bluuebunny/crossref_metadata_2025 huggingface dataset:
Forms of articulating epistemic Critique
Authors: Dimbath Oliver , Böschen Stefan
Published: February 2017

For many years now, there has been a vivid debate on contemporary forms of articulating epistemic critique, especially concerning the peer review mechanism but also dealing with fund mechanisms and, in some cases, focusing on book reviews. As reviews become more frequent and continue to exert considerable infl uence on the political landscape of academia, it is increasingly apparent that a fundamental understanding of the internal structure of articulating epistemic critique long overdue. Against this background, the aim of this article is to put forward two arguments. First, we argue these forms of articulating critique should be distinguished in regard to their distinctive characteristics and respective relations to academia as a whole. In doing so, we construct a research heuristic based on two dimensions, the opportunity to participate and the opportunity to react. Second, in response to an ongoing debate in Critical Policy Studies we conducted a small explorative empirical case study about on how scientific critique is articulated in book reviews. Besides providing a new overall perspective on how to categorize these forms of critique we found notable diff erences corresponding to the varied characteristics of the publication process in two disciplines (sociology/chemistry). We identified three dimensions as central for determining the quality of the expressed critique. As these differences might be related with underlying types of scientifi c communication, we fi nally argue that there is a necessity to take a closer look at how confi gurations of the diff erent forms of scientifi c critique should be analysed and to address these in their full scope as ‘cultures of critique’.
Performance of Channel Estimation Technique in MIMO-OFDM System Using mPSK Modulation
Authors: . Musayyanah , Moegiharto Yoedy , Puja Astawa I Gede
Published: February 2017

Multicarrier modulation technique as Orthogonal Frequency Division Multiplexing (OFDM) is able to vanishIntersymbol Interferences (ISI) caused by multipathchannel. Merging with multi- antenna transmission techniques such asMIMO become MIMO- OFDM system is able to improve (data rate transmission)the transmission of data and capacity of the system. Pilot channel estimation technique with the algorithm Linear Minimum Mean Square Error (LMMSE) with modulation m-PSK is applied in this study. The results obtained in the form of graphs BER against EbNo which shows that the system performance with LMMSEestimator has a different gain for QPSKmodulation better about 0.75 dB, for 8 PSKmodulation is about 1.5 dB and for 16 PSKmodulation around 1 dB compare to LS estimator. Number of the largest antenna both in the transmitter and receiver produce the best system performance. Observation for QPSKmodulation shows a scheme transmitter- receiver antenna 4x2 having gain approximately 9 dB better than the number of the lowest transmitter antenna(1x2). For scheme 4x4 shows gain around 8,5 dB than the number of the lowest receiver antenna.Keywords:MIMO, OFDM,LS, LMMSE, MPSK.
The Design of Terrestrial Trunked Radio (TETRA) Communication System at Juanda Airport
Authors: Miasari Devi , Wijayanti Ari , Puspitorini Okkie
Published: February 2017

Nowdays the application of wireless communication system at the airport area is very important as it is used to support the services and savety of people. In the beginning the communication is done by using Handy Talkie (HT) and the communication is limited on voice. To increase the working operation and savety of public the data communication, besides the voice, is needed. This research is designed to use wireless communication using TETRA technology on frequency 450 MHz by counting the linkbudget and are coverage of the airport. The calculation shows that the more the distance between Tx and Rx, the bigger the pathloss will be. When the distance is 5 km, the pathloss reaches 144,46dBm on the antenna receiver 1,25m. Menwhile the Rx heigh antenna does not have any significance effect on the pathloss. The coverage area for the plan can reach the distance 3,3 km when the power of transmission is 33 dBm which is enough to cover the whole area of the airport.Keywords: TETRA, Link Budget, Pathloss, Airport
Analysis of Channel Coding Performance in OFDM Technique for Underwater Acoustic Communication System
Authors: Alhamidi Machmud Roby , Puja Astawa I Gede , Santoso Tri Budi
Published: February 2017

One way to increase the performance of Orthogonal Frequency Division Multiplexing System (OFDM) system is by adding a channel coding (error correction code) in order to detect and correct errors that occur when sending data.At communication of acoustic underwater channel coding is required because of the characteristics of the channel bottom water is much different compared with the air channel and errors are likely to occur.In this research it was made simulation of acoustic underwater communication system with OFDM applied channel codingin which using Hamming code (7,4) and Hamming code (15,11) that is able to correct one error and detect two errors then BCH code capable to correct two errors for BCH (15,7) and correct 9 errors forBCH (127,64) and Reed Solomon code able to correct two errors for RS (15,11) and correct 8 errors for RS (31,15). Results of the study confirm the better performance when system usesOFDM with BCH Code (127.64) than other codes that are used, starting from 1 decibel (dB) to 3 dB for the performance of BER as10 -3 on Additive Gaussian White Noise (AWGN) channel while at the multipath channel, the performance of Bit Error Rate (BER) got better result on 1 dB up to 8 dB for BER performance as10 -3.Keyword: Underwater, Orthogonal Frequency Division Multiplexing (OFDM), channel coding
The Comparison of Propagation Model for Terrestrial Trunked Radio (TETRA)
Authors: Kartika R Ayu , M Hani’ah , S Nur Adi
Published: February 2017

