bluuebunny/crossref_metadata_2025 huggingface dataset:
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Authors: Yulaikah Yulaikah , Ayem Sri
Published: July 2017

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a

performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives.

Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations.

Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN
Authors: Pujiasih Rofian , Wardani Dewi Kusuma
Published: July 2017

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue.

This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency .

Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .
PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING LOAN, NET INTEREST MARGIN, OPERATIONAL EFFICIENCY RATIO, LIQUIDITY TO DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Swasta Nasional Berstatus Devisa yang Terdaftar di Bank Indonesia Periode 2009-2011)
Authors: Bahri Muhammad Faisal
Published: July 2017

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Liquidity to Debt Ratio (LDR) terhadap kinerja perusahaan perbankan yang diproksikan dengan Return On Assets (ROA). Populasi penelitian ini adalah bank umum swasta nasional yang berstatus devisa yang terdaftar di Bank Indonesia periode 2009-2011. Terdapat 75 laporan keuangan dari 25 bank yang dapat dijadikan sampel penelitian selama tahun pengamatan. Hasil analisis menunjukan bahwa Net Interest Margin (NIM) berpengaruh positif terhadap Return On Assets (ROA) dan Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif secara signifikan terhadap Return On Assets (ROA), sedangkan Liquidity to Debt Ratio (LDR), Non-Performing Loan (NPL), dan Capital

Adequacy Ratio (CAR) tidak berpengaruh secara signifikan terhadap Return On Assets (ROA).

Kata Kunci : Rasio Keuangan, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio biaya Operasional terhadap Pendapatan Operasional (BOPO), Liquidity to Debt Ratio (LDR), Return On Assets (ROA).
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI TENTANG KONSULTAN PAJAK, DAN PERSEPSI TENTANG ACCOUNT REPRESENTATIVE TERHADAP MINAT DALAM MENGGUNAKAN JASA KONSULTAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA BANTUL
Authors: Munabari Fadheil Wiza , Aji Andri Waskita
Published: July 2017

This study aims to analyze the factors that affect the corporate taxpayers use tax consultant services. The independen variable in this research are knowledge of taxation, perception about tax consultant, and perception about account representative (AR) while the dependent variables is interest in using the services of a tax consultant. The data used in this research is primary data by using a questionnaire. The sampling technique is using purposive sampling. The subject of this research is corporate taxpayers registered In KPP Pratama Bantul by taking sample of 100 respondents. Respondent's answer in the questionnaire were analyzed using linear regression analysis using SPSS 19.00 for then be concluded. Based on the results of the data analysis, found that the tax knowledge of corporate taxpayer and perception abut tax consultant has a positive and significant effect on corporate taxpayer's interest of using tax consultant services. While perception about AR has not effect at all on the corporate taxpayer interest of using services of tax consultant.

Keywords: tax knowledges, perception, tax consultants, account representative, interest, tax consultant services, corporate taxpayers
PENGARUH SOSIALISASI PEMERINTAH DAN KEPEMIMPINAN LURAH TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN SENDANGSARI, PAJANGAN, BANTUL, DAERAH ISTIMEWA YOGYAKARTA
Authors: Supriasto Felix
Published: July 2017

This research was conducted to test the effect of a Government socialization variables and the leadership of the head of the tax paying public awareness of Earth and the buildings in the Sendangsari village, Pajangan, Bantul, Yogyakarta. This research use the dependent variable i.e. public awareness while the independent variable i.e. socializing the Government and the leadership of the head. The sampling technique used was purposive sampling. Purposive sampling technique (sample aims) is the technique of sampling conducted by taking samples and populations based on a certain criteria. Samples are only taken on the

territory of Sendangsari Village, Pajangan, Bantul, Yogyakarta. Data collection procedure using a questionnaire which was distributed for community taxpayers are filled by private persons. Analytical techniques used are multiple regression with SPSS 16.0 tools.

Based on the analysis of the data and the results of hypothesis testing on this research it can be concluded that the socialization of Government and the leadership of the head of influential positive significantly to the level of community awareness of paying taxes and the buildings, the ability of the regression equations in this research, to explain the magnitude of the variations that occur in variable 86.4%, 13.6% while explained by other variables not described by the researchers.

