156 research outputs found

    Analisis Faktor-faktor Yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Badan Dalam Memenuhi Kewajiban Perpajakan (Dalam Perspektif Tax Professional) (Studi Pada Wajib Pajak Badan Yang Terdaftar Di Kpp Madya Pekanbaru)

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    This research aims to Analysis Thefactors that affect tax compliance on corporate taxpayers registered in KPP Madya Pekanbaru. Variables to be tested in this research is attitude of tax professional, subjective norm, perceived behavior control, financial condition, corporate facilities, organizatinal climate and tax compliance. The data in this research is primary data obtained from questionnaires distributed directly to the respondents. Respondents in this study is a tax professional who works at a company registered in KPP Madya Pekanbaru who have served a minimum of 1 year and ever filled out tax returns. Data collected from 92 respondents. In this study, the data obtained will be processed by multiple linear regression models (multiple regression).The results show that the attitude of tax professional bring a significant that affect on corporate tax compliance with a significant value 0,020 (alpha 0,05). Subjective norm affect on corporate tax compliance with significant value 0,013. Perceived behavior affect on corporate tax compliance with a significant value 0,005. Financial condition affect on corporate tax compliance with significant value 0,046. Corporate facilities affect on corporate tax complince with significant value 0.009. Organizational climate has a positive affect partially on corporate tax compliance, with significant value 0,031

    Perangkat Pembacaan Data Analog Peralatan Industri Dengan Komunikasi Standard RS-485

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    Perekaman data-data parameter atau variabel di perangkat kendali jaring tertutup di industri dapat dilakukan dengan berbagai macam cara. Dengan menggunakan programmbale Logic controller (PLC), perekaman data-data parameter berbasis waktu telah dilakukan. Namun keterbatasan memori PLC mempersulit pembacaan dan meningkatkan biaya perekaman. Perekaman dngan pena bergerak di industri, juga sering ditemui. Kelemahan cara ini adalah pemborosan kertas dan pengamatan variabel yang cukup sulit, sehingga tumpukan kertas hasil rekaman semakin banyak dan semakin mempersulit dokumentasi proses kendali industri. Oleh karena itu diperlukan perangkat yang fleksibel dengan memori yang dapat diekspansi dengan biaya murah dan tanpa kertas. Paper ini menjelaskan desain perangkat perekam dengan menggunakan komputer PC untuk data-data di lapangan industri. Kata Kunci— Komunikasi data, kendali industri, mikrokontroller

    IBK UNIVERSITAS COKROAMINOTO PALOPO

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    Tujuan Iptek bagi Kewiausahaan (IbK) di Universitas Cokroaminoto Palopo secara Umum adalah penguatan kapasitas dan kapabilitas kewirausahaan mahasiswa dan alumni untuk menjadi job creator secara umum di Universitas Cokroaminoto Palopo (UNCP). Secara khusus target yang ingin dicapai dalam program IbK di Universitas Cokroaminoto Palopo adalah; 1) Adanya pengembangan dan pengingkatan pengetahuan keterampilan tenant dalam membuka binsis (berwirausaha), 2) Menciptakan 5 wirausaha baru di UNCP yang mandiri dan berdaya saing berbasis Potensi lokal dan Ipteks setiap tahunnya, 3) Terciptanya Wira Usaha baru yang berbasis Potensi lokal dan Ipteks setiap tahunnya, 4) Merancang dan menciptakan model pelatihan kewirausahaan yang disesuaikan dengan kebutuhan tenant, 5) Mempublikasikan laporan program setiap tahunnya melaui seminar dan junral yang bereputasi secara nasional maupun internasioanl. Luaran dari program IbK ini adalah; a) Luaran pada tahun pertama program IbK ini adalah publikasi pada jurnal nasional dan seminar nasional, b) Tahun pertama program IbK di Universitas Cokroaminoto Palopo wajib menghasilkan minimal 5 wirausaha baru yang berbasis Potensi lokal dan Ipteks setiapa tahunnya, c) pada tahun pertama, kedua dan ketiga menghasilkan peserta IbK yang menjadi wirausaha mandiri mengalami peningkatan di tahun ketiga sebesar 80%. d) Mengasilkan minimal 2 produk atau jasa Wira Usaha baru (WUB) yang berbasis Potensi lokal dan Ipteks, e) Ke 5 tenant setiap tahunnya mampu membangun jejaring wirausaha yang lebih luas dan mampu merekrut tenaga kerja. Metode pendekatan yang dilakukan yaitu pelatihan kewirausahaan, magang, pendampingan dan monitoring-evaluasi Program IbK di UNCP dirancang setiap tahunnya membina minimal 20 tenant dan ditargetkan menghasilkan 5 wirausaha baru yang mandiri setiap tahunnya. Tenan tersebut berasal dari PKM kewirausahaan dan program wirausaha lainnya. Untuk mempertahankan eksistensi capaian setiap tahunnya dengan jumlah 20 tenant, maka pengelolah IbK di Universitas Cokroaminoto Palopo akan merekrut tenan baru dari sejumlah tenant yang telah berwirausha agar tenat tetap konsisten 20 setiap tahunny a. Pada prinsipnya program IbK di Universitas Cokroaminoto Palopo sehingga setiap mahasiswa dan alumni yang menjalankan wirausha atau mempunyai jiwa kewiraushaan dapat mendaftar sebagai anggota tenant tanpa dibatasi di sekertariat IbK di Universitas Cokroaminoto Palopo. Setiap mahsiswab yang mendaftar dan memenuhi criteria di program IbK Universitas Cokroaminoto Palopo akan difasilitasi untuk berpartisipasi dalam program yang telah dirancang secara professional oleh pengelolah IbK di Universitas Cokroaminoto Palopo. Kata Kunci: Tenan, UNCP dan Wirausaha Mandiri

