bluuebunny/crossref_metadata_2025 huggingface dataset:
APAKAH PEMERIKSAAN SUDAH MEMBUAT WAJIB PAJAK GENTAR?
Authors: Nugrahanto Arif
Published: December 2021

Penelitian ini bertujuan menjawab pertanyaan apakah pemeriksaan yang dilakukan oleh Direktur Jenderal Pajak memiliki deterrent effect (spillover effect) atau efek penggetar yang membuat Wajib Pajak menjadi lebih patuh dalam pemenuhan kewajiban perpajakannya. Sistem pemungutan pajak di Indonesia, self-assessment, menyaratkan bahwa pemenuhan kewajiban perpajakan  dilakukan oleh Wajib Pajak sendiri. Untuk memastikan hal tersebut dilakukan dengan baik dan benar, maka undang-undang memberikan kewenangan kepada Direktur Jederal Pajak untuk melakukan pemeriksaan. Penelitian ini menggunakan data sekunder, yaitu data pemeriksaan (ALPP-Aplikasi Laporan Pemeriksaan Pajak) dan data SPT WP OP di Jakarta 2009-2013. Sedangkan untuk menguji adanya spillover effect, peneliti mengadaptasi model regresi different in different (DID) yang digunakan oleh Ratto dan Gemmel (2012) dengan membandingkan perbedaan 2 tahun sebelum dan 2 tahun sesudah pemeriksaan. Peneliti melakukan regresi OLS (Ordinary Least-Squares) dengan menggunakan STATA.Hasil pengujian menunjukkan bahwa terdapat deterrent effect dalam pemeriksaan. Bahwa pemeriksaan terhadap WP Pedagang Kulit di Jakarta, terbukti menimbulkan peningkatan kepatuhan Wajib Pajak lain dalam hal ini WP Pedagang Tas Kulit. Berdasarkan penelitian disimpulkan bahwa setiap kenaikan audit rate sebesar 1 percentage point, mengakibatkan kenaikan PPh yang dilaporkan sebesar 7,1 percentange point.Kecilnya magnitude spillover effect ini disebabkan beberapa hal, antara lain adanya kecilnya subjective probability of audit dan rendahnya pengaruh Wajib Pajak yang Diperiksa terhadap Wajib Pajak lainnya. Hal ini menyebabkan pemeriksaan yang dilakukan terhadap Wajib Pajak hanya memberikan pengaruh yang terbatas terhadap kepatuhan Wajib Pajak lainnya.
LITERASI KEUANGAN DAN PAJAK PERTAMBAHAN NILAI (PPN) PADA GENERASI Z
Authors: Sustiyo Joko , Hidayat Rokhmat Taufiq
Published: December 2021

Tujuan dari penelitian ini adalah mengetahui pengaruh literasi keuangan terhadap potensi penerimaan Pajak Pertambahan Nilai (PPN) pada generasi Z. Dengan literasi keuangan yang baik, apakah penerimaan PPN atas konsumsi dari generasi Z meningkat atau justru kemungkinan akan turun. Penelitian ini menggunakan metode kausal komparatif melalui pendekatan kuantitatif. Subjek penelitian ini adalah generasi Z yang diwakili oleh mahasiswa Program Studi DIII Akuntansi Jurusan Akuntansi Politeknik Keuangan Negara STAN. Sampel penelitian ini dilakukan melalui metode purposive samplingdengan jumlah responden sebanyak 90 orang. Data dikumpulkan melalui survei dengan menggunakan kuesioner. Metode analisis dilakukan menggunakan analisis deskriptif dan analisis regresi. Hasil penelitian menunjukkan beberapa hal sebagai berikut, (1) tingkat rata-rata literasi keuangan mahasiswa adalah 62% (2) literasi keuangan secara signifikan berpengaruh negatif terhadap perilaku konsumtif yang menunjukkan bahwa semakin tinggi tingkat literasi keuangan generasi Z maka mereka akan cenderung mengurangi konsumsinya sehingga potensi penerimaan PPN akan menurun.
PELAYANAN PERPAJAKAN DI MASA PANDEMI COVID-19:
Authors: Firdaus Rizky Achmad
Published: December 2021

Fokus dari artikel ini adalah meninjau perubahan pelaksanaan pelayanan perpajakan dan tantangannya, serta respons pegawai garis depan sektor publik selama pandemi Covid-19. Dengan memilih Kantor Pelayanan Pajak (KPP) Pratama Malang Utara sebagai objek penulisan, artikel ini mengumpulkan data secara kualitatif melalui wawancara yang diolah dengan metode content analysis. Hasil pengolahan data menunjukkan bahwa masa penyesuaian pemberian layanan kepada wajib pajak di Loket Tempat Pelayanan Terpadu (TPT) KPP Pratama Malang Utara dibagi menjadi periode prakenormalan baru dan periode kenormalan baru. Pada masing-masing periode terdapat mekanisme pengajuan dan pemberian layanan yang berbeda jika dibandingkan dengan sebelum terjadinya pandemi Covid-19. Para petugas loket TPT juga merasakan perubahan akibat Covid-19 yang sangat signifikan berkaitan dengan pekerjaannya. Perubahan tersebut direspons secara beragam oleh masing-masing petugas, baik respons positif maupun negatif. Perubahan yang terjadi tentunya memberikan tantangan baru, baik yang berasal dari wajib pajak maupun dari internal diri petugas loket TPT. Tantangan tersebut menuntut para petugas loket TPT untuk cepat beradaptasi menyesuaikan perubahan akibat Covid-19.
PENGARUH KONSENTRASI PELANGGAN TERHADAP PENGHINDARAN PAJAK DENGAN BIAYA PERALIHAN DAN KEBERAGAMAN PENDAPATAN SEBAGAI MODERASI
Authors: Amalia Dela Nur , Nugroho Rahadi
Published: December 2021

