Perlakuan Akuntansi Atas Pendapatan dan Pajak Penghasilan PDAM Kota Kupang

Perusahaan Daerah Air Minum (PDAM) terogolong sebagai Perusahaan negara yang memiliki dua tujuan operasional yaitu memenuhi kebutuhan masyarakat dan mencari profit. Pendapatan PDAM dibedakan menjadi pendapatan air dan pendapatan non air.Pendapatan USAha PDAM Kota Kupang diakui, diukur, didefenisikan, diungkapkan dan disajikan berdasarkan Standar Akuntansi Keuangan Tanpa Entitas Publik (SAK ETAP). PDAM juga dikategorikan merupakan wajib pajak badan sehingga PDAM berkewajiban menghitung, menyetor dan melaporkan pajak penghasilan terhutang atas pendapatan yang diterima.Tujuan penelitian ini adalah untuk mengetahui sebagai Perusahaan negara PDAM telah mengakui, mengukur, mendefenisikan, mengungkapkan dan menyajikan pendapatan sesuai dengan SAK ETAP yang berlaku. Selain itu juga bertujuan untuk mengetahui PDAM telah menyelesaikan kewajiban pajak penghasilannya sesuai UU No. 36Tahun 2008 Tentang Pajak Penghasilan. Penelitian ini merupakan penelitian kualitatif dengan melakukan studi kasus di PDAM Kota Kupang. Metode penelitian yang digunakan adalah dokumentasi danwawancara.Hasil penelitian menunjukkan bahwa PDAM Kota Kupang telah mengakui pendapatan sesuai SAK ETAP yaitu accrual basis, mengukur pendapatan sesuai SAK ETAP yaitu nilai wajar, mendefenisikan elemen dan pos pendapatan sesuai SAK ETAP dan mengungkapkan dan menyajikan pendapatan pendapatan sesuai SAK ETAP yaitu pada Laporan Laba Rugi Perusahaan. Hasil perhitungan ppajak penghasilan terhutang tidak sesuai Undang – Undang yang berlaku. PDAM menyetorkan pajak penghasilan terhutang sesuai Undang – Undang yang berlaku. PDAM melaporkan pajak penghasilan terhutang melebihi batas waktu penyampaian sehingga tidak sesuai Undang – Undang yang berlaku

The Effect of Contextual Teaching and Learning Approach and Achievement Motivation Upon Students' Writing Competency for the Tenth Grade Students of Sman 1 Keruak in the Academic Year 2012-2013

This research aims at investigating the effect of contextual teaching and learning approach and achievement motivation upon students’ English writing competency. The population of this study was the students of grade ten in SMA Negeri 1 Keruak. The numbers of the population were 227 students, where 88 students were selected to be the sample. It was an experimental study of posttest-only control group with 2x2 factorial design in which the treatement lasted from October 2012 until December 2012.The data of students' writing competency in this study were analyzed using Two-way ANOVA and Tukey test, meanwhile the data collection were collected through achievement motivation questionnaire and writing competency test.The findings of the research are (1) students taught using contextual teaching and learning approach can significantly achieve better in writing than those taught by using conventional approach, (2) there is a significant interaction between contextual teaching and learning approach and achievement motivation upon students’ writing competency, (3) for students with high achievement motivation, students’ taught using contextual teaching and learning approach achieved significantly better than those who were taught using conventional approach, (4) for students’ with low achievement motivation, there is a significant difference between the students who taught using contextual teaching and learning approach and those who taught using conventional approach

Development of Physics Learning Media based on Guided Inquiry Model to Improve Students' Concepts Mastery and Creativity

This study aims to develop learning media based on guided inquiry models to improve students' concepts mastery and creativity in physics learning in senior high schools. The learning media in question is a ripple tank to explain the characteristics of a mechanical wave. Development research with the 4D model (define, design, development, dissemination) was conducted in this study, where the learning media developed met the criteria of validity, practicality, and effectiveness in improving students' concepts mastery and creativity. Evaluation of the learning media validity is carried out through a validation mechanism where the media is validated by 3 validators (media experts), while evaluation of the practicality and effectiveness of learning media through its implementation in class involves students in two schools in Mataram City - Indonesia. The results of the study show that the learning media with the guided inquiry model are valid, practical, and effective in improving students' concepts mastery and creativity in learning physics. The results of further studies are described in this articl

