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The aim of this study is to examine whether various accounting perspectives and financial ratios can be used in detecting fraudulent financial reporting among the Indonesian agricultural sector, starting the year 2013 to 2016. The accounting perspectives used include Going concern and audit quality while...

STEM @KERAKED, a service-learning program, aimed to introduce and develop their interest in STEM (Science, Technology, Engineering, and Mathematics) at a very young age through informal science learning. Kids at the age of seven to twelve that live in Ayer Baloi, Pontian, Johor participated were divided...

The paper provides the review of literature sources on thermodynamics of inclusion complexes reactions of cyclodextrin with biologically active hydrophobic molecules. The group of authors presents the results of their experimental studies of the inclusion complexes reaction of β-cyclodextrin (β-CD) with...

Indonesian National Police (Polri) meets the challenges in realizing police service quality. It is the fact that police is a protector, public servant, preserver of Security and Public Order (Kamtibmas) and law enforcement. The professionalism of Indonesia National Police is not only the hope of the...

The public health crisis and the pandemic threat have shown the urgent need to improve the management and implementation of medical care. Digitalization is seen as an effective tool for managing the disease treatment process. The problem is solved on the basis of the influence of factors x on the target...

Based on the theory of social exclusion, this paper analyzes the impact of the “ Nearby Enrollment “ policy on the acquisition of educational resources, and finds that under the effect of the “ Nearby Enrollment “ policy, the children of families with key schools and high cultural capital in their residence...

The World Health Organization for Child Growth Standards estimates that at least one in four children under five years of age fails to grow optimally according to established standards. Nutritional status on height for the period under standard or stunting is a manifestation of malnutrition and is a...

The purpose is to extend the service life of candied packaging, maximize the value of food packaging, optimize the product using experience, and use the power of design to help environmental protection and sustainable development. The method is to summarize the problems of existing candied fruit packaging...

In recent years, how to carry out the digital transformation of securities companies is the core research issue of both academia and industry. Starting with the basic problems such as financial big data governance and the related system platform construction, this paper gradually clarifies and discusses...

Background and aims: The coronavirus disease 2019 (COVID-19) pandemic has had tremendous effects on medical education including anatomy. In pandemic conditions students cannot study with cadavers which has been known as “gold standard” for anatomy learning. Alternatives anatomy learning media are pursued,...

On the basis of systematic research on the status quo of rapid response maintenance at home and abroad, this paper constructs a three-in-one MRO rapid response plan for aviation equipment, including fault prediction, early warning and maintenance by using modern information technology such as big data...

A dominant position is a situation where a business actor does not have a significant competitor in the relevant market in relation to the market share controlled, or the business actor has the highest position among his competitors in the relevant market in terms of financial capability, ability to...

The article is concerned with the role of realia in the novel Big Breasts and Wide Hips by the Chinese contemporary writer Mo Yan and its translation into Russian and English. Based on the material of the literary text, the most representative Chinese realia are collected and studied. The role of Chinese...

This research started from the results of a need analysis that vocational students still have a lot of difficulties in compiling reports on scientific papers from project-based learning outcomes in class. Around 56,25% of students have not systematically compiled scientific papers. In fact, students...

The operation of property insurance companies is directly related to the healthy and stable development of insurance industry. Based on the operating data of 38 property insurance companies from 2009 to 2014, we observed the change trend of total factor productivity through the Malmquist index. On this...

The opportunities of profitability in the restaurant and fast food business sectors are getting weaker as people’s purchasing power decreases due to the Covid-19 pandemic. Business units are closed for longer and even permanently due to expenses that are not balanced with turnover. The Covid-19 pandemic...

PSO particle swarm optimization algorithm in combination with Kling–Gupta efficiency coefficient KGE objective function is introduced to calibrate the model parameters based on Xiangxiang station measured discharges and MOD16 evapo transpiration data. Moreover, p-factor, r-factor, R2, NSE and PBIAS are...

Saliva is a liquid in the oral cavity which is very important, especially related to the formation of caries, because of its role which affects the growth of plaque in the mouth. Benefits of chewing gum is to prevent cavities, to prevent halitosis and to improve brain function by increasing blood flow...

Indonesia reduces the spreading of COVID-19 infection by physical distancing. There is no argue that this policy affects all aspects, including education. Online learning has replaced the ordinary procedure of learning, whether we are ready or not. Organizing an online learning becomes an evitable challenge,...

Falls in the elderly can lead to many complications, which can significantly reduce the quality of life. Therefore, the research on the fall risk of the elderly has attracted extensive attention. However, little research has been done to assess the fall risk of different individuals with different symptoms...

The study aimed to describe: (1) the process of thematic learning supervision implementation in elementary schools; (2) the direct role of the principal in the process of thematic learning supervision implementation; (3) obstacles and impacts of thematic learning supervision implementation; and (4) techniques...

In terms of smartphone training for farmers, the model of “Government-Matchmaking and Enterprise Training” has achieved a series of results, but there are also many problems such as short training period, limited training scope and few training personnel. In this case, the idea of connecting college...

The outbreak of corona virus disease 2019 (Covid-19) has created a global health crisis that has had a deep impact on the way we perceive our world and everyday lives. Mass Media is playing an important role in the Covid-19 response and has always constituted the necessary infrastructure for modern public...

The construction industry has become one of the world’s biggest carbon emitter with the rapid urbanization process and rapid economic growth. It is actually believed that the built environment is a major contributor to a nation’s carbon emissions. The carbon emissions connected with the built environment...

Palm oil (Elaeisguineensis. Jacq) comodity has a strategic role in the Indonesian economy, mainly as an export commodity that contributes to Indonesia’s foreign exchange income which has provided employment for 4.42 million workers in oil palm plantations in Indonesia. There are 566,972 workers who works...

