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INDONESIA
JURNAL MITRA MANAJEMEN
Published by Universitas Dirgantara Marsekal Suryadarma
ISSN : 19789297     EISSN : 27217191     DOI : https://doi.org/10.35968/jmm
Core Subject : Science, Education, Engineering,
Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Mechanical Engineering Other
Jurnal Mitra Manajemen adalah jurnal yang fokus pada semua program studi di universitas dirgantara marsekal suryadarma seperti Teknik Penerbangan, Teknik Aeronautika, Sistem Informasi, Manajemen Informatika, Teknik Elektro, Teknik Industri, Pengaturan Lalu Lintas Udara, Ekonomi, dan Hukum. Semua artikel harus mencakup validasi dari ide yang disajikan.
Arjuna Subject : Umum - Umum
Articles 9 Documents
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Search results for , issue "Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN" : 9 Documents clear
KAJIAN ATAS PERBANDINGAN PENYUSUTAN AKTIVA TETAP MENURUT AKUNTANSI (KOMERSIAL) DAN MENURUT KETENTUAN PERATURAN PERUNDANG – UNDANGAN SUPARMAN SUPARMAN
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.570

Abstract

ABSTRACTThe existence of different concepts, measurements, methods, and the recognition of income and expensesbetween accounting and taxation lead to differences between accounting income to taxable income. Onecomponent of the burden of confession differ between accounting and taxation is the depreciation of fixed assets.The difference lies at the commencement of depreciation, depreciation basis, grouping, useful life anddepreciation method selected. Any fixed assets owned and used by every company, depreciation must be done,both for accounting purposes and for tax purposes. One goal of this study was to determine whether thedepreciation of fixed assets made by the Company in general are in accordance with GAAP for accountingpurposes and provisions of laws - taxation law for tax purposes.The research method used is descriptive analytical method. Based on research results, depreciation offixed assets made by the Company in general not fully in accordance with GAAP for accounting purposes andprovisions of laws - the tax law for tax purposes.In general, for accounting purposes (commercial), there is stilla mistake in terms of determining the commencement of depreciation, which the company calculates depreciationstarts in the acquisition of fixed assets, which should begin at the time the asset is put into use or begun to beexploited by the company. For tax purposes (fiscal), the grouping of fixed assets and the benefits aretreated the same as the accounting provisions, which should follow the provisions of laws - taxation law, namelyArticle 11 paragraph (6) Income Tax Act and the Regulation of the Minister of Finance No.96/PMK /PMK.03 / 2009.To that end, the company in order to be more rigorous and careful in classifying fixed assets to the list offixed assets, both for accounting purposes and for tax purposes. So also in the depreciation of fixed assetsnecessary understanding and accuracy in applying the provisions of accounting (GAAP) and provisions of l aws taxationlaw, as this will affect the amount of depreciation expense, which will then beinfluential also in thedetermination of accounting income and taxable income.Keywords: Depreciation of Assets, Tax Law, Capital Lease
PERTUMBUHAN, PERUBAHAN, DAN PENGEMBANGAN MAHASISWA Evaf Maulina
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.575

Abstract

AbstractThis paper argues for polices and practices to create higher education environmentsthat will faster broad-based development of human talent and potentials to our society inthe twenty first century. We believe that this orientation and resulting changes willrestore public confidence and political investment. Education and identity offer aframework for human development seven “vectors” such as developing competence,managing emotions, moving through autonomy toward interdependence, and othercritical to the needs of every college student. The college can strengthen developmentalong these vectors. They examine such as institutional objectives, size, curriculum,student programs and service, and student faculty relationship that contribute toeducationally powerful environments.
PERANAN KOMPOSIT UNTUK PESAWAT TERBANG SUZANNA H
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.571

Abstract

ABSTRACTTechnological progress can not be separated from the advancement of research inmaterials innovation and management capabilities (manufacturing method), to be used as auseful product.Recent decades the development of some of the material found so by nature(characteristics) are different, but can produce new materials with new force that is anamalgamation of the properties of each material is better known as a composite material.One of the material / materials, which are now considered to be highly superior to theworld's aircraft or Aeronautical ie between fiber composite materials (fiber) and metalsAluminum (Al) as a matrix material and produce a strong, lightweight and rigid, as the basicmaterial properties of the alloys.Keywords: Aircraft Material, Structure and Properties of Composite for Aircraft
SIKAP POLITIK ANGGOTA DPR PERIODE 1999-2004 DALAM PROSES PEMBENTUKAN UNDANG-UNDANG (Studi Analisis Isi Proses Pembentukan Undang-Undang Nomor 20 Tahun 2002 Tentang Ketenagalistrikan) ERWANSYAH SJARIEF
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.567

