bluuebunny/crossref_metadata_2025 huggingface dataset:
SECAGEM NATURAL DE GRÃOS DE DUAS VARIEDADES DE CAFÉ ARÁBICA: REFLEXOS NA CONDUTIVIDADE ELÉTRICA
Authors: Segato Silvelena Vanzolini , Cintra Kauê Pereira
Published: May 2021

Na secagem de grãos de café, as membranas celulares sofrem um processo de desorganização estrutural, estando tanto mais desorganizadas quanto menor for o teor de água no grão. Como existe relação entre a degeneração das membranas celulares e deterioração do grão de café, assim procurou-se verificar o comportamento da condutividade elétrica (CE) de duas variedades de café arábica na colheita, e após o processo de secagem natural. Para tanto, duas amostras de café: uma da variedade 'Mundo Novo' e outra da 'Catuaí' tiveram seus grãos colhidos e avaliados quanto à umidade, à massa e à CE medida, após 5 horas, na solução de embebição de grãos de café. Após tais determinações, as duas amostras foram submetidas à secagem natural dos seus grãos e as avaliações foram refeitas. Conclui-se que na colheita as duas variedades apresentavam valores semelhantes de CE e que a secagem natural aumentou a CE. Contudo, a variedade Mundo Novo, por possuir grãos maiores, resultou em menor deterioração em suas membranas por ocasião da secagem natural, refletindo em menor CE em relação à variedade Catuaí.
PREVISÃO DA PRODUÇÃO DE MILHO NO BRASIL POR MEIO DE MODELOS ESTATÍSTICOS LINEARES
Authors: Martinello Larissa Maria , Rodrigues Samuel Bellido , Hickmann Tásia , Corrêa Jairo Marlon , Thomaz Diego Venâncio , Ribeiro Lucas Da Silva
Published: May 2021

O conhecimento de técnicas que permitam obter informações da tendência futura da produção é fundamental para o gestor rural. Diante disso, a finalidade desse trabalho foi realizar previsões. Para isso, foram utilizados modelos de séries temporais implementados no software livre R da produção brasileira de milho para as safras 2017/2018, 2018/2019 e 2019/2020. Foram aplicadas as metodologias ARIMA (Autoregressive Integrated Moving Average - Autorregressivo Integrado de Médias Móveis) e ETS (Error, Trend, Seasonal – Erro, Tendência, Sazonal). Ambos modelos provaram ser adequados. O modelo que apresentou os melhores resultados de previsão foi o ARIMA, cujo erro percentual médio absoluto das previsões foi menor que o apresentado no modelo ETS, quando comparado com os dados reservados para verificação da eficiência preditiva dos modelos ajustados. Os resultados demonstram a aplicabilidade dos modelos de previsão e ferramentas computacionais de fácil utilização. Tais técnicas visam contribuir no processo de tomada de decisão e planejamento por parte do gestor rural, que vê a cultura do milho, nos últimos anos, apresentar recordes de produção e ser um dos principais cultivares que contribui com a economia do Brasil.
INFLUÊNCIA DO ESPAÇAMENTO ENTRELINHAS E DA POPULAÇÃO DE PLANTAS A UMA CULTIVAR DE SOJA DE HÁBITO DE CRESCIMENTO INDETERMINADO
Authors: Da Silva Alessandro Guerra , Martins Paula Daiane De Sena , Do Carmo Eduardo Lima , Procópio Sérgio De Oliveira , Lobo de Andrade Christiano Lima , Caldas Joao Victor Santos , Ferreira Júnior José Carlos
Published: May 2021

Os arranjos na cultura da soja podem promover alterações no desenvolvimento das plantas e, consequentemente, na produtividade de grãos. Neste contexto, o arranjo espacial aliado ao hábito de crescimento da cultivar podem ser alternativas para o manejo da cultura da soja para obtenção de maiores produtividades. Dessa forma, o objetivo deste trabalho foi avaliar o desempenho agronômico de um cultivar de hábito de crescimento indeterminado submetido a diferentes espaçamentos entrelinhas e população de plantas em condições de cerrado. O ensaio foi instalado em delineamento de blocos casualizados, em arranjo fatorial 4x4, com quatro repetições, correspondendo a quatro espaçamentos entrelinhas (20; 40; 20/40 e 20/60 cm) associados a quatro populações de plantas (266.667; 400.000; 533.333; e 666.667 plantas ha-1) do cultivar BMX Potência RR®. Os resultados obtidos permitiram constar que os espaçamentos entrelinhas não influenciaram a produtividade bem como de seus componentes. O acréscimo de 66% na população de plantas proporcionou maiores produtividades e massa de mil grãos, massa seca da parte aérea, altura de plantas e de inserção da primeira vagem e redução apenas para o número de vagens na haste principal.
PLANEJAMENTO ORÇAMENTÁRIO PÚBLICO POR MEIO DO CRÉDITO SUPLEMENTAR
Authors: Braga Andiara De Jesus , Ciribeli João Paulo , Massardi Wellington De Oliveira , Mendes Wanderson De Almeida
Published: May 2021

