Peran Pengetahuan dan Proses Belajar terhadap Perubahan Strategi Praktek Bisnis: sebuah Analisis Wacana Tentang Perubahan Iklim

Flooding and landslides are now beginning to be a daily sight in many areas in Indonesia. What recently happened, and quite terrifying is, the loss (drop down) street in the capital-city. Rainfall in some cities, seem evenly throughout the year. Geographical circumstances of Indonesian as an island Country looks began to change. Land start to shrinking white the oceans broadening. The impact of this environment and natural changes, such as climate change, would certainly affect people\u27s lives. Disadvantages socially and economically will reduce the level of public welfare in general. This, in turn, will impact on business practices that had been occupied by businessmen. Willy-nilly, like it or not, they must begin to take into account the reality on the surrounding environment. The spread of knowledge through the media should respond by updating the values (corporate-value) that had been possessed by the company, learning how to change, and formulate a new one

Perubahan Peran Perguruan Tinggi Menjelang 2o2o

We are facing the knowledge era in 2020. People will dependen on, and rely on their innovation capabilities to continue their lives. Human capabilities will increase (also their problems and requirements become much various and dynamic) as information technology to access ail of information needed progress. Boundary of problems become wider, and consequently models become more complex and interdicipline. This point addresses new challenges to the rote of universities. Graduates in this era should see problems and requirement not only from their single-lenses science, but from multi-lenses science, the interconection of one to another. This will help them wider their problems boundaries and consequently will make model more comprehensive and easier to understand. The next step, with comprehensive model, the correction needed can be done. In this era of knowledge, every situation will change. Universities will always be left behind and the graduates will always lack of knowledge. The situation will become more difficult if they stay in their old way: curriculum revision every s years, or 4 and 3. The main role of universities now is to build scientific way of thinking to stimulate graduates maturity/independency. They will not be the only producer of knowledge. They will act as colleagues/partners of knowledge creating. The university can no longer see themselves as "Maestros". The suitable self-concept for universities now is as entities for broadening boundary of natural science, social science and economy, engineering, and to spread research findings, and to become partner of knowledge creation for industry

Peran Pengetahuan dan Proses Belajar terhadap Perubahan Strategi Praktek Bisnis: sebuah Analisis Wacana Tentang Perubahan Iklim

Flooding and landslides are now beginning to be a daily sight in many areas in Indonesia. What recently happened, and quite terrifying is, the loss (drop down) street in the capital-city. Rainfall in some cities, seem evenly throughout the year. Geographical circumstances of Indonesian as an island Country looks began to change. Land start to shrinking white the ocean\u27s broadening. The impact of this environment and natural changes, such as climate change, would certainly affect people\u27s lives. Disadvantages socially and economically will reduce the level of public welfare in general. This, in turn, will impact on business practices that had been occupied by businessmen. Willy-nilly, like it or \u27not, they must begin to take into account the reality on the surrounding environment. The spread of knowledge through the media should respond by updating the values (corporate-value) that had been possessed by the company, learning how to change, and formulate a new one

Industri Mobil Nasional : Perspektif Berlian Porter

Our national industry today does not have a basis yet for competitive advantage. Since the beginning of the aircraft industry (IPTN) decades ago up to the present, our country has not had yet the competitive advantage in one particular industry that can compete in a global trade. “Kiat Esemka” seems to encourage the emergence of national automobile industry. This also prove that our nation in this Creative Era (an era that emphasize creativity as a primary source) has the potential to compete with other countries. Although there is no prove yet as to whether we have the diamond in our country for competing successfully in automotive industry, or further to have the unique competitive advantage. However, the opportunity to have some competitive industries is open widely. Key words : national industry, competitive advantage

Analisis terhadap Sistem dan Prosedur Pelaporan Perpajakan (Studi Kasus PT Sriwijaya, Bandung)

