bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN OPINI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan Properti, Real Estate dan Bangunan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2020)
Authors: Rochmah Alfi Choirur , Nuraini Fitri , Soedjono Soedjono 
Published: January 2024

Abstract

Reliable financial reports must go through an audit process, but the length of time the audit can affect the timeliness in the issuance of financial statements so that it can cause the reduction of benefits for decision making. Therefore, the importance of timeliness in the submission of financial statements so that they can be used immediately in decision making. This study aims to determine the partial and simultaneous effect of company size, audit committee and auditor's opinion on audit report lag in property, real estate and building construction companies listed on the Indonesian stock exchange during 2014 to 2020.
This research is an associative quantitative research. The sample in this study was determined by purposive sampling method, in order to obtain 42 companies for 7 years of observation. So the number of observations is 294 samples. The data analysis method used is multiple linear regression method.
Based on the results of this study, it shows that company size has a significant positive effect on audit report lag with a significant value of 0.205 and the audit committee has a significant positive effect on audit report lag with a significant value of 0.006. Meanwhile, the auditor's opinion has no significant negative effect on audit report lag with a significant value of 0.305. Firm size, audit committee and audit opinion simultaneously have a significant effect on audit report lag with a significant value of 0.009.
Keywords: Audit Report Lag, Company Size, Audit Committee, Auditor's Opinion
Penilaian Koperasi Berprestasi Pada KPN Wiyata Periode 2020
Authors: Nuryanti Luh Putu Devi Sukma , Jefri Riny 
Published: January 2024

Dinas Perdagangan, Perindustrian dan Koperasi Usaha Kecil dan Menengah Kabupaten Buleleng merupakan tempat yang dapat memberikan pelayanan untuk seluruh badan koperasi yang ada di kabupaten Buleleng. Pada bagian Koperasi, proses penilaian koperasi berprestasi pada KPN Wiyata dilaksanakan. Syarat dilakukannya penilaian, KPN Wiyata harus mengumpulkan laporan Keuangannya dalam bentuk lampiran maupun buku yang lengkap setiap 6 bulan sekali dan KPN Wiyata harus memiliki anggota yang meliputi RAT. Tujuan penelitian ini adalah untuk mengetahui hasil penilaian koperasi berprestasi pada KPN Wiyata periode 2020 yang dapat dinilai dari 5 Aspek, yaitu : Aspek Organisasi, Aspek Tata Laksana dan Manajemen, Aspek Produktivitas, Aspek Manfaat dan Dampak, serta Aspek Pengembangan dan Daya Saing. Dari hasil penilaian tersebut, akan di rata-ratakan kedalam realisasi, bobot dan scor. Total nilai realisasi, bobot dan scor pada penilaian koperasi berprestasi pada KPN Wiyata sebesar 3.500 untuk nilai realisasi, 102 untuk bobot, dan 6.875 untuk nilai skor.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI YANG MENERIMA SANTUNAN HARI TUA DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PERUSAHAAN (Studi Kasus Pada Pabrik Gula Pesantren Baru Kediri)
Authors: Luayyi Sri , Wahyuningsih Anggik , Suaidah Imarotus 
Published: January 2024

ABSTRACT

Old Age Benefits (SHT) is one of the employee benefits program. The provision of this SHT will affect the expenses, tax burden and company profits. The purpose of this study was to determine the Calculation of Income Tax of Individuals Who Receive Old Age Benefits and Its Effect on the Company's Profit and Loss Statement. The source of data in this study is primary data. The type of data used is quantitative descriptive with data collection techniques through interviews and documentation. The variables used in this research are personal income tax who receive SHT and the company's profit and loss. The analytical technique used is the calculation of SHT and the final PPh 21 rate of PP No. 68 of 2009. Based on the results of the analysis of SHT calculations using a 100% salary rate, the expense burden is higher than the 2.5% salary rate so that the profits and expenses received will decrease. However, if you use a 2.5% salary rate, the expenses will be less than the 100% salary rate so that the profits and expenses received increase. From the results of the comparison of the company's profit and loss calculation using a 2.5% salary rate in 2020 it earned a profit of Rp 54,352,545 and in 2021 it earned a profit of Rp 55,790,144,781, compared to using a 100% salary rate in 2020 it earned a profit of Rp 50,777,856,445 and in 2021 earned a profit of Rp 49,757,831,942.

