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Tamarind (Tamarindus indica L.), a type of tropical plant that grows in Indonesia has various benefits and has been widely studied by various disciplines. The study of Tamarind as a source of ideas for art creation, on the other hand, has not been widely carried out. The aims of this study are: (1) To explain the process of creating Semarang batik motifs using the idea of Tamarind through the stylization of forms; (2) to analyze the shape of the Tamarind batik motif to strengthen the identity of Semarang's local culture. This study uses a qualitative approach with phenomenological methods to examine phenomena related to the creation process and the uniqueness of locality-based batik motifs on batik artisans in Semarang City. The data collection techniques used were observation, in-depth interviews, and document studies. The data that has been collected was analyzed interactively through data reduction, presentation, and conclusions with the scope of analysis in intra-aesthetic and extra-aesthetic studies. The results showed that: (1) Tamarind is a typical plant that is closely related to the toponym of the city of Semarang so it becomes a source of ideas for the creation of locality-based batik motifs through the stylization technique by Semarang batik artisans; (2) Visualization of the shape of the Tamarind batik motif that has been produced shows the diversity and uniqueness of the form as an aesthetic expression of the batik artisan in responding to the beauty of the natural and socio-cultural environment in Semarang City according to the level of knowledge and aesthetic experience. This research contributes to the batik artisan in exploring the diversity of local plant species as a source of ideas for creating environmentally-based batik motifs to strengthen the value of local cultural identity. [ABSTRACT FROM AUTHOR]

The use of synthetic dyes in the batik production process has an impact on environmental pollution and threatens human health. To overcome this problem, the use of natural dyes as materials for coloring batik cloth is one of the solutions offered. Apart from being environmentally friendly, the use of natural dyes is an effort to preserve ancestral traditions that have local wisdom and as an effort to utilize abundant natural resources. This study used a laboratory experimental method using one fixed variable, namely natural coloring agent from extracted clove leaves and two changing variables, namely the fixator in the form of ferrous sulfate (FeSC)4) and lime solution (Ca(OH)2). The test parameters are color resistance through the washing process and color resistance by the solar radiation process. The research was conducted collaboratively between researchers and batik artisans at the Umy May Batik Studio in Tanjungsari, Sumedang Regency. The results showed a variation in color direction based on the type of natural dye and the type of fixator used. The color of Kasumedangan batik cloth in the Cadas Pangeran motif using clove leaf extract with two different fixators produces cream and dark brown colors. Based on the test results, the color resistance to washing 40'C shows the level of color resistance of clove leaves using the ferrous sulfate fixator is good (value 4-5 from a scale of 5) and lime solution fixator is categorized as good (value 4-5 from scale 5). Meanwhile, the results of the color fastness test to light: day light using ferrous sulfate were found to be categorized as quite fairly good (value 3-4 from a scale of 5) and using lime solution was categorized as good (value 4 from a scale of 5). Based on these results, it can be concluded that the clove leaf extract can be used as an environmentally friendly dye for batik cloth and has local wisdom and added value for batik craftsmen. [ABSTRACT FROM AUTHOR]

This study examines the effect of deferred tax and accruals on the persistence of earnings. Firms with either large (small) deferred tax and large (small) accruals are predicted to exhibit low (high) earnings persistence. Using a sample of 1,609 firm-year observations from 2007 to 2014 from the Indonesia Stock Exchange (IDX), results of this study were consistent with the predictions, deferred tax and accruals had negative effects on earnings persistence. These results remained qualitatively unchanged after controlling for industry sector dummy variables and year dummy variables. When the sample was split into two groups, positive and negative accruals subsamples, the findings showed consistent results of the negative effect of accruals on earnings persistent. However, when the sample was split into two groups, positive and negative deferred tax subsamples, the results showed the negative effect of the deferred tax on earnings persistence but only for positive deferred tax subsample. [ABSTRACT FROM AUTHOR]