Penelitian ini dilakukan untuk menguji pengaruh konsentrasi pelanggan terhadap penghindaran pajak dengan biaya peralihan dan diversifikasi pendapatan sebagai variabel moderasi. Analisis dilakukan terhadap 455 observasi yang dihasilkan dari purposive sampling terhadap seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2012-2018. Penelitian ini menggunakan analisis data panel dengan pendekatan random effect model pada seluruh model penelitian. Hasil penelitian menunjukkan bahwa konsentrasi pelanggan berpengaruh positif terhadap penghindaran pajak dengan biaya peralihan dan diversifikasi pendapatan perusahaan tidak memperlemah pengaruh positif konsentrasi pelanggan terhadap penghindaran pajak. Otoritas pajak dapat mempertimbangkan untuk memasukkan konsentrasi pelanggan sebagai suatu kriteria dalam pemetaan risiko ketidakpatuhan atau profil risiko dalam menjalankan fungsi pengawasan dan pemeriksaan
ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN
Authors: Dewi Haptari Vissia , Aribowo Irwan
Published: December 2021

Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-businesses proposed bankableThe purpose of this study is to discuss taxation rules as a regulator function and budget function in the fintech  industry specifically the Peer to Peer loan business model (P2P lending ) as part of the fintech  business model. Special licenses related to the transaction and taxation model are also needed to make it easier and can be arranged according to the tax compliance.The government as regulator must issue regulations regarding the development of the P2P lending  industry which includes aspects of taxation, namely subjects, objects, tax rates and collection mechanisms. Development of a special P2P lending  model need to be anticipated quickly because they have to income the state.
PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA
Authors: Nugrahanto Arif , Andri Nasution Soupani
Published: December 2021

Several studies related to the effect of audits on taxpayer compliance provide different conclusions. Bergman and Nevarez (2006) find the fact that tax audits negatively affect compliance. In contrast, Gemmel and Ratto (2012) concluded that the audit had a negative effect on the group of taxpayers who obeyed, and at the same time had a positive effect on the group of taxpayers who did not comply. Given the different conclusions, the researcher is interested in testing in the Indonesian context by using the SIDJP data from the Directorate General of Tax for the period 2009-2013.The difference-in-differences approach model implemented in this study adopts Norman Gemmell and Marissa Ratto (2012). The dependent variable is income tax while the independent variable is the dummy variable for group, time and type of audits. Regression results show that the interaction coefficient between the dummy group variable and the time dummy variable which is the difference-in-differences coefficient, has a p-value that is statistically insignificant to reject null hypothesis. It tells that there is no difference in the level of compliance between the audited (corporate) taxpayer and non-audited (corporate) taxpayers. No impact on the level of compliance of taxpayers may come from several reasons, including the small coverage of the tax audits, the existence of the bomb crater effect, and the results of the type of updating audit risk.
FAKTOR-FAKTOR YANG MEMPENGARUHI KAPASITAS PPh PASAL 21 DAN PPh PASAL 25/29 ORANG PRIBADI
Authors: Ramadhani Iswahyu , Nugroho Rahadi
Published: December 2021

This study aims to examine the effect of regional GDP per capita, economic activities, number of workforce, number of tax service office, and trade openness on tax capacity of income tax article 21 and individual tax article 25/29 to find out if there factors that can be used in determining the target of individual income tax in each region. This research is quantitative research with multiple linear regression. The sample used in this research is data from 34 Province in Indonesia from 2015 to 2017 with total of 102 observations. The model examination is conducted by panel data regression with random effect model. The result of this study shows that the regional GDP per capita, economic activities, and number of workforce is significantly associated to tax capacity of income tax article 21 and individual tax article 25/29. Furthermore the trade openness is not associated to tax capacity of income tax article 21 and individual tax article 25/29.
Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy
Authors: Risdiawan Hanafi , Nurhidayati Nurhidayati
Published: December 2021

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak
MEMAJAKI TRANSAKSI EKONOMI DIGITAL: STUDI KASUS DI INDIA, PERANCIS, DAN AUSTRALIA
Authors: Suwardi Suwardi . , Budiandri Alan , S. Cinthya , A. Ghifri N.
Published: December 2021

