Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Publik, Perubahan Harga Saham dan Risiko Bisnis terhadap Manajemen Laba pada Perusahaan Publik Sektor Keuangan

This study was conducted to examine the factors that affect earnings management practices are firm size, profitability, leverage, public ownership, changes in stock prices and business risks. Grouping between grading company and not grading using Index to Financial Sector Public Company by the number of samples are 38 companies. Statistical analysis used is multivariate testing, using logistic regression analysis using backward stepwise method enter and to determine the factors that significantly affect the practice of income smoothing. The results of logistic regression analysis using both methods to five independent variables are supposed to influence the practice of income smoothing, there are three variables that significantly affect income smoothing practices are firm size, NPM and business risks.Conclusion that in this study ROA, leverage, public ownership and changes in the stock price does not significantly affect the income smoothing practices. As for the variable size of the company, NPM and business risk significantly affect the income smoothing practices

Pengaruh Umur Panen Rimpang terhadap Perubahan Fisiologi dan Viabilitas Benih Jahe Putih Besar Selama Penyimpanan

Salah satu faktor yang menentukan daya simpan benih jahe putihbesar (JPB) adalah mutu. Mutu benih sangat ditentukan oleh tingkatkemasakan rimpang. Penelitian bertujuan untuk mengetahui pengaruhumur panen terhadap Perubahan fisiologi dan viabilitas benih selamapenyimpanan. Penelitian dilaksanakan di Rumah Kaca dan LaboratoriumTeknologi Benih, Balai Penelitian Tanaman Rempah dan Obat sertaLaboratorium Pascapanen IPB Bogor, mulai bulan Juli 2012 sampaidengan Februari 2013. Rancangan yang digunakan adalah acak lengkap(RAL) dengan lima ulangan. Perlakuan yang diuji adalah tiga tingkat umurpanen benih 7, 8, dan 9 bulan setelah tanam (BST). Pengamatan dilakukanterhadap Perubahan fisiologis (penyusutan bobot, persentase rimpangbertunas, tunas, kadar air, dan laju respirasi), serta viabilitas rimpang benih(daya tumbuh, tinggi, dan bobot kering bibit). Hasil penelitianmenunjukkan rimpang benih umur 7 dan 8 BST mempunyai daya simpanterbaik karena menghasilkan masing-masing total angka penyusutan bobotlebih rendah (24,65 dan 25,25%) dan tunas lebih pendek (0,30 dan 1,08cm) dibandingkan dengan umur panen 9 BST (27,13% dan 1,62 cm),selama 4 bulan disimpan. Masa dormansi rimpang benih JPB mulai pecahsetelah mengalami periode simpan 2 bulan. Pertumbuhannya mulaiseragam setelah 3 bulan simpan. Umur panen jahe 7 dan 8 BSTmempunyai derajat dormansi yang lebih tinggi dibanding 9 BST. Rimpangbenih umur panen 7, 8, dan 9 BST mempunyai daya tumbuh tinggi (>95%)dan pertumbuhan bibit seragam setelah 3 bulan disimpan

Daya Simpan Benih Jabon Putih [Neolamarckia Cadamba (Roxb.) Bosser] Berdasarkan Populasi Dan Karakteristik Benih (Seed Storability of Jabon Putih [Neolamarckia Cadamba (Roxb.) Bosser] Base on Populations and Seed Characteristics)

Jabon putih [Neolamarckia cadamba (Roxb.) Bosser] has been cultivated in large scale. However it is constrained by the availability of high quality seeds and seed storability information. This study aimed to identify seed storability of jabon putih based on populations and seed morpho-physiological characteristics. Seeds were collected from eight populations, located in eight provinces. Population was a single factor in a completely randomized design for testing the germination characteristics (germination capacity, germination uniformity, germination speed, mean germination time and germination value) before and after storage. Geo-climate and soil macro elements were used as parameters to examine the correlation between environmental factors and seed characteristics before and after storage. Population was significantly correlated with germination characteristics, before and after storage for 54 months. The results indicated that seeds from Pomalaa population had the best germination characteristics, while those from Ogan Kemiring Ilir had the worst germination characteristics. Based on moisture content and storability, jabon putih seed could be categorized as orthodox that can be stored in long time at low temperatures with low moisture content. Geo-climate and soil macro element were not significantly correlated with germination. This result indicated that genetic factor had high contribution to seed storability of jabon putih

Productivity, Nutrient Composition, and Hydrocyanic Acid Concentration of Super-2 Forage Sorghum at Different NPK Levels and Planting Spaces

Low digestibility and toxicity of hydrocyanic acid (HCN) in sorghum forage are disadvantage for ruminant. Appropriate fertilizer application and planting strategy can improve sorghum yield and quality. A field experiment was aimed to investigate the productivity, nutrients content, and HCN concentration of Super-2 forage sorghum (Sorghum bicolor (L) Moench) at different planting spaces and levels of NPK fertilizer. The seeds were planted according to 3×3 factorial design in which the first factor was planting space (J1= 90×20 cm, J2= 75×25 cm, and J3= 60×30 cm) and the second factor was three levels of NPK fertilizer (P1= 0 kg/ha; P2= 100 kg/ha; and P3= 200 kg/ha, respectively). Crude protein (CP), crude fiber (CF), and HCN concentration were affected by the interaction of NPK levels × planting spaces (p<0.05). The CP and HCN content increased as NPK levels increased at all planting space patterns while CF content decreased. NPK fertilizer application significantly increased yield production (DM, OM, and CP productions), whereas planting space treatment did not show any improvement except for CF that significantly lower on 60×30 cm planting space. Sorghum receiving 200 kg/ha of NPK at 60×30 cm planting space produced the highest CP and the lowest CF content, resulting in the highest OM and CP biomass production. In conclusion, NPK fertilizer significantly improved productivity and nutrients composition and in the same way, also increased HCN concentration of sorghum Super-2 varieties

Loyalty towards online food delivery service: the role of e-service quality and food quality

This study assesses the direct influence of food quality and e-service quality on customer loyalty towards OFD service and its indirect influence through the mediation of customer satisfaction and perceived value. This study uses a survey of 405 OFD service customers from Bandung, Indonesia. By applying variance-based partial least squares to evaluate the proposed model, this study confirms the direct effect of food quality on online loyalty, but not e-service quality. Further, this study discloses the partial mediation role of customer satisfaction and perceived value on the relationship between both food quality and e-service quality on online loyalty towards OFD services

The Reliability of W-flow Run-off-Rainfall Model in Predicting Rainfall to the Discharge

This research intends to predict the discharge (run-off) from rainfall for which the model is built using W-flow. The research location is in the Gajah Mungkur reservoir (Wonogiri) in Indonesia. The estimation of reservoir inflow has an important role, mainly in the scheme of reservoir operation and management. However, the heterogeneity of complex spatial and temporal patterns of rainfall and also the physiographic context of a watershed cause the development of a model of real-time run-off and rainfall that can accurately predict the reservoir inflow to become a challenge in the development of water resources. In relation to the analysis and prediction of rainfall, the constraint and problem that is still often faced is the minimal availability of observed rainfall data spatially as well as temporally; the time series of rainfall data is not long and complete enough; and the number of rainfall stations is less evenly distributed. The methodology consists of carrying out the literature study, collecting as much rainfall data as possible to build a W flow model, then carrying out the model calibration and analyzing the prediction of real-time reservoir inflow for operation. The result shows that the dependable discharge of the Wonogiri watershed shows that there are two peak discharges, which happened on February II (the second half of February) and December II (the second half of December). However, the discharge is decreasing in July and reaching its lowest level in October II (the second half of October). Doi: 10.28991/CEJ-2023-09-07-015 Full Text: PD

The linkage between virtual reality experience, visiting experience, and destination loyalty: Perspective of Muslim tourists from the West

This study examines the loyalty of Muslim tourists based in Western countries by incorporating their experiences visiting the destination in person and via virtual reality (VR). Data was gathered using an online survey from 330 Muslim tourists who have experience of actually visiting tourism destinations and via VR. This study employed partial least square (PLS) to examine the proposed destination loyalty model. Data analysis reveals that Muslim tourists’ loyalty toward a tourism destination is driven mainly by perceived experience quality from visiting the destination and experience with VR content with halal experiences demonstrating an insignificant effect on their loyalty

Modelling passenger loyalty towards app-based motorcycle taxi

This study evaluates the effect of both service quality and mobile application quality on passenger loyalty towards application-based motorcycle taxi (AMT) services. The data employed for this study were collected from 319 AMT service users in Bandung, Indonesia. To analyse the data, partial least squares structural equation modelling (PLS-SEM) was used to check the influence of both service quality and application quality on passenger loyalty and their indirect influence through passenger perceived value and passenger satisfaction. The result shows that the passenger perception of mobile app quality is an important driver of passenger loyalty towards AMT services. Further, this study suggests that the effect of both service quality and mobile app quality on passenger loyalty is via strengthening passenger perceived value and satisfaction. Finally, this study’s findings reveal the important role of mobile app quality as the determinant of AMT service quality. This study provides a venue for AMT business managers to improve their business performance by developing both service quality and mobile app quality

Role of organic soil amendment of paramagnetic humus and compost for rehabilitation of post tin-mined tropical land

Open tin mining on tropical Bangka Island, Indonesia exposed heavy metals that had become a major cause of land degradation and severe local_global environmental damage. The goal of this study is to accelerate the remediation of degraded ecosystems in tin mined land, and thereby promote sustainable land use and environmental productivity. To the tailings of a former tin mined on Bangka Island, we applied an organic amendment comprising compost and paramagnetic humus at dosages of 0%, 5%, and 10%, and analyzed the results using a factorial completely randomized design (FCRD). We found the soil from the former tin mining site to be acidic (pH 5.34) and dominated by sand particles (88%) with a very low cation exchange capacity. The soils also had a very low nutrient content (available and total-N, P, K, Ca, Mg), high toxicity levels of Zn, Cu, B, Cd and Ti, as well low toxicity levels of B, Zn, Cu, Ti, Cd. Organic soil amendments of organic paramagnetic materials and compost can improve soil quality by increasing the pH, the high availability of P and K and the cation exchange capacity, as well as maintain low toxicity. The growth (high, diameter, biomass, top-root ratio) of the exotic pioneer plant Reutealis trisperma increases the quality of soils to which proper soil amendments have been applied. The overall concept and appropriate technology for rehabilitating the ecosystem of degraded tin-mined land in tropical regions which serve as the world’s lungs, will strongly contribute to the development of a healthy and sustainable environment for all life on this plane