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Iman Santoso
Jurnal Akuntansi dan Keuangan , 2004,
Abstract: Economic globalization impacts to the increase of international transactions. The Company does not boundary their operation within their county anymore, but also extends their business performance abroad and may become multinasional and transnational typed of enterprise. The company then will be operating through its affiliates and branchs in many countries. This brings a consequence of a transfer pricing arrangement in their inter-group transactions. Transfer pricing could be conducted among others with taxes motivation, in which the main objective is to transfer the tax burden from the higher rated country to the lower rate jurisdiction. Under this circumstance, some countries may have losses the potential taxes revenue because of such transfer mechanism. To anticipate the conditions outlined above, Indonesian Tax Law introduces a transfer pricing resolution so called Advance Pricing Agreements (APA). APA are short of agreement betwen the tax authority and the tax payers on the reasonable (fair) selling prices of the product that has been concluded to the parties who has special relationship to justify that the transactions are arms length. Abstract in Bahasa Indonesia : Globalisasi ekonomi telah membawa dampak semakin meningkatnya transaksi internasional. Perusahaan tidak lagi membatasi operasinya hanya di negara sendiri, tetapi merambah ke mancanegara dan menjadi perusahaan multinasional dan transnasional. Perusahaan-perusahaan ini beroperasi melalui anak perusahaan dan cabang-cabangnya di banyak negara. Akibatnya, timbul harga transfer yang disebut transfer pricing karena adanya transaksi antarmereka. Transfer pricing dapat dilakukan dengan motivasi pajak, yang bertujuan menggeser beban pajak dari negara dengan tarif pajak tinggi ke negara dengan tarif pajak rendah. Pergeseran ini diyakini dapat menghilangkan potensi penerimaan pajak suatu negara. Untuk mencegah praktek transfer pricing dengan motivasi pajak ini, Undang-Undang Pajak Penghasilan Indonesia mengatur tentang Advance Pricing Agreement, yang adalah kesepakatan harga antara Wajib Pajak dengan aparat pajak mengenai harga jual wajar atas produk yang dihasilkannya kepada pihak-pihak yang mempunyai hubungan istimewa. Kata kunci: transfer pricing, advance pricing agreement, special relationship, arms length principle.
Institutional Barriers of Low Carbon Development Planning in Indonesian Small Cities  [PDF]
Hendricus Andy Simarmata, Adriadi Dimastanto, Soly Iman Santoso, Dharma Kalsuma
Low Carbon Economy (LCE) , 2014, DOI: 10.4236/lce.2014.53011
Abstract: Recently, building low carbon development pathway becomes a mandatory task for many big cities through spatial planning. For a small city that still has many green areas, it assumed that the mainstreaming process of low carbon development into spatial planning is easier. However, studies that explore planning challenges of small cities in building a pathway of low carbon development is still limited. This study aims to examine the mainstreaming process of low carbon development strategies into the spatial planning through three case studies of Indonesian small cities. The quantitative and qualitative data collected from the fieldwork in three small cities: Kasongan, fromJuneto December 2010; Merauke, fromJuneto December 2011; and Sendawar, from January to June 2013. We argue that the small cities, which assumed have main potential carbon storage, in fact, have also the extensive carbon emission. They have the institutional barriers, including the limited knowledge on the economic opportunities of low carbon development, the lack of technicalcapacity of local government in implementing low carbon planning process, and the inadequate data to support the planning method. The leadership of Mayor is crucial in opening the barriers, but not to create the pathway yet. Therefore, we suggest that providing technical support of low carbon development, strengthening institutional capacity, and empowering the local community would optimize the mainstreaming process.
The lipolytic activity of Rhizopus microsporus var rhizopodiformis isolat UICC No. 6
Iman Santoso,Sitaresmi,Doni Prayudi,Kudin
Makara Seri Sains , 2002,
Abstract: A study was carried out to examine the effect of peptone concentration (2,5% or 5%), inoculum concentration (0,1%, 0,5% or 1%) and incubation period (0 – 96 hours, interval 12 hours) on the lipolytic activity of Rhizopus microsporus var rhizopodiformis isolat UICC No. 6. Fermentation was done using the basal medium from Samad and the lipolytic activity on olive oil substrate was measured employing titration method with 0,05M NaOH. Lipolytic activity is expressed as unit/ml and one unit is defined as 1 Ωmol fatty acid liberated per minute. Results show that optimum lipolytic activity was obtained from 1 % inoculum, 5% peptone after 72 hours incubation period.
Self-consistent iteration procedure in analyzing reflectivity and spectroscopic ellipsometry data of multilayered materials and their interfaces
Teguh Citra Asmara,Iman Santoso,Andrivo Rusydi
Physics , 2015, DOI: 10.1063/1.4897487
Abstract: For multilayered materials, reflectivity depends on the complex dielectric function of all the constituent layers, and a detailed analysis is required to separate them. Furthermore, for some cases, new quantum states can occur at the interface which may change the optical properties of the material. In this paper, we discuss various aspects of such analysis, and present a self-consistent iteration procedure, a versatile method to extract and separate the complex dielectric function of each individual layer of a multilayered system. As a case study, we apply this method to LaAlO$_{3}$/SrTiO$_{3}$ heterostructure in which we are able to separate the effects of the interface from the LaAlO$_{3}$ film and the SrTiO$_{3}$ substrate. Our method can be applied to other complex multilayered systems with various numbers of layers.
