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This research was conducted to determine the number of companies listed on the IDX that had been carried out and the effects presented in the application of tax avoidance. From the study results, there are variables of board gender diversity, board diligence, and board size that have no significant effect, and variables of financial distress and tax risk management bring significant influences between the dependent and independent variables, which are supported by moderating variables. So, the result suggests that companies implementing tax risk management can affect tax avoidance. ABSTRAK Penelitian bertujuan untuk mengetahui dan menganalisis dampak yang ditimbulkan oleh penerapan penghindaran pajak. Dari hasil penelitian, terdapat variabel board gender diversity, board diligence, dan board size yang tidak berpengaruh signifikan, serta variabel financial distress dan tax risk management berpengaruh signifikan antara variabel dependen dan independen yang didukung oleh variabel moderasi. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen risiko pajak dapat mempengaruhi penghindaran pajak.

Era digital disruption mengimbas kepada ketidakstabilan bisnis di berbagai macam sektor termasuk sektor industri baja. Banyak perusahan-perusahaan yang memikirkan ide yang out of the box agar selamat dari dampak digital disruption, bahkan beberapa perusahaan lebih sukses dalam memajukan bisnisnya. Bisnis industri baja menghadapi tantangan yang berat untuk melakukan transformasi digital antara lain di area supply chain, penjualan, produksi, inventory, delivery dan transaksi keuangan. Suatu hal tidak mustahil bila bisnis industri baja dapat terintegrasi melalui online marketplace, dengan bobot material yang berton-ton dan melibatkan transaksi yang milliaran. Pada penelitian ini perancangan model bisnis digambarkan dengan menggunakan Bisnis Model Canvas (BMC) dan elemen-elemen yang terlibat diintegrasikan menggunakan Archimet Model Tools. Hasil permodelan dengan mengintegrasikan elemen bisnis, elemen aplikasi, elemen data dan teknologi diharapkan perusahaan bisa membangun marketplace yang efektif, efisien dan menciptakan customer experience yang baik sebagai value proposition. Berdasarkan wawancara dengan ahli yang berpengalaman pada industri baja dan bisnis marketplace, studi ini menitikberatkan kepada sedikitnya 4 (empat) sumber pendapatan yaitu: penjualan produk baja, biaya berlangganan seller member, sharing revenue logistic tracking, sharing revenue payment gateway.

Location and geometry optimisations of Straight Plate Upstream Deflector (SPUD) for performance enhancement of a three-straightbladed Vertical Axis Wind Turbine (VAWT) are carried out at three regimes of tip speed ratios (TSRs). Results analysis reveals that SPUD location has significant effect on the power coefficient ( Cp) increment of VAWT. Placing two SPUDs both upward and downward in upstream of VAWT can achieve the highest Cp improvement at all regimes of TSRs. Overall, placing SPUD in upstream of VAWT can improve the Cp value at all regimes of TSRs, but the percentage of improvement can vary. The largest Cp improvement of 126.7% is achieved at low regime of TSRs, while at the medium and high regimes of TSRs, Cp improvements decrease to 52.7% and 52.5%, respectively. Increasing the width of SPUD can increase the average VAWT Cp improvement by 2.83% at all regimes of TSRs.

Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud. Penelitian dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia menggunakan teknik purposive sampling, adapun alat analisis yang digunakan adalah analisis regresi logistik dan analisis regresi moderasi. Sampel didapatkan dari 89 perusahaan yang terdaftar pada tahun 2017-2021. Hasil penelitian menunjukkan bahwa komponen dari fraud diamond yang berpengaruh signifikan hanya pada variabel DER, adapun hasil penelitian terbukti bahwa innovation strategy memoderasi pengaruh antara fraud diamond terhadap financial statement fraud., This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud.

