bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relationship between respiratory diseases and environmental conditions: a time-series analysis in Eastern Amazon
Authors: Moura Mauricio do Nascimento , Vitorino Maria Isabel , Silva Glauber Guimarães Cirino da , Andrade Filho Valdir Soares de 
Published: September 2021

This study examines the relationship between the time-series analysis of climate, deforestation, wildfire, Aerosol Optical Depth (AOD), and hospital admissions for respiratory diseases in the Eastern Amazon. Through a descriptive study with an ecological approach of an 18-year time-series analysis, we made a statistical analysis of two pre-established periods, namely, the rainy season and the dry season. On a decadal scale, analyzing the signals of climate indices [i.e., the Southern Oscillation Index (SOI) and the Atlantic Meridional Mode (AMM)], the city of Marabá presents correlations between hospital admissions, wildfire, and AOD. This is not observed with the same accuracy in Santarém. On a seasonal scale, our analysis demonstrated how both cities in this research presented an increase in the number of hospital admissions during the dry season: Marabá, 3%; Santarém, 5%. The same season also presented a higher number of fire outbreaks, AOD, and higher temperatures. The AOD monthly analysis showed that the atmosphere of Marabá may be under the influence of other types of aerosols, such as those from mining activities. There is a time lag of approximately 2 months in the records of wildfire in the city. Such lag is not found in Santarém. The linear regression analysis shows that there is a correlation above 64% (Marabá) and 50% (Santarém), which is statistically significant because it proves that the number of hospital admissions for respiratory diseases is dependable on the AOD value. From the cities in the study, Marabá presents the highest incidence of wildfire, with an average of 188.5— the average in Santarém is 68.7—, and therefore the highest AOD value, with an average of 0.66 (Santarém, 0.47), both during the dry season. It is evident that the climate component has a relevant contribution to the increase in the number of hospital admissions, especially during the rainy season, where there are few or no records of wildfires.
Air pollutants associated with surface meteorological conditions in São Paulo’s ABC region
Authors: Silva Mariana Devincentis , Oliveira Maria Carla Queiroz Diniz , Drumond Anita , Rizzo Luciana Varanda 
Published: September 2021

Air pollution is one the main environmental problems in urban areas like the Metropolitan Area of São Paulo (MASP) in Brazil, where millions of inhabitants are exposed to pollution concentrations above the standards, with potential health impacts. Exposure is unequal throughout MASP, relying on the dynamics of local emission sources interplaying with weather and climate in a regional scale. The ABC region — ABC standing for Santo André, São Bernardo do Campo and São Caetano do Sul, the cities the area originally comprised of — is MASP’s largest industrial center, sitting in its southeast border, and encloses environmental protection areas. That leads to a unique emission profile that differ from the metropolis center. This study aims to characterize the variability of atmospheric pollutants in the ABC region in 2015, investigating possible sources and associations with surface meteorological conditions. Multivariate statistical analyses were applied to data from seven air quality monitoring stations and surface meteorological variables. Results show that São Bernardo do Campo stood out, with O3 concentrations 20% higher (43±19 μg.m-3) than the other sites, while São Caetano do Sul had the highest annual mean PM10 concentrations (39±19 μg.m-3), mostly related to vehicular emissions. Relative humidity was negatively correlated with primary pollutants, while temperature and radiation correlated with O3. Unusually high O3 concentrations were observed in January of 2015, concomitant with negative anomalies of precipitation and relative humidity, likely associated with the 2014/2015 summer drought event in Southeast Brazil. Overall, results show that local emission sources significantly impact air pollution loading and its diurnal variability, particularly in the case of primary pollutants. Climate modulates the seasonal concentration variability, and regional scale weather phenomena may impact air quality conditions. To reach concentration standards everywhere, policy makers must be aware of processes occurring in different spatial scales that determine air quality.
PENGARUH LUAS LAHAN, LUAS BANGUNAN DAN TATA LETAK TANAH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN MINAHASA TAHUN 2015-2017
Authors: Mampow Gianfillo Luke , Manengkey James , Marunduh Andrew 
Published: September 2021

