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The limited supply of wood as a raw material in various industries requires a better alternative material. Wasted-based composite engineering can be a solution to this problem. What's more, composite can be engineered according to needs, such as having the ability to reduce heat to maintain comfortable room temperature conditions. Therefore, in this research, a particle board reinforced by pineapple leaf fiber waste and HVS paper waste was developed to know the effect of the particle board reinforcement composition on reducing heat. In this research, a comparison of pineapple leaf fiber waste and HVS paper waste was used at 100%:0%; 70%:30%; 50%:50%; 30%:70%; and 0%:100% with resin adhesive. This particle board is made by mixing all the ingredients and then printing it into a mold and then carrying out the drying process. The test was carried out based on a temperature difference analysis. The most optimum particle board reinforcement composition to reduce heat is 100% pineapple leaf fiber waste : 0% HVS paper waste.

Accounting is based on the capacity to describe in numbers the numerous financial activities of a firm, which has to be taken into consideration whenever decisions are being made about that company. The administration of taxes is an essential component in the growth of Indonesia. Because of the advent of new financial products that help improve taxpayer declarations and, as a consequence, the economy of the nation, this sort of accounting has had a significant expansion in recent years. This is a digital version of a traditional financial product. The overarching objective of this research is to investigate tax accounting methods that are based on electronic financial instruments. This research takes both a qualitative and a descriptive approach to data collection and analysis. Our results are predicated on the utilization of electronic financial products as well as the reality of tax accounting that is based on electronic financial product data. It was determined that these electronic documents, such as electronic invoices, contribute to the promotion and development of a new tax culture that facilitates the growth of countries by making their accounting and declarations much simpler and more accessible. This new tax culture is beneficial to the growth of countries because it allows countries to more easily keep track of their financial transactions.

Background: A developmental disorder that affects communication and behavior is known as Autism. The prevalence of autism is still increasing, ranging from 1-2/1000 in males more than in females (4:1). In children with autism, physical health problems are often complained of, one of which is sleep problems, such as delayed sleep onset, frequent awakenings at night, and sleep duration. This problem makes parents stressed because it impacts the severity of behavior both during the day and at night. Objectives: The description of sleep quality in children with autism. Methods: Cross-sectional approach to 55 special school students with autism in Cimahi. Data collection was collected by measuring sleep quality with the Children's Sleep Habits Questionnaire (CSHQ) with a cut-off point of < 30 good sleep quality and > 30 sleep problems with Chronbach's alpha = 0.68 to 0.78. Content validity; ROC = 0.41, differentiating between clinical and control groups; sensitivity = 0.80, specificity = 0.72. Data analysis was carried out univariate (frequency distribution) and bivariate with a chi-square test. Results: It was found that most of the children with moderate Autism had sleep problems (54.5%) p = 0.005. Conclusion: The study results describe that some children with autism in the city of Cimahi have sleep problems in conditions of delayed sleep onset and often wake up at night.

Balanced scorecard (BSC) merupakan konsep pengukuran yang komprehensif bila dilihat dari sisi internal. Namun, untuk perumusan alternatif strategi perusahaan, analisis internal saja tidak cukup untuk menggambarkan kondisi perusahaan secara komprehensif. Untuk itu diperlukan kombinasi dari analisis internal dan eksternal untuk melihat sejauh mana posisi perusahaan di pasar dengan menggunakan analisis SWOT. Penelitian ini bertujuan untuk mengukur kinerja perusahaan serta melihat peluang dan tantangan yang ada di luar perusahaan sehingga diperoleh alternatif strategi untuk mencapai tujuan perusahaan. Peneliti mengukur kinerja PT Hutama Karya (Persero) yang dibandingkan dengan data Rencana Jangka Panjang Perusahaan serta data competitor untuk melihat posisi perusahaan. Indikator yang digunakan adalah perspektif keuangan, pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran yang dikombinasikan dengan sisi eksternal perusahaan melalui metode analisis SWOT, dimana hal ini menjadi pembaruan dari penelitian sebelumnya yang hanya menggunakan BSC. Hasil dari penelitian menunjukan terdapat beberapa kekuatan dan kelemahan serta peluang dan tantangan yang dapat dirumuskan untuk menjadi alternatif strategi yang dapat diimplementasikan oleh perusahaan. Penelitian ini diharapkan memberikan masukan mengenai sistem penilaian kinerja yang komprehensif bagi perusahaan dan tambahan bukti empiris mengenai konsep pengukuran kinerja dengan kombinasi BSC dan SWOT.