O presente estudo tem por objetivo geral criar um índice que mensure a eficiência dos municípios face ao planejamento orçamentário das receitas e despesas anuais, e correlacioná-la com o uso dos créditos suplementares, de forma a basilar escores que meçam o grau de assertividade e consequente grau de planejamento dos municípios. Em relação à classificação metodológica, trata-se de pesquisa aplicada, descritiva, quantitativa e bibliográfica. Sobre o tratamento dos dados, utilizou-se de dados secundários obtidos do FINBRA e do TCE–M, com emprego de fórmulas, índices e a estatística descritiva. Com base nos resultados, constatou-se que 12,25% do total de 457 municípios analisados possuem um alto nível de precisão orçamentária; os municípios que apresentaram um nível baixo de precisão orçamentária, representam 10,72% do total; e 77,02% do total de municípios se encontram em um nível regular de precisão orçamentária. Pode-se concluir que, o planejamento orçamentário municipal feito de forma correta, juntamente com um conhecimento melhor por parte da gestão pode reduzir os níveis de suplementação orçamentária dos municípios.
CAPITAL ERÓTICO: UM ESTUDO DE MENSURAÇÃO
Authors: Balbino Isabela Santos , Ciribeli João Paulo , Massardi Wellington De Oliveira , Mendes Wanderson De Almeida , Mendes Wesley De Almeida
Published: May 2021

O objetivo geral desse estudo é testar a validação do questionário capaz de identificar a presença do Capital Erótico nos perfis através de perguntas elaboradas especificamente embasadas nas variáveis que compõem o conceito. A metodologia utilizada para verificação foi à ferramenta estatística denominada Análise Fatorial, cujo método identifica os fatores de mais relevância e destaca as principais variáveis. Os dados foram tratados com auxílio do software SSPS, sendo entrevistados para análise 135 casos. Pode-se afirmar através dos resultados obtidos, que o questionário elaborado possui solidez e base suficientes para explicar e identificar as características que compõem um perfil que possui Capital Erótico.
PESTICIDAS: USOS, GESTÃO E IMPLICAÇÕES À SAÚDE E AO MEIO AMBIENTE
Authors: Lima Ângela Simone Freitag , Lima Gilberto Ferreira , Mendes Paulo César Doimo
Published: May 2021

A contaminação do meio ambiente como um todo já é realidade devido à pressão mundial pelo aumento na produção de alimentos, gerando consequentemente um aumento no consumo de pesticidas. Atrelado a isso, aumentam os números de casos de contaminação de pessoas, bem como da água e dos alimentos. Desta forma, surge a necessidade de se conhecer como, quando, onde e se existem pesquisas referentes ao uso de pesticidas e suas conseqüências para a saúde e o meio ambiente. Desta forma, objetivou-se realizar uma pesquisa bibliográfica na base de dados da Web of Science (WoS) para identificar o número de publicações, as categorias da WoS e as Instituições de pesquisas durante 2010 a 2020. Após as análises, constatou-se um baixo número de publicações em relação à contaminação de seres humanos, do solo, da água e dos alimentos. Além disso, as categorias da WoS pouco mudaram em número de publicações de um tema para o outro, demonstrando que categorias-chave deixaram de ser contempladas nas pesquisas, onerando a sociedade com as respostas necessárias.
COVID-19 E A EMINENTE CRISE ECONÔMICA: COMO A GESTÃO PÚBLICA MUNICIPAL BRASILEIRA PODE CONTRIBUIR?
Authors: Miranda Marconi Silva , Mendes Wesley De Almeida , Macedo Suélem Viana , Mendes Wanderson De Almeida , Reis Anderson De Oliveia
Published: May 2021

Este artigo teve como objetivo analisar o comportamento das receitas próprias e despesas correntes dos municípios brasileiros entre os anos de 2006 e 2016. Parte-se do pressuposto que a contenção dos gastos e a maior responsabilidade na gestão pública municipal são caminhos para a otimização dos recursos públicos, possibilitando a sua utilização na saúde, principalmente, no nível primário. Tais medidas, por conseguinte, permitiriam os municípios aumentarem seus recursos próprios para prevenir e diagnosticar o COVID-19. Os resultados sugerem que, nos últimos anos, as despesas municipais aumentaram, principalmente os gastos com pessoal. Esse comportamento, caso se mantenha, pode comprometer a capacidade dos municípios em prover a saúde primária, agravando ainda mais os efeitos da pandemia. Frente à essa problemática, questiona-se a capacidade da gestão pública em administrar os recursos financeiros diante do grave quadro econômico que se anuncia devido à crise do COVID-19.
SÍNDROME DE STEVENS JOHNSON ASSOCIADA AO USO DE FENITOÍNA: UM RELATO DE CASO
Authors: Corregliano Mariana Rossi , De Souza Martins Stella , Da Silva Pinto Luelen
Published: May 2021

A síndrome de Stevens-Johnson é uma entidade dermatológica rara e potencialmente fatal, que se caracteriza por um processo de necrose dos queratinócitos e consequente descolamento da epiderme. A maioria dos casos ocorre devido ao uso de fármacos, principalmente beta-lactâmicos, anticonvulsivantes aromáticos e alopurinol. O diagnóstico é basicamente clínico e o tratamento é focado na retirada do agente causador associado a suporte clínico. Este trabalho tem como objetivo principal contribuir para a difusão de conhecimento médico a respeito da síndrome em questão, através da descrição de um caso clínico de paciente internada na Santa Casa de Franca no ano de 2019.
MODELAGEM MATEMÁTICA DE OTIMIZAÇÃO APLICADA AO PLANEJAMENTO DO PLANTIO DE CANA-DE-AÇÚCAR E CANA-ENERGIA
Authors: Carmo Carlos Roberto Souza
Published: May 2021

