246 research outputs found

    Density of The Crested Black Macaque (Macaca nigra) and Habitat Quality in Tangkoko, Bitung, North Sulawesi

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    The Crested black macaque (Macaca nigra) is an endemic species to the Sulawesi Island, limited distribution, and Critically Endangered on the IUCN red list. The population density in the Tangkoko Conservation Forest Management Unit (CFMU) has decreased significantly due to habitat destruction and hunting. Existing data are based on the study in the northern part of Tangkoko. Currently, data from the southern is urgently needed so that population data covers the entire area, including to identify the habitat quality. The aims of this study was to (1) analyze the population density level of Crested black macaque at the Tangkoko CFMU, (2) identify the habitat characterize of Crested black macaque at the Tangkoko CFMU, (3) analyze the correlation between Crested black macaque density and habitat quality at the Tangkoko CFMU. The study was conducted from January to March 2020 in the sothern of Tangkoko CFMU, North Sulawesi. The data collection on the density of Crested black macaque is done by animals directly inventorying through surveys in the field. Observations are carried out by walking at speeds of 1 - 1.5 km / h on each track and stopping at every 100 m to observe the surroundings. Data recorded is the number of individuals found using the line transect method. Vegetation data collection method used is habitat quality data collection carried out by making sample plots measuring 25 m x 25 m for tree level observations in lines with each distance between plots is 250 m. Data recorded for dominance of vegetation are species names, number of individuals, and diameter at breast height of trees. The results showed that (1) the population density level of Crested black macaque was 15 individuals/km2. The highest amount of density is found on the D4 was 72 individu/km2, the lowest on D1, D5, D6, and D7 with no macaques; (2) vegetation analyzed at 45 plots were important value index with the highest value of 86,95 is Ficus variegata on line D7 for tree level, and Theobroma cacao for pole level with highest value of 120,80 on line D4; (3) the correlation between density of Crested black macaque and habitat quality that shows a positive value based on the Pearson correlation test. Further research is needed to determine the relationship between population density, habitat disturbance, and hunting pressure

    Edwin Jurriëns and Ross Tapsell (eds), Digital Indonesia: Connectivity and Divergence. Singapore: ISEAS Publishing, 2017, 295-xxi p., ISBN : 978 981 47 6299 1.

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    In a televised debate between President Jokowi and his rival Prabowo Subiyanto during the 2019 electoral campaign, the previously unknown term “unicorn” took the country’s millions of netizens by storm. As rare as the mythical creature it draws its name from, a unicorn is a startup company whose value passes the USD 1 billion threshold. Southeast Asia has no less than seven of such companies, and four of them are homegrown in Indonesia. With a population of 63.4 million millennials, 100 milli..

    PENGATURAN PENYELESAIAN SENGKETA PAJAK (DI TINJAU DARI ASPEK KEADILAN)

