scholarly journals Analisis Ability to Pay dan Willingness to Pay Penggunaan Parkir di Pasar Banjaran Kabupaten Tegal

2021 ◽  
Vol 1 ◽  
pp. 227-233
Author(s):  
Sulfah Anjarwati ◽  
Juanita Juanita

The problem of setting tariffs is often a point of conflict between communities and managers. On the one hand, the community wants tariffs at the lowest level according to their capabilities with satisfactory service, on the other hand, the management wants high rates that can generate satisfactory profits. Basically, the determination of parking rates in accordance with the ability and willingness of the community will make it easier for users of parking facilities to pay the tariffs, especially if balanced with adequate services and facilities. Formulate the problem in this study is how the ability and willingness to pay parking users in the Banjaran Market area and whether the existing parking rates are in accordance with the ability and willingness of parking users in the Banjaran Market?. The method used in this study is descriptive analysis method, descriptive is a systematic, actual and accurate depiction of facts, data on events being studied. Analysis is the arrangement of data to obtain answers to questions that arise in research. For users of parking facilities for two-wheeled and four-wheeled vehicles on weekdays, the ATP value is obtained. The first hour tariff is Rp. 1,629.39, the progressive parking rate is Rp. 629, 39 WTP the tariff is Rp. Rp 1.388.08. For users of two-wheeled and four-wheeled vehicles on weekends, the ATP value for the first hour is Rp. Rp. 1,388.08 and the next hour tariff is Rp. 388.08 with a fixed WTP rate of Rp. 1388.08. From all calculations ATP is greater than WTP. The difference between the amount of ATP and WTP from the results of the analysis can occur due to several factors, one of which is the large percentage of parking fee allocation used as a component of ATP calculations that is not suitable for the tariffs applied at the Banjaran Market.

2020 ◽  
Vol 15 (1) ◽  
pp. 28
Author(s):  
Cindy Shelly Lumowa ◽  
Jantje J. Tinangon ◽  
Anneke Wangkar

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.


2019 ◽  
Vol 4 (2) ◽  
pp. 344-358
Author(s):  
Ruthia Bahri ◽  
Rahmawaty Rahmawaty

The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between  the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.


Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.


GERAM ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 65-73
Author(s):  
Rieke Nur Safitri ◽  
Auzar ◽  
Hermandra

This research was motivated by the existence of interest and curiosity about why two villages are very close in the distance, which use the same language but have many differences in the use of vocabulary used in speaking in the daily life of the speech community. Using different vocabulary in the spoken community in Betung and Kesuma villages raises questions about the differences in vocabulary and what factors influence these differences. The research objective was to describe the difference in vocabulary between the two villages. This research is expected to become a reference for similar research and as material to add insight. This research uses vocabulary theory, language variation, and technique. This research is qualitative research using the descriptive analysis method. Data were collected using the method of observation, interviews, proficient listening, and note-taking techniques. The collected data is then reduced, displayed, concluded. Based on the research process that the author has carried out, it was found that the results of the study were the differences in the vocabulary of the Malay dialect used by the speech community between Betung Village and Kesuma Village. The author found 71 differences in vocabulary that will be analyzed based on semantic differences, namely synonyms. The author also found six differences in vocabulary that will be analyzed based on semantic differences, namely homonyms. The author also obtained the study results, namely the factors that influence the vocabulary used by the spoken community in Betung Village and Kesuma Village.


2017 ◽  
Vol 2 (02) ◽  
pp. 191-199
Author(s):  
Mustahidang Usman ◽  
Nurhidaya M

