Kontribusi Pajak Hiburan dalam Meningkatkan Pendapatan Asli Daerah (PAD) di Kota Malang (Studi Kasus Dinas Pendapatan Daerah Kota Malang)

Malang which is known as a student city with all it's inhabitants, have made the number of entertainment as an essential needs for their daily activity. Now, as time goes by, the variety of entertainment venues can be found in Malang City. The local government of Malang City can take advantage of the entertainment sector as one of the local genuine income in view that entertainment is one of the important elements for the daily activity of the citizens of Malang City. The increasing number of entertainment tax payers in the city of Malang then automatically entertainment tax revenues will also get increased, so that later on will affect the contribution of tax revenue in the entertainment sector's local genuine income of Malang. This type of research is descriptive research, using data for fiscal year 2011-2014. The results of this research is that entertainment tax contributions against tax areas in the local genuine income is still very lacking. The average entertainment tax contribution to the local tax of 1,75% while the local genuine income about 1,25%. The level of effectiveness of entertainment tax and local genuine income above 100%, this indicates that the government has been able to carry out the regional financial sector performance the local genuine income very effectively. The local government of Malang City has also done some efforts to improve the entertainment tax, so that it's contribution to the local genuine income will be greater

Crisis Bureaucracy: Homeland Security and the Political Design of Legal Mandates

Policymakers fight over bureaucratic structure because it helps shape the legal interpretations and regulatory decisions of agencies through which modern governments operate. In this article, we update positive political theories of bureaucratic structure to encompass two new issues with important implications for lawyers and political scientists: the significance of legislative responses to a crisis, and the uncertainty surrounding major bureaucratic reorganizations. The resulting perspective affords a better understanding of how agencies interpret their legal mandates and deploy their administrative discretion. We apply the theory to the creation of the Department of Homeland Security. Two principal questions surrounding this creation are: (1) why the President changed from opposing the creation of a new department to supporting it and (2) why his plan for such a department was far beyond the scope of any other existing proposal. We argue that the President changed his mind in part because he did not want to be on the losing side of a major legislative battle. But more significantly, the President supported the massive new department in part to further domestic policy priorities unrelated to homeland security. By moving a large set of agencies within the department and instilling them with new homeland security responsibilities without additional budgets, the president forced these agencies to move resources out of their legacy mandates. Perversely, these goals appear to have been accomplished at the expense of homeland security. Finally, we briefly discuss more general implications of our perspective: first, previous reorganizations (such as FDR's creation of a Federal Security Agency and Carter's creation of an Energy Department) also seem to reflect presidential efforts to enhance their control of administrative functions, including some not directly related to the stated purpose of the reorganization; and, second, our analysis raises questions about some of the most often-asserted justifications for judicial deference to agency legal interpretations.

Pengujian Efisiensi Perbankan Konvensional di Indonesia melalui Pendekatan Data Envelopment Analysis (Dea)

The purpose of this study is to test the efficiency of conventional banking especially Bank Persero, Mix Bank and Bank Pembangunan Daerah (BPD) using a non-parametric analysis of DEA. This research calculates the value of efficiency to the Bank under the category Business Activity (BUKU) as seen from the core capital approach. The sample in this study amounted to 43 banks consisting of 4 Bank Persero, 13 of mix Bank and 26 BPD. The data is published financial statements of banks concerned with the study for 5 years starting from 2008 until 2012. Analysis of the performance efficiency using the Performance Improvement Management Software (PIM-DEAsoft-V3.2) to determine the efficiency of each bank, and then conducted a one-way ANOVA test and two-way to test differences in the average of each category of banks. Bank Persero gain greater efficiency than conventional Bank and BPD and 4th BUKU already doing business more efficient. Keywords: Bank Efficiency, DE

Probing the distance and morphology of the Large Magellanic Cloud with RR Lyrae stars