Tujuan dari penlitian ini adalah untuk menganalisis pengaruh Luas Lahan, Luas Bangunan dan Tata Letak Tanah terhadap Penerimaan Pajak Bumi dan Bangunan di Kabupaten Minahasa pada tahun 2015 sampai tahun 2017. Populasi dari penelitian ini adalah 25 kecamatan yang berada di Kabupaten Minahasa. Metode pengumpulan data menggunakan teknik library research dan teknik dokumentasi, dan teknik untuk mengolah data menggunakan regresi linear berganda. Hasil penelitian ini menunjukan variabel dependent secara simultan berpengaruh terhadap penerimaan Pajak Bumi dan Bangunan (PBB) dengan hasil Fhitung > Ftabel (18,594 > 2,736) dengan nilai signifikansi 0,000 (0,0%) < 5%. Secara parsial hasil penelitian ini menunjukan Tata letak tanah secara parsial tidak berpengaruh signifikan dengan nilai Thitung < Ttabel (1,802<1,994) dengan tingkat signifikansi 0,076>0,05. Dengan hasil Ajusted R2 sebesar 0,416 artinya variabel independent pada penelitian ini menjelaskan variabel dependent sebesar 41,6% sedangkan sisanya 58,4% dijelaskan oleh variabel lain diluar penelitian ini.
Abstract
The purpose of this study was to analyze the effect of land area, building area and land layout on land and building tax revenues in Minahasa district from 2015 to 2017. The population of this study were 25 sub-districts in Minahasa district. The data collection method uses library research techniques and documentation techniques, and the technique for processing data uses multiple linear regression. The results of this study indicate that the dependent variable simultaneously influences land and building tax (PBB) revenues with the results of Fcount> Ftable (18.594> 2.736) with a significance value of 0.000 (0.0%) <5%. Partially the results of this study show that partially the land layout has no significant effect with the value of tcount <ttable (1.802 <1.994) with a significance level of 0.076> 0.05. With the results of Ajusted R2 of 0.416, it means that the independent variable in this study explains the dependent variable of 41.6% while the remaining 58.4% is explained by other variables outside of this study.
ANALISIS PENERAPAN SAK ETAP PADA KOPERASI DI KABUPATEN MINAHASA
Authors: Sendow Sendi , Manengkey James , Kambey Anita 
Published: September 2021

ABSTRAK
Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam penyusunan laporan keuangan di Kabupaten Minahasa.Teknik analisis data dalam penelitian ini adalah dengan metode deskripif kualitatif dan hanya menguraikan hasil dari wawancara yang dilakukan saat di lapangan. Berdasarkan hasil penelitian menunjukkan bahwa pencatatan (jurnal) atas berbagai transaksi yang dilakukan pada koperasi di Minahasa sesuai dengan SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya dan Koperasi Jivent Matuari menggunakan jurnal memorial untuk peringkasan dan neraca percobaan untuk pengikhtisaran sehingga sudah sesuai dengan SAK ETAP. Penyajian laporan keuangan dalam dua jenis yaitu neraca dan laporan laba rugi yang paling umum digunakan sedangkan menurut SAK ETAP ada lima jenis yaitu neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan.
ABSTRACT

This study aims to determine the application of SAK ETAP in the preparation of financial reports in Minahasa Regency. The data analysis technique in this research is descriptive qualitative method and only describes the results of interviews conducted in the field. Based on the research results, it shows that the recording (journal) of various transactions carried out in cooperatives in Minahasa is in accordance with the SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya and Koperasi Jivent Matuari using a memorial journal for summary and trial balance for summarizing so that it is in accordance with SAK ETAP. The presentation of financial statements is in two types, namely balance sheet and income statement which are the most commonly used while according to SAK ETAP there are five types, namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes on financial statements.
ANALISIS PENGAKUAN ASET TETAP BERDASARKAN PSAK DI CV GERONIMO AIRMADIDI
Authors: Lamandoke Yudi , Sumual Tinneke E.M. , Sumual Frida M 
Published: September 2021

Abstrak
CV Geronimo perusahaan perseroan komoditer yang bergerak dibidang jasa di Kelurahan Sarongsong 1, Kecamatan Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara. Penelitian ini bertujuan untuk mengetahui apakah pengakuan aset tetap di CV Geronimo sudah sesuai dengan pernyataan standar akuntansi keuangan no.16 tentang aset tetap. Teknik analisis data yang digunakan adalah analisis deskritif kualitatif, yaitu metode yang bertujuan untuk menggambarkan keadaan perusahaan berdasarkan kenyataan yang sesungguhnya terjadi disuatu perusahaan. Hasil penelitian menunjukkan bahwa pengakuan aset tetap di kantor CV Geronimo sesuai dengan pernyataan standar akuntansi keuangan no 16.

Kata kunci: pengakuan, akuntansi aset tetap, pernyataan standar akuntansi keuangan no. 16

Abstract
CV Geronimo is a commodity company engaged services at Sarongsong 1 Village, Airmadidi District, North Minahasa Regency, North Sulawesi. This study aims to determine whether the recognition of fixed assets at CV Geronimo by following the statement of financial accounting standards No.16 regarding fixed assets. The data analysis is using descriptive qualitative technique analysis, which is a method that aims to describe the state of the company based on the fact that occur in a company. The results showed that the recognition of fixed assets in the Cv Geronimo office was by following the statement of financial accounting standards No. 16.
Keywords: recognition, fixed asset accounting, financial accounting standard statement no. 16
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM
Authors: Simanjuntak Natasha , Sumual Tinneke E.M. , Bacilius Aprili 
Published: September 2021

Abstrak
Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan.
Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan

Abstract
One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials.
Keywords : SAK-EMKM, Restaurant, Financial Statements
ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 PADA UMKM DI KECAMATAN LANGOWAN
Authors: Mangare Gloria , Pangkey R. I. J , Pontoh Jones. X 
Published: September 2021

