Indonesia Conference Directory

Corresponding Author
Eko budi Santoso Santoso

Institutions
1,2 Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia

Abstract
Indonesian capital market is very important in developing Indonesias economy by getting a cheap funding for their industry. Industry in the Indonesian capital market there are a variety of products was traded like bonds, mutual funds, equity or shares, warrant or option. The phenomenon from stock trading on the Indonesia Stock Exchange is very diverse like how to analyze stock price movements. Investors try to analyze stock prices with model like fundamental analysis or technical analysis. The capital market industry or the Stock Exchange must run its business with efficiently both in the companys operations or other efficiency such how to disseminate information that will be received by stock investors and efficiency in managing information so investors can know much. Eficient Market Hypothesis relates to the efficiency of information obtained by investors like transparency of information from private information like information each issuer and other information like public information that has been exposed to the public such as announcements of a rights issue or announcement of a companys stock withdrawal from the capital market. These announcements will usually have a significant effect on the share price on the Indonesia Stock Exchange, which will increase or decrease. The more efficient a capital market is all the information received will result in the movement of shares accurately and immediately so that it is considered to be unpredictable or randomly moving from day to day. The methodology of this research is will take data on the Indonesia Stock Exchange like the IHSG (composite stock price index) data in 2019 daily and will be proven whether the movement of the composite stock price index is random walk or not with use a Stochastic Process.

Keywords
Eficient market hypothesis, Investment in Stocks, Random walks, Stochastic Process

Topic
Others

Link: https://ifory.id/abstract/aRF694C3dLxc

Corresponding Author
Sri Handayani

Institutions
a) Accounting Department, Faculty of Economic and Business
Universitas Esa Unggul
Jakarta, Indonesia
b) Accounting Department, Faculty of Economic and Business
Universitas Esa Unggul
Jakarta, Indonesia

Abstract
Intellectual capital is an intangible asset that is beneficial for increasing the companys competitive ability and performance. Intellectual capital is elusive, but if it is discovered and explored it will give to the organization a new resource base to compete and win the competition. This study will analyze the intellectual capital factor, which consists of value added capital coefficient, human capital, and structural capital in achieving competitive advantage. The design of this research is causal explanatory. Population in this study are mining companies on the Indonesia Stock Exchange in 2016 to 2018. The sampling technique used is saturated sampling with a total of 223 data. The analysis technique used is multiple linear regression. The results showed that value added capital coefficient, human capital, and structural capital simultaneously affect to competitive advantage. While partially value added capital coefficient and structural capital have a positive effect on competitive advantage. However, human capital does not affect competitive advantage. The results of this study support the recource based theory where intellectual capital is able to meet the criteria as a unique resource to create competitive advantage for the company because it provides value added to the company.

Keywords
Intellectual Capital, Value Added Capital Coefficient, Human Capital, Structural Capital, Competitive Advantage

Topic
Financial Accounting

Link: https://ifory.id/abstract/azAP8R9hHJmv

Corresponding Author
Lela Nurlaela Wati

Institutions
(1) Accounting Department
STIE Muhammadiyah Jakarta
Jakarta, Indonesia
Ramdany2012[at]gmail.com
STIE Muhammadiyah Jakarta
(2) Finance Management Department
STIE Muhammadiyah Jakarta
Jakarta, Indonesia
Lela[at]stiemj.ac.id; lela_nwm[at]yahoo.com
(3) Accounting Department
STIE Muhammadiyah Jakarta
Jakarta, Indonesia
Momon.lesmana[at]gmail.com

Abstract
Abstract – Accounting conservatism is a controversial topic and a debate in accounting research. Conservatism is an accounting principle whose application will cause profits and assets to be low and costs and debt to be high. One of the factors that determine the level of conservatism in a companys financial reporting is the commitment of the management and internal company in providing transparent, accurate and not misleading information for investors. This is a part of the implementation of Good Corporate Governance. The many cases of fraud and accounting reporting scandals in Indonesia indicate the low level of conservatism applied by companies in preparing their financial statements indirectly. The paper aims to analyse the financial and non-financial factors which influence accounting conservatism both accruals based and market value based. The sample of this research are 897 data of 69 conglomerates on the Indonesia Stock Exchange (IDX) from 2005 to 2017. Regression panel data was used for analysis. It was found that financial factors (leverage, size, profitability and growth), good corporate governance (independent commissioners and audit litigation) are determining factors to the accounting conservatism based market. Meanwhile, determinant of accounting conservatism based accrual are profitability, firm size and audit litigation. Market value approach is better than accruals based to measure Accounting conservatism models in Indonesia conglomerates. The finding of result supported positive accounting theory (bonus plan, debt covenant, and political cost hypothesis).

Keywords
Accounting conservatism, financial factors, Good Corporate Governance

Topic
Financial Accounting

Link: https://ifory.id/abstract/jPqp2JxBUzHw

Corresponding Author
amay suherman

Institutions
1) Departemen Pendidikan Teknik Mesin, Universitas Pendidikan Indonesia
Jl. Dr. Setiabudhi No. 229 Bandung 40154, Indonesia

*) a_suherman[at]upi.edu

Abstract
The purpose of this study was to determine the increase in student learning achievement using competency-based modules. The study was conducted on the subject of Sistem dan Instalasi Refrigerasi with basic competencies examining the characteristics of refrigerants and lubricating oils. This study uses a quasi-experimental research method. Participants in this study were 60 vocational students in Bandung, with Study Program of Teknik Pendingin dan Tata Udara (TPTU). The research instrument used was a test, consisting of pre-test and post-test. Improved student achievement is analyzed using the concept of normalized gain (N-gain) based on pretest and posttest score data. The results are expected that the use of competency-based modules will significantly increase student learning achievement. So it has implications for student achievement above the kriteria ketuntasan minimum (KKM).