The digital tax is imposed on the transaction of goods and services carried out with Domestic Taxpayers or with Foreign Taxpayers without a physical presence in Indonesia. To date, the existing regulatory framework makes it impossible for Indonesia to tax those transactions. Digital taxation concepts that can be applied by Indonesia include the Income Tax and Value Added Tax. Digital tax can also be done by using a new concept specifically regulating digital tax. Indonesia introduced VAT for the foreign supplier in the mid-2020. Data were obtained through a literature review of countries that had applied taxes on digital economic transactions before Indonesia. This paper is expected to provide input for the Government of Indonesia in taxing digital transactions.Pajak digital merupakan pajak yang dikenakan atas transaksi pertukaran barang dan/atau jasa yang dilakukan oleh sesama Subjek Pajak Dalam Negeri maupun dengan Subjek Pajak Luar Negeri yang keberadaan fisiknya tidak ada di Indonesia. Alternatif pemajakan digital yang dapat diterapkan oleh Indonesia diantaranya menggunakan konsep Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) atau dapat pula dilakukan dengan menambahkan jenis pajak baru khusus mengatur pajak digital. Indonesia baru mengenakan pajak untuk jenis PPN atas transaksi digital pada pertengahan tahun 2020. Data diperoleh melalui tinjauan literatur atas negara-negara yang telah menerapkan pajak atas transaksi ekonomi digital sebelum Indonesia. Tulisan ini diharapkan dapat memberikan masukan bagi Pemerintah Indonesia dalam memajaki transaksi digital.
ALTERNATIF SUMBANGAN PENANGGULANGAN BENCANA SEBAGAI PENGURANG PENGHASILAN BRUTO (STUDI KASUS GEMPA LOMBOK)
Authors: Ramadhan Vicky , Wijaya Suparna
Published: December 2021

One of the expenses that can become costs in the commercial income statement is the cost of donations. In the accounting, donations in any amount and form issued by the private sector can become a burden so that they can be deducted from gross income. Besides, donation costs can be charged as an expense as a tax deduction from gross income. However, there are specific rules that define the types of donations and the conditions that must be met to become a fiscal expense. One of the donations that can be borned on a fiscal basis is a contribution in the context of national disaster management. The status of a natural disaster to become a national disaster is stipulated by a Presidential Regulation (Peraturan Presiden). If a natural disaster is not declared a national disaster, private parties who wish to make a contribution and make it a fiscal burden can record it as another contribution expense by the Income Tax Law. The purpose of this research is to analyze the cost of donations of natural disasters with a case study of the earthquake in Lombok. The research method used is descriptive qualitative. The results showed that the cost of this contribution could be recorded as the cost of building social infrastructure and/or donating educational facilities. Salah satu pengeluaran yang dapat menjadi biaya di dalam laporan laba rugi komersial adalah biaya sumbangan. Di dalam ilmu akuntansi, sumbangan dengan jumlah dan bentuk apapun yang dikeluarkan oleh pihak swasta dapat menjadi beban sehingga dapat dikurangkan dari pendapatan kotor. Selain itu, biaya sumbangan dapat dibebankan menjadi biaya sebagai pengurang penghasilan bruto secara pajak. akan tetapi, terdapat aturan khusus yang menjelaskan jenis sumbangan dan syarat yang harus dipenuhi agar dapat menjadi biaya secara fiskal. Salah satu sumbangan yang dapat dibebankan secara fiskal adalah sumbangan dalam rangka penanggulangan bencana nasional. Status bencana alam menjadi bencana nasional ditetapkan dengan Peraturan Presiden. Jika suatu bencana alam tidak ditetapkan sebagai bencana nasional, pihak swasta yang ingin memberi sumbangan dan menjadikannya sebagai beban secara fiskal, dapat mencatatnya sebagai biaya sumbangan lain sesuai dengan UU PPh. Tujuan penelitian ini adalah untuk menganalisis pembebanan biaya sumbangan bencana alam dengan studi kasus gempa di Lombok. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa biaya sumbangan tersebut dapat dicatat sebagai biaya pembangunan infrastruktur sosial dan/atau sumbangan fasilitas pendidikan.
Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?
Authors: Swasito Adhipradana Prabu
Published: December 2021

Fluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect.
 
Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja  pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa  penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.
Menyusun Laporan Keuangan
Authors: Amaliah Nur Indah
Published: December 2021

Laporan keuangan merupakan laporan yang menunjukkan kondisi keuangan perusahaan pada saat ini atau dalam suatu periode tertentu. Laporan keuangan perusahaan perlu dianalisis agar dapat memperoleh perkembangan kondisi keuangan perusahaan, diantaranya melalui analisis rasio keuangan dan analisis perbandingan laporan keuangan.
Chương 7 Chiến lược phân phối sản phẩm (delivering customer value)
Authors: Tung Dao Duy
Published: December 2021

a firm’s success depends not only on how well it performs but also on how well its entire marketing channel competes with competitors’ channels
Laporan Keuangan
Authors: Alimin Fahira
Published: December 2021

