bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH KOMPENSASI MANAJEMEN TERHADAP PENGHINDARAN PAJAK DENGAN MODERASI DIVERSIFIKASI GENDER DIREKSI DAN PREFERENSI RISIKO EKSEKUTIF PERUSAHAAN DI INDONESIA
Authors: Amri Muhtadin 
Published: June 2018

Abstract. This study aims to examine the effect of management compensation on corporate tax evasion, as well as to examine the influence of board gender diversity and the executive risk preference on the relationship between management compensation and tax evasion. This study uses balanced panel data of 404 companies listed on Indonesia Stock Exchange from 2012 to 2015. The result shows that the management compensation has the negative effect of tax evasion. Furthermore, the use of moderating variables, the board gender diversity, and the executive risk preferences, shows that the compensation would have a positive effect on corporate tax evasion when given to executives who have gender diversity. It is shown at least there is one female director who has risk preference as a risk taker.Keywords: compensation management; board of gender diversity; executive risk preferenceAbstrak. Penelitian ini bertujuan untuk menguji pengaruh kompensasi manajemen terhadap penghindaran pajak perusahaan, serta menguji pengaruh dari diversifikasi gender eksekutif dan preferensi risiko eksekutif terhadap hubungan antara kompensasi manajemen terhadap penghindaran pajak. Penelitian ini menggunakan data balanced panel berjumlah 404 tahun perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2012-2015. Hasil penelitian menunjukkan bahwa kompensasi manajemen berpengaruh negatif terhadap penghindaran pajak. Selanjutnya, penggunaan variabel moderasi yaitu diversifikasi gender eksekutif dan preferensi risiko eksekutif menunjukkan temuan bahwa kompensasi akan berpengaruh positif terhadap penghindaran pajak perusahaan apabila diberikan kepada eksekutif yang memiliki diversifikasi gender yang ditunjukkan dengan setidaknya terdapat satu direksi wanita dan yang memiliki preferensi risiko risk taker. Kata Kunci: kompensasi manajemen; board gender diversity; preferensi risiko eksekutif
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM
Authors: Setiyanto Adi Irawan , Norafyana Norafyana 
Published: June 2018

Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.Keywords: responsibility accounting; cost controlAbstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung.Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya
MODEL PERHITUNGAN HARGA POKOK UNTUK PERUSAHAAN LAUNDRY
Authors: Kosasih Elsje , Yuniawati Atty , Suryaputra Verawati , Limijaya Amelia 
Published: June 2018

Abstract. This research aims to design a model of product cost calculation for laundry establishments so that the owners are able to make better decisions based on a more accurate product cost information. More accurate product cost can guide cost reduction initiatives that will improve company profitability. Cost assignment method used in this research is Activity-based Costing system. By implementing this method, cost of a product will be in line with the resources consumed by the product. In designing the model, researchers did preliminary study, literature study, and data collection activities (interviews and observations). The researchers concluded that many of laundry establishments have not calculated product cost. Therefore, it is suggested that the owners do product cost calculation based on ABC system after weighing the costs and benefits. Moreover, the model should be adapted to each establishment’s business processes. In further research, environmental costs should be incorporated in the model. Abstrak. Penelitian ini bertujuan untuk menghasilkan model perhitungan harga pokok jasa yang dapat diterapkan pada usaha laundry untuk pengambilan keputusan yang lebih baik dan pada akhirnya dapat juga digunakan untuk pengendalian biaya, sehingga meningkatkan profitabilitas perusahaan. Metode pembebanan biaya yang digunakan dalam penelitian ini adalah Activity-Based Costing system (ABC). Dengan menggunakan metode ini dapat dihasilkan harga pokok produk yang tepat sesuai dengan sumber daya yang dinikmati oleh produk atau jasa yang dihasilkan. Dalam menghasilkan model, dilakukan kegiatan studi pendahuluan, studi literatur, pengumpulan data melalui dokumentasi, wawancara dan observasi. Dari penelitian ini, dapat disimpulkan bahwa perusahaan laundry tidak pernah menghitung harga pokok untuk jasa laundry mereka, oleh karena itu, disarankan agar pengusaha laundry sebaiknya menghitung harga pokok menggunakan metode ABC dengan membandingkan biaya dan manfaat yang dihasilkan serta pengadaptasian model sesuai kondisi di masing-masing perusahaan. Dalam penelitian lebih lanjut, sebaiknya unsur biaya lingkungan dapat dimasukkan ke dalam model perhitungan harga pokok.
TINJAUAN ATAS RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KOTA BANDUNG
Authors: Tresnawati Rina , Putri Erinisa Aini 
Published: June 2018

