Makna Arisan dalam Perspektif Akuntansi. Penelitian ini ber tujuan untuk menganalisis arisan dalam perspektif akuntansi piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan wawancara terhadap sejumlah pelaku arisan di Pamekasan dan Sume nep. Hasil penelitian menunjukkan kegiatan arisan dapat dimaknai se bagai kegiatan siklus piutang jika dilihat dari aktivitas menabung oleh anggotanya. Meskipun demikian, arisan juga dapat dimaknai sebagai kegiatan infestasi jika dilihat dari motif anggotanya untuk menghindari inflasi. Dalam aspek pengelolaan, konsep investasi juga nampak saat arisan dikelola seperti lembaga keuangan informal.
AbstrakPenelitan ini mencoba mengungkap sejauh mana dampak keuangan keluarga TKW Pamekasan yang berimigrasi ke Saudi Arabia dan Malaysia. Metode yang dipakai adalah metode kualitatif/Non positivistik (Non Mainstream) melalui metode pemahaman (verstehen) dengan Paradigma Interpretif dan pendekatan Fenomenologi Transedental Husserl. Informan utama dalam penelitian ini sebanyak 6 orang sedangkan instansi terkait, peneliti jadikan informan kedua untuk mengkonfirmasi data-data tentang TKW. Penelitian ini mengungkapkan bahwa dampak keuangan keluarga TKW Pamekasan yang berimigrasi ke Saudi Arabia dan Malaysia memang ada walaupun tidak terlalu signifikan namun menurut pandangan mereka sangat berarti karena membawa banyak perubahan terhadap kehidupannya terutama yang berupa "aset rumah dan tanah", pendidikan anak-anaknya, pemenuhan hidup keluarga yang ditinggalkannya serta dapat membayar hutang keluarga bagi sebagian TKW yang terjerat hutang. Para TKW Pamekasan ini sudah dapat merubah tempat tinggalnya yang semula terbuat dari "gedek" menjadi rumah bangunan permanen. Dalam hal pendidikan sebagian TKW sudah berhasil menyekolahkan anak-anaknya sampai tingkat pendidikan menengah bahkan ada yang sampai lulus perguruan tinggi. Selain itu dampak keuangan lainnya adalah tersedianya modal usaha bagi mereka untuk membuka usaha baru baik berupa toko "pracangan" kecil-kecilan maupun usaha yang lain sebagai jaminan untuk bisa bertahan hidup setelah kepulangannya ke Indonesia. Sedangkan dampak lainnya berupa "harta tidak berwujud" yaitu berupa kepuasan hati karena dapat menunaikan rukun Islam yang ke Lima (naik haji) bagi TKW yang berimigrasi ke Saudi Arabia. Kata Kunci: Imigrasi, Keadaan Keuangan Keluarga, Tenaga Kerja Wanita Interpretation of Family Financial Impact of Female Workers (Phenomenology Study of Migrant Workers of Pamekasan who Immigrated toSaudi Arabia and Malaysia) Abstract This research tries to reveal how far the financial impact of migrant workers who migrate to Saudi Arabia and Malaysia. The method used is qualitative / non positivistic method (Non Mainstream) through understanding method (verstehen) with Interpretive Paradigm and Husserl Transcendental Phenomenology approach. The main informants in this study as many as 6 people while the relevant institutions, researchers made a second informant to confirm data about TKW. This research reveals that the financial impacts of TKW Pamekasan families who immigrated to Saudi Arabia and Malaysia do exist, although they are not very significant, but in their view are significant because they bring a lot of changes to their lives, especially in the form of "house and land assets", their children's education, Family life left behind and can pay family debts for some TKW indebted. The TKW Pamekasan has been able to change the original residence of "gedek" into a permanent building. In terms of education some TKW have managed to send their children to the level of secondary education and some even until college graduation. In addition, other financial impacts are the availa...
The purpose of this study is to determine the role of DLH in overseeing business entities, especially companies that in their business activities produce waste. The method used in this study is a qualitative method. The results obtained are the duties of the Department of the Environment are 1) only overseeing business entities that already have environmental permits. 2) Supervision of the application of environmental accounting in business entities in Pamekasan Regency is in line with what is mandated by Law No. 32 of 2009 article 74 paragraph 1 as outlined in Pamekasan Regency Regulation No. 3/2013, environmental supervisors / officials have the authority to monitor businesses and / or activities that have the potential to pollute / damage the environment, request information from the party responsible for activities, make copy of documents / make notes, enter certain places suspected of causing environmental pollution / damage, take samples, examine equipment / installations and / or means of transportation, request information from parties related to the object of supervision. Keywords: Business Entity, Environmental Accoounting, Environmental Agency, Supervision
This research aims to determine whether the increase in taxable income were able to increase tax revenues and tax growth in KPP Pratama Pamekasan. By using quantitative descriptive method, through data collection documentation and interviews obtained by the results of research that changes in taxable income in 2013 (PTKP increased) is not able to increase the acceptance of personal income tax, while in 2014 to 2015 (PTKP fixed) able to increase tax revenues in KPP Pratama Pamekasan. This happens when a growing number of employees / workers who have income above taxable income, the increase in taxable income increasingly not lead to a reduction of the income PPh 21 in KPP pratama Pamekasan, but it also salary increases with the increase in UMK (District Minimum Wage), due to increased salaries and increase in UMK that happens nearly every year, while the increase in taxable income only occurs every few years.As for the required growth is the increase in taxable income Personal Income able to increase the growth of individual taxpayer on KPP Pratama Pamekasan, because the growth of the taxpayer beginning in 2011-2015 are likely to continue to rise although not so significant .taxpayers growth who register on KPP Pratama Pamekasan caused by people who want to get the benefit of having a NPWP. Key Word: PTKP, Personal Growth taxpayer, the individual taxpayer Revenue, Income PPh 21
The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism community and the government.
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