Laporan keuangan bisa dengan jelas memperlihatkan gambaran keadaan keuangan dari perusahaan. Laporan keuangan yang merupakan hasil dari aktivitas operasi normal perusahaan akan membagikan informasi keuangan yang bermanfaat untuk entitas– entitas di dalam industri itu sendiri maupu entitas– entitas lain di luar industri oleh sebab itu buat mengenali kinerja laporan keuangan tersebut kita membutuhkan suatu analisis, analisis– analisis inilah yang wajib dimengerti oleh kita baik selaku manajemen perusahaan untuk mengevaluasi kinerja perusahaan maupun sebagai investor bila kita mau menginvestasikan harta kita terhadap suatu perusahaan.Oleh sebab itu untuk membantu penganlisis supaya mengenali kondisi serta pertumbuhan keuangan perushaan kita dapat menggunakan analisis rasio semacam: rasio kegiatan, rasio likuiditas, rasio provitabilitas, dan rasio harga pasar tidak hanya itu dapat pula digunakan analisis lain semacam sistem du pont, common size, perbandinagan serta sebagainya buat menganalisis sesuatu industri tersebut. Oleh karena itu hingga diperlukanlah uraian yang matang buat mengkaji laporan keuangan sesuatu industri buat melaksanakan aksi maupun pengambilan keputusan.
Interoception modulates the self-prioritization effect
Authors: Honda Tatsuru , Nakao Takashi
Published: December 2021

Self-relevant information is processed faster and more accurately than non-self-relevant information. Such a bias is developed even for newly associated information with the self, also known as the self-prioritization effect (SPE). Interoception, which refers to the overall processing of information from inside the body, is crucial for self-relevant processing; however, little is known about its role in SPE. In this study, we investigated the relationship between the magnitude of SPE and interoceptive accuracy (IAc), defined as an individual’s ability to accurately perceive one’s own interoceptive state. Additionally, to explore the causal relationship, we measured SPE by presenting self- or non-self-relevant stimuli based on the participant's cardiac cycle in the shape-label matching task. We demonstrated that IAc was negatively correlated with the magnitude of SPE in terms of discrimination of the relevance of the stimuli. In addition, a correlation was observed only when the stimuli were presented during cardiac systole. Furthermore, IAc was negatively correlated with the processing of self-relevant stimuli but not with non-self-relevant stimuli. Our findings suggest that individuals with high IAc were less able to discriminate whether an external neutral stimulus was self-relevant when the stimulus was presented at systole. Our results may reflect the tendency to recognize the self-relevance of stimuli based on interoception in individuals with high IAc. Since the present study used geometric shapes, which are not easily recognized as stimuli that can induce changes in the interoception, individuals with high IAc assigned less self-relevance to the stimuli, resulting in weaker SPE. From this perspective, we further discussed the conditions that lead to stronger SPE in individuals with high IAc, in contrast to the present study results.
Normative data for PID-5 domains, facets, and personality disorder composites from a representative sample and comparison to community and clinical samples
Authors: Miller Josh , Bagby Michael , Hopwood Christopher James , Simms Leonard , Lynam Donald
Published: December 2021

The introduction of the Alternative Model of Personality Disorders (AMPD) in the fifth edition of the Diagnostic and Statistical Model of Mental Disorders (DSM-5, APA, 2013) represented a substantive change in how personality disorders (PDs) are diagnosed. One barrier to its adoption (among several) in clinical practice, however, is a lack of information as to what constitutes an elevated score on the 25 domains and facets that comprise Criterion B. Unique sets of facets can be configured to assess any one of six PDs retained in the AMPD; each of these facets can in turn be added to create a PD sum score. In the current study, using the Personality Inventory for DSM-5 (PID-5; Krueger et al., 2012), we report mean scores using this instrument that align with 1.0, 1.5, and 2.0 standard deviation elevations for each of these six PDs on the basis of Krueger and colleagues (2012) representative sample, and compare these to those obtained from a community and a clinical sample. These normative data may be useful to clinicians in determining whether a client has elevated scores on pathological personality domains, facets, or PDs.
Ambiguity and unintended inferences about risk messages for COVID - 19
Authors: Holford Dawn Liu , Juanchich Marie , Sirota Miroslav
Published: December 2021

The World Health Organization established that the risk of suffering severe symptoms from COVID-19 is higher for some groups, but this does not mean their chances of infection are higher. However, public health messages often highlight the “increased risk” for these groups such that the risk could be interpreted as being about contracting an infection rather than suffering severe symptoms from the illness (as intended). Stressing the risk for vulnerable groups may also prompt inferences that individuals not highlighted in the message have lower risk than previously believed. In five studies, we investigated how UK residentsinterpreted such risk messages about COVID-19 (n = 396, n = 399, n = 432, n = 474) and a hypothetical new virus (n = 454). Participants recognised that the risk was about experiencing severe symptoms, but over half also believed that the risk was about infection, and had a corresponding heightened perception that vulnerable people were more likely to be infected. Risk messages that clarified the risk event reduced misinterpretations for a hypothetical newvirus, but existing misinterpretations of coronavirus risks were resistant to correction. We discuss the need for greater clarity in public health messaging by distinguishing between the two risk events.r
PERANAN SEKTOR PERTANIAN DALAM PEMBANGUNAN WILAYAH KABUPATEN SIMALUNGUN PROVINSI SUMATERA UTARA
Authors: Martauli Elvin Desi , Astuti Rufti Puji
Published: December 2021

