1,568 research outputs found

    PENGARUH KEPATUHAN WAJIB PAJAK BADAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Lama)

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    YUNITA DWI SETIOWATI. The Effect of Corporate TaxPayer Compliance and Tax Audit on Corporate Income Tax Revenue (Case Study at Tax Service Office Jakarta Kebayoran Lama). Economic Education, Faculty of Economic, State University of Jakarta, 2020. The aims of this research are to examine of corporate taxpayer compliance and tax audit on corporate income tax revenue (Case Study at Tax Service Office Jakarta Kebayoran Lama) either partially and simultaneously. This type of research is quantitative research with multiple linier regression analysis methods. The data used in this research is secondary data that obtained from Tax Service Office Jakarta Kebayoran Lama with using time series data during the 2016-2019 period. Which is the data used are monthly data so it has 48 data to be sample. In the data processing used EViews 7.0. program application. Based on the result of t test partially, corporate taxpayer compliance has positive and significant effect on corporate income tax revenue. Meanwhile, partially tax audit has negative and not significant effect on corporate income tax revenue. In addition, the result of F test is corporate taxpayer compliance and tax audit simultaneously have an effect on corporate income tax revenue. Keywords: Corporate TaxPayer Compliance, Tax Audit, Corporate Income Tax Revenu

    LAPORAN PRAKTIK KERJA LAPANGAN PADA DIVISI KEUANGAN DAN AKUNTANSI PT SUCOFINDO (PERSERO)

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    YUNITA DWI SETIOWATI (8105160081). Laporan Praktik Kerja Lapangan pada Divisi Keuangan dan Akuntansi PT Sucofindo (Persero): Konsentrasi Pendidikan Akuntansi, Program Studi Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Negeri Jakarta, 2018. Laporan Praktik Kerja Lapangan ini dibuat untuk memberikan gambaran hasil kegiatan yang dilakukan selama Praktk Kerja Lapangan. Tujuan dari Laporan Praktik Kerja Lapangan ini adalah untuk memenuhi salah satu persyaratan akademik dalam menyelesaikan studi pada Konsentrasi Pendidikan Akuntansi, Program Studi Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Negeri Jakarta. Praktik Kerja Lapangan dilaksanakan selama 22 (dua puluh dua) hari kerja dimulai sejak tanggal 02 Juli 2018 s.d. 31 Juli 2018 dengan 5 hari kerja, yaitu Senin s.d. Jumat pada pukul 08.00 s.d. 17.00 WIB di PT. Sucofindo pada Divisi Keuangan dan Akuntansi yang beralamat di Graha Sucofindo Jalan Raya Pasar Minggu Kav. 34, Jakarta, 12780. Pelaksanaan Praktik Kerja Lapangan bertujuan untuk meningkatkan wawasan pengetahuan, informasi, pengalaman, kemampuan, dan keterampilan mahasiswa. Dalam melaksanakan Praktik Kerja Lapangan, praktikan berupaya melaksanakan tugas-tugas yang diberikan selama pelaksanaan Praktik Kerja Lapangan dengan sebaik mungkin. Namun saat pelaksanaanya, praktikan tidak terlepas dari adanya kendala yang ditemui selama Praktik Kerja Lapangan berlangsung. Tetapi, kendala-kendala tersebut dapat diatasi dengan baik karena adanya bimbingan dari pembimbing PKL dan para pegawai lainnya yang ikutserta membantu praktkan dalam melaksanakan tugas. Hal tersebut menjadi sebuah pembelajaran yang berharga bagi praktikan dalam mengatasi permasalahan di dunia kerja

    ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK BUMN DAN NON-BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Periode 2015-2017)

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    ABSTRAK Setiowati, Neneng D, 2018. Analisis Perbandingan Kinerja Keuangan Pada Bank BUMN dan Non BUMN yang Terdaftar d Bursa Efek Indonesia (BEI) Tahun 2015-2017. Skripsi, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM). Pembimbing I : Hari Setiono, SE., M.Si Pembimbing II : Nur Ainiyah, SE., M.Akt Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja keuangan pada Bank BUMN dan Non BUMN yang terdaftar di BEI pada periode 2015-2017. Peneliti mengambil kedua jenis bank tersebut dikarenakan adanya persaingan yang begitu ketat dengan dibuktikan semakin bertambahnya jumlah kantor yang telah didirikan oleh kedua jenis bank. Penelitian ini berjenis penelitian kuantitatif komparatif atau membandingkan. Adapun sumber data penelitian ini adalah laporan keuangan Bank BUMN yang diwakili oleh 4 (empat) Bank yaitu BRI, BNI, BTN dan Mandiri. Sedangkan Bank Non BUMN diwakili oleh BCA, Panin, OCBC NISP, Maybank, Danamon, dan Cimb Niaga. Kemudian untuk metode pengumpulan data yang digunakan berupa data sekunder dan teknik pengelolaan serta analisis data yang dilakukan dengan menggunakan Analisis Rasio Keuangan, Analisis Statistik Deskriptif, dan Uji Anova. Hasil penelitian ini menunjukkan bahwa Uji Anova memperlihatkan rasio NPL, LDR, GCG, NIM dan CAR tidak terdapat perbedaan yang signifikan antara kinerja keuangan Bank BUMN dan Non BUMN, sedangkan rasio ROA terdapat perbedaan yang signifikan antara kinerja keuangan Bank BUMN dan Non BUMN dengan nilai sig. thitung < ttabel (0,042 < 0,05). Sehingga dari hasil tersebut menunjukkan tidak adanya perbedaan yang signifikan antara Bank BUMN dan Non BUMN. Kata Kunci: Kinerja Keuangan, Bank BUMN, Bank Non BUM

