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"Konsep dan ketentuan arm's length terdapat dalam akuntansi dan perpajakan. Akuntansi menggunakannya dalam aspek penilaian elemen laporan keuangan melalui penggunaan nilai wajar (fair value). Sedangkan perpnjakan menggunakan konsep dan ketentuan tersebut dalam penanganan aspek perpajakan pada transaksi antar pihak yang memiliki hubungan istimewa, yaitu sebagai dasar penentuan harga wajar (arm's length price).Penelitian ini bertujuan untuk menganalisis keselarasan nilai wajar menurut IASIIFRS dengan harga wajar menurut OECD Transfer Pricing Guidelines dan ketentuan pajak Indonesia. Di sarnping itu, penelitian ini juga bertujuan untuk menganalisis kelayakan nilai wajar IASIIFRS sebagai dasar penentuan harga transfer plant dan equipmet untuk tujuan perpajak:an, berdasarkan kriteria akuntansi pajak.Untuk mendeskripsikan, meneliti dan menjawab permasalahan, paradigma yang digunakan adalah positivisme dengan pendekatan mixed method. Hasil penelitian ini menunjukan bahwa terdapat beberapa bagian pada nilai wajar IAS/lFRS yang dapat selaras dengan harga wajar menurut OECD TP Guidelines dan ketentuan pajak Indonesia, khususnya yang berkaitan dengan penilaian plant dan equipment.

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Ann's length concepts and rules could be found in accounting and taxation. Accounting applies the concept and rule by using fair value (FV) in valuation of financial report elements. On the other hand, taxation applies arm's length to resolve tax aspect in transaction between associated enterprises.The first aim of research is to analyse conformity between fair value of IAS/IFRS and ann's fength price of OECD TP Guidelines and Indonesia Tax Rule) in plant and equipment valuation in transfer pricing. The second aim is to analyse acceptability of using IAS/IFRS fair value for tax purpose in transfer pricing, based on tax accounting criterias.This research based on positivism paradigm and applies mixed method approach to desribe, study and answer the problem. The research findings are, some concepts and techniques of IAS/IFRS fair value could conform with ann's length price of OECD TP Guidelines and Indonesia Tax Rules. Besides, IASIIFRS fair value could be used as transfer price of plant and quipment for tax purpose, based on some criterias of tax accounting."

"Information on genetic divergence of inbred lines and performance of the hybrids developed from the lines is a great value in maize hybrid program. A study was conducted to evaluate genetic diversity of six QPM and five normal maize inbred lines, to determine the relationship between genetic distance based on SSR markers and the grain yield of single cross hybrid, and to get information promising hybrid from the single cross of QPM hybrid. Twenty four polymorphic primers that covered the 10 maize chromosomes were used to fingerprint the lines, detecting in 94 alleles (average of 3.9 and a range of 2-6 alleles per locus). Genetic divergences were determined using the Jaccard’s similarity coefficient, and a dendrogram was constructed using the UPGMA. Cluster analysis divided the inbreds into two clusters that were confirmed by principal coordinate analysis. Two promising QPM hybrids that are crossed from different heterotic group were found. The estimated value of simple correlations (r) of GDs with the gain yield of single cross hybrid was negatif (-0.07). There is a need to conduct more field trials to obtain more accurate correlations, particularly in a practical utility for predicting maize hybrid performance for grain yield."

"Masyarakat beberapa negara seperti India, Pakistan dan Yunani menggunakan bunga teratai (Nelumbo nucifera Gaertn.) untuk mengobati penyakit jantung secara tradisional. Diduga bagian tanaman ini berkhasiat sebagai kardiotonik. Penggunaan obat tradisional umumnya didasarkan pada pengalaman empirik walaupun belum dibuktikan secara ilmiah. Ekstrak daun mahkota teratai telah diuji pengaruhnya terhadap gelombang T EKG dan frekuensi denyut jantung tikus putih jantan strain LMR, turunan Wistar. Pengujian ekstrak tersebut, dilakukan dengan cara menyuntikkan 1 ml larutan ekstrak tersebut secara intravena pada tikus. Kemudian efeknya dideteksi dengan elektrokardiograf, setelah 5 menit penyuntikan. Penelitian ini memberikan hasil sebagai berikut; ekstrak daun mahkota teratai meningkatkan amplitudo gelombang T EKG tikus serta meningkatkan frekuensi denyut jantungnya."

