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Effect of Seeding Density on Population Doubling Time of SM-MSCs Cultured in 3D Mini Tide Bioreactor
Marlina Marlina¹*, Rizki Rahmadian¹, Novialdi2, Wahyu Setia Widodo3, Dewani T. Yusephany3, Rizal Rizal3, Satrio Haryo Benowo Wibowo3, Wahyu Widowati4*

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Corresponding Author
Wahyu Setia Widodo

Institutions
1Faculty of Pharmacy, Andalas University, Padang, West Sumatera
2Biomolecular and Biomedical Research Centre, Aretha Medika Utama, Bandung, Jl Babakan Jeruk 2 no 9, Bandung 40163, West Java, Indonesia
3UPT Sel Punca, Kimia Farma
4Medical Research Center, Faculty of Medicine, Maranatha Christian University, Jl. Surya Sumantri no 65 Bandung 40164, West Java, Indonesia

Abstract
Osteoarthritis (OA) is a disease caused by loss of articular cartilage and cartilage degeneration. Surgery is often done when symptoms cannot be controlled and the disease is getting worse, yet this operation does not guarantee the disappearance of the disease. Synovial Membrane Mesenchymal Stem Cells (SM-MSCs) enables the treatment of osteoarthritis (OA) because of their high regeneration ability, have the ability to differentiate into chondrocyte derivatives, and have been known to have high potential for articular cartilage repair technology. This research was conducted to optimize seeding density of MSCs on MSCs population doubling time using 3D Mini Tide Bioreactor. SM-MSC was cultured temporarily in flask culture and placed in a 2D rocker for optimization of seeding density (30.000cells/carrier and 50.000cells/carrier) in 3D culture with fed system. Macro-carrier used is BioNOCII which is made from 100% PET material (thermostat polymer). Morphological of MSCs attachment in BioNOCII macro-carrier were stained using acridine orange staining kit and visualized using inverted microscope. The results showed that SMMSCs cells could be isolated from SM tissues using explant methods in xeno-free medium. The isolated SM-MSCs showed high expression of CD90, CD44, CD105, CD73 (>99%) and did not express any negative markers of MSCs. Isolated cells have high proliferation ability in 2D culture with a PDT value of ± 1.5 days. Cells that have been isolated have the ability to differentiate into adipocyte, chondrocyte, and osteocyte cells. Percent attachment of MSCs on macro-carrier were >90%. The lowest population doubling time of MSCs on macro-carrier is approximately 2.8 days in the 50.000 cells/carrier seeding density.

Keywords
SM-MSCs, 3D Culture, Population Doubling Time.

Topic
Stem cell and induced Pluripotent Stem Cell (iPSC)

Link: https://ifory.id/abstract/6dLMAQjwC39y


Syntesis Conductive Polymer from Polypirrole (PPy) Based Assisted by Polyvinyl Alcohol (PVA) Through Batch Polymerization Process
M A Elita Hafizah (a), F Kissinger (a), A manaf (a*), Suparno (a) and Andreas (b)

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Corresponding Author
Muhammad Freddy Kissinger

Institutions
a) Postgraduate Program of Materials Science, Faculty of Mathematics and Natural Science, Universitas Indonesia, Jl. Salemba Raya No.4, Jakarta 10430, Indonesia
*azwar[at]ui.ac.id

b) Indonesian Institute of Sciences, LIPI, Komplek PUSPITEK, Serpong, Banten 15314, Indonesia

Abstract
Polypirrole (PPy) is one of conductive polymer material has been success sinthesized through polymerization process using chemical oxidative reaction by batch polymerization technique. The synthesis was conducted at room temperatur with agitation speed within 300-500 rpm. The certain amount of pirolle monomer was reacted with ammonium persulphate in the aquaeous media. Demineralized water is the only one solvent was involved in the reaction. The presence of 0%, 1%, 2% and 3% of Polyvinil alcohol (PVA) in the synthesis of PPy was investigated. Washing process found maximal after four times washing indicated by FTIR spectrum, phisical appearance, color and conductivity value of the filtrate of residual washing treatment. While the syntheiszed PPy with presence of PVA obtained higher conductivity compare when PVA free. The conductivity value was 57,000 , 56,000 us/cm for additional 1% and 2% of PVA respectively. It is significantly increased when PVA free involved in the reaction. Other supporting characterization during synthesis was conducted such as pH measurement, density, viscosity, temperature and colour degradation observation. The appearance of PPy when presence PVA is being emulsion and different when absence of PVA which obtained powder or solid form of PPy. Black polymer emulsion with various viscosity of PPy was observed completely.

Keywords
Polypirrole; Conductive polymer; Polyvinil alcohol; Batch polymerization

Topic
Material Science and Engineering

Link: https://ifory.id/abstract/Kq9U2pAfQZHL


SUPPLEMENTATION OF ARABIAN JUJUBE (Ziziphus spina Christi) LEAF EXTRACT AS EXTENDER MATERIAL ON THE QUALITY OF BALI BULL SEMEN
Sahiruddin1,3, Widjiati2 , Abdul Latief Toleng3 , Muhammad Yusuf3 , Masturi3

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Corresponding Author
Sri Purwanti

Institutions


1. Student of Doctoral Program in Veterinary Science, Faculty of Veterinary Medicine, Airlangga University, Surabaya, Indonesia
2. Faculty of Veterinary Medicine, Airlangga University, Surabaya, Indonesia
3. Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Abstract
Semen is subject to experience a decrease in the quality including motility of the sperms. Decreasing the quality of semen begins during collecting process and continues at the processing stage. Low quality of semen will have an impact on the low fertilization rate, so that efforts are needed to maintain the quality of semen. This is thought to be caused by oxidative reactions that are triggered by free radical activity. Some active ingredients in the Arabian jujube leaf are thought to function as natural antioxidants. This study aimed to determine the effect of supplementation of Arabian jujube leaf extracts (Ziziphus spina Christy) on sperms motility in an effort to maintain the quality of Bali bull fresh semen. This study was conducted at the Laboratory of Animal Reproduction; Semen Processing Unit, Faculty of Animal Science, Hasanuddin University, Makassar. The Arabian jujube leaf extracts was added in the extender at three different treatments; P1 (1%), P2 (3%), P3 (5%) and P0 (control). The results of this study showed that there were different motility of the sperms after supplementing the extender with Arabian jujube leaf extracts. The sperms motility of Bali bull semen at concentration of 5% during five days equilibration at 5ºC had higher than 3%, 1%, and control, respectively (50.0 vs. 48.7, 43.8, and 46.3%). It can be concluded that supplementation of Arabian jujube leaf extract in the extender material could maintain the quality of Bali bull semen.

