bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA APARAT INSPEKTORAT DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH KOTA BITUNG
Authors: Maramis Lidya Anggiline , Wokas Heince
Published: August 2018

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing  ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence  ( X1) , independence  ( X2 ) , and ethics  ( X3 )  constant perceived or equal to zero  ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate  ( Y )  amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing  ( test f )  indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing  ( t test )  showed for the variable  ( X1 )  = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung,  ( X2)  = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and  ( X3 )  = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH
Authors: Bolang Marietta Sylvie , Sondakh Jullie J. , Morasa Jenny
Published: August 2018

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor  ( inspectorate )  and external auditor, Supreme Audit Agency  ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable  ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency  ( X1 ) , auditor’s independency  ( X2 )  and auditor’s experiences  ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PERAN KUASA PENGGUNA ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KEPULAUAN TALAUD
Authors: Kasili Sinthia Anelia , Saerang David P. E
Published: August 2018

This research aims to discover the effects of Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance. The research was conducted in the Talaud Regency, one of the Autonomy Regions in North Sulawesi. The samples were taken using purposive sampling. The research sample was the Authorized Officials of Budget Users in Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Kepulauan Talaud which were as many as 103 people.The Multiple Linear Regression, descriptive statistics, classic assumption test, correlation coefficient  ( R) , determination coefficient  ( R² )  and hypothesis testing  ( t test and F test )  were used to analyze the data. This method of analysis used the Software Statistical Products and Solution Services  ( SPSS)  version 20.0.The results of the research shows that the Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance both partially and simultaneously. Therefore, the hypotheses proposed in the research were accepted.Key words : Participation in Budget Preparation, Role of Authority of the Budget User, Regional Government Performance.
PENGARUH DISKUSI VERBAL DALAM REVIEW KERTAS KERJA AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR BPK RI PERWAKILAN SULAWESI UTARA
Authors: Marunduh Andrew , Mawikere Lidya
Published: August 2018

The implementation of accountability in public sector to the establishment of good governance and claen governance in Indonesia was increasing. There are monitoring, control, and inspection as three main aspects to support a good governance. BPK has responsibilities in controlling and giving opinion to the governance financial reports.This study purpose to find out the effect of the verbal discussion in audit working paper review, work experience and motivation to the performance auditors at BPK RI in North Sulawesi.This study chosen BPK RI in North Sulawesi as an object research with population amount was 65 auditors, taken from census method.The independent variables used in this study were verbal discussions  ( X1 )  as well as the dependent variable is the performance auditor  ( Y ) . This study uses simple linear regression analysis and the use of primary data in the form of questionnaires, whereas for hypothesis testing done partially.Based on the analysis results can be known results for the variable Verbal Discussion  ( X1 )   tcount= 5777 and significantly t= 0.000 and 2.000. From these results it can be seen that tcount> tTablecan be stated that HTableorefused and His received and a significant level of 0.000 <0.05 Therefore Verbal Discussion of significant effect on the Performance Auditor.Key Word: BPK RI, performance auditor
PENGARUH KOMITMEN ORGANISASI DAN PERAN MANAJER PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH DI KOTA MANADO
Authors: Pandelaki Leydi , Poputra Agus T.
Published: August 2018

Implementation of performance-based budgeting in government agencies in Indonesia, proclaimed through the enactment of Law No. 17 Year 2003 on State Finance and implemented in stages beginning in the budget 2005.Reformasi financial management resulted in a fundamental change in the financial management of the country / region. The research was conducted at the Regional Working Units Manado City Government. The study population was an employee who worked in Manado City Government on education. Samples were three and four echelons as the authorized users of government budget on education in the city of Manado. Officials in the city of Manado worked as secretary department / agency, department secretary, the head section, sub-section chief, the head of the field, sub-field head and section head who is considered able to describe the performance of each regional secretaries, departments and institutions as a whole technical area . This study aimed to determine the effect of organizational commitment and the role of manager of financial management on the performance of managerial work unit. Collecting data using primary data collection, namely the questionnaire by using purposive sampling technique. Samples were obtained from three-and four-echelon employees who work in regional work units Manado City Government who has served as secretary of the department / agency, the head section, sub-section chief, the head of the field, sub-field head and section head. Data analysis using SPSS software with five stages.First, descriptive statistics.The second phase, testing the quality of the data.The third phase, to test the assumptions of classical aberrations.The fourth stage, performing multiple regression analysis.And fifth stages, testing the hypothesis. The results showed that organizational commitment and significant positive effect on the performance of managerial work unit. While the role of manager of financial management has no effect and no significant effect on work unit performance.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nursaada . , Alexander Stanly , Budiarso Novi
Published: August 2018

