The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra

The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale

PEMANFAATAN SEKAM PADI SEBAGAI KARBON AKTIF UNTUK MENURUNKAN KADAR pH, TURBIDITY, TSS, DAN TDS

Sekam padi (Oryza sativa L.indica) merupakan salah satu bentuk limbah pertanian yang memiliki kandungan selulosa sebanyak 34,34 % – 43,80 % yang berpotensi sebagai karbon aktif. Karbon Aktif dari sekam padi dibuat melalui tiga tahap yaitu pengeringan, karbonisasi dan aktivasi menggunakan H3PO4. Sekam padi dijemur dibawah terik matahari lalu di karbonisasi dengan Furnace pada suhu 300 ℃ selama 40 menit kemudian diaktivasi dengan H3PO4. Karakterisasi dari karbon aktif mengacu pada Standar Nasional Indonesia 06-3730-1995 meliputi kadar abu dan kadar air. Pengujian air sumur yang dilakukan menggunakan parameter pH, turbidity, TSS dan TDS. Variasi yang digunakan yaitu variasi berat 0,5; 0,7; 0,9gram dan variasi waktu kontak 40, 50, 60 menit. Dari hasil penelitian yang dilakukan dosis dan waktu kontak yang paling efektif untuk menurunkan kadar pH, turbidity, TSS dan TDS adalah 0,9gram dengan lama waktu kontak 60 menit

PERBANDINGAN DETEKSI PULPITIS MELALUI CITRA RADIOGRAF PERIAPIKAL DENGAN EKSTRASI CIRI WATERSHED DAN GREY LEVEL CO-OCCURRENCE MATRIX (GLCM) DENGAN KLASIFIKASI K-NEAREST NEIGHBOUR (K-NN)

Menjaga kesehatan gigi dan mulut sangatlah penting terutama gigi yang berfungsi sebagai pengolah makanan yang memungkinkan manusia untuk mengigit, memotong, menguyah dan menghaluskan makanan. Salah satu penyakit yang sering menyerang gigi adalah Pulpitis. Pulpitis disebut juga sebagai radang gigi yang menimbulkan rasa nyeri karena terjadi di pulpa gigi yang mengandung banyak saraf dan pembuluh darah. Cara mendeteksi penyakit ini dengan cara radiograf periapikal yaitu dengan menggunakan x-ray, namun cara ini masih memiliki kualitas citra yang rendah. Berlandaskan masalah tersebut, tugas akhir ini meningkatkan kualitas terhadap citra radiograf bertujuan untuk membantu dokter dalam mendeteksi penyakit pulpitis pada gigi, dari yang sebelumnya hanya dokter ahli dalam bidang radiologi yang jumlahnya masih sedikit di Indonesia. Penelitian ini dilakukan dengan mensintesis dari penelitian yang sudah ada dan berhubungan dengan teknik diagnosa penyakit gigi melalui pengolahan citra digital dan citra radiograf periapikal. Metode-metode yang diuji kembali adalah Grey Level Co-occurrence Matrix (GLCM) dan Watershed. Serta untuk klasifikasinya menggunakan metode K-Nearest Neighbour. Data yang digunakan berupa citra gigi pulpitis reversible, citra gigi pulpitis irreversible dan citra gigi normal berjumlah 39 citra. Akurasi identifikasi tertinggi yang didapat menggunakan metode Watershed adalah 83,3% dan menempuh waktu komputasi 0,373 detik dengan ukuran image 256 x 256 piksel dan nilai K=1, disisi lain untuk metode GLCM didapat akurasi tertingginya yaitu 66,66 % dan menempuh waktu komputasi 0,163 detik dengan ukuran image 128 x 128 piksel, jarak 3 piksel, sudut 90 derajat, level kuantisasi 16 dan nilai K=1

Kualitas Audit Ditinjau dari Kompetensi, Independensi, Pengalaman Kerja, Workload, dan Spesialisasi Auditor