    E-learning User Interface Acceptance Based on Analysis of User's Style, USAbility and User Benefits

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    E-learning does not function properly if the system is not in accordance with user needs. This study aims to establish an evaluation model for e-learning user interface according to user acceptance. The model is designed based on three categories: user learning style, USAbility and user benefits. Results of measurements of the three categories will determine the level of user acceptance of the e-learning interface. The data were taken using a questionnaire which was distributed to 125 ELS students from various countries. Then processed using SEM and Lisrel v8.80. This paper presents experimental set up for the general research and some results for technology acceptance theories

    PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PANEN DI PT. DEWATA SAWIT NUSANTARA

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    This study is motivated by how the work environment influences the performance of harvest employees with the limitation of problems in work environment activities that will affect the performance of harvest employees on oil palm plantations at PT. Dewata Sawit Nusantara. It should be understood that the expected performance of an employee is not easy because it is influenced by various compensation factors, motivation, work environment and many other factors. This study aims to determine whether the work environment influences the performance of harvest employees at PT. Dewata Sawit Nusantara. The data analysis method used was a simple linear regression statistical analysis and uses a hypothesis test to analyze the closeness of the relationship of individual variables, while testing the instrument using a validity and reliability test. Statistical test results showed that the relationship between work environment and employee performance was positive (unidirectional). Based on the results of hypothesis testing obtained a significant value of 5% then H1 was accepted or Ho was rejected. This means that the work environment influenced the performance of harvest employees at PT. Dewata Sawit Nusantara

    A hybrid systematic narrative review of instruments measuring home-based care nurses\u27 competency

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    Aim: The aim of the study was to identify and synthesize the contents and the psychometric properties of the existing instruments measuring home-based care (HBC) nurses\u27 competencies. Design: A hybrid systematic narrative review was performed. Review Methods: The eligible studies were reviewed to identify the competencies measured by the instruments for HBC nurses. The psychometric properties of instruments in development and psychometric testing design studies were also examined. The methodological quality of the studies was evaluated using the Medical Education Research Study Quality Instrument and COSMIN checklist accordingly. Data Sources: Relevant studies were searched on CINAHL, MEDLINE (via PubMed), EMBASE, PsychINFO and Scopus from 2000 to 2022. The search was limited to full-text items in the English language. Results: A total of 23 studies reporting 24 instruments were included. 12 instruments were adopted or modified by the studies while the other 12 were developed and psychometrically tested by the studies. None of the instruments encompassed all of the 10 home-based nursing care competencies identified in an earlier study. The two most frequently measured competencies were the management of health conditions, and critical thinking and problem-solving skills, while the two least measured competencies were quality and safety, and technological literacy. The content and structural validity of most instruments were inadequate since the adopted instruments were not initially designed or tested among HBC nurses. Conclusion: This review provides a consolidation of existing instruments that were used to assess HBC nurses\u27 competencies. The instruments were generally not comprehensive, and the content and structural validity were limited. Nonetheless, the domains, items and approaches to instrument development could be adopted to develop and test a comprehensive competency instrument for home-based nursing care practice in the future. Impact: This review consolidated instruments used to measure home-based care nurses\u27 competency. The instruments were often designed for ward-based care nurses hence a comprehensive and validated home-based nursing care competency instrument is needed. Nurses, researchers and nursing leaders could consider the competency instruments identified in this review to measure nurses\u27 competencies, while a home-based nursing care competency scale is being developed. Patient or Public Contribution: No patient or public contribution was required in this review

    Empirical Evidence on the Use of Credit Scoring for Predicting Insurance Losses with Psycho-social and Biochemical Explanations

