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Workers / laborers are often extorted by employers with relatively small wages. An employment relationship is basically a relationship between a worker / laborer and an entrepreneur after a work agreement is made. The formulation of the problems discussed in this paper is how to regulate freelance daily workers in Indonesia and how to resolve disputes related to work agreements for casual daily workers in Indonesia. The result of the research on the formulation of the problem is that the regulation regarding freelance workers / laborers is regulated in statutory regulations, in law number 13 of 2003 concerning manpower in Article 56 to Article 59, but there are several articles amended by -Law Number 11 of 2020 concerning work copyright. Settlement of disputes between employers and workers / casual daily laborers can be resolved first by deliberation to reach a consensus in accordance with what has been stipulated in Article 136 paragraph (1) of Law Number 13 of 2003 concerning Manpower, but if deliberation efforts to reach consensus cannot be reached then the management and workers / laborers or trade / labor unions resolve industrial relations disputes.How to cite item: Suryaningrat, R., Ghufron Az, M., Supriyadi, S. (2021). Tinjauan yuridis terhadap pengaturan terkait pekerja harian lepas. Jurnal Cakrawala Hukum, 12(2), 213-222. doi:https://doi.org/10.26905/idjch.v12i2.5813

Muhammad bin Abdul Wahhab is one of Muslims group leader who promoted the takfir concept as an important part in his religious thought. This article explains his methodology of takfir and its legal implications, then examined critically by using mas}lah}ah perpective. This study of the works of Muhammad ibn Abdul Wahhab concludes: First, the methodology of takfir Muhammad bin Abdul Wahhab can be seen through understanding his principle thoughts about Ibadah (worship) and Islam, and also various rules that must be known and implemented related to when takfir can be implemented, such as the terms and barriers of takfir, qiyam al-h}ujjah dan masa’il zahirah dan masa’il khafiyyah. Second, considering the legal implications of takfir, then at that time his concept doesn’t fully lead to mas}lah}ah ‘a>mmah primarily related to the variety of methods of understanding religion (al-Qur’an and al-Sunnah).

The discussion on the power relationship between the state and adat or customs is always exciting because although adat is most likely getting tension from the state through various regulations, it keeps signifying its existence. An interesting phenomenon that happened after the downfall of the New Order regime and the expansion of the Regional Autonomy System’s implementation was adat power’s reappearance at the local level. For instance, Adat Functionary in the Kerinci Regency signified their dominance over the village government. The studies about the relationship between adat and the state tend to put adat as an identity and spirit for gaining support, power, and fund also tools to deal with the government. This study begins with the fact that adat is dominant over the village government in decision-making. This study found in the Kerinci regency obtained a new government structure by the returning of adat power in governance, and affected the stability of the village administration, also used it as the solidarity mechanism of the community in Kerinci Regency to resolve various conflicts. Thus, the meaning of domination, which is commonly interpreted as something negative, is turning out to be a contrary one since it makes the community more solid through adat.

Distribution of pharmaceutical products from the pharmaceutical industry before reaching the pharmacy service point must be through wholesale. Good distribution practice methods are a set of standardized routine working methods, which ensure the quality, safety, and efficacy of pharmaceutical products remain intact from the very beginning to the end of the expiration period. Good distribution practice methods must be implemented by all wholesale in Indonesia so that wholesale operations can run effectively and efficiently. All pharmaceutical wholesalers must have standard operating procedures, personnel with integrity, and a good documentation system.

Retail trade in Ukraine demonstrates a sufficient number of market and infrastructure entities, contributes to the development of economic sectors and the seamless promotion of goods to the consumer. The article is aimed at studying the state of domestic retail trade in the context of the main indicators; problem detection; new realities and major tendencies in the future. The essence of retail trade is considered, its features and functions are substantiated; the purpose and importance among the leading sectors of the economy are identified. Leading retail chains are allocated. A characterization of the factors related to assortment, territorial location, cost control and marketing policy of leading retail operators are provided. As a result of the carried out structural and dynamic analysis of retail trade volumes, the following advantages are identified: by types of trade – non-food products; by form of ownership – legal entities; by organizational and legal forms – LLC; in the context of regions leader is the city of Kyiv. The infrastructure and volumes of retail trade over the Internet are considered. The influence of some factors on the purchasing behavior of the consumer is determined. Some forecast models of volumes of food and non-food products for 2021–2022 and development of goods turnover over the Internet for 2021 are presented. As a result of SWOT analysis, on the example of «Silpo» network, strengths and weaknesses, opportunities and threats of a retail traded chain are identified. The main problems of retail trade in Ukraine are specified, including: lack of investment due to unstable political situation and use of innovative technologies; low purchasing demand of the population; rising prices for raw materials and energy, rent, logistics, etc. Recommendations to resolve these issues are provided.

