BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH)

The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance.The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance

The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016)

Indonesia’s go public companies are the main backbone of its economy. As of January 2019, there are 620 listed companies in Indonesia Stock Exchange. The Indonesian Institute for Corporate Directorship yearly acknowledges listed companies and gives award categorized as the most trusted, trusted and fairly trusted companies every year. This study aimed to explain the effect of audit firm age and audit tenure on audit quality for the trusted company awardees from 2011-2016. An explantory method is used in this study since it depicts the cause and effect relationship. Data gathered will be processed, analyzed, presented, interpreted and concluded in a way that it will clarifies the matters about audit firm age and audit tenure on audit quality. There were 36 firm year observation as sample which was derived the companies that were awarded for six consecutive years. A multivariate analysis was used in processing and analyzing the secondary data. The findings partially showed that audit firm age has no significant effect on audit quality while audit tenure showed that there is a significant effect on audit quality. In addition to the findings mentioned, it simultaneously showed that audit firm age and audit tenure on audit quality. When the two variables are combined it affects the audit quality. This means that the two variables, audit firm age and audit tenure should go hand in hand together in achieving audit quality. Audit firm age, although not significant, must be takeninto consideration. The longer the firm, it is expected to increase audit quality. Audit tenure has to do with objectivity in which it will lead to audit quality. Long tenure is avoided by following the government regulations. As much as possible, in every audit engagement, audit work must appear to be very objective, unbiased, and impartial thus resulting to high audit quality. As for recommendation, researcher must add more samples in order to be more representative. Also, other variables may be taken into consideration as a proxy for auditquality

The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District

Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance. This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244. The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance. Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the self-assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization

Honesty is the Best Policy: Reality or Fallacy for Accounting Students?

The purpose of this study is to know the behavior of the accounting students during examinations. It also emphasizes on how the students conduct themselves in an ethical way. Since the school is a Christian institution, it is perceived that students would not attempt to misbehave during examinations. There are students who ignore the importance of values, such as honesty. Honesty is the best policy as always heard but in reality dishonesty exists during examinations. The result of the study showed that 34.9% practice honesty and 65.1% practice dishonesty. Students are motivated to act dishonestly (cheat) because of their aim to pass the examinations. Students have their own means of cheating, and by all means, they have to do something in order to get a good grade and not to repeat the subject at least. The result also showed that female students are more prone to cheating, 54% cheat during the examinations while 46% of the male students cheat. Educators must not tolerate cheaters. Consequences must be executed when students are caught cheating. There is a need to educate the accounting students in preparation for their profession otherwise, career is at stake. Ethical principles must be instilled in their minds, thoughts, and actions

Simulasi Modulasi dan Demodulasi 64-QAM denang OFDM

ABSTRAKSI: Pada jaringan wireless terdapat tiga bagian penting yaitu, user, central unit (CU), dan remote acces unit (RAU). Salah satu teknik transmisi yang dapat digunakan untuk menghubungkan ketiga bagian tersebut adalah OFDM. Pada komunikasi RAU dan CU ditansmisikan dengan menggunakan serat optik, sedangkan komunikasi antara CU dan user menggunakan jaringan wireless dengan standard IEEE.82.11g pada frekuensi 2,4 GHz. Simulasi dibuat dengan menggunakan bahasa pemograman C++, sedangkan software yang digunakan adalah software Borland C++ Builder yang akan menghasilkan bit-bit dan bentuk sinyal pada setiap bloknya. Pada simulasi modulasi ini mencakup pembagian data serial yang dibangkitkan menjadi data parallel yang kemudian akan diubah menjadi sinyal digital dan sinyal sinusoidal hingga kembali menjadi data serial setelah sampai di bagian penerima. Simulasi menggunakan modulasi 64-QAM dengan spasi frekuensi sebesar 420 Hz. Simulasi melakukan penskalaan sebesar 1 : 10000 untuk mengoptimalkan kinerja dari software pada beberapa parameter. Hasil dari Tugas Akhir ini menampilkan proses modulasi dan demodulasi 64-QAM dengan OFDM dengan mengubahan bit menjadi bentuk sinyal digital dan mengubah sinyal digital menjadi sinyal sinusoida pada setiap blok secara dinamis. Percobaan dilakukan dengan menggunakan daya kirim sebesar 0.1 watt, 1 watt, dan 10 watt. Bit Error Ratio (BER) yang dihasilkan dengan daya kirim 0.1 watt adalah 0.159, sedangkan dengan daya kirim 1 watt menghasilkan BER sebesar 0.066 dan daya kirim 10 watt menghasilkan BER sebesar 0.042. Berdasarkan analisa disimpulkan semakin besar daya kirim semakin kecil nilai BER yang dihasilkan yang dapat diartikan semakin baik sinyal yang sampai di penerima.Kata Kunci : OFDM, 64-QAM, simulasi, modulasi, BER.ABSTRACT: In wireless networks there are three important components, user, central unit (CU), and remote access Unit (RAU). One of the transmission techniques that can be used to connect all three parts is OFDM. Communication RAU and CU are transmitted using optical fiber, while communication between the CU and the user uses a standard wireless network at a frequency of 2.4 GHz IEEE.82.11g. Simulations made using C + + programming language, while the software is software used Borland C + + Builder that will generate the bits and shape of the signal in each block. In this simulation, this modulation includes the distribution of serial data generated into the parallel data will then be converted into a digital signal and sinusoidal signal back into serial data until after arriving at the receiver. Simulations using 64-QAM modulation with frequency spacing of 420 Hz. Simulation perform scaling of 1: 10 000 to optimize the performance of the software on several parameters. Results from this final display of modulation and demodulation process of 64-QAM with OFDM by changing bit into the form of digital signals and changing digital signals into sinusoidal signal each block dynamically. The experiment using the power of 0.1 watts tell, 1 watt, and 10 watt. Bit Error Ratio (BER) produced by power transmit 0.1 watt is 0.159, while with the power to send 1 watt to produce BER for 0.066 and send 10 watt of power produces the BER of 0.042. Based on the analysis concluded that the greater the power to send the smaller the resulting BER which can mean better signal to the receiver.Keyword: OFDM, 64-QAM, simulation, modulation, BER

