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This study aims to examine the factors that affect firm value. This research uses purposive sampling method. The sample of the research is 45 financial companies (128 year-firm observations) listed in Indonesia Stock Exchange for the period of 2017-2019. Multiple regression analysis with unbalanced panel data was applied to analyze the data. A corporate governance index published by Globe and Mail with 4 sub-indices is adopted, namely board composition, shareholding and compensation policies, shareholder rights and disclosure. The results of this study indicate that good corporate governance and research & development investment have no effect on firm value. This explains that the implementation of good corporate governance and firm investment in research & development are not the main information for investors in making investments. However, intellectual capital and enterprise risk management disclosure have effect on firm value. The results can be used as a reference for researchers, especially in the accounting sector related to the development of measuring instruments for good corporate governance.

The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company. 1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.

This study aims to compare the management of Indonesian language learning for foreign speakers (BIPA) at PTKI (Indonesian Language Education/TBI IAIN Surakarta) and the Indonesian Language Concentration (KBI) Department of Malay Language (JBM), Fatoni University (FTU), Thailand from the aspects of the curriculum, institutions, teaching materials, instructors, students, and methods. This study uses a descriptive-analytic method with a qualitative approach. Sources of data are informants (BIPA instructors; BIPA managers; managers of the Indonesian Language Program; Indonesian Language Concentration, Department of Malay Language, Fatoni University of Thailand, and Thai students). The results of the study show that teaching Indonesian abroad and domestically is successful because it is proven by the increasing pace of Indonesian language study by foreigners abroad. This has not only occurred at the institutional level of the BIPA program, but it has also led to majors, such as the Indonesian Language Concentration at the University of Malay Language Department. Fatoni Thailand. Meanwhile, the number of students in the PTKI Indonesian Language Program is increasing annually, and International students are increasingly interested in studying at the PTKI TBI Program. The increasing development of teaching Indonesian domestically and abroad requires ideal learning management (curriculum, instructors, institutions, students, teaching materials, and methods). TBI IAIN Surakarta and KBI JBM FTU Thailand appeared to successfully manage Indonesian language learning, although there are slight differences between the two. In terms of curriculum, instructors, institutions, students, teaching materials, and methods, learning Indonesian at TBI IAIN Surakarta is more comprehensive and ready. Therefore, intensive coordination between the two is needed because both are Islamic-based PTKIs to support the Indonesian language's internationalization by making Indonesian as the host in their own country and honored guests in other countries. This paper provides a broad view of BIPA learning management in Islamic higher education institutions in Southeast Asia because not many Islamic Higher Education Institutions in Southeast Asia have BIPA. Therefore, further studies are required on the developments (R & D) related to curriculum, instructors, institutions, students, teaching materials, and methods.

This study aimed to recognize the law of Individual Healthcare of Social Security Agency (BPJS Kesehatan Mandiri) in Islamic law by linking the fatwa of the Sharia Council of Wahdah Islamiyah regarding its legal status. This study tried to examine the flow and contract system of BPJS Kesehatan Mandiri and istinba>t method of Sharia Council of Wahdah Islamiyah in determining the law of BPJS Kesehatan Mandiri. The method in this study used qualitative research based on field research with observation, interview, and manuscript collection techniques, and descriptive analysis in summarizing research findings. The results found were as follows: First, the concept of social security prescribed in Islam to actualize ta’a>wun, tada>mun, or taka>ful is the concept of insurance conducted in a way a tabarru’ agreement is there, that is a form of contract which is conducted with the aim of goodness and helping each other. Second, BPJS Kesehatan is a public legal entity that is responsible for providing social security for the entire community based on Law No. 40 of 2004 and Law No. 24 of 2011 concerning the Social Security Organizing Agenc Third, the istinba>t method of the Wahdah Islamiyah Sharia Council is based on the Qur'an, Sunna, Ijmak and Qiya>s. Fourth, the recommendations from istinba>t of Sharia Council of Wahdah Islamiyah regarding the ideas and concepts of social security are that it is not a problem, however the flow and contract system are not yet in accordance with the sharia. Fifth, the recommendations of istinba>t results of Sharia Council of Wahdah Islamiyah regarding the existence of BPJS Kesehatan are that it is needed by Indonesian people, then it is not difficult to make social insurance based on sharia rules, if this is not possible, then the community should be given a choice to choose an insurance in accordance with sharia principles.