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    Tax is a source of cash revenue for the country which is then used for development with the final aim of the welfare and prosperity of the people. Tax is one source of cash income is used for the construction of the state with the ultimate goal of the welfare and prosperity of the people. The purpose of this study is to determine the procedure and substance of the tax dispute resolution arrangements in terms of aspects of justice. Research type is normative law research. It means that the research reviews the topic with several materials such as primary law material, secondary law material and tertiary law material. Some approaches are used such as (a) statute approach, (b) conceptual approach, and (c) historical approach. The primary, secondary and tertiary law materials are collected and classified, and after this, it is then processed qualitatively and analyzed in analytical descriptive manner. The result is described with systematic review such that an appropriate and logical conclusion can be made based on the discussed problem. Tax dispute procedure is related to equity aspect. It seems that tax dispute resolution procedure is only resolvable through Tax Court because Tax Court is an instrument that is useful for the seeker of equity to protect the interest of taxpayer. Tax Court is a judicature institution as a legal structure for the people as taxpayer or tax underwriter to obtain equity in the taxation affair (pursuant to Article 2 of Act No. 14 of 2002 about Tax Court). The legal substances of tax dispute resolution based on equity aspect include Article 36 Verse (1) letter a of UU KUP and Article 36 Verse (2) letter b of UU KUP. The dispute between taxpayer and the Fiscus is usual event but the right of taxpayer to complain may pass the date (expired). In the Appeal Court, the complainant (taxpayer) in Tax Court is made difficult by fiscus (government) because tax collection system in Indonesia is self assessment. Given the considerations made ​​in the tax in principle, should pay attention to fairness and validity of the implementation, so that the demands of justice and the validity of the principle of taxation should be noted, the principle of equality which emphasizes the importance of balance based on the ability of each subject to tax. Key words: arrangement, tax dispute resolution, equity Abstrak Pajak merupakan salah satu sumber pemasukan kas negara yang digunakan untuk pembangunan dengan tujuan akhir kesejahteraan dan kemakmuran rakyat. Penelitian ini memiliki tujuan yaitu untuk menentukan prosedur dan substansi pengaturan penyelesaian sengketa pajak ditinjau dari aspek keadilan. Penelitian ini merupakan penelitian hukum normatif. Artinya, pengkajian didasarkan pada pengumpulan bahan-bahan yang berasal dari bahan hukum primer, bahan hukum sekunder maupun bahan hukum tersier. Melalui metode pendekatan : a.perundang-undangan (statute approach) ;b. Pendekatan konsep (conceptual approach); dan c. Pendekatan historis (historical approach). Setelah bahan-bahan hukum, primer, sekunder, tersier terkumpul dan terklasifikasi, selanjutnya dilakukan pengolahan secara kualitatif dan kemudian dianalisis secara deskriptif analitik, selanjutnya didiskripsikan dengan cara pemaparan secara sistematis sehingga dapat dibuat suatu kesimpulan yang tepat dan logis sesuai dengan permasalahan yang dibahas. Prosedur penyelesaian sengketa pajak jika dikaitkan dengan asas equity (keadilan), tampak bahwa prosedur penyelesaian sengketa pajak hanya dapat diselesaikan melalui Pengadilan Pajak, mengingat Pengadilan Pajak merupakan instrumen yang dapat digunakan sebagai sarana bagi pencari keadilan untuk mendapatkan keadilan, yakni untuk melindungi kepentingan wajib pajak. Pengadilan Pajak merupakan lembaga peradilan yang dapat digunakan sebagai sarana bagi rakyat selaku wajib pajak atau penanggung pajak untuk mendapatkan keadilan di bidang perpajakan (sesuai ketentuan Pasal 2 UU No. 14 Tahun 2002 tentang Pengadilan Pajak). Adapun substansi aturan penyelesaian sengketa pajak apabila ditinjau dari aspek keadilan (equity) antara lain : Pasal 36 Ayat (1) huruf a UU KUP;dan Pasal 36 Ayat (2) huruf b UU KUP. Dalam hal ini ada perseng­ketaan antara Wajib Pajak dengan Fiskus tetapi hak Wajib Pajak untuk mengajukan keberatan sudah lewat (daluarsa). Bahkan dalam tingkat banding, Pemohon keberatan (Wajib Pajak) dalam pengadilan pajak kadang justru dipersulit oleh pihak fiscus (Pemerintah) mengingat sistem pemungutan pajak di Indonesia adalah self assessment. Mengingat pertimbangan yang dilakukan dalam pemungutan pajak pada prinsipnya harus memperhatikan keadilan dan keabsahan dalam pelaksanaannya, sehingga tuntutan keadilan dan keabsahan perlu diperhatikan asas pemungutan pajak, asas equality yang menekankan pentingnya keseimbangan berdasarkan kemampuan masing-masing subyek pajak. Kata kunci: pengaturan, penyelesaian sengketa pajak, keadila

    Mengatasi Kendala dalam Penerapan Sistem Informasi

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    Sedimentology and tectonics of the collision complex in the east arm of Sulawesi Indonesia

