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Zenit
Published by Universitas Kristen Maranatha
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Core Subject : Education,
Education
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Articles 95 Documents
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Aspek Perpajakan dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance) Lingga, Ita Salsalina
Zenit Vol 1, No 3 (2012)
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Abstract

The up rise of globalization in these modern times has resulted in the rapid growth of multinational trade  and cross-border intercompany transactions (related parties transactions). In a global economy where multinational enterprises (MNEs) play a prominent role, many transaction normally take place between members of the group. This phenomena has brought impact to the practice of transfer pricing.  The purpose of transfer pricing are to achieve performance evaluation and optimal determination of taxes. Transfer prices are significant for both taxpayers and tax administration because they determine in large part  the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions.  In order to regulate the practice of transfer pricing and tax avoidance, Directorate General of Taxes has made regulations that govern the authority to realocate transfer price among divisions that have related parties.  Keywords: transfer pricing, tax avoidance, arm’s length principle
The origin of Green Dragon (青龙) and White Tiger (白虎) icons as architectural elements at traditional Chinese temple ( 庙,廟) entrance ( at Java island) Kustedja, Sugiri; Sudikno, Antariksa; Salura, Purnama
Zenit Vol 1, No 3 (2012)
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Abstract

Pada pintu masuk utama klenteng tua tradisional di pulau Jawa selalu  dapat dijumpai ikon harimau putih dan naga hijau/ biru. Apakah makna sesungguhnya dari elemen arsitektur ini? Tulisan ini menguraikan latar belakang falsafah asal muasal ikon tersebut, pemikiran konsep kosmologi tradisional, hubungannya dengan tata surya  dan astronomi, sinkronisasi beragam faham tentang semesta alam secara correlative thinking hingga penerapan pada bangunan tradisional. Konsep makrokosmos melewati interface faham feng-shui ditransformasi menjadi bangunan yang terukur oleh dimensi manusiawi. Analisis dilakukan secara semiotik, hermeneutik, dan historis-anthropologi.   Kata kunci: arsitektur vernakular Tionghoa,  ikon, budaya popular, naga , macan. 
Urgensi Etika dan Budaya Antiplagiat Guna Membangun Integritas dalam Penerapan dan Pengembangan Ilmu Hukum Haykal, Hassanain
Zenit Vol 1, No 3 (2012)
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Abstract

Human as individual have their own self preservation or interest in living their own lives. Every single individual has a different interest, that can lead into a conflict. In order to minimalize a conflict, a person need a guideline or instruction called ethics. Ethics becomes very important thing for human-being, both in their interaction within the family, society and the formal environment as well, as education. Within formal education, especially higher education, where transfer of knowledge takes  place, lack of understanding of ethics will lead to a great conflict. Conflicts can appear in the form of acts of plagiarism committed by students, professors, researchers, and academic staff. Act of plagiarism shows weakness of integrity in the application and development of science. Consequently, the implementation of a comprehensive ethics-understanding, and efforts to foster a anti-plagiarism culture is urgently needed, especially in higher education environment. Keywords: ethical, cultural anti-plagiarism, integrity, knowledge
Sel Punca sebagai Transformasi Alternatif Terapi Widowati, Wahyu; Widyanto, Rahma Micho
Zenit Vol 2, No 1 (2013)
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Abstract

Stem cells are cells that became the beginning of the growth  to others cell that constract the whole body of organisms, including human. Stem cells are from embryonic, fetal, or adult cells, which are capable to proliferate to cells in a long time, which this cell doesn’t have specific function, stem cells are able to differentiate  into specific cell that build tissues and organ systems. Stem cells have charateristic including :  undifferentiated cells, this cell is self-renewal, cells can differentiate into more than one type of cells (multipotent/pluripotent). Types of stem cells include embryonic stem cells derived from embryo, or inner cell mass (ICM) and adult stem cells found in bone marrow, cord blood, umbilical cord, peripheral blood, liver, skin, brain, dental pulp, fatty tissue. The uniqueness of stem cells give new hope as an alternative therapy or cells therapy for various types especially degenerative diseases. Keywords: stem cell, cell therapy
Login Tunggal pada Berbagai Social Chat: Studi Kasus Twitter Wijaya, Marvin Chandra
Zenit Vol 2, No 1 (2013)
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Abstract

At this time a person already has a lot of accounts on cloud computing. Social Chat such as facebook, twitter; email account such  as  Gmail, Microsoft Exchange - EWS, Microsoft Exchange - IMAP, Office 365, Microsoft Exchange - Active sync; storage files such as  Evernote, SkyDrive, Google Drive, Dropbox, Box is already widely used by people. With many accounts, it would appear the confusion when log in (fill in the username and  password), so we need a single sign on for various accounts. By using a single login, user only need to remember one username and one password. Application uses open source program like XAMPP: Apache for web server, PHP for programming adan MYSQL for database.Keywords: cloud computing, single sign on, facebook
Desain Dinding Geser pada Gedung Sederhana dengan menggunakan Software ETABS Simatupang, Ronald
Zenit Vol 2, No 1 (2013)
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Abstract

Indonesia is a country prone to earthquakes, which Indonesia is  also known as the Ring of Fire area. Itensitas with frequent earthquakes in Indonesia will require the design of earthquake-resistant buildings. One component that is able to resist earthquake loads (lateral force) is the shearwall. Shearwall is one of the structural component that design to take lateral force from earthquake. Using shearwall in the building can reduce the coloumn dimension comparing into building without shearwall. Shearwal can be placed around the pit elevator or stairs, which shaped wall network (core), core-shaped structure is very efficient  in withstanding the lateral forces. From the analysis can be conclude that the building is safe from lateral force. Sherwall also safe from shear force form earthquake .Keywords: shearwall, earthquake, story shear
Studi Komparatif mengenai Kreativitas antara Siswa SD Reguler”X” dengan SD bertaraf Internasional “Y” yang Berusia 10-12 tahun di Bandung (Studi Kasus di Balai Besar Keramik) Octavia, Yolla; Victoriana, Evany; Adelina, Ira
Zenit Vol 2, No 1 (2013)
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Abstract