Energy needs in Indonesia are increasing every year along with the increase of human population. On the other hand, the rate of energy demand in Indonesia is not matched by the current energy availability. The lack of energy availability in Indonesia, one of which can be overcome by the use of alternative energy from nature, for example wind energy. Therefore, a three-blade horizontal axis propeller wind turbine was designed to obtain electrical energy. The design of this turbine uses several stages consisting of designing, assembling and testing the turbine. The test was conducted to determine the characteristics and performance of the wind turbine. Based on the initial design, the turbine sweep area is 2.4 m with three blades. The blade type is based on the NACA 2410 airfoil made of fiber composite and epoxy resin which is very effective at low wind speeds. The test was carried out on January 13-15, 2021 at Dharma Andalas University Padang with 16 hours for three days. Data recording is done with an automatic system using an octocoupler sensor, anemometer, and a voltage sensor integrated with a raspberry pi 3 microcontroller. From the tests carried out, the wind turbine starts to rotate at a Vcut-in of 1.5 m/s. The maximum rotation of the rotor obtained is 65 rpm with the highest wind speed of 3.9 m/s. The average power and average efficiency of the wind turbine are 9.8 Watt DC and 25.47%. The total electrical energy generated for 3 x 16 hours is 0.219 kWh.

Botulism is a form of paralysis caused by a neurotoxin produced by the bacterium Clostridium botulinum. It is well known that natural honey contains Clostridium botulinum spores; controversy arises when a honey-related product is being used for wound care, where the possibility occurs of applying these spores to an open wound. To our knowledge, no reported cases of medical-grade honey have been associated with wound botulism. Given this fact, do we feel secure regarding the safety of this product, and will it be enough to alleviate our concern? We present a case of an infant with an infected umbilical stump, which required a surgical wound debridement. This infant developed a sudden progressive flaccid paralysis a few days after the application of topical medical grade honey for wound care. Even though suspicion of wound botulism is high, confirmation of the diagnosis, detection of neurotoxin, and isolating the organism remains a challenge.

This research aimed to test the influence of leverage, density of fixed assets, and independent commissioners on Effective Tax Rate in manufacturing companies listed on Indonesia Stock Exchange year 2011-2015. Purposive sampling technique was utilized to select the study’s sample and 42 companies were taken for a total 210 data observation. Multiple linear regression analysis is employed to test the hypotheses within this research. The results of this study indicated that leverage, density of fixed assets, and independent commissioners simultaneously influence ETR. Partially, the result showed that leverage and independent commissioners do not affect ETR. Meanwhile, density of fixed assets had a negative effect on ETR., peer-reviewed

Indonesia has considerable wind energy potential. Energy generation system performance can be monitored and controlled through the Internet of Things (IoT) technology. However, research and development of IoT technology in wind turbines in Indonesia is still low. Therefore, in this study, the author seeks to conduct research related to the development of a website-based wind turbine control and data monitoring system. This research uses a 3 blade horizontal axis wind turbine (NACA 2410). The monitoring system uses the Raspberry Pi 3B + microcontroller and several sensor devices such as the IR LM393 speed sensor to measure wind speed and shaft rotation speed, and the INA219 current-voltage sensor to measure the voltage and current of a 350 Watt DC generator. The website was created using the Laravel 5.8 PHP framework and Chart.js. Furthermore, the sensor calibration process and system testing are carried out. Based on the test results, it was found that the monitoring data system was functioning properly. The data has been successfully sent to the server and can be monitored in real-time via the website. Based on the results of the IR LM393 sensor calibration test, the linear regression equation y = 0.7881x + 13.837, and the value of R2 = 0.9934 is obtained. And the value of R2 = 0.9934 indicates that the sensor calibration process is well correlated. The results of testing the control system and monitoring of wind turbine data monitored through the website for 1 x24 show that the highest wind potential occurs at 13.00 to 14.00 WIB, namely at a wind speed of 3.74 m / s.