Bisnis keluarga berkembang pesat dan menjadi bisnis yang dominan di Indonesia. Semakin penting bisnis keluarga pada perekonomian Indonesia menjadikan bisnis keluarga menjadi sorotan di dunia ekonomi. Pada perusahaan keluarga terdapat keunikan dimana mayoritas kepemilikan saham dimiliki oleh anggota keluarga, sehingga dapat menyebabkan konflik keagenan yang mengurangi transparansi dalam pengungkapan informasi. Penelitian ini bertujuan meneliti pengaruh tata kelola perusahaan terhadap pengungkapan sukarela pada perusahaan keluarga. Variabel tata kelola perusahaan yang digunakan dalam penelitian adalah kepemilikan institusional, kepemilikan asing, kepemilikan manajerial, ukuran dewan, komisaris independen, dan audit komite. Sampel dari penelitian ini menggunakan 125 perusahaan keluarga yang terdaftar di Bursa Efek Indonesia pada periode 2010- 2014 yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini diolah menggunakan program Eviews 7 serta Statistical Package for the Social Sciences (SPSS) 21. Data yang digunakan dalam penelitian ini adalah laporan tahunan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi panel. Dari hasil penelitian ditemukan bahwa pada perusahaan keluarga, kepemilikan selain keluarga seperti kepemilikan institusional, kepemilikan asing dan kepemilikan manajerial tidak berpengaruh signifikan terhadap pengungkapan sukarela. Ukuran dewan, komite audit, ukuran perusahaan, dan profitabilitas memiliki pengaruh signifikan positif terhadap pengungkapan sukarela. Komisaris independent dan leverage tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela. Kesimpulan dapat ditarik bahwa dalam perusahaan keluarga, kepemilikan selain kepemilikan keluarga tidak memiliki pengaruh signifikan terhadap pengungkapan informasi secara sukarela

Tujuan penelitian ini untuk menguji independensi komite audit, rapat komite audit, ukuran komite audit, keahlian komite audit, leverage, jumlah anak perusahaan, persentase anak perusahaan asing, persentase direktur non eksekutif, keahlian dewan direksi, board size, dan growth terhadap penyajian kembali laporan keuangan, dengan memanfaatkan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini memakai metode purposive sampling yang memiliki beberapa kriteria dalam menggumpulkan data yang terdaftar pada BEI dari tahun 2014-2018. Data sekunder yang digunakan berasal dari laporan keuangan perusahaan yang sudah dipublikasikan di BEI dengan pengujian metode uji regresi logistik. Hasil penelitian yang diperoleh dapat disimpulkan adanya pengaruh antara ukuran komite audit, jumlah anak perusahaan, persentase direktur non eksekutif dengan penyajian kembali laporan keuangan. Sedangkan pada variabel independensi komite audit, rapat komite audit, keahlian komite audit, leverage, persentase anak perusahaan asing, keahlian dewan direksi, board size, dan growth tidak memiliki pengaruh pada penyajian kembali laporan keuangan. ********************************************************************** The purpose of this study is to examine the independence of the audit committee, audit committee meetings, audit committee size, audit committee expertise, leverage, number of subsidiaries, percentage of foreign subsidiaries, percentage of non-executive directors, board of director expertise, board size, and growth on the restatement of financial statements by utilizing company data listed on the Indonesia Stock Exchange (IDX). A purposive sampling method that has several criteria for gathering data registered on the Indonesia Stock Exchange from 2014-2018 was used in this study. The secondary data used came from the companyaamp;amp;amp;amp;amp;amp;#039;s financial statements that have been published on the IDX by testing the logistic regression test method. The concluded results are; there is an influence between the size of the audit committee, the number of subsidiaries, and the percentage of non-executive directors with the restatement of financial statements. While the audit committeeaamp;amp;amp;amp;amp;amp;#039;s independence variables, audit committee meetings, audit committee expertise, leverage, percentage of foreign subsidiaries, board of director expertise, the board size, and growth do not affect the restatement of financial statements.

Penelitian ini menafsirkan hubungan karakteristik komite audit terhadap keterlambatan audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penggunaan variabel independen yakni keahlian keuangan komite audit, independensi komite audit, ukuran komite audit, pertemuan komite audit, piagam komite audit, profitabilitas, ukuran perusahaan, konsentrasi kepemilikan, pergantian auditor, opini audit, koneksi politik, dan auditor spesialis industri. Sampel penelitian ini mencakup 446 dari 649 perusahaan dengan jumlah akhir 1.720 data observasi yang diperoleh. Teknik pengumpulan sampel berdasarkan metode penetapan sejumlah kriteria yang telah ditentukan. Data penelitian selanjutnya diuji melalui bantuan program SPSS 22 dan Eviews 10. Hasil dari penelitian menyimpulkan ukuran komite audit, ukuran perusahaan dan profitabilitas berpengaruh signifikan negatif, sedangkan opini audit memiliki pengaruh signifikan positif terhadap keterlambatan audit. Variabel keahlian keuangan komite audit, independensi komite audit, pertemuan komite audit, piagam komite audit, konsentrasi kepemilikan, pergantian auditor, koneksi politik, dan auditor spesialis industri tidak memiliki pengaruh signifikan terhadap keterlambatan audit.

