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"Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions:

a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ?

b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ?

c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ?

The objective of this written is as the research to purpose for answering several questions as follow :

1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?.

2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury?

3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ?

Through this research, wished to able to get the existing significant practice and academic as follow :

1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury.

2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research.

This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned."

"In Indonesia, overexploitation of marine resource, specifically on fisheries sector, is accompanied with destructive fishing behavior and Illegal, Unregulated and Unreported (IUU) fishing activities. These problems cause Indonesia to suffer loss amounting to around $20 million per year. Indonesia is committed to implement sustainable marine resource and fisheries management by establishing Marine Protected Areas (MPA) reaching to 30 hectares by the end of 2030. Yet, there is no recent empirical study concerning the impact of MPA establishment in Indonesia to the overfishing condition. This research is aimed to answer the question. We employ Schaefer and Fox model to measure the Maximum Sustainable Yield (MSY) as the basis to calculate overfishing index. Overfishing comparison analysis is done by mean difference t-test and panel data regression. Given limitation of data, MPA, regency and Fisheries Management Area (Wilayah Pengelolaan Perikanan/WPP) level of data to obtain robust data. We found that, using mean difference t-test, overfishing index in MPA is lower compared to overfishing in level of regency and WPP. Panel data regression result also support our previous finding as MPA establishment has negative and significant impact to overfishing index. Other factors affecting overfishing level are the amount of total and sustainable effort. Our findings indicate that Indonesia is managing its MPA in the right way. Therefore, it is reasonable for government to expand MPA area in Indonesia in realizing the commitment of establishing 30 ha of MPA."