Keywords: PPh, SHT, Profit/Loss Statement
PENGARUH IMBALAN PASCA KERJA, BIAYA YANG MASIH HARUS DI BAYAR DAN JUMLAH OMSET TERHADAP BEBAN PAJAK KINI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019)
Authors: Hendrawan Bagus , Luayyi Sri , Rahayu Puji 
Published: January 2024

Penelitian ini dilatarbelakangi oleh aset dan kewajiban pajak tangguhan meliputi imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omzet dapat memberikan informasi tentang pajak yang dibayar masa depan. Tujuan penelitian ini untuk mengetahui pengaruh imbalan pasca kerja, biaya yang masih harus dibayar, dan jumlah omset terhadap beban pajak kini. Teknik penelitian menggunakan kuantitatif. Sampel penelitian adalah BEI sebanyak 64 sampel, teknik purposive. Teknik pengumpulan data laporan keuangan tahunan BEI situs resmi www.idnfinancial.com. Teknik analisis data regresi linear berganda yaitu uji-t dan uji-F. Hasil penelitian disimpulkan bahwa: 1) Tidak ada pengaruh signifikan imbalan pasca kerja terhadap beban pajak kini masa depan. 2) Ada pengaruh signifikan biaya yang masih harus dibayar terhadap beban pajak kini masa depan. 3) Ada pengaruh signifikan jumlah omset terhadap beban pajak kini masa depan. 4) Ada pengaruh signifikan imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omset terhadap beban pajak kini. Hal ini dapat dibuktikan dari hasil perolehan nilai signifikansi sebesar 0,000 < 0,05 (taraf signifikan α = 5%). Maka dapat disimpulkan bahwa ada pengaruh signifikan imbalan pasca kerja, biaya yang masih harus di bayar dan jumlah omset terhadap beban pajak kini pada perusahaan manufaktur yang terdaftar di Bursa Efek.
ANALISIS PERHITUNGAN PEMBERIAN ZAKAT DAN SUMBANGAN TERHADAP LAPORAN KEUANGAN FISKAL GUNA MEMPERKECIL PPh BADAN DI PT MASTAR SAMUDERA REJEKI
Authors: Malik Muhammad Yahya , Sahara Khasanah , Suaidah Imarotus 
Published: January 2024

Abstract
Companies can become taxpayers as well as partners for the government regarding tax collection as a position in tax administration. Activities in tax collection are in the form of depositing and reporting in accordance with the provisions. So there is the term tax planning which is an effort to minimize paying taxes through the addition of zakat and donations so that corporate tax receivables can be designed to be low, but still based on existing tax provisions.
The purpose of this research is to reduce the corporate income tax of PT Mastar Samudera Rejeki, by calculating zakat and donations to reduce gross income in minimizing income tax for PT Mastar Samudera Rejeki. The results of this study explain that the management of PT Mastar Samudera Rejeki's income tax can be said to be not running optimally, with the findings that the company has not been able to manage several sub-finances that are able to reduce gross income, such as donations and zakat.
It is recommended that PT Mastar Samudera Rejeki, which previously did not use zakat and donations to reduce taxable income, consider using these two costs to minimize income tax. Because by using zakat and donations will reduce and minimize corporate income tax. For consideration, if the company wants a smaller amount of income tax burden.
Keywords: zakat, donations, corporate income tax

