AUDIT OPERASIONAL ATAS SIKLUS PENGGAJIAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI PADA PT. FADJAR KIMIA PRATAMA PRIMA

AUDIT OPERASIONAL ATAS SIKLUS PENGGAJIAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI PADA PT. FADJAR KIMIA PRATAMA PRIMA

EVALUASI PENGENDALIAN INTERNAL TERHADAP SIKLUS PENDAPATAN PADA PT. ALAMI PUSPA CEMERLANG

EVALUASI PENGENDALIAN INTERNAL TERHADAP SIKLUS PENDAPATAN PADA PT. ALAMI PUSPA CEMERLANG

Analisis Faktor-Faktor Yang Mempengaruhi Tax Compliance Penyetoran Spt Masa (Survei Pada Pengusaha Kena Pajak Yang Terdaftar Di Kpp Pratama Boyolali)

Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subyektif dan kontrol keperilakuan yang dipersepsikan secara tidak langsung pada kepatuhan pajak dengan niat sebagai perantara dan menganalisis pengaruh secara langsung kontrol keperilakuan yang dipersepsikan pada kepatuhan pajak. Populasi dalam penelitian adalah pengusaha kena pajak (PKP) yang terdaftar di KPP Pratama Boyolali. Sampel dalam penelitian ini diambil dengan menggunakan rumus slovin. Terdapat 72 kuisioner yang dapat diolah. Metode pengumpulan data primer yang dipakai adalah metode survey dengan menggunakan media kuisioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur dengan program SPSS 17.0. Hasil penelitian ini ialah sikap, norma subyektif dan kontrol keperilakuan yang dipersepsikan secara tidak langsung berpengaruh pada kepatuhan pajak dengan niat sebagai perantara. Sementara kontrol keperilakuan yang dipersepsikan tidak berpengaruh secara langsung pada kepatuhan pajak

CHARACTERIZATION OF DIFFERENT SYZYGIUM CUMINI SKEELS ACCESSIONS BASED ON PHYSICO-CHEMICAL ATTRIBUTES AND PHYTOCHEMICAL INVESTIGATIONS

Objective: To study variability in respect to physico-chemical and phytochemical characteristics of fruits.Methods: The twelve accessions with uniform growth and vigour were selected to study physico-chemical characteristics of the fruits. Physical analysis was performed by different qualitative methods in the seed and pulp of fruits of different maturity stages.Results: The selected accessions were characterized on the basis of physico-chemical screening by comparing presence of phytoconstituents at different stages of maturity in different parts of the fruits. The preliminary phytochemical screening in pulp and seed of fruits of different accessions clearly indicates the significant difference among all the accessions. The dendrogram was constructed to examine the variability in relation to physico-chemical attributes of different accessions. The cluster analysis was carried out based on physico-chemical attributes of the fruits of different accessions that grouped in to four major clusters. The dendrogram constructed on the basis of biochemical characteristics showed the same clustering of accessions as that of the grouping of accessions showed in dendrogram based on biochemical attributes. However, accessions J–51 and J–55 that grouped together in the dendrogram from different geographical regions. The grouping of different accessions may be based on their genetic makeup of plant however, some of the variation was also observed among accessions due to change in weather conditions during growth and development of fruits.Conclusion: The significant variability was observed with respect to physico-chemical characteristics of fruits of different accessions. The S. cumini accessions grouped in to different clusters according to their physico-chemical properties that give useful insight into their genetic relationships.Â

Single image defocus estimation by modified gaussian function

© 2019 John Wiley & Sons, Ltd. This article presents an algorithm to estimate the defocus blur from a single image. Most of the existing methods estimate the defocus blur at edge locations, which further involves the reblurring process. For this purpose, existing methods use the traditional Gaussian function in the phase of reblurring but it is found that the traditional Gaussian kernel is sensitive to the edges and can cause loss of edges information. Hence, there are more chances of missing spatially varying blur at edge locations. We offer the repeated averaging filters as an alternative to the traditional Gaussian function, which is more effective, and estimate the spatially varying defocus blur at edge locations. By using repeated averaging filters, a blur sparse map is computed. The obtained sparse map is propagated by integration of superpixels segmentation and transductive inference to estimate full defocus blur map. Our adopted method of repeated averaging filters has less computational time of defocus blur map estimation and has better visual estimates of the final defocus recovered map. Moreover, it has surpassed many previous state-of-the-art proposed systems in terms of quantative analysis

Pengaruh Kualitas Pelayanan Terhadap Loyalitas Melalui Kepuasan Pasien Pengguna BPJS di Rawat Inap RSUD Dr. Moewardi