    APLIKASI GITAR PLAYER DENGAN MENGGUNAKAN TEKNOLOGI JAVA MOBILE (J2ME)

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    Mobile technology is a technology that is very popular at the moment. Now, many mobile applications are outstanding. Seeing the development of mobile applications more rapidly, so this final project lifted the title of Guitar Player Applications Using Java Technology Mobile namely how to make an application to play a musical instrument guitar on mobile device. There are four main modes in this application, there are the Single Chromatic and Single Diatonic to play tones and Full Chromatic and Full Diatonic to play chords of song. In Full Chord Chromatic/Diatonic, there are features, record and playback functions. Single/Full Chromatic is one of the menus that playing chromatic tones/chord of songs, while Single/Full Diatonic is one of the menus that playing diatonic tones/chord of songs. Workings of this application is by taking / loading an audio file (*. mid) and visual files (*. png) in their respective directories. In Single Chromatic and Full Chord Chromatic have record facilities (to record tones/chords that have been played), playback facilities (playing back tone/chords that have been played), save (to save tone / chords that have been played and can be played back on the menu Load Tones / Chords. On Full Chord Chromatic menu options there are facilities to provide choice of type of chord that is played (Chord Major / Minor). There are 2 addition menu, Uji Nada in this menu user can test their tone with real tone and Text Play where user can play tone of song with text (*.txt) file. From the test results and analysis through the questionnaire, there are three aspects of respondents rating. Every aspect of the assessment is divided into four groups, namely "very good" with a score of 4, "good" with a score of 3, "enough" with a score of 2 and "less" with a score of 1. Averaging the highest at 3.17 for the learning aspect, the lowest average in the aspects of software engineering and averaging 3.08 to 3.12 as many aspects of visual communication. Seen that these three aspects have been addressed with a "good" (score 3) which means that Guitar Player application can be run well so you can help the musicians and non-musicians in a practical way to learn guitar. Key words: Guitar Player Application, Single Chromatic, Single Diatonic, Full Chromatic, Full Diatonic, Java Mobil

    Abstract 1122‐000190: Persistent DWI Signal for 18 Months in Ischemic Stroke Patient with Carotid Web

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    Introduction: Diagnostic tools for acute ischemic infarcts include the use of DWI sequence on MRI to identify acute infarcts is especially useful since lesions can become hyperintense on this sequence very rapidly (Albers 1998). Over the next 15 days, DWI hyperintensity slowly decreases back to isointense. In some patients, however, there is persistent DWI hyperintensity past 1 month. There are theories that these persistent areas exhibit delayed onset infarct, prolonged ischemia, or perhaps different repair processes (Rivers, et al 2006). To this day, all DWI signals have been known to resolve within a few months even for persistent hyperintensities (Rivers, et al 2006). Carotid webs are a rare form of fibromuscular dysplasia that protrudes from the intimal tissues of carotid arteries. They are shelf‐like projections that grow into the lumen and disrupt normal blood flow (Zhang, et al 2018). These outgrowths are theorized to lead to ischemic strokes due to flow stasis and subsequent embolization of clots that form (Zhang, et al 2018). There is no consensus on the best management of carotid webs, and secondary prevention of recurrent strokes range from medical management to carotid stenting. Methods: This is a case report, and information for the patient was gathered through review of medical records on the EMR. Results: We present a case of ischemic stroke in the right basal ganglia/corona radiata, who presented with left sided weakness. The patient was found to have prediabetes, HTN, and HLD. However, she had recurrence of her symptoms over the next 18 months (figure 1). Repeat MRIs showed persistent DWI hyperintensity that slowly decreased in size and signal intensity over this period but in the same area as the initial infarct. The rest of the work up was only significant for a carotid web in the right internal carotid artery identified on conventional angiography. Ultimately she was managed with medical therapy including aspirin, statin, and antihypertensives. Conclusions: It is unclear whether the carotid web is associated with persistent DWI for such an extended time frame. There is very little research that explores the pathophysiology of ischemic strokes from carotid webs. In addition, there is even less information about the physiology of an evolving infarct that shows persistent DWI signals for such an extended time frame. Further studies that look into carotid webs may help us understand the best long term management in such patients. Future studies that explore the physiology of ischemic strokes that show such persistent DWI signals may elucidate and perhaps expand upon current management options and possibly identify new areas for intervention

