<pre>This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.</pre>
This article aims to re-identify government management performance appraisal indicators/index by highlighting publications in public libraries from years 2005 to 2020. The research used Scopus citation database over 15 years to collect articles. The keywords used in this study is “good governance” and “governance index” with english document filter. Simple statistical methods were used, and a bibliometric analysis was conducted using VOS-viewer software. This study visualized patterns of the co-occurrence of keywords, citations of documents, and primary keywords mapping. The study revealed trend in the analysis of governance measurement is increased significantly from 15 years ago. In the origin aspect of the country that conducts the publication dominated by developed countries and some of the developing countries. Based on the network visualization is seen a large cluster that hosts the concept of governance index known that the dominant economic aspect as the background of its presence, then there are also keywords related to the role of government and concepts in the organization. Many government performance index are conducted qualitatively or quantitatively, but no one has used the bibliometric method to re-identify the keywords that are consistent with the development of the concept of government performance itself.
This study aims to determine the analysis of the quality control of palm oil quality in PT. Lembah Bhakti Aceh Singkil Plantation. The function of implementing quality control is to control the quality of the initial input in the form of completion of raw materials, the production process, to the process of output of finished goods. This study uses several methods, namely filtration and titration. The average quality of palm oil at FFA levels ranges from 3.39 to 4.97 with a max.3 standard, a moisture content ranging from 0.12 to 0.3% with a max standard. 0.2%, and impurities levels ranged from 0.015-0.025% with the max standard. 0.02%. Based on the results of the study it can be concluded that the measurement of quality control that is carried out is very influential in product quality, so that it can affect the income. Where the income of a company depends on the CPO oil selling price in PMKS PT. Perkebunan Lembah Bhakti. The selling value in marketing is very dependent on the quality of the CPO.
ABSTRAKBanjir merupakan bencana alam yang sering terjadi di beberapa daerah di Indonesia salah satunya adalah di Kalimantan Timur, terkadang banjir terjadi di waktu malam dan di saat penghuni sedang tidak ada di rumah yang dapat mengakibatkan kerugian materil. Penelitian ini bertujuan untuk menghasilkan sistem prototipe untuk mengetahui kemungkinan terjadi banjir sebelum memasuki rumah menggunakan peringatan berupa pesan sms. Sistem prototipe pendeteksi banjir peringatan dini menggunakan Arduino sebagai mikrokontroler yang mengendalikan sensor ultrasonik dan sensor pendeteksi air dalam mendeteksi banjir serta ketinggiannya. Sms akan di kirim oleh sistem yang PHP dan Sms Gateway (Gammu) tergantung dari kondisi sensor air dan ketinggian air, serta website yang menginformasikan ketinggian air dan keadaan sensor pendeteksi air. Hasil dari penelitian ini adalah telah dibangun sebuah sistem prototipe pendeteksi banjir peringatan dini menggunakan Arduino dan PHP yang memudahkan pengguna untuk mengetahui keadaan luapan air di parit pengguna.
Development of information technology encourages educational institution to run the multimedia system interactively and easily. Multimedia technology that has video and audio streaming element takes an important role in interactive teaching activities between teachers and students. Streaming or transmission of video and audio has bandwidth, delay and loss packet. The objective is to design and develop an interactive multimedia system for language classroom to facilitate learning activities. The system is connected through LAN network used combination of TCP, UDP and RSTP connection to cover optimal bandwidth, delay and loss packet. The methodology is literature study, observation and system design using Unified Modeling Language (UML) approach. Automated and interactive learning activity using multimedia streaming technology. The system is tested and its main functionality is only focusing on Class Speech, Personal Speech, Share Desktop and Share Video. All these functionality can run very well, but need several improvement for next version.
ABSTRAKE-voting adalah suatu sistem pemilihan dimana data dicatat, disimpan dan diproses dalam bentuk informasi digital. Dengan kata lain, e-voting merupakan pemungutan suara yang proses pelaksanaannya mulai dari pendaftaraan pemilih, pelaksanaan pemilihan, perhitungan suara dan pengiriman hasil suara dilaksanakan secara elektonik (digital) (Rokhman A, 2011). Namun kepercayaan masyarakat terhadap evoting masih rendah. Hal ini disebabkan akan ketakutan masyarakat akan manipulasi hasil perolehan setiap kandidat. Untuk itu perlu dibuat sebuah sistem yang dapat menjamin akurasi hasil e-voting, integritas data ketika melakukan pengiriman hasil voting dari pemilih ke sistem, dan memvalidasi pemilih yang sesungguhnya dalam penerimaan hasil voting. Pada penelitian ini, penulis menerapkan metode keamanan RSA yaitu public key dan private key, untuk melakukan verifikasi. Aplikasi e-voting dibangun dengan bahasa pemrograman PHP, serta memanfaatkan database MySQLi sebagai database server. Dari hasil pengujian yang dilakukan, dapat disimpulkan bahwa sistem dapat bekerja dengan baik, dapat memvalidasi pemilih dan memverifikasi hasil voting apakah mengalami perubahan selama pengiriman.
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