The role of the agricultural sector in the regional development of Simalungun Regency, North Sumatra Province. The purpose of this study was to analyze the role of the agricultural sector in regional development in Simalungun Regency, North Sumatra Province. The data in this study were obtained from the Central Statistics Agency of Simalungun Regency and the Central Statistics Agency of North Sumatra Province from 2015-2019. The results showed that based on the value of the Gross Regional Domestic Product (PDRB), it can be seen from the economic growth in the region. When viewed from the PDRB of Simalungun Regency in the agriculture, forestry and fisheries sectors, it has the potential to be developed. The GDP contribution of the fisheries sector was 48.67 percent with a growth rate of 7.32. Based on the results of the LQ analysis, the agricultural sector in Simalungun Regency is a basic or superior sector with a contribution of 3.44 followed by Water Supply, Waste Management, Waste and Recycling of 1.12 and Wholesale and Retail Trade, and Car and Motorcycle Repair 1.09. As for the crop and vegetable horticulture agricultural sector commodity that contributed, namely cabbage with a harvest area of 2,406 hectares (21.50%). Of the food crops, namely lowland rice and oil palm, are plantation commodities with the highest production reaching 555,551 tons (97.76%).
PEMANFAATAN TANAMAN REFUGIA MENGENDALIKAN HAMA PADI (Oryza nivara L) DI SOPORARU TAPANULI UTARA
Authors: Siregar Ameilia Zuliyanti , Lesnida Sampe
Published: December 2021

The refugia plant is one of the flowers that can be used as a shelter for natural enemies and as a feed sources for insects.  The purpose of this study was to compare the use of refugia and without refugia plants in controlling environmentally friendly red rice pests in Soporaru Hamlet, Sigotom JuluVilalge, Pangaribuan District, North of Tapanuli Regency, North of Sumatra Province. This study uses a purposive sampling method with 3 types of traps, namely: yellow traps, fall traps and net traps. The samples was identified in the Plant Disease Laboratory, Faculty of Agriculture, University of North Sumatra in July 2020  until February 2021.  The results showed that 8 orders of refugia were caught on land using refugia, 23 families, and 1,952 individuals, while on land without refugia there were 8 orders, 22 families and 1,807 individuals.  On land using refugia (r) compared to land without refugia (k) it is known that the Species Richness Index (R) (Rr=2.9 and Rk=2.8), Diversity Index (H) (Hr=2.67 and Hk=  2.19), and Evenness Index (E) (Er=0.85 and Ek=0.71).  Function status identified on land using refugia and without refugia as many as 5 species, namely herbivores, pollinators, predators, parasitoids and scavengers.
PENGARUH VARIASI Electrical Conductivity (EC) LARUTAN NUTRISI HIDROPONIK RAKIT APUNG PADA FASE VEGETATIF CEPAT TERHADAP PERTUMBUHAN DAN HASIL TANAMAN SAWI PAKCOY (Brassica Rapa L.)
Authors: Efendi Evita Eda , Murdono Djoko
Published: December 2021

Sawi pakcoy merupakan salah satu jenis sayuran yang mudah dibudidayakan, pakcoy juga banyak dijadikan sebagai peluang bisnis karena peminatnya yang cukup banyak. HIdroponik rakit apung merupakan salah satu teknik budidaya tanaman tanpa media melainkan dengan media udara. Keberhasilan budidaya tanaman secara hidroponik dipengaruhi oleh pengontrolan Konduktivitas Listrik(EC) didalam udara. Penelitian ini bertujuan untuk menetukan pengaruh dan nilai variasi EC yang mampu memberikan pertumbuhan dan hasil terbaik pada tanaman sawi pakcoy yang ditanam secara hidroponik rakit apung. Penelitian menggunakan Rancangan Acak Kelompok (RAK) terdiri dari 5 perlakuan. Masing-masing pengobatan diulang sebanyak 5 kali. Penelitian menunjukkan adanya pengaruh variasi EC dalam larutan hidroponik terhadap pertumbuhan dan tanaman sawi pakcoy pada beberapa parameter pengamatan. Pengaruh perlakuan yang signifikan terdapat pada parameter tinggi tananam, jumlah daun, luas daun, dan berat tanaman segar. Sedangkan total klorofil dan berat kering tanaman tidak menunjukkan adanya perbedaan nyata antar perlakuan. Perlakaun D ((EC 1,6 mS/cm (7-14HSS) dan 2, 4 mS/cm (15-41HSS)) mampu memberikan pertumbuhan dan hasil yang terbaik pada tanaman sawi pakcoy. Perlakuan D memberikan hasil yang berpengaruh nyata pada pengamatan parameter seperti tinggi tanaman, jumlah daun, luas daun, dan berat basah tanaman.
ПРО МЕТОДИ ГНУЧКОГО НАДАННЯ ТА МОДИФІКАЦІЇ РЕСУРСІВ У ІНТЕРФЕЙСАХ ВЕБ-СЛУЖБ У МІКРОСЕРВІСНІЙ АРХІТЕКТУРІ
Authors: Білецький А.С. , Божуха Л.М.
Published: December 2021

