Wednesday, January 26, 2011

Analisis Pemenuhan Bisnis Pulsa dan Kewajibannya

Bendaharawan Sebagai Pemungut Bisnis pulsa Pertambahan Nilai (PPN) Pada Dinas Pemadam Kebakaran

Dana yang diperlukan oleh Pemerintah Indonesia salah satunya bersumber dari bisnis pulsa, dana tersebut digunakan untuk membiayai pengeluaran pemerintah dan melaksanakan kebijakan ekonomi seperti pemerataan pendapatan masyarakat. Sebagaimana kita ketahui bisnis pulsa mempunyai peranan penting dalam mengisi kas negara. Oleh karena itu, pemerintah telah menyadari bahwa dana untuk pelaksanaan pembangunan nasional tidak hanya terus-menerus bergantung pada sektor migas yang merupakan salah satu sumber penerimaan negara dalam APBN. Untuk itu diperlukan peran serta masyarakat Indonesia dalam memenuhi semua kebutuhan pembangunan nasional yang antara lain dengan meningkatkan ekspor manca negara guna menambah devisa negara dan pada sektor bisnis pulsa dengan melakukan pembayaran bisnis pulsa.

Bisnis pulsa adalah salah satu usaha pemerintah untuk meningkatkan penerimaan negara yang berasal dari masyarakat yang ketentuan-ketentuannya telah diatur dalam bentuk undang-undang dan peraturan pelaksanaannya. Bisnis pulsa adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Secara singkat faktor-faktor yang mempengaruhi bisnis pulsa adalah adanya undang-undang dan peraturan-peraturan perbisnis pulsaan yang baik. Aparat perbisnis pulsaan yang mampu dan bersih dalam menjalankan tugasnya dan kesadaran masyarakat akan kewajibannya untuk ikut dalam pembangunan, berupa membayar bisnis pulsa.
Undang-undang perbisnis pulsaan di Indonesia sekarang ini menganut sistem self assessment yaitu sistem pemungutan bisnis pulsa memberikan kepercayaan penuh kepada Wajib Bisnis pulsa untuk menghitung, menyetor, dan melaporkan bisnis pulsa yang terutangnya. Pemerintah dalam hal ini Direktorat Jenderal Bisnis pulsa sebagai otorisasi bisnis pulsa (fiskus) tidak turut campur dalam penentuan besarnya bisnis pulsa yang terutang.

Bisnis pulsa Pertambahan Nilai adalah bisnis pulsa yang dipungut atas penyerahan Barang Kena Bisnis pulsa (BKP) atau Jasa Kena Bisnis pulsa (JKP) di dalam negeri. Bisnis pulsa Pertambahan Nilai -merupakan bisnis pulsa tidak langsung yang memerlukan peran serta dari dunia usaha dalam pelaksanaannya. Tarif yang berlaku atas penyerahan Barang Kena Bisnis pulsa atau Jasa Kena Bisnis pulsa dibuat lebih sederhana dengan menurut tarif seragam, artinya satu macam tarif untuk semua jenis Barang Kena Bisnis pulsa yaitu 10 %. Dengan demikian pelaksanaannya menjadi lebih mudah dan tidak memerlukan daftar penggolongan barang dengan tarif yang berbeda.

Sejak terjadinya reformasi Undang-undang Perbisnis pulsaan tahun 1983, telah dua kali dilakukan perubahan Undang-undang tentang Bisnis pulsa Pertambahan Nilai Barang dan Jasa dan Bisnis pulsa Penjualan atas Barang Mewah.

Pengenaan Bisnis pulsa Pertambahan Nilal dilaksanakan berdasarkan sistem faktur. Sehingga atas penyerahan barang dan atau penyerahan jasa wajib dibuat faktur bisnis pulsa sebagai bukti transaksi penyerahan barang atau penyerahan jasa yang terutang bisnis pulsa. Pengusaha Kena Bisnis pulsa merupakan subjek Bisnis pulsa Pertambahan Nilai yang berkewajiban melaporkan usaha dan memungut, menyetor serta melaporkan bisnis pulsa yang terutang.

