bluuebunny/crossref_metadata_2025_split huggingface dataset:
Probabilistic hydrological drought index forecasting based on meteorological drought index using Archimedean copulas
Authors: Dehghani Majid , Saghafian Bahram , Zargar Mansoor 
Published: July 2019

Abstract
Hydrological drought forecasting is considered a key component in water resources risk management. As sustained meteorological drought may lead to hydrological drought over time, it is conceptually feasible to capitalize on the dependency between the meteorological and hydrological droughts while trying to forecast the latter. As such, copula functions are powerful tools to study the propagation of meteorological droughts into hydrological droughts. In this research, monthly precipitation and discharge time series were used to determine Standardized Precipitation Index (SPI) and Standardized Hydrological Drought Index (SHDI) at different time scales which quantify the state of meteorological and hydrological droughts, respectively. Five Archimedean copula functions were adopted to model the dependence structure between meteorological/hydrological drought indices. The Clayton copula was identified for further investigation based on the p-value. Next, the conditional probability and the matrix of forecasted class transitions were calculated. Results indicated that the next month's SHDI class forecasting is promising with less than 10% error. Moreover, extreme and severe meteorological drought classes lead to hydrological drought condition with a more than 70% probability. Other classes of meteorological drought/wet conditions lead to normal hydrological (drought) condition with less than 50% probability and to wet hydrological condition with over 20% probability.
Water and time use: evidence from Kathmandu, Nepal
Authors: Chen Yvonne Jie , Chindarkar Namrata , Zhao Jane 
Published: July 2019

Abstract
In this paper, we examine the effect of private tap water reliability on time spent on water collection and total water consumption among urban households in Kathmandu, Nepal. Although the majority of households in Kathmandu are connected to a private tap, they experience intermittent water supply. We link a unique time diary dataset collected between 2014 and 2015 to household water consumption and tap water reliability data. Our empirical analyses demonstrate that improved reliability of private tap water connection (PWC), measured as self-reported reliability and an objective measure of ‘probability of getting tap water in the next hour’, leads to increased time spent on water collection. Households with more reliable PWC also consume more water overall and from their own taps. Further investigation demonstrates that when private taps became more reliable, households substituted water collected from outside the household, such as water from public taps and public wells, with water from their own private taps. Our results proved robust to additional specification checks.
PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK
Authors: Jama Ahmad Kama , Harnovinsah Harnovinsah 
Published: July 2019

ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)
Authors: Chodijah Siti , Hidayah Nurul 
Published: July 2019

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords: Quality of local government financial reporting, use of information technology, internal control systems.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016)
Authors: Masitoh Novi Syiti , Hidayah Nurul 
Published: July 2019

ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords: Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.
ANALISIS KINERJA KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PERIODE 2012 -2016
Authors: Yulia Yulia 
Published: July 2019

ABSTRACT Progress of a company can be seen from the financial aspect. The most common form of enterprise information is a set of financial statements made under the guidelines. Financial statements made under applicable guidelines, rounds of decisions made in the past and present. Developing the open needs to be based on the tools and capabilities that can drive the company toward efficiency and competitiveness. The purpose of this study is to determine the financial performance of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Based on the assessment in accordance with the decision of the Minister of State-Owned Enterprises Number: KEP-100/ MBU/2002. This research is a type of research which is secondary data. The required documents are the annual report financial statements of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Data analysis techniques using evaluation techniques based on the decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002. Based on the results of research shows the financial performance of PT. Wijaya Karya (Persero) Tbk three years consecutive year 2012-2014 pred predicate Health Category AA with of 2012 total score 81,79, 2013 total score 82,5, and year 2014 total score 86,43. Further reviewed, the 2015 and 2016 total score decreased in 2015 total score of 73.21 and 2016 total score of 72.86, with predicate Health Category A. Keyword : Financial Performance, Trend Analysis, The Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002
KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK
Authors: Sari Endah Purnama , Nugraha Erik 
Published: July 2019

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords: Financial Information Access Policy; Taxpayer Behavior; Taxpayer Compliance
ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016
Authors: Silalahi Evi Margoretty , Nugroho Lucky , Anasta Lawe 
Published: July 2019

