Suchergebnisse

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company's website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.

Wolio Fortress is a heritage of Buton Sultanate that functioned as its centre of government and capital city. Several researchers who conducted research on Wolio Fortress did not discuss its defense and symbolic aspects, leaving a knowledge gap in them. Therefore, the discussion of Wolio Fortress should be broadened. It is now thought that a fortress may provide information not only on its function as a defense facility, but also on the social, political, economic, and ideological life when it was being built.The research methodology consisted of three stages, i.e. data collection, data processing, and data interpretation. Data were collected by describing Wolio fortress in terms of its materials, shapes, and sizes, including relicts in the fortress. The collected data were processed by identifying and classifying them into data related to the fortress's defense function and its symbolic function. The data interpretation was conducted by synthesizing archaeological and historical data. Results of the research show that besides its main function as a defense fortress, Wolio Fortress had a symbolic function. The defense function refers to the concept of the defense of Buton Sultanate, the key parts of the fortress, i.e. its bastions and cannons, and its strategic position from the defense point of view. The symbolic function encompasses ideological indoctrination through the fortress's plan, its function as a city landmark, its function as the border between the nobles and the lower class' settlements, and its sturdiness and greatness representing the military power and economic prosperity of the sultanate.KEYWORDS: Wolio Fortress, Defense Function, Symbolic Function

The government issued 10 Priority Tourism Destinations consisting of 7 KSPN (National Tourism Strategic Areas) and 3 KEK (Special Economic Zones), one of which was Borobudur. The Borobudur Highland Tourism Area was developed with the concept of Nomadic Tourism determined by the Ministry of Tourism. However, there is no planning and development for this tourist area. With qualitative and quantitative methods, 8 analyzes were carried out, namely analysis of carrying capacity of the environment, location analysis, site analysis, analysis of nomadic tourism components, analysis of best practices, market analysis, plan analysis, development and investment analysis. The purpose and objective of this study is to develop a plan for the development and potential of products that will be developed in the Borobudur Highland Tourism Area with the concept of nomadic tourism. The results to be issued are development plans in the form of a master plan. AbstrakPemerintah mengeluarkan 10 Destinasi Pariwisata Prioritas yang terdiri dari 7 KSPN (Kawasan Strategis Pariwisata Nasional) dan 3 KEK (Kawasan Ekonomi Khusus), salah satunya adalah Borobudur. Kawasan Wisata Borobudur Highland dikembangkan dengan konsep Nomadic Tourism yang ditentukan oleh Kementrian Pariwisata. Namun, belum ada perencaaan dan pengembangan untuk kawasan wisata ini. Dengan metode kualitatif dan kuantitatif dilakukan 8 analisis yaitu analisis daya dukung lingkungan, analisis lokasi, analisis tapak, analisis komponen nomadic tourism, analisis best practices, analisis pasar, analisis rencana pengembangan dan analisis investasi. Tujuan dari penelitian ini adalah menyusun rencana pengembangan dan potensi produk yang dikembangkan di Kawasan Wisata Borobudur Highland dengan konsep nomadic tourism. Hasilnya yaitu rencana pengembangan dalam bentuk masterplan.

Corporate Social Responsibility (CSR) is a commitment from a company to contribute to the community around the company's operational area. The Local Government of West Java Province established a Regulation which regulates the implementation of CSR programs in West Java. This research aims to determine the regulation and application the CSR Program in West Java by using the audit of legal quality theory. This research is based on documents and activities such as the Regional Medium Term Development Plan document (RPJMD), and research in Nagrog Village. Based on the results of the research, the implementation of CSR has been carried out well and in accordance with the Regulations of West Java Province, although there are some deficiencies that can be corrected and developed. Keywords: Audit of Legal Quality, Corporate Social Responsibility, Local Government Regulation

Corruption in Indonesia takes various forms and involves various parties including the local leaders. The aim of this study is to analyze various forms of bribery involving the heads of regencies/Mayors. This study employs qualitative method and focuses on corruption cases in four regencies namely Bangkalan, Karawang, Tegal and Madiun. The research is supported by the Nvivo12 software package that enable researcher to categorize and homogeneous the enormous data. The study found that there are various types of bribery committed by the heads of regencies that include either direct bribery, levies, forced bribery (extortion), or tribute. The type of bribery depends on the specific conditions of each area. The types of corruptions can also be distinguished into hidden and open corruption. Open corruption refers to corruption that involves local governmental units.

