Pengaruh Corporate Risk, Capital Intensity, Dan Kepemilikan Institusional Terhadap Tax Avoidance

This study aims to determine how much influence corporate risk, capital intensity and institutional ownership have on tax avoidance of mining companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method selected was purposive sampling and obtained a sample of 12 companies. The results of this study simultaneously corporate risk, capital intensity and institutional ownership affect tax avoidance. The results of this study partially corporate risk and capital intensity have a significant effect on tax avoidance. Meanwhile, institutional ownership has a negative and significant effect on tax avoidanc

Motivasi Belajar Bahasa Jepang Mahasiswa Program Studi Pendidikan Bahasa Jepang Universitas Muhammadiyah Yogyakarta

The learning achievement of Japanese is influenced by internal and external factors. Some of the factors are learning motivation. Low motivation can cause laziness in following the lecture. To be able to know motivation in learning Japanese the research is necessary to obtain an accurate answer. This research is a preliminary study that will focus on How to Motivate Japanese Language Study of Japanese Language Study Program of UMY. The population of this study is the Japanese Language Education Student of UMY which amounts to 104 people spread in 7 classes. The sampling of 60 students is done by proportional random sampling technique. the variables studied in this study is learning motivation. The data source comes from primary and secondary data. The result of this research is Japanese Language Study Program Students Mostly have experience learning Japanese with self study or self-taught. The biggest motivation to learn Japanese is to communicate with Japanese. While the obstacles in the process of learning Japanese is hard to learn Japanese letters such as Hiragana, Katakana and Kanji.

ANALISA RESPON GETARAN PADA TURBIN FRANCIS DENGAN MENGGUNAKAN SINYAL SUARA

Damage is very common in the PLTA Hydroelectric francis turbine, usually appearing on parts, clutches, gears, bearings, or other drive components. Proper fault diagnosis can help to reduce or even prevent breakdowns. To identify damage to the turbine can use sound signal analysis. This method analyzes using sound signals. By analogizing vibrations as sound waves produced by mechanical vibrations, it is hoped that the sound signal can be used as a parameter to determine the condition of the turbine. In this study, to get the best signal, a microphone is used as a sensor to capture sound signals which are placed on the guide bearing of the hydropower test turbine. The sound signal in the time domain is then transferred to a signal in the frequency domain using Fast Fourier Transform (FFT). The results of the test showed that there were 2 active frequencies, 1x rpm and 2x rpm at a turbine rotation of 500 rpm for 6 days of testing. These characteristics indicate the identification of the problem of the bent shaft on the turbine

鋼製軸と焼嵌接合された加熱炉用セラミックローラーにおける接合部の強度と軸の抜け外れに関する研究

九州工業大学博士学位論文（要旨） 学位記番号：工博甲第393号 学位授与年月日：平成27年9月25

PERANCANGAN DAN PEMBUATAN MESIN PENYANGRAI BIJI KOPI PORTABEL DENGAN MENGUNAKAN SISTEM PEMANAS GAS

Indonesia is one of the largest coffee producers in the world where coffee processing still done traditionally, so modern processing needed, especially in the roasting process plays an important role in determining the taste of coffee. This research aims to design, manufacture and testing coffee roasting machine with a capacity of 2 kg with modern and energy efficient. This research begins with optimim design of roaster drum using finite element method, analysis of temperature distribution on drum using Computational Fluid Dynamics (CDF), and designing the components of the coffee roasting machine according to need and applicable standards such as drum volume, drum material, shaft size, pully size and motor specifications. Based on analysis, dimension of the roaster drum is 200 mm in diameter, 350 mm in length with thickness of 2 mm. Material used for drum and shaft is stainless steel. After that, the coffee roasting machine was tested by varying the distance of the fire pit to 10, 15 and 20 mm, rotating drum speed to 60, 65 and 70 rpm and varying the type of coffee, namely Robusta and Arabica. The results of the design are dimensions, materials and designs that would be used in the manufacture of a coffee roasting machine with a capacity of 2 kg. In this test, to reach the temperature of 200oC distance of the stove fire pit used is 10 mm and the distance from the stove to the drum is 20 mm. The ideal drum rotation for testing coffee roasting machines is 60 rpm. This test produces a moisture content of 2.5% for robusta coffee and 2% for arabica coffee. The results of this study show that the lower the rotation during roasting, the lower the water content produced at each time variation