Penelitian ini menganalisis pengaruh kualitas pelayanan terhadap loyalitas melalui kepuasan pasien pengguna BPJS di Rawat Inap RSUD Dr. Moewardi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan terhadap loyalitas pasien, menganalisis pengaruh kualitas pelayanan terhadap kepuasan pasien, menganalisis pengaruh kepuasan pasien terhadap loyalitas pasien, dan menganalisis pengaruh kualitas pelayanan secara tidak langsung terhadap loyalitas pasien melalui kepuasan pasien pengguna BPJS di rawat inap di RSUD Dr. Moewardi. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif analitik. Sampel dalam penelitian ini adalah 100 orang pasien pengguna BPJS di ruang rawat inap di RSUD Dr. Moewardi. Penelitian ini menggunakan teknik analisis jalur. Hasil dari penelitian ini bahwa kualitas pelayanan mempunyai pengaruh terhadap loyalitas pasien, kualitas pelayanan mempunyai pengaruh terhadap kepuasan pasien, kepuasan pasien mempunyai pengaruh terhadap loyalitas pasien, dan kualitas pelayanan mempunyai pengaruh tidak langsung terhadap loyalitas pasien melalui kepuasan pasien

Pengaruh Corporate Governance Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

This research aims to determine the effect of corporate governance on the real earnings management, occured in companies listed in Indonesia Stock Exchange during 2006-2010 period. Corporate governance measurement used structural approach consist of the percentage of institutional ownership, manajerial ownership, the proportion of the board independent commissioner, the size of board commissioners and the existence of an audit committee. While, earnings management measurement used real approach. This study used purposive sampling method. These samples are 160 companies. Analysis used multiple regression analysis. Research results indicate that corporate governance including institutional ownership, manajerial ownership, the proportion of the board independent commissioner, and the existence of an audit committee have effect on real earnings management. While, the size of board commissioners do not effect on the real earnings management

DETERMINATION OF PHTHALATE ESTER COMPOUNDS IN SEMBRONG RIVER SEDIMENT

River sediment contamination is a cause of decline in water quality which brings a detrimental effect on aquatic ecosystems and human life. The purpose of this study is to determine the existence and pollution level of PAEs compound in the Sembrong River sediments. Sembrong River was chosen because the river has been found to contain heavy metals and other pollutants according to previous studies. Sediment samples were collected using a core sediment sampler at 3 different locations along the river banks. Laboratory tests were conducted using GC-MS to determine the concentration of phthalate ester compounds in Sembrong River sediments. Results showed that the concentrations of PAEs are in the range of 0.01-15.63 mg/kg. Di-n-butyl phthalate (DBP), and di-(2-ethylhexyl) phthalate (DEHP) are the highest concentration of compounds found in the sediment. Other PAEs detected in the sediment of Sembrong River are dimethyl phthalate (DMP), diethyl phthalate (DEP), benzyl butyl phthalate (BBP), and di-n-octyl phthalate (DNOP)

Identifying Prognostic Groups Using Machine Learning Tools in Patients Undergoing Chemoradiation for Inoperable Locally Advanced Nonsmall Cell Lung Carcinoma

Introduction Unresectable stage III nonsmall cell lung cancer (NSCLC) continues to have dismal 5-year overall survival (OS) rate. However, a subset of the patients treated with chemoradiation show significantly better outcome. Prediction of treatment outcome can be improved by utilizing machine learning tools, such as cluster analysis (CA), and is capable of identifying complex interactions among many variables. We have utilized CA to identify a cluster with good prognosis within stage III NSCLC. Materials and Methods Retrospective analysis of treatment outcomes was done for 92 patients who underwent chemoradiation for inoperable locally advanced NSCLC from 2012 to 2018. Using various patient- and treatment-related variables, an exploratory factor analysis was performed to extract factors with eigenvalue > 1. An appropriate number of homogeneous groups were identified using agglomerative hierarchical cluster analysis. Further K-mean cluster analysis was applied to classify each patient into their homogeneous clusters. The newly formed cluster variable was used as an independent variable to estimate survival over time using Kaplan–Meier method. Results With a median follow-up of 18 months, median OS was 14 months. Using CA, three prognostic clusters were obtained. Cluster 2 with 36 patients had a median OS of 36 months, whereas Cluster 1 with 34 patients had a median OS of 20 months (p = 0.004). Conclusion A cluster could thus be identified with a relatively good prognosis within stage III NSCLC. Using CA, we have attempted to create a model which may provide more specific prognostic information in addition to that provided by tumor node metastasis-based models