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Background: Stunting is a nutrition problem that can slow down the growth. With prevalence at 32.5%, Landak Regency in West Kalimantan has been designated as a stunting hotspot. The lack of a maximum penalty for the stunting case in Landak Regency is not based on factors causing the stunting itself, because there is no identifiable factor causing the stunting in certain area due to narrow roads and sharp curves. Objectives: The objective of this study was to identify causes and distribution of the stunting case in Landak Regency. Methods: A total of 330 households in Meranti, Sebangki, and Senakin were included in this cross-sectional study because they were at a risk of the stunting. Toddlers, mothers, health care, and environmental factors were among the found variables. The researchers employed a basic random sampling strategy for the sampling and used the secondary health center data to find out whether or not toddlers were stunted. Researchers in this study collected data on the independent variables by observing and interviewing participants. Using the chi-square test, the data was analyzed. Results: The results showed that determinants of the stunting in Landak Regency were the history of early breastfeeding initiation (p-value=0.032), exclusive breastfeeding (p-value=0.042), frequency of exclusive breastfeeding (p-value=0.040), the continued breastfeeding (p-value=0.024), complementary feeding (p-value=0.042), immunization history (p-value=0.007), infectious disease history (p-value=0.000), maternal height (p-value=0.046), delivery assistance (p-value=0.000), access to health services (p-value=0.004), the role of health workers (p-value=0.002), and family latrine ownership (p-value=0.000). Conclusions: Several factors were found to be associated with incidence of the stunting among toddlers in Landak Regency. [ABSTRACT FROM AUTHOR]

Covid-19 has impacted various industrial sectors and the decision-making of the Indonesian government. The government's decision also has an impact on the global economy; therefore, tax recipients in Indonesia trading in goods and services nationally and internationally have decreased. This study aims to determine the impact of the Covid-19 pandemic on tax revenues, as well as the need for fiscal incentives in the context of economic recovery. The method used in this study is a descriptive quantitative method using a secondary data analysis approach. Based on the results of the study, the impact of the Covid-19 pandemic has caused a significant decrease in tax revenues, so that after the pandemic, fiscal incentives for income tax and value added tax are still needed to make it easier for business people to get additional economic capabilities that can be used to encourage economic turnover. [ABSTRACT FROM AUTHOR]

Coronavirus events that attacked the whole world, especially in Indonesia, has a huge impact on economic and business life. Large companies with good reputation and great profit in the community are favourite places to invest because investors have a certain degree of confidence to get the profits. However, during the Covid-19 outbreak, this made the situation uncertain due to the fall of the global economy. Guarantees about companies being honest about results no longer refer to company size or reported profits. Therefore, the authors describe the problems related to the factors that affect each company's earnings quality. This study aims to analyze how the quality of profits are influenced from the implementation of corporate governance and dividend payment. The method applied in this study uses an analysis of social research documentation with the aim of finding a suitable theory and reviewing empirical results on the factors that affect the quality of earnings after the pandemic. The results from various empirical results showed that there is still little research on the ability of factors affecting profit quality in post pandemic area to conduct research on companies from industries that are validated on the Indonesian stock exchange. The results of the study can be expected to contribute to further research and facilitate the government to approach the development of banking industry sector to encourage the economy. This study is important to determine as a result of the implementation of corporate governance related to the effects of mitigation in the pandemic era. In addition, this study is expected to provide further guidelines, especially for national private companies and improve the quality of earnings post Covid-19 pandemic. [ABSTRACT FROM AUTHOR]

This study aims to determine the magnitude of the effect of the application of digital service tax (DST) and financial ability on tax evasion. Sample selection was done by using the convinience sampling method. Research respondents were taxpayers for DKI Jakarta Region. The number of samples used were as many as 120 respondents. The sampling technique used was multiple linear regression analysis. The results of this study prove that the application of digital service tax (DST) has an effect on tax evasion and Financial Ability has no effect on tax evasion. Based on the findings of the analysis, discussion, and conclusions previously discussed, the authors offer the following recommendations for interested parties to take into account. (1) Since the scope of this study is only confined to individual taxpayers in the DKI Jakarta region, the next researcher searches for further research areas. There are no direct interviews conducted after the survey approach is used in the investigation. (2) In order to reduce tax evasion, the tax authorities are intensifying their efforts to socialize understanding of the application of the digital service tax (DST). [ABSTRACT FROM AUTHOR]