"Pendahuluan dan Tujuan: Transplantasi ginjal telah menjadi terapi pengganti ginjal pilihan untuk penyakit ginjal kronis stadium akhir. Di Indonesia, belum ada penelitian yang pernah membahas mengenai kualitas hidup resipien transplantasi ginjal pasca operasi. Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan yang signifikan dalam kualitas hidup resipien sebelum dan sesudah operasi transplantasi ginjal. Metode: Ini adalah studi prospektif yang menggunakan kuesioner KDQoL-SF sebelum dan sesudah operasi (pada bulan ke-1, 3, dan 6). Sampel diambil secara berurutan sejak bulan Januari hingga Mei 2016 dan dilanjutkan sampai Desember 2016. KDQoL-SF telah divalidasi dalam bahasa Indonesia dan sudah banyak digunakan untuk menilai kualitas hidup resipien (cronbach alfa> 0,6). Data dianalisis dengan menggunakan software statistik SPSS versi 21.0. Dalam penelitian ini, repeated Anova dengan perbandingan post hoc Bonferroni digunakan. Hasil: Terdapat 33 pasien yang disertakan dalam penelitian ini yaitu dari Januari - Desember 2016. Usia rata-rata pasien adalah 44,6 ± 12,88 tahun. Mayoritas pasien adalah laki-laki (n = 24; 72,7%). Rata-rata IMT pasien adalah 23,8 ± 3,74 kg/m2. Komorbid yang paling sering terjadi adalah hipertensi (n = 32; 97%) kemudian diikuti oleh diabetes melitus (n = 11; 33,3%), dan dislipidemia (n = 5; 15,2%). Biaya operasi transplantasi ginjal dan pengobatannya sebagian besar menggunakan biaya pribadi (n = 14; 42,4%) (n = 14; 42,4%) kemudian diikuti oleh asuransi swasta (n = 8; 24,2 %) (n = 10; 30,3%), dan asuransi pemerintah (n = 6; 18,2%) (n = 5; 15,2%). Hampir semua resipien tidak mengeluh dengan biaya biaya tersebut ketika dan setelah operasi (n = 29; 87,9%). Dibandingkan dengan kondisi awal, kualitas hidup pada penerima meningkat pada bulan pertama, ketiga, dan keenan setelah operasi. Perubahan utama pada kualitas hidup terlihat diantara tahap pra operasi (median: 50%, IQR: ±20) dan 1 bulan setelah operasi (median: 90%, IQR: 0), sedangkan pada tahap berikut tidak ada peningkatan yang signifikan pada skor median pada bulan ketiga (median: 90%, IQR: ± 7,5) dan bulan keenam (median: 90%, IQR: ± 10) setelah operasi. Terdapat perbaikan signifikan secara statistik pada gejala, efek penyakit ginjal, beban penyakit ginjal, status kerja, fungsi kognitif, kualitas interaksi sosial, kualitas tidur, kepuasan pasien, fungsi fisik, peran fisik, kesehatan umum, kesejahteraan emosional, peran emosional, dan perbaikan pada kondisi kelelahan, skor sebelum dan sesudah transplantasi ginjal (p <0,01). Penelitian ini juga menunjukkan bahwa tidak ada perbedaan signifikan dalam dukungan sosial (p = 0,656), nyeri (p = 0,274), fungsi seksual (p = 1), dan skor fungsi sosial (p = 0,01) sebelum dan sesudah operasi. Angka keberhasilan transplantasi ginjal di RSCM sama dengan pusat transplantasi ginjal lainnya di dunia, yaitu sekitar 95%. Kesimpulan: Studi ini menunjukkan bahwa ada perbaikan yang signifikan pada hampir semua aspek kualitas hidup resipien setelah transplantasi ginjal. Kualitas hidup pasien setelah transplantasi ginjal di Rumah Sakit Cipto Mangunkusumo Indonesia sama baiknya dengan di negara lain. Ini bisa menjadi database untuk studi lebih lanjut di pusat transplantasi ginjal. ……Introduction and Objectives: Kidney transplantation has become the chosen kidney replacement therapy for end stage chronic kidney disease. In Indonesia, no study about quality of life in kidney transplantation recipient after surgery has been done. This study aims to determine whether there is a significant difference in the recipient’s quality of life before and after kidney transplantation surgery. Methods:This was a prospective study KDQoL-SF questionnaire before and after surgery (1^st, 3^rd, and 6^th month). Samples were consecutively taken from January until May 2016 and followed up to December 2016. KDQoL-SF has been validated in Indonesian language and widely used to assess recipient’s quality of life (Cronbach alfa >0,6). The data were analyzed using SPSS statistical software 21.0 version. In this study, repeated Anova with post hoc comparison Bonferroni was used. Results: There were 33 patients included in this study from January–December 2016. The average age of patients was 44,6 ± 12,88 years old. The majority of patients were males (n=24; 72,7%). Mean BMI of the patients was 23,8 ± 3,74 kg/m². The most frequent comorbid of the patients was hypertension (n=32;97%) then followed by diabetes mellitus (n=11;33,3%), and dyslipidemia (n=5;15,2%). The cost fee of kidney transplantation surgery and its following medication mostly covered by personal financial support (n=14;42,4%), (n=14;42,4%) then followed by private insurance (n=8;24,2%), (n=10;30,3%), and governmental insurance (n=6;18,2%), (n=5;15,2%). Almost all the recipients did not complain with those cost fee during and after surgery (n=29; 87,9%). Compared to baseline, the quality of life in recipients increased at 1^st, 3^rd, and 6^th month after operation. Major changes in the perceived QOL were noted only between the preoperative stage (median: 50%, IQR: ±20) and 1 month after operation (median: 90%, IQR: 0), while in the following stage there was no significant improvement in median score at 3 month (median: 90%, IQR: ± 7,5) and 6 month (median: 90%, IQR: ± 10) after operation. There were statistically significant improvements in symptoms, effect of kidney disease, burden of kidney disease, work status, cognitive function, quality of social interaction, quality of sleeping, patient satisfaction, physical functioning, role-physical, general health, emotional well-being, role-emotional, and improvement in fatigue, score before and after kidney transplantation (p<0,01). This study also showed that there were no significant differences in social support (p=0,656), pain (p=0,274), sexual function (p=1), and social function score (p=0,01) before and after surgery. Successful rate of kidney transplantation in Indonesia was about 95%, it was equal to transplantation in other countries. Conclusions: This study showed that there were significant improvements in almost all aspect in recipient’s quality of life after kidney transplantation. Patient’s quality of life after kidney transplantation in Cipto Mangunkusumo Hospital Indonesia is as good as in other country. It could become the database for further studies in kidney transplantation centers."

