Indonesia Conference Directory

Corresponding Author
TRI PRABOWO

Institutions
Health Polytechnic of Health Ministry Yogyakarta
Tatabumi St. No. 3 Banyuraden, Gamping, Sleman
Email: maryana_0775[at]yahoo.com

Abstract
Background: Anxiety is an unpleasant feeling that generally causes physiological symptoms such as trembling, sweating, increased heart rate and psychological symptoms. Preoperative anxiety causes an increase in postoperative pain, postoperative infections, progression of malignant tumors, and worsen postoperative conditions. The types of media used in learning can shape tangible experiences on the aimed learning. Purpose: To determine the effect of Spiritual Emotional Freedom Technique (SEFT) on the level of anxiety of spinal preanesthesia in Sleman Hospital Yogyakarta. Method: The study was conducted with quasi-experimental one group pre-test and post-test design with control design. The treatment was giving video testimonials, using purposive sampling with a total of 42 respondents divided into intervention groups and comparison groups undergoing spinal anesthesia at Sleman Hospital Yogyakarta . Result: Anxiety level testing was done by paired t-test to determine the differences in groups in pairs obtaining significance value p value = 0,000 (p <0.05). Conclusion: The treatment of the Spiritual Emotional Freedom Technique (SEFT) affects the level of anxiety of spinal pre-anesthesia patients in Sleman Hospital Yogyakarta .

Keywords
Anxiety, SEFT, Spinal Anesthesia

Topic
COMMUNICABLE AND NON COMMUNICABLE DISEASES

Link: https://ifory.id/abstract/cgtWLxR9hXed

Corresponding Author
Eka Yulianto

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta Indonesia Jl. Kayu Jati I Gg. 1 No.11A, RT.8/RW.4, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220

Abstract
Abstract – This study aims to determine the effect of characteristics companies against stock returns in industrial sector manufacturing companies and chemicals listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a sample of manufacturing sector companies Basic and hemical industries as many as 22 companies listed on the Stock Exchange Indonesia with a period of five years, namely 2013-2017 and the number 110 observation. This study uses secondary data with techniques data collection using the documentation method from the official website of the Exchange Indonesian and stock effects and analyzed using Eviews Software version 10 Based on the results of research that has been done to analyze Leverage has a negative but significant effect on Stock Return this indicates a negative DER impact on increasing interest costs tax saving with companies utilizing interest costs arising from its debt to minimize the tax burden which increases financial distress caused by one of them is the increasing interest on loans high so that it will hurt the economy and increase the value of inflation. Profitability has a significant positive effect on Stock Return . Profitability goes up, so dividend expection rises resulting in stock prices going up anyway. This will encourage an increase in share prices ultimately will increase the Return stocks. Total Assets Turn Over has negative but insignificant effect on Stock Return means an increase in sales is not followed by an adequate profitability so found a negative relationship but not significant

Keywords
DER, ROA,TATO and Stock Return

Topic
Management Accounting

Link: https://ifory.id/abstract/eJnCNF9LRQcD

Corresponding Author
Hadiyat Miko

Institutions
Department of Dental Therapist, Politechnic of Health of Tasikmalaya, West Java, Indonesia.
1Department of Dental Therapist, Politechnic of Health of Makassar, South Sulawesi, Indonesia

Abstract
Occupational Disease is a disease that has a specific cause or is strongly related to the job, there must be a causal link between the disease process and the hazard in the workplace. One of the dangers that can interfere with occupational safety and health of workers in the workplace is occupational disease (OD). Musculoskeletal disorders that often occur in health practitioners. This happens due to body position when working less ergonomic and occur in a long time and repeatedly. Among health practitioners who are vulnerable in the face of the threat of musculoskeletal disorders are dentists. Regular exercise and adequate rest will free the dentist from workload risk, in addition to refreshing and strengthening the body, as well as providing mental relaxation from the high psychosocial demands of the job. This contributes to better health status and reduced risk of Musculoskeletal symptoms.

Keywords
Work Musculoskeletal Disorders, Dentists, Body position

Topic
DENTAL HEALTH

Link: https://ifory.id/abstract/aEFMHBGtpbVy

Corresponding Author
Paulus Sugito

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
(Magister of Accounting)

Abstract
This study aims to analyze the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this research uses 12 automotive companies and automotive components that consistently published financial statements in the Indonesia Stock Exchange period 2013-2017. Samples were taken by purposive sampling method which is a method of samples based on certain criteria. These variables analyzed using panel data regression. In this study, testing hypotheses used the t test, F test and regression used Moderated Regression Analysis (MRA). Panel data regression results showed Adjusted R-squared of 0.153836, which means that the magnitude of the influence of the independent variable moderated by inflation on the dependent variable that can be explained by this equation model is 15.38%. While the remaining 84.62% is influenced by other factors not taken into account in this regression model. The conclusions of this research show that ROA has a significant positive effect on stock returns, ROE has a negative effect on stock returns, NPM has no effect on stock returns, ROA moderated by inflation has a negative effect on stock returns, ROE moderated by inflation has a significant positive effect on stock returns, and NPM moderated by inflation does not affect stock returns.

