TAX ACCOUNTING ANALYSIS ON ELECTRONIC FINANCIAL PRODUCTS IN INDONESIA

Accounting is based on the capacity to describe in numbers the numerous financial activities of a firm, which has to be taken into consideration whenever decisions are being made about that company. The administration of taxes is an essential component in the growth of Indonesia. Because of the advent of new financial products that help improve taxpayer declarations and, as a consequence, the economy of the nation, this sort of accounting has had a significant expansion in recent years. This is a digital version of a traditional financial product. The overarching objective of this research is to investigate tax accounting methods that are based on electronic financial instruments. This research takes both a qualitative and a descriptive approach to data collection and analysis. Our results are predicated on the utilization of electronic financial products as well as the reality of tax accounting that is based on electronic financial product data. It was determined that these electronic documents, such as electronic invoices, contribute to the promotion and development of a new tax culture that facilitates the growth of countries by making their accounting and declarations much simpler and more accessible. This new tax culture is beneficial to the growth of countries because it allows countries to more easily keep track of their financial transactions

Intensive English language program for overseas students at Malaysian private tertiary education institutions

As Malaysia is positioning itself to be a regional center of educational excellence, efforts are taken to recruit international students from other countries in the region to pursue international tertiary education, with English as the language of instruction. It is an acceptable fact that most countries within the region place English as a foreign language, thus, the majority of students coming from these countries do not possess the command of English language required to study at a tertiary level. Therefore, as an international education provider, Malaysia has to cater for this need. This paper aims to highlight the competitive advantages and limitations that Malaysia has in terms of providing the English language program that overseas students need. It also explores possible strategies to overcome the limitations. The discussion is focused on Malaysian private tertiary education institutions. It mainly stemmed from a critical analysis of Malaysian education system as well as the socio and cultural aspects of Malaysia. It also incorporates data from informal discussions with English teachers and international students

1-(4-Fluoro­phen­yl)biguanid-1-ium chloride

The title compound, C8H11FN5 +·Cl-, crystallized with a monoprotonated 1-(4-fluoro­phen­yl)biguanidinium cation and a chloride anion in the asymmetric unit. The biguanidium group is not planar [dihedral angle between the two CN3 groups = 52.0 (1)°] and is rotated with respect to the phenyl group [tau = 54.3 (3)°]. In the crystal, N—H ... N hydrogen-bonded centrosymmetric dimers are connected into ribbons, which are further stabilized by N—H ... Cl interactions, forming a three-dimensional hydrogen-bonded network

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP EARNING RESPONSE COEFFICIENT (ERC) DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI

This study examines Corporate Social Responsibility (CSR) disclosure to Earning Response Coefficient (ERC) with Good Corporate Governance (GCG) as a moderating variable proxied by managerial ownership, institutional ownership, the proportion of independent board and audit committee. Samples from this study are companies listed on the Indonesia Stock Exchange in 2008-2012 after eligible purposive sampling so that amounts to 45 companies. The data analysis technique used in this study is hypothesis testing with multiple linear regression method.The results showed that the variables of corporate social responsibility disclosure, managerial ownership and audit committee does not effect to earning response coefficient. Variables such as institutional ownership and the proportion of independent board effect to earning response coefficient. While good corporate governance has no effect on corporate social responsibility disclosure relationship with earning response coefficient.Keywords: earning response coefficient, corporate social responsibility, good corporate governanc

Cardiac Patients for Non-Cardiac Surgery: Anesthetic Management in Patients with Permanent Pacemaker

Permanent pacemaker (PPM) are being used in greater frequency in managing patients with electrophysiology disorders. These patients can be presented for either cardiac or non-cardiac surgery after their device implantation. They also will undergo either general or regional anesthesia to facilitate the surgical procedure. As an anesthesiologist, understanding patients’ condition, pacemaker care and safe anesthetic technique of choice are very important to provide safe patient management.  Therefore, this literature reviewed and summarized a systematic approach which can be followed in managing these patients. Various approach and guidelines have been discussed in the literature on how to manage patients with PPM who will undergo anesthesia. In this literature, the American Society of Anesthesiology (ASA) standard was used as a framework for managing patients with PPM. Meanwhile, the decision of anesthesia technique that being chosen should be based on patients’ clinical condition, the surgical procedure itself, the duration of surgery, and the convenience of the surgeon. Overall, patients with PPM require special attention in perioperative management. Both anticipations of the patient’s condition and the performance of PPM must always be considered to provide safe anesthesia practice

Tingkat Pengungkapan Dan Penggunaan Derivatif Keuangan Dalam Aktivitas Penghindaran Pajak