Keywords
Arabian jujube leaf, Extender, Semen, Bali bull

Topic
Animal reproduction

Link: https://ifory.id/abstract/Za4EjzMYWHyb


Biofertilizer as a tool for soil fertility management in changing climate
Bhupender Singh1, Atul Kumar Upadhyay2, Abdel Rahman Al-Tawaha3, Abdel Razzaq Al- Tawaha4,sitti nurani sirajuddin5

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Corresponding Author
Sitti Nurani Sirajuddin

Institutions
1School of Bioengineering and Biosciences, Lovely Professional University, Phagwara, 144411, India.

2Department of Biotechnology, Thapar Institute of Engineering & Technology, Patiala, 147 004, Punjab, India.

(3) Department of Biological Sciences, Al Hussein Bin Talal University, P.O. Box 20, Ma-an, Jordan e-mail: abdel-al-tawaha[at]ahu.edu.jo
(4) Department of Crop Science, Faculty of Agriculture, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia
5 Department of Socioeconomics, Faculty of Animal Husbandry, hasanuddin University

Abstract
Many biotic and abiotic factors affect agriculture production worldwide. Bio-fertilisers of microbial origin can be a good option for sustaining productivity with more environment-friendly and integrated nutrient management approach. They have been advanced to use the naturally occurring nutrient mobility mechanisms, which promotes soil fertility and results in improved crop production.

Keywords
Biofertilizer, soil fertility, climate changing

Topic
Socio-economic of animal science

Link: https://ifory.id/abstract/9q7BcUDYER2e


BACTERIAL EXOPOLYSACCHARIDE (EPS) PRODUCTION FROM MILK FERMENTED STARTER CULTURE AND UTILIZATION IN FOOD PRODUCT
Ratmawati Malaka1*, Maynor Vargas Vargas2

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Corresponding Author
Ratmawati Malaka

Institutions
1Faculty of Animal Science, Hasanuddin University
2Research Laboratory of Chemistry and Applied Biosciences, National Technical University (UTN), Costa Rica

Abstract
Exocellular polysaccharide production (EPS) is found in many species of both Gram positive and Gram negative bacteria. EPS production by lactic acid bacteria plays an important role in the rheological behavior and texture of fermented milk. The use of EPS which produces lactic acid bacteria has been claimed to provide a thick body and to avoid gel and wheying fractures in fermented milk, which is a problem that often has to be faced by culture milk factories. Furthermore, it has been claimed that EPS isolated from the culture of lactic acid bacteria has antitumor activity. On the other hand a number of polysaccharide bacteria are indicated to have a strong inhibitory effect on AIDS infection. A wide range of polysaccharide bacteria has emerged as an important class of bioactive natural products. It is surprising that over the last few years most scientists have claimed about the possible different effects of EPS bacteria in treating various diseases, such as immune disorders and tumors, and their activity as an anti-inflammatory, anti-ulcer, cholesterol-lowering or antithrombotic agent. In our previous experiments, EPS can improve the quality of sour milk curd, and can be used as a food addiction. The production of EPS bacteria is genetically determined, but it is influenced by the modification of the culture conditions. The purpose of this paper is to provide an overview of EPS produced by bacterial fermented milk starter cultures and prospects for their use in food and health.

Keywords
Exopolysaccaride, Fermented milk, antitumor activity

Topic
Animal production Technology

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


Bioeconomic analysis of shortfin scads fish (Decapterus spp) in the Flores Sea Waters of South Sulawesi Indonesia
Aris Baso 1), Najamuddin 1), Firman 1), M. Hasyim Hasani 1) and Andi Asni 2)

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Corresponding Author
Aris Baso

Institutions
1) Faculty of marine science and fisheries, Hasanuddin University, Indonesia
2) Faculty of fisheries and marine science, Indonesian Muslim University, Makassar

Abstract
The bioeconomic approach is a combination of scientists with a biological approach and fish entrepreneurs with an economic approach. The results tend to be more realistic to apply. Widely used in various countries and is one of the references in the management of fisheries resources. This study aims to evaluate the stock of shortfin scads fish in the marine waters of Flores, South Sulawesi. The research conducted from April to September 2019 using a survey method for fishing gear related to the Flores Sea of South Sulawesi. Data collection was carried out through interviews using a questionnaire and direct measurement of caught fish. Research locations include the districts of Jeneponto, Bantaeng, Bulukumba and Selayar. Measurement data of fish catches are presented in graphical form and compared with reference sizes for the first time the gonads mature. Time series data on the number of fishing gear and catches for 10 years is calculated using the Microsoft excel program package. The results of the analysis showed that the population growth rate was 0.999, purse seine capture coefficient was 0.0051, the carrying capacity of the water environment was 124504.2 tons. Potential stock of floating fish 59821.61 tons, potential OSY 31054.11 tons and efforts to catch 103 purse seine units. Production has been achieved in the last year of 38657 tons with 252 units of purse seine fishing gear. Utilization rate has reached 124.5%. To maintain the sustainability of laying fish resources in the marine waters of Flores, South Sulawesi, the number of purse seines must be reduced by 59%.

