bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effectiveness of E-Billing System in Tax Payments for Taxpayers
Authors: Lailiyah Nikmatul , Br Sebayang Lesta Karolina 
Published: March 2020

The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for taxpayers in the Tax Office Batang. The type of this research is quantitative research with percentage descriptive analysis technique. Sources of data obtained from the distribution of questionnaires and interviews with taxpayers who have used the e-Billing system independently with accidental sampling techniques. The results showed that the effectiveness of the e-Billing system in the payment of taxes for taxpayers in Tax Office Batang with taxpayer research subjects who have used the e-Billing system independently is still less effective. This is because taxpayers still find the quality of the system that is still often disturbed and the quality of information that is felt to have not been spared errors, as well as the lack of effective success of targets with low levels of use independently. Constraints on the use of e-Billing systems for taxpayers include internal obstacles from technological capabilities, awareness of taxpayers, taxpayer accuracy, and external constraints from server down, facility limitations, instability of internet taxpayers' connections. The advice given is the need for attention to the quality of thesystem e-Billing by the Directorate General of Tax as the organizer of the system given the system that is often down, such as applying a tax payment limit date based on the type of tax to minimize solid use by taxpayers. The need for socialization both materially and practically, providing knowledge about the types of taxes and types of deposits, as well as giving directions to taxpayers to act more carefully in filling out electronic deposit papers on the e-Billing system to minimize errors and repetition of making codes Billing
Analisis Pelayanan Publik Bidang Transportasi untuk Difabel di Kota Semarang
Authors: Therawati Chusna Adzanin , Rusdarti Rusdarti 
Published: March 2020

This research is conducted with the aim to find out the quality standards of Trans Semarang which are diffable friendly. This research uses quantitative approach. The samples are the blind and the disabled who had used Trans Semarang in the amount of 5 people. The variables of this study are Trans Semarang facilities and the internal and the external constraints. The Data collection techniques use observation, interviews and documentation methods. This study uses percentage descriptive data analysis. The results of the study show that the Trans Semarang facility is still not difabel friendly and still cannot be utilized optimally. The Trans Semarang facility is still not diffable friendly because there are still many shelters that are not suitable, such as not having a ramp, no handles, slippery, steep, the existence of trees / poles barrier and damaged. There are still around 178 pieces or around 60.9% of shelters that are not diffable friendly. The recommendations of this research are improving the shelter to be diffable friendly, completing the access for all types of diffables, increasing the competency of officers and the awareness of the public about the existence of the Trans Semarang shelter
Penelitian ini dilakukan dengan tujuan untuk mengetahui standar kualitas Trans Semarang yang ramah difabel. Pendekatan penelitian ini menggunakan metode penelitian kuatitatif. Sampel yang dipakai adalah tuna netra dan tuna daksa yang pernah menggunakan Trans Semarang yaitu sebanyak 5 orang. Variabel penelitian ini adalah fasilitas Trans Semarang dan kendala internal serta eksternal. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling dengan kriteria-kriteria yang ditentukan oleh peneliti. Teknik pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Penelitian ini menggunakan analisis data deskriptif persentase. Hasil penelitian menunjukkan bahwa fasilitas Trans Semarang masih belum ramah difabel dan masih belum bisa dimanfaatkan secara maksimal. Fasilitas Trans Semarang masih belum ramah difabel karena masih banyak shelter yang belum sesuai diantaranya belum memiliki ramp, belum ada pegangan, licin, curam, terdapat pohon/tiang penghalang, dan rusak. Masih ada sekitar 178 buah atau sekitar 60.9% shelter yang masih belum ramah difabel. Rekomendasi untuk penelitian ini adalah adanya perbaikan shelter agar ramah difabel, melengkapi akses untuk semua jenis difabel, kompetensi petugas lebih ditingkatkan serta kesadaran masyarakat tentang adanya shelter Trans Semarang.
The Factors Influencing Tourist Visitations Number in Curug Silawe
Authors: Prakosa Novian Hangga , Fafurida Fafurida 
Published: March 2020