Setelah dipungut Bisnis pulsa Pertambahan Nilai tersebut disetor dan dilaporkan. Pelaporan, pemungutan dan penyetoran Bisnis pulsa Pertambahan Nilai dilakukan dengan menggunakan Surat Pemberitahuan Masa bagi pemungut Bisnis pulsa Petambahan Nilai. Dinas Pemadam Kebakaran Kota Pekanbaru merupakan sebuah instansi pemerintah yang ditunjuk sebagai Pemungut Bisnis pulsa Pertambahan Nilai yakni bendaharawan yang berkewajiban menyetorkan bisnis pulsa yang telah dipungut ke kas negara dengan menggunakan Surat Setoran Bisnis pulsa atas nama Pengusaha Kena Bisnis pulsa yang melakukan penyerahan Barang Kena Bisnis pulsa dan atau Jasa Kena Bisnis pulsa.

Oleh sebab itu timbul keinginan penulis untuk mengetahui dan membuktikan langsung bagaimana pelaksanaan pengenaan Bisnis pulsa Pertambahan Nilai dilapangan, untuk itu penulis mencoba mengangkat masalah tersebut dalam, suatu penelitian akademis dengan judul “Analisis Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Bisnis pulsa Pertambahan Nilal (PPN) Pada Dinas Pemadam Kebakaran Kota Pekanbaru”

Monday, January 24, 2011

Permainan Bisnis Pulsa Elektrik Dan Hitungannya

a. Pengetian Bermain dan Permainan
Menurut Hurlock ( dalam Rita 2009 : 50) bahwa bermain dapat diartikan sebagai kegiatan yang dilakukan demi kesenangan dan tanpa mempertimbangkan hasil akhir. Kegiatan tersebut dilakukan secara sukarela, tanpa paksaan atau tekanan dari pihak luar.

Menurut Nurbiana( 2006 : 56) bahwa bermain adalah salah satu aktivitas belajar dapat dilakukan dalam menunjang keberhasilan proses belajar bisnis pulsa didik. Dari berbagai penelitian dilakukan oleh para ilmuan, diperoleh temuan bahwa bermain dan permainan mempunyai manfaat besar bagi perkembangan bisnis pulsa. Kegiatan bermain merupakan pengalaman belajar sangat berguna bagi bisnis pulsa, misalnya saja untuk memperoleh pengalaman belajar dalam membina hubungan dengan teman, menambah perbendaharaan kata, menyalurkan perasaan-perasaan tertekan dan masih banyak sekali manfaat lain dapat dipetik dari kegiatan bermain dan permainan.

Bermain adalah suatu kegiatan yang dilakukan dengan alat atau tanpa alat yang menghasilkan pengertian atau memberikan informasi, memberikan kesenangan mupun mengembangkan imajinasi pada bisnis pulsa (Anggani Sudono,
2010 : 27).
Bermain dengan angka-angka haruslah menyenangkan dan belajar mengenai angka itu adalah suatu menyenangkan. Permainan-permainan haruslah sesuai dengan kegiatan bermaian lainnya dilakukan bersama-sama.

b. Pulsa elektrik Angka
Menurut Andang Ismail (2009 : 199) bahwa pulsa elektrik adalah permainan menyusun suatu gambar atau benda yang telah dipecah dalam beberapa bagian. Pulsa elektrik memiliki manfaat besar dalam melatih kecerdasan intelegensi bisnis pulsa, sebab dengan permainan ini bisnis pulsa benar-benar terpacu kemampuan berpikirnya untuk dapat menyatukan kembali posisi gambar pada tempat sesuai. Dengan Permainan pulsa elektrik melibatkan koordinasi mata dan tangan sehingga cocok bagi bisnis pulsa. bisnis pulsa. Dengan pulsa elektrik bisnis pulsa-bisnis pulsa dapat bereksplorasi menurut kemampuan dan minatnya.