As a consequence of the unavailability of an anti-viral drug for SARS-CoV-2, the prospect of developing an antiviral drug is of great importance in this current emergency of the COVID-19 pandemic era. To support the enduring research on the improvement of COVID-19 therapeutics, herein, we demonstrated the development of highly effective and eco-friendly synthetic routes for the synthesis of dimeric 2,4-diacetyl phloroglucinol 4a, a potent antibiotic and malarial drug candidate via phenol–aldehyde condensation over silica sulphuric acid (SSA) catalyst and the arylation of dimethylammonium salts under greener protocols, i.e., ultrasound-assisted (US) and liquid assisted grinding (LAG) methods. Through an environmental assessment, the cleanness and environmental efficiency of the developed protocols were evidenced to be improved compared with a recently published alternative synthetic pathway, which was indicated by the presence of higher efficiency and lower environmental impact. In addition, we accomplished molecular docking studies to permit the rapid screening of possible therapeutic ligands of 4a and its derivatives along with N3, Chloroquine, and Remdesivir as references against the crystal structure for the recently released 3-chymotrypsin-like cysteine protease (3CLpro) of SARS-CoV-2. Exclusively, our finding showed that compound 4d with an excellent binding affinity of −8.1 kcal occupies the active site in varying ways at the N3 binding site of 3CLpro, confirming its fitness as a good candidate for the therapeutic action against COVID-19. Furthermore, molecular target prediction, pharmacokinetic studies, prediction of the activity spectra for substances (PASS), density-functional theory (DFT), and the structure–activity relationship (SAR) analysis were also established to highlight the prominence of this chemical scaffold.

This research aims to build a model of interpretation media design as an effort to improve the experience of visiting tourists with the appeal of cultural tourism. The design of interpretation media in this research, including; Interpretation board design, interpretation path design in three-dimensional (3D) form, slide show design in the gallery entrance area. Research location at Galeri 16 - Indonesian Bamboo Society, which was pioneered by Drs. Anang Sumarna Dipl.Tourism (Alm) 45 years ago. The interesting phenomenon in the presentation of a collection of displays that do not have the medium of interpretation as an information provider of a cultural tourism attraction. The results of documentary studies and interviews with visitors concluded that the experience of visiting Galeri 16 - Indonesian Bamboo Society had difficulty understanding information from each collection of displays, according to the context which in fact museums such as Galeri 16 - Indonesian Bamboo Society must be able to provide an interpretation of the function or meaning of collection objects. In other words, it is necessary to design several media interpretations as a facility for tourists in order to improve the tourist experience when traveling in the Galeri 16-IBS.

In general, the residents of RT 004 RW 03 have a level of education at the junior and senior high school levels. This is due to the economic factors and the absence of encouragement from parents for their children to continue their education to a higher level. Moreover, women who do not continue their education at school are unemployed or decide to become housewives, because they do not have the skills to live independently. Most of the mothers are only housewives who only take care of their children and husbands. This condition cannot improve the economic condition of the family that is not fixed and coupled with the high economic burden that requires each family to be able to think creatively in order to survive amid the economic pressure. The objectives of this community service activity included: Assisting women’s group of Family Welfare and Empowerment in the formation of business groups, assisting women’s group of Family Welfare and Empowerment on how to utilize and cultivate the broiler rabbits as a small entrepreneur. The implementation of this training activity was expected to help in fostering an entrepreneurial spirit in rabbit cultivation for underprivileged people through the formation of a small business group of women of Family Welfare and Empowerment and in the form of published scientific articles. Abstrak Warga masyarakat yang berada di RT 004 RW 03 pada umumnya adalah lulusan SMP dan SMU. Hal tersebut disebabkan oleh faktor ekonomi dan tidak adanya dorongan dari orang tua agar anak-anak mereka melanjutkan pendidikan ke jenjang yang lebih tinggi. Terlebih anak perempuan yang tidak melanjutkan sekolah akhirnya menganggur atau hidup berumah tangga, karena mereka tidak mempunyai bekal keterampilan untuk bisa hidup mandiri. Sebagian besar ibu-ibu hanya sebagai ibu rumah tangga yang hanya mengurusi anak dan suaminya. Kondisi ini tidak dapat memperbaiki kondisi ekonomi keluarga, penghasilan yang tidak tetap dan ditambah beban ekonomi yang tinggi menuntut setiap keluarga untuk dapat berfikir kreatif agar dapat bertahan hidup ditengah himpitan ekonomi. Tujuan dari kegiatan pengabdian masyarakat ini antara lain: Membantu Ibu PKK dalam pembentukan kelompok usaha yang harus dibentuk, membantu Ibu PKK dalam cara pemanfaatan dan pengolahan kelinci pedaging sebagai wirusaha kecil. Diharapkan setelah kegiatan pelatihan ini dilaksanakan menumbuhkan semangat berwirausaha budidaya kelinci bagi masyarakat prasejahtera melalui pembentukan kelompok usaha kecil ibu PKK dan berupa luaran artikel ilmiah yang dipublikasikan.

The digital era very grows up with the increasing using of smartphone and many organization or companies was implemented of a system to support their business. That is who will increase the volume of usage and dissemination of data, neither through open nor closed internet networks. Because there is the need to process large data and how to get it from different store resource, so requirement strategy to process the data according to the rule of good, effective and efficient in activity data cleansing until the data set can be use as mature and very useful information for their business purpose. By using the R languaged who can process large data and has data complexity for the data loaded from different storage resource can be done as well as. To using R languaged maximally, so we have to a basic skill that needed to process the data set which will be used to be data scient for organizations or companies by good data cleansing techniques. In this research on Data Cleansing Strategies on data set owned by organizations,will describe the correct step by step to obtaining data that very useful to be uses as data science for organization so by the data that generated after the data cleansing process is very meaningful and useful for making decisions, other than that this research give basic overview and guide to the beginner all data scientists by doing data cleansing in the way stages and also provides a way to analyze from the result of execution some functions used.

