80 research outputs found

    Evaluasi Sistem Pengendalian Intern Pemunguan Pajak Daerah Sebagai Upaya Peningkatan Pendapatan Daerah Kota Malang.

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    ABSTRAK   Saputro, Wicahyo. 2014. Evaluasi Sistem Pengendalian Intern Pemunguan Pajak Daerah Sebagai Upaya Peningkatan Pendapatan Daerah Kota Malang. Tugas Akhir, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing: Bety Nur Achadiyah, S.Pd., M.Sc   Kata Kunci: Pengendalian Intern, Pemungutan Pajak.   Sistem pengendalian intern merupakan suatu cara yang ditempuh Dinas Pendapatan Daerah Kota Malang untuk mengendalikan usaha tersebut yang meliputi struktur organisasi, cara-cara, metode serta alat-alat yang dikoordinasikan guna mencapai tujuan Dinas Pendapatan Daerah Kota Malang. Sistem pengendalian intern pada dasarnya bertujuan untuk menjaga kekayaan Dinas Pendapatan Daerah Kota Malang, menyediakan data akuntansi yang andal serta menjaga mencegah terjadinya penyimpangan terhadap kebijakan-kebijakan manajemen. Penelitian lapangan ini dilakukan untuk mengetahui sistem pengendalian Intern terhadap Pemungutan Pajak Daerah di Dinas Pendapatan Daerah Kota Malang. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi (pengamatan secara langsung) dan dokumentasi. Metode yang digunakan dalam pelaksanaan evaluasi dalam penelitian ini adalah metode analisis deskriptif kualitatif yang hanya berfokus pada evaluasi sistem pengendalian intern pemungutan pajak daerah pada Dinas Pendapatan Daerah Kota Malang. Penelitian ini dilakukan dengan membandingkan antara sistem pengendalian intern pemungutan pajak daerah yang semestinya diterapkan dengan sistem pengendalian intern pemungutan pajak daerah yang saat ini diterapkan di Dinas Pendapatan Daerah Kota Malang. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian intern pemungutan pajak daerah di Dinas Pendapatan Daerah Kota Malang, dan motivasi  dilakukan penelitian ini karena adanya beberapa kelemahan yang terjadi di dalam proses pemungutan pajak daerah. Berdasarkan kelemahan-kelemahan tersebut, penulis ingin mengevaluasi lebih lanjut lagi. Kesimpulan dari penelitian ini adalah bahwa sistem pengendalian intern telah diterapkan dengan baik namun masih ada kendalanya, seperti kurangnya kesadaran masyarakat untuk membayar pajak, kondisi ekonomi yang kurang memadai, dan banyaknya pungutan liar. Saat ini hal tersebut menjadi fokus penanganan pihak perpajakan daerah Malang. Sehingga bantuan pemerintah sangat diperlukan. Dinas Pendapatan Daerah kota Malang juga harus bisa memanfaatkan kondisi kota Malang yang semakin berkembang baik dari segi pariwisata, perdagangan maupun industri dan menggali potensi pajaknya dan menyiapkan perangkat hukum yang bertanggung jawab untuk menghilangkan pungutan liar yang terjadi

    IDENTIFIKASI PENYEBAB TEKANAN KOMPRESI YANG RENDAH PADA MAIN ENGINE CYLINDER NO 2 DAN 3 DI MT. FORTUNE GLORY XLI DENGAN METODE SWOT

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    Riska Dwi Saputro, 50134918 T, 2018 “Identification of the cause of low compression on main engine cylinder number 2 and 3 at MT Fortune Glory XLI with SWOT analysis method” Program Diploma IV, Teknika, Politeknik Ilmu Pelayaran Semarang, supervising professor I F. Pambudi Widiatmaka, ST., MT. and Supervising professor II DR. Capt. Sahabuddin Sunusi, MT., M.Mar. Main engine at MT. Fortune glory XLI is a Diesel engine 2 tak with 6 cylinder. When sea voyage from Tg. Uban to Cilacap the exhaust gas of main engine has a high temperature increase. A high exhaust gas is visible on the thermometer contained in cylinders 2 and 3 which is normally between 300 – 400 0C reach over 5000C. Seen also on the monitor that the compression pressure cylinders 2 and 3 decreased from normally between 30 until 40 Kg/Cm2 to be less than 30 Kg/Cm2. In this case, author use SWOT analysis method, this methode use to solve thr problem based on some factor analysis, Strength, Weaknesses, Opportunity and Threats by using strategies that determined correspondence by result of SWOT analysis method sistematically. That goals to solve the problem based on strategy and critical succes factor on SWOT method. There are many causes of the effect of low compression pressure so the combustion on the cylinder not optimal, some of the causes of these causes include was broken piston rings, worn piston, worn cylinder liner, Etc. From several factors analyzed to derive a major factor of low compression pressure at MT. Fortune Glory XLI. After the analysis turned out low compression pressure caused a broken piston rings caused lubrication that is not optimally at cylinder liner. Because lack of lubrication causes direct friction between ring piston and cylinder liner and causing piston rings to wear out even cracked or broken. So the compression pressure become low and affects the performance of the main engine. Keywords : Piston rings, Cylinder liner, Compression, Performance of main engin