Мікросервісна архітектура дозволяє розробляти розподілені системи використовуючи незалежні, які легко пов'язуються, і придатні до спільного використаннясервіси. Вони можуть бути реалізовані на різних технологіях і мовах програмування, тому потребують налагодження каналів зв’язку один із одним. Мікросервіс, у свою чергу, не має знати які саме клієнти будуть використовувати його програмний інтерфейс. Тому для зручності використання цей інтерфейс повинен буди якомога гнучкішим. Ця стаття спрямована на огляд методів побудови гнучких програмних інтерфейсів веб-служб у мікросервісній архітектурі.
ВИЗНАЧЕННЯ ЗАКОНОМІРНОСТЕЙ ЗМІНИ ПАСАЖИРОПОТОКІВ У ЧАСІ ІСНУЮЧОЇ МАРШРУТНОЇ МЕРЕЖІ АВТОБУСІВ НА МІСЬКИХ МАРШРУТАХ
Authors: Шматко Д.З. , Сасов О.О. , Авер’янов В.С. , Кравчук О.Є.
Published: December 2021

Стаття присвячена матеріалам по дослідженню міської маршрутної мережі і системи організації пасажирських перевезень автобусами загального користування у місті Кам’янське Дніпропетровської області. Натурні методи обстеження пасажиропотоків у містах мають велику трудомісткість і вимагають значних фінансових витрат, крім того результати дослідження з'являються з затримкою і не несуть достовірної інформації о реальних пасажиропотоках. Внаслідку обстеження можна отримати пасажиропотоки тільки для існуючої маршрутної мережі.

Запропонована авторами математична модель маршрутної мережі дозволяє службам з організації автобусних пасажироперевезень розробити заходи по підвищенню ефективності використання автобусів на маршрутах розвезення у місті Кам’янське, а саме обґрунтування і визначення раціональної пасажиромісткості і кількості рухомого складу, а також оптимізувати по годинам доби режими роботи автобусів по маршрутах.

Автори на підставі оцінювання функціювання системи пасажирського громадського автотранспорту запропонували методику по вдосконаленню провізних можливостей маршрутної мережі, яка існує у місті Кам’янське, міських автобусів загального користування.

Виведені авторами залежності представляють собою зв’язок між факторним простором і декількома змінними і залежними параметрами. Статистикою, яка характеризує щільність зв’язку між факторами і залежною змінною, являється коефіцієнт кореляції множини прийнятої регресійної моделі.
Na drodze do wolności. Białoruska partyzantka kulturowa w przestrzeni publicznej i Internecie
Authors: Getka Joanna , Darczewska Jolanta
Published: December 2021

Mass protests in Belarus after the presidential election in 2020 showed all weaknesses of the official propaganda. The monograph characterises the tools of the cultural protest (banners, music, street art, digital forms of resistance), which exposed a deficit of truth in the relations between the government and society. They undermine and ridicule the actions undertaken by the presidential centre as well as the long-term strategy of the official propaganda. Regardless of the political outcome, the 2020 crisis will have long-lasting political, social and cultural consequences. It is an important factor in building the contemporary Belarusian identity.
Barriers to hepatitis C diagnosis and treatment in the DAA era: Preliminary results of a community-based survey of primary care practitioners
Authors: Sirpal Sanjeev , Chandok Natasha
Published: December 2021

Notwithstanding the groundbreaking achievement of hepatitis C curative treatment with direct-acting antiviral therapies, Canada faces an uphill battle in reaching the 2030 goal of viral elimination set forth by the World Health Organization, a goal made more difficult by the COVID-19 pandemic. There is limited understanding of the diagnostic and treatment barriers, and challenges in linkage to care in Canada, especially as it pertains to primary care providers in a community context. Therefore, in this article, the authors conducted a survey study to evaluate the following factors: primary care providers’ knowledge of specialist treatment options and the importance of screening and treatment; and patient factors, including transportation, linguistic barriers, and other socio-economic status indicators that impact the screening and management of hepatitis C. The results suggest that public health campaigns that protocolize and/or incentivize screening and referrals may provide solutions to addressing such barriers.
Elastic Properties
Authors: Ledbetter H. M.
Published: December 2021

Many scientific-technological advances depend critically on solid-state elastic properties, their magnitudes, and their responses to variables like stress and temperature. This chapter provides the definitions and descriptions of elastic constants and emphasizes five aspects of engineering-material solid-state elastic constants: general properties; interrelationships; relationships, especially thermodynamic to other physical properties; changes during cooling from ambient to near-zero temperature; and near-zero-temperature behavior.
Thermal Expansion
Authors: Clark A. F.
Published: December 2021

Specific heat and thermal expansion are closely related. Following a discussion on thermal expansion theory, methods of measurement techniques are presented along with their advantages and disadvantages. The results of the measurements are then summarized for three classes of materials: metallics, nonmetallics, and composites. Because predicting thermal expansion values for unmeasured or novel materials is useful, the chapter also describes the means of making educated guesses for low-temperature values. A short discussion on how thermal expansion data can be used is followed by a section describing where such data can be found.
Audiovisual fiction and tourism promotion: The impact of film and television on the image of tourist destinations and contributions from textual analysis
Authors: Nieto-Ferrando Jorge , Sánchez-Castillo Sebastián , Gómez-Morales Beatriz
Published: December 2021

