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ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PEMBELIAN PUPUK SUBSIDI TAHUN 2022 PADA PT PERUSAHAAN PERDAGANGAN INDONESIA CABANG YOGYAKARTA Khasanah, Erlinda Nur; Sriniyati, Sriniyati; Susanti, Tia Ayu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6953

Abstract

The aim of this research is to analyze the suitability of calculations and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch, based on Undang-Undang No. 36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. This research was conducted using a descriptive research approach and quantitative secondary data sources. The results of the analysis showed that the calculation and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch has been carried out in accordance with Undang- Undang No.36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. The rate used is 1.5% (one and a half percent) of the purchase price excluding VAT and is not final. Meanwhile, reporting by the treasurer/collector is carried out no later than 14 days after the tax period ends.
Interpreting practice proficiency: Indonesia to English in socio-economic revitalization in Sungailiat tourism sector based on a survey study Afandi, Rizky Arif; Ferianda, Sandy; Febiola, Tsasa Vina; Susanti, Tia Ayu
Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Vol 8 No 1 (2025)
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/diglosia.v8i1.1096

Abstract

Proficiency in the practice of interpreting refers to one’s ability to effectively translate a source language into a target language while ensuring the meaning is conveyed accurately. This research specifically focused on the use of Indonesian as the source language and English as the target language, which is crucial in the tourism industry, especially in Sungailiat City. This research used a survey-based approach and uses supporting theory as a research methodology to investigate the effectiveness of translation practices from Indonesian to English. Data collection includes interviews and observations. The primary data obtained was analyzed to reveal the challenges faced by tour guides or shoreline security officers in implementing these practices, as well as the potential opportunities available to them through continued implementation. The results of this research can increase the awareness of professionals directly involved in the tourism industry and provide educational insights for tour guides and local communities managing tourist attractions. Additionally, it can contribute to improving the skills of guides, thereby expanding their knowledge to encourage socio-economic growth in the Sungailiat tourism sector.
Critical discourse analysis of misogyny and sexism in South Korea: Media sources studies Susanti, Tia Ayu; Taufiq, M. Aries; Indriyani, Vivi; Irwan, Irwan; Shila, Nur Nabila
INTERNATIONAL JOURNAL OF CHILD AND GENDER STUDIES Vol 11, No 1 (2025)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/equality.v11i1.26984

Abstract

Misogyny and sexism have become prominent issues in society, particularly in the workplace and daily life. Examining the role of media narratives in shaping public perception and framing events to serve specific agendas or ideologies can offer diverse perspectives. This study conducts of discourse analysis of two media sources: the BBC World Service video "Women fight back as South Korea tries to abolish its Gender Equality Ministry" and the interview video "What Koreans Think about Misogyny in Korea" by Asian Boss. By focusing on narrative structure, language, and representations of misogyny and sexism, this research aimed to reveal how these media platforms frame the issue. Using a qualitative approach, the study analyzed and interpreted the language in these sources. By using Van Dijk's discourse analysis theory with three analytical frameworks (textual analysis, social cognition and social context) as a research tool to explore this issue through the media. These findings indicated that BBC emphasizes structural and systemic issues from a global feminist perspective, focusing on formal cases, while Asian Boss highlights personal experiences and local opinions, focusing on community attitudes. The differences in framing not only underscore the varying emphases in how each media outlet addresses misogyny and sexism but also reveal the impact of media perspectives in shaping public understanding of these issues in South Korea. This analysis suggested broader implications for gender equality policies and the ongoing discourse surrounding women’s rights in the country.
Perfectly Imperfect? The Barbie Film, Naomi Wolf’s Beauty Myth, and the Construction of Feminine Ideals Febiola, Tsasa Vina; Susanti, Tia Ayu; Afifulloh, M
(JELE) Journal Of English Language and Education Vol 10 No 1 (2024)
Publisher : LPPM Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jele.v10i1.4530

Abstract

Barbie Movie has become a popular culture icon in the United States and worldwide. Barbie's live-action movie portrays Margot Robbie as a Barbie stereotype who is beloved, beautiful, and ideal. However, behind the glamour of Barbie's beautiful and perfect world, there is a deep-seated construct of American beauty standards, especially for girls and women's unrealistic expectations. This research examines the theoretical framework proposed by Naomi Wolf’s The Beauty Myth theory to explore how the Barbie film promotes and reinforces existing beauty standards in America. This study tried to analyze the Barbie film, identifying how Barbie's character constructs ideal beauty attributes so that the movie plays a role in influencing society's perspective on beauty standards, creating feelings of inferiority through the characters. This study provides a deeper understanding of how mass media and popular culture can influence perceptions of beauty by using qualitative methods to describe the data and Post-National American Studies as an approach to delve how movie is produced as a representation of American society. In addition, this study found that Barbie movie represents the beauty myth, such as physical perfection, eating disorders, and agelessness. At the same time, the narrative of the movie reflects a social critique of empowerment and stereotypes significantly for woman. Moreover, this film emphasizes that being a woman must meet various criteria, especially the typical white American woman as the world's standard of beauty.