"Gambaran negatif muslim di negara Barat terjadi karena serangan yang dibawa oleh kelompok teroris. Media barat yang tidak netral, memiliki kontribusi yang besar dalam pembentukan kebencian terhadap Islam melalui berita negatif. Bagaimanapun, keberadaan Malala Yousafzai yang merupakan seorang aktivis wanita Muslim mendapatkan banyak berita positif di media barat dan digambarkan sebagai seorang pahlawan wanita karna dia telah melawan grup radikal di negaranya. Penelitian ini berfokus pada representasi Malala Yousafzai di media Britania Raya dan Amerika Serikat yang datanya diambil dari Huffpost.com, theguardian.com, Vulture.com, Seventeen.com, Indystar.com dan Teenvogue.com dalam kurun waktu 2013 hingga 2020. Penelitian ini menggunakan metode analisis konten dari Krippendorff, dan konsep Barat-Islam dualisme dari Edward Said dan selebrifikasi dari Graeme Turner. Peneliti menemukan bahwa Malala digunakan sebagai alat untuk memberikan ideologi yang mengatakan bahwa `Barat` lebih hebat dari pada islam, dan dia digambarkan sebagai selebriti karena banyak media membandingkan dirinya dengan selebriti lain, dan menjadikannya sebagai seorang model pakaian.The negative portrayal of Muslims in Western countries is existed because of several attacks that are carried out by  group of terrorists. The Western media, which are generally not neutral, have a large contribution in the formation of hatred towards Islam through negative reports. However, the existence of Malala Yousafzai, who is a Muslim activist of women`s rights, has received positive coverages in the Western media and has been depicted as a heroine because she has fought against radical groups in her country. The research focuses on the representation of Malala Yousafzai in the United Kingdom and the United States media gathering the data from Huffpost.com, theguardian.com, Vulture.com, Seventeen.com, Indystar.com, and Teenvogue.com in the period from 2013 to 2020.  This research uses a method of content analysis by Krippendorff, and concepts of West-Islam dualism by Edward Said and celebrification by Graeme Turner. The researcher finds that Malala is used as a proxy to provide the ideology that the `West` is greater than Islam, and she is portrayed as a celebrity because many media compared her with other celebrities and used her as a fashion model."

"Saat ini pertumbuhan kendaraan bermotor semakin meningkat setiap tahunnya. Semakin banyaknya kendaraan bermotor jika tidak diikuti dengan kedisiplinan berkendara akan membuat angka kecelakaan meningkat. Tingkat kecelakaan yang semakin tinggi membuat orang ingin mendapatkan rasa aman dalam berkendara. Asuransi kendaraan bermotor memberikan perlindungan kepada nasabah asuransi dalam berkendara. Manfaat asuransi akan dirasakan oleh nasabah saat terjadinya klaim. Saat ini masih terjadi masalah dalam penyelesaian klaim asuransi kendaraan bermotor yaitu masalah dalam turunnya surat perintah kerja ke bengkel dan proses pembayaran yang lama. Penelitian ini membahas pengurangan waktu proses penyelesaian klaim asuransi kendaraan bermotor menggunakan metode value stream mapping sehingga pemborosan yang terjadi pada setiap proses dapat diketahui dan dapat dihilangkan. Tujuan dari penelitian ini adalah mendapatkan proses penyelesaian klaim asuransi kendaraan bermotor yang lebih cepat dengan tetap memperhatikan ketentuan dalam polis asuransi. Membuat proses turunnya surat perintah kerja dan proses pembayaran menjadi lebih cepat dengan menghilangkan non value added activity. Metode yang digunakan dalam penelitian ini adalah Metode Value Stream Mapping. Hasil penelitian ini adalah dengan menggabungkan proses laporan klaim dan pembuatan NOL (Notification Of Loss), waktu turunnya SPK (Surat Perintah Kerja) menjadi 2 hari dari sebelumnya paling cepat 5 hari dan dengan memaksimalkan sistem online star jasindo, proses pembayaran klaim asuransi kendaraan bermotor dapat diselesaikan dalam waktu 11 hari dari sebelumnya paling cepat 14 hari.