A system of digital radio Terrestrial Trunked Radio (TETRA) is designed for communication which need specialility, better privacy, better quality of audio with speed transmission data and access capacity to the internet and telephone network. TETRA system of TMO and DMO operation mode which has wide coverage and reliable than the interference so that the TETRA planning needs a propagation model which corresponding with environment. Therefore, this research compare a pathloss value of calculation of propagation model such as Free Space Loss, Wickson, Bacon, CEPT SE21, Ericsson (9999), ITU-R SM 2028 and Okumura Hata based on the environment are clutter urban, sub urban dan rural. The calculation of pathloss provide that Bacon propagation model is an corresponding model for DMO operation mode with a frequency of 380 MHz, height handhelds 1.5 m and 2 m with pathloss value of 76.82 dB at a distance of 100 m and 113.63 dB at a distance of 1 km while the 400 MHz frequency pathloss value of 77.08 dB at a distance of 100 m and 113.6 dB at a distance of 1 km. The propagation model which corresponding to the TMO operation mode with a frequency of 400 MHz distance of 1 km, the transmitter antenna height (hb) 30 m and receiver antenna height (hm) 1.5 m is a model of Ericsson (9999) on urban clutter with pathloss value of 96.4 dB, the model ITU-R SM2028 in suburban clutter with a pathloss value of 101.13 dB, and the model ITU-R SM2028 on rural clutter with pathloss value of 83.59 dB.Keywords: TETRA, propagation model, urban, suburban, rural
Smart I’rab: Smart Aplicasion for Arabic Grammar Learning
Authors: Farmadi Syd. Ali Zein , Barakbah Ali Ridho , Kusumaningtyas Entin Martiana
Published: February 2017

Arabic grammar, known as nahwu, is necessary to comprehend the Holy Qur’an that is completely written in Arabic. However, many people get trouble to study this skill because there are various kinds of word formation and sentences that may be created from a single verb, noun, adjective, subject, predicate, object, adverb or another formation. This research proposes a new approach to identify the position and word function in Arabic sentence. The approach creates smart process that employs Natural Language Processing (NLP) and expert system with modeling based on knowledge and inference engine in determining the word position. The knowledge base determines the part of speech while the inference engine shows the word function in the sentence. On processing, the system uses 82 templates consisting of 34 verb templates, 34 subject pronouns, 14 pronouns for object or possessive word. All the templates are in the form of char array for harakat (vowel) and letters which become the comparators for determining the part of speech from input word sentence. Output from the system is an i’rab (the explanation of word function in sentence) written in Arabic. The system has been tested for 159 times to examine word and sentence. The examination for word that is done 117 times has not made any error except for the word that is really like another word. While the detection for word function in sentence that is done 42 times experiment, there is no error too. An error happens when the part of speech from the word being examined is not included in the system yet, influencing the following word function detection.Keywords: I’rab, Arabic grammar, NLP, expert system, knowledge base, inference engine
Performance Analysis of an OFDM PHY Scheme with Zero Forcing Equalizer Using Software Defined Radio Platform and USRP
Authors: Zainudin Ahmad , Sudarsono Amang , Astawa I Gede Puja
Published: February 2017

We present an implementation of Zero Forcing (ZF) equalizer in OFDM scheme using Software Defined Radio platform whereas NI USRP-2920 as the Radio Frequency (RF) front-end. ZF equalizer is employed to achieve reliable system at the receiver. Center frequency used for data transmission is 915 MHz. The reliability transmission and the performance of ZF equalizer are measured in term of different symbol mapping (i.e., M-PSK and M-QAM). The IQ rate determines the bandwidth available, whereas good performance is achieved with IQ rate less than 1 MHz.ZF equalizer achieves good performance when using BPSK, QPSK and 16-QAM modulation techniques. By applying ZF equalizer, bit error on BPSK and QPSK modulations can be reduced from 29,16% and 39,06% into 0%. This advantage of ZF equalizer also is able to press the bit error on 16- QAM and 64-QAM modulations into 3,125% and 8,85%, respectively.Keywords: OFDM,SDR, USRP,Zero Forcing Equalizer
AC-DC PFC Converter Using Combination of Flyback Converter and Full-bridge DC-DC Converter
Authors: Efendi Moh. Zaenal , Rizal Abdul , Erzanuari Aldi , . Suryono , Windarko Novie Ayub
Published: February 2017

This paper presents a combination of power factor correction converter using Flyback converter and Full-bridge dc-dc converter in series connection. Flyback converter is operated in discontinuous conduction mode so that it can serve as a power factor correction converter and meanwhile Full-bridge dc-dc converter is used for dc regulator. This converter system is designed to produce a 86 Volt of output voltage and 2 A of output current. Both simulation and experiment results show that the power factor of this converter achieves up to 0.99 and meets harmonic standard of IEC61000-3-2.Keywords: Flyback Converter, Full-bridge DC-DC Converter, Power Factor Correction.
Cluster Oriented Spatio Temporal Multidimensional Data Visualization of Earthquakes in Indonesia
Authors: Shodiq Mohammad Nur , Barakbah Ali Ridho , Harsono Tri
Published: February 2017

Spatio temporal data clustering is challenge task. The result of clustering data are utilized to investigate the seismic parameters. Seismic parameters are used to describe the characteristics of earthquake behavior. One of the effective technique to study multidimensional spatio temporal data is visualization. But, visualization of multidimensional data is complicated problem. Because, this analysis consists of observed data cluster and seismic parameters. In this paper, we propose a visualization system, called as IES (Indonesia Earthquake System), for cluster analysis, spatio temporal analysis, and visualize the multidimensional data of seismic parameters. We analyze the cluster analysis by using automatic clustering, that consists of get optimal number of cluster and Hierarchical K-means clustering. We explore the visual cluster and multidimensional data in low dimensional space visualization. We made experiment with observed data, that consists of seismic data around Indonesian archipelago during 2004 to 2014.Keywords: Clustering, visualization, multidimensional data, seismic parameters.
Fast Response Three Phase Induction Motor Using Indirect Field Oriented Control (IFOC) Based On Fuzzy-Backstepping
Authors: Fauzi Rizana , Happyanto Dedid Cahya , Sulistijono Indra Adji
Published: February 2017

