A Novel Fuzzy-Neural Slack-Diversifying Rule Based on Soft Computing Applications for Job Dispatching in a Wafer Fabrication Factory

This study proposes a slack-diversifying fuzzy-neural rule to improve job dispatching in a wafer fabrication factory. Several soft computing techniques, including fuzzy classification and artificial neural network prediction, have been applied in the proposed methodology. A highly effective fuzzy-neural approach is applied to estimate the remaining cycle time of a job. This research presents empirical evidence of the relationship between the estimation accuracy and the scheduling performance. Because dynamic maximization of the standard deviation of schedule slack has been shown to improve performance, this work applies such maximization to a slack-diversifying fuzzy-neural rule derived from a two-factor tailored nonlinear fluctuation smoothing rule for mean cycle time (2f-TNFSMCT). The effectiveness of the proposed rule was checked with a simulated case, which provided evidence of the rule’s effectiveness. The findings in this research point to several directions that can be exploited in the future

The Effect of Greenhouse Gas Emissions Disclosure and Environmental Performance on Firm Value: Indonesia Evidence

This study aimed to investigate the effect of greenhouse gas emissions disclosure and environmental performance on firm value. The samples were companies participating in the Performance Rating Assessment Program on Environment Management (PROPER/Program Penilaian Peringkat Kinerja Perusahaan) of the Ministry of Environment Republic of Indonesia that are listed in the Indonesia Stock Exchange (BEI) 2014-2017 period. The data used were secondary data from annual reports and/or sustainability reports. This study uses moderated regression analysis with panel data processed by using EViews. The results of this research found that greenhouse gas emissions disclosure and environmental performance have a positive effect on firm value. Environmental performance can moderate the relationship between greenhouse gas emissions disclosure and firm value. Debt to equity ratio and net operating income as control variables have a positive effect on firm value, but firm size has a negative effect on firm value

The Role of Risk in the Association of Company Growth Signals and Investor Response

This study aims to examine the role of risk factors in the relationship between investor responses and company growth signals through capital expenditure measures. Research respondents are segmented, only companies with the best stock performance in each sector in 2017. The observation period is 2017 to 2019. In this research, the companies selected are the top 10 companies in each sector with the best stock performance in companies listed on the Indonesia Stock Exchange. The main variables are a growth signal which is proxied by growth in capital spending and capital expenditure, risk and investor response, which is proxied by CAR. Financial performance as measured by ROA is a control variable in this study. The results show that the signal of growth as measured by capital expenditures responded positively by the market, the risk moderates this influence, companies with high risk will be responded negatively by investors and vice versa. This finding corrects previous findings that only looked at the signal aspect of growth, without linking it to risk. In addition, these findings reinforce the argument that investors buy the future of the company, not a momentary financial performance. This can be seen from the absence of ROA influence on investor response. This study provides an insight that companies need to manage risk appropriately, because the risk aspect of the company is a crucial factor for investors. High risks will eliminate the benefits of strategic decisions in this case in the form of capital expenditures

A Fuzzy Nonlinear Programming Approach for Optimizing the Performance of a Four-Objective Fluctuation Smoothing Rule in a Wafer Fabrication Factory

In theory, a scheduling problem can be formulated as a mathematical programming problem. In practice, dispatching rules are considered to be a more practical method of scheduling. However, the combination of mathematical programming and fuzzy dispatching rule has rarely been discussed in the literature. In this study, a fuzzy nonlinear programming (FNLP) approach is proposed for optimizing the scheduling performance of a four-factor fluctuation smoothing rule in a wafer fabrication factory. The proposed methodology considers the uncertainty in the remaining cycle time of a job and optimizes a fuzzy four-factor fluctuation-smoothing rule to sequence the jobs in front of each machine. The fuzzy four-factor fluctuation-smoothing rule has five adjustable parameters, the optimization of which results in an FNLP problem. The FNLP problem can be converted into an equivalent nonlinear programming (NLP) problem to be solved. The performance of the proposed methodology has been evaluated with a series of production simulation experiments; these experiments provide sufficient evidence to support the advantages of the proposed method over some existing scheduling methods

