The effect of magnetic islands on ITG turbulence driven transport

In this work, we address the question of the influence of magnetic islands on the perpendicular transport due to steady-state ITG turbulence on the energy transport time scale. We demonstrate that turbulence can cross the separatrix and enhance the perpendicular transport across magnetic islands. As the perpendicular transport in the interior of the island sets the critical island size needed for growth of neoclassical tearing modes, this increased transport leads to a critical island size larger than that predicted from considering collisional conductivities, but smaller than that using anomalous effective conductivities. We find that on Bohm time scales, the turbulence is able to re-establish the temperature gradient across the island for islands widths $w \lesssim \lambda_{turb}$, the turbulence correlation length. The reduction in the island flattening is estimated by comparison with simulations retaining only the perpendicular temperature and no turbulence. At intermediate island widths, comparable to $\lambda_{turb}$, turbulence is able to maintain finite temperature gradients across the island

Plasma turbulence simulations with X-points using the flux-coordinate independent approach

In this work, the Flux-Coordinate Independent (FCI) approach to plasma turbulence simulations is formulated for the case of generic, static magnetic fields, including those possessing stochastic field lines. It is then demonstrated that FCI is applicable to nonlinear turbulent problems with and without X-point geometry. In particular, by means of simulations with the FENICIA code, it is shown that the standard features of ITG modes are recovered with reduced toroidal resolution. Finally, ITG turbulence under the influence of a static island is studied on the transport timescale with ITER-like parameters, showing the wide range of applicability of the method

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang)

This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control System

PENGARUH DANA ZAKAT MAL DAN SSEDEKAH UNTUK KINERJA UMKM DI DUSUN PLUMPUNGREJO DESA KARANGTENGAH KECAMATAN KANDANGAN KABUPATEN KEDIRI

This study aims to determine the effect of zakat mal and sodaqoh on the performance of micro, small and medium enterprises in Plumpungrejo hamlet, Karangtengah village, Kandangan sub-district, Kediri district. The type of research used is research with a quantitative approach. Based on the results of research conducted by researchers by distributing questionnaires to owners of micro, small and medium enterprises in Plumpungrejo hamlet, researchers obtained 62 respondents based on owners of micro, small and medium enterprises who received zakat mal and shodaqoh funds. Sampling of this study used the census sampling technique. The analytical tool used is using SPS. The results of the study prove that the zakat mal variable (X1) does not have a positive and partially significant effect on the performance of micro, small and medium enterprises (Y) and the shodaqoh variable (X2) does not have a positive and significant effect on the performance of micro, small and medium enterprises (Y)

ANALISIS PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR

The purpose of this study was to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures. So that the results of the study show, Based on the F test calculation or simultaneous testing, it shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) jointly affect Capital Expenditures. Based on the results of the partial test, it shows that Regional Original Income (PAD) has a positive and significant effect on Capital Expenditures. Based on the partial test results indicate that the General Allocation Fund (DAU) has a positive and significant effect on Capital Expenditures. Based on the partial test results indicate that the Special Allocation Fund (DAK) has a positive and significant effect on Capital Expenditures.Keywords : Regional Income, Local Government Capital Expenditure (PAD, DAK, DAU

PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN, DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MOJOKERTO

ABSTRACTThe purpose of this study was to determine the effect of Tax Sanctions, Service Quality and Moral of Taxpayers on UMKM Taxpayer Compliance in Mojokerto Regency. This type of research is quantitative research. The population used in this study were UMKM users who were registered at the Department of Cooperatives and Micro Enterprises in Mojokerto Regency. The sampling technique used in this study is the Slovin formula and obtained a total sample of 100 respondents. The data collection method in this study used a questionnaire because the data collection techniques were carried out by giving a number of questions and written statements to respondents. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that the variables of tax sanctions, service quality and morality of taxpayers have an effect on tax compliance for UMKM.Keywords: Tax Sanctions, Service Quality, Taxpayer Morals, Taxpayer Complianc

KONTRIBUSI KOMPETENSI SDM, KAPASITAS SDM DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi pada BKAD Kota Malang)

This study aims to determine the effect of human resource competence, human resource capacity and the use of information technology on the reliability of local government financial reports at BKAD Malang City. The population in this study were BKAD employees/staff of Malang City. Meanwhile, the sample from this study that was in accordance with the criteria determined by the researcher was the head of the agency, the secretary of the agency, the budget, treasury and accounting staff, totaling 33 respondents. The analytical method used was Multiple Linear Regression analysis. After data analysis was carried out, the results of the study using the t test and F test stated that there were the influence of Human Resource Competence, human resource capacity and the use of information technology on the reliability of local government financial reports at the BKAD Malang City will increase too.Keywords: Human resource competence, Human resource capacity, Information technology, The reliability of financial report

PENGARUH RELIGIUSITAS TERHADAP KINERJA PEGAWAI MELALUI NIAT WHISTLEBLOWING (Studi Pada Karyawan Badan Usaha Non Akademik Universitas Brawijaya)

Fraud is a latent danger that threatens the survival of an organization/company to the state. Efforts to minimize the risk of fraud (fraud) organizations implement various policies, one of which is through whistleblowing. The level of religiosity is one of the factors in a person's whistleblowing actions. The study aims to analyze the level of religiosity affect the intention of employees/employees in whistleblowing on employees of Non-academic business entities Brawijaya University. The method used is quantitative explanatory research method with a sample of 60 people from 220 employees in BUNA. The results of this study religiosity significantly affect the performance of employees. Religiosity has no significant effect on the intention of whistleblowing. Intention to do whistleblowing significantly affect employee performance. Whistleblowing intentions cannot mediate the influence between religiosity on employee performance at BUNA. The limitation of this study is the return of the research questionnaire that is not 100% that is only 75% of the distributed and the study only focuses on BUNA only so that the coverage is still less extensive. Research variables taken should be more varied, not just religiosity, whistleblowing, and employee performance. On the other hand, the suggestion that can be given to more researchers is that it is expected that more researchers can increase the observation period and add independent variables. In addition, further researchers were able to increase the number of respondents in the study and expand the scope of research.Keyword: Fraud, Profitability, Whistleblowin