Journal articles on the topic 'S.Z. Goldberg (Firm)'

Według raportu końcowego ze spotkania przedstawicieli ważnych gremiów ponadnarodowych (OECD, Banku Światowego, EBOiR oraz EBI), strategia budowy gospodarki opartej na wiedzy musi opierać się na czterech filarach. Jednym z nich powinna być „budowa dynamicznej infrastruktury informacyjnej oraz konkurencyjnego i innowacyjnego sektora informacyjnego w gospodarce, prowadzącego do powstania różnorodnych efektywnych i konkurencyjnych usług w dziedzinie informacji i komunikacji” (Budowanie... 2003, s. 11)....

The last 20 years have evidenced an enormous increase of activity on introducing first row transition metal complexes of corroles as sustainable catalysts for clean production of energy from renewable resources. While triarylcorroles were used almost exclusively for those purposes, contemporary research exposed the demand for corroles that are much smaller in size. We now report the progress in that direction, which resulted in corrole metal complexes of the size required for strong absorbance onto electrodes used for fuel cells and other energy-relevant redox reactions.1 This aspect is shown to come into play in the most important variables for efficient electrocatalytic hydrogen gas production from water: earlier onset potential, larger yield and longer durability. References Yadav, S. Khoury, N. Fridman, V. K. Sharma, A. Kumar, M. Majdoub, A. Kumar, Y. Diskin-Posner, A. Mahammed and Z.Gross, Angew. Chem. Int. Ed. 2021, 60, 12829 –12834. Yadav, I. Nigel-Etinger, A. Kumar, A. Mizrahi, A. Mahammed, N. Fridman, S. Lipstman,I. Goldberg, and Z. Gross, Iscience 2021, 24, 102924 Kumar, P. Yadav, M. Majdoub, I. Saltsman, N. Fridman, S. Kumar, A. Kumar, Mahammed and Z. Gross, Angew. Chem. Int. Ed. 2021, 60, 25097-25103. Figure 1

Cílem příspěvku je představení výsledků výzkumů, které byly prováděny na bývalých popravištích v Kamenné Hoře a Zlotoryji (Dolní Slezsko, Polsko). V průběhu archeologických výzkumů v obou lokalitách byly nalezeny pozůstatky zděných šibenic o průměru od 5,2 do 7,5 m a také soubor různých kosterních částí. Ty byly předány k antropologické a archeozoologické analýze. Nejvíce kostí bylo objeveno ve velké jámě u šibenice v Kamenné Hoře. V případě Zlotoryji se nejvíce pozůstatků nacházelo uprostřed konstrukce. Během prací nebyly ani na jednom stanovišti nalezeny anatomické hroby přesto, že o ukládání těl na těchto místech informovaly písemné zdroje. Po ukončení výzkumů se započalo s bádáním v historických archívech. Současně analýza kostí ukázala, že jak kosti z vnitřku šibenice tak i z okolí patří hlavně zvířatům. V případě Kamenné Hory bylo lidských pozůstatků méně než 5 % z celého souboru, v případě Zlotoryji méně než 6 %. Celkově dominovaly kosti koní, psů, koček a skotu. Výzkumy ukázaly velmi důležitou sanitární funkci bývalých popravišť, která byla v mnoha městech využívána k zakopávání padlých zvířat z okolních obcí.

The airline industry has entered a rapid development and transformation process, especially after the Second World War. In this process, it is seen that the market structure changed and many private airlines were established. Due to increased competition, airlines have begun to follow various strategies and business models in order to gain a competitive advantage over each other. One of the business models successfully applied recently is the low-cost business model. Therefore, this study focuses on airline companies that applied the low-cost business model. The study aims to reveal the factors that determine the financial risk in airlines, which implements the low-cost business model. For this purpose, firstly, airline companies that implement the low-cost business model have been identified according to the classification in the literature. The study included an analysis of 13 airlines with the low-cost business model that was fully accessible to financial data for the 2004-2017 period. Panel data analysis was used in the study and Altman (1968) Z-Score and Springate (1978) S-Score were used in measuring financial risk. Empirical findings of the study reveal that firm leverage, asset structure, firm size, firm profitability, and liquidity ratio have an effect on financial risk.

Abstract Coding is essential in all communications and in all multi-operation devices, and errors do occur. For error control, the method in vogue is to use code words with redundant digits. The number of redundant digits is determined based on two things − the number of messages and the kind of errors that need to be controlled. For efficient coding the redundant digits have to be kept to the minimum. In this paper we introduce the idea of limited error patters while using the code alphabet {0,1, 2,..., 1},mod , q Z = q − q when q > 3. We define limitations of the errors in a position by substitution of the character there by a specified number of other characters, rather than by any other character. This is not possible through Hamming approach, because there a character in an error could be substituted by any other of the q-1 characters. The firm mathematical base is provided by use of a metric from the class of S-K metrics, Hamming metric being one of these. The paper gives upper bounds on the codeword lengths for various kinds of “random limited error patterns”. Examples and discussion bring out the tremendous improvement and generalization of Rao Hamming bound.

The major aim of this paper is to compare the explanatory power of risk measures versus performance measures in different life-cycle stages. To test the hypotheses, first, sample firms were classified into three life-cycle stages (Growth, Mature and Decline). Then, using regression models and Vuong's Z-statistic, the hypotheses were investigated. In this study, financial information of 75 firms which were accepted at Tehran’s Stock Exchange (TSE) from 2003 to 2008 (450 firm-years) was examined. The results of this study show that in growth and decline stages, the explanatory power of risk measures is significantly higher than performance measures and in mature stage, the opposite is true.

Numerous studies have been conducted to verify whether, and under what conditions, Altman's Z-Score model can also be applied to unlisted, non-US companies. The response of numerous studies confirms the substantial validity of this algorithm. However, in Italy, the legislator, in launching the new Business Crisis Code in 2019, in adherence to an important European recommendation, did not adopt the aforementioned model but approved a different one. In order to find a justification for this choice, the present work intends to test the effectiveness of the warning indices that will be adopted in Italy by comparing them with the Altman predictive model in the Z'' Score version. To this end, the two models were applied to the balance sheets of 789 Italian firms that went bankrupt in the period 2016-2018 and, at the same time, to a control sample, equal in number and composition, of non-bankrupt firms. The results of this analysis produced two distinct findings. The Italian method proved to be less effective in predicting a crisis than the Z'' score. but more effective in determining whether a firm is truly healthy. This evidence is useful to confirm once again the effectiveness of the Z'' Score in a non-American context but also, and above all, to provide suggestions to the Italian legislator so that it can refine the predictive model currently in force.

Recesja gospodarcza z początku lat dziewięćdziesiątych spowodowała, że ważnym zagadnieniem stało się poszukiwanie sposobów wsparcia obszarów zagrożonych recesją gospodarczą i rosnącym bezrobociem. Możliwości takie dawała idea, sprawdzona na Zachodzie, jaką było powoływanie specjalnych stref ekonomicznych, na terenie których inwestujące przedsiębiorstwa mogą liczyć na ulgi i przywileje w zamian za budowę zakładów i tworzenie nowych miejsc pracy. Wzorcem w tym zakresie stała się specjalna strefa ekonomiczna w Shaanon, w Irlandii, która przed wejściem do Unii Europejskiej borykała się z podobnymi jak Polska problemami. Należy nadmienić, iż Shaanon było kiedyś lotniskiem obsługującym ruch atlantycki. Po wprowadzeniu odrzutowców, które nie musiały lądować w celu uzupełnienia paliwa na dalszą drogę, Shaanon przestało spełniać swoją funkcję. Perspektywą była utrata pracy przez kilka tysięcy ludzi oraz zmarnowanie całej infrastruktury tworzonej przez wiele lat. Powstał więc pomysł, aby stworzyć tu sieć sklepów wolnocłowych. W 1959 r. powołano w tym celu strefę ekonomiczną, na terenie której umożliwiano podejmowanie działalności produkcyjnej firmom prywatnym i stwarzano warunki dla przyciągania zagranicznych inwestorów. Dla podniesienia atrakcyjności strefy uproszczono przepisy zakładania nowych firm, zniesiono podatki i zwolniono z opłat celnych wszystkie importowane i eksportowane towary oraz materiały do produkcji na eksport. W efekcie tych działań w 1962 r. liczba nowych miejsc pracy przekroczyła liczbę wcześniej utraconych stanowisk, a trzy lata później ze strefy pochodziło 30% irlandzkiego eksportu. Efekty były więc stosunkowo szybkie i dobrze widoczne (Polskie Specjalne Strefy..., 2000, s. 30).

Objective - COVID – 19 has created unique and very profound challenges for almost all listed firms in Sri Lanka. The purpose of the study is to examine the influence of corporate governance practices on the financial distress status of listed companies in the consumer services sector in Sri Lanka. Methodology/Technique – To assess the level of corporate governance, the current study constructs six dimensions of corporate governance, such as board size, board composition, CEO duality, board meeting, director ownership, and audit committee size. The Altman Z-score is used as a proxy for financial distress and measures it inversely. The bigger the Z-score indicates the smaller the risk of financial distress. Using 108 individual observations of consumer services firms listed on the Colombo Stock Exchange for the period of 2019 to 2021 and employing the fixed effects model, the effect of corporate governance practices on financial distress is evaluated. Findings - The results from panel data regression analysis reveal that firms having a large number of directors on the board have a low likelihood of financial distress of listed consumer services companies in Sri Lanka. Furthermore, when a chief executive officer serves as the chairman of the board at a company, the more likely it is that the company will experience financial distress. The current study also provides evidence that firm-specific characteristics, such as firm size, leverage, and profitability, could be useful in determining the likelihood of financial distress. Novelty - This study extends the existing literature by investigating the association between corporate governance practices and financial distress in listed companies in the emerging markets during the period of the COVID 19 pandemic. Type of Paper: Empirical. JEL Classification: G30, G34 Keywords: Board size, CEO duality, corporate governance, financial distress Reference to this paper should be referred to as follows: Balagobei, S; Keerthana, G. (2022). Corporate Governance and Financial Distress: Empirical Evidence from listed Consumer Services Firms in Sri Lanka, Acc. Fin. Review, 7(1), 39 – 50. https://doi.org/10.35609/afr.2022.7.1(1)

Elephantoid cheek teeth from the late Early and Middle Miocene of Europe frequently display mixtures of bunodont and zygodont features, making their taxonomical attributions difficult and subjective. Today, these teeth with ?intermediate? morphologies are attributed either to the mammutid species Zygolophodon turicensis, or to the gomphothere genus Gomphotherium - as a variation of G. angustidens or as a separate species G. subtapiroideum. This paper presents one such specimen, a fragmented lower third molar which originated from Miocene sandstones within the Krusevac Basin (possibly from the village of Bela Voda) in Central Serbia. We described the fossil and examined its metric properties in comparative context. Furthermore, we applied the semiquantitative method of WANG et al. (2016) in order to reduce subjectivity in our assessment of the degree of specimen?s zygodonty. Our results suggested that the specimen resembles Z. turicensis more closely than either G. angustidens and G. subtapiroideum, both in terms of the metrics and the degree of zygodonty. However, we were not able to make a firm taxonomical attribution, due to the fact that the specimen represents an isolated and incomplete fossil.

AbstractWe find indications for diffuse HI gas at substantial z heights in our Galaxy, with a velocity dispersion of 60 km s−1 and a vertical projected column density of 1.41019 cm−2. This pervasive component of the emission spectrum could be identified in the Leiden/Dwingeloo 21 cm Survey (LDS) after increasing the accuracy further by correcting the observations for reflections from ground. Assuming hydrostatic equilibrium an exponential scale height of 4.4 kpc for the observed diffuse high-dispersion Hi component is deduced. This differs from the scale height of lkpc derived by Lockman & Gehman (1991), which corresponds to a velocity dispersion of 34kms−1, based on an analysis of the the Bell Laboratories HI Survey (BLS). A comparison of BLS and LDS data explains the differences in the derived model parameters in terms of baseline uncertainties at a level of ≈ 30 mK. We find additional indications for baseline uncertainties in the BLS data. Concerning the LDS we cannot, however, exclude that this survey may also be affected by baseline uncertainties. Receiver bandpass and stray-radiation effects need a more thorough analysis before drawing firm conclusions.