On December 22nd 2015, President Zimbabwe Robert Mugabe officially declared that Zimbabwe will nationalize Yuan as official national currency. This policy is being done in order to solve default against Zimbabwe's debt to China. In return, China will pay off Zimbabwe's debt. By having this policy, foreign direct investment (FDI) as a foreign aid given by China will impact the economy development of Zimbabwe. This paper will examine Zimbabwe’s interdependence to China’s investment after nationalize Yuan as Zimbabwe’s currency with Theory of Foreign Capital Dependence and Development: A New Direction by Jeffrey Kentor and Terry Boswell

The purpose of this research are to determine the influence of staff service, self-image congruence, and brand awareness on brand satisfaction and attitudinal loyalty, and the influence of brand satisfaction on attitudinal loyalty in three star hotels at Tegal. By using non-probability sampling, this research uses 120 respondents to be the sample. This study uses Structural Equation Modeling (SEM) Sub-Group. The results of this study are staff service, self-image congruence, and brand awareness have significant influence on brand satisfaction and attitudinal loyalty, brand satisfaction has significant influence on attitudinal loyalty.

Pancasila has many functions for Indonesia; as the foundation of the state philosophy, the source of all law sources, nation’s view of life, as well as the soul and personality of Indonesia. Pancasila has not become a common value that is the basic for every remark and behavior. Because of that Pancasila needs to be interpreted in useful point of view to build personality with deep contemplation of it. One of the signification is on Sufistic Psychology’s Perspective. Sufistic Psychology as the development of Psychology based on Tasawuf, can be a useful perspective in interpreting Pancasila. Psycho-Sufistik that oriented in moral-transcendental can provide a deep and focused meaning to Pancasila. This research use a qualitative methodology, which elaborates the meaning of Pancasila in Sufistic Psychology’s perspective. Before Pancasila was elaborated in Sufistic Psychology’s perspective, the meaning of Pancasila was analyzed using semiotics. This study aims to interpret Pancasila in Sufistic Psychology’s perspective.The results of the study shows that the research is useful to enrich the intellectual treasures of Pancasila

This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas (ROA) pada perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia periode 2011 - 2016. Variabel independen dalam penelitian ini adalah perputaran kas dan perputaran piutang. Untuk variabel dependen dalam penelitian ini adalah profitabilitas (ROA). Populasi yang diambil dalam penelitian ini adalah perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia selama periode 2011 - 2016. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling sejumlah 5 perusahaan. jenis data yang digunakan adalah data sekunder yang diambil dengan metode dokumentasi dengan cara mengakses beberapa situs dan studi pustaka. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji asumsi klasik dan uji hipotesis menggunakan uji t. Hasil penelitian uji hipotesis secara parsial menunjukkan bahwa terdapat pengaruh positif yang signifikan antara perputaran kas terhadap profitabilitas (ROA) dan terdapat pengaruh positif yang signifikan antara perputaran piutang terhadap profitabilitas (ROA). Kata kunci : Perputaran Kas, Perputaran Piutang, Profitabilitas (ROA)

The function of the hospital as a place to organize medical services, administration, and management, medical support, can also be empowered to place education and training, development and quality control of nursing through the development of nursing practice land accompanied by the development of nursing professional community to gain experience in learning in the field correctly for students (MOH RI, 2006). In this case, a clinical instrument is a very necessary means to carry out professional attitudes and skills for nurses. One of the absolute means is the existence of nurses who are professional as clinical instructors who will guide students so that professional development can develop for nurses in the future. However, there is one problem which is the availability of competent human resources or nurses. This includes many clinical instructors with diploma education and minimal experience in guiding. The aim of community service is that clinical instruction (CI) can carry out the process of mentoring and mentoring to students practicing in hospitals so that the expected learning objectives can be achieved. The target activity is nurses PKU Muhammadiyah Hospital, amounting to 30 people. The results of this activity are during the process of participant listening, discussion and being able to practice clinical infrastructure in the room so that the expected learning objectives can be achieved.

This article is concerned with a familiarization with the world IT market, and also an analysis of Ukrainian IT-industry. Attention is focused on researching and forecasting the main indicators of the market and its structure. Analyzing the Ukrainian IT market allows to determine the situation and trends of development of this industry. It can also serve to create other, more detailed studies or to predict further development. The relevance of the topic is that IT market is one of the most progressive and rapidly developing markets in the world. According to scientists, in the near future it will displace most of the existing professions and create a lot of new ones. Therefore, an analysis of the IT market is necessary to determine the general trends and directions of development. The purpose of the publication is to determine the main aspects of the functioning of Ukrainian IT market in time, and to determine the main trends and directions as to adaptation of the enterprises to the pace of development of the industry. The subject of research is the economic and statistical analysis of the status and prospects for further development of Ukrainian IT market, increasing the demand for products and services of its production. Object of research are Ukrainian IT market itself and its main components. The publication uses the following scientific and statistical methods: synthesis, analysis, table, matrix, extrapolation method, economic and mathematical methods etc. The article researches: structure and classification of the world IT market; Ukrainian IT market in the context of the most popular programming languages; position of the country in the world rankings; staff composition of enterprises; share in the country’s total exports and the extent of the services sold. A dynamic analysis of sales and export services in the sphere of IT Ukraine is carried out. A matrix analysis of the IT market is conducted, which included SWOT and PEST-analysis, as well as relevant conclusions for each of them. Recommendations on the development and adaptation of Ukrainian IT market to the world trends in this industry are elaborated.

