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2022 ◽  
Vol 4 (1) ◽  
Mia Oktavia ◽  
Yulius Kurnia Susanto

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.

2022 ◽  
Vol 7 (1) ◽  
pp. 32-43
Magdalena Rembeza ◽  
Aleksandra Sas-Bojarska

In the <em>in-between </em>spaces of cities, there are many problems of various nature and scale: functional, spatial, economic, environmental, visual, and social. There are also some hidden potentials that can be activated. The aim of the article is to explore the possibilities of solving existing problems and to show the possibilities of using the potentials of <em>in-between </em>spaces with regard to the changing nature of a city. The article, of a discursive character, aims to answer the questions of whether connecting a city with public spaces can be a catalyst of changes, and what tools should be used to facilitate the flux of material factors (like goods or natural resources) and immaterial matter (e.g., ideas or cultural patterns). The new approach is based on the assumption that this would be most effective when using landscape architecture, green/blue infrastructure, artistic strategies, and universal design in public spaces. The expected result of the research is to show the purposefulness and possibilities in creating attractive and safe public areas of <em>in-between </em>spaces as an on-going micro- or macro-process of urban change on a wider scale. It was recognised that integrated actions combining the humanistic, ecological, and technical approaches could bring significant benefits to society, preventing existing problems, not only spatial and visual (changing the city directly), but above all social and environmental, having an impact on the functioning of the city from a much longer perspective. The results of the research show how the transformation process of public spaces may change the nature of the cities, improve the compactness of existing cities, and increase the quality of life. Selected case studies are presented to show the scale, scope, and benefits of possible actions.

2022 ◽  
Vol 10 (1) ◽  
pp. 54-66
Endy Handayani

The result of observations on students class 3st TBP (Aquaculture Technology) known to exist of issues cause to the low a studied attitude Water Pollution Control so impact on learning outcomes. The purpose of this research   were (1) to know the increase in a studied attitude students after the application of multi methods in learning Water Pollution Control. 2) to know the increase in study results students after the application of multi methods to the process of Water Pollution Control. The research was the act of class resarch (ACR). It was done of students III TBP in application of multi methods on the learning process of water pollution control. The result of research show that 1) on the level of a change in attitude obtained value of 72.03. Based on the scoring reference criteria guide ( SRG) ) scale of five, value of 72.03 show students “ good enough” to changed a studied attitude and 2) on the outcome level student learning obtained value of 72.03 having criteria learning outcomes in the category of “moderat”. This shows that the implementation of multi methods in the learning process of water pollution control to their students  3st TBP enough affect study results.

2022 ◽  
I Putu Gede Raditya Pratama

In this digital era, information and communication technology has made enormous progress, making it easier for people to interact through social media. One of the most widely used social media applications is Instagram. This study aims to find the ratios found on social media Instagram. These ratios can later be used to perform analyzes that can be measured mathematically. The research method used is exploratory to find the variables contained in Instagram. These variables will be juxtaposed to be tested for relevance so as to find the relevant ratio used to assess the performance of an Instagram account. The results of this Instagram social media research show that there are 14 ratios that can be used to assess, measure and compare the credibility of an Instagram account. The implication of the discovery of this ratio is that further researchers can conduct quantitative research in measuring, assessing and comparing accounts on Instagram.

2022 ◽  
Vol 69 (1) ◽  
Godwin Onyekachi Ugwu ◽  
Udora Nwabuoku Nwawelu ◽  
Mamilus Aginwa Ahaneku ◽  
Cosmas Ikechukwu Ani

AbstractThe enhanced distributed channel access (EDCA) protocol is a supplement to IEEE 802.11 medium access control (MAC), ratified by IEEE 802.11e task group to support quality of service (QoS) requirements of both data and real-time applications. Previous research show that it supports priority scheme for multimedia traffic but strict QoS is not guaranteed. This can be attributed to inappropriate tuning of the medium access parameters. Thus, an in-depth analysis of the EDCA protocol and ways of tuning medium access parameters to improve QoS requirements for multimedia traffic is presented in this work. An EDCA model was developed and simulated using MATLAB to assess the effect of differentiating contention window (CW) and arbitration inter-frame space (AIFS) of different traffic on QoS parameters. The optimal performance, delay, and maximum sustainable throughput for each traffic type were computed under saturation load. Insight shows that traffic with higher priority values acquired most of the available channels and starved traffic with lower priority values. The AIFS has more influence on the QoS of EDCA protocol. It was also observed that small CW values generate higher packet drops and collision rate probability. Thus, EDCA protocol provides mechanism for service differentiation which strongly depends on channel access parameters: CW sizes and AIFS.

