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The Quality of Drinking Water Preparation in Drinking Water Refill Depots throughout Kendari City
Erwin Azizi Jayadipraja, Dedeh Nurhayati, Muhammad Chaerul

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Corresponding Author
Erwin Azizi Jayadipraja

Institutions
1College of Mandala Waluya Health School, Kendari, Indonesia
2Health Departement of Southeast Sulawesi Province, Kendari, Indonesia
3Fajar University, Makassar, Indonesia

Abstract
The society in Kendari city are using drinking water have a source of drinking water refill depots. The drinking water should qualify the physical, chemistry and microbiology rules and regulations. The population in this study is the whole drinking water depots in Kendari city that card carrying by Dinas Kesehatan Kota Kendari in January 2018 as many as 87 depots. The number of sample as many as 36 drinking water depots. Sampling technique is proportionate random sampling. The result of this study is finding that from 36 depots obtaining as many as 91,7% water resources (water standard) is unqualified (contains coliform and Fe). After processed by drinking water depots the water quality is re-test and obtaining as many as 16,7% the water fickle by drinking water depot is unqualified (contains coliform and Fe). There are still drinking water depots that the preparation system of drinking water are unqualified by the health regulation of Republic Inonesia. So that evaluation and supervision is necessary in term the implementation so it does not fazing health.

Keywords
Drinking Water Refill Depots. Drinking Water Quality, Coliform, Fe

Topic
Environmental Health

Link: https://ifory.id/abstract/K7tXDvqCGL3Y


THE EFFECTIVENESS OF STORY ASSISTANCE PROGRAM TO MORAL ASPECT OF ADHD CHILDREN IN KINDERGARTEN
Nurcholimah, Suparno

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Corresponding Author
Nu Cholimah

Institutions
Universitas Negeri Yogyakarta

Abstract
The problem of moral education using story books for children with special needs has not been studied in detail yet. The purpose of this study was to see how effective the story assistance program was on the moral aspects carried out in children with impaired concentration (GPPH) and hyperactivity disorder or ADHD, in 5 year-old kindergarten children. The program was held for 2 weeks with SSR method, one kindergarten child with ADHD was observed on the moral aspects of respect from the three components, namely affective, cognitive, and psychomotor. The child was given intervention for 2 weeks at school by stimulating something that raised empathy, then told stories, and habituated to greet others. The results of preliminary observations showed that the child had not shown empathy, did not want to listen or ask questions, and if given an example of greeting, the child would not see or lacked of focus. Then the next step was to intervene. Every day the child was stimulated by something that raised a sense of empathy, played a story, and accustomed to greeting for 10 times. In the 2nd week there was escalation to 65% on empathy, 85% on listening stories, and 80% on greeting others. The results of this research supported previous research stated that it took time to show empathy or affection to normal children, so it took a longer time to show it to ADHD children.

Keywords
story book, ADHD, Moral

Topic
Education

Link: https://ifory.id/abstract/rZMmyLWK4Fnt


THE REPELLENCY OF GUAVA SHOOTS EXTRACT TO THE ASIAN CITRUS PSYLLID Diaphorina citri
Mofit Eko Poerwanto and Chimayatus Solicah

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Corresponding Author
Mofit Eko Poerwanto

Institutions
Faculty of Agriculture, UPN “Veteran” Yogyakarta

Abstract
CVPD or greening disease is the most devastating disease on citrus production in Indonesia and in the world. It is vectored by Asian citrus psyllid (Diaphorina citri). Guava leave extract is a prospective control means for reducing psyllid population. Research was conducted to investigate the repellent effect of guava shoots to psyllids. Repellent effect of grinded dried upper shoot (leaf number 1 and 2 from the top) of 50oC and 80oC of red, white, and non-seed guava shoots to ten adult psyllids of mixed gender were determined in Y-tube olfactometer. Variation of proportion of guava leaf : citrus leaf (0:3; 1:1; 1:2; 2:1; 3:0) of guava shoots which have highest repellent effect also tested to the psyllids. The result shows that guava shoots has repellence effect to psyllids adult. The effect is reduced as the increase of drying temperature. Highest repellence effect is found from red guava shoots, followed by non-seed guava and white guava. Repellent effect of upper red guava shoots was 63.3%, 73.3%, and 76.7% on the proportion of 1:2, 1:1, and 2:1 respectively. It is suggested that the highest repellent properties is in red guava shoots and the ability will decrease in line with the increasing of drying temperature. The repellency is dose dependent. It increase with the increasing of guava leaf proportion.

Keywords
Diaphorina citri, guava, greening disease, vector, drying temperature

Topic
Crop and Crop Management

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


Factors that Affecting the Intention to Establish Innovative Business Based on Local Resources in Young Generation on North Sulawesi
Christoffel Kojo (a*), Christoffel M. O. Mintardjo (a*), Djeini Maradesa (a), Wensy F. I. Rompas

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Corresponding Author
Christoffel Kojo

Institutions
a) Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *christoffelkojo[at]gmail.com; christoffelmintardjo[at]unsrat.ac.id

Abstract
The problem in North Sulawesi is the lack of innovation and creativity of the younger generation, especially in establishing businesses and creating innovative and creative products and services. The importance of this problem is because young people who are able to set up businesses and create innovative products and services will drive the innovation economy in North Sulawesi. To be able to drive the innovation-based economy it is necessary to create many innovative entrepreneurs, especially those based on local resources such as marine affairs, fisheries, tourism. This study aims to investigate the factors that influence the intentions of young people to pursue innovative and creative entrepreneurs based on local resources. The model analyzed includes internal factors, attitude factors towards entrepreneurship and contextual factors. This study involved a sample of 200 young generation respondents in North Sulawesi obtained using a purposive sampling technique. The research method is quantitative with regression analysis and hypothesis testing t test and F test. The results of the study there are several factors that influence the intention of innovative entrepreneurship in the younger generation.