This is a marketing research in the tourism sector that discusses the market segmentation of domestic tourists (wisnus) in Borobudur Temple. This study analyzed the profile of the wisnus using quantitative research. Methods of data collection were conducted with questionnaires, field observations, and documentation studies. The results showed that tourists who visited Borobudur Temple mostly came from outside the province (62%) and within the province (38%). When viewed from the provincial origin, then the five largest provinces are domestic tourists from Central Java Province of 38%, while respondents who come from the West Java Province of 13 %. Then the respondents from D.l. Yogyakarta with 10%, then East Java Province 9 and DKI Jakarta 9%. Respondents who visited Borobudur Temple were 15-24 years old (36%), male (58%), married (52%), graduated from diploma (46%), still in student status (27%), Revenue per month Rp. 50.000,00 (28%), total expenses during trip

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.

Purpose The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing corruption charges are high. Design/methodology/approach This study employs regression analyses using a sample of 1,151 local government-years. Findings This study finds that the level of budget implementation is affected by the leadership factors (i.e. mayors’ term, tenure and age) and the proportion of capital expenditures. The level of budget implementation is relatively lower when the mayor is in the second term, is in the early years of the five-year tenure and is over 60 years old. Higher proportion of capital expenditures also reduces the level of budget implementation. Originality/value This study contributes to the literature by presenting empirical evidence as to what factors explain the variations in the level of budget implementation among local governments especially under strict rules and a risky environment.

This research aimed to analyze the influence of People, Process and Physical evidence on the students' decision choice STIBANKS Al Ma’soem. This research uses quantitative associative method. The research data was obtained from primary data by distributing questionnaires to students in STIBANKS Al Ma'soem and then processed with IBM SPSS Statistic 23. The results showed that correlation is weak and there are not significant People, Process and Physical evidence on the students' decision choice STIBANKS Al Ma’soem. F test results showed that the factors of People, Process and Physical evidence does not significantly affect the students' decision choice STIBANKS Al Ma’soem. The R-square value obtained amounted to 0.1615, or 16.15%, that meaning simultaneous People, Process and Physical evidence contributes 16.15% to the effect on the students choice STIBANKS Al Ma’soem, and while the rest (1-R²) of 83.85% is the number of contributions made by other factors not examined. The study reveals that students expect fast response from the officer while giving information to students, such as academic information. Students also expect a simple procedure in order for their needs, such as to make academic letters. The management of STIBANKS Al Ma’soem must improve on other factors that can increase the number of students in the next period, such as service quality and promotion mix.

The existence of work from home policy in learning encourages students to increase learning independence in the Covid 19 pandemic, online lectures applied by the campus require students to study independently so that the achievements obtained by students are not declining, so there is a need for suitable learning methods, one of them is E-learning module-assisted learning. The study aims to determine the effect of learning independence on student achievement in module-assisted E-learning learning. This type of quantitative research using Random Sampling, obtained a number of 182 research subjects even semester students in the academic year 2019/2020 on linear Algebra & Matrix sub-topics Linear Equation System. Data collection techniques using a questionnaire (questionnaire), tests and interviews. Data analysis using SPSS 2.2 application by testing the validity, reliability, normality, and regression. The results obtained by the magnitude of the effect of learning independence on student achievement in module-assisted E-learning by 73.4% and 26.6% are influenced by other factors with the regression equation Y = 8.863 + 0.426X. Students who passed KKM were 141 students (77%). Aspects of learning independence obtained motivation (28%), responsibility (25%), initiative (23%) and confidence (24%). From the results of the regression, the influence of learning independence on student achievement so that students are able to face obstacles in the conditions of distance learning by monitoring lecturers.

This article focuses on an approach to the history of relations between religion and the state in Uzbekistan and how the tense relationship has influenced the progress of Uzbekistan's independence. The research uses historical, comparative, deductive, and systematic methods of analysis. The discussions show that as a result of the obstacles to obtaining religious education in Uzbekistan during the Russian Empire and the Soviet Union, the spiritual and religious needs of many people were met with very limited notions, which have led to greater religious ignorance and pseudoscience that ultimately played a major role in activating extremist religious movements after 1991., El presente artículo se centra en un enfoque de la historia de las relaciones entre la religión y el Estado en Uzbekistán y en la forma en que la tensa relación ha influido en el progreso de la independencia de Uzbekistán. La investigación utiliza métodos de análisis históricos, comparativos, deductivos y sistemáticos. Los debates muestran que, como resultado de los obstáculos para obtener educación religiosa en Uzbekistán durante el Imperio Ruso y la Unión Soviética, las necesidades espirituales y religiosas de muchas personas fueron atendidas con nociones muy limitadas, lo que ha dado lugar a una mayor ignorancia religiosa y pseudociencia que, en última instancia, desempeñó un papel importante en la activación de los movimientos religiosos islamistas extremistas en el siglo XXI.

