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There are many factors that can affect firm value, including taxation. Taxes paid by firms to the government is a quite significant burden that firms often commit tax avoidance in order to minimize tax expense. The objective of this research is to examine the effect of tax avoidance committed by firms...

In order to determine the fatigue limits of two kinds of titanium alloy pipes connected by welding and rolling, the vibration fatigue tests were carried out according to Aero-Criterion HB5277-84 which defines the test method and failure rule[1]. The test adopted the displacement of the pipes' free end...

In order to meet the requirements of fuse's digital simulation, an algorithm based on the electromagnetic scattering modelling technique of complex targets in the near field is proposed to calculate the echo power of fuse in missile-target encounter. The main research work in this paper involves the...

Test case is used for a particular destination and prepared in a set of test inputs, conditions and expected results in order to test whether a feature is to meet a specific demand [1]. In industrial applications, the description of the test cases is usually in the form of documents, these documents...

The concentrations of NH4+-N, NO2--N and NO3--N were measured in batch experiments to study nitrification kinetics in IFAS system with different FR at 0%-50%. The results showed that both of NH4+-N oxidation rate ( ) and NO3--N production rate ( ) increased with FR, which respectively increased from...

With Global warming and rapid urbanization, the heat island effect is intensified, extreme meteorological disasters caused by atmospheric circulation anomalies continue to intensify. High-temperature heat wave (HTHW) disaster caused death, drought, fires, grain reduction, water and electricity supply...

With more attention going to security of hotels, an effective hotel monitoring system was required. Based on the Samsung S3C2440, the proposed system uses the Linux system to accomplish the intelligent video surveillance. Using the image acquisition process and the embedded BOA server, designed an intelligent...

Ionic liquids (ILs) were used to modify macroporous resins (MARs) to purify chlorogenic acid (CGA) with Flos Lonicera Japonicae (FLJ) extract as raw material. By comparing the static adsorption and desorption effects of four MARS, the NKA-2 resin was determined as the best purification material. The...

Student’s capabilities are among the most commonly discussed research in higher education. In the Indonesian history, developing student capabilities is well-documented aligning with Patrap Trilokathe, a local wisdom-based education. This was initially raised by Ki Hadjar Dewantara which was then scrutinized...

This study is motivated by the students’ low learning outcomes in accounting subject. This is allegedly caused by the less conducive school environment and family environment and the relatively low learning motivation. This study is a descriptive associative research with the population of 75 accounting...

Indonesian Phonology and Psycholinguistics generally only touch the theories about the sound production that leads to an insufficient process of speech therapy learning.Educators are responsible for providing and developing an accessible, efficient and effective teaching instruments and materials for...

This piece observes the new genre of Qur'an interpretation in modern Indonesia. The research is conducted by way of classifying a related typology for works on the thematic scientific interpretation of the Qur'an published in the period from the 1970s to 2015. Referring to the theory of structural exegesis...

This article was created to provide recommendation for a teacher as the key to transfer the knowledge, to determine the appropriate teaching style and learning method to apply to a class that is generally per class have different learning styles or typologies of learning. Vark Questionnaire Online is...

This compensation system will help to create the will among qualified people to join the organization and take the actions that the organization needs. The objectives in this study were: 1) To find out the relationship between Compensation and Employee Work Motivation at the Public Works Office and Spatial...

The purpose of this study was to find out: 1) the influence of Giot Ipas work culture on employee job satisfaction, 2) the effect of compensation on employee job satisfaction, 3) the effect of motivation on employee job satisfaction, and 4) the influence of Giot Ipas work culture, compensation and motivation...

Objective: Intestinal anastomosis is among the most commonly performed major abdominal procedures; however, leaks are an ongoing problem. The aim of this study was to investigate the effect of Insulin-like Growth Factor (IGF-1) on colonic healing under hypoxia. Methods: Thirty-two Sprague–Dawley male...

