bluuebunny/crossref_metadata_2025 huggingface dataset:
Metode Nonlinear Least Square (NLS) untuk Estimasi Parameter Model Wavelet Radial Basis Neural Network (WRBNN)
Authors: Santoso Rukun , Sudarno Sudarno
Published: August 2017

The use of wavelet radial basis model for forecasting nonlinear time series is introduced in this paper. The model is generated by artificial neural network approximation under restriction that the activation function on the hidden layers is radial basis. The current model is developed from the multiresolution autoregressives (MAR) model, with addition of radial basis function in the hidden layers. The power of model is compared to the other nonlinear model existed before, such as MAR model and Generalized Autoregressives Conditional Heteroscedastic (GARCH) model. The simulation data which be generated from GARCH process is applied to support the aim of research. The sufficiency of model is measured by sum squared of error (SSE). The computation results show that the proposed model has a power as good as GARCH model to carry on the heteroscedastic process.Keywords:Wavelet, Radial Basis, Heteroscedastic Model, Neural Network Model.
KAJIAN AKTIVITAS EKONOMI LUAR NEGERI INDONESIA TERHADAP PERTUMBUHAN EKONOMI INDONESIA PERIODE 1998-2014
Authors: Hawari Ryan , Kartiasih Fitri
Published: August 2017

Indonesia is a developing country which adopts an “open economic”. That caused Indonesia economic is strongly influenced by factors that come from outside of Indonesia. External factors in this research is referred to foreign debt, foreign direct investment, trade openness and exchange rate of rupiah with USD. The analytical method in this research used Vector Error Correction Model (VECM) which will focused on Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD). Based on result of IRF, exchange rate had a positive effect to economic growth, while foreign debt, foreign direct investment and trade openness had a negative effect to economic growth. Based on result of FEVD, shock on economic growth in Indonesia affected by economic growth itself (43.21%), followed by foreign debt (26.30%), trade openness (14.16%), foreign direct investment (8.29%) and exchange rate (8.04%) Keywords: economic growth, trade openness, VECM, IRF, FEVD
Unintentional Cannabis Intoxication in Toddlers
Authors: Claudet Isabelle , Mouvier Sébastien , Labadie Magali , Manin Cécile , Michard-Lenoir Anne-Pascale , Eyer Didier , Dufour Damien ,   for the Marie-Jeanne Study Group
Published: August 2017

BACKGROUND AND OBJECTIVES:

In France, cannabis consumption is illegal. The health impact of its increasing use and higher tetrahydrocannabinol (THC) concentrations is still poorly documented, particularly that of unintentional pediatric intoxications. We sought to evaluate the French national trend of admissions for unintentional cannabis intoxication in children over an 11-year period (2004–2014).

METHODS:

A retrospective, national, multicenter, observational study of a pediatric cohort. All children aged <6 years admitted to a tertiary-level pediatric emergency department (PED) for proven cannabis intoxication (compatible symptoms and positive toxicological screening results) during the reference period were included.

RESULTS:

Twenty-four PEDs participated in our study; 235 children were included, and 71% of the patients were 18 months old or younger. Annual admissions increased by a factor of 13. Hashish resin was the main form ingested (72%). During the study period, the evolution was characterized by a national increase in intoxications, younger intoxicated children (1.28 ± 0.4 vs 1.7 ± 0.7 years, P = .005), and more comas (n = 38) (P = .05, odds ratio 3.5 [1.02–11.8]). Compared with other intoxications, other PED admissions, and the same age population, cannabis-related admissions were greater. There was a potential link between the increased incidence of comas and increased THC concentration in resin seized in France over the period.

CONCLUSIONS:

Children are collateral victims of changing trends in cannabis use and a prevailing THC concentration. Intoxicated children are more frequent, are younger, and have intoxications that are more severe. This raises a real issue of public health.
Developing a multilingual literary magazine in an English-only policy environment
Authors: Kasula Alex Josef
Published: August 2017

The following article discusses the development and outcomes of a multilingual literary magazine, Olowalu Review, within an English-only policy in the United States. First, there is a review of current literature surrounding the ideas of monolingual policies in the US (the context of the article) and current research of the theory of translanguaging for multilinguals and its practice thus far in English language learning classrooms (ELL). The article elaborates on the analysis of translanguaging from Kasula (2016) and how this analysis helps to promote multilingualism. Next, there is a discussion on the achievement of the initial objectives of Olowalu Review, and how this acted as a first potential step in creating a translanguaging space for multilinguals to express themselves and making change towards a more multilingual language policy.
Felső nagymetszőfogak avulsiójának kombinált ellátása
Authors: Vajda Katalin , Fekecs Gergő , Muzsek Zsófia
Published: August 2017

