Search results for: B. Santoso

Authors: Eko Budi Santoso

Abstract:

There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14

Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics

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Authors: B. Santoso, B. Tj. Hariadi, H. Abubakar

Abstract:

The aim of the experiment was to evaluate the effect of probiotic addition in concentrate on fermentation characteristics and in vitro nutrient digestibility of the grass Pennisetum purpureophoides. Two strains lactic acid bacteria (LAB) i.e Lactobacillus plantarum and Lactobacillus acidhophilus, and one strain yeast of Saccharomyces cerevisiae were used as probiotic. The probiotics was added at 2% and 4% (v/w) in the concentrate. The result showed the concentrate containing between 1.5 × 106 and 3 × 107 CFU/g of lactic acid bacteria and 3 × 103 CFU/g of S. cerevisiae. The DM, OM and NDF digestibility were higher (P<0.01) in grass substrate with concentrate than in grass alone. Addition of probiotic in concentrate increased (P<0.01) DM, OM and NDF compared to concentrate without probiotic. Total VFA and propionic acid concentrations were higher (P<0.01) in grass substrate with concentrate than in grass alone. Concentration of acetic acid decreased (P<0.01) in grass substrate with concentrate than in grass substrate alone. Addition of L. plantarum and L. acidophilus and S. cerevisiae in concentrate increased (P<0.01) propionic acid concentration. It was concluded that addition of probiotic in concentrate increased propionic concentration and in vitro nutrient digestibility.

Keywords: by-products, concentrate, digestibility, probiotics

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

Abstract:

This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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Authors: Aditya Setyo Rahman, Dwikorita Karnawati, Muzli, Dadang Permana, Sigit Pramono, Fajri Syukur Rahmatullah, Oriza Sativa, Moehajirin, Edy Santoso, Nur Hidayati Oktavia, Ardian Yudhi Octantyo, Robby Wallansha, Juwita Sari Pradita, Nur Fani Habibah, Audia Kaluku, Amelia Chelcea, Yoga Dharma Persada, Anton Sugiharto

Abstract:

Earthquake vibrations on the surface are not only affected by the magnitude of the earthquake and the distance from the hypocenter but also by the characteristics of the local soil. Variations and changes in soil characteristics from the depth of the bedrock to the surface can cause an amplification of earthquake vibrations that also affect the impact they may have on the surface. Soil characteristics vary widely even at relatively close distances, so for earthquake hazard mapping in cities with earthquake threats, it is necessary to study the characteristics of the local soil on a detailed or micro-scale (microzonation). This study proposes seismic microzonation and liquefaction potential based on microtremor observations. We carried out 143 microtremor observations, and the observation sites were spread across all populated sub-districts in Bengkulu City; the results showed that the dominance of Bengkulu City had medium soil types with a dominant period value of 0.4 < T₀ < 0.6, and there was one location with soft soil characteristics in the river, shaved with T₀ > 0.6. These results correlate with the potential for liquefaction as indicated by a seismic vulnerability index (K𝓰) greater than 5.

Keywords: microtremor, dominant period, microzonation, seismic vulnerability index

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Authors: M. Hadi Bordbar, Matthew England, Alex Sen Gupta, Agus Santoso, Andrea Taschetto, Thomas Martin, Wonsun Park, Mojib Latif

Abstract:

Climate models generally simulate long-term reductions in the Pacific Walker Circulation with increasing atmospheric greenhouse gases. However, over two recent decades (1992-2011) there was a strong intensification of the Pacific Trade Winds that is linked with a slowdown in global surface warming. Using large ensembles of multiple climate models forced by increasing atmospheric greenhouse gas concentrations and starting from different ocean and/or atmospheric initial conditions, we reveal very diverse 20-year trends in the tropical Pacific climate associated with a considerable uncertainty in the globally averaged surface air temperature (SAT) in each model ensemble. This result suggests low confidence in our ability to accurately predict SAT trends over 20-year timescale only from external forcing. We show, however, that the uncertainty can be reduced when the initial oceanic state is adequately known and well represented in the model. Our analyses suggest that internal variability in the Pacific trade winds can mask the anthropogenic signal over a 20-year time frame, and drive transitions between periods of accelerated global warming and temporary slowdown periods.