Archaeal Life on Tangkuban Perahu- Sampling and Culture Growth in Indonesian Laboratories
HAYATI Journal of Biosciences , 2012,
Abstract: The aim of the expedition to Tangkuban Perahu, West Java was to obtain archaeal samples from the solfatara fields located in Domas crater. This was one of the places, where scientists from the University of Regensburg Germany had formerly isolated Indonesian archaea, especially Thermoplasma and Sulfolobus species but not fully characterized. We collected five samples from mud holes with temperatures from 57 to 88 oC and pH of 1.5-2. A portion of each sample was grown at the University of Regensburg in modified Allen’s medium at 80 oC. From four out of five samples enrichment cultures were obtained, autotrophically on elemental sulphur and heterotrophically on sulfur and yeast extract; electron micrographs are presented. In the laboratories of Universitas Indonesia the isolates were cultured at 55-60 oC in order to grow tetraetherlipid synthesizing archaea, both Thermoplasmatales and Sulfolobales. Here, we succeeded to culture the same type of archaeal cells, which had been cultured in Regensburg, probably a Sulfolobus species and in Freundt’s medium, Thermoplasma species. The harvested cells are documented by phase contrast microscope equipped with a digital camera. Our next steps will be to further characterize genetically the cultured cells from Tangkuban Perahu isolates.
Santoso Santoso
Bulletin of Health Research , 2012,
Abstract: Malaria is still a public health problem in Ogan Komering Ulu (OKU) Regency. The treatment of malaria for Plasmodium falciparum in the OKU regency has been using artesdiaquine since 2007 and for Plasmodium vivax in 2009. The purpose of this study was to assess the effectiveness Artesdiaquine as anti-malarial drugs and the side effects of therapeutic. This research was conducted using an observational surveys, in P falciparum and P. vivax patient, by examination and observation of subjects during 28 days, in 0 day (DO), first day (Dl), 2nd (D2), 3th (D3), 7th (D7), 14th (DI4), 21th (D21) and 28th day (D28). Theraphy of Artesdiaquine on DO, Dl and D2 (10 mg/kg amodiaquine and 4 mg/kg artesunate), while primaquine on DO (0.75 mg/kg) for P falciparum patient and DO-DI4 (0.25 mg/kg) for P.vivax patient. The side effects observed on DO, Dl , D2 and D3, while the assessment of drug efficacy after D28. The results showed that efficacy of Artesdiaquine-antimalarial drugs combinations for P.vivax patients has good (100%), but in P falciparum patients only 87% with criteria of Adequate Clinical and Parasitological Response (A CPR). Plasmodium falciparum patient with early treatment failure (ETF) were found in 3 people (13%). The side effects of artesdiaquine were dizziness, nausea, vomiting and stomach. Patients P falciparum who did not experience medication side effects as many as 5 of 23 patients (21.7%). While in P.vivax patients were 2 of 12 patients (16.7%). Clinical symptom in P. vivax patients higher than P falciparum patients. Artesdiaquine more effective to treatment P. vivax than P falciparum patients. Side effect of treatment anti malarial higher in P falciparum than P. vivax patients.
Optical conductivity study of screening of many-body effects in graphene interfaces
Pranjal Kumar Gogoi,Iman Santoso,Surajit Saha,Sihao Wang,Antonio H. Castro Neto,Kian Ping Loh,T. Venkatesan,Andrivo Rusydi
Physics , 2012, DOI: 10.1209/0295-5075/99/67009
Abstract: Theoretical studies have shown that electron-electron (e-e) and electron-hole (e-h) interactions play important roles in many observed quantum properties of graphene making this an ideal system to study many body effects. In this report we show that spectroscopic ellipsometry can enable us to measure this interactions quantitatively. We present spectroscopic data in two extreme systems of graphene on quartz (GOQ), an insulator, and graphene on copper (GOC), a metal which show that for GOQ, both e-e and e-h interactions dominate while for GOC e-h interactions are screened. The data further enables the estimation of the strength of the many body interaction through the effective fine structure constant, $\alpha_{g}^{*}$. The $\alpha_{g}^{*}$ for GOQ indicates a strong correlation with an almost energy independent value of about 1.37. In contrast, $\alpha_{g}^{*}$ value of GOC is photon energy dependent, is almost two orders of magnitude lower at low energies indicating very weak correlation.
