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The connection of earnings management with risk management is through in the area of finance. The risk, in general, is the probability that the actual return on the investment will be different than expected. The risk from the perspective of earnings management is perceived as a risk of loss. The insurance...

The Audit Board of Indonesia’s (BPK’s) opinion is recognized as one of the assessments of the performance of state financial management performed by the Indonesian government, both from the central government and regional government. Government financial reports have different functions and characteristics...

Background: An essential indicator in figuring out the degree of public health is the Maternal Mortality charge (MMR). MMR describes the range of women who die from one cause of death related to being pregnant problems or their control. Aim: to explore the knowledge of midwifes about poedji...

Purpose: The aim of this study is to research the impact of the liquid injection in hepatic microwave ablation (MWA) by using finite element method (FEM). Methods: We used the finite element method to simulate the MWA without liquid injection, with 0.9% NACL (saline) and with ethanol in turn. At the...

The equipment of automatic pH control system has been introduced on the hydroponic with microcontroller ATmega328p. The aim of this research is to create a pH control system to reins water pH on hydroponic. This control system consists of hardware such as pH sensor, microcontroller Atmega328p, servo...

In the process of construction and development of China’s intelligent agriculture, there are many practical problems, such as the serious shortage of high-quality professional and skilled personnel and the difficulty of transformation of scientific research achievements. Based on the development trend...

The article presents the results of breeding in the department of remote hybridization of the Main Botanical Garden n.a. N.V. Tsitsin (MBG RAS) from 1946 to 2019. The aim of this work is to create high-yielding varieties of spring wheat of an intensive type that most fully meet the peculiar conditions...

Majelis taklim is a non-formal institution for Muslims to learn about Islamic teaching. But today, many majelis taklim filled by Islamic scholars who spread the teachings of radical Islam or takfiri ideology. Majelis taklim also become one of the methods of spreading radical ideology among Muslims. With...

The problem of community service that is carried out is “How to increase the ability of teachers to develop national character based on local culture? The aim is to develop the teacher’s ability to explore and instill local cultural character values, so that it is expected to reduce the degradation of...

Investment in Stocks is considered the best alternative to earn higher returns in form of dividends and capital appreciation. Two important ways to investment in Stocks viz., Risk and Return. Indeed, each return on investment is influenced by varying levels of risk. Investors consider Stocks which offer...

Writing poetry offers students the opportunity to express themselves and potentially develop their abilities in critical reading. However, not all students are able to express their diction through poetry. Currently, the affordability of digital tools is an opportunity that can support and inspire the...

when the higher education is popular education stage, the talent training mode will be faced with reform and transformation. The reform of education and teaching is important content that how to train the social development need, to shorten difference between talent training and corporation requirement,...

Instagram is one of most popular social media platform used around the world. As one of marketing communication channel, Instagram becomes important to company because its existence to communicate company's product to customers. Kisse Cookies Sehat as a start-up culinary company focused in healthy cookies...

Industry is an important sector of economy, predetermining the quality of the population life and creating the prerequisites for the sustainable development of the national economy. It concentrates industries with a high multiplier, which are the locomotive for development of other types of economic...

Human and animal bloods expecially vertebrata bloods have similar composition so it were difficult to distinguish. The aim of this study was to identify human blood from human and animal blood mixtures using cytochrome b gene that has the species-specific DNA sequence. DNA extracted from variated human...

Period of preschool is important for children’s growth and development, which has a far-reaching impact on children’s health in the near and long term. The aim of this study was to understand the physical development, anemia and caries status of children aged 3-6 years in Chongqing, so as to provide...

This study focuses on the systemic challenges faced by JD.com in the era of stock competition, including the cost burden of its asset-heavy model, the weakening of core advantages, losses from new business ventures, and market saturation. Through a comparative analysis of competitive landscapes involving...

The rapidly changing global environment poses significant challenges to Hungarian wineries. While the COVID-19 pandemic - undoubtedly the most disruptive event of recent years - had a considerable impact on the financial and profitability of all domestic companies, wineries must also contend with the...

In a period of more than two semesters, the learning system in higher education has transformed from an offline system to an online system. Along with the online learning system, since then news about positive and negative impacts has appeared in the media. The research team felt the need to examine...

The aim of this study is to evaluate pavement temperature distribution by in-situ testing. Temperature data were collected and analyzed at daily, monthly and yearly time scales based on the Gan-Chong highway. The test results on the temperature data indicated that pavement temperature in different depth...

In this paper, we investigate main problems in engineering graduation design, study and analyze reasons of these problems from several aspects. Then several measures are provided to solve them, including educational system, teacher management, student management, and process management of graduation...

Bank loan is an important way of enterprise financing. With an aim at the characteristics of decision about engineering machinery enterprise bank loan, such as multi-indexes and complexity, a kind of structure of group decision support system for bank loan project of engineering machinery enterprise...

Digital startup enterprises have a high rate of failure. One of the reasons for failure is a not working business model due to the lack of customer involvement in the company. Then aim of this study is to identify the effect of customer participation, business model, and sustainable performance on startup...

The models of multivariate analysis of variance and models of artificial neural networks based on the D-optimal design of experiment were carried out to predict the relative contact bearing area (tfМ, %) of the parts from titanium alloy VT22 during grinding. Parameter tfМ of part surface, measured using...

Everyone has a personal identity card as a form of residency. Therefore, in order to provide an acknowledgment, determination, and protection of personal status and legal status, it is necessary to have an administratively valid residence instrument, namely an identity card or currently packaged in the...

This paper explores whether it is useful to view the fundamental ideas behind the smart city concept through the lens of the ‘Public Value Management’ (PVM) paradigm. It investigates how appropriate ICT investment in cities might be articulated and valued through the concept of PVM. In order to achieve...