It is easy to write a story about the Coronavirus Disease 2019 (COVID-19) when everything about COVID-19 is known. It is difficult to analyze the death risks of COVID-19 with a few evidences collected before and at the beginning of the outbreak. In this paper, we suggest a hybrid model to analyze the...

Antibiotic resistance is a serious problem that needs to be dealt with immediately. One of solution can be issued is find and develop new potential antimicrobial derived from natural resources. Stem of Andaleh plant (Morus macroura Miq.) is potential candidate of natural resources which has antimicrobial...

The objective of this study is to investigate the effect of Non-Performing Financing (NPF), Return on Capital (ROE), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Ratio of Operational Costs to Operating Income (BOPO) to Return on Assets (ROA) Sharia rural bank in Indonesia. The data...

The political constellation in the last few years has left a problem in the enforcement of democracy in the country. This is due to the fact that the discourse in the political space takes place in a tight and harsh competitive form that creates conflict in the community. Democratic parties such as Pilkada,...

Development in Indonesia, which was launched from the village, is considered to be very effective in supporting the development of national development in Indonesia. One of them is by establishing Village-Owned Enterprises, as a pillar of economic development in Village-Owned Enterprises is expected...

As a state of law, all law enforcement processes in Indonesia are limited by sovereignty for trans-border crimes that one of them is corruption. Corruption case is as part of transnational crimes that cannot be underestimated. The legal vacuum that occurs in Indonesia has an impact on the difficulty...

This study aims to determine the attachment of cultural values “Patut Patuh Patju” among teenagers in their late teenage years. This was carried out due to these cultural values are considered essential to be owned by every late teenager in Lombok. The research method used was survey research which emphasizes...

This research was undertaken with the intention of offering an understanding of the impact of discipline and devotion to the teaching success of SMP Negeri Jejawi District. Effects tested were conducted in part and concurrently. Researchers use quantitative analysis techniques to attain optimum research...

With the Policy of the Minister about Merdeka Belajar–Kampus Merdeka, it is necessary to have an appropriate curriculum. Each curriculum contains learning outcomes and appropriate learning materials. Determination of learning outcomes is very necessary to determine the material being studied, strategies...

Longer Lead times in Devops process has shown to be a challenge to manage and costly for organizations if unplanned for long-term (longer than 1 month) agile projects. According to [11], typical agile lead duration varies between from one to four weeks. Therefore, agile by design is supposed to be short....

Typhoid fever caused by Salmonella enterica serotype Typhi continues to be a public health problem in developing countries and is a cause of illness and death. The emergence of the problem of antibiotic resistance has also worsened cases of typhoid fever. Probiotic bacteria or lactic acid bacteria (LAB)...

The attainment of social peace and human welfare depends fundamentally on biodiversity, which is the cornerstone of sustainable development. The built environment significantly contributes to the loss of biodiversity and places a great strain on natural resources [1]. Therefore, fulfilling Sustainable...

In the era of digital economy, the information management method has become the core driving force of the enterprise innovation management mode by reconstructing the management process, optimizing the resource allocation and improving the collaborative efficiency. Based on management, economics and comprehensive...

The goals of this study are to (1) find out how well Glide App media works at creating basic cooking methods for food processing and (2) find out if it’s possible to create basic cooking methods for food processing based on material and media experts. The State University of Medan’s Culinary Education...

Batam is the growing industrial island in the province of Kepulauan Riau, its advancing improvement technology especially in the welding industry causes more structural steel and shipyard companies are struggling to get more welders or welding operators in this region. Currently workers with welding...

Staff members are often denied the chance to conduct their own evaluations of teaching and learning (T&L) due to fear of objectivity, and many agree. The process of waiting for an institution’s Quality Assurance Office (QAO) to do the evaluation is always lengthy, delayed, and fewer modules are done...

Radical movements are often aimed at Muslims in Indonesia. This movement is growing rapidly and has even become a serious threat to the integrity of the Unitary State of the Republic of Indonesia (NKRI). This type of research is descriptive qualitative research. The results of this research show that;...