Abstract. The paper aims to determine the amount of contribution from the local retribution toward Local Revenue at Bandung City in the period 2011-2015 and the criteria of effectiveness. This study uses descriptive method, which is a way to collect, arrange and classify the data so as to obtain a fairly clear picture of the problems encountered then will be drawn a conclusion the author to collect the necessary data. From result of analysis that have been processed indicate that contribution of Local Revenue of Bandung City from retribution of the average is equal to 7,30% the rest that is equal to 93,7% from Original Revenue Region sourced from local tax revenue, income of result of separated area wealth management As well as other income in legitimate PAD. The effectiveness level of local retribution fluctuated where in 2011 get 98,07%, 2012 get 110,5%, 2013 get 114,57%, 2014 get 75,62% and in 2015 get 60,41%. Keywords : effectiveness; PAD; retribution. Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya kontribusi retribusi daerah terhadap Pendapatan Asli Daerah Kota Bandung selama periode 2011-2015 serta kriteria efektivitasnya. Penelitian ini menggunakan metode deskriptif, yaitu suatu cara mengumpulkan, menyusun dan mengklasifikasikan data sehingga memperoleh gambaran yang cukup jelas mengenai masalah yang dihadapi, kemudian akan ditarik sebuah kesimpulan penulis melakukan pengumpulan data yang diperlukan. Dari hasil analisis yang telah diolah menunjukan bahwa kontribusi Pendapatan Asli Daerah Kota Bandung dari retribusi daerah rata-ratanya adalah sebesar 7,30% sisanya yaitu sebesar 93,7% dari Pendapatan Asli Daerah bersumber dari pendapatan pajak daerah, pendapatan hasil pengelolaan kekayaan daerah yang dipisahkan dan juga pendapatan lain-lain dalam PAD yang sah. Tingkat efektivitas dari retribusi daerah sendiri mengalami fluktuasi dimana tahun 2011 mendapatkan 98,07%, 2012 mendapatkan 110,5%, 2013 mendapatkan 114,57%, 2014 mendapatkan 75,62% dan pada tahun 2015 mendapatkan 60,41%. Kata Kunci : efektivitas; PAD; retribusi daerah.
PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK.
Authors: Nawangsasi Yuli , Nasrudin Inayati , Purnamawati Hilda 
Published: June 2018

Abstract Annual personal income tax return reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and through Directorate General of Taxation’s website. The data was the registered annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I. The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing. ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan kepatuhan Wajib Pajak Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak. Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I. Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah penerapan SPT online (E-Filing) dibandingkan sebelumnya.
Academic performance and other psychological, social and family factors in compulsory secondary education students in a multicultural context
Authors: Broc Miguel 
Published: June 2018

This work aims to transfer research on academic achievement in compulsory secondary education (CSE) students (12-18 years) from personal factors to others of a psychosocial or sociological type, in a Spanish center with a high level of immigration, which welcome students from twenty eight nationalities whose percentage is about 60%. A second objective was to develop a brief measurement instrument to predict academic achievement, being the main dependent variable the number of suspended subjects in all three course evaluations, finding an optimal constellation of variables which may be more likely to achieve better academic achievement. 317 students of Secondary Education were part of this research in a public center of Zaragoza (Aragon-Spain) who were given anÂ ad hocÂ Family Settings, Psychosocial and Contextual QuestionnaireÂ whose factorial analysis yielded three factors: Context Immigration, Family Settings and academic autobiographical history and study habits. Finally, we analyzed the differences found among students from different continents, trying to find sociocultural foundations and optimal conditions that can explain these differences. Further analysis allow us to glimpse a configuration of the most important variables that point to a hypothetical academic success in this educational field where there is great ethnic and cultural diversity.
Spacelike Ruled Surface In Hyperbolic 3-Space
Authors: MERT Tuğba 
Published: June 2018

In this paper in Hyperbolic space , we study a spacelike ruled surfaces. A spacelike ruled
surface in is acquired by a
spacelike geodesic moving along a spacelike curve. In this paper, we are
investigated developable ruled surface, striction point and striction curve of
ruled surface, dispersion parameter of ruled surface on Hyperbolic space .
Avaliação da Participação de Professores de Biologia em um Curso de Formação Continuada a Distância: Dificuldades e Perspectivas
Authors: Drehmer Marques Keiciane Canabarro , Brant de Tolentino Neto Luiz Caldeira , Dos Santos Lucas Santiago 
Published: June 2018

