1,156 research outputs found

    BLEBERAN TOURIST VILLAGE OF GUNUNG KIDUL: COMPONENT ANALYSIS OF ITS ATTRACTION, PRODUCT, MANAGEMENT AND MARKETING

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    The need to live naturally with the principal of ‘going back to nature’ has resulted in development of new tourist attraction: the tourist village. Village potentials such as varied natural attractions, friendly local people, unspoiled natural setting and fresh air are among attractions for the tourists. This research is aimed primarily at revealing tourist attraction elements of the products, the management, the product itself and its marketing in Bleberan Tourist Village of Playen, Gunung Kidul Regency, Yogyakarta Special Region. The primary data cover all activities from its launching in 2009 to the end of 2015, in which its development could be seen clearly. The theoretical approach applied in this research is tourist attraction component theory on the product, its management and marketing.

    Upaya Peningkatan Partisipasi dan Hasil Belajar IPA Melalui Pendekatan Scientific Model Crossword Puzzle pada Konsep Sistem Organisasi Kehidupan Siswa Kelas VIIA

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    The purpose of this classroom action research is to increase participation and science learning outcomes on the concept of the Life Organization System through the Scientific approach of the Crossword Puzzle model for class VIIA SMP N13 Tegal students in the even semester of the 2018/2019 academic year, namely learning by using crossword puzzles (TTS) as tools used to embed science concepts. This research was conducted in 2 cycles, each cycle consisting of 3 meetings. The data collection method that will be used is observation, and activity documentation. The results of the analysis of student participation in the first cycle is 31.25% in the second cycle is 90.63%. And the analysis of student learning outcomes in the first cycle is 65.63% and the second cycle is 87.50%. Classically, this research is said to be successful because the participation and learning outcomes are above the minimum specified criteria, namely 85% active and 85% of students complete learning

    Semantic Change Type in Old Javanese Word and Sanskrit Loan Word to Modern Javanese

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    This research aims to describe type classifier of semantic change and to explain the factors causing semantic change. This research was conducted with a qualitative-descriptive approach. The research method is conducted by comparing the meaning of words from the Old Javanese and Sanskrit loan wordto Modern Javanese. The collection data is done by looking for words that the meaning suspected change in Old Javanese dictionary. Words meaning determined precisely by tracing to the Old Javanese text. Furthermore, words meaning are compared to present time meaning through Modern Javanese dictionary. In addition, searching Modern Javanese meaning are also using Javanese news on the internet pages. The analysis of this research is to classify Old Javanese words and Sanskrit loan words meaning that undergo change to Modern Javanese. Its also explained why the change in the word meaning can occur. The result shows that, semantic change of Old Javanese words and Sanskrit loan words to Modern Javanese can be classified into seven types, involving widening, narrowing, shifting, metaphor, metonymy, pejoration, and euphemism. In addition, the result shows that semantic change can occur because of some factors. Psychological factor concerning emotive and taboo, and polysemy. religion spreading, the growth of science and technology, the socio-political development, and the needs of a new name

    ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012)

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    This study aims to examine the influence of earnings management to corporate social responsibility report with corporate governance as moderating variable. The role of corporate governance is required to minimize the influence of earnings management to corporate social responsibility report. In this study, earnings management is measured by using modified jones model, and corporate social responsibility report is measured by GRI Index. Proxies used to measure corporate governance are managerial ownership, institutional ownership, the number of audit committee, board size, and the number of board meetings. This study use secondary data with population of manufactured companies listed in Indonesia stock exchange in 2010-2012. The method used to determine the sample is purposive sampling. The analytical method used is multiple regression. The result of this study shows that earnings management has significant influence to corporate social responsibility report. The result of the test for moderating variables show that managerial ownership and board size have significant effect where managerial ownership has negative effect and board size has positive effect

    Improving Skills at Calculating Giro Account Balance Using the Snowball Throwing Model in the Subject of Basic Banking at Public Vocational High School 1 of Boyolangu