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Currently the growth of motor vehicles is increasing every year. Increasing number of vehicles if not followed with discipline drive will make the number of accidents increases. Higher accident rate makes people want to get a sense of safety in driving. Motor vehicle Insurance provides insurance protection to customers in the drive. Insurance benefits will be felt by customers as incurred claims. While this is still a Problem occurred in motor insurance claims settlement of the issue of the decline in the work order to the garage and the old payment. This study discusses the reduction of processing time motor insurance claims settlement using value stream mapping methods that waste that occurs in each process can be identified and eliminated.

The purpose of this research is to get the motor vehicle insurance claim settlement faster by taking into account the provisions of the insurance policy. Making adjustment process work order and payment process becomes faster by eliminating non-value added activity. The method used in this study is Value Stream Mapping method.

The results of this study is to combine the claims and making reports NOL (Notification Of Loss), the day of the work order to be 2 days from the previous fastest 5 days and by maximizing online Star Jasindo systems, payment processing insurance claims motor vehicle completed within 11 days of the previous fastest 14 days."

"Penelitian bertujuan untuk mengetahui kelimpahan, dampak serta alternatif pengendalian sampah di Pantai Kuta.Luas daerah asal sampah dihitung dengan sistem informasi geografis. Dampak kelimpahan sampah dihitung berdasarkan biaya penanggulangan dan hilangnya pendapatan para pelaku usaha di Pantai Kuta. Model kelimpahan dan pengendalian sampahmenggunakan sistem dinamik dengan software PowersimConstructor 2.5D. Sumber sampah Pantai Kuta berasal dari aktivitas pariwisata di Pantai Kuta dan sampah yang terdampar di Pantai Kuta dari Selat Bali. Sampah Selat Bali berasal dari DAS Selat Bali dan interaksi dari laut sekitar. Luas DAS Selat Bali sekitar 4.470 Km2yang terdiri dari 2.419 Km2 di Pulau Jawa dan 2.051 Km2 di Pulau Bali. Berdasarkan kabupaten/kota, terdapat 3 kabupaten di Pulau Jawa (Banyuwangi, Jember, Bondowoso) dan 5 kabupaten/kota di Pulau Bali (Denpasar, Badung, Tabanan, Jembrana dan Buleleng) yang sebagian wilayahnya berada di DAS Selat Bali. Dampak sampah di Pantai Kuta pada Januari2011 telah mengurangi pendapatan pelaku usaha hingga 71% dan meningkatkan biaya pembersihan sebesar 63%-75%.Pemodelan kelimpahan sampah mengunakan data fluktuasi sampah selama 72 bulan dari Mei 2007 hingga April 2013.Proyeksi pemodelan dilakukan selama 72 bulan dari Mei 2013 hingga April 2019. Hasil pemodelan kelimpahan sampah Pantai Kuta telah dinyatakan valid dengan nilai AME 0,127. Terdapat dua faktor pengungkit kelimpahan sampah di Pantai Kuta (KSPK) yaitu fraksi sampah yang dibuang ke sungai (F-SDS) dan fraksi sampah pertanian tak terkelola (FSPT). Hasil simulasi dengan 4 kondisi adalah sebagai berikut: 1)Simulasi model yang diperpanjang (business as usual/BAU)mengindikasikan terjadinya peningkatan rata-rata KSPK sebesar 7,16% dibandingkan data 72 bulan sebelumnya. 2) Simulasi model dengan skenario pesimis dengan asumsi FSDS menjadi dua kali lipat akan meningkatkan KSPK rata-rata sebesar 234,70% atau naik sebesar 2,34 kali lipat dibanding BAU 3) skenario moderat dengan asumsi F-SDS dapat dikendalikan menjadi setengahnya akan dapat menurunkan KSPK sebesar 10,79% dibanding BAU 4) skenario optimis asumsi F-SDS dan F-SPT dapat dikendalikan menjadi setengahnya akan dapat menurunkan KSPK sebesar 16,13% di banding BAU. Pengendalian KSPK dapat dilakukan dengan peningkatan kerjasama antar pemerintah di DAS Selat Bali dengan target utama adalah penurunan F-SDS dan F-SPT.