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21 and Provision of Income Tax Article 21
MANAJEMEN LABA, CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL DAN AGRESIVITAS PAJAK
Authors: Kusuma Cahya Adhi , Firmansyah Amrie 
Published: July 2019

ABSTRACT This study is aimed to examine the effect of earnings management, corporate governance, and auditor quality on agresivitas pajak. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with regression multiple analysis. The results of this study indicate that earnings management has a positive impact to tax aggresiveness. While corporate governance which consists of the percentage of institutional ownership, the percentage of independent commissioners, and the total member of the audit committee shows that those have no impact to agresivitas pajak. Lastly, auditor quality also have no impact to agresivitas pajak as well. KEYWORDS: Earnings Management, Corporate Governance, Auditor Quality, Tax Aggresiveness
PENGARUH HUMAN CAPITAL, STRUCTURE CAPITAL, DAN PHYSICAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA
Authors: Jeneo Agustinus 
Published: July 2019

The objective of this study are to analyze the impact of intellectual capital (HumanCapital, Structure Capital and Physical Capital) on company’s financial performance Return on Assets (ROA) dan Return On Equity (ROE). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2011-2012. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC™) or separately-using Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Physical Capital/ Capital Employed Efficiency (CEE). The result show: (1) Human Capital Efficiency (HCE) not significant impact on ROA, (2) Human Capital Efficiency (HCE) not significant impact on ROE, (3) Structure Capital Efficiency (SCE) not significant impact on ROA, (4) Structure Capital Efficiency (SCE) negative impact on ROE (5) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROA, (6) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROE
ANALISIS IMPLEMENTASI PENERAPAN PRINSIP - PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN PT NS BLUESCOPE INDONESIA
Authors: Hapsari Denny Putri 
Published: July 2019

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip-prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI PENGALIHAN UNIT USAHA (Value Added Tax Treatment of the Business Unit Transfer Transaction)
Authors: Rejeki Indah Sri 
Published: July 2019

The globalization has eroded the boundaries between countries, stimulated the development of global investment group in the world. In improving the efficiency and effectiveness of group performance is often done with restructuring. Transfer of a business unit within the group of companies is one of the ways that can be taken. Transfer of business unit has affects to tax obligations, especially Value Added Tax (VAT). In theory, the treatment of VAT should be neutral in nature do not distort a transaction with different treatment in the same type of transactions. Obscurity rules regarding the transfer of business units often lead to differences interpretation concerning of the VAT obligation in order to company restructuring. This research was qualitative with descriptive design. Data collection techniques had librarianship and field studies through in-depth interviews with competent sources. This research highlights the VAT treatment of the transfer of business unit in order to restructure the group company, aimed at business development. Through the business test then there is one fundamental unmet is continuity so that the delivery of this business unit does not meet all the elements of the submission owed VAT. However the tax obligation to be based on the regulations, if an act has been established by a country then it is applicable, irrespective of the law contrary to the theory of taxation
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME TERHADAP KUALITAS AUDIT
Authors: Hartono Rudi 
Published: July 2019

This study aimed to test whatever there is influence of Competence, Independence, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Affiliates Medium Public Accountants and Public Accounting Firm Medium Non Affiliates. Data analysis is done using multiple regression. The result showed that the competence, independence, professionalism, integrity and objectivity affect audit quality on an ongoing basis. In addition, this study proves that the partial competency, independence and Professionalism while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survey area coverage and the addition of more variables that affect audit quality
ANALISA PENGARUH KRISIS SUBPRIME MORTGAGE TERHADAP INDIKATOR RETURN SAHAM INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI
Authors: Agha Ridwan Zulpi 
Published: July 2019