Abstract:

Avulsion of the permanent teeth is one of the most serious forms of traumatic dental injuries, which endangers the patients’ quality of life. Therefore, the fast and proper treatment is crucial. In this case report we will discuss the supportive and definitive functional treatment and correct rehabilitation. The traumatic force can cause complex oral and maxillofacial injuries, which comprehensive treatment constitutes a major challenge for the dentist. Here we review functional restoration of dental injuries and their definitive aesthetic solution. Orv Hetil. 2017; 158(33): 1314–1318.
Material engineering for silicon tunnel field-effect transistors: isoelectronic trap technology
Authors: Mori Takahiro , Iizuka Shota , Nakayama Takashi
Published: August 2017

The tunnel field-effect transistor (TFET) is one of the candidates replacing conventional metal–oxide–semiconductor field-effect transistors to realize low-power-consumption large-scale integration (LSI). The most significant issue in the practical application of TFETs concerns their low tunneling current. Si is an indirect-gap material having a low band-to-band tunneling probability and is not favored for the channel. However, a new technology to enhance tunneling current in Si-TFETs utilizing the isoelectronic trap (IET) technology was recently proposed. IET technology provides a new approach to realize low-power-consumption LSIs with TFETs. The present paper reviews the state-of-the-art research and future prospects of Si-TFETs with IET technology.
MACHINE LEARNING IMPLEMENTATION FOR THE CLASSIFICATION OF ATTACKS ON WEB SYSTEMS. PART 1
Authors: Smirnova K. , Smirnov A. , Olshevska O.
Published: August 2017

The possibility of applying machine learning is considered for the classification of malicious requests to a Web application. This approach excludes the use of deterministic analysis systems (for example, expert systems), and based on the application of a cascade of neural networks or perceptrons on an approximate model to the real human brain. The main idea of the work is to enable to describe complex attack vectors consisting of feature sets, abstract terms for compiling a training sample, controlling the quality of recognition and classifying each of the layers (networks) participating in the work, with the ability to adjust not the entire network, But only a small part of it, in the training of which a mistake or inaccuracy crept in.  The design of the developed network can be described as a cascaded, scalable neural network.  The developed system of intrusion detection uses a three-layer neural network. Layers can be built independently of each other by cascades. In the first layer, for each class of attack recognition, there is a corresponding network and correctness is checked on this network. To learn this layer, we have chosen classes of things that can be classified uniquely as yes or no, that is, they are linearly separable. Thus, a layer is obtained not just of neurons, but of their microsets, which can best determine whether is there some data class in the query or not. The following layers are not trained to recognize the attacks themselves, they are trained that a set of attacks creates certain threats. This allows you to more accurately recognize the attacker's attempts to bypass the defense system, as well as classify the target of the attack, and not just its fact. Simple layering allows you to minimize the percentage of false positives.
МЕТОД ОЦІНЮВАННЯ ОЗНАК ЗАГРОЗ ІНФОРМАЦІЙНІЙ БЕЗПЕЦІ ДЕРЖАВИ У СОЦІАЛЬНИХ ІНТЕРНЕТ-СЕРВІСАХ
Authors: Молодецька-Гринчук К.
Published: August 2017

На сучасному етапі соціальні інтернет-сервіси перетворилися на дієвий інструмент комунікації учасників віртуальних спільнот – акторів. Також соціальні інтернет-сервіси використовуються для самоорганізації громадянського суспільства, координації з метою впливу на політичні й суспільні процеси у державі. У випадку поширення в соціальних інтернет-сервісах недостовірного контенту вони перетворюються на джерело загроз інформаційній безпеці особистості, суспільства, держави. Відсутність ефективних методик виявлення ознак загроз у соціальних інтернет-сервісах створює передумови для проведення інформаційних операцій в інтересах провідних держав світу чи зацікавлених осіб. Серед ознак загроз інформаційній безпеці держави виділено організацій, змістовні, маніпулятивні та оцінки профілів інформаційної безпеки акторів. Розроблено метод оцінювання ознак загроз, який ґрунтується на їх скалярній згортці по нелінійній схемі компромісів. Перевагами методу є застосуванням сучасних підходів до виявлення ознак інформаційних акцій у соціальних інтернет-сервісах, компроміс між частинними критеріями і оптимальність отриманого рішення за Парето. Проведено експертне оцінювання фахівців у галузі інформаційної безпеки для встановлення пріоритетності ознак загроз. Виконано експериментальне дослідження запропонованого методу оцінювання ознак загроз на прикладі реальної інформаційної акції. Отримані результати збіжні з висновками міжнародних організацій, що доводить його дієвість та ефективність. Застосування розробленого методу для функціонування системи забезпечення інформаційної безпеки держави у соціальних інтернет-сервісах дозволить автоматизувати процедури раннього виявлення загроз, підвищити її оперативність і швидкодію.
DYNAMICS OF CHANGES IN TEMPERATURE OF BATCH STERILIZERS WITH BACKPRESSURE
Authors: Klymenko O. , Petrenko V. , Tregub V.
Published: August 2017

