Journal articles on the topic 'MADA s.p.a.m. (Firm)'

Energean Secures Rig for Multiwell Program off Israel Energean has signed a contract with Stena Drilling for an up to five-well drilling program offshore Israel, which is expected to target the derisking of unrisked prospective recoverable resources of more than 1 billion BOE. The contract is for the drilling of three firm wells and two optional wells using drillship Stena Icemax. The first firm well is expected to spud in early 2022. The firm wells are all expected to be drilled during 2022. “Our five-well growth program off-shore Israel, commencing in the first quarter of 2022, has the potential to double Energean reserve base with resource volumes that can be quickly, economically, and safely monetized,” said Mathios Rigas, chief executive of Energean. “Combined with first gas from our flagship Karish gas development project in mid-2022, the next 12 months are set to be truly transformational for Energean.” One of the firm wells is the Karish North development well. The scope includes re-entry, sidetracking, and completion of the previously drilled Karish North well and completion as a producer. The Karish North development will commercialize 1.2 Tcf of natural gas plus 31 million bbl of liquids and is expected to deliver first gas during the first half of 2023. The program also includes the Karish Main-04 appraisal well and the Athena exploration well, located in Block 12, directly between the Karish and Tanin leases. Athena is estimated to contain unrisked recoverable prospective resource volumes of 0.7 Tcf of gas plus 4 million bbl of liquids. Exxon Hits, Misses off Guyana ExxonMobil made another new discovery in the Stabroek Block offshore Guyana but came away empty with a well on the Canje block. The Longtail-3 well on the Stabroek block struck 230 ft of net pay, including newly identified reservoirs below those intervals found in the Longtail-1 probe. “Longtail-3, combined with our recent discovery at Uaru-2, has the potential to increase our resource estimate within the Stabroek block, demonstrating further growth of this world-class resource and our high-potential development opportunities offshore Guyana,” said Mike Cousins, senior vice president of exploration and new ventures at ExxonMobil. Exxon operates the 6.6-million-acre Stabroek Block as part of a consortium that includes Hess and China’s CNOOC. The new well was drilled 2 miles south of Longtail-1, which was drilled in 2018 and encountered 256 ft of oil-bearing sandstone. The Uaru-2 well in the Stabroek Block was announced in April. That well struck 120 ft of pay. While Stabroek drilling success continues, the operator suffered a set-back on the nearby Canje block and its Jabillo-1 well. The Stena Carron drillship reached a planned target depth of 6475 m; however the well failed to encounter commercial hydrocarbons. According to partner Eco Oil and Gas, the well was drilled to test Upper Cretaceous reservoirs in a stratigraphic trap. Drillship Stena Drillmax will next mobilize to drill the Sapote-1 prospect located in the south-eastern section of Canje, in a separate and distinct target from Jabillo. Sapote-1 lies approximately 100 km southeast of Jabillo and approximately 50 km north of the Haimara discovery in the Stabroek Block, which encountered 207 ft of gas-condensate-bearing sandstone reservoir. Erdogan Touts Turkish Black Sea Natural Gas Discoveries Turkey President Recep Tayyip Erdogan announced the discovery of new natural gas deposits in the Black Sea, where the country plans to start production in 2023. State energy company Tpao found 135 Bcm of gas at the Amasra-1 off-shore well, bringing the total amount of deposits discovered over the past year to 540 Bcm, according to Erdogan. Turkey has ramped up offshore exploration for hydrocarbons over the past few years. Last year, explorers found 405 Bcm of gas at the Tuna-1 well in Sakarya field. Turkey currently imports nearly all the 50 Bcm of gas it consumes annually. Equinor Hits Oil Near Visund Equinor struck oil in Production License 554 with a pair of wells at its Garantiana West prospect. Exploration wells 34/6-5 S and 34/6-5 ST2 were drilled some 10 km north-east of the Visund field, with the former encountering a total oil column of 86 m in the Cook formation. The latter well encountered sandstones in the Nansen formation, but did not encounter commercial hydro-carbons. Recoverable resources are esti-mated at between 8 and 23 million BOE. “This is the first Equinor-operated well in the production license, and the fifth discovery on the Norwegian continental shelf this year,” said Rune Nedregaard, senior vice president, exploration and production south. “The discovery is in line with our roadmap of exploring near existing infrastructure in order to increase the commerciality.” Well 34/6-5 S was drilled using Seadrill semisubmersible rig West Hercules. Equinor operates the discovery; partners include Var Energi and Aker BP. ExxonMobil Eyes Flemish Pass Well ExxonMobil is looking to secure a semi-submersible to complete the drilling of a deepwater wildcat in the Flemish Pass offshore eastern Canada. The operator began drilling the Hampden K-41 probe in the spring of last year using Seadrill semisubmersible rig West Aquarius, but the unit was pulled off the well soon thereafter for reasons unknown. ExxonMobil is currently prequalifying companies to supply a mobile offshore drilling unit to continue the well at Hampden in Exploration License (EL) 1165A. The operator is targeting a mid-year 2022 start to the probe to be drilled in around 1175 m of water, some 454 km from St. John’s, Newfoundland. Meanwhile, China’s CNOCC has wrapped up drilling on its Pelles prospect, its first exploration well offshore Newfoundland. The prospect, in about 1163 m of water, is located within license EL 1144. The wildcat was originally set to spud in early 2020 but was delayed due to impacts of the COVID-19 pandemic. The company confirmed that drilling operations onboard drillship Stena Forth were complete and the rig plugged and abandoned the well. The results of the well were not released. Equinor To Drop Mexican Offshore Leases Equinor will exit two Mexican deepwater blocks as part its upstream investment strategy to focus on assets offering rapid and strong returns. The two blocks located in the Salina Sureste basin were acquired in Mexico’s 1.4 bid round in an equal equity split with BP and TotalEnergies. Block 3, where Equinor holds a 33% operating interest, has water depths ranging from 900 to 2500 m. Block 1, where BP is the operator, has water depths ranging from 200 to 3100 m. Exploration commitments include a single well on each block, not yet drilled. The announcement to exit Mexico was made by Executive Vice President for E&P International Al Cook during the company’s Capital Markets Day event held in June. The company also unveiled plans to leave Nicaragua and Australia, as part of its upstream investment plans. Cook added that Equinor will only operate offshore assets moving forward and will no longer operate onshore, unconventional projects. The company will instead opt to partner with others on those projects. Equinor will also look to offload its exploration assets in the Austin Chalk play in the US and Terra Nova in Canada, he said. Var Energi Strikes North Sea Oil Var Energi has confirmed a discovery at its King and Prince exploration wells in the Balder area in the Southern North Sea. Success at the combined King and Prince exploration wells lifts preliminary estimates of recoverable oil equivalents between 60 and 135 million bbl. King/Prince was drilled in PL 027 by semisubmersible rig Scarabeo 8. The Prince well encountered an oil column of about 35 m in the Triassic Skagerrak formation within good to moderate reservoir sandstones, while the King well discovered a gas column of about 30 m and a light oil column of about 55 m with some thick Paleogene sandstone. An additional King appraisal side-track further confirmed a 40-m gas column and an oil column of about 55 m of which about 35 m are formed by thick and massive oil-bearing sandstone with excellent reservoir quality. The licensees consider the discoveries to be commercial and will assess tie-in to the existing infrastructure in the Balder area. The wells are located about 6 km north of the Balder field and 3 km west of the Ringhorne platform. Var Energi operates and holds a 90% stake of the license. Mime Petroleum holds the remaining 10%.

KrisEnergy Pumps Cambodia’s First Crude in 17 Years A Cambodian concession has commenced production after years of delays in a venture between Singapore’s KrisEnergy and the government. The crude comes from oil fields in Block A, comprising 3083 km2 of the Khmer basin in the oil-rich Gulf of Thailand, off the southwestern coast of Sihanoukville. The concession will progress in phases once new wells are commissioned and completed. Kelvin Tang, chief executive of KrisEnergy’s Cambodian operations, called the 29 December event “an important strategic milestone” for the company, while Prime Minister Hun Sen hailed the first extraction as “a new achievement for Cambodia’s economy” and “a huge gift for our nation.” Ironbark Australian Exploration Well Declared Dry; Co-Owner Stocks Plummet BP has come up dry at its Ironbark-1 exploration well, the anticipated multi-trillion-scf prospect off the west Australian Pilbara coast. The disappointing prospect was once seen as a potential gas supplier to the emptying North West Shelf (NWS) LNG plant, where BP is a co-owner, within 5 to 10 years. After 2 months of drilling to a total depth of 5618 m, “no significant hydrocarbon shows were encountered in any of the target sands,” according to co-owner New Zealand Oil and Gas (NZOG). Petrorecôncavo Buys Petrobras’ Onshore Bahian Stake for $30 Million Brazilian operator Petrobras on 23 December signed a contract with independent producer Petrorecôncavo to sell its entire stake in 12 onshore E&P fields, the Remanso Cluster, in the state of Bahia. The sale value for the fields was $30 million; $4 million was paid on signing, $21 million at the closing of the transaction, and $5 million will be paid 1 year after that. The Remanso Cluster comprises the onshore fields of Brejinho, Canabrava, Cassarongongo, Fazenda Belém, Gomo, Mata de São João, Norte Fazenda Caruaçu, Remanso, Rio dos Ovos, Rio Subaúma, São Pedro, and Sesmaria. Zion Spuds the Israeli Megiddo-Jezreel #2 Well On 6 January, Zion Oil and Gas officially spudded the Megiddo­Jezreel #2 on its 99,000­acre Megiddo­Jezreel license area in Israel. “With unique operating conditions in the COVID­19 environment, our crews have performed an amazing task,” Zion CEO Robert Dunn said. “Mobilizing a rig into a new coun­try during a pandemic and rigging up is the most challenging part of the drilling operation,” Zion’s vice president of operations, Monty Kness, added. Exxon Declares a Dud at Second Guyana Well Exxon Mobil said on 15 January that its exploration well in the prolific Stabroek Block off Guyana’s coast did not find oil in its target area. Exxon, which operates the Stabroek Block in a consortium with Hess and China’s CNOOC, has made 18 discoveries in the area in 5 years, totaling more than 8 billion BOE, for a combined potential for producing up to 750,000 B/D of crude. The Hassa­1 exploration well was the giant’s second setback to its drilling campaign in recent months. Heirs Holdings Buys 45% of Shell Nigeria’s OML 17 Field Shell Nigeria announced on 15 January it had completed a $533 million sale of its stakes in an onshore OML 17 oil field in Nigeria to African strategic investor Heirs Holdings, Nigeria’s largest publicly listed conglomerate. The deal is one of the largest oil and gas financings in Africa in more than a decade, with a financing component of $1.1 billion provided by a consortium of global and regional banks and investors. Heirs Holdings, in partnership with Transcorp, one of the largest power producers in Nigeria with 2000 MW of installed capacity, purchased 45% stake in the field. It acquired the stakes of Shell, Total, and Eni to further its expansion into the oil and gas industry. Apex Discovers Oil in Egypt’s Western Desert Privately held independent E&P firm Apex International Energy, backed in part by UK energy investment firm Blue Water Energy, on 18 January announced a discovery in the Southeast Meleiha Concession (SEM) in the western desert of Egypt. The discovery was made at the SEMZ-11X well located 10 km west of Zarif field, the nearest producing field. The well was drilled to a total depth of 5,700 ft and encountered 65 ft of oil pay in the Cretaceous sandstones of the Bahariya and Abu Roash G formations. Testing of the Bahariya resulted in a peak rate of 2,100 B/D with no water. Additional uphole pay exists in the Bahariya and Abu Roash G formations that can be added to the production stream in the future. Kosmos Announces Oil at Winterfell Well Dallas-based E&P independent Kosmos Energy announced on 19 January an oil discovery in deepwater US Gulf of Mexico. The Winterfell discovery well, the product of infrastructure-led exploration (ILX), was drilled to a total depth of approximately 23,000 ft and is located in approximately 5,300 ft of water. This subsalt Upper Miocene prospect in off-shore Louisiana encountered approximately 85 ft of net oil pay in two intervals. ILX exploration, which has featured prominently in upstream operators’ portfolios in recent years of relatively low oil prices, is exploration around producing hubs that can be hooked up to those facilities easily and cheaply. The development sidesteps the need for costly and time-consuming individual hub construction. Equinor Gets Permit To Drill North Sea Wildcat Well The Norwegian Petroleum Directorate has granted Equinor a drilling permit for wildcat well 31/11-1 S in the North Sea offshore Norway, 62 km south of the Troll field. The drilling program is the first exploration well to be drilled in production license 785 S, awarded on 6 February 2015 (APA 2014). Operator Equinor and Total E&P Norge are 50/50 partners in the license, which consists of parts of Blocks 26/2 and 31/11. Petrobras, ExxonMobil Hit Hydrocarbons at Urissanê Well, Offshore Brazil Brazilian state-owned Petrobras announced on 29 January it had discovered hydrocarbons in a well located in the Campos Basin presalt off Brazil’s coast of Campos dos Gotyacaze in the State of Rio de Janeiro. Well 1-BRSA-1377-RJS (informally called Urissanê) is located in Block C-M-411, at a depth of 2950 m approximately 200 km offshore. Petrobras, which operates the block in a 50/50 partnership with Exxon Mobil, said it would analyze the well data to better target exploratory activities and assess the potential of the discovery. BP Offloads 20% Share of Oman’s Block 61 To PTTEP Marking another significant step in its divestment program, BP will sell a 20% participating interest in Oman’s 3950 km2 Block 61 in central Oman to Thailand’s national PTT Exploration and Production (PTTEP) for $2.59 billion. BP will remain operator of the block, holding a 40% interest.‎ The sale comprises $2.45 billion payable on completion and $140 million payable contingent on preagreed conditions.‎ After the sale, BP will hold 40% interest in Block 61, while OQ holds 30%, PTTEP ‎20%, and ‎Petronas 10%.‎ Block 61 contains the largest tight gas development in the Middle East.

CNOOC Turns Taps on Bohai Bay Fields Volumes are flowing from two new CNOOC-operated field developments in the Bohai Sea, offshore China. Production began at the Luda 5-2 oil field north phase 1 project in Liaodong Bay. The field is in an average water depth of around 32 m. CNOOC installed one thermal recovery wellhead platform and one production platform, and connected processing facilities serving the Suizhong 36-1 oil field. The company plans to drill a total of 26 production and two water-source wells, with peak crude oil production of 8,200 B/D targeted for 2024. Oil also is flowing at the Kenli 6-1 oil field 4-1 block development in the southern Bohai Sea. A new wellhead platform in about 17 km of water is connected to processing facilities at the Bozhong 34-9 oil field. CNOOC plans a total of seven producer and five water-injector wells at Kenli 6-1, with peak oil production later this year of around 4,000 B/D. CNOOC holds a 100% stake in both projects. Sailaway for GTA FPSO Expected by Year-End A BP executive told conference goers in Senegal recently that the FPSO destined for that country’s Greater Tortue Ahmeyim (GTA) gas project is expected to leave China prior to year-end. BP Executive Vice President for Production and Operations Gordon Birrell added that the first phase of the GTA project is 80% complete. The main function of the FPSO will be to remove water and condensate and reduce impurities in the gas stream before exporting processed gas to a nearby FLNG facility and domestic gas offtake. BP and Kosmos Energy are leading the development of GTA and Yakaar-Teranga, Senegal’s first natural gas projects. GTA straddles the border between Senegal and Mauritania. Phase 1 of the planned development is expected to start delivering gas by the end of 2023. Birrell added that BP is in discussions with Senegal and Mauritania about GTA’s second phase and other projects in both countries, but did not get into specifics, according to Reuters. Phase two should double expected production from 2.5 to 5.0 mtpa. ReconAfrica, NAMCOR Reach Target Depth on Namibia Well Reconnaissance Energy Africa and its joint venture partner NAMCOR, the state oil company of Namibia, confirmed the third stratigraphic test well in the Kavango basin of northeast Namibia, 1819/8-2, reached target depth. The well was drilled to a total depth of 2056 m reaching all geological targets. However, the duo did not reveal what was found in the well. Instead, the pair said current operations were focused on well data capture and initiating analysis of the data. Company-owned rig Jarvie-1 will remain on site until logging and coring operations are completed. A vertical seismic profile tool will also be run to total depth to tie into the 2D seismic program. Processing of the second phase of 761 km of 2D seismic is near completion, where early results are being used to refine drilling locations for the upcoming stratigraphic wells. The next well of this planned continuous drilling program was scheduled to have the rig on location by the end of last month. Pantheon Resources Alaska Discovery Deemed “World Class” Pantheon Resources has uncovered a “world-class” oil discovery on its Theta West acreage in Alaska, according to independent consultants brought in to assess the area’s potential. Baker Hughes Advanced Hydrocarbon Stratigraphy (AHS) was charged with compiling a report based on data collated after a successful appraisal well drilled early this year. The firm believes there is a continuous column of oil-bearing cuttings of at least 1,360 ft that is host to a light crude in the order of 37–39 °API. The AHS report concluded there are “abundant good-quality reservoirs” with an “ultimate, nonpermeable seal” at 7,070 ft. Pantheon said the results are supportive of analyses of cuttings from previous work on the acreage on Alaska’s prolific North Slope. The company estimated the project, which is close to infrastructure, is host to 17 billion bbl of which 10%, or 1.7 billion bbl, is deemed recoverable. Invictus Well in Zimbabwe a “Game Changer” The Mukuyu-1 exploration well being drilled in Zimbabwe by Australian firm Invictus Energy in partnership with the government is being called “a game changer” for the country by President Emmerson Mnangagwa. The well is in license SG 4571, which covers 250,000 acres located in the most prospective portion of the Cabora Bassa Basin in northern Zimbabwe. The license is currently in the second exploration period which runs to June 2024. Invictus entered into an agreement with the Zimbabwe government in March 2022 to increase the license area sevenfold to 1.77 million acres. Previously explored by Mobil Oil, the project contains the largest undrilled structure in onshore Africa. The Muzarabani anticline feature has more than 200 km2 under closure and up to 1500 m vertical relief at favorable depths for conventional oil and gas. Invictus completed the acquisition of 840 km of high-resolution infill 2D seismic data ahead of spudding the well using Exalo Rig 202 in August. Drilling Results a Mixed Bag for APA Offshore Suriname APA Corporation has made an oil discovery offshore Suriname with its Baja-1 well in Block 53 but came away empty with a probe in Block 58. Baja-1 was drilled to a depth of 5290 m and encountered 34 m of net oil pay in a single interval within the Campanian. Preliminary fluid and log analysis indicates light oil with a gas/oil ratio (GOR) of 1,600 to 2,200 scf/bbl, in good-quality reservoir. The discovery at Baja-1 is a down-dip lobe of the same depositional system as the Krabdagu discovery, 11.5 km to the west in Block 58. Evaluation of openhole well logs, cores, and reservoir fluids is ongoing. The success at Baja marks the sixth oil discovery in which APA has participated in offshore Suriname and the first on Block 53. The company said the result confirms its geologic model for the Campanian in the area and helps to de-risk other prospects in the southern portion of both Blocks 53 and 58. APA recently received regulatory approval regarding an amendment to the Block 53 production-sharing contract, which provides options to extend the exploration period by up to 4 years. The company is currently proceeding with formalizing the first one-year extension, for which all work commitments are complete. APA is operator and holds a 45% working interest in Block 53; partners Petronas and CEPSA hold 30% and 25% stakes, respectively. Baja-1 was drilled using drillship Noble Gerry de Souza in water depths of approximately 1140 m. The rig will mobilize to Block 58 following the completion of current operations, where it will drill the Awari exploration prospect, approximately 27 km north of the Maka Central discovery. APA was not as fortunate with its Dikkop exploration well in Block 58. The well encountered water-bearing sandstones in the targeted interval and has been plugged and abandoned. Operator TotalEnergies holds a 50% working interest, while APA holds the remaining 50% stake. The drillship Maersk Valiant will be moving to the Sapakara field to drill a second appraisal well at Sapakara South, where the joint venture conducted a successful flow test late last year. Helix Energy Solutions Secures Production, P&A Work With Thunder Hawk Buy Helix Energy Solutions Group subsidiary Deepwater Abandonment Alternatives (DAA) acquired all of MP GOM’s 62.5% interest in Mississippi Canyon Block 734, comprising three wells and related subsea infrastructure, collectively known as the Thunder Hawk field. MP GOM is a subsidiary of Murphy Oil. Financial terms of the deal were not disclosed. “This acquisition furthers Helix’s energy transition business model by taking on decommissioning obligations in exchange for production revenues,” said Owen Kratz, president and chief executive of Helix. “We have long communicated our unique position as a qualified offshore field operator that can also assume and efficiently discharge decommissioning obligations. We continue to pursue opportunities that enable us to enhance and extend the life of existing reserves and safely perform the related decommissioning of the infrastructure in transactions that allow producers to remove noncore assets from their balance sheets.” Under the terms of the transaction, Helix receives the benefit of ownership of MP GOM’s interest, with a 1 November 2021 effective date purchase price adjustment resulting in nominal cash paid by MP GOM at closing, in exchange for the assumption of MP GOM’s abandonment obligations at the Thunder Hawk Field. In addition to anticipated future production revenue, DAA will operate the Thunder Hawk field with Helix eventually expected to perform the required plug and abandonment operations. Kolibri Continues Tishamingo Program in Oklahoma Kolibri Global Energy has completed the location work for the Glenn 16-3H and Brock 9-3H wells, which are the third and fourth wells in its 2022 drilling program. A fifth location is also being prepped. All three wells in the Tishamingo area of the SCOOP play are planned to be drilled back-to-back, and the completion operations for the Glenn 16-3H and Brock 9-3H wells have been tentatively scheduled for the first week of October. Neptune Energy Confirms New Discovery in the Gjøa Area Neptune Energy and its partners announced a new commercial discovery at the Ofelia exploration well (PL 929), close to the Gjøa field in the Norwegian sector of the North Sea. Neptune has completed drilling of the Ofelia well, 35/6-3 S, and encountered oil in the Agat formation. The preliminary estimate of recoverable volume is in the range of 16 to 39 million BOE. In addition to the Agat volumes, north of the well there is an upside of around 10 million BOE recoverable gas in the shallower Kyrre formation, which brings the total recoverable volume to approximately 26 to 49 million BOE. Located 15 km north of the operated Gjøa platform, at a water depth of 344 m, Ofelia will be considered for development as a tieback to Gjøa, in parallel with the company’s recent oil and gas discovery at Hamlet. The Ofelia well, drilled by Odfjell-operated semisubmersible Deepsea Yantai, confirmed an oil/water contact at 2639 m total vertical depth. It is the third discovery by Neptune Energy in the Agat formation, a reservoir which until recently was not part of established exploration models on the Norwegian Shelf. The first was at the Duva field, which is now onstream and being operated by Neptune. The second was the company’s discovery at Hamlet, with estimated recoverable volumes between 8 and 24 million BOE.

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 . Los resultados mostraron que las empresas encuestadas tenían un alto grado de relación de dominación con el medio ambiente.Palabras clave: Capacidad de absorción de conocimiento; el conocimiento; la comunicación con el ambiente externo. REFERÊNCIASCOHEN,W. M., LEVINTHAL, D. A. Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, v. 35: 128-152, 1990.CRADWELL, D. The Norton history of technology. London: Norton.1995.FELDMAN, M. S.; PENTLAND, B., T. Reconceptualizing organizational routines as a source of flexibility and change. Administrative Science quarterly, v. 48, n. 1, 94-118, 2003.FLATTEN, T.; BRETTEL, M.; ENGELEN, A.; GREVE G. A measure of absorptive capacity: Development and validation. Academy of Management Proceedings Volume: 2009, Publisher: Academy of Management, Pages: 1-7, 2009.GOES, J. B.; PARK, S. H. Interorganizational links and innovation: The case of hospital services. Academy of Management Journal, v. 40: 673-697, 1997.GREVE, H.R. Exploration and exploitation in product innovation. Industrial and Corporate Change, 1-31, may, 2007.HUBER, G. P. Organizational learning: The contributing processes and the literatures. Organization Science, v. 2:88-115, 1991.JANSEN, J.J.P., VAN DEN BOSCH, F.A.J.; VOLBERDA, H.W. Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and environmental moderators. Management Science, v. 52, 1661-74, 2006.KIM, L. Crisis construction and organizational leanirg: capability bulding in catchinp-up at HyaundayMotor. Organization Science, 9: 506-521, 1998.KOGUT, B.; ZANDER, U. Knowledge of the firm, combinative capacidades and the replication of technology. Organization Studies, v. 3, p. 383-397, 1992.KHOJA, F. AND MARANVILLE, S. How do firms nurture absorptive capacity? Journal of Managerial Issues, Vol. 12, No. 2, pp. 262-278, 2010..LANE, P. J. LUBATKIN, M. Relative absorptive capacity and interorganizational learning. Strategic Management Journal, v.19, n. 5, 461-477. 1998.LEONARD-BARTON, D. Wellsprings of knowledge: Building and sustaining the source of innovation. Boston: Harvard Business School Press, 1995.MATUSIK, S.F.; HEELEY, M.B. Absorptive capacity in the software industry: Identifying factors that affect knowledge and knowledge creation activities. Journal of Management, v. 31, n.4, p. 549-572, 2005.MATUSIK, S. F.; HILL, C.W. L. The utilization of contingent work, knowledge creation, and competitive advantage., Academy of Management Review, v. 23: 680-697, 1998.NONAKA, I. A dynamic theory of organizational knowledge creation. Organization Science, v. 5: 14-37, 1994.NONAKA, I. TAKEUCHI, H. The knowledge-creating company: How japanese companies create the dynamics. Oxford: Oxford University Press. 1995.ROSA, A. C. ; RUFFONI, Janaina . Mensuração da Capacidade Absortiva de Empresas que possuem Interação com Universidades. Economia e Desenvolvimento (Santa Maria), v. 26, p. 80-104, 2014.ROXAS, B. Clarifying the link between social capital and MSME innovation performance: the role of absorptive capacity, Asia-Pacific social science review, vol. 7, no. 1, pp. 31-51, 2007.WAHYUNI, S.; SUDHARTIO, L. How to increase local partners' bargaining power and absorptive capacity in joint ventures? Global Management Journal. Vol. 2, n. 1, 86-93, 2010.ZAHRA, S. A., GEORGE, G. Absorptive capacity: A review, reconceptualization, and extension. Academy of Management Review, v. 27, n. 2, 185-203, 2002.ZANDER, U.; KOGUT, B. Knowledge and the speed of the transfer and imitation of organizational capabilities: An empirical test. Organization Science, v. 6, n. 1: 76-92, 1995. Disponível em:Url: http://opendepot.org/2720/ Abrir em (para melhor visualização em dispositivos móveis - Formato Flipbooks):Issuu / Calameo

Penelitian ini menjelaskan pada pemerolehan bahasa anak usia 2 tahun – 2 tahun 3 bulan dari segi fonologi. Di pembahasan fonologi yang terdiri dari pemerolehan vokal dan pemerolehan konsonan. Penelitian ini dilakukan pada bulan Oktober-Desember 2019. Penelitian ini menggunakan metode kualitatif memakai pendekatan studi kasus. Sumber data penelitian ini adalah seorang anak laki-laki yang berinisial MADA saat berusia 2 – 2 tahun 3 bulan. Data yang didapat disimpan melalui rekaman. Selain melalui proses rekaman, data juga dicatat. Dalam artikel ini dapat ditemukan bahwa pemerolehan fonem [a], [i], [u], [e], [ә], dan [o] MADA sudah dikuasai. Fonem yang pertama MADA kuasai ialah [a], dan [u], sedangkan untuk diftong asli belum dapat dilafalkan. Selain itu, konsonan [p], [m], [b], [y], [s], [n], [k], [d], [c], [t], [ɲ], [w], [j], [g], [ŋ], dan [h] sudah mulai dikuasai meskipun masih mengalami kesulitan dalam pengucapan. Fonem yang belum sempurna dikuasai MADA adalah [r].

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. Islamic insurance companies are expected to optimize the company's capital structure, then maintain the company's financial condition well, especially in terms of obligations and operational costs of sharia insurance companies. The company is also expected to be able to manage the funds of its participants well so as not to experience an underwriting deficit. Keywords: Management Performance, Efficiency, Underwriting Performance, Liquidity, Profitability. DAFTAR PUSTAKA Akotey G., J. O., & Manso, S. L. (2013). The financial performance of life insurance companies in Ghana. Journal of Risk Finance, 14(3), 286-302. https://doi.org/10.1108/JRF-11-2012-0081 Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Universitas Airlangga. Azhari, R. A. (2021). Studi analisis meta pada determinan profitabilitas perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Bakri, W. (2015). Prinsip-prinsip dasar asuransi syariah. Ijtihad: Jurnal Hukum dan Ekonomi Islam, 9(2), 195-214. http://dx.doi.org/10.21111/ijtihad.v9i2.2521 Baltagi, B. H. (2005). Econometric analysis of panel data. West Sussex: John Willey and Sons Ltd. Darmawi. (2006). Manajemen asuransi. Jakarta: Bumi Aksara. DSN MUI. (2001). Fatwa DSN MUI Nomor 21/DSN-MUI/X/2001 tentang pedoman umum asuransi syariah. Jakarta: DSN MUI. Fadrul., & Simorangkir, M. A. (2019). Pengaruh early warning system dan risk-based capital terhadap kinerja keuangan perusahaan asuransi. Bilancia: Jurnal Ilmiah Akuntansi, 3(3), 348-359. Harahap, S. S. (2001). Teori akuntansi. Jakarta: PT. Raja Grafindo Persada . Juwita, T. (2017). Analisis pengaruh premi klaim investasi dan surplus underwriting terhadap pertumbuhan laba pada industri asuransi syariah tahun 2012-2016. Skripsi tidak dipublikasikan. Salatiga: Institut Agama Islam Negeri (IAIN) Salatiga. Kaya, E. O. (2015). The effects of firm-specific factors on the profitability of non-life insurance companies in Turkey. Int. J. Financial Stud, 3(4), 510-529. https://doi.org/10.3390/ijfs3040510 Kumar, K. A. (2015). International Financial Reporting Standards (IFRS) Adoption on Financial Decisions. J Account Mark, 4(3), 1-6. https://doi.org/10.4172/2168-9601.1000141 Kuncoro, M. (2011). Metode kuantitatif. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN. Makhrus, A. (2017). Manajemen asuransi syariah. Yogyakarta: Litera. Mardhiyyah, A. Z. (2019). Analisis pengaruh pertumbuhan premi, hasil investasi, risiko likuiditas, tingkat kesehatan (solvabilitas) dengan nilai risk based capital dan tingkat efesiensi terhadap kinerja keuangan pada perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Jakarta: Universitas Islam Negeri Syarif Hidayatullah Jakarta. Ngunguni, N. J., Misango, S. M., & Onsiro, M. (2020). Examining the effects of financial factors on profitability of general insurance companies in Kenya. International Journal of Finance of Accounting, 5(1), 1-18. http://dx.doi.org/10.47604/ijfa.1066 Ningrum, S. D. (2014). Analisis faktor-faktor yang mempengaruhi return on equity pada perusahaan asuransi umum. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro. OJK. (2015). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2016). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2017). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2018). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2019). Laporan statistik perasuransian Indonesia. Jakarta: Otoritas Jasa Keuangan. OJK. (2019). Laporan perkembangan keuangan syariah di Indonesia. Jakarta: Otoritas Jasa Keuangan. Puspitasari, N. (2012). Model proporsi tabarru dan ujrah pada bisnis asuransi umum syariah di indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 9(1), 43-55. http://dx.doi.org/10.21002/jaki.2012.03 Ramadhan, Y. (2019). Pengaruh ujrah diterima, beban klaim dan total investasi terhadap laba asuransi jiwa syariah di Indonesia periode 2008-2017. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Safitri, K. E., & Suprayogi, N. (2017). Analisis kesehatan keuangan dana tabarru yang mempengaruhi profitabilitas pada asuransi syariah di Indonesia. Jurnal Ekonomi Syariah Teori dan Terapan, 4(1), 73-88. https://doi.org/10.20473/vol4iss20171pp73-88 Salsabila, F. H. (2020). Pengaruh rasio-rasio early warning system terhadap profitabilitas perusahaan asuransi jiwa syariah periode 2014-2018. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Satria, S. (1994). Pengukuran kinerja keuangan perusahaan asuransi kerugian di Indonesia dengan analisis rasio keuangan early warning system. Jakarta : Lembaga penerbit FE-UI. Silalahi, D., Sitepu, R., & Tarigan, G. (2014). Analisis ketahanan pangan dengan model regresi data panel. Saintia Matematika, 2(3), 237-251. Utami, I. G. A. M. P., & Werastuti, D. N. S. (2020). Pengaruh mekanisme corporate governance, early warning system, risk based capital dan hasil investasi terhadap kinerja keuangan. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 11(2). 54-64. https://doi.org/10.23887/jimat.v11i2.25922 Wibisono. (2005). Metode statistika. Yogyakarta: Gajah Mada University Press. Widarjono, A. (2013). Ekonometrika: Pengantar dan aplikasinya. Jakarta: Eknosia. Widyarochma, F. (2018). Pengaruh likuiditas pertumbuhan premi dan hasil investasi terhadap profitabilitas perusahaan asuransi syariah di Indonesia Periode 2012-2016. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Yuliana, Y. (2008). Kinerja keuangan PT. Panin Insurance Tbk. dengan metode MDA. Ilmiah Manajemen Bisnis, 8(1), 75-88. Yuniarti, T. (2020). Pengaruh underwriting dan dana tabarru terhadap laba perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Lampung: Universitas Islam Negeri Raden Intan Lampung.

This paper studies how the nature and shape of the relationship between inter- national diversification (ID) and performance (P) may vary according to a firm’s geographical focus of internationalization. Using a sample of Spanish multinational firms for the 2004—2012 period we find an M-shaped relationship. However, significant differences are found when the different geographical foci of internationalization are considered. Strong support is found when firms adopt a regional focus (an inverted S-curve when the ID measure refers to the number of foreign countries and an M-curve when it refers to the size of the network of foreign sub- sidiaries), a biregional focus (an S-curve) and a semiglobal focus (an inverted S-curve but also an M-curve with foreign subsidiaries). These findings and their pattern suggest the critical impor- tance of the country of origin and the geographical focus of internationalization in explaining the relationship between ID—P. JEL CLASSIFICATION C33; F23; G15; L25

- Dennis Tedlock, Dennis Tedlock, The Spoken Word - Reaction to R. de Ridder’s review of The Spoken Word and Popul Vuh (BKI 142-I, 1986, pp. 179-182). - J.G. de Casparis, Kenneth R. Hall, Maritime trade and state development in early Southeast Asia, Honolulu: University of Hawaii Press, 1985, 368 pp. - M. Hekker, J.E. Ellemers, Indische Nederlanders en gerepatrieerden, Muiderberg: Coutinho, 1985. 159 pp., foto’s., R.E.F. Vaillant (eds.) - Tineke Hellwig, Els Postel-Coster, Het omheinde kweekbed; Machtsverhoudingen in de Minangkabause familieroman, Delft: Eburon, 233 pp., 1985. - H.A.J. Klooster, Sartono Kartodirdjo, Modern Indonesia, tradition and transformation. A socio-historical perspective, Yogyakarta: Gadjah Mada University Press, 1984, xii + 299 pp. - Gert J. Oostindie, W.S.M. Hoogbergen, De Boni-oorlogen 1757-1860. Marronage en guerilla [sic] in Oost-Suriname. Utrecht: Rijksuniversiteit 1985. [Bronnen voor de studie van Afro-amerikaanse samenlevingen in de Guyana’s, 528 pp. - P. Pink, V. M. Clara van Groenendael, The Dalang behind the Wayang. The role of the Surakarta and the Yogyakarta dalang in Indonesian-Javanese society, Verhandelingen van het Koninklijk Instituut voor Taal-, Land- en Volkenkunde 114, Dordrecht-Holland/Cinnaminson-U.S.A.: Foris publications, 1985, VIII + 242 pp., 3 maps. - P. Pink, J. Kats, De Wajang Poerwa, een vorm van Javaans Toneel, ingeleid door J.J. Ras en H.A. Poeze, Koninklijk Instituut voor Taal-, Land- en Volkenkunde, Indonesische Herdrukken, Dordrecht-Holland/Cinnaminson-U.S.A.: Foris publications, 1984, XL VIII + VIII + 446 pp. - S. Pompe, Hisako Nakamura, Divorce in Java, Gadjah Mada University Press, Yogyakarta 1983, xxiii + 145 pp. - J.M.C. Pragt, Wim Bakker, Bali verbeeld, Volkenkundig Museum Nusantara, Delft, 1985, 96 p., 120 afb.

The authors study the Fama and French three-factor (FF-3F) model in relation to a developing market. To this end, they consider Chinese stock markets over the period 1995–2008, which is to say, over a period when these markets are recognized as “developing” markets influenced by speculative activity. The authors find that the model appears to be working as a form of “principal component analysis for the determinants of stock price formation with book-to-market (B/M) as the “variable of choice” on account of that it captures the earnings-to-price (E/P), cash-flow-to-price (C/P) and sales-to-price (S/P) variables while remaining largely uncorrelated with firm size (whereas E/P, C/P and S/P are themselves positively correlated with firm size). The variables, however, are unrelated to risk as represented by market exposure, volatility, or leverage.

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". Nafasati P, F., & Indudewi, D. (2015). "Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal Dinamika Sosial Budaya, Vol. 17, No. 1. Putra, D. (2014). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Proseding Seminar Bisnis dan Teknologi. p. 148–159. 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. Zureigat, Q. M. (2011). "The Effect of Ownership Structure on Audit Quality: Evidence from Jordan." International Journal of Business and Social Science, Vol. 2, No. 10, p. 38–46.

The purpose of this study was to compare static balance performance and muscle activity during one-leg standing on the dominant and nondominant leg under various sensory conditions with increased levels of task difficulty. Thirty healthy young adults (age: 23 ± 2 years) performed one-leg standing tests for 30 s under three sensory conditions (ie, eyes open/firm ground; eyes open/foam ground [elastic pad on top of the balance plate]; eyes closed/firm ground). Center of pressure displacements and activity of four lower leg muscles (ie, m. tibialis anterior [TA], m. soleus [SOL], m. gastrocnemius medialis [GAS], m. peroneus longus [PER]) were analyzed. An increase in sensory task difficulty resulted in deteriorated balance performance (P< .001, effect size [ES] = .57−2.54) and increased muscle activity (P< .001, ES = .50−1.11) for all but two muscles (ie, GAS, PER). However, regardless of the sensory condition, one-leg standing on the dominant as compared with the nondominant limb did not produce statistically significant differences in various balance (P> .05, ES = .06−.22) and electromyographic (P> .05, ES = .03−.13) measures. This indicates that the dominant and the nondominant leg can be used interchangeably during static one-leg balance testing in healthy young adults.

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. References: Adiman, Raja Multi K. (2018), Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Outsider Ownership, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Trade, Services, and Investment yang Terdaftar di Bursa Efek Indonesia 2014-2016). Jom Feb, Volume 1 No. 1, 1-15. Adiraya, I., & Nur Sayidah (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, 2(September), 99–109. Ali, A., & Bouri Abdelfettah (2016). An Essay to Aalyze Information Asymmetry: Originality and Ways to Reducing the Level of Information Asymmetry. International Academic Journal of Accounting and Financial Management, 3(3), 32–39. Azwari, P. C. (2016). Masalah Keagenan pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(2), 173–184. Astuti, Widia & Teguh Erawati (2018), Pengaruh Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan ( Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 ). Jurnal Kajian Bisnis, Volume 26 No. 2, 144–157. Chambers, A. E., & Stephen H. Penman (1984). Timeliness of Reporting and the Stock Price Reaction to Earning Announcement. Journal of Accounting Research, 22(1), 21–47. Devi, N. L. L. S., & I Gusti N. A. Suaryana (2016). Pengaruh Profitabilitas Dan Solvabilitas Terhadap Ketepatan Waktu Dengan Reputasi Kantor Akuntan Publik Sebagai Pemoderasi. E-Jurnal Akuntansi, 17(1), 395–425. Dewi, I. G. A. R. P., & Made Gede Wirakusuma (2014). Fenomena Ketepatwaktuan Informasi Keaungan dan Faktor yang Mempengaruhi di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 1, 171–186. Diantari, P. R., & Agung Ulupui (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance, E-Jurnal Akuntansi Universitas Udayana,16, 702–732. Dwiyani, Sagung A., I Dewa N. Badera, & I Putu Sudana (2017), Faktor-Faktor yang Mempengaruhi Ketepatwaktuan Penyajian Laporan Keuangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, Vol. 4, 1451–1480. , Kathleen M. (1989), Agency Theory : An Assessment and Review. Vol 14. No. 1, 57–74. Fajaryani, Atik (2015). Analisis Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2013). Jurnal Nominal, IV, 1, 67-82 Ferdina, Ni Wayang A., dan Dewa Gede Wirama (2017), Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan pada Ketepatwaktuan Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, Volume 19 No. 3, 2293–2318. Ghozali, Prof H. Imam (2018), Aplikasi Analisis Multivariate Dengan Program SPSS 25, Edisi 19. Semarang: Badan Penerbit Universitas Diponegoro. Handayani, Dwi F., Khairunnisa, & Annisa Nurbati (2017), Pengaruh Profitabilitas, Ukuran Perusahaan dan Likuiditas terhadap Ketepatwaktuan Pelaporan keuangan. E-Proceeding of Management, Volume 4 No. 2, 1–14. Hashim, Filouz, Fatimah Hashim, & Abdul R. Jambari (2013), Relationship between Corporate Attributes and Timeliness in Corporate Reporting: Malaysian Evidence. Jurnal Teknologi (Sciences and Engineering), Volume 64 No. 2, 115–119. Hastutik, Suci (2015), Pengaruh Profitabilitas, Likuiditas, Struktur Kepemilikan, Ukuran Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan. Jurnal Akuntansi Dan Sistem Teknologi Informasi, Volume 1 No. 11, 102–111. Ibadin, Izilin M., famous Izedonmi, & Peter O. Ibadin (2012), Research Journal of Finance &amp; Accounting. Research Journal of Finance and Accounting, Volume 3 No. 9, 137–144. Ikatan Akuntansi Indonesia (2018), Standar Akuntansi Keuangan. Jakarta: Salemba Empat. Janrosi, Viola Syukurina E. (2018), Analisis Pengaruh Leverage , Ukuran Perusahaan Dan Keuangan Pada Perusahaan Perbankan. Jurnal Benefita, Volume 3 No. 2, 196–203. Jayanti, Fitri D. (2018), Pengaruh Ukuran Perusahaan , Kualitas Audit dan Profitabilitas Terhadap Ketepatan Penyampaian Laporan Keuangan. Jurnal Akuntansi, Volume 14 No. 1, 26–33. Jensen, Michael C. dan William H. Meckling (1976), Theory of The Firm: Managerial Behavioragency and Ownership Structure. Journal of Financial Economics, Volume 3, 305–360. Kasmir, Dr. (2019), Analisis Laporan Keuangan, Depok: PT Rajagrafindo Persada. Kieso, Donald E., Jerry J. Weygandt, & Terry D. Warfield (2017), Akuntansi Keuangan Menengah, Volume 1, Jakarta: Salemba Empat. Kristiantini, M. D., & I Ketut Sujana (2017). Pengaruh Opini Audit, Audit Tenure, Komisaris Independen, dan Kepemilikan Manajerial pada Ketepatwaktuan Publikasi Laporan Keuangan. Jurnal Akuntansi, 20, 729–757. Lumbantoruan, A. F., & Septony B. Siahaan (2018). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Jurnal Ilmiah Simantek, 2(3), 66-80. Mahendra, I. B. K. Y., & I Nyoman W. A. Putra (2014). Pengaruh Komisaris Independen, Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatwaktuan. E-Jurnal Akuntansi Universitas Udayana, 9(1), 180–199. Melani, Agustina 2017, Liputan 6, diakses 22 Agustus 2019, https://www.liputan6.com/bisnis Mufqi, Urvan M. (2015), Pengaruh Debt To Equity Ratio, Profitabilitas, Kepemilikan Pihak Luar, Kualitas Auditor, dan Ukuran Perusahaan terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Food And Baverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, Volume 2 No. 2, 1–15. Novade, D., & Herry Laksito (2015). Pengaruh Efektivitas Komite Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013). Diponegoro Journal of Accounting, 4, 1–13. Nugraha, Reza dan Dini W. Hapsari (2015), Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan di Sektor Jasa yang Terdaftar di BEI periode 2010-2013). E-Proceeding of Management, Volume 3 No. 2, 54–67. Nugroho, R. M., Anny Widiasmara, & M. Agus Sudrajat (2019). Pengaruh Dewan Direksi Berdasarkan Gender, Kepemilikan Manajerial, Kepemilikan Institusional dan Profitabilitas Terhadap Kinerja Perusahaan Perbankan Periode 2015-2017, Seminar Inovasi Manajemen, Bisnis, dan Akuntansi I, 356–371. Padmanagara, I. M. B., & Mohamad Rafki Nazar (2018). Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Ketepatan Waktu Pelaporan Keuangan, 5(3), 2141–2159 Palupi, A., Suratno, & Amilin. (2017). Pengaruh Konvergensi IFRS, Prediksi Kebangkrutan, Komite Audit, Komisaris Independen dan Kualitas Audit terhadap Timeliness Perusahaan Tambang. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(1), 20–34. Prena, G. Das, Milawai, Ketut Tanti Kustina, & I Gusti Ayu Agung Dewi (2018). Pengaruh Ukuran Perusahaan, Jumlah Komisaris Independen, dan Biaya CSR terhadap Kecepatan Pelaporan Laporan Keuangan pada Perusahaan Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi & Bisnis, 3(1), 0–6. Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Keuangan Emiten. Permadi, Ni Komang Y., I Gusti A. Purnamawati, & Edy Sujana (2017), Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Perataan Laba (Income Smoothing) Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Akuntansi Pendidikan Ganesha, Volume 8 No. 2. Rivandi, M., & Maria Magdalena Gea (2018). Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat). Jurnal Akuntansi Dan Pajak, 19(1), 1. Ross, S. A. (1973). The Economic Theory of Agency: The Principal’s Problem. American Economic Review, 63: 134-9, 81–88. Sanjaya, I. M. D. M., & Ni Gusti Putu Wirawati (2016). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di BEI. Jurnal Akuntansi, 15(1), 17–26. Sari, K. D. C., Muhamad Azhari, & Andrieta S. D. Dewi. (2016). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan terhadap Ketepatan Waktu Pengungkapan Laporan Keuangan pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014. E-Proceeding of Management, 3(1), 116–123. Sekaran, U., & Roger Bougie (2017). Metode Penelitian untuk Bisnis (Pendekatan Pengembangan-Keahlian) (6th ed.). Penerbit Salemba Empat. Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. Spence, M. (2002). Signaling in Retrospect and the Informational Structure of Markets. The American Economic Review, 92(3), 434–459. Stiglitz, J. E. (2002). Information and the Change in the Paradigm in Economics. The American Economic Review, 92(3), 460–501. Suryanto, Joko dan Indra Pahala (2016), Analisa Faktor – Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Otomotif Dan Komponen Dan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Wahana Akuntansi, Volume 11 No. 2. Wahyu, Komang, Surya S., & I W. Ramantha (2017), Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Pemoderasi. Akuntansi Universitas Udayana, Vol. 20 No. 2, 2302–8556.

We present a quantum field theoretical derivation of the nondecay probability of an unstable particle with nonzero three-momentum p. To this end, we use the (fully resummed) propagator of the unstable particle, denoted as S, to obtain the energy probability distribution, called dSp(E), as the imaginary part of the propagator. The nondecay probability amplitude of the particle S with momentum p turns out to be, as usual, its Fourier transform: aSp(t)=∫mth2+p2∞dEdSp(E)e-iEt (mth is the lowest energy threshold in the rest frame of S and corresponds to the sum of masses of the decay products). Upon a variable transformation, one can rewrite it as aSp(t)=∫mth∞dmdS0(m)e-imth2+p2t [here, dS0(m)≡dS(m) is the usual spectral function (or mass distribution) in the rest frame]. Hence, the latter expression, previously obtained by different approaches, is here confirmed in an independent and, most importantly, covariant QFT-based approach. Its consequences are not yet fully explored but appear to be quite surprising (such as the fact that the usual time-dilatation formula does not apply); thus its firm understanding and investigation can be a fruitful subject of future research.

Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. 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. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.

Abstract Variations in salinity and flow rate in the aerial, naturally salty spring of Almyros of Heraklion on Crete were monitored during two hydrological cycles. We describe the functioning of the coastal karstic system of the Almyros and show the influence of the duality of the flow in the karst (conduits and fractured matrix) on the quality of the water resource in the coastal area. A mechanism of saltwater intrusion into this highly heterogeneous system is proposed and validated with a hydraulic mathematical model, which describes the observations remarkably well. Introduction. – Fresh groundwater is a precious resource in many coastal regions, for drinking water supply, either to complement surface water resources, or when such resources are polluted or unavailable in the dry season. But coastal groundwater is fragile, and its exploitation must be made with care to prevent saltwater intrusion as a result of withdrawal, for any aquifer type, porous, fractured or karstic. In karstic zones, the problem is very complex because of the heterogeneous nature of the karst, which makes it difficult to use the concept of representative elementary volume developed for porous or densely fractured systems. The karstic conduits focus the major part of the flow in preferential paths, where the water velocity is high. In coastal systems, these conduits have also an effect on the distribution of the saline intrusion. As was shown e.g. by Moore et al. [1992] and Howard and Mullings [1996], both freshwater and salt-water flow along the fractures and conduits to reach the mixing zone, or the zone where these fluids are superposed in a dynamic equilibrium because of their differences in density ; but the dynamics of such a saltwater intrusion are generally unknown and not represented in models. Such coastal karstic systems are intensely studied at this moment in the Mediterranean region [Gilli, 1999], both as above sea-level or underwater springs, for potential use in areas where this resource would be of great value for economic development. This article discusses the freshwater-saltwater exchange mechanisms in the karstic aquifer of the Almyros of Heraklion aquifer (Crete) and explains the salinity variations observed in the spring. First, the general hydrogeology of the study site is described, then the functioning of the spring : a main conduit drains the freshwater over several kilometres and passes at depth through a zone where seawater is naturally present. The matrix-conduit exchanges are the result of pressure differences between the two media. These processes are represented in a mathematical model that confirms their relevance. General hydrogeology of the studied site. – The karstic coastal system of the Almyros of Heraklion (Crete) covers 300 km2 in the Ida massif whose borders are a main detachment fault, and the Sea of Crete in the north, the Psiloritis massif (highest summit at 2,456 m) in the south and west, and the collapsed basin of Heraklion filled in by mainly neo-geneous marl sediments in the east. The watershed basin consists of the two lower units of characteristic overthrust formations of Crete (fig. 1) : the Cretaceous Plattenkalk and the Cretaceous Tripolitza limestones. The two limestone formations are locally separated by interbedded flysch or phyllade units that form an impervious layer [Bonneau et al., 1977 ; Fassoulas, 1999] and may lead to different flow behaviour within the two karstic formations. Neo-tectonic activity has dissected these formations with large faults and fractures. The present-day climate in Crete is of Mediterranean mountain type, with heavy rain storms and snow on the summits in winter. Rainfall is unevenly distributed over the year, with 80 % of the annual total between October and March and a year-to-year average of 1,370 mm. The flow rate of the spring is high during the whole hydrologic cycle, with a minimum in summer on the order of 3 m3.s−1 and peak flow in winter reaching up to 40 m3.s −1. The water is brackish during low flow, up to a chloride content of 6 g.l−1, i.e. 23 % of seawater, but it is fresh during floods, when the flow rate exceeds 15 m3.s−1. During the 1999–2000 and 2000–2001 hydrologic cycles, the water was fresh during 14 and 31 days, respectively. The water temperature is high and varies very little during the year (see table I). In the areas of Kéri and Tilissos (fig. 1), immediately south of the spring, the city of Heraklion extracts water from the karstic system through a series of 15 wells with depth reaching 50 to 100 m below sea level. Initially, when the wells were drilled, the water was fresh, but nowadays the salinity rises progressively, but unequally from well to well (fig. 2). The relatively constant temperatures and salinities of the wells, during the hydrological cycle, contrast with the large salinity variations at the spring (fig. 2 and table I). They show that the karstic system is complex and comprises different compartments, where each aquifer unit reacts to its individual pressures (pumping, rainfall) according to its own hydrodynamic characteristics [Arfib et al., 2000]. The Almyros spring seems disconnected from the surrounding aquifer and behaves differently from that which feeds the wells (upper Tripolitza limestone). It is recharged by fresh water from the mountains, which descends to depths where it probably acquires its salinity. The spring would thus be the largest resource of the area, if it was possible to prevent its pollution by seawater. A general functioning sketch is proposed (fig. 3), which includes the different geological units of interest. Identification of the functioning of the Almyros spring through monitoring of physical and chemical parameters. – The functioning of the aquifer system of the Almyros spring was analysed by monitoring, over two hydrological cycles, the level of the spring, the discharge, the electric conductivity and the temperature recorded at a 30 min time interval. In the centre of the watershed basin, a meteorological station at an altitude of 800 m measures and records at a 30 min time interval the air temperature, rainfall, relative humidity, wind velocity and direction ; moreover, an automatic rain gauge is installed in the northern part of the basin at an altitude of 500 m. The winter floods follow the rhythm of the rainfall with strong flow-rate variations. In contrast, the summer and autumn are long periods of drought (fig. 7). The flow rate increases a few hours after each rainfall event ; the water salinity decreases in inverse proportion to the flow rate a few hours to a few days later. Observations showed that the water volume discharged at the Almyros spring between the beginning of the flow rate increase and the beginning of the salinity decrease is quite constant, around 770,000 m3 (fig. 4) for any value of the flow rate, of the salinity and also of the initial or final rainfall rates. To determine this constant volume was of the upmost importance when analyzing the functioning of the Almyros spring. The lag illustrates the differences between the pressure wave that moves almost instantaneously through the karst conduit and causes an immediate flow rate increase after rainfall and the movement of the water molecules (transfer of matter) that arrives with a time lag proportionate to the length of the travel distance. The variation of the salinity with the flow rate acts as a tracer and gives a direct indication of the distance between the outlet and the seawater entrance point into the conduit. In the case of the Almyros, the constant volume of expelled water indicates that sea-water intrusion occurs in a portion of the conduit situated several kilometres away from the spring (table II), probably inland, with no subsequent sideways exchange in the part of the gallery leading up to the spring. As the lag between the flow rate and the salinity recorded at the spring is constant, one can correct the salinity value by taking, at each time step, with a given flow rate, the salinity value measured after the expulsion of 770,000 m3 at the spring, which transforms the output of the system so as to put the pressure waves and the matter transfer in phase [Arfib, 2001]. After this correction, the saline flux at the spring, equal to the flow rate multiplied by the corrected salinity, indicates the amount of sea-water in the total flow. This flux varies in inverse proportion to the total flow rate in the high-flow period and the beginning of the low-flow period, thereby demonstrating that the salinity decrease in the spring is not simply a dilution effect (fig. 5). The relationship that exists between flow rate and corrected salinity provides the additional information needed to build the conceptual model of the functioning of the part of the Almyros of Heraklion aquifer that communicates with the spring. Freshwater from the Psiloritis mountains feeds the Almyros spring. It circulates through a main karst conduit that descends deep into the aquifer and crosses a zone naturally invaded by seawater several kilometers from the spring. The seawater enters the conduit and the resulting brackish water is then transported to the spring without any further change in salinity. The conduit-matrix and matrix-conduit exchanges are governed by the head differences in the two media. Mathematical modelling of seawater intrusion into a karst conduit Method. – The functioning pattern exposed above shows that such a system cannot be treated as an equivalent porous medium and highlights the influence of heterogeneous structures such as karst conduits on the quantity and quality of water resources. Our model is called SWIKAC (Salt Water Intrusion in Karst Conduits), written in Matlab®. It is a 1 D mixing-cell type model with an explicit finite-difference calculation. This numerical method has already been used to simulate flow and transport in porous [e.g. Bajracharya and Barry, 1994 ; Van Ommen, 1985] and karst media [e.g. Bauer et al., 1999 ; Liedl and Sauter, 1998 ; Tezcan, 1998]. It reduces the aquifer to a single circular conduit surrounded by a matrix equivalent to a homogeneous porous medium where pressure and salinity conditions are in relation with sea-water. The conduit is fed by freshwater at its upstream end and seawater penetrates through its walls over the length L (fig. 6) at a rate given by an equation based on the Dupuit-Forchheimer solution and the method of images. The model calculates, in each mesh of the conduit and at each time step, the head in conditions of turbulent flow with the Darcy-Weisbach equation. The head loss coefficient λ is calculated by Louis’ formula for turbulent flow of non-parallel liquid streams [Jeannin, 2001 ; Jeannin and Marechal, 1995]. The fitting of the model is intended to simulate the chloride concentration at the spring for a given matrix permeability (K), depth (P) and conduit diameter (D) while varying its length (L) and its relative roughness (kr). The spring flow rates are the measured ones ; at present, the model is not meant to predict the flow rate of the spring but only to explain its salinity variations. Results and discussion. – The simulations of chloride concentrations were made in the period from September 1999 to May 2001. The depth of the horizontal conduit where matrix-conduit exchanges occur was tested down to 800 m below sea level. The diameter of the conduit varied between 10 and 20 m, which is larger than that observed by divers close to the spring but plausible for the seawater intrusion zone. The average hydraulic conductivity of the equivalent continuous matrix was estimated at 10−4 m/s. A higher value (10−3 m/s) was tested and found to be possible since the fractured limestone in the intrusion zone may locally be more permeable but a smaller value (10−5 m/s) produces an unrealistic length (L) of the saline intrusion zone (over 15 km). For each combination of hydraulic conductivity, diameter and depth there is one set of L (length) and kr (relative roughness) calibration parameters. All combinations for a depth of 400 m or more produce practically equivalent results, close to the measured values. When the depth of the conduit is less than 400 m, the simulated salinity is always too high. Figure 7 shows results for a depth of 500 m, a diameter of 15 m and a hydraulic conductivity of 10−4 m/s. The length of the saltwater intrusion zone is then 1,320 m, 4,350 m away from the spring and the relative roughness coefficient is 1.1. All the simulations (table II) need a very high relative roughness coefficient which may be interpreted as an equivalent coefficient that takes into account the heavy head losses by friction and the variations of the conduit dimensions which, locally, cause great head losses. The model simulates very well the general shape of the salinity curve and the succession of high water levels in the Almyros spring but two periods are poorly described due to the simplicity of the model. They are (1) the period following strong freshwater floods, where the model does not account for the expulsion of freshwater outside the conduit and the return of this freshwater which dilutes the tail of the flood and (2) the end of the low-water period when the measured flux of chlorides falls unexpectedly (fig. 5), which might be explained by density stratification phenomena of freshwater-saltwater in the conduit (as observed in the karst gallery of Port-Miou near Cassis, France [Potié and Ricour, 1974]), an aspect that the model does not take into account. Conclusions. – The good results produced by the model confirm the proposed functioning pattern of the spring. The regulation of the saline intrusion occurs over a limited area at depth, through the action of the pressure differences between the fractured limestone continuous matrix with its natural saline intrusion and a karst conduit carrying water that is first fresh then brackish up to the Almyros spring. The depth of the horizontal conduit is more than 400 m. An attempt at raising the water level at the spring, with a concrete dam, made in 1987, which was also modelled, indicates that the real depth is around 500 m but the poor quality of these data requires new tests to be made before any firm conclusions on the exact depth of the conduit can be drawn. The Almyros spring is a particularly favorable for observing the exchanges in the conduit network for which it is the direct outlet but it is not representative of the surrounding area. To sustainably manage the water in this region, it is essential to change the present working of the wells in order to limit the irreversible saline intrusion into the terrain of the upper aquifers. It seems possible to exploit the spring directly if the level of its outlet is raised. This would reduce the salinity in the spring to almost zero in all seasons by increasing the head in the conduit. In its present state of calibration, the model calculates a height on the order of 15 m for obtaining freshwater at the spring throughout the year, but real tests with the existing dam are needed to quantify any flow-rate losses or functional changes when there is continual overpressure in the system. The cause of the development of this karstic conduit at such a great depth could be the lowering of the sea level during the Messinian [Clauzon et al., 1996], or recent tectonic movements.

The creation of new firms is an important economic activity; however, understanding of the actual venture-creation process remains limited. P. Rodriguez, C. S. Tuggle, and S. M. Hackett (2009) address this deficiency by adopting an internal social capital perspective and examining the effects of family financial, social, health, and ethnic contexts on firm creation. This commentary extends their work by reinforcing that households are important units of analysis and are usefully viewed as incubators and opportunity platforms for venture creation. It further suggests that social capital has a nested nature and that households should be viewed as part of the overall welfare mix.

<p class="Style1"><em>This study aims to ident6 and analyze the effect of intellectual capital as one of the company's intangible assets to market value and financial performance^.of the company-manufacturing companies using the Value Added Intellectual Capital (VAIC ^m). The analysis method used is multiple panels because the structure of the data used in this research is the data panel. The results of the hypothesis theory shows that the intellectual capital has significant effect on the market value and performance of the company. The three components of intellectual capital, as the physical capital efficiency, human capital and structural capital efficiency, have a positive effect on firm value and performance of companies that dproksi by ROA, ATO, ROE and OI / S. So do the results of statistical tests, except for the efficiency of the human capital and structural capital efficiency ROE against Of / S. The results show that intellectual capital is a factor that is very important and significant effect on the quality of the company which in turn directly affects firm value andfinancial performance of the company.</em></p>

This study investigates the correlation between mergers and acquisitions (M&As) activities and industry-level performance. While extensive research on M&As has focused on financial performance at the firm-level around the merger announcement, not much focus has been given to the relationship between M&A activities and financial performance at the industry level. Using global data from the S&P (Standard & Poor’s) Capital IQ platform database, this study examines the significance of relationships of 12 industry-level financial values with M&A frequency and transaction value across 11 industry sectors throughout 2009–2018. The results show that M&A activities play a key role in identifying industries with lots of potential and that strategic investment planning can be drawn from both industry and time lag perspectives. This study bridges the gap by exploring the complexity of M&A performance across various firms and industries, and supports forward-looking investment processes by delineating emerging industries with expected positive returns.

The article presents an inexpensive and simple method of fiber optic interference relative humidity (RH) sensors based on silk fibroin (SF) films. The sensors were made on standard multimode telecommunications optical fibers using dip-coating method and examined using broadband light sources. The measuring stand at which the basic sensor parameters were measured and the measured parameters were presented. Full Text: PDF ReferencesY.-G. Han, "Relative Humidity Sensors Based on Microfiber Knot Resonators—A Review", Sensors, 19(23), 5196 (2019) CrossRef L.D. Koh, Y. Cheng, C. P. Teng, Y. W. Khin, X. J. Loh, S. Y. Tee, et al., "Structures, mechanical properties and applications of silk fibroin materials", Prog. Polim. Sci. 46, 86-110 (2015) CrossRef H. Tao, D. L. Kaplan, F. G. Omenetto, "Silk Materials – A Road to Sustainable High Technology", Adv. Mater., 24, 2824-2837 (2012), CrossRef Q. Li, N. Qi, Y. Peng, Y. Zhang, L. Shi, X. Zhang, et al., "Sub-micron silk fibroin film with high humidity sensibility through color changing", RSC Adv. 7(29), 17889-17897 (2017) CrossRef S.K. Hwan, H.C. Sung, B. Roy, S. Kim, Y.H. Ahn, "Humidity sensing using THz metamaterial with silk protein fibroin", Opt. Express 26(26), 33575-33581 (2018) CrossRef M. Procek, Z. Opilski, A. M. Maqueda, X. M. Berbel, S. D. Aznar-Cervantes, J. L. Cenis, C. D. Horna, "Silk fibroin thin films for optical humidity sensing", Proc. SPIE , 11204, 0277-786X, (2019). CrossRef Y. Luo, Y. Pei, X. Feng, B. Lu, L. Wang, "Silk fibroin based transparent and wearable humidity sensor for ultra-sensitive respiration monitoring", Mater. Lett., 260, 126945 (2020) CrossRef E. Maciak, "Low-Coherence Interferometric Fiber Optic Sensor for Humidity Monitoring Based on Nafion® Thin Film†", Sensors 19(3), 629 (2019) CrossRef

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: Amyulianthy, R., & Nuraini, Sari. (2013), “Pengaruh Diversifikasi Terhadap Kinerja Perusahaan”, Binus Business Review, Vol.4, no.1, pp.215–230. Berger, P. G., & Eli, O. (1995), “Diversification’s Effect on Firm Value”, Journal of Financial Economics, Vol.37, pp.39–65. Bowerman, B. L., O’Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), “Pengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011”, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66–84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), “Kebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesia”, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. “Kamus Besar Bahasa Indonesia Online”, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), “Pengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). “Peran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162–82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), “Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing”, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078–87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), “Pengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13–22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), “Pengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007” Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1–25. Satoto, S. S. (2009), “Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280–287. Spence, M. (2002), “Signaling in Retrospect and the Informational Structure of Markets”, American Economic Review, Vol.92, no.3, pp.434–459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), “Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawan”, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689–99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.

The double-decker lutetium(III) phthalocyanine [( C 6 H 13 S )8 Pc ]2 Lu was investigated by electrochemical and spectroelectrochemical methods and comparisons made to previously investigated [( C 12 H 25 S )4 Pc ]2 Lu and ( Pc )2 Lu under the some experimental conditions. All three compounds undergo a single reversible one-electron oxidation and up to four reversible one-electron reductions in CH 2 Cl 2 containing 0.1 M tetra-n-butylammonium perchlorate (TBAP). The octa- and tetra substituted phthalocyanine derivatives exhibit one oxidation and three or four reductions in solution while five reductions can be detected for the two compounds in a gel-like cast film membrane of tetraoctylphosphonium bromide (4 C 8 P + Br −) at a basal plane pyrolytic graphite electrode which was immersed in aqueous 0.5 M KCl . The half-wave potentials of these SR substituted complexes in CH 2 Cl 2 are negatively shifted by 210-490 mV from E1/2 values for the same compounds in the aqueous 4 C 8P+ Br − matrix and five reductions of these compounds are observed under the latter experimental conditions. The UV-visible spectra of the compounds were measured in five different oxidation states and ESR spectra were also characterized for the neutral and doubly reduced complexes. As was expected, [( Pc )2 Lu ]−,{[( C 6 H 13 S )8 Pc ]2 Lu }− and {[( C 12 H 25 S )4 Pc ]2 Lu }− are ESR silent while electrogenerated [( Pc )2 Lu ]2−, {[( C 6 H 13 S )8 Pc ]2 Lu }2− and {[( C 12 H 25 S )4 Pc ]2 Lu }2− show broad strong signals at g = 2.0046, 2.0041 and 2.0034 with linewidths of 13.9, 16.1 and 12.9, respectively. These signals are indicative of organic free radicals where the unpaired electrons of the dianion are delocalized over two macrocycles.

Abstrak: Penelitian ini bertujuan untuk mendeskripsikan kepemimpinan karismatik Kiai dalam membangun budaya organisasi pesantren. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dengan rancangan studi kasus. Pengumpulan data dilakukan dengan teknik: wawancara mendalam, observasi partisipan, dan studi dokumentasi. Penetapan informan sebagai sumber data dilakukan dengan teknik purposive sampling. Analisis data dilakukan dengan menggunakan pola interaktif data. Pengecekan keabsahan data menggunakan derajat kredibilitas, transferabilitas, dan konfirmabilitas. Hasil penelitian menunjukkan bahwa: (1) budaya organisasi di pondok pesantren diterapkan melalui kegiatan-kegiatan santri, yang meliputi kegiatan harian, mingguan, bulanan, maupun tambahan; (2) kepemimpinan kiai karismatik di Pondok Pesantren Raudlatut Thalibin dan Al-Anwar memiliki perbedaan. KH. Ahmad Mustofa Bisri menerapkan sistem kepemimpinan demokrasi dalam menjalankan pondok pesantren, sedangkan KH. Maimoen Zubair menerapkan kepemimpinan terpimpin; dan (3) Kiai karismatik memiliki peran strategis dalam upaya mengembangkan budaya organisasi. Abstract: This study aims to describe the charismatic leadership of the Kiai in building a pesantren organizational culture. This research was conducted using a qualitative approach with a case study design. The data was collected by using the following techniques: in-depth interviews, participant observation, and documentation study. The determination of informants as data sources was carried out by using purposive sampling technique. Data analysis was performed using interactive data patterns. Data validity checks using the degree of credibility, transferability and confirmability. The results showed that: (1) organizational culture in Islamic boarding schools is implemented through santri activities, which include daily, weekly, monthly and additional activities; (2) the leadership of the charismatic kiai in the Raudlatut Thalibin and Al-Anwar Islamic Boarding Schools is different. KH. Ahmad Mustofa Bisri applies a democratic leadership system in running Islamic boarding schools, while KH. Maimoen Zubair applies guided leadership; and (3) Charismatic clerics have a strategic role in developing organizational culture. References: AlGhazali, I. (1997). Ihya’ Ulumuddin. Beirut: Darul Fikri. Amirin, T. M (2007). Kepemimpinan yang amanah. Dinamika Pendidikan, 1(14), 1-11. Bate, P. (1994). Strategies for Cultural Change. London: Butterworth-Heinemann. Bruinessen, M. V. (1994). Tradisi, Relasi Kuasa, Pencarian Wacana Baru. Yogyakarta. LkiS. Dhofier, Z. (2009). Tradisi Pesantren: Memadu Modernitas untuk Kemajuan Bangsa. Yogyakarta: Newsea Press. Haedari, A., & Hanif, A. (2004). Masa Depan Pesantren dalam Tantangan Modernitas dan Tantangan Kompleksitas Globalitas. Jakarta: IRD Press. Hofl, H. (1992). The Making of The Corporate Acolyte: Some Thoughts on Charismatic Leadership and the Reality of Organizational Commitment. Journal of Management Studies, 29(1). Hofstede, G. (1980). Culture’s Consequences: International Differences in Work Related Values. California: Sage Publication. Javidan, M., & Waldman, D. A. (2003). Exploring Charismatic Leadership in The Public Sector: Measurement and Consequences. Public Administration Review, 63(2), 229–242. Kartono, K. (2008). Pemimpin dan Kepemimpinan, Jakarta: CV. Rajawali. Kast, F. E., & Rosenzweig, J. E. (2007). Organisasi dan Manjemen. Jakarta: Bumi Aksara. Kavanagh, M. H. & Ashkanasy, N. M., (2006). The Impact of Leadership and Change Management Strategy on Organisational Culture and Individual Acceptance of Change During a Merger. British Journal of Management17(1), S81–S103. https://doi.org/10.1111/j.1467-8551.2006.00480.x Ma’arif, S. (2003). Manajemen Operasi. Jakarta: Grasindo. Margono, S. (1997). Metodologi Penelitian Pendidikan. Jakarta: Rineka Cipta. McMillan, J. H., & Schumacher, S. (2006). Research in Education. New Jersey: Pearson. Nawawi, H. (2006). Instrumen Penelitian Bidang Sosial. Yogjakarta: Gadjah Mada University Press. Robbins, S. P., & Judge, J. A. (2008). Perilaku Organisasi. Jakarta: Salemba Empat. Shastari, R.K., Mishra, K. S., & Sinha, A. (2010). Charismatic Leadership and Organizational Commitment: An Indian Perspective. African Journal of Business Management, 4(10), 1946-1953. Sukamto, 1999. Kepemimpinan Kyai dalam Pesantren. Jakarta: LP3ES Tika, M. P. (2006). Budaya Organisasi dan Peningkatan Kinerja Perusahaan. Jakarta: PT. Bumi Aksara. Tunggal, A. W. (2010). Peran Budaya Organisasi dalam Keberhasilan Perusahaan. Jakarta: Harvarindo. Yukl, G. (2007). Kepemimpinan dalam Organisasi. Jakarta: Prenhalindo. Ziemek, M. (1986). Pesantren dalam Perubahan Sosial. Jakarta: P3M.

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: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). Audit Quality: Agency Theory and The Role of Audit. Audit and Assurance Faculty. Immanuel, R., & Yuyetta, E. N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees. DIPONEGORO JOURNAL OF ACCOUNTING, Volume 3, Nomor 3, Tahun 2014, 1-12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting Indriastuti, M. (2012). Analisis Kualitas Auditor dan Corporate Governance Terhadap Manajemen Laba.Eksistansi (ISSN 2085-2401), Vol. IV, No. 2, Agustus 2012. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 (1976), 305-360. Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Pengaruh Audit Fee, Perencanaan Audit Dan Resiko Audit Terhadap Kualitas Audit Pada Kantor Akuntansi Publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5, No. 12, 2016, ISSN: 2337-3067, 4029-4056. Keputusan BAPEPAM No. KEP-36/PM/2003, Tentang Kewajiban Penyampaian Laporan Keuangan Berkala. (2003). https://docplayer.info/30003274-Keputusan-ketua-badan-pengawas-pasar-modal-nomor-kep- 36-pm-2003-tentang-kewajiban-penyampaian-laporan-keuangan-berkala.html Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11. Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13. Pranama, R. S. (2019). Pengaruh Pelaporan Corporate Social Responsibility, Kualitas Auditor, Ukuran Perusahaan, Anak Perusahaan dan Resiko Perusahaan Terhadap Komitmen Audit Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017). Universitas Islam Indonesia, Yogyakarta. Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor Yang Mempengaruhi Biaya Audit Eksternal, Diponegoro Journal of Accounting, Volume 6, Nomor 3, Tahun 2017, ISSN(Online): 2337-3806, 1-9. Selano, E. C., Tedjasuksmana, B., & Wardani, R. P. (2017). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Laporan Keuangan Pada Perusahaan Property, Real Estate and Building Yang Terdaftar di BEI Tahun 2013-2015. Jurnal Akuntansi Kontemporer (JAKO), Vol. 9, No. 2, Juli 2017, 162-182. Suharli, M., & Nurlaelah. (2008). Konsentrasi Auditor Dan Penetapan Fee audit: Investigasi Pada BUMN, JAAI, Volume 12, No. 2, Desember 2008, 133-148. Syafina, D. C. (2018, Oktober 8). Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik. (Suhendra, Editor) Retrieved from tirto.id: https://tirto.id/kasus-snp-finance-dan-pertaruhan- rusaknya-reputasi-akuntan-publik-c4RT Triani, Y. O. (2016). Faktor-Faktor Yang Mempengaruhi Penetapan Fee audit Fees (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013). Ulfasari, H. K., & Marsono. (2014). Determinan Fee audit Eksternal Dalam Konvergensi IFRS. Diponegoro Journal of Accounting, Volume 3, Nomor 2, Tahun 2014, ISSN(Online): 2337-3806, 1-11. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory And Empirical Evidence. Journal of Accounting Literature, Vol. 23, tahun 2004, ABI/INFORM Global, 153-193. Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06 Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan dan Ukuran KAP Terhadap Fee audit. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 1, Seri B, Februari 2019, ISSN: 2656-3649 (Online), 217-235. Yulio, W. S. (2016). Pengaruh Konvergensi IFRS, Komite Audit Dan Kompleksitas Perusahaan Terhadap Fee audit. Jurnal Akuntansi Bisnis, Vol. 15, No. 29, 29 September 2016, 77-92.

This study aims to determine the implementation of curriculum in learning activities of pre-school children and develop motion pattern-based learning media for pre-school children. This research was carried out in thirty kindergartens in East Jakarta. It was conducted in 4 months, from June to October 2018. This research is included in the development and evaluation research (mixed method). The scope of the research is the implementation of curriculum and the development of learning media for pre-school children by using customized tools. Data was collected by using questionnaires and analyzed by using Guttman scale and Likert scale. Percentage of the implementation of learning for pre-schoolers in Kindergarten in East Jakarta is very good. The goal dimension got 98.2%, the content dimension got 99.3%, the method dimension got 99.3% and the evaluation dimension got 98.3%. The product of this study is a learning media that is adjusted to the implementation of motion pattern-based learning activities for pre-school children. Keywords: Early childhood education curriculum, Motion Pattern-Based Learning Media, Pre-school children References Arikunto, S. (2010). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Asdi Mahasatya. Arikunto, S. (2014). Prosedur Penelitian. Jakarta: Rineka Cipta. Ayob, A., Badzis, M., & Nordin, A. L.Abdullah, R. (2016). Kurikulum Permata Negara. Tanjong Malim: NCDRC, UPSI. Azia, R. S. (1976). Curriculum Principles and Foundation. New York: Harper and Row Publisher. Boyle, T., & Phelps, R. (2010). Curriculum To Acknowledge Diversity. The International Journal of Learning, 17(2), 357–370. Brady, L. (1995). Curriculum development (5th ed.). Sydney: Prentice-Hall. Cholimah, N. (2012). Pengembangan Kurikulum PAUD Berdasarkan Permen 58 Tahun 2009. Criticos. (1996). Media. Amazon. George A.Beauchamp. (1981). Curriculum Theory. F.E. Peacock Publisher. Jamaris, M. (2006). Perkembangan dan Pengembangan Anak Usia Dini Taman Kanak-kanak. Jakarta: Gramedia Widiasarana. Johnson, M. (1967). Intentionality in Education. New York: Center for Curriculum Research and Services. Kawaitouw, Y. I., Widiastuti, A. A., & Kurniawan, M. (2018). Unit Studies Curriculum: Strategi Guru Dalam Implementasi Kurikulum di Jungle School Sidomukti. Jurnal Pendidikan Usia Dini, 12(November), 371–380. Kerlinger, F. N. (1990). Asas-asas Penelitian Behavioral (3th ed.). Yogyakarta: Gajah Mada University Press. Langgulung, H. (1989). Manusia dan Pendidikan: Suatu Analisa Psikologik dan Pendidikan. Jakarta: Pustaka al-Husna. MacDonald, J. B. (1965). Educational Models for Instruction. Washington DC: The Association for Supervision and Curriculum Development. Morrison, G. S. (2012). Dasar-dasar Pendidikan Anak Usia Dini. Jakarta: Indeks. Olivia, P. F. (1992). Developing the Curriculum (Third Edit). New York: Harper Collins Publishers Inc. Ornstein, A. C. (2004). Curriculum:Foundation, Principles, and Issues. Boston: Pearson Education, Inc. Ozturk, I. H. (2011). Curriculum Reform and Teacher Autonomy in Turkey: the case of the History Teaching". International Journal of Instruction, 4 (2)(2), 113–127. Prihatini, P. (2014). Kajian Ide Kurikulum 2012 PAUD dan Implikasinya dalam Pengembangan KTSP. Cakrawala: Jurnal Pendidikan Anak USia Dini. Rahelly, Y. (2018). Implementasi Kurikulum 2013 Pendidikan Anak Usia Dini di Sumatera Selatan. Jurnal Pendidikan Usia Dini, 12(November), 381–390. https://doi.org/https://doi.org/10.21009/JPUD.122.19 Rohmansyah, N. A. (2017). Pengaruh Model Pembelajaran Problem Based Learning Terhadap Kemampuan Pemahaman Konsep Pendidikan Jasmani Pada Pembelajaran Tematik Terintegrasi Siswa Kelas IV. JURNAL PENJAKORA, 4(28–35). Saylor, J. G., & Alexander, W. M. (1981). Curriculum Planning for Better Teaching and Learning. Holt-Rinehart and Winston. Sujiono, Y. N. (2009). Konsep Dasar Pendidikan Anak Usia Dini. Jakarta: Indeks. Sukmadinata, N. S. (2000). Pengembangan Kurikulum Teori dan Praktek. Bandung: Remaja Rosdakarya. Sutapa, P. (2014). Pengembangan Model Pembelajaran Pendidikan Jasmani Berbasis Kinestetik Untuk Anak Usia Pra Sekolah. Yogyakarta. Webster. (1993). Webster’s New International Dictionary. GC Company. Widoyoko, E. P. (2012). Evaluasi Program Pembelajaran. Yogyakarta: Pustaka Pelajar. Winarno. (2011). Winarno. Metodologi dalam Penelitian Pendidikan Jasmani. Malang: Media Cakrawala Press. Winarso, W. (2017). Dasar Pengembangan Kurikulum Sekolah, (January 2015).

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. References: Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, Vol. 30 No. 7, 1811. Aprianingsih, A., & Yushita, A. N. (2016). Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan. Jurnal Profita, Vol. 4 No. 5, 1–16. Cooper, D., & Schindler, P. (2013). Business Research Methods: 12th Edition. McGraw-Hill Higher Education. Dewi, L. S., & Abundanti, N. (2019). Pengaruh Profitabilitas, Likuiditas, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, Vol. 8 No. 10, 6099. Dewi, M. M., & Sulasmiyati, S. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan profitabilitas Terhadap Leverage (Studi pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Jurnal Administrasi Bisnis (JAB), Vol. 55 No. 1, 27–37. Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, Vol. 12 No. 1, 37–52. Fama, E. F., & Jensen, M. C. (1983). Separation Of Ownership And Control. Corporate Governance: Values, Ethics and Leadership, 163–188. Finda Yovita dan Juniarti. (2017). Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri. Business Accounting Review, Vol. 5 No. 2, 445–456. Ghozali, I. (2016). Aplikasi analisis Multivariete dengan program IBM SPSS 23 (edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96. Haryono, S. A., Fitriany, F., & Fatima, E. (2017). Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, Vol. 14 No. 2, 119–141. Jensen, M. C., & Meckling, W. H. (2019). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Corporate Governance: Values, Ethics and Leadership, 4, 77–132. Kristianti, I. P. (2018). Analisis Pengaruh Struktur Modal. Jurnal UST JOGJA, Vol. 2 No. 1, 56–68. Kusumadewi, A., & Zulhaimi, H. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Komite Audit dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan. Forum Keuangan Dan Bisnis ( FKBI ) VII 2019 Forum Keuangan Dan Bisnis Indonesia ( FKBI ), Vol. 5, 241–256. Latifah, S. W., & Luhur, M. B. (2017). Peran Komisaris Independen Dan Komite Audit Dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale Dan Retail Trade Di Indonesia. Jurnal Akuntansi Dan Bisnis, Vol. 17, 13–18. Leatemia, E. M., Mangantar, M., Rogi, M. H., Ekonomi, F., Manajemen, J., & Ratulangi, U. S. (2019). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol. 7 No. 3, 4339–4348. Lestari, P. (2020). Pengaruh Likuiditas, Der, Firm Size, Dan Asset Turnover Terhadap Kinerja Keuangan. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, Vol. 4 No. 1, 1. Marpa, N. (2012). Perusahaan keluarga sukses atau mati. Tangerang: Penerbit Cergas Media. Mathova, A., Perdana, H. D., & Rahmawati, I. P. (2017). Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, Vol. 2 No. 1, 73. McConnell, J. J., & Servaes, H. (1990). Additional Evidence On Equity Ownership And Corporate Value. Journal of Financial Economics, Vol. 27 No. 2, 595–612. McGee, T. (2013). Perspectives on family-owned businesses: Governance and succession planning. 1–20. Delloite Growth Enterprise Services Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, Vol. 13 No. 2, 187–221. Piotroski, J. D. (2000). Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research, 38, 43. Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, Vol. 20 (C), 237–265. PrincewaterhouseCoopers Indonesia (PwC). (2014). Survey Bisnis Keluarga 2014. November 2014, November, 1–35. Rahma, A. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Keputusan Pendanaan Dan Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012). Vol. 23 No. 2, 45–69. Sari, R. (2020). Pengaruh Kepemilikan Asing Dan Leverage Terhadap Kinerja Keuangan. Balance : Jurnal Akuntansi Dan Bisnis, Vol. 5 No. 1, 64. Susanti, L. D., & Juniarti. (2017). Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Perusahaan Property dan Real Estate. Business Accounting Review, Vol. 5 No. 2, 709–720. Susanto, A. B., Susanto, P., Wijanarko, H., & Mertosono, S. (2007). The Jakarta consulting group on family business. Jakarta: The Jakarta Consulting Group. Wianta Efendi, A. F., & Adi Wibowo, S. S. (2017). Pengaruh Debt To Equity Ratio (Der) Dan Debt To Asset Ratio (Dar) Terhadap Kinerja Perusahaan Di Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, Vol. 1 No. 2, 157–163. Wild.Subramanyam. (2010). Analisis Laporan Keuangan, Financial Statement Analysis. Analisis Laporan Keuangan, Financial Statement Analysis, Edisi Ke Sepuluh: Salemba Empat, Jakarta, Vol. 4 No. 2, 265–276. Yudha, D. P., & Singapurwoko, A. (2017). The Effect Of Family And Internal Control On Family Firm Performance: Evidence From Indonesia Stock Exchange (IDX). Journal of Business and Retail Management Research, Vol. 11 No. 4, 68–75.

<p>Abukosim, Mukhtaruddin, Ika Sasti Ferina and Claudya Nurcahaya. 2014. Ownership Structure and Firm Value : Empirical Study on Indonesia Manufacturing Listed Company. <em>Journal of Economic</em>. Vol. 5, No. 4.</p><p>Afzal, Arie. 2012. Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan.<em>Skripsi Universitas Diponegoro</em>. Semarang. (tidak dipublikasikan)</p><p>Aries, Heru Prasetyo. 2011. Evaluasi Perusahaan. Jakarta Pusat. PPM.</p><p>Asmawati dan Lailatul Amanah. 2013. Pengaruh Struktur Kepemilikan, Keputusan Keuangan Terhadap Nilai Perusahaan : Profitabilitas sebagai Variabel Moderating. <em>Jurnal Ilmu dan Riset.</em>Vol. 2, No. 4.</p><p>Ashamu, S., Abiola, J., and Badmus, S. 2012. Dividend Policy as Strategic Tool of Financing in Public Firm : Evidence From Nigeria. <em>Europan Scientific Journal</em>. Vol. 8 No. 9. PP : 1-24.</p><p>Belkaoui, A.R. 2007. <em>Accounting Theory</em>. 5th Edition. Buku 2. Edisi Terjemahan. Jakarta: Salemba Empat.</p><p>Bernandhi, Riza. 2013. Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Deviden, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan. <em>Skripsi Fakultas Ekonomi dan Bisnis Universitas Diponegoro</em>. (tidak dipublikasikan)</p><p>Brealey, R.A, Myers, S.C, Marcus, A.J.2008. <em>Dasar-Dasar Manajemen Keuangan Perusahaan Jilid I.</em>Jakarta : Erlangga.</p><p>Brigham &amp; Weston. 1998. <em>Dasar-dasar Manajemen Keuangan</em>. Terjemahan : Ali Akbar Yulianto. Jakarta : Salemba Empat.</p><p>Brigham, Eugene F. and Houston, Joel F. 2006. Dasar-Dasar Manajemen Keuangan, diterjemahkan oleh Ali Akbar Yulianto.Edisi sepuluh. Jakarta : PT. Salemba Empat.</p><p>Brigham, Eugene F. and Houston, Joel F. 2007.<em>Essentials of Financial Management</em>. Singapore : Cengage Learning.</p><p>Dewi, Putu Yunita Saputri, Gede Adi Yuniarta dan Ananta Wikrama Tungga Atmadja.2014. Pengaruh Struktur Modal, Pertumbuhan Perusahaan dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan. <em>Jurnal Akuntansi</em>. Vol. 2 No. 1.</p><p>Downes, John and Jordan Elliot Goodman,1999, Kamus Istilah Akuntansi, Jakarta, Penerbit Elex Media Komputindo.</p><p>Efni, Yulia. 2011. Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen terhadap Nilai Perusahaan Studi pada Sektor Properti dan Real Estate di Bursa Efek Indonesia. <em>Jurnal Aplikasi Manajemen</em> : No. 66B/DIKTI/KEP/2011.</p><p>Faizal, Achmad.2011.Pengaruh Kebijakan Dividen, Struktur Kepemilikan dan Biaya Agensi terhadap Harga Saham.</p><p>Gultom, Robinhot dkk. 2013. Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Farmasi di Bursa Efek Indonesia. <em>Jurnal Ekonomi</em>. Vol. 3 No. 1.</p><p>Ghozali, Imam. 2012. <em>Aplikasi Analisis Multivariate dengan Program SPSS</em>. Semarang : Badan Penerbit Universitas Diponegoro.</p><p>Gill, Amarjit. and Obradovich, John D. 2012. The Impact of Corporate Governance and Financial Leverage on the Value of American Firms. International Research <em>Journal of Finance and Economics</em>. PP : 91.</p><p>Harjito, Agus dan Martono. 2006. <em>Manajemen Keuangan</em>. Yogyakarta : Ekonisia.</p><p>Harqiansyah, Rizqi Faisal. 2015. Pengaruh Ukuran Perusahaan, Leverage dan Proftabilitas terhadap Nilai Perusahaan. <em>Jurnal Akuntansi</em>. (tidak dipublikasikan)</p><p>Hasnawati, Sri. 2015. Implikasi Struktur Modal dan Kepemilikan Saham Terhadap Nilai Perusahaan Publik di Bursa Efek Indonesia. <em>Jurnal Akuntansi dan Auditing Indonesia</em>.Vol. 9, No. 2.</p><p>Husnan,S.dan Pudjiastusti.2006.<em>Dasar-Dasar Manajemen Keuangan</em>. Edisi Keempat. Yogyakarta : AMP YKPN.</p><p>Honarbakhsh, S., Birjandi, H., and Birjandi M. 2013.The Effects of Dividend Policy on Market Value on Companies Listed In Tehran Stock Exchange. <em>International Review of Managementand Business Research</em>. Vol. 1, No. 1. PP : 65-75.</p><p>Irawan, Arif, Rina Arifati dan Abrar Oemar. 2016. Pengaruh Aset Berwujud, Ukuran Perusahaan, Pertumbuhan Perusahaan, Lama Perusahaan dan Probabilitas terhadap Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2014. <em>Jurnal Akuntansi</em>. Vol. 2 No. 2.</p><p>Irvaniawati. 2014. Analisis Pengaruh Kebijakan Hutang, Kebijakan Investasi, dan Kebijakan Deviden Terhadap Nilai Perusahaan. <em>Jurnal Ilmu dan Riset Manajemen.</em>Vol. 3, No. 6.</p><p>Jensen, M.C. and Meckling, W.H. 1976. Theory of the Firm : Mangerial Behavior, Agency Cost, and Ownership Structur. <em>Journal of Financial Economics</em>. Vol. 76, PP. 305-360.</p><p>Jogiyanto. 2013. <em>Teori Portofolio dan Analisis Investasi</em>. Edisi Ketujuh. Yogyakarta : BPFEE.</p><p>Kumar, S., Anjum B. and Nayyar S. 2012. Financing Decisions : Study of Pharmaceutical Companies of India. <em>International Journal of Marketing</em>, <em>Financial Services and Management Research</em>. Vol. 1 No. 1. PP. 14-28.</p><p>Kusumajaya, Dewa Kadek Oka. 2011. Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Profitabilitas dan Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia. <em>Tesis Universitas Udayana</em>.</p><p>Kouki, Mondher and Hatem ben Said. 2011. Does Management Ownership Explain The Effect of Leverage on Firm Value? An Analysis of French Listed Firms. <em>Journal of Bussiness Studies Quarterly</em>. Vol. 3, No. 1.</p><p>Mandagi, S.E.A. 2010. Pengaruh Keputusan Keuangan terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2010.<em>Jurnal Bisnis.</em> Hal : 28-32.</p><p>Marhamah.2013. Pengaruh Manajemen Laba, Ukuran Perusahaan terhadap Corporate Sosial Responsibility dan Nilai Perusahaan pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia tahun 2007-2010. <em>Jurnal STIE Semarang</em>. Vol. 5, No. 3.</p><p>Moeljadi. 2006.<em>Manajemen Keuangan Pendekatan Kuantitatif dan Kualitatif. </em>Edisi Pertama. Malang : Banyumedia Publishing.</p><p>Moradi, Nassim S., Aldin, Mahmood M., Heyrani, F., and Iranmhad, M. 2012. The Effect of Corporate Governance, Corporate Financing Decision and Ownership Structure on Firm Performance: A Panel Data Approach from Tehran Stock Exchange. <em>International Journal of Economics and Finance</em>. Vol. 4, No. 9. PP : 86-93.</p><p>Nabela, Yoandhika.2012. Pengaruh Kepemilikan Institusional, Kebijakan Dividen, dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia.<em>Jurnal Manajemen</em>. Vol. 01, No. 01.</p><p>Nuraina, Elva. 2012. Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan terhadap Kebijakan Hutang dan Nilai Perusahaan. <em>Jurnal Ekonomi</em>. Vol.19 No. 2.</p><p>Pratama, I Gusti Bagus Angga dan I Gusti Bagus Wiksuana. 2016. Pengaruh Ukuran Perusahaan dan <em>Leverage</em> terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi. <em>Jurnal Manajemen</em>. Vol. 5 No. 2.</p><p>Priyo, Estetika Maulida. 2013. Analisis Pengaruh Return on Asset, Debt to Equty Ratio, Firm Size, Growth dan Free Cash Flow terhadap Dividen Payout Ratio studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2008-2011. <em>Disertasi Univesitas Diponegoro Semarang. </em></p><p>Ratih, I Dewa Ayu dan I Gusti Ayu Eka Damayanthi. 2016. Kepemilikan Manajerial dan Profitabilitas pada Nilai Perusahaan dengan Pengungkapan Tanggungjawab Sosial sebagai Variabel Moderasi.<em>Jurnal Akuntansi</em>.Universitas Udayana.</p><p>Rizqia, Dwita A., Aisjah S., and Sumiati.2013. Effect of Managerial Ownership, Financial Leverage, Profitability, Firm Size and Investment Opportunity on Dividend Policy and Firm Value. <em>Research Journal of Finance and Accounting</em>. Vol. 4, No. 11. PP 120-130.</p><p>Roekanah dan Paulus Wardoyo. 2012. Analisis Faktor – Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Go Public yang terdaftar Di Bursa Efek Jakarta. <em>Jurnal Dinamika Manajeman</em>.Vol. 1, No. 1, Maret 2012.</p><p>Safitri, Hazlina. 2015. Pengaruh Size, Growth, dengan Kebijakan Dividen sebagai Variabel Moderating terhadap Nilai Perusahaan. <em>Jurnal Manajemen</em>.Vol.4 No.6</p><p>Samisi, Komang dan Putu Agus Ardiana. 2013. Pengaruh Struktur Pendanaan terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi<em>. Jurnal Akuntansi</em>.Vol. 5 No. 2.</p><p>Sartini, Luh Putu Novita dkk. 2014. Pengaruh Keputusan Investasi, Kebijakan Dividen, serta Keputusan Pendanaan terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia<em>. Jurnal Manajemen</em>. Vol. 8 No.2.</p><p>Sartono, Agus. 2001. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta : BPEF.</p><p>Sawir, Agnes. 2004. <em>Kebijakan Pendanaan dan Restrukturisasi Perusahaan</em>. Jakarta : PT. Gramedia Pustaka Utama.</p><p>Sugiarto. 2009. <em>Struktur Modal, Struktur Kepemilikan Perusahaan, Permasalahan Keagenan dan Informasi Asimetri. </em>Yogyakarta : Graha Ilmu.</p><p>Sugiyono.2014. <em>Metode Penelitian Kuantitatif, Kualitatif, dan R&amp;D</em>. Bandung : Alfabeta.</p><p>Suryani, Milanti Vivi. 2015. Pengaruh Pertumbuhan Perusahaan dan Struktur Modal terhadap Nilai Perusahaan. <em>Skripsi Unversitas Negeri Sem</em>arang. (tidak dipublikasikan)</p><p>Uwigbe, Uwalomwa et al. 2012. Dividend Policy and Firm Performances : A Study of Listed Firm in Nigeria. <em>Journal of</em> <em>Accounting and Management Information Systems</em>. Vol. 11 No. 3. PP : 442-454.</p><p>Verawaty, Citra Indah Merina, dan Irra Kurniawati. 2016. Analisis Pengembangan <em>Corporate Value</em> berdasarkan Keputusan Investasi dan Pendanaan, Struktur Kepemilikan, serta Kewajiban Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. <em>Jurnal Akuntansi</em>. Vol. 1 No. 1.</p><p>Wolk <em>et. al</em>. 2000. <em>Accounting Theory</em>: A Conceptual Institusional Approach. Fifth Edition.</p>

Terada, Lance S., John E. Repine, Dale Piermattei, and Brooks M. Hybertson. Endogenous nitric oxide decreases xanthine oxidase-mediated neutrophil adherence: role of P-selectin. J. Appl. Physiol. 82(3): 913–917, 1997.—The oxygen radical-producing enzyme xanthine oxidase (XO) can promote neutrophil adherence to endothelium. Recognizing that a balance often exists in inflammatory processes, we sought to determine whether XO initiates antiadherent pathways. We found that bovine pulmonary arterial endothelial cells (EC) exposed to XO released increased amounts of nitrite into the media, reflecting an increased production of nitric oxide (NO). When EC were subjected to shear stress, treatment with XO and/or the NO synthase inhibitor Nω-nitro-l-arginine (l-NNA) increased neutrophil rolling behavior and firm neutrophil adherence to EC in an additive fashion. Both rolling and adherent interactions were abolished by monoclonal antibodies directed against P-selectin. In addition, treatment of EC with XO and/orl-NNA increased both surface expression of P-selectin and release of von Willebrand factor into media. Finally, treatment of EC with the NO donor sodium nitroprusside decreased XO-mediated neutrophil rolling and adherence. We conclude that XO stimulates EC to produce NO and that NO decreases the P-selectin-dependent neutrophil adhesion initiated by XO. Such increases in endogenous NO may constitute an important negative-feedback response to the acute proadhesive effects of XO.

We report the discovery and characterization of two transiting planets around the bright M1 V star LP 961-53 (TOI-776, J = 8.5 mag, M = 0.54 ± 0.03 M ⊙) detected during Sector 10 observations of the Transiting Exoplanet Survey Satellite (TESS). Combining the TESS photometry with HARPS radial velocities, as well as ground-based follow-up transit observations from the MEarth and LCOGT telescopes, for the inner planet, TOI-776 b, we measured a period of P b = 8.25 d, a radius of R b = 1.85 ± 0.13 R ⊕, and a mass of M b = 4.0 ± 0.9 M ⊕; and for the outer planet, TOI-776 c, a period of P c = 15.66 d, a radius of R c = 2.02 ± 0.14 R ⊕, and a mass of M c = 5.3 ± 1.8 M ⊕. The Doppler data shows one additional signal, with a period of ~34 d, associated with the rotational period of the star. The analysis of fifteen years of ground-based photometric monitoring data and the inspection of different spectral line indicators confirm this assumption. The bulk densities of TOI-776 b and c allow for a wide range of possible interior and atmospheric compositions. However, both planets have retained a significant atmosphere, with slightly different envelope mass fractions. Thanks to their location near the radius gap for M dwarfs, we can start to explore the mechanism(s) responsible for the radius valley emergence around low-mass stars as compared to solar-like stars. While a larger sample of well-characterized planets in this parameter space is still needed to draw firm conclusions, we tentatively estimate that the stellar mass below which thermally-driven mass loss is no longer the main formation pathway for sculpting the radius valley is between 0.63 and 0.54 M ⊙. Due to the brightness of the star, the TOI-776 system is also an excellent target for the James Webb Space Telescope, providing a remarkable laboratory in which to break the degeneracy in planetary interior models and to test formation and evolution theories of small planets around low-mass stars.

ObjectivesThe aims of this study were to evaluate the inconsistency of aortic stenosis (AS) severity between CT aortic valve area (CT-AVA) and echocardiographic Doppler parameters, and to investigate potential underlying mechanisms using computational fluid dynamics (CFD).MethodsA total of 450 consecutive eligible patients undergoing transcatheter AV implantation assessment underwent CT cardiac angiography (CTCA) following echocardiography. CT-AVA derived by direct planimetry and echocardiographic parameters were used to assess severity. CFD simulation was performed in 46 CTCA cases to evaluate velocity profiles.ResultsA CT-AVA>1 cm2 was present in 23% of patients with echocardiographic peak velocity≥4 m/s (r=−0.33) and in 15% patients with mean Doppler gradient≥40 mm Hg (r=−0.39). Patients with inconsistent severity grading between CT and echocardiography had higher stroke volume index (43 vs 38 mL/m2, p<0.003) and left ventricular outflow tract (LVOT) flow rate (235 vs 192 cm3/s, p<0.001). CFD simulation revealed high flow, either in isolation (p=0.01), or when associated with a skewed velocity profile (p=0.007), as the main cause for inconsistency between CT and echocardiography.ConclusionSevere AS by Doppler criteria may be associated with a CT-AVA>1 cm2 in up to a quarter of patients. CFD demonstrates that haemodynamic severity may be exaggerated on Doppler analysis due to high LVOT flow rates, with or without skewed velocity profiles, across the valve orifice. These factors should be considered before making a firm diagnosis of severe AS and evaluation with CT can be helpful.

During late May and June of 2003, a fire blight epidemic occurred in southcentral Bulgaria on earlier reported hosts such as apple, pear, quince, and hawthorn (1). A new host was found when fire blight was also observed in mid-June on Pyracantha coccinea grown in the Plovdiv Region. Symptoms were necrotic flowers, shoots, petioles, and the presence of sticky ooze droplets mainly on the shoots. Isolations made from blighted Pyracantha coccinea flowers and shoots onto King's medium B (2 days at 25 to 26°C) yielded whitish, glistening, round bacterial colonies. Infiltration of the suspensions of three of the isolates into tobacco leaves resulted in a typical hypersensitive reaction. When Pyracantha coccinea and Cotoneaster sp. shoots were inoculated with these three isolates, typical fire blight symptoms were obtained. The pathogen was reisolated 2 weeks after inoculation from necrotic tissues (15 to 20 mm above and below the inoculation site), thereby fulfilling the Koch's postulates. No symptoms and bacteria were found within any of the shoots from the same plant species injected with sterile water. The identity of the isolates was also determined by conducting nested polymerase chain reaction (PCR) (2) and target-specific PCR (23S rDNA) (3). On the basis of the symptoms, cultural characteristics, and positive results in pathogenicity and PCR tests, the isolates were considered to be Erwinia amylovora. To our knowledge, this is the first report of fire blight on Pyracantha coccinea in Bulgaria. References: (1) S. G. Bobev et al. Plant Dis. 82:1283, 1998. (2) P. Llop et al. Appl. Environ. Microbiol. 66:2071, 2000. (3) M. Maes et al. Plant Pathol. 45:1139, 1996.

Abstrak: Penelitian ini bertujuan untuk mengungkap bagaimana peran Perencanaan Pendidikan dalam upaya Peningkatan Mutu Pendidikan. Metode yang digunakan dalam penelitian ini yaitu dengan pendekatan penelitian kualitatif. Pengabsahan data penelitian dilakukan dengan teknik triangulasi melalui observasi, wawancara dan studi dokumen. Hasil penelitian ini mengungkapkan tiga temuan yaitu: (1) Perencanaan Pendidikan yang ada belum berorientasi pada tujuan pendidikan secara menyeluruh. (2) Mutu pendidikan sudah mengalami peningkatan, kepala sekolah terus berupaya meningkatkan mutu pendidikan di sekolah tersebut. (3) Perencanaan pendidikan mengalami beberapa hambatan, kepala sekolah telah berupaya menjalankan fungsi-fungsi manajerialnya salah satunya membuat perencanaan dengan semaksimal mungkin, namun yang menjadi kendala adalah kurangnya tenaga administrasi yang ahli dalam membuat perencanaan pendidikan. Kesimpulan penelitian ini yaitu: Secara teori pihak sekolah telah memahami pentingnya perencanaan pendidikan sebagai upaya meningkatkan mutu pendidikan, ada beberapa langkah yang dilakukan yaitu: berkaitan dengan peningkatan mutu guru dengan merekrut guru-guru yang sesuai dengan kompetensi lulusannya, berkaitan dengan mutu siswa sekolah meningkatkan mutu pembelajarandengan memberikan pelatihan-pelatihan kepada guru-guru, sedangkan berkaitan dengan mutu sarana dan prasarana sekolah berusaha melakukan pengadaan secara berkala. Abstract: This study aims to reveal the role of educational planning in improving the quality of education. The method used in this research is a qualitative research approach. The research data validation was done by using triangulation technique through observation, interview and document study. The results of this study reveal three findings, namely: (1) The existing educational planning has not been oriented towards overall educational goals. (2) The quality of education has improved, the principal continues to strive to improve the quality of education in these schools. (3) Educational planning has experienced several obstacles, the principal has tried to carry out its managerial functions, one of which is to make planning as much as possible, but the problem is the lack of administrative personnel who are skilled in making educational planning. The conclusion of this study is: In theory, the school has understood the importance of educational planning as an effort to improve the quality of education, there are several steps taken, namely: relating to improving the quality of teachers by recruiting teachers according to the competence of their graduates, related to the quality of school students to improve quality learning by providing trainings to teachers, while related to the quality of school facilities and infrastructure, they try to carry out regular procurement. References: Arikunto, S. (2006). Prosedur Penelitian suatu Pendekatan Praktis. Jakarta: Rineka Cipta. Dunn, W. N. (2000). Pengantar Analisis Kebijakan Publik. Yogyakarta: Gajah Mada University Press. Ennoch, J. (1992). Dasar-Dasar Perencanaan Pendidikan. Jakarta: Bumi Aksara. Hasibuan, M. S. P. (2007) Manajemen, Dasar, Pengertian dan Masalah. Jakarta: Bumi Aksara. Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic Inquiry. California: Sage. Mesiono. (2010). Manajemen dan Organisasi. Bandung: Citapustaka Media Perintis. Miles, M. B., & Huberman, A. M. (1994). Analisis Data Kualitatif. Jakarta: UI Press. Salim, S., & Syahrum, S. (2007) Metodologi Penelitian Kualitatif. Bandung: Citapustaka Media. Sarwono, J. (2006). Metode Penelitian Kualitatif dan Kuantitatif. Yogyakarta: Graha Ilmu. Sitepu, A. (1985). Dasar-Dasar Perencanaan Pendidikan dan Kebudayaan. Jakarta: Paramadina. Susmaini, M. R. (2007). Teori Manajemen Menuju Efektivitas Pengelolaan Organisasi, Bandung: Citapustaka Media. Syafaruddin. (2002). Manajemen Mutu Terpadu dalam Pendidikan. Jakarta: Grasindo. Syafaruddin. (2005). Manajemen Lembaga Pendidikan Islam. Jakarta: Ciputat Press. Tilaar, H. A. R. (2002). Manajemen Berbasis Sekolah, Konsep Strategi dan Implementasi. Bandung: Remaja Rosdakarya. Tilaar, H. A. R. (2004). Standar Nasional Pendidikan: Suatu Tinjauan Kritis. Bandung: Rineka Cipta.

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: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292. Bustami, A. (2013). Pengaruh Independensi, Akuntabilitas Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). 66(2012), 1–168. CNN. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia. Retrieved November20, 2020, from CNN Indonesia website https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga- kelalaian-auditor-garuda-indonesia Committee, A. F. A. S. (2000). SEC Auditor Independence Requirements. AAA Financial Accounting Standards Committee. Accounting Horizons, 15(4), 373–386. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis, Edisi 12. Jakarta: Salemba Empat. DeAngelo, L. E. (1981). Auditor size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Duff, A. (2004). Dimensions of Audit Quality (First; A. Rowe, Ed.). Great Britian: The Institute of Chartered Accountants of Scotland CA. futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58. Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Universitas Diponegoro. Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48. Retrieved from http://journal.wima.ac.id/index.php/JIMA/article/view/245%5Cnhttp://jurnal.wima.ac.id/index.p hp/JIMA/article/view/245 Hall, R. H. (1968). Professionalization and bureaucratization. American Sociological Review, 92–104. Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay dan Audit Tenure Terhadap Kualitas Audit Perbankan yang Terdaftar di BEI Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 416–425. Herry. (2017). Auditing Dan Asurans (Adipramono, Ed.). Jakarta: PT Grasindo. IAI. (2011). SA Seksi 220. Standar Auditing, (01), 1–3. Idris, M. (2011). Pengaruh Profesionalisme, Karakteristik Personal Auditor Dan Batasan Waktu Audit Terhadap Kualitas Audit. E-Jurnal Akuntansi, 1–131. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(10), 305–360. Kurniawan, S. L. (2019). Pengaruh Independensi, Pengalaman Audit, Etika Auditor, Komitmen Auditor dan Time Budget Pressure Terhadap Kualitas Audit (KAP Solo dan Yogyakarta ). 1–20. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & Assurance Services. New York: McGraw Hill Education. Pertiwi, N., & Agusti, R. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera). TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 8(1), 1–13. Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi,24, 2247. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. P. G. B. A. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali. Jurnal Kharisma, 21(1), 1–9. Santhi, L. G. M. ., & Ratnadi, N. M. D. (2013). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee Dan Time Budget Pressure Pada Kualitas Audit. Journal of Chemical Information and Modeling, 01(01), 1689–1699. Sarwoko, I. (2014). Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit. Jurnal Akuntansi, XVIII(01), 1–20. Sisna Armawan, I. P., & Wiratmaja, I. D. N. (2020). Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit. E-Jurnal Akuntansi, 30(5), 1208. Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta. Sutani, D. (2017). Pengaruh Fee Audit, Audit Tenure, Audit Delay dan Komite Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Transportasi, Infrastruktur dan Ultilities yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Al-Buhuts, 13(2), 127–145. Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta. Teijlingen, E. R. Van, & Hundley, V. (2001). The Importance of Pilot Studies. Social Research Update, 2001(35), 4694–4699. Tjun, T. L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi AuditorTerhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. Wardhani, A. A. I. T. W. (2018). Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(4), 1–29. Werastuti, D. N. S. (2013). Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern. VOKASI Jurnal Riset Akuntansi, 2(1), 99–116. Wiratama, W. J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi, 91–106

<p class="PaperAbstract"><span lang="EN-US">The voltammetry induced growth of tin oxides on tin in the buffer solution of 0.18 mol L^-1 Na₂H₂PO₄ and 0.18 mol L^-1 KH₂PO₄ (pH 8.7) has been studied. Ex-situ ellipsometric mea­surements were made in an order to determine thicknesses of the grown oxides. From these results the film volume per charge unit, </span><span lang="EN-US">V</span>_{<span lang="EN-US">f</span>}<span lang="EN-US">, was calculated for different charge den­sities of the film. This parameter was used to calculate the variable ionic resistivity of the film, </span><span lang="EN-US">ρ</span>_{<span lang="EN-US">f</span>}<span lang="EN-US">, considered by the Ohmic model for the case of voltammetric growth of oxides on metals having a previously existing continuous film. Tin oxide films grown at 2 mV s^-1 showed to be less dense for values of charge density below 50 C m^-2, having </span><span lang="EN-US">V</span>_{<span lang="EN-US">f</span>}<span lang="EN-US"> near <br /> 5.7x10^-10 m³ C^-1. For higher values of charge density, tin oxide films become denser, having </span><span lang="EN-US">V</span>_{<span lang="EN-US">f</span>}<span lang="EN-US"> near 0.5x10^-10 m³ C^-1. The calculated values of the variable ionic resistivity of the film during voltammetric growth showed that </span><span lang="EN-US">ρ</span>_{<span lang="EN-US">f</span>}<span lang="EN-US"> passes through a minimum (justifying the maximum in current densities). This behavior was also found by other authors in the cases of Zn, Nb, Ni and galvanized steel sheets.</span></p>

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. Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August). Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49. Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166. Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.

Statement of the problem. The article deals with the main mythological projections of the English series Robin of Sherwood, a cult mystical film of the 1980s dedicated to the legendary English robber Robin Hood. The purpose of the article is to holistically analyze the main mythological images and plots that are recreated over the course of three seasons of the series and form its ideological and compositional basis. The research methodology is determined by the traditions of mythopoetic analysis based on the studies of famous Western European mythologists (M. Oldhouse-Green, S. Knight, D. Campbell, B. Branston, P. Smith, S. Cox). As a result of the study, an interpretation is given to the images of Robin Hood and Herne the hunter, mythologems of human sacrifice, including the image of Kromm Cruach, the Wild Hunt. It is proved that the magical artifacts of the series are the Silver Arrow, the Albion sword, King Arthur’s Round Table, Sefer Yetzirah (Book of Creation), the main treatise of Jewish mysticism of the 2-6th centuries n. e., the “ring of nine maidens”, the genesis of which is associated with mythological ideas about the Celtic goddess Brigid and the Welsh goddess Arianrhod. The conclusions substantiate the reasons that made this series cult for the era of the 1980s. It is noted that many screen versions of the story of the English noble robber in the 21st century are directorial responses to the demands of their time.

<p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: IN;">Abstract. </span></strong><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;" lang="EN-US">This study aimed to know the relationship between the agreeableness </span><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: IN;">and </span><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;" lang="EN-US">forgiveness. The hypothesis in this study was that there was a positive relationship between agreeableness with forgiveness, in assumption that the higher agreeableness, then the higher forgiveness and the lower agreeableness, then the lower forgiveness itself. The subjects that used in this study were all the rehabilitation patients at SMA Swasta R.A Kartini, in which the population consisted of 120 students. Data obtained from the scale to measure agreeableness and forgiveness. The calculation of the data began by a test prerequisite analysis that consisted of a test of normality and a test of linearity. The data analysis in this study used the Product Moment Correlation with SPSS 19 for Windows. The results of analysis showed the correlation coefficient at r = 0.315 of the significance 0.000 (p &lt; 0.05). Based on the results of this study, the hypothesis is accepted that there is a positive relationship between agreeableness with forgiveness.</span></p><p class="MsoNormal" style="text-align: justify;"><strong><em><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: IN;">Keywords: </span></em></strong><em><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: IN;">Agreeableness, forgiveness, senior high school, student</span></em></p><p class="MsoNormal" style="text-align: justify;"><em><span style="font-size: 11.0pt; font-family: 'Cambria',serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: IN;"> </span></em><strong>Daftar Pustaka</strong></p><p>Beritasatu. (2016). Diejek Di Medsos Remaja Putri Silet tangan lawannya. Jakarta.</p><p> </p><p>Dolan, S. L. 2007. Stress, Self-Esteem, HealthandWork. New York : PalgraveMacmillan.</p><p> </p><p>Fincham, F.D., &amp;Kashdan, T.B 2004. Facilitatingforgiveness: Developinggroupandcommunityinterventions. Buffalo: DeptOfPsychology.</p><p> </p><p>Hall, C. S., &amp;Lindzey. 1985. IntroductiontoTheoriesofPersonality. Singapore: John &amp;Wiley Sons.</p><p> </p><p>Halverson, C. B., &amp;Tirmizi, S. A. 2008. EffectiveMulticulturalTeams : TheoryandPractice. New York : Springer.</p><p> </p><p>Liputan6. (2018). Young Lex pacaran dengan Kathy Indera. Jakarta.</p><p> </p><p>Martin. 2013. Forgivenessis Power: A User’sguidetowhyandhowtoforgive. Scotland: FindhornPress.</p><p> </p><p>McCrae, R. R., &amp; Costa, JR, P. T. 2003. Personality in Adulthood: A Five-FactorTheoryPerspectiveSecondEdition. New York: The GuilfordPress.</p><p> </p><p>Mc.Cullough, M.E., Kilpatrick, S.D, Emmons. 2001. Gratitude a Moral Affect. California: Southern MethodistUniversity.</p><p> </p><p>Mc.Cullough, M.E., Adam D. 2006. WritingAbout The BenefitsOf An InterpersonalTransgressionFacilitatesForgiveness. American: Universityof Miami.</p><p> </p><p>Mc.Cullough, M.E., Kilpatrick, S.D, Emmons. 2001. Gratitude a Moral Affect. California: Southern MethodistUniversity.</p><p> </p><p>Monks, F.J., Knoers, A. M. P., Haditono, S.R 2001. Psikologi Perkembangan:Pengantar dalam Berbagai Bagiannya. Yogyakarta: Gadjah Mada UniversityPress.</p><p> </p><p>Reis, H. T., &amp;Sprecher, S. 2009. Encyclopediaof Human Relationships: Vol. 1. Sage.</p><p> </p><p>Ross, S. R., Brose, L. A., Rye. M. S. 2004. ForgivenessandPersonalityTraits. Journal of Personalityand Individual. Vol.39.</p><p>Santrock, J.W. 2003. Adolescense.Perkembangan Remaja. Edisi Keenam. Jakarta: Erlangga.</p><p>Santrock, J.W. 2007.Psikologi Perkembangan. Edisi 11 Jilid 1. Jakarta: Erlangga.</p><p>Soewadji. 2012. Pengantar Metodologi Penelitian. Jakarta: Mitra Wacana Media.</p><p>Sugiyono. 2013. Metode Penelitian Manajemen. Bandung : Alfabeta.</p>

Audit delay is the length of time required by the company in completing the audit of the financial statements. This delay can affect the level of decision uncertainty from investors. However, there are still many go-public companies that are late in submitting their audited financial reports. The theories used are agency theory, signal theory and compliance theory. The sampling technique was determined based on the purposive sampling method so as to produce a total sample of 44 companies and obtained a total of 132 observations. The data analysis techniques used in this study were pooling test, descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression test. Analysis, F test, t test, and coefficient of determination test. The t test results show that solvency has a significance value greater than 0.05, profitability, firm size, the interaction between profitability and firm size, and the interaction between solvency and firm size have a significance less than 0.05. The conclusion of this study shows that there is sufficient evidence of profitability, firm size, the interaction between profitability and firm size and the interaction between solvency and firm size has a negative effect on audit delay and there is insufficient evidence that solvency has a positive effect on audit delay. Keywords: Profitability, Solvability, Firm Size, Audit Delay. References: Amani, F. A., & Waluyo, I. 2016. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014)'. Jurnal Nominal, Volume V, No. 1, pp. 135-150, diakses tanggal 14 Juni 2021, https://doi.org/10.21831/nominal.v5i1.11482 Armansyah, F. 2015. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Opini Auditor Terhadap Audit Delay' Jurnal Ilmu dan Riset Akuntansi, Volume 4, No. 10, diakses tanggal 23 April 2021, htt p://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/vie w/3224/3240 Arumsari, V. F., & Handayani, N. 2017. 'Pengaruh Kepemilikan Saham, Profitabilitas, Leverage, dan Opini Auditor Terhadap Audit Delay' Jurnal Ilmu Dan Riset Akuntansi, Volume 6, No. 4, pp. 1364–1379. diakses tanggal 5 April 2021 , http://jurnalmahasiswa.stiesia.ac.id/index.php/jira /article/view/458/466 Barkah, Gustinas. 2016. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay' Jurnal Kompartemen , Volume 14, Nomor 1, pp. 75-89 diakses tanggal 12 Mei 2021, Jurnalnasional.ump.ac.id/index.php/kompartemen/article/view /1373 /1199 Cahyati, A. D., & Anita. 2019. 'Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi' Jurnal Penelitian Teori & Terapan Akuntansi (PETA), Volume 4, No. 2, pp. 106–127, diakses tanggal 22 Juli 2021, https://doi.org/10.51289/peta.v4i2.408 Cooper, Donald. R., & Pamela Schindler (2014), Business Research Methods, Edisi 12, McGraw-Hill Companies, Inc. Debbianita, Hidayat, V. S., & Ivana. 2017. 'Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015' Jurnal Akuntansi Maranatha, Volume 9, No. 2, pp. 158–169, diakses tanggal 16 Juli 2021, https://doi.org/10.28932/jam.v9i2.484 Dewi, N. M. W. P., & Wiratmaja, I. D. N. 2017. ‘Pengaruh Profitabilitas Dan Solvabilitas Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi’ E-Jurnal Akuntansi Universitas Udayana, Volume 20, No 1, pp.409–437, diakses tanggal 5 Juli 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28070 Dibia, N. O., & Onwuchekwa, J. C. 2013. 'An Examination of the Audit Report Lag of Companies Quoted in the Nigeria Stock Exchange'. International Journal of Business and Social Research, Volume 3, No. 9, pp. 8–16, diakses tanggal 11 Mei 2021, https://doi.org/10.18533 /ijbsr.v3i9.264 Eksandy, A. 2017. 'Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Komite Audit Terhadap Audit Delay', Competitive Jurnal Akuntansi Dan Keuangan, Volume 1, No. 2, pp. 9–15, diakses tanggal 14 April 2021, http://jurnal.umt.ac.id/index.php/competitive /article/view/216/143 Fatmawati, M. 2016. ‘Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit, dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan LQ45 Di Bursa Efek Indonesia’ Journal Ilmiah MIPA, Volume 1, No. 2, pp. 35–42, diakses tanggal 14 Juni 2021, http://ejournal.unkhair.ac.id/index.php/Saintifik/article/view/887 Ghozali, Imam (2018), Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro. Indriani, Alfiah 2020, 'Analisis Faktor-faktor yang Mempengaruhi Audit Delay' Jurnal Akuntansi Dan Ekonomika, Volume 10, No. 2, pp. 198–205. diakses tanggal 7 Juni 2021, https://doi.org/10.37859/jae.v10i2.2060 Iskandar, M. J., & Trisnawati, E. 2010, 'Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2013-2017)' Jurnal Bisnis dan Akuntansi, Vol. 12, No. 2, pp. 175-186, diakses tanggal 5 April 2021, https://doi.org/10.33373/mja.v14i1.2509 Jama’an 2008, 'Pengaruh Mekanisme Corporate Governance, dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan (Studi Kasus Perusahaan Publik yang Listing di BEJ)' Jurnal Universitas Diponegoro, Vol. 1, No.1, pp. 1–52, diakses tanggal 10 Agustus 2021, http://eprints.undip.ac.id/8115/1/Jamaan.PDF Jensen, M., & Meckling, W. 1976. 'Theory of the firm: Managerial Behavior, Agency Costs, and Ownership Structure' Journal of Financial Economics, 3 : 305-360, diakses tanggal 7 Mei 2021, https://www.sciencedirect.com/science/article/pii/0304405X7690026X Lapinayanti, N. M. M., & Budiartha, I. K. 2018, 'Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi' E-Jurnal Akuntansi, Volume 23, No. 2, pp.1066–1092, diakses tanggal 24 Juli 2021, https://ojs.unud.ac.id/index.php/Akuntansi /article/view/36918/23892 Lestari, K. A. N. M., & Saitri, P. W. 2017. 'Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Auditor dan Audit Tenure Terhadap Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015' Jurnal Ilmiah Manajemen & Bisnis, Volume 23, No.1, pp.1–11, diakses tanggal 7 Mei 2021, http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/85/57 Lunenburg, F. C. 2012. 'Compliance Theory and Organizational Effectiveness' International Journal of Scholarly Academic Intellectual Diversity, Volume 14, No. 1, pp.1–4, diakses tanggal 8 Mei 2021 Margaretha, C., & Suhartono, S. 2017. ‘Kemampuan Ukuran Perusahaan Memoderasi Determinan Audit Delay’Jurnal Akuntansi Kwik Kian Gie, Volume 5, No. 2, pp. 185-204, diakses tanggal 10 Juni 2021, https://jurnal.kwikkiangie.ac.id/Index.php /JA/article /view/432 Messier, William F., Glover, Steven M. & Prawitt, Douglas F (2014). Auditing & Assurance Services, Edisi 8, Boston : McGraw-Hill Natalia, Desy 2013. 'Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang terdaftar di BEI' Jurnal Akuntansi Universitas Negeri Padang , Volume 1, No.1, pp.1-20, diakses tanggal 20 Mei 2021, http://ejournal.unp.ac.id/students/index.php/akt/article/view/60 Ohaka, J., & Akani, F. N. 2017, 'Timeliness and Relevance of Financial Reporting in Nigerian Quoted Firms' Management and Organizational Studies, Volume 4, No.2, pp.55-62, diakses tanggal 10 Agustus 2021, https://www.sciedupress.com /journal/index.php/mos/article/view/11462 Otoritas Jasa Keuangan Republik Indonesia. 2016. Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten Atau Perusahaan Publik. Otoritas Jasa Keuangan, Jakarta Pitaloka, D. F. 2015, 'Pengaruh Ukuran Kap , Opini Audit , Ukuran Perusahaan , Dan Profitabilitas Terhadap Audit Delay' Journal of Contemporary Accounting and Economics, Volume 2, No.2, pp. 1691–1698, diakses tanggal 8 April 2021, https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/521 Prahesti, E., Utomo, S. W., & Astuti, E. 2018, 'Pengaruh Profitabilitas Dan Solvabilitas Terhadap Audit Delay' Forum Ilmiah Pendidikan Akuntansi, Vol. 6, No. 2, diakses tanggal 23 April 2021, http://prosiding.unipma.ac.id/index.php/FIPA/artic le/view/544/520# Praptika, P., & Rasmini, N. K. 2016, 'Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods' E-Jurnal Akuntansi, Volume 15, No. 3, pp.2052–2081, diakses tanggal 5 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17786 Pratiwi, D. S. 2018, 'Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Leverage, Komite Audit, Dan Komisaris Independen Terhadap Audit Delay' Jurnal Akuntansi Dan Keuangan Methodist, Volume 2, No. 1, pp.1-13, diakses tanggal 27 Juni 2021, https://methosika.net/index.php/jsika/article/view/19 Pravita, Karina & Yadnyana, I Ketut. 2017, 'Kemampuan Ukuran Perusahaan Memoderasi Pengaruh Leverage Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, Nomor 1, pp. 415-442, diakses tanggal 23 Juli 2021, https://ojs.unud.ac.id/index.php /akuntansi/article/view/24245 Putra, A. C., & Wiratmaja, I. D. N. 2019, 'Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi' E-Jurnal Akuntansi Universitas Udayana, Volume 27, No. 3, pp. 2351-2375, diakses tanggal 14 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47270/29717 Putri, K. P., & Asyik, N. F. 2015. ‘Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay’ Jurnal Ilmu & Riset Akuntansi, Volume 4, No. 9, pp. 1–16, http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3179 Saragih, M. R. 2018, 'Pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit Terhadap Audit Delay' Jurnal Akuntansi Berkelanjutan Indonesia, Vol. 1, No. 3, pp.352-370, diakses tanggal 23 Mei 2021, https://doi.org/10.32493/jabi.v1i3.y 2018.p352-371 Suginam 2016, 'Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Sektor Perdagangan Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia' Majalah Ilmiah Informasi Dan Teknologi Ilmiah, Vol. 4, No. 2, pp.52-61, diakses tanggal 8 April 2021, https://www.ejurnal.stmik-budidarma.ac.id/index.php /inti/article/view/11/13 Suparsada, N. P. Y. D., & Putri, D. 2017, 'Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, No. 1, pp.60-87, diakses tanggal 8 April 2021, https://ocs.unud.ac.id /index.php/Akuntansi/article/view/20800 Tyler, TR. 1990. 'Why People Obey They Law', New Haven CT: Yale University Press, diakses tanggal 8 Mei 2021 Utami, W. 2006, 'Analisis Determinan Audit Delay Kajian Empiris di BEJ' Bulletin Penelitian, No. 9, pp.19-31, diakses tanggal 11 Mei 2021, https://scholar.google.co.id/citations?view_op=view_citation&hl=en&user=8B3JLr4AAAAJ&citation_for_view= 8B3JLr4AAAAJ:0EnyYjriUFMC Wahyuningsih, S. 2016, 'Pengaruh Ukuran Perusahaan , Umur Perusahaan , Profitabilitas , dan ( Studi Pada Perusahaan Perbankan yang Terdaftar di BEI )' e-Journal Ekonomi dan Bisnis, pp. 1-12, diakses tanggal 13 Mei 2021, http://repository.unmuhjember.ac.id /202/2/JURNAL.pdf Yanasari, L. F., Rahayu, M., & Utami, N. E. 2021, 'Pengaruh Profitabilitas, Solvabilitas Dan Size Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia' Jurnal IKRA-ITH Ekonomika, Volume 4, No. 1, pp.84-93, diakses tanggal 20 Mei 2021, https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA /article/download/1060/865/

Terada, Lance S., Brooks M. Hybertson, Kevin G. Connelly, David Weill, Dale Piermattei, and John E. Repine. XO increases neutrophil adherence to endothelial cells by a dual ICAM-1 and P-selectin-mediated mechanism. J. Appl. Physiol. 82(3): 866–873, 1997.—Circulating xanthine oxidase (XO) can modify adhesive interactions between neutrophils and the vascular endothelium, although the mechanisms underlying this effect are not clear. We found that treatment with XO of bovine pulmonary artery endothelial cells (EC), but not neutrophils or plasma, increased adherence, suggesting that XO had its primary effect on EC. The mechanism by which XO increased neutrophil adherence to EC involved binding of XO to EC and production of H2O2. XO also increased platelet-activating factor production by EC by a H2O2-dependent mechanism. Similarly, the platelet-activating factor-receptor antagonist WEB-2086 completely blocked XO-mediated neutrophil EC adherence. In addition, neutrophil adherence was dependent on the β2-integrin Mac-1 (CD11b/CD18) but not on leukocyte functional antigen-1 (CD11a/CD18). Treatment of EC with XO for 30 min did not alter intercellular adhesion molecule-1 surface expression but increased expression of P-selectin and release of von Willibrand factor. Antibodies against P-selectin (CD62) did not affect XO-mediated neutrophil adherence under static conditions but decreased both rolling and firm adhesive interactions under conditions of shear. We conclude that extracellular XO associates with the endothelium and promotes neutrophil-endothelial cell interactions through dual intercellular adhesion molecule-1 and P-selectin ligation, by a mechanism that involves platelet-activating factor and H2O2as intermediates.

The prevalence of ADHD children increases every year. Some researchers have shown that psychosocial behavior therapy (antecedents-consequences modification) was effective to decrease hyperactivity and increase attention to ADHD children. This study aims to find out the effectiveness of antecedents-consequences modification by parents and teachers to decrease hyperactivity and increase attention to a 6 years old boy with ADHD. The study was a single case experimental design. Psychosocial behavior therapy has been used with antecedents-consequences modification. The antecedents-consequences modification was applied by teacher at school and parents at home. Data were analyzed using Wilcoxon Signed Rank Test. Results showed that there’s a significant decrease of hyperactivity behavior and significant increase of doing his assignment both at school and also at home. Not only about the content of behavior therapy itself, but how to give the therapy is important. Parents and teacher should do the therapy consistently, immediately, specifically and saliency to reach the target of intervention. Keywords: ADHD Children, Antecedents, Consequences, Modification Reference: (APA), A. A. P. (2013). Diagnostic and Manual of Mental Disorder (5th ed.). Arlington: American Psychiatric Association. Amalia, R. (2018). Intervensi terhadap Anak Usia Dini yang Mengalami Gangguan ADHD Melalui Pendekatan Kognitif Perilaku dan Alderian Play Therapy. Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini, 2(1), 27. https://doi.org/10.31004/obsesi.v2i1.4 Anastopoulos, A.D; Farley, S. . (2003). A Cognitive Behavioural Training Program for Parents of Children with Attention-Deficit/Hyperactivity Disorder. In W. J. Kazdin, Alan E (Ed.), Evidence-based psychotherapies for children and adolescents (pp. 187–203). New York: Guildford Press. Barkley, Russell A; DuPaul, G.L ; McMurray, M. . (1990). A comprehensive evaluation of attention deficit disorder with and without hyperactivity. Journal of Consulting and Clinical Psychology, 58, 775–789. Barkley, R. A. (2006). Attention-deficit hyperactivity disorder : A handbook for diagnosis and treatment (3rd ed.). New York City: Guildford Press. Barlow, D.H ; Hersen, M. (1984). Single case experimental design : Strategies for studying behavior change (2nd ed.). New York: Pergamon Press. Baumeister, S., Wolf, I., Holz, N., Boecker-Schlier, R., Adamo, N., Holtmann, M., … Brandeis, D. (2018). Neurofeedback Training Effects on Inhibitory Brain Activation in ADHD: A Matter of Learning? Neuroscience, 378, 89–99. https://doi.org/10.1016/j.neuroscience.2016.09.025 Cantwell, D. P., & Baker, L. (1991). Association between attention deficit-hyperactivity disorder and learning disorders. Journal of Learning Disabilities, 24(2), 88–95. https://doi.org/10.1177/002221949102400205 Center for Children and Families. (2019). Evidence-based Psychosocial Treatment for ADHD Children and Adolescents. Retrieved from http://ccf.fiu.edu Davidson, G. C. (2010). Abnormal Psychology. New Jersey: Wiley. DuPaul, George; Stoner, G. (2003). ADHD in the schools. New York: Guildford Press. DuPaul, G., & Weyandt, L. (2006). School-based intervention for children with attention deficit hyperactivity disorder: Effects on academic, social, and behavioural functioning. International Journal of Disability, Development and Education, 53(2), 161–176. https://doi.org/10.1080/10349120600716141 Erinta, D. B. M. S. (2012). Efektivitas penerapan terapi permainan sosialisasi untuk menurunkan perilaku impulsif pada anak dengan attention deficit hyperactive disorder (ADHD). Jurnal Psikologi : Teori & Terapan, 3(1). Evans, Steven W; Owens, Julie; Bunford, M. N. (2014). Evidence-Based Psychosocial Treatments for Children and Adolescents with Attention-Deficit/Hyperactivity Disorder. Journal Clinical Child Adolescence Psychology, 43(4), 527–551. https://doi.org/10.1038/jid.2014.371 Fabiano, G. A., Pelham, W. E., Coles, E. K., Gnagy, E. M., Chronis-Tuscano, A., & O’Connor, B. C. (2009). A meta-analysis of behavioral treatments for attention-deficit/hyperactivity disorder. Clinical Psychology Review, 29(2), 129–140. https://doi.org/10.1016/j.cpr.2008.11.001 Gerdes, A. C., Hoza, B., & Pelham, W. E. (2003). Attention-deficit/hyperactivity disordered boys’ relationships with their mothers and fathers: Child, mother, and father perceptions. Development and Psychopathology, 15(2), 363–382. https://doi.org/10.1017/S0954579403000208 Haas, S. M., Waschbusch, D. A., Pelham, W. E., King, S., Andrade, B. F., & Carrey, N. J. (2011). Treatment response in CP/ADHD children with callous/unemotional traits. Journal of Abnormal Child Psychology, 39(4), 541–552. https://doi.org/10.1007/s10802-010-9480-4 Helseth, S. A., Waschbusch, D. A., Gnagy, E. M., Onyango, A. N., Burrows-MacLean, L., Fabiano, G. A., … Pelham, W. E. (2015). Effects of behavioral and pharmacological therapies on peer reinforcement of deviancy in children with ADHD-Only, ADHD and conduct problems, and controls. Journal of Consulting and Clinical Psychology, 83(2), 280–292. https://doi.org/10.1037/a0038505 Hidayati, DM Ria ; Purwandari, E. (2010). Time Out : Alternatif Modifikasi Perilaku Anak ADHD (Attention Deficit/ Hyperacitivity Disorder). Indigenous, Jurnal Ilmiah Berkala Psikologi, 12(2), 101–114. Hinshaw, S. P., Owens, E. B., Wells, K. C., Kraemer, H. C., Abikoff, H. B., Arnold, L. E., … Wigal, T. (2000). Family processes and treatment outcome in the MTA: Negative/ineffective parenting practices in relation to multimodal treatment. Journal of Abnormal Child Psychology, 28(6), 555–568. https://doi.org/10.1023/A:1005183115230 Hinshaw, Stephen P., Owens, E. B., Zalecki, C., Huggins, S. P., Montenegro-Nevado, A. J., Schrodek, E., & Swanson, E. N. (2012). Prospective follow-up of girls with attention-deficit/hyperactivity disorder into early adulthood: Continuing impairment includes elevated risk for suicide attempts and self-injury. Journal of Consulting and Clinical Psychology,80(6), 1041–1051. https://doi.org/10.1037/a0029451 Jackson, N. A. (2003). A Survey of Music Therapy Methods and Their Role in the Treatment of Early Elementary School Children with ADHD. Journal of Music Therapy, 40(4), 302–323. https://doi.org/10.1093/jmt/40.4.302 Johnston, Charlotte; Mash, E. J. (2001). Families of Children With Attention-Deficit/Hyperactivity Disorder : Review and Recommendations for Future Research. Clinical Child and Family Psychology Review, 4(3), 183–207. Jr, W. E. P., Fabiano, G. A., & Pelham, W. E. (2008). Evidence-Based Psychosocial Treatments for Attention- Deficit / Hyperactivity Disorder (Vol. 4416). https://doi.org/10.1080/15374410701818681 Kaiser, N. M., McBurnett, K., & Pfiffner, L. J. (2011). Child ADHD severity and positive and negative parenting as predictors of child social functioning: Evaluation of three theoretical models. Journal of Attention Disorders, 15(3), 193–203. https://doi.org/10.1177/1087054709356171 Kazdin, A. E. (1984). Behavior Modification in Applied Settings. New York: Dorsey Press. Krasny-Pacini, A., & Evans, J. (2018). Single-case experimental designs to assess intervention effectiveness in rehabilitation: A practical guide. Annals of Physical and Rehabilitation Medicine, 61(3), 164–179. https://doi.org/10.1016/j.rehab.2017.12.002 Langberg, J. M., Molina, B. S. G., Arnold, L. E., Epstein, J. N., Altaye, M., Hinshaw, S. P., … Hechtman, L. (2011). Patterns and predictors of adolescent academic achievement and performance in a sample of children with attention-deficit/hyperactivity disorder. Journal of Clinical Child and Adolescent Psychology, 40(4), 519–531. https://doi.org/10.1080/15374416.2011.581620 Nigg, J.T ; Barkley, R. . (2014). (Attention-deficit Hyperactivity Disorder). In R. A. Barkley (Ed.), E-book Pediatric เรื่องPsychiatry (Third Edit, Vol. 54, pp. 1–17). Retrieved from http://www.thaipediatrics.org/pages/Doctor/Download/48aedb8880cab8c45637abc7493ecddd:e0a186938dc3b74657fd46d32fac5fe6 Pastor, P., Reuben, C., Duran, C., & Hawkins, L. J. (2015). Association between diagnosed ADHD and selected characteristics among children aged 4-17 years: United States, 2011-2013. NCHS Data Brief, (201), 201. Patterson, G. . (1982). Coercive Family Process. Eugene: Castalia. Pfiffner, L. J ; Barkley, R. . (1990). Educational Placement and Classroom Management. In R. A. Barkley (Ed.), Attention Deficit Hyperactivity Disorder : A Handbook for Diagnosis and Treatment. New York: Guildford Press. Pfiffner, Linda J; Barkley, R; DuPaul, G. (2006). Treatment of ADHD in school settings. In R. A. Barkley (Ed.), Attention-deficit hyperactivity disorder: A handbook for diagnosis and treatment (3th ed., pp. 547–589). New York: Guildford Press. Pfiffner, L. J., Calzada, E., & McBurnett, K. (2000). Interventions to enhance social competence. Child and Adolescent Psychiatric Clinics of North America, 9(3), 689–709. https://doi.org/10.1016/s1056-4993(18)30113-5 Pfiffner, Linda J., Hinshaw, S. P., Owens, E., Zalecki, C., Kaiser, N. M., Villodas, M., & McBurnett, K. (2014). A two-site randomized clinical trial of integrated psychosocial treatment for ADHD-inattentive type. Journal of Consulting and Clinical Psychology, 82(6), 1115–1127. https://doi.org/10.1037/a0036887 Pfiffner, Linda J, & Haack, L. M. (2014). Behavior Management for School - Aged Children with ADHD. 23, 731–746. Pfiffner, Linda J, Hinshaw, S. P., Owens, E., Zalecki, C., Kaiser, N. M., Villodas, M., & Mcburnett, K. (2015). A two-site randomized clinical trial of Integrated Psychosocial Treatment for ADHD-Inattentive Type. Journal of Consulting and Clinical Psychology, 82(6), 1115–1127. https://doi.org/10.1037/a0036887.A Riddle, M. A., Yershova, K., Lazzaretto, D., Paykina, N., Yenokyan, G., Greenhill, L., … Posner, K. (2013). The preschool attention-deficit/hyperactivity disorder treatment study (PATS) 6-year follow-up. Journal of the American Academy of Child and Adolescent Psychiatry, 52(3). https://doi.org/10.1016/j.jaac.2012.12.007 Saputro, D. (2009). ADHD (Attention Deficit/ Hyperactivity Disorder). Jakarta: Sagung Seto. Schunk, D. H. (2012). Learning Theories : An Educational Perspective (6th ed.; Pearson Education, Ed.). Boston. Shriver, M. D., Segool, N., & Gortmaker, V. (2011). Behavior observations for linking assessment to treatment for selective mutism. Education and Treatment of Children, 34(3), 389–411. https://doi.org/10.1353/etc.2011.0023 Suyanto, B. N., & Wimbarti, S. (2019). Program Intervensi Musik terhadap Hiperaktivitas Anak Attention Deficit Hyperactivity Disorder (ADHD). Gadjah Mada Journal of Professional Psychology (GamaJPP), 5(1), 15. https://doi.org/10.22146/gamajpp.48584 Taylor, E. (2009). Developing ADHD. Journal of Child Psychology and Psychiatry, 50, 126–132. Thomas, R., Sanders, S., Doust, J., Beller, E., & Glasziou, P. (2015). Prevalence of attention-deficit/hyperactivity disorder: A systematic review and meta-analysis. Pediatrics, 135(4), e994–e1001. https://doi.org/10.1542/peds.2014-3482 Tran, J. L. A., Sheng, R., Beaulieu, A., Villodas, M., McBurnett, K., Pfiffner, L. J., & Wilson, L. (2018). Cost-Effectiveness of a Behavioral Psychosocial Treatment Integrated Across Home and School for Pediatric ADHD-Inattentive Type. Administration and Policy in Mental Health and Mental Health Services Research, 45(5), 741–750. https://doi.org/10.1007/s10488-018-0857-y Tresco, K. E., Lefler, E. K., & Power, T. J. (2010). Psychosocial Interventions to Improve the School Performance of Students with Attention-Deficit/Hyperactivity Disorder. Mind & Brain : The Journal of Psychiatry, 1(2), 69–74. Retrieved from http://www.ncbi.nlm.nih.gov/pubmed/21152355%0Ahttp://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=PMC2998237 U.S. Department of Health and Human Services. (2014). US Department of Health and Human Services. The Health and Well-Being of Children: A Portrait of States and the Nation, 2011-2012. (June), 1–109. Weiss, Gabrielle ; Hechtman, L. T. (1993). Hyperactive Children Grown Up. New York: Guildford Press.

<p>Allele Mining of Bacterial Blight Resistance Gene, Xa7 on<br />Indonesian Local Rice Germplasm. Dwinita W. Utami,<br />Endang M. Septiningsih, Trini S. Kadir, Fatimah, and Siti<br />Yuriyah. The abundance of novel genetic variation existing<br />in germplasm collections is the foundation for variety<br />improvement in plant breeding program. Nevertheless,<br />studies on Indonesian genetic diversity rice germplasm<br />using molecular markers are still poorly. Recent advances in<br />utilizing of simple sequence repeat (SSR) in QTL mapping<br />and whole rice genome sequences were positive support on<br />genetic diversity of rice germplasm research. Based on these<br />advance technology, we developed the research to discover<br />new alleles at important gene loci that can be used for rice<br />improvement. This approach is recognized as allele mining<br />technology. On this study the target genes for allele mining<br />research is the resistance gene for bacterial leaf blight<br />pathogen, Xa7. This point was introduced by identify the<br />genetic diversity of 96 accessions Indonesian local rice<br />germplasm. The Xa7 allele mining was done by SNP (single<br />nucleotide polymorphism) designing primers based on DNA<br />sequence around the gene target. The significant LD map<br />was detected by association mapping between phenotype<br />and SNP genotyping data of the selected germplasm which<br />having superior performance on BLB resistance and<br />representing on genetic diversity clustering. The results<br />shown that Xa7 allele variation were found in Parekaligolara<br />(Indica, 15141), and Gajah Mada (Indica, 5856), which<br />resistant to BLB races IV and VIII on generative stage and<br />field condition. The significant Xa7-SNP8 and Xa7-SNP11<br />markers were associating with the LD map position of Xa7<br />gene on 28, 05-28,1Mb of chromosome 6 in rice genome.</p>

Strengthening literacy in the midst of the Covid-19 pandemic was a challenge for academics and educational practitioners to continue in encouraging literacy. Literacy was one of the important programs in education because literacy culture in Indonesia was still low. The pandemic had hampered the implementation of the School Literacy Movement. Therefore, this research aimed to: 1) develop reading materials in the form of Augmented Reality-based fairy tales for elementary school students so that they became supporting tools of the School Literacy Movement during the pandemic; 2) evaluate the effectiveness of Augmented Reality-based fairy tales in fostering literacy habits in elementary school students. This research was a development research in elementary school students which refered to the ADDIE development stage which had been modified to suit the research objectives. The development stages were: 1) Analysis; 2) Design; 3) Development; 4) Implementation; and 5) Evaluation. The research data were collected through observation, documentation, questionnaires, and tests. The data analysis techniques in this research were divided into four, namely preliminary studies, product development processes, product feasibility tests, and product practicality tests. The research results showed that stories based on AR developed as literacy material for students in Elementary Schools was considered worthy of a good category after validation tests were carried out by material experts, media experts, and practitioners. Keywords: augmented reality, digital literacy. References: Apriyani, M.E., Huda, M., & Prasetyaningsih, S. 2016. Analisis Penggunaan Marker Tracking Pada Augmented Reality Huruf Hijaiyah. JURNAL INFOTEL - InformatikaTelekomunikasiElektronika,8(1),https://doi.org/10.20895/infotel.v8i1.54. Arini, A., & Fitrana, E.A. 2019. Pengembangan Aplikasi Katalog Rumah Berbasis Augmented Reality Menggunakan Algoritma FAST. JISKA (Jurnal Informatika Sunan Kalijaga), 4(1), 9. http://orcid.org/0000-0002-9805-2866. Asfandiyar, A.Y. 2010. Cara Pintar Mendongeng. Bandung: Mizan. Habsari, Z. 2017. Dongeng sebagai Pembentuk Karakter Anak. Bibliotika: Jurnal Kajian Perpustakaan dan Informasi.Vol 1 No. 1-April 2017(21-29). http://dx.doi.org/10.17977/um008v1i12017p021. Khansa, A.R. 2017. The Pengembangan Aplikasi “Indonesian Landmark” Berbasis Android dengan Teknologi Augmented Reality. KOPERTIP : Jurnal Ilmiah ManajemenInformatikaDanKomputer,1(2),77–84. https://doi.org/10.32485/kopertip.v1i02.12 Krissandi, A.D.S. 2018. Buku Cerita Anak Yang Bermuatan Pendidikan Anti Korupsi. NATURALISTIC : Jurnal Kajian Penelitian Pendidikan Dan Pembelajaran,2(2), 139. https://doi.org/10.35568/naturalistic.v2i2.120 Mutiasih, P., Iswara, P., Nugraha, & Trisna. 2021. Pengembangan Buku Bercerita bergambar berbasis Pendidikan karakter Dalam menumbuhkan Budaya Literasi Siswa Kelas II Sekolah Dasar. Taman Cendekia: Jurnal Pendidikan Ke-SD-an, 5(1), 560. https://doi.org/10.30738/tc.v5i1.9470 Nurgiyantoro, B. 2013. Sastra Anak: Pengantar Pemahaman Dunia Anak. Yogyakarta: Gadjah Mada University Press. OECD. 2019. Programme for International Students Assessment (PISA) Result from PISA 2018. Indonesia-Country Note-PISA 2018 Result, Volumes I-III. Puspasari, R., & Suryaningsih, T. 2019. Pengembangan Buku ajar kompilasi Teori Graf dengan Model ADDIE. Journal of Madives Vol. 3(1), 137-152. https://doi.org/10.31331/medivesveteran.v3i1.702 Scrivner, O., Madewell, J., Buckley, C., & Perez, N. 2017. Augmented reality digital technologies (ARDT) for foreign language teaching and learning. FTC 2016 - Proceedings of Future Technologies Conference, 395–398. https://doi.org/10.1109/FTC.2016.7821639 Sugiyono. 2015. Metodologi Penelitian Pendidikan. Bandung: Alfabeta Sumartini, L.P.A., Antara, P.A., & Magta, M. 2017. Pengaruh Metode Dongeng Interaktif Terhadap Karakter Anak Pada Taman Kanak-Kanak Kuncup Harapan Singaraja. Jurnal Pendidikan Anak Usia Dini. Vol. 5, No. 1. Yuen, S., et al. 2011. Augmented Reality: An Overview and Five Directions for AR in Education. Journal of Education Technology Development and Exchange, 4(1), 119-140. Doi: 10.18785/jetde.0401.10. Wangid, M. N., Mustadi, A., & Putri, A. R. 2018. Fairy Story Integration For Meaningful Classroom. Cakrawala Pendidikan, 37(2), 6–8.

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. Jurnal Manajemen Dayasaing, 19(1), 1-11. https://doi.org/10.23917/dayasaing.v19i1.5100 Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung : Rekaya Sains. Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan. BPFE. Sintyawati, N. L. A., & Dewi, M. R. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Biaya Keagenan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, 7(2), 993-1020. https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16. Tahar, A., & Rachman, A. K. (2014). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67. Tebiono, J. N., & Sukanda, I. B. N. (2019). Faktor-Faktor yang mempengaruhi Tax Avoidance pada Perusahaan Manufaktur yang terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1), 121–130. http://jurnaltsm.id/index.php/JBA Utari, N. K. Y. U., & Supadmi, N. L. (2017). Pengaruh Corporate Governance, Profitabilitas Dan Koneksi Politik Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2202–2230. Yudea. (2018). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahan, dan Leverage Terhadap Tax Avoidance. Jurnal Reviu Akuntansi Dan Keuangan, 21(2), 115–124. Zain, M. (2005). Manajemen Perpajakan. Jakarta : Salemba Empat.

The people who live in the Merapi area have been going on for years. Merapi is the most active volcano in Central Java that can threaten the community, but the community still exists today, of course, having local wisdom in responding to the eruption of Merapi. This study aims to determine the local wisdom of Wonolelo Village before, during, and after the Merapi eruption. In addition, to find out the historical relationship of the Merapi eruption to local wisdom and the challenges faced by Wonolelo Village in maintaining the sustainability of local wisdom. This research was used as a descriptive qualitative method. The method of collecting data is done through observation, in-depth interviews, and documentation. Data sources of this study are community leaders, spiritual leaders, and people who are more than 70 years old. Analysis of the data used is sourced triangulation based on the Miles & Huberman model. The results showed that local wisdom in responding to the Merapi eruption in Wonolelo Village still exists today. Local wisdom is divided into three segments, namely before, during, and after the eruption of Merapi. Local wisdom before the Merapi eruption is a notification that Merapi eruption activity will occur. Local wisdom in Wonolelo Village has challenges in the form of modernization and not running the local wisdom relay to young people. Keywords: Disaster, Local wisdom, Merapi volcano. References Andreastuti, S.D., Newhall, C., Dwiyanto, J. (2006). Menelusuri Kebenaran Letusan Gunung Merapi 1006. Jurnal Geologi Indonesia, Vol. 1, No. 4, Hal. 201-207. Andreastuti, S., Paripurno, E., Gunawan, H., Budianto, A., Syahbana, D., & Pallister, J. (2019). Character of community response to volcanic crises at sinabung and kelud volcanoes. Journal of Volcanology and Geothermal Research, 382, 298-310. doi:10.1016/j.jvolgeores.2017.01.022 Atmojo, S. E., Rusilowati, A., Dwiningrum, S. I. A., & Skotnicka, M. (2018). The reconstruction of disaster knowledge through thematic learning of science, environment, technology, and society integrated with local wisdom. Jurnal Pendidikan IPA Indonesia, 7(2), 204-213. doi:10.15294/jpii.v7i2.14273 Bencana, B. N. P. (2010). Peraturan Kepala Badan Nasional Penanggulangan Bencana Nomor 17 Tahun 2010 Tentang Pedoman Umum Penyelenggaraan Rehabilitasi dan Rekonstruksi Pasca Bencana. Jakarta: BNPB. Bencana, B. P. B. (2010). Badan Nasional Penanggulangan Daerah. Magelang: BPBD. Geologi, BPPTK (2018). Badan Penyelidikan dan Pengembangan Teknologi Kebencanaan Geologi. Jakarta: BPPTKG Geologi, BPPTK (2019). Badan Penyelidikan dan Pengembangan Teknologi Kebencanaan Geologi. Jakarta: BPPTKG Bardintzeff, J.M. (1984). Merapi volcano (java, Indonesia) and merapi type nuee ardente. Bull volcanol, Vol. 47, No. 3, Hal. 432-446. Boyolali, B. P. S. K. (2018). Kabupaten Boyolali dalam Angka. Boyolali : Badan Pusat Statistik Cahyadi, A. (2013). Pengelolaan lingkungan zamrud khatulistiwa. Yogyakarta: Pintal. Cho, S.E., Won, S., & Kim, S. (2016). Living in harmony with disaster: exploring volcanic hazard vulnerability in Indonesia. Sustainability, Vol. 8, Hlm. 1-13. Daly, P. (2015). Embedded wisdom or rooted problems? aid workers' perspectives on local social and political infrastructure in post-tsunami aceh. Disasters, 39(2), 232-257. doi:10.1111/disa.12105 Dibyosaputro, S., Hadmoko, D.S., Cahyadi, A., & Nugraha, H. (2016). Gunung merapi: kebencanaan dan pengurangan risikonya. Yogyakarta: Badan Penerbit Fakultas Geografi (BPFG) Universitas Gadjah Mada. Fatkhan, M. (2006). Kearifan lingkungan masyarakat lereng gunung merapi. Aplikasia, Jurnal Aplikasi Ilmu-ilmu Agama, Vol. 7, No. 2, Desember, Hal. 107-121. Gertisser, R., Charbonnier, S.J., Keller, J., & Quidelleur, X. (2012). The geological evolution of Merapi vulcano, Central Java, Indonesia. Bull Volcanol, Vol. 74. Hal. 1213-1233. Haba, J. (2008). Bencana alam dalam perspektif lokal dan perspektif kristiani. LIPI, Vol. 34, No. 1, Hal. 25-49. Hardoyo, S.R., Marfai, M.A., Ni’mah, N.M., Mukti, R.Y., Zahro, Q., & Halim, A. (2011). Strategi adaptasi masyarakat terhadap bencana banjir rob di pekalongan. Yogyakarta: Magister Perencanaan Pengelolaan Pesisir dan Daerah Aliran Sungai, Cahaya Press. Ikeda, S., & Nagasaka, T. (2011). An emergent framework of disaster risk governance towards innovating coping capability for reducing disaster risks in local communities. International Journal of Disaster Risk Science, 2(2) doi:10.1007/s13753-011-0006-7 Inaotombi, S., & Mahanta, P. C. (2019). Pathways of socio-ecological resilience to climate change for fisheries through indigenous knowledge. Human and Ecological Risk Assessment, 25(8), 2032-2044. doi:10.1080/10807039.2018.1482197 Klaten, B. P. S. K. (2018). Kabupaten Klaten dalam Angka. Klaten : Badan Pusat Statistik Kusumasari, B., & Alam, Q. (2012). Local wisdom-based disaster recovery model in indonesia. Disaster Prevention and Management: An International Journal, 21(3), 351-369. doi:10.1108/09653561211234525 Lestari, P., Kusumayudha, S. B., Paripurno, E. T., & Jayadianti, H. (2016). Environmental communication model for disaster mitigation of mount sinabung eruption karo regency of north sumatra. Information (Japan), 19(9B), 4265-4270. Magelang, B. P. S. K. (2018). Kabupaten Magelang dalam Angka. Boyolali : Badan Pusat Statistik Marfai, M.A. (2011). Jakarta flood hazard and community participation on disaster preparedness. Prosiding dalam seminar Community preparedness and disaster management, center for religious and cross-cultural studies, UGMI, no. 2/2011 (december), Hlm, 209-221. Marfai, M.A., & Hizbaron, D.R. (2011). Community’s adaptive capacity due to coastal flooding in semarang coastal city, Indonesia. International Journal of Seria Geografie, Annals of the Univeristy of Oradea. E-ISSN 2065-1619. Year XX. Mulyaningsih, S., Sampurno, Zaim, Y., Puradimaja, D.J., Bronto, S., & Siregar, D.A. (2006). Perkembangan geologi pada kuwarter awal sampai masa sejarah di dataran yogyakarta. Jurnal Geologi Indonesia, Vol. 1, No. 2, Juni, Hal. 103-113. Permana, S. A., Setyowati, D. L., Slamet, A., & Juhadi. (2017). Society management in manage economic after merapi disaster. International Journal of Applied Business and Economic Research, 15(7), 1-10 Preece, K., Gertisser, R., Barclay, J., Berlo, K., Herd, R.A., & Facility, E.I.M. (2014). Pre and syneruptive degassing and crystallisation processes of the 2010 and 2006 eruptions of merapi volcano, indonesia. Contrib Mineral Petrol, Vol. 168: No. 1061, Hal. 1-25, DOI 10.1007/s00410-014-1061-z. Ridwan, N.A. (2007). Landasan keilmuan kearifan lokal. Jurnal study islam dan budaya, Vol. 5, No. 1. Hlm. 27-38. Rokib, M. (2013). Teologi Bencana: Studi Santri Tanggap Bencana. Yogyakarta: Buku Pintal. Sawangan, B. P. S. K. (2018). Kecamatan Sawangan dalam Angka. Sawangan : Badan Pusat Statistik Setiawan, B., Innatesari, D. K., Sabtiawan, W. B., & Sudarmin, S. (2017). The development of local wisdom-based natural science module to improve science literation of students. Jurnal Pendidikan IPA Indonesia, 6(1), 49-54. doi:10.15294/jpii.v6i1.9595 Sibarani, R. (2013). Pembentukan karakter berbasis kearifan lokal. Online, http://www.museum.pusaka.nias.org/2013/02/pembentukan-karakter-berbasis-kearifan.html. Diunduh tanggal 10 october 2019. Sleman, B. P. S. K. (2018). Kabupaten Sleman dalam Angka. Sleman : Badan Pusat Statistik Syahputra, H. (2019). Indigenous knowledge representation in mitigation process: A study of communities’ understandings of natural disasters in aceh province, indonesia. Collection and Curation, 38(4), 94-102. doi:10.1108/CC-11-2017-0046 Voight, B., Constantine, E.K., Siswowidjoyo, S., & Torley, R. (2000). Historical eruptions of merapi vulcano, Central Java, Indonesia, 1768-1998. Journal of Volcanology and Geothermal Research, Vol. 100, Hal. 69–138. Wilson, T.; Kaye, G., Stewart, C. and Cole, J. (2007). Impacts of the 2006 eruption of merapi volcano, Indonesia, on agriculture and infrastructure. GNS Science Report, 2007/07 Hal. 1-69. Copyright (c) 2019 Geosfera Indonesia Journal and Department of Geography Education, University of Jember This work is licensed under a Creative Commons Attribution-Share A like 4.0 International License

ABSTRAKDewasa ini kesadaran diri untuk menjaga kesehatan dan kecantikan kulit semakin meningkat. Hal tersebut menyebabkan kosmetik menjadi salah satu produk yang dibutuhkan oleh masyarakat luas dan telah menjadi tren. Experiential quality merupakan faktor penting untuk menciptakan experiential value yang baik. Apabila kedua hal tersebut dirasa baik oleh pelanggan, maka akan timbul niat membeli ulang dan merekomendasikan produk tersebut kepada orang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana pengaruh experiential quality pada behavioral intention dengan experiential value sebagai variabel intervening pada kosmetik halal Golden Viera. Penelitian menggunakan metode kuantitatif dan data yang digunakan dalam penelitian diperoleh dengan cara membagikan kuesioner dengan skala Likert. Teknik purposive sampling digunakan untuk proses pengambilan sampel dengan jumlah sampel sebanyak 50 orang. Kriteria sampel untuk penelitian ini adalah Muslimah yang pernah membeli produk Golden Viera dan pernah menggunakan produk Golden Viera minimal 30 hari berturut-turut. Teknik analisis data menggunakan path analysis. Hasil penelitian ini menunjukkan bahwa experiential quality berpengaruh positif dan signifikan terhadap experiential value dan behavioral intention dan experiential value berpengaruh positif dan signifikan terhadap behavioral intention.Kata Kunci: Experiential Quality, Experiential Value, Behavioral Intention, Kosmetik Halal. ABSTRACTNowadays self-awareness to maintain skin health and beauty is increasing. This causes cosmetics to become one of the products needed by the wider community and has become a trend. Experiential quality is an important factor to create good experiential value. If both of these things are considered good by the customer, then there will be an intention to repurchase and recommend the product to others. The purpose of this study was to find out how the effect of experiential quality on behavioral intention with experiential value as an intervening variable in Golden Viera halal cosmetics. The study used quantitative methods and the data used in the study were obtained by distributing questionnaires with a Likert scale. Purposive sampling technique was used for the sampling process with a total sample of 50 people. The sample criteria for this study were Muslim women who had purchased Golden Viera products and had used Golden Viera products for at least 30 consecutive days. The data analysis technique used path analysis. The results of this study indicate that experiential quality has a positive and significant effect on experiential value and behavioral intention and experiential value has a positive and significant effect on behavioral intention.Keywords: Experiential Quality, Experiential Value, Behavioral Intention, Halal Cosmetics. DAFTAR PUSTAKAAhyar, H., Maret, U. S., Andriani, H., Sukmana, D. J., Mada, U. G., Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku metode penelitian kualitatif & kuantitatif. Yogyakarta: CV. Pustaka Ilmu Group.Rai, A. K., & Medha, S. (2013). The antecedents of customer loyalty: An empirical investigation in life insurance context. Journal of Competitiveness, 5(2), 139-163.BPOM. (2015). Peraturan badan pengawas obat dan makanan nomor 19 Tahun 2015 tentang persyaratan teknis kosmetika. Jakarta: BPOM.Choi, E.J., and Kim, S.-H. (2013). The study of the impact of perceived quality and value of social enterprises on customer satisfaction and re-purchase intention. International Journal of Smart Home, 7(1), 239-252.Golden Viera. (2020). Retrieved from https://www.instagram.com/goldenviera/?hl=idKementerian Agama RI. (2021). Al-Qur'an. Retrieved from https://quran.kemenag.go.id/Komite Nasional Keuangan Syariah. (2018). Masterplan Ekonomi Syariah Indonesia 2019-2024. Jakarta: Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional.Kotler, P., & Keller, K. L. (2016). Marketing management. USA: Pearson Education.Kuo, Y.F., Wu, C.M., & Deng, W.J. (2009). The relationships among service quality, perceived value, customer satisfaction, and post-purchase intention in mobile value-added services. Computers in Human Behavior, 25(4), 887-896. doi:10.1016/j.chb.2009.03.003.Lemke, F., Clark, M., & Wilson, H. (2011). Customer experience quality: An exploration in business and consumer contexts using repertory grid technique. Journal of the Academy of Marketing Science, 39(6), 846-869.Lupiyoadi, R., & Ikhsan, R.B. (2015). Praktikum metode riset bisnis. Jakarta: Salemba Empat.Mathwick, C., Malhotra, N., & Rigdon, E. (2001). Experiential value: Conceptualization, measurement and application in the catalog and internet shopping environment. Journal of Retailing, 1(77), 39-56.Othman, Z., Zahari, M. S. M., & Radzi, S. M. (2013). Customer behavioral intention: Influence of service delivery failures and service recovery in Malay restaurants. Procedia-Social and Behavioral Sciences, 105, 115-121.Petrick, J. F. (2004). The roles of quality, value, and satisfaction in predicting cruise passengers' behavioral intentions. Journal of Travel Research, 42(4), 397-407.Sarwono, J. (2011). Get to know the path of analysis: History, understanding, and application. Jurnal Ilmiah Manajemen Bisnis, 11(2), 285–296.Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Literasi Medika, 66(February), 37–39.Wu, H. (2018). A Study of Experiential Quality, Experiential Value, Experiential Satisfaction, Theme Park Image, and Revisit Intention. Journal of Hospitality & Tourism Research, 42(1). https://doi.org/10.1177/1096348014563396Wu, H. C., Cheng, C. C., & Ai, C. H. (2018). A study of experiential quality, experiential value, trust, corporate reputation, experiential satisfaction and behavioral intentions for cruise tourists: The case of Hong Kong. Tourism Management, 66, 200–220. https://doi.org/10.1016/j.tourman.2017.12.011Wu, H. C., & Li, T. (2017). A study of experiential quality, perceived value, heritage image, experiential satisfaction, and behavioral intentions for heritage tourists. Journal of Hospitality & Tourism Research, 41(8), 904-944.Yuan, Y. H. E., & Wu, C. K. (2008). Relationships among experiential marketing, experiential value, and customer satisfaction. Journal of Hospitality & Tourism Research, 32(3), 387-410.

One of the problems faced by working mothers is caring for children, especially children who are still at an early age. This is because their workplace does not allow them to bring small children or does not provide daycare. This study aims to find out the types of child care that working mothers in Indonesia choose and their considerations in choosing that type. This research method uses a mixed-method design by combining two types of quantitative and qualitative data. Data collection was carried out through surveys with questionnaire instruments and interviews with working mothers. The number of respondents surveyed was 500 working mothers and 100 of them were interviewed. Interviews were conducted in person or via telephone and video calls using the Zoom meeting and WhatsApp applications. The study was conducted in 2020 and 2021. The results of the study found that five types of child care were selected with the main considerations being the child's development, the competence and personality of the caregivers, the conditions of the living area, and considerations of cost.Keywords: early childhood, working mothers, types of care References: Alsheikh, N., Parameswaran, G., & Elhoweris, H. (2010). Parenting style, self-esteem, and student performance in the United Arab Emirates. Current Issues in Education, 13(1), 1–26. Amalia, R. P., Abidin, F. A., & Lubis, F. Y. (2022). Parenting Stress, Mother's Assessment Of Covid-19, And Supportive Parenting [Stres Pengasuhan, Penilaian Ibu Terhadap Covid-19, Dan Pengasuhan Suportif ]. Jurnal Ilmu Keluarga Dan Konsumen, 15(1), 51–62. https://doi.org/10.24156/jikk.2022.15.1.51 Arabi, R., Mamat, R., Rashid, N. A., & Bakri, R. (2018). Working Mothers’ Knowledge of Exclusive Breastfeeding in Hospital Canselor Tuanku Muhriz (HCTM) (Pengetahuan Penyusuan Susu Ibu Secara Eksklusif dalam Kalangan Ibu Bekerja di Hospital Canselor Tuanku Muhriz (HCTM)). Jurnal Sains Kesihatan Malaysia, 16(1), 163–168. Creswell, J. W., & Clark, V. L. P. (2011). Designing and Conducting Mixed Methods Research. SAGE Publications. https://books.google.co.id/books?id=YcdlPWPJRBcC De Almeida, L. S. (2012). Working mothers and their multivoiced self. Revista Colombiana de Psicologia, 21(2), 313–322. Dey, S., Patra, A., Giri, D., Sharma, J., & Anna, L. (2021). The effectiveness of Parental Intervention in Teaching Emotional Intelligence to Their Adole scent Children. International Education & Research Journal [IERJ], 7(December), 9–12. Dhingra, V., & Keswani, S. (2019). Impact of Working and Non—Working Mothers on Development of their Children in Madhya Pradesh. International Journal of Research in Advent Technology, 7(3), 1369–1375. https://doi.org/10.32622/ijrat.732019104 Friska Realita. (2019). Relationship between Knowledge Level of Health Workers and Government Regulation No. 33 of 2012 concerning Exclusive Breastfeeding [Hubungan Tingkat Pengetahuan Tenaga Kesehatan terhadap Peraturan Pemerintah No.33 Tahun 2012 Tentang Pemberian ASI Ekslusif]. Jurnal Kebidanan, 8(33), 43–49. https://doi.org/10.26714/jk.8.1.2019.43-49 Hakiki, G., & Idha, S. (2021). Women and Men in Indonesia 2021. BPS-Statistics Indonesia, viii+39. Handayani, A., Yulianti, P. D., & M., P. D. (2019). Module Validation of Equal Roles for Men and Women to Achieve Work-Family Balance [Validasi Modul Kesetaran Peran Laki-Laki dan Perempuan untuk Mencapai Keseimbangan Kerja-Keluarga] Musãwa Jurnal Studi Gender Dan Islam, 18(2), 173. https://doi.org/10.14421/musawa.2019.1832.173-182 Hidayah, N., Tarnoto, N., & Maharani, E. A. (2019). Profile of Child Care Needs in Young Couples [Profil Kebutuhan Pengasuhan Anak pada Pasangan Muda]. Jurnal Ilmu Perilaku, 2(2), 89. https://doi.org/10.25077/jip.2.2.89-106.2018 Hurst, M., & Zambrana, R. E. (1982). Child Care and Working Mothers in Puerto Rican Families. The ANNALS of the American Academy of Political and Social Science, 461(1), 113–124. https://doi.org/10.1177/0002716282461000012 Meier, P., & Mead, L. (1978). Working Mothers. Journal of Obstetric, Gynecologic, & Neonatal Nursing, 7(3), 49–49. https://doi.org/10.1111/j.1552-6909.1978.tb00746.x Merlina, N. (2010). Parenting Patterns in the Giri Jaya Indigenous Community [Pola Pengasuhan Anak pada Komunitas Adat Giri Jaya]. Patanjala: Balai Pelestarian Sejarah Dan Nilai Tradisional Bandung, 2(2), 241–257. Montgomery, K. S. (2002a). Information for working mothers. The Journal of Perinatal Education an ASPOLamaze Publication, 11(2), 44–45. https://doi.org/10.1624/105812402X88713 Montgomery, K. S. (2002b). Resource Column: Information for Working Mothers. The Journal of Perinatal Education, 11(2), 44–45. https://doi.org/10.1891/1058-1243.11.2.44 Nilam Sari, P. (2017). Increasing the Success of the Exclusive Breastfeeding Program for Working Mothers as an Effort to Achieve the MDGs [Meningkatkan Kesuksesan Program ASI Ekslusif pada Ibu Bekerja sebagai Upaya Pencapaian MDGs]. Jurnal Kesehatan Masyarakat Andalas, 9(2), 93. https://doi.org/10.24893/jkma.9.2.93-97.2015 Odenweller, K. G., & Rittenour, C. E. (2017). Stereotypes of Stay-at-Home and Working Mothers. Southern Communication Journal, 82(2), 57–72. https://doi.org/10.1080/1041794X.2017.1287214 R, R., & Chacko, E. (2019). Effectiveness of Day Care center son working Mothers. Center for Management Studies, Jain University,. Retnaningsih, W., & Setiyawati, D. (2019). Validation of the Positive Discipline Training Module to Improve Parenting Practices in Mothers of Preschool Children [Validasi Modul Pelatihan Disiplin Positif untuk Meningkatkan Praktik Pengasuhan pada Ibu Anak Prasekolah]. Gadjah Mada Journal of Professional Psychology (GamaJPP), 5(2), 158. https://doi.org/10.22146/gamajpp.50373 Rimba Eka Handini, Haryoko, S. F., & Yulianto, A. (2017). Relationship between Work-Family Conflict and Work Engagement [Hubungan antara Work-Family Conflict dan Keterikatan Kerja pada Ibu Bekerja]. Jurnal NOETIC Psychology, 4(July-Deesember), 169–180. Salum, E. D. O., Lima, J. C., Marcacine, P. R., Walsh, H. P., & Walsh, I. A. P. de. (2020). Epidemiological profile of working mothers. Revista Família, Ciclos de Vida e Saúde No Contexto Social, 8(2), 200. https://doi.org/10.18554/refacs.v8i2.4525 Saraswati, W., & Febriani, Z. (2018). Relationship between Mindful Parenting and Parenting Style in Mothers with Children Aged 3-6 Years. [Hubungan antara Mindful Parenting dengan Gaya Pengasuhan pada Ibu yang Memiliki Anak Usia 3-6 Tahun]. Journal Psikogenesis, 6(2), 214–222. https://doi.org/10.24854/jps.v6i2.704 Shao, M., He, W., Zhao, L., & Su, Y. S. (2022). The Influence of Parental Involvement on Parent Satisfaction: The Moderating Effect of Parental Educational Level and the Number of Children. Frontiers in Psychology, 12(January). https://doi.org/10.3389/fpsyg.2021.752802 Sim, W. H., Jorm, A. F., & Yap, M. B. H. (2022). The Role of Parent Engagement in a Web-Based Preventive Parenting Intervention for Child Mental Health in Predicting Parenting, Parent and Child Outcomes. International Journal of Environmental Research and Public Health, 19(4). https://doi.org/10.3390/ijerph19042191 Widyastuti, S. B., Soedjatmiko, & Firmansyah, A. (2011). Growth and development profile of children at two-day care centers in Jakarta. Paediatrica Indonesiana, 45(11–12), 275–279. https://doi.org/10.14238/pi Xia, X. (2022). Family Income, Parental Education and Chinese Preschoolers’ Cognitive School Readiness: Authoritative Parenting and Parental Involvement as Chain Mediators. Frontiers in Psychology, 13(March). https://doi.org/10.3389/fpsyg.2022.745093 Ye, P., Ju, J., Zheng, K., Dang, J., & Bian, Y. (2022). Psychometric Evaluation of the Parental Reflective Functioning Questionnaire in Chinese Parents. Frontiers in Psychology, 13(January). https://doi.org/10.3389/fpsyg.2022.745184 Zimmermann, G., Antonietti, J.-P., Mageau, G., Mouton, B., & Van Petegem, S. (2022). Parents’ Storm and Stress Beliefs about Adolescence: Relations with Parental Overprotection and Parental Burnout. Swiss Psychology Open, 2(1). https://doi.org/10.5334/spo.31