Key words: Socialization of the Government, the leadership of the head, and the awareness of paying taxes and building.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT
Authors: Utami Endang Sri
Published: July 2017

Public accounting profession is a profession that is expected to put confidence as

parties can conduct an audit of the financial statements and may be responsible for the

opinion given. Of the public accounting profession, the public expects that assessment

independent and impartial to the information presented by management companies in the

financial statements. This research was conducted with the aim to obtain empirical evidence

whether the factors ofcompetence, independence, professionalism, integrity auditor effect on

audit quality. T-test results showed that the factors of competence, independence,

professionalism auditors effect on audit quality. While factors do not affect the integrity of the

auditors on audit quality. The coefficient of determination indicates that the factors of

competence, independence, professionalism, integrity of the auditor is able to explain the

quality of audits by 85 %, while the remaining 15%is explained by other variables that are

not used in this study.
PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO
Authors: Utami Dini , Aji Andri Waskita
Published: July 2017

This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system.

Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows.

The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research.

Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN LOAN TO DEPOISIT RATIO TERHADAP PERUBAHAN LABA ( Studi Kasus Bank Konvensional Yang Terdaftar di BEI Periode 2009-2012)
Authors: Raifah Dita Nur , Erawati Teguh
Published: July 2017

This study discusses the changes in earnings and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2012. The purpose of this study was to determine whether the Capital Adequacy Ratio (CAR) , Non- Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has an influence on incomen changes.

The type of data in this study is secondary . Sampling in this study using purposive sampling method . Companies that used a sample of 24 banking companies listed in Indonesia Stock Exchange during 2009-2012. This research is quantitative , and statistical tests use the

test multiple linear regression.

By using regression analysis , it can be seen that the Capital Adequacy Ratio (CA ) , Non Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to

Deposit Ratio (LDR) has a significant effect on earnings changes . Partial test results , the Capital Adequacy Ratio (CAR) has a positive and significant effect on earnings changes . Non Performing Loan (NPL) had no effect on earnings changes . Operating Expenses Operating Income does not affect the income changes . Loan to Deposit Ratio (LDR) has a positive and significant effect on earnings changes.

Keywords : Capital Adequacy Ratio (CAR) , Non-Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the loan to deposit ratio (LDR) , and Income Changes .
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG
Authors: Budiantara Martinus , Nugraeni Nugraeni
Published: July 2017

The purpose of this study was to test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget goal clarity and decentralized structure.

Management accountable local government, can not be separated from local government budgets. In preparing the budget, the government has implemented the participation of each unit of work in preparing the budget. The key to effective performance is the participation of subordinate plays an important role in achieving these objectives. Budget goal clarity illustrate the scope of the budget stated clearly and specifically, and understood by those responsible for their achievement. The existence of a clear budget targets will allow employees to draw up budgetary targets. Budget goal clarity will help employees to achieve the expected performance, which by knowing the budget target performance levels can be achieved. The more decentralized structure of government organizations in the region, the higher the head SKPD performance in running the financial management area. This led to research in the field of local government budgets, to be relevant and important. The study population was 26 Unit (SKPD) in the city of Magelang with a total sample of 75 people consisting of employees of accounting and budgeting. Data was collected by questionnaire and analyzed using multiple regression analysis. The result is that participation in budgeting, budget goal clarity and structure of decentralization affect the improvement of managerial performance SKPD either partially or simultaneously.

Keyword: participation in budgeting, budget goal clarity, decentralized structure, managerial performance
PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012)
Authors: Novitasari Putri Meelyana , Suranta Sri , Setiawan Doddy
Published: July 2017

The purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends.

The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover.

The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside.

Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO.
ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014
Authors: Yoduke Ryfal , Ayem Sri
Published: July 2017

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul year's actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less.

Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014
Authors: Purnama Hari
Published: July 2017

Singer study aims to review the empirical buktik ABOUT determine the effect of profitability (ROE) The Company Value (PBV). For a review of empirical know buktik ABOUT influence Debt Policy (DER) Against Corporate Value (PBV). For a review of empirical know buktik ABOUT influence Dividend Policy (DPR) The Company Value (PBV). For a review of empirical know buktik ABOUT influence Investment Decision (PER) Against Corporate Value (PBV). For a review of empirical know buktik ABOUT influence profitability (ROE), Debt Policy (DER), Dividend Policy (DPR), and Investment Decisions (PER) operates simultaneously Against Corporate Value (PBV).

