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The modular multilevel battery (M2B) is a novel approach to integrate battery storage into the electricity grid. This paper obtains the efficiency and financial benefits of a working prototype system, compared to conventional systems for frequency containment reserve (FCR). The efficiency is determined...

This study aims to forecast the financial soundness of the National Board of Zakat (BAZNAS) in Indonesia. The data is taken from the financial reports of six BAZNAS from 2017 – 2021. The data from 30 Observations are divided into training and test data sets by using an 80:20 ratio. Based on the result...

This paper examines the relationship between CEO age and inventory conversion efficiency, using two main operational indicators, inventory turnover and Cash Conversion Cycle (CCC). This study examines the implications of the Upper Echelons Theory (UET), which suggests that characteristics of executives...

Empirically, this research examines the effect of profitability on income smoothing practices with the moderating variable of firm size in the manufacturing industry during the 2017 – 2019 period which is listed on the Indonesia Stock Exchange. 75 data used in this research were selected 225 data using...

Under the development of low-carbon economy, low-carbon electric cars can effectively substitute conventional cars, and help to ease the problems of global energy crisis and environmental pollution. This thesis analyzes the uncertain factors which influence the low-carbon electric cars, and applies the...

This paper uses a variable investment analysis framework to examine the impact of the investment of two independent innovation projects by technology innovation company operators on their financing capabilities. The results show that simultaneous diversification has improved equity multipliers and borrowing...

Based on a sample of Shenzhen and Shanghai Exchange in 2007-2017, this paper examines the effect of institutional investor ownership on corporate cash holding. We establish the fixed effects model to study the relationship between them, and we use robustness checks and derive our results also have the...

A pot experiment was conducted to study the effects of photosynthesis of Chinese cabbage under NaCl stress, and different concentrations of abscisic acid (ABA) solution about 1, 5, 10 and 20 mol-L-1was sprayed, control was sprayed water on leaves. The results showed that spraying ABA could improve net...

Kudus is a district in the province of Central Java. The capital of this district is the Kudus, located on the northeast coast line of Central Java between the City of Semarang and the City of Surabaya. Kudus, located 51 kilometers from the east of Semarang. Kudus, received a large allocation of village...

An added value analysis was performed on 16 processed chicken products, consisting of 11 types of Chicken Nugget products, 2 types of meatball products, Chicken Golden Fillet, Fried Chicken, and Spicy Wing. By employing Hayami method, we find the added value of 16 processed chicken products at PT Sierad...

Financial Reporting shows the status of assets, financial results, structure of capital and cash flow of the economic entity. The opinions and decisions of vested interests depend on how reliable is the data depicted in reporting. Often firm managers use a variety of measures to «sugarcoat» Financial...

In recent years, flexible work models, such as remote work and home office, have become a significant phenomenon, which has been accelerated by the COVID-19 pandemic. This study presents a systematic literature review that comprehensively examines the impact of these models on companies’ changing financial...

In oil palm plantations, there is age gradient that is expected to affect pattern of Hymenopteran parasitoid community. The aim of the research is to evaluate effects of age gradient of oil palm plantations on community of hymenopteran parasitoid. Approximately, six blocks representing three different...

At present, the total balance of non-performing loans of major commercial banks shows a rising trend, which not only seriously weakens the economic support role of commercial banks, but also seriously affects the net profit income and economic asset quality of commercial banks. The national financial...

This paper comparatively studies the different implications of the fund cash holding for fund strategies, flows and performance between China and the US. I use the R-square decomposition technique to examine the determinants of cash holdings. I find that funds in China show more concerns on the non-risk...

This study investigates the relationship between carbon emissions and several socio-economic factors in E7 countries, employing the Fully Modified Ordinary Least Squares (FMOLS) method. The examined factors include population, renewable energy consumption, net trade, and greenhouse gases. We employ the...

Karama Village and Tangnga-Tangnga Village are two coastal areas in Tinambung District that have been touched by the program for the procurement of nylon gill net fishing gear. The program for the procurement of nylon gill net fishing gear is a form of activity carried out by the government in order...

Ethno-mathematics or mathematics carried by ethnics in a particular area is a nation treasure that can build future Indonesian educational characters. This article describes how angler in Indonesia uses mathematics in their daily activities and its potential to be context in designing learning activities...

A workflow net is a computational tool for modeling business processes. Their verification is crucial for ensuring that the processes they model follow a criteria of correctness. In this paper, we observe that workflow net constructs can be mapped to programming language features. This mapping allows...

A pot experiment was conducted to study the effects of spraying melatonin (MT) on photosynthesis of Chinese cabbage seedlings under NaCl stress. The result showed that net photosynthetic rate (Pn), stomatal conductance (Gs), water use efficiency (WUE), light use efficiency (LUE) and transpiration rate...

This paper studies the relationship between corporate liquidity and diversification. The key finding is that diversified firms hold significantly more cash than stand-alone firms because they are diversified in their cash flow. Lower cross-divisional correlations in cash flow and lower correlations between...

A firm must determine the level of cash holding to improve the efficiency of the firm. This study aims to examine the impact of cash holdings on firm performance in Indonesia. Data were obtained from OSIRIS database with the observation period 2010 – 2016. The results showed there is an u-shaped inverted...

The purpose of this research was to examine the effect of company ownership on the use of funds for sustainability accounting purposes. Hypothesis testing is conducted to determine the role of company ownership concerning the company’s strategic objectives through environmental-social accounting financing....