The Effect of Firm Size on Audit Fee: An Empirical Study on State-Owned Corporations (SOCs) in Indonesia (2011 – 2016)

State-Owned Enterprises (SOEs) are the backbone of Indonesia’s economy.  SOEs are considered large companies that conduct business with huge number of complex transactions.  Auditing these large companies need large audit staff, more working hours, and audit techniques to finish the audit before its deadline.  Audit fee is affected by the size of the company.  A high audit fee is charged to the clients whose company is large.  This study explored the effect of firm size on audit fee.  A purposive sampling technique was used in determining the sample.  There were 20 companies as the object of this research, of which 11 companies were chosen as the final sample.  Data were analyzed by regression analysis.  The findings of the study showed that firm size has significant and positive effect on audit fee

The Effect of Street Vendors’ Efforts on the Improvement of Financial Performance

Street vendors are booming nowadays.  Most of the street vendors sell food that are easy to cook and affordable to everyone. This small scale of business is found everywhere. The purposes of this study were to know the different efforts done by the street vendors to improve financial performance, to analyze the financial performance of the vendors, to analyze financial performance, and to explore the effect of street vendors’ efforts on improve financial performance.  The method used in this study was an explanatory of which a purposive sampling technique was applied.  This research was conducted in one of the towns located in Bandung, West Java, Indonesia. There were 30 street vendors as participants around the town. Regression analysis was used to analyze the effect.  The findings showed that the efforts done by the street vendors have a low correlation with financial performance.  Thus, the effect of street vendor’s efforts on the improvement of financial performance is insignificant

Prediksi Fluktuasi Harga Bitcoin Dengan Menggunakan Random Forest Classifier

Bitcoin merupakan salah satu cryptocurrency paling berharga di dunia dan diperdagangkan di lebih dari 40 bursa di seluruh dunia dan menerima lebih dari 30 mata uang berbeda dengan 250.000 transaksi per hari. Dalam perdagangannya, Bitcoin menunjukkan fluktuasi pada pasar yang diperdagangkan, dalam hal ini fluktuasinya dapat mencapai 10 kali lebih tinggi daripada fluktuasi nilai tukar mata uang asing. Karena fluktuasi harga bitcoin yang masif dan tinggi, prediksi fluktuasi harga sangat dibutuhkan, terutama karena harga bitcoin bergerak dengan sangat acak. Untuk melalukan prediksi flutuktuasi harga, Random Forest classifier merupakan salah satu algoritma machine learning yang sering digunakan untuk prediksi, kesehatan, artificial intelligence, dll. K-means clustering juga dipergunakan untuk membantu algoritma random forest classifier dalam hal mengkluster data. Hasil dari penelitian ini yaitu melakukan prediksi terhadap naik atau turunnya harga bitcoin dengan akurasi sebanyak 71% yang didapatkan dari perbandingan hasil prediksi dan data asli dengan bantuan algoritma confusion matrix

Financial Viability of Mushroom Growers (Farmers) at Cisarua, Bandung

The purposes of this study are to analyze the mushroom growers’ financial viability, to analyze how working capital is managed, and to evaluate the investment opportunity. The study was conducted in Cisarua, Bandung. Each mushroom grower was being interviewed as part of data gathering and the data gathered were processed and analyzed. Most of the mushroom growers’ capital was from their own pocket. Offering from bank or other financial institution to support the mushroom growers is of no avail because of avoiding interest rate. Mushroom growers harvest everyday ranging from 10 kilograms to 200 kilograms. Mushroom prices are determined by market or the direct buyer. There are challenges faced by the mushroom growers, the human capital, weather, and the intermediaries (called bandar). The owner itself is the one managing the business so it is being sustained. Sustained in a way that is, it is properly supervised and controlled. As an investment opportunity, each investor may earn 3.7% as a return on investment per month. At present, some of the mushroom growers have varieties of product as well, and there are owners that are doing an expansion in other parts of the world

Performance Comparison of Schedulers in MmWave Communication using NS-3

Millimeter-wave (mmWave) has proven to provide the bandwidth requirement for the new radio (NR) on 5G. MmWave has been developed as a new technology to support enhanced mobile broadband (eMBB), massive machine-type communication (mMTC), and ultra-reliable low latency communication (URLLC). Since using a high frequency, mmWave also has some disadvantages that could not be avoided, such as small coverage, high signal attenuation, limited against some obstacles, and sensitive to the influence of signal quality. This paper discusses the effect of signal quality on 5G performance using mmWave while sending or receiving packet data by using three types of the scheduler, such as Round Robin, Proportional Fairness, and Max Rate scheduler. Signal quality will impact the value of modulation and coding scheme (MCS) that will be used. Our experiments using NS-3 based on the scenario showed that in the same location and number of UEs, performance throughput using Round Robin and Max Rate with excellent signal strength could reach the maximum throughput. The use of Proportional Fairness could lead only to reaching 50% of the maximum throughput. On the other hand, the use of the Proportional Fairness scheduler causes the weak signal to be unstable. Using Round Robin scheduler, the throughput is more stable. Different from the result using the Max Rate scheduler, the UE with the best signal quality compared to other UEs, was the only UE that get the resources allocation