Este estudo avaliou a participação de professores de Biologia em um curso de formação continuada na modalidade a distância (EaD). Foram analisados os motivos pela busca desse curso, época do ano mais propícia, as dificuldades e razões para evasão. Os dados foram coletados por meio de entrevistas semiestruturadas de forma triangulada, dois entrevistadores e um entrevistado. Os docentes entrevistados foram professores envolvidos em um curso de formação continuada em EaD divididos em três grupos: inscritos, evadidos no decorrer do curso e concluintes. Os resultados mostram que há interesse dos docentes em participar de cursos de formação continuada EaD devido, sobretudo, à flexibilidade de horários diante da jornada de trabalho. A temática do curso é um motivador para participação dos professores; a época mais propícia é no primeiro semestre do ano. A evasão de alguns cursistas ocorreu pela falta de tempo, dedicado prioritariamente às atividades na escola. Os resultados obtidos nessa pesquisa podem auxiliar na construção de cursos de formação continuada para professores a distância.Palavras-chave: Educação a distância, Professores de biologia, Formação continuada. Evaluation of the Participation of Biology Teachers in an On-Line Course: Difficulties And PerspectivesAbstractThis study evaluated the participation of biology teachers in an on-line in-service formation course (ead). We analyzed the purpose of choosing this course, the most favorable period of year and evasion motives. The reports of teachers were collected by a semi structured interview in triangulated way, two interviewers and one interviewed. The interviewed were teachers involved in a on-line in-service formation courses, divided in three groups: subscribed teachers, evaded throughout the course and concluding. The results shown there is interest from the teachers to participate in on-line in-service courses with distance learning, due to the flexibility of time facing the work journey. The theme of the course is a motivation factor for the participation of the teachers and the most favorable period is in the first semester of the year. The evasion of some teachers occurred due to lack of time, devoted primarily to activities at school. The results obtained in this research may help building on-line courses of in-service formation for teachers.Keywords: On-line education, Biology teachers, In-service formation.
Study of Maternal Mortality Risk Factor 2016 in Aceh Province
Authors: Ramli Nurlaili , Purwita Eva Purwita 
Published: June 2018

The studies goals was determine the cause of death from 3 factor of delaying that are the delaying in decision making, delaying in reaching health facility and delaying of getting adequate service in the health facilities. The study was conducted in 9 district /cities representing eastern, western and central in Aceh province and there was maternal mortality. Research start from April to Oktober 2016. The sample was all the mothers who experience death in 9 district/cities amounted to 45. Research instrument in the form of quistioner given to family, midwife, midwife coordinator and village head. Research design is deskriptif explorative. Maternal deaths 57.7% were used by bleeding during the pregnancy/childbirth. The mayority maternal death sare due to delays that occurring during pregnancy/childbirth, postpartum, either late in decision making (97.8 %), late referral (95.6%) and delayed access to health facilities (91.1%). Decision making by head of family is influenced by traditional beliefs so that it is the main factor of maternal mortality.
Key word : Maternal death, late in decision making, late referral, delayed access ro health facilities.
Efetividade do incentivador muscular inspiratório na função pulmonar em pacientes laparatomizados
Authors: Southier Pamela Danieli , Netto Larissa Botegal , Kroth Adarly 
Published: June 2018