Keywords
Profitability, ROA, ROE, NPM, inflation and stock returns

Topic
Auditing

Link: https://ifory.id/abstract/qtPGpHWudf8X

Corresponding Author
Michael Bhadi Bia

Institutions
Poltekkes Kemenkes Kupang; Politeknik Bina Husada Kendari

Abstract
Background: The highest case of malaria in NTT Province is Lembata District. The use of Artemisinine Combination Therapy (ACT) combined with Primakuin (PQ) in the treatment of vivax malaria aims to prevent treatment failure. The development of drug resistance and recurrence has been reported in some areas by Plasmodium falciparum. For Plasmodium vivaks no resistance has been reported to the given regimen. Evaluation of the efficacy of Dihydroartemisinin piperaquine (DHP) combined with Primakuin (PQ) has never been done. Aims: To evaluate the efficacy and side effects of DHP + PQ in the treatment of Vivax malaria in Wulandoni District, Lembata District. Methods: The subjects were vivaks malaria patients who met the inclusion criteria as stated in the WHO antimalarial drug resistance test. Clinical manifestations and side effects are monitored during the evaluation. Results: A total of 52 respondents followed the study. The age of the patients involved ranged from 2 to 76 years consisting of toddlers, children, productive and elderly (≥ 46 years). From the Mann-Whitney test results obtained p value <0.05 is a group of toddlers with productive age, a group of toddlers with old age, children with productive age and productive age with old age can be concluded there are differences in parasite density between these groups. Conclusion: There was a treatment failure as evidenced by blood tests found parasites at H3 were caused by the patient not taking medication completely. Clinical symptoms of vivax malaria patients are fever, chills and sweating accompanied by additional symptoms such as nausea, vomiting, diarrhea, headache, anorexia, aches and coughs. Side effects of DHP + PQ drugs are still in the mild category. Parasitological and clinical conditions and age have no relationship at all.

Keywords
vivaks malaria, Dihydroartemisinin Piperaquin, side effects

Topic
MEDICAL LABORATORY TECHNOLOGY

Link: https://ifory.id/abstract/vdWecfN3UhDE

Corresponding Author
Ari Sarah Sofura

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia sarahsofura[at]gmail.com (a*), Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia Imvanisa[at]gmail.com (b) Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta Jakarta, Indonesia Iman.suriawinata[at]stei.ac.id (c),

Abstract
This study aims to determine the effect of earnings management, corporate governance and company size partially on firm value with corporate governance as moderating. This study uses a sample of manufacturing companies in the basic industry and chemical sectors as many as 27 companies listed on the Indonesia Stock Exchange with a period of five years, namely 2013-2017 and a total sample of 135 companies. This study uses secondary data with data collection techniques using the documentation method from the official website of the Indonesia Stock Exchange and stock-ok and analyzed using Software Eviews version 10. The results of this study partially are earnings management has an influence on firm value, corporate governance has an influence on firm value, company size has an influence on firm value and corporate governance has a negative effect as a moderating between earnings management and company size on firm value.

Keywords
Tobin-s Q, DA, CG, Size

Topic
Financial Accounting

Link: https://ifory.id/abstract/EcqaHVZx4fuR

Corresponding Author
Siti Nuryani

Institutions
Poltekkes Kemenkes Yogyakarta

Abstract
Guava leaves are used as medicine, among others, for burns and wounds that blister, overcome ulcers, and overcome colds. Red guava leaf extract 40 mg / ml / day and 80 mg / ml / day can reduce the number of spermatids in male white mouse models. The effect on spermatogenesis is caused by the content of guava leaf extract namely alkaloids, flafonoid, tannin, essential oil, avicullarin, oleanolic acid, saponin and beta-sitosterol. Saponins have an effect especially on cells that develop like during spermatogenesis and oogenesis. The study aimed to determine the effect of guava leaf extract on the process of oogenesis, especially on primary, secondary, degraf and atresia follicles. Method : pre-experimental study used guava leaf extract 4mg / ml which was given orally every day to adult female mice for 4 weeks. A total of 10 mice were divided into 2 groups of 5 each. The two groups were K for control and P for treatment. Each of the mice was sacrificed for their ovaries. The tissue processed by the Paraffin method was then prepared and stained with Hematoxylin Eosin. to be assessed for the number of primary follicles, secondary , degraf and atresia follicles. The data analyzed descriptively The results of the study are as follows: the average number of follicles in normal animals without treatment is as follows primary 58, secondary 18, degraf 4 and atresia 48. Animals treated (P) average primary follicles 38, secondary 24, degraf 2 and atresia 61 Conclusion: The administration of methanol extract of guava leaves with a dose of 4mg / ml daily for 4 weeks affected the number of primary follicles, secondary, degraf, and atresia follicle

