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This research aims to identify the factors that influence earnings quality in manufacturing companies in Indonesia. The quality of earnings reported by companies is a crucial factor for investors and stakeholders in making the right decisions. This study’s motivation comes from Indonesia’s unique business...

ARTIC is a new segmentation-based tracking algorithm used to automatically measure diameter, distension and intima media thickness (IMT) in arteries using B-mode ultrasound. ARTIC is initiated with a mark in the center of lumen and can then perform automatic measurements in about 1000 frames/second....

Surgical or critically ill patients often require continuous assessment of cardiac output (CO) for diagnostic purposes or guiding therapeutic interventions. A new method of non-invasive estimation of CO, based on pressure wave analysis, has been recently developed, but its validity has been examined...

The paper presents a study conducted to make multi-criteria optimization of electromechanical modules with a goal of providing easier tools for decision-making involving complex decision parameters. The work is motivated upon understanding that the task of both designing electromechanical modules and...

Recent advances in data acquisition technologies, have led to a growing interest in capturing high resolution rock surface images, Digital geologic maps that use a virtual globe interface, like google earth are a relatively new medium for presenting geologic data and interpretations. Models viewed in...

In order to determine the critical pH for acid failure and establish the optimal operating condition for the VFA recovery reactor, the existing model was refined by incorporating a pH suppression equation. Through simulation of experimental data from other researchers, a range of pH parameters were identified...

The current issue of popularizing art education is a hot topic in society. It can be seen from the “Notice of the Ministry of Education on the Comprehensive Implementation of the School Aesthetic Education Infiltration Action” released on December 20, 2023, that the country attaches great importance...

The investigation of flow behavior on the upper and lower surface airfoil was performed to know aerodynamic behaviors of airfoil in different Reynold Number. The more flexible simulation by using Computer Fluid Dynamic (CFD) has been used to analyze the behavior of flow which was addressed to application...

Klebsiella pneumoniae is one of abundant normal flora in human, but also well-studied as an opportunistic pathogen due to its ability to form biofilm. Biofilm could be formed by biofilm-forming bacteria as its survival method. Valid example for biofilm-associated medical issue is catheter-related diseases,...

Agricultural e-commerce has increasingly become a crucial marketing method in China’s agricultural sector. In 2023, online consumption of agricultural products rose by 12.5%. This paper conducted an online survey of consumers, collecting 110 responses. The empirical test revealed the following findings:...

This study analyses the relationship between inflation, investment, and exchange rates on Indonesia’s rubber exports. The research adopts a quantitative approach, utilising secondary data from 2015 to 2023. The findings reveal a positive correlation between inflation and rubber exports, where rising...

The Basic Agrarian Law (UUPA) of 1960 was enacted to rectify pluralistic nature of colonial agrarian law by establishing a legal framework that based on customary law (adat law) and aims to unify the diverse legal identities across Indonesia. The integration of customary law (hukum adat) into Indonesian...

The development of the tourism sector has an impact on the economic growth of each country. This happens because tourism has developed into one of the basic human needs. One form of tourism development to accommodate human needs is smart tourism development using Virtual Reality (VR). The utilization...

The Test of English as a Foreign Language (TOEFL) is widely used as a graduation requirement for students at various levels. Malikussaleh University, Samudera University, and Gajah Putih University have implemented a mandatory TOEFL test with a certain minimum score before sitting for thesis defense....

"Dexterity" is an important index to measure the technical level of the robot dexterous hand, which demonstrates the ability to work in any position with the target shape. This study is based on the Shadow dexterous hand, and the mechanical structure characteristics of Shadow dexterous hand are studied....

The research objective was to develop a learning model of Entrepreneurship Education (EE) in vocational secondary school (SMK). Development of a learning model was designed to Experiential Learning Theory (ELT), which are aligned with best practices in SMK. The research method was used by Research and...

This study aims to express comprehensively about motivation in lecturers' research, institutional policies in supporting the research process, and lecturers’ research productivity in teacher training and education science Mataram. This research is a qualitative research by using the intrinsic case study...

In order to better arouse the students' enthusiasm of extracurricular exercise, use asp.net+sqlserver2008 development tools and design a daily running exercise monitoring and management system for college students based on campus WLAN and Android platform technology. The students use this system to collect...

Purposes of the study were to analyze the validity, practicality and effectiveness of learning devices using discovery learning model based on Aceh culture and to analyze the improvement understanding of students physics concept. This study was Research and Development (R&D) by using 4-D model include...

This study aims to describe the planning, organizing, implementing, and supervising the partnership of the SMK Negeri 2 Gedangsari Fashion Expertise Program with the Astra Michael D. Ruslim Education Foundation. This research is qualitative research with the phenomenology approach. The research subjects...

This study aims to produce skills assessment instruments based on the principles of food sanitation hygiene in learning food processing practices for vocational students in Catering Services Expertise Program in Malang City. The research approach uses development research (R and D) adapted from the procedure...

The ease of enterprise financing made possible by the development of digital finance can partially address the issue of “difficult and expensive financing” for enterprises and offer a fresh approach to meeting the funding needs of R&D innovation and stimulating the innovation vitality of enterprises....