Pengaruh Pembelajaran Student Team Achievement Division Dan Diskusi Terhadap Hasil Belajar IPA Kelas IV SD

The research aims to determine the effect of STAD and discussion on learning outcomes of classroom learning for science at 4th grade. The design of this research used a quasi-experimental design with nonequivalent control group design. Research was conducted in the 4th grade students of SDN 2 Kekeri West Lombok It's consist of 19 students in 4th grade/a as an STAD and 19 students at 4th grade/b as the discussion. Analysis of learning outcomes data using the Independent Sample T Test with IBM SPSS 24. The analysis showed: (1) there were no significant differences in learning outcomes among students that learned STAD and students that learned discussion. (2) STAD and discussion has an effect on student learning outcomes of 4th grade.Penelitian bertujuan untuk mengetahui perbedaan hasil belajar STAD dan diskusi pelajaran IPA kelas IV. Rancangan penelitian ini menggunakan eksperimen semu dengan bentuk nonequivalent control group design. Penelitian dilaksanakan pada siswa kelas IV SDN 2 Kekeri Lombok Barat terdiri dari 19 siswa kelas IV/a dengan STAD dan 19 siswa kelas IV/b dengan diskusi. Analisis data hasil belajar menggunakan Independent Sample T Test dengan IBM SPSS 24. Hasil analisis menunjukkan (1) tidak ada perbedaan hasil belajar yang signifikan antara siswa yang dibelajarkan STAD dan siswa yang dibelajarkan diskusi. (2) STAD dan diskusi mampu meningkatkan hasil belajar siswa pada kelas IV

TRADISI BELANJAKAN DALAM MASYARAKAT SASAK MASBAGIK DI KABUPATEN LOMBOK TIMUR

The Belanjakan tradition is one of the traditions carried out as a form of recreation in the Sasak tribe. The area that is famous and believed to be the originator of this tradition is Masbagik District, East Lombok Regency. The purpose of this research is to find out the process of implementing the Belanjakan Tradition and the values contained in the Belanjakan tradition in Masbagik District, East Lombok Regency. This research uses a qualitative research approach with an ethnographic type of research. The data collection techniques used were semi-structured interview techniques, non-participatory observation and documentation. The results of the research show that the Belanjakan tradition celebration in Masbagik District, East Lombok Regency has three steps of implementation, namely the pre-implementation, implementation and post-implementation. Each step has activities to be carried out. The celebration of the Belanjakan tradition in Masbagik District is now carried out at certain events such as the Masbagik Festival which is held every year. The uniqueness of this tradition lies in its movements, where the only attacks that are allowed are attacks using kicks, whether sideways or forward kicks. Apart from that, the Belanjakan tradition celebration has several values contained in it. These values include; Patriotic values, Beauty values, and Sportsmanship value

TRADISI BELANJAKAN DALAM MASYARAKAT SASAK MASBAGIK DI KABUPATEN LOMBOK TIMUR

The Belanjakan tradition is one of the traditions carried out as a form of recreation in the Sasak tribe. The area that is famous and believed to be the originator of this tradition is Masbagik District, East Lombok Regency. The purpose of this research is to find out the process of implementing the Belanjakan Tradition and the values contained in the Belanjakan tradition in Masbagik District, East Lombok Regency. This research uses a qualitative research approach with an ethnographic type of research. The data collection techniques used were semi-structured interview techniques, non-participatory observation and documentation. The results of the research show that the Belanjakan tradition celebration in Masbagik District, East Lombok Regency has three steps of implementation, namely the pre-implementation, implementation and post-implementation. Each step has activities to be carried out. The celebration of the Belanjakan tradition in Masbagik District is now carried out at certain events such as the Masbagik Festival which is held every year. The uniqueness of this tradition lies in its movements, where the only attacks that are allowed are attacks using kicks, whether sideways or forward kicks. Apart from that, the Belanjakan tradition celebration has several values contained in it. These values include; Patriotic values, Beauty values, and Sportsmanship value

Degradation of Reef Fish Catch as an Effect of Tourism Industry Activities in Gili Sulat and Gili Lawang Waters, East Lombok

