24 research outputs found
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK PEMILIK USAHA KECIL DAN MENENGAH
No full textSONIA DWI UTAMI. The Factors Affecting Willingness to Pay Taxes Taxpayer Small and Medium Business Owners.State University of Jakarta.
Guide by: (1) Indra Pahala, SE, M.Si (2) Tresno Eka Jaya, SE, M.Ak.
Research. Accounting Major. Faculty of Economy. University of Jakarta. 2014
This study aims to analyze the factors that affect the willingness of taxpayers who have small and medium enterprises in meeting tax obligations. The study consisted of three independent variables and one dependent variable. independent variable in this study is the awareness that paying taxes , tax penalties knowledge, and a good perception of the effectiveness of the tax system. The dependent variable in this study is the willingness to pay taxes.
This study uses primary data, by giving questionnaires to respondents who have small and medium businesses in Bandung listed in LPDB through field staff. Methods of data analysis research are validity, reliability, test assumptions of classical, hypothesis testing and linear analysis is processed using SPSS 19:00.
Based on the analysis that has been carried out, this study shows that the hypotheses: (1) awareness of paying taxes affect the willingness to pay taxes, (2) knowledge of tax penalties to pay taxes have no effect on the willingness to pay taxes, (3) a good perception of the effectiveness of the tax system have an influence on the willingness to pay taxes
Household labour allocation on small dairy farms in eastern Java, Indonesia : implications for gender roles : a thesis presented in partial fulfilment of the requirements for the degree of Master of Applied Science in Rural Development at Massey University
No full textThe study was carried out in Andonosari village, East Java, Indonesia to investigate the household labour pattern of small-scale dairy farmers. The objectives were to: (a) investigate the pattern of the household labour allocation; (b) examine the earning contribution of dairy fanning to the total of household income; and (c) quantify the role of gender in dairy farming activities. Time use patterns for household labour were computed as the time spent on work (dairy farming and non-dairy farming, including on- and off-farm activities). Interviews were conducted separately with the husband, wife, and family members aged 15-64 years for 50 households. Households were classified into three strata based on the number of dairy cattle farmed: strata 1 (with fewer than 3 animal units (AUs)), n=16; strata 2 (with 3 to 5 AUs, n=18); and strata 3 (with more than 5 AUs, n=16). Descriptive, univariate, bivariate and multivariate analyses were performed using SAS package. Results showed that household labour for income generating activities was allocated more to dairy farming compared to the farm and non-farm work. Females allocated one third of total time to income generating activities, with most of the time devoted to dairy farming activities, while males tended to allocate more time to non-dairy farming activities. The household labour requirement in dairy farming per animal unit decreased as herd size increased, thereby allowing more time for non-dairy activities. Female participation was most evident in feed preparation and feeding, whereas the predominant male activity was forage collection for the dairy cattle. The size of the landholding had no impact on household labour allocation to dairy farming activities. An increase in household income and dependency ratio had a minor impact on household labour requirement in dairy farming. Non-dairy farming activities contributed about two-thirds to household income, the majority from apple farming. The income of household labour per animal unit tended to decrease with an increase in herd size. Variable costs accounted for 74% of the total expenditure in dairy farming, with majority purchases being concentrates. Fixed costs were 26% of total costs, and the major item was depreciation (8%). It is suggested that farmers, including both men and women, should be trained to be more efficient in allocating household labour to dairy farming activities, and in managing the feeding of dairy cattle to achieve high productivity and income. There is substantial scope to increase herd size and increase labour efficiency in dairy farming. Key words : Household labour, gender, dairy farming, non-dairy farming. Title : "Household Labour Allocation on Small dairy Farms in Eastern Java, Indonesia: Implication for Gender Roles." Author : Hari Dwi Utami Degree : Master of Applied Science (Rural Development
Analisis Pengendalian Intern Terhadap Pemberian Kredit Pada Bumkam Tuah Makmur Desa Tuah Indrapura Kecamatan Bungaraya Kabupaten Siak