Esta investigação científica teve por objetivo propor uma modelagem matemática de otimização voltada para o apoio à tomada de decisão referente à minimização dos custos de produção da cana-de-açúcar e da cana-energia, a partir do planejamento referente à escolha das variedades de cultivares a serem plantados em determinada área de cultivo, e ainda, visando identificar dimensionamento máximo dos talhões a serem ocupados por cada uma dessas variedades, a fim a garantir: a diversificação varietal; a ocupação total da área destinada ao plantio da cana; e, atender às demandas de sacarose e fibra de empreendimentos sucroenergéticos. A partir de técnicas baseadas em problemas de programação linear, o modelo proposto foi implementado computacionalmente em três cenários distintos, com simulações de diferentes níveis de concentração varietal, e mostrou-se eficiente não só no cumprimento das suas premissas básicas, mas, também mostrou-se especialmente eficiente ao proporcionar informações capazes de permitir apurar o custo do processo de diversificação varietal propriamente dito.
APLICAÇÃO DE CARBOXITERAPIA NO TRATAMENTO DE FERIDAS: REVISÃO NARRATIVA
Authors: Pereira Juliana Marçal Maciel de Faria
Published: May 2021

Novas terapêuticas para as lesões de difícil cicatrização têm-se tornado necessárias e estão sendo pesquisadas. Nesse contexto, a carboxiterapia tem se destacado pelos seus efeitos sobre a microcirculação tecidual. O presente trabalho teve por objetivo apresentar a eficácia da carboxiterapia no tratamento de feridas e ulcerações, bem como evidenciar os cuidados para tal aplicação. Foi realizado um estudo narrativo, através de busca por artigos científicos encontrados nas seguintes bases de dados: Google Acadêmico, MEDLINE/Pubmed, SciELO – Scientific Electronic Library Online e LILACS/Bireme. Esta pesquisa evidenciou resultados de estudos científicos que apresentam a eficácia bem como os cuidados com o emprego da técnica em feridas. Pretende-se com esse artigo auxiliar as pesquisas na área e promover a discussão sobre o tema.
Pemanfaataan Aplikasi Akuntansi Berbasis Android SI APIK Untuk Menunjang Pelaporan Keuangan UMKM
Authors: Hidayah Muhammad Rofiq , Probowulan Diyah , Aspirandi Rendy Mirwan
Published: May 2021

Penelitian ini bertujuan untuk menerapkan sistem akuntansi yang baru, dengan menggunakan aplikasi akuntansi berbasis android Si Apik untuk memenuhi kebutuhan operasional pada UMKM Krupuk Ikan Ibu Sulastri. Selain itu peneletian ini juga bertujuan untuk membandingkan antara sistem yang lama dengan sistem yang baru yang akan di terapkan pada perusahaan. Hasil dari penelitian ini diharapkan dapat membantu kebutuhan perusahaan mengenai proses pencatatan dan pelaporan keuangan, sehingga perusahaan dapat mengetahui laba atau rugi yang di dapatkan oleh perusahaan. Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian, aplikasi Si Apik dapat di gunakan dengan mudah serta dapat memenuhi kebutuhan sistem akuntansi pada UMKM Krupuk Ikan Ibu Sulastri serta memperbaiki kelemahan sistem yang lama, serta dengan adanya aplikasi Si Apik perusahaan tidak perlu susah payah untuk melakukan penyusunan laporan keuangan karena pada aplikasi Si Apik sudah otomatis membuat laporan keuangan sendiri.
Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor
Authors: Yuniati Eka , Yuliandi Yuliandi
Published: May 2021

Local Revenue is a source of original revenue derived from the potential of the region it self. Local Revenue is often used as an indicator of a region's progress. If the original income of a region is high, the economy of the area is considered advanced. The higher the Local Revenue received, the less dependency between the Regional Government on the Central Government. The largest revenue potential for Local Revenue is generated from local tax collection. One of the potential local tax revenues in Bogor City is the advertisement tax and restaurant tax. The purpose of this study was to determine the level of effectiveness and contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City and to find out the efforts made by the Bogor City Regional Revenue Agency in increasing its local tax revenue. The research method used is descriptive qualitative method.

The result of this research is that the effectiveness of the advertisement tax and restaurant tax collection in Bogor City has been very effective, proven by the average advertisement tax effectiveness ratio of 104.06% and restaurant tax of 103.93%. The contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City is still not good, as evidenced by the average advertisement tax contribution ratio of 1.43% including very poor criteria, and the average restaurant tax contribution of 12.99. % is in the poor criteria. Efforts made by the Bogor City Regional Revenue Agency in increasing advertisement tax revenue and restaurant tax are by collecting taxpayer data, checking tax rates, monitoring tax administration, and building communication and establishing closeness with the community.

 

Keywords: Effectiveness, Contribution, Advertising Tax, Restaurant Tax, Local Revenue
Pengaruh Biaya Produksi, Biaya Pemasaran, Dan Gaji Karyawan Terhadap Hasil Penjualan
Authors: Pamelda R. Adelya , Pradipto Didit
Published: May 2021

Pada masa sekarang ini, dimana kemampuan teknologi sudah sangat pesat yang berdampak pada setiap aspek kehidupan tak terlepas dari bidang usaha/bisnis. Persaingan yang amat ketat memaksa tiap perusahaan melakukan dan memberikan yang terbaik untuk para konsumen demi terpenuhinya keinginan konsumen dan tercapainya tujuan perusahaan. Selain itu, strategi terhadap hal yang berpengaruh sangat diperlukan, dalam hal ini penekanan biaya serta pemanfaatan bahan baku, sasaran pasar, serta kemampuan karyawan yang merupakan aset perusahaan menjadi kunci dari sebuah usaha pencapaian tujuan suatu perusahaan.

Tujuan dari penelitian ini adalah mengetahui pengaruh biaya produksi, biaya pemasaran, dan gaji karyawan terhadap hasil penjualan. Populasi dalam penelitian ini adalah data tiap variabel pada CV FahmaHair pada tahun 2017-2019, dalam hal ini didapatkan 36 data dimana data tersebut merupakan total variabel tiap bulannya dan selama 3 tahun (12 bulan X 3 tahun). Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder. Analisa data menggunakan SPSS 24 dengan metode analisis yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi (R2).