The development of tourism activities in industrial scale since 2004 in the region of Gili Sulat and Gili Lawang have caused problem to local fishermen for catching reef fish. The objective of this research was to analyse the preeminent fishing gears of reef fish, the contamination types of tourism industries to fishing ground, and the degradation pattern of reef fish catch as an effect of tourism industry activities. The method used in this research was scoring method, quality standard test of water to fishery activities, and exponential regression model. The results showed that preeminent fishing gears of reef fish in the region of Gili Sulat and Gili Lawang were handline (Fgab = 2.000) and fish trap (Fgab = 1.556). The contamination types of tourism industries which bothering fishing ground of reef fish were total suspended solid (TSS), garbage, detergent, and timbal (Pb). The degradation pattern in quantity of reef fish catch (Y1) by activities of tourism industry (X) was formulated with moel Y1 = 31.574e-0.305X (R2=0.403, p=0.000). The degradation pattern of reef fish catch by activities of tourism industry (X) in the form of value of reef fish catch (Y2) and figuring waste in reef fishing (Y3) was formulated with model Y2=474823e-0.236X (R2=0.206, p=0.012), and Y3=1.296e0.329X (R2=0.071, p=0.156)

Tindak Tutur Pengawas Dalam Kegiatan Supervisi Akademik Pada Guru SMA Di Kabupaten Lombok Timur Tahun 2012/2013

Penelitian ini bertujuan menganalisis dan mendeskripsikan jenis, macam, dan fungsi tindak tutur yang digunakan para pengawas dalam supervisi akademik pada guru SMA di Kabupaten Lombok Timur. Penelitian ini menggunakan pendekatan kualitatif dengan pengambilan data secara etnografis melalui teknik rekam. Data dianalisis dengan teknik deskriptif kualitatif. Hasilnya menunjukkan bahwa tindak tutur dalam kegiatan supervisi akademik pada guru SMA di Kabupaten Lombok Timur menyimpulkan tiga hal sebagai temuan, yakni: (1) jenis tindak tutur yang meliputi tindak tutur langsung, tidak langsung, literal, tidak literal, langsung literal, langsung tidak literal, tidak langsung literal, dan tidak langsung tidak literal dan yang paling dominan digunakan peserta tutur adalah tindak tutur langsung; (2) macam tindak tutur yang meliputi tindak lokusi, ilokusi, dan perlokusi dengan tindak lokusi sebagai tindak yang paling dominan muncul pada ujaran-ujaran para peserta; dan (3) fungsi tindak tutur yang meliputi fungsi direktif, komisif, ekspresif, representatif, dan deklarasi dengan fungsi direktif yang paling dominan muncul dalam ujaran para peserta tutur. Kata Kunci : tindak tutur, supervisi akademik, etnografis This research aims at analyzing and describing types and functions of the speech used by supervisors in academic supervising of senior high schools in East Lombok Subdistric. It used qualitative approach which data were taken ethnographically using recording technique. The data were analyzed using qualitative descriptive. The results of this research are (1) the type of speech involves direct speech, indirect speech, literal, non-literal, direct literal, direct non-literal, indirect literal, and indirect non-literal, while the most dominant used by the speakers is direct speech; (2) the kind of speech involves locution, illocution, and perlocution with the locution is the most frequently used on the speech of the speakers, and; (3) the function of speech involves directive, commisive, expressive, representative, and declarative with the most frequently used is the function of directive form the speech of the speaker

The Effectiveness of Modern Physics Learning Tools Using the PhET Virtual Media Assisted Inquiry Model in Improving Cognitive Learning Outcomes, Science Process Skills, and Scientific Creativity of Prospective Teacher Students

This study aims to test the effectiveness of developing modern physics learning tools using an inquiry model with the help of PhET virtual media in improving cognitive learning outcomes, science process skills, and creativity of prospective teacher students. The development of these learning tools uses a 4D development research model, namely define, design, develop and disseminate. The sample used in this study were all undergraduate students in one class who took modern physics courses with a total of 20 people. The tests given are in the form of cognitive tests, science processing skills tests, and creativity tests. The improvement in learning outcomes was analyzed using the N-gain test. The results of the N-gain analysis for all aspects indicate that the use of these devices has increased, namely cognitive learning outcomes, science process skills, and student creativity with a high category. These results indicate that the use of physics learning tools modern use of the inquiry model with the help of virtual media PhET is effective for cognitive learning outcomes, science process skills, and scientific creativity of prospective teacher student