    Strike Three Yer Out!? : Examining the Constitutional Limits on the Use of Prior Uncounseled DWI Convictions to Impose Mandatory Prison Sentences on Repeat DWI Offenders

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    This Comment examines the constitutional implications of using prior uncounseled DWI convictions to incarcerate repeat DWI offenders. The Comment reviews the Supreme Court decisions that established the right to court-appointed counsel for the indigent accused and examines the federal constitutional limitations on the collateral use of prior uncounseled DWI convictions. It also critically evaluates state court decisions involving the collateral use of prior uncounseled DWI convictions. The author concludes that, because an uncounseled conviction is inherently unreliable, it should not be used to mandatorily incarcerate a DWI repeat offender

    KAJIAN NEW HISTORISME DALAM NOVEL HATI SINDEN KARYA DWI RAHYUNINGSIH: A Study Of New Historicism In The Novel Of Hati Sinden By Dwi Rahyuningsih

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    Abstrak: Penelitian ini menggunakan perspektif new historisme dengan tujuan untuk mengidentifikasi sejarah dan budaya Indonesia dalam novel Hati Sinden karya Dwi Rahyuningsih. Data dalam penelitian berupa teks, baik berupa kata, kalimat, atau wacana yang sesuai dengan rumusan masalah. Adapun sumber data dalam penelitian ini yaitu novel Hati Sinden karya Dwi Rahyuningsih yang diterbitkan oleh Diva Press pada tahun 2011. Instrumen dalam penelitian ini yaitu penulis yang berorientasi pada penelitian tentang sejarah dan budaya Indonesia dalam novel Hati Sinden karya Dwi Rahyuningsih. Teknik pengumpulan data dalam penelitian ini dilakukan melalui dua tahapan yaitu baca dan catat. Teknik analisis data dilakukan melalui tiga tahapan yaitu kategorisasi, deskripsi, dan penyajian data. Hasil penelitian menunjukkan bahwa pertama, dalam novel Hati Sinden karya Dwi Rahyuningsih terdapat representasi sejarah Indonesia yaitu tentang Partai Komunis Indonesia. Kedua, representasi unsur budaya dalam novel Hati Sinden karya Dwi Rahyuningsih yang terdiri dari unsur budaya pada sistem kesenian, sistem mata pencaharian hidup, dan sistem kepercayaan. Abstract: This research used new historicism perspective with the aim of identifying Indonesian history and culture in the novel of Hati Sinden by Dwi Rahyuningsih. The data in this research is the form of text, either the form of words, sentences, or discourse in accordance with the formulation of problem. The data source in this research is novel of Hati Sinden by Dwi Rahyuningsih, published by Diva Press in 2011. The instrument in this research is the author who oriented towards research on Indonesian history and culture in the novel of Hati Sinden by Dwi Rahyuningsih. The data collection technique in this research was carried out in two stages, namely reading and taking notes. The data analysis technique was carried out in three stages, namely categorization, description, and presentation of the data. The results show that first, in the novel of Hati Sinden by Dwi Rahyuningsih, there is a representation of Indonesian history, namely the Indonesian Communist Party. Second, the representation of cultural elements in the novel of Hati Sinden by Dwi Rahyuningsih, which consists of cultural elements in the art system, livelihood system, and belief system.Penelitian ini menggunakan perspektif new historisme dengan tujuan untuk mengidentifikasi sejarah dan budaya Indonesia dalam novel Hati Sinden karya Dwi Rahyuningsih.&nbsp; Data dalam penelitian yaitu berupa teks, baik berupa kata, kalimat, atau wacana yang sesuai dengan rumusan masalah. Adapun sumber data dalam penelitian ini yaitu novel Hati Sinden karya Dwi Rahyuningsih yang diterbitkan oleh Diva Press pada tahun 2011. Instrumen dalam penelitian ini yaitu penulis yang berorientasi pada penelitian tentang sejarah dan budaya Indonesia dalam novel Hati Sinden karya Dwi Rahyuningsih. Teknik pengumpulan data dalam penelitian ini dilakukan melalui dua tahapan yaitu baca dan catat. Teknik analisis data dilakukan melalui tiga tahapan yaitu kategorisasi, deskripsi, dan penyajian data. Hasil penelitian menunjukkan bahwa pertama, dalam novel Hati Sinden karya Dwi Rahyuningsih terdapat representasi sejarah Indonesia yaitu tentang Partai Komunis Indonesia. Kedua, representasi unsur budaya dalam novel Hati Sinden karya Dwi Rahyuningsih yang terdiri dari unsur budaya pada sistem kesenian, sistem mata pencaharian hidup, dan sistem kepercayaan

    The prevention of young driver&apos;s DWI (driving while intoxicated) and RWDI (riding with a driver under influence) in Europe: A social-sequential model

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    Inspired by the &apos;critical incident technique&apos; of McKnight et al. (1995) who analyzed 12,000 drivers&apos; decisions leading to (or not to) DWI, and indentified the influence of social, motivational, and economic factors, the author has developed a social-sequential model of young drivers&apos; DWI and RWDI prevention
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