The article describes the construction of dynamic subsystem logical and dynamic model for batch sterilizer with counter-pressure needed for the construction of programmer. To describe the dynamics of counter-pressure autoclave is used mathematical method that takes into account the sequence of the autoclave. Modeling scheme for areas of heating and shutter, and cooling area are programmed in MatLab with the the heat balance equation. There are circuit modeling temperature changes in banks in areas of heating and shutter speed and cooling section.
THE THERMOELECTRIC VACUUM CROCK-POT AND THE AUTOMATED WORKPLACE FOR ITS RESEARCH AS A CONTROL OBJECT
Authors: Hudz S. , Mazur A. , Kovalchuk D.
Published: August 2017

The technologies of thermal treatment in vacuum are widely used in various fields of production, in particular in the food industry, but their application at farms, hotels or a for domestic purposes is limited because of the big sizes, high cost of processing equipment and complexity of its management at realization of foodstuff processing. Products, made with use of vacuum technologies, keep much more useful substances because they aren't exposed to high-temperature processing and oxidation while preparation. Development and production of the small-sized equipment for realization of heat treatment processes of foodstuff in vacuum would create technical and economic conditions for implementation of temperature processing processes of foodstuff at farms, hotels and even at home that would promote creation of new food, development of new recipes and, in general, development of the new direction in cookery. So the article describes the problem of equipment construction for the process of thermal processing of food in vacuum such as cooking jam, concentration of juices and dairy products, distillation, drying, pickling, and the possibility of building inexpensive compact vacuum unit for the implementation of these processes (crock-pot) for use at hotels, farms and even for domestic purposes. The analysis of technological schemes for energy efficient evaporation process in vacuum crock-pot is provided. The developed technological scheme of vacuum crock-pot with thermoelectric converters and principle of its operation are considered. Microprocessor block diagram of a multichannel data acquisition system consisting workstation for investigation of thermoelectric vacuum crock-pot as a control object is presented and control algorithms helping to reduce energy consumption and to increase operational reliability in implementing processes and the quality of ready-made products are provided.
DEVELOPMENT OF A VIRTUAL 3D-SIMULATOR OF THE FEED PELLETING TECHNOLOGICAL PROCESS
Authors: Shcherbakov N. , Trishyn F.
Published: August 2017

The process of developing a virtual 3D simulator of the process of granulation of mixed fodders is considered. The consequences of errors in the operation of press granulator operators are considered. The difficulties associated with the training of high-tech and expensive equipment operators are described. The necessity and described difficulties of acquiring practical skills of working with such equipment at the training stage are substantiated. It is argued the need to introduce computer simulators in educational institutions in order to improve the quality of the acquired knowledge, form a complex decision-making skill for future operators of technological processes. The results of a survey on improving the efficiency of management of technological processes after the introduction of simulators at enterprises are considered. The data of the simulator market and its forecasts for 2017 by regions and types of the interface used are presented. The conclusion is drawn about the growing popularity of simulators based on the 3D interface. The advantage of using the 3D interface with respect to the 2D interface is substantiated. The types of immersion in the learning environment in various simulator interfaces are considered. The vulnerabilities of the 3D simulator are noted. The goal is to develop a 3D simulator for a press granulator operator. A solution of a set of tasks is proposed to achieve this goal. The plan for creating a simulator was developed. A detailed consideration of the development stages of the simulator is given. The possibilities of using the simulator being developed are considered. The possibility of developing a simulator of emergency situations is described. The relevance of this development is justified.
PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Widarsono Agus
Published: August 2017

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology.
PENGARUH PENERAPAN E-GOVERNMENT TERHADAP PELAKSANAAN TATA KELOLA PEMERINTAH DI PEMERINTAH KABUPATEN CIANJUR
Authors: Heryana Toni
Published: August 2017