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.

This study seeks to investigate whether the cost of goods sold (COGS) behaves asymmetric to change in sales, and examines the effect of financial risk on asymmetric cost behavior of COGS in the Egyptian manufacturing firms. The financial data of this study were collected from the published annual reports for a sample of 65 Egyptian listed manufacturing firms during the period (2006-2015) with total observations 530 firm-year. The analysis of this paper is based on Anderson et al.’s (2003) cost stickiness model. The findings indicate that the COGS is sticky to change in sales, it rises more when sales increase than when it falls for equivalent sales decrease and the degree of cost stickiness increases with a firm’s financial risk. This study is the first attempt to examine the direct effect of financial risk on the COGS behavior using Altman Z-score model as a proxy for financial risk, which may affect the accuracy of the results. By focusing on this proxy, the study identifies a significant relationship, which was not adequately addressed in previous studies. Therefore, this study extends the cost behavior literature by examining the impact of financial risk on managers' decisions to amend the resources.

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.

Zhang, S. X., Wang, H. B., Zhang, H., Liu, H. F., Zhou, Z. F., Zhang, J. T. and Gao, L. 2014. Pilot laparoscopic ileal cannulation in pigs. Can. J. Anim. Sci. 94: 371–377. Pilot laparoscopic ileal cannulation was performed in eight anesthetized pigs (40.5±1.9 kg) positioned in dorsal recumbency using three portals in the abdomen. The T-shaped ileal cannulation site was located 15 cm anterior to the ileocecal valve on the antimesenteric section of the ileum. A transabdominal suspension suture was placed approximately 3 cm caudal to the ileal cannulation site. A purse-string suture was placed first around the insertion site, and a stab incision was made in the middle of the purse-string suture. The T-shaped cannula was inserted into the ileal lumen through the stab incision, and the purse-string suture was tightened. The T-shaped ileal cannula was pulled out of the abdominal cavity through the exit wound located 3–5 cm lateral and 10–12 cm caudal to the right or left side of the umbilicus. The transabdominal suspension suture was then removed. The T-shaped cannula was secured to the skin with a finger-trap suture. Surgical time and complications were recorded. Repeat laparoscopy was performed 35 d later. No major intraoperative or postoperative complications were encountered. The ileal contents were collected easily. On repeat laparoscopy, firm adhesion between the ileum and the abdominal wall was observed in all pigs, and there was no evidence of digesta leakage or consequential peritonitis.

У статті здійснено диференціацію понять «вербальна агресія» – «вербальне насильство», які дотепер розглядалися синонімічно не лише філософами мови, а й мовознавцями. Виділено спектр функцій вербальної агресії від комунікативної інтенції «образа, приниження» до жартівливого, лаудативного вживання (фіктивна вербальна агресія). Висунуто гіпотезу про комплексність комунікативних інтенцій, які лежать в основі вербальноагресивних актів і вирішальну роль катартичної функції. Результати дослідження підтвердили нашу гіпотезу про комплексний характер вербальної агресії, який виявляється в поліфункціональності і домінуванні катартичної функції. Емпіричну основу творять усні і письмові опитування мешканців м. Відень (Австрія). Загалом опитано 386 осіб різного віку, соціального стану і в однаковій кількості представників обох статей. Література References Aman, R. (1972). Psychologisch-sprachliche Einleitung in das Schimpfen. In: Bayrisch-Österreichisches Schimpfwörterbuch, (S. 153-188). R. Aman (Hg.). München: Süddeutscher Verlag. Bach, G. R., Goldberg, H. (1981). Keine Angst vor Aggression. Die Kunst der Selbstbehauptung. FaM: Fischer. Biffar, R. (1994). Verbale Aggressionsstrategien. Analyse, Systematik, Anwendung. Aachen: Shaker. Burgen, S. (1998). Bloody hell, verdammt noch mal! Eine europäische Schimpfkunde. München: Dt. Taschenbuch. Butler, J. (2006). Haß spricht. Zur Politik des Performativen. FaM: Suhrkamp. Cherubim, D. (1991). Sprache und Aggression. Krieg im Alltag – Alltag und Krieg. Loccumer Protokolle, 58, 11-35. Devkin, V. D. (1996). Der russische Tabuwortschatz. Leipzig: Langenscheidt Enzyklopädie. Ehalt, Ch. (2015). Vorwort. In: Schmäh als ästhetische Strategie der Wiener Avantgarde, (S. 7-10). Suchy, I., Krejci, H. (Hg.).Weitra: Bibliothek der Provinz. Ermen, I. (1996). Fluch – Abwehr – Beschimpfung. Pragmatik der formelhaften Aggression im Serbokroatischen. FaM u.a.: Peter Lang. Faust, M. (1970). Metaphorische Schimpfwörter. Indogermanische Forschungen, 74, 57-47. Fiehler, R. (1990). Kommunikation und Emotion. Berlin u.a.: Walter de Gruyter. Freud, S. (1994). Der Humor. In: S. Freud Studienausgabe Bd. IV, (S. 275-282). A. Mitscherlich, J. Strachey, A. Richards (Hg.). FaM: Fischer. Gauger, H-M. (2012). Das Feuchte und das Schmutzige. Kleine Linguistik der vulgären Sprache. München: Beck. Graber, H. G. (1931). Zur Psychoanalyse des Fluchens. Psychoanalytische Bewegung, 3, 57-68. Havryliv, O. (2009). Verbale Aggression. Formen und Funktionen am Beispiel des Wienerischen. FaM, Wien u.a.: Peter Lang. Herrmann, S. K., Krämer, S., Kuch, H. (Hg.). (2007). Verletzende Worte. Die Grammatik sprachlicher Missachtung. Bielefeld: Transcript. Hess-Lüttich, E.W.B. (2008). HimmelHerrgottSakrament! Gopfridstutz! und Sacklzement! Vom Fluchen und Schimpfen – Malediktologische Beobachtungen. Kodikas/Code. An International Journal of Semiotics, 31(3-4), 327-337. Holzinger, H. (1984). Beschimpfungen im heutigen Französisch. Pragmatische, syntaktische und semantische Aspekte. Ph.D. Dissertation: Universität Salzburg. Kiener, F. (1983). Das Wort als Waffe. Zur Psychologie der verbalen Aggression. Göttingen: Vandenhoek & Ruprecht. Kotthoff, H., Jashari, S., Klingenberg, D. (2013). Komik (in) der Migrationsgesellschaft. Konstanz und München: UVK Verlagsgesellschaft. Krämer, S. (Hg.) (2010). Gewalt in der Sprache. Rhetoriken verletzenden Sprechens. München: Wilhelm Fink. Liebsch, B. (2007). Subtile Gewalt. Weilerswirt: Velbrück Wiss. Lötscher, A. (1980). Lappi, Lööli, blööde Siech! Schimpfen und Fluchen im Schweizerdeutschen. Frauenfeld: Huber. Mokienko, V., Walter, H. (1999). Lexikographische Probleme eines mehrsprachigen Schimpfwörterbuchs. Anzeiger für slawische Philologie, XXVI, 199-210. Opelt, I. (1965). Die lateinischen Schimpfwörter und verwandte sprachliche Erscheinungen. Heidelberg: Winter. Rehbock, H. (1987). Konfliktaustragung in Wort und Spiel. Analyse eines Streitgesprächs von Grundschulkindern. In: Konflikte in Gesprächen, (S. 176- 238). G. Schank, J. Schwitalla (Hg.). Tübingen: Gunter Narr. Schumann, H. B. (1990). Sprecherabsicht: Beschimpfung. Zeitschrift für Phonetik, Sprachwissenschaft und Kommunikationsforschung, 43, 259-281. Schwarz-Friesel, M. (2013). Sprache und Emotion. Tübingen und Basel: Francke. Searle, J. R. (1971). Sprechakte. Ein sprachphilosophischer Essay. FaM.: Suhrkamp. Sornig, K. (1975). Beschimpfungen. Grazer Linguistische Studien, 1, 150- 170. Українська мова без табу. Словник нецензурої лексики та її відповідників. К: Критика, 2008. Wierzbicka, A. (1973). Problems of expression: Their place in the semantic theory. In: Recherches sur les sestemes Signifiants. Symposium de Varsovie 1968, (S. 145-164). The Hague: Mouton. Жельвис В. И. Поле брани: cквернословие как социальная проблема в языках и культурах мира. М: Ладомир, 1997. References (translated and transliterated) Aman, R. (1972). Psychologisch-sprachliche Einleitung in das Schimpfen. In: Bayrisch-Österreichisches Schimpfwörterbuch, (S. 153-188). R. Aman (Hg.). München: Süddeutscher Verlag. Bach, G. R., Goldberg, H. (1981). Keine Angst vor Aggression. Die Kunst der Selbstbehauptung. FaM: Fischer. Biffar, R. (1994). Verbale Aggressionsstrategien. Analyse, Systematik, Anwendung. Aachen: Shaker. Burgen, S. (1998). Bloody hell, verdammt noch mal! Eine europäische Schimpfkunde. München: Dt. Taschenbuch. Butler, J. (2006). Haß spricht. Zur Politik des Performativen. FaM: Suhrkamp. Cherubim, D. (1991). Sprache und Aggression. Krieg im Alltag – Alltag und Krieg. Loccumer Protokolle, 58, 11-35. Devkin, V. D. (1996). Der russische Tabuwortschatz. Leipzig: Langenscheidt Enzyklopädie. Ehalt, Ch. (2015). Vorwort. In: Schmäh als ästhetische Strategie der Wiener Avantgarde, (S. 7-10). Suchy, I., Krejci, H. (Hg.).Weitra: Bibliothek der Provinz. Ermen, I. (1996). Fluch – Abwehr – Beschimpfung. Pragmatik der formelhaften Aggression im Serbokroatischen. FaM u.a.: Peter Lang. Faust, M. (1970). Metaphorische Schimpfwörter. Indogermanische Forschungen, 74, 57-47. Fiehler, R. (1990). Kommunikation und Emotion. Berlin u.a.: Walter de Gruyter. Freud, S. (1994). Der Humor. In: S. Freud Studienausgabe Bd. IV, (S. 275-282). A. Mitscherlich, J. Strachey, A. Richards (Hg.). FaM: Fischer. Gauger, H-M. (2012). Das Feuchte und das Schmutzige. Kleine Linguistik der vulgären Sprache. München: Beck. Graber, H. G. (1931). Zur Psychoanalyse des Fluchens. Psychoanalytische Bewegung, 3, 57-68. Havryliv, O. (2009). Verbale Aggression. Formen und Funktionen am Beispiel des Wienerischen. FaM, Wien u.a.: Peter Lang. Herrmann, S. K., Krämer, S., Kuch, H. (Hg.). (2007). Verletzende Worte. Die Grammatik sprachlicher Missachtung. Bielefeld: Transcript. Hess-Lüttich, E.W.B. (2008). HimmelHerrgottSakrament! Gopfridstutz! und Sacklzement! Vom Fluchen und Schimpfen – Malediktologische Beobachtungen. Kodikas/Code. An International Journal of Semiotics, 31(3-4), 327-337. Holzinger, H. (1984). Beschimpfungen im heutigen Französisch. Pragmatische, syntaktische und semantische Aspekte. Ph.D. Dissertation: Universität Salzburg. Kiener, F. (1983). Das Wort als Waffe. Zur Psychologie der verbalen Aggression. Göttingen: Vandenhoek & Ruprecht. Kotthoff, H., Jashari, S., Klingenberg, D. (2013). Komik (in) der Migrationsgesellschaft. Konstanz und München: UVK Verlagsgesellschaft. Krämer, S. (Hg.) (2010). Gewalt in der Sprache. Rhetoriken verletzenden Sprechens. München: Wilhelm Fink. Liebsch, B. (2007). Subtile Gewalt. Weilerswirt: Velbrück Wiss. Lötscher, A. (1980). Lappi, Lööli, blööde Siech! Schimpfen und Fluchen im Schweizerdeutschen. Frauenfeld: Huber. Mokienko, V., Walter, H. (1999). Lexikographische Probleme eines mehrsprachigen Schimpfwörterbuchs. Anzeiger für slawische Philologie, XXVI, 199-210. Opelt, I. (1965). Die lateinischen Schimpfwörter und verwandte sprachliche Erscheinungen. Heidelberg: Winter. Rehbock, H. (1987). Konfliktaustragung in Wort und Spiel. Analyse eines Streitgesprächs von Grundschulkindern. In: Konflikte in Gesprächen, (S. 176- 238). G. Schank, J. Schwitalla (Hg.). Tübingen: Gunter Narr. Schumann, H. B. (1990). Sprecherabsicht: Beschimpfung. Zeitschrift für Phonetik, Sprachwissenschaft und Kommunikationsforschung, 43, 259-281. Schwarz-Friesel, M. (2013). Sprache und Emotion. Tübingen und Basel: Francke. Searle, J. R. (1971). Sprechakte. Ein sprachphilosophischer Essay. FaM.: Suhrkamp. Sornig, K. (1975). Beschimpfungen. Grazer Linguistische Studien, 1, 150- 170. Stavyc´ka, L. (2008). Ukraїns´ka mova bez tabu. Slovnyk necensurnoї leksyky ta її vidpovidnykiv [Ukrainian language without taboo. Dictionary of abusive vocabulary and its correspondence]. Kyiv: Klassyka. Wierzbicka, A. (1973). Problems of expression: Their place in the semantic theory. In: Recherches sur les sestemes Signifiants. Symposium de Varsovie 1968, (S. 145-164). The Hague: Mouton. Zhelvis, V.I. (1997). Pole brani: skvernosloviye kak socialnaya problema v yasykax i kulturax mira [Field of Battle: Foul Language as a Social Problem in the Languages and Cultures of the World]. Moscow: Ladomir. Джерела Галкіна Є. У Кремлі не збираються доходити до Києва і Львова. Високий замок, 19. 02. – 25.02.15,6. Ерофеев В. Русский апокалипсис. Retrieved from: Broyallib.ru/book/erofeev_viktor/ russkiy_apokalipsis html (12.02.2014). Hessel, S. Empört euch! Retrieved from: http://jerome-segal.de/empoert_euch.pdf (27.02.2015). Лагерлеф С. Чудесна мандрівка Нільса Гольгерсона з дикими гусьми / C. Лагерлеф. К: Веселка, 1991. Лі Г. Вбити пересмішника / Г. Лі. К: Компанія Осма, 2015. Майже половина українців вживає ненормативну лексику. Retrieved from http://life.pravda.com.ua/society/2013/09/25/139569/ (29.05.2013). Путін хуйло. Retrieved from: https://uk.wikipedia.org/wiki/Путін_— _хуйло! (15.06.2016). Sources (translated and transliterated) Galkina, J. U Kremli ne zbyrayutsia doхodyty do Kyiva i Lvova [The Kreml is not going to go to Kyiv or Lviv]. Vysokyj zamok, 19. 02. – 25.02.15,6. Yerofeyev, V. Russkij apokalipsis [The Russian Apocalypse]. Retrieved from: Broyallib.ru/book/ erofeev_viktor/russkiy_apokalipsis html (12.02.2014). Lagerlöf, S. (1991). Chudesna mandrivka Nilsa Holhersona z dykymy hus´my [The Wonderful Adventures of Nils]. Kyiv: Veselka. Lee, H. (2015). Vbyty Peresmishnyka [To Kill a Mockingbird]. Kyiv: Kompania Osma. Mayzhe polovyna ukraїnciv vzhyvaye nenormatyvnu leksyku [Almost half of Ukrainians use abusive vocabulary]. Retrieved from http://life.pravda.com.ua/society/2013/09/25/139569/ (29.05.2013). Putin Xuylo [Putin is Asshole]. Retrieved from: https://uk.wikipedia.org/wiki/Путін_– _хуйло! (15.06.2016).