Studi ini bertujuan untuk mengkaji pengaruh dari karakteristik audit dan karakteristik perusahaan terhadap pergantian Kantor Akuntan Publik di Indonesia. Karakteristik audit terdiri atas opini audit, keterlambatan audit, dan reputasi KAP. Karakteristik perusahaan terdiri atas ukuran perusahaan, kesulitan keuangan, pergantian manajemen, pertumbuhan perusahaan, dan kompleksitas perusahaan. Data yang dikaji dalam studi ini terdiri atas laporan tahunan perusahaan yang tercatat pada Bursa Efek Indonesia pada tahun 2014 sampai dengan 2018. Sampel diambil dengan memanfaatkan metode purposive sampling dan yang terpilih sebanyak 439 perusahaan (2.131 data).

This article provides a comprehensive review about passive flow control devices (PFCDs) implemented in lift-type vertical axis wind turbine (LVAWT), focusing on the underlying flow physics mechanisms and to what extents they can improve the LVAWT performance. In addition, some novel concepts that can be potentially implemented in future are also presented. Based on literature review, it is observed that PFCDs can enhance the power generation of LVAWT up to 172.73% compared with a clean LVAWT. However, this significant improvement still needs to be evaluated carefully by considering the economic feasibility aspect, because PCFDs can increase the design complexity, weight penalty and manufacturing cost of LVAWT. Furthermore, it is essential to design and evaluate the effectiveness of PFCDs using a full VAWT configuration by considering the blade rotating effects and blade-to-blade interactions. Finally, evaluation of PFCDs needs to be performed at all ranges of tip speed ratios (TSRs) operation conditions, as there are clear evidences on the correlation between LVAWT performance and different range of TSRs.

This study presents two auxiliary variable-based identification algorithms for uncertain-input models. The auxiliary variable-based least squares algorithm can obtain unbiased parameter estimates by introducing suitable auxiliary variable vectors. Furthermore, an auxiliary variable-based recursive least squares algorithm is proposed to reduce the computational efforts. To validate the framework and algorithms developed, it has conducted a series of bench tests with computational experiments. The simulated numerical results/plots are consistent with the analytically derived results in terms of the feasibility and effectiveness of the proposed procedure.

This study aims to determine the effect of corporate governance and finance on mergers and acquisitions and to use human capital efficiency as a moderating variable. This research theoretically uses the theory of corporate control. The research sample is companies that carry out merger and acquisition activities and have been listed on the IDX in 2017-2021. The analytical method used was logistic regression and moderated regression analysis (MRA). The results showed that the size of the board of directors, institutional shareholders, and foreign ownership had a significant positive effect on mergers and acquisitions. Human capital efficiency is able to moderate the relationship between institutional shareholders and cash dividends on mergers and acquisitions. Keywords: Merger and Acquisition; Corporate Governance; Human Capital Efficiency

Comparison study of unsteady Reynolds-averaged Navier-Stokes (URANS) and hybrid RANS-LES models is carried out for predicting the performance of three-straight-bladed vertical axis wind turbine operating within tip speed ratios (TSRs) ranges of (1.44–3.3). The evaluation is focused on power coefficient, moment coefficient and vortex structure generation, growth and transportation predictions. It was found that URANS turbulence modelling is sufficient for averaged power coefficient prediction and specific range of TSR evaluation, and it also benefits from short simulation run time. To further evaluate flow field details and to understand the underlying flow physics such as dynamic stall behaviour, hybrid RANS-LES turbulence modelling is necessary. Comparing between hybrid models adopted, stress-blended eddy simulation based on transition shear-stress transport (TSST) model has achieved an overall better performance, such as a reduction of simulation discrepancy by 50% in low TSRs range compared to TSST turbulence model. In both medium and high TSRs ranges, the modelling discrepancies are less than 3% compared to TSST turbulence models at about 25% extra computational time. Furthermore, in high TSRs range, hybrid RANS-LES models are able to predict the appearance of vortex shedding at high azimuthal angles (θ ≥ 180°) for which URANS models failed to capture.

Purpose The aim of this paper is to assess the ability of a stress-blended eddy simulation (SBES) turbulence model to predict the performance of a three-straight-bladed vertical axis wind turbine (VAWT). The grid sensitivity study is conducted to evaluate the simulation accuracy. Design/methodology/approach The unsteady Reynolds-averaged Navier–Stokes equations are solved using the computational fluid dynamics (CFD) technique. Two types of grid topology around the blades, namely, O-grid (OG) and C-grid (CG) types, are considered for grid sensitivity studies. Findings With regard to the power coefficient (Cp), simulation results have shown significant improvements of predictions using compared to other turbulence models such as the k-e model. The Cp distributions predicted by applying the CG mesh are in good agreement with the experimental data than that by the OG mesh. Research limitations/implications The current study provides some new insights of the use of SBES turbulence model in VAWT CFD simulations. Practical implications The SBES turbulence model can significantly improve the numerical accuracy on predicting the VAWT performance at a lower tip speed ratio (TSR), which other turbulence models cannot achieve. Furthermore, it has less computational demand for the finer grid resolution used in the RANS-Large Eddy Simulation (LES) “transition” zone compared to other hybrid RANS-LES models. Originality/value To authors’ knowledge, this is the first attempt to apply SBES turbulence model to predict VAWT performance resulting for accurate CFD results. The better prediction can increase the credibility of computational evaluation of a new or an improved configuration of VAWT.

