A Study on the Implementation of English School Based Curriculum in SMA Negeri 5 Denpasar

This research was conducted in an attempt to analyze and describe the implementation of English School Based Curriculum (ESBC) in SMAN 5 Denpasar in the academic year 2012/2013.The setting of the research was in three classes and there were three teachers as the subjects of the study. The primary reasons for taking this school as the research setting was mainly because this school provides learners with National as well as International Standard. The teaching and learning processes were conducted entirely in English and the ESBC has been implemented since 2006.The sources of the data were Syllabus, lesson plans and the teaching and learning activities in naturalistic environment of the classroom. This research was conducted to figure out the teachers\u27 understanding of ESBC, the planning of ESBC, the implementation of ESBC and the teachers\u27 problems in implementing ESBC. This study revealed that the teachers under study needs to improve their understanding of ESBC, their ability in designing English syllabus and lesson plan as well as their ability in implementing ESBC in more contextualized learning activities

A Critical Discourse Analysis of Mohamad Nasir's Speech

Discourse is a unit of language in which its form is longer than a sentence including the vast majority of everyday communication; in addition, it ussually employes specific kinds of language as well as infromation structures to deliver specific purposes. In order to identify the structure and purpose of a discourse, the present research employed Critical Discourse Analysis (CDA) to analyze an educational speech in May 2nd, 2016 delivered by the Indonesian Ministry of Research, Technology, and Higher Education, Mohamad Nasir in the celebration of the National Education Day of Indonesia. The result of the analysis showed how the speech was constructed in form of macrostructure, superstructure, and microstructure revealed how the social power was used by symbolic elites to invite all parties in educational field to join together in reforming educational system of Indonesia to be better than what had been conducted by previous partisans in the past. Keywords: Critical Discourse Analysis (CDA); Indonesian Ministry's speech; educational speech; National Education Da

Relevansi Nilai Laba dan Buku Ekuitas dengan Dimoderasi oleh Aspek Perpajakan

Informasi akuntansi merupakan sumber relevansi nilai yang dapat dipergunakan oleh investor dalam menilai apakah keputusan untuk menginvestasikan dana yang dimiliki terhadap kelompok industri, hubungan relevansi nilai dengan harga sabam babwa harga saham merupakan implikasi dari informasi akuntansi, khususnya laba yang dipublikasikan sehingga semakin tinggi relevansi nilai maka semakin rendah nilai keabnormalan dari harga saham (abnormal pricing error -APErr) dan bagaimana dampak dari aspek perpajakan seperti book tax difference (BTD) dan non debt tax shield (NDTS) terhadap relevansi nilai suatu Perusahaan. Penelitian ini bertujuan untuk menguji (1) apakah laba dan nilai buku ekuitas memiliki relevansi nilai, (2) apakah book tax difference memperlemah pengaruh positif laba, nilai buku ekuitas terhadap harga sabam, dan (3) apakah Non Debt Tax Shield memengaruhi relevansi nilai dan bagaimana pengaruhnya terhadap APErr. Penelitian ini dilakukan terhadap 66 Perusahaan manufaktur yang telah sesuai kriteria sampel selama 2006-201 0. Jnstrumen pengujian yang dipergunakan dalam peneHtian ini adalah regresi relevansi nilai dan moderasi. Hasil penelitian menunjukkan bahwa tanpa adanya moderasi Book Tax Difference (BID), nilai buku ekuitas memiliki reevansi nilai sedangkan laba tidak mampu memberikan relevansi nilai. Setelah adanya efek moderasi BTD temyata informasi laba dan nilai buku ekuitas tidak mampu memberikan relevansi nilai. NDTS tidak memiliki relevansi nilai dan akhimya Aperr ternyata melemahkan relevansi nilai untuk harga sabam dan return. Investor diharapkan memiliki pertimbangan dalamkeputusannya tidak hanya informasi akuntansi namun informasi secara makro.Kata kunci: Relevansi nilai, laba, nilai buku ekuitas, book tax differencesAccounting information is a source of relevance value that can be used by investors in assessing whether they made decision to invest their fund to a group of industry. The relation of relevance value and stock prices that the stock price is the implications of accounting information, especially the published earnings so that the higher of relevance value make lower of abnormal pricing errors (Aperr) and how impacts of taxation aspects such as book Tax difference (BTD) and Non Debt Tax Shield (NDTS) againts the relevance value of company. This research aims to test (1) do profit and equity book value have the relevance value, (2) are book tax difference weaken a positive earnings, and (3) do NDTS affect to the relevance value and how it impacts to APErr. This rese~rch is done on 66 manufacturing companies which have appropriate criteria sample durzng 2006-2010. An instrument for testing which is used in this research is regression of the relevance value and moderation. The result showed that without any moderation of BTD , the book value of equity having relevance value while profit not able a provide to :elevance value. NDTS has no implication to the relevance value and finally APErr as weaken relevance of value to stock price and return. Investors are expected ~o have considera~ion in their decision not only accounting information but information m macro economics