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The study aims to determine the abundance,impact and alternative of litter controlling in Kuta Beach. The area of litter source calculated with geographic information systems. The impact of litter is calculated based on the clean-up costs of litter and loss of income entrepreneurs in Kuta Beach. Models abundance and litter control using dynamic system with software Powersim Constructor 2.5D. The litter source in Kuta Beach derived from activity of tourism and litter that stranded of Bali Strait. The litter Bali Strait is derived from the Bali Strait watershed and the interaction of the surrounding sea. Bali Strait watershed area around 4,470 km2 consisting of 2,419 km2 in Java and 2,051 km2 in the island of Bali. Based on the district/city, there are 3 districts in Java (Banyuwangi, Jember, Bondowoso) and 5 districts/cities on the island of Bali (Denpasar, Badung, Tabanan, Jembrana and Buleleng) is partially of their area located in Bali Strait watershed. The impact of litter on Kuta Beach in January 2011 has reduced entrepreneurs income by 71% and increases cleaning costs by 63%-75%. Modeling abundance using litter data for 72 months from May 2007 until April 2013. Projection conducted for 72 months from May 2013 until April 2019.

Modeling has been declared valid with the AME value of 0.127. There are two factors leverage abundance of litter on Kuta Beach (KSPK) is the fractions of litter dumped into the river (F-SDS) and fractions of unmanaged agricultural litter (F-SPT). The simulation results with 4 conditions are as follows: 1) Thesimulation model is extended (Business as usual / BAU) indicated an average increase of 7.16% KSPK than previous 72 months. 2) Simulation model of the pessimistic scenario assuming the F-SDS doubled, KSPK will increase by an average of 234.70%, up by 2.34 times compared to BAU 3) moderate scenario assuming the F-SDS can be controlled by half, KSPK will decrease by 10.79% compared to BAU 4) optimistic scenario assuming the F-SDS and F-SPT can be controlled by half, could decrease KSPK by 16.13% compared to BAU. KSPK control can be done withcooperation among governments in the Bali Strait watershed with the main target is the reduction of F-SDS and F-SPT."

"ABSTRAKLaporan magang ini membahas mengenai proses audit akan akun pendapatan PTYYY yang beroperasi di industri properti untuk periode yang berakhir 31 Desember2016. Proses audit ini dilaksanakan berdasarkan Pedoman Audit KAP RR yangsudah disesuaikan dengan SPAP. Setelah melakukan proses audit yang berdasarkanrisiko, auditor menilai bahwa kebijakan akuntansi PT YYY sudah sesuai denganPSAK 23 selaku standar akuntansi yang berlaku untuk akun pendapatan. Setelahselesai melakukan proses audit, auditor pun menilai bahwa penyajian akunpendapatan dinyatakan wajar dalam segala hal yang bersifat material. Kata kunci:Audit, pendapatan, industri properti

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ABSTRACTThis internship report explains about audit process of revenue of PT YYY whichoperates in property industry for the period ended on 31 December 2016. The auditprocess was implemented based on KAP RR Audit Guide which appropriate withSPAP. After doing the audit process based on risks, the auditor assessed thataccounting policy of PT YYY had suited PSAK 23 as applied acoounting standardfor revenue. After the audit process was finished, the auditor analysed that therecognition revenue was presented fairly in all material respects. Keywords Audit, revenue, property industry"