Abstrak
Perusahaan dapat menjadi wajib pajak dan juga sebagai mitra bagi pemerintah terkait pemungutan pajak sebagai kedudukan dalam administrasi perpajakan. Kegiatan dalam pemungutan pajak tersebut berupa penyetoran serta pelaporan sesuai dengan ketentuan. Sehingga terdapat istilah perencanaan pajak yang merupakan upaya untuk meminimalisir dalam membayar pajak melalui penambahan zakat dan sumbangan agar piutang pajak badan dapat dirancang rendah, namun tetap berdasarkan ketentuan perpajakan yang ada.
Penelitian ini bertujuan untuk memperkecil pajak penghasilan badan perusahaan PT Mastar Samudera Rejeki, dengan cara menghitung zakat dan sumbangan untuk mengurangi penghasilan bruto dalam meminimalisir pajak penghasilan bagi PT Mastar Samudera Rejeki. Hasil penelitian ini menjelaskan bahwa pengelolaan pajak penghasilan PT Mastar Samudera Rejeki dapat dikatakan tidak berjalan optimal, dengan adanya temuan bahwa perusahaan belum dapat mengelola beberapa sub keuangan mampu mengurangi penghasilan bruto, seperti adanya sumbangan dan zakat.
Sebaiknya PT Mastar Samudera Rejeki yang sebelumnya tidak menggunakan zakat dan sumbangan untuk mengurangi penghasilan yang dikenai pajak, mempertimbangkan menggunakan kedua biaya tersebut dalam meminimalisir pajak penghasilan. Karena dengan menggunakan zakat dan sumbangan akan mengurang dan memperkecil pajak penghasilan badan perusahaan. Sebagai bahan pertimbangan, jika perusahaan menginginkan jumlah beban pajak penghasilan yang lebih kecil.
Kata kunci : zakat, sumbangan, pajak penghasilan badan
Analisis Bea Pengalihan Hak atas Tanah dan Bangunan (BPHTB) dan Diskon Penjualan pada Perusahaan Developer guna Menentukan Harga Jual (Studi Kasus pada PT. Agung Saridewi Mandiri)
Authors: Septantri Cornelia Gita , Srikalimah Srikalimah , Selviasari Rike 
Published: January 2024

This research aims to analyze the Acquisition of Rights to Land and Buildings Tax (BPHTB) and sales discounts on the determination of selling prices at PT Agung Saridewi Mandiri with its housing project, Kediri Family Residence. BPHTB is one type of tax that must be paid when buying a house, 5% of the purchase price minus the Tax-Free Tax Object Sales Value. PT Agung Saridewi Mandiri has faced several buyers who are constrained by BPHTB costs. The company needs to make appropriate sales discount calculations, so that it can be a target chosen by buyers and still get the appropriate profit. This research is a quantitative descriptive research. The variables in this research are the BPHTB as the independent variable X1, sales discounts as the independent variable X2, and determination of selling price as the dependent variable Y. The results of this research indicate that the amount of discount given by the company during 2020 to 2021, if the company applies a 15% discount on its products as a whole, is Rp 2.070.750.000. This makes the price of the company's product Rp 11.734.250.000, and the selling price of the company's product, taking into account discounts and BPHTB, is Rp 12.284.962.500.
Analisis ANALISIS QUALITY CONTROL DAN RESIKO KERUSAKAN TERHADAP BIAYA KUALITAS PADA PT. SUKSES MITRA SEJAHTERA
Authors: Sari Desy Nopita , Yani Ahmad , Isnaniati Siti 
Published: January 2024