Ukrida dalam mendukung terlaksananya program MBKM ini telah menerapkan teknologi pembelajaran (digital learning) yaitu Ukrida Virtual Class (UVC) dan New Sisfo. Ukrida Virtual Class (UVC) dan New Sisfo diluncurkan pada tahun 2021 dan telah dilakukan pelatihan baik kepada dosen maupun mahasiswa. Ukrida Virtual Class (UVC) dan New Sisfo. telah dimanfaatkan oleh semua mahasiswa, dosen dan tenaga kependidikan serta mahasiswa yang sedang mengambil program pertukaran pelajar di Ukrida. Menurut Davis (1989) ; Venkatesh dan Davis (2000) penerapan teknologi (digital learning) yang baik dapat di ukur dengan menggunakan Technology Acceptance Model (TAM) dengan menggunakan variable mudah untuk digunakan (Perceived to Use) dan memberikan kembermanfaatn kepada pengguna (Perceived Usefulness) serta berguna (Usage). Tujuan penelitian ini adalah untuk menilai apakah Ukrida Virtual Class (UVC) dan New Sisfo telah benar-benar mendukung pelaksanaan MBKM ini dengan baik maka peneliti tertarik untuk meneliti. Populasi penelitian adalah seluruh dosen dan mahasiswa Universitas Kristen Krida Wacana. Sampel diambil dengan metode simple random sampling dengan jumlah 450 responden. Teknik analisis yang digunakan adalah Structural Equation Modeling. Hasil penelitian menunjukkan bahwa bahwa persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan sikap terhadap penggunaan secara parsial berpengaruh positif terhadap penggunaan aplikasi New Sisfo, sikap terhadap penggunaan tidak berpengaruh terhadap penggunaan aplikasi UVC. Persepsi kemudahan penggunaan dan persepsi kebermanfaatan secara parsial berpengaruh positif terhadap penggunaan aplikasi UVC, responden menyatakan aplikasi New Sisfo dan UVC mudah untuk digunakan, bermanfaat bagi proses belajar mengajar di Ukrida, dan para dosen serta mahasiswa sering mengakses aplikasi ini, aplikasi digital learning yang digunakan di Ukrida telah sesuai dengan kebutuhan.

This Integrated Social Media learning media refers to an image based learning media module. The image is a combination of points, lines, fields, and colors that are useful for telling something. This method can also be used by students to arouse their interest in learning, language skills, and help them interpret and memorize the contents of material from textbooks. The results of the pre-survey to teachers and students of class VIII of SMP Negeri 3 Batanghari Nuban East Lampung showed that the learning media used were only limited to worksheets while printed books were already available at school but had not been maximally utilized by teachers. Then the researcher makes the development of a valid and practical image-based learning media module that can be used by students. This study uses research procedures and ADDIE development models. This development model consists of 5 stages of development, namely Analysis, Design, Development, Implementation, and Evaluation. The results showed that the image-based module learning media was appropriate to be used in learning. This is shown by the results of expert tests on the appearance of the design of instructional media based on images included in the criteria of "Very Valid" with a percentage of 90%, the results of expert trials on the presentation of instructional materials based on image learning modules included in the criteria of "Very Valid" with a percentage of 96%, and the results of testing students' responses to the learning media of image-based modules are included in the criteria of "Very Practical" with a percentage of 80.3%, thus it can be concluded that the learning media of image-based modules is a valid and practical learning media used in learning process.

