ANALISIS PENERAPAN PAJAK ATAS TRANSAKSI E-COMMERCE

This study aims to find out the general description, supporting factors and constraints of the application of taxes on e-commerce transactions in Indonesia. The method of data analysis in this study is to use a descriptive method. So the authors use the method of observation, interviews and documentation in collecting the data manually itself. And the results obtained in this study are that the perpetrators of E-Commerce transactions can also be categorized as tax subjects who have an obligation to pay taxes to the state. And there are several supporting factors in the application of taxes to e-commerce transactions, namely for the tax authorities: Data and information for taxpayers, then for taxpayers: Provision of facilities (infrastructure) for taxpayers in carrying out tax obligations, Expanding business in the field of e-commerce, and sales strategy. Apart from the supporting factors, of course there are also some obstacles experienced by the tax authorities, namely: There are still many e-commerce players who do not have a TIN, and the emergence of non-legal applications. And for taxpayers are: Lack of socialization, Little knowledge about taxes, Lack of awareness about tax developments, Fear of taxes.This study aims to find out the general description, supporting factors and constraints of the application of taxes on e-commerce transactions in Indonesia. The method of data analysis in this study is to use a descriptive method. So the authors use the method of observation, interviews and documentation in collecting the data manually itself. And the results obtained in this study are that the perpetrators of E-Commerce transactions can also be categorized as tax subjects who have an obligation to pay taxes to the state. And there are several supporting factors in the application of taxes to e-commerce transactions, namely for the tax authorities: Data and information for taxpayers, then for taxpayers: Provision of facilities (infrastructure) for taxpayers in carrying out tax obligations, Expanding business in the field of e-commerce, and sales strategy. Apart from the supporting factors, of course there are also some obstacles experienced by the tax authorities, namely: There are still many e-commerce players who do not have a TIN, and the emergence of non-legal applications. And for taxpayers are: Lack of socialization, Little knowledge about taxes, Lack of awareness about tax developments, Fear of taxes

THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment. Keywords: Internal Accountant, Corporate Social Responsibility, Hospita

INTENSIFIKASI PENGETAHUAN PAJAK PADA RELAWAN PAJAK

Reformasi di bidang perpajakan telah banyak dilakukan oleh Direktorat Jenderal Pajak, namun tidak sepenuhnya merubah kondisi masyarakat untuk sadar dan taat dalam memenuhi kewajiban perpajakan. Tingkat kepatuhan masyarakat masih rendah, sehingga penerimaan dari sektor pajak juga masih berlum sesuai harapan. Terobosan baru yang dilakukan oleh Dirjen Pajak adalah membentuk Tax Center dan merekrut Relawan Pajak untuk turut serta dalam mengajak dan membantu masyarakat untuk memenuhi kewajibannya, khususnya melapor pajak. Relawan Pajak tersebut belum memiliki kemampuan kerelawanan dan perpajakan yang mumpuni, sehingga butuh intensifikasi pengetahuan yang mumpuni supaya tugas relawan pajak benar-benar tepat sasaran. Intensifikasi Pengetahuan perpajakan kepada 14 orang Relawan Pajak di Tax Center Universitas Wiraraja akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah sosialisasi, penyusunan modul relawan pajak, penyiapan sarana dan prasarana, pelatihan relawan pajak, kegiatan kerelawan, dan evaluasi. Hasil kegiatan pelatihan menunjukkan terdapat peningkatan pengetahuan relawan pajak sebelum dan sesudah pelatihan. Hasil ini diperoleh dari penyebaran angket sebanyak 30 pernyataan dengan hasil rata nilai pengetahuan relawan pajak sebelum pelatihan sebesar 3,51 sedangkan setelah mengikuti pelatihan sebesar 4,28

PENDAPATAN BAGI HASIL DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK SYARIAH (STUDI KASUS PADA PT. BPRS BHAKTI SUMEKAR SUMENEP)

