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"Frequency which happened in relative short-time in the regulation of luxury goods classification and tariff on implementing Tax on Luxury Goods (PPnBM) Collection shows existing effort maximally from the Directorate General of Tax to determine luxury goods classification which will be imposition of Tax on Luxury Goods (PPnBM) in the certain tariff so that the objective of Tax on Luxury Goods (PPnBM) imposition can be reached optimally, in accordance with consideration that each alteration of government regulation: in context to give more law certainty and justice". The happen of development of Tax on Luxury Goods (PPnBM) collection objective as mentioned in the explanation memory of Article 5 Regulation of Value Added Tax (PPN) 1984 that probably it can be contradiction each other in the implementation. Therefore in the development have happened several alterations of classification for taxable goods which classified luxury also tariff level developing of Tax on Luxury Goods (PPnBM) which purposed to fulfill the objective of Tax on Luxury Goods (PPnBM) collection. If be monitoring the alteration of taxable goods classification which classified luxury that is purposed to the objective of accepting achievement so can cause the characteristic movement of goods which mentioned Luxury. Based on the detail explanation as mentioned above so basic problems can be formulated such the following questions:

a. Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods ?

b. Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury ?

c. Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to cover the weakness of regressive Value Added Tax (PPN) ?

The objective of this written is as the research to purpose for answering several questions as follow :

1) Is the Taxable Goods (BKP) classification which classified luxury at the present excluded Tax on Luxury Goods (PPnBM) imposition to the goods which known by characteristic not in the luxury goods?.

2) Is the classification selectively on items of luxury Taxable Goods (BKP) and Tax on Luxury Goods tariff as the way to determine optimal achievement of accepting objective and other objectives which covering the justice creation in Value Added Tax (PPN) burden (Regressive Effect Reduction of Value Added Tax (PPN) burden), and the control of Consumptive Pattern on Taxable Goods which classified luxury?

3) Is the alteration of Taxable Goods classification which classified luxury mentioned will be administration burden ? and, is better not doing the system change of tax imposition in the relation to' cover the weakness of regressive Value Added Tax (PPN) ?

Through this research, wished to able to get the existing significant practice and academic as follow :

1. Significant Practice, as the input to government in order to the administration of sales tax collection system on taxable goods which classified luxury mentioned is more appropriate with its collection objective and not difference from characteristic of taxable goods which classified luxury.

2. Significant academic, collecting the empirical data which can give the contribution to department of academic administration knowledge, especially to administration of tax policy in order that can be more developing and be used for further research.

This research uses the method of qualitative analysis description to be able to answer the objective of this research. The result of this research shows that regulation regarding to Taxable goods classification which classified luxury still contain that there is taxable goods known by characteristic not as luxury goods. Regulation of luxury goods classification tends changing to follow the value of money development and public economic so that it will be the permanent burden administration. Optimal objective achievement of Tax on Luxury Goods (PPnBM) imposition is reached by harmony achievement on each objective of Tax on Luxury Goods imposition so not just priority to the side of accepting achievement only. Optimum point can not determine because no exact measurement of each objective variable mentioned."

"In Indonesia, overexploitation of marine resource, specifically on fisheries sector, is accompanied with destructive fishing behavior and Illegal, Unregulated and Unreported (IUU) fishing activities. These problems cause Indonesia to suffer loss amounting to around $20 million per year. Indonesia is committed to implement sustainable marine resource and fisheries management by establishing Marine Protected Areas (MPA) reaching to 30 hectares by the end of 2030. Yet, there is no recent empirical study concerning the impact of MPA establishment in Indonesia to the overfishing condition. This research is aimed to answer the question. We employ Schaefer and Fox model to measure the Maximum Sustainable Yield (MSY) as the basis to calculate overfishing index. Overfishing comparison analysis is done by mean difference t-test and panel data regression. Given limitation of data, MPA, regency and Fisheries Management Area (Wilayah Pengelolaan Perikanan/WPP) level of data to obtain robust data. We found that, using mean difference t-test, overfishing index in MPA is lower compared to overfishing in level of regency and WPP. Panel data regression result also support our previous finding as MPA establishment has negative and significant impact to overfishing index. Other factors affecting overfishing level are the amount of total and sustainable effort. Our findings indicate that Indonesia is managing its MPA in the right way. Therefore, it is reasonable for government to expand MPA area in Indonesia in realizing the commitment of establishing 30 ha of MPA."