Oil scavenge flow in aero-engine bearing chamber remains largely a challenging problem for many engine designers. Research campaign on scavenge flow has been conducted by G2TRC – Gas Turbine and Transmissions Research Centre (previously Rolls Royce University Technology Centre in Gas Turbine Transmission Systems) at the University of Nottingham. It was recognized that a deep sump performs better than shallower one due to its ability to “shield” the collected oil in the sump from the shaft windage thus reducing the amount of oil being picked up by the bulk air rotation. However, such a deep sump design cannot be employed in some engines and especially at certain locations where space is limited. A parametric study combined with phenomenological approach on shallow sump geometry has been conducted and presented in the previous publication where a certain optimized shallow sump variant was proposed depending on whether the flow in the chamber is wall film dominated or airborne droplets dominated. The parametric phenomenological approach was employed since it can be done relatively quicker than typical data gathering through an experiment. However the approach relies on qualitative interpretation of the flow features, and its application in bearing chamber flow research has never been validated before. This paper presents the results of quantitative measurements of residence volumes of an optimized shallow sump variant identified in the parametric phenomenological study. Comparison was then made with the residence volumes of some existing engine sumps. It was found that the optimized shallow sump for wall film dominated flow has lower residence volumes compared to some existing engine sumps. In some cases, the residence volume can be reduced by up to 75%. An optimized shallow sump variant for airborne droplets dominated was also identified in the previous parametric phenomenological study, although the residence volume measurement is yet to be conducted. The optimized shallow sump for wall film dominated flow was also identified as a good sump regardless of the flow regime. However when it was tested in airborne droplets dominated flow, its residence volumes are higher than some of the existing engine sumps. This highlights the importance of considering the flow regime in the bearing chamber in any attempt to optimize a sump geometry.

Implementation of corporate governance is expected to provide prosperity and welfare for shareholders. This study intended to analyze the impact of board size and audit quality proxies from corporate governance on firm value. This study also uses managerial ownership which is proxies from ownership structure and also cash holdings to analyze deeper its impact on firm value. There were also three control variables: leverage, firm size and firm age. Companies listed in the Indonesia Stock Exchange in 2014 to 2018 were objects that supporting this research. Data collection utilizes purposive sampling method and selected according to the criteria of 448 companies. Companies that met the criteria were further tested using the panel regression method to analyze the existing influence between the independent variable and dependent variable. The findings obtained in this study indicate that there is no significant relationship between board size and audit quality on firm value. Meanwhile, managerial ownership and cash holdings prove that there is a significant positive correlation to firm value. Then for the control variable, leverage does not affect the value of the company, but the size and age of the company both have a significant positive effect on firm value.

Optimisation of Gurney flap (GF) geometries mounted on a three-straight-bladed vertical axis wind turbine (VAWT) is evaluated with computational fluid dynamics (CFD) solution and Taguchi method, considering the blade rotating effect at three tip speed ratios (TSRs) of low, medium and high ranges. A hybrid RANS-LES model applying stress-blended eddy simulation with transition shear-stress transport turbulence model is adopted. Results analysis confirms that GF geometry optimisation needs to consider multiple rotational blades rather than a single stationary one, owing to different optimum GF geometries and their performances at a different range of TSRs. It is found that VAWT with GF can significantly improve the power coefficient at low range TSRs (up to 233.19%), but it decreases with the increase of TSRs ranges (up to 69.94% and 41.36% at medium and high ranges of TSRs, respectively).

