1,720,958 research outputs found
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Institusional, dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Perkebunan Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
Full text linkTax avoidance atau penghindaran pajak merupakan sebuah fenomena yang merugikan bagi negara, karena perusahaan yang melakukan tax avoidance tidak mambayarkan pajak sejumlah yang seharusnya mereka bayarkan. Kasus tax avoidance terjadi pada beberapa perusahaan salah satunya adalah perusahaan sektor perkebunan sawit. Tujuan penelitian ini untuk menganalisis pengaruh ukuran profitabilitas, leverage, kepemilikan institusional, serta pertumbuhan penjualan terhadap tax avoidance pada perusahaan sawit yang tercatat di BEI periode 2017 – 2021. Populasi riset ini adalah 24 perusahaan sawit yang terdaftar pada BEI periode 2017-2021. Sampel ditentukan dengan purposive sampling dengan jumlah sampel 13 perusahaan dengan 5 periode amatan. Data dikumpulkan adalah data sekunder, yang dianalisis dengan regresi linier serta uji hipotesis uji t. Hasil riset menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, dan pertumbuhan penjualan secara parsial dan secara simultan memberikan pengaruh kepada tax avoidance pada perusahaan sawit yang tercatat di BEI periode 2017 – 2021. Perusahaan sawit harus memperhatikan variabel-variabel ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, dan pertumbuhan penjualan, agar tidak terjadi upaya tax avoidance dan perusahaan dapat berkontribusi kepada negara melalui pajak.Tax avoidance atau penghindaran pajak merupakan sebuah fenomena yang merugikan bagi negara, karena perusahaan yang melakukan tax avoidance tidak mambayarkan pajak sejumlah yang seharusnya mereka bayarkan. Kasus tax avoidance terjadi pada beberapa perusahaan salah satunya adalah perusahaan sektor perkebunan sawit. Tujuan penelitian ini untuk menganalisis pengaruh ukuran profitabilitas, leverage, kepemilikan institusional, serta pertumbuhan penjualan terhadap tax avoidance pada perusahaan sawit yang tercatat di BEI periode 2017 – 2021. Populasi riset ini adalah 24 perusahaan sawit yang terdaftar pada BEI periode 2017-2021. Sampel ditentukan dengan purposive sampling dengan jumlah sampel 13 perusahaan dengan 5 periode amatan. Data dikumpulkan adalah data sekunder, yang dianalisis dengan regresi linier serta uji hipotesis uji t. Hasil riset menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, dan pertumbuhan penjualan secara parsial dan secara simultan memberikan pengaruh kepada tax avoidance pada perusahaan sawit yang tercatat di BEI periode 2017 – 2021. Perusahaan sawit harus memperhatikan variabel-variabel ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, dan pertumbuhan penjualan, agar tidak terjadi upaya tax avoidance dan perusahaan dapat berkontribusi kepada negara melalui pajak
AN ANALYSIS ON THE FACTORS WHICH INFLUENCE REVENUE OF HEALTH CARE RETRIBUTION BY APPLIYING BLUD FINANCIAL MANAGEMENT PATTERN AS MODERATING VARIABLE AT RSUD KARIMUN REGENCY
Full text linkThe purpose of this research is to analyze the influence of the quality of health services, human resource competence and the number of patient visits to the income levies health services at general hospital of Karimun Regency and to know and analyze the influence of the implementation of financial management pattern of public service agency. The type of this research is quantitative with associative causal method. This research was done using survey methods to disseminate the questionnaire and interview to all employees of general hospital of Karimun Regency. The population in this research is all employees at general hospital of Karimun Regency numbered as many as 472 people. The number of sample as many as 143 people. The data has been analyzed using multiple linear regression analysis and residual test. The results of this research showed that simultaneously the quality of health services, human resource competence and the number of patient visits significant effect against the acceptance of retribution health services. Partially the quality of health services, human resource competence and the number of patient visits have positive and significant impact on the income levies health services. financial management pattern of public service agency may moderate the relationship between the quality of health services, human resource competence and the number of visits patients with income levies health services at general hospital of Karimun Regency
Alat Pendeteksi Kesegaran Daging Berdasarkan Sensor Bau dan Warna
Full text linkPada penelitian ini dirancang sebuah sistem yang dapat mengidentifikasi tingkat kesegaran daging secara cepat dan presisi. Sistem ini diimplementasikan ke dalam Arduino uno, ditampilkan melalui LCD dari hasil identifikasi serta menimbulkan bunyi dari buzzer sebagai penanda sensor teridentifikasi dengan menggunakan sensor bau dan sensor warna sebagai alat pendeteksi kesegaran yang menggantikan indera penciuman dan penglihatan pada manusia dalam menentukan tingkat kesegaran daging. Input yang digunakan adalah berupa nilai tegangan dari sensor bau yaitu sensor TGS2602 beserta nilai Red, Green dan Blue yang didapatkan dari sensor warna TCS3200. Terdapat 3 buah kondisi kesegaran daging yang diuji yaitu daging segar, daging setengah segar dan daging busuk. Penggunaan sensor bau dan sensor warna pada sistem telah berhasil mendapatkan error dan rata-rata yang khusus untuk setiap tingkat kesegaran daging yang diuji. Dari hasil pengujian terhadap tiga buah sampel yang mewakili tingkat kesegaran daging. Tingkat kesegaran daging ditentukan melalui waktu penyimpanan daging diluar ruang pada suhu kamar. hasil rata-rata tegangan pada daging segar adalah < 1.586volt, daging setengah segar adalah > 1.586volt < 1.86volt dan daging busuk < 2.50volt. Error terjadi pada identifikasi daging segar dan setengah segar yang mempunyai pola yang tidak terlalu berbeda,. Bagaimanapun daging ini tidaklah layak untuk dikomsumsi
Rancang Bangun Miniatur Perlintasan Kereta Api Otomatis Berbasis Mikrokontroler
Full text linkPerlintasan kereta api sering kali mengakibatkan kecelakaan bagi pengendara, Salah satu permasalahan yang mengemuka adalah persoalan pintu perlintasan kereta api. Kecelakaan yang sering terjadi di sekitar pintu perlintasan kereta api di sebabkan kelalaian petugas penjaga pintu atau sikap dari para pengemudi yang tidak disiplin. Oleh karena itu penulis mendapatkan ide untuk membuat suatu sistem yang dapat membuka dan menutup palang pintu perlintasan kereta api dengan otomatis. Palang pintu kereta merupakan suatu kontruksi yang berfungsi sebagai membuka dan menutup portal palang pintu perkereta apian. Untuk itu telah dibuat Rancang Bangun Miniatur Palang Pintu Perlintasan Kereta Api Otomatis Berbasis Mikrokontroler. Sistem bekerja berdasarkan sensor ultrasonik yang di pasang pada bagian tepi jalur kereta api dan LCD , LED, Motor servo berada di bagain jalan kendaraan, untuk keluaran suara mengunakan Df-Player yang mengirimkan suara ke speaker. Jika sensor ultrasonik 1 untuk mendeteksi kereta api dengan menutup portal maka sensor ultrasonik 2 sebagai menutup portal, motor servo sebagai membuka dan menutup portal pada jalan. dan LCD berfungsi untuk menampilkan display sebagai pemberitahuan bahwa kereta akan melintas, LCD sebagai indikator di jalan dan Df-Player berfungsi sebagai pemberitahuan kepada pengguna jalan bahwa adanya kereta api
Prototype Pintu Air Berbasis Android dan Mikrokontroller Menggunakan Bluetooth
Full text linkGenerally, in existing dams facilitated by sluice are used to control the amount of water on that dam. This sluice is controlled by a human that has a duty to maintain the stability of the water on that dams or not to be more than existing limitation. Therefore the doorman clerk must be ready at all times and it is impossible for him to do it over time. The water gate drain human energy when open and then close it again. This tool is using as a replacement for human power. By the statement improved advanced technology development taht combines Android with Bluetooth-based Atmega 328 microcontroller instruments. This remote sluice control works automatically. The Ping sensor measures the level of the water and sluice, after that the recorded data will be processed by microcontroller and send it into the Android through Bluetooth. Besides that, the Android data that consist of water level and sluice will be captured on the LCD screen. On the other hand, the Beeb voice that getting from a buzzer will active when the level of the water sign exceeds 3 cm. In this research, Android is used as a monitoring tool and control system remotely. Furthermore, this tool also uses a DC motor in order to open and close sluice, so it makes the water gate capable to be closed and opened based on expected distance. This system hopefully can automatically open the water gate if the water level higher than a limit position by using an android control system based on operator expectation. That way there is no human power needed to open the water gate. In other words, effectiveness and efficiency will occur
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Sistem Otomatis Pompa Air dan Sabun pada Wastafel Pencuci Tangan
Full text linkWashing hands is an activity that should be routinely carried out by every individual, especially during the COVID-19 pandemic like today. There are many factors that make someone feel lazy and don't want to wash their hands, one of which is not wanting to be bothered by hand washing activities such as taking soap, turning the faucet and others. Experiments have been carried out in the form of testing the response of the sensor to detect the user's hand based on the distance and the reading angle. Furthermore, the ability to set the delay time for rubbing hands is tested to activate the water tap pump for rinsing. Based on the results of trials and analyzes carried out, the sensor response is obtained at a minimum distance of 4 cm and a maximum distance of 140 cm with a view or response area of 1100 horizontal positions and 850 in the vertical position. The water pump and soap pump are active for 3 seconds when the user's hand is detected by the sensor approaching the end of the water tap. The water tap pump comes back on after being delayed for 23 seconds, and the system is able to operate 100% automatically. Thus the minimum time for users to rub their hands for 20 seconds according to health standard protocols can be met
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