This research is to find description of comparison of creativity on 10-12 years old students between regular primary school ―X‖ and intenational primary school ―Y‖ in Bandung. This research uses comparative method. Purposive sampling is used for  selecting samples. The samples in this research consist of 68 students of regular primary school ―X‖ and 34  students of international primary school ―Y‖. The researcher uses Tes Kreativitas Figural (TKF) by Munandar as the instrument. The data is statistically analyzed in the form of means comparison using independent sample T-test. Based on the data analysis, the result shows, the significancy is 0,964 (two tails) and α is 0,05. In other ways, it shows there is no significant differences of creativity between both of them. So, both of them have same creativity. The researcher suggests a further research to combine  the instrument by using  Tes Kreativitas Verbal (TKV) and Tes Kreativitas Figural (TKF). So, it can collect the data  more complete and accurate. And also, to compare another school that has different curriculum that aims to improve student‘s creativity.Keywords : creativity, students, primary school
Transformasi Pelabelan Positif ke Pelabelan Negatif sebagai Ekspresi Kekerasan terhadap Guru dalam Karya Sastra Era Modern Manurung, Rosida Tiurma
Zenit Vol 2, No 1 (2013)
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Abstract

Nowadays, teachers are seen or regarded as figures who are underestimated, ridiculed, or even have no power. Transformation from positive to negative labeling is an expression of violence, in the sense that there is a phenomenon of negative image towards teachers as a result of improper behavior of students. School has become an arena where students express their attitude and behavior violently in order to marginalize teachers. In this research, teacher labeling from past literature is compared with the present one. The data are collected from 1960s to 2000s literature, whereas linguistic expressions  are  analyzed by means of Critical Discourse Analysis. The  research  method is descriptive and contrastive analysis, while the technique of data collection is library research and interview. It is hoped that through this research the labeling of teachers to be fading, robbed, deteriorating, and banished can be alleviated. As a result, teachers will regain their positive labeling. Teachers with positive image are absolutely necessary. Transformation of positive  labeling  will  result in a condusive, effective, interactive and optimal teaching-learning process. The transformation of positive labeling towards teachers has to be started soon. In fact, it is the task of writers and literary people to appreciate  teachers  and  respect their status.Keywords: transformasi pelabelan guru, ekspresi kekerasan, karya sastra era 1960-an, karya sastra era modern, analisis kontrastif, analisis wacana kritis
Transformation of Literary Genre Angkasa, Peter
Zenit Vol 2, No 1 (2013)
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Abstract

Penelitian pustaka ini membahas transformasi dalam menulis karya sastra yaitu dari suatu genre tertentu ke dalam genre yang lain. Sebuah drama dalam bentuk sajak bisa diubah bentuknya menjadi drama berbentuk prosa yang lazim disebut sebagai paraphrase‘ dalam Bahasa Inggris. Ini sangat banyak dilakukan terutama terhadap karya-karya Shakespeare yang pada umumnya dianggap terlalu sulit untuk dibaca oleh orang-orang awam. Sebuah drama atau sebuah novel bisa juga ditransformasikan menjadi sebuah sajak yang pendek yang merupakan intisari atau ringkasan ceritanya saja atau sebuah sajak yang benar-benar baru yang hanya menggunakan tema dari kedua genre tersebut sebagai tema sajaknya. Pada dasarnya, seorang penulis yang handal dapat mengubah suatu genre  tertentu menjadi genre lainnya dengan cukup mudah. Bahkan sebuah judul, seorang protagonis, seorang antagonis, sebuah ungkapan, sebuah bait, atau sebuah pepatah bisa juga dikembangkan menjadi sebuah sajak, sebuah dongeng, sebuah cerita pendek, sebuah novel, sebuah drama, dan sebagainya.Transformasi yang demikian tentu saja membawa konsekwensi atau dampak tertentu; sebuah karya sastra yang sangat bermutu bisa saja menjadi sebuah tulisan yang tidak ada nilai sastranya tetapi mungkin saja sebuah tulisan yang biasa biasa saja‘ dikembangkan menjadi sebuah karya sastra yang lebih bernilai. Perubahan yang didambakan tentu saja suatu perubahan yang bernilai positif. Meskipun demikian, perubahan apapun yang dilakukan tentu tidak boleh ada unsur plagiarismenya.Keywords:  transformasi, genre, nilai sastra, dampak dari  perubahan, peningkatan mutu, pengurangan kwalitas, plagiarism
Kajian Transformasi dan Pembauran Budaya pada Pengilustrasian Figur Yesus pada Karya Kelompok Seniman Asian Christian Art Association Sukayasa, Komang Wahyu
Zenit Vol 2, No 1 (2013)
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Abstract

Religius Art is the art visualizing the majesty, the almighty, and the infinity of the divine world. The art itself can move the recognition of the human relationship with God. Religious arts do not always aim to the Bible verses directly, but they may take subjects from common of daily situations used as metaphors in order to create human recognition of the divine. Religious art opens up the space for the usage of code language starting from personal codes into universal ones. The expression of Jesus’s figure on illustrations have become dominant among the Christian Fine Arts. These are not just because Jesus is already known as the central character in Christian teachings, but also the figure itself can be manifested into art work.  Keywords: Religius Art, Illustration, Jesuss Figure

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