The first studies of film and television as inducers of tourism appeared in the 1990s. In light of the role these media play in tourist decisions, studies of the capacity of audiovisual fiction to project a unique image of tourist attractions and destinations or to influence audience perceptions of them are particularly important. However, ever since research of this kind began, it has suffered from significant theoretical and methodological shortcomings associated mainly with the lack of an interdisciplinary approach. Most of the research has been in the field of tourism and marketing studies, with only a limited number of contributions from film and television studies. The objective of this article is to offer a critical review of studies exploring the relationship between audiovisual fiction and tourist destination image. The aim is to identify their conceptual shortcomings and to point out possible solutions with reference to audiovisual textual theory and analysis. The article begins with the identification of the main areas studied in this research: the effect on the attributes of tourist destinations and on their overall image, stereotypes, and the capacity of audiovisual fiction to vest the locations where their stories are set with different connotations. This is followed by an analysis of studies that exhibit more of an interdisciplinary approach by combining audiovisual studies and tourism studies. The article then addresses the debate over the types of audiovisual productions that researchers argue have the greatest tourism-inducing capacity. Finally, the conclusions point out possible future lines of research based more on explanation than on description, recommending the systematic incorporation of textual analysis into research on film-induced tourism, and particularly on its impact on tourist destination image.
Water quality assessment of the rivers of the Southern Buh Basin within Vinnytsia Region as per integral indicator of pollution
Authors: Zalizniak Ya. I.
Published: December 2021

Vinnytsia Region is a region of Ukraine that attracts people by its nature from ancient times to the present day and is subject to various active economic development efforts. Natural water (aquatic) objects such rivers, lakes, as well as their floodplains and watersheds, are among the ones that are intensively affected by human activities. Therefore, the author chose the basin of the Southern Buh River within Vinnytsia Region for establishing a degree of anthropogenic transformation in the river itself and for determining the state of its left tributaries.

The paper highlights the results of field and laboratory studies of chemical and organoleptic state of water of the Southern Buh and its tributaries. The study of the Southern Buh Basin was conducted within Vinnytsia Region, as it is a region of early agricultural development and it has a large number of enterprises of various industries on its territory. Since the basin occupies a large area of Vinnytsia Region, it was reasonable to explore the main tributaries of the Southern Buh flowing through the main localities, and to identify the required sampling points.

Currently, the problem of ensuring rational use of water resources is severe because of such factors as growth of water consumption, irrational use of natural resources, excessive and uncontrolled economic activity. All these factors lead to disruption of relations within geosystems, degradation of natural components and decrease of natural resources productivity. Therefore, the study of a degree of anthropogenic transformation of landscape complexes, including geosystems, allows identification of a possibility to reverse anthropogenic changes and display intensity and tendencies of natural processes after transformation of the complexes, as well as display of ability of natural components of the landscape to self-restore. All these components are necessary for field researches and form a basis for the author's research.

The aim of the research is to conduct an assessment of the ecological status of surface waters, which serves as one of components of the general status of water bodies, as well as to determine their chemical status based on concentrations of high-priority hazardous pollutants. It establishes the fact that the quality of surface waters of the basin depends on a degree of pollution of water bodies that are subject to economic activity affecting the transformation of the basin system.
Implementasi Metode Forward Chaining, Certainty Factor dan Dempster Shafer pada Sistem Pakar Diagnosis Penyakit Gigi dan Mulut
Authors: Nurajizah Siti , Yulianti Ita , Saputra Elin Panca , Dewi Rani Kurnia
Published: December 2021

Dental and oral disease is one of the diseases that has been felt by most of the people. Insufficient information and the limited level of public awareness of the prevention of dental and oral diseases make the impact quite dangerous if not handled properly. An appropriate information system is needed in overcoming and providing solutions for handling a disease as early as possible. Expert systems can be used as a means of information on the treatment of dental and oral diseases. The manufacture of the expert system in this study initially used the forward chaining method, which is a method that searches based on information that is made into a set of rules so as to get a conclusion. However, after re-analysis, two other methods, namely certainty factor and dempster shafer, were also applied in this study with the aim of overcoming the shortcomings of the forward chaining method, one of which is uncertainty in producing a conclusion or diagnosis of disease. Determining the type of dental and oral disease can be known by looking at the symptoms experienced by the patient. The use of an expert system for diagnosing dental and oral diseases can be used as an initial solution in helping someone to treat the disease. The existence of this expert system can be used as consideration in making decisions to determine the type of dental and oral disease quickly, precisely and accurately.
Instance Selection dengan Naïve Bayes pada Klasifikasi Kanker Serviks
Authors: Fikriah Fari Katul
Published: December 2021

There are several deadly disease for woman, one of which is servical cancer. The growth and development of the disease is very slow, so that treatment if know form the beginning will facilitate the healing process, but conversely unknown cancers from the beginning will become dangereous and deadly disease due to relatively difficult healing. Biopsy action is one way to detect the presence of cancer. In the previous study, classification of cervical cancer had the bighest accuracy value of 97,515% using the decision tree method of several feature selection technique. for this reason, this research will use the decision tree or tree C4.5 classification method, logistic function and zeroR which were previously carried out processing with instance selection with Naïve Bayes by reducing the elimination of missing values with the aim of increasing the level of accuracy better than previous studies. C4.5 classification in this study has the most maximum results compared to other classification methods with an accuracy value of 99,69%.
CHARACTERISTICS OF THE EU BUDGET AND ITS IMPACT ON MEMBER STATES
Authors: Vojtech F.
Published: December 2021

The aim of this paper is to analyze the European Union budget and its sources of income.