Hasil uji t menunjukkan bahwa, variabel biaya produksi memiliki nilai signifikan sebesar 0,000<0,05 atau sig<0,05. Hal tersebut menunjukan bahwa biaya produksi berpengaruh secara signifikan terhadap hasil penjualan. Berbeda dengan variabel biaya pemasaran, dimana nilai signifikan sebesar 0,536>0,05 atau sig>0,05. Hal tersebut menunjukan bahwa biaya pemasaran tidak berpengaruh secara signifikan terhadap hasil penjualan. Variabel gaji karyawan tidak berpengaruh signifikan terhadap hasil penjualan yaitu dengan nilai signifikan sebesar 0,124>0,05 atau sig>0,05. Dari hasil uji F menunjukkan bahwa nilai adjusted R square sebesar 0,874 atau 87,4% yang berarti bahwa biaya produksi, biaya pemasaran dan gaji karyawan mampu mempengaruhi hasil penjualan sebesar 87,4%. Sedangkan sisanya sebesar 12,6% (100%-87,4%) dijelaskan oleh faktor-faktor lain diluar model penelitian ini.

 

Kata kunci: Biaya produksi, biaya pemasaran, gaji karyawan, penjualan.
Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia
Authors: Karina Karina , Sutarti Sutarti
Published: May 2021

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee).

Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis.

The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management.

Keywords: ownership concetration, firms size, corporate governance, earnings management
Efektifitas Pengendalian Intern Atas Sistem Informasi Akuntansi Penyaluran Kredit
Authors: Oktavia Asri , Sudradjat Sudradjat
Published: May 2021

Bank sebagai lembaga keuangan mempunyai fungsi utama untuk mengumpulkan dana dari masyarakat dalam bentuk tabungan yang tidak digunakan dalam jangka waktu panjang atau pendek oleh nasabah, tetapi dimanfaatkan untuk menyalurkan dana kepada masyarakat dalam bentuk pemberian pinjaman. Dalam hal ini bank membuat sistem akuntansi untuk ini didukung dengan menerapkan pengendalian internal dalam menilai keefektifan pengendalian yang dilaksanakan di perusahan. Karna pengendalian adalah hal terpenting untuk memantau segala jenis aktifitas yang dilakukan di perusahaan.

Metode penelitian ini menggunakan metode deskriptif kualitatif. Pengendalian kualiatif ini membandingkan antara teori dan segala jenis praktek yang dilakukan oleh perusahaan. Mendeksripsikan sebagian langkah-langkah dan prosedur pengendalian intern tehadap sistem akuntansi penyaluran kredit. Tujuannya untuk mengetahui apakah pengendalian intern sudah berjalan dengan efektif atau belum.

Hasil dari penelitian ini menerangkan bahwa PT BPR Dana Mandiri Bogor menggunakan sistem yang bernama NBP yang segala jenis penginputan data hingga penyaluran dana di input pada sistem tersebut. Sistem NBP sudah berjalan secara baik dalam praktiknya.
Pengaruh Laba Dan Arus Kas Terhadap Kondisi Financial Distress
Authors: Isdina Senny Hardiani , Putri Wulan Wahyuni Rossa
Published: May 2021

Dunia bisnis pada era ini berkembang semakin pesat dan diikuti dengan perkembangan teknologi yang semakin canggih. Perekembangan tersebut tentuya akan menimbulkan masalah-masalah baru dibidang industri salah satunya menguatnya tingkat persaingan. Manajemen yang buruk dalam situasi seperti ini akan menimbulkan ancaman kebangkrutan bagi perusahaan.

Penelitian ini bertujuan untuk menguji pengaruh laba dan arus kas terhadap kondisi financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018. Data yang digunakan dalam penelitian ini diambil dari website www.idx.co.id sebanyak 20 perusahaan.

Metode yang digunakan dalam penelitian ini adalah analisis regresi logistik. Sebanyak 20 perusahaan dalam penelitian ini dijadikan  sampel yakni perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018, dengan menggunakan purposive sampling dengan kriteria tertentu.

Hasil penelitian ini menunjukkan bahwa Laba berpengaruh terhadap financial distress sedangkan arus kas tidak berpengaruh terhadap financial distress pada perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini juga menyatakan bahwa laba dan arus kas berpengaruh secara simultan terhadap kondisi financial distress suatu perusahaan.

Kata Kunci: Laba, Arus Kas, Financial distress.
Peranan Sistem Informasi Akuntansi Persediaan Bahan Baku Dalam Menunjang Kelancaran Proses Produksi Dan Penjualan
Authors: Hermawan Fikri , Evianti Dessy
Published: May 2021

Sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh perusahaan dapat bermanfaat bagi para pimpinan dan manajer perusahaan, khususnya dalam pengambilan keputusan menentukan langkah - langkah yang akan diambil oleh perusahaan diantaranya dalam kegiatan proses produksi dan penjualan.

Objek penelitian adalah PT. Damar Bandha Jaya bergerak di bidang industri peternakan yang terletak di Jl. Soemantadiredja No.16 RT 02/RW 02 Kel. Pamoyanan, Bogor Selatan.

Tujuan penelitian ini adalah untuk mengetahui dan mempelajari sistem informasi akuntansi persediaan bahan baku yang diterapkan pada perusahaan dan untuk mengetahui kelancaran proses produksi perusahaan serta untuk mengetahui peranan proses produksi dalam mendukung kelancaran penjualan. Metode penelitian adalah deskriptif kualitatif.