Tujuan dari penelitan ini adalah untuk mengetahui seberapa besar pengaruh rasio keuangan Return On Equity, Debt to Equity Ratio, Current Ratio terhadap Dividen Payout Ratio baik secara simultan maupun parsial.Data dalam penelitian ini adalah data sekunder yang diperoleh melalui laporan tertulis berupa laporan keuangan perusahaan yang terdiri dari Neraca, Laporan Rugi/Laba, dan Laporan Perubahan Modal/Ekuitas yang diperoleh dari Bursa Efek Indonesia. Laporan Keuangan yang menjadi objek analisis diambil selama kurun waktu 2007-2010.Metode analisis yang digunakan adalah analisis regresi linear berganda, dan untuk pengujian hipotesis digunakan pengujian statistic uji F dan uji t. Dengan menggunakan Software Program SPSS Version 20,0 for windows.Pertama, statistic deskriptif. Tahap kedua, pengujian kualitas data. Tahap ketiga, melakukan uji penyimpangan asumsi klasik. Tahap keempat, melakukan analisis regresi berganda. Dan tahap kelima, melakukan pengujian hipotesis.  Kata Kunci: Rasio Keuangan, Dividen
ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA
Authors: Karinda Chrisman Youlli , Ilat Ventje , Mawikere Lidia
Published: August 2018

Belanja dalam Laporan Realisasi Anggaran Merupakan Komponen penting yang mengundang perhatian publik. Hal itu disebabkan karena masyarakat sebagai pemberi dana melalui pajak daerah yang mereka bayarkan berkepentingan untuk mengetahui apakah dana tersebut telah digunakan dengan semestinya, efisien, efektif, dan berorientasi pada kepentingan publik. Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja anggaran belanja dalam laporan realisasi anggaran pada Badan Pengelola Keuangan Dan Barang Milik Daerah Provinsi Sulawesi Utara dari Tahun Anggaran 2009-2012. Data yang digunakan adalah Laporan Realisasi Anggaran Tahun Anggaran 2009-2012. Dari hasil analisis yang terdiri dari analisis varians (selisih) belanja, analisis pertumbuhan belanja, analisis keserasian belanja, rasio efisiensi belanja dan rasio belanja daerah terhadap PDRB. Tahun 2009 terdapat selisih anggaran belanja sebesar Rp. 95.735.271.217,62, tahun 2010 Rp. 61.329.077.260,00, tahun 2011 Rp. 157.837.732.725,00, tahun 2012  Rp. 189.330.495.775,00. Tahun 2010 terjadi pertumbuhan realisasi belanja sebesar 9,96% dibanding tahun sebelumnya, tahun 2011 sebanyak 13,05%, tahun 2012 sebanyak 37,74%. Untuk analisis keserasian belanja, tahun 2012 rasio belanja operasi sebesar 69,013%, rasio belanja modal sebesar 19,795%, rasio belanja tak terduga 0,004%, rasio transfer bagi hasil 11,188%. Tahun 2009 realisasi belanja sebesar 91,53% dari yang dianggarkan, tahun 2010 hanya sebesar 94,88%, tahun 2011 hanya sebesar 89,07%, tahun 2012 hanya sebesar 90,34%.   Kata kunci : kinerja, anggaran,belanja.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MANADO (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO)
Authors: Tologana Evalin Yuanita , Kalalo Meily
Published: August 2018

