PENGARUH COORPORATE SOSIAL RESPONSIBILITY, PROFITABILITAS, KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Corporate social responsibility, profitabilitas dan kepemilikan keluarga terhadap Agresivitas Pajak. Penelitian ini menggunakan data sekunder yang berupa laporan keuangan perusahaan periode 2014-2016 yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebanyak 18 perusahaan manufaktur sektor aneka industri yang memenuhi kriteria. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data menggunakan regresi linear berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian hipotesis dilakukan dengan pengujian t, pengujian f dan determinasi(R 2 ). Pengukuran Agresivitas pajak dengan menggunakan effective tax rate (ETR) Dengan bantuan program SPSS. Hasil analisis data atau regresi linier berganda menunjukkan bahwa Corporate social responsibility berpengaruh terhadap Agresivitas pajak, dan profitabilitas berpengaruh terhadap Agresivitas Pajak, sedangkan Kepemilikan keluarga tiak berpengaruh terhadap Agresivitas pajak. Kata Kunci: Corporate Social Responsibility, Profitabilitas dan Kepemilikan Keluarga, Agresivitas Pajak

Non-Financial Performance Measurement for Shariah Banks : A Survey to Masyarakat Ekonomi Syariah (MES) Surakarta

Measurement of non-financial performance in shariah banks is needed to enhance their market share and to maintain their long-term sustainability. The main aim of this research is to show the position of shariah banks in Surakarta in respect with their non-financial aspects (i.e. product, service, human resource and image) based on opinions given by members of Shariah Economic Society (MES) of Surakarta. Extent analysis for Fuzzy Analytic Hierarchy Process is employed to measure the non-financial performance of the banks. The result indicates that the first two banks with best non-financial performance are BMI and BSMKeywords:  Shariah bank, extent analysis, fuzzy analytic hierarchy process, service performan

PENGARUH SUHU PADA PROSES SONIKASI TERHADAP MORFOLOGI PARTIKEL DAN KRISTALINITAS NANOPARTIKEL Fe3O4

ABSTRAKPenelitian mengenai pengaruh suhu pada proses sonikasi terhadap morfologi partikel dan kristalinitas nanopartikel Fe3O4 disintesis dengan metode kopresipitasi-sonikasi telah dilakukan. Nanopartikel magnetik disintesis dari batuan besi dengan metode kopresipitasi yang ditambahkan polietilen glikol (PEG-6000) dengan perbandingan massa 1 : 5.  Sampel selanjutnya disonikasi dengan variasi suhu sonikasi 500C, 600C, dan 650C. Ukuran kristal, dan distribusi diameter partikel dari nanopartikel ini dikarakterisasi menggunakan X-Ray Diffractometer (XRD), dan Scanning Electron Microscope (SEM). Dari hasil analisis pola difraksi sinar-x terdapat dua struktur yaitu kubik spinel dari magnetit (Fe3O4) dan heksagonal dari hematit (Fe2O3). Ukuran kristal semua sampel berkisar antara 93 nm - 110 nm dan ukuran partikel semua sampel berkisar antara 25 nm - 200 nm. Hasil SEM menunjukkan semakin tinggi suhu sonikasi, morfologi semua sampel semakin homogen dan rongga pemisah antara partikel lebih kecil.Kata kunci: Nanopartikel magnetik, kopresipitasi, PEG-6000, sonikasiABSTRACTThe research is about the effect of temperature on the process of sonication on particle morphology and crystallinity of Fe3O4 nanoparticles synthesized by coprecipitation-sonication method. Magnetic nanoparticle was synthesized from loadstone using coprecipitation method with addition of polyethylene glycol (PEG-6000) with comparison of mass i.e 1 : 5. The sample was sonicated with various of temperature  500C, 600C, and 650C. X-ray patterns analysis, show that two structures that are cubic spinel of magnetite (Fe3O4) and hexagonal of hematite (Fe2O3). The crystallite size of all samples are approximately from 93 nm - 110 nm. The particle size of all samples are approximately from 25 nm - 200 nm. The SEM images that higher of temperature sonication, morphology of all samples are semispherical shape and separation cavity of between particles are smaller. Keywords: magnetic nanoparticles, coprecipitation, PEG-6000, sonication

Non-Financial Performance Measurement for Shariah Banks : a Survey to Masyarakat Ekonomi Syariah (MES) Surakarta

Measurement of non-financial performance in shariah banks is needed to enhance their market share and to maintain their long-term sustainability. The main aim of this research is to show the position of shariah banks in Surakarta in respect with their non-financial aspects (i.e. product, service, human resource and image) based on opinions given by members of Shariah Economic Society (MES) of Surakarta. Extent analysis for Fuzzy Analytic Hierarchy Process is employed to measure the non-financial performance of the banks. The result indicates that the first two banks with best non-financial performance are BMI and BS

Paparan Asap dalam Rumah, Hewan Peliharaan, Lingkungan Tempat Tinggal dan Sosial Ekonomi dengan Kejadian Asma Bronkial pada Anak

Background: World Health Organization (WHO) estimates that 100 of 150 million world population suffer from asthma and the number increases 180,000 people a year. The prevalence of bronchial asthma at District of Boyolali is increasing over years. The prevalence was 1.1% in 2005; 1.5% in 2006; 1.5% in 2007 and 2.55% in 2008.Objective: To identify association between exposure to smoke in the house, pets, living environment and social economic condition and the prevalence of asthma in children.Methods: The study was analytic observational with a case control study design. Samples were as many as 234 children (117 cases and 117 control) taken with consecutive sampling technique. Location of samples were Mojosongo Health Center, Cepogo Health Center and Banyudono Hospital. Control were taken from the same location, i.e. children diagnosed not having asthma. Analysis used Chi Square and multiple logistic regression.Results: The result of bivariate analysis showed score of kitchen smoke exposure was OR=2.33 and p=0.00; cigarette smoke exposure was OR=1.87 and p=0.03. Contact with pets (cats/dogs) showed OR=2.33 and p=0.01. Social economic condition showed OR=2.13 and p=0.01. Living environment showed OR=1.62 and p=0.09. The result of multivariate analysis showed exposure to kitchen smoke was p=0.00 and OR=2.36; exposure to cigarette smoke was p=0.02 and OR=1.98; contact with pets (cats/dogs) p=0.02 and OR=2.23;social economic condition was p=0.01 and OR=2.27.Conclusion: Risk factors associated with the prevalence of bronchial asthma in children were exposure to kitchen smoke, cigarette smoke, contact with pets and social economic condition

Penggunaan Lulur Zaitun terhadap Perawatan Kulit Tubuh

This study aims to describe the effect of the use of the olive scrub of skin care body. This study is based on an indicator of changes in skin moisture and brightness of the skin. The study is in the form of pre-experimental design with a one-group pretest-posttest. The object of this research are manifold body skin dry, while the sample in this study were women who have the same age range which ranges between 18 and 25 years who have dry skin with moisture levels below 38%. Data collected from this research is primary data obtained directly from the sample by filling out the assessment form has been provided. The research data were analyzed using tests of normality, homogeneity and t-test. Based on the results of the data, proving that the use of olive scrub showed significant results for each indicator with the results of the normality test the magnitude of the numbers of significance (0.214) > α = (0.05) means that the data are normally distributed, homogeneity test results f count (4) <f Table (5.39), followed by t-test with the results of the t (-19.000) and t table (-2.776). This means that there is a significant effect on the body skin care with the use of olive scrub

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60