Keywords
bioeconomic, shortfin scads fish, Flores sea

Topic
Socio-economic of animal science

Link: https://ifory.id/abstract/34hPbeRHDvJK


How Perception of Farmers about Development Potential of Goats in Pamboang Sub-District
Irma Susanti S1*, Dahniar2, St Nuraliah1, T. D. Khaliq1, Muhammad Ihsan Andi Dagong3

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Corresponding Author
Irma Susanti S

Institutions
1Faculty of Animal Science and Fishery, Universitas Sulawesi Barat, Jalan Prof Baharuddin Lopa SH, Talumung, Majene, Indonesia
2 Faculty of Agriculture and Forestry, Universitas Sulawesi Barat, Majene, Indonesia
3Department of Animal Production, Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Abstract
The efforts of a regional government in supporting programs to increase livestock populations, especially goats, can be seen from the potential of the area. The potentials include the availability of human resources, natural resources, technology, and support from institutions related to the development of goats. The purpose of this research was to analyze how farmers perceptions of the potential for goat development in Pamboang Sub-District. The respondents were chosen by simple random sampling. The number of respondents in this study were 80 farmers. Observation and direct interview methods were used to collect the data by farmers is perception. The results showed that the majority of respondents agreed with goats have a potential to be developed in Pamboang Sub-District in terms of land availability, human resources, and technology.

Keywords
perception, farmers, development, potential, goat

Topic
Extension of agriculture

Link: https://ifory.id/abstract/M3raTLdv2UKy


Water Buffalo Production and Breeding Management Practices Under Smallholder Farming System: A Review
Peregrino G. Duran1, Danilda H. Duran1, Saturnino M. Francis2, Joel C. Salazar3 and Lellah Rahim4

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Corresponding Author
DANILDA HUFANA-DURAN

Institutions
1Philippine Carabao Center, National Headquarters and Gene Pool, Science City of Muñoz, Nueva Ecija, Philippines;
Central Luzon State University, Science City of Muñoz, Nueva Ecija, Philippines
2Benguet State University, La Trinidad, Benguet, Philippines
3Pampanga State Agricultural University, Magalang, Pampanga, Philippines
4Department of Animal Production, Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Abstract
Water buffalo has an important role in the agricultural economy of many developing countries in Asian source of milk, meat and draft power; security of living that requires minimum inputs; and also due to its unique characteristics which is resistance to diseases and parasites, long productive lifespan and higher capability of consuming low quality forage that can positively address the challenges by increasing rustic livelihood, poverty alleviation and food security. The data on the water buffalo productivity and related aspect of breeding management practices particularly at the village level farming system is relatively scarce and population growth rate is slow. Water buffalo production lags and has a reputation of being poor breeders due to a propensity for long calving intervals, high incidence of postpartum anestrus and late age of maturity. The lack of water buffalo development may be related to many factors and problems ranging from practical husbandry, genetic and environment with limited attention given. Even though various animal breeding and management programs have contributed to this improvement, there are constraints hampering the growth which require proper attention by initiating realistic breeding policies for genetic improvement. In view of this, optimum breeding policies are presented with their strengths and shortcomings. In order to improve them, systematic breeding is necessary. By focusing on important aspects, such as productivity and development, milk and meat production and quality, disease resistance, longevity, heat stress tolerance, and fertility, this review can serve as a foundational piece for those studying this animal species. The review paper gave an account of the water buffalo production trend highlighting the population, breeding management practices, breeding progress and update information on genetic strategies and the breeding policy of the water buffalo breeds for meat and milk production and grading up low producing animals with breeds of superior genetic merit. Characteristics were described, breeds and types of water buffalo with special attention to the introduction of this species and the crossbreed phenomena between river (2n=50) and swamp (2n=48) types, giving origin to a (2n=49) crossbred. Draft animal production is another economic performance that was emphasized as important mainly among smallholder farms. The importance of water buffalo to the economic and social framework especially of the small and landless rural poor in several countries of Asia. The potential for breeding improvement of certain traits was discussed. Some major national and international efforts being made to improve water buffalo production have also been cited. This also summarized current knowledge and addresses potential of modern scientific approaches, draw the present scenario of water buffalo production to improve productivity and their contributions to the global economy and provided current agriculture determina

Keywords
Water Buffalo; Breeding; Smallholder Farming System

Topic
Breeding and livestock production

Link: https://ifory.id/abstract/hd2vuXBVUg7R


Selection of Endophytic Fungi from Sinjai Local Brown Rice as Producer of Hormone IAA (Indole Acetad Acid)
1)D. Yustisia, 2)K. Mustari, 3)T. Kuswinanti, 4)A. Yassi, 5)M. E. Kurniawan

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Corresponding Author
Dian Yustisia

Institutions
1)Doktoral Program of Agriculture Science Hasanuddin University, Makassar, Indonesia
2,3,4)Faculty of Agriculture Hasanuddin University, Makassar, Indonesia
5)Study Program of Animal Science STIP Muhammadiyah Sinjai, South Sulawesi, Indonesia

Abstract
South Sulawesi, especially the Sinjai area, is an aromatic rice development area that has the potential to be developed. Cultivation that is applied is still traditional and based on local wisdom that is without the use of fertilizers, pesticides and other chemical drugs, so it is expected that there is a high diversity of microorganism biodiversity in plant tissues, especially Endophytic fungi that produce the hormone Indol Acetic Acid (IAA). The purpose of this study is studying the potential of IAA hormone-producing fungi isolates from the local brown rice plant from Sinjai. Stages of research include macroscopic and microscopic observations of endophytic fungi, and IAA hormone analysis. The fungus which has the potential to produce the highest IAA hormone is P31 BMB 16E isolate (15.17 ppm).