Tujuan diadakannya penelitian ini adalah untuk mengetahui pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak orang pribadi di kota manado serta seberapa besar pengaruh tersebut.Penelitian tersebut dilakukan pada 100 wajib pajak orang pribadi yang berdomisili di daerah kecamatan  Malalayang dengan memberikan sejumlah pertanyaan dalam bentuk kuesioner yang diukur dengan skala likert.Metode penelitian yang digunakan dalam penelitian ini adalah analisis statistik deskriptif berupa analisis regresi linear sederhana  termasuk didalamnya untuk mengetahui koefisien korelasi dan koefisien determinasi untuk menguji hipotesis uji t. Data yang terkumpul dianalisa dengan menggunakan bantuan software sttistik SPSS version 17.Hasil analisis regresi yang diperoleh adalah Y = 13,428 + 0,367 X + e. Persamaan diatas memperlihatkan nilai dari koefisien X sebesar positif (0,367). Ini berarti variabel penerapan sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak. Apabila penerapan sistem administrasi perpajakan modern mengalami peningkatan maka kepatuhan wajib pajak orang pribadi juga akan meningkat dan sebaliknya. Dari hasil uji t diketahui thitung untuk variabel pengetahuan wajib pajak = 3,387 dan ttabel = 1,660. Jadi dapat dilihat bahwa thitung > ttabel maka H0 ditolak Ha diterima, juga dapat dilihat dari hasil signifikan < 0,05 maka H0 ditolak Ha diterima, artinya variabel sistem admininstrasi perpajakan modern berpengaruh   positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.
EVALUASI KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA
Authors: Rorong Shendi , Kalangi Lintje
Published: August 2018

A B S T R A K Tujuan penelitian ini ialah untuk mengevaluasi penerimaan pajak daerah terhadap pendapatan asli daerah dan untuk  mengetahui kontribusi pajak daerah terhadap pendapatan asli daerah Kabupaten Minahasa serta memproyeksikan kontribusi penerimaan pajak daerah tahun 2014. Hasil penelitian ini yaitu menunjukkan bahwa kontribusi pajak daerah terhadap pendapatan asli daerah sebesar 35,84 % pada tahun 2009. Tahun 2010 pajak daerah terhadap pendapatan asli daerah sebesar 37,34%. Pada tahun 2011 mengalami peningkatan pajak daerah terhadap pendapatan asli daerah  sebesar 42,33%. kemudian pada tahun 2012 pajak daerah terhadap pendapatan asli daerah mengalami peningkatan juga sebesar   46,36 %. Dan pada tahun 2013 pajak daerah  terhadap pendapatan asli daerah mengalami penurunan yaitu sebesar 37,24%. Dan berdasarkan data historis, proyeksi penerimaan kontribusi pajak daerah Kabupaten Minahasa pada tahun 2014 sebesar Rp.951.133.366,05. Kata kunci : Pajak Daerah , Pendapatan Asli Daerah, Penerimaan Pajak ABSTRACT  The purpose of this study was to evaluate the local tax revenue to local revenues and to determine the contribution of local taxes to local revenues as well as projecting the contribution of Minahasa District local tax revenue in 2014. Results of this research that indicates that the local tax contribution to local revenues by 35, 84% in 2009. year 2010 local taxes to local revenues amounted to 37.34%. In the year 2011 increased local taxes to local revenues amounted to 42.33%. later in 2012 local taxes to local revenues also increased by 46.36%. And in 2013 the regional tax on local revenue decreased by 37.24%. And based on historical data, the contribution of local tax revenue projections Minahasa district in 2014 amounted Rp.951.133.366, 05. Keyword : Local Taxes, Local Revenue, Tax Filing
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA
Authors: Hasannudin . , Wokas Heince
Published: August 2018

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.
LABA PER SAHAM DAN UKURAN : KARAKTERISTIK PEMBAYAR DIVIDEN ?
Authors: Pontoh Winston
Published: August 2018