Faktor - Faktor Yang Mempengaruhi Perencanaan Wajib Pajak Di Surabaya

Penelitian ini dilakukan untuk mengetahui pengaruh perbedaan tarif pajak, loopholes, sanksi administrasi, persepsi wajib pajak, dan moral wajib pajak terhadap perencanaan pajak wajib pajak badan di Surabaya. Penelitian ini dilakukan dengan menggunakan SPSS versi 21. Teknik penelitian yang digunakan adalah analisa regresi linier berganda. Teknik pengumpulan data primer yang digunakan adalah dengan penyebaran kuesioner di mana skala pengukuran pada tiap pertanyaan menggunakan skala Likert. Hasil dari penelitian menunjukkan bahwa perbedaan tarif pajak, loopholes, sanksi administrasi, persepsi wajib pajak, dan moral wajib pajak berpengaruh signifikan terhadap perencanaan pajak wajib pajak badan di Surabaya. Determinan indikator menunjukan bahwa R2 adalah 74,4% yang artinya kelima variabel mampu menjelaskan variasi variabel perencanaan pajak adalah sebesar 74,4% dan sisanya sebesar 25,6% dijelaskan oleh variabel lain

Website Based Student Activities Budgeting and Proposal Information System at Student Affairs and Alumni Administration Bureau of Petra Christian University

Every student activities has budget plan and report. The good budget plan and report can be achieved by synchronize with the applicable regulation and tax. But the reality in the activity committee is find it difficult when making the budget plan especially to determine which rule and tax correspond to the proposed budget. Because of the problems, author designed the proposal submission system and the budget plan along with the accountability report which integrated with the applicable rule of Student Affairs and Alumni Administration Bureau of Petra Christian University. So that when the committee input the data, they can get the right information and warnings if the entered data doesn�t match with the applicable rule. The final result of the development is an information system that can give information about the applicable rule when the committee input the proposal, budget plan, and budget report. The result of this application testing show that it can answer the need of applicable rule information

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Membayar Pajak Di Surabaya

Untuk mempermudah pemungutan pajak, Direktorat Jenderal Pajak memberlakukan sistem self assessment. Dari sistem self assessment, wajib pajak diberikan kepercayaan penuh untuk mendaftarkan diri ke Kantor Pelayanan Pajak, menghitung sendiri, menyetorkan, serta melaporkan sendiri kewajiban pajaknya. Dengan sistem self assessment, fungsi pemerintah, dalam hal ini Direktorat Jenderal Pajak, hanya memfasilitasi agar sistem self assessment berjalan dengan baik, sedangkan pelaksanaanya sangat tergantung pada kepatuhan wajib pajak. Tujuan dari penelitian ini adalah mengetahui pengaruh faktor kesadaran perpajakan, sikap fiskus, hukum pajak, dan sikap rasional terhadap kepatuhan wajib pajak di Surabaya.Dari hasil analisis regresi linier berganda dapat disimpulkan bahwa faktor kesadaran perpajakan, sikap fiskus, hukum pajak, dan sikap rasional secara simultan dan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak di Surabaya.To ease the procedures of tax collection, General Directorate of Taxes (Direktorat Jendral Pajak – DJP) established self assessment system. In this self assessment system, tax payers are fully trusted to enroll themselves to the Tax Service Office (Kantor Pelayanan Pajak), to count, to pay, and to report tax obligations by themselves. With this self assessment system, government\u27s role, in this case Genera Directorate l of Taxes, only to facilitate so self assessment system may run well, while the execution depends on the tax payers\u27 compliance. The aim of this research was to discover the impact of tax awareness, service from the tax staff, tax law, tax payers\u27 rational attitude to private tax payer\u27s compliance in Surabaya.From this multiple linear regression analysis, it can be concluded that tax awareness, service from the tax staff, tax law, tax payer\u27s rational attitude simultaneously and partially give significant effect to taxpayer\u27s compliance in Surabaya

Pengaruh Surat Edaran Direktur Jenderal Pajak Nomor Se - 30/pj/2014 Terhadap Keputusan Investasi Properti

Penelitian ini bertujuan untuk mengetahui pengaruh SE-30/PJ/2014 terhadap keputusan investasi properti. Penelitian ini dilakukan dengan melihat isi dari SE-30/PJ/2014 yang menyangkut pembayaran pajak saat terjadinya transaksi jual beli dengan menggunakan perjanjian pengikatan jual beli. Jumlah responden yang digunakan dalam penelitian ini adalah 3 investor yang pernah melakukan perjanjian pengikatan jual beli dan 3 notaris yang pernah mengurus pembuatan perjanjian pengikatan jual beli. Teknik analisa yang digunakan adalah metode kualitatif yaitu dengan wawancara koresponden.Hasil penelitian menunjukkan bahwa dua diantara tiga investor yang diwawancara menyatakan bahwa SE-30/PJ/2014 akan mempengaruhi keputusan investasi properti dikarenakan pajak yang harus dibayarkan akan lebih besar dibandingkan sebelum adanya SE-30/PJ/2014 tersebut. Dua dari tiga notaris yang diwawancara juga mengatakan hal demikian bahwa akan ada pengaruh dengan dikeluarkannya SE-30/PJ/2014 terhadap keputusan investasi properti