Taxpayer Perception Related to Love of Money, Machiavellian, and Equity Sensitivity on Tax Evasion Ethics

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research. Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethic

Efektivitas Pengendalian Internal Pemungutan Pajak Reklame pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading

Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur pemungutan pajak dalam mendukung upaya pengendalian internal yang baik pada UPPPD Kelapa Gading. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan pendekatan etnometodelogi guna mengeksplorasi mengenai pemahaman dari para aktor atas keterlibatan langsung dalam proses pemungutan pajak reklame dengan menggunakan paradigma interpretif. Fokus penelitian ini meliputi sistem dan prosedur pemungutan pajak reklame, unsur-unsur pengendalian internal, komponen pengendalian internal. Data penelitian berupa data primer yang diperoleh melalui wawancara, observasi dan dokumentasi. Sedangkan data sekunder berupa tujuan dan realisasi penerimaan pajak iklan, berbagai peraturan daerah maupun peraturan gubernur. Hasil penelitian ini menunjukkan bahwa pengendalian intern UPPPD Kelapa Gading pemungutan pajak reklame efektif. Penggunaan sistem informasi manajemen reklame dapat membantu pegawai dalam memantau dan mengetahui wajib pajak yang masih menunggak pajak. Namun masih terdapat beberapa komponen pengendalian yang kurang maksimal

Pemberdayaan Kelompok Pembudidaya Lele di Desa Curug, Gunung Sindur, Bogor

EMPOWERMENT OF CATFISH FARMERS GROUP IN CURUG VILLAGE, GUNUNG SINDUR, BOGOR. Catfish farming ini Curug Village, Gunung Sindur District, Bogor Regency is carried out independently. Selling fish farming products to local markets by bringing in fish buyers (Tengkulak). The problem that occurs is that the selling price of catfish offered by collectors ranges from Rp. 17,500 – Rp. 18,000/kg. The procedure for selling fish is a problem in itself for cultivators, such as low selling prices, inappropriate weighing results. Based on these problems, the PkM team proposed efforts to empower farmers in groups, with the aim of developing a Product Marketing Strategy. The method used by direct assistance with processed products, formulating marketing strategies, targeting the local market. Empowerment of the “Curug Mutiara” catfish Cultivators in collaboration and synergy with other groups, village officials, and related agencies in Bogor Regency to achieve optimal results

TINJAUAN TERKAIT BIDANG AKUNTANSI DI SEKTOR PRIVAT DAN SEKTOR PUBLIK

Tinjauan Terkait Bidang Akuntansi di Sektor Privat dan Sektor Publik merupakan book chapter terkait materi kuliah di jurusan akuntansi dengan implementasinya pada sektor privat dan sektor publik. Book chapter ini dapat memberikan tinjauan umum bagaimana Sistem Informasi Akuntansi, Perpajakan, Auditing, dan Akuntansi Keuangan tidak hanya di organisasi swasta tapi juga di pemerintahan. Book chapter ini merupakan tulisan ilmiah terapan yang ditulis oleh mahasiswa dengan bimbingan dosen di UPN Veteran Jakarta yang mana mengacu pada permasalahan di berbagai bidang akuntansi yang terjadi di organisasi dan disusun berdasarkan kaidah penulisan artikel ilmiah