This research has purposes to know how the implementation of e-government, implementation of the Government Governance and e-government influence on the implementation of the Government Governance in the Government of Cianjur. The population in this research is 58 (Fifty eight) OPD in the Government environment Cianjur. Based on purposive sampling is then used 26 (twenty six) OPD in the Government environment of Cianjur. Data collection was done through the dissemination of a questionnaire using the semantic defferential scale. To test the effect of e-government (X) with respect to the implementation of the governance of the Government (Y), then in this study used a simple linear regression. The final results of the research done indicates that the implementation of e-government on most of the Department, Agencies and Offices in Cianjur influence of 78,5% with respect to the implementation of the governance of the Department, Agencies and Offices in Cianjur. While the rest 21,5% is the influence of another factors outside of e-government.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Andriana Denny
Published: August 2017

This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant
MENGUAK “PANCER” INTEGRITAS AKUNTAN DENGAN FILOSOFI JAWA
Authors: Eltivia Nurafni
Published: August 2017

Accountant integrity is questioned, when fraud occurs which involves accountants as one of the actors. This paper seeks to explore the Javanese culture in interpreting the character of an accountant with integrity, with the philosophy Sedulur Papat Kalima Pancer. This philosophy means that every human being will be fully human with four energies without ignoring consciousness as the center of everything. There are four figures who are always present in the wayang called the punakawan who came from this philosophy. The character of each of the characters of a punakawan when put together reflects the character of the accountant who excels. Semiotics is a method used in this paper to uncover the "pancer" integrity of accountants in Javanese culture and to know the noble character of accountants repepted by the punakawan. The paper finds that the pancer of accountant integrity is consciousness, and accountants can become a superior person by prioritizing creativity, taste, intention, and work.
PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Safrida Eli
Published: August 2017

The purpose of this study was to analyze the effect of profitability on dividend policy, to analyze the effect of the company's growth to dividend policy, to analyze the effect on the company's profitability and growth dividend policy.The object of research companies listed in Indonesia Stock Exchange the period 2008-2011. The number of samples is 26 companies, the samples were taken by using purposive sampling method. Tools of data analysis using linear regression.The results obtained from the analysis of the data is positive and significant effect of profitability on dividend policy, growth companies positive but not significant effect on dividend policy, profitability and corporate growth and a significant positive effect on dividendpolicy.
DAMPAK PENYAJIAN KEMBALI EPS DAN CFPS TERHADAP RETURN SAHAM
Authors: Sinaga Imelda
Published: August 2017

The problem in this study is whether there is a positive influence of CFPS and EPS before and after restatement in giving positive impact on stock returns. The sample used in EPS before and after the restatement, while as many as 102 samples meanwhile CFPS before and after restatement using 82 sample companies listed on the Stock Exchange. Independent variables used in this study are the earnings per share and cash flow per share and the dependent variables used in this study is the stock return. Test equipment used in this study using multiple regression statistical model          The results of this study demonstrate that EPS before restatement did not impact significantly on the stock returns which indicates that investors have been aware that there is signal to improve the EPS before the restatement. EPS after restatement had no significant effect on return, this indicates that the new information is in accordance with the Market Efficiency hypothesis is that will make the market participants to react and take action to respond that new information. CFPS before and after restatement also had no significant effect on stock returns because investors do not use operating cash flow information as a basic for investment decisions. This can have implications on investors who use financial statements to make right decisions on the location of their assets in the companies that perform restatement as well for the company itself that financial report restatement can be made if it is seen as a form of commitment and sense of responsibility to the market to provide trustable information
PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG
Authors: Purnamasari Imas , Tanuatmodjo Heraeni , Yuliyanti Leni
Published: August 2017

The results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students.
PELAPORAN KERUGIAN PENURUNAN NILAI GOODWILL SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Authors: Nuryani Nunung , Samsudiono Ilham
Published: August 2017

This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms. The agency theory states that managers may take some advantages of information asymmetry and utilize the accounting methods choice for private motives. Consistent with the theory, the new accounting standard for goodwill has given some flexibilities to managers to act opportunistic. On the other hand, the signaling theory explains that goodwill impairment losses is considered as bad news by investors because it relates to the decrease of the firm’s ability to generate cash inflow in the future, that will ultimately affect the value of the firm.We find that the reporting incentive (income smoothing), firm performance, `and auditor quality affects the firm’s tendency to report goodwill impairment loss, while the debt covenant does not affect the firm’s tendency to report goodwill impairment loss. We also find that reported goodwill impairment loss affects the firm’s value.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Authors: Andriana Denny , Arina Raspati Nada
Published: August 2017

