Petra Christian University

About: Petra Christian University is a education organization based out in Surabaya, Indonesia. It is known for research contribution in the topics: Population & Customer satisfaction. The organization has 2412 authors who have published 2893 publications receiving 10429 citations.

Corporate Social Responsibility Policies and Value Creation: Does Corporate Governance and Profitability Mediate That Relationship?

Abstract: With a purpose to give a deep understanding relating to the manifestation of social responsibilities practices among Indonesian companies, this paper reflects the relationship of corporate social responsibility (CSR), corporate profitability (CP), value creation (VC) and good corporate governance (GCG). Kinder, Lydenberg, and Dominis (KLD) measurement approach is used in this study to measure the social responsibility practices as this gives cross-border analysis of social responsibility. Corporate Profitability captures return on assets which is accounting-based measurement, whereas value creation explains the economic value added which is shareholder-based measurement. Structural Equation Model (SEM) analysis is conducted for Indonesian listed companies which appeared in Corporate Governance Perception Index (CGPI). The empirical result suggests that CSR serves as a tool in assisting shareholders value and performance. Accordingly, firms should incorporate CSR practices to enhanced its strategic investment and sustain a strong relationship with its stakeholders. Subsequently, management should also take concern of having good corporate governance in order to improve companys performance by supervising and monitoring of the companys operation, ensure the fulfillment to the stakeholders interest. This paper presents fresh insights into applications of corporate social responsibility principles and corporate governance in Indonesia context that has not received systematic attention and consideration in the literature

Electrical load time series data forecasting using interval type-2 fuzzy logic system

Abstract: This paper describes about electrical load time series data forecasting using interval type-2 fuzzy logic system. This interval type-2 fuzzy logic is used as the method to forecast electrical load in East Java-Bali area from January until March 2007. The training data used in this research are electric load data from September 2005 until December 2006. The structure of Interval Type-2 Fuzzy Logic used in this research, has three fuzzy sets per input with uncertain mean Gaussian membership function. The number of input varies from two until five inputs in order to predict single output value. Steepest descent training algorithm is used to train interval type-2 fuzzy logic system. The training process was done by adjusting the used parameter so that this system can produce an output with minimum error. Experimental result showed that the interval type-2 fuzzy logic system could forecast East Java-Bali's electrical load data well with the best root mean square error value of 0.082691. This was resulted from the experiment using 2 inputs, variance value of 0.2, and learning rate of 0.4.

Aspek perpajakan dalam praktek transfer pricing

Abstract: Transfer pricing is defined as a special price for sale that is used in exchange of interdivisional to record the revenue of the selling division and expense of the buying division. The main goal of transfer pricing is to evaluate and measure the performance of a company. But transfer pricing is often used by multinational companies to minimize tax paid through the re-engineering of price transferred among divisions. The key to a successful practice of transfer pricing from tax standpoint is the existence of related parties transactions. Related parties is relationship between one company with other company and this relationship happens because of such relationship between each company does not exist naturally.To regulate the tranfer pricing practice, the regulations govern the authority to realocate transfer price among divisions that have related parties transactions. Abstract in Bahasa Indonesia : Transfer pricing didefenisikan sebagai suatu harga jual khusus yang dipakai dalam pertukaran antardivisional untuk mencatat pendapatan divisi penjual (selling division) dan biaya divisi pembeli (buying division). Tujuan utama dari transfer pricing adalah mengevaluasi dan mengukur kinerja perusahaan. Tetapi sering juga transfer pricing digunakan oleh perusahaan-perusahaan multinasional untuk meminimalkan jumlah pajak yang dibayar melalui rekayasa harga yang ditransfer antardivisi. Kunci utama keberhasilan transfer pricing dari sisi pajak adalah adanya transaksi karena adanya hubungan istimewa. Hubungan istimewa merupakan hubungan kepemilikan antara satu perusahaan dengan perusahaan lain dan hubungan ini terjadi karena adanya keterkaitan satu pihak dengan pihak lain yang tidak terdapat pada hubungan biasa. Untuk mengatur transfer pricing ini, undang-undang memberikan kewenangan kepada pihak fiskus untuk menentukan kembali jumlah harga transfer antar pihak-pihak yang mempunyai hubungan istimewa. Kata kunci: transfer pricing, hubungan istimewa, perusahaan multinasional, perpajakan.

Appraising the sonic environment of urban parks using the soundscape dimension of visually impaired people

Abstract: The study aimed to investigate the specific soundscape dimension of visually impaired people and to learn about the possibly unique soundscape dimension elicited by the hearing sense alone. The sou...