Abstract

ABSTRACTThe law Number 20 of the Year 2002 on Electric Power is considered problematic by manyin a number of ways. The political attitude of the members of parliament (MPs) who whereinvolved in the making of the law may be suspected to have played a part in the adversesituation. This content analysis and documentary study reported here aimed to assess theunderstanding of the MPs of the 1999-2004 period about the substance of the electric powerlaw, the attitude they demonstrated in the making of the law, and their understanding ofethical principle underlying good governance required in the construction of laws. Data werecollected through document analysis, observation, and in-depth interviews. Results revealeda number of attitude demonstrated by the members of parliament when constructing the lawthat indicated law-level understanding of the substance of the law and also weak complianceto ethical principle.Keywords: political attitude, power, opportunistic behavior, political animal, money politics,liberalism, favorable, bounded rationality
PANCASILA DALAM KONTEKS POSTMODERN SYAHNAN HARAHAP
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.572

Abstract

ABSTRACTIn the postmodern context, Pancasila as a paradigm in the life of the nation is still relepanwith the changing times. Not outdated and obsolete with changing times. Pancasila as anumbrella ideology, way of life and the basic state, aspired as a driving force and can givedirection to the development and changes in the development process towards a better(conducive). Uniformity (uniformity) and unity (unity) is also a powerful weapon in the face ofall obstacles and challenges in the process of transforming information and technology for thebetterment of the state and nation. Thus we have to do deconstruction of the traditionalconcepts back to the tradition of the State and nation buildingKeywords: Pancasila, Ideology, way of life, the basic State
PERANAN HUKUM ISLAM BAGI UMMAT MUSLIM DI INDONESIA (“THE ROLE OF ISLAMIC LAW FOR MOSLEM FOLLOWERS IN INDONESIA”) MUDEMAR A. RASYIDI
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.568

Abstract

ABSTRACTIslamic Law is rooted at wahyu illahi. That is Al’Quran, and prophets words, Al-Hadist, aswell as the teaching of Ulama on consensus of a great number of religious scholars or peoplewho had knowledge about Islam that agreed upon to decide a determination or the regulationof law groove dealing with the case of life on the world.Islamic law is not only bused on the nature of religion but also Qiyas that was taken fromAl’Quran and Al-Hadist, as a guidence or example in determinating a decision, and also ijtihad.All those were Used as a guide in corriying out life on this the mortal world nature in orderto All moslem followers within doing life on this world. They could do the honest law full, couldbe trusted and right. Expectantly, to obtain blessing of Allah SWT, As a final point, to achieve ahappines on the world of the hereafter.Keywords : Religion, Islamic Law, Al-Qur’an, Al-Hadist, Shari'a religious
SEJARAH dan PERKEMBANGAN INTERNET DI INDONESIA Alcianno Ghobadi Gani
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.573

Abstract

AbstractIndonesian internet history began in the early 1990s. At that time, Internet network inIndonesia is better known as a community network, where the spirit of cooperation,kinship and mutual cooperation is very warm and felt among the perpetrators. Somewhatdifferent from the atmosphere on the development of Indonesian Internet then that feelsmore commercial and individual in most activities, especially those involving Internetcommerce. Since 1988, there was an early user of the Internet in Indonesia that utilizeCIX (England) and CompuServe (U.S.) to access the Internet.
PLURALISME HUKUM DALAM PERSPEKTIF ANTROPOLOGI SURYATNI LUH
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.569

Abstract

ABSTRACTAccording to F. Von Benda-Bechmann, legal pluralism is a condition in which more thanone legal systems or institutions working side by side in legal activities that connect each otherin one community group. On the other side, the anthropology study regarding of law is givingattention to facets of human culture that are associated with the phenomenon of the law,especially in its function as a mean of social control. In regards of that, the theme ofAnthropological study gives more attentions to the phenomenon of legal pluralism which isfocused to the plural ways how to settle the problem through traditional mechanisms first,before takes a route to the dispute settlement institution. Therefore the legal pluralism inanthropological perspectives are cultural activities that serves its function as social controldevices in a society where law is studied as an integral part of the culture as a whole, insteadof a separate autonomous institutions in terms of other cultures. So to understand the place ofthe law in the structure of society, at first, it is a must to understand the socio-cultural life ofthe community holistically. It reaffirms that, law became one of the cultural products that cannot be separated in terms of human life in society, such as politics, economy, socialorganization, ideology and religion.Keywords: Legal Pluralism, Anthropology of Law, Cultural Activity, Social Control
KETERAMPILAN DASAR MENGAJAR Dewi Dyah Widyastuti
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.574

Abstract

ABSTRACTProfessionallecturers must have four competencies: pedagogical, cognitive,personality, and social. To support the work of professionalism required of the mostbasic skills. If the skill is done repeatedly, it will become a regular thing done everyimplement teaching.

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