Research Variables The singer is the effect of profitability (ROE), Debt Policy (DER), Dividend Policy (DPR), and Investment Decisions (PER) and Corporate Value (PBV). Research Data Data operates is sekuder Form Manufacturing Company Financial Statements Year period 2010 - 2014. The analysis technique used is multiple linear regression WITH significance level of 5%.

Results showed profitability (ROE) and a significant positive effect Against Corporate Value (PBV). Debt Policy (DER) No effect Against Corporate Value (PBV). Dividend policy (DPR) and a significant positive effect Against Corporate Value (PBV). Investment Policy (PER) and a significant positive effect Against Corporate Value (PBV). Concurrent operating profitability (ROE), the policy Debt (DER), the dividend policy (DPR) and kebjakan Investments (PER) significantly Against Corporate Value (PBV). Effect profitability (ROE), the policy Debt (DER), the dividend policy (DPR) and kebjakan Investments (PER) The Company Value by 56.6% while the rest influenced by factors lying Its NOT SIGN Model Research hearts.

Keywords: Profitability, Debt Policy, Dividend Policy, Investment Policy and Corporate Value
ANALISIS EFEKTIFITAS DAN EFISIENSI PAJAK REKLAME, PAJAK PARKIR, PAJAK HIBURAN, PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANTUL
Authors: Erawati Teguh , Rahmawati Nyemas
Published: July 2017

This study aims to determine the growth and role of Advertisement Tax, Tax Parkir and Entertainment Tax on Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD) in Bantul. To determine the effectiveness and efficiency of the advertisement tax, Parking Tax, Entertainment Tax and Revenue First Regional (PAD) in Bantul. The variables of this research is the advertisement tax, Parkir Tax, Entertainment Tax Gross Regional Domestic Product (PDRB) and revenue First Regional (PAD). The research data is the data type sekuder years 2009 - 2014 was obtained from the study of literature, Dipenda Bantul and the Central Bureau of Statistics of Bantul.Teknik analysis is the analysis of the contribution, effectiveness, and efficiency. The results showed growth billboard tax ranging between 7.79% - 54.91%, or an average annual 18.09% advertisement tax contribution to the PDRB annually on average by 0,016%. While the contribution of the advertisement tax to PAD which is an average of 1.528%. Parkir tax growth ranged between 6.37% - 130.91% or an average annual 48.30% Parkir tax contribution to the GDP average of 0.00037%. While the contribution of tax revenue parking against average of 0.031%. The growth of the entertainment tax ranging between 7.78% - 98.24% Average 47.83% in terms of entertainment tax contribution to the PDRB average of 0.000217%. While the contribution of entertainment tax to PAD is the average per year amounted to 0.183% of the total revenue. Effectiveness analysis realization advertisement tax, tax and entertainment tax parking otherwise very effective, because the results of the calculation of the average in the past 6 years more than 100%. The results of the analysis of the efficiency of the advertisement tax, tax parking and entertainment taxes very own efficient, because the result of calculation of 10%, so it is very efficient because of below 60%, in terms of the cost of harvesting minimal can produce revenues advertisement tax, tax parking and entertainment tax maximum.

Keywords: Advertisement tax, Parking Tax, Entertainment Tax, Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD)
Pengaruh Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja Untuk Tujuan Opersional Dan Dampaknya Terhadap Kinerja
Authors: Primastiwi Anita
Published: July 2017

The aim of this study is to give empirical evidence about the influence of external pressure on the using of performance measurement system for operational purposes and the impact on the performance of public sector organizations. The samples were the SKPD’s and BUMD’s chairmen or chairwomen who lead the governmental services in Klaten Regency, and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data was analized by partial least square (PLS) with Smart PLS Version 3.0. The findings showed an empirical evidence that accountability demands from supervisors and specific (external) stakeholder groups do have positive and significant effect on the using of performance measurement system for operational purposes, but that general public or political attention does not affect to the using of performance measurement system for operational purposes. The finding also showed that using the system for operational purposes has no impact on performance.
TAX AMNESTY
Authors: Suyanto Suyanto , Intansari Pasca Putri Lopian Ayu , Endahjati Supeni
Published: July 2017

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported.