ABSTRAK  Dividen merupakan salah satu komponen pengembalian yang sangat diharapkan oleh setiap investor selain keuntungan dari kelebihan atas harga saham. Selain itu, ukuran perusahaan dapat merupakan variabel yang berkontribusi dalam menentukan besarnya pembayaran dividen. Penelitian ini dilakukan pada 378 perusahaan yang terdaftar pada Bursa Efek Indonesia dalam periode 2009 sampai dengan tahun 2011 dengan menggunakan metode analisis regresi logistik dan metode uji beda rata-rata. Hasil penelitian ini menunjukkan bahwa laba per saham (EPS) berpengaruh signifikan terhadap jumlah pembayaran dividen, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Kontroversi atas ukuran perusahaan, diuraikan lebih lanjut berdasarkan jenis perusahaan pembayar dividen, dan ditemukan bahwa ukuran perusahaan merupakan salah satu karakteristik perusahaan pembayar dividen. Dengan menelaah lebih jauh variabel laba per saham, maka karakteristik yang muncul adalah bahwa perusahaan yang membayar dividen secara penuh memiliki nilai laba bersih yang tinggi dan memiliki jumlah saham beredar yang lebih sedikit. Dalam konfirmasi akhir, dapat diketahui bahwa, perusahaan-perusahaan yang membayar dividen bukan merupakan jenis perusahaan sapi perah. Kata Kunci : laba per saham, ukuran perusahaan, jumlah saham, laba bersih, dividen  ABSTRACT  Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study had samples for 378 companies listed in Indonesia Stock Exchange for period of 2009 till 2011, conducting logistic regression analysis and paired samples t test. The result of study shows that, earnings per share had significant relationship with the amount of dividend payent, while size of company had not. The controversy of size’s result is analyzed further based on companies who had paid the dividend, and found that, size of company is one of characteristics of companies who paid dividend. More analysis conducted to earnings per share, it is found that, companies who paid dividend have characteristics such as higher net income and less outstanding shares. In the last confirmation, this study found that, companies who always paid dividend were not a type of cash cow companies. Keywords : earnings per share, company size, shares amout, net income, dividend
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN ASURANSI DI BEI 2009-2012
Authors: Lambey Robert
Published: August 2018

The purpose of this study to know the influence of fundamental factors that ROA, DER, TATO, and CR on stock price. In this case the researchers used data in the form of financial statements food and beverage companies listed in Indonesia Stock Exchange (IDX). Researchers used a population of 10 companies listed on the Stock Exchange period 2009-2012. The data used financial statements are the financial statements that have been published in the Indonesian Capital Market Directory (ICMD) in 2013 and in www.idx.co.id. The analysis tool used is multiple regression analysis, t test, F test and the coefficient of determination was tested with the classical assumption. Based on the analysis of data it can be concluded that the variable DER and CR have a significant effect on stock price.
PENGARUH STRUKTUR KEPEMILIKAN, LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
Authors: Budiarso Novi Swandari
Published: August 2018

The purpose of this study was to determine the variables that contribute to financial distress at the manufacturing company. Another aim is to conclusion the solution for the financial distress, relation to the variable-variable: institutional ownership, liquidity and leverage.This  study  uses  secondary  data  obtained  from  Indonesia  Stock Exchange (BEI). During period 2010 to 2011. Data  used  in  this  study  include  financial  ratios  and ownership structure ratio. The  statistical  methods  used  to  test  the  hypothesis  is  logit model. The results of this study indicate that variable institutional ownership have a significant positif to financial distress, liquidity have a significant negative to financial distress, while leverage have no significant effect to financial distress
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA UD. NABILA JEPARA MEUBEL DAN UD. JEPARA FURNITURE
Authors: Simbawa Astyta Permata , Sondakh Jullie , Wokas Heince
Published: August 2018

The situation and current economic conditions impacted the intense competition among the companies of the world. Therefore, the company management needs to create a policy that refers to the creation of the efficiency and effectiveness of the company performance. The management needs the information as a basis for decision making, one of the types of information needed is the management of differential cost analysis information. In this observation, differential cost analysis is used to help management firm in the face of some of the alternatives that exist to make a decision to buy or produce its own by using half-finished wood as a raw material. The purpose of this observation was to analyze the differential costs in the decision to buy or produce own staple at UD Nabila Jepara Furniture and UD Jepara Furniture. The analysis method used in this research is descriptive method. Results of the assessment showed differential costs right a decision has been taken by management of UD Nabila Jepara Furniture and UD Jepara Furniture is producing its own because of differential gain a higher profit than buying from outside.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO)
Authors: Korua Devika , Sabijono Harijanto , Lambey Robert
Published: August 2018

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama North Manado during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process.
PENERAPAN TATA CARA PENCABUTAN PENGUKUHAN PKP SESUAI PERATURAN DIITJEN PAJAK NOMOR 12 TAHUN 2014 PADA KPP PRATAMA MANADO
Authors: Mangare Virgie
Published: August 2018