In this modern era, companies could depend on CSR activities to increase public trust in company products, resulting in rising company profits. This paper focuses on the relationship between CSR Disclosure and Company’s Profitability in the Asia Sustainability Report Awards (ASRA) 2019 Winner Company....

Regional government financial reports in Indonesia, especially in district XYZ are currently entering a period of quality improvement. This is indicated by the increase in the number of regional government Financial Reports that obtain Unqualified Opinion from Audit Board BPK RI. This success is certainly...

This research aims to determine the effect of managerial overconfidence and firm characteristics on financing decision of a firm. This research uses panel data from the entire companies listed on Indonesia Stock Exchange (BEI), except financial industry within 2006 - 2015. The result showed the higher...

Railway signaling system is essential equipment for high speed railway and passenger special line, and it play an important role to ensure safety and improve efficiency. Reliability analysis to railway signaling system is necessary and valuable. Railway signaling system is a complex and dynamic system....

This research was aimed to raise and distribute the funds of the mosque-based disaster philanthropy and accountability of funds of the mosque-based disaster philanthropy. Based on the findings, it is expected to be able to obtain the raising and distribution model of the mosque-based disaster philanthropic...

Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer...

This study examines the financial effects of two green debts issued by BAIC and assesses their impact on new energy vehicle manufacturers. Based on the insights from analysis, this study proposes suggestions for promoting the use of green finance instruments in the Chinese NEVs market. This paper demonstrates...

Philippine education is not a stranger to various reforms and changes. One of the current educational trends is the implementation of online classes. The internet has been utilized to deliver lectures and discussions as opposed to the traditional face-to-face classroom setup. As the quarantine restrictions...

In order to find out the application conditions of Net Present Value (NPV) and Internal Rate of Return (IRR) in practice, based on previous studies, the paper summarized the advantages and disadvantages of the two methods and explores the specific application conditions in corporate finance. The results...

Social benefits of standardization are the non-economic social and environmental effects and interests produced by standardization. For thermal power enterprises, such benefits mainly comprise two parts, i.e. environmental protection and energy conservation. This paper takes Tianjin Datang International...

In the engineering practice of camouflage, which is located under the background of mountain forest land national defense engineering needs to disguise. A kind of effective method to deal with the optical band infrared and radar reconnaissance is needed. In the forest background, vegetation is a common...

The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...

The article is devoted to the study of the impact of money laundering on the level of economic security of the state. The influence of legalization processes on the level of the shadow economy, foreign exchange, and monetary policy is analyzed. It has been established that corruption is one of the main...

Financial distress has a significant impact on the company that will potentially suffer losses, but also investors, creditors, and communities. There are some tools used to detect bankruptcy, namely Altman Z-Score, Zmijewski, and Springate model. This study uses descriptive and verification methodology....

The research aims to analyses the capital structure applied in multinational companies for the effectiveness and efficiency of the company’s financing. This research uses independent variables i.e. business risk, asset growth, and cash flow volatility. The population of this research consists of all...

The attractor is a fishing aid in form of light or sound waves that attracts fish attention, thereby getting them closer to the fishing gear. This research aims to analyze the difference in the frequency of sound wave attractors to the catch of gulamah fish (Johnius trachycephalus) using a trammel net...

Non homogeneous token (NFT) based on blockchain is a kind of digital asset ownership recorded on blockchain, which is unique, irreplaceable and indivisible. As a core requirement in the smart economy, NFTs have been widely used in collectibles, encrypted artworks and games. Firstly, this paper expounds...

This research was aimed to study the effect of diazotrophic bacteria application on nitrogen uptake, chlorophyll content and rate of assimilation in shallot. The research was carried out in a screen house Experimental Farm and the Laboratory of Agronomy and Horticulture, Faculty of Agriculture, Jenderal...

This research aims to explore the readiness of MSME Rose Madhani to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the obstacles that arise in this process. This research uses a descriptive qualitative approach where the readiness of MSME Rose Madhani...

The measurement attribute of fair value has been proved to improve the transparency of financial statement information. However, there are few guidelines on fair value measurement in accounting standards, so it is difficult to meet the need of fair value measurement in practical application. Taking the...

The purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi’s Method. Hamdi’s Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely...

The transition to circular business models (CBMs) is central to advancing sustainable development and achieving net-zero ambitions, particularly in emerging economies facing both ecological pressures and institutional constraints. This study examines how firms in Vietnam develop and deploy dynamic capabilities...

farming is a high-risk business. However, given the level of income (as measured by financial viability), most swiftlet farmers take the risk. Swiftlet farming is a business that lasts for a long time. During this period there are several changes that occur, which will affect the viability of the business....

The present study investigates the role of 24-epibrassinolide (EBL) in inducing plant tolerance to salinity. Seedlings of watermelon (Citrullus lanatus L.) were grown in the presence of 70 mM NaCl and were sprayed with 10-6 M EBL at 7 days after transplantation and were sampled at 28 day. The plants...

Cultural tourism is one of the fastest growing segments of the tourism industry. For developing countries rich in cultural and natural heritage, cultural tourism is one of the main contributors to local economic development often providing the motivation to conserve a local community's cultural heritage....

This research examines the influence of envious and financial reward on tax fraud reporting. The focus in this research is on the motivation of a tax payer in reporting other tax payer who committed tax fraud. This research use fully crossed between-subjects design in experimental studies. This research...

This study investigates the impact of profitability, leverage, and free cash flow on firm value, with a focus on consumer goods manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. It employs a quantitative descriptive approach, using purposive sampling to select 32 companies....