ABSTRAK Penelitian ini bertujuan untuk mengetahui hubungan antara variabel volume pembiayaan, ROA, DPK, NPF, biaya overhead, inflasi, dan BI7DRR dengan tingkat margin murabahah pada bank umum syariah di Indonesia. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan metode analisis meta. Penelitian ini menggunakan sembilan belas artikel sampel yang bersumber pada Google Scholar dan Sinta Journal dengan renang waktu selama 6 tahun (2016–2021). Temuan pada penelitian menunjukkan bahwa volume pembiayaan, ROA, DPK, NPF, dan inflasi memiliki pengaruh yang signifikan terhadap tingkat margin murabahah, sedangkan biaya overhead dan BI7DRR tidak berpengaruh signifikan terhadap tingkat margin murabahah. Penelitian ini memberikan implikasi bahwa Bank Syariah harus memperhatikan volume pembiayaan, ROA, DPK, NPF, dan inflasi dalam menentukan tingkat margin dalam pembiayaan murabahah sehingga profitabilitas pada Bank Syariah lebih baik lagi. Kata Kunci: Tingkat Margin Murabahah, Bank Umum Syariah, Analisis Meta, Indonesia. ABSTRACT This study aims to determine the relationship between the variables of financing volume, ROA, TPF, NPF, overhead costs, inflation, and BI7DRR with the level of murabahah margins in Islamic commercial banks in Indonesia. The approach used in this study is a quantitative approach with a meta-analysis method. This study uses nineteen sample articles sourced from Google Scholar and Sinta Journal with time swimming for 6 years (2016 – 2021). The findings in this study indicate that financing volume, ROA, TPF, NPF, and inflation have a significant effect on the level of murabahah margins, while overhead costs and BI7DRR have no significant effect on the level of murabahah margins. This study implies that Islamic banks must pay attention to the volume of financing, ROA, TPF, NPF, and inflation in determining the level of margin in murabahah financing so that the profitability of Islamic banks is even better. Keywords: Murabahah Margin Rate, Islamic Commercial Banks, Meta-Analysis, Indonesia. DAFTAR PUSTAKA Agustina, R. P., & Suprayogi, N. (2018). Faktor-faktor yang mempengaruhi profitabilitas perbankan syariah di Indonesia dan Malaysia (Meta-Analisis penelitian di Indonesia dan Malaysia 2010-2016). Jurnal Ekonomi Syariah Teori Dan Terapan, 5(7), 574–589. https://doi.org/10.20473/vol5iss20187pp576-591 Andriyana, E., & Kusumaningtias, R. (2019). Pengaruh cost of loanable fund, overhead cost dan risk factor terhadap margin murabahah pada bank umum syariah di Indonesia (Periode 20013 - 2017). Jurnal Akuntansi AKUNESA, 8(1). 1-9. Asri, A. R. (2020), Pengaruh financing to deposit ratio (FDR), return on asset (ROA), tingkat suku bunga bank indonesia (BI Rate) dan inflasi terhadap margin murabahah pada perbankan syariah di indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 8(2). 1-19. Ayufianti, N., & Suprayogi, N. (2020). Meta-analisis: Variabel-variabel yang mempengaruhi tingkat bagi hasil deposito mudharabah (Studi pada bank umum syariah di Indonesia). Jurnal Ekonomi Syariah Teori dan Terapan, 7(4), 646-658. https://doi.org/10.20473/vol7iss20204pp646-658 Ekawati, K., & Shofawati, A. (2019). Faktor-faktor yang mempengaruhi tingkat margin murabahah pada industri perbankan syariah periode 2012-2017. Jurnal Ekonomi dan Bisnis Islam, 5(1), 50-67. https://doi.org/10.20473/jebis.v5i1.10901 Hamida, K. N. (2017). Analisis pengaruh BI rate dan inflasi terhadap pendapatan margin murabahah dengan non-performing financing sebagai variabel intervening (Studi kasus pada bank umum syariah tahun 2011-2015). Skripsi tidak dipublikasikan. Malang: Universitas Islam Negeri Maulana Malik Ibrahim Malang. Imamah, N. (2021). Pengaruh tingkat suku bunga bank Indonesia terhadap pendapatan margin murabahah pada bank umum syariah di Indonesia periode 2017-2018. Mabny: Journal of Sharia Management and Business, 1(1), 49-70. https://doi.org/10.19105/mabny.v1i01.4632 Lyons, L. C. (2003). Meta-analysis: Methods of accumulating results across research domains. 1–17. Retrieved from http://www.lyonsmorris.com/MetaA/macalc/MApaper.pdf Lubis, L. V. M., Harahap, Z., Riana, Z., Rahayu, S., Effendi, S., & Agustami, E. (2021). Pengaruh biaya operasional (BOPO), bagi hasil dana pihak ketiga (DPK), dan cash ratio terhadap margin murabahah pada bank umum syariah. JRAM: Jurnal Riset Akuntansi Multiparadigma, 8(1), 67-76. https://doi.org/10.30743/akutansi.v8i1.4067 Mauluddi, H. (2020). Pengaruh biaya operasional, dana pihak ketiga dan non-performing financing terhadap tingkat margin pembiayaan murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi Syariah, 5(2), 16-30. https://doi.org/10.37058/jes.v5i2.2190 Musaroh, M., Margasari, N., Laili, N. N., & Pratama, M. R. G. G. (2020). The determinants of murabaha margin income in Islamic banking companies in Indonesia, Diponegoro International Journal of Business, 3(2), 123-130. https://doi.org/10.14710/dijb.3.2.2020.123-130 Mustikawati, Y., & Fikri, A. M. (2020). Pengaruh dana pihak ketiga, biaya operasional, BI rate, dan inflasi pada pendapatan margin murabahah. JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan, 5(1), 121-139. https://doi.org/10.52490/jeskape.v5i1.1189 Nisa, A., Irawati, D., & Prasaja, M. (2020). The effect of third-party fund and financing to deposit ratio on murabahah margin in Islamic banks period 2014-2018. 1st Annual Conference on Ihtifaz: Islamic Economics, Finance, and Banking, 1-13. Nisa, A. (2020). Analysis factors affect of murabahah margin in sharia commercial banks in Indonesia. Jurnal Iqtisaduna, 1(1), 53. https://doi.org/10.24252/iqtisaduna.v1i1.15850 Purwanto, P., & Ratna, S. (2018). Analysis of determinant factors toward margin murabahah of Indonesia Islamic banks. Journal of Business Studies and Mangement Review, 1(2), 45-51. https://doi.org/10.22437/jbsmr.v1i2.5349 Ramadhani, E., & Wardana G. K. (2021). Pengaruh inflasi, BI 7-day repo rate dan nilai tukar terhadap margin murabahah perbankan syariah. Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 6(3), 676-690. http://dx.doi.org/10.30651/jms.v6i3.9755 Rahma, Y. (2016). Faktor-faktor yang mempengaruhi margin murabahah bank syariah di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(1), 43-54. https://doi.org/10.15408/akt.v9i1.3584 Rosa, S. S., & Kusumawaty, M. (2021). Pengaruh pembiayaan murabahah dan suku bunga BI terhadap pendapatan margin murabahah perbankan syariah (Studi pada BUS di Indonesia). Jurnal Akuntanika, 5(1), 94-103. Schmidt, F. L., & Hunter, J. E. (1999). Theory testing and measurement error. Intelligence, 27(3), 183–198. https://doi.org/10.1016/S0160-2896(99)00024-0 Sumarna, C. (2018). Analisis pengaruh BI rate, nilai tukar, inflasi dan capital adequacy ratio (CAR) terhadap tingkat margin pembiayaan murabahah di bank umum syariah. Skripsi tidak dipublikasikan. Jakarta: Universitas Islam Negeri Syarif Hidayatullah. Siddiqui, S. S. (2015). The association between corporate governance and firm performance - A meta-analysis. International Journal of Accounting and Information Management, 23(3), 218–237. https://doi.org/10.1108/IJAIM-04- 2014-0023 Singh, H. P., Kumar, S., & Colombage, S. (2017). Working capital management and firm profitability: A meta-analysis. Qualitative Research in Financial Markets, 9(1), 34-47. https://doi.org/10.1108/QRFM-06-2016-0018 Wahyuni, A., Mulyany, R., & Zuhri, Z. (2021). What determines murabahah margin income? Evidence from Islamic commercial banks in Indonesia. Advances in Business Research International Journal, 7(1), 22-32. https://doi.org/10.24191/abrij.v7i1.11996 Yulianto, A., Nurdin, A. A., & Mayasari, I. (2021). Faktor yang memengaruhi pendapatan margin murabahah pada bank umum syariah dan unit usaha syariah. Journal of Applied Islamic Economics and Finance, 1(2), 398-411. https://doi.org/10.35313/jaief.v1i2.2473 Zulpahmi, Z., & Rizqiana, E. (2018). Pengaruh biaya operasional, dana pihak ketiga (DPK), dan non peforming financing (NPF) terhadap margin murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 4(2), 81-86. https://doi.org/10.20885/jeki.vol4.iss2.art4

ABSTRAKTujuan dari penelitian ini yaitu meneliti pengaruh kebijakan dividen, volume perdagangan, volatilitas laba, ukuran perusahaan dan tingkat hutang terhadap volatilitas harga saham di emiten yang terdaftar di JII dari tahun 2015 sampai 2019. Adapun manfaat dari penelitian ini dalam eksistensi pasar finansial secara global karena dapat mengukur tingkat risiko. Penelitian ini dibantu dengan alat analisis Eviews 10. Regresi data panel dipilih dalam penelitian ini. Hasil penelitian membuktikan bahwa secara individual dividend payout ratio, volume perdagangan dan volatilitas laba secara positif memiliki pengaruh yang signifikan, ukuran perusahaan secara negatif memiliki pengaruh signifikan, dan tingkat hutang tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Secara simultan, variabel dividend payout ratio, volume perdagangan, ukuran perusahaan, volatilitas laba, dan tingkat hutang signifikan berpengaruh terhadap volatilitas harga saham. Kata Kunci: Volatilitas harga saham, emiten syariah, regresi data panel. ABSTRACTThe purpose of this study is to examine the effect of dividend policy, trading volume, earnings volatility, company size and level of debt on stock price volatility in issuers listed in JII from 2015 to 2019. The benefits of this research are in the existence of global financial markets because it can measure the level of risk. This research is assisted by the analysis tool Eviews 10. Panel data regression. selected in this study. The results showed that partially the dividend payout ratio, trading volume and earnings volatility had a positive and significant effect, company size had a negative and significant effect, and the level of debt had no significant effect on stock price volatility. Simultaneously, the variable dividend payout ratio, trading volume, company size, earnings volatility, and level of debt have a significant effect on stock price volatility. Keywords: Stock price volatility, sharia company, panel data regression. DAFTAR PUSTAKABawono, A., & Shina, A. F. I. (2018). Ekonometrika terapan untuk ekonomi dan bisnis Islam aplikasi dengan Eviews. Salatiga: Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Salatiga Press.Brigham, E. F., & Houston, J. F. (2011). Dasar-dasar manajemen keuangan, buku kedua. Jakarta: Salemba Empat.Camilleri, S. J., Grima, L., & Grima, S. (2019). The effect of dividend policy on share price volatility: an analysis of Mediterranean banks’ stocks. Managerial Finance, 45(2), 348–364. https://doi.org/10.1108/MF-11-2017-0451Dewi, S., & Paramita, R. A. S. (2019). Pengaruh kebijakan dividen, volume perdagangan, earning volatility, leverage, dan firm size terhadap volatilitas harga saham perusahaan LQ45. Jurnal Ilmu Manajemen, 7(3), 761–771.Fakhruddin, H. M. (2008). Istilah pasar modal A-Z. Jakarta: Elex Media Komputindo.Gumanti, T. A. (2013). Kebijakan Dividen (Pertama). 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The photochemical ring opening of cis- and trans-3,4-dimethyl-, 1,3,4-trimethyl-, and 1,2,3,4-tetramethylcyclobutene (1, 3, and 4, respectively) has been investigated in hydrocarbon solution with 193 nm and 214 nm light sources. Ring opening is non-stereospecific in all cases at both wavelengths. The ratio of dienes formed by the formally allowed to formally forbidden pathways in the photolysis of these compounds is highest (ca. 2) for the trimethylcyclobutenes, and approximately 1 for both cis and trans isomers of the di- and tetramethylcyclobutenes with 193 nm excitation. The diene distributions from photolysis of all compounds but cis-3 show slight wavelength dependence. Gas- and solution-phase UV absorption spectra are reported for 3 and 4, and indicate that there are at least three singlet excited states accessible in the 185–230 nm region in these molecules. The π,R(3s) state is the lowest energy state in the gas phase in 3 and 4. The results verify that orbital symmetry factors do not play a role (or a consistent one, at least) in controlling the stereochemistry of the reaction, but they do not allow a firm assignment of the excited state(s) responsible for ring opening. Direct photolysis of these compounds also results in fragmentation to yield Z-2-butene (from cis-3 and 4) or E-2-butene (from trans-3 and 4) in addition to propyne or 2-butyne. The 2-butenes are formed with greater than 90% stereospecificity in all cases. The structures of the four 3-methyl-2,4-hexadiene isomers obtained from photolysis of 3 have been assigned on the basis of 1H NMR spectroscopy and the results of thermolysis of the two cyclobutene isomers. Keywords: cyclobutene, photolysis, Rydberg, orbital symmetry, far-UV, solution phase, UV spectra.

ABSTRACT Aim and objective The present report describes an atypical presentation of a lacrimal gland mass in a young male patient. Symptomatology favored a benign mass that was proven to be malignant on histopathology. Background Adenoid cystic carcinoma is the most common epithelial malignancy of the lacrimal gland. The usual presentation of adenoid cystic carcinoma is in either sex at about an average 40 years of age with range from 6 to 79 years. The patient usually complains of a superotemporal orbital mass with rapid progression usually within a year. Uncommonly, these masses may present with longer history as is described in present case report. Case description A 17-year-old male patient of Indian origin presented with a mass in the superotemporal part of the right orbit for the last 5 years and 6 months. A firm and smooth orbital mass, approximately 20 mm × 15 mm, was present in superotemporal orbit that was nontender and nonpulsatile. A clinical diagnosis of lacrimal gland pleomorphic adenoma was strongly suggested by the clinical as well as radiological features. The orbital mass was excised en bloc by a right transseptal anterior orbitotomy. Histopathological examination of the excised mass revealed features characteristic of lacrimal gland adenoid cystic carcinoma. Conclusion Lacrimal gland adenoid cystic carcinoma can simulate pleomorphic adenoma and can present with history over 5 years. Hence, it should always be kept as a clinical possibility in patients with the painless superotemporal orbital mass and early excision of such orbital masses for appropriate diagnosis and management is vital. Clinical significance The duration of 5½ years at presentation in well-localized lacrimal gland adenoid cystic carcinoma is the longest period ever reported. The present article recommends keeping the differential diagnosis of adenoid cystic carcinoma in all patients with the clinically benign superotemporal orbital mass. How to cite this article Gupta P, Kaur S, Zadeng Z, et al. An Unusual Lacrimal Gland Mass. Clin Rhinol An Int J 2019;12(2 and 3):49–51.

ABSTRACT Past Suzaku, XMM–Newton, and NuSTAR observations of the nearby (z = 0.03233) bright Seyfert 2 galaxy MCG-03-58-007 revealed the presence of two deep and blue-shifted iron K-shell absorption line profiles. These could be explained with the presence of two phases of a highly ionized, high column density accretion disc wind outflowing with vout1 ∼ −0.1c and vout2 ∼ −0.2c. Here we present two new observations of MCG-03-58-007: one was carried out in 2016 with Chandra and one in 2018 with Swift. Both caught MCG-03-58-007 in a brighter state ($F_{{\mathrm{2}-10\, keV}} \sim 4 \times 10^{-12}$ erg cm−2 s−1) confirming the presence of the fast disc wind. The multi-epoch observations of MCG-03-58-007 covering the period from 2010 to 2018 were then analysed. These data show that the lower velocity component outflowing with vout1 ∼ −0.072 ± 0.002c is persistent and detected in all the observations, although it is variable in column density in the range NH ∼ 3–8 × 1023 cm−2. In the 2016 Swift observation we detected again the second faster component outflowing with vout2 ∼ −0.2c, with a column density ($N_{\mbox{H}}=7.0^{+5.6}_{-4.1}\times 10^{23}$ cm−2), similar to that seen during the Suzaku observation. However during the Chandra observation 2 yr earlier, this zone was not present (NH < 1.5 × 1023 cm−2), suggesting that this faster zone is intermittent. Overall the multi-epochs observations show that the disc wind in MCG-03-58-007 is not only powerful, but also extremely variable, hence placing MCG-03-58-007 among unique disc winds such as the one seen in the famous QSO PDS456. One of the main results of this investigation is the consideration that these winds could be extremely variable, sometime appearing and sometime disappearing; thus to reach solid and firm conclusions about their energetics multiple observations are mandatory.

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. 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Empirical studies proved that good corporate governance had a positive link to the success of an organization. Good in directing and managing organizational processes, structures, and information mean satisfaction guaranteed was given to all stakeholders. Essential factor like working atmosphere may be considered when looking into corporate governance as well as organizational success. However, limited literature focused on the importance of communication climate and its connection to corporate governance and organizational success. Hence, this study looked into the predicting effect of communication climate to perceived corporate governance and organizational success. A total of ninety-eight rank and file employees voluntarily participated in accomplishing three questionnaires such as the Communication Climate Inventory by Costigen & Schiedler; Corporate Governance Survey adapted from Wickramanayake’s Seven Characteristics of Corporate Governance; and Organizational Success Survey adapted from Ilyas & Rafig used to measure communication climate, corporate governance, and organizational success respectively. Results revealed that communication climate was a predictor of perceived corporate governance and organizational success. This implied that the role of supervisors in setting work conditions was essential on how rank and file employees perceived corporate governance and organizational success.ReferencesAbdu Rashid, M., Azman bin Othman, M., Zainudin bin Othman, M., Ain bt Arshad, F. (2015). The influence of work environment on employees job performance: a case study of Administrative staff in a manufacturing industry. 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Abstract During arterial haemostasis, platelets tether to and translocate on disrupted vascular surface via binding of GPIbα to the VWF A1 domain, which triggers activation signals that induce intracellular Ca2+ release and up-regulate integrin αIIbβ3 binding capacity1,2. Inhibition of this signaling pathway or blockade of αIIbβ3 binding has a devastating impact on platelet firm adhesion and aggregate formation1,3,4. We used a newly developed switch biomembrane force probe (BFP) assay to characterize the cooperativity between GPIbα and αIIbβ3 on single-molecular level. VWF-A1 and fibronectin fragment (FNIII7-10) were separately coated on two different probes, enabling controlled presentation of two ligands in separate space and time (Fig. A). Pulling GPIbα by A1 on the first probe with a durable force activated the discoid platelet (Fig. A, upper panel), as revealed by an intracellular calcium flux. Upon switching to the FNIII7-10-bearing bead, the A1-triggered platelet was interrogated for the activity of its surface αIIbβ3 (Fig. A, lower panel). A 25-pN force of >2s duration on a single GPIbα-A1 bond was found to activate αIIbβ3 into an intermediate affinity state, as reflected by a ~30% adhesion frequency with a FNIII7-10 bead, significantly higher than binding to low affinity αIIbβ3 on platelets without A1-triggering but much lower than binding to high affinity αIIbβ3 on platelets pre-incubated with ADP or thrombin (Fig. B), two strong platelet-activating agonists. This submaximal activation agreed with the previous immuno-staining findings2. αIIbβ3 activation and outside-in signaling require the sequential engagement of talin and Gα13 to β3 cytoplasmic tail, respectively5,6. Blocking Gα13-β3 engagement by a synthetic peptide mP6 (gift from Xiaoping Du, UIC)6 had no effect on FNIII7-10 binding of resting and A1-triggered platelets, but significantly suppressed the FNIII7-10 binding of platelets pre-incubated with ADP or thrombin by lowering their adhesion frequencies to a level comparable with A1-triggered platelets (Fig. B). The control peptide mP6Scr showed no effect on the ADP or thrombin stimulated platelets (Fig. B). In addition to binding affinity, bond lifetimes were measured by force-clamp experiment. Platelets with no treatment, A1 triggering and ADP stimulation formed αIIbβ3-FNIII7-10 (Fig. C) and αIIbβ3-fibrinogen (Fig. D) bonds with short, intermediate and long lifetimes, respectively. Interactions with fibrinogen exhibited catch-slip bonds regardless of the αIIbβ3 affinity state. By comparison, only high affinity αIIbβ3 exhibited a catch-slip bond with FNIII7-10 as slip-only bonds were observed for FNIII7-10 interactions with intermediate and low affinity αIIbβ3. These data suggest the existence of three distinct integrin states that correspond to the three affinities and force-dependent bond lifetime patterns, in which the intermediate state was induced by the GPIbα mechanotransduction (Fig. E). Gα13 engagement was not required for the intermediate state, but necessary for the high affinity state (Fig. E). References: 1. Nesbitt, W. S. et al. The Journal of biological chemistry277, 2965-2972, doi:10.1074/jbc.M110070200 (2002). 2. Kasirer-Friede, A. et al. Blood103, 3403-3411, doi:10.1182/blood-2003-10-3664 (2004). 3. Savage, B., Saldivar, E. & Ruggeri, Z. M. Cell84, 289-297 (1996). 4. Warwick, S. N. et al. Nature Medicine15, doi:10.1038/nm.1955 (2009). 5. Gong, H. et al. Science327, 340-343, doi:10.1126/science.1174779 (2010). 6. Shen, B. et al. Nature503, 131-135, doi:10.1038/nature12613 (2013). Figure 1. Figure 1. Disclosures No relevant conflicts of interest to declare.

ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh dari adanya ukuran bank, umur bank, aktivitas sosial, dan probabilitas terhadap pengungkapan informasi inklusi keuangan di sektor perbankan pada bank pembiayaan rakyat syariah di Indonesia baik secara parsial maupun simultan. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode kuantitaif, Aplikasi statistik yang digunakan program Eviews 12. Hasil Penelitian ini menggambarkan dalam parsial bahwa umur BPRS dan CRS memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan, sedangkan dalan ukuran BPRS memiliki pengaruh negative signifikan, kemudian ROA berpengaruh negatif tidak signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia. Namun, secara simultan ukuran BPRS, CRS, umur BPRS dan ROA memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia dalam periode 2016-2020. Adapun keterbatasan objek dalam penelitain hanya 32 dari 163 BPRS yang terdaftar di OJK. Penelitian ini diharapkan dapat menjadi evaluasi ataupun masukkan bagi regulator dan BPRS, jika pengungkapan informasi inklusi keuangan sebaiknya diterapkan secara transparan oleh seluruh BPRS, maka dapat meningkatkan reputasi dan kepercayaan dalan menggunakan layanan BPRS. Kata Kunci: ukuran bank, aktivitas sosial, umur bank, profitabilitas, pengungkapan informasi inklusi keuangan. ABSTRACT The purpose of this study was to determine the effect of the existence of bank size, bank age, social activity, and probability on the disclosure of financial inclusion information in the banking sector at Islamic Rural banks in Indonesia either partially or simultaneously. The model used in this study was panel data regression analysis with quantitative methods, statistical applications used by the author was the Eviews 12 program. The results of this study illustrate in partial terms that the age of IRB and CRS has a significant positive effect on disclosure of financial inclusion information, while the size of the IRB has a significant positive effect on the disclosure of financial inclusion information. significant negative, then ROA has no significant negative effect on the disclosure of financial inclusion information in Islamic Rural Banks in Indonesia. However, simultaneously the size of the IRB, CRS, the age of the IRB and ROA have a significant positive effect on the disclosure of financial inclusion information in Islamic Rural bank in Indonesia in the 2016-2020 period. As for the limitations of the object in the research, only 32 out of 163 IRB are registered with the Financial Service Authority. This research is expected to be an evaluation or input for regulators and IRB, if disclosure of financial inclusion information should be implemented transparently by all IRB, it can increase reputation and trust in using IRB services. Keywords: bank size, social activity, bank age, profitability, disclosure of financial inclusion information. REFERENCES Afrin, S., Haider, M.Z. & Islam, M.S. (2017). Impact of financial inclusion on technical efficiency of paddy farmers in Bangladesh. Agricultural Finance Review, 77(4), 484-505. https://doi.org/10.1108/AFR-06-2016-0058 Ali, M.M., Devi, A., Furqani, H. & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727-747. https://doi.org/10.1108/IMEFM-01-2019-0007 Alm El-Din, M.M., El-Awam, A.M., Ibrahim, F.M. & Hassanein, A. (2022). Voluntary disclosure and complexity of reporting in Egypt: The roles of profitability and earnings management. Journal of Applied Accounting Research, 23(2), 480-508. https://doi.org/10.1108/JAAR-09-2020-0186. Amari, M. & Anis, J. (2021). Exploring the impact of socio-demographic characteristics on financial inclusion: empirical evidence from Tunisia. International Journal of Social Economics, 48(9), 1331-1346. https://doi.org/10.1108/IJSE-08-2020-0527. Ascarya., Rahmawati, S., & Tanjung, H. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil design and determine holistic financial inclusion index for baitul maal wat tamwil. Conference: 2nd International Conference on IPAFEM. Yogyakarta Babajide, A. A., Adegboye, F. B., & Omankhanlen, A. E. (2015). Financial Inclusion and Economic Growth in Nigeria. International Journal of Economics and Financial Issues, 5(3), 629–637. Bose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics, 13(3), 263–281. https://doi.org/10.1016/j.jcae.2017.09.006 Das, S. (2021). Pengungkapan informasi inklusi keuangan: Bukti empiris dari industri perbankan Bangladesh. Jurnal Global Bisnis, Ekonomi dan Manajemen, 11(1), 27-41. Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 642-651. Griselda, I. A., Murhadi, WR., & Utami, M. (2020). Pengaruh tanggung jawab sosial perusahaan terhadap kinerja perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia & Malaysia 2014-2018. Jurnal Kewirausahaan & Bisnis, 1(1), 21-30. Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the role of corporate social responsibility practices of commercial banks in enhancing financial inclusion: A study on banking sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783. Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. International Journal of Cardiology, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002 Jaya, I. G. N. M., & Sunengsih, N. (2009). Kajian analisis regresi dengan data panel. Prosiding Seminar Nasional Penelitian. Universitas Negeri Yogyakarta. Nur, M., & Priantinah, D. (2012). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility di Indonesia (Studi empiris pada perusahaan berkategori high profile yang listing di Bursa Efek Indonesia). Nominal: Barometer Riset Akuntansi dan Manajemen, 1(2), 22-34. https://doi.org/10.21831/nominal.v1i2.996 Otoritas Jasa Keuangan. (2016). POJK Nomor 76/POJK.07/2016 tentang Peningkatan Literasi dan Inklusi Keuangan di Sektor Jasa Keuangan Bagi Konsumen dan/atau masyarakat. Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. In Enhancing Financial Inclusion through Islamic Finance, Volume 2 (pp. 137-160). Palgrave Macmillan. Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020). https://doi.org/10.1016/j.ribaf.2020.101314 Scaltrito, D. (2016). Voluntary disclosure in Italy: Firm-specific determinants an empirical analysis of Italian listed companies. 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The objective of the study is to build an instrument that allows to know the acceptance of the population towards a technology for the removal of human excreta by propulsion adapted to the dry toilet instead of the conventional system. The sample consisted of 200 lower-middle class residents. The study was quantitative; a survey was applied based on the Likert scale. The respective validation was carried out applying the methodology of exploratory factor analysis through the method of estimating maximum likelihood factors with reliability estimation and measurement bias analysis. The final questionnaire is made up of 6 dimensions, a factorial structure that includes 14 items and its consistency shows an α of 0.81. The instrument was appropriate for psychometric measurement. It is concluded that the acceptance of the technology is conditioned to factors of functionality, aesthetics and hygiene of the system, and there is a predisposition of the user to promote the technology. 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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas terhadap profitabilitas perusahaan asuransi syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel dan mengambil 24 sampel perusahaan asuransi jiwa maupun umum syariah di Indonesia, sumber data diambil dari laporan keuangan masing-masing perusahaan asuransi syariah dan laporan statistik keuangan OJK. secara parsial kinerja manajemen dan kinerja underwriting berpengaruh positif signifikan terhadap profitabilitas, efisiensi dan likuiditas berpengaruh negatif signifikan terhadap profitabilitas. secara simultan variabel kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas yang diukur melalui rasio perubahan surplus, rasio underwriting, rasio biaya manajemen dan rasio likuiditas berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROE pada perusahaan asuransi syariah di Indonesia periode 2015-2019. Perusahaan asuransi syariah diharapkan dapat mengoptimalkan struktur modal perusahaannya, lalu menjaga kondisi keuangan perusahaan dengan baik terutama dari sisi kewajiban dan biaya operasional perusahaan asuransi syariah. Perusahaan juga diharapkan mampu mengelola dana pesertanya dengan baik agar tidak mengalami defisit underwriting. Kata kunci: Kinerja Manajemen, Efisiensi, Kinerja Underwriting, Likuiditas, Profitabilitas. ABSTRACT This study aims to determine the effect of management performance, efficiency, underwriting performance and liquidity on the profitability of Islamic insurance companies in Indonesia for the 2015-2019 period partially and simultaneously. This study uses a quantitative method with panel data regression analysis techniques and takes 24 samples of sharia life and general insurance companies in Indonesia, the data sources are taken from the financial statements of each sharia insurance company and OJK financial statistics reports. partially management performance and underwriting performance have a significant positive effect on profitability, efficiency and liquidity have a significant negative effect on profitability. Simultaneously, the variables of management performance, efficiency, underwriting performance and liquidity as measured by the ratio of changes in surplus, underwriting ratio, management expense ratio and liquidity ratio have a significant effect on profitability as measured by ROE in Islamic insurance companies in Indonesia for the 2015-2019 period. 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. 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ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite audit, dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum Syariah di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial dan simultan. Melalui pendekatan kuantitatif dengan teknik analisis regresi data panel, hasil penelitian ini menunjukkan bahwa secara parsial, kualitas audit yang dihasilkan KAP Big 4 berpengaruh positif signifikan terhadap kinerja bank umum syariah. Pada variabel komite audit, ukuran komite audit tidak mempengaruhi kinerja bank umum syariah, sedangkan kompetensi dan frekuensi komite audit berpengaruh negatif signifikan terhadap kinerja bank umum syariah. Pada variabel DPS, ukuran dan frekuensi rapat DPS berpengaruh negatif signfikan terhadap kinerja bank umum syariah, sedangkan kompetensi DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Secara simultan, kualitas audit, komite audit, serta DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Penelitian ini diharapkan dapat bermanfaat bagi manajemen perusahaan, sebagai bahan pertimbangan untuk meningkatkan efektivitas peran pengawasan dalam penerapan tata kelola perusahaan agar dapat mewujudkan kinerja perusahaan menjadi lebih baik. Kata Kunci: Kualitas audit, Komite audit, Dewan Pengawas Syariah, Kinerja Bank. ABSTRACT This study aims is to find out the relationship between audit quality, audit committee, and Sharia Supervisory Board (SSB) on the performance of Islamic Commercial Banks in Indonesia in 2015-2020 as proxied by ROA, both partially and simultaneously. Through a quantitative approach with panel data regression analysis techniques, the results of the study show that partially, the audit quality produced by KAP Big 4 has a significant positive effect on the performance of Islamic commercial banks. In the audit committee variable, the size of the audit committee does not affect the performance of Islamic commercial banks, while the competence and frequency of the audit committee have a significant negative effect on the performance of Islamic commercial banks. In the DPS variable, the size and frequency of DPS meetings have a significant negative effect on the performance of Islamic commercial banks, while DPS competence has a significant positive effect on the performance of Islamic commercial banks. Simultaneously, audit quality, audit committee, and DPS have a significant positive effect on the performance of Islamic commercial banks. This research is expected to be useful for company management, as a consideration for increasing the effectiveness of the supervisory role in the implementation of corporate governance in order to realize better company performance. Keywords: Audit Quality, Audit committee, Shariah Supervisory Board, Banks performance. 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ABSTRACT Islamic banking is undoubtedly faced with several potential financing risks, with the three largest financing contracts (Mudharaba, Musharaka, and Murabaha) that reduce the financial performance of Islamic banks. The potential risk is strengthened if the stability of national economic growth is contracted. Therefore, this research aims to investigate the impact of Mudharaba, Musharaka, and Murabaha financing on Financing Risk moderated by the business cycle and the relationship between Financing Risk and the Financial Performance of Islamic Commercial Banks. The sample of this study was 12 Islamic Commercial Banks in Indonesia during the period 2017-2021. The Data were then analyzed using the technique of Moderated Regression Analysis (MRA). Researchers found that Musharaka financing has a significant positive effect on Financing Risk, Mudharaba and Murabaha Financing has an insignificant effect on Financing Risk, and Financing Risk has a significant negative effect on Financial Performance. The Business Cycle does not moderate the Financing of Mudharaba, Musharakah, and Murabaha on Financing Risk. The results can encourage the Islamic Commercial Bank to evaluate the distribution strategy of Musharaka financing, optimize the distribution of Mudharaba and Murabaha financing, and prepare financing strategies that do not depend on macroeconomic conditions. Keywords: Financing Risk, Financing, Business Cycle, Financial Performance. ABSTRAK Perbankan syariah dengan tiga akad pembiayaan terbesar (Mudharaba, Musharaka, dan Murabaha) dihadapkan pada sejumlah potensi risiko pembiayaan yang menurunkan kinerja keuangan Bank Syariah. Potensi risiko tersebut menguat jika stabilitas pertumbuhan ekonomi nasional juga terganggu atau mengalami kontraksi. Oleh karena itu, penelitian ini hendak mengkaji pengaruh Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembayaran dengan dimoderasi oleh Siklus Bisnis, dan sekaligus menguji hubungan antara Risiko Pembayaran dan Kinerja Keuangan Bank Syariah. Sampel penelitian ini adalah 12 Islamic Commercial Bank di Indonesia selama periode 2017-2021. Data tersebut kemudian dianalisis dengan menggunakan teknik Moderated Regression Analysis (MRA). Peneliti menemukan bahwa Pembiayaan Musharaka berpengaruh positif signifikan terhadap Risiko Pembiayaan, Pembiayaan Mudharaba dan Murabaha tidak berpengaruh signifikan terhadap Risiko Pembiayaan, dan Risiko Pembiayaan berpengaruh negatif signifikan terhadap Kinerja Keuangan. Adapun Siklus Bisnis tidak dapat memoderasi Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembiayaan. 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The pandemic of COVID-19 has afflicted every individual and has initiated a cascade of directly or indirectly involved events in precipitating mental health issues. The human species is a wanderer and hunter-gatherer by nature, and physical social distancing and nationwide lockdown have confined an individual to physical isolation. The present review article was conceived to address psychosocial and other issues and their aetiology related to the current pandemic of COVID-19. The elderly age group has most suffered the wrath of SARS-CoV-2, and social isolation as a preventive measure may further induce mental health issues. Animal model studies have demonstrated an inappropriate interacting endogenous neurotransmitter milieu of dopamine, serotonin, glutamate, and opioids, induced by social isolation that could probably lead to observable phenomena of deviant psychosocial behavior. Conflicting and manipulated information related to COVID-19 on social media has also been recognized as a global threat. Psychological stress during the current pandemic in frontline health care workers, migrant workers, children, and adolescents is also a serious concern. Mental health issues in the current situation could also be induced by being quarantined, uncertainty in business, jobs, economy, hampered academic activities, increased screen time on social media, and domestic violence incidences. The gravity of mental health issues associated with the pandemic of COVID-19 should be identified at the earliest. Mental health organization dedicated to current and future pandemics should be established along with Government policies addressing psychological issues to prevent and treat mental health issues need to be developed. References World Health Organization (WHO) Coronavirus Disease (COVID-19) Dashboard. 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The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as “beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God. Keywords: responsibility accounting, responsibility center, authority, responsibility, trust, religiosity References: Anthony, Robert N., and V. G. (2007). Management Control Systems (12th ed.). Boston: McGraw-Hill/Irwin. Arief Suadi (1997), Sistem Pengendalian Manajemen Yogyakarta, BPFE Burrel, Gibson, Gareth Morgan (1994), Sociological Paradigms and Organizational Analysis, England Ashgate Publishing Limited. Blocher, E. J., Stout, D. E., Juras, P. E., & Cokins, G. (2013). Cost Management: A Stategic Emphasis (7th ed.). Mc Graw Hill. Chaniago, Hasril (2019).Kisah Hidup Haji Bustamam:Pendiri Restoran Sederhana. Yayasan Pustaka Obor Indonesia, 2019 Hanif. (2015a). Introducing Mato Based Profit-Sharing Accounting and its Synergy with Cooperative and Sharia. Procedia - Social and Behavioral Sciences, 211, 1223–1230. https://doi.org/http://dx.doi.org/10.1016/j.sbspro.2015.11.163 Hanif.(2015b). Management Control System Design: An Interpretive Ethnography. 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Building a Concept of Entrepreneurial Control, 8(4), 1198–1206. https://doi.org/10.18421/TEM84-13 Hanif, H., Rakhman, A., & Nurkholis, M. (2018). New Productivity Concept Based on Local Wisdom: Lessons from Indonesia. J. Mgt. Mkt. Review, 3(3), 96-103. Hanif, H., Rakhman, A., & Nurkholis, M., Pirzada, Kashan. (2019b). Intellectual capital: extended VAIC model and building of a new HCE concept: the case of Padang Restaurant Indonesia. African Journal of Hospitality, Tourism and Leisure Hansen, D. R., & Mowen, M. M. (2005). Management Accounting (7th ed.). Singapore: Thomson South-Western. Hilton, R. (2008). Managerial Accounting: Creating Value in a Dynamic Business Environment (7th ed.). Boston: McGraw-Hill/Irwin. Retrieved from 978-007-126555-3MHID 007-126555-4 Jensen, M., C., & Meckling, W. (1976). Theory o f the firm: Managerial behavior, agency cost a nd ownership structure, Journal of Finance Economic 3:305-360, di -download dari http://www.nhh.no/for/courses/spring/eco420/jensen-meckling-76.pdf Kamayanti, Ari (2016). Metode Penelitian Kualitatif Akuntansi Pengantar Religius Keilmuan. Yayasan Rumah Peneleh Kaplan, Robert S, Norton, David P. (2001). The Strategy Focused Organization How Balanced Scorecard Companies Thrive in The New Business Environtment. Boston, Massachusetts: Harvard Business School Press.

Starch quality is one of the most important agronomic traits in rice (Oryza sativa L). In this study, we identified single nucleotide polymorphisms (SNPs) in the Waxy and Alk genes of eight rice varieties and their associations with starch physicochemical properties.vi.e.vamylose content (AC) and gelatinization temperature (GT). Seven Sri Lankan rice varieties, Pachchaperumal, Herathbanda, At 354, Bg 352, Balasuriya, H 6 and Bw 295-5 were detected as high amylose varieties while Nipponbare exhibited low amylose content. In silico analysis of the Waxy gene revealed that all tested Sri Lankan varieties possessed ‘G’ (Wxa allele) instead of ‘T’ in the first intron which could explain varieties with high and intermediate amylose content. All Sri Lankan varieties had ‘A’ instead of ‘C’ in exon 6 of the Waxy gene and this fact was tally with the varieties showing high amylose content. Therefore, possessing the Wxa allele in the first intron and ‘A’ in exon 6 could be used as a molecular marker for the selection of high amylose varieties as validated using several Sri Lankan varieties. All Sri Lankan varieties except, Bw 295-5 exhibited the intermediate type of GT which could not be explained using the so far reported allelic differences in the Alk gene. However, Bw 295-5 which is a low GT variety had two nucleotide polymorphisms in the last exon of the Alk gene, i.e. ‘G’ and ‘TT’ that represent low GT class. Therefore, it can be concluded that sequence variations of Waxy and Alk genes reported in this study are useful in breeding local rice varieties with preferential amylose content and GT class.Key word Alk gene, amylose content, single nucleotide polymorphism, Waxy gene.INTRODUCTIONRice (Oryza sativa L.) is one of the leading food crops of the world. More than half of the world’s population relies on rice as the major daily source of calories and protein (Sartaj and Suraweera, 2005). After grain yield, quality is the most important aspect of rice breeding. Grain size and shape largely determine the market acceptability of rice, while cooking quality is influenced by the properties of starch. In rice grains starch is the major component that primarily controls rice quality. Starch consists of two forms of glucose polymers, relatively unbranched amylose and a highly branched amylopectin. Starch-synthesizing genes may contribute to variation in starch physicochemical properties because they affect the amount and structure of amylose and amylopectin in rice grain (Kharabian-Masouleh et al., 2012). Amylose content (AC), gelatinization temperature (GT) and gel consistency (GC) is the three most important determinants of eating and cooking quality. Amylose content is the ratio of amylose amount present in endosperm to total starch content. Rice varieties are grouped based on their amylose content into waxy (0-2%), very low (3-9%), low (10-19%), intermediate (20-25%), and high (> 25%) (Kongseree and Juliano, 1972). The most widely used method for amylose determination is a colorimetric assay where iodine binds with amylose to produce a blue-purple color, which is measured spectrophotometrically at a single wavelength (620nm). Low amylose content is usually associated with tender, cohesive and glossy cooked rice; while, high amylose content is associated with firm, fluffy and separate grains of cooked rice. The Waxy (Wx) gene, which encodes granule-bound starch synthase I (GBSSI), is the major gene controlling AC in rice (Nakamura, 2002). The Waxy gene is located on chromosome six and various single nucleotide polymorphisms (SNPs) of Wx were found, including a ‘G’ to ‘T’ SNP of the first intron, ‘A’ to ‘C’ SNP of the sixth exon and ‘C’ to ‘T’ SNP of the tenth exon (Larkin and Park, 2003). The ‘AGGTATA’ sequence at the 5’splice-junction coincides with the presence of the Wxa allele, while the ‘AGTTATA’ sequence coincides with the presence of the Wxb allele. Therefore, all intermediate and high amylose cultivars had ‘G’ nucleotide while low amylose cultivars had ‘T’ nucleotide at the putative leader intron 5′ splice site. The cytosine and thymidine (CT) dinucleotide repeats in the 5’- untranslated region (UTR) of the Waxy gene were reported to be a factor associated with AC. However, the relationship between these polymorphisms and amylose contents is not clear. Amylopectin chain length distribution plays a very important role to determine GT in cooked rice. The time required for cooking is determined by the gelatinization temperature of starch. It is important because it affects the texture of cooked rice and it is related to the cooking time of rice. The gelatinization temperature is estimated by the alkali digestibility test. It is measured by the alkali spreading value (ASV). The degree of spreading value of individual milled rice kernels in a weak alkali solution (1.7% KOH) is very closely correlated with gelatinized temperature. According to the ASV, rice varieties may be classified as low (55 to 69°C), intermediate (70 to 74°C) and high (> 74°C) GT classes. In a breeding program ASV is extensively used to estimate the gelatinization temperature. The synthesis of amylopectin is more complex than that of amylose. Polymorphisms in the starch synthase IIa (SSIIa) gene which is recognized as the Alk gene are responsible for the differences in GT in rice (Umemoto and Aoki, 2005; Waters et al., 2006). Two single nucleotide polymorphisms (SNPs) in the last exon of the Alk gene are responsible for the differences in GT in rice. The biochemical analysis clearly showed that the function of the amino acids caused by these two SNPs is essential for SSIIa enzyme activity (Nakamura et al., 2005) and those are ‘G’/‘A’ SNP at 4424 bp position and ‘GC’/‘TT’ SNPs at 4533/4534 bp position with reference to Nipponbare rice genomic sequence. Based on the SNPs, Low SSIIa enzyme activity results in S-type amylopectin, which is enriched in short chains whereas high SSIIa enzyme activity produces L-type amylopectin (Umemoto et al., 2004). Therefore, the combination of ‘G’ at SNP3 and ‘GC’ at SNP4 is required to produce L-type rice starch and this has a higher GT relative to S-type starch. GC is a standard assay that is used in rice improvement programs to determine the texture of softness and firmness in high amylose rice cultivars. Intermediate and low amylose rice usually has soft gel consistency. Sequence variation in exon 10 of the Waxy gene associates with GC (Tran et al., 2011).OBJECTIVES The objectives of this study were to detect polymorphisms in major starch synthesizing genes among several rice cultivars as models and to determine the relationship between their SNP variations and starch physicochemical properties. Also, we analyzed major starch synthesizing gene sequences of several Sri Lankan rice varieties in silico aiming at utilizing this information in rice breeding programs.MATERIALS AND METHODSPlant materials: Seeds of eight Oryza sativa L. accessions were obtained from the Rice Research and Development Institute (RRDI), Bathalagoda, Sri Lanka and Gene Bank of Plant Genetic Resource Center (PGRC), Gannoruwa.Characterization of grain physical parameters: Grain length and width were determined using a vernier caliper. Ten grains from each sample were collected randomly and measured to obtain the average length and width of the milled rice. The average length and width were recorded as their length and width. Based on the length and width of the grains, the milled rice grains were classified into four classes (table 1) according to the method accepted by RRDI Bathalagoda, Sri Lanka.According to the scale L/S – Long Slender, L/M – Long Medium, I/B – Intermediate Bold and S/R –Short RoundAnalysis of amylose content: Initially, rice samples were dehusked and polished prior to milling. Ten whole – milled rice kernels of eight rice samples were ground separately by using mortar and pestle. Amylose content per 100 mg was determined by measuring the blue value of rice varieties as described by Juliano (1971). About 100mg rice sample was shifted into a 100 mL volumetric flask and 1mL of 95% ethanol was added. Then 9mL of 1N NaOH was added and the content was boiled for 20min. at boiling temperature to gelatinize the starch. After cooling the content, the volume was made up to 100mL and 5mL of starch solution was pipetted out into a 100mL volumetric flask. The blue color was developed by adding 1mL of 1N acetic acid and 2 mL of iodine solution (0.2g iodine and 2.0g potassium iodine in 10 mL aqueous solution). Then volume was made up to 100mL with distilled water and the solution was kept for 20min. after shaking. Finally, the absorbance of the solution was measured at 620nm using Spectrophotometer T80 (PG Instruments Limited) as described by Juliano (1971). The standard curve was prepared using 40mg of potato-amylose to calculate the amylose content of rice varieties through absorbance values. Forty mg of potato amylose was put into a 100 mL of volumetric flask and 1ml of 95% ethanol and 9mL of NaOH were added and content was heated for 20min at boiling temperature. After cooling the content volume of the solution was made up to 100mL using distilled water. Then 1mL, 2mL, 3mL, 4mL and 5mL of amylose solution were pipetted out into 100mL flasks. Then 0.2mL, 0.4mL, 0.6mL, 0.8mL and 1mL of 1N acetic acid were added to the flasks respectively. Finally, 2mL of iodine solution was added to each flask and volume was made up to 100mL with distilled water. Solutions were stood up for 20min. after shaking and absorbance values were measured at 620nm. Measured absorbance values were plotted at 620nm against the concentration of anhydrous amylose (mg).Analysis of gelatinization temperature: GT was indirectly measured on rice by the alkali spreading value. Husked and polished seeds per accession were used for the analysis. Selected duplicate sets of six milled grains without cracks of each sample were put into Petri dishes. About 10mL of 1.7% KOH was added and grains were spread in the petri dish to provide enough space. The constant temperature at 30°C was maintained to ensure better reproducibility. After 23hrs, the degree of disintegration was quantified by a standard protocol with a numerical scale of 1–7 (table 2) as reported by Cruz and Khush (2000). As reported by Juliano (2003), GT of rice was determined using the alkaline spreading scale, where 1.0-2.5: High (74-80 °C), 2.6-3.4: High-intermediate (70-74 °C), 3.5-5.4: Intermediate (70-74 °C) and 5.5-7.0 Low: (55-70 °C).Bioinformatics and statistical analysis: The available literature was used to identify the most likely candidate genes associated with rice starch quality and their SNPs of each gene (Hirose et al., 2006; Waters and Henry, 2007; Tran et al., 2011). In all the tested varieties except Bg 352 and At 354, the DNA sequence of each gene was retrieved from the Rice SNP Seek database (http://snp-seek.irri.org/). The gene sequences of At 354 and Bg 352 were obtained from the National Research Council 16-016 project, Wayamba University of Sri Lanka. Multiple sequence alignment was conducted for the DNA sequence using Clustal Omegavsoftware (https://www.ebi.ac.uk/Tools/msa/clustalo/). Starch physiochemical data obtained were subjected to a one-way analysis of variance (ANOVA) followed by Duncan’s New Multiple Range Test (DNMRT) to determine the statistical differences among varieties at the significance level of p ≤ 0.05. Statistical analysis was done using SAS version 9.1 (SAS, 2004).ESULTS AND DISCUSSION: Physical properties of rice grains: Physical properties such as length, width, size, shape and pericarp color of rice grains obtained from eight different rice varieties are given in table 3. Classification of rice grains was carried out, according to their sizes and shapes based on Juliano (1985). The size of the rice grains was determined as per grain length while grain shape was determined by means of length and width ratio of the rice kernel. In the local market, rice is classified as Samba (short grain), Nadu (intermediate grain) and Kora (long/medium) based on the size of the grain (Pathiraje et al., 2010). Lengths of rice kernels were varied from 5.58 to 6.725 mm for all varieties. The highest grain length and width were given by At 354 and Pachchaperumal respectively. The varieties, Bw 295-5 and H 6 showed a length: width ratio over 3 which is considered as slender in grain shape. Bw 295-5, H 6, At 354, Bg 352 and Nipponbare possessed white pericarp and others possessed red pericarp.Relationship between amylose content and SNPs variation of waxy loci in selected varieties: Amylose content was measured in seven Sri Lankan rice varieties and one exotic rice variety. Amylose content of the evaluated varieties varied significantly with p ≤ 0.05 with the lowest of 15.11% and highest of 28.63% which were found in Nipponbare and Bw 295-5, respectively (table 4). The majority of the evaluated varieties fell into the high AC category (between 25-28%). Only Nipponbare could be clearly categorized under the low amylose group (table 4). The amylose content of Bg 352, Pachchaperumal and Herathbanda have already been determined by early studies of Rebeira et al. (2014) and Fernando et al. (2015). Most of the data obtained in the present experiment has agreed with the results of previous studies. Major genes such as Waxy and their functional SNPs have a major influence on amylose in rice (Nakamura et al., 2005). Accordingly, single nucleotide polymorphism, ‘G’/‘T’, at the 5’ leader intron splice site of the GBSSI has explained the variation in amylose content of varieties. Accordingly, high and intermediate amylose varieties have ‘AGGTATA’ while low amylose varieties have the sequence ‘AGTTATA’, which might lead to a decrease in the splicing efficiency. Therefore, the GBSSI activity of Nipponbare might be considerably weak and resulted in starch with low amylose content. Hence, producing ‘G’/‘T’ polymorphism clearly differentiates low amylose rice varieties, as reported by Nakamura et al. (2005). In GBSSI, Larkin and Park (2003) identified an ‘A’/‘C’ polymorphism in exon 6 and a ‘C’/‘T’ polymorphism in exon 10 which resulted in non- synonymous amino acid change. Chen et al. (2008) reported that the non-synonymous ‘A’/‘C’ SNP at exon 6 had the highest possible impact on GBSSI. Accordingly, the ‘A’/‘C’ polymorphism in exon 6 causes a tyrosine/serine amino acid substitution while the ‘C’/‘T’ polymorphism in exon 10 causes a serine/proline amino acid substitution. In view of this information, there is a relationship between the polymorphism detected by in silico analysis and amylose content obtained from our experiment. Out of the eight tested rice varieties, only one variety, Nipponbare was categorized as low amylose variety (10-19%) and it exhibited ‘T’ nucleotide at the intron splice site (table 4; figure 1). Varieties such as Pachchaperumal, Balasuriya, Bw 295-5, H 6, Herathbanda, At 354 and Bg 352 which contained high amylose (> 25%), had ‘G’ and ‘A’ nucleotides at intron splice site and exon 6 respectively (table 4; figure 1). The predominant allelic pattern of intron splice site and exon 6 are different in varieties containing intermediate amylose content (20-25%) which showed ‘G’ and ‘C’ nucleotides respectively. Of these selected rice varieties, none of the intermediate type amylose variety was found.Relationship between gel consistency and SNPs variation in Waxy loci: In this study, GC data of Herathbanda, Hondarawalu, Kuruluthuda, Pachchaperumal and Bg 352 were obtained from Fernando et al. (2015). The results of Tran et al. (2011) showed that the exon 10 ‘C’/‘T’ SNP of Wx has mainly affected GC. Accordingly, rice with a ‘C’ at exon 10 had soft and viscous gels once cooked. However, a sample with a ‘T’ had short and firm gels. In this study, Herathbanda, Hondarawalu, Kuruluthuda and Pachchaperumal had ‘C’ nucleotide and Bg 352 had ‘T’ nucleotide in exon 10 (table 5; figure 2). However, ‘C’/‘T’ substitution analysis could not be used to explain the GC of tested varieties.Relationship between gelatinized temperature and SNPs variation of Alk loci in selected rice varieties: Although there were differences in the scores, the degree of disintegration of all samples was saturated at 23 hrs. Most of the selected rice varieties showed the intermediate disintegration score. Varieties, Pachchaperumal, Balasuriya, H 6, Herathbanda, At 354 and Bg 352 were categorized into intermediate GT class (70–74°C) as indicated by an alkali spreading (AS) value of 5 (table 6; figure 3). Nipponbare and Bw 295-5 showed the highest disintegration score indicating the dispersion of all grains. Hence these varieties were categorized into low GT class (55-69°C) as indicated by an AS value of 6 (table 6; figure 3). However, high GT class rice varieties (> 74°C) were not found in the tested samples. Chromosomal mutation within the Alk gene has led to a number of single nucleotide polymorphisms (SNPs). Umemoto et al. (2004) identified four SNPs in Alk gene. Thus, SNP3 and SNP4 may be important genetic polymorphisms that are associated with GT class. According to the SNP3 and SNP4, eight rice varieties could be classified into either high GT or low GT types. If there is ‘A’ instead of ‘G’ at 4424 bp position of Alk gene with reference to Nipponbare rice genomic sequence, it codes methionine instead of valine amino acid residue in SSIIa, whilst two adjacent SNPs at bases 4533 and 4534 code for either leucine (‘GC’) or phenylalanine (‘TT’). Rice varieties with high GT starch had a combination of valine and leucine at these residues. Rice varieties with low GT starch had a combination of either methionine and leucine or valine and phenylalanine at these same residues. Nipponbare carried the ‘A’ and ‘GC’ nucleotides, while Bw 295-5 carried the ‘G’ and ‘TT’ nucleotides. Hence these varieties were classified into low GT class. Varieties such as Pachchaperumal, Balasuriya, H 6, Herathbanda, At 354 and Bg 352 carried ‘G’ and ‘GC’ nucleotides and these varieties were classified into high GT rice varieties. However, intermediate GT status could not be determined by SNP3 and SNP4 mutation of Alk gene (table 6; figure 4).In silico analysis of the polymorphisms in GBSSI gene and Alk genes of rice varieties retrieved from Rice-SNP-database: In this study, GBSSI gene and Alk gene were compared with the sequences retrieved from the Rice-SNP-Seek database to validate the SNPs further. As previously reported by Ayres et al. (1997), all low amylose varieties had the sequence ‘AGTTATA’ in exon 1. In agreement with preliminary work done by Larkin and Park (2003), all of the intermediate amylose varieties have the allelic pattern of GCC. All of the high amylose varieties have either the GAC or GAT allele of GBSSI. Among 42 rice accessions with the Sri Lankan pedigree, four allelic patterns were found; TAC, GCC, GAC and GAT (table 7). In this allelic pattern, the first letter corresponds to the ‘G’/‘T’ polymorphism in 5’ leader intron splice-junction, the second letter corresponds to the ‘A’/‘C’ polymorphism in exon 6 and the third letter corresponds to the ‘C’/‘T’ polymorphism in exon10 of Waxy gene. Analysis of the ‘G’/‘T’ polymorphism in the Wx locus showed that 41 rice cultivars shared the same ‘AGGTATA’ sequence at the 5’ leader intron splice-junction. But only 1 rice cultivar, Puttu nellu was found with ‘T’ nucleotide in intron1/exon1 junction site, which could be categorized as a low amylose variety (table 7). As discussed above, varieties with an intermediate level of apparent amylose could be reliably distinguished from those with higher apparent amylose based on a SNP in exon 6. Hence, only three rice varieties Nalumoolai Karuppan, Pannithi and Godawel with ‘C’ nucleotide in exon 6 exhibited the possibility of containing intermediate amylose content (table 7). High activity of GBSSI produces high amylose content leading to a non-waxy, non-sticky or non-glutinous phenotype. Therefore, according to the in silico genotypic results, rest of the 38 rice varieties may produce high amylose content in the endosperm (table 7). Proving this phenomenon. Abeysekera et al. (2017) has reported that usually, most of Sri Lankan rice varieties contain high amylose content. Targeted sequence analysis of exon 8 of the Alk gene in 42 different rice cultivars were found with three SNP polymorphisms that resulted in a changed amino acid sequence and, of these three SNPs, two SNPs were reported to be correlated with possible GT differences. Accordingly, Puttu nellu and 3210 rice varieties carried the ‘G’ and ‘TT’ nucleotides in SNP3 and SNP4 respectively (table 7). Hence these varieties can be classified into low GT class and except these two; other rice varieties carried the ‘G’ and ‘GC’ nucleotides in SNP3 and SNP4 respectively. Therefore, those varieties can possibly be classified into high GT rice varieties (table 7). However, further experiments are necessary to check the phenotypic variations for grain amylose content and GT class of in silico analyzed rice varieties. CONCLUSION Present results revealed the relationship between SNPs variation at Waxy loci and the amylose content of selected rice varieties. Accordingly, Pachchaperumal, At 354, Bg 352, Herathbanda, H 6, Balasuriya and Bw 295-5 with high amylose content had ‘G’ instead of ‘T’ in the first intron exhibiting the presence of Wxa allele with reference to Nipponbare which had low amylose content. Also all tested varieties had ‘A’ in exon 6 of the Waxy gene. Thus present findings i.e. presence of Wxa allele and SNP ‘A’ in exon 6 could be used as a potential molecular marker for the selection of high amylose varieties. In addition, Bw 295-5 which is a low GT variety, had two SNPs variations in the last exon of the Alk gene i.e. ‘G’ and ‘TT’ which is likely to be used to represent low GT class. Accordingly, sequence variations identified in Waxy and Alk genes could be utilized in the future rice breeding programs for the development of varieties with preferential amylose content and GT class.ACKNOWLEDGMENTSDirector and staff of the Gene Bank, Plant Genetic Resources Center, Gannoruwa are acknowledged for giving rice accessions.CONFLICT OF INTERESTAuthors have no conflict of interest.REFERENCESAbeysekera, W., G. Premakumara, A. Bentota and D. S. Abeysiriwardena, 2017. Grain amylose content and its stability over seasons in a selected set of rice varieties grown in Sri Lanka. Journal of agricultural sciences Sri Lanka, 12(1): 43-50.Ayres, N., A. McClung, P. Larkin, H. Bligh, C. Jones and W. Park, 1997. Microsatellites and a single-nucleotide polymorphism differentiate apparentamylose classes in an extended pedigree of us rice germ plasm. Theoretical applied genetics, 94(6-7): 773-781.Chen, M.-H., C. Bergman, S. Pinson and R. Fjellstrom, 2008. 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W gospodarce globalnej opartej na wiedzy najszybciej rozwijające się startupy są jednocześnie najbardziej innowacyjne i zinternacjonalizowane. Autorzy stawiają hipotezę, iż koncentrowanie publicznego wsparcia na przedsiębiorstwach o wysokim potencjale wzrostu (startupach) jest elementem integrującym kluczowe polityki w obszarze badań, innowacji, przedsiębiorczości i internacjonalizacji. W celu weryfikacji hipotezy przeprowadzono analizę z trzech perspektyw badawczych: narodowych systemów innowacyjnych w krajach UE i organizacji pomostowych w Dolinie Krzemowej (Część I opublikowana w „Przeglądzie Organizacji” 2017, Nr 12, s. 5–14) oraz innowacyjnych startupów z Polski wchodzących na rynek USA poprzez Zatokę San Francisco. Grupa badawcza firm przebadana została w Polsce i w Dolinie Krzemowej, a głównym celem badania było określenie, w jaki sposób projektować systemy wsparcia internacjonalizacji, innowacyjności i przedsiębiorczości, tak aby w jak największym stopniu odpowiadały one na potrzeby startupów o największym potencjale wzrostu. W większości badanych przypadków firmy korzystały z zaawansowanego wsparcia internacjonalizacji (Polski Most Krzemowy, Go Global), co przyczyniło się do zwiększenia stopnia ich innowacyjności, w tym w szczególności usprawnień związanych z oferowanym produktem oraz modyfikacjami strategii marketingowej. Z perspektywy przedsiębiorstw polityka wsparcia startupów powinna integrować programy związane z internacjonalizacją oraz innowacyjnością. Wyniki badania stanowią rekomendację dla kreatorów polityki wsparcia scaleupów o większe zintegrowanie instrumentów aktywizowania internacjonalizacji z polityką wspierania innowacyjności, w tym wzmocnienia obecności rządowych Organizacji Pomostowych w światowych hubach technologicznych.