For adults, learning is to relate how to direct himself, to ask questions and also search for the answers and one means the gathering of adults, to conduct learning in an effort to increase religious knowledge through the Majelis Taklim. Adult learning uses rules such as group conversations, problem solving and exchanging experiences. The purpose of this study is to describe adult learning in Majelis Taklim and to provide information about the implementation of recitation activities in the Majelis Taklim. This research used descriptive research through qualitative method, where the researcher gives an overview about the activity held in Majelis Taklim that is reading the holy quran activity held at Majelis Taklim Nurul Kujang Cimahi which the participants are soldier's wife unity within the Army. This study used a qualitative approach, because the field phenomenon is comprehensive, complex, and full of meaning. The results of this study showed that adults are more interested in learning everything that is directly related to their lives and adults are more enthusiastic to learn when driven by a strong motivation.Keywords: adult learning, majelis taklim.

This study aims to generate possible strategies that can be implemented to increase amount of retribution income at the Department of Tourism in Gowa Regency by reviewing 6 tourism objects within the regency. Instruments used for data collection are survey questionnaires, observation, and semi structure interview conducted to 29 respondents comprising of head departments, heads of division, and managements of each tourism object, as well as customers. The collected data were analyzed by using SWOT and IE matrix as a basis for generating possible strategies and determine competitive position of the studied tourism objects. The QSPM is then used to rank the generated strategies for prioritization. The result of IE matrix showed that the position of the tourism objects is in quadrant V meaning that hold and maintain. The appropriate strategy used is intensive strategy (market penetration and product development). In SWOT matrix analysis, results obtained four alternative strategies, namely: (1) boosting amount of retribution by increasing numbers of tourism objects and supported tourism activities for customer attraction, (2) allocation of human resources in accordance with the competencies, (3) optimizing marketing activities, and (4) increasing awareness for retribution payment. Based on QSPM analysis, an appropriate strategy possibly implemented by Department of Tourism in Gowa Regency is expanding sources of retribution incomes.

Business competition in the automotive world is increasingly hypercompetitive. According to the Motor Vehicle Industry Association, annual purchase of motor vehicles has increased the share of automotive business. However, this increasingly open business condition has not been followed by positive impacts on the corporate profits of PT. XYZ in a span of 5 years. This study measured the performance of the supply chain in PT. XYZ using SCOR model approach. The weighting was calculated using fuzzy AHP and performance assessment matrix. The improved supply chain performance was formulated with the method of Focus Group Discussion (FGD). The measurement results show that the performance of supply chain in PT. XYZ is in the Good category (76%), the effectiveness performance with a value of 85% is in Good category while the efficiency performance is in Average category (68%). Supply chain improvement strategy was formulated with 3 tools: campaign quality, shop floor management, and cost control. Keywords: performance appraisal, SCOR, FGD, Fuzzy AHP

The research aims to prove the joint effects of creativity and learning style on students’ mathematics learning achievement and the relationship between creativity and learning style and mathematics learning achievement of elementary school students in Surakarta. This correlational and ex post facto research uses a quantitative approach, with the sample consisting of fifth-grade students at the State Elementary School. The samples were 63 students randomly taken from representatives of elementary school. The data were collected by distributing questionnaires and documenting. The questionnaire was for getting data on creativity and learning style while documenting was for obtaining data on mathematics learning achievement. The hypothesis was tested using multiple and correlational regression tests. The results of the research indicate: there is a positive and significant relationship between creativity and learning style and mathematics learning achievement of fifth grade elementary school students, as seen in regression equation Ŷ = 47.155 + 0.218 X1 + 0.090 X2, with correlation coefficient value of 0.885 and the determination coefficient value of 0.783, showing that creativity and learning style determine mathematics learning achievement by 78.30%; there is a positive and significant relationship of creativity and mathematics learning achievement of fifth grade students of elementary school, as seen in regression equation Ŷ = 63.310 + 0.199 X1, with correlation coefficient value of 0.808 and determination coefficient value is 0.653, meaning that 65.30% of variance in mathematics learning achievement is influenced by creativity variable; there is a positive and significant relationship between learning style and mathematics learning achievement of fifth grade students of elementary school, as seen in regression equation Ŷ = 42,692 + 0.442 X2, with correlation coefficient value of 0.854 and determination coefficient value of 0.729, meaning that 72.90% variance in mathematics learning achievement is influenced by learning style variable.

This research is a tourism culture study that aims to find out how community empowerment in the cultural tourism sector in the City of Cimahi is seen based on five dimensions of empowerment, namely enabling, strengthening, supporting, protecting, and foresting. The research method used is qualitative with data collection techniques using in-depth interviews, observation, documentation studies, and triangulation techniques. The emic analysis model and the analytical method are descriptive. From the results of research in the field it is known that community empowerment in the cultural tourism sector has been able to provide many benefits to the community in Cimahi City. In addition, community empowerment in the cultural tourism sector in the city of Cimahi that is studied based on the dimensions of enabling, strengthening, supporting, and protecting has also been going well. Only in a foresting dimension that has not been good. This is because community empowerment in the cultural tourism sector has not been based on strong commitment from all stakeholders.

