ojs2 has produced an error
Message: WARNING: Invalid argument supplied for foreach()
In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php
At line: 149
Stacktrace:
File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149
Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463
Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)")
File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353
Function: PKPRequest->isBot()
File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106
Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5))
File: (unknown) line (unknown)
Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5))
File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89
Function: call_user_func(Array(2), "TemplateManager::display", Array(5))
File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332
Function: HookRegistry->call("TemplateManager::display", Array(5))
File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224
Function: PKPTemplateManager->display("article/article.tpl")
File: (unknown) line (unknown)
Function: ArticleHandler->view(Array(2), Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362
Function: call_user_func(Array(2), Array(2), Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220
Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(2), False)
File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134
Function: PKPPageRouter->route(Object(Request))
File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178
Function: Dispatcher->dispatch(Object(Request))
File: /home/jab1/public_html/index.php line 64
Function: PKPApplication->execute()
Server info:
OS: Linux
PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1
Apache Version: N/A
DB Driver: mysql
DB server version: 5.7.33-0ubuntu0.16.04.1-log
Analisi Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X | Suryani | Jurnal Akuntansi dan Bisnis
Analisi Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X
Irma - Suryani, Aria Farah Mita
##article.abstract##
Kompleksitas Contractual Service Margin (CSM) saat implementasi PSAK 74 (efektif tahun 2025) menjadi tantangan bagi perusahaan asuransi sehingga diperlukan penelitian untuk mengevaluasi kesiapan salah satu perusahaan asuransi BUMN, PT X dalam pengakuan dan pengukuran CSM serta menganalisis isu signifikan dalam pengakuan dan pengukuran CSM tersebut. Penelitian ini dilakukan dengan metode kualitatif melalui studi kasus dengan teknik tringulasi serta instrumen penelitian berupa wawancara semi terstruktur dan dokumentasi. Hasil penelitian menunjukkan bahwa PT X masih dalam proses persiapan (data dan sistem TI, sumber daya manusia serta prosedur) dalam pengakuan dan pengukuran CSM. Adapun isu signifikan yang harus diperhatikan PT X yaitu profitabilitas dan keberlanjutan perusahaan, sumber daya manusia, kompleksitas data saat dan setelah masa transisi, CSM Engine, pajak penghasilan pada masa transisi dan penentuan tingkat diskonto.
##article.subject##
Perusahaan asuransi, PSAK 74, Contractual Service Margin (CSM)
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
SELECT * FROM sessions WHERE session_id = 5o2fr62pjcv190a80qrt1fb1m2
Speed: 3.006 ms
INSERT INTO sessions
(session_id, ip_address, user_agent, created, last_used, remember, data, domain)
VALUES
(5o2fr62pjcv190a80qrt1fb1m2, 52.15.191.241, Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com), 1737175827, 1737175827, 0, , jab1.fe.uns.ac.id
Speed: 10.860 ms
SELECT * FROM journals WHERE path = ja
Speed: 6.787 ms
Speed: 2.657 ms
Speed: 7.013 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.pln.classes.tasks.Depositor
Speed: 5.296 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.usageStats.UsageStatsLoader
Speed: 5.384 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 5.444 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 2.185 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.ReviewReminder
Speed: 1.210 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.SubscriptionExpiryReminder
Speed: 2.962 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.OpenAccessNotification
Speed: 4.667 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 1256
Speed: 5.161 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 1256
Speed: 2.218 ms
Speed: 2.618 ms
SELECT * FROM article_settings WHERE article_id = 1256
Speed: 1.295 ms
Speed: 1.768 ms
SELECT i.* FROM issues i WHERE issue_id = 46
Speed: 1.662 ms
SELECT * FROM issue_settings WHERE issue_id = 46
Speed: 1.478 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-52-15-191-241.us-east-2.compute.amazonaws.com, LENGTH(ec2-52-15-191-241.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.745 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 873447409 >= isip.ip_start AND 873447409 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-01-18 11:50:27' >= s.date_start AND '2025-01-18 11:50:27' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 873447409 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.425 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 1.224 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 1.044 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 1.183 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 1.052 ms
SELECT g.*,
af.file_name, af.original_file_name, af.file_stage, af.file_type, af.file_size, af.date_uploaded, af.date_modified
FROM article_galleys g
LEFT JOIN article_files af ON (g.file_id = af.file_id)
INNER JOIN articles a ON a.article_id = g.article_id
LEFT JOIN published_articles pa ON g.article_id = pa.article_id INNER JOIN article_galley_settings gs ON g.galley_id = gs.galley_id
WHERE gs.setting_name = pub-id::publisher-id AND gs.setting_value = 0 AND g.article_id = 1256
Speed: 1.825 ms
SELECT g.*,
a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified
FROM article_galleys g
LEFT JOIN article_files a ON (g.file_id = a.file_id)
WHERE g.galley_id = 0 AND g.article_id = 1256
Speed: 1.155 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 1256
Speed: 2.043 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 1256
Speed: 1.622 ms
Speed: 1.035 ms
SELECT * FROM article_settings WHERE article_id = 1256
Speed: 1.156 ms
Speed: 1.076 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-52-15-191-241.us-east-2.compute.amazonaws.com, LENGTH(ec2-52-15-191-241.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.261 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 873447409 >= isip.ip_start AND 873447409 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-01-18 11:50:27' >= s.date_start AND '2025-01-18 11:50:27' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 873447409 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.373 ms
SELECT *
FROM citations
WHERE assoc_type = 257 AND assoc_id = 1256 AND citation_state >= 0 AND citation_state <= 5
Speed: 1.291 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.917 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.848 ms
Speed: 2.067 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 1.280 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 0.938 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block visitor AND journal_id = 1
Speed: 1.069 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.875 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.771 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block indexed AND journal_id = 1
Speed: 0.882 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.835 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 0.833 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block issn AND journal_id = 1
Speed: 0.945 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.957 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.888 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block template AND journal_id = 1
Speed: 0.861 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.787 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.716 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = menu bar AND journal_id = 1
Speed: 0.943 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.960 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 2.180 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = plagiat checker AND journal_id = 1
Speed: 1.130 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 1.066 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.993 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = member block AND journal_id = 1
Speed: 0.889 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.953 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.859 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = references block AND journal_id = 1
Speed: 0.913 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.909 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.877 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND journal_id = 1
Speed: 1.002 ms
Speed: 1.259 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 1.137 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 2.305 ms
Speed: 2.073 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 2.314 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 1.081 ms
Speed: 2.329 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 1.608 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 2.240 ms
Speed: 1.601 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 0.936 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 1.003 ms
Speed: 0.944 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 0.943 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 1.009 ms
Speed: 8.339 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 208.869 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 1.441 ms
Speed: 1.338 ms
SELECT * FROM author_settings WHERE author_id = 1913
Speed: 1.058 ms
SELECT * FROM author_settings WHERE author_id = 2109
Speed: 1.070 ms