Cancer is the second leading cause of death globally and 70% of cancers occur in low- and middle-income countries. incidence rate of 17 per 100,000 women, new cases found 13.0% with a death rate of 10.3% per year of all cancer cases in women in the world. Cervical cancer is caused by Human Papillomavirus (HPV) infection. HPV is a viral infection that attacks the reproductive tract. It takes 15 to 20 years for cervical cancer to develop in women with normal immune systems. IVA is an alternative screening examination to the pap smear because it is cheap, practical, very easy to do and simple equipment and can be done by health workers other than gynecologists. The IVA test was carried out by preparing 5% acetic acid and made on a cotton swap then a cotton swap was applied to the cervix and interpreted after 1 minute under bright light. The test is said to be positive if a white area is visible on the cervix. confusion about the importance of examinations, fear of the reality of the results faced, fear of feeling sick at the examination that will be faced, feeling reluctant to be examined by a male doctor or midwife and lack of family support, especially husbands. This research was conducted with a descriptive analytic research type with a cross sectional approach. The sample in this study were women of childbearing age aged 20-65 years. = 0.032 where p value> 0.05. with good knowledge of WUS, the desire to do early detection is also there as well as the attitude, if the attitude of WUS is positive, then do an IVA test. Therefore, knowledge and positive attitudes are very important for women women so that it will increase awareness and interest in women in early detection of cervical cancer. Women of reproductive age should get a lot of information about early detection and the role of health workers and their families is very important to be able to provide information and support for women of childbearing age to carry out early detection of cervical cancer. Abstrak Kanker merupakan penyebab kematian tertinggi kedua secara global dan 70% kanker terjadi di negara-negara yang memiliki penghasilan rendah dan menegah. incidence rate 17 per 100.000 perempuan, kasus baru yang ditemukan 13,0% dengan jumlah kematian 10,3% per tahun dari seluruh kasus kanker pada perempuan di dunia. kanker serviks disebabkan oleh infeksi Human Papilomavirus (HPV). HPV merupakan infeksi virus yang menyerang saluran reproduksi. Dibutuhkan 15 hingga 20 tahun untuk kanker serviks untuk berkembang pada wanita dengan sistem kekebalan normal. IVA merupakan pemeriksaan skrining alternatif dari pap smear karena murah, praktis, sangat mudah untuk dilakukan dan peralatan sederhana serta dapat dilakukan oleh tenaga kesehatan selain dokter ginekologi. Pemeriksaan IVA tes dilakukan dengan menyiapkan Asam asetat 5% dan dibuat pada cotton swap kemudian cotton swap dioleskan pada serviks dan diinterpretasikan setelah 1 menit di bawah cahaya terang. Tes dikatakan positif jika area putih terlihat pada serviks. keraguang akan pentingnya pemeriksaan, takut terhadap kenyataan akan hasil yang dihadapi, ketakukatan merasa sakit pada pemeriksaan yang akan dihadapi, rasa segan diperiksa dokter pria atau pun bidan dan kurangnya dukungan keluarga terutama suami. Penelitian ini dilakukan dengan Jenis penelitian deskriptif analitik dengan pendekatan cross sectional. Sampel dalam penelitian adalah wanita usia subur yang berusia 20-65 tahun Pengetahuan wanita usia subur ada hubungan dalam melakukan deteksi dini kanker serviks dengan IVA Tes dengan nilai p = 0.000 dimana nilai p > 0.05 dan adanya hubungan Sikap dengan deteksi dini kanker serviks dengan nilai p=0.032 dimana nilai p>0.05. dengan baikya pengetahuan WUS maka keinginan untuk melakukan deteksi dini juga ada begitu juga dengan sikap, jika sikap WUS positif maka melakukan pemeriksaan IVA tes. Oleh sebab itu pengetahuan dan sikap positif sangat penting dimiliki oleh WUS sehingga akan meningkatkan kesadaran dan minat wus dalam melakukan deteksi dini kanker serviks. Wanita Usia Subur harus mendapatkan banyak informasi tentang dekteksi dini dan peran petugas kesehatan dan juga keluarga sangat penting untuk dapat memberikan informasi dan dukungan bagi wanita usia subur untuk melakukan pemeriksaan deteksi dini kanker servik.