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    The quality of learning needs to be improved periodically, but not all teachers cannot carry out its improvement. An alternative to be developed to overcome this problem by using active learning strategies is what is called the snowball throwing method. The purpose of this research was to know the improvement of skills at calculating giro account balance by implementing the snowball throwing model to the tenth-grade students of Accounting 1 of Public Vocational High School (PVHS) 1 Boyolangu in the academic year of 2019/2020.This was a classroom action research conducted in four stages in three cycles. The four stages included planning, action, observation, and reflection. For the accurate result of the research, the data collected were statistically analyzed using the mean formula. Based on the result of the analysis and observation during action taking, it can be concluded that the implementation of the snowball throwing model to the 2019/2020 tenth-grade students of Accounting 1 of PVHS 1 Boyolangu helped improve their skills at calculating giro account balance. The conclusion was based on the fact that the average score increased from 67.08 in cycle I to 87.22 in cycle II. In the same way, classical learning completeness increases from 55,56% in cycle I to 100 percent in cycle I

    DETERMINATION OF AIR DEFENSE IDENTIFICATION ZONE (ADIZ) IN ORDER TO SUPPORT SOVEREIGNTY OF NATIONAL AIR REGION

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    One aspect of air spatial arrangement relating to national airspace sovereignty is to establish Air Defense Identification Zone (ADIZ) which established on the basis of security considerations, particularly for the purposes of foreign aircraft identification. ADIZ Indonesia that has been established at this time is not ideal because it is still above Java and surrounding areas, which is still not sufficient in the face of the vast territory of Indonesia. In order to do so, the purpose of this study is to analyze the current condition of ADIZ Indonesia, what efforts have been made to re-establish ADIZ Indonesia in order to suport sovereign national airspace, and the ADIZ stipulation provision in accordance with international air law. This research using qualitative method, data collected by interview and literature review. The results show that ADIZ Indonesia currently resides in the airspace of a small portion of South Sumatra, Java and Madura, Bali, Lombok and a small portion of the western Sumbawa Island, not outside the territorial sea territory (ZEE). Attempts to reassign ADIZ Indonesian terrritory has been implemented through discussion forums or FGDs held at BNPP, and the appointment of ADIZ Indonesia is already based on international customary law at that time.  Keywords: ADIZ, aircraft identification, airspace sovereignty, air law One aspect of air spatial arrangement relating to national airspace sovereignty is to establish Air Defense Identification Zone (ADIZ) which established on the basis of security considerations, particularly for the purposes of foreign aircraft identification. ADIZ Indonesia that has been established at this time is not ideal because it is still above Java and surrounding areas, which is still not sufficient in the face of the vast territory of Indonesia. In order to do so, the purpose of this study is to analyze the current condition of ADIZ Indonesia, what efforts have been made to re-establish ADIZ Indonesia in order to suport sovereign national airspace, and the ADIZ stipulation provision in accordance with international air law. This research using qualitative method, data collected by interview and literature review. The results show that ADIZ Indonesia currently resides in the airspace of a small portion of South Sumatra, Java and Madura, Bali, Lombok and a small portion of the western Sumbawa Island, not outside the territorial sea territory (ZEE). Attempts to reassign ADIZ Indonesian terrritory has been implemented through discussion forums or FGDs held at BNPP, and the appointment of ADIZ Indonesia is already based on international customary law at that time

    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE (RMC)

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    This study aims to analyze the factors which influential the establishment of Risk Management Committee (RMC) in non financial firms. The factors that use in this study are audit committee characteristic and board characteristic that consist of audit committee independency, audit committee size, audit committee activity, audit committee expert, board size, proportion of independence commissioners and board dilligence. This study also use other factors such as firm size, business complexity, leverage and auditor reputation. Sample of this study were non financial firms listed on Indonesian Stock Exchange which the data detectable on Bloomberg for the observation period of 2009 until 2011. A number of 74 firms to be sample in this research that choosing by purposive sampling method. Statistical method that used for the hypotesis is logistic regression analysis. The result for this study is founded that audit committee size, audit committee activity and board activity is related positive and significant to the establishment RMC. Firm size and bussiness complexity as control variabel also related positive and significant to the establishment RM

    Implementation of Work-Based Learning at Teaching Factory in Vocational Education

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    Abstract. Vocational education aims to prepare graduates to be work-ready. Vocational education institutions, as preparer and providers of skilled labor candidate, must be able to utilize their resources and network partnerships resources with outsiders effectively. One way to meet the objectives of vocational education is to apply work-based learning in teaching factories. Work-based learning is a Contextual teaching-learning (CTL) approach where the business world or industrial world provides a set of structured work-based learning experiences. While teaching factory is the development of the production unit, namely the implementation of industrial partnership systems in the existing production units at SMK. The implementation of work-based learning in teaching factories in vocational education is expected to be able to increase the competitiveness of graduates. 