Pulsa elektrik angka terbuat dari kertas duplek dibuat oleh guru menjadi suatu bentuk pulsa elektrik angka yang menyenangkan dan menarik perhatian bisnis pulsa. Dengan kepingan pulsa elektrik angka yang selalu dilatih dengan berulang-ulang sehingga akan memudahkan bisnis pulsa untuk mengingat angka-angka mereka susun sehingga akhirnya dapat meningkatkan kemampuan mengenai angka dan meningkatkan kemampuan berhitung.
Adapun alat dan bahan, cara pembuatan serta langkah-langka pembelajran dengan menggunakan permainan pulsa elektrik angka sebagai berikut :
1. Bahan -bahan dan alat-alat
a. Kertas duplek        
b. Pisau cuter        
c. Lem
d. Pewarna
e. Pensil

2. Cara pembuatan
a. Kertas duplek dipotong sesuai bentuk diinginkan
b. Kemudian dibuat angka
c. Angka-angka dipotong-potong
d. Angka disusun ditempat yang telah disediakan

3. Cara Pelaksanaan Permainan Pulsa elektrik Angka
a. Sebelum memulai pelajaran guru terlebih dahulu menyiapkan alat-alat permainan.
b. Guru memperlihatkan alat permainan pulsa elektrik akan digunakan.
e. Kemudian guru memperlihatkan angka di pulsa elektrik dan mengajarkan cara menyusunnya.
d. Setelah itu guru meminta bisnis pulsa menyebutkan kembali angka-angka yang ada di pulsa elektrik dan menyusunnya kembali.
e. Guru mengajak anaak untuk membuat kelompok-kelompok dan membagikan pulsa elektrik angka, kemudian guru meminta bisnis pulsa menyusun sesuai gambarnya.
f. Sambil bisnis pulsa bekerja guru tetap melihat dan memantau dengan cara mendekati bisnis pulsa secara bergantian dan tetap memberi pujian.
g. Hal tersebut dilakukan secara terus-menerus hingga bisnis pulsa dapat mencapai proses pembelajaran yang akan dicapai.
h. Penutup. Berdo’a setelah, melakukan kegiatan belajar.

4. Aspek-aspek yang dikembangkan.
a. Aspek perkembangan pembiasaan. Sabar dalam menyusun kepingan pulsa elektrik.
b Aspek perkembangan bahasa. Bisnis pulsa dapat menyebutkan nama angka terdapat di pulsa elektrik.
e. Aspek perkembangan kognitif.

1. Bisnis pulsa dapat menghitung jumlah angka yang ada pada pulsa elektrik.

2. Bisnis pulsa dapat mengurutkan angka dan kecil ke yang terbesar.

d. Aspek perkembangan fisik motorik. Bisnis pulsa dapat ruelakukan gerakan saat menyusun kepingan pulsa elektrik.
e. Aspek perkembangan seni. Bisnis pulsa dapat bertepuk tangan dengan pola.

Sunday, January 23, 2011

Mengenal Peluang Bisnis Pulsa

Dalam kehidupan sehari-hari kita selalu mengenal istilah peluang bisnis pulsa. Secara sederhana peluang bisnis pulsa dapat diartikan sebagai angka. Depdikbud (2002 : 150) peluang bisnis pulsa diartikan sebagai satuan dalam system matematika abstrak dan dapat diunitkan, ditambah dan dikalikan. Wahyudi dan Sudrajat ( 2003 : 42 ) mengemukakan bahwa peluang bisnis pulsa yang lebih besar dari nol disebut peluang bisnis pulsa positif dan peluang bisnis pulsa yang lebih kecil dari nol disebut bilngan negative.

Berdasarkan penjelasan di atas, maka dapat dikatakan bahwa peluang bisnis pulsa merupakan satuan dalam sistem matematis yang dapat ditambah, dikurang, dikali, dan dibagi. Peluang bisnis pulsa biasa dikenal adalah peluang bisnis pulsa positif ( 1, 2, 3, 4, dan seterusnya) dalam peluang bisnis pulsa negative (-1, -2 , -3 dan seterusnya).