The purposes of this research are to identify the influence of travel cost, income, distance, access, facilities, natural beautiness, and age on the number of individual visits to Curug Silawe and to estimate the economic value of Curug Silawe through individual travel cost method. The population in this study are tourists that visited Curug Silawe with sample of 98 respondents taken by the quota accidental sampling technique. The data collection method used are literature study and questionnaire. The analysis tool used are OLS linear regression and economic value estimation. The results showed the variables that influence the number of individual visits to Curug Silawe are income, distance and age. Income and age has a positive effect. While distance has a negative effect. The economic value of Curug Silawe reached IDR 1,109,930,140.48 per year. This value is obtained from consumer surplus obtained per individual per year of IDR 308,656.88.
Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh biaya perjalanan, pendapatan, jarak, akses, fasilitas, keindahan alam, dan usia pada jumlah kunjungan individu ke Curug Silawe dan untuk memperkirakan nilai ekonomi Curug Silawe melalui metode biaya perjalanan individu . Populasi dalam penelitian ini adalah wisatawan yang berkunjung ke Curug Silawe dengan sampel 98 responden yang diambil dengan teknik quota accidental sampling. Metode pengumpulan data yang digunakan adalah studi literatur dan kuesioner. Alat analisis yang digunakan adalah regresi linear OLS dan estimasi nilai ekonomi. Hasil penelitian menunjukkan variabel yang mempengaruhi jumlah kunjungan individu ke Curug Silawe adalah pendapatan, jarak dan usia. Penghasilan dan usia memiliki efek positif. Sedangkan jarak memiliki efek negatif. Nilai ekonomi Curug Silawe mencapai Rp1.109.930.140,48 per tahun. Nilai ini diperoleh dari surplus konsumen yang diperoleh per individu per tahun sebesar Rp308.656,88.
Analysis of Factors that Influence the Acceptance of PBB-P2 Tax
Authors: Rahmawati Novita , Soesilowati Etty 
Published: March 2020

The purpose of this study was to determine the effect of minimum wages, economic growth, and industry on unemployment in West Java. Industrial variables act as moderator variables. The method of data analysis in this study uses Multiple Regression. The type of data used is secondary data obtained from Badan Pusat Statistik (BPS) in 2013-2015 with 26 districts / cities in West Java. The results showed that the minimum wage had a positive and significant effect, economic growth had a positive but not significant effect, and the industry had a positive and significant effect. Moderating variables make the influence of minimum wages and economic growth have a negative and significant effect. The addition of moderation variables is proven to strengthen the influence of independent variables on the dependent variable. Suggestion: 1) the government must continue to regulate appropriate regulations so that an increase in the number of industries can be accompanied by an increase in employment opportunities. Economic growth will be better if it is able to provide employment opportunities; 2) Increasing number of industries is better when accompanied by increased employment opportunities. The community is encouraged to improve their skills to meet the criteria needed by the industry.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh upah minimum, pertumbuhan ekonomi, dan industri terhadap pengangguran di Jawa Barat. Variabel industri bertindak sebagai variabel moderator. Metode analisis data dalam penelitian ini menggunakan Regresi Berganda. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) pada 2013-2015 dengan 26 kabupaten / kota di Jawa Barat. Hasil penelitian menunjukkan bahwa upah minimum memiliki efek positif dan signifikan, pertumbuhan ekonomi memiliki efek positif tetapi tidak signifikan, dan industri memiliki efek positif dan signifikan. Variabel moderat membuat pengaruh upah minimum dan pertumbuhan ekonomi berpengaruh negatif dan signifikan. Penambahan variabel moderasi terbukti memperkuat pengaruh variabel independen terhadap variabel dependen. Saran: 1) pemerintah harus terus mengatur peraturan yang tepat sehingga peningkatan jumlah industri dapat disertai dengan peningkatan kesempatan kerja. Pertumbuhan ekonomi akan lebih baik jika mampu memberikan kesempatan kerja; 2) Meningkatnya jumlah industri lebih baik jika disertai dengan peningkatan kesempatan kerja. Masyarakat didorong untuk meningkatkan keterampilan mereka untuk memenuhi kriteria yang dibutuhkan oleh industri.
Faktor-Faktor yang Mempengaruhi Pengeluaran Listrik Rumah Tangga
Authors: Purnomo Sigit Dwi 
Published: March 2020