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan PT. BPRS Bhakti Sumekar berdasarkan PSAK No. 101 dan kesesuaian pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar dengan konsep-konsep yang diatur dalam syariah Islam. Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif yang bertujuan untuk memberikan gambaran secara objektif mengenai yang diteliti dengan menggunakan metode dokumentasi. Hasil penelitian menunjukkan bahwa PT. BPRS Bhakti Sumekar telah menyajikan laporan keuangan sesuai dengan ketentuan dalam PSAK No. 101 dan pendapatan bagi hasil yang dilaksanakan oleh PT. BPRS Bhakti Sumekar telah sesuai dengan konsep-konsep yang diatur dalam syariah Islam. Ikatan Akuntan Indonesia telah menetapkan Pernyataan Standar Akuntansi Keuangan No. 101 tentang penyajian laporan keuangan syari’ah, tujuan ditetapkannya PSAK No. 101 adalah terciptanya penyajian laporan keuangan entitas syari’ah yang baku berdasarkan atas standar, sehingga dapat dipergunakan baik oleh pihak intern PT. BPRS Bhakti Sumekar maupun pihak ekstern. Kata kunci : PSAK No. 101, Penyajian Laporan Keuangan Entitas Syari’ah, Pendapatan                     Bagi Hasil dalam Syariah Islam

PENGARUH FAKTOR PERSONAL, CULTURE AND PSHYCOLOGICALTERHADAP PEMILIHAN JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS WIRARAJA

Pemilihan Jurusan Akuntansi Fakultas Ekonomi Universitas Wiraraja Sumenep dipengaruhi beberapa faktor, antara lainPersonal, Culture and Pshycological.Populasi dalam penelitian ini adalah seluruh mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Wiraraja Sumenep. Sampel dalam penelitian ini sebanyak 109 dengan menggunakan purposive sampling. Penelitian ini merupakan penelitian kuantitatif. Data dalam penelitian ini adalah data primer yang diperoleh melalui survey dengan menyebarkan kuesioner.Uji kualitas data menggunakan uji validitas dan reliabilitas. Uji asumsi klasik menggunakan Autokorelasi Durbin-Watson test, Uji Multicolinieritas dengan VIF (Variance Factor Infalaction) < 10,  uji Heteroskedastisitas dengan grafik scatterplot, uji normalitas dengan P-P Plot of Regression Standardized, uji model regresidengan uji F dan uji t, dan interpretasi juga menggunakan SPSS 16. Hasil Uji F bahwa Personal (X1), Culture (X2) dan Pshycological (X3) secara simultan berpengaruh signifikan terhadap Pemilihan Jurusan Akuntansi Fakultas Ekonomi (Y), sedangkan dari Uji t Personal (X1), Culture (X2) dan Pshycological (X3) secara parsial berpengaruh signifikan terhadap Y (Pemilihan Jurusan Akuntansi Fakultas Ekonomi). Kata Kunci: Personal, Culture, Pshycological, Pemilihan Jurusa

PENGENDALIAN SUMBER DAYA MANUSIA PADA KARYAWAN UNIVERSITAS WIRARAJA BAGIAN STRUKTURAL DALAM PENCAPAIAN PRESTASI KERJA

Human being as human resource represent labour if only evaluated from its just physical. With all ability of his physical try to fulfill requirement of his life by taking benefit around its environment. Human resource in an organization represent top-drawer determinant to effectiveness of labour capacity and organization. The succes in work area in organization determined by interest storey, professionalism and his work which is Wiraraja. University of Wiraraja as organization is non profit need ability to accept and adapt to various friction and change of environment/climate, passing management of SDM capable to esteem human being standing and prestige. In approach of SDM mean all and every organization have to can create satisfaction and security in working (Quality of Work Life) brief of QWL, so that his environmental SDM become competitif.Research Type is used in this research is qualitative research. By using qualitative method, researcher involve direct and continue to have interaction with source of data so that operation of Human Resource data at Employees University of Wiraraja Structural Shares can know clearly.Result of research can be concluded that recruitment of officer candidate in University of Wiraraja at order officer of Year 2015 with conditions of public and conditions of administration which consist in officer order section 12 article 1 and 2. Training and development of officer have been budgeted by Foam Proffering of Budget (direct guarded DIPA) by Bureau Financial Administration ( BAKU) but training amount still minim and officer in evaluation by each head of satker, but follow-up result of evaluation still discipline, but position/occupation promotion even increase of officer salary still conducted at a time per annum non seeing from performance, dedication, its officer achievement and also loyalities. Keyword : Operation of Human Resource, Labour Capacit