This inquiry objective to ascertain how Sustainable Banking Governance is impacted by Ratio of Return on Invested Capital for Dividend Payment at Sharia Banks Registered with the Indonesian stock marketplace (IDX). The objects used for the research are Return on Invested Capital with Net Profit and Total...

Rapid urbanization and motorized transportation have significantly impacted urban microclimate conditions like degrading air quality, increasing surface temperature, and increasing heat stresses in urban cities. Microclimate conditions impact the adoption of non-motorized transportation [NMT], specifically...

Abstract. Cue-induced methamphetamine (METH) craving increases after prolonged forced abstinence from METH. In the present study, we employed male Sprague-Dawley rats to study METH reinstatement behavior induced by conditioned cue. We trained rats to self-administer METH under a fixed ratio 1 schedule...

Non-formal education as part of the educational system has the same task with the formal education that provides the best service to society have targeted non-formal education. Target non-formal education is increasingly widespread that not only relate to the poor and the stupid (retarded, elementary...

This research describes the results of try out the application of the school principal's recruitment system online. This application is a product of the principal's recruitment system that has been developed and will be implemented in South Sulawesi. This system is divided into two parts, namely administrative...

This study aims to re-examine the effects of information budget framing, responsibility and intrinsic motivation in investment decision-making with group-shifts as a moderating. This study was conducted in companies located in rural areas. This study tests three possible conditions that affect whether...

This article aims to find out: (1) the implementation of Youth Entrepreneurship Program (YEP), (2) the character value of Malang high school students which have been developed by YEP, (3) the impact of YEP for students. The method was used a qualitative approach with the type of case study. The data...

The amount of the micro small and medium in the Kudus growing every year. This study is an empirical research using quantitative methods, which aim to test hypotheses relating to the influence of demographic factors, factors tax evasion, the effectiveness of the tax system, the level of confidence in...

The purpose of this paper is to analyze the impact of ethnocentrism, product knowledge, and social influence toward purchase intention through attitude to wardah cosmetic in Samarinda City. This paper used quantitative method. Structural Equation Modeling (SEM) was performed to test the measurement....

Lime fruit (Citrus aurantifolia Swingle) is traditionally known to be useful for the treatment of various infectious diseases like fever, cough, toothache, sore throat, diphtheria, body odor, ringworm etc as folk medicine. Objectives: This study aims to determine the activity and mechanism of inhibition...

The article considers possibility of ensuring positive dynamics of territorial development through arrangement of favorable tax conditions for business activities. The authors give a quantitative estimate of reaction of the Russian small enterprises to reduction of a tax rate. By the aid of the ordinary...

Financial Accounting Standard (FAS) No. 108 on Islamic Insurance, which has been effectively applied since 1 January 2010, has received many responses from related companies. Generally, they have not prepared for the standard. This is because extensive efforts are required for the implementation, for...

Science learning in elementary schools requires inspiring activities and emphasizes that students are active in the classroom. The project-based learning model is a student-centered model to conduct an in-depth investigation of a topic. Project-based learning has characteristics that differ from other...

The purpose of this research was to determine the leadership style, motivation, school organizational culture and obstacles faced by the principal in improving the quality of Aron State Elementary School in Pidie Regency. This research used a descriptive method with a qualitative approach. The research...

Principals must have personal, social, and professional competencies as learning leaders. Preparing of primary school principals is not easy, moreover lately the selection of novice principals is used as “political commodity”. so that a set of effective induction programs is needed for beginning principals...

Background: Steady state hemodynamics [Stroke Volume - SV, cardiac output, peripheral resistance (Rp)] have attracted researchers in hypertension for decades. However, due to technical difficulties, they never entered clinical medicine. Objective: To investigate the performance of a model-based algorithm,...

This article discussed the role of tembang macapat in karawitan art. Tembang macapat is a traditional poetry literary work living and developing in Java and karawitan is a voice art resulting from gamelan or human voice in harmony with slendro and pelog. To find out what the role of tembang macapat is...