scholarly journals PERLAKUAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS DEBIT NOTE EKSPOR JASA KENA PAJAK

2019 ◽  
Vol 7 (2) ◽  
pp. 171-184
Author(s):  
Dian Wahyudin
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Order Quantity ◽  
Minimum Order ◽  
Shipping Charge ◽  
Minimum Order Quantity ◽  
Qualitative Descriptive ◽  
Destination Principle ◽  
Tax Regulation

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service   if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research.The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base.Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.

scholarly journals SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar

2021 ◽  
Vol 4 (1) ◽  
pp. 41-47
Author(s):  
Ni Putu Sri Prajayanti ◽  
◽  
I M Sudana ◽  
I G M Karma ◽  
◽  
...  
Keyword(s):  
Data Collection ◽  
Marketing Strategy ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Internal And External Factors

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.

scholarly journals Penilaian Persediaan Barang Dagang Berdasarkan SAK EMKM pada BUMDES Karya Maju Kecamatan Keluang Kabupaten Musi Banyuasin

2021 ◽  
Vol 1 (3) ◽  
pp. 1-11
Author(s):  
Eka Sevtia Mesta ◽  
Ryan Al Rachmat
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Field Observations ◽  
Analysis Method ◽  
Inventory Data ◽  
Data Collection Methods ◽  
Qualitative Descriptive ◽  
Collection Methods

The purpose of this study was to determine how the accounting treatment of inventory on the method of recording and assessing merchandise at Bumdes Karya Maju Kec. Kab. Musi Banyuasin with inventory observation periods in April and May 2020. In this study the researchers used a qualitative descriptive analysis method. The types of data used are primary and secondary. Where the primary data is in the form of interviews and field observations, while the secondary data is in the form of merchandise inventory data at Bumdes Karya Maju. Data collection methods used were interviews and field observations. The results showed that the method of recording and inventory of merchandise at Bumdes Karya Maju was not in accordance with SAK EMKM. Bumdes Karya Maju records merchandise inventory using an application called OMI, which has not applied any method in the application.

scholarly journals ANALISIS PEMBERIAN PINJAMAN, KREDIT BERMASALAH DAN SISA HASIL USAHA PADA KOPDIT CU MANDIRI TEBING TINGGI

2019 ◽  
Vol 5 (1) ◽  
pp. 8-12
Author(s):  
Mezbah Theresyah Nababan ◽  
Jubi Jubi ◽  
Ady Inrawan ◽  
Astuti Astuti
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Data ◽  
Credit Union ◽  
Data Sources ◽  
Operational Costs ◽  
Analysis Methods ◽  
Qualitative Descriptive ◽  
Bad Debt

The purpose of this research are: (1) To know out the granting of loans, non-performing loans and trade output remaind of  Mandiri Credit Union Tebing Tinggi. (2) To find out the factors that led to the granting of loans, bad debt and the rest of the results of the effort are experiencing fluctuations every year of  Mandiri Credit Union Tebing Tinggi. This research was used with qualitative descriptive analysis methods and inductive analysis. Data sources used in this research are primary and secondary data. Data collection is done by interview and documentation methods.Based on the results of the analysis of the research, it can be concluded that the fluctuating loan development tends to increase, the fluctuating development of non-performing loans tends to increase and the fluctuations in the remaining operating results tend to decrease.The results of the analysis suggest that the Mandiri Tebing Tinggi Credit Union Credit Union does not make it difficult for members to borrow and the procedures provided are not complicated, the loan interest is not too large so that members are not bored to make borrowing transactions, Mandiri Tebing Tinggi Credit Union Credit Union should approach the incoming members. into Non-Performing Loans, providing solutions to members who have difficulty paying their obligations, preferably the Mandiri Tebing Tinggi Credit Union Credit Union minimizes costs and reduces borrowing capital so that cooperatives are not burdened with loan interest costs and other operational costs. Keywords: The Granting Of Loans , Non-Performing Loans and Trade Output Remaind (SHU)

scholarly journals Analisis Kepuasan Pelanggan dalam Membeli Buah-buahan Segar di Moena Fresh Bali

2018 ◽  
pp. 81
Author(s):  
PUTU OKA WARDIKA ◽  
RATNA KOMALA DEWI ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Satisfaction Index ◽  
The Matrix ◽  
Competitive Prices ◽  
Data Analysis Methods

Analysis Customer Satisfaction in Buying Fresh Fruits in Moena Fresh Bali Increased consumption of fruits in the country have an impact on the growth of fruitsales in Indonesia. This increase causes the appearance of stiff competition in thebusiness of fruits. Moena Fresh Bali as one of the companies that sell fresh fruitsmust innovate or improve the shortage so that the consumers do not turn to otherproducts. Consumer behavior may help explain how consumers obtain satisfaction.The purpose of this research is to determine satisfaction of Moena Fresh Baliconsumers and to find out actions to increase customer satisfaction of Moena Fresh.The location of the research was conducted at four Moena Fresh outlets as it wasconsidered to represent consumers in every sub-district in Denpasar City. Thenumber of respondents was as many as 50 respondents and the sampling wasconducted by using accidental sampling. Types of data collected include quantitativeand qualitative data which were sourced from primary and secondary data. Methodsof data collection were by using interview techniques, observation, anddocumentation. Data analysis methods used were descriptive analysis, ImportancePerformance Analysis and Customer Satisfaction Index. Based on the results ofresearch, the calculation of CSI to the attributes of Moena Fresh Bali was 77.6% i.e.it meets the criteria of satisfaction. Based on the Matrix of Importance Performance,product attributes are classified into four quadrants and actions to improve customersatisfaction are through the improvement of attributes that become the main priority,namely the attributes of advertising / promotion, price, and discounts. The studysuggests that Moena Fresh Bali should perform printed and electronic publicationsand set competitive prices to maintain its customers.

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin
Keyword(s):  
Data Collection ◽  
Motor Vehicle ◽  
Adam Smith ◽  
Secondary Data ◽  
Legal Certainty ◽  
Tax Collection ◽  
Tax Rate ◽  
Progressive Tax ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).

scholarly journals ANALISIS EFEKTIVITAS REALISASI ANGGARAN BELANJA MODAL DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN MUSI BANYUASIN

2019 ◽  
Vol 2 (2) ◽  
pp. 76
Author(s):  
Rano Asoka
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Interview Research ◽  
Positive Growth ◽  
Capital Spending ◽  
Library Studies ◽  
Qualitative Descriptive ◽  
The Government

This research aims to determine the effectiveness of the realization of capital expenditure budget in the Trade and Industry Board of Musi Banyuasin. It has been reached the goal budget target in the government of Musi Banyuasin Regency. The methods of research used are qualitative methods. The data collection techniques used are interview research, documentation, and library studies. Data analysis was conducted using qualitative descriptive analysis methods and the use of capital expenditure budget data and the realization of capital spending in 2016 to 2018. The results showed that The Trade and Industry Board of Musi Banyuasin Regency in realization of the capital expenditure budget in the year 2016 to 2018 can be said to be effective and in positive growth. In 2016 to the year of 2018, The Trade and Industry Board of Musi Banyuasin Regency is still dependent on local government so that the implementation decentralization of capital expenditure budget can be said to be effective.

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals KEPUTUSAN SUMBER PEMBELANJAAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) SWALAYAN DI DESA MULYOAGUNG KECAMATAN DAU MALANG

2018 ◽  
Vol 5 (1) ◽  
Author(s):  
M. Abdimas Haidar Rahbany
Keyword(s):  
Data Analysis ◽  
Survey Data ◽  
Small Businesses ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Considerable Cost ◽  
Qualitative Descriptive ◽  
Self Service ◽  
The Village ◽  
Micro Enterprises

The purpose of this study was to determine the source of funds used in the micro and small businesses in the village supermarket Mulyoagung District of DAU. The method used is the method of survey, data analysis is qualitative descriptive analysis based on primary and secondary data. Based on the results of a survey conducted by the researchers of the 10 self-service according to the class of micro enterprises in the village Mulyoagung DAU Malang, there is a 100% initial planning. the source of funds used for micro and small businesses in the supermarket, the source of funds used approximately 75.5% use their own capital due, which was developed in the supermarket business is already quite big and cost quite a lot. Supermarkets that require considerable cost using capital loans at the bank around 24.5% to run a business in this way could make more developed self.

scholarly journals NILAI PENDIDIKAN AGAMA HINDU DALAM PRASASTI KI MANTRI TUTUAN

2018 ◽  
Vol 2 (1) ◽  
pp. 19
Author(s):  
I Ketut Alit Widiarsa ◽  
Ni Nyoman Perni ◽  
I Made Arsa Wiguna
Keyword(s):  
Data Collection ◽  
Religious Education ◽  
Research Method ◽  
Descriptive Analysis ◽  
Value Theory ◽  
Cultural Preservation ◽  
Functional Theory ◽  
Qualitative Descriptive ◽  
The Village

<p><em>Bukit Buluh temple is one of the kawitan of the homeland / Tutuan people who are in the village of Adat Gunaksa Dawan District Klungkung Regency. Pura Center citizens Tutuan Bukit Buluh has an inscription which until now still stored and awake its existence in Pura Bukit Buluh.</em><em> </em><em>Issues to be discussed include: (1) The contents of the Inscription Ki Mantri Tutuan. (2) The Value of Hindu Religious Education In Prayer Ki Mantri Tutuan. (3) The Function of Inscription Ki Mantri Tutuan. This study aims to determine: (1) the contents of the Inscription Ki Mantri Tutuan. (2) The value of Hindu Religious Education contained in the Inscription Ki Mantri Tutuan. (3). Function of Inscription Ki Mantri Tutuan.</em><em> </em><em>Theories used to analyze problems are: Value theory, hermeneutical theory and structural functional theory. Subject of this research is Inscription Ki Mantri Tutuan. Methods of data collection are interviews, observations, literature studies and documentation. Data that has been collected is analyzed by qualitative descriptive analysis research method.</em></p><p><em>The results showed: (1) The content of Prasati Ki Mantri Tutuan is telling about the birth of  Ki Mantri Tutuan in the kingdom of Keling Kediri Java until becoming the king of Bali Ida Dalem Tegal Besung and established pasraman in the reed hill which is now known as pura hill reed. (2) The value of Hindu Religious Education contained in the inscription Ki Mantri Tutuan namely: Education Yadnya (a). Manusa Yadnya (b). Pitra Yadnya (c) Punarbhawa (d) Master Chess (e). Satya Wecana. (3). Function Inscription Ki Mantri Tutuan namely: (a) Religious Functions. (b) Socio function.l (c) Historical Functions. (d) Cultural preservation function.</em></p>

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