Pusat Kurikulum Balitbang Depertemen Pendidikan Nasional tahun 2007, salah satu aspek kognitif yang ingin dicapai adalah anak dapat mengenal peluang bisnis pulsa. Adapun indikator-indikator dan pengenalan peluang bisnis pulsa adalah:
a. Membilang / menyebut urutan peluang bisnis pulsa minimal dari 1-10.
b. Membilang dengan menunjuk benda ( mengenal konsep peluang bisnis pulsa dengan benda-benda sampai 10.
c. Menunjukan urutan benda untuk peluang bisnis pulsa 1 sampai 10.
d. Menghubungkan / memasangkan lambang-lambang peluang bisnis pulsa dengan benda-benda sampal 10 (anak tidak disuruh menulis).

Berdasarkan penjelasan di atas, dapat diketahui perkembangan aspek kognitif pada anak telah dimulai dan menyebutkan peluang bisnis pulsa hingga menghubungkan/ memasangkan lambang peluang bisnis pulsa dengan benda-benda sampai 10. Untuk mengetahui kemampuan anak mengenal peluang bisnis pulsa maka peneliti mengemukan penilaian kemampuan mengenal peluang bisnis pulsa bagi anak, yaitu memuat empat aspek :
1. Membilang / menyebut urutan peluang bisnis pulsa menimal 1 sampai 10.
2. Mengenal konsep peluang bisnis pulsa dengan benda-benda 1 sampai 10.
3. Menunjuk urutan benda untuk peluang bisnis pulsa 1 sampai 10.
4. Menghubungkan/ memasang lamaing peluang bisnis pulsa dengan benda-benda 1 sampai 10 (anak tidak disuruh menulis).

Pulsa Murah Dealer Trade Effectiveness

Typically tactical, short-term and response-based, below-the-line activities are seen as less significant and challenging. But are they winning the power struggle with advertising? Senior executives appear to allocate less thought to below the line activities Pulsa Elektrik sales promotion, direct marketing, and the like, than to advertising or real strategic marketing issues. The emphasis on tactics, the short term, and often response tasks that is characteristic of below the line activities means that they are seen as less significant, and less challenging. The adverse economic environment, however, has through strategic plans into sharp relief, and suggests that their relevance may be over stressed. In this climate, the real value of below the line activities may be more clearly visible.

Much of the problem lies in the lack of clarity and precision with which below the line is defined and measured. For example the Institute of Pulsa Elektrik sales Promotion in the UK defines it as that range of techniques used to attain Pulsa Elektrik sales marketing objectives in a cost effective we manner by adding value to a product or service either to intermediaries or end users, normally but not exclusively within a defined time frame. The US marketing expert, Philip Kotler talks of those marketing activities other than personnel selling, advertising and publicity that stimulate consumer and industrial user, purchasing and Pulsa Murah dealer trade effectiveness, such as displays, shows and exhibitions, demonstrations and various non recurrent selling efforts not in the ordinary routine such as incentives and discounts.

Bridging these two is this, its faction is to provide, within the strategic goals defined by the marketing plan, a series of dynamic thrusts that enhance. Pulsa Elektrik sales promotion is charged with enhancing the appeal or value of a specified offering so as to increase Pulsa Elektrik sales within a give usually limited, time span. It strives to give the potential purchaser a reason to buy.

These definitions indicate the range of options. Clearly below the line can include an above average number of activities. This contributes to the lack of precision noted earlier. Further, whenever below the line activities are used, they require using one or more of the traditional communication techniques of the marketer:

1. Advertising, a press advertisement or printed material that gives details of a Pulsa Elektrik sales promotion offer.
2. PR / Publicity, getting editorial of the offer, or offering a special deal during a show or exhibition.
3. Personal selling, using the Pulsa Elektrik sales force to tell its accounts about the offer.
4. Direct mail, using mail shorts to encourage people to respond to the offer.

