Suchergebnisse

One type of tax is the Cost of Acquisition of Land and Building Rights (BPHTB). In Padang City, based on Regional Regulation Number 1 of 2011 and Regulation of Mayor Number 27 of 2016, the BPHTB tax collection system is different where the BPHTB collection system is not cohorence with the implementation of basic tasks and is determined by the parties as regulated by the function of increasing development activities in all fields. The research problems in this article are: 1) How is the collection of BPHTB in Padang City 2) How the verification process the land and building and constraints was receipts from land and building rights to the certificate of together in Padang City? 3) Are efforts of the government of padang in obstacles as receipts from land and building rights to the certificate of together in Padang City ? The research uses empirical juridical research methods. Primary data and secondary data obtained through literature study and interviews with research subjects. The results shows that the implementation of BPHTB collection in Padang city was carried out based on the Mayor Regulation No. 27 of 2016 and there are differences in tax collection regulated by Regional Regulation Number 1 of 2011, namely in the Cost of Acquisition (NPOP) assessment and collection system based on market prices, not transaction prices regulated in Bylaw No. 1 of 2011. The differences create legal uncertainty for the community. The obstacle that arises in the collection of Padang city BPHTB is the lack of taxpayer knowledge about BPHTB.

The presence of COVID-19 in Indonesia has had an impact on the economy, including the banking industry. However, the Shariah banking industry has not shown a positive trend. However, despite the positive trend in Shariah banking business, the penetration rate of the Indonesian Islamic banking market is still relatively small compared with traditional banking business. This led the government to decide to formulate a merger policy for the state-owned Sharia Bank, hoping that it can increase Indonesia's market penetration. Considering the important role of Shariah banking industry in improving the national economy, this article aims to analyze the opportunities and challenges of Shariah banking merger policy. On the other hand, this policy was implemented during the COVID-19 pandemic. This article uses qualitative data analysis through descriptive methods and literature research methods. The data analysis focuses on the opportunities and challenges of the Indonesian government's Shariah Bank merger policy. Researchers use secondary data as a source for writing articles. According to the research results, the Indonesian Islamic Bank (BSI) formed after the merger provides many opportunities, such as increasing assets, expanding market penetration, and operating cost efficiency. At the same time, financing and operational risks are two major challenges that need to be paid attention to. This research helps stakeholders make decisions in the development of Islamic banking and finance.

Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.

Waste management in the district Kertapati done by the private sector and government. The authorities responsible for waste management is Palembang City Sanitation Department (DKKP). Waste is transported from the area TPS (Transit Depo) to landfill Sukawinatan use two types of vehicles, namely dump trucks and armroll. Analyzed the optimal number of vehicles ritase waste carrier with the highest amount of waste as a goal. The total time of transport, the maximum capacity of conveyance and the maximum amount of waste that must be transported as an integer linear programming constraints. Completion of linear models using methods Branch and Bound. Volume of waste in Lambung 87 is 7630 kg, the optimal use of dumb truck with 2 ritase carriage. Volume of waste in the Lambung 42 as much as 8850 kg, optimal use armroll with 3 ritase carriage. The amount of waste in the Lambung 69 as much as 7770 kg, more optimal use of dumb truck with 2 ritase carriage.

Waste management in the district Kertapati done by the private sector and government. The authorities responsible for waste management is Palembang City Sanitation Department (DKKP). Waste is transported from the area TPS (Transit Depo) to landfill Sukawinatan use two types of vehicles, namely dump trucks and armroll. Analyzed optimality waste carrier vehicles with a total transport time constraints, the maximum capacity of conveyance and the maximum amount of waste that must be transported using integer programming binary 0 and 1. Integer programming binary 0 and 1 problem solved by the Branch and Bound Method. The maximum amount of waste that must be transported to the Lambung 87 is 7330 kg, Lambung 42 as much as 8850 kg and the Lambung 69 as much as 7770 kg. Dump truck and armroll are vehicles optimized for use on Lambung 42, 87 and 69.