Keywords
endophytic fungi, local brown rice, hormone

Topic
Extension of agriculture

Link: https://ifory.id/abstract/HrEeaCkDZvn3


THE IMPORTANCE OF COMMUNITY ENGAGEMENT IN EDUCATION MANAGEMENT IN EARLY CHILDHOOD EDUCATION IN 4.0 ERA
ERAVIA

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Corresponding Author
ERAVIA ERAVIA

Institutions
UNIVERSITAS NEGERI PADANG

Abstract
Early childhood education aims to develop the basis of intelligence, knowledge, personality, noble character, and skills to attend further education in children aged 4-6 years, called the age of gold. Community involvement in school development is fitting, because education is part of the essence of peoples lives. The community has interests not just in school development, but primarily to improve quality in the framework of forming social roles through various forms of participation in early childhood education institutions. Community involvement in school activities is a feature of good relationships between schools and communities, meaning that the extent to which the community can be empowered in the education process in schools is an indicator of the school management in question.

Keywords
Society; Public Relations; Early Childhood Education

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

Link: https://ifory.id/abstract/eLNWMPCFb42n


Planting Values of Characters in Early Age Children
Suryadi (a*), Akla (b)

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Corresponding Author
Suryadi Suryadi

Institutions
(a) Pendidikan Islam Anak Usia Dini, IAIN Metro
Jl. Ki Hajar Dewantara No. 15A
Kampus Iring Mulyo Metro Timur 34112 Indonesia
*suryadi[at]metrouniv.ac.id
(b) IAIN Metro
Jl. Ki Hajar Dewantara No. 15A
Kampus Iring Mulyo Metro Timur 34112 Indonesia

Abstract
A Character is an attitude that has been imprinted in a person and has become a habit in everyday life. A character can be used as a benchmark between good and bad. Goodness can be realized if instilled the values ​​of commendable characters. Conversely, it can result in badness if what is instilled is deplorable character values. Therefore, the inculcation of commendable character values ​​is highly recommended, even required to produce excellent personalities and moral mercy. The most appropriate and effective cultivation of character values ​​for early childhood is to use educational games, because the childs world is to play, and childrens play is a childs learning activity. Through educational games, children can play while learning to develop their potential and instill character values ​​in early childhood.

Keywords
Character; Educational games; Early chidhood

Topic
Character Education for Early Year Children

Link: https://ifory.id/abstract/4J7L2ANKunPV


Improving Early Childhood Literacy by Training Parents to Utilize Digital Storytelling
Reza Anggriyashati Adara

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Corresponding Author
Reza Anggriyashati Adara

Institutions
Universitas Islam 45 Bekasi
Jl. Cut Meutia Raya no.83 Bekasi

Abstract
Digital storytelling can be one of alternatives to improve early childhood literacy. In this sense, literacy does not only refer to one-s ability to read or write but also to a learning process. Thus, digital storytelling might not only be beneficial to teach reading and writing to younger children but also making them eager to learn more. Nevertheless, the efforts should not only be burdened to teachers. Parents should also be involved in this effort of building their children-s literacy. However, in order to ensure the success, parents need to be equipped with practical approach and techniques to utilise digital storytelling to enhance their children-s literacy skills. The present study is a conceptual paper which aims to suggest the effectiveness of training parents to utilise digital storytelling in order to improve their children-s literacy. By involving parents, learning will not be confined to what taught at pre-school but also extended to parents-children interaction. In addition, it will strengthen bonds between parents and children.

Keywords
digital storytelling, early childhood, literacy

Topic
Digital Advancement in Early Childhood Education and Parenting

Link: https://ifory.id/abstract/naZhtxkq7HNW


Prediction Financial Distress for Companies in the Trade Retail Industry
Imron HR (a*), Ulfa Ramandha Putri (b)

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Corresponding Author
Imron HR

Institutions
Departemen Manajemen
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
imronhr[at]gmail.com

Abstract
The research objective is to predict the financial distress of companies in the trade retail industry sector which is estimated to be the most affected or disrupted by the massive technological developments today called the revolution industrian 4.0. Large companies that are growing today have dynamic and evolutive life cycles, crisis conditions including financial distress are physiological conditions that can be managed and overcome by companies. This research was conducted on 15 companies in the retail trade industry sector on the Indonesia Stock Exchange for the period 2012 - 2017. Using the OLS model, logit regression. The dependent variable as an indicator of financial distress is the interest coverage ratio (ICR). The independent variable that represents the companys performance, consists of the current ratio (CR), debt-equity ratio (DER), total asset turnover (TATO), and return on assets (ROA). The study found that the companies that became the sample of the study indicated experiencing financial distress, this is indicated by the four independent variables having negative beta coefficient, but the overall effect was not significant.

Keywords
Revolution industrial 4.0, Financial distress, Interest coverage ratio, CR, DER, TATO, ROA.

Topic
Finance and Accounting

Link: https://ifory.id/abstract/bZCTR4DPMh3X


Access and Participation in Quality Education via Pancasila Shaped Online Interregional Indonesia Teachers Conversations
Christine Pheeney

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Corresponding Author
Christine Edith Pheeney

Institutions
Charles Darwin University

Abstract
The 2030 Sustainable Development Goals rally attention to the need for all children to have equal access and participation in quality education around the globe. In Indonesia, Pancasila provides socio-cultural guidelines to appropriate to context. Pancasila précised as ‘Unity in Diversity- recognises Indonesia-s diverse constituency and specifies deliberative inquiry within interdependent relations to achieve unity. This paper introduces a doctoral study of a Pancasila inspired approach to teacher learning. Twenty-three teachers representative of Indonesia-s diverse ethnic and religious backgrounds in dispersed locations were involved in a six-week program. Deliberative inquiry was scaffolded by Conflict Resolution Education Module video materials and a community facilitator, in online synchronous and asynchronous forums. Analysis of teacher reflections show maturation of teachers- ‘Unity in Diversity- conceptions were achieved via experiential learning in conversation. The online interregional interaction activated horizontal networks, responsibility and classroom application at an affordable cost, with capacity for broad utilisation and methodology for extension of other pertinent foci. The approach offers input to rethink and reconceptualise teacher professional development strategies for peaceful national development.

