scholarly journals Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)

2020 ◽  
Vol 2 (2) ◽  
pp. 87
Author(s):  
Dennis Piere Maramis ◽  
Ventje Ilat ◽  
Lidia Mawikere
Keyword(s):  
Raw Material ◽  
Selling Price ◽  
Labor Costs ◽  
Applicable Law ◽  
The Public ◽  
The People ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Cost ◽  
Descriptive Method

The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM  have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.

scholarly journals Implementasi Kebijakan Pemerintah dalam Penataan Parkir Guna Mewudjudkan Tertib Lalu Lintas (Studi Kasus di Kota Labuan Bajo Kabupaten Manggarai Barat)

2020 ◽  
Vol 1 (1) ◽  
pp. 73-77
Author(s):  
Bonifasius Fantura ◽  
I Ketut Kasta Arya Wijaya ◽  
I Nyoman Subamia
Keyword(s):  
City Government ◽  
Public Order ◽  
The West ◽  
The Public ◽  
The People ◽  
Qualitative Descriptive ◽  
Market Areas ◽  
The Government ◽  
The City ◽  
Descriptive Method

This research is motivated by awareness and concern for public order, especially in tourist areas. This study aims to determine the policy actions of the West Manggarai Regency Government in managing parking in order to create orderly traffic and to find out the factors that hinder the parking arrangement in order to create orderly traffic in Labuan Bajo City, West Manggarai Regency. This research was designed using a qualitative descriptive method. The techniques used in collecting data are through interviews and documentation. The results show that the government's policy actions in managing parking in the city of Labuan Bajo have not run according to the regulations in the Labuan Bajo city area. Then, there was a mistake between the content of the policy and the implementation in the field. In addition, there is still a lack of awareness from the public to obey traffic regulations, especially parking and a lack of complete facilities where there are 2 areas that are at the center of congestion, namely Jl Soekarno Hatta and Jl. Mirror Stone Market. So this situation makes the people become a habit and low awareness in conducting parking arrangements in the city of Labuan Bajo. Therefore, through this research it is hoped that the Labuan Bajo City Government will increase the parking area in the shopping and market areas so as not to cause congestion. Then, the government is expected to be more assertive in providing guidance to parking attendants in order to comply with applicable regulations.

scholarly journals MANAJEMEN RISIKO DALAM PROSES ESTIMASI BIAYA PADA PROYEK KONSTRUKSI GEDUNG BERTINGKAT DI KOTA DENPASAR

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Ida Ayu Praniti Tresna Putri ◽  
I N. Norken ◽  
I B. Rai Adnyana
Keyword(s):  
Negative Impact ◽  
Construction Project ◽  
Mitigation Measures ◽  
Project Financing ◽  
Whole Process ◽  
Qualitative Descriptive ◽  
Inaccurate Estimation ◽  
The Government ◽  
The Cost ◽  
Descriptive Method

Abstract : On the implementation of the construction project, financing is the main consideration due to the number of large and vulnerable to various risks. Cost control is the beginning of the estimates. An inaccurate estimation could have a negative impact on the whole process of construction. Because of estimation is reference in preparing the budget and used as control of the cost of projects, then required to major risk analysis that can be used as a basis in the mitigation. This research was conducted with qualitative descriptive method by interviews and survey. Data was collected by distributing questionnaires to the respondents using purposive sampling method, which simply selecting respondents who were competent and expert about the possible risks. The number of respondents was 25 who represent 8 construction project belonging to the government which is located in Denpasar. The results showed that there were 40 risks identified, from literature identified 16 risks and from brainstorming identified 24 risks. Than from 40 risks there are 34 major risks which was 9 risks classified as unacceptable and 25 risks classified as undesirable. Most dominant risks were the risks of estimator team and project. There were 16 mitigation measures at an unacceptable risk and 41 mitigitation measures at an undesirable risk. Most dominant risks were the risks of contractors and owner.

scholarly journals Strategi Government Public Relations Pusat Penerangan TNI dalam Mempertahankan Reputasi Lembaga TNI

2019 ◽  
Vol 7 (2) ◽  
pp. 205-216
Author(s):  
Rifqi Muflih ◽  
Dany Dany
Keyword(s):  
Public Relations ◽  
Participant Observation ◽  
Armed Forces ◽  
The Public ◽  
Qualitative Descriptive ◽  
Government Public Relations ◽  
The Government ◽  
Descriptive Method ◽  
Public Relations Strategy

Public Relations of Headquarters of the Indonesian Armed Forces (TNI Headquarters) must work with the Government Public Relations strategy to maintain a reputation by maintaining credibility, trustworthiness, reliability, and responsibility in delivering positive news to the internal and external public. This study aims to see how the government public relations strategy of the Indonesian National Armed Forces Information Center (Puspen TNI) maintained the reputation of the TNI institution. The method used in this study is a qualitative descriptive method by interviewing the Head of Puspen TNI, non-participant observation, and documentation. The results showed that Puspen TNI in maintaining the reputation of the TNI, first, maintained credibility by measuring the objectivity and quality of the news. Second, it proclaimed information about TNI and the contribution of the TNI to the nation-state to the public through mass media and social media. Third, it disseminated the news according to the facts. Forth, it reported the performance of the TNI to the external and internal public regarding responsibility to the state and nation professionally and proportionally by providing information delivered directly through the TNI website, Facebook, Twitter, Instagram, YouTube and TV public relations TNI Streaming produced by Puspen TNI. It also maintained good relations between external media and editor in chief and journalists of print, electronic and online media.

scholarly journals Work culture of the government of Teluk Ambon district in providing administrative services to the community in the era of COVID-19

2021 ◽  
Vol 8 (6) ◽  
pp. 661-668
Author(s):  
Wahyu Fatimah Chaniago
Keyword(s):  
Work Culture ◽  
District Office ◽  
Administrative Services ◽  
The People ◽  
Study Results ◽  
Qualitative Descriptive ◽  
District Government ◽  
The Government ◽  
Service Change ◽  
Descriptive Method

This study aims to determine the work culture of the sub-district government in providing administrative services to the community in the Covid-19 era. The research method is a direct qualitative descriptive method. Data collection techniques used are observation, documentation, and interviews. The study results show a fundamental service change in 2020, namely the pattern of routine and usual ways of working that are very different felt by the people who will provide services at the Teluk Ambon District Office. Changes in bureaucratic work procedures are caused by the public's complying with the health protocol and maintaining a sitting position, which is one meter while providing services at the Teluk Ambon sub-district office.

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals The Transformation of Radical Movement in Yogyakarta post-2019 Presidential Election

2021 ◽  
Vol 5 (1) ◽  
pp. 93-108
Author(s):  
Putri Hergianasari ◽  
Kurniawan Netanyahu
Keyword(s):  
Religious Education ◽  
Presidential Election ◽  
Resource Mobilization ◽  
Sources Of Information ◽  
The Public ◽  
The People ◽  
Qualitative Descriptive ◽  
The Government ◽  
Radical Organizations ◽  
Radical Movement

Radical movements colored the 2019 Elections, especially the dichotomy of the Jokowi and Prabowo camps. This phenomenon also occurs among the people of Yogyakarta after the 2019 Presidential Election. The research aims to map the transformation of fundamentalist groups in Yogyakarta after the 2019 Presidential Election. The significant analysis was carried out to provide sources of information to the public and government regarding the transformation of Hizbut Tahrir Indonesia (HTI) after the 2019 Presidential Election. The researchers used qualitative descriptive methods with the analysis of the theory of social resource mobilization. The research results showed that the transformation of the radical movement that formerly took the anarchist forms and down to the streets, now is more focused and organized by entering the community through religious education and recitation groups, both in universities and at household meetings. This research concludes that in order not to be parallel to HTI, which the government dissolved, the transformation of tranquility is one way to maintain the existence of radical organizations but in a more friendly framework or guise. All of these resource mobilization movements take the form of informal social networks.

scholarly journals Relevansi Ajaran Hidup Sastra Wulangreh Pada Etnis Jawa Mataram Kepanjen Kabupaten Malang

2017 ◽  
Vol 23 (1) ◽  
pp. 81-86
Author(s):  
Nurwakhid Muliyono
Keyword(s):  
Filial Piety ◽  
Geographical Location ◽  
Cultural Issues ◽  
Literary Value ◽  
Cultural Economic ◽  
Political Factors ◽  
The Public ◽  
Qualitative Descriptive ◽  
The Government ◽  
Descriptive Method

Literary works created by writers to be enjoyed, understood, and utilized by the community by using language as a medium. Literature is a language essay on socio-cultural issues in the form of getting positive judgments from the public. The use of the mystical language of the palace was able to penetrate far geographical location to rural and mountainous areas. Social, cultural and political factors led them to mesanggrah and alienated into the area of Brang Wetan commonly known Mataraman region. Majority, Kepanjen society is Java Mataraman estany which still holds closely to ancestral tradition. Some forms of local wisdom are still carried out today, one of them is Serat Wulangreh written by Sri Susuhunan Paku Buwono IV in Surakarta Hadiningrat In the government of 1788-1820. Javanese people are very concerned about the teachings in Fiber Wulangreh and practiced in everyday life. Wulangreh fiber is a characteristic of Indonesian culture that has high literary value, aesthetics, education and philosophy. In Fiber Wulangreh there is a living doctrine: Understanding the sense of life, sharpening the inner eye, avoiding the arrogant attitude, the duty of the living, the filial piety, and the service to the king. These teachings became guidance and guidance for the Javanese ethnic community Mataraman Kepanjen, the community has consistently preserved until now. Therefore, this phenomenon is very interesting to be careful because this phenomenon occurs in a society that is experiencing changes in all aspects (social, cultural, economic, and globalization). Based on the above description, this paper will describe: (a) how is Fiber Wulangreh practiced as a moral and intellectual teaching (b) how is Serat Wulangreh practiced as a living doctrine, and (c) how is the relevance of Wulangreh literary life teaching to ethnic Javanese mataram in Kepanjen Malang Regency. This qualitative research involves the active participation of researchers on the object of the study. Interviews conducted by researchers to obtain data on various matters related to Fiber Wulangreh Data analysis of village monograph in the analysis with qualitative descriptive method to what extent Fiat Wulangreh live and grow in society.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Selling Price ◽  
Head Office ◽  
Qualitative Descriptive ◽  
Accounting Report ◽  
The Cost ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

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