FEASIBILITY STUDY OF A RAILWAY CONSTRUCTION PROJECT AS INTERMODAL TRANSPORTATION IN TANJUNG PERAK PORT

The growth of container flows that is not supported by infrastructure needs has caused goods congestion at Tanjung Perak Port. The situation has an impact on the flow of goods and makes container mobilization stop flowing. Railway infrastructure construction is expected to overcome the problem of goods congestion, especially because this project will be integrated with other transportation at the Port in an intermodal transportation system. The Delphi method is used as an approach to get the dominant aspect to be analyzed in a feasibility study of a railway construction project at the Port of Tanjung Perak. Delphi method results show that the financial aspect and market aspect are the dominant parameters to be analyzed in the feasibility study of a railway construction project. The results of the market feasibility analysis showed that 87.67% of stakeholders agreed with the railway development project plan, with a target market of 19.99% of the number of containers and absorption of around 84% of the target market. The results of the financial feasibility analysis are obtained, the Net Present Value (NPV) is 1,184,370> 0 (profitable project), the Benefit-Cost Ratio (BCR) is 1.39 ≥ 1 (the project is feasible), and the value of the Internal Rate of Return (IRR) is 13%> MARR, (investment is feasible). From the results of the financial feasibility analysis, the railway construction project is categorized as possible. Meanwhile, the break-even point for this project is in the 12th year with the results of a profit-loss analysis showing that in the fourth year, the railway operational activities have shown a positive trend/profit

Penerapan Tax Planning Atas Pajak Penghasilan (Pph) Badan (Studi Kasus Pada PT Asuransi Intra Asia)

kan pada perusahaan. Sumber data yang digunakan adalah data primer yang diperoleh melalui wawancara yang dilakukan kepada manajer perusahaan dan staf pajak di perusahaan, sedangkan data sekunder dikumpulkan melalui studi kepustakaan dengan membaca buku mengenai peraturan perundang-udangan perpajakan dan sistem efisiensi pajak yang berhubungan dengan penelitian. Metode yang digunakan dalam penelitian ini adalah: pengumpulan data berupa laporan laba rugi perusahaan, evaluasi terhadap koreksi fiskal, memeriksa sumber pernghasilan perusahaan dan membuat tax planning terhadap biaya operasional perusahaan. Sedangkan teknik pengumpulan data dengan wawancara, observasi, dokumentasi dan menggunakan studi literatur. Hasil penelitian menunjukan bahwa pada PT Asuransi Intra Asia masih terdapat biaya yang dapat dikurangkan dalam penyusunan laporan keuangan. Biaya tersebut dilihat dari banyaknya biaya operasional yang dimasukan seperti biaya transportasi karyawan yang berjarak dekat dengan kantor dan biaya lahan tanah kosong untuk pembangunan gedung perusahaan yang baru. Kesimpulan yang dapat diambil adalah tax planning berperan penting dalam perusahaan, agar pajak yang dikenakan kepada perusahaan tidak besar. Hal ini disebabkan karena masih terdapat biaya yang kurang mendukung operasional perusahaan dan harus dikurangkan, tetapi tetap menggunakan peraturan perundang�undangan perpajakan yang berlaku. Oleh sebab itu, perusahaan harus lebih bijak dalam pengambilan keputusan dalam mencantumkan biaya pada laporan keuangan agar beban pajak dapat dikurangkan tanpa harus melanggar aturan. Saran yang dapat diberikan untuk PT Asuransi Intra Asia, yaitu: sebaiknya pihak PT Asuransi Intra Asia lebih meningkatkan kinerjanya yang masih belum memuaskan serta menggunakan tax planning sebagai acuan dalam pengefisienan pajak perusahaan

FEASIBILITY STUDY OF A RAILWAY CONSTRUCTION PROJECT AS INTERMODAL TRANSPORTATION IN TANJUNG PERAK PORT

The growth of container flows that is not supported by infrastructure needs has caused goods congestion at Tanjung Perak Port. The situation has an impact on the flow of goods and makes container mobilization stop flowing. Railway infrastructure construction is expected to overcome the problem of goods congestion, especially because this project will be integrated with other transportation at the Port in an intermodal transportation system. The Delphi method is used as an approach to get the dominant aspect to be analyzed in a feasibility study of a railway construction project at the Port of Tanjung Perak. Delphi method results show that the financial aspect and market aspect are the dominant parameters to be analyzed in the feasibility study of a railway construction project. The results of the market feasibility analysis showed that 87.67% of stakeholders agreed with the railway development project plan, with a target market of 19.99% of the number of containers and absorption of around 84% of the target market. The results of the financial feasibility analysis are obtained, the Net Present Value (NPV) is 1,184,370> 0 (profitable project), the Benefit-Cost Ratio (BCR) is 1.39 ≥ 1 (the project is feasible), and the value of the Internal Rate of Return (IRR) is 13%> MARR, (investment is feasible). From the results of the financial feasibility analysis, the railway construction project is categorized as possible. Meanwhile, the break-even point for this project is in the 12th year with the results of a profit-loss analysis showing that in the fourth year, the railway operational activities have shown a positive trend/profit

Thanatechnology and the living dead: New concepts in digital transformation and human-computer interaction

In a digital society, shall we be the authors of our own experience, not only during our lifetime but also after we die? We ask this question because dying and bereavement have become even harder, and much less private, in the digital age. New big data-driven digital industries and technologies are on the rise, with promises of interactive 3D avatars and storage of digital memories of the deceased, so they can continue to exist online as the living dead in a digital afterlife. Famous rock and roll icons like Roy Orbison, Frank Zappa, Ronnie James Dio, and Amy Winehouse have famously been turned into holograms that can once again give live performances on the touring circuit, often pulling in large audiences. Death studies, dying, and grief have become virtual in the 21st century. We live in truly unprecedented times for human-computer interactions. Thanatology is the scientific study of death, dying, loss, and grief. In contrast to the biological study of biological aging (cellular senescence) and programmed cell death (apoptosis), thanatology employs multiple professional lenses, medical, psychological, physical, spiritual, ethical, descriptive, and normative. In 1997, Carla Sofka introduced the term thanatechnology as technological mechanisms such as interactive videodiscs and computer programs that are used to access information or aid in learning about thanatology topics. Onward to 2021, the advent of social media, the Internet of Things, and sensors that digitize and archive nearly every human movement and experience are taking thanatechnology, and by extension, digital transformation, to new heights. For example, what happens to digital remains of persons once they cease to exist physically? This article offers a critical study and snapshot of this nascent field, and the un-disciplinary sociotechnical issues digital thanatechnologies raise in relation to big data. We also discuss how best to critically govern this new frontier in systems science and the digital society. We suggest that new policy narratives such as (1) the right to nonparticipation in relation to information and communication technologies and (2) the planetary public goods deserve further attention to democratize thanatechnology and big data. To the extent that systems science often depends on data from online platforms, for example, in times of pandemics and ecological crises, critical thanatechnology studies, introduced in this article, is a timely and essential field of scholarship with broad importance for systems science and planetary health