Keyword:

Tax Amnesty Program, Taxpayer’s Complience.
PENGARUH EFISIENSI BIAYA TERHADAP TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) DAN UNIT SIMPAN PINJAM (USP) (STUDI PADA KOPERASI DI SURAKARTA TAHUN 2015)
Authors: Hidayati Nurul Ulfah , Suranta Sri
Published: July 2017

This paper aims to determine the influence of cost efficiency by six proxies on each KSP and USP Cooperative which has been assessed by Dinas Koperasi and UMKM Surakarta in 2015 on the level of health of the cooperative based on the results of the cooperative health assessment. In total, KSP and USP Cooperative samples in this paper were 25 cooperative that have been assessed an implement RAT in 2016. This research method using a model of quantitative research. The data analysis technical use analysis of the ratio consisting of 6 ratios (BOAPB, BUSK, EP, RA, RMS, and KOP) is calculated with guidelines health assessment to generate score ratings healthy assessment cooperative on each ratios and multiple linear regression analysis with independent variable cost efficiency and the dependent variable levels of health cooperative. Based on the research it was found that the level of efficiency by 6 proxies KSP and USP Cooperative on average have sufficient predicates efficient. However, the results also found 2 of 6 proxies affect cost efficiency and 4 proxies do not affect the level of health cooperatives. Then, the results of the paper concluded that the cost efficiency 4 proxies has no the influence because the paper sample indicated divergence conducted by KSP and USP Cooperative, these statements are based on the data obtained and the analysis of the health assessment score of each ratio. Therefore, 4 proxies is not significant influence partially.
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI
Authors: Ayem Sri
Published: July 2017

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet.

The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations.

The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance.

Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances
PENGARUH KONDISI FUNDAMENTAL, INFLASI, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP HARGA SAHAM (Study Kasus pada Perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia tahun 2010-2013)
Authors: Wardani Dewi Kusuma , Andarini Devita Fajar Tri
Published: July 2017

This research is motivated by the results of researches differences which have been done by other researchers. Moreover, it is also because construction companies in the sector of Real Estate and Property which develops a lots. The developing influences the stock prices in the sector of Real Estate and Property in Indonesia. This study aimed to examine the effect of the fundamental conditions, inflation, and SBI interest rates on the stock prices. This research is done in Pojok Bursa Efek Indonesia. the fundamental factors which are used in this research is Current Ratio, Return on Asset, Debt Equity Ratio, and Total Asset Turn Over. The data which are used are the secondary data which are taken from IDX with 180 populations, and 132 data are treated. The sampling method in this research is purposive sampling. The data technique analysis in this research uses multiple linear regression techniques. The regression test results show that the influence of fundamentals, inflation, and SBI interest rates partially positive effect on stock prices. The third influence of independent variable on the dependent variable is just 10.5%. It is necessary for the addition of variables in future researches.

Keyword: fundamental conditions, inflation, SBI interest rates, and stock prices
PENGARUH PENERIMAAN RETRIBUSI DAN PENETAPAN TARIF OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNG KIDUL TAHUN 2013-2015
Authors: Sunarto Sunarto , Fatimah Reni Dyah Ayu Nur
Published: July 2017

The purpose of this research is to determine the effect Admission and Determination of Rates Levy Heritage simultaneously and partially on the level of revenue. The population in this research is a report on actual revenues levies, tariffs sights and Local Revenue 2013-2015 period. The sampling technique used purposive sampling technique. The data in this research will be tested using statistical test, classic assumption test, and analyzed using multiple regression analysis.

The results showed that Levy Admission and Determination of Rates Heritage simultaneous positive effect on regional revenue. P-value was 0,000. This means shows that the p-value is smaller than a predetermined level of 5%. In t test, it was concluded that the Levies Revenue partially positive effect on regional revenue. Because it is known that p-value
PRINCIPAIS AMERT QUE ACOMENTEM FUNCIONÁRIOS NO SETOR DE FILETAGEM EM UM FRIGORÃFICO DE PEIXES
Authors: ROZA Mariana , FRACCARI Catia Canova , SANCHES Jayne Segatto , CALAZANS Milaine Cristina Leite Ruvieri
Published: July 2017