The condition of the national electricity this center is experiencing a crisis as a result of the surge in demand for electricity is greater than the level of supply. Including for household electricity. The purpose of this study was to determine and analyze the effect of a variable number of electronic goods, household size, amount of space, the building area of the house, and family income over expenditure of household electricity in the village Sekaran, Gunungpati subdistrict, Semarang city. Household electricity expenditure as the dependent variable, while the number of electronic goods, household size, amount of space, the building area of the house, and family income as the independent variable. The method used is multiple linear regression analysis. The results of this study indicate that a variable number of electronic goods, the number of family members, house building area, family income positive effect and significant on household electricity expenditures in the village Sekaran. While the variable amount of space did not affect the household electricity expenditures in the village Sekaran.
Kondisi ketenagalistrikan nasional sat ini sedang mengalami krisis sebagai akibat terjadinya lonjakan permintaan akan listrik yang lebih besar dibanding tingkat pasokannya. Termasuk untuk listrik rumah tangga. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel jumlah barang elektronik, jumlah anggota keluarga, jumlah ruang, luas bangunan rumah, dan pendapatan keluarga terhadap pengeluaran listrik rumah tangga di Kelurahan Sekaran, Kecamatan Gunungpati, Kota Semarang. Pengeluaran listrik rumah tangga sebagai variabel dependennya, sedangkan jumlah barang elektronik, jumlah anggota keluarga, jumlah ruang, luas bangunan rumah, dan pendapatan keluarga sebagai variabel independennya. Metode yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel jumlah barang elektronik, jumlah anggota keluarga, luas bangunan rumah, pendapatan keluarga berpengaruh positif dan signifikan terhadap pengeluaran listrik rumah tangga di Kelurahan Sekaran. Sedangkan variabel jumlah ruang tidak berpengaruh terhadap pengeluaran listrik rumah tangga di Kelurahan Sekaran.
Geochemistry of Metasedimentary Rocks, Sources of Clastic Material, and Tectonic Nature of Mesozoic Basins on the Northern Framing of the Eastern Mongol–Okhotsk Orogenic Belt
Authors: Zaika V.A. , Sorokin A.A. , Kovach V.P. , Kotov A.B. 
Published: March 2020

Abstract
—We present results of geochemical studies of the upper Mesozoic deposits of the Strelka and Malaya Tynda depressions and U–Th–Pb (LA-ICP-MS) geochronological and Lu–Hf isotope-geochemical studies of detrital zircons from these deposits. It is shown that the Strelka and Malaya Tynda depressions, adjacent to the Mongol–Okhotsk Orogenic Belt in the north and extending along the boundary between the southern framing of the North Asian Craton and the orogenic belt, are marginal troughs. These troughs are filled with thick beds of Mesozoic marine (at the bottom) and continental (at the top) metaterrigenous rocks, with an increase in the grain size of clastic material up the section; the rocks should be regarded as molasses. The results of U–Th–Pb geochronological studies of detrital zircons from metaterrigenous rocks of the Strelka and Lesser Tynda depressions, on the one hand, and the eastern part of the Mongol–Okhotsk Orogenic Belt, on the other, show that orogenic processes in the east of the belt were completed at the Early–Middle Jurassic boundary. The depressions began to form after the complete closure of the Mongol–Okhotsk basin and the formation of an orogenic structure at its place. Then they were filled with material supplied both from the Selenga–Stanovoi and Dzhugdzhur–Stanovoi superterranes on the southern framing of the North Asian Craton and from the Mongol–Okhotsk Belt, which was a mountain-folded structure in the Middle Jurassic.
Research productivity in science and its relationship to race in South Africa
Authors: Sooryamoorthy Radhamany , Mtshali Mduduzi N.G. 
Published: March 2020