Hasil penelitian ini menunjukan bahwa penerapan sistem informasi akuntansi persediaan bahan baku sudah memadai. Dapat dilihat dari lengkapnya unsur-unsur sistem informasi akuntansi persedian bahan baku berupa formulir dan pencatatan, alat dan kepegawaian serta laporan-laporan yang tersusun. Dan pelaksanaan proses produksi sudah berjalan dengan lancar dimana mendukung penjualan sehingga terjadi pertumbuhan penjualan di tahun 2019 sebesar 1,12%. Dan hal ini didukung pula oleh peran divisi produksi dalam memeriksa hasil produksi serta perawatan mesin.

 

 

Kata kunci: Sistem Informasi Akuntansi, Persediaan, Proses Produksi,

                  Penjualan
Faktor-Faktor Yang Mempengaruhi Persepsi Masyarakat Muslim Terhadap Zakat Sebagai Pengurang Pajak
Authors: Wahyudi Slamet , Saddam Muhammad , Djaddang Syahril
Published: May 2021

Tujuan dari penelitian ini adalah untuk mengeksplorasi faktor-faktor yang mempengaruhi persepsi masyarakat Muslim terhadap pengurangan pajak melalui zakat di Indonesia. Penelitian ini dilakukan terhadap wajib pajak yang terdaftar pada KPP Pratama Kota Depok, dengan mengambil sample secara langsung di lapangan, dengan penggunaan kuesioner sebagai alat pendataan.

Penelitian ini menemukan bahwa aspek halal-haram dari Syariah Islam tidak memiliki pengaruh pada persepsi masyarakat Muslim terhadap sistem pengurangan penghasilan kena pajak melalui zakat. Selain itu, religiusitas tidak memiliki dampak positif yang signifikan terhadap persepsi masyarakat Muslim terhadap sistem ini. penelitian ini menawarkan temuan unik yang dapat membantu dalam memanfaatkan praktik di negara-negara Muslim dan untuk memahami persepsi masyarakat mereka mengenai sistem pengurangan pajak.

Kata kunci: Persepsi, masyarakat Muslim, halal-haram, penghasilan kena pajak, religiusitas, zakat
Analisis Pengaruh CEO Power Dan Political Connections Terhadap Pemilihan Auditor Berkualitas
Authors: Wahyudi Slamet , Nursaman Dede , Djaddang Syahril
Published: May 2021

Laporan keuangan harus disajikan secara wajar dan dapat dipercaya. Peningkatkan kualitas laporan keuangan dapat dilakukan dengan cara penunjukan jasa auditor independen. Penelitian ini bertujuan untuk menganalisis dan menemukan bukti empiris pengaruh CEO power dan poitical connections terhadap pemilihan auditor berkualitas. Sampel dalam penelitian ini terdiri dari 45 laporan tahunan perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018. Teknik analisis menggunakan regresi logistik. Hasil penelitian meunjukan CEO yang memiliki power lebih kuat dari kepemilikan saham pada perusahaan yang dipimpinnya cendrung memilih auditor berkualitas. Namun political connections melalui kepemilikan saham oleh pemerintah tidak berpengaruh dalam memilih auditor berkualitas di perusahaan index LQ45 yang terdaftar di Bursa Efek Indonesia. Kata kunci : pemilihan auditor, CEO power, political connections
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan BUMN Sektor Pertambangan
Authors: Muhlis Muhlis , Gultom Karlina Sari
Published: May 2021

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (SCR) terhadap nilai perusahaan Badan Usaha Milik Negara (BUMN) pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data tiga perusahaan pertambangan pada periode 2013-2018. Acuan pengungkapan CSR dalam penelitian ini menggunakan pedoman Global Reporting Initiative (GRI) yang terdiri dari tiga Indikator yaitu indikator ekonomi, indikator lingkungan dan indikator sosial. Teknik analisis dalam penelitian ini menggunakan regresi linear berganda. Hasil pengujian secara parsial menunjukan bawah indikator lingkungan dan indikator sosial yang berpengaruh terhadap nilai perusahaan. Hasil uji secara simultan menunjukkan bahwa CSR memiliki pengaruh terhadap nilai perusahaan. Indikator sosial merupakan indikator yang memiliki pengaruh terbesar terhadap nilai perusahaan.

Kata Kunci: nilai perusahaan, corporate social responsibility, indikator ekonomi, indikator lingkungan, indikator sosial
Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Supriatiningsih Supriatiningsih , Jamil Firhan Saefta
Published: May 2021

Kebijakan e-filing dibuat untuk memudahkan wajib pajak orang pribadi melaporkan SPT nya, sanksi perpajakan yang akan menekan wajib pajak orang pribadi untuk terus patuh, dan kesadaran wajib pajak juga perlu ditingkatkan karna dengan adanya kesadaran wajib pajak orang  pribadi, Pada penelitian ini menggunakan metode Probability sampling dengan jenis simple random sampling. Sumber data dalam penelitian ini yaitu wajib pajak orang pribadi sebagai responden yang dipilih secara acak.  Penelitian deskriptif kuantitatif untuk menggambarkan data data perhitungan yang diperoleh, dengan jumlah responden 112. Penelitian ini menggunakan Model Partial Least Square (PLS). Tujuan Penelitian bertujuan untuk menguji kebijakan e-filing, sanksi perpajakan dan kesadaran wajib pajak  terhadap kepatuhan wajib pajak orang pribadi. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pajak Setiabudi IV. Hasil pengujian menunjukkan bahwa Kebijakan e-filing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, dengan adanya Kebijakan E-Filing memudahkan Wajib Pajak orang pribadi untuk melaporkan SPT setiap tahun nya dan lebih menghemat waktu, biaya, serta tenaga Sanksi Perpajakan berpengaruh negatif terhadap Kepatuhan Wajib Pajak orang pribadi, masih banyak Wajib Pajak yang menghiraukan adanya Sanksi Perpajakan dan masih banyak Wajib Pajak yang diberikan Sanksi karna tidak Melaporkan SPT tepat waktu. dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak orang pribadi, bahwa kesadaran wajib pajak orang pribadi semakin tinggi maka pamahaman dan pelaksanaan kewajiban perpajakan semakin baik sehingga meningkatkan kepatuhan. Dari hasil yang didapat variabel Kebijakan e-filing dan Kesadaran Wajib Pajak orang pribadi berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi.