Alterações da função pulmonar após cirurgias abdominais como a laparotomia levam à redução do volume pulmonar, prejudicando as trocas gasosas. Este estudo teve-se como objetivo avaliar e comparar os efeitos do incentivador muscular inspiratório (POWERbreathe-K5) e de exercícios de padrões respiratórios sobre a função pulmonar e a força muscular respiratória em pacientes submetidos à laparotomia. Trata de um estudo clínico randomizado transversal composto por 14 indivíduos (idade: 52,1 ±16,07), que foram submetidos à laparotomia, sete realizaram 10 sessões de tratamento com o incentivador muscular respiratório (POWERbreathe-K5), e sete realizaram 10 sessões de tratamento com fisioterapia convencional. Foram avaliadas na primeira e decima sessão de tratamento, as pressões respiratórias máximas (PImáx e PEmáx), o S-index (índice de intensidade) e fluxo inspiratório (PIF) de todos os participantes. Verificou-se que os dois grupos estudados apresentaram resultados estaticamente significativos ao comparar valores de pré e pós-tratamento, porém ao comparar os resultados entre os dois grupos, não se obteve diferença significativa, o que pode ocorrer devido aos sintomas dos pacientes no pós-operatório imediato. Dessa forma, concluiu-se que ambos os protocolos de tratamento contribuíram para a recuperação dos pacientes, porém ao realizar treinamento muscular inspiratório utilizando o dispositivo POWERbreathe-K5, mostrou-se melhoras significativas em alguns parâmetros e na recuperação precoce da função pulmonar e da força muscular dos pacientes submetidos à laparotomia.Palavras-chave: Laparotomia. Exercícios respiratórios. Mecânica respiratória. Modalidades de Fisioterapia.
CONHECIMENTO ESTÉTICO, TECNOLOGIAS DA SENSIBILIDADE E EXPERIÊNCIAS FORMATIVAS DE CRIANÇAS, JOVENS E PROFESSORES
Authors: Fantin Monica 
Published: June 2018

O texto tece algumas considerações a respeito do conhecimento estético e das tecnologias sensíveis na escola a partir de pesquisas com crianças, jovens e professores com o objetivo de refletir sobre algumas experiências estéticas na escola. Ao relacionar conceitos de estratégias sensíveis, tecnologias da sensibilidade e conhecimento estético com elementos de uma didática entendida como montagem de objetos socioculturais de conhecimento, discute-se aspectos da metodologia dos Episódios de Aprendizagem Situada aplicada em contextos investigativos. Nesse sentido, a partir de atividades com múltiplas linguagens e multiliteracies, com ênfase na arte e corporeidade, o texto traz algumas narrativas de estudantes e a percepção de professores que atuam com a referida metodologia de modo a dar visibilidade à dimensão estética da didática no processo formativo. Por fim, discute-se algumas pistas para ressignificar o sentido das práticas mídia-educativas na escola.
FRAGILIDAD EN EL ADULTO MAYOR CON DIABETES MELLITUS TIPO 2 Y SU RELACIÓN CON EL CONTROL GLUCÉMICO, PERFIL LIPÍDICO, TENSIÓN ARTERIAL, EQUILIBRIO, GRADO DE DISCAPACIDAD Y ESTADO NUTRICIONAL
Authors: Casals Cristina , Casals Sánchez José Luís , Suárez Cadenas Ernesto , Aguilar-Trujillo María Pilar , Estébanez Carvajal Francisca María , Vázquez-Sánchez María Ángeles 
Published: June 2018

Introducción: La fragilidad identifica a un subgrupo de personas con mayor riesgo de morbi-mortalidad.Objetivos: Determinar la prevalencia de fragilidad y qué factores se asocian a esta en los pacientes adultos mayores con diabetes mellitus tipo 2.Material y métodos: Estudio transversal en población residente no institucionalizada (288 pacientes), mayores de 65 años, diagnosticados de diabetes mellitus tipo 2. La fragilidad se define mediante los criterios de Freid. Se valoraron la tensión arterial, hemoglobina glicosilada, colesterol total, HDL y LDL, triglicéridos, el índice de Lawton y Brody, equilibrio mediante el apoyo unipodal, y el estado nutricional mediante el Mini Nutritional Assessment.Resultados: La prevalencia encontrada del síndrome de fragilidad fue del 14,6 %. El grupo frágil tuvo niveles de tensión arterial sistólica más bajos (p<0,001), los triglicéridos estaban más elevados (p=0,008), y obtuvieron valores inferiores en Lawton y Brody (p<0,001) respecto al grupo no frágil; además el test de equilibrio monopodal ofreció tiempos menores con la fragilidad (r=-0,304, p<0,001). Ninguno de los sujetos frágiles aguantaron en equilibrio 5 segundos o más (r=-0,299, p<0,001). Los valores del Mini Nutritional Assessment empeoraron con la fragilidad (r =-0,168, p=0,004).Discusión: la prevalencia del síndrome de fragilidad en pacientes diabéticos fue mayor a la encontrada en población general mayor de 65 años. La fragilidad se asocia a una disminución de la tensión arterial sistólica, cifras de triglicéridos mayores, un peor estado nutricional y una disminución de la independencia para la realización de las actividades instrumentales de la vida diaria y un peor equilibrio.