Keywords
Competency based module, learning achievement, students

Topic
Technical and Vocational Education

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

Corresponding Author
ega berman

Institutions
1) Program studi PTK, Sekolah Pascasarjana, Universitas Pendidikan Indonesia
Jl. Dr. Setiabudhi No.229 Bandung 40154, Indonesia
*) egatb[at]upi.edu
2) Departemen Pendidikan Teknik Mesin, Universitas Pendidikan Indonesia
Jl. Dr. Setiabudhi No.229 Bandung 40154, Indonesia
3) Departemen Pendidikan Teknik Elektro, Universitas Pendidikan Indonesia
Jl. Dr. Setiabudhi No.229 Bandung 40154, Indonesia

Abstract
The purpose of this study was to determine the implementation of student practicum in air conditioning courses in vocational education. The practicum that was revealed in this research included: the aims of the practicum, the preparation of practicum, the condition and number of practicum tools, the practicum time, the practicum implementation process, the competence of lecturers and laboratory assistants, as well as the practicum evaluation. This study used a qualitative method with research participants being students in the refrigeration and air conditioning expertise group (KBK RTU) at a state university in Bandung. The informants involved in this study were seven students who had carried out the air conditioning practicum for in-depth interviews. The FGD (focus group discussion) interview method is used to get general information and individual interviews to get more specific data. The results of this study are expected to provide accurate information about the practicability of student practicum, so that better improvements can be made in the future. The implementation of an ideal practicum will support students to develop hands on and minds on.

Keywords
Air conditioning courses, practicum, vocational education

Topic
Technical and Vocational Education

Link: https://ifory.id/abstract/QeB7GRqtgajp

Corresponding Author
nandang mufti

Institutions
UM

Abstract
Fe2O3/ZnO heterojunction has attracted great attention due to the possibility of overcoming the limitation of a single layer of semiconductor electrodes which has a very low Photoelectrochemical (PEC) cell efficiency. It is due to the fact that a combination of Fe2O3 and ZnO can effectively increase the separation of electrons and holes, thus improve the photocatalytic activity of PEC cells based on the structural coordinates of their energy levels. The aim of this study is to investigate the effect of Fe2O3, ZnO and Fe2O3/ZnO films to PEC efficiency. The Fe2O3, ZnO and Fe2O3/ZnO films were fabricated by a spin coating and doctor blade methods, respectively. All the films were characterized by XRD, SEM, and Cyclic Voltammetry (CV). Based on structural results, Fe2O3 and ZnO nanoparticles can grow well on ITO substrate and they exhibit trigonal and hexagonal crystal structures, respectively. Moreover, we found that the PEC efficiency increases after ZnO are coated on Fe2O3 film.

Keywords
photoelectrochemical, photoanode, heterojunction, Fe2O3, ZnO, efficiency

Topic
Smart materials

Link: https://ifory.id/abstract/468GgJMWkebL

Corresponding Author
nandang mufti

Institutions
UM

Abstract
Solar cell-based Copper Indium Gallium Selenide (CIGS) is one type of solar cell that has high efficiency. However, the most commonly used vapor deposition technique to deposit CIGS is a technique that requires high environmental control and cost. The research aims to produce thin-film CIGS with hot injection methods. Variations of the Decantation 4, 6 and 8 times were performed to acquire the pure CIGS nanoparticles carried out to study their influence on phases, crystal structures, morphologies, and optical properties at the same time to the methods of deposition of the Doctor Blade. CIGS Film is defied over the ITO substrate with the Doctor blade technique. The XRD diffraction pattern shows the structure of tetragonal crystals. CIGS grain size increases with the number of oleylamine solvent decantation processes. SEM results indicate that CIGS can be deposited evenly throughout the substrate surface. CIGS with decantation process as much as 8 times easiest to be deposited with the best properties to be applied as easy and cheap CIGS solar cell.

Keywords
CIGS, decantation oleylamine, hot injection, doctor blade

Topic
Renewable Energy

Link: https://ifory.id/abstract/YmP9T8x4BgHU

Corresponding Author
Chitra Laksmi Rithmaya

Institutions
STIE Perbanas Surabaya

Abstract
Tujuan penelitian ini untuk mengetahui strategi layanan e-banking, experiental marketing dan nilai pelanggan terhadap loyalitas nasabah melalui kepuasan nasabah BNI 46 syariah. Populasi pada penelitian ini adalah Nasabah BNI 46 Syariah yang ada di Kota Surabaya. Sampel pada penelitian ini menggunakan purposove sampling sejumlah 300 nasabah yang sudah menabung di BNI Syariah selama minimal lima tahun. Untuk menguji enam hipotesis pada penelitian ini menggunakan analsisis jalur. Variabel eksogen pada penelitian ini adalah layanan e-banking, experiental marketing dan nilai pelanggan. Variabel intervening kepuasan nasabah. Variabel Endogen loyalitas nasabah. Kesimpulan hasil penelitian adalah : (1) layanan e-banking bepengaruh terhadap kepuasan nasabah ; (2) experiental marketing bepengaruh terhadap kepuasan nasabah ; (3) nilai pelanggan bepengaruh terhadap kepuasan nasabah ; (4) layanan e-banking bepengaruh terhadap loyalitas nasabah ; (5) nilai pelanggan bepengaruh terhadap loyalitas nasabah ; (6) kepuasan nasabah bepengaruh terhadap loyalitas nasabah