"ABSTRAKThe data given in the literature published during 1976-1986 concerning antimicrobial activities of essential oils are treated from an experimental point of view and with regard to a possible practical application. Attention is paid to four factors which are important when testing essential oils: the assay technique; the growth medium; the micro-organism; the essential oil."

"Shorea atau yang dikenal sebagai meranti merupakan genus utama famili dipterocarpaceae.Masyarakat banyak menggunakan tumbuhan ini sebagai bahan bangunan ...."

"Lidah buaya (Aloe vera) is an Indonesian plant used as herbal medicine.The aim of this study was to to identity the enzymatic antioxidant activity and its potency as an antihaemolytic....."

"Di Desa Karangtengah , tanaman obat jenis rimpang , khususnya kunyit, jahe temu lawak , dan kencur dapat dijumpai dilahan pekarangan , kebun, tegal dan lahan hutan..."

"[ABSTRAKDalam operasi migas di Indonesia, pemeliharaan merupakan faktor penting untukmenjaga agar produktivitas kilang mencapai target yang diharapkan, hal ini dapatdicapai apabila perusahaan sudah menerapkan manajemen pemeliharaan yangbaik dari perencanaan sampai penilaian kinerja. Disamping itu tujuan dari suatuperusahaan dan proses produksi adalah kelangsungan operasi produksi sehinggamencapai produktivitas yang tinggi. Produktivitas Kilang yang dicapai oleh PT. Xadalah sebesar 93%, hal ini disebabkan karena penghentian operasi tidakterencana (unplanned shutdown) dan perencanaan yang kurang tepat. KondisiManajemen Pemeliharaan di PT. X adalah dalam tahapan AVERAGE / Rata-Rata.Dimana dalam praktiknya PT. X telah melakukan identifikasi dan penilaianlengkap terhadap organisasi, menentukan potensi pengembangan,mengembangkan strategi Peningkatan Keandalan serta mendapatkan komitmendari manajemen puncak untuk mengembangkan pemeliharaan ke arah prediktif.Berdasarkan hasil analisa didapatkan bahwa dengan Manajemen Pemeliharaanyang baik maka kerusakan dapat dieliminasi (eliminate breakdown) dan pekerjaanterencana dapat dioptimasi (optimize planned) sehingga mendukung pencapaianProduktivitas Kilang yang lebih tinggi. Sehingga Kinerja Pemeliharaan memilikipengaruh yang KUAT terhadap Produktifitas Kilang.

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ABSTRACT

In the oil and gas operations in Indonesia, maintenance is an important factor to

keep the plant productivity reached the expected target, this can be achieved if the

company is already implementing good maintenance management from planning

to performance evaluation. Besides, the goal of an enterprise and the production

process is continuity of production operations so as to achieve high productivity.

Planty productivity achieved by PT. X is at 93%, this was due to unplanned

shutdowns and the lack of proper planning. Conditions of Maintenance

Management in PT. X is in AVERAGE stage. Where in practice PT. X has already

identify and complete assessment of the organization, determine the potential for

development, develop strategies Improved Reliability and get a commitment from

top management to develop towards predictive maintenance. Based on the

analysis found that the Maintenance Management is good then the damage can be

eliminated (Eliminate breakdown) and planned work can be optimized (optimize

planned) so as to support the achievement of higher refinery productivity. So that

the maintenance performance has a strong influence on plant productivity.

Keywords:, In the oil and gas operations in Indonesia, maintenance is an important factor to

keep the plant productivity reached the expected target, this can be achieved if the

company is already implementing good maintenance management from planning

to performance evaluation. Besides, the goal of an enterprise and the production

process is continuity of production operations so as to achieve high productivity.

Planty productivity achieved by PT. X is at 93%, this was due to unplanned

shutdowns and the lack of proper planning. Conditions of Maintenance

Management in PT. X is in AVERAGE stage. Where in practice PT. X has already

identify and complete assessment of the organization, determine the potential for

development, develop strategies Improved Reliability and get a commitment from

top management to develop towards predictive maintenance. Based on the

analysis found that the Maintenance Management is good then the damage can be

eliminated (Eliminate breakdown) and planned work can be optimized (optimize

planned) so as to support the achievement of higher refinery productivity. So that

the maintenance performance has a strong influence on plant productivity.

Keywords:]"