Abstrak: Penelitian ini bertujuan untuk menguji apakah kompetensi, independensi, pengalaman kerja, workload dan spesialisasi auditor dapat mempengaruhi kualitas audit. Penelitian ini menggunakan pendekatan survey yang dilakukan dalam bentuk kuesionerdan diisi oleh 101 responden yang berasal dari auditor di Jakarta. Hipotesis di dalam penelitian ini menggunakan uji f (simultan) dan uji t (parsial). Hasil dari penelitian ini menunjukkan bahwa kompetensi, independensi, pengalaman kerja, workload dan spesialisasi auditor berpengaruh positif dan  berpengaruh signifikan terhadap kualitas audit. Hal ini berarti semakin tinggi kompetensi dan sikap independensi yang dimiliki oleh auditor, maka kualitas audit yang dihasilkan akan semakin baik. Pengalaman kerja dan spesialisasi auditor juga memiliki pengaruh terhadap kualitas audit, artinya semakin banyaknya pengalaman yang auditor miliki serta memiliki sertifikat professional yang dikeluarkan oleh lembaga akuntasi yang telah terdaftar akan meningkatkan kualitas audit yang dihasilkan. Workload atau beban kerja yang diterima oleh auditor juga tidak mengurangi kualitas audit dikarenakan beban kerja yang diterima tidak terlalu berat. Kata kunci: Kompetensi, Independensi, Pengalaman Kerja, Spesialisasi Auditor, Kualitas Audit   Abstract: This study aims to examine whether competence, independence, work experience, workload and auditor specialization can affect audit quality. This research uses survey approach done in the form of questionnaires and filled by 101 respondents from auditors in Jakarta. Hypothesis in this research use f (simultant) and t test (partial). The results of this study indicate that the competence, independence, work experience, workload and specialization of auditors have a positive influence and significant effect on audit quality. This means the higher the competence and independence attitudes possessed by the auditor, the resulting audit quality will be better. Work experience and auditor specialization also have an influence on audit quality, meaning that the more experience that auditors have and have professional certificates issued by registered accounting institutions will improve the quality of the resulting audit. Workload or workload received by the auditor also does not reduce the quality of the audit because the workload received is not too heavy. Keywords: Competence, Independence, Work Experience, Auditor Specialization, Audit Qualit

Habitat Associations and Co-Occurrence Patterns of Two Estuarine-Dependent Predatory Fishes

Estuarine-dependent fishes experience a wide range of environmental conditions, and most species exhibit distinct associations with particular habitats. However, similar species or multiple conspecifics often overlap spatiotemporally, which can result in ecological interactions that have consequences for behaviors that can shape the structure and function of ecosystems. We used a long-term gill-net data set (2001–2015) to investigate the habitat associations and cooccurrence patterns of two estuarine-dependent predatory fishes, Red Drum Sciaenops ocellatus and Spotted Seatrout Cynoscion nebulosus, in coastal Alabama, USA. Both species were associated with similar environmental conditions, primarily low dissolved oxygen and low salinity, especially when temperature was low. However, differences emerged between the species with respect to the effects of interacting environmental variables on their habitat use patterns, which were likely driven by physiological, biological, and ecological dissimilarities between them. Concerning their biogenic habitat use, extensive submerged aquatic vegetation (SAV) was an important habitat for both species, but Spotted Seatrout appeared to prefer high-salinity SAV beds, while Red Drum associated with SAV regardless of salinity. Spotted Seatrout were associated with extensive emergent marsh edges, and the positive relationship between Red Drum and SAV was diminished when marsh edge was abundant. Co-occurrence was observed primarily in habitats with which both species were associated, most frequently in shallow, prey-rich marsh edges and high-salinity seagrass beds. These observed habitat use patterns elucidate the subtle differences in resource use that allow these species to coexist and suggest potential areas where interactions between them may shape their roles as predators

Environmental Influences on Juvenile Fish Abundances in a River-Dominated Coastal System

