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Most of affiliated hospitals to colleges and universities are subordinate to the financial departments. Cash basis of accounting is used in these hospitals. But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting...

In view of the quick return characteristics of I and II type crank rocker mechanism, the inner relationship between the size of components is analyzed. The parametric model of mechanism is established based on ADAMS software, then, with the minimum transmission angle to take the maximum as the optimization...

This paper proposes a method for calculating the volume of 3D point cloud based on slice method. Firstly, determine the projection plane. Put the projection plane as a XOY plane in projection coordinate system, and establish a projection coordinate system, cut the 3D point cloud along Z-axis direction...

The law education of undergraduate course is the education that students of law schools absorb basic knowledge of law and train basic professional skills. It has little relationship with vocational education of law. So a large number of graduates of law cannot meet the requirements of social position....

The millennial era is currently causing a rapid social change in society, including in the thriving business world using internet technology in running its business known as online business. An online business that is growing and is widely used is an online business in the field of services, namely Online...

Objective: To investigate the treatment effect of the different surgery opportunity choice on the post- necrotizing enterocolitis intestinal obstruction. Methods: A retrospective analysis of our Hospital in recent 8 years, neonatal and pediatric surgery in the diagnosis and treatment of the post- necrotizing...

Family business as the most business practice in the agricultural sector faces a challenge from global business via the Free Trade Agreement (FTA). The purpose of this paper is to provide business strategies that support the competitiveness of the family business in the global value chain. We reviewed...

The management company is required to communicate and disseminate their products to the customer in order to convince customers to buy the product by spreading the advertising in various categories among which are using posters, displays installed in several public spaces. Identify the problem in this...

This research is qualitative. The study was conducted at Ali Maksum Street Melati Alley, Krapyak, Panggungharjo, Sewon, Bantul, Special Region of Yogyakarta and SPS Kenanga Cutut RT 01 Ngestiharjo, Kasihan, Bantul. The reason for the selection of the two institutions is because the agency has a parenting...

The research aims to get information on student cognitive activities in biogeochemical cycle learning using modeling example. The research method uses a quasi-experiment. Cognitive activities are obtained by recording students’ verbal data during the biogeochemical cycle of learning. Students’ verbal...

Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting...

Under the social background of pan-entertainment, fan economy as a new economic form has been active in the public’s view, but for a long time, due to the capital market control of the fan economy industry and the lack of effective supervision, resulting in a variety of chaotic phenomena, especially...

We describe a novel approach to improve the accuracy of the IR which combines the tag-topic model with natural language processing. Tag-topic model extended the Latent Dirichlet We describe a novel approach to improve the accuracy of the IR which combines the tag-topic model with natural language processing....

The purpose of research is to know how big the influence of study performance and family background to entrepeneurship motivation for student of Architecture Technic and Architechture Education in DPTA UPI. Number of research population is 66 students, and using sample from 2011 students which number...

With the advent of the era of mobile Internet, the opportunities of mobile e-commerce and mobile marketing are growing. After the analysis of the reason to construct the precision marketing model based on SoLoMo, the paper combines social networks, location-based services with mobile technology, builds...

This report discusses an analysis of the difference between the old and the new regulations in the Indonesian Taxation Law on the Procedures of Double Taxation Avoidance Agreement and the administrative implications arising from the enactment of the statute. The results show that PT FM International...

There are many crimes that implicate different instruments that can leave contact traces. For making a felony against patrimony, such as theft, housebreaking or destruction, the offender needs instruments to get in certain polices or areas by forcing or breaking the objects that block the access to those...

In accordance with developing curriculum, it is necessary to conduct a tracer study at fashion design education program, Universitas Negeri Surabaya. This study focuses on the profiles of the graduates programs, the relevance between graduates’ jobs with their academic backgrounds, and the satisfaction...

In general, the purpose of this study is descriptive with a qualitative approach that is data that is described by words or sentences separated by categories to obtain conclusions. Qualitative is used to get in-depth data, a data that contains data. Having the real meaning, the exact data which is a...

This study aims to examine the effect of financial literacy and risk perception on financial services without cash to get a comprehensive picture of the policy framework in supporting movements without cash. The analysis technique uses cross-sectional data design, obtained by self-reporting using a questionnaire...

Rubber is a small-scale plantation cultivated by smallholders. Jambi Province is one example that crucially depends on its agricultural sector, like rubber. Rubber does have the potential to be one key to economic and social development in the rural area, improving the socio-economic situation of millions...

This study revealed the top three characters of failed start-ups by analyzing five cases from unfulfilled market to team disharmony. This paper proposed three purposes. First, to analyze the primary factors why most start-ups do not succeed. Second, to identify the challenges faced by the leaders in...

This study aims to empirically prove the effect of long-term debt and operating cash flow in the Indonesia Stock Exchange from 2015 to 2017 on company investment opportunities. The analysis applied a quantitative method using IBM SPSS 20. The results of the F-test show that long-term debt and operating...

Stroke is the second leading cause of death globally after ischemic heart disease. Patients who survive the first stroke have a possibility to get a recurrent stroke. American Heart Association and the Indonesian Neurologist Association recommend secondary stroke prevention to minimize recurrent stroke....

We live in the time when collective enti-ties of all kind are being crashed, when they go through invisible substantial transformation. The dominant social par-adigm is moving focus from collective to an individual. This paper analyses the influence of changing social paradigm on education system. Why...