Absrtrak

Quality control merupakan suatu pendekatan yang dilakukan oleh perusahaan untuk mencegah terjadinya kesalahan-kesalahan dalam proses produksi dan menekan resiko kerusakan produk pada proses berikutnya, sehingga dapat menekan biaya kualitas yang dikeluarkan oleh perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh quality control dan faktor-faktor yang menyebabkan terjadinya resiko kerusakan produk terhadap biaya kualitas yang dikeluarkan oleh perusahaan.
Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yang bertujuan untuk menganalisis pengaruh quality control dan faktor-faktor yang menyebabkan terjadinya resiko kerusakan produk terhadap biaya kualitas yang dikeluarkan oleh perusahaan. Teknik pengumpulan data dalam penelitian ini dilakukan dengan cara dokumentasi dan wawancara mengenai data keuangan perusahaan.
Hasil penelitian ini menemukan bahwa produk rusak terjadi karena faktor manusia, peralatan/mesin, metode, dan lingkungan perusahaan. Jenis kerusakan pada produk mencakup kerusakan hotpress, pressmark hotpress, termakan sander, sompel sudut, kerusakan core pendek, core tebal tipis, face/back patah, dan kerusakan double saw. Biaya kualitas yang dikeluarkan perusahaan terdiri dari biaya pencegahan, biaya penilaian, dan biaya kegagalan internal. Biaya kualitas meningkat dari bulan Juli hingga September dari 78-90% dari standart yang ditetapkan. Produk rusak pada bulan Agustus dan September mengalami penurunan jumlahnya dari 569 menjadi 462 produk rusak.
Kata Kunci: Quality Control, Resiko Kerusakan dan Biaya Kualitas.
PENERAPAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL UNTUK MEMAKSIMALKAN LABA
Authors: Sari Nur Novita , Agustin Beby Hilda , Anggraini Ninik 
Published: January 2024

Metode cost plus pricing, yang merupakan salah satu metode yang digunakan oleh perusahaan, digunakan untuk menentukan harga jual suatu produk berdasarkan biaya produksi ditambah dengan markup yang ditetapkan. Tujuan dari peneilitian ini supaya peusahaan dapat menghasilkan laba yang maksimal.
Penelitian ini adalah penelitian diskriptif kuantitatif, memfokuskan pada perhitungan analisis metode cost plus pricing dalam menentukan harga jual untuk memaksimalkan laba. Data penelitian ini diperoleh secara primer dengan jenis data penelitian berupa kualitatif dan kuantitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Teknik analisis data dilakukan dengan metode deskriptif kuantitatif, yaitu metode yang digunakan untuk memberikan gambaran umum tentang objek yang diteliti berdasarkan data-data berupa angka, dengan cara mengolah dan menganalis untuk diambil kesimpulannya.
Hasil penelitian menunjukan bahwa penjualan dan laba yang dihasilkan dengan pendekatan full costing dengan cost plus pricing lebih baik dari pada metode varibel costing dengan cost plus pricing ataupun dengan metode perhitungan perusahaan. Berdasarkan hasil tersebut diketahui bahwa terdapat selisih laba sebesar Rp.310.394.891 untuk perhitungan full costing. Perusahaan sebaiknya menerapkan metode full costing karena metode Full costing lebih baik dan tepat digunakan dapat memaksimalkan penjualan dan meningkatkan laba perusahaan.
Staging Investigations in Early-Stage Breast Cancer Patients: Are Clinically Significant and Rational?
Authors: Alam Shahida , Sayed Mollah Md Abu , Rahman Md Ashiqur , Rahman Khadija 
Published: January 2024

Introduction: Multiple studies have demonstrated that the yield of imaging for distant metastatic disease is low in patients with early-stage breast cancer without signs and symptoms of metastatic disease. So, a study was carried out to assess the clinical significance and usefulness of staging investigations in newly diagnosed early-stage breast cancer patients.
Materials and method: A retrospective review of medical records of 171 patients with early-stage (stage I & II) breast cancer referred to the Tumor Board & Radiation Oncology department of NICRH and one private hospital after having surgery & adjuvant chemotherapy during the two-year period (January 2019-December 2020), were performed. The staging investigations the patients underwent perioperatively and the value of those in detecting metastasis were evaluated.
Result: All patients had chest radiography and routine blood tests performed preoperatively. Postoperative chest radiography evaluation in various frequencies were done in 156 (91.22%) patients. CT scans of the chest were performed in 13 patients (7.6%). One patient (0.64%), who had complained of cough was diagnosed with pulmonary metastasis after evaluation. An ultrasonogram (USG) of the whole abdomen was done preoperatively in 135 patients (78.9%) & postoperatively and subsequently in 162 patients (94.7%) in various frequencies and CT scans of the abdomen were done in 7 patients (4.1%). No metastasis was detected by USG or CT scan of the abdomen. Bone scan was done in 53 patients (31%). Four patients (4/53) were diagnosed with bony metastases out of which 2 had symptoms of bone pain. Routine bone scan can picked up 2(3.7%) bone metastases in asymptomatic patients.
Conclusion: Staging investigations for distant metastases in newly diagnosed early-stage breast cancer patients in the absence of signs and symptoms of metastatic disease have low yield, not evidence-based, not cost-effective and thus not recommended.
J Bangladesh Coll Phys Surg 2024; 42: 38-42
Case report on Arrhythmogenic Right Ventricular Dysplasia
Authors: Rabbani Safia Binte , Ahmed Mir Nesaruddin , Malik Fazilatunnesa , Rana Rubina Afroz , Chowdhury Md Shamim 
Published: January 2024