The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this study is manufacturing companies listed in the Indonesia Stock Exchange between 2009 and 2011. This study is a hypothesis testing research that involve 51 firms. The data is obtained from audited financial reporting period between 2009 and 2011. This study found that institutional investors, leverage and profitability simultaneously have influence for firm accounting flexibility, institutional investors has positive influence for firm accounting flexibility, leverage has negative influence for firm accounting flexibility and profitability has negative influence for firms accounting flexibility. Keywords: Institutional investors, leverage, profitability, and firms accounting flexibility

There are many of organizational, national and international level Computer Emergency Response Team (CSIRT) that have been developed for defending and protecting cyber threats. As a developing country, Afghanistan likewise has a similar Computer Emergency Response Team known as AFCERT that handles cyber incidents but with limited services, constituents and very much depending on funds from foreign donations. Therefore, this paper proposes a 3C-CSIRT, an organizational level CSIRT to fill up the gap in defending and protecting the Afghanistan's cyber space at the national level rather than at a specific constituent. In the proposed 3C-CSIRT model, two organizational models of CSIRT, namely the Coordinated Model and Security Team have been integrated into the services and constituency. The model also introduced a new funding strategy for AFCERT to turn it into a more sustainable national CSIRT for Afghanistan.

Convenience stores become an essential part of modern society. They can fulfill their daily needs in a way that is easier and more convenient. There are several brands of convenience store available, that can affect their decision. This study aims to determine the factors that influence consumer visits to two brand convenience store. The data used is ordinal data obtained from questionnaires distributed to 200 visitors convenience store. Convenience store which is the object of this research is Alfamart and Indomaret. Sample method used was purposive sampling. The results showed there are 4 factors that formed on each brand. Each factor is named and formed by similar variable items or related one and another. On factors 1 and 3 the two brands have the same final factor, but on factor 2 and 4 produce different final factor. The results show the factors that determine a visit to the convenience store is generally same, differences happen only at certain items. When the final factors can be identified, then marketing strategy may be adjusted based on these factors

Daily transportation activities in various city streets are always filled with two-wheeled vehicles or motorbikes. The decision to use a motorbike considers several things, such us price, quality or durability of the product, ease of use, factors of culture, family, friends and habits. This study aims to reveal how the role of Risk readiness, perceptions of values that influence the decision to use a motorcycle through the user's involvement. The population in this study were motorcycle users in Palembang city who had at least used it for six months. This study uses sample of 201 people with data analysis techniques using Structural Equation Modelling (SEM). Based on the results of data analysis carried out, it is known that consumer involvement is not an intervening variable between Risk readiness and consumer decisions, and nor between consumer perceptions and consumer decisions. On the contrary, both exogenous variables actually influence consumer decisions directly. Consumer perceptions also do not require deep thinking but directly have an impact on consumers to decide using a motorcycle.

We could find the existing of many e-commerce and market place in Palembang, such as MatahariMall.com, Zalora, Lazada, Tokopedia, Blibli, Shopee, Elevania and Bukalapak. To win the competition and build a sustainable competitiveness, those e-commerce and market place need to hold the key factors of online purchase decision. This research purpose is to investigate online shopping experience, word of mouth and web brand image affect to web trustworthiness and whether purchase decision affected by web trustworthiness and online shopping experience. The data taken from questionnaires that distributed to 100 respondents in Palembang. This research analyzed by using Structural Equation Modelling (SEM). The results show a positive influence between online shopping experience and branding image to web trustworthiness. Word of mouth does not have influence to web trustworthiness. The result found that positive influence between web trustworthiness to purchase decision, whereas online shopping experience does not have influence to purchase decision.

