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Analysis of Lost VAT Revenue from Purchases of Used Clothing (Thrift) in the Lampung Thrift Fest Community Firmansyah, M; Yuliawan, Dedy; Wahyudi, Heru; Ciptawaty, Ukhti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.99

Abstract

This research aims to analyze how much VAT revenue is lost as a result of purchasing used clothing (thrift) in the Lampung Thrift Festival community. The data collection methods and analysis tools used in this research are questionnaires, interviews and validity tests, reliability tests. The dependent variable used is tax payments and the independent variables used are thrift taxes and consumer behavior. The best sampling technique obtained was Non-Probability Sampling. The results of the research show the sales of 20 used clothing traders, the behavior of used clothing consumers, potential missing VAT data, missing sales and VAT data for a total of 3 months.
The Women and the Law: From Protection to Criminalization Prasetyawati, Endang; firmansyah, M; Permana, M Riski; Ramadhan, Yananda Putra
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.840

Abstract

The position of women within Indonesia's legal system is often complex and vulnerable. Although legal norms formally guarantee protection for women, in practice, many cases reveal that women instead become re-victimized by the legal process itself. This paper aims to examine the shift in women’s status from victims to offenders in various criminal cases. The study employs a normative juridical approach combined with case study analysis. By reviewing cases involving domestic violence, human trafficking, and drug-related offenses, the research finds that structural factors such as gender inequality, power imbalances, and biases within law enforcement contribute to the criminalization of female victims. These findings highlight the urgent need for legal reform that incorporates a gender justice perspective as an integral part of Indonesia’s broader legal reform agenda.
GUIDELINES FOR THE DIAGNOSIS AND MANAGEMENT OF DIABETIC RETINOPATHY AND DIABETIC MACULAR EDEMA IN INDONESIA Harley, Ohisa; Hertanto, Martin; Sembiring, Sindy Boru; Yustiarini, Ima; Susilo, Teguh; Dharma, Andhika Guna; Sjahreza, Emil; Firmansyah, M; Iskandar, Erwin; Agustiawan, Referano; Andayani, Ari; Dewi, Nadia Artha; Andayani, Gitalisa; Djatikusumo, Ari; Elvioza, Elvioza; Ichsan, Andi M; Kartasasmita, Arief S
International Journal of Retina Vol 7 No 2 (2024): International Journal of Retina (IJRetina) - INAVRS
Publisher : Indonesian Vitreoretinal Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35479/ijretina.2024.vol007.iss002.300

Abstract

Diabetic retinopathy (DR) and diabetic macular edema (DME) are among the microvascular complications in individuals with diabetes mellitus (DM) that can lead to blindness if not diagnosed early and managed appropriately. Both disorders can be diagnosed and treated using a variety of techniques. Treatment modalities include laser photocoagulation therapy, vitrectomy surgery, intraocular steroid injections, and anti-vascular endothelial growth factor (anti-VEGF) injections. These methods can help avoid blindness when used in conjunction with metabolic control. These recommendations were created with the use of evidence-based medicine principles to help medical professionals—particularly ophthalmologists—identify and treat cases of DR and DME.The primary objective is to provide consensus recommendations and hopefully reduce the incidence of blindness caused by DR and DME in Indonesia.
Perancangan Dashboard Monitoring Dan Controlling Proyek Pengadaan Aplikasi Manajemen Aparatur Sipil Negara Dengan Menggunakan Metode Plan Driven (Waterfall) Di Pt. Xyz Firmansyah, M; Pratami, Devi; Bay, Achmad Fuad
eProceedings of Engineering Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak- Penelitian ini merancang Dahboard monitoring dan controlling pada proyek pengadaan aplikasi manajemen aparatur sipil negara di PT. XYZ dengan menggunakan metode Waterfall. Dalam pengerjaan proyek ini, terjadi perpanjangan waktu pengerjaan proyek yang disebabkan oleh banyaknya risiko yang terjadi selama masa proyek berlangsung dan kurangnya monitoring dan controlling terhadap proyek. Proyek ini juga terpaksa dilakukan Berita acara serah terima dikarenakan proyek merupakan proyek pemerintahan yang harus selesai tepat waktu dan sukar untuk adendum. Pada Penelitian ini, untuk menganalisis performansi kinerja proyek menggunakan metode earned value management (EVM). Hasil analisa indeks performansi menunjukkan bahwa performansi kinerja proyek pada proyek PT XYZ masih kurang baik, dimana pada minggu ke - 16 nilai SPI proyek adalah 0.86 dan CPI proyek sebesar 0.76. Nilai tersebut dapat diartikan bahwa waktu pelaksanaan lebih lama dari perencanaan dan biaya proyek melebihi biaya yang direncanakan. Disisi lain, didapatkan bahwa nilai dari TCPI proyek sebesar 1.08 yang berarti sisa pekerjaan pada proyek diramalkan akan terselesaikan dengan efisiensi senilai 1.08. Hasil perhitungan estimasi biaya untuk penyelesaian proyek ialah sebesar Rp 148.216.939 dengan estimasi waktu penyelesaian selama 19 minggu yang menunjukkan bahwa adanya penambahan waktu penyelesaian dari perencanaan awal yaitu sebanyak 3 minggu. Kata kunci - dashboard, monitoring, controlling, proyek, waterfall, earned value