Arrhythmogenic cardiomyopathy (AC) is a genetic disease characterized by fibro-fatty replacement of either ventricles in isolation or in combination. It may cause tachyarrhythmias to sudden cardiac death, especially in young adult. When ventricular tachycardia (VT) is the principal manifestation then the condition is termed as arrhythmogenic right ventricular dysplasia (ARVD). Here we present a case of ARVD in a 36 years old hypertensive male who presented with sudden onset of chest tightness, palpitations, breathing difficulty, dizziness for 20 minutes. In emergency department his electrocardiogram (ECG) showed sustained VT. After 200 joule DC cardioversion he was reverted to sinus rhythm, then resting ECG showed T-wave inversion (TWI) in V1-V3 along with epsilon wave. His echocardiogram also revealed dilated right ventricle (RV) along with hypertrabeculation, RV wall motion abnormality and low RV ejection fraction (EF), his coronaries were normal on coronary angiogram (CAG). He was discharged from the hospital after Implantable Cardioverter Defibrilator (ICD) implantation with beta-blocker and advised to restrict excessive physical activity.
J Bangladesh Coll Phys Surg 2024; 42: 86-91
Cervical Cerclage: Prolonging Gestational Period for Successful Pregnancy Outcome
Authors: Akhter Afroza , Habib A H M Ahsan , Md Al Momen Shahjad Hossain , Nath Sudipto Deb 
Published: January 2024

Background: Cervical Cerclage may be an effective treatment option in true cervical insufficiency. Cervical function plays a crucial role to protect growing fetus in utero in maintaining successful pregnancy. As the gestational weeks progress, the cervix undergoes dynamic changes, including softening and shortening, to accommodate fetal growth.
Objective: The objective of this study is to evaluate the effectiveness and outcome of cervical cerclage placement as a preventive measure against recurrent pregnancy loss and preterm delivery and its complications, to analyze pregnancy outcomes among participants who received cervical cerclage and to investigate the relationship between cervical cerclage and pregnancy outcome based on gestational age.
Method and Materials: The study was conducted over three years at CMH, Jashore and Ibn Sina Hospital Jashore, utilizing a retrospective and longitudinal interventional approach. Ethical approval was obtained before commencing the study, which involved 92 cases undergoing mid-trimester cervical cerclage. Cervical length measurements, cervical cerclage using the McDonald technique, and subsequent medical management were performed with outcome analyzed using descriptive statistics and odds ratio. Data were analyzed retrospectively through SPSS data analysis tool.
Result: 45.65% of patients experienced term deliveries, while 33.70% had preterm deliveries, with 20.65% facing abortions. Distinct inclusion criteria unveiled diverse outcomes, such as recurrent pregnancy loss cases showing 40.82% preterm and 38.78% term deliveries. Odds ratios highlighted cervical length's significance, with a 0.25 ratio indicating reduced preterm risk. Interestingly, 61.69% of preterm births occurred between 34 and 36 weeks. Maternal outcomes indicated low incidence rates of hemorrhage (4.8%), infections (1.1%) and cervix laceration (2.4%).
Conclusion: The study underscores cervical cerclage's potential in enhancing full-term pregnancies, particularly for patients with cervical incompetence. While highlighting its success, the study also acknowledges associated risks and complications.
J Bangladesh Coll Phys Surg 2024; 42: 57-62
Encyrtoscelio Dodd (Hymenoptera: Platygastridae) From India
Authors: Rajmohana K. , Peter Abhilash , Kumar A. Ramesh 
Published: January 2024

