PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014)

This study aimed to examine effect of corporate governance to tax avoidance. The dependent variable is tax avoidance which is proxied by GAAP ETR. Independent variables are corporate governance which proxied by institutional ownership, proporsion of independent commissioner, size and financial expertise background of audit committee. There are control variables on this study, which proxied by size, leverage, and ROA. This study used secondary data from annual report of manufacturing companies which listed on Indonesia Stock Exchange 2012-2014. There were 165 total observations of manufacturing companies. This study used purposive sampling method and multiple regression analysis to test the hypotheses. Statistic program in this study used SPSS 16. The result of this study showed that none of hypotheses were accepted. Institutional ownership did not has effect because the higher institutional ownership level in company, the higher tax avoidance activity on company. This is happened because they became the person who dominate the decision of company tax policy. Proportion of independent commissioners and audit committee size did not have effect because this parties alleged only obey the rules from government. Financial expertise background of audit committee did not have effect because apart of financial expertise, additional expertise in taxation is important to monitor the tax avoidance. External auditor did not have effect because this party only have rule to make sure the credibility of financial reporting, not to decrease the tax avoidance activity

Eksplorasi Tagading terhadap Konsep Bagun Ruang

ABSTRACT This study aims to explore the relationship between the traditional musical instrument of the Toba Batak tribe known as Tagading and the concept of geometry. This study uses a qualitative approach through direct observation, interviews, and documentation to collect relevant data. The results of the study show that Tagading has geometric concepts in the form of geometric shapes and geometric shapes. The shape of the circle, as well as the structure and placement of the wood in Tagading illustrate these geometric concepts. Apart from that, the rhythmic patterns and long proportions of wood in Tagading also illustrate the relationship between music and mathematics. This research has important implications in developing mathematics learning methods that are relevant to local culture, as well as providing innovative learning experiences for students. The findings of this study can enrich our understanding of the relationship between culture, traditional music and geometric concepts

Potential of Neuraminidase from Pasteurella multocida for Inhibiting Avian Influenza Virus Subtype H9N2 Replication In Ovo

In recent decades, neuraminidase/sialidase-based antivirals have been produced to suppress respiratory viral infections, including avian influenza, which relies on sialic acid as the entry point for viruses into cells. While neuraminidase has been extensively studied as an antiviral agent, numerous neuraminidases still have not been evaluated for their antiviral activities. Among these is NanB neuraminidase derived from Pasteurella multocida, which has received limited research attention. This study aimed to assess the potential of NanB neuraminidase in inhibiting H9N2 avian influenza virus infection in ovo. The research commenced with the molecular re-identification of the H9N2 A/Layer/Indonesia/WestJava-04/17 virus isolate, followed by determining the EID50 through Rapid HA test results. The toxicity of NanB neuraminidase was assessed by administering various doses to embryonated chicken eggs (ECE). The antiviral activity of NanB neuraminidase on ECE was evaluated through challenge tests, including treatment before, during, and after the challenge. The assessment involved monitoring the time of embryo death, virus titer through HA test, and viral copy number via RT-qPCR. The results indicated that the H9N2 virus titers capable of infecting 50% of ECE amounted to 108.83 EID50/mL. A dose of 0.258 U/mL of NanB neuraminidase was found to be toxic, leading to embryo mortality after 48 hours of incubation at 37 ℃, while a non-toxic dose was determined to be 0.129 U/mL. The post-challenge treatment group exhibited the most significant reduction in virus titer in ECE. Notably, NanB neuraminidase derived from P. multocida demonstrated the ability to inhibit H9N2 avian influenza virus infection in the ovo model, with the optimal dosage of 0.129 U/mL. The observed decrease in virus titers in the hemagglutination assay and viral copy number assays suggests that NanB neuraminidase holds promise as a potential antiviral candidate for therapeutic approach

Methicillin Resistant Staphylococcus aureus (MRSA) Isolation and mecA Gene Detection from Milk and Farmer Hand Swab in Tulungagung, Indonesia