Induction Motor in Electrical drive system at a accelleration speed for example in electric cars have a hard speed setting is set on a wide range, causing an inconvenience for motorists and a fast response is required any change of speed. It is necessary for good system performance in control motor speed and torque at low speed or fast speed response, which is operated by Indirect Field Oriented Control (IFOC). Speed control on IFOC methods should be better to improving the performance of rapid response in the induction motor. In this paper presented a method of incorporation of Fuzzy Logic Controller and Backstepping (Fuzzy-Backstepping) to improve the dynamically response speed and torque in Induction Motor on electric car, so we get smoothness at any speed change and braking as well as maximum torque of induction motor. Test results showed that Fuzzy-Backstepping can increase the response to changes speed in electric car. System testing is done with variations of the reference point setting speed control system, the simulation results of the research showed that the IFOC method is not perfect in terms of induction motor speed regulation if it’s not use speed control. Fuzzy-Backstepping control is needed which can improve the response of output, so that the induction motor has a good performance, small oscillations when start working up to speed reference.Keywords: Fuzzy-Backstepping, IFOC, induction motor
Traffic Analysis of Quality of Service (QoS) for Video Conferencing between Main Campus and Sub Campus in Laboratory Scale
Authors: Sudarsono Amang , Siswanto Anang , Iswanto Heru , Setiawan Qoirul
Published: February 2017

Recently, in the distance learning system, video conferencing becomes one of expected course material delivery systems for creating a virtual class such that lecturer and student which are separated at long distance can engage a learning activity as well as face to face learning system. For this reason, the service availability and quality should be able to guaranteed and fulfilled. In this research, we analyze QoS of video conferencing between main campus and sub campus as the implementation of distance learning system in laboratory scale. Our experimental results show that the channel capacity or bandwidth of WAN connection between main campus and sub campus at 128 kbps is able to generate the throughput of video transmission and reception at 281 kbps and 24 kbps, respectively. Meanwhile, throughput of audio transmission and reception is 64 kbps and 26 kbps with the number of total packet loss for video and audio transmission is 84.3% and 29.2%, respectively. In this setting, the total jitter for video and audio transmission is 125 ms and 21 ms, respectively. In this case, there is no packet loss for traffic transmitting and receiving with jitter is not more than 5 ms. We also implemented QoS using Trust CoS model dan Trust DSCP for improving the quality of service in term of jitter up to 12.3% and 22.41%, respectively.Keywords: quality of service, throughput, delay, jitter, packet loss, Trust CoS, Trust DSCP
Implementation of Energy Efficiency Based on Time Scheduling to Improve Network Lifetime in Wireless Body Area Network (WBAN)
Authors: . Subono , Al Rasyid M. Udin Harun , Astawa I Gede Puja
Published: February 2017

ZigBee applications of IEEE 802.15.4 Wireless Sensor Network (WSN) with Low Rate Wireless Personal Area Network (LR-WPAN) can be integrated with e-health technology Wireless Body Area Network (WBAN). WBAN are small size and can communicate quickly making it easier for people to obtain information accurately.WBAN has a variety of functions that can help human life. It can be used in the e-health, military and sports. WBAN has the potential to be the future of wireless communication solutions. WBAN use battery as its primary power source. WBAN has limited energy and must be able to save energy consumption in order to operate for a long time. In this study, we propose a method of time scheduling called cycle sleep period (CSP) as WBAN solutions to save energy and improve energy efficiency. The CSP method is implemented in the real hardware testbed using sensor e-health includes temperature body and current sensor. We compared the performance of CSP method with duty cycle management (DCM) time scheduling-based and without using time scheduling.From the measurement results, our proposed idea has decreasingenergy consumption.Keywords: WSN, LR-WPAN, WBAN, e-health, Time Scheduling
Multi Voxel Descriptor for 3D Texture Retrieval
Authors: Martono Hero Yudo
Published: February 2017

In this paper, we present a new feature descriptors  which exploit voxels for 3D textured retrieval system when models vary either by geometric shape or texture or both. First, we perform pose normalisation to modify arbitrary 3D models  in order to have same orientation. We then map the structure of 3D models into voxels. This purposes to make all the 3D models have the same dimensions. Through this voxels, we can capture information from a number of ways.  First, we build biner voxel histogram and color voxel histogram.  Second, we compute distance from centre voxel into other voxels and generate histogram. Then we also compute fourier transform in spectral space.  For capturing texture feature, we apply voxel tetra pattern. Finally, we merge all features by linear combination. For experiment, we use standard evaluation measures such as Nearest Neighbor (NN), First Tier (FT), Second Tier (ST), Average Dynamic Recall (ADR). Dataset in SHREC 2014  and its evaluation program is used to verify the proposed method. Experiment result show that the proposed method  is more accurate when compared with some methods of state-of-the-art.
Performance Analysis of Scheduling Schemes for Femto to Macro Interference Coordination in LTE-Femtocell Deployment Scenario
Authors: Ainul Rafina Destiarti , Mahmudah Hani’ah , Wijayanti Ari
Published: February 2017

Deploying femtocells that have low power level in LTE with small coverage area is an alternative solution for mobile operators to improve indoors network coverage area as well as system capacity. However deploying femtocells (HeNB) that were used co-channel frequency, can be brought about interference problem to the Macro BTS (eNB). Close Subscriber Group (CSG) of HeNB allows only User equipment (UE) to access HeNB. HeNB is the source of interference for UE who cannot access it. Therefore it is necessary for interference coordination methods among the HeNB and eNB. The methods are ICIC (Intercell Interference Coordination) and eICIC (enhanced Intercell Interference Coordination).  This paper proposed performance analysis of scheduling schemes for Femto to macro interference coordination that allocated resource in the frequency and time domain using LTE-Femtocell suburban and urban deployment scenario. Simulation result using ICIC methods can improve SINR performance 15.77 % in urban and 28.66 % in suburban, throughput performance 10.11 % in urban and 21.05 % in suburban. eICIC methods can improve SINR performance 17.44 % in urban and 31.14 % in suburban, throughput performance 19.83% in urban and 44.39 % in suburban.The result prove using eICIC method in time domain resource have better performance than using ICIC method in frequency resource. However using eICIC method in suburban deployment scenariocan increase the performance of SINR and throughput more effective than using eICIC method in urban deployment scenario.
Secure Communication and Information Exchange using Authenticated Ciphertext Policy Attribute-Based Encryption in Mobile Ad-hoc Network
Authors: Huda Samsul , Sudarsono Amang , Harsono Tri
Published: February 2017