 

Kata Kunci : Kebijakan E-Filing, Sanksi Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak
The A'ingae Co-Occurrence Constraint
Authors: Repetti-Ludlow Chiara
Published: May 2021

Many OT frameworks have been proposed to account for co-occurrence phenomena, including agreement as correspondence (Rose & Walker, 2004) and total and partial identity (Gallagher & Coon, 2009). However, aggressive reduplication (Zuraw, 2002) is best able to account for new data from A'ingae, as it accounts for agreement between whole syllables rather than individual segments. In this paper, I put forward novel co-occurrence data from A'ingae, a language isolate spoken by approximately 1,500 people in Ecuador and Colombia. I then describe how the data can be accounted for using Zuraw's (2002) aggressive reduplication, with only minor modifications. Finally, I consider historical motivations for the existence of this type of co-occurrence pattern.
Moraic Footing in Suzhou Chinese: Evidence from Toneless Moras
Authors: Zhu Yuhong
Published: May 2021

The current study provides additional phonetic data for the light-initial sandhi patterns in Suzhou Chinese, illustrating a context-sensitive pitch alternation that is not present after heavy-initial forms, and has not been attested in other neighboring Northern Wu varieties either. I propose that such pitch alternation is due to interpolation effects on toneless prosodic constituents, here toneless moras. A binary trochee built directly on moras yields an unparsed (i.e. toneless) final mora in light-heavy disyllables, accounting for the pitch patterns on the surface. Such an analysis is not only empirically adequate, but also echoes the cross-linguistic structural observation that a foot head lighter in weight than the dependent is generally dispreferred (Head-Dependent Asymmetry; cf. Dresher and van der Hulst 1998).
On the Left-/Right-Branching Asymmetry in Mandarin Tone 3 Sandhi
Authors: Chen Fulang
Published: May 2021

In Mandarin, a left-/right-branching asymmetry is observed when the Tone 3 Sandhi (T3S) process interacts with the syntactic structure of an expression: while expressions that have a left-branching syntactic structure only have a non-alternating sandhi pattern in which all but the rightmost T3 is changed to the sandhi tone, for expressions that have a right-branching syntactic structure various sandhi patterns are possible. This paper proposes that T3S applies cyclically bottom-up on a prosodic structure matched from the syntactic structure of an expression, along the lines of the Match Theory of syntactic-prosodic constituency correspondence (Selkirk 2011). The interaction of Match Phrase constraints and Strong Strong Start, which is a more restricted version of Selkirk’s (2011) Strong Start constraint, predicts that different prosodic structures are possible outputs for a right-branching expression, while for a left-branching expression the only possible output is a left-branching prosodic structure. The various possible sandhi patterns for a right-branching expression and the non-alternating sandhi pattern for a left-branching expression are derived when T3S applies cyclically bottom-up on the proposed prosodic structures.
Morpheme-specific Phonology in Reduplication
Authors: Sande Hannah
Published: May 2021

This paper examines two case studies of morpheme-specific reduplication that copy from a syntactic domain larger than a root but smaller than a word, providing an analysis in Cophonologies by Phase (CBP) of both morpheme-specific phonotactic requirements in different reduplication processes and of the amount of structure copied in reduplication. The first case study comes from Guébie (Kru, Ivory Coast), where reduplication marks both nominalization and reciprocals (among others). In both morphosyntactic environments, reduplication copies the verb plus valency-changing affixes, but the reduplicants are subject to different sets of phonotactic restrictions. The second case study comes from Kinande (Bantu, Democratic Republic of Congo) where there is reduplication of nouns as well as verbs. Nominal and verbal reduplication both involve a two-syllable reduplicant that copies from the root plus some--but not all--affixes, and both are subject to a morpheme integrity constraint. However, the two reduplication processes differ in whether they are prefixing or suffixing, whether they copy from right-to-left or left-to-right, and in which repair to the morpheme integrity constraint is preferred.While other frameworks such as traditional Cophonology Theory, Stratal OT, or Indexed Constraints could also account for the morpheme-specific phonological behavior of reduplicants, CBP has the added benefit of straightforwardly accounting for the amount of structure that serves as the base of reduplication in each case. This paper contributes to the growing literature on morphophonological interactions that can be accounted for within CBP.
Against the Law of Three Consonants in French: Evidence from Judgment Data
Authors: Storme Benjamin
Published: May 2021

Grammont's Law of Three Consonants (LTC) states that French schwa is obligatorily pronounced in any CC_C sequence to avoid three-consonant clusters. Although schwa presence has been shown to be sensitive not only to cluster size but also to the nature of consonants in post-lexical phonology, the LTC is still considered as accurate to describe schwa-zero alternations in lexical phonology. The paper uses judgment data from French speakers in France and Switzerland to compare the behavior of schwa in derived words (lexical phonology) and inflected words (post-lexical phonology). The results show that schwa-zero alternations are conditioned not only by cluster size but also by cluster type in lexical phonology. Moreover, the same phonotactic asymmetries among consonant clusters are found in lexical and post-lexical phonologies. The data therefore support a weaker version of the lexical-phonology hypothesis than what is usually assumed for French. Lexical and post-lexical phonologies do not require different phonotactic constraints but only different weights for the same constraints.
Persistence and Opacity in Eastern Andalusian Harmony
Authors: Kaplan Aaron
Published: May 2021