We investigated the influence of climatic and environmental factors on variations in juvenile abundances of marine fishes in a river-dominated coastal system of the north-central Gulf of Mexico, where an elevated primary productivity sustains fisheries of high economic importance. Fish were collected monthly with an otter trawl at three stations near Mobile Bay from 1982 to 2007. Fish sizes were used to isolate juvenile stages within the data set, and monthly patterns in juvenile fish abundance and size were then used to identify seasonal peaks for each species. The average numbers of juvenile fish collected during these seasonal peaks in each year were used as indices of annual juvenile abundances and were related to corresponding seasonal averages of selected environmental factors via a combination of principal components analysis and co-inertia analysis. Factors contributing the most to explain interannual variations in juvenile fish abundances were river discharge and water temperature during early spring–early summer, wind speed and North Atlantic Oscillation index during late fall–winter, and atmospheric pressure and wind speed during summer–fall. For example, juvenile abundances of southern kingfish Menticirrhus americanus during summer–fall were positively associated with atmospheric pressure and negatively associated with wind speed during this period. Southern kingfish juvenile abundances during late fall–winter were also negatively associated with wind speed during the same period and were positively associated with river discharge during early spring–early summer. Juvenile abundances of the Atlantic croaker Micropogonias undulatus during early spring–early summer were negatively associated with river discharge and North Atlantic Oscillation during late fall–winter. Overall, the importance of river discharge for many of the species examined emphasizes the major role of watershed processes for marine fisheries production in coastal waters of the north-central Gulf of Mexico

Population Dynamics, Relative Abundance, and Habitat Suitability of Adult Red Drum (Sciaenops ocellatus) in Nearshore Waters of the North-Central Gulf of Mexico

In the Gulf of Mexico, the red drum (Sciaenops ocellatus) is an immensely popular sportfish, yet the Gulf of Mexico stock is currently managed as data-limited in federal waters. The results of the federal stock assessment conducted in 2016 for Gulf of Mexico red drum were not recommended for providing management advice. Consequently, we sought to address data gaps highlighted in the assessment by producing up-to- date overall and sex-specific growth models, standardized indices of relative abundance, and predictions of habitat suitability and by updating estimates of natural mortality. Using a time series for the period of 2006–2018, we assigned ages of 0–36 years to 1178 red drum. A negative binomial generalized linear model including variables for year, depth, surface temperature, dissolved oxygen, and bottom salinity was used to standardize an index of relative abundance. Examination of catch per unit of effort revealed that adult red drum were significantly more abundant in state waters than in federal waters. These findings were explained by habitat suitability models, which were used to identify surface current velocity, surface temperature, and depth as the strongest predictors of relative abundance. The results of our investigation reveal that the adult spawning stock of red drum in the Gulf of Mexico is not fully protected by the catch moratorium in federal waters

Anncolvar: Approximation of Complex Collective Variables by Artificial Neural Networks for Analysis and Biasing of Molecular Simulations

The state of a molecular system can be described in terms of collective variables. These low-dimensional descriptors of molecular structure can be used to monitor the state of the simulation, to calculate free energy profiles or to accelerate rare events by a bias potential or a bias force. Frequent calculation of some complex collective variables may slow down the simulation or analysis of trajectories. Moreover, many collective variables cannot be explicitly calculated for newly sampled structures. In order to address this problem, we developed a new package called anncolvar. This package makes it possible to build and train an artificial neural network model that approximates a collective variable. It can be used to generate an input for the open-source enhanced sampling simulation PLUMED package, so the collective variable can be monitored and biased by methods available in this program. The computational efficiency and the accuracy of anncolvar are demonstrated on selected molecular systems (cyclooctane derivative, Trp-cage miniprotein) and selected collective variables (Isomap, molecular surface area)

The Role of Tax Morale as Mediator in the Relationship Between Religiosity and Tax Compliance in South Sumatra

The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale