Pengaruh Penerapan Sistem Akuntansi Keuangan Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Kasus Pada Badan Keuangan Aset Daerah Provinsi Sumatera Utara)

This study was conducted with the aim of testing whether the application of the financial accounting system and the quality of financial reports affect the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously.The sample in this study were employees of the Accounting Division, Treasury and Regional Cash Division and Budget Management Division totaling 60 employees. The methods used in this research are descriptive statistical analysis, data quality test with validity and reliability test,classical assumption test with normality, heteroscedasticity and multicolonierity test, multiple linear regression analysis and hypothesis testing with t test, F test and coefficient of determination. The results of the study state that the application of the financial accounting system partially has a positive and significant effect on the accountability of government agency performance, the quality of financial reports partially has a positive and significant effect on the accountability of government agency performance, the application of the financial accounting system and the quality of financial reports simultaneously has a positive and significant effect on the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province.

Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2020

The purpose of this study is to test and analyze the effect of profitability on corporate income tax, to test and analyze the effect of capital intensity on corporate income tax, to test and analyze the effect of liquidity on corporate income tax, to test and analyze the effect of operating costs on corporate income tax. , to test and analyze the effect of profitability, capital intensity, liquidity and operating costs on corporate income tax in Food and Beverage Companies Listed on the IDX. The population in this study were all Food and Beverage Companies listed on the BEI as many as 24 companies and samples from research on Food and Beverage Companies were 8 companies with 6 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, and determinant test. The results showed that profitability positive and significant effect on Corporate Income Tax, Capital Intensity negative and significant effect on Corporate Income Tax, Liquidity negative and significant effect on Corporate Income Tax, Operational Costs partially had a positive and significant effect on Corporate Income Tax. Corporate Income Tax, and that profitability, capital intensity, liquidity and operating costs have a significant effect on Corporate Income Tax in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period

PERAN KATEKIS MELALUI KATEKESE KEBANGSAAN DEMI TERCIPTANYA PARTISIPASI UMAT KATOLIK DALAM KEHIDUPAN BERBANGSA

This paper focuses on revealing the important role of catechists endowed with a spirit of nationalism in building the lives of grassroots Catholics. Its motivation is the fact that grassroots Catholics behave passively and apathetically in social life. They are more likely to actively build fellowship within (the Church) and neglect fellowship outwards (society) with other groups. Therefore, a nationalistic catechesis is needed, carried out by catechists. It must be an elaboration of Christian spirituality with the values of Pancasila. The Indonesian Catholic Church in its long history has always supported and practiced the values of Pancasila in its mission. The methodology used in writing this academic paper is library research. The author performed a critical reading of news items in HIDUP magazine, relating them to Church teaching or other books connected with the theme of this academic work. The conclusion of this paper is that grassroots Catholics “are present” together with other groups in order to actively participate in building this nation

Santa Evita: The Mother of the Descamisados: An Analysis of the Rhetoric of Eva Peron

Santa Evita: The mother of the descamisados is an analysis of the rhetoric of Eva Peron, her ability to deliver a public communication primarily focused on the descamisados (shirtless ones), represented by the poor men, women, and workers of Argentina. By wrapping her rhetoric with personal imagery and ritual symbolism that alleged the Peronist doctrine, Eva Peron successfully cemented those social classes to her own right, identifying herself in the figure of a descamisada to secure devotion from them and legitimize her political role. This thesis uses myth criticism as a methodology applied to the ideology of Peronism. The premise of the study is that Eva Peron climbed the political ladder by combining the ability to persuade and identify herself with the poor Argentine public through her Peronist rhetoric to legitimize her leadership position. She was driven by the desire to speak against elite cultural forms, thus emphasizing the value of Peronism and the rights of her people. Through her rhetorical ritual, Eva Peron attained political power in support of Juan Peron\u27s government, placed the descamisados into the political arena, and guaranteed her power for their support. Of greater importance, her rhetoric has served to legitimize Evita as a powerful communicator for the descamisados, elevating herself as the mother of the nation, a virginal saint icon for the shirtless poor. If there was any hope for the descamisados in the Argentina of the 20th century, it fell upon Eva Peron\u27s mastery of communication to instill passion of the masses. She spoke with words of justice and love through her rhetoric, identifying herself as a simple woman with a proletarian laboring image. It was, in fact, the Peronist demand that gave Evita not only a good cause to fight for, but also allowed the shirtless poor to identify with her in ways they had not realized. Because of Eva Peron\u27s mythical performances, the Argentine people demonstrated support for national unity. Above all, the rhetoric of Eva Peron has functioned as an empowering symbol for the descamisados and served as a unifying force in the political ritual for legitimizing the Peronist myth

SPIRITUALITAS IBADAH YAHUDI DALAM EKARISTI DAN DAMPAKNYA BAGI KETERLIBATAN UMAT KATOLIK INDONESIA DALAM KEHIDUPAN SOSIAL-POLITIK