"Penelitian bertujuan untuk mengetahui kelimpahan, dampak serta alternatif pengendalian sampah di Pantai Kuta.Luas daerah asal sampah dihitung dengan sistem informasi geografis. Dampak kelimpahan sampah dihitung berdasarkan biaya penanggulangan dan hilangnya pendapatan para pelaku usaha di Pantai Kuta. Model kelimpahan dan pengendalian sampahmenggunakan sistem dinamik dengan software PowersimConstructor 2.5D. Sumber sampah Pantai Kuta berasal dari aktivitas pariwisata di Pantai Kuta dan sampah yang terdampar di Pantai Kuta dari Selat Bali. Sampah Selat Bali berasal dari DAS Selat Bali dan interaksi dari laut sekitar. Luas DAS Selat Bali sekitar 4.470 Km2yang terdiri dari 2.419 Km2 di Pulau Jawa dan 2.051 Km2 di Pulau Bali. Berdasarkan kabupaten/kota, terdapat 3 kabupaten di Pulau Jawa (Banyuwangi, Jember, Bondowoso) dan 5 kabupaten/kota di Pulau Bali (Denpasar, Badung, Tabanan, Jembrana dan Buleleng) yang sebagian wilayahnya berada di DAS Selat Bali. Dampak sampah di Pantai Kuta pada Januari2011 telah mengurangi pendapatan pelaku usaha hingga 71% dan meningkatkan biaya pembersihan sebesar 63%-75%.Pemodelan kelimpahan sampah mengunakan data fluktuasi sampah selama 72 bulan dari Mei 2007 hingga April 2013.Proyeksi pemodelan dilakukan selama 72 bulan dari Mei 2013 hingga April 2019. Hasil pemodelan kelimpahan sampah Pantai Kuta telah dinyatakan valid dengan nilai AME 0,127. Terdapat dua faktor pengungkit kelimpahan sampah di Pantai Kuta (KSPK) yaitu fraksi sampah yang dibuang ke sungai (F-SDS) dan fraksi sampah pertanian tak terkelola (FSPT). Hasil simulasi dengan 4 kondisi adalah sebagai berikut: 1)Simulasi model yang diperpanjang (business as usual/BAU)mengindikasikan terjadinya peningkatan rata-rata KSPK sebesar 7,16% dibandingkan data 72 bulan sebelumnya. 2) Simulasi model dengan skenario pesimis dengan asumsi FSDS menjadi dua kali lipat akan meningkatkan KSPK rata-rata sebesar 234,70% atau naik sebesar 2,34 kali lipat dibanding BAU 3) skenario moderat dengan asumsi F-SDS dapat dikendalikan menjadi setengahnya akan dapat menurunkan KSPK sebesar 10,79% dibanding BAU 4) skenario optimis asumsi F-SDS dan F-SPT dapat dikendalikan menjadi setengahnya akan dapat menurunkan KSPK sebesar 16,13% di banding BAU. Pengendalian KSPK dapat dilakukan dengan peningkatan kerjasama antar pemerintah di DAS Selat Bali dengan target utama adalah penurunan F-SDS dan F-SPT.

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The study aims to determine the abundance,impact and alternative of litter controlling in Kuta Beach. The area of litter source calculated with geographic information systems. The impact of litter is calculated based on the clean-up costs of litter and loss of income entrepreneurs in Kuta Beach. Models abundance and litter control using dynamic system with software Powersim Constructor 2.5D. The litter source in Kuta Beach derived from activity of tourism and litter that stranded of Bali Strait. The litter Bali Strait is derived from the Bali Strait watershed and the interaction of the surrounding sea. Bali Strait watershed area around 4,470 km2 consisting of 2,419 km2 in Java and 2,051 km2 in the island of Bali. Based on the district/city, there are 3 districts in Java (Banyuwangi, Jember, Bondowoso) and 5 districts/cities on the island of Bali (Denpasar, Badung, Tabanan, Jembrana and Buleleng) is partially of their area located in Bali Strait watershed. The impact of litter on Kuta Beach in January 2011 has reduced entrepreneurs income by 71% and increases cleaning costs by 63%-75%. Modeling abundance using litter data for 72 months from May 2007 until April 2013. Projection conducted for 72 months from May 2013 until April 2019.

Modeling has been declared valid with the AME value of 0.127. There are two factors leverage abundance of litter on Kuta Beach (KSPK) is the fractions of litter dumped into the river (F-SDS) and fractions of unmanaged agricultural litter (F-SPT). The simulation results with 4 conditions are as follows: 1) Thesimulation model is extended (Business as usual / BAU) indicated an average increase of 7.16% KSPK than previous 72 months. 2) Simulation model of the pessimistic scenario assuming the F-SDS doubled, KSPK will increase by an average of 234.70%, up by 2.34 times compared to BAU 3) moderate scenario assuming the F-SDS can be controlled by half, KSPK will decrease by 10.79% compared to BAU 4) optimistic scenario assuming the F-SDS and F-SPT can be controlled by half, could decrease KSPK by 16.13% compared to BAU. KSPK control can be done withcooperation among governments in the Bali Strait watershed with the main target is the reduction of F-SDS and F-SPT."