The research productivity of scholars is ordinarily affected by a combination of factors such as their age, gender, academic age, rank, qualification, experience, discipline, collaboration and co-authorship. A factor not often included in the analysis of research productivity is race. We examined the inter-relationship between race and other pertinent variables of research productivity of scholars in South Africa, drawing data from two waves of study. We found that there was an increase in the proportion of African respondents and in the productivity of both African and Indian respondents. Compared to 2008, African respondents had higher mean values than the rest in measures such as papers written in the last year, papers published in foreign journals, combined measure of journal publications and in total productivity in 2014. A significant proportion of African respondents has been moved to South Africa.
Significance:

The study reveals the complexities of research productivity of scholars in higher education and research institutions in South Africa and offers insights into the influence of race.
The findings contribute to the study of transformation that is underway in higher education and research institutions in the country.
Análisis de la judicialización en la gestión de medicamentos. Caso de estudio del Trastuzu mab en el tratamiento del cáncer de mama en Costa Rica
Authors: Mora Adrián Ernesto Rechnitzer 
Published: March 2020

Estudio de caso de la judicialización de la salud en Costa Rica, como lo fue el relacionado con el medicamento Trastuzumab para el tratamiento del cáncer de mama; locual ayudó a comprender holísticamente la judicialización en la gestión de medicamentos. Se explican las causas y consecuencias de la judicialización de la gestión del medicamento Trastuzumab, se studian los roles jugados por cada entidad (organización de pacientes, médicos tratantes, Sala Constitucional, Caja Costarricense de Seguro Social y compañía farmacéutica) y sus interacciones, se precisa el costo que ha implicado para la CCSS la administración del medicamento Trastuzumab y se emiten recomendaciones que buscan ayudar en la mitigación de los riesgos que han surgido en consecuencia de la judicialización en la gestión de medicamentos.
The 4 December 2015 Mw 7.1 Normal-Faulting Antarctic Plate Earthquake and Its Seismotectonic Implications
Authors: Andrews Ronia , Rajendran Kusala , Purnachandra Rao N. 
Published: March 2020

ABSTRACTOceanic plate seismicity is generally dominated by normal and strike-slip faulting associated with active spreading ridges and transform faults. Fossil structural fabrics inherited from spreading ridges also host earthquakes. The Indian Oceanic plate, considered quite active seismically, has hosted earthquakes both on its active and fossil fault systems. The 4 December 2015 Mw 7.1 normal-faulting earthquake, located ∼700  km south of the southeast Indian ridge in the southern Indian Ocean, is a rarity due to its location away from the ridge, lack of association with any mapped faults and its focal depth close to the 800°C isotherm. We present results of teleseismic body-wave inversion that suggest that the earthquake occurred on a north-northwest–south-southeast-striking normal fault at a depth of 34 km. The rupture propagated at 2.7  km/s with compact slip over an area of 48×48  km2 around the hypocenter. Our analysis of the background tectonics suggests that our chosen fault plane is in the same direction as the mapped normal faults on the eastern flanks of the Kerguelen plateau. We propose that these buried normal faults, possibly the relics of the ancient rifting might have been reactivated, leading to the 2015 midplate earthquake.
Investigating Level and Reasons of Insurance Deductions of Hospitalization Bills in AL Zahra Academic and Medical Center of Isfahan in 2017
Authors: Zarei Ehsan , Najafi Marziye , Arabi Samira 
Published: March 2020