In order to timely and accurate understanding of propellant in the process of storage, security, need for stabilizer determination of propellant, the microwave-assisted extraction (UAE) and solvent-dissolve-water-precipitation extraction (SDWP) were used in this paper for chromatographic analysis of...

Image segmentation is the first step of GEOgraphical Based Image Analysis (GEOBIA). Because of no obvious mathematical relationship between the parameters of segmentation algorithm and the optimal segments, users select parameters by “trial and error” method, which is time-consuming and subjective. This...

Electronic information industry is the hottest industry in the contemporary economy. With the continuous development of the industry, some problems in the supply chain appear gradually. In order to expand the scale of sales, electronic information industry often produces a large number of credit sales,...

Indonesia is the equatorial pearl that is rich of interesting and unique artists and diversity of visual art from Sabang to Merauke. Among these artists, visual art maestros emerged, as the forefront of the advancement of visual art in Indonesia. Children are the embryos of future generations, they need...

The importance of events for urban development is discussed by many experts. This paper emphasizes the economy impact of event tourism industry for local communities. In this article, some cases from the literature of event tourism and their findings were reviewed. This paper examines the important factors...

Writing as a productive language skill take a part important role in the curriculum of English. In academic field, ideas are mostly conveyed through writing instead of speaking, because they are more visible and last longer in written form. Argumentative essay is one of the genres studied by students...

The purpose of this training is to increase the knowledge and skills of teachers in developing problem- and project-based literacy and numerical teaching materials for children aged 5–6 years. This is significant to be implemented, because through the independent curriculum children are directed to have...

Mangroves are among the most productive and biologically important ecosystems in the world, providing many services that bridge processes in the ocean and land. One of the species of mangrove forest in the Banggai Kepulauan is Rhizophora apiculata Blume. Regional development and climate change pose a...

This study aims to analyze antenna characteristics at a frequency of 2.2 GHz, including return loss, VSWR, gain, bandwidth, surface current, and radiation pattern values. Antenna characteristics were designed using simulations made with FR-4 substrates with dielectric constant ...

Carbonic maceration (CM) is a promising post-harvest technique for enhancing speciality coffee quality, yet its financial viability for small-scale farmers, particularly in Indonesia, remains unexamined. This study addresses this gap by evaluating the economic feasibility of CM for Arabica coffee farmers...

Business ethical issues tend to be too abstract, leading to students’ lack of interest in learning; students also presume that ethical teaching is merely “preaching”; thus, they have oppositions and even refusals to take such courses. Besides, lacking realistic job experiences make undergraduate students...

Since COVID-19 pandemic hit the world, virtual concerts have become popular among live performance audiences. It is different from general concerts, the ticket holders do not come to the venue to watch the performance directly with other visitors, but rather through a computer monitor or mobile phone....

Receivables securitization is a kind of credit asset securitization, which is a financing process to restructure the receivables of enterprises that lack liquidity but have future cash flow to issue marketable securities in the asset pool formed. Since the 20th century, the majority of China’s various...

The background of this research is because less of teacher’s behavior competence in SMPN 4 Payakumbuh. The purpose of this research is to get the information of student’s perception about teacher’s behavior competence in SMPN 4 Payakumbuh. It can be look teacher’s behavior is steady and stable, teacher’s...

The purpose of this study is that SMEs can prepare and present financial reports that are good and true in accordance with applicable Financial Accounting Standards namely the Financial Accounting Standards for Micro, Small and Medium Enterprises which will facilitate access to capital from the banking,...

The purpose of this study was to investigate human-resource assets related to the rapidly changing global environmental conditions in which humans play an important role in an organization. Human resources are believed to be strong contributing capital whose role is expected to give more added value...

There are massive changes in many aspects of our life that affect our life such as in the way we learn. Universitas Terbuka (UT) is a distance education university that often uses technology for its teaching and learning activities such as online tutorial. Basically, UT students’ do not meet their lecturers...

Considering the multi-variable, nonlinearity, time lag and time variation characters of Variable Refrigerant Volume (VRV) air conditioning systems, a robust and self-adaptive two-stage Fuzzy Proportional Integral Derivative (FPID) controller for temperature control in a triple evaporator VRV system is...

This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using...

This study analyzes several advertising regulations in Indonesia. Policymakers cannot clearly explain some of the points in the regulation so that multi-perception appears in the interpretation. Ads that are supposed to be creative to persuade the audience are limited by their regulation. These regulations...

This is a research development aimed to get a description of the effectiveness of the application of the Jurisprudential Inquiry model and to find out the various obstacles on its application for Civics learning in SMA 1 Kawangkoan. The used method is a classroom action research and data collection techniques...

This study aims to illustrate the implementation of parents’ roles as teachers at home during the Covid-19 pandemic. The subjects of this study were 15 parents with the criteria of having children aged 4-6 years, located in Kampung Bonjol RT 04, Pondok Karya sub-district, Pondok Aren district, and were...

Aiming at the problem of target student source segmentation in Colleges and universities, this paper establishes a segmentation group evaluation system, selects candidate segmentation groups through comparative analysis, and uses ideal point algorithm to get the best segmentation group. Through the analysis,...

The Covid-19 pandemic is an ongoing problem in the world. Preventing and reducing transmission is key to combating this situation. This study describes civic engagement during the covid-19 pandemic among college students in East Java, Indonesia. The survey was conducted through google form (G-form) from...

In the era of large models, traditional training methods can no longer meet the massive requirements of computing power and data sets. Using distributed training can alleviate this problem to some extent. However, in distributed training, the challenge and complexity of hyperparameter adjustment will...