Keywords: trade winds, walker circulation, hiatus in the global surface warming, internal climate variability

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Authors: S. Susanti, V. P. Bintoro, A. Setiadi, S. I. Santoso, D. R. Febriandi

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Meat is a foodstuff of animal origin. It is perishable because a suitable medium for bacterial growth. That is why meat can be a potential hazard to humans. Several ways have been done to inhibit bacterial population in an effort to prolong the meat shelf-life. However, aberration sometimes happens in the practices of meat preservation, for example by using chemical material that possessed strong antibacterial activity like formaldehyde. For health reason, utilization of formaldehyde as a food preservative was forbidden because of DNA damage resulting cancer and birth defects. Therefore, it is important to seek a natural food preservative that is not harmful to the body. This study aims to reveal the potency of cashew apple as natural food preservative by measuring its antibacterial activity and marinating effect on the bacterial growth of beef and chicken meat. Antibacterial activity was measured by The Kirby-Bauer method while bacterial growth was determined by total plate count method. The results showed that inhibition zone of 10-30% cashew apple extract significantly wider compared to 0% extract on the medium of E. coli, S. aureus, S. typii, and Bacillus sp. Furthermore, beef marinated with 20-30% cashew apple extract and chicken meat marinated with 5-15% extract significantly less in the total number of bacteria compared to 0% extract. It can be concluded that marinating with 5-30% cashew apple extract can effectively inhibit the bacterial growth of beef and chicken meat. Moreover, the concentration of extracts to inhibit bacterial populations in chicken meat was reached at the lower level compared to beef. Thus, cashew apple is potential as a natural food preservative.

Keywords: bacterial growth, cashew apple, marinating, meat

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Authors: Arda Bagus M, Yehezkiel Festian P, Budianto Santoso

Abstract:

The Tourism Area of Southern Malang is administratively located in the Regency of Malang, East Java Province, Indonesia and geographically is in a position between 112o17' - 112o57' E dan 7o44' - 8o26' S. Southern Malang consists of several sub-districts that directly borders with the Indian Ocean, such as Donomulyo, Bantur, Gedangan, Sumbermanjing, Tirto Yudo, and Ampel Gading. This area has a high geotourism potential because of the existence of geodiversity such as beaches, waterfalls, caves, and karst area. However, to the best of the authors’ knowledge, there is still no systematic data that informs the geotourism potentials to the public. The aim of this research is to complete the lack of data and then arrange it systematically so it can be used for both tourism and research purposes. Research methods such as field observation, literature study, and depth interview to local people have been implemented. Aspects reviewed by visiting the field are accommodation, transportation, and the feasibility of a place to be geotourism object. The primary data was taken in Sumbermanjing, Gedangan, Bantur, and Donomulyo sub-district. A literature study is needed to determine the regional geology of Southern Malang and as a comparison to new data obtained in the field. The results of the literature study show that southern Malang consists of three formations: Wonosari Formation, Mandalaka Formation, and River-swamps Sediment Formation with the age range of Oligocene to Quaternary. Depth interviews have been conducted by involving local people with the aim of knowing cultural-history in the research area. From this research, the geotourism object distribution map has been made. The map also includes Geotrek and basic geological information of each object. The results of this research can support the development of geotourism in Southern Malang.

Keywords: geodiversity, geology, geotourism, geotrek, southern Malang

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Authors: Cahya Wimar Wicaksono, Reynara Davin Chen, Alvian Kristianto Santoso

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Grasberg Cu-Au ore deposit as one of the biggest porphyry deposits located in Papua Province, Indonesia produced by several intrusion that restricted by Heavy Sulphide Zone (HSZ) in peripheral. HSZ is the rock that becomes the contact between Grassberg Igneous Complex (GIC) with sedimentary and igneous rock outside, which is rich in sulphide minerals such as pyrite ± pyrrhotite. This research is to obtain the characteristic of HSZ based on geotechnical, geochemical and mineralogy aspect and those implication for daily mining operational activities. Method used in this research are geological and alteration mapping, core logging, FAA (Fire Assay Analysis), AAS (Atomic absorption spectroscopy), RQD (Rock Quality Designation) and rock water content. Data generated from methods among RQD data, mineral composition and grade, lithological and structural geology distribution in research area. The mapping data show that HSZ material characteristics divided into three type based on rocks association, there are near igneous rocks, sedimentary rocks and on HSZ area. And also divided based on its location, north and south part of research area. HSZ material characteristic consist of rock which rich of pyrite ± pyrrhotite, and RQD range valued about 25%-100%. Pyrite ± pyrrhotite which outcropped will react with H₂O and O₂ resulting acid that generates corrosive effect on steel wire and rockbolt. Whereas, pyrite precipitation proses in HSZ forming combustible H₂S gas which is harmful during blasting activities. Furthermore, the impact of H₂S gas in blasting activities is forming poison gas SO₂. Although HSZ high grade Cu-Au, however those high grade Cu-Au rich in sulphide components which is affected in flotation milling process. Pyrite ± pyrrhotite in HSZ will chemically react with Cu-Au that will settle in milling process instead of floating.