"Saat ini pertumbuhan kendaraan bermotor semakin meningkat setiap tahunnya. Semakin banyaknya kendaraan bermotor jika tidak diikuti dengan kedisiplinan berkendara akan membuat angka kecelakaan meningkat. Tingkat kecelakaan yang semakin tinggi membuat orang ingin mendapatkan rasa aman dalam berkendara. Asuransi kendaraan bermotor memberikan perlindungan kepada nasabah asuransi dalam berkendara. Manfaat asuransi akan dirasakan oleh nasabah saat terjadinya klaim. Saat ini masih terjadi masalah dalam penyelesaian klaim asuransi kendaraan bermotor yaitu masalah dalam turunnya surat perintah kerja ke bengkel dan proses pembayaran yang lama. Penelitian ini membahas pengurangan waktu proses penyelesaian klaim asuransi kendaraan bermotor menggunakan metode value stream mapping sehingga pemborosan yang terjadi pada setiap proses dapat diketahui dan dapat dihilangkan. Tujuan dari penelitian ini adalah mendapatkan proses penyelesaian klaim asuransi kendaraan bermotor yang lebih cepat dengan tetap memperhatikan ketentuan dalam polis asuransi. Membuat proses turunnya surat perintah kerja dan proses pembayaran menjadi lebih cepat dengan menghilangkan non value added activity. Metode yang digunakan dalam penelitian ini adalah Metode Value Stream Mapping. Hasil penelitian ini adalah dengan menggabungkan proses laporan klaim dan pembuatan NOL (Notification Of Loss), waktu turunnya SPK (Surat Perintah Kerja) menjadi 2 hari dari sebelumnya paling cepat 5 hari dan dengan memaksimalkan sistem online star jasindo, proses pembayaran klaim asuransi kendaraan bermotor dapat diselesaikan dalam waktu 11 hari dari sebelumnya paling cepat 14 hari.

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Currently the growth of motor vehicles is increasing every year. Increasing number of vehicles if not followed with discipline drive will make the number of accidents increases. Higher accident rate makes people want to get a sense of safety in driving. Motor vehicle Insurance provides insurance protection to customers in the drive. Insurance benefits will be felt by customers as incurred claims. While this is still a Problem occurred in motor insurance claims settlement of the issue of the decline in the work order to the garage and the old payment. This study discusses the reduction of processing time motor insurance claims settlement using value stream mapping methods that waste that occurs in each process can be identified and eliminated.

The purpose of this research is to get the motor vehicle insurance claim settlement faster by taking into account the provisions of the insurance policy. Making adjustment process work order and payment process becomes faster by eliminating non-value added activity. The method used in this study is Value Stream Mapping method.

The results of this study is to combine the claims and making reports NOL (Notification Of Loss), the day of the work order to be 2 days from the previous fastest 5 days and by maximizing online Star Jasindo systems, payment processing insurance claims motor vehicle completed within 11 days of the previous fastest 14 days."

"ABSTRAKLaporan magang ini membahas mengenai proses audit akan akun pendapatan PTYYY yang beroperasi di industri properti untuk periode yang berakhir 31 Desember2016. Proses audit ini dilaksanakan berdasarkan Pedoman Audit KAP RR yangsudah disesuaikan dengan SPAP. Setelah melakukan proses audit yang berdasarkanrisiko, auditor menilai bahwa kebijakan akuntansi PT YYY sudah sesuai denganPSAK 23 selaku standar akuntansi yang berlaku untuk akun pendapatan. Setelahselesai melakukan proses audit, auditor pun menilai bahwa penyajian akunpendapatan dinyatakan wajar dalam segala hal yang bersifat material. Kata kunci:Audit, pendapatan, industri properti

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ABSTRACTThis internship report explains about audit process of revenue of PT YYY whichoperates in property industry for the period ended on 31 December 2016. The auditprocess was implemented based on KAP RR Audit Guide which appropriate withSPAP. After doing the audit process based on risks, the auditor assessed thataccounting policy of PT YYY had suited PSAK 23 as applied acoounting standardfor revenue. After the audit process was finished, the auditor analysed that therecognition revenue was presented fairly in all material respects. Keywords Audit, revenue, property industry"