Members of Genus Encyrtoscelio Dodd are rather relatively smallÂ with a limited distribution globally. They can be easily identified from otherÂ genera by the unique shape of the head, with a frontal ledge protruding betweenÂ the eyes. The genus is not common in collections. Taxonomic studies on aÂ small sample size of Encyrtoscelio collected from different parts of India revealedÂ a total of 6 species, of which four species, E. circumeo sp.nov., E. latus sp.nov.,Â E. malabarensis sp. nov. and E. nigrum sp.nov. are new to science, while E.Â mediterraneus Caleca and E. mirissimus Dodd form the first reports from India.Â The goal of this paper is to provide adequate clarity to species concepts ofÂ Indian Encyrtoscelio. All of the species are illustrated, and a key to species isÂ included.
Contribution to the fauna of Encyrtidae (Hymenoptera: Chalcidoidea) of the Andaman and Nicobar Islands, with description of four new species
Authors: Hayat Mohammad , Veenakumari Kamalanathan 
Published: January 2024

Four new species of Encyrtidae (Hymenoptera) are describedÂ and twenty-three species are recorded, of which seven species are newlyÂ recorded from the Andaman Islands (India). The new species described are:Â Ageniaspis montanus Hayat, sp. nov., Coccidencyrtus jazirah Hayat, sp. nov.,Â Ooencyrtus zenon Hayat, sp. nov. and Paraphaenodiscus nesiotes Hayat, sp.Â nov. The following five genera are recorded for the first time from the AndamanÂ and Nicobar Islands: Ageniaspis Dahlbom, Amicencyrtus Hayat, HelegonatopusÂ Perkins, Indaphycus Hayat and Paraphaenodiscus Girault.
ADVOKASI KESEHATAN DAN KONSELING KELOMPOK BERMEDIA FLIPCHART SEBAGAI UPAYA PREVENTIF PENURUNAN STUNTING DI KELURAHAN BELIAN BATAM
Authors: Woro Wardani Dian Wiris , Apriyanti Nurjasima , Qoriaturrosyidah Fitri , Sampurnojati Diyar , Hasibuan Wilda Fasim , Ratnasari Sri Langgeng 
Published: January 2024

Pada tahun 2045 Indonesia akan menerima surplus demografi. Saat itu Indonesia genap berumur 100 tahun dan diharapkan telah menjadi negara maju. Untuk mempersiapkan hal tersebut harus didukung dengan sumber daya manusia yang unggul, berkualitas dan berkarakter. Memperhatikan tumbuh kembang dan kesehatan pada anak tentunya menjadi kunci dalam mempersiapkan SDM yang berkualitas yang dapay dilihat dari aspek perkembangan fisik, kognitif dan sosial emosional.
Selain memperhatikan tumbuh kembang pada anak sebagai orang tua perlu memperhatikan tentang mengatur jarak kelahiran dengan metode KB dan perlu adanya program advokasi kesehatan yang terintegrasi dan multisektoral untuk meningkatkan pendapatan keluarga, pendidikan ibu, pengetahuan gizi, pemberian ASI eksklusif, menjaga jarak kelahiran, dan pola asuh orang tua untuk menanggulangi kejadian stunting. Kader diharapkan dapat aktif, responsif, dan memiliki inisiatif tinggi dalam membantu Puskesmas menjalankan program penyuluhan mengenai 1000 HPK dan gemar makan ikan sebagai upaya pencegahan stunting serta Puskesmas dapat melengkapi dan memperbaharui data stunting.