RELAKSASI PAJAK : DAMPAK NEGATIF VIRUS CORONA PADA SEKTOR EKONOMI

Covid-19 or what we are more familiar with as the corona virus whose spread is increasingly global has an impact on the economic sector. World economic growth is projected to contract further. For this reason, the government pays attention to issues that require special policies. These issues are, among others, related to the availability of food stocks and supplies that will affect food price stability; restrictions on travel and worker mobility affecting the tourism and transport sectors; production, distribution, and supply chain disruptions that affect the performance of the manufacturing sector and its derivatives. In Sumenep Regency, which is a Regency in the East End of the island of Madura, which is also affected by the Covid-19 Viru

PILIHAN STRATEGI PENGEMBANGAN WISATA GILI LABAK KECAMATAN TALANGO KABUPATEN SUMENEP

The presence of the Suramadu bridge has a direct impact on the economic side, this can be demonstrated by the increase in gross domestic income which increases from year to year. Efforts to maximize the potential of the region other than agriculture, plantation, and mining and marine industries, Pertingnya is to maximize the potential of the beauty of the natural panorama, the condition of the panorama of nature is quite a lot of scattered in various regions both inland and in the archipelago so far, still constrained by the existing infrastructure, the infrastructure is the lack of proper transport and safe to connect between the island, , Island water supply and other supporting facilities. The limited infarasturcure problem led to the development of island tourism only a planning document without realization.Data collected in this study include primary data and secondary data. The results of the study indicate a strategy is needed to increase the growth rate of tourist visits with faster time (second year is greater than the first year and beyond), quality improvement becomes the strength factor to maximize the utilization of all opportunities.               Keywords : Strategy, Tourism Developmen

STRATEGI PEMASARAN BATIK MADURA DALAM MENGHADAPI PEMASARAN GLOBAL

Batik Madura Company Madura representing small company, expanding many in archipelago of Madura among others of Pakandangan Sumenep area, Banyumas Pamekasan area, and Tanjung Bumi of Bangkalan area, become every Sub-Province in Archipelago of Madura have batik Centre owning separate individuality, because batik of Madura represent small company, even home industry, for that mount its marketing less maximal, so that its marketing area only in local level, thereby less recognized for society, for that need professional handling to be batik of Madura can be famous and compete either in local marketing, national and also in global, with other batiks, by using appropriate marketing strategy. Long-range target of this research is batik Madura company can market batik of Madura is globally. Special target of this research is to repair batik of Madura marketing system by giving correct marketing strategy, which conducted by entrepreneur in marketing batik of Madura and introduce Batik of Madura to wide of society. This Research type use descriptive qualitative approach with aim to give objectively picture regarding accurate by using documentation method and field study. SWOT analysis conducted that batik of Madura have strength of uniq product so that there is opportunity to market to broader area even to global level although its weakness is less in promotion level. In this research of appropriate strategy for the batik of Madura is use aggresive strategy (attacking), that is by exploiting strength had to fill high opportunity. Keyword : Marketing Strategy, Batik of Madura, Global Marketin

THE SOUL OF MADURA : STRATEGI PENGEMBANGAN WISATA PANTAI 9

Kehadiran wisata pantai 9 di Desa Bringsang Giligenting akan memberikan dampak secara langsung dari sisi ekonomi, hal ini ditunjukkan dengan meningkatnya kunjungan wisatawan yang mengalami peningkatan dari tahun ke tahun. Upaya untuk memaksimalkan potensi wisata terus dilakukan dengan memaksimalkan pembangunan infrastruktur yang belum ada, meliputi transportrasi yang layak dan aman untuk menghubungkan antar pulau, listrik, air bersih dan fasilitas pendukung lainnya. Agar pariwisata bisa berkembang dengan baik dan juga bisa berkelanjutan di masa mendatang. Dilain sisi juga terus melakukan kajian terhadap semua sumber daya pendukungnya. Sumber daya alam, sumber daya budaya, dan sumber daya manusia. Data yang dikumpulkan pada penelitian ini yaitu data sekunder. Alat yang digunakan dalam penelitian ini menggunakan analisis SWOT. Hasil penelitian menunjukkan diperlukan strategi untuk meningkatkan laju pertumbuhan kunjungan. Strategi pengembangan wisata pantai 9 yang terpenting adalah dengan pengembangan sarana dan prasarana yang berkualitas, seperti alat transportasi, media promosi, dan sumber daya manusia yang berkualitas dan pentingnya sinergi antara pemerintah, akademisi dan masyarakat dalam mengembangkan wisata pantai 9