This study aims to determine the effect of profitability and public ownership on the timeliness of financial reporting. Determination of the sample using purposive sampling method with total samples obtained as many as 363 companies listed on the Indonesia Stock Exchange for the period 2011 to 2013. Data analysis techniques used in this study is logistic regression. The test results show that profitability significantly influence the timeliness of financial statement submission. While public ownership has no significant influence on the timeliness of financial statement submission.
PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP KINERJA AUDITOR INTERNAL
Authors: Widarsono Agus , Oktarina Mery
Published: August 2017

This study aims to examine the effect of locus of control and professional commitment on the performance of internal auditors at SMK ISO 9001: 2008 Certified in Bandung. This study consists of locus of control variables, professional commitment and performance of internal auditors. This research was conducted on internal auditors who worked at SMK Bersertifikasi ISO 9001: 2008 in Bandung. The method used in this research is verifikatif survey method. Sample technique used is saturated sample. The hypothesis proposed in this research is (1) locus of control positively affect the performance of internal auditors; (2) professional commitment has a positive effect on the performance of internal auditors; (3) locus of control and professional commitment together positively affect the performance of internal auditors. This hypothesis is tested using spearman rank correlation, whereas coefficient of determination used to know how big influence. From the research result, it can be concluded that: (1) locus of control has positive influence to internal auditor performance with determination value 1,2%. (2) professional commitment has a positive influence on the performance of internal auditors with 2.5% determination value. (3) locus of control and professional commitment have a positive influence on the performance of internal auditors with a value of 6.6% determination.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
Authors: Agustami Silviana , Rahman Adrian
Published: August 2017

The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies  listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth.
PERANAN ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN EFEKTIVITAS PEMERIKSAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BARAT I BANDUNG
Authors: Surjono Welly
Published: August 2017

Abstract. One of the products of tax regulation reform is the modernization of tax administration which includes among others the changes of the original organizational structure based on the type of tax into function, applying integrated tax administration system that can monitor the service process so that the service can be done quickly, transparently and accountability . Identify the problems discussed in this paper is how the administration of taxation, how the effectiveness of tax examination and how the role of tax administration in improving the effectiveness of tax examination At Kanwil DJP Jawa Barat I. The research method that will be used is descriptive method of analysis and verification method of analysis. The analysis tool that will be used is correlation coefficient analysis, coefficient of determination analysis, and t distribution test for hypothesis testing. Administration of taxation has been done to obtain the actual total score of 3199 compared with the ideal total score of 3640, meaning that employees express very well with the tax administration applied. The result of statistical analysis obtained, it shows a strong relationship and direction between tax administration with effectiveness of tax examination, determinant coefficient analysis obtained, it shows that tax administration can increase effectiveness of tax examination. T test results obtained, then accepted and rejected, meaning that tax administration plays a role in improving the effectiveness of tax examination.Keywords: Tax Administration; Tax Examintaion Abstrak. Salah satu produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan yang meliputi antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana administrasi perpajakan, bagaimana efektivitas pemeriksaan pajak dan bagaimana peranan administrasi perpajakan dalam meningkatkan efektivitas pemeriksaan pajak Pada Kanwil DJP Jawa Barat I. Metode penelitian yang akan digunakan adalah metode deskriptif analisis dan metode verikatif analisis. Adapun alat analisis yang akan digunakan adalah analisis koefisien korelasi, analisis koefisien determinasi, dan uji distribusi t untuk pengujian hipotesisnya. Hasil penelitian  menunjukkan hubungan yang kuat dan searah antara administrasi perpajakan dengan efektivitas pemeriksaan pajak, analisis  koefisien determinan menunjukkan bahwa administrasi perpajakan dapat meningkatkan efektivitas pemeriksaan pajak. Hasil Uji  t  diperoleh bahwa  administrasi perpajakan berperan dalam meningkatkan efektivitas pemeriksaan pajak.Kata Kunci: Administrasi Perpajakan; Pemeriksaan Pajak
ANALISIS PENGARUH SUKU BUNGA, PENDAPATAN NASIONAL DAN INFLASI TERHADAP NILAI TUKAR NOMINAL : PENDEKATAN DENGAN COINTEGRATION DAN ERROR CORRECTION MODEL (ECM)
Authors: Laksono T.Y. Roosaleh
Published: August 2017