The economic crisis of 2008, better known by the Subprime Mortgage crisis, greatly affecting the economic conditions and the capital markets at that time, especially for the economy and capital markets in the country where was the crisis came from, the U.S. and also in other developed countries, such as Japan Germany, France, etc. Behind of gloomy capital market conditions in some of these countries, there are still a few other countries that are not affected at all and even influence those that experience an increase in capital market transactions. According to economic experts, one of these countries is Indonesia, with one of the indications is that the share purchase transaction to the consumer sector firms in Indonesia was increased significantly. That's why this study was conducted to examine the effect of the economic crisis of 2008 to the indicators stock return sector consumption listed on Indonesia Stock Exchange (BEI). This study uses data of annual financial statements published by companies in the consumer sector from 2004 up to 2012. Analysis techniques used in this study is a multiple linear regression with different test of an average value and test of different regression models. The results showed, there were significant differences in the regression model stock returns in the period before and after the economic crisis, and there was significant difference in the average value of the variable ROA and CR as a result of the economic crisis Subprime Mortgage
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI)
Authors: Andoyo Sony Wisnu 
Published: July 2019

The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are increasingly preferred by consumers and companies are of interest to investors. Corporate social responsibility can be used as a tool of marketing recently for the company when it implemented sustainable. However, by implementing CSR, corporate image will be the better so that consumer loyalty higher. Along with the increasing consumer loyalty in a long time, then the sale of the company will be more improved, and in the end with the implementation of CSR, expected level of profitability the company also increased
RELAÇÕES INTERPESSOAIS E PRÁTICA DOCENTE
Authors: Pontalti Luísa Colombo , Dos Santos Martha Rheingantz , Amaral-Rosa Marcelo Prado 
Published: July 2019

O objetivo deste trabalho é identificar as representações sobre as relações interpessoais na prática docente dos estudantes de um Programa de Pós-Graduação em Educação em Ciências e Matemática.Aplicou-se um questionário aos participantese as respostam foram analisadas por meio da Análise Textual Discursiva. Identificaram-se quatro categorias emergentes, são elas:i) os Participantes buscam caracterizar as relações interpessoais;ii) os Participantes percebem que as relações interpessoais afetam os estudantes; iii)os Participantes destacam que as relações interpessoais influenciam a prática docente, e por fim,iv) os Participantes destacam que o docente como profissional é influenciado pelas relações interpessoais. Enquanto consideração final, destaca-se queas relações interpessoais são fundamentais e determinantes para o bom convívio em sala de aula.Assim, a busca por manter boas relações deve sempre ser um aspecto relevante em sala de aula, valorizando a confiança, a afetividade e sobre tudo o respeito entre as partes para qualificar a aprendizagem.
Palavras-chave: Relações Interpessoais.PráticaDocente. Relação professor-aluno. Ensino de Ciências e Matemática. Representações discentes.
Geopolymer Mortar Incorporating High Calcium Fly Ash and Silica Fume
Authors: Prabha V.C. , Revathi V. 
Published: July 2019

AbstractAn attempt was made in the present work to study the compressive strength and microstructure of geopolymer containing high calcium fly ash (HCFA) and silica fume. Concentration of sodium hydroxide solution 8M, 10M, 12M & 14M, liquid to binder ratio 0.5 and sodium hydroxide to sodium silicate ratio 2.5 were selected for the mixes. Geopolymer mortar test results indicated that the mix with 40% silica fume by the weight of HCFA yielded higher compressive strength under ambient curing. The XRD pattern typically shows the major portion of amorphous phase of geopolymer. The existence of C-A-S-H gel, N-A-S-H gel and hydroxysodalite gel products were observed through SEM which developed dense microstructure and thus enhanced strength of HCFA and silica fume geopolymer.
Performance-Based Analysis of Older-Type Large-Space Hall in Fire
Authors: Woźniczka P. 
Published: July 2019

AbstractThe paper presents the example of performance-based analysis for the existing large-space steel structure raised in 1980s. Hall is used as a paper products warehouse. Advanced mechanical simulations are performed using Safir software. Factors that impact the final fire resistance of the structure are discussed. Local and global imperfections and possible ways of structure modelling are taken into account. For selected cases advanced fire scenario that considers both localised fire and possibility of further ignition of stored goods is prepared using Fire Dynamics Simulation software. The results obtained indicate that added imperfections have little impact on the fire resistance of the structure and older-type steel hall roof without any fire protection could survive 30 minutes of fire. Main failure modes and values of structure’s deflections are also presented. Finally, performed simulations show that even for large-space structure the flashover is possible in some special cases.