Keywords
methanol extract, guava leaves (Psidium guajava L.), oogenesis

Topic
MEDICAL LABORATORY TECHNOLOGY

Link: https://ifory.id/abstract/MxbdFvkHnPhB

Corresponding Author
Ahmad Yazid Bustomi

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to analyze the performance of PT Asuransi Ramayana Shariah Unit serving as by using balance scorecards that in terms of financial perspective, customers perspective, perspective of internal business process with the growth and learning perspective. A method of this research is descriptive quantitative. The data collected is primary and secondary data. Secondary data obtained from years financial report documentation 2016 - 2018. The primary data was obtained through the distribution of the questionnaire to customers and employees of a company. Performance measurement do with ascertaining the percentage of achievement each indicators every perspective and determine the total score the performance of the company Based on as many points right away the achievement of every indicator on masing-masing the perspectives of both out for their interests as well as the weighting of. The percentage of achievement obtained on the achievements indicators to reach the target of . The result showed that the PT Asuransi Ramayana Shariah Unit from the perspective of finance in 2016 - 2018, generally good and the ratio in the ner solvability activity is better than the standard size companies in Indonesia. It can be seen from the ratio of liquidity and rentabilitas then still under the default. The company from the perspective of a customers perspective learning and growth in 2016 - 2018 is good. Performance from the perspective of internal business process years 2016 - 2018, is good where the percentage have met the standards regulation no. 072/POJK.05/2016. So, we can conclude that the PT Asuransi Ramayana Shariah Unit seen from 4 perspective balance scorecard is good enough. Management needs to give special attention to the measurement of the poor or fairly good, and maintain an assessment of indicators to improve the performance year 2024 spin off to go

Keywords
Balance Scorecards; Performance; Spin Off

Topic
Management Accounting

Link: https://ifory.id/abstract/LAEdfFJ2Pctu

Corresponding Author
Madihah Abdullah

Institutions
Universitas Muhammadiyah Yogyakarta

Abstract
Background: Decision making is one of the crucial process that every patients with life threatening illness need to overcome. However, during the process there will be different perspectives between patients, doctors and families which may delay in delivering the care management. Objectives: The aim of this study is to review on the role of nurses in making the decision process easier for the palliative patients. Method: A systematic search had been conducted using PubMed/Medline, EBSCO, Science Direct, Proquest and Wiley Online. The term that had been used are a combination of “nurses- roles”, “decision making” and “palliative patients”. All the articles that published since 2010 until September 2019 have been included. Result: At the first phase of the selection, the title and abstract of the article had been reviewed. After full articles had been reviewed during the second phase, 11 articles had been selected for the final analysis. There are about 298 subjects in this studies which 10 of the studies had collected the data through interviews. Only one study had used quantitative with cluster randomized controlled trial method. The review of these articles shows that nurses may not involve in making decision directly for the patients but they are facilitating the process of making decision and leading the communication between physicians, patients and family. Therefore the decision can be made faster and satisfy the patients and family. Conclusion: Nurses plays important roles in bringing the care closer to the patients.

Keywords
nurses roles, decision making, palliative patients

Topic
NURSING

Link: https://ifory.id/abstract/GyYBpZ732xUr

Corresponding Author
Chita Oktapriana

Institutions
Fakultas Bisnis, Jurusan Akuntansi Universitas Bina Insani

Abstract
The Prospect of Sharia financial sector in Indonesia is getting better, and the existence of Sharia commercial banks (SCB) in Indonesia is guaranteed by law. This research examines the implementation-s influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), and financial performance toward reputation, a study of SCB in Indonesia. The result of this research confirmed previous researches, some results are supported but some others aren-t supported. This research re-examine and elaborate previous researches by adding measurement variables from 3 financial ratios that represent liquidity, profitability and solvency. ICG is measured by self assessment rank in Good Corporate Governance report from sharia bank. ICSR is measured by the Islamic Social Reporting Index (ISR Index) and reputation is measured by the calculation of Global Reporting Initiative. The population in this research is all SCB in Indonesia. The sampling technique used is purposive and obtained 10 SCB with eight year research period from 2011–2018. Financial performance as a dependent variable is measured by Capital Adequacy Ratio (CAR), Operating Efficiency Ratio (OER), and Financing to Deposit Ratio (FDR). The data analysis method used is logistic regression. The results are ICSR has a positive effect while CAR and FDR has negative effects toward reputation. ICG and OER has no effect toward reputation. Other factors that have not been studied such as Risk Based Bank Rating including Non Performing Financing (NPF) or Investment Risk (composition and concentration of financing based on profit sharing) are able to implicate on different research

Keywords
Islamic Corporate Governance, Islamic Corporate Sosial Responsibility, Reputation, Financial Performance