No full textThe purpose of this research is to find out the application of internal control over lending to BUMKam Tuah Makmur. This method is study uses primary data types and secondary data. To obtain the data, it is done throught a direct interview with the management and documentation that is the collection of data contained in The BUMKam Tuah Makmur on lending and analyzing data, the author uses descriptive analysis. The results of the research conducted is, it can be known that there are still many BUMKam Tuah Makmur customers who are not well-timed making credit refunds. Conversely, the separation of duties and responsibilities, competent employees, healthy practices have not been carried out following the internal control procedures of lending to BUMKam Tuah Makmur can be concluded that has not been applied effectively
Nilai Estetika Musik Pengiring Kuda Lumping Turonggo Sakti Original Pada Masyarakat Suku Jawa Di Desa Rambah Muda Kecamatan Rambah Hilir Kabupaten Rokan Hulu Provinsi Riau
No full textASBTRACT This research is entitled "The Aesthetic Value of Original Turonggo Sakti Horse Music Accompaniment in Javanese Society in Rambah Muda Village, Rambah Hilir District, Rokan Hulu Regency, Riau Province". The formulation of the problem in this research is how the aesthetic value of the original accompaniment of Kuda Lumping Turonggo Sakti in Javanese society in Rambah Muda Village, Rambah Hilir District, Rokan Hulu Regency, Riau Province. The purpose of this study was to determine the aesthetic value of the musical accompaniment of Kuda Lumping Turonggo Sakti in the Javanese community in Rambah Muda Village, Rambah Hilir District, Rokan Hulu Regency, Riau Province. The theory used in this study is the theory of A.A Djelantik, Andi Hamilton, Braginsky, Mudji Sutrisno, The Liang Gie, Verhaak. The method used is a descriptive method and a qualitative approach. Data collection techniques used are literature study, observation, interviews, documentation. The literature study used by the author is in the form of thesis, books, internet and articles that support this research. The observations that the author uses are non-participant observations. The interview that the writer uses is a structured interview. The documentation that the author takes is in the form of photos of musical instruments, costumes, videos. The results of this study indicate that the aesthetic value of the musical accompaniment of the Kuda Lumping dance Turonggo Sakti is: When viewed from the value of the beauty of the object, namely 1) the value of form can be seen in terms of equipment, place of implementation, members. 2) the value of the weight of the musical accompaniment of the Kuda Lumping dance Turonggo Sakti gives rise to various meanings and atmospheres. 3) the appearance that is studied from the readiness of the members during the time, if you look at the value of the beauty of the subject, the artwork is said to be beautiful if it is related to the connotations of magic, supernatural and wonder
Analisis Roland Barthes Pada Poster Iklan Belanja Shopee dan Ramayana Edisi Lebaran Ceria
No full textMass media can anesthetize the audience, not only presenting written content, information, education or entertainment, but advertising is an attraction that cannot be ignored. We have actually felt the potential of advertising through electronic mass media. How not, advertisements that serve everyday foods and drinks with certain brands can turn into one of the favorite menus with store branches everywhere. The people of Indonesia have extraordinary shopping potential, as it is approaching Eid al-Fitr. Some advertisements become an attraction for hunting for clothes, food and all knick-knacks on the day of victory. The Ramayana advertisement poster together with an online shopping shop Shopee is one of the reasons the author examines the digital potential of mass media with Muslim culture. This study uses a semiotic research style with Roland Barthes' theoretical approach to explore the facts, signs, and myths implied in advertising posters. In addition, the author tries to explore cultural approach of Indonesia Muslims in welcoming Eid by using new clothes for cultural activities that have become hereditary tradition
The influence of biofilm formation on electricity production from tempe wastewater using tubular membraneless microbial fuel cell reactor
No full textAnalysis of junior high school students’ difficulty in resolving rectangular conceptual problems
No full textPENGARUH KENAIKAN SUKU BUNGA BI DAN INFLASI TERHADAP KINERJA KEUANGAN BANK SYARIAH
No full textAbsract: The reality of the increase in world oil prices has prompted the Indonesian government to adopt a policy of increasing the price of fuel oil (BBM) which has caused the Indonesian economy to experience a drastic decline. The increase in fuel prices will be followed by an increase in the price of goods and services. This has caused the inflation rate in Indonesia to decline and further complicate the economic conditions of the people. Since the inflation rate has increased due to the government's policy of raising fuel prices, one of the steps taken by Bank Indonesia to control the inflation rate is to raise interest rates. However, in Islamic law, to avoid operating a bank with an interest system, Islam introduces the principles of muamalat as an alternative to banking in the form of Islamic banking business activities.