We present a Bayesian analysis of the distances to 15,040 Large Magellanic Cloud (LMC) RR Lyrae stars using $V$- and $I$-band light curves from the Optical Gravitational Lensing Experiment, in combination with new $z$-band observations from the Dark Energy Camera. Our median individual RR Lyrae distance statistical error is 1.89 kpc (fractional distance error of 3.76 per cent). We present three-dimensional contour plots of the number density of LMC RR Lyrae stars and measure a distance to the core LMC RR Lyrae centre of ${50.2482\pm0.0546 {\rm(statistical)} \pm0.4628 {\rm(systematic)} {\rm kpc}}$, equivalently ${\mu_{\rm LMC}=18.5056\pm0.0024 {\rm(statistical)} \pm0.02 {\rm(systematic)}}$. This finding is statistically consistent with and four times more precise than the canonical value determined by a recent meta-analysis of 233 separate LMC distance determinations. We also measure a maximum tilt angle of $11.84^{\circ}\pm0.80^{\circ}$ at a position angle of $62^\circ$, and report highly precise constraints on the $V$, $I$, and $z$ RR Lyrae period--magnitude relations. The full dataset of observed mean-flux magnitudes, derived colour excess ${E(V-I)}$ values, and fitted distances for the 15,040 RR Lyrae stars produced through this work is made available through the publication's associated online data.Comment: 7 pages, 8 figure

A Rab10:RalA G protein cascade regulates insulin-stimulated glucose uptake in adipocytes.

Insulin-stimulated glucose uptake in fat and muscle is mediated by the major facilitative glucose transporter Glut4. Insulin controls the trafficking of Glut4 to the plasma membrane via regulation of a series of small G proteins, including RalA and Rab10. We demonstrate here that Rab10 is a bona fide target of the GTPase-activating protein AS160, which is inhibited after phosphorylation by the protein kinase Akt. Once activated, Rab10 can increase the GTP binding of RalA by recruiting the Ral guanyl nucleotide exchange factor, Rlf/Rgl2. Rab10 and RalA reside in the same pool of Glut4-storage vesicles in untreated cells, and, together with Rlf, they ensure maximal glucose transport. Overexpression of membrane-tethered Rlf compensates for the loss of Rab10 in Glut4 translocation, suggesting that Rab10 recruits Rlf to membrane compartments for RalA activation and that RalA is downstream of Rab10. Together these studies identify a new G protein cascade in the regulation of insulin-stimulated Glut4 trafficking and glucose uptake

Pengaruh Gender, Ethical Sensitivity, Locus Of Control, dan Pemahaman Kode Etik Profesi Akuntan terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Syiah Kuala

The purpose of this research is to examine some factors that may effect ethical behavior of accounting students of Syiah Kuala University. There are four variables hypothesized affect ethical behavior which are gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code.The respondents are the accounting students of Syiah Kuala University who have attended courses in Auditing. The samples are collected using simple random sampling method and resulted 74 students become the final samples. This research uses multiple regression linear analysis.The result of this research show that simultaneous of gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code have effect on ethical behavior of accounting students of Syiah Kuala University. Partially the research shows that all variables are significantly effected on ethical behavior of accounting students of Syiah Kuala University

Framework for skill development through co-curricular and extracurricular involvement

Thesis (S.M. in Technology and Policy)--Massachusetts Institute of Technology, Engineering Systems Division, 2013.Cataloged from PDF version of thesis.Includes bibliographical references (p. 103-113).As the global marketplace becomes increasingly interconnected and multidisciplinary, graduates of undergraduate engineering programs face new challenges in communication, creative thinking, and teamwork as they enter the international workforce. To address this shift, over the last two decades American universities have adjusted educational objectives of undergraduate engineering programs to include new themes in international awareness, communication, teamwork, and other professional skills. Motivated by student leadership development programs at the new Singapore University of Technology and Design (SUTD), this thesis examines how student engagement in co-curricular and extracurricular activities promotes professional skill development in engineering education at the undergraduate level. Using a two-stage analysis of MIT student organizations and current literature in student involvement, this work presents a two-dimensional framework of the leadership and professional skills developed through participation in 22 categories of co-curricular and extracurricular involvement. The relevance of these skills to engineering education and practice is validated through interviews with managers and supervisors of entry-level engineers. In addition, these skills are compared with key educational outcomes specified by ABET, Inc. (previously known as the Accreditation Board for Engineering and Technology), further validating the relevance of the two-dimensional framework of skill development to engineering practice. Lastly, this thesis provides an analysis of strategies to promote student involvement and leadership development in engineering undergraduates.by Dara R. Fisher.S.M.in Technology and Polic