EVALUASI PENGENDALIAN INTERNAL ATAS FUNGSI PENJUALAN, PIUTANG USAHA, DAN PENERIMAAN KAS PADA PT. ESHAM DIMA MANDIRI

EVALUASI PENGENDALIAN INTERNAL ATAS FUNGSI PENJUALAN, PIUTANG USAHA, DAN PENERIMAAN KAS PADA PT. ESHAM DIMA MANDIRI

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)

ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh profitabilitas terhadap nilai perusahaan, seberapa besar pengaruh moderasi pengungkapan corporate social responsibility antara hubungan profitabilitas terhadap nilai perusahaan dan seberapa seberapa besar pengaruh moderasi good corporate governance antara hubungan profitabilitas terhadap nilai perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif. Populasi dari penelitian ini adalah perusahaan pertambangan sub sektor batu bara yang terdaftar di BEI periode 2011-2015 sebanyak 24 perusahaan. Metode penelitian sampel menggunakan teknik purposive sampling dengan total 7 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan menggunakan uji asumsi klasik, analisis korelasi, moderarating regresion analysis, pengujian hipotesis menggunakan uji t, dan koefeisien determinasi. Pengolahan data menggunakan SPSS 23.0 For Windows. Hasil penelitian menunjukan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan dengan memberikan kontribusi 2%, moderasi pengungkapan corporate social reponsibility tidak berpengaruh terhadap hubungan profitabilitas dengan nilai perusahaan dengan memberikan kontribusi 2,1% dan moderasi good corporate governance tidak berpengaruh terhadap hubungan profitabilitas dengan nilai perusahaan dengan memberikan kontribusi 3,3%. Kata Kunci: Profitabilitas (ROE), Nilai Perusahaan (PBV), Corporate Social Responsibility dan Good Corporate Governance (Kepemilikan Manajerial)

PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI ( Studi Pada Badan Pendapatan Daerah Provinsi Jawa Barat )

ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh penggunaan teknologi informasi dan keahlian pemakai sistem informasi akuntansi terhadap kualitas informasi akuntansi pada Badan Pendapatan Daerah Provinsi Jawa Barat (BAPENDA). Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengan menggunakan data primer. Teknik sampling yang digunakan adalah probabilty sampling dengan metode simple random sampling. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi, korelasi, pengujian hipotesis dengan menggunakan uji t dan uji F serta analisis koefisien determinasi. Banyaknya populasi penelitian adalah 80 orang, sampel penelitian yang digunakan adalah 67 orang dengan sumber data yang diperoleh melalui hasil pengisian kuesioner. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara parsial penerapan teknologi informasi dan keahlian pemakai sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi. Besarnya pengaruh penggunaan teknologi informasi sebesar 23,8% dan keahlian pemakai sistem informasi akuntansi sebesar 31,4% terhadap kualitas informasi akuntansi. Secara simultan penggunaan teknologi informasi dan keahlian pemakai sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi sebesar 56,1% , sedangkan sisanya 43,9% merupakan pengaruh faktor lain di luar kedua variabel independen yang sedang diteliti, seperti faktor partisipasi pemakai, konflik pemakai dan dukungan manajer puncak. Kata Kunci: Penggunaan Teknologi Informasi, Keahlian Pemakai Sistem Informasi Akuntansi, Kualitas Informasi Akuntans

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance pada perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Variabel independen dalam penelitian ini adalah Ln total assets (Ln), return on assets (ROA), debt to equity ratio (DER), dan net sales growth ration (NSGR). Sedangkan untuk variabel dependen dalam penelitian ini menggunakan cash effective tax rate (CETR). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis deskriptif dan verifikatif. Populasi dari penelitian ini adalah perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia periode 2016-2020 berjumlah 25 perusahaan. Metode penelitian ini menggunakan non probability sampling dengan teknik purposive sampling dengan total sampel 20 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh positif terhadap tax avoidance dengan kontribusi sebesar 8,7%. Profitabilitas secara parsial tidak berpengaruh terhadap tax avoidance dengan kontribusi sebesar 2,1%. Leverage secara parsial tidak berpengaruh terhadap tax avoidance dengan kontribusi sebesar 3,2%. Pertumbuhan penjualan secara parsial juga tidak berpengaruh terhadap tax avoidance dengan kontribusi sebesar 1,3%. Secara simultan ukuran perusahaan, profitabilitas, leverage dan pertumbuhan penjualan berpengaruh terhadap tax avoidance dengan kontribusi sebesar 13,7% pada perusahaan pertambangan subsektor batu bara yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Kata Kunci: Ukuran Perusahaan, Profitabilitas, Leverage, Pertumbuhan Penjualan, Tax Avoidance

Evaluating Active U: an Internet-mediated physical activity program.