Keywords: combustible, corrosive, heavy sulphide zone, pyrite ± pyrrhotite

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Authors: Harry B. Santoso, Lia Sadita, Firlia Sandyta, Musa Alfatih, Nove Spalo, Nu'man Naufal, Nuryahya P. Utomo, Putu A. Paramatha, Rezka Aufar Leonandya, Tommy Anugrah, Aulia Chairunisa, M. Fadly Uzzaki, Riandy D. Banimahendra

Abstract:

The numbers of Internet active users in Indonesia reach out over 88.1 million, where 48% of them are daily active users. Seeing these numbers, it is the best opportunity for IT companies to grow their business, especially e-Commerce. In fact, the growth of e-Commerce companies in Indonesia is proportional with internet daily active users. This phenomenon shows that competition happening among the e-Commerce companies is raising high. It triggers many e-Commerce companies to improve their services. The authors hypothesized that one of the best ways to improve the services is by improving their usability. So, the authors had done a study to evaluate and find out ways to improve usability of those e-Commerce websites. The authors chose four e-Commerce websites which each of them has different business focus and profiles. Each company is labeled as A, B, C, and D. Company A is a fashion-based e-Commerce services with two-million desktop visits Indonesia. Company B is an international online shopping mall for everyday appliances with 48,3-million desktop visits in Indonesia. Company C is a localized online shopping mall with 3,2-million desktop visits in Indonesia. Company D is an online shopping mall with one-million desktop visits in Indonesia. Writers used popular web traffic analytics platform to gain the numbers. There are some approaches to evaluate the usability of e-Commerce websites. In this study, the authors used usability testing method supported by the User Experience Questionnaire. This method involved the user in interacting directly with the services provided by the e-Commerce company. This study was conducted within two months including preparation, data collection, data analysis, and reporting. We used a pair of computers, a screen-capture video application named Smartboard, and User Experience Questionnaire. A team was built to conduct this study. They consisted of one supervisor, two assistants, four facilitators and four observers. For each e-Commerce, three users aged 17-25 years old were invited to do five task scenarios. Data collected in this study included demographic information of the users, usability testing results, and users’ responses to the questionnaire. Some findings were revealed from the usability testing and the questionnaire. Compared to the other three companies, Company D had the least score for the experiences. One of the most painful issues figured out by the authors from the evaluation was most users claimed feeling confused by user interfaces in these e-Commerce websites. We believe that this study will help e-Commerce companies to improve their services and business in the future.

Keywords: e-commerce, evaluation, usability testing, user experience

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Authors: Muhammmad Riandhy Anindika Yudhy, Harry Patria, Ramadhani Santoso

Abstract:

Loss of containment is the primary hazard that process safety management is concerned within the oil and gas industry. Escalation to more serious consequences all begins with the loss of containment, starting with oil and gas release from leakage or spillage from primary containment resulting in pool fire, jet fire and even explosion when reacted with various ignition sources in the operations. Therefore, the heart of process safety management is avoiding loss of containment and mitigating its impact through the implementation of safeguards. The most effective safeguard for the case is an early detection system to alert Operations to take action prior to a potential case of loss of containment. The detection system value increases when applied to a long surface pipeline that is naturally difficult to monitor at all times and is exposed to multiple causes of loss of containment, from natural corrosion to illegal tapping. Based on prior researches and studies, detecting loss of containment accurately in the surface pipeline is difficult. The trade-off between cost-effectiveness and high accuracy has been the main issue when selecting the traditional detection method. The current best-performing method, Real-Time Transient Model (RTTM), requires analysis of closely positioned pressure, flow and temperature (PVT) points in the pipeline to be accurate. Having multiple adjacent PVT sensors along the pipeline is expensive, hence generally not a viable alternative from an economic standpoint.A conceptual approach to combine mathematical modeling using computational fluid dynamics and a supervised machine learning model has shown promising results to predict leakage in the pipeline. Mathematical modeling is used to generate simulation data where this data is used to train the leak detection and localization models. Mathematical models and simulation software have also been shown to provide comparable results with experimental data with very high levels of accuracy. While the supervised machine learning model requires a large training dataset for the development of accurate models, mathematical modeling has been shown to be able to generate the required datasets to justify the application of data analytics for the development of model-based leak detection systems for petroleum pipelines. This paper presents a review of key leak detection strategies for oil and gas pipelines, with a specific focus on crude oil applications, and presents the opportunities for the use of data analytics tools and mathematical modeling for the development of robust real-time leak detection and localization system for surface pipelines. A case study is also presented.

Keywords: pipeline, leakage, detection, AI

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