ABSTRAK Jenis penelitian adalah penelitian Survey dengan pendekatan metode kuantitatif dengan mengeksplorasi data dilapangan dengan metode analisis deskriktif kuantitatif. Mengingat bahwa populasi guru di sekolah ini kurang dari 100 orang guru maka penetapan sampel pada penelitian ini adalah sampel populasi atau keseluruhan dari populasi yaitu 18 guru.  Hasil penelitian ini menunjukkan bahwa Penguasaan psikologi pembelajaran terhadap peningkatan kompetensi guru Pendidikan Agama Islam di SMA Muhammadiyah Sungguminasa Kabupaten Gowa yaitu Bahwa penguasaan psikologi pembelajaran, mulai dari memahami siswa sebagai pelajar, memilih metode yang sesuai keadaan peserta didik, membantu peserta didik yang kesulitan dalam belajar dan lain sebagainya , sangat dituntut untuk dimiliki oleh seorang guru, agar seorang guru dapat menciptakan suasana pembelajaran yang kondusif dan efektif. Tingkat kompetensi guru Pendidikan Agama Islam di SMA Muhammadiyah Sungguminasa Kabupaten Gowa yaitu sudah baik, terbukti dari pemahaman guru tersebut tentang 4 rana kompetensi ( paedagogik, sosial, kepribadian, dan profesional) yang cukup luas dan penilaian dari rekan-rekan guru tentang kompetensi yang dimilikinya yang mencapai 97,2 % atau 16 orang guru menjawab baik. Kata Kunci : Psikologi  Pembelajaran Kompetensi Guru  ABSTRACT The type of research was survey research with quantitative method approach by exploring field data with quantitative descriptive analysis method. Given that the teacher population in this school was less than 100 teachers then the determination of the sample in this study was the sample population or the entire population of 18 teachers. The results of this study indicate that the mastery of learning psychology on improving the competence of teachers of Islamic Education in SMA Muhammadiyah Sungguminasa Gowa District that was mastery of learning psychology, ranging from understanding students as students, choosing methods appropriate to the state of learners, helping learners who have difficulty in learning and etc., was required to be owned by a teacher, so that a teacher can create a conducive and effective learning atmosphere. The level of competence of teachers of Islamic Education in SMA Muhammadiyah Sungguminasa Gowa District was good, proven from the teacher's understanding of the 4 broadest range of competence (paedagogic, social, personality, and professional), and the assessment from the teachers about their competence reached 97.2% or 16 teachers answered well. Keywords: Psychology of Teacher Competency Learning


2020 ◽  
Vol 20 (1) ◽  
pp. 42
Author(s):  
Muh Naim Madjid

 يتناول هذا البحث بداية نشأة الخط العربي وانتشاره في الشرق والغرب حيث سجّله التاريخ في اختلاف الآراء عن أصالته القديمة. وهذا الاختلاف قائم على انتقال الخط العربي بادئ ذي بدء من الحيرة مثلاً أو اشتقاقه من الخط النبطي أو أصله من الآرامي، وهلمّ جرًا. فيجري الحديث حول ظهور الأبجدية التي استعملها العرب قبل الإسلام، سواء كان بالرموز أم بالتشفير، إلى فن جمالها في الكتابة كما قد تأثرت بالإسلام. فالإسلام إثر مجيئه قد فتح انتشار الخط العربي على مصراعيه حتى يعمّ جزيرة العرب كلها ويبلغ بلدان الأمم الإسلامية وغيرها في آسيا وأفريقيا وأوروبا. فهذا أمر جذّاب يقدّمه الباحث كشفًا عن الخطوط العربية وأنواعها ومسيرتها الطويلة عبر العصور. واستخدم هذا البحث منهج التحليل الوصفي في مجال البحث الاستقرائي للوصول إلى النتائج الموثوقة بها. ومن أهم النتائج أن الخط العربي فن من فنون الإسلام له أصول وجذور عريقة. إنه قد بلغ الذروة بشمول الإسلام وفضيلته الكبرى في جمال التعبير والكتابة.      This research deals with the beginning of Arabic script and its spreading in the East and the West in a historical record of authenticity based on the difference of scholar’s views. For example, some ancient scholars claimed that Ḥīrah as the place where the Arabic script first evolved, some of them mentioned that it was derived from the Nabataean line, and others stated that Aramaic is the origin. The Discussion is started from the usage of the early alphabet in the Arabian Peninsula before Islam – by formulation or encryption – until the art of beautiful writing which more influenced by Islam. Obviously, Islam has opened widely the spreading of Arabic script in the Arabian Peninsula and also in Islamic countries such as Asia, Africa, and Europe. Therefore, the Arabic script, types, and the long journey through the ages become interesting to be disclosed by using the descriptive analysis method to get reliable results in the platform of qualitative research. The most important result is the Arabic script is Islamic art which has an ancient history and deep roots, while the Islamic virtue is the only reason for its spreading widely in the East and the West and it has reached the peak in both expression and writing. Kajian ini membicarakan tentang permulaan kemunculan khat Arab dan penyebarannya di Timur dan di Barat di mana terjadi perbedaan pendapat Ulama dalam rekaman sejarah mengenai keasliannya yang kuno. Perbedaan itu berkisar pada beberapa pandangan bahwa khat Arab itu pada mulanya berasal dari Ḥīra, sebagian lain menganggap khat Arab berakar dari khat Nabatī, bahkan ada yang mengklaim bahwa ia berasal dari bahasa Aram (Aramaik). Diskursus yang panjang ini dimulai dari kemunculan alfabet yang digunakan oleh bangsa Arab pra-Islam, dalam bentuk perlambangan ataupun penyandian, hingga kepada seni keindahan tulisan yang variatif yang banyak dipengaruhi oleh Islam. Kemunculan Islam telah membuka jalur penyebaran khat Arab seluas-luasnya di  semenanjung Arab hingga ke negara-negara Islam, dan negara lainnya di Asia, Afrika, dan Eropa. Untuk itu, menjadi sangat menarik bagi pengkaji mengungkap khat Arab dan jenis-jenisnya, dan menelusuri  perjalanannya yang panjang dalam lintasan waktu. Dalam penelitian kualitatif  ini metode analisis deskriptif digunakan untuk memperoleh hasil penelitian yang dapat dipercaya. Studi ini memandang penting khat Arab sebagai sebuah seni Islam yang memiliki akar yang mendalam yang telah mencapai puncaknya dengan ke-syumul-an Islam pada aspek estetika ungkapan dan tulisan.