This study aims to describe the spirituality of the Jewish liturgy found in the celebration of the Eucharist and its impact on the involvement of Indonesian Catholics in socio-political life. This study emerged from the concern that the Indonesian people, who are actually rich in spiritual values, in fact behave badly in their socio-political life which is characterized by acts of corruption. This research raises the awareness of Catholics to be actively involved in socio-political life and color it with gospel values. This vocation will be realized if the Eucharist as the source and summit of Christian life really renews and encourages Catholics in Indonesia to take part in God's mission to save all people. So the Eucharist must draw from the spirituality contained in Jewish worship as the locus of a personal encounter with the God who saves. This study uses the qualitative method by conducting a literature study on the liturgy in the Jewish and Christian traditions and then connecting them to today's socio-political issues. This study has found that the spirituality of the Jewish liturgy as the root of the Christian liturgy is able to bring renewal in the lives of Catholics, especially their involvement in realizing justice, peace, and social welfare

Non-existence of integral Hopf orders for twists of several simple groups of Lie type

Let $p$ be a prime number and $q=p^m$, with $m \geq 1$ if $p \neq 2,3$ and $m>1$ otherwise. Let $\Omega$ be any non-trivial twist for the complex group algebra of $\mathbf{PSL}_2(q)$ arising from a $2$-cocycle on an abelian subgroup of $\mathbf{PSL}_2(q)$. We show that the twisted Hopf algebra $(\mathbb{C} \mathbf{PSL}_2(q))_{\Omega}$ does not admit a Hopf order over any number ring. The same conclusion is proved for the Suzuki groups, and for $\mathbf{SL}_3(p)$ when the twist stems from an abelian $p$-subgroup. This supplies new families of complex semisimple (and simple) Hopf algebras that do not admit a Hopf order over any number ring. The strategy of the proof is formulated in a general framework that includes the finite simple groups of Lie type. As an application, we combine our results with two theorems of Thompson and Barry and Ward on minimal simple groups to establish that for any finite non-abelian simple group $G$ there is a twist $\Omega$ for $\mathbb{C} G$, arising from a $2$-cocycle on an abelian subgroup of $G$, such that $(\mathbb{C} G)_{\Omega}$ does not admit a Hopf order over any number ring. This partially answers in the negative a question posed by Meir and the second author.Comment: 32 pages. Final version. To appear in Publ. Ma

Surface induced magnetization reversal of MnP nanoclusters embedded in GaP

We investigate the quasi-static magnetic behavior of ensembles of non-interacting ferromagnetic nanoparticles consisting of MnP nanoclusters embedded in GaP(001) epilayers grown at 600, 650 and 700{\deg}C. We use a phenomenological model, in which surface effects are included, to reproduce the experimental hysteresis curves measured as a function of temperature (120-260 K) and direction of the applied field. The slope of the hysteresis curve during magnetization reversal is determined by the MnP nanoclusters size distribution, which is a function of the growth temperature. Our results show that the coercive field is very sensitive to the strength of the surface anisotropy, which reduces the energy barrier between the two states of opposite magnetization. Notably, this reduction in the energy barrier increases by a factor of 3 as the sample temperature is lowered from 260 to 120 K.Comment: 7 pages, 5 figure

Distributional effects of reducing energy subsidies: evidence from recent policy reform in Argentina

We analyze the distributional effects of the reduction in energy subsidies in Argentina since 2016. As the policy reform also includes the introduction of a scheme to protect less well-off families (social tariff), we also review how well the targeting mechanism works. We apply traditional benefit-incidence analysis using household surveys and administrative data, focusing on residential subsidies to natural gas and electricity in the Buenos Aires Metropolitan Area. We find that the social tariff is relatively pro-poor, with significantly higher coverage among the poorest households. There are some exclusion errors in the low-income deciles and large inclusion errors in the medium- and high-income deciles. The distributive incidence of subsidies does not appear to have changed substantially. Energy subsidies in Argentina (lower in aggregate terms) continue to be, although progressive, pro-rich. The distributional effect is explained by the fact that generalized subsidies to all categories of consumption coexist with a relatively well targeted social tariff. Regarding energy budget shares, monthly spending on electricity has increased from 1.1 percent of total household income to 3.4 percent. Monthly spending on piped gas rose from 1.3 percent to 3.3 percent. These shares are in line with many other countries in the region. Naturally, there has been a convergence of tariffs toward service provision costs.Centro de Estudios Distributivos, Laborales y Sociale

Carrier thermal escape in families of InAs/InP self-assembled quantum dots

We investigate the thermal quenching of the multimodal photoluminescence from InAs/InP (001) self-assembled quantum dots. The temperature evolution of the photoluminescence spectra of two samples is followed from 10 K to 300 K. We develop a coupled rate-equation model that includes the effect of carrier thermal escape from a quantum dot to the wetting layer and to the InP matrix, followed by transport, recapture or non-radiative recombination. Our model reproduces the temperature dependence of the emission of each family of quantum dots with a single set of parameters. We find that the main escape mechanism of the carriers confined in the quantum dots is through thermal emission to the wetting layer. The activation energy for this process is found to be close to one-half the energy difference between that of a given family of quantum dots and that of the wetting layer as measured by photoluminescence excitation experiments. This indicates that electron and holes exit the InAs quantum dots as correlated pairs