Tax is playing important role in economy of the country. Today, number of firms from big to small many have not been listed to KPP Pratama Manado. Directorate General of Taxation  Issues rule No.12 Tahun 2014 in order to grouping the sales limit and simplified the administration and controlling. Many business sector listed but have not been revocation and have sales under Rp. 4,8 Billion. The purpose if this research is to knowing that the application of rules Directorate General of Taxation No.12 Tahun 2014. Data analysis method uses is descriptive. To know the limit of the sales it need income statement. Tax fare and calculation method of income tax. The difference of tax which is deposited is quite large. The application of PP No.46 Tahun 2013 is really profitable because income tax which must be deposited is much smaller. Meaning the new rules is much simpler, and to make the government more easier to grouping the sales limit and the revocation of taxable enterprise. To improve service and improve administratif simplification as well as controling. KPP Pratama Manado should be more sosializing the new regulations.
EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA
Authors: Wantah Indah Helda , Saerang David P.E. , Mawikere Lidia
Published: August 2018

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.
Corpus Callosal Lipoma with Agenesis of Corpus Callosum- A Case Report
Authors: Mostafa Syeda Nazlee , Akhter Afroza , Sultana Tahera , Islam Md Nazrul
Published: August 2018

More than one half of intracranial lipomas are associated with varying degrees of brain malformations. Associated anomalies include agenesis of surrounding tissues, frontal bone defects or facial dysplasia and cerebral vascular defects. Agenesis of corpus callosum can be associated with a midline lipoma with or without calcification of its periphery. This developmental abnormality has an embryological basis. We observed this in 1 case, and as this is uncommon, are reporting this.Faridpur Med. Coll. J. Jan 2018;13(1): 47-49
Bilateral Schizencephaly with Septo Optic Dysplasia Rare Cause of Seizure Disorder
Authors: Bodiuzzaman MM
Published: August 2018

Schizencephaly is an extremely rare developmental birth defect characterized by abnormal slits or clefts in the cerebral hemispheres extending from the lateral ventricle to the cerebral cortex. The margins of the cleft are lined with heterotropic, dysplastic gray matter. The causes of schizencephaly are heterogenous and include teratogens, prenatal infarction/infections, maternal trauma, or EMX2 mutations. It is a central nervous system disorder with variable presentations. People with this disorder commonly have developmental delays, delays in speech and language skills, seizures disorder and problems with brain-spinal cord communication. This condition is present at birth and manifests early in life. This patient presented with seizure and growth retardation and investigation revealed bilateral Schizencephaly with Septo optic dysplasia.Faridpur Med. Coll. J. Jan 2018;13(1): 50-52
Is Heightened-Shoaling a Good Candidate for Positive Emotional Behavior in Zebrafish?
Authors: Franks Becca , Graham Courtney , Von Keyserlingk Marina A. G.
Published: August 2018

Zebrafish, a highly-social species of freshwater fish, are widely studied across many fields of laboratory science including developmental biology, neuroscience, and genomics. Nevertheless, as standard housing for zebrafish typically consists of small and simplistic environments, less is known about their social behavioral repertoire in more naturalistic settings. In particular, spontaneously occurring, socio-positive affiliative behaviors (e.g., social coordination and cohesion) that may be indicative of positive emotional experiences have rarely been reported or studied deliberately in zebrafish. Housing adult zebrafish (10 fish/tank) in large semi-natural tanks (110 L; n = 6) with sloping gravel substrate, rocks, and artificial plants, we observed a previously undescribed behavior: Distinct periods of spontaneous, synchronized, compact aggregations, what we call “heightened-shoaling”. This project aimed to quantify the characteristics of this distinctive behavior and compare parameters of heightened-shoaling to baseline periods (normal behavior) and pre-feed periods (feed-anticipatory behavior). First, across 4 days, we selected video-clips (100 s each) from within (i) instances of heightened-shoaling (n = 9), (ii) baseline periods (n = 18), and (iii) pre-feed periods (n = 18). For each of these video clips, we scan sampled every 10 s to determine fish orientations and location within the tank and agonistic behavior. Next, we used an all-occurrence sampling method to record the timing and duration of all episodes of heightened-shoaling behavior when tank-lights were on (8:00 h to 18:00 h) across 10 days. From the scan-sampling data, we found that compared to baseline periods, heightened-shoaling was characterized by increased shoal cohesion (p < 0.0001), increased adherence to the horizontal plane (p < 0.0001), decreased agonism (p < 0.0001), and no diving behavior (lower positions within the water column signal negative effect in zebrafish, p > 0.1). From the all-occurrence sampling data, we found 31 episodes of heightened-shoaling with instances observed in all six tanks and only a single case in which heightened-shoaling occurred in two tanks at the same time. The median episode duration was 7.6 min (Range 1.3–28.6). As the first systematic description of heightened-shoaling behavior, this research contributes to our knowledge of the range of zebrafish social dynamics living in naturalistic environments. Moreover, as a spontaneously occurring, protracted, affiliative behavior, heightened-shoaling appears to be a good candidate for future research into positive emotional behavior in zebrafish.
Graphene Nanoplatelets-Based Advanced Materials and Recent Progress in Sustainable Applications
Authors: Cataldi Pietro , Athanassiou Athanassia , Bayer Ilker S.
Published: August 2018

