Arah Evaluasi Pajak Transfer Kendaraan Bermotor di Dinas Pendapatan Daerah Kota Palembang

The transfer tax of motor vehicle is one of the local taxes that give a bigger significantly to the original revenue receipts. With the more development the making of motor vehicle technologi and people taste are always changing cause the transfer ownersip of a motor vehicle between one party and another party is very fast grow up. This research be made to evaluate the implementationof the adoption and acceptance the transfer tax of motor vehicle and efforts to see was has been made in inproved accept of the transfer tax of motor vehicle.Collect the transfer tax of motor vehicle based in South Sumatera provincia regulation number 3 year of 2011 about regional taxes. Its implementing regulation based on Southern Sumatera governor regulation number 11 ini years 2012. Implementation of collected already running with the legistation in force even though there are some technical obstacles in the implementation of the collection.This study uses descriptive qualitative analysis. The analysis is done qualitatively based on the data and information obtained during the study were associated with theories and concepts with collect the transfer tax of new motor vehicle administration

Analisis Financial Distress Pada Industri Kosmetik Yang Terdaftar Di Bursa Efek Indonesia (Bei) Untuk Memprediksi Potensi Kebangkrutan Perusahaan

This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company

Pendampingan Pencatatan dan Pembukuan Sederhana Bagi Orang Pribadi sebagai Pelaku Usaha di Kelurahan Talang Jambe, Kota Palembang

Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasardan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan. Talang Jambe adalah sebuah kelurahan di wilayah Kecamatan Sukarame. Mayoritas penduduk daerah ini berusaha sebagai pekerja, namun sebagian lagi dari penduduk adalah memuka usaha kecil-kecilan dibidang kuliner. Namun bertambahnya pelaku usaha tidak diiringi dengan perkembangan aspek finansial. Ini dikarenakan, minimnya motivasi dari pelaku usaha dan kurangnya kemampuan pelaku usaha dalam mengelola keuangan usaha mereka. Berdasarkan pengamatan yang dilakukan oleh tim pengabdian mengenai tingkat pemahaman peserta pelatihan, bahwa 80% peserta pengabdian memahami tentang pentingnya melakukan pencatatan dan pembukuan sederhana ini

Islamic Bank Performance (Maqasid Sharia Approach)

This study aims to analyze the performance of Islamic banks in Indonesia from the perspective of Maqasid Sharia. For this reason, this study uses two approaches, namely Maqasid Based Performance Evaluation Model (MPEM) and Performance Measurement based on Islamic Maqasid (PMMS). The use of these two approaches is to determine which approach is more appropriate for measuring the performance of Islamic banks. This research is a comparative study that will use a content analysis approach in exploring and analyzing Islamic bank performance data derived from annual reports. To identify bank performance, this study uses data sourced from the annual reports of 9 Islamic Commercial Banks in Indonesia for the period 2016 to 2019. A total of 36 annual reports analyzed in this study. The comparative analysis shows that performance measurement using the MPEM method resulted in higher performance outcomes than the PMMS method. This result proved significant at the five percent level