This paper proposes a novel account of a derivationally opaque aspect of ATR harmony in Eastern Andalusian. Harmony in the language is driven by Positional Licensing: [-ATR] originating on final vowels must spread to the stressed vowel. Intervening post-tonic vowels optionally also harmonize, as do pretonic vowels. Typically in licensing-driven systems, if harmony is unable to reach the licensor, harmony does not affect non-licensing positions either. Not so in Eastern Andalusian: high vowels do not harmonize, but a stressed high vowel does not prevent unstressed vowels from harmonizing as normal – harmony can overapply on these vowels. The analysis, couched in serial Harmonic Grammar, develops a new mechanism called persistence that accounts for this opacity. Under persistence, once a feature satisfies Positional Licensing by spreading to the licensing position, Positional Licensing remains satisfied for the rest of the derivation, even if the feature vacates the licensing position. This allows a stressed high vowel to harmonize, thereby permitting unstressed vowels to harmonize, too, and then harmony can retract off the high vowel without running afoul of Positional Licensing.
Articulatory Strategies for Place Contrasts of Unreleased Final Stops on Preceding Vowels: Evidence from Ultrasound Imaging
Authors: Yiu Suki , Archangeli Diana , Yip Jonathan
Published: May 2021

This ultrasound study examines the gestural coordination involved in vowel-to-consonant sequences concerning unreleased final stops, which are more susceptible to reduction than their released counterparts. Thus, coarticulatory information on the preceding vowel is important to signal place contrasts of post-vocalic stops. The gestural coordination of vowel-consonant sequences of monosyllabic words in Cantonese represents a testing case for having preserved phonemic contrasts of six unreleased final stops in a range of vowel contexts. Preliminary results from smoothing spline ANOVA and linear mixed-effect regression show that coarticulatory patterns depend on vowel height, that is, non-high vowels are undergoing gradual coarticulation whereas high vowels are phonologising the lingual properties of the unreleased final stops on the preceding vowels.
A Unified Account of Two Vowel Devoicing Phenomena: the Case of Cheyenne
Authors: Vogel Rachel
Published: May 2021

This paper investigates two vowel devoicing processes in Cheyenne, which appear on the surface to be fundamentally different, occurring in distinct segmental and prosodic environments. One process occurs in phrase-final vowels in any segmental environment, while the other occurs only before voiceless consonants in the surface penultimate vowels of some words. The first is consistent with typological expectations and is phonetically grounded, whereas the second is at first glance, neither typologically expected nor phonetically motivated. I provide a unified Stratal Optimality Theory account of these processes, demonstrating that both can, in fact, be treated as cases of domain-final devoicing, and attributed to the same family of positional markedness constraints. Different rankings of the markedness constraints relative to a faithfulness constraint result in different segmental conditions for the two processes. Moreover, I suggest that the two processes may be related via Domain Generalization, whereby a phonetically motivated utterance-final effect phonologizes and extends to smaller prosodic domains. In this way, while the word-level process is not itself phonetically motivated, it can be understood as an extension of another phonetically motivated process in the same language.
Segments vs. Clusters: Postaspiration in Sevillian Spanish
Authors: Gilbert Madeline
Published: May 2021

Sevillian Spanish is undergoing a change from preaspiration to postaspiration in /s ptk/ sequences ([pahta] -> [patha]) (Ruch & Peters, 2016).  Some previous work suggests that postaspirated stops are phonologizing in Sevillian Spanish (O'Neill, 2009; Gylfadottir, 2015). In this paper, I argue that postaspirated stops are underlyingly clusters. Evidence for the cluster representation comes from two sources: sociolinguistically-conditioned variation and phonologically-conditioned alternations across word and morpheme boundaries. I then present the results of a perception experiment showing that Sevillian listeners perceive postaspiration and map it onto an underlying cluster. Listeners of another dialect (Mexican Spanish) do not perceive or interpret postaspiration. Finally, I outline an analysis in which postaspiration is the result of gradual coda reduction followed by metathesis. This kind of metathesis may be possible due, in part, to perceptual difficulties in perceiving aspiration.
A Parallel Approach to Mobile Affixation in Huave
Authors: Zukoff Sam
Published: May 2021

Huave exhibits "mobile affixation", whereby the placement of individual affixes varies depending on the phonological properties of affix and stem. Kim (2008, 2010) analyzed these facts within a cyclic cophonology approach through the interaction between alignment constraints (McCarthy & Prince, 1993) and the phonological constraints *CC and DEP. Using the same core components, this paper develops an alternative, fully parallel analysis.In this approach, morphemes are unordered in the phonological input, every morpheme is indexed to its own (crucially gradient) alignment constraint, and output ordering is determined entirely through simultaneous constraint interaction. Notably, this analysis captures a previously unnoticed generalization about the stability of left/right order between affixes in the language.The main contribution of this new analysis is that it provides a principled distinction between mobile and immobile affixes: the order of affixes, as determined by the relative ranking of their alignment constraints, correlates with their ability to trigger epenthesis, as determined by their ranking relative to DEP. This follows from a parallel approach with a single language-wide ranking, but not from a cyclic cophonology account. Furthermore, this distinction can be tied directly to morphosyntactic structure via Zukoff's (2020) "Mirror Alignment Principle" and considerations of Base-Derivative faithfulness (Benua, 1997).
Text-setting in Kaytetye
Authors: San Nay , Turpin Myfany
Published: May 2021