Keywords
layanan e-banking, experiental marketing, nilai pelanggan, loyalitas nasabah dan kepuasan nasabah

Topic
Manajemen Pemasaran

Link: https://ifory.id/abstract/2t78QJ4qGuhZ

Corresponding Author
WIDIA WIDIA

Institutions
UNIVERSITAS NEGERI PADANG

Abstract
This study is aimed to determine the process of facilities and infrastructure management in SDN (Elementary School) 033 Payakumbuh. This research uses a qualitative approach with descriptive analysis. Data analysis techniques by using data reduction, data display, drawing conclusions and verification. Subjects in this study were principals, teachers, parents and students with special needs. The results showed that: 1). the planning of education facility process begins with a process that is well and correctly arranged according to the 2013 curriculum, which involves teachers, GPK, and parents of students; 2) the process of organizing the utilization of educational facilities has carried out the organizing function to the maximum as set forth in the learning tools that had been prepared previously; 3) the education facility maintenance process which is carried out periodically by involving all school residents along with several technicians; and 4) the process of supervising in using educational facilities from the beginning of learning to the end of learning has been going well, so that learning objectives can be achieved.

Keywords
management, facilities and infrastructure, inclusion school

Topic
The actualization of management of edupreneurship -based Early Childhood Education institutions in current decade

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

Corresponding Author
WIDIA WIDIA

Institutions
UNIVERSITAS NEGERI PADANG

Abstract
This study is aimed to determine the process of facilities and infrastructure management in SDN (Elementary School) 033 Payakumbuh. This research uses a qualitative approach with descriptive analysis. Data analysis techniques by using data reduction, data display, drawing conclusions and verification. Subjects in this study were principals, teachers, parents and students with special needs. The results showed that: 1). the planning of education facility process begins with a process that is well and correctly arranged according to the 2013 curriculum, which involves teachers, GPK, and parents of students; 2) the process of organizing the utilization of educational facilities has carried out the organizing function to the maximum as set forth in the learning tools that had been prepared previously; 3) the education facility maintenance process which is carried out periodically by involving all school residents along with several technicians; and 4) the process of supervising in using educational facilities from the beginning of learning to the end of learning has been going well, so that learning objectives can be achieved.

Keywords
management, facilities and infrastructure, inclusion school

Topic
The actualization of management of edupreneurship -based Early Childhood Education institutions in current decade

Link: https://ifory.id/abstract/taTKuYfZCVL7

Corresponding Author
Suyitno tri

Institutions
Universitas PGRI Semarang

Abstract
The background of this study is the difficulty of Javanese high school language teachers in implementing the 2013 Local Content Java Language Curriculum. The problem discussed is how the application of the Damarjati application in the development of HOTS-based Javanese language learning in high school. The objective to be achieved is to describe the standard operating procedures of the Damarjati application in the development of HOTS-based Javanese language learning in high school. The object of this research is the application of the Damarjati application in the development of HOTS-based Javanese language learning with a population of Javanese language teachers and high school students in Central Java. The phenomenological approach applied in this research is carried out by developing products in the learning process with the Content Management System (CMS) format. Based on in-depth studies it was concluded that: 1) the Damarjati application was opened through damarjati.upgris.ac.id .; choose classes and semesters; choose themes and sub-themes, and provide corrections and comments; and 2) the application of the Damarjati application can develop HOTS-based Javanese language learning in high schools through the nggatekake menu, tetakon, naliti, nyoba, ngatonake, and gladhen. Our gratitude goes to the In the 7th International Conference on DV-X melalui Method Committee, through Ms. Mega Novita for her willingness to give our team the opportunity to join this highly qualified international conference.

Keywords
Javanese,Learning

Topic
Information Technology

Link: https://ifory.id/abstract/e4q8TZEBcVgf

Corresponding Author
Nur Hidayat

Institutions
University of Brawijaya

Abstract
Travel destinations become an important factor to recognize an area and can be a source of foreign exchange. Sebatik Island is divided into two regions, namely Indonesia in the south and Malaysia in the north.Both of these places are less attractive because without the support of interesting facilities. Therefore it is necessary to develop a tourist area that is able to attract tourists but also be able to grow the regional economy. The purpose of this study is to determine the local potential and models of tourist areas that can be developed. The results of the study indicate that viable natural resources have the potential to support tourism areas such as cocoa, banana, durian and local fruits, while human resources are the development of arts from Flores and Bugis that can support traditional dances and souvenirs. The development of the tourism area is carried out in stake 7 which has a contour of an area of 2 hectares with a view of the city of Tawau, from one hilltop as the agro region of the valley as an ecological and adventure area and the other hill as a region of interest and games. The concept of ecology is developed through each fruit seed that is eaten will be planted by visitors in a poly bag that will be named after the visitors name to be planted on site if it has grown well and is free of plastic packaging.