Penelitian ini dilatarbelakangi oleh program literasi di SDN Sendangmulyo 04 yang sudah mendapatkan prestasi nasional dalam mutu pendidikan. Sub fokus penelitian ini adalah: (a) bagaimana perencanaan; (b) bagaimana pengorganisasian; (c) bagaimana pelaksanaan; (d) bagaimana pengendalian sekolah dalam program literasi sekolah di SDN Sendangmulyo 04?, (e) bagaimana dengan minat baca di SDN Sendangmulyo 04?Objek penelitian ini adalah SDN Sendangmulyo 04 Semarang, dengan tujuan untuk mengetahui, mendiskripsikan, dan menganalisis manajemen pengelolaan literasi sekolah di SDN sendangmulyo 04. Metode pengumpulan data dilaksanakan dengan cara wawancara, observasi langsung, dan dokumentasi melalui metode studi kasus. Analisis dilakukan dengan melalui tiga alur kegiatan yaitu reduksi data, penyajian data, verivikasi data selanjutnya manarik kesimpulan.Hasil penelitian dapat disimpulkan bahwa manajemen literasi sekolah di SDN Sendangmulyo 04 dalam meningkatkan minat baca telah sesuai teori manajemen dan berjalan dengan baik: (a) perencanaan berjalan secara baik dengan menetapkan tujuan, menentukan sasaran program literasi, identifikasi potensi, dan merancang program, (b) pengorganisasian dengan menyusun tim yang melibatkan organisasi di sekolah dan sekaligus menyusun program-program kegiatan literasi, (c) pergerakkan telah berjalan dengan adanya bentuk-bentuk program kegiatan dan memberikan penghargaan kepada warga sekolah, (d) pengawasan dilakukan dengan baik dengan adanya monitoring langsung di masing-masing kegiatan literasi, menyusun program pengawasan literasi, dan tindak lanjut, dan (e) minat baca para siswa sudah baik dengan di dukung dengan sudut baca di kelas dan kunjungan di perpustakaan.

Recently, the Gurney Flap (GF) has been used to improve the performance of Horizontal Axis Wind Turbine (HAWT) by enhancing its lift coefficient. Compared to HAWT, research on GF application for Vertical Axis Wind Turbine (VAWT) is very limited. Moreover, most works studied a GF geometry attached to the trailing edge of a stationary airfoil, without considering the rotating effect experienced by VAWT. For this reason, a three-straight-bladed VAWT rotating blade with GF is studied by transient RANS simulation together with a stress-blended eddy simulation (SBES) turbulence model to investigate the GF height effect and the flow characteristics near the blade trailing edge. Results have shown that by introducing the blade rotating, an optimum GF height is found to be 3% of the blade chord, slightly higher than 2% chord in a stationary airfoil case. In addition, the presence of GF can delay deep stall of VAWT blades, thus eliminating negative instantaneous moment coefficient and improving the turbine performance.

Gas turbine aero-engines employ fast rotating shafts that are supported by bearings at several axial locations along the engine. Due to extreme load and heat, oil is injected to the bearings to aid lubrication and cooling. The oil is then shed to the bearing chamber before it is extracted out by a scavenge pump. Scavenging oil from the bearing chamber is challenging due to high windage induced by the fast rotating shafts as well as the two-phase nature of the flow. A deep sump has been found to increase scavenge performance due to its ability to shelter the pooled oil from the bulk rotating air flow thus minimizing two-phase mixing. However, in many cases, a deep sump is not an option due to conflicting space requirements. The space limitation becomes more stringent with higher bypass ratio engines as the core becomes smaller. Therefore, it is imperative to have a high performing shallow sump. However, shape modification of a shallow sump is too constrained due to limited space and, therefore, has minimal impact on the scavenge performance. This research presents several alternative concepts to improve scavenge performance of a generic baseline shallow sump by augmenting it with attachments or inserts. These augmentations attempt to exploit two known mechanisms for reducing the residence volume: momentum reduction and sheltering. The experimental results show that some augmentations are able to reduce the residence volume of a shallow sump by up to 50% or more in some cases.

Experimental research was conducted into a scooped rotor system that captures oil from a stationary jet and directs it through passages within the shaft to another axial location. Such a system has benefits for delivering oil via under-race feed to aeroengine bearings where direct access is limited. Oil capture efficiency was calculated for three jet configurations, a range of geometric variations relative to a baseline and a range of operating conditions. Flow visualization techniques yielded high-speed imaging in the vicinity of the scoop leading edge. Overall capture efficiency depends on the amount of oil initially captured by the scoop that is retained. Observation shows that when the jet hits the tip of a scoop element, it is sliced and deflected upward in a “plume.” Ligaments and drops formed from this plume are not captured. In addition, some oil initially captured is flung outward as a consequence of centrifugal force. Although in principle capture of the entire supply is possible over most of the shaft speed range, as demonstrated by a simplified geometric model, in practice 60–70% is typical. Significant improvement in capture efficiency was obtained with a lower jet angle (more radial) compared to baseline. Higher capture efficiencies were found where the ratio of jet to scoop tip speed was lower. This research confirms the capability of a scoop system to capture and retain delivered oil. Additional numerical and experimental work is recommended to further optimize the geometry and increase the investigated temperature and pressure ranges.