As Afecções Musculares Esqueléticas Relacionadas ao Trabalho - AMERT são doenças do trabalho que acometem tendões, sinovias, músculos, nervos, físcias e ligamentos. Com o aumento das AMERT surgiu a ergonomia que é uma aliada da saúde do trabalhador. O presente estudo tem como objetivo verificar a incidência da sintomatologia dolorosa em funcionários no setor de filetagem em um frigorí­fico de peixe e, analisar, a partir de um questionário, as regiões mais acometidas, decorrentes do trabalho e a carga horária diária e o tempo de trabalho. Após o parecer favorável do Comitê de Ética CAAE nº 34488714.6.0000.5428, aplicou-se o Instrumento de Coleta de Dados que contém o questionário para Avaliação das AMERT. Participaram do estudo 15 funcionários do setor de filetagem, dentre eles, 8 (54%) do sexo feminino e 7 (46%) do sexo masculino com faixa etária de 21 a 49 anos de idade. Além das 8 horas diárias trabalhadas têm o acréscimo de 2 horas extras, com uma pausa de 15 minutos. Em relação à dor e ao desconforto, 10 (66%) funcionários relatam sentir dores raramente e 5 (34%), todos os dias. Sendo que 6 (35%) funcionários apresentam perda de força muscular, 6 (35%) sentem desconforto e 5 (30%), formigamento, alguns funcionários relatam mais de um tipo de sintomas, os principais foram desconforto e perda de força muscular. O estudo mostrou que as regiões mais acometidas são punho e costas. Acredita-se que a postura em pé e o movimento repetitivo de punho realizado durante o trabalho de filetagem são agravantes para o desenvolvimento das AMERT.
Instagram Usage By Barstrad Community In Bandung City
Authors: Gumilar Gumgum , Kusmayadi Ika Merdekawati
Published: July 2017

This study aims to collect qualitative data on Instagram Usage by Community of Bandung Street Workout Addict (Barstrad) in Bandung City. This study is applied descriptive method and collecting the data through depth interview and observation. The informant of this research is the founder bastard community. The result shows that Instagram has significant role in developing of Barstard community, especially in terms of spreading out of street workout in Bandung City. Instagram is managed with a certain concept by informing the main activities, workout menus, workout schedules, and others workout as well. Instagram gives a huge impact on increasing the number of member who joined. Most of the member community are from Instagram followers, it also makes this community more well recognize and attracts sponsor in order to sustainable the community.
Prácticas de gobierno corporativo en las organizaciones públicas: El caso del Grupo Social y Empresarial del Sector Defensa de Colombia
Authors: Hernández Quintero Camilo Alejandro , Sanabria Rangel Pedro Emilio
Published: July 2017

La ausencia de prácticas de gobierno corporativo afecta negativamente el desempeño y aumenta el riesgo de daño a todos los actores relacionados con la organización. Esto ha sido descuidado tradicionalmente en las organizaciones, sobre todo en el sector público, a pesar de los esfuerzos de organismos internacionales para fortalecer este aspecto. El objetivo de este artículo es analizar las prácticas de gobierno corporativo en una organización del estado colombiana (Grupo Social y Empresarial del Sector Defensa - GSED) como referente para las demás organizaciones públicas del país, sobre todo cuando esto se constituye en un requerimiento para las naciones que desean pertenecer a la Organización para la Cooperación y el Desarrollo Económico -OCDE- como es el caso de Colombia. Para desarrollarlo se ha hecho una revisión de literatura sobre la temática, se ha construido un marco conceptual de análisis y se ha analizado a la organización en función del mismo para determinar su situación actual al respecto. Se encuentra que las organizaciones públicas colombianas aún tienen dificultades en la implementación del tema debido a restricciones fundamentalmente de orden legal y normativo pero que, por lo menos en el caso seleccionado, ya se ha recorrido un camino importante. Se dejan entrever entonces algunas acciones que deberían emprender las organizaciones públicas colombianas con el fin de avanzar en la implementación.
La revolución tecnológica militar: Una mirada crítica
Authors: Hernández Fernández Haylyn Andrea
Published: July 2017