Graphene is the first 2D crystal ever isolated by mankind. It consists of a single graphite layer, and its exceptional properties are revolutionizing material science. However, there is still a lack of convenient mass-production methods to obtain defect-free monolayer graphene. In contrast, graphene nanoplatelets, hybrids between graphene and graphite, are already industrially available. Such nanomaterials are attractive, considering their planar structure, light weight, high aspect ratio, electrical conductivity, low cost, and mechanical toughness. These diverse features enable applications ranging from energy harvesting and electronic skin to reinforced plastic materials. This review presents progress in composite materials with graphene nanoplatelets applied, among others, in the field of flexible electronics and motion and structural sensing. Particular emphasis is given to applications such as antennas, flexible electrodes for energy devices, and strain sensors. A separate discussion is included on advanced biodegradable materials reinforced with graphene nanoplatelets. A discussion of the necessary steps for the further spread of graphene nanoplatelets is provided for each revised field.
Dynamic Observer Modeling and Minimum-Variance Self-Tuning Control of EDM Interelectrode Gap
Authors: Xin Bin , Li Shujuan , Yin Xincheng , Lu Xiong
Published: August 2018

The electric discharge machining (EDM) interelectrode gap directly determines the discharge state, which affects the machining efficiency, workpiece surface quality, and the tool wear rate. The measurement of the real-time varying interelectrode gap during machining is extremely difficult, and so obtaining an accurate mathematical model of the dynamic interelectrode gap will make EDM gap control possible. Based on p-type single-crystal silicon EDM, a flat-plate capacitance model is introduced to analyze the time-domain characteristics of the inter-electrode voltage in the breakdown delay phase. Further, we theoretically established a physical model of the interelectrode spacing d and the charging time constant τ of the plate capacitor. The least-squares fitting of the experimental data was used to determine the model coefficients, and in combination with the actual machining process, a minimum-variance self-tuning controller was designed to control the interelectrode gap in real time. The experimental verification results show that the established physical model can correctly predict the interelectrode gap in the actual machining process. The minimum-variance self-tuning controller improves machining stability, and eliminates the occurrence of the short-circuit state.
Multiple Signal Classification-Based Impact Localization in Composite Structures Using Optimized Ensemble Empirical Mode Decomposition
Authors: Zhong Yongteng , Xiang Jiawei , Chen Xiaoyu , Jiang Yongying , Pang Jihong
Published: August 2018

Multiple signal classification (MUSIC) algorithm-based structural health monitoring technology is a promising method because of its directional scanning ability and easy arrangement of the sensor array. However, in previous MUSIC-based impact location methods, the narrowband signals at a particular central frequency had to be extracted from the wideband Lamb waves induced by each impact using a wavelet transform. Additionally, the specific center frequency had to be obtained after carefully analyzing the impact signal, which is time consuming. Aiming at solving this problem, this paper presents an improved approach that combines the optimized ensemble empirical mode decomposition (EEMD) and two-dimensional multiple signal classification (2D-MUSIC) algorithm for real-time impact localization on composite structures. Firstly, the impact signal at an unknown position is obtained using a unified linear sensor array. Secondly, the fast Hilbert Huang transform (HHT) with an optimized EEMD algorithm is introduced to extract intrinsic mode functions (IMFs) from impact signals. Then, all IMFs in the whole frequency domain are directly used as the input vector of the 2D-MUSIC model separately to locate the impact source. Experimental data collected from a cross-ply glass fiber reinforced composite plate are used to validate the proposed approach. The results show that the use of optimized EEMD and 2D-MUSIC is suitable for real-time impact localization of composite structures.
Single-Class Data Descriptors for Mapping Panax notoginseng through P-Learning
Authors: Deng Fei , Pu Shengliang
Published: August 2018