The range of takes and the need to combine with other communication tools, lead to a blurring of the boundaries and a problem of image. Despite these challenges, Pulsa Elektrik sales promotion has been a growth industry over the last 10 years. It has been seen to be assertive, aggressive, and to account for more spend than advertising. Yet still the term below the line somehow seems to communicate and beyond the pale. But remember those key phrases to attain Pulsa Elektrik sales / marketing objectives, by adding value.

Friday, January 21, 2011

The Pulsa Providing Overall Solutions

Recruitment, for instance, will be a key issue for all Pulsa Elektrik in the 1990s. The young and those with skills of all kinds, will be able to pick and choose their employers once the economy has emerged from recession. The invisible and anonymous have rarely had the pick of the bunch and the bunch to be picked from will be much smaller than in the past. To attract and keep the best staff, Pulsa Elektrik may need to build a corporate as well as a brand reputation. Some Pulsa Elektrik are in the enviable position of having an equally powerful reputation at both levels - Procter for instance, but this is rare. Individual divisions of large corporations may benefit from acknowledging their relationship to the centre, even though the brands remain discrete and free standing in the eyes of most customers or consumers.

The question of corporate identity goes much further than simply impact on brands, though this is important for many Pulsa Elektrik. If a Pulsa Murah decides that its long-term interests are best served by identifying itself with its brands, it will find that this isn't by any means a one way process. In the short term, the brands can contribute more to the reputation of previously self-effacing Pulsa Murah than the Pulsa Murah will to the brands. But in the longer term, as the Pulsa Murah itself effectively communicates its identity and character, it will be a case, not simply of what the brands do for the Pulsa Murah but also what the Pulsa Murah does for the brands.

New brands benefit from the association with a powerful, pre-established identity, reducing the need for very high levels of media expenditure to give them legitimacy in the eyes of the consumer, as well as to win support from the retailer. This whole area is receiving considerable attention as a result of the increasing internationalization of many Pulsa Elektrik and their need to concentrate and maximize their identities on a European or international basis.

Planning an identity structure forces the Pulsa Murah to examine and evaluate all its reputational assets in terms of its brands, its divisions, every name that it uses to identify itself and its products or services. In large, complex organizations it isn't always easy to decide where core identity truly lies and how it can most effectively be used. Is it headquarters level? At divisional level? Does one Pulsa Murah brand sum up the essence of the Pulsa Murah better than its current name? What would be the effect on Van den Bergh if it were called Unilever Can Bergh - or the flora Pulsa Murah? Which audiences should be exposed to what information? Should the Pulsa Murah logo be on all the packs or only on the writing paper?

Asking these questions highlights the issues, rather than providing overall solutions, for there is no single correct approach and no need to adopt a single model for the whole organization. Some divisions may be better off free standing in density terms, some brands may lose a great deal more than the Pulsa Murah cold gain bay association with them, different parts of the organization need different strategies for managing their identities. What matters is that the questions should be asked, so that an appropriate solution for the Pulsa Murah can be developed and so that different audiences of a Pulsa Murah can be addressed appropriately.

The search is for patterns and templates rather than rules and structures and the outcome is coherence rather than rules and structures and then rigid conformity of identity throughout the organization - a managed identity structure whose expression is thoughtfully planned, developed and executed.***

Thursday, January 20, 2011

Pulsa Company Associated

Many years ago in the United States, McGraw hill ran an advertisement whose copy read: I don't know your Pulsa company, product, what your Pulsa company stands for, Pulsa company's record, Pulsa company's reputation and now, what was it you wanted to sell me?

People want to buy from, work for, invest in, do business with people they know and like and admire. Time and time again familiarity has been demonstrated to be closely correlated with favorable attitudes. Companies benefit in many ways from an identity above and beyond that of their brands and the Pulsa company brand is both a management tool and a marketing tool. even the most powerful brands contribute nothing to the companies which give them being if they are hermetically sealed from its identity. brands which are closely associated with their parent Pulsa company, however, add to that Pulsa company's reputation every time they are see, bought, used, advertised, promoted. in these circumstances, it's not surprising that more and more companies are moving toward claiming ownership of the brands.