Topic
Corporate Governance

Link: https://ifory.id/abstract/d2bDGqFWJxfA

Corresponding Author
Listya Ningrum

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
　　　　This study aims to examine the effect of Non Performing Loans (NPL), Loans to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Income Operating Expenses (BOPO) on Capital Adequacy Ratio (CAR) in banking companies listing on the Indonesia Stock Exchange (IDX). 　　　　This research is a quantitative research, which is measured using a panel data regression based method with eviews 10. The population of this study is the banking companies listed on the Indonesia Stock Exchange (BEI) in 2011 until 2018. The sampling is determined based on the purposive sampling method, with the number of samples is 29 banking companies so that the total observations in this study are 232 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. 　　　　 The results of the study prove that: Non Performing Loans (NPL) have a positive effect on Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have a positive effect on Capital Adequacy Ratio (CAR), Interest Rate Risk (IRR), have no effect on Capital Adequacy Ratio (CAR) , and Operating Expenses Operational Income (BOPO) have no effect on Capital Adequacy Ratio (CAR)

Keywords
Capital Adequacy Ratio (CAR),Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Interest Rate Risk (IRR) and Operational Expense to Operational Income (BOPO)

Topic
Management Accounting

Link: https://ifory.id/abstract/AEu2NrTKekWy

Corresponding Author
Aden Apandi

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEIs permanent and non-permanent lecturers and the learning and growth perspective is STEIs employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customers perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents answers tend to be the answers agree with and have good interpretations.

Keywords
Performance Measurement, Balanced Scorecard

Topic
Management Accounting

Link: https://ifory.id/abstract/FAb2RKtcyTWY

Corresponding Author
Romi Samiaji

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to assess the maturity of the government internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 and to determine what strategies should be carried out by the Ministry of Foreign Affairs of the Republic of Indonesia in improving the maturity assessment of the governments internal control system in the following year. This research method is a descriptive method using secondary data. Secondary data used in this study are supporting documents obtained at the time of validating the maturity assessment of the governments internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018. Data Analysis Methods used in this study are in accordance with the Head of the Financial and Development Supervisory Agency Republic of Indonesia No. 4 of 2016 concerning Guidelines for Appraisal and Maturity Improvement Strategy of the Government Internal Control System. In total, there are five assessment focuses that are distributed into 25 SPIP sub-elements according to the Regulation of the Head of the Indonesian Financial and Development Supervisory Agency No 4 of 2016. The results of this study indicate that the conditions of applying the Internal Control System practices at the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 reached the category of "Managed and Measured" with a score of 4.0. Managed and measurable level means that the Ministry of Foreign Affairs of Indonesia has implemented effective internal control. Each personnel implementing the activity always controls the activities on achieving the objectives of the activity itself and the objectives of the Ministry of Foreign Affairs of the Republic of Indonesia. Evaluation is done formally and documented. However, most evaluations are done manually, not yet using a computer application assistance tool.

Keywords
Maturity Assessment, Government Internal Control System

Topic
Auditing

Link: https://ifory.id/abstract/8KydcepwRJzN

Corresponding Author
AENIYATUL MUHAQIYAH

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia

Abstract
This study aims to examine the effect of derivatives, commitments and contingencies on bank risk with Capital Adequacy Statistics as a moderating variable on banking companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative study, measured using a panel data regression based method with eviews. The population of this study is the banking companies listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The sample is determined based on the purposive sampling method, with a total sample of 32 banking companies so that a total of 192 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. The research proves that: (1) Derivatives have a negative effect on bank risk which means that derivatives are used by banks for hedging. (2) Commitment has a positive effect on bank risk which means that commitment to lending at certain interest rates increases dependence on interest rate volatility so the use of commitment will increase risk. (3) However, contingencies are proven to have no effect on bank risk because they are used as collateral (contingencies) as a direct substitute for credit so that the counterparty is less likely to commit violations, so this does not affect bank risk. (4) Capital Adequacy Statistics can prove to weaken the negative influence of derivatives on bank risk which means that CAR determined by banks is intended to stabilize bank risk so that CAR will weaken the risk reduction due to derivative transactions. (5) Capital Adequacy Ratio is also proven to be able to weaken the positive influence of commitments on bank risk which means that CAR is more functioning to stabilize risk ie when a committed transaction increases risk, CAR will weaken the increase in risk. (6) However, Capital Adequacy Ratios cannot prove to weaken the positive effect of contingencies on bank risk, which means that there is a balance between administrative activities (contingencies) and reserves carried out so that they are not exposed to risk.

Keywords
Off Balance Sheet, Derivatives, Commitments, Contingencies, Capital Adequacy Ratio, Bank Risk.

Topic
Management Accounting

Link: https://ifory.id/abstract/ZC4V7rxyRBgn

Corresponding Author
Merliyana SE, M.Ak

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
Abstract – This study aims to examine whether tunneling incentives and bonus mechanisms affect the companys decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018, amounting to 210 companies where the determination of the use of these companies is determined by the purposive sampling method. The data used in this study are secondary data and logistic regression analyzed with software Eviews 9. The results of this study indicate that tunneling incentives have a positive effect on the companys decision to transfer pricing, and the bonus mechanism has a negative effect on the companys decision to transfer pricing. The coefficient of determination is 0.332. This result shows that 33.2% of transfer pricing is influenced by tunneling incentives and bonus mechanisms. While the rest is influenced by variables outside of tunneling incentives and bonus mechanisms.

Keywords
Tunneling Incentive, Mechanisms Bunus, Transfer Pricing

Topic
Taxation

Link: https://ifory.id/abstract/zykd3KLTpHMG

Corresponding Author
Meida Listiyana

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta

Abstract
This study aims to determine the effect of corporate governance proxied by the board of commissioners, audit committee and institutional ownership of tax avoidance behavior that occurs in manufacturing companies listed in Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain abnormal book tax difference variables which are regressed from non-discretionary items, namely the scale of investment in tangible and intangible fixed assets, economic growth, loss position and tax rate differences. The abnormal book tax difference residual value is obtained by categorizing manufacturing companies into several industry groups per year. Board of commissioners and audit committees are measured based on the characteristics of independence, activity, size and competence, institutional ownership is measured through the comparison of shares owned by institutions with outstanding shares. This study adds a control variable that is profitability proxied by return on assets, leverage and firm size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results of this study indicate that: 1) the board of commissioners has no influence on tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership has no effect on tax avoidance behavior with a negative coefficient which means when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.

Keywords
Tax Avoidance, Corporate Governance, Boards of Commissioners, Audit Committee, Institutional Ownership, Profitability, Leverage, Company Size

Topic
Management Accounting

Link: https://ifory.id/abstract/LaqbuK9p6vVg

Corresponding Author
Siti Almurni

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI)
Jalan Kayu Jati Raya No 11 A, Rawamangun, Jakarta Timur 13220, Indonesia
*siti_almurni[at]stei.ac.id

Abstract
This study is aimed to test the effect of Corporate Governance and Corporate Social Responsibility on Firm Value in manufacturing companies in the consumer goods industry sector is listed on the Indonesia Stock Exchange.This research uses a descriptive quantitative research approach, which is measured using a panel data-based method with Eviews software. The population in this study were manufacturing companies manufacturing consumer goods industry listed on the Indonesia Stock Exchange (BEI) in 2016 until 2018. The sample was determined based on purposive sampling method, with a total sample of 18 manufacturing companies manufacturing consumer goods industry sectors so that the total observation in the study this is as much as 54 observation. The data used in this study are secondary data. Data collection techniques using the method of documentation through the official website of IDX : www.idx.co.id. The results of the study prove that (1) Managerial Ownership has effect on Company Value. (2) Institutional ownership has effect on Company Value. (3) Committee Audit has no effect on Company Value. (4) Corporate Social Responsibility has effect on Company Value.

Keywords
Firm Value Managerial Ownership, Ownership Institutional, Committee Audit, Corporate Social Responsibility.

Topic
Financial Accounting

Link: https://ifory.id/abstract/N2xHAJ6KfgTk

Corresponding Author
Ardi Ardi

Institutions
Universitas Negeri Padang

Abstract
Biology learning requires students to carry out observations in practicum activities to form of concept understanding. Based on the observations in class XI of SMAN 3 and SMAN 7 Padang, it was found that the school had carried out practicum activities, but students had difficulty in practicing, especially plant tissue. They did not find clear observations, less skilled in using microscopes and making plant preparations. In the other hand some microscopes had moldy lenses, and the unavailability of practical guidance media that contained photographs of plant tissue observations slashed manually, so that the plant tissue observations carried out did not go smoothly. This development research using tree stages from the 4D development model, namely definition, design and development. The research subjects were 28 students, one teacher, and two lecturers. The instruments were used interview guides, validity and practicality questionnaires. Based on research conducted, have been produced Plant Tissues Atlas for SMA / MA. The validity test results obtained an average value of 3.73. with very valid criteria from the aspects of the appropriateness of content, language and readability, and presentation. Practicality test results obtained an average value of 3.81 with very practical criteria by teachers and 3.65 with very practical criteria by students in terms of learning activities, ease of use, and benefits of use. Based on these, it can be concluded that the Plant Tissues Atlas developed is very valid and very practical

Keywords
Atlas, Plant Tissue, Development Research

Topic
Biology Education

Link: https://ifory.id/abstract/U8GhT39bvJVZ

Corresponding Author
Helmiatin Helmiatin

Institutions
Universitas Terbuka

Abstract
The need of cut flower has increased.This study aims is to observe the need of business strategy needed by the farmers. The objectst are a farmer that join a farmer group in Yogyakarta. There are 30 farmers join the group who develop a strategy that could bring more business chance. Production activities will improve and have an impact on farmers if supported by government policies that not only support internal activities but are also able to face challenges from a lively external environment. Using SWOT analysis there are some suggestions to develop. The strategies aregrowingassistance, upholding networks, and escalating marketing market.

Keywords
SWOT Analysis,Chrysanthemum, Strategic Management

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/P9TVnCM8ZczN

Corresponding Author
Dinnul Alfian Akbar

Institutions
UIN Raden Fatah Palembang

Abstract
This study aims to determine the effect of Current Ratio on Stock Prices with the Capital Structure (DER) as the intervening variable. The population in this study is the companies in the consumer goods sector registered in ISSI 2014-2018 amounted 29 companies in total. Samples used are only 10 companies, which were selected based on purposive sampling method.

Keywords
Current Ratio, Capital Structure (DER) and Stock Prices

Topic
Economics and business research methods

Link: https://ifory.id/abstract/VyYuAqchGQB6

Corresponding Author
Muhamad Rifai

Institutions
State Polytechnic of Malang

Abstract
The wind turbine system as a power plant is growing rapidly in line with the electrical energy needs and limitations of fossil energy as a source of electrical energy. Many research has been carried out to develop wind turbine systems and improve system efficiency. Research on wind turbine systems requires wind turbine emulators to simulate the behavior of wind turbines against changes in wind speed. In this paper presents a Design of speed controller based on PI controller for a Wind Turbine Emulator (WTE) using a Variable Speed Drive (VSD). WTE consists of VSD, microcontroller, 3 phase induction motor, Permanent Magnet Synchronous Generator (PMSG) and speed sensor. PMSG speed depends on wind speed. At certain wind speeds, PMSG will rotate at a certain value. Wind turbine emulator will adjust the speed of the induction motor according to a certain wind speed. WTE controls the rotation of a 3 phase induction motor connected to its axis in PMSG. Motor and PMSG rotation speed are measured by rotary encoder sensor as speed sensor. The rotary encoder sensor serves as feedback for WTE. Proportional-integral method is used to control the speed of a 3 phase induction motor through VSD analog input. Based on experiment result, PI controller can adjust speed of induction motor so that PMSG will rotate according to a certain wind speed. Here we observe speed response of WTE to generate voltage of PMSG. WTE controls the speed of induction motor at settling time 9s.

Keywords
Wind Turbine Emulator, Variable Speed Drive, PI Controller

Topic
Electronics and Microelectronics Engineering

Link: https://ifory.id/abstract/fqhz9bXWpmYe

Corresponding Author
Hindina Maulida

Institutions
a) Faculty of Social and Political Science, Universitas Tidar
Jl. Kapten Suparman No.39 Magelang
*hindinamaulida[at]gmail.com
b) Faculty of Social and Political Science, Universitas Riau
Kampus Bina Widya KM. 12,5 Pekanbaru
c) Faculty of Social and Political Science, Universitas Tidar
Jl. Kapten Suparman No.39 Magelang

Abstract
For several decades, consuming junk food has arguably become the ultimate symbol of modern lifestyle until a societal shift towards JSR is being viral. JSR, nowadays, seen as luxury and healthy lifestyle in Indonesia. Many people are impressed and adopted this newly trending lifestyle. It can be seen from the huge number of posting and followers discussing this phenomenon in social media Instagram. This research investigated people-s motives to be JSR users. Qualitative approach with phenomenological study as one of constructivist paradigms was employed in this research. The data was gathered by having in-depth interviews, observation, and literature reviews. The result of the research suggested that people turn be JSR users is due to health, beauty, challenge, and religion motives.

Keywords
JSR, healthy lifestyle, sunnah lifestyle, phenomology, motive, health communication

Topic
Social Science

Link: https://ifory.id/abstract/uAw6Ha2jdXmn

Corresponding Author
Zulwisman Zulwisman

Institutions
Universitas Riau

Abstract
Prerogative rights are rights owned by a head of government orstate without any intervention from any party in using these rights. Therefore, the prerogative is said to be the privilege or exclusive right of a head of state in carrying out his state duties. Some opinions say that the term prerogative does not exist and that there is only the power of the president as head of state. However, it is interesting what was conveyed by Mahfud MD, who stated, "Whether or not there is a prerogative in the constitution is not a problem, it depends on how to interpret the prerogative. Because prerogative right exists if the president has the right to do something without asking for the approval of another person or institution ". As with the conceptofprerogativeright stated above, the president does not need to first consult with other state institutions, because this right is a right granted by the constitution to the president in carrying out the wheels of government. The Presidents Prerogative Rights can be classified into four terms, including executive and political administration authority, legislative authority, judicial authority, and diplomatic authority. Yet, in its implementation, the presidents prerogative rights are not well established, the presidents freedom in policymaking is found to be the intervention of political parties and the approval of people with their figures or other institutions, particularly in terms of the presidents prerogative rights in the election, appointment and dismissal of the Minister in the context of executive and political administration authority, as well as legislative authority. With the above rationale so as to attract writers to conduct research with the title " Measuring The Implementation Of Prerogative Rights Of The President In The Multiparty System And The Viewpoint Of The Presidential Government System In Indonesia" with the following problem formulation. First, how the Presidents prerogative rights are regulated in Indonesian laws and regulations. Second, what are the forms of influence and intervention of political parties in the implementation of the Presidents prerogative in the administration of the State. Third, what kind of efforts are made to strengthen the Presidents prerogative in organizing the country. The research method used in the discussion of this paper, the authors use the main approach that is juridical normative (legal research), with writing data sources obtained from the literature with the type of data in the form of primary data and secondary data