2022 ◽  
pp. 132-153
Milan Marković ◽  
Ivana Marjanović

The aim of the chapter is to show the possible impact of policulture farming on some determinants of sustainable agricultural development, especially from the point of view of economic viability, biodiversity, and land degradation. Increasing the area under polyculture is one of the main solutions to the present environmental problems. The key constraints are economic pressures due to the question of the cost-effectiveness of such a mode of production and the need to provide sufficient food for a growing population, especially in developing countries. The results of the research show that policulture (organic agriculture) should be favored, while monoculture farming must be adequately directed and put in the function of achieving ecological goals of sustainable development as much as possible. In addition, on the example of European countries, it was assessed that there are good conditions for further “greening” of agriculture, bearing in mind the movement of the analyzed indicators.

Educatio ◽  
2022 ◽  
Vol 16 (2) ◽  
pp. 173-184
Felixtian Teknowijoyo ◽  

This research aims to analyze the industrial revolution 4.0 and 5.0 and its relevance to education in Indonesia. Research methods using literature studies that review or critically review the knowledge, ideas, or findings contained in journals, books, and other scientific works The results of research show that the presence of the industrial revolution 4.0 and 5.0 contributed significantly to Indonesian education. One of them is the existence of technology-based learning innovations that make it easier for students to learn without knowing space, time, and place. Industry 4.0 is technology-driven, society 5.0, however, is value-driven. The former requires the latter to remind society's essential needs, values, and responsibilities as the primary target; The latter requires the former for a technological push and solution. Therefore, the development of the Industrial Revolution 4.0 and 5.0 is expected to bring progress to the development of education, especially in Indonesia, by creating change and preparing superior and innovative graduates with skills that have been prepared in advance.

2022 ◽  
Vol 5 (1) ◽  
pp. 17
Elena Grocholski

Conventional change management approaches are increasingly reaching their limits in a business environment characterised by volatility, dynamics and complexity. In other contexts, attempts are often made to counter these aspects with agile approaches. The extent to which this also makes sense in the field of change management has not been frequently investigated to date. The aim of this paper is therefore to examine the extent to which agile change management contributes to the successful handling of changes in a dynamic business environment. For this purpose, 30 interviews were conducted with change management and organisational development experts from various small, medium-sized, and large companies in Germany. The data obtained was primarily analysed qualitatively, using a structuring content analysis according to Mayring (2015). The results of the research show that change management can strongly benefit from agility. In particular, this is the case with respect to self-organisation, iteration, and experimentation. Agile change management makes sense even in more conventional, hierarchical organisations. However, there are indeed organisation-, project- or context-specific characteristics that speak particularly in favour of the use of agile change management approaches or make more conventional change management approaches seem more reasonable. Often, it is even advisable to use a clever mixture of both.

2022 ◽  
Vol 21 (2) ◽  
pp. 232-245
Ni Made Ruastiti ◽  
Anak Agung Indrawan ◽  
I Ketut Sariada

This article aims to discuss the Renteng Dance in Saren Village, Nusa Penida, which is actually the forerunner of the Rejang Renteng Dance performance, which is now widely danced by mothers in the context of the dewa yadnya ceremony in Bali. Supposedly, as the forerunner of ceremonial dance performances, the Balinese people know the Renteng Dance. However, in reality, this is not the case. Balinese people seem to know more about the Rejang Renteng Dance than the Renteng Dance. (1) What is the form of the Renteng Dance in Saren Village? (2) Why is the Renteng Dance the source of the creation of ceremonial dance in Bali? This study uses a qualitative method with research data sources such as Renteng Dance performances, dancers, musicians, traditional elders, community leaders, and journals related to research results. Aesthetic theory and structural-functional theory were used to analyze all the data gathered during the observation, interviews, and literature review. The study results show that: (1) the community in Saren Village presents Renteng Dance in the form of a freelance dance (without a play). It can be seen from the way of presentation, the structure of the show, the make-up of clothes, and the musical accompaniment of the performance; and (2) the existence of Renteng Dance is the source of the creation of ceremonial dance in Bali because it has a unique appearance that is easy to imitate, according to their aesthetic taste and faith. The new findings of this research show that the level of conflict, aesthetic taste, and faith of the actors greatly influence the development and preservation of the performing arts.

2021 ◽  
Vol 5 (2) ◽  
pp. 122-132
Shelly Midesia ◽  
Siti Fatimah ◽  

This study aims to determine the effect of service, advertising, and publicity on customer decisions in saving at BRI Syariah Bank. The sampling method in this study using random sampling with a total sample of 100 customers of Bank BRI Syariah Stabat Langkat Regency. The data analysis method used is multiple linear regression analysis. The results of the partially tested research show that service and advertising have a significant effect on customer decisions to save at BRI Syariah Bank, while publicity has no significant effect on customer decisions in saving at BRI Syariah Bank. Simultaneous testing shows that service, advertising, and publicity have a significant effect on customer decisions in saving at BRI Syariah Bank

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