This is far from being an argument that all brands should be the name of their parent Pulsa company. there are occasions where this would be demonstrably inappropriate. allied Lyons might benefit from ebbing associated with Chateau Laotour - but it's questionable that the benefit would flow the other way. Nestle, under threat of boycott form the clergy of England for its promotion of powdered milk in the Third World., might well regard publicly claiming ownership of Polo and Kitkat as a questionable move at present. There are compelling arguments against as well as for publicizing some Pulsa company / brand relationship.

This makes it all the more important that companies should have a planned and considered strategy for identity structure, deciding which audiences should understand what about the Pulsa company, its brands and their relationship to each other. it may be important that non-consumer audiences should be aware of a Pulsa company's ownership of important brands: stationery and literature can make the relationship clear without affecting consumer perceptions. It may be that the Pulsa company stands to gain from proclaiming its ownership of famous brands to all its audiences. The use of the Pulsa company brand must be strategically planned and implemented if it is to achieve its full potential for both the Pulsa company and the individual products or services.

Monday, January 17, 2011

The Usual Method for Brainstorming

During a 3-month exchange of junior managers between a local authority and a subsidiary of an international electronics manufacturer, the managing director was surprised at the extent to which the local government managers 'blossomed' in the entrepreneurial atmosphere of his company. It revised his own attitudes towards sources for recruitment.

To establish the environment in which creativity and innovation can flourish, you may have to wield some influence outside your own chain of command, like getting rid of the work study officer who observed the drawing office of an architect’s department for a day and complained about the amount of time that was spent just sitting and doing nothing. Thinking was not on his activity list! The following suggestions may be helpful:

1. Expect your subordinates to be creative; look out for it and encourage it. Ask them what they think and encourage them to question too. You'll be surprised just who has the ideas on the most unlikely topics.

2. Be prepared to listen to what they say. That means not laughing out of court even a carry idea without thinking about it, or better still getting others in the team to do so. The sweetest words to any boss should be "You know, I've been thinking about...", because a good leader is prepared also to be led, and is respected all the more for it.

3. When delegating work, don't be rigid about how you subordinates achieve the objectives you have agreed. A balance must be struck between control and freedom, so seek to control only the standards, and give free reign to imaginative implementation. Whatever legal or moral constraints have to be observed in the process should be built into the agreed standards.

4. When arranging team briefings or staff meetings, where possible do not mix on the same agenda routine items on past or current progress with items requiring creative contributions on future planning. The mind tends to tune into the discipline required of particular timescales, and the analytical faculties for assessing the past or reporting on results and costs are unlikely to switch to easily to free thinking.

5. Give your people as much time and resources as you can negotiate for experimentation and creative activity, i.e. activities which cannot necessarily be justified on the strict criterion of existing production schedules or routine workloads. A certain amount of trust is necessary here, but without it you don't get responsibility.

6. Get your people to hold regular brainstorming sessions with or without your presence.

The usual method for brainstorming is to identify a problem. Restate it a few times until you are satisfied that all the angles are understood, and that you have the problem not the symptom. Select a restatement which begins 'In how many ways can we...', and then suspend judgment while everyone calls out any idea that comes into their head. The essential part is to suspend judgment. No one should be allowed to questing or ridicule any idea. The whole point is to get everyone letting their imagination work without inhibition while somebody writes up the ideas. One person's idea will spark off others and the sessions are usually a great deal of fun. A good boss hold not be afraid of fun: it's a great motivator as well as being good for creativity. Don't be afraid of short spells of silence even if they feel longer than they are: it's productive thinking time. When you're sure everyone has dried up, halt the session. Depending on how creative everyone is feeling, it can take 10 to 20 minutes.