Evaluasi Pemanfaatan Fitur Perpanjangan Mandiri SLiMS Menggunakan Metode Debugging

Introduction. The Self-service Extension feature is one of the innovations developed by SLiMS community since 2015. Its function is to facilitate users in extending the loan period of borrowed books by themselves. Purpose and Method. This study aims to evaluate the performance of the Self-service Extension feature using debugging(error tracking) method by connecting symptoms and causes of errors. Results and Discussion. The results found several weaknesses.This module cannot run properly if the number of loan extensions is set more than once, and information on the amount of fines displayed does not count Sundays as holidays, so the penalty rate displayed exceeds the amount that should be paid. From this study it can be concludedthat the use of the debugging method is quite effective in tracking errors (bugs) on modules with simple program code, such as the Self-service Extension feature. After repairs, the feature can run as it should according to the rules set by its parent application, SLiMS. Its function can be maximized in helping facilitate library users to extend the period of borrowed books online, as well as to see information on the amount of fines to be paid.

Bagehot for Central Bankers

Walter Bagehot (1873) published his famous book, Lombard Street, almost 150 years ago. The adage “lending freely against good collateral at a penalty rate” is associated with his name and his book has always been set on a pedestal and is still considered as the leading reference on the role of lender of last resort. Nonetheless, without a clear understanding of the theoretical grounds and the institutional features of the British banking system, any interpretation of Bagehot’s writings remains vague if not misleading—which is worrisome if they are supposed to provide a guideline for policy makers. The purpose of the present paper is to determine whether Bagehot’s recommendation remains relevant for modern central bankers or whether it was indigenous to the monetary and banking architecture of Victorian times.

Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen

Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and the tax authority should update and institute new tax laws and policies that could minimize corruption among their officials and create more awareness among the taxpayers on the importance of paying tax to the government, so as to increase their compliance behaviour.

Modelling Customer Satisfaction to Improve Receivables of a Firm in a Supply Chain

A firm in a supply chain usually defines payment strategies such as penalty rate, delivery time, customer discount, and quantity of order fulfilment regarding the invoices issued for the products ordered by the customers, whilst these payment strategies affect not only the amount paid by the customers but also customer satisfaction. The main aim of this article is to evaluate the effects of customer satisfaction on the cash inflow of a firm in a supply chain. In fact, this article develops an optimisation mathematical model to maximise the amount of cash received from customer within a time horizon through maximizing customer satisfaction and optimising the payment strategy parameters. Customer satisfaction in each period is defined as a dependent variable of three parameters such as penalty rate, demand variation and delivery time. All the firms in a supply chain can adjust these parameters to improve the amount of cash received from the customers. The penalty rate in each period is related to the amount and time of cash received from the customers in that period and the amount are supposed to be received from the customers in the next period. Consequently, customer discount can be applied to improve the firm's input.

The Strategies for Improving Energy Efficiency of Power System with Increasing Share of Wind Power in China

Coal-fired power generation will dominate the electricity supply in China in the foreseeable future. Coal fired power units can play a crucial role in integrating intermittent wind energy and improving the overall energy efficiency of the power system. The integration benefits of wind power, along with the gains of high load rates of coal fired units, should be fully taken into account. An optimal model combining wind power and coal fired units is built to analyze the operational flexibility of coal fired units and the integration of wind power. Taking the coal fired units in North China Power Grid as an example, the dispatch costs and benefits are examined under the energy efficiency dispatch mode, in comparison with those under the fair dispatch rules and the installed capacity. The results show that increasing the flexibility of the power system under the energy efficiency dispatch mode may be the best choice for the power system with the high share of coal fired units to integrate more wind power, and that the units delivering flexibility services are financially influenced. The results also indicate that a certain amount of wind power curtailment may be reasonable, and that rational penalty rate and fees for the curtailment of wind power may help to optimize the operation of the power system and integrate more wind power. Based on these results, policy and strategy recommendations are proposed to promote the flexibility of coal fired units and change their operation mode and their dispatch mode in the power system.

PUBLIC AND PRIVATE ANTITRUST ENFORCEMENT FOR CARTELS: SHOULD THERE BE A COMMON APPROACH TO SANCTIONING BASED ON THE OVERCHARGE RATE?

ABSTRACT We review recent theoretical literature pointing to the ineffectiveness, in terms of welfare impact, of currently applied sanctioning regimes for cartels by Competition Authorities (CAs). We then provide a comparison of the regimes taking also into account criteria related to ease of implementation and transparency. We argue the case for switching to a penalty regime, in which the penalty base continues to be the currently dominant penalty base of cartel revenue but in which, in contrast to current practice, the penalty rate is based on the rate commonly estimated in order to calculate damages in private damage claims, that is, the overcharge rate.

KETIDAKPATUHAN PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH

Organisation for Economic Co-operation and Development-OECD (2012) menyatakan bahwa dari semua segmen Wajib Pajak, Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) memiliki ketidakpatuhan yang paling tinggi dari semua segmen Wajib Pajak di beberapa negara. Di Indonesia sendiri jika dilihat dari segi jumlahnya, UMKM memiliki jumlah yang begitu besar. Bahkan hampir sekitar 99 Persen dari total pelaku usaha nasional merupakan UMKM. Penelitian ini menguji pengaruh Penalty Rate, Likuiditas Keuangan, dan Ukuran Perusahaan terhadap ketidakpatuhan pajak. Sampel yang digunakan adalah wajib pajak badan UMKM berdasarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan data Surat Pemberitahuan (SPT) Tahunan yang diperoleh dari Direktorat Jenderal Pajak tahun 2013. Dengan menggunakan pusposive sampling, sample UMKM yang terpilih berjumlah 155. Metode pengujian dalam penelitian ini dengan menggunakan analisis regresi berganda dengan menggunakan data cross sectional. Hasil Pengujian menunjukkan bahwa penalty rate tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Hasil tersebut diduga karena tingkat sanksi yang dikenakan terhadap Wajib Pajak yang tidak patuh masih cukup rendah di Indonesia. Sementara itu, likuiditas keuangan tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Selanjutnya, ukuran Perusahaan berpengaruh negatif signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia.