Journal articles on the topic 'H.W. Fichter (Firm)'

Since July 1986, my place of employment has been a small, for-profit consulting firm of civil engineers and urban planners called H. W. Lochner, Incorporated. Lochner was founded in the mid-1940s as a civil engineering design firm. When the National Environmental Policy Act (NEPA) became law in 1969, Lochner, like many other engineering firms, broadened its services to include NEPA-required environmental impact assessments of federally funded infrastructure projects. For the kind of highway projects conducted at Lochner, these impact assessments involve detailed comparisons of alternative roadway designs and locations. Such comparative evaluations are undertaken by a combination of engineers, environmental scientists, and social scientists (usually urban planners). My niche within the Lochner organization is centered around two general NEPA-related activities: impact assessment (both social and environmental) and public involvement.

<p><strong>Uzasadnienie teoretyczne</strong>: Kariery menedżerskie kobiet warunkowane są przez wiele czynników. Wśród nich można wymienić czynniki utrudniające lub blokujące osiąganie przez nie wysokich stanowisk, takie jak zróżnicowanie wynagrodzeń ze względu na płeć, stereotypy związane z płcią, konieczność godzenia roli rodzicielskiej i zawodowej, brak solidarności z innymi kobietami czy niższa w stosunku do mężczyzn pewność siebie. Z kolei wysoki poziom wykształcenia i posiadanych umiejętności, charakterystyczny styl kierowania oraz wpływ różnorodności zespołu na wyniki organizacji mogą być traktowane jako czynniki stymulujące ich kariery.</p><p><strong>Cel artykułu</strong>: Identyfikacja postrzegania przez kobiety menedżerów średniego szczebla uwarunkowań ich karier zawodowych z uwzględnieniem takich aspektów, jak kompetencje menedżerów współczesnego rynku, różnice w stylu zarządzania menedżerów kobiet i menedżerów mężczyzn oraz czynniki zakłócające rozwój ich karier.</p><p><strong>Metody badawcze</strong>: Przeprowadzono wywiady częściowo ustrukturyzowane z kobietami menedżerami w trzech średniej wielkości firmach oraz dokonano analizy dokumentów tych firm. Postawiono pytania dotyczące specyfiki pracy kobiet menedżerów. Podjęto próbę identyfikacji czynników zakłócających rozwój ich kariery. Zwrócono uwagę na postawy samych kobiet wobec stereotypów związanych z płcią w kontekście pełnionych ról menedżerskich.</p><p><strong>Główne wnioski</strong>: Respondentki – kobiety na stanowiskach menedżerskich – wskazały na niedogodności utrudniające im dostęp do sprawowania najwyższych stanowisk. Wśród rozmówczyń istniało przekonanie o różnicach pomiędzy płciami, które wpływają na karierę zawodową kobiet. Jako czynniki różnicujące styl kierowania ze względu na płeć wskazały większą w porównaniu do mężczyzn dbałość o jakość relacji. Ponadto są one świadome istoty pełnionych przez siebie ról oraz potwierdziły uzyskiwanie wysokiego poziomu satysfakcji z wykonywanej pracy.</p>

<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;">Pożądane cechy i umiejętności dobrego przedsiębiorcy mogą się różnić w zależności od organizacji,<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> w którą jest zaangażowany. W przedsiębiorstwach rodzinnych, w których spotykają się co najmniej dwa systemy: rodzina i przedsiębiorstwo – pożądane cechy przedsiębiorcy mogą być zupełnie inne niż w przypadku<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> pozostałych przedsiębiorstw. Głównym celem artykułu było ustalenie, które z tych cech są lepiej postrzegane<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> przez firmy rodzinne, a które – przez firmy nierodzinne. Wyniki pokazują, że dla przedsiębiorców rodzinnych<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> cechy związane z utrzymaniem długoterminowego przetrwania są ważniejsze niż dla firm nierodzinnych.<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> Co więcej, umiejętności, które mogą być przydatne dla rozwoju kapitału społecznego (np. umiejętności<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> negocjacyjne i tworzenie relacji biznesowych), są ważniejsze w firmach nierodzinnych. Ocena wyników<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> uzyskanych w tym badaniu wskazuje, że w celu utrzymania przewagi konkurencyjnej firmy rodzinne nie<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> powinny bagatelizować roli umiejętności społecznych i powinny być bardziej otwarte na podejmowanie<span style="font-family: TimesNewRomanPSMT; font-size: 9pt; color: #231f20; font-style: normal; font-variant: normal;"> ryzyka, ponieważ z czasem może się to okazać jedyną drogą do zapewnienia im przetrwania na rynku.</span></span></span></span></span></span></span></span></span></span>

This article assesses John H. Patterson's influence on the development of sales management and modern understandings of salesmanship. From 1884, when Patterson started the National Cash Register Company, to his death in 1922, the firm dominated its industry. At the heart of the company's success was its sales force. Patterson created an intricate system of management to monitor and train company salesmen. He gave them scripts to memorize and assigned them territory to cover. He held conventions and thematic sales contests, and pressured salesmen to rid their regions of competition. Patterson sought to create a method of sales management that encompassed all aspects of selling, from the calculation of quotas and commission rates to the motivation of discouraged salesmen. While much attention has been paid to efforts to improve the efficiency of production processes, especially those advocated by Frederick W. Taylor, Pattersons work at N.C.R. reveals a contemporary effort to reform methods of distribution.

Holocene prograded coastal sequences at Becher/Rockingham, southern Western Australia, contain a detailed record of sea level over the last 6400 yr. Radiocarbon dating and use of a distinct stratigraphic indicator as a sea-level marker permit reconstruction of sea-level history and suggest that the sea was at least 2.5 m above present datum about 6400 yr B.P. before falling to its present level. No evidence was found for eustatic fluctuations of the scale proposed by R. W. Fairbridge [1961,in“Physics and Chemistry of the Earth” (L. H. Ahrens, F. Press, K. Rankema, and S. K. Runcorn, Eds.), Vol. 4, pp. 99–185, Pergamon, Oxford]. The sea-level record preserved on this coast can be explained by hydro-isostasy, tectonism, or eustasy, acting individually or in concert. Without a fixed reference point or analogous data from other locations, a firm conclusion on which mechanism(s) has(have) operated could not be reached. Published sea-level data from this and other coasts are often insufficiently detailed to compare with this study. Application of the techniques of this study to analogous sedimentary sequences elsewhere will provide data of comparable accuracy that would contribute to a more precise understanding of relative sea-level movements in the late Quaternary.

Ammonia is an indispensable component of modern fertilizers and a key nitrogen source in chemical synthesis, making it one of the highest-volume commodity chemicals.1–3 However, its synthesis via the Haber-Bosch process contributes significantly to global carbon emissions, motivating the development of alternative pathways for ammonia synthesis.4–6 Of many alternative methods, an electrochemical lithium-mediated process is one of the most promising. Since its initial implementations,7–9 novel cell designs10–12 and electrolytes13–15 have greatly improved the selectivity and productivity of lithium-mediated electrochemical ammonia synthesis (LiMEAS), but questions persist regarding the mechanism of nitrogen fixation and the role of lithium in this process (Figure 1a). In particular, many in the literature have alluded to the possible importance of lithium passivation species, commonly known as the solid electrolyte interphase (SEI), but their small length-scale and reactivity make direct observation challenging.11,13,15 In this work, we leveraged a multiscale approach to reveal connections between device-scale performance and nanoscale passivation behavior in LiMEAS. We used four model systems, varying the presence of proton donor (no proton donor or 0.1 M ethanol), and the feed gas (Ar or N2), which allowed us to examine the influence of the two reactive components in LiMEAS which are not usually present for lithium metal electrodeposition in the literature: proton donor and nitrogen. For each model system, we quantified major reaction products (Figure 1b, f). Ammonia and lithium nitride were measured by the salicylate colorimetric assay,16 hydrogen by online gas chromatography (GC), and residual lithium by galvanostatic stripping. We used scanning electron microscopy to observe microscale morphology, and to gain deeper insights into nanoscale surface morphology, we implemented cryo-electron microscopy (cryo-EM) (Figure 1c-d, g-h). Cryo-EM is a powerful technique that enables high-resolution observation of beam-sensitive metallic lithium and SEI materials by holding them at cryogenic temperatures, which preserve their native state.17 In addition to nanoscale morphological information, cryo-EM provided chemical information in the form of selected-area electron diffraction (SAED), energy-dispersive X-ray spectroscopy (EDS), and electron energy loss spectroscopy (EELS), which were paired with X-ray photoelectron spectroscopy (XPS) to develop an understanding of the chemistry of the interphase. Our results indicate that the proton donor governs reactivity toward nitrogen reduction in LiMEAS via its influence on the SEI. In the absence of proton donor, the lithium deposit forms a passivating, mosaic-structured SEI that preserves the deposited lithium, regardless of whether the feed gas is argon or nitrogen (Figure 1e). With the addition of ethanol, the surface changes significantly. The resultant SEI does not passivate the lithium, allowing it to react with nitrogen and other electrolyte components (Figure 1i). This permeable SEI appears to be mosaic in structure, with organic phases dominated by ethanol breakdown products, and its formation is key to the functionality of lithium-mediated ammonia synthesis. These findings can help guide the development of optimal SEIs for selectivity and stability of LiMEAS, and beyond that, offer insights into the characteristics of the lithium SEI at a reactive rather than passivated interface. Figure 1. (a) Schematic of possible lithium reactions. (b) and (f) Faradaic efficiencies of quantified reaction products, with no proton donor (b) and with ethanol present (f). (c-d) and (g-h) Cryo-TEM images of material deposited with no proton donor (c-d), and with ethanol present (g-h). (e) and (i) schematics of surface reactivity, with no proton donor (e) and with ethanol present (i). References J. W. Erisman, M. A. Sutton, J. Galloway, Z. Klimont, and W. Winiwarter, Nat. Geosci., 1, 636–639 (2008). G. R. Maxwell, Synthetic Nitrogen Products, Kluwer Academic Publishers, New York, (2004). FAO, World fertilizer trends and outlook to 2022, (2019). J. G. Chen et al., Science, 360 (2018). G. Soloveichik, Nat. Catal., 2, 377–380 (2019). Z. J. Schiffer and K. Manthiram, Joule, 1, 10–14 (2017). F. Fichter, P. Girard, and H. Erlenmeyer, Helv. Chim. Acta, 13, 1228–1236 (1930). A. Tsuneto, A. Kudo, and T. Sakata, Chem. Lett., 22, 851–854 (1993). A. Tsuneto, A. Kudo, and T. Sakata, J. Electroanal. Chem., 367, 183–188 (1994). N. Lazouski, M. 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Abstract
 In the process of maximizing the value of the company, a conflict of interest between the manager and the shareholders often arises, which is often called an agency problem. This happens because managers prioritize the opposite interests, ownership does not like the personal interests of managers because what managers do will add costs to the company so that it will cause a decrease in corporate profits. Therefore, companies need a corporate monitoring function through external auditors that are used by company managers to reduce agency problems that arise in the company and reduce fraud in the presentation of the company's financial statements. Therefore, this study discusses the factors that can influence the decisions of public accounting firms such as institutional share ownership, managerial stock ownership, largest shareholding, company size, independent commissioners and leverage. The sample in this study consisted of 135 manufacturing companies. Sampling was done by purposive sampling method. The analytical method used is logistic regression analysis using SPSS 20. The conclusion from the results of the analysis in this study is that the largest shareholding has a positive interest in the selection of a public accounting firm. 
 Keywords: Selection of Public Accounting Firm, Independent Commissioner, Institutional Ownership, Managerial Ownership, Largest Share Ownership, Company Size, Leverage.
 
 References:
 Alfian, N., & Suryansyah, A. (2017). "Pengaruh Efektivitas Komite Audit, Ukuran Perusahaan dan Leverage terhadap Pemilihan Auditor Eksternal." Jurnal Akuntansi Dan Investasi, Vol. 2, No. 2, p. 82–93.
 Anggraeni, O. L., & Ghofar, A. (2013). "Pengaruh Struktur Kepemilikan Dan Mekanisme Tata Kelola Korporat Terhadap Pemilihan Auditor Eksternal Berkualitas."
 Arens, A., A., R., J. Elder dan M., S., B. (2014). "Auditing Dan Jasa Assurance", Alih bahasa oleh Heran Wibowo, Jakarta: Penerbit Erlangga
 Cholifah, A. (2011). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal ULTIMA Accounting, Vol. 3, No. 1, p. 46–65.
 Darmadi, S. (2012). "Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market." SSRN Electronic Journal, No. 2, p. 1–42.
 Dewi, C. I. R. S., & Ratnadi, N. M. D. (2014). "Faktor-Faktor Yang Mempengaruhi Pemilihan Kantor Akuntan Publik Pada Industri Manufaktur Di Bursa Efek Indonesia," E-Jurnal Akuntansi Univesitas Udayana Vol. 8.1, p. 187–199.
 Dewi, C. I. R. S., Surya, L. P. L. S., & Suindari, N. M. (2019). "Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)" Vol. 18, No. 1, p. 26–32.
 Eisenhardt, K. M. (1989). "Agency Theory : An Assessment and Review," Vol. 14, No. 1, p. 57–74.
 Fitriyani, N. M. D., & Erawati, N. M. A. (2016). "Good Corporate Governance Dan Karakteristik Perusahaan Pada Pemilihan Auditor Eksternal." E-Jurnal Akuntansi, Vol. 15, No. 1, p. 229–256.
 Ghozali, imam. (2016). "Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23" (Edisi 8). Semarang: Universitas Diponegoro.
 Habeahan, M. S., & Habibi Z, M. R. (2017). "Analisis Mekanisme Corporate Governance dan Tipe Kepemilikan Perusahaan Terhadap Pemilihan Auditor Eksternal." Jurnal Mediasi Unimed, Vol. 6, No. 2, p. 73-93
 Jensen, M. C., & Meckling, W. H. (1976). "Theory of The Firm Manajerial Behaviour, Agency Cost and Ownership structure." Journal of Financial Economics, No. 3, p 305–360.
 Knechel, W. R., Niemi, L., & Sundgren, S. (2008). "Determinants of Auditor Choice: Evidence from a Small Client Market." International Journal of Auditing, Vol. 12, No. 1, p. 65–88.
 Lennox, C. (2005). "Management ownership and audit firm size." Contemporary Accounting Research, Vol. 22, No.1, p. 205–227.
 Maharani, D. (2012). "Analisis Mekanisme Corporate Governance Perusahaan Terhadap Pemilihan Auditor Eksternal", p. 1–34.
 Maharani, D. A., & Pinasti, M. (2018). "Corporate Governance dan Pemilihan Auditor." Vol. 20, No. 3.
 Markali, O. E., & Rudiawarni, F. A. (2012). "Hubungan Mekanisme Corporate Governance dengan Pemilihan Auditor pada Badan Usaha", Vol. 1, No. 1, p. 1–17.
 Murhadi, W. R. (2009). "Good Corporate Governance and Earning Management Practices: An Indonesian Cases".
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 Republik Indonesia (2008). Peraturan Menteri Keuangan, (2008) "Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik"
 Rosita, L., Respati, N. W., & Sondakh, A. G. (2015). "Pengaruh Kepemilikan Asing , Komisaris Independen, Efektivitas Komite Audit, Ukuran Perusahaan dan Leveragge Terhadap Pemilihan Auditor Eksternal." Simposium Nasional Akuntansi Vol. XX, No. 2, p. 1–18.
 Setiawan, A. S., & Karsana, Y. W. (2015). "Faktor Representasi Stock Holder dan Debt Holder Berpengaruh terhadap Keputusan Pemilihan Auditor Berkualitas." Jurnal Akuntansi, Vol. XIX, No. 03, p. 326–339.
 Trisnawati, I. T. A. (2015). "Faktor Determinan Pemilihan Auditor Eksternal Yang Berkualitas." Jurnal Bisnis Dan Akuntansi, Vol. 17, No. 2, p. 112–124.
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Abstract. Some preliminary results about the planetary wave characteristics observed during the first seven months (October 2001-April 2002) of observations over Ascension Island (7.9°S, 14.4°W) are reported in this study. The zonal wind is dominated by the 3–7-day waves, while the meridional component – by the quasi-2-day wave. Two wave events in the zonal wind are studied in detail: a 3–4-day wave observed in the end of October/November and the 3–6-day wave in January/February. The moderate 3- and 3.2-day waves are interpreted as an ultra-fast Kelvin wave, while for the strong 4-day wave we are not able to make a firm decision. The 6-day wave is interpreted as a Doppler-shifted 5-day normal mode, due to its very large vertical wavelength (79km). The quasi-2-day wave seems to be present almost continuously in the meridional wind, but the strongest bursts are observed mainly in December and January. The observed period range is large, from 34 to 68h, with some clustering around 43–44 and 50h. The estimated vertical wavelengths indicate shorter lengths during the equinoxes, in the range of 25-30km, and longer ones, ∼40–50km, in January/February, when the 48-h wave is strongest. Key words. Meteorology and atmospheric dynamics middle atmosphere dynamics, waves and tides)

Lembaga zakat merupakan badan yang mengelola sumber dana zakat yang diterima dari muzakki, baik perorangan maupun badan usaha dimana Penerimaan zakat tersebut sesuai dengan kaidah Islam yang berlaku atau amil yang menerima zakat, baik zakat fitrah maupun zakat harta serta zakat dalam bentuk lainnya. Studi ini menguraikan zakat dan mengkaji lembaga zakat di Indonesia. Metode kajian pustaka digunakan dalam studi ini. Hasil studi ini mengungkapkan bahwa lembaga zakat berperan untuk menerima zakat atau mendistribusikan dana dari Muzakki yang kemudian diberikan kepada Mustahik. REFERENCES Abbas, A. (2020). Does Zakat Signal the Firm Value? An Additional Inference of Mining and Manufacturing Zakatnomics. International Journal of Zakat, 5(1), 55-66. Fadhillah, N. (2018). Zakat, Pajak Dan Prinsip Keadilan Distributif Islam. QIEMA (Qomaruddin Islamic Economy Magazine), 193. Holil. (2019). Lembaga Zakat Dan Peranannya Dalam Ekuitas. jurnal ekonomi islam, 13. Iqbal, M. (2019). Hukum Zakat Dalam Perspektif Hukum Nasional. Jurnal Asy- Syukriyyah, 47-48. K, A. (2015). Model-Model Pengelolaan Zakat. Jurnal hukum islam, 144. Muslich, D. H. (2018, Agustus 6). Baznas. Retrieved januari 21, 2022, from https://baznaskabserang.or.id/dasar-hukum-zakat-peraturan perundang-undangan/:https://baznaskabserang.or.id/dasar-hukum-zakat-peraturan-perundang-undangan/ Priantina, W. F. (2016). Analisis Penguraian Masalah pada Program Zakat Produktif. Jurnal Al-Muzara'ah, 149-150. Syamsul, Y. B. (2019). Model Pengkuran Kinerja Lembaga Zakat di Indonesia. ZISWAF; Jurnal Zakat dan Wakaf (2019, Vol. 6 No. 1), 45.

Lembaga zakat merupakan badan yang mengelola sumber dana zakat yang diterima dari muzakki, baik perorangan maupun badan usaha dimana Penerimaan zakat tersebut sesuai dengan kaidah Islam yang berlaku atau amil yang menerima zakat, baik zakat fitrah maupun zakat harta serta zakat dalam bentuk lainnya. Studi ini menguraikan zakat dan mengkaji lembaga zakat di Indonesia. Metode kajian pustaka digunakan dalam studi ini. Hasil studi ini mengungkapkan bahwa lembaga zakat berperan untuk menerima zakat atau mendistribusikan dana dari Muzakki yang kemudian diberikan kepada Mustahik. REFERENCES Abbas, A. (2020). Does Zakat Signal the Firm Value? An Additional Inference of Mining and Manufacturing Zakatnomics. International Journal of Zakat, 5(1), 55-66. Fadhillah, N. (2018). Zakat, Pajak Dan Prinsip Keadilan Distributif Islam. QIEMA (Qomaruddin Islamic Economy Magazine), 193. Holil. (2019). Lembaga Zakat Dan Peranannya Dalam Ekuitas. jurnal ekonomi islam, 13. Iqbal, M. (2019). Hukum Zakat Dalam Perspektif Hukum Nasional. Jurnal Asy- Syukriyyah, 47-48. K, A. (2015). Model-Model Pengelolaan Zakat. Jurnal hukum islam, 144. Muslich, D. H. (2018, Agustus 6). Baznas. Retrieved januari 21, 2022, from https://baznaskabserang.or.id/dasar-hukum-zakat-peraturan perundang-undangan/:https://baznaskabserang.or.id/dasar-hukum-zakat-peraturan-perundang-undangan/ Priantina, W. F. (2016). Analisis Penguraian Masalah pada Program Zakat Produktif. Jurnal Al-Muzara'ah, 149-150. Syamsul, Y. B. (2019). Model Pengkuran Kinerja Lembaga Zakat di Indonesia. ZISWAF; Jurnal Zakat dan Wakaf (2019, Vol. 6 No. 1), 45.

IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice.
 Keywords:
 Value relevance, Investment property, Firm size, Leverage, Big four.
 References:
 Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41.
 Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113.
 Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113.
 Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4).
 Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117.
 Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31.
 Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27.
 Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1.
 Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market.
 Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46.
 DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199.
 Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21.
 FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0.
 Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644.
 Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing.
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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees.
 Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk.
 References:
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Between 1845 and 1850 Manning, as Archdeacon of Chichester, published four volumes of collected sermons. They are not his only published sermons as an Anglican, but they are the ones with which this article will be concerned. They were published by the firm of William Pickering, whose list included the liturgical works of the Revd. William Maskell, chaplain to the High Church Henry Phillpotts, Bishop of Exeter, sermons by Manning’S nephew, W. H. Anderdon, and reprints of Bishop Wilson’s Sacra Privata and Lancelot Andrewes’ Preces Privatae, as well as Jeremy Taylor, George Herbert and Henry Vaughan. In 1882 as a Catholic Manning claimed that he had never been concerned that his Anglican sermons should be re-issued. ‘£250 was offered to me for an edition of the four volumes of Sermons. But I always refused. I wished my past, while I was in the twilight, to lie dead to me, and I to it.’ Yet, as Purcell points out, in 1865 he had consulted Dr. Bernard Smith in Rome about their re-issue. Smith’s verdict was negative. ‘These were the works of Dr. Manning, a Protestant. They were the fruits of the Anglican not of the Catholic Church.’ He was, nonetheless, impressed. ‘What I admired most in the perusal of these volumes was not the many strong Catholic truths I met with, but that almost Catholic unction of a St. Francis de Sales, or of a St. Teresa, that breathes through them all.’

Tax avoidance is a scheme that aims to minimize the tax burden by taking advantage of loopholes in the tax provisions of a country. Tax avoidance is a practice carried out by individual and corporate taxpayers to reduce the tax burden that must be paid without violating the applicable tax laws. This study aims to analyze the effect of profitability, firm size, leverage and institutional ownership on tax avoidance. This study uses the basic theory : agency theory and compliance theory. The object of the research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during the 2016-2019 period. Researchers conducted descriptive statistical tests, coefficient similarity test (pooling), classical assumption test, multiple linear analysis, and hypothesis testing. The conclusion is that there is sufficient evidence that profitability and firm size have a negative effect on tax avoidance, while there is insufficient evidence that leverage has a positive effect on tax avoidance, and there is not sufficient evidence that institutional ownership has a negative effect on tax avoidance. Key word : profitability, firm size, leverage, institutional ownership, tax avoidance References: Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12 Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15 Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 830–859. https://doi.org/10.24843/EJA.2017.v21.i02.p01 Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613. Ekonomi Bung Hatta. (2020). Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator). https://ekonomi.bunghatta.ac.id/index.php/id/artikel/811-ukuran-perusahaan-pengertian-jenis-kriteria-dan-indikator diakses tanggal 12 Januari 2021 Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Mediasi Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesiatahun 2011 – 2014. Diponegoro Journal of Accounting, 6(2), 31–43. Fitria, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance. Jurnal Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 94–104. http://publikasi.mercubuana.ac.id/index.php/profita/article/view/4315 Gitman, L. J., & Zutter, C. J. (2012). Principles of Managerial Finance, Thirteenth Edition. England : Pearson Education Limited. Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Kushariadi, B., & Putra, R. N. (2018). Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18. https://doi.org/10.22515/jifa.v1i2.1401 Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349 Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1202-1230. https://doi.org/10.24843/eja.2019.v27.i02.p14 Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(2), 1–15. https://doi.org/10.32616/jbr.v1i2.64 Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio pada Tax Avoidance (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2014). E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22025 Putri, A. A., & Lawita, N. F. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Jurnal Akuntansi & Ekonomika, 9(1), 68–75. https://doi.org/10.32795/widyaakuntansi.v1i1.249 Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. 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Financial performance is an achievement achieved by a company that can be seen through financial statements. Financial statements can be used as a control, a source of financial information and a representation of the company's performance. The results of financial statement analysis with various sizes of financial ratios can be used as material for evaluating company performance This study aims to determine the effect of family ownership, institutional ownership, and funding decisions on financial performance as measured by the Piotroski F-Score method. The number of samples in this study were 360 companies from the manufacturing sector with sub-sector basic and chemical industry, various industrial sectors and consumer goods listed on the Indonesia Stock Exchange during the period 2017 - 2019. The results of this study indicate that the data can be pooled for 3 years, all classical assumption tests are met and the results of the regression test show that family ownership > 0.05, institutional ownership and funding decisions < 0.05. So it can be concluded that there is not enough evidence of family ownership to have a positive effect on financial performance. Meanwhile, there is sufficient evidence that institutional ownership and funding decisions have a negative effect on financial performance.
 Keywords: family ownership, institutional ownership, funding decisions, financial performance and Piotroski F-Score.
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In 1252 Geoffrey de Geneville married Matilda de Lacy, the elder coheiress of Meath and Weobley, thereby becoming lord of Trim in Ireland and Ludlow in the Welsh March. By birth, however, this second son of Simon, lord of Joinville, was the lord of Vaucouleurs in Champagne and was thus an ‘exotic’ figure to find involved in late thirteenth-century Ireland. While Geoffrey was not alone in being a landowner in Ireland with continental origins, since he was part of what Robert Bartlett calls the ‘aristocratic diaspora’ — the movement of western European aristocrats from their homelands into new areas where they settled in order to augment their fortunes — he was exceptional in that he was the most successful figure to emerge in Ireland as a result of Henry III’s tendency to invest foreigners from the court circle with lands in outlying areas. This pattern has been described as a policy by H. W. Ridgeway, who saw an intention to secure potentially troublesome border regions as one reason behind Henry’s distribution of peripheral patronage to ‘aliens’; and, indeed, Geoffrey numbered himself among the upright men of different nationalities placed in Ireland by the descendants of Henry II in order to bring the island to the obedience of the English king and to conserve the peace. The success that Geoffrey made of his grant of Trim related to the ‘secure nature’ of that particular lordship. However, that cannot be the whole story. There is no firm evidence that either William de Valence or Geoffrey de Lusignan, Henry III’s half-brothers, or the Savoyard knight Otto de Grandison, members of the Poitevin and Savoyard entourages of Henry III and the Lord Edward and the recipients of grants in the securely held areas of Wexford, Louth and Tipperary respectively, ever visited the lordship of Ireland in spite of their receipt of valuable lands there.

High mortality was noticed in a 10-year-old stand of Pinus pinea in the Alberese area (Grosseto, central Italy, elev. 40 m, 42° 39′ 46″ N, 11° 06′ 25″ E) in July 2010. Aerial symptoms of trees included chlorosis, crown thinning, stunted growth, bark lesions at the stem base with resinous exudations, and extensive necroses of the underlying xylem tissue. Woody roots of two uprooted trees exhibited bark necroses and a high proportion of fine roots was destroyed. Soil around necrotic roots was baited using apple fruits (cv. Gala). After 1 week of incubation at 24°C, typical firm fruit rot developed and small tissue samples were transferred to clarified V8 agar (V8A) amended with 5 ml/l PARPNH and incubated at 24°C. After 7 days, stellate to rosaceous, finely lobed cottony colonies arose that were transferred to FPM medium and incubated at 24°C. Within 7 days, spherical oogonia with a smooth surface and predominantly paragynous antheridia formed; sporadic amphyginous antheridia could be observed. Colony squares (1 cm2) were then placed in filtered and sterilized pond water. After 48 h, ovoid, obpyriform, or clavate, nonpapillate, persistent sporangia with internal nested and extended proliferation were formed. Fifty oogonia and 30 sporangia were measured. The diameter of the 50 spherical oogonia varied from 33.6 to 44.9 μm (avg. 39 μm); dimensions of the 30 sporangia were 42.6 to 59.8 × 28.9 to 47.8 μm (avg. 52.95 × 38.98 μm; 1:b ratio 1.37). The isolate was identified as Phytophthora humicola W. H. Ko & Ann on the basis of colony type, size and morphology of oogonia and sporangia, average length/width ratio of sporangia, the homothallic formation of oogonia (4), and ITS rDNA sequence information (GenBank Accession No. JQ757060). A BLAST search of the ITS sequence of P. humicola isolate B33 revealed a 99% identity with the Phytophthora ITS Clade 6 species P. humicola and P. inundata (2). This latter species could be ruled out, however, since it is self-sterile, whereas our isolate B33 was self-fertile (3). A strain of P. humicola was deposited in the CBS-KNAW Fungal Biodiversity Centre, strain no. CBS129249. Pathogenicity tests were conducted on 10 one-year-old twigs of Pinus pinea. A bark portion was removed aseptically and a V8A disc (0.5 cm diam.) of P. humicola mycelium was placed on the wound. Control twigs (3) received sterile V8A discs. Inoculated and control twigs were incubated at 20°C in the dark. Clearly noticeable necrotic lesions (avg. length 2.2 × 0.68 cm) were observed after 15 days on inoculated twigs. Control twigs showed no symptoms. Reisolations on selective V8-PARPNH-agar confirmed P. humicola as the causal agent. P. humicola is mainly associated with woody horticultural crops (1, 3), while the other taxa grouped with this species in Clade 6 are mainly found in forest and riparian ecosystems (1). These aquatic Phytophthora species normally have a saprophytic lifestyle, but under favourable environmental circumstances can act as opportunistic pathogens, attacking susceptible trees and causing scattered mortality in forest stands and natural ecosystems (3). To our knowledge, this is the first report of P. humicola from a pine stand. It is supposed that the pathogen reached the stand through infected plant material or infested soil introduced into the stand. References: (1) C. M. Brasier et al. Mycol. Res. 107:277, 2003. (2) D. E. L. Cooke et al. Fungal Genet. Biol. 30:17, 2000. (3) T. Jung et al. Persoonia 26:13, 2011. (4) W. H. Ko and P. J. Ann. Mycologia 77:631, 1985.

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value.
 Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector.
 
 References:
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ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite audit, dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum Syariah di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial dan simultan. Melalui pendekatan kuantitatif dengan teknik analisis regresi data panel, hasil penelitian ini menunjukkan bahwa secara parsial, kualitas audit yang dihasilkan KAP Big 4 berpengaruh positif signifikan terhadap kinerja bank umum syariah. Pada variabel komite audit, ukuran komite audit tidak mempengaruhi kinerja bank umum syariah, sedangkan kompetensi dan frekuensi komite audit berpengaruh negatif signifikan terhadap kinerja bank umum syariah. Pada variabel DPS, ukuran dan frekuensi rapat DPS berpengaruh negatif signfikan terhadap kinerja bank umum syariah, sedangkan kompetensi DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Secara simultan, kualitas audit, komite audit, serta DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Penelitian ini diharapkan dapat bermanfaat bagi manajemen perusahaan, sebagai bahan pertimbangan untuk meningkatkan efektivitas peran pengawasan dalam penerapan tata kelola perusahaan agar dapat mewujudkan kinerja perusahaan menjadi lebih baik. Kata Kunci: Kualitas audit, Komite audit, Dewan Pengawas Syariah, Kinerja Bank. ABSTRACT This study aims is to find out the relationship between audit quality, audit committee, and Sharia Supervisory Board (SSB) on the performance of Islamic Commercial Banks in Indonesia in 2015-2020 as proxied by ROA, both partially and simultaneously. Through a quantitative approach with panel data regression analysis techniques, the results of the study show that partially, the audit quality produced by KAP Big 4 has a significant positive effect on the performance of Islamic commercial banks. In the audit committee variable, the size of the audit committee does not affect the performance of Islamic commercial banks, while the competence and frequency of the audit committee have a significant negative effect on the performance of Islamic commercial banks. In the DPS variable, the size and frequency of DPS meetings have a significant negative effect on the performance of Islamic commercial banks, while DPS competence has a significant positive effect on the performance of Islamic commercial banks. Simultaneously, audit quality, audit committee, and DPS have a significant positive effect on the performance of Islamic commercial banks. This research is expected to be useful for company management, as a consideration for increasing the effectiveness of the supervisory role in the implementation of corporate governance in order to realize better company performance. Keywords: Audit Quality, Audit committee, Shariah Supervisory Board, Banks performance. 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Journal of Islamic Accounting and Business Research, 11(1), 70–89. https://doi.org/10.1108/JIABR-05-2017-0069 Khalil, A., & Boulila Taktak, N. (2020). The impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks. Journal of Islamic Accounting and Business Research, 11(9), 1807–1825. https://doi.org/10.1108/JIABR-08-2018-0127 Khan, I., & Zahid, S. N. (2020). The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 483–501. https://doi.org/10.1108/IMEFM-01-2019-0003 Lassoued, M. (2018). Corporate governance and financial stability in Islamic banking. Managerial Finance, 44(5), 524–539. https://doi.org/10.1108/MF-12-2016-0370 Lestari, E., & Murtanto. (2018). Pengaruh efektivitas dewan komisaris, dan komite audit, struktur kepemilikan perusahaan, dan kualitas audit terhadap perataan laba. 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Jakarta: OJK. Ramly, Z., Datuk, N., & Nordin, M. (2018). Dewan pengawasan syariah, independensi dewan, risiko komite dan pengambilan risiko bank syariah di Malaysia. Jurnal Internasional Ekonomi Dan Masalah Keuangan, 8(4), 290–300. Riandi, D., & Siregar, H. . (2011). Pengaruh penerapan good corporate governance terhadap return on asset, net profit margin, dan earning per share pada perusahaan yang terdaftar di corporate governance perception index. Jurnal Ekonom, 14(3), 127–133. Rifan, D. F., & Qintharah, Y. N. (2021). Pengaruh kualitas audit dan BOPO terhadap profitabilitas. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 12(2), 55–68. http://dx.doi.org/10.33558/jrak.v12i2.2966 Rimardhani, H., Hidayat, R. R., & Dwiatmanto, D. (2016). Pengaruh mekanisme good corporate governance terhadap profitabilitas perusahaan (studi pada perusahaan bumn yang terdaftar di BEI Tahun 2012-2014). Jurnal Administrasi Bisnis, 31(1), 167-175. Rivai, V., Basir, S., Sudarto, S., & Veithzal, A. P. 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Skripsi tidak dipublikasikan. Tulungagung: UIN SATU Zraiq, M. A., & Fadzil, F. H. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Scholar Journal of Applied Sciences and Research, 1(5), 39–42.

The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality.
 Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality.
 References:
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Comprehensive indicators of sustainability need to be accessible, useful, and attractive to decision makers and the general public. To this end, we introduce a new aggregation, scaling, and presentation methodology. Called the "The Compass Index of Sustainability", it clusters indicators and assessment scores into four quadrants, based on the metaphor of the compass: N = Nature, E = Economy, S = Society, W = Well-being. The clusters are adapted from the theoretical work of Herman Daly ("Daly's Pyramid") as modified by Donella H. Meadows. In application, the Compass turns a complex indicator set into a series of four performance indices, one for each Compass Point, on a 0–100 scale. Normative decisions based on both scientific and social values determine the conversion formula for each indicator. The four indices can be superaggregated to produce an "Overall Sustainability Index". Once established, the scales provide clear signals about sustainability performance over time compared to an absolute or "ideal" target end-state, rather than the performance of other actors. First applied and publicly released in Orlando, Florida, USA, in July 2000, the compass proved a powerful media communications vehicle in that context, resulting in extensive regional news coverage; and it made a significant strategic impact on regional decision makers, specifically in philanthropy. Versions of the methodology are now being applied in several other US regions, cities, and communities, and other applications are being developed to assess and aggregate corporate sustainability performance as well. The authors believe the Compass Index can also be used as an interface or "add-on" to other indicator systems, such as the emerging Global Reporting Initiative; and as a management tool for comparing performance among variables, identifying priorities, and setting clear improvement targets. This paper describes the theoretical foundations of the Compass Index; the implementation of the first prototype in Orlando, Florida; and the impact of that report on local media and decision makers. It also provides a discussion on problems and challenges associated with the model. Note: The Compass Index of Sustainability, in format and methodology, is the intellectual property of AtKisson, Inc. All rights are reserved. Academic research is encouraged, but commercial use is restricted. Please contact the firm for licensing information.

Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. The result of this research shows that audit fees have a significant positive effect on audit quality. In addition, this study shows that firm size, complexity, and firm size are important determinants that determine audit fee. However, profitability and audit risk have not been proven to explain audit fees.
 Keywords: Audit Quality, Audit Fee, Firm Size, Profitability, Audit Risk, Complexity, Auditor Size
 
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In December 1999, widespread dieback of eggplant (Solanum melongena L., hybrid Mission Bell), grafted onto the interspecific hybrid Beaufort (Lycopersicon esculentum × Lycopersicon hirsutum) and on tomato hybrid Energy, was observed during four rootstock evaluation trials in greenhouses in Sicily, Italy. Dark brown to black, firm but sometimes fissured lesions, 1 to 20 cm long, were observed just above the grafting point. Water-soaked, soft, dark green lesions that turned brown with age were observed on the upper stem. Extensive discoloration of vascular tissues and, in some cases, breakdown of the pith and stem hollowness occurred. Eggplant seedlings, present in the same experimental trials, did not show any symptoms. From symptomatic tissues, numerous bacterial colonies were obtained on nutrient dextrose agar. Bacteria from purified colonies were gram-negative, oxidase-negative, facultatively anaerobic pectolitic on crystal violet pectate agar, which is nonfluorescent on King's B medium. On the basis of biochemical and physiological tests (1), seven of 10 isolates were identified as Pectobacterium carotovorum subsp. carotovorum (Jones 1901) Hauben et al. 1999, comb. nov. (2), and the remaining three were identified as P. carotovorum subsp. atrosepticum (van Hall 1902) Hauben et al. 1999, comb. nov. (2). Four days after prick inoculation of the stems of eggplant and tomato plants, all isolates caused extensive collapse of stems and internal brown discoloration and hollowness, respectively. In a second pathogenicity test, basil leaves of grafted eggplants and eggplant seedlings were either removed or left intact. These plants were then sprayed with bacterial suspensions (108 CFU/ml) of one isolate of each pathogen. Plants were held at 100% relative humidity or in a low-moisture incubator. After 6 days incubation, stem lesions and vascular discoloration, typical of symptoms observed in greenhouses, were observed on plants held at 100% relative humidity. No symptoms were observed in unwounded plants or plants maintained in low relative humidity. Similar symptoms on grafted eggplant have been attributed to physiological disorders (3). To our knowledge, only P. carotovorum subsp. carotovorum has been reported on eggplant as causing fruit rot. References: (1) N. W. Schaad, ed. 1988. Laboratory Guide for Identification of Plant Pathogenic Bacteria, 2nd ed. American Phytopathological Society, St. Paul, MN. (2) L. Hauben et al. Int. J. Syst. Bacteriol. 41:582, 1999. (3) G. Ginoux and H. Laterrot. Rev. Horticole (Paris) 321:49, 1991.

Anthracnose caused by Colletotrichum acutatum J. H. Simmonds was detected in strawberry (Fragaria × ananassa Duch.) for the first time in Norway in 1999. Symptoms were found in greenhouse grown strawberries in the cultivar Korona. Symptoms were typical of strawberry anthracnose: sunken, brown, and firm lesions appeared on maturing fruits. Masses of conidia were produced in acervuli in the center of lesions. The fungus was isolated on acidified potato dextrose agar. Colonies grown on potato dextrose agar (PDA) were pale to mouse gray and became dark greenish to blackish in reverse. Conidia were formed in orange to salmon pink masses in the center of the culture. Conidia in cultures were 16.5 (13.8 to 18.8) × 4.5 (3.8 to 5) μm, and were hyaline, cylindrical, with pointed ends, and aseptate. Setae were never observed in culture or on fruits. The fungus did not form an ascigerous stage in culture. Mycelial growth rate at 25 to 26°C on PDA was 8.1 to 8.4 mm per day. Morphological characters and growth rate were in accordance with previous reports on C. acutatum (1,2). The isolated fungus was confirmed to be C. acutatum by both the International Mycological Institute, Egham, England, and Centraalbureau voor Schimmelcultures, Baarn, the Netherlands. Koch's postulates were fulfilled by inoculating ripe and unripe fruits on strawberry plants with the isolated fungus. Fruits were either sprayed with a conidial suspension (106 conidia per ml) or slightly wounded with a needle that had been dipped in a conidial mass from a pure culture of C. acutatum. Symptoms appeared after 4 days at 20°C, and after 5 days, brown, sunken, circular lesions reached a size of 1 cm in diameter on wounded, ripe fruits. In unripe fruits the lesions developed more slowly, and in unwounded fruits sprayed with a conidial suspension, large, irregular spots developed. Leaves were inoculated by placing a small block of agar at the base of petioles on intact strawberry plants. The tissue underneath the agar was either unwounded or slightly wounded with a needle. After 20 days (at 20 to 25°C) some necrosis developed on both unwounded and wounded petioles. No symptoms were observed in the crown tissue where the inoculated petioles were attached. The fungus was readily reisolated from both fruits and petioles, after which typical morphological characters developed in culture as described above. References: (1) P. S. Gunnell and W. D. Gubler. Mycologia 84:157, 1992. (2) B. J. Smith and L. L. Black. Plant Dis. 74:69, 1990.

The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as “beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God.
 Keywords: responsibility accounting, responsibility center, authority, responsibility, trust, religiosity
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Going Concerned is one of the considerations seen by investors before making an investment. Going concern audit opinion is an audit opinion issued by the auditor to determine whether the entity can maintain its life within a certain period of time. The object of research used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 - 2020. The sample of this study consisted of 44 companies so that the observation data obtained 132 data. The sampling technique used the purposive sampling method. The data analysis method used is the descriptive statistical test, classical assumption test of normality, multicollinearity, autocorrelation, regression model feasibility test, overall model fit test, coefficient of determination test, logistic regression model test, partial model significance test, and simultaneous test with SPSS application. version 25. The conclusion of this study shows that the profitability ratio has a negative effect on going-concern audit opinion. While the ratio of liquidity and solvency has no effect ongoing concern audit opinion. Keywords: Profitability, Liquidity, Solvency, Audit Opinion, Going Concern. References: Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi 9.Semarang: Badan Penerbit Universitas Diponnegoro. Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Yogyakarta : CAPS (Center for Academic Publishing Service). Ikatan Akuntan Indonesia. (2011). PSA 29 Seksi 508: Laporan Auditor Independen Atas Laporan Keuangan. 29, 1–23. Indriyani (Akademi Maritim Nusantara), & Pandasari, T. (Universitas M. P. (2019). Pengaruh Current Ratio Dan Return On Asset (ROA) Terhadap Opini Audit Going Concern Perusahaan Pelayaran Yang Go Publik Periode 2012-2016. Jurnal Manajemen Dan Bisnis media ekonomi, XIX(1), 182–189. Institut Akuntan Publik Indonesia. (2011). PSA No. 30 SA Seksi 341. Standar Profesional Akuntan Publik, 30, 2. Investasi.kontan (2018), Ini yang jadi penyebab Turba alam manunggal (TRUB) didelisting, https://investasi.kontan.co.id/news/ini-yang-jadi-penyebab truba-alam-manunggal-trub-didelisting Irwanto, F., & Tanusdjaja, H. (2020). Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Opini Audit Terkait Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017). Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 298–307. Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics 3. Hal 305-360. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada. Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor dan Disclossure terhadap pemberian Opini Audit Going Concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Anindya. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. Petronela, T. A. (2004). Pertimbangan going concern perusahaan dalam pemberian opini audit. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 1(1996), 46–55. Rahmadona, S., Sukartini, & Djefris, D. (2019). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Akuntansi Dan Manajemen, 14(1), 15–42. Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 1(2), 44–55. Riyadi, T. (2019). Analisis Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas dan Arus Kas Terhadap Opini Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Renaissance, 4(1), 465–478. Sahamok,net (2018), Saham delisting 2018 di BEI, akses 21 Januari 2020, Sartono, Agus. 2010. Menejemen Keuangan Teori dan Aplikasi. Edisi 4. BPFE Yogyakarta Spence, M., 1973. Job market signaling. Quarterly Journal of Economics, 87: 355-374 Wijaya, S., Dewi, K., Monica, M., Tendatio, C., Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 17–38.

Botrytis cinerea Pers. is the causal agent of gray mold and one of the most economically important plant-pathogenic fungi affecting strawberry (Fragaria × ananassa). Control of gray mold mainly depends on the use of site-specific fungicides, including the phenylpyrrole fludioxonil. This fungicide is currently registered in combination with cyprodinil in form of Switch 62.5WG (Syngenta Crop Protection, Greensboro, NC) for gray mold control of small fruits in the United States. In June 2013, strawberries affected with symptoms resembling gray mold were observed despite the application of Switch in one field located in Federalsburg, MD, and one located near Chesnee, SC. Ten single-spore isolates, each from a different fruit, were obtained from each location and confirmed to be B. cinerea using cultural and molecular tools as described previously (3). In vitro sensitivity to fludioxonil (Scholar SC, 20.4% [v/v] active ingredient, Syngenta Crop Protection, Greensboro, NC) was determined using a conidial germination assay as previously described (4). Eight of the 20 isolates (six from Maryland and two from South Carolina) were moderately resistant to fludioxonil, i.e., they grew on medium amended with 0.1 μg/ml fludixonil and showed residual growth at 10 μg/ml (4). The in vitro assay was repeated obtaining the same results. To assess in vivo sensitivity on fungicide-treated fruit, commercially grown strawberries were rinsed with water, dried, and sprayed 4 h prior to inoculation with either water or 2.5 ml/liter of Scholar SC to runoff using a hand mister. Fruit was stab-wounded with a sterile syringe and inoculated with a 30-μl droplet of conidia suspension (106 spores/ml) of either two sensitive or four resistant isolates (two isolates from Maryland and two isolates from South Carolina). Each isolate/treatment combination consisted of 24 mature but still firm strawberry fruit with three 8-fruit replicates. The fruit were kept at 22°C and lesion diameters were measured after 4 days of inoculation. The sensitive isolates developed gray mold symptoms on nontreated (2.5 cm lesion diameter) but not on Scholar SC-treated fruit. The resistant isolates developed gray mold on both, the water-treated control (2.3 cm lesion diameter), and the fungicide-treated fruit (1.8 cm lesion diameter). The experiment was performed twice. To our knowledge this is the first report of fludioxonil resistance in B. cinerea from strawberry fields in Maryland and South Carolina. Resistance to fludioxonil is still rare in the United States and has only been reported in B. cinerea isolates from a Virginia strawberry field (1). The increase in occurrence of resistance to fludioxonil may be a result of increased use of Switch following reports of resistance to other chemical classes in this pathogen in southern strawberry fields (2). References: (1) D. Fernández-Ortuño et al. Plant Dis. 97:848, 2013. (2) D. Fernández-Ortuño et al. Plant Dis. 96:1198, 2012. (3) D. Fernández-Ortuño et al. Plant Dis. 95:1482, 2011. (4) R. W. S. Weber and M. Hahn. J. Plant Dis. Prot. 118:17, 2011.

ABSTRAK Mengetahui pengaruh 3 komponen Intellectual Capital yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan mengetahui pengaruh Rate of Growth of Intellectual Capital (ROGIC)terhadap proporsi pembiayaan bagi hasil bank umum syariah di Indonesia periode 2015-2020 merupakan tujuan dari penelitian ini. Menggunakan regresi data panel serta data sekunder dengan mengumpulkan laporan tahunan bank umum syariah. Memanfaatkan Sampel 9 bank umum syariah yang terdaftar pada OJK dengan diseleksi menggunakan metode purposive sampling. Variabel Intellectual Capital diukur dengan metode Islamic Banking Value Added Intellectual Coefficient (IB-VAIC). Sedangkan untuk variabel proporsi pembiayaan bagi hasil menggunakan pengukuran profit sharing ratio. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) dan Rate of Growth of Intellectual Capital (ROGIC) berpengaruh signifikan terhadap proporsi pembiayaan bagi hasil. Secara parsial, Value Added Capital Employed (VACA) berpengaruh signifikan negatif terhadap proporsi pembiayaan bagi hasil. Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) memiliki pengaruh signifikan dengan arah positif pada proporsi pembiayaan bagi hasil. Rate of Growth of Intellectual Capital (ROGIC) tidak memiliki pengaruh pada proporsi pembiayaan bagi hasil. Kata Kunci: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Proporsi Pembiayaan Bagi Hasil, Bank Umum Syariah. ABSTRACT Find out the effect of 3 components of Intellectual Capital, consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), and find out the effect of the Rate of Growth of Intellectual Capital (ROGIC) on profit-loss sharing financing proportion of Islamic Banks in Indonesia from 2015-2020 is the goal of this research. Using panel data regression and secondary data by collecting the annual reports of Islamic Commercial Banks. Utilizing a sample of 9 Islamic Commercial Banks registered in OJK and selected using a purposive sampling method. The Intellectual Capital was measured by the Islamic Banking Value Added Intellectual Coefficient (IB-VAIC) method. Profit loss sharing financing proportion is measured by the profit sharing ratio. The results of this research showed that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Rate of Growth of Intellectual Capital (ROGIC) had a significant effect on profit-sharing financing proportion. Partially, Value Added Capital Employed (VACA) has a negative significant effect on profit-loss sharing financing proportion. Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have a positive significant effect on profit-loss sharing financing proportion. The rate of Growth of Intellectual Capital (ROGIC) does not affect the profit-sharing financing proportion. Keywords: Intellectual Capital, VACA, VAHU, STVA, ROGIC, Profit Loss Sharing Financing Proportion, Islamic Banks. DAFTAR PUSTAKA Aryee, S., Walumbwa, F. O., Seidu, E. Y. M., & Otaye, L. E. (2016). Developing and leveraging human capital resource to promote service quality: Testing a theory of performance. Journal of Management, 42(2), 480–499. https://doi.org/10.1177/0149206312471394 Ascarya. (2010). The lack of profit-and -loss sharing financing in Indonesia’s. Riebs, 1(1), 70–98. Ascarya, A., & Yumanita, D. (2007). Mencari solusi rendahnya pembiayaan bagi hasil di perbankan syariah Indonesia. Buletin Ekonomi Moneter dan Perbankan, 8(1), 7–43. https://doi.org/10.21098/bemp.v8i1.127 Bayraktaroglu, A. E., Calisir, F., & Baskak, M. (2019). Intellectual capital and firm performance: an extended VAIC model. Journal of Intellectual Capital, 20(3), 406–425. https://doi.org/10.1108/JIC-12-2017-0184 Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85–100. https://doi.org/10.1108/14691930010324188 Buallay, A., Cummings, R., & Hamdan, A. (2019). Intellectual capital efficiency and bank’s performance: A comparative study after the global financial crisis. Pacific Accounting Review, 31(4), 672–694. https://doi.org/10.1108/PAR-04-2019-0039 Cahyani, Y. T. (2017). Urgensi sumber daya insani dalam institusi perbankan syariah. Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah, 1(1), 71–82. https://doi.org/10.33379/jihbiz.v1i1.675 Chen, M. C., Cheng, S. J., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176. https://doi.org/10.1108/14691930510592771 Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505–530. https://doi.org/10.1108/14691931111181706 Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal, 14(4), 356–364. https://doi.org/10.1016/0263-2373(96)00022-9 Febriarna, N., & Suzan, L. (2020). Analisis intellectual capital dengan metode value added intellectual coefficient (Vaic TM) terhadap kinerja keuangan (Studi pada perusahaan sub sektor perdagangan besar barang produksi yang terdaftar di Bursa Efek Indonesia periode 2015-2018) INTELLEC. E-Proceeding of Management, 7(2), 2571–2578. Firer, S., & Mitchell Williams, S. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348–360. https://doi.org/10.1108/14691930310487806 Hejazi, R., Ghanbari, M., & Alipour, M. (2016). Intellectual, human and structural capital effects on firm performance as measured by Tobin’s Q. Knowledge and Process Management, 23(4), 259–273. https://doi.org/10.1002/kpm.1529 Hidayat, S. E., Rafiki, A., & Svyatoslav, S. (2020). Awareness of financial institutions’ employees towards Islamic finance principles in Russia. PSU Research Review, 4(1), 45–60. https://doi.org/10.1108/prr-08-2019-0026 Kim, T., Gon, kim woo, Sa, park simon si, Gyehee, L., & Bonggu, J. (2006). Mapping landscape values. Tourism, 113(November 2012), 101–113. https://doi.org/10.1002/jtr Kurniawan, F. D., & Zulaikha, S. (2020). Determinan kinerja keuangan bank syariah di Indonesia: Perspektif intellectual capital dan pengungkapan. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(10), 1929. https://doi.org/10.20473/vol7iss202010pp1929-1943 Lia, A., & Asep, R. (2020). Pengaruh intellectual capital terhadap kinerja keuangan perusahaan subsektor advertising, printing, dan media. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 5(1), 187–200. Maghfiroh, A. (2021). Analisis pengembangan sumber daya manusia dalam perspektif syariah. Jurnal Ilmiah Ekonomi Islam, 7(1), 403. https://doi.org/10.29040/jiei.v7i1.2138 Nawaz, T., Haniffa, R., & Hudaib, M. (2020). On intellectual capital efficiency and shariah governance in Islamic banking business model. International Journal of Finance and Economics, June, 1–18. https://doi.org/10.1002/ijfe.1986 Ousama, A. A., & Fatima, A. H. (2015). Intellectual capital and financial performance of Islamic banks. International Journal of Learning and Intellectual Capital, 12(1), 1–15. https://doi.org/10.1504/IJLIC.2015.067822 Pulic, A. (2000). VAICTM – An accounting tool for intellectual capital management. International Journal Technology Management, 20(5/6/7/8), 702–714. Pulic, A. (2004). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8(1), 62–68. https://doi.org/10.1108/13683040410524757 Pulic, A., & Bornemann, M. (1997). The physical and intellectual capital of Austrian banks. Retrieved from www.Vaic-on.Net/Download/Papers/Physical% 20and% 20intellectual% 20Capital% 20of% 20Austrain% 20Banks. Htm. Putri, C. S. A., & Nurfauziah, N. (2019). Pengaruh intellectual capital, rate of growth of intellectual capital dan pengungkapannya terhadap kinerja keuangan perusahaan. INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 2(4), 486–504. https://doi.org/10.31842/jurnal-inobis.v2i4.107 Sary Sakinah, I., Sadalia, I., Syahputra Silalahi, A., & Author, C. (2020). The influence of intellectual capital and rate of growth of intellectual capital on financial performance in financial institution sub-sector companies on the Indonesia stock exchange. International Journal of Research and Review, 7(1), 474-479. Seleim, A., & Bontis, N. (2013). National intellectual capital and economic performance: Empirical evidence from developing countries. Knowledge and Process Management, 20(3), 131–140. https://doi.org/10.1002/kpm.1412 Setiawan, M. A. (2014). Pengaruh intellectual capital terhadap kinerja. Jurnal Riset Akuntansi dan Keuangan, 2(1), 251–260. Sirinuch Nimtrakoon. (2015). Intellectual capital, firms’ market The relationship between value and financial performance Empirical evidence from the ASEAN. Journal of Intellectual Capital, 16(3), 587–618. Soetrisno, A., & Lina. (2014). The influence of intellectual capital components towards the company. Jurnal Manajemen, 14(1), 125–140. https://doi.org/10.28932/jmm.v14i1.76 Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 76–95. https://doi.org/10.1108/14691930710715079 Ting, I. W. K., & Lean, H. H. (2009). Intellectual capital performance of financial institutions in Malaysia. Journal of Intellectual Capital, 10(4), 588–599. https://doi.org/10.1108/14691930910996661 Tseng, C. Y., & Goo, Y. J. J. (2005). Intellectual capital and corporate value in an emerging economy: Empirical study of Taiwanese manufacturers. R and D Management, 35(2), 187–201. https://doi.org/10.1111/j.1467-9310.2005.00382.x Ulum, I. (2013). 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RESUMENEl objetivo principal de este trabajo consiste en sacar a la luz elementos que permitan confirmar un sincretismo cristiano-judío inconsciente, no voluntario, en las creencias y prácticas religiosas de los judeoconversos castellanos en el momento de tránsito de la Edad Media a la Moderna. El trabajo se sustenta en la consulta y análisis de numerosos procesos inquisitoriales incoados a judeoconversos castellanos a fines del siglo XV y comienzos del XVI, así como en otra diversa documentación inquisitorial. A través de las fuentes estudiadas es posible detectar rasgos que evidencian una progresiva confusión entre creencias, expresiones y manifestaciones religiosas cristianas y judías, como expresión más patente de que las transferencias religiosas y la aculturación era una realidad a la que en ese tiempo estaban sujetos los conversos, incluso quienes, como los criptojudíos, se aferraban al judaísmo y manifestaban un firme convencimiento en la superioridad de la religión judía sobre la cristiana. La conclusión principal es que esta situación era el reflejo de una realidad en la que, rotas las conexiones con el judaísmo oficial, la “religión” de los criptojudíosse diluía paulatina y progresivamente en el seno del cristianismo.PALABRAS CLAVE: Judeoconversos, Castilla, fines del siglo XV y comienzos del XVI,sincretismo religioso, procesos inquisitoriales.ABSTRACTThe main objective of this study is to identify certain elements that may confirm an unconscious Christian-Jewish syncretism in the religious beliefs and practices of Castilian Conversos in the transition from the Medieval to the Modern Age. The research is based on consultation and analysis of numerous inquisitorial trials of Castilian Conversos at the end Inquisitorial records. The selected sources allow us to discern certain traits that point to a progressive confusion between Christian and Jewish religious beliefs, expressions and manifestations. This is a clear indication that religious transfer and acculturation constituted a reality to which Conversos were exposed. This was the case even among those who, like Crypto-Jews, clung on to Judaism and expressed a firm conviction of the superiority of the Jewish over the Christian religion. The main conclusion is that, once the connections with official Judaism were broken, the religion of the Crypto-Jews slowly but progressively dissolved into the mainstream of Christianity.KEY WORDS: Conversos, Castile, End of the Fifteenth and Early Sixteenth Centuries, Religious Syncretism, Inquisitorial Trials. BIBLIOGRAFÍAAusejo, S., Diccionario de la Biblia, Barcelona, Editorial Herder, 1964.Baer, F., Die Juden im Christlichen Spanien. I/2. Kastilien/Inquisitionakten, Berlín, 1936.Beinart, H., Records of the Trials of the Spanish Inquisition in Ciudad Real, Jerusalem, The Israel National Academy of Sciences and Humanities, 1974-1985, 4 vols.Beinart, H., “A Prophesyng Movement in Cordova in 1499-1502” (en hebreo), en I.F.Baer Memorial Volume, Zion, 44 (1979), pp. 190-200.Beinart, H., “Tenu’at ha-nebi ah Inés be-Puebla de Alcocer u-be Talarrubias we-anusehen sel ayyarot elleh”, en Tarbiz, 51 (1982), pp. 633-658.Beinart, H., Los conversos ante el tribunal de la Inquisición, Barcelona, Riopiedras Ediciones, 1983.Beinart, H., “Conversos of Chillón and Siruela and the Prophecies of Mari Gómez and Inés, the Daughter of Juan Esteban” (en hebreo), en Zion, 48 (1983), pp. 241-272.Beinart, H., “Anuse Alia (Halia) u-tenu’atah sel ha-nebi’ah Inés” (= “Los judeoconversos de Alía y el movimiento de la profetisa Inés”), en Zion, 53/I (1988), pp. 13-52.Bover, J. Mª, S. I., y Cantera Burgos, F., Sagrada Biblia. Versión crítica sobre los textos hebreo y griego, Madrid, Biblioteca de Autores Cristianos, 1961 (6ª ed.).Carrete Parrondo, C., Fontes Iudaeorum Regni Castellae. II. El Tribunal de la Inquisición en el Obispado de Soria (1486-1502), Salamanca, Universidad Pontificia de Salamanca-Universidad de Granada, 1985.Carrete Parrondo, C., Fontes iudaeorum Regni Castellae. III. Proceso inquisitorial contra los Arias Dávila segovianos: un enfrentamiento social entre judíos y conversos, Salamanca, Universidad Pontificia de Salamanca-Universidad de Granada, 1986.Carrete Parrondo, C. y Fraile Conde, C., Fontes Iudaeorum Regni Castellae. IV. Los judeoconversos de Almazán. 1501-1505. Origen familiar de los Laínez, Salamanca, Universidad Pontificia de Salamanca-Universidad de Granada, 1987.Christian, W. A., Jr., Apariciones en Castilla y Cataluña (siglos XIV-XVI), Madrid, Nerea, 1990.Edwards, J., “Elijah and the Inquisition: Messianic Profhecy among Conversos in Spain, C. 1500”, en Nottingham Medieval Studies, 28 (Nottingham University, 1984), pp. 79-94.Garrido Bonaño, M., O.S.B., Curso de Liturgia Romana, Madrid, Biblioteca de Autores Cristianos, 1961.Gitlitz, D. M., Secreto y engaño. La religión de los criptojudíos, Salamanca, Junta de Castilla y León, 2003.Gracia Boix, R., Colección de documentos para la historia de la Inquisición de Córdoba, Córdoba, Publicaciones del Monte de Piedad y Caja de Ahorros de Córdoba, 1982.Le Goff, J., La naissance du Purgatoire, Paris, Gallimard, 1981.Maier, J. y Schäfer, P., Diccionario del judaísmo, Estella, Editorial Verbo Divino, 1996.Rábade Obradó, M. P., “Expresiones de la religiosidad cristiana en los procesos contra los judaizantes del tribunal de Ciudad Real/Toledo, 1483-1507”, En la España Medieval, 13 (1990), pp. 303-330.Rábade Obradó, M. P., “Religiosidad y práctica religiosa entre los conversos castellanos (1483-1507)”, Boletín de la Real Academia de la Historia, tomo CXCIV, Cuaderno I (Enero-Abril, 1997), pp. 83-141.Rábade Obradó, M. P., “La instrucción cristiana de los conversos en la Castilla del siglo XV”, En la España Medieval, 22 (1999), pp. 369-393.Rábade Obradó, M. P., “Herejía y utopía en la Castilla de los Reyes Católicos. Los conversos y la esperanza mesiánica”, en Contreras Contreras, J., Alvar Ezquerra, J. yRábade Obradó, M. P., “Dos voces femeninas en la Castilla del siglo XV: sueños y visiones de los criptojudíos”, en Alvira Cabrer, M. y Díaz Ibáñez, J., Medievo utópico: sueños, ideales y utopías en el mundo imaginario medieval, Madrid, Sílex ediciones, 2011, pp. 53-66.Ruiz Rodríguez, J. I. (coords.), Política y cultura en la época Moderna. (Cambios dinásticos, milenarismos, mesianismos y utopías), Universidad de Alcalá, 2004, pp. 535-544.Scholem. G., The Messianic Idea in Judaism, New York, Schockem, 1971.Trebolle Barrera, J., “Apocalipticismo y mesianismo en el mundo judío”, en Mangas, J. y Montero, S., (Coords.), El Milenarismo. La percepción del tiempo en las culturas antiguas, Madrid, Editorial Complutense, 2001.

Abstract During arterial haemostasis, platelets tether to and translocate on disrupted vascular surface via binding of GPIbα to the VWF A1 domain, which triggers activation signals that induce intracellular Ca2+ release and up-regulate integrin αIIbβ3 binding capacity1,2. Inhibition of this signaling pathway or blockade of αIIbβ3 binding has a devastating impact on platelet firm adhesion and aggregate formation1,3,4. We used a newly developed switch biomembrane force probe (BFP) assay to characterize the cooperativity between GPIbα and αIIbβ3 on single-molecular level. VWF-A1 and fibronectin fragment (FNIII7-10) were separately coated on two different probes, enabling controlled presentation of two ligands in separate space and time (Fig. A). Pulling GPIbα by A1 on the first probe with a durable force activated the discoid platelet (Fig. A, upper panel), as revealed by an intracellular calcium flux. Upon switching to the FNIII7-10-bearing bead, the A1-triggered platelet was interrogated for the activity of its surface αIIbβ3 (Fig. A, lower panel). A 25-pN force of >2s duration on a single GPIbα-A1 bond was found to activate αIIbβ3 into an intermediate affinity state, as reflected by a ~30% adhesion frequency with a FNIII7-10 bead, significantly higher than binding to low affinity αIIbβ3 on platelets without A1-triggering but much lower than binding to high affinity αIIbβ3 on platelets pre-incubated with ADP or thrombin (Fig. B), two strong platelet-activating agonists. This submaximal activation agreed with the previous immuno-staining findings2. αIIbβ3 activation and outside-in signaling require the sequential engagement of talin and Gα13 to β3 cytoplasmic tail, respectively5,6. Blocking Gα13-β3 engagement by a synthetic peptide mP6 (gift from Xiaoping Du, UIC)6 had no effect on FNIII7-10 binding of resting and A1-triggered platelets, but significantly suppressed the FNIII7-10 binding of platelets pre-incubated with ADP or thrombin by lowering their adhesion frequencies to a level comparable with A1-triggered platelets (Fig. B). The control peptide mP6Scr showed no effect on the ADP or thrombin stimulated platelets (Fig. B). In addition to binding affinity, bond lifetimes were measured by force-clamp experiment. Platelets with no treatment, A1 triggering and ADP stimulation formed αIIbβ3-FNIII7-10 (Fig. C) and αIIbβ3-fibrinogen (Fig. D) bonds with short, intermediate and long lifetimes, respectively. Interactions with fibrinogen exhibited catch-slip bonds regardless of the αIIbβ3 affinity state. By comparison, only high affinity αIIbβ3 exhibited a catch-slip bond with FNIII7-10 as slip-only bonds were observed for FNIII7-10 interactions with intermediate and low affinity αIIbβ3. These data suggest the existence of three distinct integrin states that correspond to the three affinities and force-dependent bond lifetime patterns, in which the intermediate state was induced by the GPIbα mechanotransduction (Fig. E). Gα13 engagement was not required for the intermediate state, but necessary for the high affinity state (Fig. E). References: 1. Nesbitt, W. S. et al. The Journal of biological chemistry277, 2965-2972, doi:10.1074/jbc.M110070200 (2002). 2. Kasirer-Friede, A. et al. Blood103, 3403-3411, doi:10.1182/blood-2003-10-3664 (2004). 3. Savage, B., Saldivar, E. & Ruggeri, Z. M. Cell84, 289-297 (1996). 4. Warwick, S. N. et al. Nature Medicine15, doi:10.1038/nm.1955 (2009). 5. Gong, H. et al. Science327, 340-343, doi:10.1126/science.1174779 (2010). 6. Shen, B. et al. Nature503, 131-135, doi:10.1038/nature12613 (2013). Figure 1. Figure 1. Disclosures No relevant conflicts of interest to declare.

Bitter rot of apple is caused by Colletotrichum acutatum and C. gleosporioides and is an economically important disease in the mid-Atlantic and southern regions of the United States (1). However, other Colletotrichum spp. have been found to infect apple and pear fruit in Croatia that include C. fioriniae and C. clavatum (3). The disease is favorable under wet, humid conditions and can occur in the field or during storage causing postharvest decay (2). In February 2013, ‘Nittany’ apples with round, brown, dry, firm lesions having acervuli in concentric rings were observed at a commercial cold storage facility in Pennsylvania. Samples were placed on a paper tray in an 80-count apple box and immediately transported to the lab. Fruit were rinsed with sterile water, and lesions were sprayed with 70% ethanol until runoff. The skin was aseptically removed with a scalpel, and tissue under the lesion was placed onto potato dextrose agar (PDA) petri dishes. Dishes were incubated at 25°C with constant light, and a single-spore isolate was propagated on PDA. Permanent cultures were maintained as PDA slants stored at 4°C in darkness. The isolate was identified as a Colletotrichum sp. based on culture morphology, having light gray mycelium with a pinkish reverse and abundant pin-shaped melanized acervuli oozing pink conidia on PDA. Conidia were fusiform, pointed at one or both ends, one-celled, thin-walled, aseptate, hyaline, and averaged 10.5 μm (7.5 to 20 μm) long and 5.1 μm (5 to 10 μm) wide (n = 50). Genomic DNA was extracted from mycelia and amplified using conventional PCR and gene specific primers for 313 bp of the Histone 3 gene and with ITS4/5 primers for the internal transcribed spacer (ITS) rDNA region. MegaBLAST analysis of both gene sequences showed that our isolate was identical to other Colletotrichum fioriniae sequences in GenBank and was 100% identical to culture-collection C. fioriniae isolate CBS:128517, thus confirming the morphological identification. To prove pathogenicity, Koch's postulates were conducted using organic ‘Gala’ apple fruit that were washed with soap and water, sprayed with 70% ethanol, and wiped dry. The fruit were wounded with a sterile nail to a 3-mm depth, inoculated with 50 μl of a conidial suspension (1 × 104 conidia/ml), and stored at 25°C in 80-count boxes on paper trays for 14 days. Lesion diameter was measured from 10 replicate fruit with a digital micrometer and averaged 31.2 mm (±2.5 mm) over two experiments (n = 20). Water-only controls were symptomless. Artificially inoculated ‘Gala’ apples had identical external and internal symptoms (v-shaped decay pattern when the fruit were cut in half) to those observed on ‘Nittany’ apples that were originally obtained from cold storage. Bitter rot caused by C. fioriniae may become an emerging problem for the pome fruit growing industry in the near future, and may require investigation of new disease management practices to control this fungus. This is the first report of postharvest decay caused by C. fioriniae on apple fruit from cold storage in the United States. References: (1) H. W. Anderson. Diseases of Fruit Crops. McGraw-Hill, New York, 1956. (2) A. R. Biggs et al. Plant Dis. 85:657, 2001. (3) D. Ivic et al. J. Phytopathol. 161:284, 2013.

Taxes are the largest source of state revenue, which is IDR 1,786.4 trillion (82.5%) of the total state revenue of IDR 2,165.1 trillion which is used for public education, health, and infrastructure. However, state revenues experienced a deficit due to the unfulfilled realization of tax revenues. Tax is income for the state, but for companies, tax is a burden that must be paid which reduces the net profit generated. The purpose of this study was to determine the effect of capital intensity, profitability, and financial distress on Tax Avoidance. This study uses secondary data collection techniques with observations through www.idx.co.id, non-probability sampling technique with purposive sampling method. and the analytical method used is multiple linear regression analysis method using SPSS 25.0 program. The results of this study indicate that capital intensity has sufficient evidence of a positive effect on Tax Avoidance. profitability does not have enough evidence of a positive effect on Tax Avoidance. and financial distress does not have enough evidence of a positive effect on Tax Avoidance.
 Keywords: Tax avoidance, Capital intensity. Profitability, Financial distress
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ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dari store image terhadap repurchase intention pada Karita Muslim Square Surabaya yang di mediasi dengan customer satisfaction. Sampel yang digunakan yaitu 131 responden yang pernah melakukan pembelian di Karita Muslim Square Surabaya. Pengujian menggunakan SEM-PLS dengan konstruk pertama yang menunjukkan hasil yang tidak valid, sehingga pengujian dilanjutkan dengan pengujian konstruk kedua dengan mengeliminasi beberapa indikator, sehingga hasil evaluasi menunjukkan bahwa antar variabel dalam konstruk secara langsung memiliki pengaruh yang positif signifikan. Sedangkan secara tidak langsung customer satisfaction menunjukkan hubungan yang positif signifikan dalam memediasi store image terhadap repurchase intention. Sehingga customer satisfaction memiliki peran partial mediation dalam peneltian ini. Penelitian ini diharapkan memiliki manfaat bagi perusahaan terkait maupun sejenis agar mampu melihat segala peluang yang ada disekitar dengan memanfaatkan setiap komponen maupun dimensi citra toko agar dapat dimanfaatkan secara maksimal untuk mencapai tujuan dari tiap-tiap perusahaan. Kata Kunci: Store Image, Customer satisfaction, Repurchase intention, Islamic Retail. ABSTRACT This study aims to determine the role of store image on repurchase intention at Karita Muslim Square Surabaya which is mediated by customer satisfaction. The sample used is 131 respondents who have purchased at Karita Muslim Square Surabaya. The test uses SEM-PLS with the first construct showing invalid results, so the test is continued with the second construct testing by eliminating several indicators, the evaluation results show that the variables in the construct directly have a significant positive effect. Meanwhile, customer satisfaction indirectly shows a significant positive relationship in mediating store image on repurchase intention. So customer satisfaction has a partial mediation role in this research. This research is expected to have benefits for related and similar companies so they are able to see all the opportunities that exist by utilizing every component and dimension of the store image so they can be utilized optimally to achieve the goals of each company. Keywords: Store Image, Customer satisfaction, Repurchase intention, Islamic retail. DAFTAR PUSTAKA Akter, S., & Ashraf, E. (2016). Factors affecting repurchase intention of customers: In the context of retail chain store industry in Bangladesh. European Journal of Business and Management, 8(32), 40–47. Bray, J. (2008). Consumer behaviour theory: Approaches and models. Unpublished Discussion paper. 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Company’s financial health is one of the important factors that must be maintained by the company to maintain the sustainability of its business. The objective of the study is to examine the effect of financial performance and corporate governance on financial health. Financial performance is reflected by three indeps: leverage, liquidity, and profitability. While corporate governance is reflected by managerial ownership, institutional ownership, the proportion of independent commissioners, and the size of audit committee. This study used financial report of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2013-2017. The data was collected by purposive sampling. This study used logistic regression analysis to examine seven of independent variables on financial health. The result indicate leverage and institutional ownership were significant and negatively affected the company’s financial health. While liquidity and profitability were significant and positively affected the company’s financial health.
 
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 Abstrak
 Kesehatan keuangan perusahaan merupakan salah satu faktor penting yang harus dijaga oleh perusahaan untuk mempertahankan keberlanjutan usahanya. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari kinerja keuangan dan tata kelola perusahaan terhadap kondisi kesehatan perusahaan. Kinerja keuangan di cerminkan oleh tiga variabel: leverage, likuiditas, dan profitabilitas. Sedangkan tata kelola perusahaan dicerminkan oleh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, dan ukuran komite audit. Penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2013-2017. Data dikumpulkan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi logistik dan hasil penelitian menemukan bahwa leverage dan kepemilikan institusional berpengaruh secara signifikan dan negatif terhadap kondisi kesehatan keuangan perusahaan yang berarti perusahaan dengan leverage dan kepemilikan institusional tinggi cenderung berada pada kondisi financial distress, sedangkan likuiditas dan profitabilitas berpengaruh signifikan dan positif terhadap kondisi kesehatan keuangan perusahaan yang berarti bahwa perusahaan dengan likuiditas dan profitabilitas tinggi akan cenderung pada kondisi finansial sehat.

Starch quality is one of the most important agronomic traits in rice (Oryza sativa L). In this study, we identified single nucleotide polymorphisms (SNPs) in the Waxy and Alk genes of eight rice varieties and their associations with starch physicochemical properties.vi.e.vamylose content (AC) and gelatinization temperature (GT). Seven Sri Lankan rice varieties, Pachchaperumal, Herathbanda, At 354, Bg 352, Balasuriya, H 6 and Bw 295-5 were detected as high amylose varieties while Nipponbare exhibited low amylose content. In silico analysis of the Waxy gene revealed that all tested Sri Lankan varieties possessed ‘G’ (Wxa allele) instead of ‘T’ in the first intron which could explain varieties with high and intermediate amylose content. All Sri Lankan varieties had ‘A’ instead of ‘C’ in exon 6 of the Waxy gene and this fact was tally with the varieties showing high amylose content. Therefore, possessing the Wxa allele in the first intron and ‘A’ in exon 6 could be used as a molecular marker for the selection of high amylose varieties as validated using several Sri Lankan varieties. All Sri Lankan varieties except, Bw 295-5 exhibited the intermediate type of GT which could not be explained using the so far reported allelic differences in the Alk gene. However, Bw 295-5 which is a low GT variety had two nucleotide polymorphisms in the last exon of the Alk gene, i.e. ‘G’ and ‘TT’ that represent low GT class. Therefore, it can be concluded that sequence variations of Waxy and Alk genes reported in this study are useful in breeding local rice varieties with preferential amylose content and GT class.Key word Alk gene, amylose content, single nucleotide polymorphism, Waxy gene.INTRODUCTIONRice (Oryza sativa L.) is one of the leading food crops of the world. More than half of the world’s population relies on rice as the major daily source of calories and protein (Sartaj and Suraweera, 2005). After grain yield, quality is the most important aspect of rice breeding. Grain size and shape largely determine the market acceptability of rice, while cooking quality is influenced by the properties of starch. In rice grains starch is the major component that primarily controls rice quality. Starch consists of two forms of glucose polymers, relatively unbranched amylose and a highly branched amylopectin. Starch-synthesizing genes may contribute to variation in starch physicochemical properties because they affect the amount and structure of amylose and amylopectin in rice grain (Kharabian-Masouleh et al., 2012). Amylose content (AC), gelatinization temperature (GT) and gel consistency (GC) is the three most important determinants of eating and cooking quality. Amylose content is the ratio of amylose amount present in endosperm to total starch content. Rice varieties are grouped based on their amylose content into waxy (0-2%), very low (3-9%), low (10-19%), intermediate (20-25%), and high (> 25%) (Kongseree and Juliano, 1972). The most widely used method for amylose determination is a colorimetric assay where iodine binds with amylose to produce a blue-purple color, which is measured spectrophotometrically at a single wavelength (620nm). Low amylose content is usually associated with tender, cohesive and glossy cooked rice; while, high amylose content is associated with firm, fluffy and separate grains of cooked rice. The Waxy (Wx) gene, which encodes granule-bound starch synthase I (GBSSI), is the major gene controlling AC in rice (Nakamura, 2002). The Waxy gene is located on chromosome six and various single nucleotide polymorphisms (SNPs) of Wx were found, including a ‘G’ to ‘T’ SNP of the first intron, ‘A’ to ‘C’ SNP of the sixth exon and ‘C’ to ‘T’ SNP of the tenth exon (Larkin and Park, 2003). The ‘AGGTATA’ sequence at the 5’splice-junction coincides with the presence of the Wxa allele, while the ‘AGTTATA’ sequence coincides with the presence of the Wxb allele. Therefore, all intermediate and high amylose cultivars had ‘G’ nucleotide while low amylose cultivars had ‘T’ nucleotide at the putative leader intron 5′ splice site. The cytosine and thymidine (CT) dinucleotide repeats in the 5’- untranslated region (UTR) of the Waxy gene were reported to be a factor associated with AC. However, the relationship between these polymorphisms and amylose contents is not clear. Amylopectin chain length distribution plays a very important role to determine GT in cooked rice. The time required for cooking is determined by the gelatinization temperature of starch. It is important because it affects the texture of cooked rice and it is related to the cooking time of rice. The gelatinization temperature is estimated by the alkali digestibility test. It is measured by the alkali spreading value (ASV). The degree of spreading value of individual milled rice kernels in a weak alkali solution (1.7% KOH) is very closely correlated with gelatinized temperature. According to the ASV, rice varieties may be classified as low (55 to 69°C), intermediate (70 to 74°C) and high (> 74°C) GT classes. In a breeding program ASV is extensively used to estimate the gelatinization temperature. The synthesis of amylopectin is more complex than that of amylose. Polymorphisms in the starch synthase IIa (SSIIa) gene which is recognized as the Alk gene are responsible for the differences in GT in rice (Umemoto and Aoki, 2005; Waters et al., 2006). Two single nucleotide polymorphisms (SNPs) in the last exon of the Alk gene are responsible for the differences in GT in rice. The biochemical analysis clearly showed that the function of the amino acids caused by these two SNPs is essential for SSIIa enzyme activity (Nakamura et al., 2005) and those are ‘G’/‘A’ SNP at 4424 bp position and ‘GC’/‘TT’ SNPs at 4533/4534 bp position with reference to Nipponbare rice genomic sequence. Based on the SNPs, Low SSIIa enzyme activity results in S-type amylopectin, which is enriched in short chains whereas high SSIIa enzyme activity produces L-type amylopectin (Umemoto et al., 2004). Therefore, the combination of ‘G’ at SNP3 and ‘GC’ at SNP4 is required to produce L-type rice starch and this has a higher GT relative to S-type starch. GC is a standard assay that is used in rice improvement programs to determine the texture of softness and firmness in high amylose rice cultivars. Intermediate and low amylose rice usually has soft gel consistency. Sequence variation in exon 10 of the Waxy gene associates with GC (Tran et al., 2011).OBJECTIVES The objectives of this study were to detect polymorphisms in major starch synthesizing genes among several rice cultivars as models and to determine the relationship between their SNP variations and starch physicochemical properties. Also, we analyzed major starch synthesizing gene sequences of several Sri Lankan rice varieties in silico aiming at utilizing this information in rice breeding programs.MATERIALS AND METHODSPlant materials: Seeds of eight Oryza sativa L. accessions were obtained from the Rice Research and Development Institute (RRDI), Bathalagoda, Sri Lanka and Gene Bank of Plant Genetic Resource Center (PGRC), Gannoruwa.Characterization of grain physical parameters: Grain length and width were determined using a vernier caliper. Ten grains from each sample were collected randomly and measured to obtain the average length and width of the milled rice. The average length and width were recorded as their length and width. Based on the length and width of the grains, the milled rice grains were classified into four classes (table 1) according to the method accepted by RRDI Bathalagoda, Sri Lanka.According to the scale L/S – Long Slender, L/M – Long Medium, I/B – Intermediate Bold and S/R –Short RoundAnalysis of amylose content: Initially, rice samples were dehusked and polished prior to milling. Ten whole – milled rice kernels of eight rice samples were ground separately by using mortar and pestle. Amylose content per 100 mg was determined by measuring the blue value of rice varieties as described by Juliano (1971). About 100mg rice sample was shifted into a 100 mL volumetric flask and 1mL of 95% ethanol was added. Then 9mL of 1N NaOH was added and the content was boiled for 20min. at boiling temperature to gelatinize the starch. After cooling the content, the volume was made up to 100mL and 5mL of starch solution was pipetted out into a 100mL volumetric flask. The blue color was developed by adding 1mL of 1N acetic acid and 2 mL of iodine solution (0.2g iodine and 2.0g potassium iodine in 10 mL aqueous solution). Then volume was made up to 100mL with distilled water and the solution was kept for 20min. after shaking. Finally, the absorbance of the solution was measured at 620nm using Spectrophotometer T80 (PG Instruments Limited) as described by Juliano (1971). The standard curve was prepared using 40mg of potato-amylose to calculate the amylose content of rice varieties through absorbance values. Forty mg of potato amylose was put into a 100 mL of volumetric flask and 1ml of 95% ethanol and 9mL of NaOH were added and content was heated for 20min at boiling temperature. After cooling the content volume of the solution was made up to 100mL using distilled water. Then 1mL, 2mL, 3mL, 4mL and 5mL of amylose solution were pipetted out into 100mL flasks. Then 0.2mL, 0.4mL, 0.6mL, 0.8mL and 1mL of 1N acetic acid were added to the flasks respectively. Finally, 2mL of iodine solution was added to each flask and volume was made up to 100mL with distilled water. Solutions were stood up for 20min. after shaking and absorbance values were measured at 620nm. Measured absorbance values were plotted at 620nm against the concentration of anhydrous amylose (mg).Analysis of gelatinization temperature: GT was indirectly measured on rice by the alkali spreading value. Husked and polished seeds per accession were used for the analysis. Selected duplicate sets of six milled grains without cracks of each sample were put into Petri dishes. About 10mL of 1.7% KOH was added and grains were spread in the petri dish to provide enough space. The constant temperature at 30°C was maintained to ensure better reproducibility. After 23hrs, the degree of disintegration was quantified by a standard protocol with a numerical scale of 1–7 (table 2) as reported by Cruz and Khush (2000). As reported by Juliano (2003), GT of rice was determined using the alkaline spreading scale, where 1.0-2.5: High (74-80 °C), 2.6-3.4: High-intermediate (70-74 °C), 3.5-5.4: Intermediate (70-74 °C) and 5.5-7.0 Low: (55-70 °C).Bioinformatics and statistical analysis: The available literature was used to identify the most likely candidate genes associated with rice starch quality and their SNPs of each gene (Hirose et al., 2006; Waters and Henry, 2007; Tran et al., 2011). In all the tested varieties except Bg 352 and At 354, the DNA sequence of each gene was retrieved from the Rice SNP Seek database (http://snp-seek.irri.org/). The gene sequences of At 354 and Bg 352 were obtained from the National Research Council 16-016 project, Wayamba University of Sri Lanka. Multiple sequence alignment was conducted for the DNA sequence using Clustal Omegavsoftware (https://www.ebi.ac.uk/Tools/msa/clustalo/). Starch physiochemical data obtained were subjected to a one-way analysis of variance (ANOVA) followed by Duncan’s New Multiple Range Test (DNMRT) to determine the statistical differences among varieties at the significance level of p ≤ 0.05. Statistical analysis was done using SAS version 9.1 (SAS, 2004).ESULTS AND DISCUSSION: Physical properties of rice grains: Physical properties such as length, width, size, shape and pericarp color of rice grains obtained from eight different rice varieties are given in table 3. Classification of rice grains was carried out, according to their sizes and shapes based on Juliano (1985). The size of the rice grains was determined as per grain length while grain shape was determined by means of length and width ratio of the rice kernel. In the local market, rice is classified as Samba (short grain), Nadu (intermediate grain) and Kora (long/medium) based on the size of the grain (Pathiraje et al., 2010). Lengths of rice kernels were varied from 5.58 to 6.725 mm for all varieties. The highest grain length and width were given by At 354 and Pachchaperumal respectively. The varieties, Bw 295-5 and H 6 showed a length: width ratio over 3 which is considered as slender in grain shape. Bw 295-5, H 6, At 354, Bg 352 and Nipponbare possessed white pericarp and others possessed red pericarp.Relationship between amylose content and SNPs variation of waxy loci in selected varieties: Amylose content was measured in seven Sri Lankan rice varieties and one exotic rice variety. Amylose content of the evaluated varieties varied significantly with p ≤ 0.05 with the lowest of 15.11% and highest of 28.63% which were found in Nipponbare and Bw 295-5, respectively (table 4). The majority of the evaluated varieties fell into the high AC category (between 25-28%). Only Nipponbare could be clearly categorized under the low amylose group (table 4). The amylose content of Bg 352, Pachchaperumal and Herathbanda have already been determined by early studies of Rebeira et al. (2014) and Fernando et al. (2015). Most of the data obtained in the present experiment has agreed with the results of previous studies. Major genes such as Waxy and their functional SNPs have a major influence on amylose in rice (Nakamura et al., 2005). Accordingly, single nucleotide polymorphism, ‘G’/‘T’, at the 5’ leader intron splice site of the GBSSI has explained the variation in amylose content of varieties. Accordingly, high and intermediate amylose varieties have ‘AGGTATA’ while low amylose varieties have the sequence ‘AGTTATA’, which might lead to a decrease in the splicing efficiency. Therefore, the GBSSI activity of Nipponbare might be considerably weak and resulted in starch with low amylose content. Hence, producing ‘G’/‘T’ polymorphism clearly differentiates low amylose rice varieties, as reported by Nakamura et al. (2005). In GBSSI, Larkin and Park (2003) identified an ‘A’/‘C’ polymorphism in exon 6 and a ‘C’/‘T’ polymorphism in exon 10 which resulted in non- synonymous amino acid change. Chen et al. (2008) reported that the non-synonymous ‘A’/‘C’ SNP at exon 6 had the highest possible impact on GBSSI. Accordingly, the ‘A’/‘C’ polymorphism in exon 6 causes a tyrosine/serine amino acid substitution while the ‘C’/‘T’ polymorphism in exon 10 causes a serine/proline amino acid substitution. In view of this information, there is a relationship between the polymorphism detected by in silico analysis and amylose content obtained from our experiment. Out of the eight tested rice varieties, only one variety, Nipponbare was categorized as low amylose variety (10-19%) and it exhibited ‘T’ nucleotide at the intron splice site (table 4; figure 1). Varieties such as Pachchaperumal, Balasuriya, Bw 295-5, H 6, Herathbanda, At 354 and Bg 352 which contained high amylose (> 25%), had ‘G’ and ‘A’ nucleotides at intron splice site and exon 6 respectively (table 4; figure 1). The predominant allelic pattern of intron splice site and exon 6 are different in varieties containing intermediate amylose content (20-25%) which showed ‘G’ and ‘C’ nucleotides respectively. Of these selected rice varieties, none of the intermediate type amylose variety was found.Relationship between gel consistency and SNPs variation in Waxy loci: In this study, GC data of Herathbanda, Hondarawalu, Kuruluthuda, Pachchaperumal and Bg 352 were obtained from Fernando et al. (2015). The results of Tran et al. (2011) showed that the exon 10 ‘C’/‘T’ SNP of Wx has mainly affected GC. Accordingly, rice with a ‘C’ at exon 10 had soft and viscous gels once cooked. However, a sample with a ‘T’ had short and firm gels. In this study, Herathbanda, Hondarawalu, Kuruluthuda and Pachchaperumal had ‘C’ nucleotide and Bg 352 had ‘T’ nucleotide in exon 10 (table 5; figure 2). However, ‘C’/‘T’ substitution analysis could not be used to explain the GC of tested varieties.Relationship between gelatinized temperature and SNPs variation of Alk loci in selected rice varieties: Although there were differences in the scores, the degree of disintegration of all samples was saturated at 23 hrs. Most of the selected rice varieties showed the intermediate disintegration score. Varieties, Pachchaperumal, Balasuriya, H 6, Herathbanda, At 354 and Bg 352 were categorized into intermediate GT class (70–74°C) as indicated by an alkali spreading (AS) value of 5 (table 6; figure 3). Nipponbare and Bw 295-5 showed the highest disintegration score indicating the dispersion of all grains. Hence these varieties were categorized into low GT class (55-69°C) as indicated by an AS value of 6 (table 6; figure 3). However, high GT class rice varieties (> 74°C) were not found in the tested samples. Chromosomal mutation within the Alk gene has led to a number of single nucleotide polymorphisms (SNPs). Umemoto et al. (2004) identified four SNPs in Alk gene. Thus, SNP3 and SNP4 may be important genetic polymorphisms that are associated with GT class. According to the SNP3 and SNP4, eight rice varieties could be classified into either high GT or low GT types. If there is ‘A’ instead of ‘G’ at 4424 bp position of Alk gene with reference to Nipponbare rice genomic sequence, it codes methionine instead of valine amino acid residue in SSIIa, whilst two adjacent SNPs at bases 4533 and 4534 code for either leucine (‘GC’) or phenylalanine (‘TT’). Rice varieties with high GT starch had a combination of valine and leucine at these residues. Rice varieties with low GT starch had a combination of either methionine and leucine or valine and phenylalanine at these same residues. Nipponbare carried the ‘A’ and ‘GC’ nucleotides, while Bw 295-5 carried the ‘G’ and ‘TT’ nucleotides. Hence these varieties were classified into low GT class. Varieties such as Pachchaperumal, Balasuriya, H 6, Herathbanda, At 354 and Bg 352 carried ‘G’ and ‘GC’ nucleotides and these varieties were classified into high GT rice varieties. However, intermediate GT status could not be determined by SNP3 and SNP4 mutation of Alk gene (table 6; figure 4).In silico analysis of the polymorphisms in GBSSI gene and Alk genes of rice varieties retrieved from Rice-SNP-database: In this study, GBSSI gene and Alk gene were compared with the sequences retrieved from the Rice-SNP-Seek database to validate the SNPs further. As previously reported by Ayres et al. (1997), all low amylose varieties had the sequence ‘AGTTATA’ in exon 1. In agreement with preliminary work done by Larkin and Park (2003), all of the intermediate amylose varieties have the allelic pattern of GCC. All of the high amylose varieties have either the GAC or GAT allele of GBSSI. Among 42 rice accessions with the Sri Lankan pedigree, four allelic patterns were found; TAC, GCC, GAC and GAT (table 7). In this allelic pattern, the first letter corresponds to the ‘G’/‘T’ polymorphism in 5’ leader intron splice-junction, the second letter corresponds to the ‘A’/‘C’ polymorphism in exon 6 and the third letter corresponds to the ‘C’/‘T’ polymorphism in exon10 of Waxy gene. Analysis of the ‘G’/‘T’ polymorphism in the Wx locus showed that 41 rice cultivars shared the same ‘AGGTATA’ sequence at the 5’ leader intron splice-junction. But only 1 rice cultivar, Puttu nellu was found with ‘T’ nucleotide in intron1/exon1 junction site, which could be categorized as a low amylose variety (table 7). As discussed above, varieties with an intermediate level of apparent amylose could be reliably distinguished from those with higher apparent amylose based on a SNP in exon 6. Hence, only three rice varieties Nalumoolai Karuppan, Pannithi and Godawel with ‘C’ nucleotide in exon 6 exhibited the possibility of containing intermediate amylose content (table 7). High activity of GBSSI produces high amylose content leading to a non-waxy, non-sticky or non-glutinous phenotype. Therefore, according to the in silico genotypic results, rest of the 38 rice varieties may produce high amylose content in the endosperm (table 7). Proving this phenomenon. Abeysekera et al. (2017) has reported that usually, most of Sri Lankan rice varieties contain high amylose content. Targeted sequence analysis of exon 8 of the Alk gene in 42 different rice cultivars were found with three SNP polymorphisms that resulted in a changed amino acid sequence and, of these three SNPs, two SNPs were reported to be correlated with possible GT differences. Accordingly, Puttu nellu and 3210 rice varieties carried the ‘G’ and ‘TT’ nucleotides in SNP3 and SNP4 respectively (table 7). Hence these varieties can be classified into low GT class and except these two; other rice varieties carried the ‘G’ and ‘GC’ nucleotides in SNP3 and SNP4 respectively. Therefore, those varieties can possibly be classified into high GT rice varieties (table 7). However, further experiments are necessary to check the phenotypic variations for grain amylose content and GT class of in silico analyzed rice varieties. CONCLUSION Present results revealed the relationship between SNPs variation at Waxy loci and the amylose content of selected rice varieties. Accordingly, Pachchaperumal, At 354, Bg 352, Herathbanda, H 6, Balasuriya and Bw 295-5 with high amylose content had ‘G’ instead of ‘T’ in the first intron exhibiting the presence of Wxa allele with reference to Nipponbare which had low amylose content. Also all tested varieties had ‘A’ in exon 6 of the Waxy gene. Thus present findings i.e. presence of Wxa allele and SNP ‘A’ in exon 6 could be used as a potential molecular marker for the selection of high amylose varieties. In addition, Bw 295-5 which is a low GT variety, had two SNPs variations in the last exon of the Alk gene i.e. ‘G’ and ‘TT’ which is likely to be used to represent low GT class. Accordingly, sequence variations identified in Waxy and Alk genes could be utilized in the future rice breeding programs for the development of varieties with preferential amylose content and GT class.ACKNOWLEDGMENTSDirector and staff of the Gene Bank, Plant Genetic Resources Center, Gannoruwa are acknowledged for giving rice accessions.CONFLICT OF INTERESTAuthors have no conflict of interest.REFERENCESAbeysekera, W., G. Premakumara, A. Bentota and D. S. Abeysiriwardena, 2017. Grain amylose content and its stability over seasons in a selected set of rice varieties grown in Sri Lanka. Journal of agricultural sciences Sri Lanka, 12(1): 43-50.Ayres, N., A. McClung, P. Larkin, H. Bligh, C. Jones and W. Park, 1997. Microsatellites and a single-nucleotide polymorphism differentiate apparentamylose classes in an extended pedigree of us rice germ plasm. Theoretical applied genetics, 94(6-7): 773-781.Chen, M.-H., C. Bergman, S. Pinson and R. Fjellstrom, 2008. 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O objetivo principal desta pesquisa foi avaliar a capacidade de absorção do conhecimento organizacional, tendo como uma das suas dimensões a comunicação com o ambiente externo. Foi desenvolvida uma pesquisa de caráter quantitativo com cem empresas pertencentes aos setores de comércio e de serviços, localizadas na cidade de Palmas, TO. O questionário aplicado envolveu a utilização de uma escala da capacidade de absorção do conhecimento, desenvolvida por Matusik e Heeley (2005). Os autores avaliam que a capacidade de absorção é composta de múltiplas dimensões: 1) relação da empresa com seu ambiente externo, 2) a estrutura, as rotinas de conhecimentos, e o grupo principal de criação de valor e, 3) absorção de habilidades individuais. Os resultados demonstraram que as empresas pesquisadas possuíam alto grau de predominância de relacionamento com o ambiente.Palavras-chave: Capacidade de Absorção do Conhecimento; Conhecimento; Comunicação com o ambiente externo. ABSTRACTThe main objective of this research was to evaluate the absorption capacity of organizational knowledge, having as one of its dimensions communication with the external environment. One quantitative study with a hundred companies belonging to the trade and service sectors has been developed, located in the city of Palmas, TO. The questionnaire involved the use of a range of absorption capacity of the knowledge developed by Matusik and Heeley (2005). The authors estimate that the absorption capacity is made up of multiple dimensions: 1) the company's relationship with its external environment, 2) the structure, routines of knowledge, and the main group of value creation and, 3) absorption of individual skills . The results showed that the surveyed enterprises had a high degree of dominance relationship with the environment.Keywords: Absorption Capacity of Knowledge; Knowledge; Communication with the external environment. RESUMENEl principal objetivo de esta investigación fue evaluar la capacidad de absorción de conocimiento organizacional, teniendo como una de sus dimensiones de comunicación con el ambiente externo. Un estudio cuantitativo con un centenar de empresas pertenecientes a los sectores de comercio y servicios se ha desarrollado, que se encuentra en la ciudad de Palmas, TO. El cuestionario implicó el uso de una gama de capacidad de absorción del conocimiento desarrollado por Matusik y Heeley (2005). Los autores estiman que la capacidad de absorción se compone de múltiples dimensiones: 1) la relación de la empresa con su entorno externo, 2) la estructura, las rutinas de conocimiento, y el grupo principal de la creación de valor y, 3) la absorción de las capacidades individuales . 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ABSTRAKPenelitian ini dilakukan untuk melihat bagaimana pengaruh dari Return on Equity, Price to Book Value, Earning Per Share,dan Debt to Equity Ratio terhadap return saham syariah serta untuk melihat reaksi pasar modal dari sebelum dan sesudah diumumkannya kasus pertama Covid-19 di Indonesia. Analisis data yang digunakan dalam penelitian ini adalah metode data panel dengan fixed effect model sebagai model terbaiknya, penelitian ini menggunakan data sekunder dengan runtun waktu 2016Q1-2020Q4. Hasil pengujian dengan fixed effect model menunjukkan adanya pengaruh, yaitu secara simultan variabel ROE, PBV, EPS, dan DER memiliki pengaruh terhadap return saham syariah. Sementara secara parsial hanya variabel PBV dan EPS yang berpengaruh terhadap return saham syariah sedangkan ROE dan DER tidak berpengaruh terhadap return saham syariah. Dalam penelitian ini juga menunjukkan bahwa terdapat abnormal return setelah pengumuman Covid-19 pertama kali diumumkan di Indonesia. Hasil penelitian ini diharapkan dapat memberikan manfaat dan gambaran bagi investor untuk menentukan strategi dan pengambilan keputusan investasi di pasar modal syariah pada masa pandemi. Kata Kunci: ROE, PBV, EPS, DER, Covid-19. ABSTRACTThis study was conducted to see the effect of Return on Equity, Price to Book Value, Earning Per Share, and Debt to Equity Ratio on Islamic stock market returns to see the reaction of the capital market before and after the announcement of the first Covid-19 in Indonesia. This study uses the panel data method with the fixed effect model as the best model, this study uses secondary data with the 2016Q1-2020Q4 time series. The test results with the fixed effect model show that there is an effect, namely the ROE, PBV, EPS, and DER variables simultaneously have an effect on returns sharia stock. While partially, only PBV and EPS variables have an effect on returns Islamic stock, while ROE and DER have no effect on returns Islamic stock. This study also shows that there are abnormal returns after the announcement of Covid-19 was first announced in Indonesia. The results of this study are expected to provide benefits and description for investors in determining strategies and making investment decisions in the Islamic capital market during the pandemic.Keywords: ROE, PBV, EPS, DER, Covid-19. DAFTAR PUSTAKAAdyatmika, I. G. P., & Wiksuana, I. G. B. (2018). Pengaruh inflasi dan leverage terhadap profitabilitas dan return saham pada perusahaan manufaktur di bursa efek Indonesia. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 3, 615. https://doi.org/10.24843/eeb.2018.v07.i03.p01Andansari, N. A., Raharjo, K., & Andini, R. (2016). 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ABSTRACT This research aimed to compare BRIS stock performance before and after the merger. The research method was comparative quantitative that is by comparing the data used to determine differences in variables from two different groups or from the same variable in different time periods. The population and sample for this study are monthly reports of Price to Book Value, Earning per Share, Return on Equity, Debt to Equity Ratio, and Price Earning Ratio from BRIS for the period January 2020-January 2022 so that a total sample of 25 is obtained. The data analysis were the normality test and the Wilcoxon test. The requirement to carry out this test is the data normality test which functions to measure whether the data is normally distributed or not. Meanwhile, the Wilcoxon test is a non-parametric test to measure the significance of differences between two groups of paired data or similar data but at different times. This study found that stock performance as measured by PBV and EPS showed differences in performance before and after the merger. Whereas ROE, DER, PER there is no difference in stock performance before and after the merger. With this research, it can be used reference for investors to choose an analytical method as a decisive step in investing. For company owners, this research can be used as a consideration when merging. Keywords: Stock performance, BRIS, Merger, Islamic banking. ABSTRAK Penelitian ini bertujuan untuk membandingkan kinerja saham BRIS sebelum dan setelah merger. Metode yang digunakan dalam penelitian ini adalah kuantitatif komparatif yakni dengan membandingkan data-data yang digunakan untuk mengetahui perbedaan variabel dari dua kelompok berbeda ataupun dari variabel yang sama dalam jangka waktu yang berbeda. Untuk teknik pengambilan data menggunakan teknik pengambilan data dokumentasi. Pada penelitian ini menggunakan populasi dan sampel laporan bulanan Price to Book Value, Earning per Share, Return on Equity, Debt to Equity Ratio, dan Price Earning Ratio dari BRIS dengan jangka waktu Januari 2020-Januari 2022 sehingga mendapatkan total sampel 25 sampel. Untuk menguji hipotesis teknik pengujian data yang dilakukan yakni uji normalitas dan uji Wilcoxon. Syarat untuk melakukan pengujian ini yakni uji normalitas data yang berfungsi untuk mengukur apakah data berdistribusi normal atau tidak normal. Sedangkan uji Wilcoxon adalah pengujian non-parametris untuk mengukur signifikansi perbedaan dua kelompok data berpasangan ataupun data sejenis tetapi berbeda waktu. Penelitian ini mendapatkan hasil bahwa kinerja saham yang diukur melalui proksi Price to Book Value dan Earning per Share terdapat adanya perbedaan kinerja sebelum dan setelah merger. Sedangkan pada proksi Return on Equity, Debt to Equity Ratio, dan Price Earning Ratio tidak terdapat adanya perbedaan kinerja saham sebelum dan setelah merger. Dengan adanya penelitian ini dapat menjadi referensi bagi investor untuk memilih metode analisis sebagai langkah untuk menentukan dalam menanam modal. Bagi pemilik perusahaan dengan adanya penelitian ini dapat digunakan sebagai pertimbangan ketika akan melakukan merger. Kata Kunci: Kinerja saham, BRIS, Merger, perbankan syariah. DAFTAR PUSTAKA Adawiyah, A. R., & Lisiantara, G. A. (2022). Pengaruh pandemi covid-19 terhadap kinerja keuangan perbankan. Jurnal Ilmiah Komputer Akuntansi, 15(2), 465–474. https://doi.org/10.51903/kompak.v15i2.834 Alfi. (2020). Aset perbankan syariah tetap bertumbuh di tengah pandemi. Retrieved from https://finansial.bisnis.com/read/20200923/231/1295698/aset-perbankan-syariah-tetap-bertumbuh-di-tengah-pandemi Amalia. (2022). Kinerja keuangan PT. 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Jurnal Manajemen Dan Agribisnis, 14(2), 92–102. https://doi.org/10.17358/jma.14.2.92 Musdalifah, A., Sri, M., & Maryam, N. (2015). Manajemen investasi fundamental, teknikal, perilaku investor dan return saham. Deepublish. Muslimawati, N. (2022). BSI catat laba bersih Rp 2,1 T di Semester I 2022, Dirut: Berkah Merger. Kumparan Bisnis. Retrieved from https://kumparan.com/kumparanbisnis/bsi-catat-laba-bersih-rp-2-1-t-di-semester-i-2022-dirut-berkah-merger-1ywlrzWxsDI/full Nissa, I. K. (2022). Analisis dampak merger perbankan syariah BUMN pada laba bersih terhadap kinerja keuangan. Jurnal Ilmiah Ekonomi Islam, 8(1), 39-4017. https://doi.org/10.29040/jiei.v8i1.4300 Nurpiana, I., Permana, A., Kosim, B. (2022). Perbedaan kinerja saham indonesia sebelum dan selama masa pandemi covid-19. MOTIVASI: Jurnal Manajemen Dan Bisnis, 7(1), 31–41. https://doi.org/10.32502/mti.v7i1.4516 Prasetyo, H., Julianto, W., & Laela Ermaya, H. N. (2020). 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The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is.
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ABSTRACT Islamic banking is undoubtedly faced with several potential financing risks, with the three largest financing contracts (Mudharaba, Musharaka, and Murabaha) that reduce the financial performance of Islamic banks. The potential risk is strengthened if the stability of national economic growth is contracted. Therefore, this research aims to investigate the impact of Mudharaba, Musharaka, and Murabaha financing on Financing Risk moderated by the business cycle and the relationship between Financing Risk and the Financial Performance of Islamic Commercial Banks. The sample of this study was 12 Islamic Commercial Banks in Indonesia during the period 2017-2021. The Data were then analyzed using the technique of Moderated Regression Analysis (MRA). Researchers found that Musharaka financing has a significant positive effect on Financing Risk, Mudharaba and Murabaha Financing has an insignificant effect on Financing Risk, and Financing Risk has a significant negative effect on Financial Performance. The Business Cycle does not moderate the Financing of Mudharaba, Musharakah, and Murabaha on Financing Risk. The results can encourage the Islamic Commercial Bank to evaluate the distribution strategy of Musharaka financing, optimize the distribution of Mudharaba and Murabaha financing, and prepare financing strategies that do not depend on macroeconomic conditions. Keywords: Financing Risk, Financing, Business Cycle, Financial Performance. ABSTRAK Perbankan syariah dengan tiga akad pembiayaan terbesar (Mudharaba, Musharaka, dan Murabaha) dihadapkan pada sejumlah potensi risiko pembiayaan yang menurunkan kinerja keuangan Bank Syariah. Potensi risiko tersebut menguat jika stabilitas pertumbuhan ekonomi nasional juga terganggu atau mengalami kontraksi. Oleh karena itu, penelitian ini hendak mengkaji pengaruh Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembayaran dengan dimoderasi oleh Siklus Bisnis, dan sekaligus menguji hubungan antara Risiko Pembayaran dan Kinerja Keuangan Bank Syariah. Sampel penelitian ini adalah 12 Islamic Commercial Bank di Indonesia selama periode 2017-2021. Data tersebut kemudian dianalisis dengan menggunakan teknik Moderated Regression Analysis (MRA). Peneliti menemukan bahwa Pembiayaan Musharaka berpengaruh positif signifikan terhadap Risiko Pembiayaan, Pembiayaan Mudharaba dan Murabaha tidak berpengaruh signifikan terhadap Risiko Pembiayaan, dan Risiko Pembiayaan berpengaruh negatif signifikan terhadap Kinerja Keuangan. Adapun Siklus Bisnis tidak dapat memoderasi Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembiayaan. Hasil penelitian ini dapat menjadi evaluasi bagi Islamic Commercial Bank agar dapat mengevaluasi strategi penyaluran pembiayaan Musharaka, mengoptimalkan penyaluran pembiayaan Mudharaba dan Murabaha, dan mempersiapkan strategi pembiayaan yang tidak bergantung pada kondisi makro ekonomi. Kata Kunci: Risiko Pembiayaan, Pembiayaan, Siklus Bisnis, Kinerja Keuangan. REFERENCES Abdillah, W., & Hartono, J. (2015). Partial least square (PLS) alternatif structural equation modelling (SEM) dalam penelitian bisnis. CV. Andi Offset. Abdul-rahman, A., & Nor, S. M. (2016). Challenges of profit-and-loss sharing financing in Malaysian Islamic banking. Malaysian Journal of Society and Space 12, 2(2), 39–46. Adzimatinur, F., & Manalu, V. G. (2020). The impact of mudharabah and musharakah based financing to credit risk. 1st Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking, 127–134. Aiyubbi, D. E., Widarjono, A., & Amir, N. (2022). 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ABSTRAK Penelitian ini mempunyai tujuan yaitu ingin menganalisis apakah terdapat indikasi window dressing dalam laporan keuangan dilihat dari nilai cash holding, financial leverage dan nilai perusahaan pada sektor energi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) Bursa Efek Indonesia selama periode 2017-2020. Metode penelitian yang diterapkan yakni uji Beda t-test menggunakan uji Mann Whitney. Sampel yang dipakai ada 22 perusahaan sektor energi di ISSI BEI untuk rentang waktu 2017 triwulan pertama sampai 2020 triwulan keempat. Berdasarkan hasil analisa dalam riset ini membuktikan kalau tidak ada perbedaan nilai cash holding, financial leverage serta nilai perusahaan pada triwulan IV terhadap nilai dalam triwulan I, triwuulan II serta triwulan III. Hal ini mengidentifikasi bahwa perusahaan tidak mengindikasikan gejala window dressing. Sehingga dapat ditarik kesimpulan bahwa beberapa perusahaan di sektor energi yang tertera di ISSI BEI pada tahun 2017 hingga 2020 tidak terindikasi melaksanakan praktik window dressing. Hal ini dapat digunakan sebagai dokumen evaluasi bagi perusahaan di sektor energi untuk lebih meningkatkan operasional mereka. Untuk menghindari adanya indikasi window dressing, perusahaan energi yang terdaftar di ISSI BEI harus memprioritaskan upaya strategis dalam meningkatkan kinerja keuangan perusahaan sehingga cash holding, financial leverage, dan nilai perusahaan dapat mencerminkan situasi perusahaan. Kata kunci: window dressing, cash holding, financial leverage, nilai perusahaan. ABSTRACT This study aimed to analyze whether there are indications of window dressing in financial statements seen from the value of cash holding, financial leverage and company value in the energy sector listed on the Indonesian Sharia Stock Index (ISSI) of the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method applied was the Different t-test using the Mann Whitney test. The sample used is 22 energy sector companies on the ISSI IDX for the period of 2017 first quarter to 2020 fourth quarter. Based on the results of the analysis, it proves that there is no difference in the value of cash holding, financial leverage and the value of the company in the 4th quarter of the value in the 1st, 2nd and 3rd quarters. This indicates that the company has no indication of window dressing symptoms. So it can be concluded that several companies in the energy sector listed on the ISSI IDX in 2017 to 2020 are not indicated to carry out window dressing practices. It can be used as an evaluation document for companies in the energy sector to further improve their operations. To avoid any indication of window dressing, energy companies listed on the ISSI IDX must prioritize strategic efforts in improving the company's financial performance so that cash holding, financial leverage, and company value can reflect the company's situation. Keywords: window dressing, cash holding, financial leverage, firm value. REFERENCES Alandari, T. rohmadoni. (2016). Analisis window dressing pada reksa dana saham perusahaan sekuritas Indonesia tahun 2010-2015. 1–8. Skrupsi tidak dipublikasikan. Universitas Jember. Alteza, M. (2007). Efek hari perdagangan terhadap return saham: suatu telaah atas anomali pasar efisien. Jurnal Ilmu Manajemen, 3(1), 31–42. Aprillia, S. V. (2016). Analisis window dressing pada perusahaan BUMN yang terdaftar di bursa efek Indonesia Periode 2012-2014. Doctoral dissertation. STIE Perbanas Surabaya. BBPT. (2022). 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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas terhadap profitabilitas perusahaan asuransi syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel dan mengambil 24 sampel perusahaan asuransi jiwa maupun umum syariah di Indonesia, sumber data diambil dari laporan keuangan masing-masing perusahaan asuransi syariah dan laporan statistik keuangan OJK. secara parsial kinerja manajemen dan kinerja underwriting berpengaruh positif signifikan terhadap profitabilitas, efisiensi dan likuiditas berpengaruh negatif signifikan terhadap profitabilitas. secara simultan variabel kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas yang diukur melalui rasio perubahan surplus, rasio underwriting, rasio biaya manajemen dan rasio likuiditas berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROE pada perusahaan asuransi syariah di Indonesia periode 2015-2019. Perusahaan asuransi syariah diharapkan dapat mengoptimalkan struktur modal perusahaannya, lalu menjaga kondisi keuangan perusahaan dengan baik terutama dari sisi kewajiban dan biaya operasional perusahaan asuransi syariah. Perusahaan juga diharapkan mampu mengelola dana pesertanya dengan baik agar tidak mengalami defisit underwriting. Kata kunci: Kinerja Manajemen, Efisiensi, Kinerja Underwriting, Likuiditas, Profitabilitas. ABSTRACT This study aims to determine the effect of management performance, efficiency, underwriting performance and liquidity on the profitability of Islamic insurance companies in Indonesia for the 2015-2019 period partially and simultaneously. This study uses a quantitative method with panel data regression analysis techniques and takes 24 samples of sharia life and general insurance companies in Indonesia, the data sources are taken from the financial statements of each sharia insurance company and OJK financial statistics reports. partially management performance and underwriting performance have a significant positive effect on profitability, efficiency and liquidity have a significant negative effect on profitability. Simultaneously, the variables of management performance, efficiency, underwriting performance and liquidity as measured by the ratio of changes in surplus, underwriting ratio, management expense ratio and liquidity ratio have a significant effect on profitability as measured by ROE in Islamic insurance companies in Indonesia for the 2015-2019 period. 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The multiple factors that define and relate service quality and customer or consumer satisfaction have served as the basis for the development of several multidimensional models that have allowed the study of this important issue. The level of research that will be used in this work is the explanatory levelbecause it is intended to evaluate the role of innovation in the design of the service quality improvement plan and its impact on customer satisfaction. As a case study, the M7D model was applied to two national banks. Among other results, national banks obtained 83.5% compliance with the M7D model, the dimensions with the best performance are customer satisfaction, organization, processes and social responsibility. While, medium-sized banks have a compliance level of 62.7% with the M7D model, the dimensions with the best performance are customer satisfaction, Social responsibility and leadership. It is concluded that banks must innovate at the level of preparation and training of human resources and adequacy.
 Keywords: quality of service, customer satisfaction, models, innovation
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