Tunable optical absorption and interactions in graphene via oxygen plasma
Iman Santoso,Ram Sevak Singh,Pranjal Kumar Gogoi,Teguh Citra Asmara,Dacheng Wei,Wei Chen,Andrew T. S. Wee,Vitor M. Pereira,Andrivo Rusydi
Physics , 2013, DOI: 10.1103/PhysRevB.89.075134
Abstract: We report significant changes of optical conductivity in single layer graphene induced by mild oxygen plasma exposure, and explore the interplay between carrier doping, disorder, and many-body interactions from their signatures in the absorption spectrum. The first distinctive effect is the reduction of the excitonic binding energy that can be extracted from the renormalized saddle point resonance at 4.64 eV. Secondly, the real part of the frequency-dependent conductivity is nearly completely suppressed below an exposure-dependent threshold in the near infrared range. The clear step-like suppression follows the Pauli blocking behaviour expected for doped monolayer graphene. The nearly zero residual conductivity at frequencies below 2Ef can be interpreted as arising from the weakening of the electronic self-energy. Our data shows that mild oxygen exposure can be used to controlably dope graphene without introducing the strong physical and chemical changes that are common in other approaches to oxidized graphene, allowing a controllable manipulation of the optical properties of graphene.
Yahya Yahya,Santoso Santoso
Bulletin of Health Research , 2013,
Abstract: Filariasis endemicity research in District Pemayung, Batanghari Regency Post-Mass Drug Administration Phase III has been implemented. The study aims to determine the prevalence of filariasis, microfilaria worm species, the periodicity, reservoir determination and evaluate the results of mass treatment activities that have been 3 times. The number of people who checked their blood preparation for the examination as many as 538. Blood sampling for the periodicity of the parasite examinations performed on 4 persons, each carried out blood sampling every 2 hours for 24 hours. People microfilariae with microfilariae positive number as many as 8 people to rate microfilariae (Mf rate) 1.5%.. The highest parasite density of 17.493 per 20 cu mm of blood occurred at 1:00 am and decresing to 0,415 per 20 cu mm of blood at 07.00 am. The parasite was found in sub periodic nokturna 3 subjects and 1 subject was found only be found in the morning and afternoon. The results of examination of 12 cats and two monkeys were found two positive cats with Brugia malayi microfilariae. Cats that were examined and the positive was one house cat and one stray cat). The conclusion from this study showed that filariasis was still endemic with periodicity of microfilariae was sub periodic nokturna and was zoonotic. Recommendations of this study was that mass treatment was done by giving the drug directly and took medicine in front of the officers, examination and treatment of microfilariae positive cats. Key words: microfilariae rate, periodicity, Brugia malayi, reservoir. Abstrak Submit : 28-03-2012 Review : 04-04-2012 Review : 11-06-2012 revisi : 29–08-2012 Penelitian untuk menentukan tingkat endemisitas filariasis di wilayah Kecamatan Pemayung, Kabupaten Batanghari Pasca Pengobatan Massal Tahap III telah dilaksanakan. Penelitian bertujuan untuk mengetahui prevalensi filariasis, mengetahui spesies cacing mikrofilaria, periodisitas mikrofilaria dan pemeriksaan reservoir serta mengevaluasi hasil kegiatan pengobatan massal yang sudah 3 kali dilakukan. Jumlah penduduk yang diperiksa sediaan darahnya untuk pemeriksaan mikrofilaria sebanyak 538 orang. Pengambilan darah untuk pemeriksaan periodisitas parasit dilakukan terhadap empat orang, masing-masing dilakukan pengambilan darah setiap 2 jam sekali selama 24 jam. Jumlah positif mikrofilaria sebanyak 8 orang dengan Mikrofilaria rate (Mf rate) 1,5%. Kepadatan mikrofilaria tertinggi 17,493 per 20 cu mm darah terjadi pada pukul 01.00 WIB dan menurun menjadi 0,415 pada pukul 07.00 WIB.Mikrofilaria bersifat sub periodik nokturna
Intragastric Balloon (BIB) for the Management of Obesity, Report on the First Egyptian Experience  [PDF]
Hossam Ghoneim, Iman Hamza
Open Journal of Gastroenterology (OJGas) , 2014, DOI: 10.4236/ojgas.2014.48043
Abstract: Introduction: The bioenteric balloon (BIB) is widely applied in the management of obesity. Aim of the work: This is a report on the efficacy and safety of BIB®; device in the first 101 Egyptian cases. Methods: Patients referred for BIB between January 2011 till December 2012 were evaluated retrospectively. BIB was inserted for 6 months according to predetermined inclusion and exclusion criteria. Results: In 101 cases, 17 cases were males (16.8%) and 84 cases were females (83.2%), mean age 33.2 (±10.44) years, mean BMI 35.9 (±4.65) kg/m2. None of the patients exhibited balloon migration or perforation. The balloon was removed upon request in 3 patients due to exaggerated intolerance (2.9%). The mean weight loss was 15.5 kg (±4.67), mean EWL 64.12% (±23.48%). The mean BMI at extraction was 29.7 kg/m2 (±4.48) with a BMI loss of 6.2 kg/m2 (±2.0). 87 patients (88.7%) achieved target EWL (32.1% of excess weight), and 87 patients lost >12.2% of their basal weight (88.7%). 70 patients achieved BMI loss >5.7 kg/m2 (71.4%). Conclusion: BIB achieves acceptable success with minimal complications. In further long term, prospective studies are needed to evaluate obesity related comorbidities when using such modality and to compare it to other available devices.
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