The Nature Reserve/Natural Tourism Park of Kawah Kamojang has been fragmented and degraded by population growth and regional development, as well as disturbed by illegal logging and poaching. Accordingly, its function as conservation area has largely been decreased. This condition has created differences in the occurring habitat types, from natural forests to secondary natural forests, plantation forests, farmland and grassland. The presence of raptor as top predators can be used as one of indicators in the environmental changes. This study was conducted to determine the diversity and evenness index of eagle in relation to different habitats. The study was conducted in May 2019 using descriptive methods and sampling using the IPA method. The study found five species of raptor: Spilornis cheela, Ictinaetus malayensis, Nisaetus cirrhatus, Accipiter trivirgatus and Falco molluccensis. They spread separately in each habitat type. The habitat that has a highest diversity index value was secondary natural forest (H’ = 1,434) and the lowest was plantation forest (H’ = 0). In addition, the diversity index in plantation forest and grasslands had almost the same value, (H’ = 1,389 for farmland and H’ = 1,386 for grassland). The index value indicated that eagles were more dependent on the existence of natural forests. Eagles used forest habitats to hunt, perch and breed and used open areas (farmland and grassland) for hunting.

The short story "Gerimis yang Sederhana" by Eka Kurniawan is an interesting literary work to be studied, through hegemony and structuration approaches. This short story presents a psychological impact (trauma) after the violence that occurred in the Chinese community in 1998, especially for victims of 1998 who chose to stay abroad. In the context of ideology, there are four ideologies in this short story, namely: the ideology of tyranny, humanism, conservatives, and liberalism. Tyrannical and conservative ideologies became the dominant group. The ideology of liberalism becomes ideological negotiation. The ideology of liberalism also reflects the author's ideology. Regarding the application of the structuration theory, Eka Kurniawan responded to the condition of the victims of 1998, who were still traumatized. This condition has an impact on their lack of participation in public spaces. The ideology of liberalism is expected to encourage that. As a result, five years later there was a deputy governor (subsequently governor) who was directly elected by the people to lead Jakarta from the Chinese community. That is, there is an influence between the agent (author) with the structure of society

Understanding company effort on managing corporate reputation and corporate value are challenging tasks among investors. This paper provides an estimated relationship of earning persistence, financial leverage, and foreign ownership on corporate reputation and corporate value on non-financial companies listed in Indonesian Stock Exchange. Data are collected from a five-year observation period, ranging 2014 to 2018. A Non probability sampling technique is purposively used to determine the data quality. The collected data are analyzed and processed using SEM method. This study provides a qualitative result showing the relationship among the variables. The financial leverage has no significant effect on company value. In addition, financial leverage also has no significant impact on company reputation compared to foreign ownership toward company reputation. Earning persistence has significantly affected the company value followed by income variability with equal effect toward corporate reputation. Future study can add additional independent variables such as free cash flow and growth opportunities to expand this study.

We have performed precision measurements of the double-spin virtual-photon asymmetry A 1 on the neutron in the deep inelastic scattering regime, using an open-geometry, large-acceptance spectrometer and a longitudinally and transversely polarized 3 He target. Our data cover a wide kinematic range 0.277 ≤ x ≤ 0.548 at an average Q 2 value of 3.078 (GeV/c) 2 , doubling the available high-precision neutron data in this x range. We have combined our results with world data on proton targets to make a leading-order extraction of the ratio of polarized-to-unpolarized parton distribution functions for up quarks and for down quarks in the same kinematic range. Our data are consistent with a previous observation of an A 1 n zero crossing near x = 0.5 . We find no evidence of a transition to a positive slope in ( Δ d + Δ d ¯ ) / ( d + d ¯ ) up to x = 0.548 .

Internet-based electronic medical records have dependencies on the availability of internet access and server services. In most areas of the world it is a problem because the average level of internet service availability is low. Required technology that enables the exchange of data offline but still secure and at certain times the data can be synchronized with the data on the server using internet. Near Field Communication (NFC) technology enabled mobile phones to store important data with secure and reliable. The data can be sent to another phone equipped with NFC or read by NFC reader without internet. Through special applications the data can also be added, subtracted, or modified. In this research has been developed medical record system based on Near Field Communication (NFC). NFC-based electronic medical record (EMR) is expected to replace conventional medical records and improve the function of internet-based EMR. The advantage of NFC-based EMR is that it takes less time in usage, is not dependent on internet access, and the ease of delivering EMR to those in need.

This research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.Keywords: Risk Averse, Age, Gender, Education, Auditor’s Risk Behavior.