Históricamente, la tecnología ha estado al servicio de la defensa y en consecuencia ha modificado el arte de hacer la guerra. De esta manera, el presente artículo analiza el desarrollo tecnológico para comprender la evolución de la guerra y su incidencia en el posicionamiento y la capacidad de los Estados en el Sistema Internacional, teniendo en cuenta además aspectos tan importantes como la economía y la geoestrategía. En consecuencia, resulta imperante tomar como eje de análisis a las Fuerzas Armadas como actores principales y decisivos en la revolución tecnológica de cara a las nuevas amenazas que aquejan a los Estados y que reconfiguran otros campos del poder nacional.
Qualidade fisiológica de sementes de catanduva sob infestação de Callosobruchus maculatus (Coleoptera: Bruchidae)
Authors: Correia Luiz Augusto da Silva , Medeiros Josenilda Aprigio Dantas de , Silva Amanda Brito da , Ferrari Cibele Dos Santos , Pacheco Mauro Vasconcelos
Published: July 2017

Sementes pertencentes às espécies da família Fabaceae possuem uma elevada taxa de predação por insetos, principalmente os da família Bruchidae. O presente experimento teve por objetivo avaliar os efeitos da predação de Callosobruchus maculatus sobre a germinação e o vigor de sementes de Pityrocarpa moniliformis. O experimento foi constituído por três tratamentos: controle (sementes intactas), sementes escarificadas e sementes predadas. A qualidade fisiológica das sementes foi avaliada por meio das seguintes variáveis: germinação, índice de velocidade da germinação e comprimento de plântulas. O delineamento utilizado foi inteiramente casualizado, com quatro repetições de 50 sementes cada. O tratamento com sementes infestadas proporcionou menor percentual de germinação (5,5%), enquanto as escarificadas (62,5%) demonstraram maior potencial fisiológico. A infestação de sementes de P. moniliformis por C. maculatos aumenta a mortalidade das sementes. Os danos causados por C. maculatos afeta negativamente a germinação e o vigor de sementes de P. moniliformis.
Tổng hợp Naphtol as-thế Photphat làm cơ chất nhuộm Photphataza bạch cầu người
Authors: Tâm Trần Thị Thanh , Hoa Trần Thị , Tính Trần Văn , Bôi Lưu Văn
Published: July 2017

Tóm tắt

Naphtol AS-BI photphat được ứng dụng làm cơ chất nhuộm hóa học tế bào để phân loại dòng bệnh bạch cầu kinh và phân biệt tế bào Lympho T trong bệnh bạch cầu cấp. Để bổ sung nguồn cơ chất cóđộ nhạy và độ đặc hiệu cao với giá thành hợp lý, đã tiến hành tổng hợp dãy 3-[(N-aryl)cacbamoyl]-naphtalen-2-yl dihidroxyphotphat (Naphtol AS-X photphat) bằng phản ứng của các dẫn xuất Naphtol AS-X với POCl3, sau đó tiến hành thủy phân. Kết quả sử dụng 6 hợp chất Naphtol AS-thế photphat (naphtol AS-X photphat) tổng hợp được làm cơ chất nhuộm photphataza đặc hiệu bạch cầu cho thấy rằng tất cả các cơ chất đều dương tính với các tế bào bạch cầu trung tính, bạch cầu ưa axit và bạch cầu ưa bazơ.

Abstract

Naphthol AS-BI phosphate is used as substrate to classify leukocyte cell lines and differentiate T lymphocytes in acute leukemia. In order to expand the source of high sensitivity and specificity substrates with a reasonable price, in this study were synthesized 3-[(N-aryl)carbamoyl]-naphthalen-2-yl dihydroxyphosphate derivatives ( naphthol AS-X phosphates) by reaction of naphthol AS-X with POCl3 then hydrolyzed. The results of specific phosphotase cells staining using synthesized 6 naphthol AS-X phosphate derivatives showed that all of the substrates are positive with neutrophil, eosinophil and basephil.
Determination of grinding parameters of fenugreek seed
Authors: Balasubramanian S , Rajkumar Rajkumar , Singh K K
Published: July 2017