Keywords
Teacher Learning, Pancasila, Unity in Diversity, Social Justice, Peace Education, Cultural Heritage, Local Wisdom, Transnational, Indonesia, Collaborative Inquiry

Topic
Access, Participation and Quality of Early Childhood Education

Link: https://ifory.id/abstract/G6QvNX4ZUDdn


FACE-VEIL WOMEN; BETWEEN PIETY AND PROPRIETY
Asliah Zainal – Institut Agama Islam Negeri Kendari Sitti Nurfaidah – Institut Agama Islam Negeri Kendari Sudarmi Suud – Universitas Haluoleo Muh. Asrianto Zainal – Institut Agama Islam Negeri Kendari Asri Yuliana – Institut Agama Islam Negeri Kendari

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Corresponding Author
Asliah Zainal

Institutions
Institut Agama Islam Negeri Kendari

Abstract
After the hijab, face-veils became a massive trend as a marker of the strengthening the piety of urban communities in Indonesia. Muslim women who wear veils (face-veiled women) shows that seem ambiguous; they tend to attract and limit themselves personally in the factual world, otherwise expose socially in the virtual world. This article will examine how face-veiled women interpret the meaning of the veil who are active on social media by seeing it as a dual functional interpretation; between perfecting religion (religious reasons) and fulfillment of modernity (personal reasons). This ambiguous functional interpretation ultimately shows a negotiation between personal activities in social media and spreading dakwa content in the name of hijrah. However, the veil that fills the spaces of social media seems no longer scary, negative, or associated with things that are dark, heavy, and terror. He actually appeared liquid, light-faced, sweet-faced bandages Muslim women. Face-Veiled women are aware of the resistance given by the community to social media activities, but they present the bargaining power of display and content as an effort to negotiate religious-social so as not to lose space and access.

Keywords
face-veil, interpretation of meaning, social media, negotiation.

Topic
Culture

Link: https://ifory.id/abstract/X48zQ2TrRCwM


Corporate Governance and Managerial Skill Toward Earning Management
Luqman Hakim, Titik Agus Setiyaningsih, Dewi Puji Rahayu

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Corresponding Author
Titik Agus Setiyaningsih

Institutions
Departemen of Accounting
Universitas Muhammadiyah Jakarta
Jakarta, Indonesia
luqman_qia[at]yahoo.com
titikagyssetiyaningsig[at]gmail.com
dewipr89[at]gmail.com

Abstract
Earnings management is behavior opportunist managers to trick investors and maximize his welfare because it controls more information compared to personal or company interests. This research investigates the extent to which the influence of corporate governance is proxied by audit committee and independent commissioner in influencing earning management with managerial skill as a moderating variable. The research method used is quantitative by using seconadary data from CGPI (Corporate Governance Perception Index). Sampling technique used Nonprobability Sampling with purposive sampling categories. The data obtained is then processed by SEM-PLS analysis technique using WarpPLS software version 5.0. In this study all variables use agency theory. The results showed that Corporate Governance have effect an earning management, Managerial skill does moderate to an earning management..

Keywords
Earning Management, Corporate Governance, Managerial Skill

Topic
Corporate Governance

Link: https://ifory.id/abstract/DPJF468TWrz2


FUNDAMENTAL ANALYSIS FOR FAIR VALUE OF STOCK ON COAL MINING SUBSECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Flourien Nurul Ch., Tarra Carera

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Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study is aimed to determine the fair value of stock the companies based on fundamental analysis it can be considered undervalued or overvalued and to know when time to buy or time to sell shares of companies based on modern technical that will be useful to investors in making investment decisions. The research is done by empirical study strategy for coal mining subsector companies. The method used is descriptive method with quantitative approach. Knowing the fair value of stock can be made through fundamental analysis with Price Earning Ratio (PER) approach. The population os this research is all coal mining subsector companies listed on Indonesia Stock Exchange in 2018. Sample was determined by purposive sampling, with total sample of 6 companies. The data used in this study are secondary data. The method of collecting data used literature study in the form of financial report and annual report over the past three years and historical stock prices through the company-s official website nor www.idx.co.id and www.investing.com. The results of this study showed that companies are categorically undervalued is PT Baramulti Suksessarana Tbk, PT Indo Tambangraya Megah Tbk, and PT Resource Alam Indonesia Tbk. While the companies are categorically overvalued is PT Adaro Energy Tbk, PT Mitrabara Adiperdana Tbk, and PT Bukit Asam Tbk.

Keywords
Fair Value of Stock, Market Price, Fundamental Analysis, Price Earning Ratio

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/3AuRBpwDKUhZ


THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, AUDIT QUALITY AND COMPANY SIZES ON INTEGRITY OF FINANCIAL STATEMENTS (Study of Construction and Building Companies Listed on the Indonesia Stock Exchange 2013-2018)
Erna Lovita, Endah Rahayuningrum

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Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size partially on the integrity of financial statements in construction and building companies listed on the Indonesia Stock Exchange (IDX). This research uses descriptive research with quantitative approach and data analysis method used is panel data regression analysis with EViews 10 SV. The population of this study is all construction and building companies listed on the Indonesia Stock Exchange in 2013-2018. The sample was determined based on the purposive sampling method, so as many as 9 companies were obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study concluded that: (1) Partial Institutional Ownership and Firm Size affect the integrity of financial statements. (2) Partially Independent Commissioners and Audit Quality do not affect the Integrity of Financial Statements.