Keywords
agro-eco-park, cocoa, sebatik

Topic
Sosical Economic and Community Development

Link: https://ifory.id/abstract/uT3Ny9cX7YLj

Corresponding Author
Erlina Puspitaloka Mahadewi

Institutions
Erlina Puspitaloka Mahadewi1,*, Reza Hilmy2
1,2 Department of Public Health, Faculty of Health Siences, Esa Unggul University Jakarta
*Doktoral Program, Mercu Buana University Jakarta
erlina.puspitaloka[at]esaunggul.ac.id

Abstract
ABSTRACT Healthcare travel services for tourists in the nearly future is critical issue. Jakarta as the capital city of Indonesia have the increasing tourists visits also impact growth on the risk of disease spread from tourism. Background article certainly requires a readiness for hospitals in Jakarta area to handle it, one of which is to adjust the standard of health services for foreign tourists, namely the standard of travel medicine. The research objective is to analyze hospitals readiness in the implementation of travel medicine services in Jakarta. The study uses qualitative methods and validation uses source with method triangulation such as in-depth interviews, observation and document reviews. Several input factors had not been fulfilled in this study for implementing travel medicine services. The result of article included the process factor had not been implemented due to the lack of fulfilment of several input factors and the implementation of service models which were different from travel medicine services. In terms of qualifications, the hospitals of this article almost ready to implement travel medicine services.

Keywords
hospital, hospital readiness, medicine services, traveller, travel medicine

Topic
Other Hospital Issue

Link: https://ifory.id/abstract/4BHKwxf3raEQ

Corresponding Author
YUDO HARVIANTO

Institutions
Physical Education, Health and Recreation, Universitas Palangka Raya

Abstract
Exercise is a physical activity done by humans in various ways based on their individual desires. Because by exercising, people will get the benefits needed by him. Starting from increased immunity from disease attacks, and exercise can also make a persons body fit. Because with regular exercise and routine will make and keep the body fit. But nowadays sports not only made public as a physical activity to nourish the body, but not least in some regions even the country makes sports as a way to achieve a certain goal. Because sports not only contribute to health, but exercise can contribute also one of the cultural values of a nation. Suppose there is a study that says that the ethnic communities of Ndebele and Shona in Zimbabwe are more fond of football sports. The cause of songs and singing by football supporters in Zimbabwe has been attributed or portraying the identity of the local peoples. The main purpose of this study is to know about the strengthening of the fraternity rope through sports in the city of Palangka Raya. This study uses a qualitative descriptive approach. The data collection techniques used in this study were 1) observations, 2) interviews, 3) focus group discussion (FGD), 4) documentation. The stages of the method in this study are (1) Invention (pre-field stage), (2) Discovery (Stage of field work), (3) Interpretation (Data analysis Phase), (4) Explanation (completion phase). The result of the study was 1). Every year a student of Batak tribe holds a football competition. 2). All the organizers and participants who participated in football matches must be students who have descendants of ethnic Batak parents. 3). Football competitions are held to strengthen the ropes of fellow students who have descendants of Batak tribe. 4). Football matches are used as a way to raise funds to hold the next Batak group event.

Keywords
sport, rope fraternity, ethnic

Topic
Community Sport Development (CSD)

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

Corresponding Author
Arfan Bakhtiar

Institutions
Diponegoro University

Abstract
There are many kind of Intellectual Property Rights, one of them is patent. According to data in World Bank, Indonesian income per capita, in 2016, still below from another country such as Malaysia, Singapore, Brunei, and Thailand. This condition is same as high technology exports, in 2015, where Indonesia still lack from Singapore, Malaysia, Philippine, Thailand, and Brunei. It can be concluded from income per capita and high technology exports that patent in Indonesia still lack.it also can be seen from the data in Directorate General of IPR (Intellectual Property Rights). The data said that the total of active patent in Indonesia is 15.343, during 10 years (2007-2016). This amount is still far away compares to patent from another country that attain 46.838. To increase the number of patent registration, it is necessary to research the motive of patent owners and registrants to register their patent. This research is conducted on patent owners who have registered their invention at the Directorate General of IPR. The results of this study will be made recommendations for the Directorate General of IPR and consultants in socializing the importance of patent registration. Patent registration factors or motives vary by stakeholder. Overall there are 4 factors, in individual stakeholder there are 2 factors, and enterprises stakeholder there are 3 factors. The differences of motives are according to the importance every stakeholder.

Keywords
Patent, Motives, Factors Analysis

Topic
Environmental Technology

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

Corresponding Author
Fatma Maruddin

Institutions
hasanuddin university

Abstract
The use of natural ingredients in pasteurized milk processing can improve the functional properties of the final product. Matoa (Pometia Pinnata) and alginate have compounds that can inhibit the growth of Staphylococcus aureus and Escherichia coli. The purpose of this research were to determine the levels of matoa and alginate leaf extracts against the inhibitory effects of Escherichia coli and Staphylococcus aureus. This research were conducted using a completely randomized design (CRD) factorial pattern consisting of 2 factors. The first factor were the level of matoa leaf extract (0%, 0.1%, 0.15, 0.20%) and the second factor were the alginate level (0%, 0.1%, 0.2%, 0.3%). Each treatment was repeated 3 times. The inhibitory effect of pasteurized milk with the use of matoa and alginate extracts against S. aureus in the range 2.68-10.48 mm and against E.coli in the range 3.15-12.34 mm. The antibacterial potential of matoa leaf extract influences the inhibitory effect on E. coli and S. aureus. An increase in the inhibitory effect of pasteurized milk on S.aureus and E.Coli with increasing use of matoa leaf extract levels. The antibacterial potential of alginate influences inhibition of E. coli but did not effect to S. aureus. An increase in the inhibitory effect of pasteurized milk on E. coli with increasing use of alginate levels. The interaction of use between matoa leaf extract and alginate in pasteurized milk did not affect the inhibition of S. aureus and E. coli. The best inhibitory effect of pasteurized milk on S. aureus and E.coli using 0.20% eye level and alginate in the range of 0.2-0.3%.