TThis paper presents a hybrid method that combines the genetic algorithm (GA) and the ant colony system algorithm (ACS), namely GACS, to solve the traffic routing problem. In the proposed framework, we use the genetic algorithm to optimize the ACS parameters in order to attain the best trips and travelling time through several novel functions to help ants to update the global and local pheromones. The GACS framework is implemented using the VANETsim package and the real city maps from the open street map project. The experimental results show that our framework achieves a considerably higher performance than A-Star and the classical ACS algorithms in terms of the length of the global best path and the time for trips. Moreover, the GACS framework is also efficient in solving the congestion problem by online monitoring the conditions of traffic light systems. KeywordsTraffic routing; Ant colony system; Genetic algorithm; VANET simulator. References [1] M. Dorigo, Ant colony optimization, Scholarpedia 2(3) (2007) 1461. https://doi.org/10/4249/scholarpedia.1461.[2] M.V. Dorigo, Maniezzo, A. Colorni, Ant system: Optimization by a colony of cooperating agents, IEEE Transactions on Systems, Man and Cybernetics, Part B (Cybernetics) 26(1) (1996) 29-41.[3] M. Dorigo, L.M. Gambardella, Ant colony system: A cooperative learning approach to the traveling salesman problem, IEEE Transactions on evolutionary computation 1(1) (1997) 53-66.[4] M. Dorigo, T. St¨utzle, Ant Colony Optimization. MIT Press, Cambridge, MA, 2004.[5] D. Favaretto, E. Moretti, P. Pellegrini, On the explorative behavior of MAX-MIN Ant. System, In: St¨utzle T, Birattari M, Hoos HH (eds) Engineering Stochastic Local Search Algorithms, Designing, Implementing and Analyzing Effective Heuristics. SLS 2009, LNCS, Springer, Heidelberg, Germany 5752 (2009) 115-119.[6] F. Lobo, C.F. Lima, Z. Michalewicz (eds), Parameter Setting in Evolutionary Algorithms, Springer, Berlin, Germany, 2007.[7] T. Stützle, Manuel López-Ibáñez, Paola Pellegrini, Michael Maur, Marco Montes de Oca, Mauro Birattari, Marco Dorigo, Parameter adaptation in ant colony optimization in Autonomous search, Springer, 2011, pp. 191-215.[8] Z. Cai, H. Huang, Ant colony optimization algorithm based on adaptive weight and volatility parameters in Intelligent Information Technology Application, 2008. IITA'08, Second International Symposium IEEE, 2008.[9] J. Liu, Shenghua Xu, Fuhao Zhang, Liang Wang, A hybrid genetic-ant colony optimization algorithm for the optimal path selection, Intelligent Automation & Soft Computing, 2016, pp. 1-8.[10] D.Gaertner K.L. Clark, On Optimal Parameters for Ant Colony Optimization Algorithms, In IC-AI, 2005.[11] X.Wei, Parameters Analysis for Basic Ant Colony Optimization Algorithm in TSP, Reason 7(4) (2014) 159-170.[12] J.H. Holland, Adaptation in natural and artificial systems: An introductory analysis with applications to biology, control and artificial intelligence, U Michigan Press, 1975.[13] K.D.E. Sastry, Goldberg, G. Kendall, Genetic algorithms, In Search methodologies, Springer, 2014, pp. 93-117.[14] S.M. Odeh, Management of an intelligent traffic light system by using genetic algorithm, Journal of Image and Graphics 1(2) (2013) 90-93.[15] A.M. Turky, M.S. Ahmad, M.Z.M. Yusoff, B.T. Hammad, Using Genetic Algorithm for Traffic Light Control System with a Pedestrian Crossing, In: Wen P., Li Y., Polkowski L., Yao Y., Tsumoto S., Wang G. (eds) Rough Sets and Knowledge Technology, RSKT 2009, Lecture Notes in Computer Science, Springer, Berlin, Heidelberg 5589 (2009) 512-519.[16] Y.R.B. Al-Mayouf, Mahamod Ismail1, Nor Fadzilah Abdullah, Salih M. Al-Qaraawi, Omar Adil Mahdi, Survey On Vanet Technologies And Simulation Models, 2006.[17] S.A. Ben Mussa, M. Manaf, K.Z. Ghafoor, Z. Doukha, "Simulation tools for vehicular ad hoc networks: A comparison study and future perspectives", 2015 International Conference on Wireless Networks and Mobile Communications (WINCOM), Marrakech, 2015, pp. 1-8.[18] V. Cristea, Victor Gradinescu, Cristian Gorgorin, Raluca Diaconescu, Liviu Iftode, Simulation of vanet applications, Automotive Informatics and Communicative Systems, 2009.[19] L. Liang, J. Ye, D. Wei, Application of improved ant colony system algorithm in optimization of irregular parts nesting, In 2008 Fourth International Conference on Natural Computation, IEEE, 2008.[20] X. Yan, Research on the Hybrid ant Colony Algorithm based on Genetic Algorithm. International Journal of Signal Processing, Image Processing and Pattern Recognition 9(3) (2016) 155-166.