Keywords
Institutional Ownership, Independent Commissioners, Audit Quality, Firm Size and Integrity of Financial Statements

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/kUuXQmF8eZ9b


WORK DISCIPLINE ANALYSIS BASED ON EMPLOYEE STATUS
Diah Pranitasari, Lailani Nabihati

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Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to explain and analyze differences in employee status which includes contract employees and permanent employees on work discipline. Research conducted on company employees engaged in automotive assembly of two-wheeled vehicles in Cikarang, West Java, Indonesia. The method used in this study is a quantitative descriptive method of 157 employees and interviews with several respondents. The results of this study indicate that employee status affects employee work discipline. This is evidenced by the majority of employees (90%) have fewer absence rates when they become contract employees. And the majority of employees (84%) have better attendance at work when they are contract employees. This is caused by various factors, including having a sense of security because employees are already tied to the company, when they become contract employees have the motivation to be appointed as permanent employees, factors changing family status when they become contract employees and permanent employees, differences in healthy lifestyles such as nutritious dietary changes due to contract employees keep healthy so they can always be present and lack of discipline in employees because they have become permanent employees so that they still underestimate time.

Keywords
Work Discipline, Employee Status

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/pbKDN3FBvC4m


THE IMPACT OF COMPANIES PROFITABILITY, SIZE AND SALES GROWTH TO PRICE TO BOOK VALUES (Case Study Companies in Consumption Sector Listed in Indonesia Stock Exchange)
Doddi Prastuti, Fauzi Asyifa

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Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The purpose of this research is to measure the impact of company-s profitability, size and sales growth to price to book value. Profitability is measured using return on equity; whereas size is measured using total asset. The samples in this research are companies in the consumption sector listed in the Indonesia Stock Exchange in 2013 to 2017; using purposive sampling method, there are 25 companies chosen as samples and a total of 125 observation data. This research use regression model and the data is run using Eviews. Using fixed effect model, the result of this research showed that simultaneously profitability, size and sales growth have significant effect to company price to book value. Whereas partially, only profitability has significant effect to company price to book value; The two other independent variables, namely company size and sales growth do not have significant impact on price to book value.

Keywords
Profitability, Company-s size, Sales growth and Price to book value

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/qeXWuYB4Z6yL


THE RELATIONSHIP BETWEEN MACROECONOMIC AND SECTORAL INDEX: EVIDENCE INDONESIA STOCK EXCHANGE
Dian Surya Sampurna

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Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
Abstract-This study aims to determine the relationship between selected macroeconomic namely exchange rate, WTI crude oil prices, and inflation on selected sectoral index, namely the mining sector, financial sector, and the basic industrial and chemical sectors. We used monthly data from January 2013 to March 2019. The methodology used in this paper is time series techniques of stationarity test, Johansen Co-integration test, Ganger Causality test, and vector autoregression (VAR). The results revealed that there is exchange rate, WTI crude oil prices, inflation, the mining sector, and the basic industrial and chemical sectors reached stationary at the first difference level. Johansen Co-integration test results representing a long run balance and equilibrium do not have relation among variables. The Ganger Causality test indicated that the mining sector, the financial sector, and the basic industrial and chemical sectors are has causal relationship with WTI crude oil prices. The basic industrial and chemical sectors is have causal relationship with exchange rate, and then inflation is have causal relation with the mining sector. These macroeconomic factors considered to be emphasized as the policy instruments by the governments in order to stabilize the mining sector, financial sector, and the basic industrial and chemical sectors.

Keywords
sectoral index; exchange rate; world oil prices; inflation

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/geYZGkdL4EvH


The effect of Electronic Wom on Social Media Networking, case from Bandung Destination Tourism
Arie I Gunawan, Moh. Farid Najib, Lina Setiawati

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Corresponding Author
Arie Indra Gunawan

Institutions
Bandung State Polytechnic

Abstract
Social Media Networking is a platform that has recently become the main Media in information retrieval, its digital use is easy access for anyone, anywhere. Tourism is one of the industries that many use this media to increase tourists visit. Bandung is one of the favorite tourist destinations of many social media users who post information, comment, review and ask fellow Netizen, thus will appear a destination image of Bandung that Impacting visits. The data were collected from 195 respondents from seven different destination tourism objects. The hypotheses were examined using Partial Least Square 3.0. This research discloses revisit intention to object tourism absolutely can affect by Eletronic word of mouth on social media, Destination image and perception about quality of tourism. The research findings show that the construct of E-Wom on social media, and perception can have a better influence. Construction of tourist perception gives the biggest impact compared to other constructs. This research provides input and a better understanding for researchers and practitioners of the tourism industry in developing tourism revisiting.

Keywords
electronic word of mouth, social media, Tourist Perception, Revisit Intention.

Topic
Computer and Communication Engineering

Link: https://ifory.id/abstract/N9ZfMWzncB2G


THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE
Lies Zulfiati, Ega Fridayanti

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Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to examine the effect of Institutional Ownership on Tax Avoidance, the effect of Audit Quality on Tax Avoidance and the effect of the Audit Committee on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study uses a quantitative descriptive approach, which was measured using panel data regression methods with Eviews 10. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Samples were determined by purposive sampling method, with a total sample of 46 manufacturing company. So the total observation in this study was 138 observations. The data used in this research is secondary data. The technique of collecting data uses the documentation method through the official IDX website: www.idx.co.id. The results of the study prove that Institutional Ownership and Audit Quality have no effect to Tax Avoidance in manufacturing companies that listed in The Indonesia Stock Exchange (IDX) from 2015 to 2017. and the Audit Committee is negatively related to Tax Avoidance in manufacturing companies listed on the Stock Exchange 2015-2017.