Abstrak. Penelitian  ini  bertujuan  untuk  menganalisa  pengaruh  Suku  bunga,  inflasi, dan Pendapatan Nasional terhadap nilai tukar rupiah terhadap dollar baik hubungan keseimbangan jangka panjang maupun keseimbangan jangka pendek data empiris  tahun 1980-2015 (36 tahun) dengan menggunakan data sekunder. Metode  penelitian  yang  digunakan adalah regresi linier berganda  metoda OLS. Metoda penelitian ini menggunakan mendekatan dengan cointegration dan error correction model (ECM) dengan sebelumnya melallui beberapa tahapan pengujian statistic lainnya. Hasil dalam penelitian dengan cointegration (Johansen Cointegration test)   menunjukkan bahwa semua variable bebas (inflasi, pendapatan nasional dan suku bunga)  dan variable tak bebas (nilai tukar) telah terjadi hubungan keseimbangan (equilibrium) dalam jangka panjang, hal ini dibuktikan dengan hasil uji tersebut dimana nilai trace statistic sebesar 102.1727 jauh lebih besar dari nilai kritis (5%)  sebesar 47.85613.  Selain itu pula  hasil dari Maximum Eigenvalue Statistic yaitu dengan hasil sebesar 36,7908 lebih besar dari nilai kritis 5%. Sebesar 27,584434. Sementara hasil dari uji koreksi kesalahan model (ECM) bahwa hanya variable inflasi, suku bunga dan residual yang signifikan, sementara variable pendapatan nasional tidak signifikan. Hal ini yang berarti bahwa variable inflasi dan suku bungan mempunyai hubungan jangka pendek terhadap nilai tukar, hal ini terlihat dari nilai Probabilitas (Prob.) masing- masing variable dibawan 0,05 (5%), selain itu koefisien residual pada hasil uji ECM adalah -0,732447, hal ini menunjukan bahwa koreksi kesalah (error correction term) adalah sebesar 73,24% dan significant.
PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT
Authors: Fathurochman Tb. Aman
Published: August 2017

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit
IMPLEMENTASI PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI LABA OPTIMAL (STUDI PADA SENTRA UKM INDUSTRI BAKPIA DI WILAYAH MINOMARTANI SLEMAN YOGYAKARTA)
Authors: Sujarweni V. Wiratna
Published: August 2017

A business that wants to keep survive and compete in the global era  or AEC (Asian Economic Community) era particularly, should have the right strategies and policies in determining cost of production. The calculation on cost production has important roles in companies such as to determine the selling price, the right cost production can give optimum profit. The research aims are to identify and analyze the cost production price on SME Bakpia industrial by using regular methods applied by UKM during the time and by using methods based on accounting cost which are costing target and ABC (Activity Based Costing) method. Meanwhile we can gain the right cost production methods to have an optimum profit by identifying and evaluating the differences between  SME Bakpia that applied the methods of cost production and SME of Bakpia that did not apply the methods.The population in the research were SME Bakpia industry in Minomartani Sleman Yogyakarta. The research sampling used incidental sampling technique. The data used production data. This research was descriptive qualitative and comparative quantitative research by using descriptive analysis device and independent statistical test of t-test sample. The result obtained that from 30 Bakpia SME in Minomartani Sleman, only 13 SME of Bakpia set the selling price using cost production methods , meanwhile 17 SME of Bakpia set the selling price based on market price. The cost of Bakpia production based on SME calculation was 831.67 rupiahs per item, based on cost production of costing target was 729.17 rupiahs, meanwhile based on ABC method was 722.51 rupiahs. The recommended method to calculate cost production was ABC method because it had the lowest price of cost production, so the profit would be optimum. There is a difference profit between SME of Bakpia that applied the cost production methods and the SME that didn’t apply the cost production method. The Bakpia SME that did not use the cost production gained low profit than the Bakpia SME used the cost production calculation
Clinical study of acute intestinal obstruction in tertiary care centre
Authors: Daddenavar Vikas M. , Mirji Pramod , Kalburgi Ishwar
Published: August 2017