Pandemic in Indonesia has prompted the government to implement a large-scale social restriction policy in an effort to break the chain of transmission and protect the population from the risk of transmission. This condition makes the importance of physical (economic) resilience by developing skills in...

The authors of the article present the results of the research which was undertaken from year 2005 to 2020 among the American citizens. The aim of the survey was to define the main American aspirations which build up the essence of the American dream, to study the transformations of the key values and...

Efficient Market Hypothesis states that stock price immediately reflects all available information, but evidence on delay in information absorption gave rise to the idea that current financial ratios may affect future stock price and return. This study aimed to determine whether financial ratios affect...

Media startup businesses that target the millennial generation are currently quite popular. IDN Times is an example of a highly visible media company that is focused on the millennial generation. To strengthen its identity as a voice of millennials and Generation Z, the IDN Times formed the IDN Community....

To enhance the physicochemical properties of the EFB in the form of biochar, torrefaction and hydrothermal treatment were used. The proximate and ultimate compositions, heating values, and mineral composition of the biochar were all determined. The results showed that after treatment, fixed carbon increased...

Red jungle fowl is one of the important species that has the function of ecology, economy, and aesthetics. The red jungle fowl and their offsprings have an important role for rural communities. The communities in Bengkulu Province had done a domestication of the red jungle fowl. Until now, the conservation...

The rural poverty facing Indonesia’s provinces is much higher than urban poverty. it needs to be seriously addressed because rural poverty is more difficult to handle than urban poverty. The purpose of this study is to analyze whether local government spending in the provinces on health, education and...

This research is about the analysis of Code-switching integration realization on students’ classroom performance. It is done to find out how the integration of Code-switching realization on students’ classroom performance. It was done at Universitas Kristen Indonesia. The research method used was a qualitative...

Mentawai people have a unique agricultural tradition. The traditional agricultural system (mone) is adaptive, using the plants that are suitable for the landscape. Land clearing is carefully done without destroying the entire forest. We conducted ethnobotany studies to explore the composition and the...

This study aims to identify and describe the cultural, educational and dominant values found in the pantun seserahan in Lubuk Rukam Village, Peninjauan District, OKU Regency. This research is qualitative research with a descriptive approach. The data collection techniques are observation, interview,...

The education of socialist core values in colleges and universities is faced with realistic dilemma of disciplinary diversity, complex carriers and fragmented content. In-depth grasp of the laws of education, theoretical innovation and philosophical wisdom contained in the education of socialist core...

With the continuous development of society and technology, portable computer and intelligent communication device through cable or wireless Internet service have integrated into people’s life under the post-personal computer era. In this new type of social intelligent environment, the traditional interactive...

The purpose of this study was to determine the effectiveness of group counseling interventions using the Solution-Focused Group Counseling (SFBC) approach or often referred to as Solution-Focused Group Counseling which is used to improve psychological well-being with self-regulation as a mediator. This...

Pastoral care during the Covid-19 pandemic is not easy, as the thinking paradigm that has been ingrained in pastors and congregations is an inherent obstacle. Therefore, face-to-face practices in the ministry and pastoral care in church buildings need to immediately change to methods that can be implemented...

The study aims to develop an android application-based strength training media for Diklat Arema Indonesia and Training soccer athletes. This study uses the development design research method developed by Borg & Gall (1983). The subjects of this study were Arema Indonesia and training soccer athletes...

A 70-year-old man visited a psychiatric clinic with persistent visual hallucinations for the past year and a half. Initially, the patient perceived black spots, which would disappear upon closing his eyes and give way to images of a man and an animal. This old man underwent a comprehensive cognitive...

The material of the article reflects the results of a study that continued research work (R&D) devoted to the participation of consumer cooperation trade in ensuring food security in the Republic of Belarus and carried out through the Belarusian Republican Foundation for Fundamental Research on a...

In the context of "new infrastructure", in order to enable power grid enterprises to better make investment decisions, this paper proposes a model based on neural network method, which can effectively improve the economic, social and environmental protection benefits of power grid enterprises'...

To explore the brand-new form of social resistance, this study takes one of the famous performative resistance case, the Zhengzhou’s Yongwei & Jinqiao Real Estate Project, as the research object and adopts semiotic analysis combined with rhetorical analysis method to analyze the icon, index, symbol...

To consolidate and expand the achievements of poverty alleviation in Guizhou Province, this paper focuses on Economic and Social Development Needs of Guizhou during the "14th Five Year Plan", and settles down in digital rural construction. Build Guizhou digital rural indicator system, obtain...

The disparity in economic growth between the island of Java and the islands outside Java is a factor for the government to issue Law Number 3 of 2022 concerning the State Capital (IKN). However, this law contradicts the Indonesian government system, which adheres to the principle of decentralization....

Today’s society is closely connected to the new media. Different countries have different media systems and standards. China’s media system is mainly regulated by the national government, while the U.S. media system is related to the policies of the state governments or some official media regulatory...

This study aims to analyze classical prose entitled Kunjarakarna Dharmakathana composed by Mpu Dusun written in the era of Majapahit rule, in the classical Javanese era. Different types of stylistic language using stylistic theory were identified through data analysis. The results show that there is...

This study delves into the analysis of symbols within Marcel Schwob’s novel, “Le Livre de Monelle,” employing a semiotic framework coupled with a sequential study methodology. Symbolism in literary works embodies a myriad of connotations, contributing to the richness and depth of the narrative. The objective...

The current research was conducted to determine the benefits of returning equity, net profit margin, and revenue per share to banking sectors with bank companies having IDX account as the population during the pandemic in 2020–2021. A purposive sampling method was chosen of 105 companies. Under this...