MANETs are considered as suitable for commercial applications such as law enforcement, conference meeting, and sharing information in a student classroom and critical services such as military operations, disaster relief, and rescue operations. Meanwhile, in military operation especially in the battlefield in freely medium which naturally needs high mobility and flexibility. Thus, applying MANETs make these networks vulnerable to various types of attacks such aspacket eavesdropping, data disseminating, message replay, message modification, and especially privacy issue. In this paper, we propose a secure communication and information exchange in MANET with considering secure adhoc routing and secure information exchange. Regarding privacy issue or anonymity, we use a reliable asymmetric encryption which protecting user privacy by utilizing insensitive user attributes as user identity, CP-ABE (Ciphertext-Policy Attribute-Based Encryption) cryptographic scheme. We also design protocols to implement the proposed scheme for various battlefied scenarios in real evironment using embedded devices. Our experimental results showed that the additional of HMAC (Keyed-Hash Message Authentication Code) and AES (Advanced Encryption standard) schemes using processor 1.2GHz only take processing time about 4.452 ms,  we can confirm that our approach by using CP-ABE with added HMAC and AES schemes make low overhead.
Performance Analysis of Circular 8-QAM Constellation with MMSE Equalizer for OFDM System Using USRP
Authors: Taufiqurrahman Muh. Alfan , Astawa I Gede Puja , Sudarsono Amang
Published: February 2017

Bandwidth is very important in communication system, and it is a limited resource. In order to save the limited bandwidth resource, high order M-ary modulation is widely employed in modern communication and broadcasting systems. In Orthogonal Frequency Division Multiplexing (OFDM), fading environment lead to a loss of orthogonality between the subcarriers. In this paper, we present the performance analysis of circular 8-Quadrature Ampilutude Modulation (QAM) constellation for Orthogonal Frequency Division Multiplexing (OFDM) system. We also combine the system with Minimum Mean Square Error (MMSE) equalizer to mitigate the effect of Inter Symbol Interference (ISI). Then, all of this system is implemented practically using Universal Software Radio Peripheral (USRP). The performance of circular 8-QAM and MMSE equalizer is evaluated by comparing with other 8-QAM modulation models such as circular-Zero Forcing (ZF), star-ZF, Square-ZF, Star-MMSE, and Square-MMSE. The performance of circular 8-QAM with MMSE equalizer is  better than the other combinations. Bit Error Rate (BER) graph shows that the performance of circular-MMSE is better than star-MMSE. The performance improvement using circular-MMSE is about 1.6%. The performance will decrease when the distance is increased. The performance of this system is greatly affected by the distance between transmitter and receiver.
Feature Selection of Network Intrusion Data using Genetic Algorithm and Particle Swarm Optimization
Authors: Syarif Iwan
Published: February 2017

This paper describes the advantages of using Evolutionary Algorithms (EA) for feature selection on network intrusion dataset. Most current Network Intrusion Detection Systems (NIDS) are unable to detect intrusions in real time because of high dimensional data produced during daily operation. Extracting knowledge from huge data such as intrusion data requires new approach. The more complex the datasets, the higher computation time and the harder they are to be interpreted and analyzed. This paper investigates the performance of feature selection algoritms in network intrusiona data. We used Genetic Algorithms (GA) and Particle Swarm Optimizations (PSO) as feature selection algorithms. When applied to network intrusion datasets, both GA and PSO have significantly reduces the number of features. Our experiments show that GA successfully reduces the number of attributes from 41 to 15 while PSO reduces the number of attributes from 41 to 9. Using k Nearest Neighbour (k-NN) as a classifier,the GA-reduced dataset which consists of 37% of original attributes, has accuracy improvement from 99.28% to 99.70% and its execution time is also 4.8 faster than the execution time of original dataset. Using the same classifier, PSO-reduced dataset which consists of 22% of original attributes, has the fastest execution time (7.2 times faster than the execution time of original datasets). However, its accuracy is slightly reduced 0.02% from 99.28% to 99.26%. Overall, both GA and PSO are good solution as feature selection techniques because theyhave shown very good performance in reducing the number of features significantly while still maintaining and sometimes improving the classification accuracy as well as reducing the computation time.
AUDIT KHUSUS DAN AUDIT FORENSIK : TANTANGAN DAN PELUANG BAGI AUDITOR INDEPENDEN
Authors: Karni Soejono
Published: February 2017

Indonesia termasuk negara terkorup di dunia. Pemilik Perusahaan, Pengurus Koperasi, Polisi dan Jaksa tanpa bantuan akuntan akan mengalami kesulitan dalam hal meng-hitung kerugian keuangan akibat kecurangan dan korupsi, oleh karena itu audit khusus dan audit forensik merupakan tantangan dan lapangan kerja baru bagi auditor.
MEMAHAMI STRATEGI PERUSAHAAN
Authors: Patuh Priyadi Maswar
Published: February 2017