The approach used by the author in this study is a quantitative approach with descriptive and regional methods by comparing one variable with another. So the appropriate collection technique is library research is to collect articles, journals, books and so on.
The results showed that there was an influence between the increase in BI interest rates and inflation on the financial performance of syari'ah banks and there were several factors that influenced the increase in interest rates, among others: the need for funds, competition, government policies, etc. Several factors that influence inflation include: money supply, gross domestic product, exchange rates and interest rates
Perbedaan Komposisi vegetasi tumbuhan bawah pada tegekan pinus merkusil dan tegakan campuran schima wallichii dengan swatenia mahagoni di Penggaron Kab. Semarang
No full textArief Dui Jayanto. Perbedaan Komposisi Vegetasi Tumbuhan Bawah Pada Tegakan Firms merkusii Dan Tegakan Campuran Schima wallichii Dengan Swetenia mahagoni Di Penggaron Kab. Semarang. ( Di bawah bimbingan Hendarko Sugondo dan Sri Utami ).
Penelitian bertujuan untuk nengetahui perbedaan koiposisi vegetasi tunbuhan bawah pada dua tegakan yang berbeda dan nengetahui pengaruh langsung dari faktor faktor lingkungan. Penelitian dilaksanakan di hutan wisata Penggaron Kab. Semarang, pada bulan Agustus Oktober 1993. Sampling vegetasi dengan menggunakan metode Stratified random. Data yang diperoleh
berdasarkan Nilai Kepentingan setiap jenis tumbuhan dianalisa dengan metode ordinasi.
Hasil penelitian menunjukkan di lokasi Pinus merkusii didapat 32 jenis dengan nilai kepentingan tertinggi adalah Paku pakuan ( Dryopteris pteroides ), sedangkan pada lokasi eampuran ( Schlma wallichii dengan Swetenia mahagani ) didapatkan 27 jenis dengan nilai kepentingan tertinggi adalah Telo - teloan ( Ipomaea obscures )_ Setelah dihubungkan dengan teknik ordinasi dengan faktor lingkungan yang terukur, naka faktor lingkungan yang berpengaruh adalah kelembaban udara, temperatur dan intensitas eahaya_
Uji statistik menunjukkan adanya korelasi positif antara indeks disimilaritas dengan interval ordinasi yang signifikan melampui 1 X level keboleh jadian.
Iv
submission to
ifistitutional Repository Collection. The author(s) or copyright owner(s) agree that UNDIP-IR may, without changing the content, translate the
any medium or format for the purpose of preservation. The author(s) or copyright owner(s) also agree that UNDIP-IR may keep more than one co submission for purposes of security, back-up and preservation. ( http: py of ;this
//eprints.undip.ac.id
Perjanjian murabahah pada bank muamalat Indonesia
No full textStarting from the anxiety of bank interest, and the desire of MUI figures to establish syar'i bank then in 1991 was born deed of establishment of Bank Muamalat Indonesia. Banks are still relatively new is able to show its existence by presenting some products that if able to benefit the community, one of which is murabaha. Murabahah is a sale and purchase by stating the cost of goods sold and the margin obtained by the seller with the agreement of both parties. Murabahah can also be borrowed-borrowed because to get the desired goods, the customer is assisted by the Bank to buy it, then the customer pays to the Bank. To the authors feel the need to present the problem Is the implementation of the murabahah agreement at Bank Muamalah Indonesia Madiun branch is in accordance with the principles of Shariah? And how the settlement of murabaha agreement in Bank Mualamat Indonesia branch of Madiun in case of default? Library research methods that include discussion of legal principles, legal system, and rules of law and field research as a complement and complement existing facts, the author tries to answer the problem. In terms of the agreement, murabaha is in accordance with the provisions of the agreement as stipulated in the Civil Code which requires the existence of agreements, skills, certain matters, and a halal cause. In addition, murabahah agreements also require guarantees and advances, Customers make inkar promise. So from here it can be concluded that it though seems to violate the principles of shari'ah but ternayta still acceptable and relefan with the basic principles of Muamalah. If there is a wanprestasi customer then Bank Muamalat Indonesia branch of Madiun will do: warning letter three times accompanied by a fine if still not succeed then the bank will advise the customer to sell the goods and pay off the shortfall to the Bank, if still not successful then the bank ask for help To the arbitration body to mediate the matter