    Pencatatan Transaksi Pemanfaatan Barang Kena Pajak Tidak Berwujud Atau Jasa Kena Pajak Dari Luar Daerah Pabean

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    Transaksi pemanfaatan barang kena pajak tidak berwujud (BKPTB) atau jasa kena pajak (JKP) dari luar daerah pabean merupakan transaksi yang dikenakan pajak pertambahan nilai (PPN). Transaksi ini berbeda dengan transaksi pemungutan PPN dengan mekanisme umum karena pelunasannya dengan penyetoran sendiri, bukan melalui pemungutan pihak lain, sehingga pencatatannya seharusnya juga berbeda. Sayangnya, sangat sedikit referensi yang membahas secara detail mengenai pencatatan transaksi ini. Agar tujuan akuntansi perpajakan terpenuhi, salah satunya untuk menyediakan informasi yang berguna dalam pemenuhan kewajiban perpajakan, harus dipilih metode pencatatan yang paling tepat. Tulisan ini menyajikan sekaligus merekomendasikan metode pencatatan yang bisa meminimalkan terjadinya kesalahan informasi dan risiko pengenaan sanksi. Pemilihan ini berdasarkan telaah atas literatur akuntansi perpajakan dan ketentuan perpajakan yang berlaku. Berdasarkan hasil telaah, penulis berkesimpulan bahwa transaksi pemanfaatan BKPTB dan JKP dari luar daerah pabean akan lebih tepat jika dicatat dengan metode yang berbeda dengan transaksi objek PPN dengan mekanisme umum. Pencatatan yang direkomendasikan ialah dengan akun PPN Masukan Belum Dibayar di sisi debit dan akun Utang PPN-Pemanfaatan BKPTB/JKP dari Luar Daerah Pabean di sisi kredit. Metode ini meminimalkan risiko kesalahan penafsiran dari catatan akuntansi dibanding metode pencatatan yang lain.

    Batasan Penghasilan Bruto pada SPT 1770 SS, Masihkah Sesuai?

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    Kepatuhan wajib pajak salah satunya dapat diketahui dengan melihat kemauannya dalam mengisi SPT. Bagi WP OP karyawan di Indonesia, SPT yang paling sederhana ialah formulir 1770 SS. Formulir ini dikeluarkan oleh DJP untuk memberikan kemudahan bagi WP OP karyawan dengan penghasilan bruto tertentu yang memiliki risiko ketidakpatuhan rencah. Saat ini batasan penghasilan bruto yang dapat menggunakan formulir tersebut ialah 60 juta rupiah, yang telah digunakan sejak 2008. Melihat kondisi saat ini, jumlah WP OP karyawan yang dapat menggunakan formulir tersebut sangat sedikit. Penelitian ini bertujuan untuk memberikan rekomendasi batasan penghasilan bruto bagi WP OP karyawan untuk menggunakan SPT 1770 SS. Penelitian dilaksanakan secara kualitatif. Berdasarkan hasil penelitian, direkomendasikan besaran sebesar Rp98.160.000,00 yang dapat dibulatkan menjadi Rp100.000.000,00. Rekomendasi diberikan dengan melihat besarnya PPh terutang maksimal pada rentang tahun 2009–2011 yang merupakan tahun-tahun awal pemberlakuan SPT 1770 SS.   One of the ways in which taxpayer compliance can be identified is by looking at their willingness to fill out tax return. For employees as individual taxpayers in Indonesia, the simplest tax return is form 1770 SS. This form is issued by the DGT to provide convenience for employees as individual taxpayers with a certain gross income who have a low risk of non-compliance. Currently, the gross income limit that can use this form is IDR 60 million, which has been used since 2008. Looking at the current conditions, the number of employees as individual taxpayers who can use this form is very small. This study aims to provide recommendations for gross income limits for employees as individual taxpayers to use tax return form 1770 SS. The research was carried out qualitatively. Based on the research results, the recommended amount is IDR 98,160,000.00 which can be rounded up to IDR 100,000,000.00. Recommendations are given by looking at the maximum amount of income tax payable in the range of 2009–2011 which are the early years of the tax return form 1770 SS
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