Pengaruh Kapasitas Sumber Daya Manusia, Pengendalian Intern dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah Berbasis Akrual (Studi Empiris Pada Pemerintah Kota Pariaman)

Pengaruh Kapasitas Sumber Daya Manusia, Pengendalian Intern dan Pemanfaatan Teknologi Informasi Terhadap Kualitas InformasiLaporan Keuangan Pemerintah Daerah Berbasis Akrual(Studi Empiris Pada Pemerintah Kota Pariaman) Oleh : DEDI SURYADI (1420531004) (Dibawah bimbingan : Dr. Yurniwati, SE, M.Si Ak, CA dan Firdaus, SE, M.Si Ak) ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kapasitas sumber daya manusia, pengendalian intern dan pemanfaatan teknologi informasi terhadap kualitas informasi laporan keuangan pemerintah daerah berbasis akrual. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah Kota Pariaman. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuisioner yang disebarkan kepada 86 responden yang terdiri dari Kasubag Keuangan, Bendahara dan Pengurus Barang. Metode analisis yang digunakan adalah analisis regresi berganda yang diolah dengan program SPSS 21. Hasil penelitian menunjukkan bahwa kapasitas sumber daya manusia tidak berpengaruh signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah berbasis akrual, pengendalian intern berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah berbasis akrual, pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah berbasis akrual dan secara bersama-sama kapasitas sumber daya manusia, sistem pengendalian intern dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah berbasis akrual. Kata kunci : Kapasitas Sumber Daya Manusia, Pengendalian Intern, Pemanfaatan Teknologi Informasi, Kualitas Informasi Laporan Keuangan Pemerintah Daerah Berbasis Akrual. The Influence of Human Resources Capacity, Internal Control and The Utilization of Information Technology to The Quality of Information The Financial Report of The Local Government Accrual-Based Empirical Studies The Local Government Pariaman City by : DEDI SURYADI (1420531004) (Supervised by : Dr. Yurniwati, SE, M.Si Ak, CA and Firdaus, SE, M.Si Ak) ABSTRACT This study presented aims to analyze the influence of human resources capacity, internal control and the utilization of information technology to the quality of the financial report of the local government accrual-based. The study was conducted at the working unit the local government Pariaman City. The data used are primary data obtained from questionnaires distributed to 86 respondents consisting of Head of Finance, Treasurer and administrators of goods. The analitical method used is multiple regression analysis were processed with SPSS program 21. The results of this study showe that the capacity of the human resources not have significant effect on quality of information accrual-based local government financial statements, internal control a positive and significant effect on quality of information accrual based local government financial report, the utilization of information technology is a positive and significant effect on quality of information accrual-based local government financial reports, and simultaneously the quality of human resources, utilization of information technology, internal control system and the positive and significant effect on quality of information accrual-based local government financial reports. Keyword: Human resource capacity, internal control, utilization of information technology, the quality of Information accrual-based local government financial reports

Steamed Watermelon (Citrullus lanatus Thunb.) Juice Improves Spatial Memory in Dementia Rat Model

Watermelon (Citrullus lanatus Thunb.) is one of the fruits that containing lycopene. Lycopene is able to reduce oxidative damage that causes dementia. This research was aimed to determine the activity of steamed watermelon juice in improving the spatial memory in dementia rats model induced by Electroconvulsive Shock (ECS). The animal test was divided into 6 groups, namely normal control group, negative control group, positive control group (vitamin E, 20.7 mg/kg BW), and 3 treatment groups that received steamed watermelon juice with different dose, i.e 0.92 g/kg BW,1.85 g/kg BW, and 3.7 g/kg BW. All groups were induced with ECS, except for the normal control group. The spatial memory was measured with the Radial Arm Maze (RAM) test and the observed results were analyzed with ANOVA and a post-hoc Tukey’s HSD test. The ANOVA test results showed significant differences between all treatment groups. Meanwhile, the posthoc Tukey’s HSD test at 95% confidence level resulted in a significant difference between the the treatment groups with the doses of 0.92 g/kg BW and 1.85 g/kg BW and the negative control group. However, this test indicated an insignificant difference between the positive control group and the normal control group. This finding confirms that the administration of steamed watermelon juice at doses of 0.92 g/kg BW and 1.85 g/kg BW improves the spatial memory in a rat mode of dementia comparable to the positive control. The treatment groups receiving these two doses showed corresponding results, meaning that both doses of steamed watermelon juice have an equivalent spatial memory enhancement activity