Sistem pengendalian manajemen merupakan alat untuk mengimplementasikan strategi. Setiap perusahaan mempunyai strategi yang berbeda dan pengendalian harus disesuai-kan dengan kebutuhan strategi. Strategi yang berbeda membutuhkan prioritas tugas yang berbeda, key success factors yang berbeda, dan skill yang berbeda, perspektif serta peri-laku yang berbeda pula. Strategi merupakan rencana untuk mencapai goals suatu orga-nisasi.
TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP UNDANG UNDANG NO. 10 / 1994
Authors: Suryono Bambang , Anita Anita
Published: February 2017

Pada reformasi pajak pertama tahun 1983 peraturan perundangan tentang_ pajak peng­ hasilan telah dibuat dan disusun untuk diterapkan pada masyarakat wajib pajak. Namun peraturan  undang-undang nomor  7 tahun 1983 tidak mencapai  target seperti yang  di­ inginkan, karena terdapat kelernahan-kelemahan y ang masih terjadi hi/a diteruskan da­ pat merugikan penerimaan  negara. Adanya  kelemahan pada fungsi regularend  (fungsi mengatur)  namun lebih menekankan pada fungsi Budgetair  (sumber keuangan),  terja­dinya interprestasi istilah-istilah dan pasa/-pasal yang masih bias, serta banyak peratur­ an yang masih berada diluar undang-undang perpajakan.Pada reformasi pajak yang kedua pada tahun 199-1 terjadi pembaharuan sistem perpa­jakan rasional (PSN), sebagai antisipasi terhadap menurunnya  penerimaan  keuangan negara. Dari pembahanian sistem perpajakan  nasional  menghasilkan  perubahan  UU Nomor 7 tahun 1983 menjadi undang-undang nomor 10 lahun 199-1 tentang pajak peng­ hasi/an. Diperlukan  pemahaman  wajib  pajak  terhadap  perubahan peraturan  perun­ dangan tentang pajak penghasilan. Hanya dengan p emahaman yang daltm1wh.1aka akan mempermudah bagi para  wajib pajak  untuk mematuhi kewajihan pajaknya ! ), Artikel  ini mengetengahkan hasil penelitian  tentang p emahaman para  111a.J i;l) pajak  tertha­ dap perubahan  perundang-undangan   dan peraturan pajak khususnya  terhadap  UU No. 10 tahun 199-1 tentang pajak  penghasilan di wilayah Kantor Pelayanan  Pajak Sidow:fo. Hasil   penelitian menunjukan   bahwa   pemahaman    wajib   pajak    lerhadap   penerapan undang-undang   nomor   JO  tahun   199-1  baik  dan  te1:/adi   ha/ yang   signijikan   antara undang-undang nomor  JO tahun 1994 dengan tingkat p emahaman  wajib pajak  di wilayah Kantor  Pelayanan Pajak Sidoarjo.
AKUNTANSI PAJAK PENGHASILAN (PERNYATAAN STANDAR AKUNTANSI KEUANGAN N0.46)
Authors: Riduwan Akhmad
Published: February 2017

Pada tanggal 20 Desember 1997, Komite S1tandat Akuntansi Keuangan Ikatan Akuntan Indonesia (IAI) menyetujui Pernyataan Standar Alluntansi Keuangan (PSAK) No.46 tentang ''Akuntansi Pajak Penghasilan ". PSAK tersebut kemudian disahkan oleh Pengurus pusat IAI pada tanggal 23 Desesmber 1997. PSAK No. 46 mengatur tentang penyajian pajak penghasilan pada laporan keuangan, pertanggungjawaban konsekuensi pqjak pada periode berjalan  dan periode  mendatang, serta  pengungkapan  informasi yang berhubungan dengan pajak penghasilan.Bagi perusahaan yang go public, PSAK No.46 berlaku secara efektif untuk penyusunan dan penyajian laporan keuangan yang mencakup periode laporan yang dimulai .pada atau setelah tanggal 1 Januari 1999. Sedangkan bagi perusahaan lainnya dimulai pada atau setelah .tanggal 1 .Januari 2001, walaupun penerapan lebih dini sangat dianjurkan.
ANALISIS STRATEGI PENINGKATAN EKSPOR KAYU OLAHAN DI JAWA TIMUR
Authors: Djawoto Djawoto
Published: February 2017

Dalam perkembangan dunia bisnis, persaingan adalah bukan suatu hal yang baru. Perkembangan sektor industri tidak luput dari masalah persaingan. Persaingan dapat mendorong atau menghambat perkembangan suatu industri. Banyak industri yang bangkrut akibat persaingan yang ketat tapi tidak sedikit pula yang mampu bertahan bahkan terus berkembang. Persaingan dalam industri berakar dalam struktur ekonomi yang mendasarinya dan berjalan diluar perilaku pesaing-pesaing yang ada. Keadaan persaingan dalam suatu industri bergantung pada lima kekuatan pokok yaitu : pendatang baru potensial, produk pengganti, pemasok, pembeli, para pesaing industri. Kelima kekuatan persaingan tersebut menentukan itensitas persaingan dan kemampuan untuk menghasilkan laba dalam industri. Kekuatan yang paling besar akan menentukan dan menjadi sangat penting dari sudut pandang perumusan strategi.
TINJAUAN YURIDIS PRAKTIK GADAI TOKO EMAS BERSTATUS YAYASAN/KOPERASI.
Authors: Soeprapti Soeprapti
Published: February 2017

Dalam kehidupan masyarakat yang kompleks, hukum dan ekonomi saling mempengaruhi, bahkan dalam praktek antara masyarakat yang kompleks, keduanya adakalanya tidak sinkron, dalam arti kadang kala terjadi penyalah gunaan praktek perekonomian tidak sesuai dengan aturan hukum. Seperti masalah yang dijumpai penulis tentang usaha dagang emas yang berfungsi pula secara ganda sebagai usaha praktek gadai. Masalahnya menjadi komplek karena kelengkapan admi-nistratip usaha gadai tersebut sudah menyangkut aspek hukum yang berkaitan dengan masya-rakat. Dampak timbulnya akibat hukum dari praktek gadai ini adalah sangat relevan untuk dicermati.
KENDALAPENGEMBANGANPERBANKAN BAGI HASIL DI INDONESIA
Authors: Sapari Sapari
Published: February 2017