Keywords
Pasteurized milk, matoa leaf, alginate, inhibitory effects of pathogenic bacteria

Topic
Animal production Technology

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

Corresponding Author
Rohmiyatul Islamiyati

Institutions
a. Faculty of animal science, Hasanuddin University Jl.Perintis Kemerdekaan KM.10, Makassar 90245, Indonesia *rohmiyatul_islamiyati[at]ymail.com

Abstract
Ruminant livestock production is highly dependent on the availability of feed. The problem in ruminant production in Indonesia is the difficulty of meeting the continuous availability of feed especially the dry season. Banana steam is an alternative feed for ruminant a lot of but low in nutrition content. The aim of this study was to determine the content of nutritive value of banana steam treated with applicative technology Trichoderma sp. as ruminant feed. The experimental design was used a completely randomized design (CRD) with 3 treatments and 3 replications. The level of Trichoderma sp., namely 2.5%, 5.0% and 7.5%. The steam of banana was incubated during two weeks. Analysis of variance showed that the level of Trichoderma sp. not significantly effect (P >0.05) on crude protein and neutral detergent fiber (NDF). The higher levels of Trichoderma sp. tendency increased content of crude protein and decreased of NDF

Keywords
Trichoderma sp., nutritive value, banana steam

Topic
Animal Nutrition and feed technology

Link: https://ifory.id/abstract/wDj2YKrNT8hW

Corresponding Author
Amrullah Amrullah

Institutions
1)Faculty of Animal Science, Hasanuddin University, Street Perintis Kemerdekaan Km. 10, Makassar 90245, Indonesia.
2)Center for Research and Development of Democracy, Conflict, Culture and Humanities
Institute for Research and Community Service (LP2M) Hasanuddin University.

Abstract
One of the efforts to maintain and develop beef cattle farming is extension. Extension has an important role in the development of farmers. Extension is expected to lead to changes in the knowledge, attitudes, and skills of farmers so that they are able to raise livestock and try better and more profitable livestock. This study aims to determine the level of participation of farmers in extension of beef cattle farming. The sampling technique was carried out by simple random sampling of 90 cattle farmers in ten villages in Barru District. Data collection was carried out through interviews with the help of questionnaires analyzed using descriptive statistics. The results showed that the level of farmer participation in beef cattle farming extension was in the high category at the level of planning and implementation, while at the evaluation level it was in the medium category.

Keywords
participation, farmers, extension, beef cattle.

Topic
Socio-economic of animal science

Link: https://ifory.id/abstract/FGA3zNVnWUp6

Corresponding Author
Yulita Zanaria

Institutions
Muhammadiyah Metro University

Abstract
This study aims to analyze the effect of understanding taxpayer awareness of taxpayers and tax sanctions on MSME taxpayer compliance who conduct online business activities in the city of Metro. This type of research is quantitative research. Quantitative research is a research method based on the philosophy of positivism which is based on numbers with statistical management. Sources of data in this study are primary data and secondary data by obtaining data from the results of the questionnaire. The questionnaire was given to a sample of 97 MSME taxpayers in the city of Metro who conduct online business activities through the Website, Twitter, Facebook, Instagram, Tokopedia or other platforms. Based on research results Understanding Taxpayers have a significant effect on compliance of MSME taxpayers in KPP Pratama Metro. Tax Awareness affects the compliance of MSME taxpayers in KPP Pratama Metro. Awareness of taxpayers understands the taxpayers tax system used, knows the function of taxes as a source of state revenue used for state financing, and understands taxation regulations regarding filing tax returns and paying tax obligations. So that the higher awareness of taxpayers will increasingly increase tax compliance of SMEs. Tax sanctions do not affect the compliance of MSME taxpayers in KPP Pratama Metro. So the Tax Sanctions set by the Government have not gone well, so that the tax sanctions do not affect the compliance of tax payers of MSME.

Keywords
Understanding Taxpayers, Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

Topic
Economics

Link: https://ifory.id/abstract/y4HnWJTA3Q2a

Corresponding Author
Zulfikar Bagus Pambuko

Institutions
Islamic Economics Law, Universitas Muhammadiyah Magelang, Indonesia
*correspoding email:

Abstract
Nowadays, zakah management is more focused on improving material well-being. However, the study to achieve the more comprehensive well-being which is related with subjective happiness is untouchable. This study was aims to develop the valid and reliable instrument for measuring the subjective happiness for zakat receivers. The study applied the research and development design. Data were collected through observation, focus group discussion, and field assessment by distributing the instrument. The results show that Mustahiq Happiness Index (IKM) can be measured based on six indicators, namely accomplishment, engagement, meaning, pleasure, relationship, and spirituality. Furthermore, the IKM test shows that the mustahiq are in the happy category. The study implies that the development of alternative measures of mustahiq well-being can be used by OPZ to assess the programs- performance.

