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ANALISIS FAKTOR INTERNAL DAN EKSTERNAL TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mimelientesa Irman; Susan Susan; Linda Hetri Suriyanti
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 3 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the impact of profitability, leverage, fixed asset intensity,and economic growth towards tax management using effective tax rates as a indicator in Mining companies listed in Indonesia Stock Exchange period 2014-2018.The population and sample used in this research are mining sector companies listed in the IDX. The sampling technique used in this research was purposive sampling method and obttained 49 samples of data for 36 companies. The regression test results showed that profitability, leverage, fixed asset intensity and economic growth does not effect on the tax management. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, intensitas aktiva tetap, dan pertumbuhan ekonomi terhadap pengelolaan pajak dengan menggunakan indikator tarif pajak efektif pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 49 sampel data untuk 36 perusahaan. Hasil uji regresi menunjukkan bahwa profitabilitas, leverage, intensitas aktiva tetap dan pertumbuhan ekonomi tidak berpengaruh terhadap pengelolaan pajak.
Adaptive reuse of heritage building and the impact to the visual comfort: Assessed by the lighting quality Rani Prihatmanti; Maria Yohana Susan
IPTEK Journal of Proceedings Series No 3 (2017): 8th International Conference on Architecture Research and Design 2016
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.033 KB) | DOI: 10.12962/j23546026.y2017i3.2443

Abstract

Heritage buildings are designed mostly to be adaptive with the local climate. The main purpose of these adaptive strategies is to create users' thermal comfort as well as solving the problem of high rain precipitation in the tropical climate area. These thermal adaptation strategies will definitely influence room daylight condition. External shading device used in heritage building is one of thermal adaptation strategies, but it will also obstruct the daylight penetration. Design solution should be thought to maximise daylight condition. However, the design solution for heritage building has its own limitations where certain guidelines must be adhered, especially when resizing the existing windows to obtain better daylight condition is needed. This research studies the daylight condition on the designated schools and finding the most feasible solutions to overcome the lighting problems. The existing condition of the daylight was measured using lux meter and the data obtained were analysed descriptively by comparing to the related references in order to gain a maximum result. A simulation by using computer software was also conducted for simulating daylight level in both buildings. Based on the measurements that have been conducted, it shows that the daylight level on the designated buildings was below the standard and the current artificial lighting system was also failed to create the standard illuminance level The solutions for this problems are resizing the window or creating an artificial lighting system. Although in this research proposes 2 solutions to overcome the problems, the latter solution is considered as the most feasible solution to treat heritage building to be a visually comfortable building without major alteration on the building fabrics since both studied buildings are listed as a National Heritage Monument.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN LENSA KACAMATA MEREK DOMAS PADA PT. DUTAMULTI INTIOPTIC PRATAMA MEDAN Ina Namora Putri Siregar; Susan Susan
Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis Vol 13, No 1 (2018): Jurnal PLANS
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/plans.v13i1.9817

Abstract

High purchasing decisions from consumers of a product is the most important aspect for a company in doing business activity. To increase high purchases from consumers, companies should take account of the factors that influence purchasing decisions; one of them is product quality and promotion provided by the company. The purpose of this study is to examine and analyze the effect of product quality and promotion on purchasing decisions of the lens eyewear brand Domas at PT. Dutamulti Intioptic Pratama Medan. This research uses theories about product quality, promotion and purchasing decisions. This research uses quantitative approach, this type of research is descriptive quantitative and the nature of this research is explanatory. Data collection was done through interviews and questionnaires. Method of data analysis of this study is multiple linear regression. The population of this study is 100 customers who make regular purchases at PT. Dutamulti Intioptic Pratama. The results of this study show that partially the quality of calculation products showed that T-count 4,886> T-table 1.99 and promotion with T-count 8,785> T-table 1.99 have a positive and significant effect on purchasing decision. Simultaneously, the value of product quality and promotion showed F-count 72,842 > F-table 2.74 have a positive and significant effect on the lens of Domas brand eyewear at PT. Dutamulti Intioptic Pratama Medan. The conclusion of the study states that partially and simultaneously the qualities of products and promotions have a positive and significant effect on purchasing decisions of Domas eyewear lens at PT. Dutamulti Intioptic Pratama Medan. Keywords: Product Quality, Promotion, Purchase Decision
Integrated Configuration of Folding Wall-BIPV at Office Building in Surabaya as Low Carbon Building Design Susan Susan
Humaniora Vol. 8 No. 1 (2017): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v8i1.3694

