Tax Obligations for Small and Medium Micro Enterprises (Umkm) References to PP Number 23 of 2018 (Case Study on Sharia Cooperative Business 45 in Mataram City)

/in /by

This study takes the title: “Tax Obligations for Micro, Small and Medium Enterprises (MSMEs) based on PP Number 23 of 2018 Application of Government Regulation Number 23 of 2018 (Case Study on 45 Sharia Cooperative Businesses in Mataram City). The objective of the financial writer in this study is to analyze reports on the acceptance and competition of Sharia Cooperatives 45 and the calculation of Income Tax Article 4 Paragraph (2) of Government Regulation Number 23 of 2018 in fulfilling tax obligations on Sharia Cooperatives 45 in the city of Mataram. This study uses a case research method, namely the case that occurred in the 45 Sharia Cooperative for the fulfillment of tax obligations in the 2020 fiscal year.

Based on and discussion, relating to the Calculation, Deposit, & Reporting Procedures for Islamic Cooperative Income Tax 45 are as follows:

  1. To find out the procedure for calculating, depositing and reporting PPh of Sharia Cooperative Board of Directors 45 has been carried out in accordance with the basics of recording/booking data of Sharia cooperatives 45 to deposit the amount of income tax payable of Rp. 357,886 and carry out annual SPT reporting e. Establish
  2. To compare between Government Regulation Number 23 of 2018 regarding Income Tax article 4 (paragraph 2) implemented by Sharia Cooperatives 45 in accordance with existing provisions.

45 Sharia Cooperative Enterprises has carried out its tax obligations by making payments and reporting taxes using the Annual Tax Return (SPT) on time.

Men’s Experiences of Gender Based Violence in Selected Compounds of Lusaka Urban

/in /by

The study investigated men’s experiences of Gender Based Violence in selected compounds of Lusaka Urban. The study adopted an interpretivist perspective which seeks to understand participants’ lived experiences of Gender based Violence. The study was conducted in two compounds of Lusaka Urban. The study sites were chosen because of their high prevalence of Gender Based Violence as reported on social media. The study was premised on the following research objectives; to determine the nature of Gender Based Violence against men, to explore the factors that lead to Gender Based Violence against men and to investigate men’s reactions in the face of Gender Based Violence. The study sample consisted of fourty-six (46) participants, thirty four (34) of whom were men from both Garden and Matero Compounds, four (4) representatives from the Zambia Police Victim Support Unit and eight (8) Church leaders. Purposive and convenient sampling techniques were used. The findings of the study revealed that among the forms of Gender Based Violence perpetrated against men were emotional abuse, sexual abuse, physical assault, financial abuse and verbal abuse. Other factors that led to Gender Based Violence against men were failure of a man to provide for family needs especially after change of economic status, alcohol abuse, retaliation to past mistreatment of wives by husbands, adultery and psychological disorders. Regarding men’s reactions in the face of Gender Based Violence, the study showed that few men reported cases of Gender Based Violence against them. This was attributed to the fact that men faced barriers such as societal view of battered men, police attitudes towards battered men and being ignored by the law enforcement bodies.

Principal’s Visionary Leadership in Improving Competitiveness

/in /by

The purpose of this study is to describe in depth: How the visionary principal is a direction setter, agent of change and implements change strategy steps to improve school competitiveness. This study uses a qualitative research with a phenomenological approach and a multi-site study design. Data collection techniques used in-depth interviews, participant observation, and documentation. The data obtained were analyzed using the technique of reading all the data, coding, connecting the themes or descriptions to each other, and interpreting the meaning of the themes or descriptions. Meanwhile, the method of checking the validity of the data uses the techniques of credibility, dependability, transferability, and confirmability. The results of this study indicate that the principal’s visionary leadership in increasing competitiveness by means of the principal as a director setter, as an agent of change and carrying out change strategy steps including vision-oriented competitiveness, producing graduates who master IMTAQ, science and technology, are independent, nationalist and religious in the style of Ahlussunnah wal Jamaah An-Nahdliyah, implementation of curriculum and administration in accordance with national education standards, orientation to graduates who are able to compete in the industrial world, higher education and other education, Vocational High Schools have expertise which can be used as a school icon that can attract prospective students and develop student potential, has a Quality Guarantee/quality guarantee for students by providing additional or extracurricular activities, has standard facilities and infrastructure according to needs. The Conclusion of this study indicate that the principal’s visionary leadership in increasing competitiveness by means of the principal as a director setter, as an agent of change and carrying out change strategy.

Core Curriculum Planning in Madrasa to Increase the Quality of Education at MTsN 2 Jombang Indonesia

/in /by

Madrasa are Islamic educational institutions oriented towards Islamic learning and general science in an integrated manner. The Madrasa curriculum is designed so that students can study Islamic religious knowledge in depth and general knowledge like schools in general. In boarding school-based madrasas, the madrasa curriculum is integrated with the boarding school curriculum with a more comprehensive deepening of Islamic religious knowledge. The boarding school curriculum that has been integrated provides religious education content, moral education experiences, school, and general education, as well as skills that need to be managed with integrative management. This study aimed to describe the planning of the boarding school-based madrasa core curriculum and identify the forms of boarding school-based madrasa core curriculum assessment.

This type of qualitative research with a multi-site approach, namely, research focused on explaining or disclosing differences from different sites and occurs in different research arenas. This descriptive research aims to obtain an in-depth description of core curriculum management in Islamic boarding schools, namely MTsN 2. Data collection techniques used include (1) in-depth interviews, (2) participant observation (participant observation), and (3) study documents (study documents). Data analysis techniques in multi-site studies were carried out in two stages, namely: (1) analysis of individual site data (individual cases); and (2) cross-site data analysis (cross-cases analysis). The study’s findings explain that the core curriculum for Islamic boarding schools is formulated and developed by focusing on students’ potential, development, needs, interests, and environment.