Keywords
Happiness; Subjective Well-Being; Zakah Organization; Zakah; Zakah Receiver

Topic
Information Engineering

Link: https://ifory.id/abstract/tCpNwJhveMn8

Corresponding Author
Zulfikar Bagus Pambuko

Institutions
Islamic Economics Law, Universitas Muhammadiyah Magelang, Indonesia
*corresponding author: sekarajiwidyastiti[at]gmail.com

Abstract
Papringan market has a unique marketing strategy in using bamboo money as a medium of exchange. However, the government regulations of the law number 7 article 21/2011 about the obligation to use Rupiah as the official currency for transactions, whereas in Islamic rules there is a prohibition on the practice of fadl usury. The research aims to determine the legal suitability of the use of bamboo money for transaction in Papringan market, Temanggung. We use the descriptive qualitative research method. The data collection techniques that used were observation and interviews. The results indicate that the government positive law doesn-t permit for using other media as an official transaction than Rupiah. on the other hand, the Islamic perspective which is keeping eye on fadl usury in using money as a transaction, but there is no fadl usury if it uses the bamboo. It shows that bamboo money as a media transfer from Rupiah is able to be used because it-s appropriate and does not violate the rules of Islamic law.

Keywords
Papringan Market, Transaction, Positive Law, Islamic Law

Topic
Religious Studies

Link: https://ifory.id/abstract/DEmQXFaR2dU7

Corresponding Author
Septi Nur Wulan Mulatmi

Institutions
Universitas Muhammadiyah Malang

Abstract
Contract farming is a form of business cooperation between two or more parties (core companies with farmers) in a certain period of time to help farmers provide production facilities in the form of seeds, feed, medicines, vaccines, vitamins and marketing of livestock products to gain mutual benefits. The superiority of the partnership pattern is as a partner to share the risk burden of production between core companies and small farmers. The risk of production in broiler chicken farming includes DOC quality, feed, and disease. Therefore, production risk management must be able to manage these factors well so they cannot cause losses. The material in this research is thirty partnership farmers in Blitar Regency. The method used is a survey by observation and interview. The sources of data used are primary and secondary data sources from the results of interviews and observations. The analysis used is production risk analysis to determine the level of production risk in Blitar Regency and descriptive analysis to find out the production risk management used by partnership farmers in Blitar Regency. The results of this study can be concluded that the risk of production in Blitar Regency is categorized as high risk caused by death. Meanwhile, production risk management carried out by farmers in Blitar Regency to reduce mortality is spraying disinfectants.

Keywords
Contract Farming, Broiler, Production Risk, Production Risk Management

Topic
Environmentally Sustainable Agriculture

Link: https://ifory.id/abstract/L6Dqe2GUAv4r

Corresponding Author
Fathiyah Safithri

Institutions
a. Medical Faculty Muhammadiyah University of Malang

Abstract
Background : Chronic renal disease is a chronic pathological process in renal that accompanied by a progressive decline in renal function and generally ends up as renal failure. Chronic inflammation and oxidative stress are key factors in progression. Black cumin extract has antioxidant and anti-inflammatory effects that is thought to repair renal tubular and inhibit progression of the damage. Objective: to evaluate the improvement of renal proximal tubules in rat with CCl4-induced chronic renal damage after black cumin extract administration. Method: Thirthy rats were divided into five groups; normal, CCl4-induced control and CCl4-induced treated with black cumin in dose 1.2 ; 2,4; 4.8 g / kgBB. Chronic renal damage induced by CCl4 i.p @ 1mL/kgBB for 8 weeks, three times in week. After CCl4 induction, administrated black cumin extract by daily intragastric gayage for 4 weeks. At the end of the study, the animal sacrificed and tissue sample were obtained. The renal was examined histologically by routine H&E staining and the amount of hyaline cast in the proximal tubule is calculated. Results and Discussions: The result showed that the amount of hyaline cast in the proximal tubule significantly decreased after black cumin extract adminstration. Conclusion: Black cumin extract decreases the amount of hyaline cast in the proximal tubule. The antioxidant and anti-inflammatory effects of Black cumin extract may modulate the improvement renal tubular.

Keywords
Black cumin; hyaline tubular cast; chronic renal damage; CCl4

Topic
Medical and Surgical

Link: https://ifory.id/abstract/ZUdVP84kC3mn

Corresponding Author
Eko Murdiyanto

Institutions
University of Pembangunan Nasional “Veteran” Yogyakarta

Abstract
The empowerment of Mekar farming group is conducted to establish solidarity and independence. In agribusiness, the farmers are not only solid and independent in the capital-providing but also in the cultivation techniques, post-harvest handling, distribution, institutional, and business diversity. Therefore, they need supports from the stakeholders in accordance to their necessities. The results of the research show that the stakeholders- supports come from their primary duties, so that they need an instrument to unify them. Therefore, the farmers should have the major strength which is to integrate the stakeholders dynamically. The group dynamic is seen in the reorganizing process of the organizational structure in order to adjust the form of support given by the stakeholders. It is done to develop human resources for increasing the farmers- welfare.