Staphylococcus aureus is a harmful bacterium that often contaminates milk; hence it is believed to become a severe health risk for humans. S. aureus resistant to β‑lactam drugs can be termed methicillin resistant Staphylococcus aureus (MRSA). Dairy farms have a high incidence of MRSA infections due to the repeated use of the same medicines on dairy cows and the physical contact between farmers and cows during milking. This study looked for MRSA in dairy cow milk and farmer hand swabs in Tulungagung, Indonesia. Using oxacillin and cefoxitin diffusion disks, phenotypic detection approaches were evaluated, then transferred to the Oxacillin Resistance Screening Agar Base (ORSAB) test and genotypically verified using PCR to find the mecA gene encoding MRSA. One hundred ten dairy cow milk samples and 45 farmer's hand swabs were collected from Tulungagung, East Java, Indonesia. Mannitol salt agar (MSA) was used for cultivation and purification. The disk-diffusion test used oxacillin and cefoxitin to identify S. aureus resistance. Oxacillin and cefoxitin-resistant S. aureus isolates were tested for MRSA using ORSAB. In addition, MRSA isolates were PCR-tested for the mecA gene. S. aureus was found in 110 (70.97%) of 155 isolates. Of the total 110 isolates of S. aureus, 16 (14.54%) and 39 (35.45%) were known to be resistant to Cefoxitin and Oxacillin, respectively. When tested with ORSAB, 23 isolates from 55 resistant isolates showed positive results for MRSA. Dairy milk was the source of most MRSA which is 15 isolates, while hand swabs only carried 8 isolates. However, PCR analysis only found mecA gene in two isolates. According to this study, many MRSA isolates were found from dairy farms in Tulungagung, Indonesia, but only a few have the mecA gene

Hematological and Performance Variables of Male Broiler Chickens Fed with Moringa oleifera Extract and Probiotic in Drinking Water

Moringa oleifera is a potential plant that can be used to improve immunity, the gut health of broiler chickens, and reduce the number of pathogens in the intestine. Probiotics are non-pathogenic microbes that can balance the microflora in the digestive tract and improve poultry production performance. The objective of this study was to demonstrate the impact of adding probiotic Lactobacillus sp. and M. oleifera extract to broiler feed. In this study, a factorial, completely randomized design was used. This research used 900 animals, which were divided into two factors: the first factor was the dose of M. oleifera (0%, 1%, and 2%) and the second factor was the dose of probiotics (0%, 1 %, and 2%). The treatment was 9 (3 x 3 factorial design), with each consisting of 10 replications and each replication consisting of 10 chickens. M. oleifera extract and probiotics were supplemented in drinking water during the 5-week experimental period. Ad libitum supplies of food and drink were provided. The results revealed that there was an interaction (p<0.05) between the doses of M. oleifera extract and probiotic on leucocytes, monocytes, granulocytes, thrombocytes, and hematocrit when M. oleifera extract and probiotics were added. There was no interaction between the doses of M. oleifera extract and probiotics on the levels of lymphocytes, hemoglobin, and erythrocytes, but all blood profile values were within the normal range. The feed intake, feed conversion ratio, and daily body weight gain showed significant differences (p<0.05) that increased between treatments. It could be concluded that using M. oleifera extract and Lactobacillus sp probiotics as feed additives did not alter the normal blood profile values and could increase the performance of male broiler chickens and income over feed cost (IOFC)

ASAS-ASAS MANAJEMEN

Manajemen merupakan proses mengelola atau pengelolaan sesuatu. Dalam konteks organisasi, pengertian manajemen adalah sebuah proses untuk mengatur sesuatu yang dilakukan oleh sekelompok orang atau organisasi untuk mencapai tujuan organisasi tersebut dengan cara bekerja sama memanfaatkan sumber daya yang dimiliki. Manajemen diartikan sebagai upaya perencanaan, pengkoordinasian, pengorganisasian dan pengontrolan sumber daya untuk mencapai sasaran secara efektif dan efisien. Efektif dalam hal ini adalah mencapai tujuan sesuai perencanaan, sedangkan efisien adalah melaksanakan pekerjaan dengan benar, teroganisir, dan selesai sesuai jadwal. Maka dari itu secara umum, manajemen adalah proses mengatur atau mengelola sesuatu yang dilakukan oleh individu atau sekelompok orang. Proses manajemen ini termasuk menyusun rencana, pengorganisasian, pelaksanaan, serta pengendalian atau pengawasan. Asas manajemen perkantoran adalah penentuan kebijakan pengorganisasian kegiatan pengelolaan kantor, administrasi perkantoran, atau pekerjaan kantor. Kantor berkedudukan sebagai sebuah satuan atau unit dalam suatu organisasi. Segenap kerja ketatausahaan atau pekerjaan kantor yang dilakukan dalam suatu organisasi harus pula diorganisasi atau diatur. Dalam hubungannya dengan unit-unit organisasi yang ada di dalam organisasi secara keseluruhan, pengorganisasian pekerjaan kantor. dapat memakai asas-asas sebagai berikut