Communication towards the Vehicle of Community Interaction (Analysis of Sociology of Contemporary Communication)

/in /by

Sociology of communication, a branch of social science, discusses the process of social interaction as a forum for conveying ideas in society in modern times. The long form of social order is the result of social interaction carried out by social groups, this order is formed because of the relationship between one human being and another human being. This type of qualitative research is the researcher himself, humans have constructivism sensitivity that is generative in nature to understand the meaning of what is learned. Data collection techniques namely in-depth interviews with informants, observation, document review. The results show that communication as a forum for interaction in social life for the delivery of constructive information and ideas is carried out as follows: When carrying out social communication in society, mass communication and influence in contemporary society, Development of cross-cultural communication, information society, and the use of social media in parts of the world contemporary.

The Influence of Emotional Intelligence in the Workplace Environment: A Literature Review

/in /by

This study examines the influence of emotional intelligence in the working environment that will affect both employee and company performance. This area of study involves people, the environment in which they live and work, how they affect their environment, and the effect that environment has upon them. Emotional intelligence is tied to adaptation, which is the process by which a person adjusts to external conditions to diminish disruption and maximize benefits. It is a favorable human trait associated with several beneficial life outcomes. Many research models are utilized to measure and capture the ability to conceptualize emotional intelligence as potential performance, and they use performance-based measures of emotional intelligence to achieve good performance. The aim of this research is to reflect the comprehensive studies within this realm regarding the utility of emotional intelligence in an organizational context.

Improving the Efficiency of Implementation of Social Welfare Policies in Ho Chi Minh City Today

/in /by

Currently, the Party and State are always interested in the promulgation and implementation of social welfare policies; consider social welfare as both a goal and a driving force for sustainable development and socio-political stability, demonstrating the good nature of our regime. However, in terms of effectiveness, the implementation of social welfare policies is still inadequate due to objective and subjective reasons. Therefore, it is extremely necessary to develop solutions to promote social welfare policies’ effectiveness. Within the scope of the article, from clarifying the concept of social welfare policies and the role of the system of social welfare policies, the author focuses on proposing some solutions to improve the effectiveness of the implementation of social welfare policies in Ho Chi Minh City today.

Legal Certainty on Registration of the Transitional Deed of Transition of Land Rights by the Officer of Providering Provisional Land Deed

/in /by

PPATS has the authority to make a legal product in the form of a deed of sale and purchase which is often contrary to applicable law, this is what makes PPATS considered incompetent in making a deed. And, compared to a Notary or PPAT who first went through the education level, and before obtaining his position through a long stage with an apprenticeship process at the Land Office/BPN and at the PPAT Office. This reality shows that the position of PPAT/Notary is better than PPATS. Seeing these conditions, it is necessary to have legal regulations that regulate the position of PPATS in carrying out their duties. Based on this, there are interesting legal issues to study, namely: 1). legal reasoning the authority of the Temporary Land Deed Making Official in registering the deed of transfer of land rights, 2). Is the registration of the deed of transfer of land rights registered by the Official Making the Temporary Land Deed in accordance with the provisions of PP Number 24 of 1997 concerning Land Registration and what is the concept of regulating the registration of the deed of transfer of land rights in accordance with the principle of legal certainty.

Jurisdiction Conflict between Indonesian District Courts and State Administrative Courts: The Possibility Using ‘Joint-Proceeding’ Concept for Resolution

/in /by

This study aims to examine the impact of jurisdictional conflict between the Indonesian District Court and Administrative Court after PERMA Number 2 of 2019’ enachment on justice seekers, and examine the possibility of applying ‘joint-proceeding’ concept as a solution. The research uses normative legal research by examining data in the form of primary legal materials of two judges’ decisions relating with conflict of court jurisdiction, as well as secondary legal materials namely ‘joint-proceeding’. The research analyses qualitatively the data to assess the impact of the jurisdiction conflict and to analyze the possibility of using ‘joint-proceeding concept. It shows that conflicts of court jurisdiction between district court and state administrative court has an impact on injustice and legal uncertainty for justice seekers since furthermore the pleading is not accepted then. The concept of ‘joint-proceeding’ which has been recognized in the Indonesian judicial system may be applied as the way to overcome the conflict, especially in case there are two legal aspect engaged in a state administrator’s legal conduct, namely both private and administrative legal aspect. ‘Joint-proceeding’ concept will create an efficient legal process and legal certainty. However, a discussion still has to be made on how to hear the case with two different procedures: the civil procedure and the administrative procedure.

Research on the Path of Rural Revitalization Empowered by Judicial Assistance under the Background of Big Data

/in /by

Judicial assistance is an important measure to help revitalize the countryside. It can break down rural cultural barriers and improve village culture; it can ensure targeted poverty alleviation and achieve common prosperity; it can maintain social fairness and justice and promote effective governance. By analyzing the problems of the high proportion of passive assistance, the lack of a diversified assistance system, and the difficulty in evaluating the effectiveness of assistance in the process of judicial assistance empowering rural revitalization, the idea of integrating big data and judicial assistance to promote rural revitalization was proposed, including the establishment of rural poverty-stricken population big data in order to smooth access to case clues, expanding judicial assistance channels, improving the convenience of judicial assistance and establishing an information sharing mechanism to achieve comprehensive assistance.