Indonesia is one of the biggest archipelago country in the world, These islands lined up, stretching from Sabang to Merauke. Some government institutions studied the number of islands in Indonesia. In March 2nd 2017 President of Republic Indonesia issued Keppres No. 6 2017 about 111 numbers of outer islands. Two of the islands belongs to Bengkulu Province, i.e Enggano and Mega islands. Stretching in an east-west direction embracing nearly 18,000 islands, the Indonesian Archipelago features a seemingly endless array of marine habitats. The country is the global leader with regards to area occupied by coral reef, estimated at 51,090 km2. The total number of coral reef fishes around 2600 species. The highest diversity of coral reef fishes with about 1766 species is Papua Barat. The dominant family is Gobiidae with 405 species, Labridae about 200 species and Pomacentridae with about 176 species. The islands in Indonesia have a unique history and inhabit by numbers of endemic fish species, i.e Muna island, Aru islands, and Enggano island. LIPI conducted an expedition in Enggano in 2015, the result indicated some undescribed species there. The new species found in Indonesia since a long time ago, started on 16 century up to now. The research on freshwater fish in Indonesia found 66 new fish species. Until now there are still a lot of unexplore waters in Indonesia, and there are still awaiting undescribe fish species to be named. Fish conservation in the small islands need to be done, as most of them migrate to the sea. Some aphidromous species growth and reproduction in freshwaters but the juvenile migrate downstream towards the sea, spreading at sea, metamorphosis phase they enter upstream migration and settlement in the freshwater. Abstrak Indonesia merupakan negara kepulauan yang terbesar di dunia, pulau-pulau ini berjajar, membentang dari Sabang sampai Merauke. Kajian jumlah pulau di Indonesia telah diteliti oleh beberapa lembaga di negeri ini. Sebagai negara kepulauan, Indonesia seolah-olah merupakan habitat laut yang tak berujung. Terumbu karang negeri ini sekitar 51.090 km2 merupakan yang terluas di dunia. Jumlah total spesies ikan di perairan terumbu karang Indonesia sekitar 2600 spesies. Wilayah tertinggi keragaman jenisnya adalah perairan Papua Barat dengan 1766 spesies. Famili yang terbesar adalah Gobiidae 405 spesies, selanjutnya Labridae 200 species dan Pomacentridae 176 spesies. Banyak pulau mempunyai riwayat unik dan dihuni oleh spesies-spesies endemik, diantaranya Pulau Muna, Pulau di Kepulauan Aru, juga Pulau Enggano. Hasil penelitian LIPI di P. Enggano mengindikasikan adanya beberapa jenis baru ikan. Penemuan spesies baru telah berlangsung lama, sejak penelitian iktiofauna di Indonesia dimulai pada abad 16 sampai saat ini. Hasil penelitian ikan air tawar di perairan Indonesia telah mendapatkan 66 spesies baru, sampai saat ini masih banyak wilayah perairan belum diteliti dan kemungkinan besar ada spesies baru yang menanti diungkap keberadaannya. Konservasi spesies ikan di pulau-pulau kecil perlu dilakukan, mengingat banyak diantara-nya yang beruaya ke laut. Beberapa spesies gobiid bersifat amfidromus, memijah dan menetas di perairan tawar namun anakannya bermigrasi ke laut, mengalami metamorphosis dan kembali lagi ke perairan tawar.

The electrical and electronic waste generated by consumers in developed economies is often illegally exported to countries such as India, Ghana, or Nigeria, where it is inadequately treated in ways that harm local populations. A number of developed economies have constituted legislation to address current increases in electronic waste. The European Union and the United Kingdom (UK) have, for example, adopted the Waste Electrical and Electronic Equipment (WEEE) Directive. Despite this Directive, there are still significant environmental and health impacts experienced in the aforementioned recipient countries. Different approaches to address this problem are apparent; though, each approach comes with significant financial costs that are linked to investments in facilities, such as recycling infrastructure. The authors of this article aim to add to the understanding of the problem and to enhance the literature by seeking answers to two key questions: (1) Are consumers of electronic goods willing to bear the costs of proper disposal? and (2) To what extent does information influence electronic goods consumers' willingness to pay (WTP)? Using the contingent valuation method (CVM), the authors developed four hypothetical market scenarios outlining different strategies to tackle the electronic waste treatment problem. These scenarios were then tested on a representative sample of the UK population. The findings of this study show a decrease in median WTP after information was provided in each treatment. In addition, the results from the regression analysis suggest a positive correlation between information and WTP for scenarios where the proceeds of the electronic waste tax are used in a way that is personally relevant to the consumer.

This study investigates the role of land pawn institutionalism in Indonesia in the context of regulation and governance. The theoretical framework referred to in this study is the institutionalization of land pawning from Demachi (2021), which explicitly observes the relationship of the land pawn governance framework to the economy. Furthermore, in the context of agro finance, another theory used is legal infrastructure (Pellandini-Simányi & Vargha, 2021), which analyzes the foundational role of law and regulation to function as social infrastructure to trigger expected economic conditions. The research was conducted using the normative and juridical approach with qualitative design. The findings of this study highlight that governance and regulation in the land system is a major tool in the social system. The land pawning is expected to accommodate the needs and interests of stakeholders and provide equitable services for the community to create legal certainty and social order. The findings highlight the importance of governance of land pawning to advance the role of law as economic and social infrastructure, especially in the agroeconomic field.