Objek penelitian adalah analisis terhadap sistem dan prosedur pelaporan perpajakan di PT Sriwijaya. PT Sriwijaya merupakan Perusahaan yang bergerak di bidang perdagangan kain untuk industri otomotif (lokal dan ekspor), dengan skala menengah ke atas. PT Sriwijaya berencana melakukan restitusi PPN untuk tahun pajak 2010. Untuk memperlancar pemeriksaan pajak yang dilakukan oleh Fiskus, PT Sriwijaya harus mempunyai dokumentasi yang baik terkait dengan perhitungan dan pelaporan pajaknya. Oleh karena itu, penelitian ini bermaksud untuk meneliti tentang sistem dan prosedur pelaporan perpajakan yang dijalankan oleh PT Sriwijaya saat ini.Sistem pemungutan pajak yang dianut di Indonesia adalah sistem self assessment yang memberikan wewenang, kepercayaan, tanggung jawab kepada wajib pajak untuk menghitung, memperhitungkan, membayar, dan melaporkan sendiri besarnya pajak yang harus dibayar. Untuk menguji pemenuhan kepatuhan Wajib Pajak dalam menjalankan sistem self assessment, Fiskus melakukan pemeriksaan (Setiawan dan Musri, 2007:22). Adanya ketentuan mengenai pemeriksaan, Wajib Pajak sebaiknya menyusun sistem dan prosedur pelaporan demi terlaksananya pemenuhan kewajiban perpajakan dan terhindar dari pengenaan sanksi.Berdasarkan observasi dan wawancara yang telah dilakukan, dapat disimpulkan bahwa dari sisi waktu, tidak ada keterlambatan pelaporan SPT Masa PPN maupun PPh, namun dari sisi prosedur pelaporan pajaknya, masih ada beberapa kelemahan. Kelemahan tersebut terkait dengan pengarsipan dokumen dan tidak adanya pengecekan ulang sebagai aktivitas pengendalian, sehingga memungkinkan terjadinya kesalahan (human error). Untuk mengatasi permasalahan tersebut ditambahkan proses pengecekan terhadap kelengkapan data dan kebenaran data yang diperlukan dalam dokumen perpajakan, serta disarankan untuk melakukan pengarsipan secara berurut terhadap dokumen perpajakan khususnya faktur pajak. Selain itu perlu ditambahkan proses pengecekan terhadap pekerjaan yang telah dilakukan Supervisor Accounting oleh Kepala Bagian Accounting, serta perlu dilakukan penomoran (prenumbered) terhadap dokumen-dokumen yang terkait dengan perpajakan

Penilaian Risiko Pengenaan Sanksi Administratif Perpajakan Atas Pelaporan Pajak (Studi Kasus pada PT "X" Bandung)

Tax reporting which is made based on good and prudent company finance report is getting more important to know and make by companies. This is according to the tax regulation still in effect. This is due to the system for collecting tax applied in Indonesia that is self assessment. The system gives the people authorization, trust, and responsibilities to the tax payer to count, pay, and report by themselves. The system gives them a kind of space to fulfill their tax obligation. Design and implementation of the system and procedure of tax reporting-by companies-will determine the quantity and obedience of companies in reporting their tax obligation. The system and procedure are by themselves a system for measuring the rate of risk of being penalized based on their finance report. The paper will analyze the research result in the design and implementation of the system and tax reporting procedure PT “X" in a company in Bandung. The methodology applied is descriptive evaluative, that is to examine the company current condition through observations, interviews, and documentations study. The result shows that the company still makes some mistakes in reporting its tax from which it receives consequence of being given tax penalty. It is recommended that the company starts to improve its system and procedure of tax reporting in order that tax penalty be reduced to the minimum and also increase the quality of its tax reporting

Exploring Personal Finance in Small-Medium Businesses Managed by Women : from Quantitative to Qualitative

The research intends to explore the behavior of several entrepreneurs in managing their finances in small-medium businesses. Many have studied financial problems in this type of business with the quantitative method, but only few analyse those problems using the qualitative approach. This paper presents some observation and interviews with nine women entrepreneurs based in West Java, Indonesia. Out of twenty entrepreneurs only nine provide sufficient information, and so the research focuses on these nine entrepreneurs. This research continues the previous one which used the quantitative method. The previous research found that economic capital is the significant factor for business sustainability while habitus and environment were not. However, these results do not provide any comprehensive and complete analysis quantitatively. This time around the research makes use of the qualitative approach whose focuses are on group discussion and transcript analysis. The transcript and the result of some observations have been analysed and interpreted employing Bourdieu’s theory of habitus and capital.The research shows that despite the previous findings, habitus in the form of entrepreneurial tacit knowledge is the most significant matter for old players to get their benefit, while cultural capital in the form of high education, and social capital in the form of network are the most significant factors for young entrepreneur to succeed. Keywords : women entrepreneurs, personal finance, capital, qualitative

Pengelolaan Keuangan oleh Pengusaha Perempuan pada Beberapa Bisnis Kreatif di Bandung (Studi Kasus pada Bisnis Kreatif : Fesyen, Kerajinan, dan Film)

Purpose-This paper presents interviews with several women entrepreneur in Bandung who dedicate herself in creative businesses. These creative businesses give challenges to woman today to take a part, as an entrepreneur beside a woman.Design/methodology/approach – The research use qualitative methods with discource analysis with following step : observation, deep interviews and focus group discussion.Findings – The interviews describe that challenged by the economy doesn\u27t make women entrepreneur in Bandung stop to create. There are five women who have interviewed, and all of them have passionate, always come with new and bright ideas. All of them got supported by their family. With inadequate financial literacy (management) and improper accounting, they still could manage the mixed sources of fund to great succeed, but they have to fix the problem in the future.Originality/value – This paper gives insights that todays women in Bandung are more empowered and stand equally with their men counterpart