Characterized headings of the EU budget, which reflect the priorities set for the seven-year period (2014-2020). In addition, it is also about budgeting under the fiscal policy. In the following section, we describe in detail the structure of income and expenditure in general terms. Finally, we pay attention to the structure of the payments and commitments for the financial year 2018 and 2019 as well as the funding of priority areas of the EU budget
Persepsi Masyarakat dan Kesesuaian Teknis Jalur Pemandu Bagi Pejalan Kaki Tunanetra pada Area Publik: Studi Kasus Jalur Pemandu pada Ruas Teras Cihampelas, Bandung
Authors: Gaputra Agara Dama
Published: December 2021

Jalur pemandu merupakan fasilitas untuk memudahkan para pengguna jalur pejalan kaki dengan kebutuhan khusus, dalam hal ini khususnya adalah bagi tunanetra (buta total maupun penglihatan rendah). Penelitian ini berangkat dari sering ditemukannya ketidaksesuaian pada penerapan jalur pemandu di area publik. Tujuan penelitian ini adalah untuk memetakan persepsi masyarakat umum, kesesuaian teknis  dan ketepatgunaan dari jalur pemandu pada ruas Teras Cihampelas. Data dikumpulkan melalui studi literatur, observasi dan penyebaran kuesioner. Analisis data dilakukan dengan mengevaluasi hasil observasi objek studi berdasarkan regulasi dan standardisasi yang berlaku. Analisis dari hasil kuesioner juga dilakukan untuk mengetahui persepsi masyarakat mengenai jalur pemandu. Hasil penelitian menunjukkan bahwa baik pada tahap perancangan, konstruksi maupun pasca guna, jalur pemandu masih belum maksimal dan belum sepenuhnya dipahami oleh masyarakat umum. Hasil penelitian diharapkan dapat berkontribusi dalam penerapan jalur pemandu pada ruas-ruas pejalan kaki di area publik.
The Guides Verbs in the Arabic Language: Are Its Terms Originals or Borrowed?
Authors: Khadidja Safi
Published: December 2021

Grammarists differed about the definition of the verb in the Arabic language, but they were in great agreement in dividing it from different sides. From these sides, we find the division of verbs according to the function of directing, which is the subject of this study. The view of the ancient grammarians to the function was affected by the grammatical direction followed (factor theory, semantics). It was noted in some of what they termed a clear dimension of the function of guidance, and with reference to the global grammar that created entrances between languages, even if the characteristics of languages differed among them, borrowing as a mechanism of linguistic development of the Arabic language has allowed, based on this way, to borrow many terms from Other languages were -sometimes- more compatible than that we find in the Arabic language used, for this reason, the researcher tried to study the guides verbs in the Arabic language; After enumerating them and clarifying their terms in the Arabic language, then comparing them with what is used in the French and English languages; It was found that some of the guides Arabic verbs were labeled with a term that is a sign of this function, and some of them were affected by the factor theory in grammar, so their terms did not express the function of directing, and after compare them with modern Arabic studies  ,and also, in English and French, we were able to find an appropriate term to achieve the concept of directing. Therefore, the researcher suggested updating or changing these terms by creating appropriate terms that take advantage of the English and French languages, as well as modern Arabic conventions..
Acceleration time to Ejection time ratio in fetal pulmonary artery system can predict neonatal respiratory disorders in gestational diabetic mellitus women
Authors: Wang Shuya , Wang Yueheng , Gao Man , Tan Yongpan
Published: December 2021

BACKGROUND: Few researches studied fetal pulmonary pulse wave doppler and the clinical end point disorders in gestational diabetic mellitus (GDM) cohort. OBJECTIVE: To investigate fetal pulmonary artery acceleration time to ejection time ratio (PATET) in the prediction of neonatal respiratory disorders (NRD). METHODS: 238 pregnant women diagnosed with GDM who attended our hospital between February 2018 and March 2020 were retrospectively included. Fetal pulmonary artery Doppler wave measurements were recorded, including main, left and right pulmonary artery blood flow, and left and right peripheral pulmonary artery blood flow. Acceleration time (At)/ejection time (Et) were calculated. RESULTS: 183 GDM pregnant women and neonates were divided into NRD(+)(n = 42) and NRD(–) group (n = 141). 16 cases were neonatal pneumonia (NP) within 28 days after birth in NRD(+) group. The area under curve (AUC) of left peripheral pulmonary artery acceleration time to ejection time (LPPATET) was 0.967 (95% CI: 0.927∼1.000, P < 0.001) and the AUC of right peripheral pulmonary artery acceleration time to ejection time (RPPATET) was 0.967 (95% CI: 0.927∼1.000, P < 0.001), indicating that LPPATET and RPPATET are both predictors for NRD. The results of interobserver variabilty and intraobserver variability showed a good consistency. CONCLUSIONS: The At/Et of fetal peripheral pulmonary artery (PPA) in GDM women may be predictors for NRD, and the indicator can provide assistance in clinical management of diabetes pregnant patients.