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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prosiding Seminar Nasional Sasindo
Ratih Kumala
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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SASTRA PEREMPUAN, OLEH PEREMPUAN, UNTUK SEMUA Ratih Kumala
Prosiding Seminar Nasional Sasindo Vol 1, No 1 (2020): Prosiding Seminar Nasional Sasindo Unpam Vol.1 No.1 November 2020
Publisher : fakultas sastra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/sns.v1i1.7863

Abstract

“Perempuan adalah empu, seorang ahli, seorang yang memiliki kekuasaan. Sedangkan wanita adalah objek yang nyaris tak memiliki kehendak, hanya ingin dipuja dan dianggungkan yang berujung diekspolitasi.” Demikian pendapat Marianne Katoppo (1943-2007), sastrawan Indonesia, mengenai perbedaan antara kata ‘perempuan’ dan ‘wanita’. Sebab itulah, sejak tahun 1978 ia gigih menggunakan kata ‘perempuan’ dalam setiap tulisannya. Baginya menggunakan kata perempuan berarti jujur dalam berbahasa. Bertahun-tahun setelah era Marianne Katoppo, tepatnya pada tahun 1998, muncul Ayu Utami, dengan karyanya, Saman. Novel ini adalah pemenang Dewan Kesenian Jakarta tahun 1997 dengan judul awal Laila Tak Mampir di New York. Cerita ini diawali dengan karakter Laila yang sedang menunggu pacarnya, Sihar, untuk ia serahkan keperawannya. Konflik cerita ini menjadi semakin dalam ketika pembaca tahu bahwa Sihar sebenarnya adalah suami orang lain yang istrinya pun digambarkan lebih cantik dari Laila. Tak sekedar cerita cinta perselingkuhan, lebih dari itu Saman juga mengangkat politik, tabu, seksualitas serta agama. Kemunculan Saman menuai berdebatan di antara pembaca dan kritikus sastra. Sebagian menganggap gaya bahasa Ayu Utami dalam Saman vulgar, sedang sebagian lagi menganggapnya sebagai indah. Saya merasa itu tergantung bagaimana kita melihatnya, dan tergantung dari gender pembaca tersebut apa. Tetapi yang pasti, karya ini tak bisa dikategorikan sebagai novel stensilan
Analysis of the Implementation of the Joint Analysis between the Directorate General of Customs and Excisewith the Directorate General Of Taxes In Increasing State Revenue In The Prime Customs And Excise Office Type A Tanjung Priok Dian Wahyudi; Novianita Rulandari; Ratih Kumala; Pebriana Arimbhi; Eka Rofiyanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2439

Abstract

Collecting revenue targets has always been a challenge due to international taxes and relies heavily on the state of the world economy. Many factors that cause the non-achievement of the revenue target, such as the growth of Exports and Imports of Indonesia has slowed or grown negatively so that it is necessary to carry out joint analysis between the Directorate General of Customs and Excise together with the Directorate General of Taxation as an institution that has the task of collecting state revenues. The purpose of this research is to know the implementation of joint analysis between the Directorate General of Customs and Excise together with the Directorate General of Taxation. The research method used is qualitative descriptive method with interview research techniques, observation, and using secondary data. The results of the author's research are one indicator that has not been carried out to the maximum, namely the characteristics of the implementing organization, where there needs to be actors in the implementation of the policy and the division of duties and authorities. This is evidenced by the absence of standardized SOPs in the implementation of joint analysis that causes overlap and mutual waiting in starting an action that needs to be done. This is one of the things that needs to be a concern if the joint analysis wants to continue to be carried out continuously.
Business Strategies and Utilization of Tax Insentive Policies During the Covid-19 Pandemic and Implementation of Restrictions for Community Activities (PPKM) Rd. Kusyeni; Ratih Kumala; Rd. Dancu Lokita Pramesti Dewi; Nadiah Abidin; Ryan Nugraha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2440

Abstract

After the normalization era of the pandemic (New Normal Era) in Indonesia with the new variant of the corona virus, the government issued a policy for the Enforcement of Community Activity Restrictions (PPKM) on the islands of Java and Bali, considering the number of corona virus sufferers is increasing. Enforcement of Community Activity Restrictions (PPKM) all activities are carried out online (online) to avoid community gatherings. Various policies were issued by the government to stabilize economic growth. To maintain State Finance revenue in terms of tax revenue, the government issued a new policy for SMEs and MSMEs considering that the contribution of SMEs and MSME business actors has quite potential. With this policy, what are the efforts and strategies carried out by the government and business people during the COVID-19 pandemic and the imposition of restrictions on community activities. This policy aims to maintain the business continuity of SMEs and SMEs, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting and analyzing data, and finally concluding the data. Based on the results of in-depth interviews with three respondents, the business strategy carried out by SME and MSME actors is in the form of product innovation, so that business opportunities can increase sales at online stores during the Covid-19 pandemic and the Enforcement of Restrictions on Community Activities. Tax incentive policies and SMEs and SMEs have taken advantage of these tax incentives and continue to improve compliance with tax obligations. SMEs players expect socialization and assistance to obtain more detailed information related to the latest tax regulations or policies.
Co-Authors Dian Wahyudi Eka Rofiyanti Kusyeni, RD Nadiah Abidin Novianita Rulandari Pebriana Arimbhi Rd. Dancu Lokita Pramesti Dewi Ryan Nugraha