Estimasi Penghematan Biaya Operasi PLTU Dengan Cara Penggantian Bahan Bakar

Per capita electricity consumption is a living standard index in a country. In Indonesia, as number of people and industries are increasing, the need of electricity is also increasing. As a result of the rising world's price of fossil fuel, PT. PLN (Persero), a local state utility, needs to find a better way to reduce its operational cost, 75% of which is the price of plant's fuel. One possible solution is to replace liquid fuel (HSD and MFO) with LNG or coals. This research aimed at fuel cost comparison between the use of LNG, coals and the liquid fuel in a steam power plant. The research focus on the cost reduction but neglects the actual operational implementation. The results of analysis, based on 51465 kW power and 85% boiler efficiency assumption, showed that the mass rate flow of HSD, MFO, LNG and coal are 13446,95 kg/h, 14328,98 kg/h, 1156,7 kg/h and 29032,52 kg/h respectively. Furthermore, annual fuel cost of HSD, MFO, LNG and coal are 890.73, 530.61, 154.63 and 87,61 billions respectively. The fuel cost saving from the replacement of HSD with LNG and coals are 736.1 and 803.12 billion/year respectively. As comparison, the fuel cost saving from the replacement of MFO with LNG and coals are 375.98 and 443.0 billion/year respectively

Flow Characteristics of Pumps in Series and Parallel

Pump is a device used to move fluid. The pump moved the fluid from a lower pressure place to a place with higher pressure. If the head or pump capacity needed cannot be achieved using only one pump, it can use two pumps or even more which can be arranged either in series or in parallel. The research objective for pumps arranged in series and in parallel is to determine the characteristics of the circuit of two pumps each of which has different characteristics. In this study, data retrieval is done by measuring the pressure on suction and discharge using pressure gauge at pumps 1 and 2. Whereas to measure the flow rate of a pump arranged in series and parallel using a flowmeter installed on the discharge side of the circuit. This research was done by varied the valve openings on the pump discharge side 2 namely. 2x1800, 4x1800, 6x1800, 8x1800 and full openings. From the results of tested the characteristics of the pump used water fluid on the series arrangement, the highest head value at valve opening 2 x 1800 is 30.99 m at discharge 0 LPM and the lowest head at valve opening 10 x 1800 (full) is 23.99 m at discharge 0 LPM. In parallel circuits, the highest head obtained is 16.99 m with 0 LPM discharge at 8 x 1800 valve openings and lowest head 14.99 at 0 LPM discharge occurs at full valve openings

ANALISA LEVEL GETARAN COOLING WATER PUMP 1 JENIS SENTRIFUGAL

PLTA Musi merupakan pembangkit listrik tenaga air dengan tipe Run of River (RoR) yang dimana bekerja dengan cara membelokkan sebagian aliran sungai musi untuk dimanfaatkan sebagai energi primer pembangkit. Pada Cooling Water System PLTA Musi terdapat Cooling Water Pump (CWP) yang berfungsi untuk memompakan air dari draft tube ke bagian peralatan yang membutuhkan sistem pendingin pada saat unit dioperasikan. Dalam pengoperasian pompa dapat terjadi berbagai masalah yang menimbulkan kerusakan, salah satunya disebabkan oleh getaran. Analisa getaran merupakan salah satu faktor pendukung untuk meminimalisir terjadinya getaran berlebih pada pompa. Kegiatan predictive maintenance dalam bentuk conditional monitoring vibration atau pemantauan getaran kondisi aktual dilakukan untuk mengetahui gejala kerusakan pada Cooling Water Pump. Pengukuran dilakukan menggunakan alat ukur VibXpert II berdasarkan standar ISO 18016-3 dengan kondisi operasi putaran poros 1486 RPM, daya 90 kW, dan 4 titik pengukuran. Nilai vibrasi tertinggi terdapat pada posisi DE Pompa dengan arah horizontal sebesar 3,71 mm/s. Nilai vibrasi tersebut sudah berada pada area alarm. Hasil analisa spektrum yang didapat pada penelitian diketahui jenis gangguan yang terjadi berupa indikasi kerusakan Mechanical Looseness Tipe B pada titik pengukuran DE Motor dan Mechanical Looseness Tipe C pada titik pengukuran DE Pompa