Abstract

This research would compare optimal configurations of Folding Wall-BIPV to flat wall-BIPV (as base case model). Experiment with simulation as it tools was used as a method to get the optimal configuration of Folding Wall-BIPV. Related to second strategy towards LCB (Low Carbon Building), this research calculated how much electricity energy was produced by renewable energy resource (created by the integrated configuration of folding wall-BIPV) could substitute electricity energy produced from fossil fuel and how much was the uniformity ratio generated from both side of Folding Wall-BIPV. This research used the experimental methods. The data was collected from Badan Meteorologi dan Geofisika Surabaya and then hold the pretest, treatment, and post-test condition for its methods. The result shows that integrated configuration of folding wall-BIPV match to the second strategies adopted by LCB. It is about switching to renewable energy sources to substitute fossil fuel energy sources.
Photovoltaic and Wind Turbine: A Comparison as Building Integrated Renewable Energy in Indonesia Susan Susan; Dyah Kusuma Wardhani
Humaniora Vol. 11 No. 1 (2020): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v11i1.6294

Abstract

The research aimed to comprehensively review the systems related to Building Integrated Photovoltaic (BIPV) and Building Integrated Wind Turbine (BIWT). The review purposed to observe the advantages and disadvantages of the application. Designers could use that comparison for consideration of choosing the most suitable Building Integrated Renewable Energy (BIRE) concept for projects. The research presented a literature review of BIRE systems, particularly on BIPV and BIWT systems. The critical analysis focused on some parameters related to their main energy source, type, influencing factor, efficiency, and boundary. The observation about BIPV would be divided into subgroups according to photovoltaic (PV) materials, modules, efficiency, performance’s boundaries, and the general rule of thumb of its installation. The research finds that the BIPV application has advantages in terms of the building’s application scale. It can be applied from small-scale to large-scale. Furthermore, the BIPV application does not need extra space and could directly replace the conventional building envelope materials. The issues of non-uniformity and heat transfer in BIPV can be solved by installing PV in folding-concept and placed an air gap with fins inside. On the other hand, BIWT also has an abundant energy source, but the application limits to windy areas (rural areas or urban areas in high elevation). Aside from those limitations, the BIWT application also has issues of structure, noise, and aesthetical value.
The Adaptation of Indoor Health and Comfort Criteria to Mitigate Covid-19 Transmission in the Workplace Dyah Kusuma Wardhani; Susan Susan
Humaniora Vol. 12 No. 1 (2021): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v12i1.6767

Abstract

The research discussed the application of indoor health and comfort criteria that needed to be reviewed to create good indoor environmental quality and reduce the transmission of the Covid-19 virus where people spent most of their time indoors. A confined area, which was poorly ventilated and reliant on air conditioning, helped transmit the Covid-19 virus easily as air recirculation was the main cause of office clusters. One of the categories of Greenship Interior Space, Indoor Health and Comfort (IHC), could be used as a guide for creating better indoor quality. The method used for the research was a systematic literature review to define, study, analyze, and classify all available research relating to adaptation of indoor health and comfort criteria to mitigate the transmission in the workplace. The results show the adjustment to IHC criteria in IHC 1-10, which focus on providing good air quality by introducing outside air, stopping air recirculation, reducing indoor user capacity, and reducing indoor biological and chemical pollutants. To illustrate the implementation of the new normal, Ciputra University workplace was being observed, as the findings of the results, some strategies that are in line with the objectives of IHC 1, IHC 2, and IHC 5. Adjustment of these criteria must be supported by implementing health protocols through basic hygiene routines, fitness screening, and maintaining physical distancing.
Indoor health and comfort for the green workplace at the university Dyah Kusuma Wardhani; Susan; Michelle Anastasia; Michele Julian Setiando
ARTEKS : Jurnal Teknik Arsitektur Vol 5 No 3 (2020): ARTEKS : Jurnal Teknik Arsitektur | September 2020 ~ Desember 2020
Publisher : Program Studi Arsitektur Fakultas Teknik Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/arteks.v5i3.582

Abstract

Greenship Interior Space is a rating tool used in ensuring more sustainable and healthy indoor space with the focus on the health and comfort of the users thermally, visually, and acoustically. It is important to study this concept further to ensure a healthier workspace where most workers spend 80-90% of their time. This is necessary because a well-designed Indoor Health and Comfort has the ability to prevent the emergence of Sick Building Syndrome and increase employee productivity. This research was conducted using the Ciputra University workplace as a case study. Moreover, a descriptive quantitative approach was implemented with data collected through observation, interviews, and field measurements. The results showed the possibility of optimizing the visual comfort and outside view in the workplace to obtain the appropriate level of illumination and to improve workers’ productivity. This, therefore, means, a workplace needs to address the environmentally and socially conscious behavior and also support employee performance in order to improve productivity in line with the strategies of a green workplace.
Optimasi BIPV berdasarkan produksi energi listrik dan masa pengembalian investasi Susan; Dyah Kusuma Wardhani; Yusuf Ariyanto; Eric Harianto
ARTEKS : Jurnal Teknik Arsitektur Vol 6 No 3 (2021): ARTEKS : Jurnal Teknik Arsitektur | September 2021 ~ Desember 2021
Publisher : Program Studi Arsitektur Fakultas Teknik Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/arteks.v6i3.1103