The growth of distributed energy resources inside smart grids introduces significant trust vulnerabilities, as central architectures fail at preventing opportunistic fraud in peer-to-peer energy exchanges. To address this problem, the paper proposes a hybrid framework that integrates blockchain and Trusted...

With the growing environmental challenges worldwide, nations are implementing policies to help adopt new energy technologies and develop green technologies. China’s New Energy Demonstration City Policy (NEDCP) has demonstrated notable effectiveness in achieving its dual objectives of energy structure...

The study explores the network structure of the SheRNI platform. The participation of female researchers in R & D domain is significantly imbalancing because of the gender gap. The women researchers face difficulties, biasness and lack of proper guidance that prevent them from matching the pace of...

Artificial intelligence (AI), notably artificial neural networks (ANNs), is right now propelling an evolution in pharmaceutical research and development (R&D). This study explores the classification, applications, and uses of AI and ANNs in the pharmaceutical business, focusing on their significance...

Background: Turbulent flow downstream of atherosclerotic plaques produces low amplitude shear waves which travel through the chest and can be measured by skin sensors. This acoustic signature may provide a cheap non-invasive way to diagnose arterial disease. We report measurements of shearing oscillations...

Energy consumption and environmental pollutants have to become present issues. So, the reduced of energy fossil in the community is to overcome the highly prices of oil and gas. Therefore, an alternative energy innovation from biomass is needed. Gasification is to energy produces from solid material...

This paper presents the results of creep behavior experimental testing of FRP beam-strengthened concrete (RC) beams subjected to two different sustained loads. The specimen had dimensions of 400 mm(W) × 600 mm(D) × 6,000 mm(L) were used with or without externally strengthened FRP beam. Test results showed...

The purpose of the present study is to describe the complexity of the surau function in Minangkabau culture society. The subjects of the research were students, alumni, Sheikh who served as teachers and surau managers, and key informants consisting of intellectuals, alim ulama, ninik-mamak, government,...

Rebuttal is an essential aspect in scientific argumentation skill. Level of scientific argumentation skill depends on the quality of the rebuttal process. Students who can produce a high-quality rebuttal to defend their claims are proved higher level of scientific argumentation skill than the student...

Development research conducted aims to develop products in the form of POE and SETS-based science electronic modules to facilitate collaboration skill and creative thinking skill. The model used in this study is the R&D development model that adapts the 4D model. The module eligibility assessment is...

When the company is declared bankrupt, workers’ rights are fulfilled through the Curator’s bankruptcy assets sale. Even though employees have a unique position as creditors, if the bankruptcy debtor’s liabilities are much greater than the debt, these privileges do not directly make the employee the first...

As a key driving force to promote the digital economy and economy, can the strong radiation linkage effect of digital technological innovation play a role in corporate debt default risk? In order to address this issue, this paper selects Chinese listed enterprises from 2010 to 2023 as the object, empirically...

In academic libraries, automation and digitized intelligence are transforming the means of production and access to information. A technology project, the Automated News Curation System (ANCS), has been developed and utilized to improve scholarly research and education. The system, presented in the context...

Partnership, Coordination, and Integration are the principles of disaster management in Indonesia based on Law no. 24 of 2007 on Disaster Management. One of the implementations of these principles is the involvement of cross-sectors in disaster management at the pre-disaster phase, during disaster relief...

The effective deep learning approach is still at the conceptual level to improve educators’ competencies, and its use is not yet fully implemented in managing inclusive classrooms. Therefore, in overcoming learning problems, it can improve educators’ abilities in managing inclusive classrooms through...

Background: Local pulse wave velocity (c) is widely used as an index of local carotid arterial stiffness. In middle-aged type1 and type2 diabetic patients, arterial stiffness is higher than in healthy people, but much less data are available for young subjects. Our aim was to quantify the changes in...

Seed germination and germinated seedlings growth in sewage sludge were analyzed using acute and subchronic phytotoxicity assays, in order to explore the changes in sludge phytotoxicity during the combination of high-rate anaerobic digestion and aerobic composting. Results showed that compared with the...

In the new media era, the development of smart phones accelerated the rapid use of mobile media, with the birth of the mobile phone app and coverage, WeChat, weibo and other popular apps have become the main communication tools of contemporary college students, the traditional teaching management mode...

The hardware modules of the balcony farm system include McS-52, WIFI, temperature and humidity, relay, LCD1602, etc. The software is developed by eclipse, and the user interface is developed with technologies such as linear layout, GridView, Activity and Intent. Finally, the mobile APP can monitor the...

The article demonstrates the role of commercialization of the enterprises’ innovative potential in the military-industrial complex in ensuring sustainable innovative development of the region’s economy. The comparative characteristic of various forms of investment in the enterprises’ innovative development...

Although there is an increasing need for comprehensive sources of Tourism Accounting learning and practices, unfortunately, a practical-based reference related to the account names and other Accounting terminology used in this industrial sector is still lack. This study, therefore, aims to develop and...

This study aims to develop a learning media product in the form of a motion graphics animated video for elementary school students in Sukoharjo. This research uses the Research and Development (R&D) research type. The media development model used is the ASSURE development model. Research subjects involved...

The ability to think creatively is needed to live in the era of the 21st industrial revolution and the work field, but learning that is oriented towards creative thinking skills is still lack. This ability can be given to students through mathematics learning so that the characteristics of mathematical...