Background: Increased blood pressure for a long time can increase the risk of kidney failure, coronary heart disease, brain damage, and other diseases. In 2019, it is estimated that hypertension is experienced by 1.13 billion people in the world with most (two thirds) living in low and middle income countries. Other study also shows that the police and military are at risk of developing hypertension due to a number of factors such as low know-ledge about healthy and nutritious food, co-workers who are smokers, and consuming alcohol. This study aimed to analyze the risk factors for hypertension in the police and military in the world using meta analysis.Subjects and Method: This was a meta-analysis and systematic review. The articles used were obtained from Google Scholar, Springer Link, ProQuest, and Science Direct databases. Selected articles published from 2000 to 2020. Keywords to search for articles are as follows: hypertension police personnel and military, or hypertension police personnel and military. The articles studied are 3 full text articles with cross sectional study designs and 1 full text articles with case control study design. Articles are collected using PRISMA diagrams, and analyzed using the Review Manager application 5.3.Results: Overweight (aOR= 1.42; 95% CI = 1.01 to 2.00; p= 0.04), alcohol consumption (aOR= 1.55; 95% CI= 1.12 to 2.12; p= 0.007), cigarette consumption (aOR= 1.45 ; 95% CI= 1.06 to 1.97; p= 0.020) is a risk factor for hypertension in the police and military.Conclusion: Overweight, alcohol consumption, and cigarette consumption, are risk factors for hypertension in police and military personnel.Keywords: overweight, alcohol, smoking, hypertension, meta analysisCorrespondence: Firman Pardosi. Masters Program in Public Health, Universitas Sebelas Maret, Jl. Ir. Sutami 36A, Surakarta 57126, Central Java. Email: pardosi.fp@gmail.com.Mobile: +6285261423865.Journal of Epidemiology and Public Health (2020), 05(01): 88-96https://doi.org/10.26911/jepublichealth.2020.05.01.09.

Background: Indonesia is one of the developing countries with complex population problems. According to the Central Bureau of Statistics, the current population in Indonesia in 2016 reached 258,704,986 people. One of the government's efforts to reduce population growth is Family Planning (KB) program. This study aimed to determine the socioeconomic determinants, social norm, religion on the use of IUD contraceptive among women in Klaten, Central Java, using Theory of Planned Behavior. Subjects and Method: This was a cross-sectional study conducted in 25 community health centers in Klaten, Central Java, from November to December 2018. A sample of 200 women of reproductive age was collected by simple random sampling. The dependent variable was the use of IUD. The independent variables were education, husband support, health personnel support, employment, income, social norm, religion, intention, attitude, perceived behavior control. The data were measured by questionnaire and analyzed by a multilevel logistic regression.Result: The use of IUD was positively influenced by higher education (b= 1.40; 95% CI= 0.12 to 2.78; p= 0.047), strong husband support (b= 1.57; 95% CI= 0.12 to 3.03; p= 0.034), strong health personnel support (b= 1.70; 95% CI= 0.14 to 3.26; p= 0.033), employed (b= 1.50; 95% CI= 0.17 to 2.99; p= 0.047), high income (b= 2.14; 95% CI= 0.36 to 3.92; p= 0.018), supportive social norm (b= 1.50; 95% CI= 0.49 to 2.95; p= 0.043), supportive religion (b= 1.42; 95% CI= 0.12 to 2.84; p= 0.048), intention (b= 1.75; 95% CI= 0.15 to 3.35; p= 0.032), positive attitude (b= 2.16; 95% CI= 0.45 to 3.86; p= 0.013), and perceived behavior control (b= 1.57; 95% CI= 0.29 to 3.11; p= 0.046). Community health center had a contextual effect on the use of IUD contraception with ICC= 10.6%.Conclusion: The use of IUD is positively influenced by higher education, strong husband support, strong health personnel support, employed, high income, supportive social norm, supportive religion, intention, positive attitude, and perceived behavior control. The community health center has a contextual effect on the use of IUD contraception.Keywords: IUD contraceptive, utilization, community health center, multilevel analysisCorrespondence: Veronica Fenny Wijaya. Masters Program in Public Health, Universitas Sebelas Maret, Jl. Ir. Sutami 36A, Surakarta 57126, Central Java, Indonesia. Email: veronicafenny04@gmail.com. Journal of Maternal and Child Health (2019), 4(3): 201-211https://doi.org/10.26911/thejmch.2019.04.03.07

The largest fraction of freshwater fish diversity is presented in floodplain ecosystem. Moreover, floodplain fisheries in Kalimantan have an important contribution to local community livelihoods. Floodplain ecosystems are faster to be damage and loss than other ecosystems. Consequently, conservation of fish habitat is urgently needed to maintain fish diversity. The objectives of this study were to give strategies of fish habitat conservation for maintaining fish diversity, based on biophysical and social analysis. Studies were carried out in Petuk Ketimpun District of Palangkaraya Municipality. Biophysical variables were studied by monthly samples taken from May 2005 to April 2006. These were carried out at three stations with different habitat type, includes forested swamp, opened swamp, and river. Social and cultural information collected by interviewing with fishers and local government agencies. A total of 4278 fishes were collected consisting of 50 species and 19 families. Forest swamps and river are habitat priorities to be conserved. The conservation of forest swamps is directed to maintain of the habitat structure, while the conservation of river is directed to maintain water quality and to maintain river as fish refuge site at low water season. Fishery regulation is priority used for maintaining fish diversity in opened swamps.