PROSEDUR PEMOTONGAN DAN PENYETORAN PPH PASAL 4 AYAT (2) PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN ACEH

Pelaksanaan kerja praktek ini dilakukan pada Dinas Perindustrian dan Perdagangan Aceh. Tujuan LKP ini adalah untuk mengetahui bagaimana prosedur pemotongan dan penyetoran PPh Pasal 4 Ayat (2) pada Dinas Perindustrian dan Perdagangan Aceh.Pajak Penghasilan (PPh) adalah pajak yang dikenakan terhadap Subjek Pajak atas penghasilan yang diterima atau diperolehnya dalam suatu tahun pajak. Subjek pajak tersebut dikenai pajak apabila menerima atau memperoleh penghasilan. Wajib pajak dikenai pajak atas penghasilan yang diterima atau diperoleh selama satu tahun pajak apabila kewajiban subjektifnya dimulai atau berakhir dalam tahun pajak. Dinas Perindustrian dan Perdagangan Aceh melakukan pemotongan pada PPh Pasal 4 Ayat (2) atas jasa Kontruksi, yaitu jasa pekerjaan perencanaan, pembangunan dan pengawasan.Hasil dari kegiatan laporan kerja praktek menunjukkan bahwa prosedur pemotongan dan penyetoran PPh Pasal 4 Ayat (2) pada Dinas Perindustrian dan Perdagangan Aceh menggunakan dasar pengenaan PPh atas jasa kontruksi. Pemotongan PPh Pasal 4 Ayat (2) pada Dinas Perindustrian dan Perdagangan Aceh dimulai dari Standar Operasional Prosedur Surat Pengajuan Pembayaran Langsung (SOP SPP-LS), kemudian dikirim ke Dinas Keuangan memverifikasi apakah dana untuk pekerjaan tersebut tersedia dalam DPA (Dokumen Pelaksana Aceh). Penyetoran PPh Pasal 4 Ayat (2) dilakukan oleh Dinas Keuangan Aceh. Untuk membayar pajak atau menyetor pajak Dinas Perindustrian dan Perdagangan Aceh telah menggunakan aplikaspi e-billing

An Analysis of the Implementation of Islamic Brotherhood Value on the Students of MTsN Jeurela Sukamakmur

Since the development of technology, especially school children more preoccupied by the sophisticated tools than hanging out, playing with his friends, they tend to spend hours with HP or play to play internet cafe on the need to stay in touch, learn even the Koran. This research was conducted in MTsN Jeurela Sukamakmur. This type of the research that the researchers use is a descriptive research design, data collected by using the techniques of observation, interviews and documentation. The results of this study indicate that the implementation of ukhuwah Islamiah (brotherhood)  to the students of MTsN jeurela Sukamakmur cannot be said to be strong, because there are still some of the students of who do not uphold the values of brotherhood among all peoples, and the lack of understanding of students about the importance of brotherhood in life and communities that are not nice is a main factor of weak implementation of Islamic Brotherhood to the students of MTsN Jeurela Sukamakmur. Thus, there are many ways to infuse the value of brotherhood by encouraging the students of Jeurela the benefits of solidarity in Islam, giving money to charity, raising fund to be distributed to the needy, etc

PENDIDIKAN AGAMA BAGI ANAK DALAM KELUARGA DI GAMPONG ANEUK GALONG BARO, ACEH BESAR

Religious Education in family environment is the education that’s given by parent to their children in their family environment for building children’s personality become a good muslim by changing their attitude and their behaviour that appropriate with Islamic Education. The aims of the study was to know parent’s manner  in training their children about religious in Gampong Aneuk Galong Baro. This research was conducted by using descriptive qualitative methode and the isntrument of the data was interview, observation and documentation. The finding of this study was revealed that religious education for children in family environment of  gampong Aneuk Galong Baro was be begun with the aqidah education (aqidah is not attitude but the faith ), because aqidah (the faith) was the core of someone’s basic faith that must be instilled to the children early. Furthermore,it was the  worship education ( ibadah). In the worship education parents focus on teaching their children about praying, reading Holy Qur’an and also fasting. The last, parents teach their children about attitude ( Akhlak) because the result of the faith and good worship, it can be seen in their daily attitud

Nilai-Nilai Budaya dan Adat Minangkabau dalam Novel Tambo: Sebuah Pertemuan Karya Gus TF Sakai

Cultural value and custom can’t be separated because custom is part from a culture that inside it there are values that are reflected inside of the life of community or society. One of the novel that describing cultural value and custom is Tambo: Sebuah Pertemuan novel work of Gus Tf Sakai. The aim of this research is to describe Minangkabau cultural values and custom in Tambo: Sebuah Pertemuan novel work of Gus Tf Sakai. The cultural values and custom reviewed based on C.Kluckhohn’s Theory of Antrophology. Approach of this research is qualitative research with content analysis method. Result of the research shows that in novel there are sixteen cultural values from five cultural values orientation: (1) Cultural Values related to human and his life: life based on rules and truth, (2) Cultural values related to human and his works: independence, ingenuity, work by pace, active, and diligent, (3) Cultural Values related to human against time: think for the future, frugality, (4) Cultural values related to human view against nature: maintain harmony with nature and utilizing the nature, (5) Cultural value related to human and others: solidarity, respect, agreement, justice, and obedience. Minangkabau custom that has been found as much as 4 customs, that is (1) custom: custom that truly custom, custom customized, (2) Cupak nan duo: cupak usali (3) undang-undang nan ampek (4) kato nan ampek: kato pusako, kato mufakat, kato dahulu, kato kudian

FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN KADAR FENOL DALAM URINE SEBAGAI BIOMARKER PAJANAN BENZENE PADA PEKERJA SPBU DI KOTA SEMARANG

Benzene merupakan komponen yang terdapat dalam Bahan Bakar Minyak. Petugas operator pada pengisian BBM adalah salah satu populasi pekerja yang memiliki tingkat risiko pajanan benzene yang tinggi. Tujuan penelitian ini untuk menganalisis faktor-faktor yang berhubungan dengan kadar fenol urine sebagai biomarker pajanan benzene pada pekerja SPBU di Kota Semarang. Penelitian ini menggunakan desain studi cross sectional dengan sampel sebanyak 31 subjek yang berjenis kelamin laki-laki dan bekerja pada shift malam. Pengujian kadar fenol urine menggunakan metode 4-aminoantipirin kolorimetri dan analisis data menggunakan korelasi pearson product moment. Subjek dalam penelitian ini rata rata berumur 37 tahun dengan durasi kerja rata-rata 9 jam per hari dan rata-rata telah bekerja selama 14 tahun. Petugas SPBU mengisikan rata-rata 1.763 liter BBM per hari dan 100% tidak memakai APD. Sebesar 90,32% subjek penelitian dinyatakan memiliki kadar fenol urine tidak normal (>20 mg/l). Hasil uji statistik menunjukkan adanya hubungan yang signifikan antara antara umur (p=0,000), masa kerja (p=0,000), durasi kerja (p=0,000), jumlah liter BBM yang diisikan (p=0,000), BBM jenis premium (p=0,000), dan BBM jenis pertamax (p=0,003) dengan kadar fenol urine. Kesimpulannya, faktor risiko yang dominan adalah masa kerja (p=0,000) Kata Kunci: Kadar Fenol Urine, Biomarker, Pajanan Benzene, Petugas SPB

Pengaruh Motivasi Belajar dan Efikasi Diri Terhadap Regulasi Belajar Santri

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi belajar dan efikasi diri terhadap pembelajaran mandiri santri dalam menghafal Al-Qur'an di Pondok Pesantren Ihya 'Ulumuddin Samarinda. Metode penelitian yang digunakan adalah kuantitatif. Sampel dalam penelitian ini berjumlah 71 orang. Pengumpulan data dilakukan dengan menggunakan model skala likert. Data yang terkumpul dianalisis dengan analisis regresi dengan program paket ilmu sosial (SPSS) 24.0. Hasil penelitian ini antara lain tidak terdapat pengaruh yang signifikan antara motivasi belajar dan efikasi diri terhadap self-regulated learning santri di Pondok Pesantren Ihya 'Ulumuddin Samarinda, dengan nilai F hitung> F tabel (1,766 0,050. Kemudian H1 dalam penelitian ini ditolak

COMMUNICATION STRATEGIES USED BY EFL STUDENTS IN IMPROVING SPEAKING SKILL

This study aimed to investigate communication strategies (CSs) used by EFL students in improving speaking English. Methods employed were questionnaire, observation, and interview. Findings showed that students have improvement in speaking when they used communication strategies (CSs). The strategies used by the students such as non-linguistic means, appeal for help, and fillers or hesitation device, message abandonment, non-linguistic means, literal translation, code switching, appeal for help, and fillers or hesitation device. The study suggests that EFL practitioners pay attention to communication strategies (CSs) aspect to obtain the optimum results of teaching-learning processes.

Prospek Praktik Mikro Inkubator “Entrepreneur Passion” dalam Membina Wirausahawan Pelajar (Milenialpreneur)

In general, business incubators are created to provide space and facilities, especially for new entrepreneurs pioneering or running a business. Its existence was first initiated by universities so that it is expected to be able to build a sustainable and beneficial business ecosystem for end-users as business stakeholders. During this time the practice of incubators business is carried out in the form of programs or projects for a certain period from the beginning of the registration selection until participants reach the level of business creation, namely by students. While this research was conducted to explore how the implementation of business incubator programs that occur in high schools, even though the type of business incubator is a micro-level business incubator or can be called a business incubator simulation practice. The study was conducted at one of the Private High Schools in Indonesia. By using a qualitative descriptive analysis approach through data collection and interviews with teachers and students, especially for those who are involved in extra activities outside school hours "Entrepreneurship Passion". The results of the study illustrate that the implementation of micro-business incubator practices in schools still shows suboptimal results, which are only able to increase student entrepreneurial interest and have not been able to print a sustainable entrepreneur, so it requires the development of certain curricula that are capable of printing millennial entrepreneurs. The research findings indicate a weakness in the method of implementing the "Entrepreneurship Passion" activity as a means to foster student entrepreneurship seeds at school

Inkubator ''Entrepreneur Passion'' Sebagai Wahana Generator Semangat dan Ketrampilan Berwirausaha Pelajar Menengah

Actually, disruption era showed the birth of a new spirit of national progress. However, it is evident that not entirely a positive influence and still high unemployment. From the beginning people must be able to educate themselves as creative and innovative people. It is not easy to create entrepreneurial characters, through entrepreneurship development in schools, entrepreneurial mentality is instilled. Business incubators has been widely applied to universities and has not been widely applied in schools. This study aims to explain how the implementation of the incubator as a vehicle to foster entrepreneurial character in middle school students. Using a descriptive qualitative research method with in-depth interviews with the incubator program presenters and the results of polls of several participants, it can be seen that the findings of this study demonstrate entrepreneurship in "entrepreneur passion" class incubators who are able to increase student entrepreneurship spirit and skills. The result shows that there are still limitations in managing entrepreneurial incubators in schools