Tujuan penelitian ini untuk memahami bagaimana penerapan Peraturan Pemerintah No. 23 Tahun 2018 pada UMKM di Kecamatan Langowan, dilakukan pada lima UMKM berbeda, menggunakan pendekatan kualitatif. Informasi diperoleh langsung dari para informan dengan teknik wawancara maupun observasi, berdasarkan teori yang ada tentang asas-asas pemungutan pajak oleh Adam Smith. Jumlah pungutan pajak sebagaimana yang diatur dalam Peraturan Pemerintah No. 23 Tahun 2018 dianggap sesuai dengan daya pikul karena pengenaannya tergantung dari besar kecilnya penghasilan.Peraturan Pemerintah ini juga memberikan kepastian hukum bagi Wajib Pajak. Adapun pendapat dari sebagian informan bahwa tarif 0,5% merupakan tarif yang tidak terlalu memberatkan, namun sebagian informan lainya berpendapat bahwa tarif tersebut masih dianggap berat. Namun, manfaat pajak bisa dirasakan lewat program pemerintah yang memanfaatkan penerimaan perpajakan. Peran pajak dapat dinikmati, dimana pemerintah berupaya mengadakan sarana dan prasarana yang dapat meningkatkan kesejahteraan masyarakat.
Kata Kunci: Penerapan, Peraturan Pemerintah No. 23 Tahun 2018, UMKM

The porpose of this study is to know how about the implementation of Government Regulation No. 23 of 2018 at Micrro Small and Medium Enterprises (MSME) in Langowan District, at five different Micrro Small and Medium Enterprises, using a qualitative approach. Information obtained directly from informants by interview techniques and observation, based on existing theories about tax collection principles by Adam Smith. The amount of tax collection on Micro Small and Medium Enterprises as regulated in Government Regulation No. 23 of 2018 considered in accordance with ability because the imposition depends on the size of income. This Government Regulation can also provide legal certainty for taxpayers. The opinions of some taxpayers is the 0,5% tariff is a less heavy tariff. However, the opinions of some taxpayers that the rate is still considered heavy. However, the benefits of taxes can be felt through government programs that take advantage of tax revenues. The role of tax can be enjoyed, the government strives to provide facilities and infrastructure that can improve the welfare of society.
Key Words: Implementation, Government Regulation No. 23 of 2018, MSME
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018
Authors: Sumondag Jessica , Tanor Linda A. O , Kambey Anita N. 
Published: September 2021

ABSTRAK
Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility.
Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage.
ABSTRACT
Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility.
Keywords: Corporate Social Responsibility, Profitability, Leverage.
PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE
Authors: Pelo Rini , Tanor Linda. A. O , Sumual Tinneke Evie Meggy 
Published: September 2021

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak.

Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah

ABSTRACT
Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes.

Key Words : Persepetion, UMKM, Development Rules
Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan
Authors: Tambahani Gea Delaya , Sumual Tinneke E.M. , Kewo Cecilia 
Published: September 2021

Penelititan ini bertujuan mengetahui dan menganalisis pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Menggunakan data sekunder dan metode penelitian kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel, gabungan time series dan cross section. Menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara antara variabel satu dengan variabel lainnya. Sampel yang digunakan sebanyak 16 perusahaan manufaktur sektor industri barang konsumsi subsektor makanan dan minuman selama 3 periode dari tahun 2017-2019 dengan purposive sampling sebagaiimetode pengambilan sampel. Hasillpenelitian menunjukkan bahwa Perencanaan Pajak (BTD) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (PBV) dan penghindaran Pajak (ETR) berpengaruh negatiffdan tidak signifikan terhadap nilai perusahaan.
Analisis Kavitasi pada Saluran Transisi dan Peluncur Pelimpah Bendungan Kluet – Model Fisik Skala 1:60
Authors: Faudli Imam , Azmeri Azmeri , Refika Cut Dwi 
Published: September 2021

River Region of Baru-Kluet has a steep slope contour and high rainfall so that it is vulnerable to flooding while during the dry season rice fields experience drought due to lack of water. Therefore, a dam is built to mitigate these issues. The spillway is a flow-control component in the dam which is used to improve regulation and enlarge the flow rate that will cross the spillway building. Spillway that has a steep slope is vulnerable to hydraulic behavior called cavitation. The experiment was carried out at the River and Coast Laboratory of Syiah Kuala University, Indonesia. This study aims to determine the value of the damage cavitation index interval in each series and discharge variation. Cavitation index analysis method used formula of ratio between local water pressure and flow velocity. Flow velocity and pressure at each outflow discharge was collected from the experiment. The results of the damage cavitation index interval in the 0 series and the modified series are located at level 1 for the transition region, level 3 for the launcher region and level 2 for the launcher region of modified series. It is found that the change in series 0 to a modified series with extending width in the side channel, lowering the elevation of side channel, and displacement sill in the transition channel with the aim of reducing the flow velocity. This change still has the possibility of cavitation damage, but it is much safer than the cavitation results of the 0 series. High quality of materials or concrete are not recommended because they are expensive and economically unfeasible, therefore the use of slot aeration/aerator is a suitable option for this case.
Keyword: Dam, spillway, cavitation, model test.