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    An important development in personal lines of insurance in the United States is the use of credit history data for insurance risk classification to predict losses. This research presents the results of collaboration with industry conducted by a university at the request of its state legislature. The purpose was to see the viability and validity of the use of credit scoring to predict insurance losses given its controversial nature and criticism as redundant of other predictive variables currently used. Working with industry and government, this study analyzed more than 175,000 policyholders’ information for the relationship between credit score and claims. Credit scores were significantly related to incurred losses, evidencing both statistical and practical significance. We investigate whether the revealed relationship between credit score and incurred losses was explainable by overlap with existing underwriting variables or whether the credit score adds new information about losses not contained in existing underwriting variables. The results show that credit scores contain significant information not already incorporated into other traditional rating variables (e.g., age, sex, driving history). We discuss how sensation seeking and self-control theory provide a partial explanation of why credit scoring works (the psycho-social perspective). This article also presents an overview of biological and chemical correlates of risk taking that helps explain why knowing risk-taking behavior in one realm (e.g., risky financial behavior and poor credit history) transits to predicting risk-taking behavior in other realms (e.g., automobile insurance incurred losses). Additional research is needed to advance new nontraditional loss prediction variables from social media consumer information to using information provided by technological advances. The evolving and dynamic nature of the insurance marketplace makes it imperative that professionals continue to evolve predictive variables and for academics to assist with understanding the whys of the relationships through theory development.IC2 Institut

    Penentuan Diagnostik Lymphadenopathy Colli dengan Metode Biopsi pada Penderita HIV-TB di Rumah Sakit Penyakit Infeksi Prof. Dr. Sulianti Saroso

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    Mycobaterium tuberculosis (M.tuberculosis) telah menginfeksi sepertiga penduduk dunia. Salah satu manifestasi klinis yang terinfeksi M.tuberculosis adalah pembesaran kelenjar getah Bening pada regio colli, axilla, inguinal, abdominal yang sering di sebut tuberkulosis kelenjar. Tuberkulosis kelenjar masih sering menimbulkan permasalahan baik dari segi diagnostik, pengobatan dan pemantauan hasil pengobatannya teristimewa di daerah endemis TB, ditambah lagi gejala tuberkulosis pada penderita HIV sering tidak jelas manifestasi yang sering timbul adalah pembesaran kelenjar getah Bening.Telah dilakukan penelitian pada 11 pasien HIV dengan pembesaran kelenjar getah Bening leher yang diduga karena infeksi M.tb serta bersedia secara tertulis mengikuti penelitian ini. Pada semua subjek dilakukan biopsi jarum halus dan biopsi dengan pembedahan. Hasil biopsi tersebut dilakukan pemeriksaan pewarnaan langsung BTA; sitologi dan PCR. Hasil yang didapat adalah preparat BTA langsung dari BJH 36,4%; Sitologi dari BJH positif tuberkulosis 36,4%; PCR tuberkulosis positif 45,5%; Hasil pemeriksaan Patologi Anatomi (PA) yang positif tuberkulosis adalah 72,7%.Berdasarkan penelitian perbandingan pemeriksaan Mycobaterium tuberculosis pada pembesaran KGB pada pasien HIV dianjurkan melakukan pemeriksaan PA dari bahan spesimen ekstirpasi dari kelenjar getah Bening leher, pertimbangankan PCR tuberkulosis yang non invasif

    Elliptical Galaxies and Bulges of Disk Galaxies: Summary of Progress and Outstanding Issues

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    This is the summary chapter of a review book on galaxy bulges. Bulge properties and formation histories are more varied than those of ellipticals. I emphasize two advances: 1 - "Classical bulges" are observationally indistinguishable from ellipticals, and like them, are thought to form by major galaxy mergers. "Disky pseudobulges" are diskier and more actively star-forming (except in S0s) than are ellipticals. Theys are products of the slow ("secular") evolution of galaxy disks: bars and other nonaxisymmetries move disk gas toward the center, where it starbursts and builds relatively flat, rapidly rotating components. This secular evolution is a new area of galaxy evolution work that complements hierarchical clustering. 2 - Disks of high-redshift galaxies are unstable to the formation of mass clumps that sink to the center and merge - an alternative channel for the formation of classical bulges. I review successes and unsolved problems in the formation of bulges+ellipticals and their coevolution (or not) with supermassive black holes. I present an observer's perspective on simulations of dark matter galaxy formation including baryons. I review how our picture of the quenching of star formation is becoming general and secure at redshifts z < 1. The biggest challenge is to produce realistic bulges+ellipticals and disks that overlap over a factor of 10**3 in mass but that differ from each other as observed over that whole range. Second, how does hierarchical clustering make so many giant, bulgeless galaxies in field but not cluster environments? I argue that we rely too much on AGN and star-formation feedback to solve these challenges.Comment: 46 pages, 10 postscript figures, accepted for publication in Galactic Bulges, ed. E. Laurikainen, R. F. Peletier, & D. A. Gadotti (New York: Springer), in press (2015
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