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. Retrieved from https://eprints.bournemouth.ac.uk/10107/1/Consumer_Behaviour_Theory_-_Approaches_%26_Models.pdf Burlison, J., & Oe, H. (2018). A discussion framework of store image and patronage: A literature review. International Journal of Retail and Distribution Management, 46(7), 705–724. https://doi.org/10.1108/IJRDM-11-2017-0275 Burt, S., & Carralero-Encinas, J. (2000). The role of store image in retail internationalisation. International Marketing Review, 17(4–5), 433–453. https://doi.org/10.1108/02651330010339941 Cuong, P. H. (2019). Antecedents of store management strategies and visual merchandising on the in-store engagement of consumer good buyers: An empirical study. Global Business and Finance Review, 24(4), 76–89. https://doi.org/10.17549/gbfr.2019.24.4.76 Gocek, I., & Beceren, Y. I. (2012). Assessment of the effects of store image, perceived risk and customer relations on customer satisfaction in the textile industry. International Journal of Business and Social Science, 3(9), 133–146. Hamid, R. S., & Anwar, D. S. M. (2019). Structural equation modeling (SEM) berbasis varian: Konsep dasar dan aplikasi dengan program SmartPLS 3.2.8 dalam riset bisnis. Jakarta: PT. Inkubator Penulis Indonesia. Harahap, L. K. (2020). Analisis SEM (Structural equation modelling) dengan SMARTPLS (Partial least square). Fakultas Sains dan Teknologi UIN Walisongo Semarang, 1, 1-11. Haryono, S. (2017). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Bekasi: PT. Intermedia Personalia Utama. Hellier, P. K., Geursen, G. M., Carr, R. A., & Rickard, J. A. (2003). Customer repurchase intention. European Journal of Marketing, 37(11/12), 1762–1800. https://doi.org/10.1108/03090560310495456 Ho, H. T., Nguyen, T. K. A., Olsen, S. O., & Vassdal, T. (2010). Explaining repurchase intention towards in Vietnam: The extension of the theory of planned behavior. IIFET 2010 Montpellier Proceedings, 1–12. Hosseini, Z., Jayashree, S., & Malarvizhi, C. (2014). Store image and its effect on customer perception of retail stores. Asian Social Science, 10(21), 223–235. https://doi.org/10.5539/ass.v10n21p223 Ibzan, E., Balarabe, F., & Jakada, B. (2016). Consumer satisfaction and repurchase intentions. Developing Country Studies, 6(2), 96–100. Indrasari, M. (2019). Pemasaran dan kepuasan pelanggan. Surabaya: Unitomo press. Bloemer, J. & Ruyter, K. D. (1997). On the relationship between store image, store satisfaction and store loyalty. European Journal of Marketing, 32(5/6), 499–513. https://doi.org/10.1108/03090569810216118 Kementerian Perencanaan Pembangunan Nasional. (2019). Masterplan Ekonomi syariah Indonesia 2019-2024. Jakarta: Kementerian Perencanaan Pembangunan Nasional. Khoa, B. T., Nguyen, T. D., & Nguyen, V. T. T. (2020). Factors affecting customer relationship and the repurchase intention of designed fashion products. Journal of Distribution Science, 18(2), 17–28. https://doi.org/10.15722/jds.18.2.20202.17 Kotler, P., & Armstrong, G. (2016). Principles of marketing. New York: Pearson Education. Kotler, P., & Keller, K. K. (2012). Marketing management. New York: Pearson Education. Kotler, P., & Keller, K. L. (2009). Manajemen pemasaran. New York: Pearson education. Nurhidayatuloh, & Nugroho, A. P. (2010). Marketing strategy in modern retail business in the sharia economic perspective, 1-27. Richard, L. (1999). Whence consumer loyalty? Journal of Marketing, 63(Special Issue 1999), 33–44. https://doi.org/10.2307/1252099 Setyo, W., & Wibowo, A. (2013). The effect of store image, product signature and product varitation towards repurchase intention in niki eco store Semarang. Journal of Management, 1(1), 1–18. Silva, T. S., & Giraldi, J. de M. E. (2010). The influence of store image on customer satisfaction: a case study of a shoe store. Brazilian Business Review, 7(2), 60–77. https://doi.org/10.15728/bbr.2010.7.2.4 Syifa Johan, I., Indriyani, R., & Vincēviča-Gaile, Z. (2020). Measuring repurchase intention on fashion online shopping. SHS Web of Conferences, 76, 01015. https://doi.org/10.1051/shsconf/20207601015 Tellis, G. J. (1988). Advertising exposure, loyalty, and brand purchase: A two-stage model of choice. Journal of Marketing Research, 25(2), 134-144. https://doi.org/10.2307/3172645 Uğur, Ö. G. (2017). The effects of store image characteristics on repurchase intention and word of mouth marketing: sivas aydinli readymade store example. The Journal of Academic Social Science, 40(2016), 332–343. http://dx.doi.org/10.16992/ASOS.11930 Visser, E. M., Du Preez, R., & Janse Van Noordwyk, H. S. (2006). Importance of apparel store image attributes: Perceptions of female consumers. SA Journal of Industrial Psychology, 32(3). https://doi.org/10.4102/sajip.v32i3.437 Watanabe, E. A. de M., Lima-Filho, D. D. O., & Torres, C. V. (2013). Store image attributes and customer satisfaction in supermarkets in Campo Grande-MS. Revista Brasileira de Marketing, 12(4), 85–107. https://doi.org/10.5585/remark.v12i4.2561 Yalcin, A., Aksoy, L., Keiningham, T. L., Larivière, B., III, F. V. M., & Mithas, S. (2012). The satisfaction, repurchase intention and shareholder value linkage: A longitudinal examination of fixed and firm-specific effects. International Conference on Economic Modeling, Proceedings, 37.

Solid oxide fuel cells(SOFCs), which are attracting attention as an eco-friendly power generation system, are being actively studied due to their fuel flexibility and high efficiency. Since the charge carriers are oxygen ions and have to pass through the solid oxide electrolyte, they require a higher operating temperature (~900 oC) than other fuel cells. To overcome the disadvantages of high-temperature operation, research is being conducted to lower the operating temperature of the SOFCs. In particular, in order to minimize performance degradation even at low operating temperatures, research is being conducted to fabricate cell components as thin films or to apply electrodes with high catalytic activity and large reaction areas. Among the methods of manufacturing thin films, the deposition method using chemical solution deposition(CSD) has the advantage of being cost effective and easily controllable compared to the vacuum deposition method. Electrostatic spray deposition(ESD), one of the CSD deposition methods, is simple to set-up and a variety of compounds can easily be made by controlling the proportions of the precursors. However, a characteristic of the CSD method is that a post heat treatment process is required to obtain desired properties, which consumes a lot of time and cost during the entire process. To solve this problem, processes such as rapid thermal annealing, microwave, and excimer laser ablation are being studied, but these processes have limitations in that they damage the substrate, have a long cooling time, and have a small sintering area. [1, 2] On the other hand, the flash light sintering method using a xenon lamp can perform a post-heat treatment process quickly at room temperature and atmospheric pressure using intense pulsed light, and has the advantage of minimizing damage to the substrate and being applicable to a large area. [3, 4] In this study, the cathode functional layer, which is closely related to the performance of SOFC, was fabricated using the ESD method, and the flash light sintering method was applied for the post-heat treatment process. By applying the flash light sintering method, the heat treatment process, which used to take tens of hours, was shortened to just a few seconds. The sintering behavior of the film produced by flash light sintering was confirmed by comparing the microstructure and crystallinity. In addition, it was confirmed that the film manufactured by flash light sintering worked successfully by comparing the performance with the cell manufactured by the conventional thermal sintering method. Reference [1] R. Bayati et al., "Modification of Properties of Yttria Stabilized Zirconia Epitaxial Thin Films by Excimer Laser Annealing," (in English), Acs Applied Materials & Interfaces, vol. 6, no. 24, pp. 22316-22325, Dec 24 2014. [2] H. S. Hao, L. H. Xu, Y. Huang, X. M. Zhang, and Z. P. Xie, "Kinetics mechanism of microwave sintering in ceramic materials," (in English), Science in China Series E-Technological Sciences, vol. 52, no. 9, pp. 2727-2731, Sep 2009. [3] J. S. Park, D. J. Kim, W. H. Chung, Y. Lim, H. S. Kim, and Y. B. Kim, "Rapid, cool sintering of wet processed yttria-stabilized zirconia ceramic electrolyte thin films," (in English), Scientific Reports, vol. 7, Sep 29 2017. [4] J. S. Park, H. Lee, S. Heo, and Y. B. Kim, "Heater-assisted intense pulsed light irradiation for lanthanum strontium cobaltite thin film electrode fabrication," (in English), Thin Solid Films, vol. 697, Mar 1 2020.

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 Referencens: Al-Harshani, Meshari O. (2008), The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23(7), 685–696. Al-Thuneibat, Ali. Abedalqader, Ream Tawfiq Ibrahim Al Issa, & Rana Ahmad Ata Baker, (2011), Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. Arens, Alvin A., Randal J. Elder,. Mark S. Beasley (2014), Auditing and Assurance Services: An Integrated Approach. United States: Pearson Education, Inc. Association of Certified Fraud Examiners (2018), Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, United States: ACFE. Bhandari, L. C. (1988), Debt/Equity Ratio and Expected Common Stock Returns : Empirical Evidence. The Journal of Finance, 43(2), 507–528. Bowerman, Bruce L., Richard T. O'Connell, Emily S. Murphree (2017), Business Statistics in Practice, Eighth Edition, New York: McGraw Hill Education. Brealey, Richard A., Myers, Stewart C. (2000), Principles of Corporate Finance, Boston: McGraw Hill Companies, Inc. Carey, P. J. (2008), The Benefits of Services Provided by External Accountants to Small and Medium Sized Enterprises. Carey, P., & Simnett, R. (2006), Audit partner tenure and audit quality. Accounting Review, 81(3), 653–676. Castro, Walther Bottaro de Lima, Ivam Ricardo Peleias, & Glauco Peres da Silva (2015), Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brasil. Revista Contabilidade & Finanças, 26(69), 261–273. Chen, C. (2008), Audit Partner Tenure , Audit Firm Tenure , and Discretionary Accruals : Does Long Auditor Tenure Impair Earnings Quality ?, 25(2), 415–445. Cooper, D. R., & Schindler, P. S. (2014), Business Research Methods (Twelfth Edition). New York: McGraw-Hill/Irwin. DeAngelo, L. E. (1981), Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. Dechow, Patricia. M., Richard. G. Sloan, & Amy P. Sweeney (1995), Detecting Earnings Management. The Accounting Review. DeFond, M., & Zhang, J. (2014), A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. Deis, Donald R., & Gary Giroux (1996), The effect of auditor changes on audit fees, audit hours, and audit quality. Journal of Accounting and Public Policy, 15(1), 55–76. Eilifsen, Aasmund, Jr William F Messier, Steven M Glover, Douglas F Prawitt (2014), Auditing & Assurance Services, Third Edition, London: McGraw-Hill. Ettredge, Michael., Elizabeth Emeigh Fuerherm, & Chan Li (2014), Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247–263. Ferri, Michael G., & Wesley H. Jones (1979), Determinants of financial structure: a new methodological approach. The Journal of Finance, 34(3), 631–643. Francis, Jere. R. (2011), A Framework For Understanding And Researching Audit Quality. Auditing, 30(2), 125–152. Ghozali, H. Imam (2016), Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi ke-8, Semarang: Badan Penerbit Universitas Diponegoro. Gitman, Lawrence J., Chad J. Zutter (2012), Principles Of Managerial Finance (Thirteenth). United States: Lawrence J. Gitman. Hoitash, Rani., Ariel Markelevich, & Charles A. Barragato (2007), Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761–786. Horngren, Charles T., L. Sundem, John A. Elliott (1999), Introduction to Financial Accounting, Seventh Edition, New Jersey: Prentice-Hall,Inc. Ikatan Akuntansi Indonesia (2017), Standar Akuntansi Keuangan (SAK), Jakarta: IAI International Accounting Standard Board (2018), The Conceptual Framework for Financial Reporting 2018. London : IASB. Jan, Chyan Long (2018), An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan. Sustainability (Switzerland), 10(2). Jensen, Michael C., & William H. Meckling (1976), Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure, 3, 305–360. Joshi, P. L., & Hasan AL-bastaki (2000), Determinants of Audit Fees : Evidence from the Companies Listed in Bahrain, 138(November 1999), 129–138. Jubb. (1996), Audit fee determinants: The plural nature of risk. Managerial Auditing Journal, 11(3), 25–40. Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel (2013), Financial Accounting IFRS Edition. United States: John Wiley & Sons, Inc. Kieso, Donald E, Jerry J Weygandt, Terry D Warfield (2018), Intermediate Accounting: IFRS Edition Third Edition, United States: John Willey & Sons, Inc. Kikhia, Hassan Yahia (2014), Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42–53. Knechel, Robert W., & Ann Vanstraelen (2007), The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 26(May), 113–131. Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik, & Uma K. Velury (2013), Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385–421. Konrath, Larry F. (2002), Auditing A Risk Analysis Approach, Fifth Edition, South Western. Kusharyanti (2013), Analysis of the Factors Determining the Audit Fee. Journal of Economics, Business, and Accountancy | Ventura, 16(1), 147–160. Lennox, C. (1999), Are large auditors more accurate than small auditors? Accounting and Business Research, 29(3), 217–227. Lennox, C. S. (1999) Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance and Accounting, 26(7–8), 789–805. Liu, Siheng. (2017), An Empirical Study: Auditors’ Characteristics and Audit Fee. Open Journal of Accounting, 06(02), 52–70. Lobo, Gerald, & Yuping Zhao (2013), Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements. Journal of International Accounting Research, 90(4), 1395–1435. Manry, David L, Theodore J. Mock, & Jerry L. Turner (2008), Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing and Finance, 23(4), 553–572. Mohammed, Nishtiman Hashim, & Abdullah Saeed Barwari (2018), Determinants of Audit Fees : Evidence from UK Alternative Investment Market. Academic Journal of Nawroz University, 7(3), 34–47. Musah, A. (2017), Determinants of Audit fees in a Developing Economy: Evidence from Ghana. International Journal of Academic Research in Business and Social Sciences, 7(11). Newton, Nathan J., Dechun Wang, & Michael S. Wilkins (2013), Does a lack of choice lead to lower quality? evidence from auditor competition and client restatements. Auditing, 32(3), 31–67. Nikkinen, J., & Petri Sahlström (2004), Does Agency Theory Provide a General Framework for Audit Pricing ? International Journal of Auditing, 8, 253–262. Ohidoa, T., & Okun, O. O. (2018), Firms Attributes and Audit Fees in Nigeria Quoted Firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685–699. Pham, Ngoc Kim, Hung Nguyen Duong, Tin Pham Quang, & Nga Ho Thi Thuy (2017), Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam. Asian Journal of Finance & Accounting, 9(1), 429. Rahman, Dr Onaolapo Adekunle Abdul, Ajulo Olajide Benjamin, Onifade Hakeem Olayinka (2017), Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria. Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria., 5(1), 6–17. Rahmina, Listya Yuniastuti, & Sukrisno Agoes (2015), Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 324–331. Republik Indonesia (2008), Undang-Undang Republik Indonesia Nomor 20 tahun 2008 Tentang Usaha Mikro, Kecil, Dan Menengah. Sandra, & Patrick. (1996), The Deteminants of Audit Fees in HongKong: An Empirical Study. Asian Review of Accounting, 4(2), 32–50. Scott, William R (2015), Financial Accounting Theory, Seventh Edition, United States: Pearson Canada Inc. Shibano, T. (1990), Assessing Audit Risk from Errors and Irregularities. Journal of Accounting Research, 28(1990), 110. Sivathaasan, N., R. Tharanika, M. Sinthuja, V. Hanitha (2013), Factors determining Profitability: A Study of Selected Manufacturing Companies listed on Colombo Stock Exchange in Sri Lanka. European Journal of Business and Management, 5(27), 99-107–107. Subramanyam, K. R. (2014), Financial Statement Analysis, Eleventh Edition, New York: McGraw-Hill Education. Sun, Jerry, & Guoping Liu (2011), Client-specific litigation risk and audit quality differentiation. Managerial Auditing Journal, 26(4), 300–316. Tritschler, Jonas (2013), Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics. Vu, Dinh Ha Thu Vu (2012), Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm. Whittington, Ray & Kurt Pany (2004), Principles of Auditing and Other Assurance Services, New York: McGraw-Hill/Irwin. Williams, David D. (1988), The Potential Determinants of Auditor Change. Journal of Business Finance & Accounting, 15(2), 243–261. Wooten, T. C. (2003), Research About Audit Quality. Wu, Shu-Hsing, Tsung-Che Wu, & Kun-Lin Yang (2017), Fair Value Information, Audit fees and Audit Committee in Taiwan. International Journal of Financial Research, 8(2), 124. Xu, Jiabing (2017), Analysis on the Relationship between Audit Fee Management and Audit Quality in China, 53(ICEM 2017), 530–533.

<p><em>Abstrak</em><em> </em>- <strong>Penelitian ini bertujuan untuk mengetahui f</strong><strong>aktor </strong><strong>apa saja yang mempengaruhi p</strong><strong>ersepsi </strong><strong>khalayak m</strong><strong>ahasiswa </strong><strong>p</strong><strong>endatang Universitas Gajah Mada (UGM) </strong><strong>terhadap </strong><strong>s</strong><strong>iaran </strong><strong>berita t</strong><strong>elevisi </strong><strong>l</strong><strong>okal</strong><strong> </strong><strong>Pawartos Ngayogyakarta Jogja TV</strong><strong>. </strong><strong>Penelitian menggunakan </strong><strong>metode survey dengan</strong><strong> </strong><strong>penarikan sampel <em>nonprobabilita</em></strong><strong><em>.</em></strong><strong> </strong><strong>Variabel penelitian adalah faktor fungsional, personal dan situasional sebagai variabel </strong><strong><em>independen</em></strong><strong><em>t</em></strong><strong> dan </strong><strong>p</strong><strong>ersepsi </strong><strong>khalayak m</strong><strong>ahasiswa </strong><strong>p</strong><strong>endatang </strong><strong>UGM </strong><strong>sebagai variabel </strong><strong><em>dependen</em></strong><strong><em>t</em></strong><strong>. Metode pengolahan data pada analisis bivariat menggunakan uji T dan Anova, kemudian pada analisis multivariat menggunakan analisis regresi linier berganda.</strong><strong> </strong><strong>Hasil penelitian secara umum </strong><strong>faktor fungsional tidak mempengaruhi khalayak mahasiswa pendatang terhadap siaran Pawartos Ngayogyakarta Jogja TV. Faktor personal, memiliki pengaruh yang positif dan signifikan terhadap persepsi khalayak mahasiswa pendatang UGM. Sedangkan faktor situasional mempunyai nilai yang paling tinggi diantara faktor yang lain dengan memberikan kontribusi sebesar 84,9% terhadap persepsi khalayak mahasiswa pendatang pendatang terhadap Pawartos Ngayogyakarta Jogja TV. </strong><strong>K</strong><strong>halayak</strong><strong> sebagai subjek persepsi menentukan dulu apa yang akan diperhatikannya, sehingga </strong><strong>persepsi </strong><strong>khalayak</strong><strong> terhadap </strong><strong>suatu informasi</strong><strong> tidaklah sama. Namun, </strong><strong>p</strong><strong>rogram berita Jogja TV</strong><strong> yang berbasis budaya</strong><strong> </strong><strong>mampu</strong><strong> </strong><strong>menyajikan informasi aktual dan penting sebagai wujud pemenuhan kebutuhan </strong><strong>khalayak</strong><strong> mengenai informasi seputar daerah Yogyakarta dan sekitarnya</strong><strong>. Keragaman bahasa merupakan wahana variasi penyajian program berita Jogja TV untuk mengakomodir konsumennya yang beragam</strong><strong>, termasuk bagi mahasiswa pendatang yang mayoritas masih berasal dari suku Jawa.</strong></p><p>Abstract - <strong>This study aims to determine what factors influence the perception of the audience of Gajah Mada University (UGM) immigrant students of the local television news broadcast of Pawartos Ngayogyakarta Jogja TV. The study used a survey method with non-probability sampling. Research variables are functional, personal, and situational factors as independent variables and audience perceptions of UGM immigrant students as dependent variables. The data processing method for bivariate analysis used the T and Anova test, then the multivariate analysis used multiple linear regression analysis. The results of the study in general, the functional factors did not affect the audience of immigrants to the Pawartos Ngayogyakarta Jogja TV broadcast. Personal factors have a positive and significant influence on the audience perceptions of UGM immigrant students. While the situational factor has the highest value among other factors by contributing 84.9% to the audience perception of immigrant students towards Pawartos Ngayogyakarta Jogja TV. The audience as the subject of perception first determines what it will pay attention to so that the audience's perception of information is not the same. However, the culture-based Jogja TV news program can provide actual and important information as a form of meeting the needs of the public regarding information about the Yogyakarta area and its surroundings. Language diversity is a vehicle for variations in the presentation of the Jogja TV news program to accommodate its diverse consumers, including for immigrant students, the majority of whom are still Javanese.</strong></p><p><em><strong>Keyword - Audience Perception, Imigrant Students, Local TV, Jogja TV</strong></em></p><p> </p>

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. Waxy gene haplotypes: Associations with apparent amylose content and the effect by the environment in an international rice germplasm collection. Journal of cereal science, 47(3): 536-545.Cruz, N. D. and G. Khush, 2000. Rice grain quality evaluation procedures. Aromatic rices, 3: 15-28.Fernando, H., T. Kajenthini, S. Rebeira, T. Bamunuarachchige and H. Wickramasinghe, 2015. Validation of molecular markers for the analysis of genetic diversity of amylase content and gel consistency among representative rice varieties in sri lanka. Tropical agricultural research, 26(2): 317-328.Hirose, T., T. Ohdan, Y. Nakamura and T. Terao, 2006. Expression profiling of genes related to starch synthesis in rice leaf sheaths during the heading period. Physiologia plantarum, 128(3): 425-435.Juliano, B., 1971. A simplified assay for milled rice amylose. Journal of cereal science today, 16: 334-360.Juliano, B. O., 1985. Rice: Chemistry and technology. The american association of cereal chemists. Inc. St. Paul, Minnesota, USA, 774.Juliano, B. O., 2003. Rice chemistry and quality. Island publishing house. Island publishing house, Manila: 1-7.Kharabian-Masouleh, A., D. L. Waters, R. F. Reinke, R. Ward and R. J. Henry, 2012. Snp in starch biosynthesis genes associated with nutritional and functional properties of rice. Scientific reports, 2(1): 1-9.Kongseree, N. and B. O. Juliano, 1972. Physicochemical properties of rice grain and starch from lines differing in amylose content and gelatinization temperature. Journal of agricultural food chemistry, 20(3): 714-718.Larkin, P. D. and W. D. Park, 2003. Association of waxy gene single nucleotide polymorphisms with starch characteristics in rice (Oryza sativa L.). Molecular Breeding, 12(4): 335-339.Nakamura, Y., 2002. Towards a better understanding of the metabolic system for amylopectin biosynthesis in plants: Rice endosperm as a model tissue. Plant cell physiology, 43(7): 718-725.Nakamura, Y., P. B. Francisco, Y. Hosaka, A. Sato, T. Sawada, A. Kubo and N. Fujita, 2005. Essential amino acids of starch synthase iia differentiate amylopectin structure and starch quality between Japonica and Indica rice varieties. Plant molecular biology, 58(2): 213-227.Pathiraje, P., W. Madhujith, A. Chandrasekara and S. Nissanka, 2010. The effect of rice variety and parboiling on in vivo glycemic response. Journal of tropical agricultural research, 22(1): 26-33.Rebeira, S., H. Wickramasinghe, W. Samarasinghe and B. Prashantha, 2014. Diversity of grain quality characteristics of traditional rice (Oryza sativa L.) varieties in sri lanka. Tropical agricultural research, 25(4): 470-478.Sartaj, I. Z. and S. A. E. R. Suraweera, 2005. Comparison of different parboiling methods on the quality characteristics of rice. Annals of the Sri Lankan Department of Agriculture, 7: 245-252.Tran, N., V. Daygon, A. Resurreccion, R. Cuevas, H. Corpuz and M. Fitzgerald, 2011. A single nucleotide polymorphism in the waxy gene explains a significant component of gel consistency. Theoretical applied genetics, 123(4): 519-525.Umemoto, T. and N. Aoki, 2005. Single-nucleotide polymorphisms in rice starch synthase iia that alter starch gelatinisation and starch association of the enzyme. Functional plant biology, 32(9): 763-768.Umemoto, T., N. Aoki, H. Lin, Y. Nakamura, N. Inouchi, Y. Sato, M. Yano, H. Hirabayashi and S. Maruyama, 2004. Natural variation in rice starch synthase iia affects enzyme and starch properties. Functional plant biology, 31(7): 671-684.Waters, D. L. and R. J. Henry, 2007. Genetic manipulation of starch properties in plants: Patents 2001-2006. Recent patents on biotechnology, 1(3): 252-259.Waters, D. L., R. J. Henry, R. F. Reinke and M. A. Fitzgerald, 2006. Gelatinization temperature of rice explained by polymorphisms in starch synthase. Plant biotechnology journal, 4(1): 115-122.