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.Keywords: tax avoidance, financial derivatives, level of disclosure---Tujuan dari penelitian ini adalah untuk menginvestigasi apakah derivatif keuangan digunakan sebagai sarana penghindaran pajak dalam studi kasus Indonesia karena sejumlah literatur menyatakan bahwa pengguna derivatif cenderung untuk menghindari pajak. Untuk menjawab permasalahan tersebut, dilakukan dua jenis perlakuan terhadap sampel penelitian. Pada awalnya, ketika menggunakan sampel semua pengguna derivatif, studi ini tidak menemukan bahwa pengguna derivatif secara signifikan berhubungan dengan penghindaran pajak. Namun, ketika sampel dipisahkan menjadi dua kelompok berdasarkan tingkat pengungkapan derivatif keuangan, hasil penelitian menunjukkan sebaliknya. Perusahaan dengan tingkat pengungkapan derivatif keuangan yang rendah memiliki agresivitas pajak yang lebih tinggi daripada Perusahaan dengan tingkat pengungkapan derivatif keuangan yang tinggi. Temuan ini ditunjukkan oleh rendahnya ETR (tarif pajak efektif) Perusahaan tersebut apabila dibandingkan dengan Perusahaan lainnya. Selain itu, penelitian ini juga meneliti hubungan antara penggunaan derivatif keuangan dengan tingkat penghindaran pajak. Hasil penelitian menunjukkan bahwa penggunaan derivatif keuangan secara positif berhubungan dengan tingkat penghindaran pajak. Hasil penelitian diharapkan dapat memberikan kontribusi yang positif pada pengembangan kebijakan perpajakan di Indonesia, khususnya untuk pajak atas derivatif

PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings managemen

ANALISIS KINERJA ASET FASILITAS WANA WISATA BLANAKAN MILIK PERUM PERHUTANI KPH PURWAKARTA

Wana Wisata Blanakan merupakan salah satu wisata alam hutan yang ada di Indonesia dengan total luas area sebesar 15 Ha. Keberadaan aset fasilitas di suatu objek wisata dibutukan untuk menunjang kegiatan wisata, dengan tersedianya berbagai macam fasilitas yang baik dapat berkontribusi untuk membuat objek wisata lebih menarik.  Penelitian ini bertujuan untuk mengidentifikasi kesesuaian aset fasilitas di Wana Wisata Blanakan berdasarkan kriteria wisata alam. Teknik pengumpulan data berupa observasi ilmiah, wawancara dan penyebaran angket yang dianalisis menggunakan teknik analisis deskriptif dengan pendekatan kualitatif dan kuantitatif. Hasil dari penelitian ini menunjukkan bahwa aset fasilitas wisata di Wana Wisata Blanakan belum memenuhi kriteria berdasarkan aspek physical feature, infrastructure, dan accessibility. Hasil penelitian menunjukkan bahwa masih terdapat beberapa fasilitas yang belum memenuhi kriteria dan standar dari aspek kualitas dan kuantitas, maka diharapkan pengelola Wana Wisata Blanakan dapat meningkatkan kualitas dan melengkapi aset fasilitas wisata, sehingga dapat meningkatkan kepuasan pengunjung. Kata Kunci: Fasilitas, Wisata Alam, fitur fisik, infrastruktur, aksesibilita

Pengaruh Total Quality Management (TQM) Dan Komitmen Organisasi Terhadap Kinerja Manajerial (Studi Empiris pada Hotel di Kota Palembang)

This study aims to prove there any influence of Total Quality Management (TQM) and organizational commitment on managerial performance. The population in this study is all of manager in hospitality services industry of Palembang City. Samples determined with purposive sampling method. Sample of this study is contained of 63 respondents. The statistical method used to test the hypothesis in this research is multiple linear regression analysis with SPSS ver 2. The result of showed that Total Quality Management (TQM) and organizational commitment had significant effect on managerial performance

INTERVENSI FISIOTERAPI PADA KASUS PASCA OPERASI RECONTRUCTION ANTERIOR CRUCIATE LIGAMENT DEXSTRA FASE 1: STUDY CASE

ACL reconstruction Is a surgical procedure by grafting the ACL using tendon tissue (Graft). This action is performed to restore stability to the knee and joint fixation. The condition after ACL reconstruction causes complications resulting in edema, pain, muscle weakness. The implementation of physiotherapy interventions in this case aims to determine the effect of Transcutaneous Electrical Nerve Stimulation (TENS), Range of Motion (ROM) exercise and Strengthening Exercise, in reducing pain, increasing range of motion and increase muscle strength in the knee joint. This research method was carried out directly to 1 respondent with an Anterior Cruciate Ligament (ACL) post-reconstruction condition. Phase 1 with therapy 3 times in 2 weeks. After doing the therapy 3 times in 2 weeks, the results showed a decrease in pain, a decrease in edema, an increase in the range of motion of the joints, and an increase in muscle strength. The conclusion obtained is that physiotherapy interventions in cases of post-anterior cruciate ligament reconstruction phase 1 are proven to be able to reduce pain, edema, increase range of motion of joints and increase muscle strength