Feature selection is an important preprocessing step in machine learning. The aim of feature selection is to find an optimal subset from original features that satisfies a criterion. Rough set theory (RST) is one of the most effective ways to solve feature selection problem, but RST is inefficient in...

With the constantly growing of Chinese financial market, the automobile financial loans market plays a significant role in Chinese consumer’s decision on car’s purchase. The aim of this paper is to investigate the main factors, including the interest, approval condition, procedure, and the proportion...

SMK MUTU (MUTU VOCATIONAL HIGH SCHOOL), which is under the auspices of Persyarikatan Muhammadiyah, has been chosen as a learning center aiming to produce competent graduates who display Islamic values. This aim cannot be separated from the philosophy, goals, processes, and human resources. Therefore,...

The aim of this paper was to investigate the risks of and solution to the recruitment process in China's enterprises. A survey on structure of human resources and recruitment system of an enterprise in China was conducted. The results indicate a lot of underlying problems: the recruitment cycle was rather...

The aim of this study is to develop models of motor learning for kindergarten which adapts to the curriculum and characteristics of the students. This research used Research and Development method. Limited-scale trials were conducted on 20 kindergarten studentsin Padang Utara. Field trials were conducted...

The popularization and application of the big data technology has been greatly changing the people’s life and the business activities. The digitization of the consumption market is driving the enterprise to adjust all its operational sections. The big data marketing is a revolutionary change. It is also...

Singapore used the bilingual education approach and was successful in bringing about prosperity through education, enabling it to overtake less developed nations and earn the moniker of “Ethnic Expo” and “Language Expo.” According to the analysis of the Singapore Ministry of Education’s 1978 report,...

This paper is the result of research that produces a design consisting of a production economic management model in designing a product. The problem that is often faced is that there is no synchronization between product planning and production economics, with the aim of making a product design management...

The aim of this work was to modify orange peel with sodium hydroxide and ethyl alcohol, and optimize the modified conditions and the adsorption parameters. The effects of various parameters including NaOH solution volume, NaOH solution concentration, ethyl alcohol volume, reaction time, reaction temperature,...

The rapid development of the country and society has increased the demand for talents. The community has gradually begun to care about the training of talents in schools. As one of the important contents in the study and training of talents, English is also greatly affected. Concerns, especially in higher...

An in vitro study was performed with the aim to evaluate addition Lactobacillus salivarius I-11 on population bacteria of pellet duck feed. The completely randomized design was been used on this research with 3 treaments and 3 replications with 5 experimental units. The treatments were P0 (Pellet feed...

Biology learning at Senior Pekanbaru wich dominated by the teachers, less variated method and student initial ability rarely noticed by teachers lead to low of student learning competence. It proved by student learning competence average score still below minimum standard score. One of the ways to solve...

This study was conducted with the aim to determine the empirical evidence of the antecedent of employee’s performance and influence toward employee job satisfaction in the working area of Bank Indonesia Lhokseumawe. The population used in this study were 127 respondents, while the sample was 127 respondents...

Indonesia is a country rich in culture and tourism. Tourism is a dynamic activity that involves many humans and brings various fields of business to life. The importance of the role of tourism in economic development in various countries is beyond doubt, and tourism is one of the development sectors...

The aim of this research is to find out whether the application of Artificial Intelligence (AI) Canva and Google Classroom in the Problem-Based Learning (PBL) model using the PMRI approach has good qualities for increasing students’ Mathematical Literacy (ML). The research method used is a quantitative...

The pivotal focus of this study is to analyse solar tracing, a technique that uses global positioning system (GPS) technology to locate the sun’s potentially hazardous scene and boost the power production of a PV panel. Using the encoded information, the microcontroller’s navigation module can make an...

The transmitter of multicarrier faster-than-Nyquist Signaling is a promising direction. In this paper, the bit and power allocation problem is discussed for the multicarrier FTN environment, with the aim to maximum mutual information while guarantee the practicality. An improved spectral shaping scheme...

Statistics is a subject taught in higher education, usually as part of research subject that involves the data analysis routine. One biggest obstacles faced by the students in their research subject is in processing and in interpreting the obtained data. The aim of this study was to apply “lesson study”...

The aim of this research was to design and develop comprehensive guidance and counseling program covering the competency standard of personal, social as well as study and career field. This research used Research and Development (R & D) method. The population in this study were 450 students in Junior...

Maternal mortality is still the main problem in Indonsia. Based on SDKI 2012, maternal mortality in Indonesia is 346 each 1000 of birth while national target in 2019 is 305 each 1000 of birth. The aim of research is to analyze factors that correlate with village midwives performance in ante natal care...

Religious tourism in Indonesia is growing rapidly, along with the improvement of the community’s economy. Culture and the community’s beliefs are among the factors affecting it. Greater Malang has many potential and developable religious tourism destinations. Learning from the two well-known religious...

The COVID-19 pandemic is an ongoing problem in the world. The etiology of this disease is a group of coronaviruses that cause severe acute respiratory syndrome (SARS) and middle east respiratory syndrome (MERS CoV). This virus is still mutating and producing new variants that have the characteristics...

The conversion of agricultural land into residential areas has resulted in a decrease in the availability of agricultural land, so it is necessary to implement an intensive agricultural pattern with a high level of productivity. One of them is by applying a vertical farming pattern or known as verticulture....

To promote a healthy lifestyle in China, we began by examining the issue of unhealthy eating habits among urban white-collar workers. By conducting field surveys and using research methods such as interviews and observations, we identified common pain points related to their dining experiences. We then...