Sejak diberlakukannya  Undang undang No. 7 tahun  1992 tentang Perhankan , hingga dewasa ini telah beroperasi sebuah bank umum syariah : Bank  Muamalat  Indonesia dengan  37  kantornya ,  73 bank-bank perkreditan   rakyat  syariah,  di  samping  lembaga­-lembaga keuangan syariah lain, yaitu tidak kurang dari 1.300 lembaga -lembaga keuangan mikro yang disebut Baitul Maalwa Tamwil (BMT), dua buah asuransi : Takaful Umum dan Takaful Keluarga, sebuah Islamic Multifinance : HNI Faisal Islamic Finance Company dan sebuah rekmdana : PT Danareksa. Sebagian masyarakat menilai bahwa perkembangan lembaga-lembaga keuangan syariah tersebut sangat lamban, peranan lembaga-/embaga ini secara kuantitat f kecil, be/um mencapai 1% dari total volume usaha lembaga-/embaga keuangan nasional . Demikian pula pengaruhnya terhadap kegiatan ekonomi rakyat yang masih sangat  kecil, hat ini disebabkan operasional perbankan syariah di Indonesia menghadapi kendala yang memerlukan pemecahan, kendala terpenting adalah kurangnya perangkat hukum, masalah sekuri­ tisasi dan masalah sumber daya insani. Maka dalam upaya pengembangan perbankan syariah diperlukan pengembangan infrastruktur berupa aturan perundang -undangan yang mengadopsi prinsip-prinsip syariah, instrumen pasar keuangan ,\yariah nasional dan fembaga penelitian dan pengembangan perbankan syariah yang juga berjimgsi sebagai pusat informasi dan pelatihan.
KEBIJAKSANAAN PEMERINTAH DALAM MEMANTAPKANHUBUNGANPERBURUHAN PANCASILA PADA ERA REFORMASI
Authors: Rais Soenyoto
Published: February 2017

Peningkatan kualitas perlindungan di sektor tenaga kekerja dilaksanakan dengan pembangunan sumber daya manusia yang peoleoriemted, yang kemudian di kembangkan pada "Model Pembangunan Daya Saing atau Competitive Development, dengan dasar pada Community Based Resources Management. Keberhasilan model Competitive ini akan  tercipta ethos kerja yang tinggi sebagai kunci kemampuan  masyarakat  agar mampu  mengelola don memobilisasi sumber-sumber kekayaan alam setempat untuk ditingkatkan kegunaannya dan manfaatnya
INFORMASI AKUNTANSI UNTUK MENENTUKAN BARGA JUAL
Authors: Soebandi Soebandi
Published: February 2017

The management accounting system produces information for internal users, whereas the financial accounting system produces it for external users. Thus, management accounting could be properly called internal accounting. Specially, management accounting iden­ tified, collects, measures, classifies, and reports information that is usefal to managers in planning,  controlling and decision making.The managers decision making likes price policy . The information for price policy are cort of goods manufactured statement, financial  statement, operating expenses statement.
PENGARUH KARAKTERISTIK BISNIS, PRODUKTIVITAS DAN MODAL KERJA TERHADAP KINERJA KEUANGAN PT. BARATA INDONESIA
Authors: Wiyoto Endut
Published: February 2017

Measuring company,s financial performance is fundamental to know the company’s succes in developing its business. First of all we have to know the company’s ability, operations, business characteristics, productivity, and its works capital.Operational ability and business characteristics has been significantly affect the compa-ny’s productivity and works capital, and brings together it would affect company’s finan-cial performance. Demands report inflow, production selling and financial report are guidance for the company’s financial per-formance measurement.
ANALISIS PERBEDAAN MOTIVASI KERJA ANTARA PEDAGANG KAKI LIMA DENGAN NELAYAN DI SURABAYA
Authors: Martoatmodjo Soebari
Published: February 2017

Artikel ini meneliti hubungan antara unsur-unsur motivasi yang terdiri dari kebutuhan fisiologis, kebutuhan keamanan, kebutuhan sosial,  kebutuhan penghargaan, serta kebutuhan aktualisasi diri terhadap motivasi kerja pedagang kaki lima dan para nelayan di Surabaya.Semenjak krisis ekonomi yang berjangkit di Indonesia sejak tahun 1997 sampai dengan saat ini, LPM STIESIA telah memberdayakan kelompok-kelompok yang bekerja di sektor informal seperti disebutkan di muka. Pelaku-pelaku ekonomi rakyat ini ternyata tahan terhadap goncangan-goncangan ekonomi yang terjadi, sehingga peneliti tertarik untuk meneliti motivasi mereka bekerja untuk mempertahankan hidup mereka di kota besar seperti Surabaya ini. Hasil penelitian ini diharapkan dapat digunakan sebagai bahan evaluasi untuk melakukan pemberdayaan lebih lanjut bagi mereka, sehingga mereka dapat mengembangkan usahanya.
KOMPOSISI PORTOFOLIO OPTIMAL ANTAR SEKTOR SAHAM DI PT. BURSA EFEK JAKARTA
Authors: Nunnalina Radna , Wabdab Rofiqab , Bacbtiar Yanuar
Published: February 2017