2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful


2020 ◽  
Vol 24 (2) ◽  
pp. 103-114
Author(s):  
Indra Muizniece ◽  
Anna Kubule ◽  
Lauma Zihare ◽  
Dagnija Blumberga

AbstractThis study is a follow-up to previous research on the use of a transdisciplinary approach in the analysis of factors that influence bioeconomy development and interactions between them. It is very important to consider the significance of public opinion while performing transdisciplinary research. This study integrates public opinion in the bibliometric analysis method by using grey data from information available in the public information space: mass media and social networks. The network of factors influencing the development of bioeconomy, created with the help of social network analysis method, was compared with the one obtained from bibliometric analysis of SCOPUS database in order to find out the difference between scientific tendencies and the overall atmosphere in the information space. Although the structure of these networks varies, there is a common tendency in literature to identify the following factors as the key factors in the development of the bioeconomy: research and innovations; technology; energy and energy consumption.


2019 ◽  
Vol 2 (2) ◽  
pp. 59
Author(s):  
Fitri Yani ◽  
Syaifur Rizal Fahmy

Indonesia still has problems about the time of shalat. This reason that encourage Hendro Setyanto to create a new tool in the form of a display of prayer times of all time with a new concept, Di9ital Prayer Time. This digital clock has been published and has been traded to the public. Thus, this study will examine the method and accuracy of the Di9ital Prayer Time in determining the time of prayer. Regarding this theme, this research is a type of qualitative research using an empirical juridical approach. The specification of this study is descriptive analysis, this study intends to provide an overview, examine, explain then analyze the level of accuracy of the Di9ital Prayer Time in determining the time of prayer. The results of this study indicate that after comparing the Di9ital Prayer Time with the schedule of time for the circular prayer of the Ministry of Religion, only a maximum difference of three minutes was found. If the Di9ital Prayer Time is compared to the results of the program of prayer time by Rinto Anugraha, only a difference of four minutes was found, but after being traced, the program for the Rinto prayer did not yet use ikhtiyat. If the results of the Rinto prayer time program are supplemented by two minutes of faith, the difference is a maximum of two minutes. As such, Di9ital Prayer Time is very relevant as a guideline for prayer times. While the determination of the time of prayer by the Indonesian Ministry of Religion which has been the guideline of the people throughout Indonesia is still relevant as a guideline for prayer times. This is still within the limits of relevance, given the schedule of prayer times by the Ministry of Religion is very helpful for the community.


2008 ◽  
Vol 17 (3) ◽  
pp. 227 ◽  
Author(s):  
R. KUISMA ◽  
H-R. KYMÄLÄINEN ◽  
M. HELLSTEDT

In this study surface properties and cleanability of new and traditional surface materials in cattle barns were examined in a field test. The concrete and plastic-coated samples were placed on a walking path on the floor and on a feeding table in a cattle barn. The surfaces were characterized using colorimetric and gloss measurements and determination of topography. In most cases, the colour of the surfaces placed on the floor darkened during the one year study period, whereas the colour changes of the samples placed on the feeding table did not show a similar trend. However, in both locations the plastic-coated surfaces were generally the easiest to clean, and the highest colour changes indicating soil residues were detected on the uncoated and silane-impregnated concrete surfaces. The difference between the locations was also seen in the gloss values, which increased in the samples placed on the floor during the one-year test period but varied considerably between the different materials on the surfaces placed on the feeding table. This field study confirmed the observation from earlier laboratory studies that plastic coatings improved the cleanability of concrete cattle barn surfaces. Silane impregnation was not functionally competitive with the plastic coatings. In general, the cleanability results were in accordance with the results of previous laboratory experiments but the field study provided practical information about the behaviour of the surface materials examined.;


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