Persistent cyber threats require effective and efficient mitigation techniques. The cyber security incident response team (CSIRT) is expected to respond to external and internal cyber threats or incidents. Various organizational, national, and international level CSIRTs have been developed for defending and protecting such kinds of threats. Developing countries like Afghanistan have also formed a Computer Emergency Response Team for handling national cyber incidents although it provides limited services to only a few constituencies and depends on funding from foreign donors. Therefore, a new organizational model was proposed to provide guidelines for a specific country, instead of a provision from a constitutional context. Five national CSIRTs were compared to identify their features and characteristics to provide basis for the proposed framework. The study presented the proposed model based on two CSIRT organizational models that incorporated a new funding strategy to achieve a Sustainable National CSIRT for developing countries. Our model combined coordinate and security teams; if consists of constituency’s mission, services, resources, organizational framework, and funding strategy. This study employed qualitative method by using document analysis and interview techniques. CSIRT for Afghanistan known as AFCERT was evaluated in terms of structure, services, resources, and funding. AFCERT services level were below the standard of a national CSIRT. Therefore, a more sustainable service need to be provided based on the proposed model components. Findings showed the suitability and potential of the model in controlling and mitigating cyber-attacks, more specifically in the context of Afghanistan.

Muhammad Ishaq Islahuddin, Arkhan Subari, in this paper explain that in a home security system is very important information dissemination system. One of them by the use of SMS Gateway. By using Gammu and MySQL as a database and use a webcam as a tool for monitoring room in the house. The way this system works is a home security system using a PIR sensor detecting human movement. After that, if the data from the sensors in the microcontroller. Microcontroller then sends the data to a computer through a serial port. On the computer there is a VB 6.0 application. when the PIR sensor detects the presence of a human, the computer will be otomstis capture and send SMS alerts to a database of numbers that have been stored. Keywords : Webcam, SMS Gateway, Gammu, MySQL, Visual Basic 6.0 .

The Objective of this research is to study the direct effect of the supervision, job experience, and performance toward career of the lecture. Research method that been used is quatitative approach with survey method. The techniques of collecting data using questionnaires and interviews. The data analysis was done using descriptive analysis and inferential analysis with the approach of path analysis. The result are : (1)The supervision has positive direct influence on the career, (2) Experience has positive direct influence on the career, (3) Performance has positive direct influence on the career, (4) Supervision has positive direct influence on the performance, (5) Experience has positive direct influence on performance.

The study is intended to investigate the heat loss phenomenon of oil flow in a riser. This heat loss happens due to the difference between the oil temperature in a riser and the surrounding sea water temperature. It causes the formation of wax that may disturb the flow. Heat loss can be reduced by setting up an insulator in a riser or by selecting appropriate pipeline specifications. It is necessary to determine the possible locations and specifications of insulator and pipeline. A mathematical model is formulated by considering the oil temperature and its flow velocity. Assuming that the density variation is small, the fluid behaves as an incompressible fluid. Furthermore, numerical solutions with finite difference methods are presented with some hypothetical data to give an overview of how the system works. Two surrounding conditions are taken into account, i.e. with and without sea current. From the simulation, the location of wax formation can be predicted. At a certain depth region of sea, where the sea current is present, a greater heat loss take place in which wax may be formed immediately. To overcome the formation of wax, we can control the parameters such as conductivity and wall thickness of pipe.

Glomus tumour is a type of extra-adrenal chemodectoma or paraganglioma, originating within the wall of jugular bulb. We report a case of a 60-year-old woman who presented with hearing loss and pulsatile tinnitus. High index of suspicion and appropriate use of imaging led to early diagnosis. However, the patient did not give consent for surgery and was managed satisfactorily with radiotherapy.

Summary— Of 238 infertile males seen over a 47-month period, 47 (20%) had a varicocele. Of these 51% had an abnormal sperm count (21% were azoospermic and 30%oligozoospermic) and 60% had less than a third of sperms motile; 23 patients were subjected to gonadotrophin assays. Serum follicle stimulating hormone and leutinising hormone levels were elevated in 48% and 70% of patients respectively. Serum prolactin assayed in 19 patients was raised in 10% and serum testosterone estimated in 16 patients was low in 6%. Twenty-five patients (53%) were advised to undergo surgery but only 10 agreed. Of these, 1 showed a dramatic improvement in his spermiogram and a pregnancy ensued. The sperm count and motility of 2 others improved after treatment with prostaglandin synthetase inhibitors, and 1 after testosterone. Medical treatment improved the count and motility in 7 of 8 patients in whom surgery was not suggested as primary treatment because of abnormal hormonal results. This study has shown that infertile patients with varicocele are a heterogeneous group and that improvement in spermiograms can best be achieved by selective treatment; this may be surgery, surgery followed by medical treatment, or medical treatment alone.