    ANALISA RISIKO OLAH GERAK KAPAL MASUK ALUR SUNGAI MUSI PADA MT. SULTAN MAHMUD BADARUDDIN II

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    Saputro, Hanif Dwi, 49124416 N, Navigation risk analyzes entry ship at musi river channel on MT. SULTAN MAHMUD BADARUDDIN II. Minithesis. Deck Department, Program of Diploma IV, Politeknik Ilmu Pelayaran Semarang. Adviser : I Capt. I Kadek Laju SH, MM., M.Mar., II Mr. Andy Wahyu Hermanto, S.T., M.T. In the process if the movement entered a narrow shipping channel in the river, it takes a special skill and attention more than sailing on the high seas. Even in the IMO's rules Colreg’s give special attention to Rule 9 of the narrow shipping channel. Besides the issue of groove width and depth of the river, busy traffic can also cause danger to the ship, such as the danger of collision and ran aground. Also in manouvering at musi river , we must know everything that must be considered in manouvering at musi river and how the risk assessment process if the manouver at musi river. In writing this essay, the author describes the theory of the implementation of the navigation entry Musi river channel in a research report and as a foundation for solving the existing problems. The method used in this study is a qualitative method that produces descriptive data in the form of written words of the object under study. In this case the approach to collect data in the form of an object through interviews with experienced resources, metode through literature, and the data associated with the entry process if the motion Musi River channel on MT. SULTAN MAHMUD BADARUDDIN II. Based on the results of research by the author during a practice display at MT. SULTAN MAHMUD BADARUDDIN II, there is a risk of the occurrence of such a problem finding aground, collision, and other hazards on the ship motion exercise in Musi river channel. To the authors wanted to find the cause of such a thing happened. To the authors will identify the cause of it happening by using SHEL, this method consists of Software, Hardware, Environment, and Live ware. Software is part of a non-physical systems, including procedures and rules, Hardware is the equipment used includes, Environment is the place where the activity takes place, and Live ware is referring to every human component of the system in a relational aspects, management, control and communication. Having identified the causes of risk when ship motion exercise in Musi River channel, can we then do a safety assessment to look for things that have a risk that cannot be tolerated during the navigation process. With this assessment's salvation, then each crew will be more careful in every action taken and make every decision in motion exercise safely, effectively, and eficient. By knowing the things that cannot be tolerated, it can be done mitagasi risk, which is to reduce or even completely eliminate the risk that may occur during the process if the motion. So the purpose of navigating a safe, fast, and right can be realized. Key words: Identification of risk when manaouver on the river

    Analisis bibliometrika produktivitas pengarang artikel jurna berkala arkeologi dengan menggunakan dalil hukum lotka

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    This paper aim to present the result of research to analyse the level of author productivity in Berkala Arkeologi journal. The approach that I use is Lotka Law. The law says that if among a hundred people can produce one article, then there will be a quarter of them who produce two articles, there will be one ninth of them will produce three articles, and there will be one sixteenth of them produce 4 articles and so on. This is called the inverse square law of Lotka about author productivity. This paper also describes the statistical methods used to test the correlation between the author and the amount of articles produced, K-S test, a statistical test that is classified into Nonparametric Statistics, used to test the degree of closeness of two sets of data or two distribution (Goodness of fit). From the result this study the author of the Berkala Arkeologi journal in this years 1980-2009 is 138 people. Articles written as many as 392 articles. Based on calculations by the law of Lotka it is found that the productivity of authors for each article is a result of 44 816%, the author of two articles which generate as much as 18,003%, the author of many articles as 10.560% produces 3 and so on

    ANALISIS BIBLIOMETRIKA PRODUKTIVITAS PENGARANG ARTIKEL JURNAL BERKALA ARKEOLOGI DENGAN MENGGUNAKAN DALIL HUKUM LOTKA

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    This paper aim to present the result of research to analyse the level of author productivity in Berkala Arkeologi journal. The approach that I use is Lotka Law. The law says that if among a hundred people can produce one article, then there will be a quarter of them who produce two articles, there will be one ninth of them will produce three articles, and there will be one sixteenth of them produce 4 articles and so on. This is called the inverse square law of Lotka about author productivity. This paper also describes the statistical methods used to test the correlation between the author and the amount of articles produced, K-S test, a statistical test that is classified into Nonparametric Statistics, used to test the degree of closeness of two sets of data or two distribution (Goodness of fit). From the result this study the author of the Berkala Arkeologi journal in this years 1980-2009 is 138 people. Articles written as many as 392 articles. Based on calculations by the law of Lotka it is found that the productivity of authors for each article is a result of 44 816%, the author of two articles which generate as much as 18,003%, the author of many articles as 10.560% produces 3 and so on
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