Machine learning-based remote-sensing techniques have been widely used for the production of specific land cover maps at a fine scale. P-learning is a collection of machine learning techniques for training the class descriptors on the positive samples only. Panax notoginseng is a rare medicinal plant, which also has been a highly regarded traditional Chinese medicine resource in China for hundreds of years. Until now, Panax notoginseng has scarcely been observed and monitored from space. Remote sensing of natural resources provides us new insights into the resource inventory of Chinese materia medica resources, particularly of Panax notoginseng. Generally, land-cover mapping involves focusing on a number of landscape classes. However, sometimes a subset or one of the classes will be the only part of interest. In term of this study, the Panax notoginseng field is the right unit class. Such a situation makes single-class data descriptors (SCDDs) especially significant for specific land-cover interpretation. In this paper, we delineated the application such that a stack of SCDDs were trained for remote-sensing mapping of Panax notoginseng fields through P-learning. We employed and compared SCDDs, i.e., the simple Gaussian target distribution, the robust Gaussian target distribution, the minimum covariance determinant Gaussian, the mixture of Gaussian, the auto-encoder neural network, the k-means clustering, the self-organizing map, the minimum spanning tree, the k-nearest neighbor, the incremental support vector data description, the Parzen density estimator, and the principal component analysis; as well as three ensemble classifiers, i.e., the mean, median, and voting combiners. Experiments demonstrate that most SCDDs could achieve promising classification performance. Furthermore, this work utilized a set of the elaborate samples manually collected at a pixel-level by experts, which was intended to be a benchmark dataset for the future work. The measuring performance of SCDDs gives us challenging insights to define the selection criteria and scoring proof for choosing a fine SCDD in mapping a specific landscape class. With the increment of remotely sensed satellite data of the study area, the spatial distribution of Panax notoginseng could be continuously derived in the local area on the basis of SCDDs.
Recent Advances of Exciplex-Based White Organic Light-Emitting Diodes
Authors: Xiao Peng , Huang Junhua , Yu Yicong , Yuan Jian , Luo Dongxiang , Liu Baiquan , Liang Dong
Published: August 2018

Recently, exciplexes have been actively investigated in white organic light-emitting diodes (WOLEDs), since they can be effectively functioned as (i) fluorescent or thermally activated delayed fluorescent (TADF) emitters; (ii) the hosts of fluorescent, phosphorescent and TADF dopants. By virtue of the unique advantages of exciplexes, high-performance exciplex-based WOLEDs can be achieved. In this invited review, we have firstly described fundamental concepts of exciplexes and their use in organic light-emitting diodes (OLEDs). Then, we have concluded the primary strategies to develop exciplex-based WOLEDs. Specifically, we have emphasized the representative WOLEDs using exciplex emitters or hosts. In the end, we have given an outlook for the future development of exciplex-based WOLEDs.
Relative Intensity Noise of Hybrid Mode-Locked Bound Soliton Fiber Laser: Theory and Experiment
Authors: Luo Cheng-Jhih , Lai Yinchieh
Published: August 2018