Background: Engaging in regular physical activity can be challenging, particularly during the winter months. To promote physical activity at the University of Michigan during the winter months, an eight-week Internet-mediated program (Active U) was developed providing participants with an online physical activity log, goal setting, motivational emails, and optional team participation and competition. Methods: This study is a program evaluation of Active U. Approximately 47,000 faculty, staff, and graduate students were invited to participate in the online Active U intervention in the winter of 2007. Participants were assigned a physical activity goal and were asked to record each physical activity episode into the activity log for eight weeks. Statistics for program reach, effectiveness, adoption, and implementation were calculated using the Re-Aim framework. Multilevel regression analyses were used to assess the decline in rates of data entry and goal attainment during the program, to assess the likelihood of joining a team by demographic characteristics, to test the association between various predictors and the number of weeks an individual met his or her goal, and to analyze server load. Results: Overall, 7,483 individuals registered with the Active U website (≈16% of eligible), and 79% participated in the program by logging valid data at least once. Staff members, older participants, and those with a BMI < 25 were more likely to meet their weekly physical activity goals, and average rate of meeting goals was higher among participants who joined a competitive team compared to those who participated individually (IRR = 1.28, P < .001). Conclusion: Internet-mediated physical activity interventions that focus on physical activity logging and goal setting while incorporating team competition may help a significant percentage of the target population maintain their physical activity during the winter months

f(R) theories

Over the past decade, f(R) theories have been extensively studied as one of the simplest modifications to General Relativity. In this article we review various applications of f(R) theories to cosmology and gravity - such as inflation, dark energy, local gravity constraints, cosmological perturbations, and spherically symmetric solutions in weak and strong gravitational backgrounds. We present a number of ways to distinguish those theories from General Relativity observationally and experimentally. We also discuss the extension to other modified gravity theories such as Brans-Dicke theory and Gauss-Bonnet gravity, and address models that can satisfy both cosmological and local gravity constraints.Comment: 156 pages, 14 figures, Invited review article in Living Reviews in Relativity, Published version, Comments are welcom

High rate of subclinical chikungunya virus infection and association of neutralizing antibody with protection in a prospective cohort in the Philippines.

BACKGROUND: Chikungunya virus (CHIKV) is a globally re-emerging arbovirus for which previous studies have indicated the majority of infections result in symptomatic febrile illness. We sought to characterize the proportion of subclinical and symptomatic CHIKV infections in a prospective cohort study in a country with known CHIKV circulation. METHODS/FINDINGS: A prospective longitudinal cohort of subjects ≥6 months old underwent community-based active surveillance for acute febrile illness in Cebu City, Philippines from 2012-13. Subjects with fever history were clinically evaluated at acute, 2, 5, and 8 day visits, and at a 3-week convalescent visit. Blood was collected at the acute and 3-week convalescent visits. Symptomatic CHIKV infections were identified by positive CHIKV PCR in acute blood samples and/or CHIKV IgM/IgG ELISA seroconversion in paired acute/convalescent samples. Enrollment and 12-month blood samples underwent plaque reduction neutralization test (PRNT) using CHIKV attenuated strain 181/clone25. Subclinical CHIKV infections were identified by ≥8-fold rise from a baseline enrollment PRNT titer 50 years old. Baseline CHIKV PRNT titer ≥10 was associated with 100% (95%CI: 46.1, 100.0) protection from symptomatic CHIKV infection. Phylogenetic analysis demonstrated Asian genotype closely related to strains from Asia and the Caribbean. CONCLUSIONS: Subclinical infections accounted for a majority of total CHIKV infections. A positive baseline CHIKV PRNT titer was associated with protection from symptomatic CHIKV infection. These findings have implications for assessing disease burden, understanding virus transmission, and supporting vaccine development

Homeostatic regulation of the endoneurial microenvironment during development, aging and in response to trauma, disease and toxic insult

The endoneurial microenvironment, delimited by the endothelium of endoneurial vessels and a multi-layered ensheathing perineurium, is a specialized milieu intérieur within which axons, associated Schwann cells and other resident cells of peripheral nerves function. The endothelium and perineurium restricts as well as regulates exchange of material between the endoneurial microenvironment and the surrounding extracellular space and thus is more appropriately described as a blood–nerve interface (BNI) rather than a blood–nerve barrier (BNB). Input to and output from the endoneurial microenvironment occurs via blood–nerve exchange and convective endoneurial fluid flow driven by a proximo-distal hydrostatic pressure gradient. The independent regulation of the endothelial and perineurial components of the BNI during development, aging and in response to trauma is consistent with homeostatic regulation of the endoneurial microenvironment. Pathophysiological alterations of the endoneurium in experimental allergic neuritis (EAN), and diabetic and lead neuropathy are considered to be perturbations of endoneurial homeostasis. The interactions of Schwann cells, axons, macrophages, and mast cells via cell–cell and cell–matrix signaling regulate the permeability of this interface. A greater knowledge of the dynamic nature of tight junctions and the factors that induce and/or modulate these key elements of the BNI will increase our understanding of peripheral nerve disorders as well as stimulate the development of therapeutic strategies to treat these disorders