing agents, which are regulated by the Minister of Finance Regulation
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