Keywords
Corporate Governance, Institutional Ownership, Audit Quality, Audit Committee and Tax Avoidance

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/2GaxdVTn8hqt


Pancasila Ideology and Rational Argument
Zainul Akmal

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Corresponding Author
Zainul Akmal

Institutions
Fakultas Hukum Universitas Riau

Abstract
The more perfect the state of Indonesia, the more needs to be solved. People who believe in the socio-political economic life, mostly think of Pancasila as an ideology of the state and consider it wrong. Therefore, it must first be considered about the feasibility of Pancasila as the ideology of the Republic of Indonesia so that there is no duping in politics and violating human rights can be removed. Second, the right method needs to be used to maintain the ideology of Pancasila as the basis of the state, so that the purpose of statehood can be achieved. This study uses data collection methods with library study instruments. The data used is secondary data that contains books and journals that are presented in a descriptive and logical form. Values that are noble and universally applicable are worthy of making Pancasila still viable to become the state ideology and the basis of the state. Humans by their nature to be knowledgeable and always seek the truth, need a rational argumentation method to ask for Pancasila as the Ideology and the basis of the country, and introduce it to present and future generations.

Keywords
Pancasila Ideology, Constitution & rational argumentation

Topic
Constitutional Law

Link: https://ifory.id/abstract/3mbrdF7WCQD8


Analysis of Constitutive Behaviour on Anisotropic Rock
Indra Karna Wijaksana

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Corresponding Author
indra karna wijaksana

Institutions
Bandung Islamic University

Abstract
Many exposed rocks show well-defined fabric elements in the form of bedding, stratification, layering, foliation, fissure, or joint. In general, these rocks have properties (physical, dynamic, thermal, mechanical, and hydraulic) that vary with direction and are said to be inherently anisotropic. Evaluating anisotropic mechanical properties helps to predict the behavior of rock materials in analysis, design, and construction, and improves the quality and safety. This research discussed laboratory testing and analytical methods to determine the four values of elastic constants of transversely isotropic slate rock. Analytic calculations were performed to determine the elastic constants of rock material with the assumption of linear, elastic, homogeneous, and transversely isotropic. The strain value was determined at of 50% of peak stress on stress-strain curves. Multilinear regression analysis with least squares estimation method was used in determining the linear equation to get to the four elastic constants of the rock. In this study, the rock used as an example in laboratory tests obtained from two pieces of slate stone blocks from the Bora river, Central Sulawesi Palu area. These rocks have foliation that appears on the surface, and therefore these rocks will be treated as a transversely isotropic material. The results of uniaxial compression tests revealed that for the slate rock, the deformability in the direction that is normal to the plane of transverse isotropy (θ = 85o) is greater than that is parallel to the plane of transverse isotropy (θ = 5o) or, in other words, E1 > E2.

Keywords
transversely isotropic rock, elastic constants, uniaxial test

Topic
Mining Engineering

Link: https://ifory.id/abstract/YNZ84ctm7njx


ANALYSIS OF FINANCIAL RATIO AND FINANCIAL DISTRESS: A CASE STUDY ON CONSTRUCTION SERVICES COMPANIES
Lies Zulfiati, G. Erni Yanti Anugrah Sagala

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Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to determine the indications of financial distress in the construction services companies. This study employed a descriptive method. A descriptive study is conducted to discover the value of either one or more independent variables without comparing or linking them with other variables. The sample in this study is financial statements from 2010 to 2018, during which period the construction services companies constantly experienced declining profitability. To predict financial distress in the construction services companies, the financial ratio data of 2010-2018 are analyzed using the Altman Z-score method. The findings of this study describe the prediction of financial distress in the construction services companies in 2010-2018. In 2011, no financial distress (bankruptcy) is discovered. However, in 2010, followed by 2012 to 2018, potential bankruptcy is discovered, such as decline in sales, assets, profits, and others.

Keywords
financial ratio, financial distress

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/dp6wXf83UbgJ


GENDER JUSTICE REFILOSOPHY IN THE MIDDLE OF INDIGENOUS PEOPLE IN THE DISTRICT SIAK SRI INDRAPURA
Dessy Artina

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Corresponding Author
Dessy Artina

Institutions
UNRI

Abstract
GENDER JUSTICE REFILOSOPHY IN THE MIDDLE OF INDIGENOUS PEOPLE IN THE DISTRICT SIAK SRI INDRAPURA Dessy Artina Faculty of Law, University of Riau UR Gobah Campus, Jalan Patimura No. 9 Pekanbaru echie_chay@yahoo.co.id Abstrak Adat in the Kingdom of Siak is a tradition based on Islamic Sharia called adat based on syariah, and syarak is based on Kitabullah. For the Siak Malays, the so-called Malays are Malays, Malay-speaking and Muslim. So the customs and culture breathe Islam, if someone converts to Islam then he is called a Malay. The traditional foundation of Malay in Siak Regency Sri Indrapura goes hand in hand with gender justice, which is guided by Islamic law. There is no difference between men and women who have many acts of worship, so that is a great reward without having to look and consider their gender first. Both have the same potential and opportunities to become ideal servants. For this reason, in this proceeding we will discuss how is the gender justice philosophy in the middle of the Malay indigenous community in Siak Sri Indrapura Regency? The method used by the author is juridical normative law which is also called doctrinal law research using the criteria of legal history. This proceeding is descriptive in nature, which means to provide a detailed, clear and systematic description of the problem of the main problem. In drawing conclusions using the deductive thinking method. Websters New World Dictionary states that gender is defined as the visible difference between men and women in terms of values and behavior. Hilary M. Lips defines gender as cultural expectations of men and women (cultural expectations for women and men). This opinion is in line with the opinion of feminists, such as Lindsey who considers all the provisions of society regarding the determination of a person as male or female is included in the field of gender studies (What a given society defines as masculine or feminine is a component of gender). However, if we do a review or refillosophy, then gender justice in the indigenous Malay community in Siak Sri Indrapura District has been realized, there are no differences between men and women, there is no discrimination and oppression, including sexual discrimination, skin color, ethnicity and others. Keywords: Refillosophy - Gender Justice - Malay Indigenous People in Siak Sri Indrapura Regency