Relative intensity noises (RIN) of mode-locked lasers are properties which are crucial for applications. In the literature, there have been plenty of theoretical/experimental studies on the RIN noises of passive/active single-pulse mode-locked lasers. Since some mode-locked lasers can also be operated under the bound-pulse mode-locking state, it is thus very interesting to further examine the RIN properties under bound-pulse mode-locking, and to verify if there are possibilities for RIN noise reduction as predicted by some previous theoretical works. The conventional analytical formula based on the soliton perturbation theory can no longer be applied due to the pulse shape complexity for the bound-pulse mode-locking cases. New theoretical tools for modelling general mode-locked lasers are eagerly awaited. In the present work, the RIN noises of an environmentally stable 10 GHz hybrid mode-locked Er-doped fiber laser capable of bound-soliton generation are experimentally investigated, and a novel theoretical method based on the linearized backpropagation approach is theoretically developed for calculating the RIN noise spectra of general mode-locked lasers. Both the theoretical and experimental results demonstrate that the RIN noise of the bound-soliton state can be lower than that of the single-soliton state by following the laser power scaling tendency.
Sizing Hybrid Energy Storage Systems for Distributed Power Systems under Multi-Time Scales
Authors: Liu Huanan , Li Dezhi , Liu Yuting , Dong Mingyu , Liu Xiangnan , Zhang Hong
Published: August 2018

With the rapid development of industry, more fossil energy is consumed to generate electricity, which increases carbon emissions and aggravates the burden of environmental protection. To reduce carbon emissions, traditional centralized power generation networks are transforming into distributed renewable generation systems. However, the deployment of distributed generation systems can affect power system economy and stability. In this paper, under different time scales, system economy, stability, carbon emissions, and renewable energy fluctuation are comprehensively considered to optimize battery and super-capacitor installation capacity for an off-grid power system. After that, based on the genetic algorithm, this paper shows the optimal system operation strategy under the condition of the theoretical best energy storage capacity. Finally, the theoretical best capacity is tested under different renewable energy volatility rates. The simulation results show that by properly sizing the storage system’s capacity, although the average daily costs of the system can increase by 10%, the system’s carbon emissions also reduce by 42%. Additionally, the system peak valley gap reduces by 23.3%, and the renewable energy output’s fluctuation range and system loss of load probability are successfully limited in an allowable range. Lastly, it has less influence on the theoretical best energy storage capacity if the renewable energy volatility rate can be limited to within 10%.
“Game Over, Man. Game Over”: Looking at the Alien in Film and Videogames
Authors: Keogh Brendan , Jayemanne Darshana
Published: August 2018

In this article we discuss videogame adaptations of the Alien series of films, in particular Alien: Colonial Marines (2013) and Alien: Isolation (2014). In comparing critical responses and developer commentary across these texts, we read the very different affective, aesthetic and socio-political readings of the titular alien character in each case. The significant differences in what it means to ‘look’ at this figure can be analyzed in terms of wider storytelling techniques that stratify remediation between film and games. Differing accounts of how storytelling techniques create intensely ‘immersive’ experiences such as horror and identification—as well as how these experiences are valued—become legible across this set of critical contexts. The concept of the ‘look’ is developed as a comparative series that enables the analysis of the affective dynamics of film and game texts in terms of gender-normative ‘technicity’, moving from the ‘mother monster’ of the original film to the ‘short controlled burst’ of the colonial marines and finally to the ‘psychopathic serendipity’ of Alien: Isolation.
Natural Gas Fugitive Leak Detection Using an Unmanned Aerial Vehicle: Localization and Quantification of Emission Rate
Authors: Golston Levi M. , Aubut Nicholas F. , Frish Michael B. , Yang Shuting , Talbot Robert W. , Gretencord Christopher , McSpiritt James , Zondlo Mark A.
Published: August 2018

We describe a set of methods for locating and quantifying natural gas leaks using a small unmanned aerial system equipped with a path-integrated methane sensor. The algorithms are developed as part of a system to enable the continuous monitoring of methane, supported by a series of over 200 methane release trials covering 51 release location and flow rate combinations. The system was found throughout the trials to reliably distinguish between cases with and without a methane release down to 2 standard cubic feet per hour (0.011 g/s). Among several methods evaluated for horizontal localization, the location corresponding to the maximum path-integrated methane reading performed best with a mean absolute error of 1.2 m if the results from several flights are spatially averaged. Additionally, a method of rotating the data around the estimated leak location according to the wind is developed, with the leak magnitude calculated from the average crosswind integrated flux in the region near the source location. The system is initially applied at the well pad scale (100–1000 m2 area). Validation of these methods is presented including tests with unknown leak locations. Sources of error, including GPS uncertainty, meteorological variables, data averaging, and flight pattern coverage, are discussed. The techniques described here are important for surveys of small facilities where the scales for dispersion-based approaches are not readily applicable.