Nilai perusahaan merupakan kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran kepercayaan masyarakat terhadap perusahaan tersebut. Nilai perusahaan ditentukan setelah perusahaan melalui proses kegiatan selama beberapa periode, yaitu sejak perusahaan tersebut didirikan hingga saat ini. Strategi bisnis yang tepat perlu diterapkan guna memenangkan persaingan yang terjadi antar perusahaan. Prospector dan defender diartikan sebagai strategi yang ekstrim berbeda. Prospector merupakan strategi yang mengidentifikasi dan mengembangkan produk baru serta memanfaatkan peluang pasar, sedangkan defender adalah strategi yang cenderung mempertahankan pasar yang telah dicapai dan produk yang stabil dengan harga yang murah. Sistem kompensasi merupakan salah satu cara yang akan menentukan bagaimana individu berperilaku dalam organisasi dan peran individu dalam organisasi akan mempengaruhi perkembangan organisasi. Selain itu ukuran perusahaan dinilai mampu mempengaruhi nilai perusahaan tersebut. Dikarenakan semakin besar perusahaan maka semakin mudah perusahaan tersebut dalam hal pendanaan baik oleh investor maupun kreditur. Tujuan dari penelitian ini adalah membuktikan secara empiris apakah strategi prospector dan defender, kompensasi eksekutif, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Jumlah perusahaan yang masuk dalam sampel penelitian adalah sebanyak 123 perusahaan. Kemudian data yang terkumpul akan dianalisis dengan statistik deskriftif, uji asumsi klasik dan uji hipotesis.

Mapping the value of the sedimentary magnetic susceptibility along the Sail Pekanbaru river using Surfer 11 Software has been carried out. The sample consisted of 70 location points consisting of 35 right bank edges and 35 left bank edges. The sampling method uses the grid method. The results of the magnetic level calculation show a range of values ​​from 0,03% to 0,19%.The results of magnetic degree value mapping indicate that the magnetic degree obtained is getting higher from upstream to downstream. The results showed that the suseptibility magnetic value of sediment in the Sail Pekanbaru river ranged from 0,82 × 10-8 m3 / kg to 3,44 × 10-8 m3 / kg, based on this value it can be estimated that the main magnetic particles of the sample are in the Sail Pekanbaru river is ilmenit. The results of mapping the magnetic susceptibility values ​​and mass susceptibility values ​​of the samples indicate that the magnetic susceptibility in the Sail Pekanbaru river from upstream to downstream is less.

This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives. Keywords: tax avoidance, financial derivatives, level of disclosure --- Tujuan dari penelitian ini adalah untuk menginvestigasi apakah derivatif keuangan digunakan sebagai sarana penghindaran pajak dalam studi kasus Indonesia karena sejumlah literatur menyatakan bahwa pengguna derivatif cenderung untuk menghindari pajak. Untuk menjawab permasalahan tersebut, dilakukan dua jenis perlakuan terhadap sampel penelitian. Pada awalnya, ketika menggunakan sampel semua pengguna derivatif, studi ini tidak menemukan bahwa pengguna derivatif secara signifikan berhubungan dengan penghindaran pajak. Namun, ketika sampel dipisahkan menjadi dua kelompok berdasarkan tingkat pengungkapan derivatif keuangan, hasil penelitian menunjukkan sebaliknya. Perusahaan dengan tingkat pengungkapan derivatif keuangan yang rendah memiliki agresivitas pajak yang lebih tinggi daripada perusahaan dengan tingkat pengungkapan derivatif keuangan yang tinggi. Temuan ini ditunjukkan oleh rendahnya ETR (tarif pajak efektif) perusahaan tersebut apabila dibandingkan dengan perusahaan lainnya. Selain itu, penelitian ini juga meneliti hubungan antara penggunaan derivatif keuangan dengan tingkat penghindaran pajak. Hasil penelitian menunjukkan bahwa penggunaan derivatif keuangan secara positif berhubungan dengan tingkat penghindaran pajak. Hasil penelitian diharapkan dapat memberikan kontribusi yang positif pada pengembangan kebijakan perpajakan di Indonesia, khususnya untuk pajak atas derivatif. Kata kunci: penghindaran pajak, derivatif keuangan, tingkat pengungkapan