This research aims to analyze the influence of firm characteristics to the decision of engagement sustainability reporting assurance (SRA) with using sample listing firms in Indonesia Stock Exchange between 2012 – 2014. Independent variable are size, profitability, and leverage. Dependent variable is sustainability report assurance and control variable in this research is type of industry. Data in this research obtained from national center for sustainability report, Indonesia Stock Exchange’s website (IDX), and firm’s website. Multivariate analysis is used to analyze factors influence the engagement decision of sustainability report assurance. Hypothesis testing uses logistic regression model with software IBM SPSS 22. The result shows that size, profitability, and leverage are not determinant factors sustainability report assurance. Whereas there is negative influence between controls variable type of industry to sustainability report assurance. The implication of this research are this research contributes to development of accounting literature specifically about sustainability report assurance in Indonesia. Keywords: assurance, sustainability reporting, Indonesia Stock Exchange

Symmetry permeates nature and is fundamental to all laws of physics. One example is parity (mirror) symmetry, which implies that flipping left and right does not change the laws of physics. Laws for electromagnetism, gravity and the subatomic strong force respect parity symmetry, but the subatomic weak force does not. Historically, parity violation in electron scattering has been important in establishing (and now testing) the standard model of particle physics. One particular set of quantities accessible through measurements of parity-violating electron scattering are the effective weak couplings C2q, sensitive to the quarks' chirality preference when participating in the weak force, which have been measured directly only once in the past 40 years. Here we report a measurement of the parity-violating asymmetry in electron-quark scattering, which yields a determination of 2C2u - C2d (where u and d denote up and down quarks, respectively) with a precision increased by a factor of five relative to the earlier result. These results provide evidence with greater than 95 per cent confidence that the C2q couplings are non-zero, as predicted by the electroweak theory. They lead to constraints on new parity-violating interactions beyond the standard model, particularly those due to quark chirality. Whereas contemporary particle physics research is focused on high-energy colliders such as the Large Hadron Collider, our results provide specific chirality information on electroweak theory that is difficult to obtain at high energies. Our measurement is relatively free of ambiguity in its interpretation, and opens the door to even more precise measurements in the future.

The research intends to create an application which is able to analyse sales data in a motorcycle company to predict the types of spare parts which should be stocked. This prediction is crucial since problems are often encountered while restocking. For instance, when there have been some imprecisions occurring in deciding regarding the types of spare parts to restock, the spare parts accumulate. It can cause inefficiency in terms of storage, the products quality deteriorates due to having been stored for too long, and sometimes the best-selling products are not available in the warehouse. This application is developed with Naïve Bayes Classifier (NBC) method which has a high accuracy in predicting future occurrences. This method works by calculating the probability value in each attribute class and determining the optimal probability value. From the test results, 4500 training data with 200 sample test data has 90% similarity with the results of the restock decision without application. For 500 test data, the similarity was 96%. It is proven that this method has a high accuracy so that it can help the decision makers solved the company problem in predicting the types of motorcycle parts to be restocked.

This study aims to determine whether the instrument to be used is feasible or not to obtain research data. The research instrument used is the introvert-extrovert personality testand math-type problem-solving test. The introvert-extrovert personality testconsist of 17 questionsand the math-type problem-solving consist 2 types of questions, that is TPM I and II. The feasibility test of the introvert-extrovert personality instrument includes content validity, internal consistency, and reliability. While the feasibility test of the mathematical problem solving test instrument only used the validity of the content. For the validity of the contents of each test, conducted through expert judgment is the assessment made by experts. The number of respondents who took the test for the instrument test was 35 students. The respondents are students of secondary school in East Jakarta. The results of the instrument feasibility test show that: 1) Introvert-extrovert personality instruments have 17 statements that are eligible to retrieve the research data, and 2) The mathematical problem solving test instrument with linear equation system topic is feasible to use with some revisions from the expert judgment.

The aim of this research is knowing whether instrument is feasible or no to get data of research. The instrument of this study is a questionnaire learning style with 66 items consisting of 22 points of statement for each questionnaire of visual, auditorial, and kinesthetic learning styles and learning creativity consists of 48 items. The feasibility test instrument learning style and learning creativity consists of validation, consistency internal, and reliability. Meanwhile, to test the feasibility a used the validity of the contents of the questionnaire. Validator for both questionnaires is expert judgment. There were 60 students as respondents who tested the learning style questionnaire instrument and 64 students as respondents who tested the questionnaire instrument of learning creativity. After undergone a try an instrument learning style there are 45 items that qualified, with 15 items of statement for each of the study visual, auditorial, and a kinesthetic while chief creativity study in get 35 items that qualified based on testing and some revisions of expert judgment.

Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that larger and wealthier local governments are associated with higher FRQ. Finally, we find that local governments under more experienced mayors have higher reporting quality. Our results are robust to different measures of FRQ. This study contributes to the reporting quality literature by providing empirical evidence on the determinants of FRQ in the public sector, which has been relatively underexplored. We conclude that certain characteristics of local governments and of mayors are associated with the types of audit opinion and that financial incentives accelerate the improvement of reporting quality.

Recently, nanofluid is used to improve the thermal conductivity of the quench medium in the heat treatment industry. In this research, ball-milled micro-sized TiO2 powder and nano-sized TiO2 particle were used and compared for their cooling characteristic in a micro/nanofluid. The micro/nanofluids were produced by mixing 0.1%, 0.3%, and 0.5% volume of both micro- and nano-sized particle into 100 ml of distilled water. The planetary ball mill was used at 500 rpm for 15 hours to reduce the dimension of micron-sized TiO2. Composition characterization by Energy Dispersive Spectroscopy (EDS) showed that the powder used were free from impurities. Nanofluids were then used to quench S45C carbon steel samples, which heated at 1000°C for 1 hour. The hardness test result showed that the sample quenched with 0.5%addition of the nano-sized particle in nanofluid had the highest number up to 691 HV, almost 100HV increment from a water-quenched sample where the hardness was 598 HV, showing that the cooling rate in the nanofluid was much higher. The addition of micro-size particle in fluid generally had a lower cooling rate than the addition of nano-size particle.