Keywords
Intention; Innovative Business; Local Resources; Young Generation; North Sulawesi

Topic
Entrepreneurship

Link: https://ifory.id/abstract/vyeqUmpcKA7r


Study of Factors Affecting to Domestic Tourism Purchase in SMEs Food and Beverage Based in Manado City
Imelda W. J. Ogi (a*), Joy E. Tulung (a), Mirah H. Rogi (a), Christoffel M. O. Mintardjo (a)

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Corresponding Author
Imelda Ogi

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *ogi_imelda[at]unsrat.ac.id

Abstract
Manado City is a city located in the northern Sulawesi province. With a multicultural background, this area is very rich with a variety of culinary delights. Seafood products combined with traditionally prepared archipelago spices are the main culinary offerings of the City of Manado. The grilled fish culinary small business in Manado especially the street vendor is one of the culinary tourism spots in the city of Manado and is always crowded with visitors because the fish that are sold are taken directly at the fish auction which is the center of fresh fish. So that the freshness of these fish need not be doubted. Not only fish, various other types of culinary, ranging from mild to heavy there. The purpose of this study is to examine the factors that influence purchasing decisions of domestic tourists in food and beverage-based SMEs in the city of Manado. The research method uses primary data with a sample of 200 domestic tourist respondents who visited food and beverage-based SMEs obtained from questionnaires. Data analysis uses hypothesis testing and multiple linear regression analysis. The results showed that there were factors that influenced the decision to purchase domestic tourists in food and beverage SMEs in the city of Manado.

Keywords
SMEs; Food; Buying Decision; Domestic Tourist; Product Quality; Price; Location; Service Quality

Topic
Marketing

Link: https://ifory.id/abstract/jMGy68C4FQKL


Factors That Influence Tourists Buying Interest in Manado City Traditional SMEs
Imelda Ogi (a*), Merinda H. Ch. Pandowo (a*), Rita N. Taroreh (a)

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Corresponding Author
Imelda Ogi

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *ogi_imelda[at]unsrat.ac.id; iinpan[at]yahoo.com;

Abstract
Small businesses in Manado are one of the pillars in supporting economic growth in this area. SMEs also support the development of innovation in supporting the tourism industry in this city. Problems faced by SMEs in Manado include how SMEs in Manado, especially traditional SMEs, in predicting consumer behavior, especially tourist behavior in Manado. The research objective is to analyze the factors that influence the buying interest of tourists in traditional SMEs in the city of Manado. The research method is quantitative with the object of research in traditional food and beverage based SMEs in the city of Manado. The number of samples is 100 respondents taken from 10 SMEs. The results obtained information related to variables affecting the buying interest of tourists in the city of Manado.

Keywords
Tourist Buying Interest; Traditional SMEs, Manado City

Topic
Marketing

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


The Effect of Understanding and Application of Accounting Information Systems on SMEs Culinary Performance in Manado City
Victorina Z. Tirayoh (a*), Yunita Mandagie (a), Meily Y. B. Kalalo (a)

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Corresponding Author
Imelda Ogi

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *vtirayoh[at]unsrat.ac.id

Abstract
The purpose of this study is to determine The Understanding and Application of Accounting Information Systems influence the performance of culinary SMEs in the city of Manado. There are several research questions which are: Does the Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? Does the Understanding and Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? The research method used is multiple regression analysis with the help of SPSS. The results of the study found that there are influences of variables studied with the performance of SMEs.Study of Factors Affecting to Domestic Tourism Purchase in SMEs Food and Beverage Based in Manado City.

Keywords
Understanding; Application; Accounting Information Systems; SMEs; Performance

Topic
Finance and Accounting

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


Implementation of Five Cs Marketing Analysis at the Alia Sport Indonesia Entrepreneurship Start-Up
Teddy Siswanto, Hartini, Ratna Shofiati, Wawan Kurniawan, Rachman Nur Hidayat

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Corresponding Author
Teddy Siswanto

Institutions
Trisakti University

Abstract
Abstract – Starting as a Futsal sports athlete, Rahman, a Trisakti University student, founded a business making T-shirts with the Alia brand. The production process of making shirts based on orders is done at his Bekasi area. Problems encountered are related to financial management and sales that are not yet stable. The methodology used in analyzing the problems faced by Alias tenants uses The Five Cs Marketing Analysis consisting of Customers, Company Skills, Competitors, Collaborators and Context. The solutions produced in the analysis have been carried out by tenants in fixing existing problems so that financial management can be easily done and increased sales through information technology.

Keywords
jersey shirts, financial management, sales, entrepreneurship, Five Cs Marketing Analysis

Topic
Entrepreneurship

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


SMOKING BEHAVIOR OF LUNGS CLINIC PATIENTS IN YOGYAKARTA INDONESIA AND ISLAMABAD PAKISTAN
Lucky Herawati1, Jenita Doli Dosnu2, Muh Raftaz Kayani3, Abida Raza4

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Corresponding Author
lucky herawati lucky herawati

Institutions
1,2 Health Polytechnic, Ministry of Health Yogyakarta, Indonesia
3 Leader of the “Kiran” Cancer Foundation in Islamabad Pakistan
4 NILOP Nanomedicine Research Labs (NNRL) affiliated with Pakistan Institute of Engineering and Applied Science (PIAS) Islamabad Pakistan

Abstract
The increase in the number of patients, visiting to the clinic with an indication of lung cancer are thought to be due to the age of smokers getting earlier. The severity of the disease is not only due to late diagnosis but also because patients who have been diagnosed with lung cancer do not stop smoking. Based on research, in patients with post-lung cancer diagnosis, 51% continue to smoke. This descriptive study aims to determine the characteristics of lungs clinic patients, their smoking behavior and the correlation of both. Respondents were the patients of the lungs clinic who still smoked. The number of respondents were 55 patients, coming from 3 Hospitals in Yogyakarta Indonesia and 1 Hospital in Islamabad Pakistan, which were taken by incidental sampling. Data were analyzed and presented descriptively. The results showed that the average age of respondents was 48 years, 40% had senior high school education and 67.3% worked as entrepreneurs, private employees and laborers. They smoked 12 cigarettes / day in average for 27 years. There is a correlation between age and duration of smoking (r = 0.755, p value 0,000), and there is a correlation between their job and the average number of cigarettes smoked / day (r = -0.266, p value 0.05). There is no correlation between education level with smoking behavior and there is no correlation between respondent characteristics with respondents knowledge about smoking and lung cancer. The results of this study are expected to trigger the efforts of interested parties to focus more on lung clinic patients who smoke and ultimately can prevent lung cancer.

Keywords
smoking behaviour, lungs clinic, patient

Topic
COMMUNICABLE AND NON COMMUNICABLE DISEASES

Link: https://ifory.id/abstract/7xLmuM24XyNB


Indonesian Preoperative Anxiety Scale (INPOAS) : The Patient-s anxiety assessment scale for surgery
Ida Mardalena, Sutejo

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Corresponding Author
Ida Mardalena

Institutions
Department of Nursing Poltekkes Kemenkes Yogyakarta

Abstract
Background. Preoperative anxiety in patients has an impact on several perioperative aspects. The need for premedication and analgesic drugs is greater at the time of induction, the dose of anesthesia maintenance medication is greater, including the need for postoperative analgesic abortion also increases in addition to the impact of the extended recovery phase so that it can increase the length of treatment which has the effect of increasing the cost of hospitalization. The incidence of preoperative anxiety from various studies around the world varies greatly from 60% to 90%. Indonesia does not have data on the incidence of preoperative anxiety in patients undergoing elective surgery. The incidence of preoperative anxiety in Indonesia is thought to be quite high. Objective. To developed valid and reliable preoperative patient anxiety assessment instruments Methods. Conduct preoperative anxiety measurement instruments from literature studies, conduct psychometric test instruments on respondents. The instrument that was tested was used to measure the anxiety of 65 respondents then their validity and reliability were assessed. The results of measuring anxiety with INPOAS compared to the HAM-A anxiety instrument were then tested by the Kappa agreement. Result. Respondents involved as many as 65 people, 0.011 determinant test results that indicate each statement is interrelated. All statements on the INPOAS scale are valid with Corrected Item-Total Correlation r total: 0.989> 0.254. All items have a Cronbach Alpha value> 0.70 with an overall Cronbach Alpha value of 0.812 Conclusions. Indonesian Preoperative Anxiety Scale (INPOAS) is a valid and reliable instrument for measuring preoperative anxiety.

Keywords
Preoperative anxiety, INPOAS, validity, reliability

Topic
NURSING

Link: https://ifory.id/abstract/gRhwZrzxFY6B


THE DIFFERENCES OF KIDNEY FUNCTION TEST IN HEMODIALYSIS PATIENTS SERUM WITH AND WITHOUT DILUTION
Subrata Tri Widada1, EniKurniati2

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Corresponding Author
Subrata Tri Widada

Institutions
Health Polytecnic Yogyakarta

Abstract
Kidney is a important organ in the human body, the body will have problems if the kidney does not work properly. Treatments for the disease may include hemodialysis. Patient of hemodialysis is often found high creatinine, ureum, and uric acid levels. This condition may affect the quality of laboratory results. According to The Beer-Lambert-s Law, the portion of the light absorption will depend on how many molecules it interacts with. However, the theory cannot be applied to a solution with high concentration. This condition can trigger inaccurate results which may be harmful to the patients because it cause errors in diagnosis, treatment and disease monitoring. This condition can be handled by diluting the concentrated serum. A serum sample was diluted with a physiological saline solution (NaCl). This study aims to determine the level of kidney function test in hemodialysis patients serum with and without dilution. This research was Pre-experimental Design methods with One-Group Pretest-Posttest Design. Research sample was used serum of hemodialysis patient with creatinine level more than 10 mg/dL, ureum level more than 256 mg/dL, and uric acid level more than 12mg/dL counted 40 samples. The test results were analyzed descriptively and statistically using Paired Sample T-Test. The mean of creatinine and uric acid levels increase was 2.29 mg / dL (16.72%) and 4.02 mg / dL (44.47%), while the mean urea decreased was 19.52 mg / dL (6.38 %).The results tested with Paired Sample T-Test showed a significant 0.000 (<0.05) which means there was a difference of kidney function test in hemodialysis patients with and without dilution.

Keywords
Kidney Function Test, Hemodialysis, Without Dilution, Dilution.

Topic
MEDICAL LABORATORY TECHNOLOGY

Link: https://ifory.id/abstract/LrjkBa8zJcKM


The Relation of Infection Disease History, Giving Exlusive Breastfeeding, Giving MP-ASI with Stunting in Children Aged 6-24 Months at Pengasih II Health Center in 2019
Desi Dwi Astuti, Tri Maryani, Dyah Noviawati Setya Arum

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Corresponding Author
Desi Dwi Astuti

Institutions
Poltekkes Kemenkes Yogyakarta

Abstract
Background: Indonesia has placed fifth grade of the world for Stunting condition. Prevalention Stunting in Indonesia 29,6 %. In 2017. The child prevalention Stunting at DIY 2017 that-s 13,86%. People need to know what factors can cause stunting. One of the factors is the history of infectious diseases, exclusive breastfeeding and administration of MP-ASI. Objective: Shown the relation disease infection history, giving ASI in exlusive and giving the MP-ASI with Stunting occur to age of child 6-24 months in Puskesmas pengasih II at Kulon Progo regency. Methods: This research using case-control design. The population in this research all of the mothers that have child 6-24 months in Puskesmas pengasih II. The sampling technique used Propotional Sampling. The total of sampling are 96 (n1≈n2=48). The date analysis chi-square test and logistic regretion. Results: The result of analyzed can-t get the relation between disease infection with stunting (p- value 0,13 CC 0,174 OR 2,14 C195% 0,98-5,14 ). There are relation between giving exlusive breastfeeding with stunting (p value 0,003 CC 0,306 0R 3,97 C195% 1,64-9,58). There are relation between giving MP-ASI with stunting (p value 0,001 CC 0,324 OR 4,88 C195% 1,98-12,02). The factor dominantly in stunting occur is giving MP-ASI.Conclusion: There is not relation between disease infection history with stunting occur. There are relation that significant between giving The MP-ASI with stunting occur to child 6-24 months.

Keywords
Stunting, Disease infection history, Exlusive Breastfeeding, MP-ASI

Topic
MATERNAL, NEONATAL, AND CHILD HEALTH

Link: https://ifory.id/abstract/dTUbwqK6AQj4


The Effect Of Profitability, Capital Adequacy, Liquidity Risk, Credit Risk And Systematic Risk on Banking Shares Return Listed in Indonesia Stock Exchange (Period Of Year 2012 S.D. 2017)
Aulia Drajat, Iman S. Suriawinata, Irvan Noormansyah

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Corresponding Author
Aulia Drajat

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta Indonesia

Abstract
This study aims to determine the effect of profitability, capital adequacy, liquidity risk, credit risk and systematic risk on banking shares return listed in the Indonesia Stock Exchange in the period of year 2012-2017. This study uses a sample of 22 banks listed on the Indonesia Stock Exchange over a period of six years, 2012-2017 with a number of 132 observation panel data. Data collection techniques using the method of documentation through the official site of the Indonesia Stock Exchange (IDX), namely www.idx.co.id, www.investing.com and www.yahoofinance.com. and other official web banking information sources and analyzed using Eviews software version 10. The results of the study concluded that the ROA ratio has a positive and significant effect on bank stock returns, which indicates that the profitability represented by the ROA ratio as a measure of bank performance is able to influence market or investor reactions. CAR ratio has a positive and significant effect on banking stock returns. LDR ratio has a negative but not significant effect on stock returns. The NPL ratio has a positive but not significant effect on stock returns. Stock Beta has a negative but not significant effect on stock returns.

Keywords
Stock Return, ROA, CAR, LDR, NPL and Beta Stock

Topic
Management Accounting

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


THE EFFECT OF EARNINGS MANAGEMENT ON THE COMPANY-S VALUES IN THE MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2014-2018
Moch Ridwan, Iman S. Suriawinata, Rimi Gusliana

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Corresponding Author
MOCH RIDWAN

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia

Abstract
The aim of the study was to find out the effect of earnings management on the company-s values. This study uses a sample of mining companies as many as 17 companies listed on the Indonesia Stock Exchange with a period of five years, period 2014-2018 and a total sample of 85 companies. This study uses secondary data with data collection techniques using the documentation method from the official website of the Indonesia Stock Exchange https://www.idx.co.id/ and analyzed using Software Eviews version 10. The results of this study partially is that Earnings Management has an influence on Company Value, this indicates that earnings management practices are opportunistic. The profitability control variable does not affect the Company Value, this shows the higher the profit value does not affect the Company Value. Leverage has no effect on Company Value, the greater the debt does not affect the Company Value investors only see its utilization. Size has an influence on Company Value, good and efficient company management will affect Company Value

Keywords
Earning Management and Company-s Values

Topic
Financial Accounting

Link: https://ifory.id/abstract/KNd9etGchJjB


LAND AND BUILDING TAX (RURAL AND URBAN) FINDINGS AND THE OPINION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA
Lies Zulfiati and May Saulina

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Corresponding Author
Lies Zufiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia

Abstract
This study is aimed to test what are the findings of the audit results on the management of Land and Building tax of rural and urban areas after submission from the Central Government has a probability of influencing the determination of opinions from the audit result of the Supreme Audit Board of The Republic of Indonesia. The population of this study is Local Government Financial Statements which has been audited by the Supreme Audit Board of the Republic of Indonesia for 2014 - 2017. Data comes from Summary of Examination Result overview for Semester I and II in 2015 - 2018. The Local Government Financial Statements taken as a sample are all Local Government Financial Statements of district and city governments throughout Indonesia added with one Provincial Government namely DKI Jakarta which does not have district and city governments. The results showed that the independent variable of audit findings of land and building tax have a negative in influencing the opinion of the examination results

Keywords
Audit Findings of Rural and Urban Land and Building Tax, Audit Opinion of BPK

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/4V9kGMBZA3Nd


DEBT COVENANT, MANAGERIAL OWNERSHIP STRUCTURE AND ACCOUNTING CONSERVATISM
Lies Zulfiati and Elsa Lusiana

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Corresponding Author
Lies Zufiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia

Abstract
This study aims to determine the effects of debt covenant and managerial ownership structure on accounting conservatism in manufacturing companies listed in the Indonesia Stock Exchange (IDX) period 2016-2018. According to Givoly and Hayn (2000), accounting conservatism is proxied by total accrual, while debt covenant is proxied by leverage. Managerial ownership structure is measured by managerial ownership level. The control variables are firm size and sales growth. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018. The companies selected using purposive sampling amount to 112 companies for 3 consecutive years, or336 companies in total. This study employed data panel regression with eviews version 10.0. The findings of this study show that debt covenant and sales growth have a positive and significant effect while managerial ownership structure and firm size havea positive and insignificant effect on accounting conservatism in the manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018.

Keywords
Debt Covenant, Managerial Ownership Structure, Accounting Conservatism

Topic
Financial Accounting

Link: https://ifory.id/abstract/4Ax9FvbtmzXk


THE EFFECT OF BUSINESS RISK ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2013-2017)
CHINDY YOLANDA FARAMITHA, Dr. SHARIFUDDIN HUSEN, SE., Ak., M.Si., Ak, Dr. M. ANHAR, M.Sc., SE., Ak., CA

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Corresponding Author
CHINDY YOLANDA FARAMITHA

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA

Abstract
ABSTRACT - This study aims to determine (1) Does business risk affect tax avoidance, (2) Does business risk affect leverage, (3) Does leverage affect tax avoidance, (4) Does business risk through leverage affect tax avoidance. This research was conducted at manufacturing companies listed on the Stock Exchange from 2013 to 2017. This research uses descriptive quantitative research using inferential methods. The population in this study were 116 manufacturing companies listed on the Stock Exchange, with the sample selected using a purposive sampling method, namely by determining the sample technique based on certain criteria or considerations. The sample of this study consisted of 18 manufacturing companies listed and active on the Indonesia Stock Exchange from 2013 to 2017, which included tax payment data, and had positive profits. This data analysis technique is path analysis because this method can analyze the pattern of causal relationships between variables with the aim to determine the direct and indirect effects, simultaneously or together and partially or independently of some causal variables on an effect variable. This research uses the Lisrel 8.8 program. The results of the study prove that (1) The positive influence of business risk on tax avoidance, (2) The positive effect of business risk on leverage, (3) The positive influence of leverage on tax avoidance, (4) The positive effect of business risk through leverage on tax avoidance that proved significant.

Keywords
business risk, tax avoidance, leverage

Topic
Taxation

Link: https://ifory.id/abstract/KRcJDeFUQ3gv


Development of Graft Earthenware Ceramic Firing Stove Design from the Usage of Wasted Gas Fire and Heat from Tunnel Stove in Stoneware Ceramic Firing Process
Dr. Ponimin M. Hum, Dr. Hariyanto, M.hum, Dr. Badrul Bin Isa, Drs. Suharmanto, M. Pd

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Corresponding Author
Ponimin fs

Institutions
University State of Malang

Abstract

Keywords
Keywords: earthenware ceramic, firing stove, heat waste

Topic
Biomass, Biofuel

Link: https://ifory.id/abstract/PY8dUuBQzVbj


AN EFFORT OF STARTUP E-COMMERCE DELIVERING QUALITY SERVICE: AN EMPIRICAL INVESTIGATION BEHAVIORAL INTENTION
Muhamad Nasoha

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Corresponding Author
Muhamad Nasoha

Institutions
Faculty of Economics, Universitas Terbuka

Abstract
This study aimed to determine how the influence of E-Service Quality on E-Satisfaction and its impact on Behavioral Intention. Respondents who participated in this study were 150 people who are online shopping users from various vendors. This research is a verification using explanatory research, which is to explain the nature of the causal relationship through hypothesis testing. By using the Partial Least Square method, the proposed model successfully proved all research hypotheses with strong influence. E-Satisfaction is proven to be influenced by E-service Quality with a strong influence (0.745), then behavioral intention is influenced by E-service Quality with a strong influence (0.598) and behavioral intention is influenced by E-satisfaction with a moderate effect (0.208). The findings of this study indicate that the behavioral intention of online shoping users is considered quite high because the quality of service and satisfaction provided by vendors is considered very good. Future research needs to consider more aspects of vendor characteristics based on the size of the business and the type of product / service.

Keywords
Behavioral Intention, E-service Quality, E-Satisfaction, Shoping online

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/Fe6zLc27Vr9j


EMPOWERING ENTREPENEURS OF SMES IN FACING THE 4.0 INDUSTRIAL REVOLUTION: CO-CREATION EXPERIENCE BASED MODELING IN E-COMMERCE BUSINESS
GintaGinting

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Corresponding Author
Ginta Ginting

Institutions
Department of Management Faculty of Economic, Universitas Terbuka

Abstract
The development of e-commerce has posed challenges and opportunities to entrepreneurs who deal with e-commerce business, especially those in Small Medium Scale companies. It is important to drive n entrepreneurs for economic development because it improves competitiveness, encourages innovation and widens market coverage. This study aims to evaluate the success of e-commerce business managed by entrepreneurs by offering experience aspect to consumers through the model of co-creation experience (antecedent and consequence). The study employs verification and descriptive design. It involved 321 participants who bought online products produced by SMEs in market places (BukaLapak.com and Tokopedia.com). By utilizing SEM-Lisrel, the model of this study proves that the level of technologization and the level of connectivity have a strong effect on co-creation experience that can encourage the degree of co-creation and satisfaction as well as behavioral intention. For further research, women entrepreneurs who run e-commerce business must consider how far customer readiness can become an obstacle that can affect intention to repurchase through co-creation which in this study has insignificant effect.

Keywords
Co-creation experience, Degree of co-creation, Satisfaction, behavioral intention, e-commerce

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/dfZzJR9YCUw4


ONLINE /WEB SITE EXPERIENCE MEASUREMENT: THE CONCEPT OF FLOW VARIABLE ANTECEDENTS AND OUTCOME USING STRUCTURAL MODELING APPROACH
(1)Joko Rizkie Widokarti; (2) Ginta Ginting

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Corresponding Author
Joko Rizkie Widokarti

Institutions
(1)Faculty of Economic Universitas Terbuka (2)Faculty of Economic Universitas Terbuka

Abstract
This study develops modeling using the concept of variable flow based on research gaps empirical studies of online/web experience emphasizing strategic aspects that require a theory-based conceptual framework. Flow variable in this model using 3 steps by identifying independent variable (interactivity, usability, connectedness, chalenge, skill, telepresence, perceived benefit), component variable (functionlity, psychological, content/marketing) and outcome variable (satisfaction, trust and behavioral intention). The unit of analysis is the Open University website user, with 364 respondents involved. By using SEM-LISREL, research modeling can prove the majority of hypothesis testing (15 Hypotheses) out of 19 proposed hypotheses. The modeling in this study can be declared valid to be developed in subsequent studies. There are 4 hypothesis tests that show insignificant results, namely: 1) the effect of connectedness on functionality; 2) the effect of content on behavioral intention; 3) psychological influence on trust and 4) psychological effect on skills. For future research development it is necessary to develop a more comprehensive "flow experience" model by taking into account the insignificant relationship of variables such as: characteristics of respondents and distribution of respondents location.

Keywords
flow variable, web/online experience, antecedents, outcome

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/KMJdEBbPGL6x


USING KNOWLEDGE MANAGEMENT PRACTICE TO ADAPT DYNAMIC EVOLUTION TECHNOLOGY: CREATING VALUE ADDED FOR LECTURE
HERIYANNI MASITHOH

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Corresponding Author
Heriyanni Masithoh

Institutions
Universitas Terbuka

Abstract
This paper examines a modeling on the role of technology advancement to be able to motivate lecturers to manage their knowledge, so they can provide value added to increase their performance. The study model is hoped to be able to identify how far lecturers in universities can utilizes information technology (IT) development to gain acquisition knowledge through environmental scanning, experimentation and individual learning. In order for knowledge to be able to provide multiplier effects, a lecturer should be able to optimize three things: knowledge creation, knowledge utilizing and knowledge sharing. This study promotes an important issue that the dynamics evolution of information makes the use of technology support not an option but necessity in managing knowledge. Our evidence comprises 125 lecturers in Universitas Terbuka and utilizes Structural Equation Model (SEM) as an analysis tool. Our finding indicates that technology advancement can directly affect understanding of knowledge management that gives value added to lecturers. Limitation of this research is sample constraint. More accurate results could be obtained if future research is more concentrate on respondents from various institutions to be able to make a more accurate comparison. The originality of this paper is to give a new insight on how skill/knowledge owned by lecturers in ICT can trigger their knowledge management.

Keywords
Knowledge management, Technology advancement, Value added, Educational Institution

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/NWfp2zev9Q3q


COMMUNITY-BASED ACTION MODEL THROUGH CUSTOMER ENGAGEMENT TO REINFORCE VALUE CO-CREATION: BEHAVIORAL APPROACH
Radeswandri, Ginta Ginting

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Corresponding Author
Radeswandri Radeswandri

Institutions
Universitas Terbuka

Abstract
Building community engagement involving consumers, business actors, farmers and others stakeholders as part of marketing strategy for creating value co-creation has become a phenomenon for increasing sustainable consumption. In order to address the issue, this paper proposes a community-based action model for making value co-creation and for examining how far it affects behavioral aspects (intention and actual purchase). To measure and analyze the proposed model, organic food business mostly run by entrepreneurs (Small Medium Enterprise) is selected as a unit of analysis. Consumers of organic food tend to be influenced by subjective norms when buying products, including recommendation from other people. This paper aims at measuring the impact of four variables (community engagement, value co-creation, intention to repurchase and actual use) by selecting a specific sample which includes respondents who purchase and consume organic food. By using Partial Least Square to run data obtained from 165 respondents from various regions in Indonesia, it is found that customer engagement strongly influence value co-creation (0.601), and intention to repurchase organic food has an impact on actual use (0.866). It can be concluded that strengthening community engagement will increase purchasing intention, which then impacts on the actual purchase. Future research needs to consider two things: grouping organic food products specifically (vegetable, food, drink) and price factor that is still expensive.

Keywords
Community Engagement, Value Co-creation, Intention to repurchase, Actual Purchase, organic food

Topic
Economics and business research methods

Link: https://ifory.id/abstract/Zy2MeznmTwXj


COUNSELING AND TRAINING TO MAKING FLOOR CLEANING FLUID FROM ARAB LEAF EXTRACT (Ziziphus spina-christi) AS NATURAL DESINFECTANT AND HOUSEHOLD RUQYAH MEDIA
Fitrianti Darusman, Indri Widayati

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Corresponding Author
Fitrianti Darusman

Institutions
Program Studi Farmasi,
Fakultas Matematika dan Ilmu Pengetahuan Alam,
Universitas Islam Bandung,
Jl. Tamansari No.1 Bandung, West Java, Indonesia 40116

Abstract
Background : Currently there are many floor cleaning products that have antibacterial or disinfecting activity but are derived from chemicals, for example benzalkonium chloride. Not a few people who use this product in addition to the advertisements offered, this product is also proven to have an effective antimicrobial effect and at the same time very corrosive to remove dirt crust on the floor. On the other hand, this can have a negative impact on human health, because this can cause inhalation through the respiratory tract, contaminating food or sticking to the skin. Whats more, these household products are used every day to clean the house. By using herbal floor cleaning products from bidara leaf extract is a halal and safe solution, besides being able to use a floor from microbes it also keeps the house protected from interference from jinn and magic. Purpose : Al-Quran Garden which is located on the Sersan Bajuri Canal, Cihideung Village, Parongpong District, is a center for nurseries, care, cultivation and sale of plants mentioned in the Al-Quran and As-Sunnah (Hadith) such as rose, tiin , pomegranate, grapes and arabian bidara. To support the Quranic Healing Clinic program, the Al-Quran Garden requires collaboration with educational institutions in this case the UNISBA Pharmacy Study Program in utilizing the results of research that is / has been carried out on the Quran plant herbs which are its commodities, among which are the objects of this PKM is the leaf of arabian bidara (Ziziphus spina-christi L.) which is then developed into an herbal floor cleaning product as an antibacterial or natural disinfectant as well as a home media ruqyah. Methods : According to the proposition of the Koran, the leaves of bidara are not liked by jinn so it is effective in driving away the interference of jinn and magic. Bidara or sidr is mentioned 3 times in the surah Al-Quran, namely QS. Saba verse 16, QS. An-Najm verses 14 and QS. Al-Waqiah verse 28, which describes the bidara tree as a unique tree, because it can be found both in the natural world and the afterlife. Besides leaves bidara is one of the herbs that the Prophet Muhammad SAW recommended for use by humans in purifying or bathing. Results and Conclusion : Thus, the Community Potential Empowerment Program (P3M) in PKM is closely related to the LPPM Strategic Plan namely the utilization of research, education and counseling results that are consultative to communities outside Unisba and training in the manufacture of pharmaceutical products using simple technology that can be developed with PKM partners to be used by the wider community.

Keywords
bidara arab leaf, sidr, antibacterial, natural desinfectant, household ruqyah

Topic
Drug Discoveries and Development

Link: https://ifory.id/abstract/6Ea2MGWNkJvw


Analyze the patient choice of service level upgrade in hospital
Siska Nia Irasanti(a*), Yuli Susanti(b), Yani Dewi Suryani(c)

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Corresponding Author
Siska Nia Irasanti

Institutions
(a*)Public Health Department
Faculty of Medicine, Universitas Islam Bandung
(b)Public Health Department
Faculty of Medicine, Universitas Islam Bandung
(c)Paediatric Department
Faculty of Medicine, Universitas Islam Bandung
Al Ihsan Hospital, Jawa Barat

Abstract
Background: The decision to upgrade service level in the era of National Health Insurance (BPJS Kesehatan) is a demand arising for health services. There are several factors that influence the demand for health services. Objectives: The aims of the study are to explore the factors that influence the patients decision of choosing to upgrade their service level in Hospital. Our research also correlate the dimension of quality and patient expectation on health care services based on their determinant in the upgrading of service level selection. Research Methods: This study was an observational study with cross-sectional design of the 172 respondents from Al Ihsan, Unisba main teaching and public hospital in Jawa Barat Province, Indonesia. This research identified a list of 15 items of questionnaires from 5 dimension of patients quality and expectation of health care services (responsiveness component, the assurance component empathy component and component reliability). The research was conducted by interviewing the respondents using a questionnaire at the time of going home from the hospital or during outpatient control. Results: The results revealed seven determinants of hospital service level upgrade. There were - the availability of hospital room with better service level, The complete facilitation of the new hospital room with better services level, the affordable price, additional insurance, quality of health services, comfortable places, and private health room services. There were significant correlation between the quality and the expectation of health services, and it revealed p=0,188 (p value≤0,05) with correlation coefficient 0,101(Strong correlation). The biggest factors of patients upgrade their service levels was because the complete facilitation of the new hospital room with better services level (90,7%), and the followed by comfort, private and affordable prices. The better patients perception of health care quality is shown by factors that are statistically different significantly and they were additional insurance (p=0.000), quality of health services (p=0.007), comfortable places (p=0.040), and private health room services (p=0.049). Conclusions: Hospital complete facilitation make patient want to upgrade their service level in hospital. Rates adjusment and standardization of hospital services, monitoring of class availability in hospital, as well as the National Health Insurance premium adjustment is required in order to implement better social security. Increase of the quality of health services level are required to meet the patient expectation.

Keywords
patients choice, service level upgrading, BPJS Kesehatan

Topic
Hospital and Nursing Management

Link: https://ifory.id/abstract/pWmEZnQVJ276


Understanding Referring System for Knee Osteoarthritis Patient from Primary Health Care-s Physician: A Pilot Study at Al-Ihsan Hospital, Indonesia
Waspodo, Satrio (a); Rachmi. Ami (b)

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Corresponding Author
Ami Rachmi, Sp.KFR.

Institutions
a. Department of Physical Medicine and Rehabilitation, Muhammadiyah Hospital, Bandung. Faculty of Medicine Universitas Islam Bandung
b. Department of Physical Medicine and Rehabilitation, Al Ihsan Hospital. Faculty of Medicine, Universitas Islam Bandung

Abstract
Osteoarthritis (OA) is a chronic disease that need a non-pharmacological therapy or rehabilitation program for the management. This study aim to know which specialist that actually refer knee osteoarthritis patient to Physiatrist in Al Ihsan Hospital. From January to June 2019, data were collected from all OA cases. This study uses quantitative research method with observational study design from patient-s medical record. The results shows that 81% patient with knee osteoarthritis referred to Physiatrist from Neurologist in Al Ihsan hospital. Conclusion for this study is there is still a lack of understanding referring system for knee osteoarthritis patient by the primary health care-s physician Further information and standard need to be done to make primary health care-s physician can refer in a right specialists for OA cases.

Keywords
Referring, knee osteoarthritis, physiatrist, primary care physician

Topic
Hospital and Nursing Management

Link: https://ifory.id/abstract/hW3uwcGr9pyC


POTENTIALS STUDY ON WIND ENERGY IN JEMBER PAYANGAN BEACH BY DRONE SURVEYOR DATA OBSERVATION
Bayu Rudiyanto(a), Muhammad Fakhri Andi Hamdika(b), Azamataufiq Budiprasojo(a*), Budi Hariono(d)

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Corresponding Author
Bayu Rudiyanto

Institutions
(a)Energy Engineering Laboratory, Department of Renewable Energy Engineering, Politeknik Negeri Jember, Jember 68121, Indonesia
(b)Student of Department of Renewable Energy Engineering, Politeknik Negeri Jember, Jember 68121, Indonesia
(c)Engineering Computing Laboratory, Faculty Engineering, Politeknik Negeri Jember, Jember 68121, Indonesia
(b)Department of Agriculture Engineering Technology, Politeknik Negeri Jember, Jember 68121, Indonesia

Abstract
In an effort to develop and improve the energy mix, diversification of one of the new renewable energies that needs to be studied is wind energy. Wind energy is a renewable energy whose availability is of all time. Wind energy is also a renewable energy that does not produce pollution in its development. In Jember district, wind energy has the potential to be studied and developed especially in the southern coastal areas, one of them is on Payangan beach. This study aims to find out how much the potential of wind energy that can be converted into electrical energy on the Payangan coast. Observation of wind speed data using a drone surveyor enables researchers to reach a monitoring point that is impossible to reach by conventional anemometers. The wind speed varies between 3 to 52 m/s with a dominant wind speed of 25.2 m/s which has a wind power potential of 9644 Watt / m2 and the power absorbed by the generating system is 1402 Watt/ m2 area of the windmill.

Keywords
Drone Surveyor, Electricity, Wind Energy, Potential

Topic
Renewable and Novel Energy Sources

Link: https://ifory.id/abstract/bTN9vDG4rJm2


MODELING BUS SCHEDULING IN BANDUNG CITY USING MAX-PLUS ALGEBRA
Iwan Sugiarto (a*), Ferry Jaya Permana (a**), Andry Yosep (a)

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Corresponding Author
Iwan Sugiarto

Institutions
a) Department of Mathematics, Parahyangan Catholic University
*iwans[at]unpar.ac.id; iwan301[at]gmail.com
**ferryjp[at]unpar.ac.id

Abstract
Problems in the network (graph theory) which are mainly related to synchronization problems can be modeled and solved using max-plus algebra. The problem above is that using ordinary mathematics in the form of non-linear mathematical models, using max-plus algebra can be a linear model in its operation. Problems that can be modeled and solved using Max-Plus Algebra, including the problem of scheduling public transportation. Congestion is now a common thing in big cities . One of the main factors causing traffic congestion is the lack of use of public transportation, one of which is the DAMRI bus. Referring to developed countries, such as Japan, the timely departure of public transportation is quite crucial in an effort to foster public interest in using public transportation rather than private vehicles. In this research, a DAMRI bus scheduling model will be developed in Bandung using Max-Plus Algebra. In the assessment, selected two DAMRI bus route in the city of Bandung, namely Dipatiukur - Leuwi Panjang and Ledeng - Leuwi Panjang. Both routes are transformed into a directed graph and then modeled for scheduling with Max-Plus Algebra. After being modeled, the eigenvalues and eigenvectors of the system will be determined. The eigenvalue represents the period (in minutes) of departure at each stop point or stop and the eigenvector represents the initial time of departure of the DAMRI bus in the city of Bandung. Determination of eigenvalues and eigenvectors using the application Scilab 5.3.3 and Max-Plus Toolbox Algebra. The results show the performance of the bus departure scheduling system, which means that every 3,7492308 minutes departs at each stop / stop. As for the bus departure schedule, if the DAMRI bus operation starts at 05.00, the result that departs first is the departure from the Pasir Kaliki stop point to Hasan Sadikin Hospital stop, followed by bus departures at other stops. With the bus departure scheduling system at each bus stop or terminal, it is expected that the Bandung City Transportation Department will pay attention to the DAMRI bus departure scheduling system so that there is no late departure at each stop.

Keywords
max-plus algebra, scheduling, eigenvalue and vector

Topic
Mathematics

Link: https://ifory.id/abstract/C8M3qwUQ479b


E-Learning Success Determinants in Higher Education: A Review from Users Perspective
Afrin Fauzya Rizana (a*), Umar Y.K.S Hediyanto (b), Fadillah Ramadhan (c), Amelia Kurniawati (a)

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Corresponding Author
Afrin Fauzya Rizana

Institutions
(a) industrial engineering department, Telkom University, Bandung 40257, Indonesia
(b) information system department, Telkom University, Bandung 40257, Indonesia
(a) industrial engineering department, Institut Teknologi Nasional, Bandung 40124, Indonesia

Abstract
The implementation of e-learning become more and more popular among higher education institution. However, the costly implementation of e-learning not a guarantee that it will be successfully adopted. There are reports where the adoption rate of e-learning its users is often low, resulting the expected benefits failed to be achieved. In order to solve this issue, the important factors that influence users adoption and usage rate need to be identified. Therefore, this study aims to identify the critical factors of e-learning success in higher education. A systematic literature review protocols was employed in this study to identify the success factor of e-learning from previous literature. The review process is conducted towards articles published in science direct and emerald insight from the past 5 years. There are total 21 articles selected as primary articles for further review. According to the articles reviewed in this study, the success of e-learning implementation is reflected on three variables i.e. users satisfaction, actual usage, and continuance usage. Moreover, there are six dimension that is critical towards e-learning success i.e. students characteristics, instructors characteristics, users extrinsic motivation, learning environment, instructional design, and support. In addition, an e-learning success model for higher education was also developed.

Keywords
critical success factors; e-learning success; higher education; systematic literature review

Topic
Computers, Internet, Multimedia in Engineering Education

Link: https://ifory.id/abstract/nmPBp7gJAvMq


UTILIZATION OF CORN SEED CRUSHER MACHINE TO FULFILL POULTRY FEED NEEDS
Mochamad Rizkya Firmansyah, Asep Setiadi Husen, Aam Hamdani

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Corresponding Author
Mochamad Rizkya Firmansyah

Institutions
Faculty of Technology and Vocational Education, Indonesia University of Education

Abstract
Situgede Village, Karangpawitan District, Garut Regency is one of the villages in Garut West Java that has the advantage of having the potential to produce crops, especially dry corn. However, the authors observations state that there has been no processing of dried corn kernels, especially for poultry feed, which incidentally is abundant in the Situgede Village and surrounding areas. The authors observations also state that ungags in the Situgede Village and surrounding areas received feed supplies from outside the region, for example from East Java and Central Java. This was felt to be ineffective given the potential for abundant sources of feed ingredients in the area, namely corn kernels. Therefore, through the tasks of the Analysis and Design Course, the author designed and built a Corn Seed Crusher Machine to meet the needs of poultry feed in the area and its surroundings independently. By collaborating with the Koperasi Unit Desa Situgede Village as a vendor for writers, it is hoped that this goal can be achieved. The method used is the observation of the area around the Situgede Village and its surroundings, interviews with several related figures, study of literature with several sources such as books and journals, and analysis and design to design machines according to needs. With the results of the design of the machine made by the author obtained Corn Seed Crusher Machine with a capacity specification of 10 kg / hour.

Keywords
utilization, crusher machine, corn seed, poultry

Topic
Mechanical Engineering

Link: https://ifory.id/abstract/K6exDCcaNkJR


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