This research aims to describe optimal composition among share sector at Jakarta Stock Exchange (JSX). This research used share  return  data from  the  most  active  weekly trading company at JSX  This research  used Mean  Variance Model  (M-V Model)  to show the optimal  invesment diversification (portfolio) among share sectors, so it can  help investors in making decisions concerning invesments at JSX. Looking at the optimal composition of share, investors can minimize the risk of capital and maximize their return from capital investment result at Jakarta Stock Exchange.
REALITAS FUNGSI PENGAWASAN DALAM PENYELENGGARAAN MANAJEMEN KORPORASI PEMERINTAH, BUMN, KOPERASI DAN SWASTA
Authors: Harman Glendoh Sentot
Published: February 2017

Pergantian abad XX ke abad XX! di Indonesia ditandai peristiwa-peristiwa besar dalam bidang ekonomi yang semakin terpurok dan peristiwa-peristiwa besar di bidang politik dalam rangka reformasi sebagai upaya mewujudkan cita-cita pemerintahan  menjadi bersih, berwibawa, demokratis bebas dari koropsi, kolusi dan nepotisme (KKN) dalam rangka mencapai masyarakat adil dan makmur berdasarkan Pancasi/a dan Undang­ undang Dasar 1945. Dalam manajemen, baik manajemen bisnis  maupun  manajemen publik sejak awal diperkenalkan oleh dua tokoh  manajemen terkenal yaitu Fayol dan Taylor yang kemudian disusul ilmuwan lain bahwa fangsi pengawasan  diharapkan mampu mengatasi adanya kesa/ahan. penyimpangan. penye/ewengan , kebocoran, cacat, kecurangan dan sebagainya sehingga pe/aksanaan kegiatan-kegiatan untuk  mencapai tujuan yang  telah ditetapkan sesuai dengan perencanaan.KKN te/ah merajale/a di Indonesia, bahkan pemah diinformasikan bahwa Indonesia berstatus penyandang gelar sebagai negara yang tingkat koropsinya  tinggi. Berangkat dari kondisi ini, penulis mengangkat judul Realitas Fungsi Pengawasan Dalam Penyelengga-raan Manajemen Korporasi sebagai  kepedulian  dalam  memecahkan masalah dan mencari jawaban atas pertanyaan bagaimana cara melaksanakan fangsi pengawasan  dalam  korporasi pemerintah,  BUMN, koperasi dan swasta .
FAKTOR-FAKTOR DOMINAN YANG MEMPENGARUHI UANG BEREDAR 1990-2000 (Hubungannya dengan Kurs dan Inflasi)
Authors: Martawijaya Suradi
Published: February 2017

Praktek kebijaksanaan moneter yang ditempuh oleh pemerintah akhir-akhir ini, terutama ditunjukkan untuk mengendalikan nilai rupiah dengan mengandalkan "monetary trans­ mision ", seperti mengendalikan "base money" melalui "open market operation" misal­ nya dengan penjualan SBI (Sertifikat Bank Indonesia). Sementara untuk mengendalikan ekspansi moneter, Bank Indonesia juga melakukan sterilisasi di pasar uang valuta asing, atau melakukan "open market operation" terhadap valuta asing. Kebijaksanaan tersebut sesungguhnya mengacu pada perubahan  jumlah uang beredar yang  secara  langsung atau tidak langsung berpengaruh terhadap nilai rupiah.Tujuan dari penelitian  ini adalah (1) untuk mengetahui perkembangan  berbagai factor yaitu aktiva luar negeri bersih, tagihan bersih pada pemerintah pusat, tagihan pada lem­ baga dan BUMN, tagihan pada perusahaan swasta dan perorangan yang mempengaruhi jumlah uang  beredar selama tahun 1990 sampai dengan 2000, (2) mengetahui trend faktor-faktor yang mempengaruhi jumlah uang beredar dan proyeksi atas faktor-faktor bersangkutan, seperti tertera pada tujuan nomer satu, dan (3) mengetahui korelasi antara jumlah uang beredar, tingkat bunga dan rate of inflation. Adapun manfaat dari hasii penelitian yang diharapkan adalah (I) sebagai informasi tambahan untuk pengambilan keputusan dalam bidang moneter dan (2) sebagai informasi bagi peneliti selanjutnya, untuk mengembangkan lebih lanjut.Penelitian ini menggunakan data sekunder dari tahun 1990 sampai dengan 2000 dari Statistik Ekonomi Keuangan Indonesia. Alat analisa yang digunakan adalah tabulasi, trend, dan regresi linier biasa.Hasil  analisa yang  diperoleh menunjukkan  bahwa  hubungan antara jumlah  uang beredar, tingkat bunga dan kurs berkorelasi positif  meskipun tidak terlampau erat. Sementara itu perkembangan faktor-faktor yang mempengaruhi jumlah   uang beredar relatif paralel, terutama sebelum pertengahan tahun 1997. Mulai  tahun  1998 pengaruhfaktor tagihan pada  pemerintah  pusat   terhadap  uang  beredar  melonjak  sangat  tinggi. Dan faktor-faktor lainnya meningkat dengan cukup berarti pula. Akan tetapi khususnya pada faktor tagihan pada perusahaan swasta dan perorangan, dan tagihan pada lembaga dan BUMN cenderung menurun sejak tahun 1998. Meskipun peranan perdagangan   internasional cukup besar dalam perekonomian nasional, tetapi faktor aktiva luar negeri bersih pengaruhnya  terhadap jumlah  uang beredar relatifkecil, hanya sekitar  10% - 20%. Bahwa sesungguhnya  tingkat injlasi sejak  tahun 1990 relatif stabil,  dan tetap di bawah dua digit,  sebagaimana  diprogramkan.  Hanya pada   tahun 1998 saja  yang  aneh,  ini merupakan  kasus yang  tak wajar.  Demikian juga   terhadap perkembangan   kurs mempunyai pola yang sama dengan tingkat bunga. Perkembangan )umlah  beredar cenderung meningkat, dan melonjak sejak tahun 1998. Mulai tahun 1999 sampai dengan 2000 rela­ tif tetap, tetapi pada  tingkat yang cukup tinggi.
PENGARUH DESAIN ORGANISASIONAL DAN LOCUS OF CONTROL TERHADAP PERILAKU MANIPULATIF DALAM PENETAPAN HARGA TRANSFER: SEBUAH EKSPERIMEN SEMU
Authors: Kumia Kumia
Published: February 2017

The objective of this study is to investigate the effect of organizational design and locus of control on the manipulative behavior in transfer pricing. Using a justice theory, it was hypothesized that organizational design has a significant effect on the intensity of manipulative behavior in negotiating transfer pricing. It was also hypothesized that the manipulative behavior intensity in negotiating transfer price would be higher for individuals whose locus of control is external than internal. Quasi experiment was conducted to collect data from practitioners and students. A number of I 99 partisipants were classified into two different groups on the bases of organizational design (fair and unfair).The results show that organizational design has a statisticaly significant effect on the manipulative behavior. This is consistent with the findings of prior research that study the effect of perceptua l justice on the behaviors in an organization. The results also indicate that individual variabel (locus of control) can moderate the effect of situational factor (organizational design) on the intensity of manipulative behavior in negotiated transfer price. This finding serves as important evidence about the effect of individual trait (locus of control) on the manipulative behavior in transfer pricing. The results of this provides important evidence about the role of organizational factors and individual trait (locus of control) in setting the policy of effective transfer pricing.
PENGADAAN GARAM BERIODIUM DI JAWA TIMUR DALAM RANGKA PENINGKATAN KUALITAS SUMBER DAYA MANUSIA
Authors: Harman Glendoh Sentot
Published: February 2017

Kebuaksanaan pemerintah mengenai pengadaan garam beriodium dalam rangka peningkatan kualitas sumber daya manusia sangat dirasakan penting, karena gangguan akibat kekurangan iodium (GAKJ) berbahaya bagi kesehatan  masyarakat.  Untuk mencegah penyakit karena gangguan akibat kekurangan iodium, masyarakat perlu  di didik dan di sadarkan agar selalu memperhatikan kesehatannya, mengkonsumsi garam beriodium sebagai salah satu kebutuhan pokok sehari-hari. Data  survei  pemetaan gondok tahun 1980 sampai dengan 1995 di Jawa Timur tercatat dari 5185 desa survei terdapat 1857 desa gondok berat, 641 desa gondok sedang, 1554 desa gondok  ringan dan 1133 desa non gondok. Sementara itu menurut Bad.an Pusat Statistik (BPS) bekerja sama dengan UNICEF memberikan informasi mengenai konsumsi garam beriodium di rumah tangga tahun 1995 - 1997 bahwa "Persentase rumah tangga di Jawa Timur yang mengkonsumsi garam beriodium cukup berada di bawah rata-rata nasional, pad.a tahun 199 7 baru sekitar 51 persen rumah tangga yang mengkonsumsi garam beriodium cukup, sementara secara nasiona/ angkanya sud.ah mencapai 62,I persen ". Penelitian BPS Propinsi Jawa Timur (1999) jumlah  keluarga yang mengkonsumsi garam beryodium sebanyak 59, 14 persen,  sedangkan tahun 1998 sebanyak 53, 71persen.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN PERUSAHAAN DAN PENGARUH TINGKAT KEPUASAN TERHAOAP PERILAKU PELANGGAN
Authors: Purnomolastu Purnomolastu
Published: February 2017

As a service company that should priorities service matter to be able to satisfy their customers, satisfaction issue could not he separated from to what extent the Company's performance was, so that food performance would render customers feel happy and would final v effect their behaviours. This research took John Robert Powers as an educational institution, in order to find out how jar the company performance will be able to affect work performance and furrther more would affect behaviour of their customers. The research applied multiple analysis regression to find out what factors that influence quality and performance  of company services, index of customer satisfaction to find out lo hat extent the customer satis/(1Cfion 1ras and analysis of chi square to find out the strength of customer effects on customer behaviour
PENGARUHPEMBANGUNANEKONOMITERHADAP EKSPOR NON MIGAS INDONESIA
Authors: Sarwedi Sarwedi
Published: February 2017

This study attempts to analyze the relationship between export volume, as the dependent variable, and economic structure, inflation, exchange rate of Rupiah against USD, export price, and foreign investment policy. In particular, the study examines the implication of economic structural changes on the supply of export of merchandises in Indonesia.The framework of analysis used in this study was developed following the studies of Muscatelli, et al (1992) and Riedel (19). The model employed is an Error Correction Model (ECM) developed by Lucas and applied in demand and supply factors in the determinants of NICs by Muscatelli, et al. (199]). The study did not only apply an ECM, but also employed some procedure s to account for some weaknesses in applied OLS standard procedure.The data used for the analysis were collected from various sources, such as Notes of the Indonesian Budget of Financial Planning and Disbursement (RAPBN), Economic Statistics and Indonesian Finance of Bank lndonesia (BI). Indonesian Statistics (BPS), and International Financial Statistic of International Monetary Fund (IMF). These secondary data were reasonably easy to collect. The data consisted of a time series form spanning from 1983.1 to 1997.I V In other world, the data were in the form of four­ monthly.The study found   that the conomic structure 1anrz.e had a positive effect both in the short-run and long-run, but its significance d1mm1 h d m long-run. Inflation was found to have a negative and significant relationship m the long-run but the significance lowered in the short-run with a nega tn·e e1_ ec1. Exchange rate, in the short-run, had a positive effect, but it had a negative effect m tht·I  n  -run In the shor t-run export supply of merchandises had a positive relation 1111h export price. but a negative relation in the long-run. Finally, the study found that jore1v1 1m·e tment policy had a positive and significant effect on export supply of merchandises .