Background: Acute intestinal obstruction is one of common abdominal emergencies and is associated with significant morbidity and mortality, especially if it progresses to bowel ischemia. The aim of this study is to analyse various modes of presentation of acute intestinal obstruction in both children and adult age group, etiopathogenesis, various therapeutic modalities of treatment and to accomplish operative management and anticipate the post-operative complication.Methods: Fifty consecutive patients of all age groups presenting with acute intestinal obstruction were admitted in SN Medical College HSK hospital were taken randomly and managed between February 2013 to February 2016. A detailed examination was done as per proforma after admission. Plain X-ray erect abdomen was done in all cases except inguinal hernias with obstruction.Results: Mean age distribution was 35.4 years. Incidence in male was more compared to female. Pain abdomen was found in 39 (78%), vomiting in 35 (70%), distension abdomen in 29 (58%) and constipation in 26 (52%) patients as main complaint. Commonest cause was postoperative adhesions. Mean duration of stay in hospital was between 1-5 weeks (average 2 weeks).Conclusions: All age groups were involved. More commonly found in males than females. Main complaint was pain abdomen followed by vomiting, distension and constipation. Plain X-ray abdomen and ultrasonography were important. Pathology ranged from simple bands to malignant obstruction. Postoperative adhesions were the commonest cause of obstruction. Earlier the presentation better the outcome was found.
Clinical study of enterocutaneous fistula
Authors: Garale Mahadeo Namdeo , Takalkar Yogesh Prabhakar , Venkatramani Karthik
Published: August 2017

Background: An enterocutaneous fistulae (ECF) may be challenging to manage due to the large volume of fluid losses, that may result in severe dehydration, electrolyte imbalances, malnutrition and sepsis. It is imperative that this group of patients receive adequate nutrition, as malnutrition and sepsis are the leading cause of death.Methods: This descriptive study was conducted prospectively in the Department of Surgery between September 2004 and August 2010. Patients whom develop ECF after surgery were included in the study while patients with esophageal, biliary, pancreatic, and perianal fistulas were excluded. The description of fistula included cause, anatomical location, fistula output, complications, and outcome. Fistula output was quantified by direct measurement, in the presence of drain or by calculating number of dressing pads soaked per day. To examine the statistical significance of association between attributes, Chi-square test and Fisher's exact test were used. A probability value of less than 5% (P < 0.05) was considered significant.Results: A total of 42 patients were included in the study, of which 23 were males and 19 were females and the male:female ratio was 1.2:1. Most patients with ECF were aged 41-50 (mean age, 44.23±2.72). Of the 42 patients, 9 patients had colonic fistula and the remaining had small intestinal fistula; 16 ileal, 5 duodenal, and 12 jejunal. There were 22 patients with high-output fistula as compared to 20 patients with low output fistula. Mortality was significantly higher in patients with males, age >60 years, high-output fistula, mesenteric ischemia as underlying pathology, serum albumin <2.5g/dl and re-surgery.Conclusions: Early diagnosis and stabilization form key aspects of management of ECF as most patients are managed conservatively. Prompt nutritional supplementation alters the outcome of this disease. High output fistulae required mostly surgical management and had high morbidity and mortality.
VESTIR-SE À BOA MORTE: APONTAMENTOS SOBRE O VESTUÁRIO EM IRMANDADES NEGRAS RELIGIOSAS NA REGIÃO RECÔNCAVA DA BAHIA
Authors: Penteado Júnior Wilson Rogério , Ribeiro Vanhise Da Silva
Published: August 2017

Este artigo analisa a roupa enquanto importante elemento que circunscreve a lógica social, ao mesmo tempo em que guarda importância histórica, de duas Irmandades existentes na atualidade: a Irmandade de Nossa Senhora da Boa Morte da cidade de Cachoeira e a Irmandade de Nossa Senhora da Boa Morte da cidade de São Gonçalo dos Campos, ambas situadas no estado da Bahia. Embora muito se tenha escrito sobre irmandades negras religiosas no Brasil, sobre diferentes épocas e contextos, resultando interessantes e reveladores estudos, é curioso que pouca atenção tenha sido dada à dimensão do vestuário no âmbito das relações socialmente vividas em tais instituições. Para o desenvolvimento deste artigo, são apresentados apontamentos a partir de dados etnográficos que evidenciam aspectos importantes vividos no contexto das irmandades partindo do vestuário como prisma privilegiado de análise.
Transformasi hukum Islam dalam hukum perbankan syariah di Indonesia
Authors: Baehaqi Ja’far
Published: August 2017