Background: Insurances are the most important financial sources of hospitals but sometimes insurance companies deduct amounts as deductions from the sum of requested amounts after investigating financial documents sent to hospitals monthly. The current study aims at determining the level and reasons for insurance bill deductions in AL Zahra Hospital in Isfahan.
Methods: This applied study is descriptive-cross sectional in method and has been conducted retrospectively. The statistical population of this study contained file information of hospitalized patients who have been referred to Isfahan AL Zahra Hospital in 2016. The sample size determined by Cochran Formula and 400 files has been investigated. Random sampling employed. The information has been extracted from patients through a checklist whose reliability and validity has been confirmed by insurance experts and management specialists. Qualitative methods of interview used to identify the most important reasons for increasing the deduction sums and statistical indices and descriptive scales (frequency, percent etc) have been analyzed.
Results: The most and the least percent of insurance deductions are related to Armed Forces Insurance (36.8 %) and Social Security Insurance Organization (3.64 %) respectively. Also, the most deductions of hospitalized files were related to visiting deductions of hospitalized patients’ doctor and drug and consumables deduction, other services, surgeon and anesthetist commission, experiments and pathology, radiology and sonography are in next rates and the least deductions is related to doctors 2k visit cost, hoteling, and surgery room.
Conclusion: According to high percent of insurance deductions and investigation of its reasons, it has been revealed that hospitalized files related to visit by resident year 1 and 2 and absence of resident physician in center and the academic status of hospital that managers have to clarify this issue and use residents year 3 and 4, attending and resident physicians to reduce difference between hospitals and insurance companies and consider documentation as one of main elements of their agenda. So training all individuals who are influential on patients’ bills such as doctors and nurses is essential.
Profit and Loss Sharing (PLS) and Non-PLS Financing in Malaysia: Which One Should Be the One?
Authors: Mohd Nor Amirudin , Ismail Shafinar 
Published: March 2020

The motivation in this study lies on the fact that despite the tremendous development of the Islamic finance industry, some scholars argue that the development was driven by the debt-based or non- Profit sharing and losses sharing (PLS) contract instead of the widely proposed Profit sharing and losses sharing (PLS) contracts perceived to be as the ideal mode of financing. The question that arises is why non-PLS based? Why not PLS? Which one should the concepts use in Islamic finance then? Hence, this paper tries to explore the reason behind such development, discuss the future development as well and finally answer the main issue of which one should be the one? Initially the PLS was introduced in Malaysia; however the trend moved to non-PLS as a result of the current situation. The introduction of non-PLS products has been approved by shariah scholars hence making it shariah compliant. Since ‘sin’ is not an issue anymore, the investors now look for the best instrument that can give them higher return in line with the investment concept of high risk high return. Therefore, both PLS and non-PLS can be used side by side at the present moment.

Keywords: Profit and loss sharing; Islamic finance concept; Malaysia
The 21ST Century Capabilities for Improving SME Performance
Authors: Dzikrina Istighfaroh Rara , Nuraeni Shimaditya 
Published: March 2020

Most of business in the world, including Indonesia, consists of SMEs (around 99% of the total enterprises). With this large number of SMEs must be balanced with good performance in order to sustain and beneficial for the nation, considering their contribution that almost two-third of the national GDP. In this modern era, where everything is connected, we cannot assess SMEs performance solely on conventional products but also need to add other abilities from a founder to be able to bring the company to continue and growth. This, innovation, marketing, digital and learning capabilities are the key capabilities for the firms in their efforts to achieve superior performance especially in Indonesia. Thus, this research aimed to (i) investigate to what extend founder capabilities are effective on SME performance, and (ii) propose strategies to improve SME performance. To answer the research objective, this research used mixed method. To assess SMEs performance through founder capabilities in doing innovation, marketing, digital, and learning, a survey was conducted. Continues with in-depth interview to explore appropriate program for improving SMEs performance. Samples for the survey were taken from different categories of SMEs (micro, small and medium) and across industrial sector, approximately 100 samples were gained for the study. For the in-depth interview, a total of seven samples from each difference SMEs group and industrial sector was drawn. The questionnaire from the survey then analyzed using multiple linear regression to investigate the effect of independent variables (innovation capabilities, learning capabilities, marketing capabilities, and digital capabilities) toward dependent variable (SMEs performance). The result is most of the independent variables are significantly affected the SMEs performance. From the in-depth interview, the respondents suggested comprehensive detailed program for workshop, seminar, coaching, or mentoring to improve SMEs performance.

Keywords: Small Medium Enterprise, SME performance, Innovation Capability, Learning Capability, Marketing Capability, Digital Capability