Abstract

The availability of non-renewable resources to generate electrical energy has decreased. The National Energy Council says that Indonesia has huge potential renewable energy resources. The largest amount coming from solar energy. However, only 5% is utilized. The number of building owners who want to install the technology related to renewable energy on/in a building in Indonesia is still very small. This happens due to the high initial cost of installation. In case of an existing building, the boundaries added with the limitation of structure and limitation of potential-available integrated area. This study proposed a BIPV model in an existing building to contribute the maximum use of renewable energy in a relatively limited potential-available integrated area. The experimental method was applied to several models. Amount of electrical energy generated, and ROI were used as optimization parameters. ROI will give more comprehensive review to a building owner, to show that the time period is the most critical determinant of investment. The study shows that installation of PV on an opaque wall in the west orientation is the optimum one. The model generated 777741 kWh/year of electrical energy, exceeding the existing consumption. ROI calculated in 4.36 years, relatively short compared to 25 years of PV life guarantee. The optimization on this model is supported by its largest number of integrated area and high annual radiation received. This study shows significant results to the building owner. Electrical energy and ROI should be fully taken as a consideration of when to decide to apply PV.
Pemberdayaan Masyarakat pada Kelompok Ternak Lele “Pangeran Jalon” di Desa Losarang, Indramayu Susan Susan; Annisa Sophia
Jurnal Resolusi Konflik, CSR dan Pemberdayaan (CARE) Vol. 1 No. 1 (2016): Jurnal Resolusi Konflik, CSR dan Pemberdayaan (Care)
Publisher : Center for Alternative Dispute Resolution and Empowerment (Care), Lembaga Penelitian dan Pengabdian Masyarakat, IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.389 KB)

Abstract

Desa Losarang merupakan salah satu desa yang berada di ring 1 wilayah operasional PT. Pertamina EP Asset 3 Jatibarang Field sehingga menjadi desa sasaran program CSR perusahaan. Desa Losarang memiliki potensi yang baik di bidang perikanan, terutama komoditas lele. Guna memberdayakan masyarakat desa di bidang perikanan, dilakukanlah pendampingan masyarakat dalam program community development yang diadakan oleh perusahaan. Tujuan program pendampingan adalah berkembangnya inovasi dalam pemberdayaan masyarakat melalui pendampingan dalam kegiatan: (1) Budidaya lele pembesaran dengan metode bioflok, (2) Program budidaya cacing sutera, dan (3) Program pembenihan lele dengan semi alami atau buatan. Hasil dari program pendampingan adalah adanya penguatan budidaya, yaitu penguatan sistem budidaya yang dilakukan pada program pemberdayaan ini (pembenihan, budidaya cacing sutera, dan pembesaran). Kegiatan pendampingan juga telah meningkatkan pengetahuan anggota kelompok tentang budidaya lele dengan sentuhan teknologi, termasuk terkikisnya mitos-mitos yang sebelumnya menghambat masyarakat untuk melakukan usaha lele di Desa Losarang.
Perancangan Arsitektur Interior Butik La Signature De Felicia dengan Konsep Tradisional Modern di Semarang Felicia Yoanita Nugroho; Tri Noviyanto Utomo; Maria Yohana Susan
Aksen : Journal of Design and Creative Industry Vol 1 No 1 (2015)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.607 KB) | DOI: 10.37715/aksen.v1i1.35

Abstract

Fashion becomes more important nowadays so that most women willing to spend their money in order to maintain their appearance. For that reason, most women like shopping especially fashion products. Women’s needs and desires to shop fashion products make a good opportunity to open a fashion business. Nowadays, many Indonesian people interested in batik clothing since the enactment of the 2nd of October as a national batik day, however many batik clothing models are outdated that makes teenagers and young adults not interested. Therefore modern batik clothing is the right choice for modern teenage girls and young adults because more varieties in patterns, colors, and models. La Signature De Felicia offers exclusive modern batik clothing ready-to-wear suitable for women. Based on modern batik products which are containing the traditional and modern, thus become the interior concept for La Signature De Felicia. The interior concept is ‘Transition’ which in interior means a blend of traditional and modern that uses traditional element umpak (base of a column in traditional Javanese house) which has been simplified so it looks more modern. Minimum of ornamentations and decorations keep the focus on the simplicity of the design. The colors are used the neutrals and warm tones to evoke clean look and as neutrals background colors for the products. This interior design is created to provide comfort for both customers and employees.