Islamic law and Islamic banking law are two different entities, although both are substantially identical. This paper seeks to answer the question related to the transformation of Islamic law in Islamic banking law in the context of positivization of law. The study focused on the dialectic of Islamic law and national law in the formulation of Islamic banking law. With a history of regulatory approach, this study found that transformed the Islamic banking law is aspects of shariah compliance, is not Islamic law referred to in fikih muamalah. Sharia compliance is dynamic both in terms of substance, structure and culture.   Hukum Islam dan hukum perbankan syariah merupakan dua entitas yang berbeda, meskipun secara substansial keduanya identik. Makalah ini berupaya menjawab persoalan terkait transformasi hukum Islam dalam hukum perbankan syariah dalam konteks positivisasi hukum. Kajian difokuskan pada dialektika hukum Islam dan hukum nasional dalam formulasi hukum perbankan syariah. Dengan pendekatan sejarah perundang-undangan, kajian ini menemukan bahwa yang ditransformasikan dalam hukum perbankan syariah adalah aspek kepatuhan syariah, bukan hukum Islam sebagaimana dimaksud dalam fikih muamalah. Kepatuhan syariah ini bersifat dinamis baik dari sisi substansi, struktur maupun kultur.
Reformulasi ijtihad dalam pembaruan hukum Islam menuju hukum nasional: Ikhtiar metodologis A. Qadri Azizy mentransformasikan fikih Timur Tengah ke Indonesia
Authors: Sumitro Warkum , Ali Fiqh Vredian Aulia
Published: August 2017

This study is an elaboration of creative minds of A. Qodry Azizy about reformulation of ijtihad thatwas developed through reformation of “ mazhab” and an eclecticism of national law. Researchers useda qualitative research with a research library approach through technical documentation. An offering ofreformulation of ijtihad of A. Qodri Azizy motivated by social and academical anxiety about theentity of life after reformation and the probability of social changes with the momentum of GBHN1999.Therefore, it is neccesarily a Guidelines about formulations on” fiqh” which is suitable by the contextof Indonesian. He started on the concerns of intention, an inner attitude and academical confidence inapplication of Islamic law through the agenda of reformation on “mazhab” and positivization ofIslamic law within the framework of development of national laws.
Aplikasi ayat-ayat bisnis dalam al-Qur’an pada pesantren enterpreneur: studi kasus di Pondok Pesantren Sidogiri Pasuruan
Authors: Toriquddin Moh.
Published: August 2017

This research discusses the application of Quran verses of business in Sidogiri boarding school, Pasuruan.It is aimed at explaining how verses of business in the Holy Quran are applied in the business ofSidogiri boarding school, Pasuruan. Qualitative research is applied. Data are analyzed through thematicinterpretation. The study shows that the application of verses of business in the Quran is a form ofworship. Professionalism and ethic of business in BMT UGT Sidogiri has already been well practiced asa form of worship which employs legal contract in Islamic law; application of principle of honesty(shiddiq), communicativeness (tablig), trustworthiness (amanah), and professional (fatanah) in runningbusiness as the manifestation of worship in Allah. Professionalism in business can be known from theuse of justice principle; the absence of additional money from customer, the guarantee of keepingcustomer’s privacy, and the modern system of money management which uses e-banking system. Ethicof business is such particular soft rejection towards customers and good service.
Otoritas hadis sirah sebagai referensi yuridis-dogmatis dalam Islam
Authors: Nirwana Dzikri
Published: August 2017

Muslims researchers make separation between legal traditions (ah}a>dith al-ah}ka>m) documented in theliterature traditions; and historical traditions (ah}ad> ith al-sira) are summarized in the literature of classicalIslamic historiography. But it turns out in a number of Sirah literature, there are some traditions ofAhk} am found. In contras, in the h}adith literatures, there are also found historical tradition. From here,it can be stated that the tradition has three dimensions at once; historical dimension, categorized ashadith Sirah; juridical dimension, identified as hadith Ahk} am; and historical and juridical dimension aswell. For this latter form, the hadith can be flexible and conditional, in the sense that when it is containedin the literature historiography, categorized as h}adith Sirah, and vice versa, as contained in the Hadithliterature in the form of juridical -dogmatic,- it is categorized as a hadith al-Ah}ka>m. Therefore, thehadith sira patterned in two functions; justification prophetic treatise (dala’> il Nabawiyya); and juridical -dogmatic arguments (dala>’il diniyyah). These two functions are the implications of the concept ofimitation of the Prophet as an integral whole, because its realization as a model of humanity , philosophicallycould not limited by space and time. Life events and behaviors Nabawiyya being operatedfrom childhood until the prophetic, always maintained from disobedience (‘ismah) , in addition to alsoendowed a number of advantages , as a sign that he is a ‘candidate’ prophets and apostles (irha>s)