Keywords
Refillosophy - Gender Justice - Malay Indigenous People in Siak Sri Indrapura Regency

Topic
Criminal law

Link: https://ifory.id/abstract/ZJGKxvWymeM7


Soil Organic Matter in Various Land Uses and Management, and Its Accuracy Measurement using Near Infrared Technology
Bambang Hari Kusumo, Aris Purwanto, Husni Idris, Sukartono, Lolita Endang Susilowati, Bustan

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Corresponding Author
Bambang Hari Kusumo

Institutions
University of Mataram and IPB University

Abstract
Soil organic matter (SOM) has a very vital role in determining soil fertility status and land productivity. The amount of SOM in the soil varies greatly depending on land use and land management. This study aims to describe the SOMs status in various land uses and management, and to test the accuracy of near infrared (NIR) technology in measuring the SOM. A total of 100 soil samples (0-10 cm depth) were collected from various land uses and management (rain-fed land, irrigated land, land planted 1-3 times with annual crops, land planted with 1-3 perennial plants) in Kayangan Sub-District, North Lombok. The dried, ground and sieved soil samples were divided into 2 parts; some parts were analyzed using the Walkley and Black method, and the other parts were scanned using near infrared spectroscopy (NIRS). Partial least square regression (PLSR) was used to create a SOM prediction model. The results showed that the SOM content varied from very low to moderate. The content of SOM was significantly higher in the irrigated areas compared to the rain-fed areas. The SOM content was higher in the areas planted with annual crops 3 times a year compared to the areas planted 1-2 times a year. In addition, SOM content was higher in areas planted with 2-3 types of perennial plants, compared to those planted with 1 type of perennial plants. However, the SOM content was not significantly different in the area planted with annual and perennial plants. NIRS technology was relatively accurate in measuring SOM, which was compared with conventional (Walkley and Black) method. Thus, this technology can be used to monitor spatially changes in SOM. With the relatively low SOM in various land uses in the study area, the addition of SOM through fertilization is recommended.

Keywords
soil, organic matter, land use, near infrared, spectroscopy

Topic
Environmental Engineering

Link: https://ifory.id/abstract/ebMBk3FzULCt


ANALYSIS OF FINANCIAL DISTRESS PREDICTION IN CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2016-2018
Nelli Novyarni, Eka Islami Syifa

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Corresponding Author
Lies Zulfiati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to analyze the prediction of financial distress in the construction companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive qualitative research approach, as measured by the Altman Z- Score, Springate and Zmijewski bankruptcy analysis methods. The data used in this study are secondary data. The population of this study is construction companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample is determined by the purposive sampling method, with a total sample of 12 companies from 17 companies listed on the Indonesia Stock Exchange, so that the total observations in this study are 36 observations. Data collection techniques using the method of documentation through the site www.idx.co.id and based on information from the various media to find out the current condition of the sample company. The results of this study stated that the prediction of financial distress in accordance with the company-s current reality is the Zmijewski model with the highest accuracy rate of 66.67% and the highest error rate us the Springate model with a percentage of 58,33%.

Keywords
Financial Distress, Altman Z-Score, Springate, Zmijewski, Bankruptcy

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/jvp8zD2CmKkw


Guidance for the Community Related to the Protection of the Rights of Food Consumers as the Application of Law Number 8 of 1999 concerning Consumer
Riska fitriani, maryati bachtiar, emilda firdaus Email: riska.fitriani@lecturer.unri.id

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Corresponding Author
Riska Fitriani

Institutions
Riau university

Abstract
The number of goods and services products is strongly influenced by technological developments and the complex needs of the community in various ways business actors to promote and trade systems. This development can provide benefits to consumers to meet all their needs and freedom in choosing the type and quality of goods and / or services needed. According to Article 1 Number 2 Consumers are every person who uses goods and / or services available in the community, both for the sake of themselves, family, other people and other living beings and not for trading There are a number of things that need immediate attention in government responsibility, before further conditions and the position of consumers as users of goods and / or services are getting weaker and there is no balance between business actors and consumers who only exploit consumers for trade and gain profits. as big as possible, so that consumers need to be smart in choosing food to be consumed as mandated by the law. So it is very necessary to deliver information to consumers to be careful in consuming products such as goods and services, in accordance with the standards for eligibility for consumption. One of the efforts undertaken is to provide community service in the form of outreach and legal outreach relating to the Development of the Community Related to the Protection of the Rights of Food Consumers as the Application of Law No. 8 of 1999 concerning Consumer Protection. This article is the Result of Community Service The type of research that will be used is sociological research, which is to find out the implementation of legal counseling relating to community development related to the importance of being an active consumer in paying attention to products consumed before misuse of opportunities by business actors for the substances contained or products circulating is endangering consumers in general if consumed. The development of consumer needs is not always followed by the level of consumer awareness of their rights so that many still do not know the rights of consumers. One reason is the lack of consumer attention to the condition of goods that are feasible or not consumed. Therefore, the law protects consumer rights and is expected to be a strong legal basis for government and non-governmental organizations to empower consumers through coaching and educating consumers. Of course, it is highly expected that the existence of Law Number 8 of 1999 concerning Consumer Protection can protect consumer rights and be followed by government responsibility. So the need for protection of consumers as stipulated in Article 3 of this law. There are a number of things that need immediate attention in government responsibilities, before further conditions and position of consumers as users of goods and / or services are getting weaker and there is no balance between business actors and consumers who only exploit consumers for trade purposes and gain profits that as much as pos

Keywords
Keywords: Protection, Rights, Consumers

Topic
Private / Contract Law

Link: https://ifory.id/abstract/7xK6XUrTwRm2


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