The activities of manufacturing companies that utilize technology have provided easy information for investors. However, the COVID-19 pandemic has resulted in uncertainty for investors, where the asymmetric stock return response also impacts the financial markets in Indonesia. This paper examines the influence of earnings per share (EPS), debt-to-equity ratio (DER), and firm size (FS) on stock return (SR). Using a purposive sampling method with manufacturing companies listed on the Indonesia Stock Exchange on the 2016-2020 period and moderated regression analysis (MRA) as a tool for testing variables. This study uses the document analysis method of social research for exploring the theoretical model and empirical results on how earnings per share, debt to equity ratio, and company size on stock returns. The results showed from various empirical results, there is still little research on the ability of earning per share, debt to equity ratio, and company size as variables to analyze manufacturing companies listed on the Indonesia Stock Exchange. The results of the study can be expected to contribute to further research and facilitate the government to approach the development of manufacturing companies to encourage the economy. Meanwhile, investors can be informed about the company's financial performance. This study will provide advanced research guidance and convenience to the companies in providing solutions on increasing market value by increasing earnings per share, debt-to-equity ratio, and company size on stock returns. [ABSTRACT FROM AUTHOR]

COVID-19 has been shown to have a major impact on companies' value. Drawing on research before the pandemic as well as during the pandemic, we think it is necessary to analyze the value of the company in the post Covid-19 pandemic. In this context, there is complexity, uncertainty of companies as an important capability, and set of practices appears to many companies as a reasonable approach to reducing the problems. This paper aims to examine how the value of the company is seen from the aspect of the direct effect of intellectual capital, leverage, and profitability. This paper tries to explore the theoretical model of the proposal on how these three variables can directly affect firm value. This study determines the impact post Covid-19 pandemic, especially to explain the phenomenon of components in intellectual capital in Indonesia. This research is expected to provide further research guidelines and facilities to the government for an approach to fostering improvement in the value of companies post Covid-19 pandemic. [ABSTRACT FROM AUTHOR]

Copyright of INMATEH - Agricultural Engineering is the property of INMATEH - Agricultural Engineering and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Selection of high yielding and stable maize hybrid requires effective method of evaluation. Multienvironment evaluation is a critical step in plant breeding programs that is aimed at selecting the ideal genotype in a wide range of environments. A method of evaluation that combines a variety parameter of stability could provide more accurate information to select the ideal genotype. The aims of the study were (i) to identify the effect of genotype, environment, and genotype × environment interactions (GEIs) on maize hybrid yields and (ii) to select and to compare maize hybrids that have high and stable yields in diverse environments in Sumatra Island based on combined analysis, selection index, and GGE biplot. The study was conducted in five different environments in Sumatra Island, Indonesia, using a randomized complete block design repeated three times. Data were estimated using combined variance analysis, parametric and nonparametric stability, sustainability index, and GGE biplot. The results showed that the genotype had a significant effect on maize hybrid yields with a contribution of 41.797%. The environment contributed to 24.314%, and GEIs contributed 33.889% of the total variation. E1 (Karo, South Sumatra; dry season) and E3 (Tanjung Bintang, Lampung; dry season) were identified as the most ideal environments (representative) for testing the hybrids for wider adaptability. The maize hybrid with high and stable yields can be selected based on combined stability analysis and sustainability index as well as GGE biplot. These three methods are effectively selected high yielding and stable genotypes when they are used together. The three maize hybrids, namely, MH2, MH8, and MH9, are recommended as high yielding and stable genotype candidates. [ABSTRACT FROM AUTHOR]

Copyright of INMATEH - Agricultural Engineering is the property of INMATEH - Agricultural Engineering and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Highlights • Annealing did not affect diffraction patterns of banana flour. • Heat moisture treatment (HMT) and dual retrogradation (DR) changed the crystal type. • Relative crystallinity played a role in the change of flour pasting temperature. • Crystal type and granule morphology contributed to the extent of digestibility. • Compact granule surface led to high resistant stach content. Abstract The effect of heat moisture treatment (HMT), annealing (ANN), and dual retrogradation (DR) on functional and pasting properties, digestibility of starch components of banana flour comprising rapidly digestible starch (RDS), slowly digestible starch (SDS) and resistant starch (RS) has been investigated, using native banana flour (NBF) as a control. Crystal type, relative crystallinity and morphological changes were characterised by XRD and SEM. HMT has markedly modified the pasting properties and resulted in the highest SDS content. HMT and ANN increased the relative crystallinity but DR decreased it. HMT and DR altered XRD patterns from B to A and A + B type respectively, while ANN did not change the XRD patterns. The NBF compact granule surface remained unchanged with ANN but changed to a more porous surface with HMT and DR, thereby increasing the digestibility. Crystal type and granule morphology affected the digestibility while relative crystallinity might change the pasting point. [ABSTRACT FROM AUTHOR]