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    An imbricated Mesozoic to Palaeogene continental margin sequence is juxtaposed with ophiolitic rocks in the East Arm of Sulawesi, Indonesia. The two tectonic terranes are bounded by the Batui Thrust and Balantak Fault System, which are considered to be the surface expression of the collision zone between the Banggai-Sula Platform and the Eastern Sulawesi Ophiolite Belt. The collision complex contains three distinctive sedimentary sequences : 1) Triassic-Palaeogene continental margin sediments, ii) Cretaceous pelagic sediments and iii) Neogene coarse clastic sediments and volcanogenic turbidites. (i) Late Triassic Lemo Beds consisting largely of carbonate-slope deposits and subsidiary clastics including quartz-rich lithic sandstones and lensoidal pebbly mudstone and conglomeratic breccia. The hemipelagic limestones are rich in micro-fossils. Some beds of the limestone contain bivalves and ammonites, including Misolia, which typifies the Triassic-Jurassic sequence of eastern Indonesia. The Jurassic Kapali Beds are dominated by quartzose arenites containing significant amounts of plant remains and lumps of coal. The Late Jurassic sediments consist of neritic carbonate deposits (Nambo Beds and Sinsidik Beds) containing ammonites and belemnites, including Belemnopsis uhligi Stevens, of Late Jurassic age. The Jurassic sediments are overlain unconformably by Late Cretaceous Luok Beds which are predominantly calcilutite with chert nodules rich in microfossils. The Luok Beds are unconformably overlain by the Palaeogene Salodik Limestones which consist of carbonate platform sediments rich in both benthic and planktonic foraminifera of Eocene to Early Miocene age. These sediments were deposited on the continental margin of the Banggai-Sula Platform. (ii) Deep-sea sediments (Boba Beds) consist largely of chert and subsidiary calcilutite rich in radiolaria of Cretaceous age. These rocks are part of an ophiolite suite. (iii) Coarse clastic sediments (Kolo Beds and Biak Conglomerates) are typical post-orogenic clastic rocks deposited on top of the collision complex. They are composed of material derived from both the continental margin sequence and ophiolite suite. Volcanogenic Lonsuit Turbidites occur in the northern part of the East Arm in Poh Head and unconformably overlie the ophiolite suite. Late Miocene to Pliocene planktonic foraminifera occur in the intercalated marlstone and marly sandstone beds within these rocks. The collision zone is marked by the occurrence of Kolokolo Melange, which contain exotic fragments detached from both the ophiolite suite and the continental margin sequence and a matrix of calcareous mudstone and marlstone rich in planktonic foraminifera of late Middle Miocene to Pliocene age. The melange is believed to have been formed during and after the collision of the Banggai-Sula Platform with the Eastern Sulawesi Ophiolite Belt. Hence, the collision event took place in Middle Miocene time. The occurrence of at least three terraces of Quaternary coraline reefs on the south coast of the East Arm of Sulawesi testifies to the rapid uplift of the region. Seismic data suggest that the collision might still be in progress at the present time.<p

    Reproducing the firm: Routines, networks, and identities

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    Firms exist because jointly people can produce goods that they cannot produce individually, or they can produce these goods much more efficiently. People collaborating in firms can do so because of the social fabric that they create and maintain, somehow, inside the firm. The social fabric consists of the relations between individuals, in terms of a multitude of possibly overlaying social networks (Aalbers & Dolfsma 2015), as well as of routines that grow from these social relations. The social relations can, but need not be informal – indeed, a plurality of social relations between individuals potentially exists inside a firm. Routines, a concept similar to the concept of institutions, but best used in a more restricted manner, perhaps, referring to specific micro-level practices, must be supported by social relations. They can however develop to become independent of the social relations that support them, especially when routines are formal. Reproduction of institutions, including firms and the social relations and routines inside a firm that in part constitute it, is not self-evident (cf. Dolfsma et al. 2011). We argue, drawing on institutional economics and social psychology, that participants in a firm, individuals and groups, need a sense of purpose or identity in order to autopoietically reproduce (Luhmann 1995). In order for a firm to reproduce through actions of agents that are not fully and constantly monitored a sense of purpose must be shared. Without a shared purpose, the alternative would be full and constant monitoring, assumed sometimes, implicitly in principal-agent theory, but impossible per se in practice. A theory of the firm, thus, we argue, may imply not just that social relations are present and studied, that the activities of agents are somehow parsimoniously understood using the concept of routines, but also that it is recognized that a sense of shared purpose is required among participants. Even if social relations (largely) persist between the same individuals, and even if they continue to behave in accordance to the same routines, we argue, a firm may not be reproduced if there is no organizational identity that is shared by all involved

    How to Optimize Local Government Supervision of Medical Waste Management in Healthcare Facilities?

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    Medical waste is classified as hazardous and toxic that causes environmental pollution and impacts public health. The management of this medical waste in healthcare facilities is under the supervision of multiple government bodies. However, the approach is not effective due to the overlapping regulations. This research proposes an effective solution for the supervision of medical waste in Indonesia. This is prescriptive qualitative research, and documentation studies are carried out by tracing relevant library sources. Field studies were conducted through online interviews equipped with focus group discussions (FGDs) to obtain complete data from the speakers, which were further analyzed using a qualitative approach. Regulations have existed, but the implementation has not been optimal, so there is still a lot of pollution due to medical waste that endangers public health. Optimization of local government supervision of medical waste needs to be carried out by enforcing regulations on medical waste. Local governments carry out preventive supervision through facilitation by providing infrastructure and guidance on medical waste management technology. The provision of sanctions for those who continue to violate the regulations is a form of repressive supervision so that public health is protected. Keywords: Surveillance; Local government; Medical waste; Health care facilitie
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