Keywords
empowerment, stakeholders, welfare

Topic
Economics, Social and Business

Link: https://ifory.id/abstract/C67LzghqPdk3

Corresponding Author
Sugeng Priyanto

Institutions
1) Agriculture Faculty of Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia

Abstract
Shallot plants are currently being cultivated in polybags and placed in residential yards. The purpose of this kind of cultivation is not to get crops to be traded, but merely as a cultivation activity for the use of limited time and space. Shallot themselves are including herbs and or medicinal plants which, although in small amounts, are needed every day. This is a study that applies a growth regulator called Fitosan which is sprayed as folliar, carried out on plants periodically and in a variety of fertilization frequencies. Fitosan levels applied are 1 ppm (K1); 2 ppm (K2) and 3 ppm (K3), while the frequency of giving Fitosan are on age of 15 dap and 45 dap (F1); on age of 15 dap, 30 dap, 45 dap (F2); on age of 15 dap, 25 dap, 35 dap, 45 dap (F3). The experiment was carried out using the Complete Randomized Design Method with an accuracy level of 95%. To determine the effect of treatments on the growth and yield of shallot bulbs, analysis of variance was performed. From observations of plant height, number of leaves and number of tillers until the age of 30 days after planting, it has not shown any significant effect from the treatment applied, but it can be expected that the F3K1 treatment will provide the most tuber yields.

Keywords
Fitosan level, frequency of Fitosan giving, cultivation in polybags

Topic
Crop and Crop Management

Link: https://ifory.id/abstract/G4VHWwmR2ydu

Corresponding Author
Damasus Riyanto

Institutions
1) Yogyakarta Assessment Institute for Agricultural Technology
Stadion Maguwoharjo Street No. 22, Karangsari, Wedomartani Ngemplak–Sleman

2) Indonesian Soil Research Institute
Tentara Pelajar Street No. 12 Cimanggu-Bogor

Abstract
Excessive use of chemical fertilizers and long harvest time are problems faced by farmers in cultivation of broccoli (Brassica oleraceae). Excessive use of chemicals has the disadvantage of increasing control costs, increasing the death of non-target organisms and reducing environmental quality. Broccoli plants require essential nutrient requirements for maximum growth and yield. The use of organic fertilizer is one way to increase the growth and yield of broccoli plants, because it does not contain harmful elements (such as heavy metal elements or degerous chemicals) that can pollute the surrounding environment. Broccoli vegetable cultivation in organic farming systems is a way of agricultural cultivation that relies on natural ingredients or inputs without using chemicals. The purpose of this study was to determine the levels of N, P and K nutrient removal on broccoli cultivation of organic, semi-organic and conventional farming systems in Batur village, Getasan district, Semarang Regency. This study uses a Completely Randomized Block Design with 3 treatments, namely organic, semi-organic and conventional farming systems. Each treatment was repeated 5 times in which the local farmers land was repeated. The research method uses survey methods in soil and plant sampling on organic, semi-organic and conventional farming systems of broccoli cultivation with a harvest age of 4. 6, 8 and 10 weeks. Observation of soil analysis properties before the experiment included: soil pH, N-total, C-organic, P-total and P-available, K-total and K-available, CEC soil, Bulk Density, Particle Density of soil and Percentage of total porosity. As plant growth parameters are broccoli plant height and the amount of broccoli leaves while broccoli yields are carried out from the age of 4, 6, 8 and 10 weeks after planting. While the analysis of N, P and K nutrient removal were determined when the plants was reached 10 weeks old. The results of this study showed that the chemical and physical properties of the soil in organic broccoli cultivation were better than in semi-organic and conventional farming systems, which proved that pH, C organic, total N, P-available and K-available were extracted with 25% HCl has a higher value, while the physical properties which are particle density and bulk density has a lower value. It means that the soil structure is crumb and not easily flooded. Growth and production of fresh broccoli at 10 weeks by an organic farming system is better than in semi-organic and conventional farming systems, which is evident from the N and K nutrients removal that they have more highest 38,85% of N and 20,13% of K nutrient uptake, respectivelly and significantly level than in conventional farming system especially in the leaves of broccoli plant.

Keywords
Chemical fertilizers, Nutrients removal, Land quality, Broccoli productivity

Topic
Crop and Crop Management

Link: https://ifory.id/abstract/VCHZk4Gey3xB

Corresponding Author
Danar Wicaksono

Institutions
Agrotechnology Department, Faculty of Agriculture, UPN "Veteran" Yogyakarta (UPNVY)

Abstract
Crop yields depend on good and proper crop management. In crop management, several things need attention. It can be divided into two major groups: Management of Natural Resource and Human Resources. The management of natural resources includes the supply of planting material; production facilities: seeds, fertilizers, and pesticides; environmental factors: soil, water, air, germplasm preservation of plants that have superior, rare and specific character; policies on crop protection; and the joint commitment of all countries in the world to work together, maintain, care for and preserve plants that aim to fulfil the needs of human life. Striving to make human resources who can work professionally and have confidence that what is done will produce satisfying results. This requires technology, agricultural tools, effective and efficient pest control models, good cultivation techniques, and government policies and regulations that can protect agricultural growth, development, and yield.