Experiment to identify ambient grinding conditions and energy consumed was conducted for fenugreek. Fenugreek seeds at three moisture content (5.1%, 11.5% and 17.3%, d.b.) were ground using a micro pulverizer hammer mill with different grinding screen openings (0.5, 1.0 and 1.5 mm) and feed rate (8, 16 and 24 kg h-1) at 3000 rpm. Physical properties of fenugreek seeds were also determined. Specific energy consumptions were found to decrease from 204.67 to 23.09 kJ kg-1 for increasing levels of feed rate and grinder screen openings. On the other hand specific energy consumption increased with increasing moisture content. The highest specific energy consumption was recorded for 17.3% moisture content and 8 kg h-1 feed rate with 0.5 mm screen opening. Average particle size decreased from 1.06 to 0.39 mm with increase of moisture content and grinder screen opening. It has been observed that the average particle size was minimum at 0.5 mm screen opening and 8 kg h-1 feed rate at lower moisture content. Bond’s work index and Kick’s constant were found to increase from 8.97 to 950.92 kWh kg-1 and 0.932 to 78.851 kWh kg-1 with the increase of moisture content, feed rate and grinder screen opening, respectively. Size reduction ratio and grinding effectiveness of fenugreek seed were found to decrease from 4.11 to 1.61 and 0.0118 to 0.0018 with the increase of moisture content, feed rate and grinder screen opening, respectively. The loose and compact bulk densities varied from 219.2 to 719.4 kg m-3 and 137.3 to 736.2 kg m-3, respectively.
Hypertext Archive of the Tropics
Authors: Torre Stephen
Published: July 2017

Hypertext Archive of the Tropics compiled by Stephen Torre.
Jean Rhys’s Tropographies: Unmappable Identity and the Tropical Landscape in Wide Sargasso Sea and Selected Short Fiction
Authors: Gildersleeve Jessica
Published: July 2017

This essay seeks to trouble the traditional understanding of Jean Rhys’s ‘homelessness’ through a re-examination of the way in which the uncertain identities of her fiction are tied to their geographical settings. This works towards a reading of Rhys’s narratives as ‘literature of the tropics,’ describing not only the landscape within which and from which so many of them operate, but a literature of the unrecognised, the unmapped. In this essay I seek to complicate traditional readings of Rhys’s work that reassert her liminality and sense of unbelonging to propose that it is, paradoxically, the affinity of her work with the unassimilable tropics that produces this ‘outsider status.’
Lettering and Signage in the Urban Environment of North Queensland’s Capital: Tropical Flair or Univernacular?
Authors: Fleischman Katja
Published: July 2017

Many typefaces possess next to stylistic qualities also cultural and connotative properties. This paper describes an exploration of signage and lettering in the capital of North Queensland in the quest for a tropical typographic resonance. Is the vernacular typography alive or a vanishing art form?
Cultural Heritage and Identity in the Literature of Australian South Sea Islanders and Other Media
Authors: Davias Carine
Published: July 2017

Australian South Sea Islanders represent a small community whose ancestors mainly came from Melanesian Islands to work as indentured labour in the sugar cane plantations of Queensland from the 1860’s to the beginning of the 20th century. Many still live near the old sugar towns, but apart from an official recognition of their existence and distinctiveness bythe Federal Government in 1994 and by the Queensland Government in 2000, South Sea Islanders’ culture, economic and political roles are still underrepresented or even ignored in Australia. In the 1970’s, writers belonging to that community, such as Faith Bandler, Mabel Edmund and Noel Fatnowna started to tell their own family history since the arrival of their first ancestors on the continent. These autobiographical accounts enabled them to reassert their identity as a culturally distinct group and to shed light on a part of Australia’s forgotten past. Other written testimonies followed at the beginning of the 21st century but the lack of young South Sea Islander writers induced us to look at their other means of expression to promote their culture and complete the missing parts of their personal and collective history.
Focusing on People, Communities and Commerce: Interdisciplinary Research as a Multiple Lens
Authors: Ciccotosto Susan , Pryce Josephine , Chaiechi Taha , Hamilton John , Loban Heron
Published: July 2017