Keywords
Prerogative; Multiparty; Presidential Rights

Topic
Constitutional Law

Link: https://ifory.id/abstract/H2vCkaY7GBFg

Corresponding Author
fauzi syam

Institutions
Faculty of Law, Jambi University

Abstract
Dishonorable discharge as Pegawai Negeri Sipil (PNS) who perform criminal act of the office according to court with permanent legal force-s decision, had once again become a national issue of law during the entire year of 2018. The resolution of aforementioned issue have involved many relevant institutions such as BKN (National Civil Service Agency), Kemenpan RB (Ministry of Administrative and Bureaucratic Reform), Kemendagri (Ministry of Home Affairs), and KPK (Corruption Eradication Commission). After the publication of joint decision between Mendagri, Menpan RB, and chief of BKN (SKB Tiga Lembaga) which ordered Pejabat Pembina Kepegawaian (PPK) to hand down PTDH PNS (Dishonorable Discharge as Civil Servant) towards any PNS (Civil Servant) who performed criminal act of the office based on the decision by PBHT (Court with Permanent Legal Force), in 1st of August2019, which had been handed down to 1.906 PNS (88%) out of 2.357 PNS in active duty. The publication of SKB Tiga Lembaga (joint decision of three institutions), have caused controversy among scholars, practitioners, and law experts concerning the the interpretation of article 87 clause (4) letter b UU No. 5/2014 about Aparatur Sipil Negara (UU ASN). There are debates concerning the interpretation of law article 87 clause (4) letter b, implication of PTDH as PNS, and the status of PNS who had been reactivated by PPK (Staff Development Officer) before UU ASN (civil servant acts) was implemented. A variety of parties that felt like their rights were aggrieved had filed constitutional examination of article 87 of UU ASN to the Constitutional Court. Most civil servants that had been dishonorably discharged had also filed a lawsuit to Pengadilan Tata Usaha (PTUN) to receive legal certainty and justice. And yet unlike the controversy of SKB Tiga Lembaga-s publication, PTDH PNS in PTUN (State Administrative Court) was rarely investigated throughly. Even though the legal issues that appear in PTUN-s examination and verdict towards PTDH PNS verdict is far more fundamental and strategic in deciding the progress of indonesian administrative law, which already found its basis in UU No. 30/2014 about gvernment administration

Keywords
Verdict Examination of Dishonorable Discharge as PNS (PTDH PNS), State Administrative Court

Topic
Constitutional Law

Link: https://ifory.id/abstract/nGTw3NVtRL2x

Corresponding Author
Lydia Margaretha

Institutions
a) Fakultas Ilmu Pendidikan Universitas Dehasen Bengkulu, Jalan Meranti Raya No. 32 Sawah Lebar Bengkulu, Indonesia.
* argarethalydia[at]gmail.com
b) Fakultas Ilmu Pendidikan Universitas Dehasen Bengkulu, Jalan Meranti Raya No. 32 Sawah Lebar Bengkulu, Indonesia.

Abstract
This study aims to: (1) Design audio-visual media development that can enhance religious and moral values in learning; (2) Describe the effectiveness of using audio-visual media to improve religious and moral values. The subjects of this study were class B teachers and children in the B grade of Bengkulu City. While the object of this research is audio-visual media as a learning medium in aspects of religious and moral values. This research was carried out using a "Research and Development" approach. Conclusions are taken: (1) Audio-visual media as learning media that can explain abstract religious and moral values to be concrete and attract childrens attention so that they can increase religious and moral values child. (2) The audio-visual media developed is an effective alternative media as a learning media for aspects of religious and moral values to enhance the religious and moral values of Class B PAUD children. Increased religious values are significantly based on the results of t-test level significance 0.00 which is smaller than 5%. The use of audio-visual media can improve childrens morale after using audio-visual media is higher than before using audio-visual media

Keywords
Audio Visual Media, Religious Values, Morals

Topic
Science Education

Link: https://ifory.id/abstract/wC8mEXDdPGfh

Corresponding Author
Edi Siswadi

Institutions
Politeknik Negeri Jember

Abstract
Usage of true shallot seed (TSS) can increase onion production. TSS production in the lowlands is still an obstacle by suboptimal flowering of shallots propagated through seed tubers. There are several varieties of shallots that have not been successfully flowered. The treatments of vernalization and administering GA3 are expected to stimulate the flowering of Bauji variety. The purpose of this study was to improve the flowering of the onion varieties of Bauji in the Jember lowlands (89 m asl). The study was conducted from June to October 2019. The study used a factorial completely randomized block design (CRBD), namely vernalization as the first factor and GA3 concentration as the second factor with four replications. Data were analyzed using analysis of variance and continued with the Duncan Multiple Range Test (DMRT) at a 5% level. The results showed that independently, vernalization had a significant effect on the parameters of the time the umbel appeared, the percentage of flowering plants, and the number of umbles per plant. Also, vernalization treatment had significantly affected the parameters of the number of flowers per umbel, the number of capsules per umbel, and the percentage of capsule formation per umbel.

Keywords
Shallots, Flowering, Vernalization, GA3

Topic
Organic Agriculture

Link: https://ifory.id/abstract/dTn3pmJUtyMx

Corresponding Author
Suluh Nusantoro

Institutions
Politeknik Negeri Jember

Abstract
Consumers awareness of the usage of natural product is increasing but exploration of natural carotenoid originated from animal was conducted into a lesser extent. The objective of this study is to examine the use of Golden snail egg powder (GESP) for improvement of quality of Arabic chicken egg Introduction. Thirty six Arabic chicken (silver and golden chicken, 22 weeks of age, 1,123.9 + 155.1 g initial body weight) were assigned in completely randomized design (CRD), consisting of 4 treatments (R0 = control 0%; R1 = 4%; R2 = 8%; and R3 = 12% of GESP) and 3 replications. Data were analysed using one way ANOVA. After one month of experiment, data showed that up to 12%, yolk carotenoid and yolk score significantly increased in line with dietary GESP level. However Haugh unit and yolk indices were not affected by GESP. This result indicates that Golden snail egg is a potential source of animal carotenoid for poultry.

Keywords
arabic chicken, egg quality, natural carotenoid, golden snail

Topic
Animal Nutrition, Animal Production, and Veterinary Science

Link: https://ifory.id/abstract/TZ4VQJ8etDNU

Corresponding Author
Mustika Nuramalia Handayani

Institutions
a) School of Postgraduate Studies, Universitas Pendidikan Indonesia
b) Study Program of Agro-industry Technology Education, Universitas Pendidikan Indonesia
*mustika[at]upi.edu
c) Faculty of Education, Universitas Pendidikan Indonesia
d) Faculty of Technology and Vocational Education, Universitas Pendidikan Indonesia

Abstract
Nowadays labour market demands employees with green skills due to green economy transformation. Students of agricultural vocational school as prospective workers have to hold these skills. This study was designed to identify students- green skills in agricultural vocational secondary schools at study program of agricultural food processing technology. Five aspects that make up green skills based on past research were examined in this study. Data were collected through a set of questionnaire intended to gauge perceptions involving 195 students from different agricultural vocational schools in West Java Province, Indonesia. The results revealed that mean score for overall green skills was fair enough. However it needs to be increased to produce competitive graduates in accordance with employer needs. Moreover, three aspects of green skills, namely management of waste, communication skills and innovation skills to respond green challenges are lower than the mean score. Findings of this study are the initial step in describing green skills of agricultural vocational students due to the limitations of this related research. More studies should be conducted to better understand and stimulate the integration of green skills into agricultural vocational curriculum to improve students green skills.

Keywords
agricultural vocational; green skills; students

Topic
Technical and Vocational Education

Link: https://ifory.id/abstract/7hmpAXwK6nzt

Corresponding Author
Syahrul Marham

Institutions
a) IAIN Kendari
b) IAIN Kendari
c) IAIN Kendari
d) IAIN Kendari
*syahrul.stain[at]gmail.com
e) Universitas Halu Oleo

Abstract
This article aims to provide an overview of: 1) the ability of lecturers to understand the functions of ICT in learning practices; 2) the ability of lecturers to use ICT in learning practices; 3) the ability of lecturers to manage ICT-based learning practices; and 4) the ability of lecturers to conduct ICT-based learning assessments. The study was conducted at IAIN Kendari using a qualitative approach. Data collection is done through observation, interviews, and study of learning documents. The research findings show that the lecturers understanding of the function of ICT in the learning process is still low, so that it also results in a low ability of lecturers in ICT-based learning. Another result is the low ability to manage ICT-based learning, including weaknesses in conducting ICT-based assessment. Because of that, a technology literacy improvement program is needed for lecturers in Islamic Higher Educaton.

Keywords
Technology Literacy; ICT; Learning Media

Topic
New Technologies in Education

Link: https://ifory.id/abstract/pr8z3246uJkj

Corresponding Author
tris Sutrisno

Institutions
Politeknik Negeri Bandung
sutrisno[at]polban.ac.id

Abstract
Microwave amplifier is a radio frequency device used for many applications in telecommunication technology such as C Band weather radar application. The microwave amplifier usually exists in transmitter section to amplify weak signal that will be delivered to antenna. This paper discuss, design and fabrication of a microwave amplifier using High Mobility Electron Transistor (HMET) CGH40006P. The reason using such kind of transistor is due to its high gain and linearity. In order to achieve maximum power transfer at frequency of 5.6 GHz. The amplifier is constructed in cascade architecture using the same type of transistors. Open ended single stub matching impedance networks are applied in this design as well. Based on measurement result, power gain of 21 dB is obtained for +20 dBm input power with Voltage Standing Wave Ratio (VSWR) of 1.1 and 13 dB noise figure.

Keywords
open single stub, noise figure ,gain, linearity

Topic
Electrical Engineering

Link: https://ifory.id/abstract/bxcLJA3WXnC7