Keywords
Crop, Natural Resource, Human Resource

Topic
Crop and Crop Management

Link: https://ifory.id/abstract/e3DKrX8Jugz4

Corresponding Author
Siti Hamidah

Institutions
Faculty of Agriculture, UPN "Veteran" Yogyakarta

Abstract
Ecotourism developed in conservation areas is a "Green and Fair" ecotourism for the benefit of the sustainable development and conservation, which is a business activity that is aimed to provide sustainable economic alternatives for the people in the protected areas. The purpose of this research is to examine the potency of the Natural Resources and Socio-Culture for the development of ecotourism of the southern slope of Mount Merapi, especially in Kemalang District, Klaten Regency. The research method used is descriptive and its implementation uses case studies at Kalitalang and Deles Indah Tourism Objects . The respondents of this research are the Officials / Heads /Chairpersons of the agencies which are related to this research (Mount Merapi National Park Office, Regional Disaster Management Agency, Youth and Sports Culture Tourism Office, District, Village, and Tourism Awareness Group). The other respondents are the visitors of Kalitalang and Deles Indah Tourism Objects who could be met and were willing to be interviewed for the past two months. The data needed is primary and secondary data, which are collected by means of Interviews, Observation and Documentation. The data analysis uses a descriptive analysis. The results showed that the (1) Natural Resource Potency in the form of a beautiful natural scenery (Merapi volcano, forest, valley) is very interesting to visit and for photo spots; (2). Tourism Awareness Group (PokDarWis) has been formed as the manager of Kalitalang and Deles Tourism Objects; (3) Local Cultural Activities are as the attractions and they have been routinely carried out; (4) Facilities, such as Parking Areas, Toilets, Mushollas, Homestay and Trash, have been built; (5) Food and Beverage Products, Typical Handicrafts are worthy of sale, (6) Guidance from the Mount Merapi National Park Office, Regional Disaster Management Agency, Youth and Sports Culture Tourism Office, District and Village Government has been established; (7) Visitors have begun to increase in 2019 because they have been promoted on line, and the location directions are quite informative; and (8) need so further investigation for its development strategy must be carried out, because most of visitors have not satisfied and want to be better good for the facilities, there are any obstacles and risks.

Keywords
Ecotourism, Potency and Development, Natural Resources, Social, Cultural, Mount Merapi Slopes

Topic
Economics, Social and Business

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

Corresponding Author
Tri Harjaka

Institutions
1Departement of Pests and Plant Diseases, Faculty of Agriculture, Universitas Gadjah Mada (UGM), Indonesia. Telph. (Fax): (0274) 523 926,

Abstract
White grub, Lepidiota stigma is one of destructive pest of sugarcane in Indonesia. The fungus Metarhizium anisopliae is known as pathogen of this pest. The research aims to determine the survival of L. stigma larvae on soil treated with the fungus M. anisopliae. Fungi reproduced in the laboratory using sterile corn media for 30 days, then harvested and treated in sandy loam soil with a concentration series 105-108 spores / gram. At each concentration series tested 10 larvae of the second instar of L. stigma with three replications. During the larval rearing used fresh carrots as feed and feed replacement is done each time the same week of observation. The results showed that the fungus M. anisopliae is able to inhibit the development of the second instar larvae of L. stigma to turn to the third instar, pupa and into adulthood. Highest inhibition occurs when third instar larvae phase does not eat, and it ranged between 46-100%, whereas inhibition when entering the third instar stadia ranged between 16-56%. Treatment of M. anisopliae in soil with concentrations of 108 spores / gram gave the highest inhibition reached 100% in third instar larvae of L. stigma, while the treatment of 105, 106 and 107 spores / gram still managed to hold its development of larvae reaching prepupa. Treatment of the fungus at a concentration of 105 and 106 spores / gram is capable of causing mortality of L. stigma larvae reached 93.33% and 96.67%, while the treatment of 107-108 spores / gram already caused 100% larvae failing to reach adult life.

Keywords
sugarcane white grub, survival, insect pathogens, soil treatment

Topic
Crop and Crop Management

Link: https://ifory.id/abstract/THVqrYLQt9NZ

Corresponding Author
Syifaa Novianti

Institutions
(a) Department of Business Administration
*syifaa.novianti[at]polban.ac.id
(b) Department of Computer Engineering
(c) Department of Business Administration
Bandung State Polytechnic
Jl. Gegerkalong Hilir, Ciwaruga, Kec. Parongpong, Kabupaten Bandung Barat, Jawa Barat 40559

Abstract
Many studies encourage destinations to consider dispersal and mobility as key strategic components of tourism planning and development. Essential aspects such as destinations visited, the arrival and exit directions become a basis for formulating a tourism planning policy. However, research in examining this paradigm by using a spatial analysis is limited. This paper introduces an analysis by using Geographic Information Systems (GIS) to create a visualization of tourist dispersal and mobility. This methodology was implemented in the Great Ocean Road Region, an iconic regional destination in Australia that is experiencing a limited tourist dispersal. Results from 351 questionnaires were processed by GIS with a web-based application. The data process uses tools, including ArcGIS ESRI to create spatial data and PHP and JavaScript programming languages to visualize the results. The results show that there is a low geographical dispersal in the region with the hinterland area remains untapped while the coastal area receives abundant of tourists. It is aggravated by limited tourist mobility which arrives and exit from the same direction. With GIS technology, the visualization from this spatial analysis shows a possible tourism pressure that is worth-noted by policy-makers in the planning and development process.

Keywords
Spatial Analysis, Geographical Information System, Dispersal, Mobility, Tourism Planning and Development.

Topic
Environmental Engineering

Link: https://ifory.id/abstract/ZyRA8ua6Yrx4