Universities, as knowledge intensive communities, seek to encourage multi-disciplinary research. Using a social capital framework, this paper explores the experiences of researchers from different disciplines within the Business and Law Schools at an Australian regional University. Social capital views organisations as a social community (community of practice)deriving distinctive advantage through speed and efficiency in creating, accessing, and transferring knowledge. Members of a multi-disciplinary research group combined complimentary viewpoints on the concept of ‘value’ to write a journal article on tension between different sections of society on an agreed topic. Undertaking a process of discussion, negotiation and debate to produce the article led to interesting ideas and viewpoints, new avenues of thought and “Eureka” moments, from which surfaced new ways of thinking about the problem. Using the reflections of the different team members, this paper shows how the information transfer across discipline boundaries and between quantitative and qualitative researchers can lead to a greater understanding of the complex web of societal life. This information transfer informs and enriches understandings of complex situations and assists the researchers to redefine problems outside of the normal boundaries of research.
Difficult Research Conversations: Sharing Socially Sensitive Research in the Public Domain
Authors: Babacan Hurriyet , Babacan Alperhan
Published: July 2017

Social science research is complex and involves inquiry into the lived experiences of different groups of people in society. It often requires a consideration of complex issues, data and perspectives that may impact on the feelings, views, attitudes and values held by people involved in the research process. In many cases the research may be socially sensitiveand has potential consequences or implications or threats to individuals, community groups, civil society, government, industry or other stakeholders.
Tropical Knowledge: Archipelago Consciousness and the Governance of Excess
Authors: Carter Paul
Published: July 2017

The focus of this address is on the potential of tropical geographies to inform and transform western epistemologies. The Humboldt brothers establish an identification of the tropics with (simultaneously) the origin of evolutionary development and its finest, most diversified realisation. In contrast, an imperial overlay of continentally imagined national territories has, particularly in the Indonesian, Malaysian and Philippine archipelago, imposed a counter-narrative of truncated regional development and exacerbated social disenfranchisement. This paper looks at the scope to reconfigure ocean connections between formerly connected tropical communities. It suggests that such a project does not drive towards a unitary outcome (a new raft of international legislation, for example) but towards a radically different model of coexistence. In this the performance of sociability is indistinguishable from the protocols governing travel. The emergence of ‘archipelago consciousness’ has, it is proposed, direct implications for the formation of creative communities able to cooperate because of their commitment to managing complexity in concrete situations. The communication thus evolved is, like the navigation of the archipelago, dialogical, poetically mediated and fluid.
Tropical Imaginings and Romantic Nostalgia: 75 Years of Giliw Ko and the Colonial Gaze
Authors: Forbes Amy
Published: July 2017

In 1998, Australia restored the 1939 film musical, Giliw Ko, the earliest extant film ever produced in the Philippines. Through its National Film and Sound Archive, Australia presented the film as a gift to the Filipino people to mark 100 years of independence. Celebrating its 75th year of production next year, the film as gift is ironical as it can be argued that the Philippines never gained independence, at least not from the strong colonizing effects of over 50 years of US rule. Giliw Ko tackles themes of a people’s infatuation and confusion over Hollywood images and what it means to be cultured and Westernized. In this essay, I explore American cinema’s historical and cultural constructs as a natural continuation of the colonialist project that is based on binary oppositions of West/East, civilized and uncivilized, conqueror and conquered. Utilising the film Giliw ko, I examine these constructs that are carried to the present day in Philippine cinema.
Literature of the Pacific, Mainly Australian
Authors: Pierce Peter
Published: July 2017

This lecture is in some ways the ‘lost’ chapter of The Cambridge History of Australian Literature (2009), one eventually not written because the projected author could find not enough literary material even in that vast Pacific Ocean, or perhaps found – as mariners have – only far separated specks in that ocean. Yet Australian literature about the nation’s Pacific littoral and the islands within the ocean and the ocean itself is varied, considerable, and often eccentric. Our greatest drinking song is Barry Humphries’s ‘The Old Pacific Sea’. The Japs and the jungle are the hallmarks of fiction, poetry and reportage of the Pacific War of 1942-5. New Guinea has attracted such writers as James McAuley, Peter Ryan, Trevor Shearston, Randolph Stow and Drusilla Modjeska. The short stories of Louis Becke are the most extensive and iconoclastic writing about the Pacific by any Australian. Yet the literature of the Pacific littoral seems thinner than that of the Indian Ocean. The map on the title page of Rolf Boldrewood’s A Modern Buccaneer (1894) shows those afore-mentioned specks in a vast expanse of water. What aesthetic challenges have Pacific writing posed and how have they been met? Have the waters of the Pacific satisfied Australians as a near offshore playground but defeated wider efforts of the imagination?