Singing is a universal human activity. Across the vast range of song traditions throughout the world, native speakers have consistent intuitions about how the syllables in a given line of song text should be set to the tunes and/or rhythms within their various song traditions. This paper presents an Optimality Theoretic analysis of text-setting in a set of ceremonial songs traditionally sung and passed on orally by groups of Kaytetye-speaking women in Central Australia. Australian Aboriginal songs are renowned for the degree to which they diverge from speech. For our analysis, we use a computational method to exhaustively generate all permitted ways sung forms may diverge from their spoken equivalents along with all possible ways each form may be set to rhythm. We show that the seemingly idiosyncratic nature of text-setting strategies in this song set can be accounted for through a relatively generic set of constraints (even when thousands of competing candidates are considered), reflecting many of the fundamental processes that govern the interaction of language, meter, and music.
Learning Repetition, but not Syllable Reversal
Authors: Moreton Elliott , Prickett Brandon , Pertsova Katya , Fennell Josh , Pater Joe , Sanders Lisa
Published: May 2021

Reduplication is common, but analogous reversal processes are rare, even though reversal, which involves nested rather than crossed dependencies, is less complex on the Chomsky hierarchy. We hypothesize that the explanation is that repetitions can be recognized when they match and reactivate a stored trace in short-term memory, but recognizing a reversal requires rearranging the input in working memory before attempting to match it to the stored trace. Repetitions can thus be recognized, and repetition patterns learned, implicitly, whereas reversals require explicit, conscious awareness. To test these hypotheses, participants were trained to recognize either a reduplication or a syllable-reversal pattern, and then asked to state the rule. In two experiments, above-chance classification performance on the Reversal pattern was confined to Correct Staters, whereas above-chance performance on the Reduplication pattern was found with or without correct rule-stating. Final proportion correct was positively correlated with final response time for the Reversal Correct Staters but no other group. These results support the hypothesis that reversal, unlike reduplication, requires conscious, time-consuming computation.
Arguments for a Privative L Tone in Northern Tepehuan
Authors: Gil Burgoin Carlos Ivanhoe
Published: May 2021

This paper proposes that Northern Tepehuan is a tonal language with just one lexical tone 'low tone' and is therefore a privative tonal system. L tone is sufficient to explain the pitch contrasts in the language and also necessary to explain the "inconsistencies" of stress assignment. Stress is normally predictable from the size of the word, from syllable-weight, and is cued by a H* intonational tone. Nonetheless, in words that do not obey the Stress-to-Weight constraint, it could be argued that stress is displaced from the heavy syllable by virtue of a high-ranked *Align(Head/Low) constraint that prohibits the placement of stress on a syllable with a lexical L. The L tone also explains why the H* intonational tone can be displaced from stressed syllables.
Lexical Strata and Phonotactic Perplexity Minimization
Authors: Rosen Eric Robert
Published: May 2021

We present a model of gradient phonotactics that is shown to reduce overall phoneme uncertainty in a language when the phonotactic grammar is modularized in an unsupervised fashion to create more than one sub-grammar. Our model is a recurrent neural network language model (Elman 1990), which, when applied in two separate, randomly initialized modules to a corpus of Japanese words, learns lexical subdivisions that closely correlate with two of the main lexical strata for Japanese (Yamato and Sino-Japanese) proposed by Ito and Mester (1995). We find that the gradient phonotactics learned by the model, which are based on the entire prior context of a phoneme, reveal a continuum of gradient strata membership, similar to the gradient membership proposed by Hayes (2016) for the Native vs. Latinate stratification in English.
Variable Hiatus in Persian is Affected by Suffix Length
Authors: Ariyaee Koorosh , Jurgec Peter
Published: May 2021

In this paper, we conduct two experiments to examine variable hiatus in Spoken Persian. The production experiment reveals that variation is restricted. For instance, elision of the first vowel, which is cross-linguistically common (Casali 1997), is never attested. Moreover, elision of the second vowel is rare with monosegmental (-V) suffixes. The perception experiment confirms that elision of the second vowel is preferred with polysegmental suffixes, but rare with monosegmental suffixes, where hiatus is favoured instead. The preference of hiatus over epenthesis remains constant regardless of suffix length. This study contributes to the discussion of variable phonological processes and constitutes the first experimentally confirmed case of variable hiatus to date.
Computational Restrictions on Iterative Prosodic Processes
Authors: Dolatian Hossep , Koser Nate , Rawski Jonathan , Strother-Garcia Kristina
Published: May 2021

We demonstrate a computational restriction on iterative prosody in phonology by using logical transductions. We show that the typology is fundamentally local but requires output recursion, formulated via quantifier-free transductions and least-fixed-point operators, respectively. We focus on two case studies from iterative prosody. One is iterative secondary stress. The other is more complex: iterative syllabification and epenthesis in Arabic dialects. The second case study involves formalizing Ito (1989)'s analysis of directional syllabification.
MATCHING Phrases in Norwegian Object Shift
Authors: Brinkerhoff Mykel Loren , Tengesdal Eirik
Published: May 2021

One significant contribution of generative linguistics has been to our understanding of 'movement,' which occurs when a word is linearized in a position different from where it is interpreted. Even though movement often is considered a syntactic phenomenon, some cases seem best analyzed prosodically, such as pronoun post-posing in Irish (Bennett, Elfner, & McClosky 2016). We explore prosodically driven movement in Norwegian, which is known for having pronominal object shift (OS). We show that OS can be explained by Match Theory (Selkirk 2009, 2011), but only if the MATCH constraints are sensitive to lexical items and their projects instead of Elfner's (2012) definition where Match is sensitive to lexical and functional elements and their projections (see also Ito & Mester 2019).