The main cause of the decline in the existence of air Cihampelas service is so expensive. So many people are switching using Cihampelas land as Travel between cities for example, as alternative means. This transport is rated more pocket friendly, because the cost offered is more affordable. But the community is still very minimal in the Kokoro which is about the availability of a successful trip. This is due to the provision of tickets that are still conventional. Therefore, by utilizing technology officials in the current communication, the author is interested to create a travel reservation system application that can run in a smartphone. This app will only be devoted to Android-based smartphones. The creation of this app uses Android Studio with Java as its main programming language. The application also uses the PHP Framework and MySQL databases with servers that are online. With this application, prospective Jeti can Kokoro about accurate travel related from the time, route, village TARIFF i.e. make a reservation and payment can be made in a grip anytime and anywhere.

As we know that the mathematical communication is an important skill. Optimalization mathematical communication research gave so many option as the effort to optimalized it, such as reading, discussing, writing. All of the option was concerned about learning model and how to learn. Based on the study of literature, at least there were four aspects that could affect the mathematical communication, those were teacher, learning, the learning materials, and the student itself. Not only that four, but also conceptual understanding could affect mathematical communication because the thing that student communicate were the concept that they had. Some of problem about conceptual understanding were found in triangle. On this research, researcher use qualitative method with observation, interview and test as instrument. There were found that learning model was not the only problem of the way to optimalized student mathematical communication because mathematical communication skill not only about how teacher taught in the classroom. That's why the way to optimalized it has to be fitted to the problem that founded.

This study aims to further analyze the ability to solve mathematical problems in terms of extrovert-introvert personality types. This research method is descriptive qualitative research. The number of schools and students used as samples from this study was taken with multistage sampling techniques. The problem solving analysis used is based on the steps of Krulik and Rudnik. The personality types of extrovert students and introverted students do have a different mindset so that even though in some steps using the same representation, the tendency or habit to represent solving a problem uses different forms of representation. While the extrovert type is close to true when compared to introverted students

Based on some Small and Medium Industries (IKM) in Tegal City, almost all products from Small and Medium Industries (IKM) are marketed through classical transactions or conventional transaction models. There are still many producers who have not been able to promote and market their products online due to the absence online store facilities toward Small and Medium Industries (IKM) of Tegal City and the limited knowledge level of business managers about the utilization of information technology. Research will be conducted through several stages. Initial stages by collecting data - data from Small and Medium Industries (IKM) principal participants such as photos of its product, price lists, product specifications and others. Next stages is to do an analysis of the data - the data by selecting products - products that are allowed to be sold by online. Later stages is to design and build online store website pages to be uploaded and accessed via internet which will be the place for promotion and sales of Small and Medium Industries (IKM) products in Tegal City by online. The output product of this research will be one of the efforts in helping to increase the Small and Medium Industries (IKM) income of Tegal City Keywords: Online shop, Small and Medium Industries (IKM), Tegal city

Ath-Thusi uses Aristotle's understanding of the practical reason of the theory of surgery. According to Ath-Thusi, the cause of deviation is anything excessive. Thus, the unbalanced state of the soul is caused by the advantages, disadvantages, or morbidity of the mind. Diversity in a society is a necessity, a household, as the smallest community of a complex society and full of differences, it is certainly necessary to be based on the building of togetherness and mutual respect between one another. This article will describe the creative ideas of Khawajah Nashiruddin Ath-Thusi related to the philosophy of the household in order to answer the present-day problematic of the family.

The Empowerment Strategy of Micro and Small Enterprise in Facing ASEAN Free Trade (Case Study at Kampung Batik Laweyan)National economics development in Indonesia. Which became priority are micro, small, and medium enterprises. (UMKM ) would become the backbone of the economic society based to reduce the poverty and development bases to broaden economic and would give significant contribution in improving regional economy and national economic resilience. Batik to UMKM laweyan can survive in the current free trade it is required a pattern the right strategy. In the research uses a qualitative methodology with data. Colecction method interview, participant observation and study documentation. Then data analysis technique in this researh using data clecction, the reduction of the data , display data and thr concludion of the data analysis. The results of reaarch sugested that small and medium business UMKM development pattern batik Laweyan with inovation renew the product then applying social capital by multiplying tissues business ecosystem.DOI: 10.15408/etk.v14i2.2271

The usage of patents and journal articles for technology evaluation and monitoring are highly recognized. Unfortunately, there is a lack of identifying knowledge within. In this paper we propose an approach how to extract knowledge inside the document to develop a research map for monitoring and evaluating technology development. For this purpose, we extract vocabulary from the journal articles to represent knowledge in content of the articles and made linkage between researches represented by the articles. For case study, we used articles issued from 2004 to 2013 in “Jurnal Teknologi Industri Pertanian”. We was able to develop a technology map from the data to monitor the technology development and enable further network analysis from the map.