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress memediasi Good Corporate Governance dan Return saham. Penilaian financial distress menggunakan proksi Altman Z-Score untuk EMS (Emerging Market) yang dirasakan sesuai dengan kondisi pasar modal di Indonesia. Model analisis yang digunakan adalah regresi berganda dan hasil yang ditemukan adanya pengaruh financial distress memediasi kedua variabel penelitian GCG dan return saham. Dari keseluruhan emiten yang tercatat dalam SWA (per 1 November 2018), ditemukan sejumlah 12 emiten yang dapat dijadikan sampel dalam penelitian karena konsistensi keikutsertaan dalam penilaian GCG oleh IICG. 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Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines that board diversity (GENDERCHAIR), CEO age (CEOAGE) have impact on audit report timeliness. The sample of this study comprises of 100 companies listed on Vietnamese Stock Exchange in the period 2012 - 2014. Ordinary Least Square (OLS) regression analysis are performed to test the audit report timeliness determinants . Using quantitative research methods, findings found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. . This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting. 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Background Cardiovascular diseases are the leading cause of morbidity and mortality worldwide. The aim of the study was to guide researchers and commissioners of cardiovascular disease preventative services towards possible cost-effective interventions by reviewing published economic analyses of interventions for the primary prevention of cardiovascular disease, conducted for or within the UK NHS. Methods In January 2021, electronic searches of MEDLINE and Embase were carried out to find economic evaluations of cardiovascular disease preventative services. We included fully published economic evaluations (including economic models) conducted alongside randomised controlled trials of any form of intervention that was aimed at the primary prevention of cardiovascular disease, including, but not limited to, drugs, diet, physical activity and public health. Full systematic review methods were used with predetermined inclusion/exclusion criteria, data extraction and formal quality appraisal [using the Consolidated Health Economic Evaluation Reporting Standards checklist and the framework for the quality assessment of decision analytic modelling by Philips et al. (Philips Z, Ginnelly L, Sculpher M, Claxton K, Golder S, Riemsma R, et al. Review of guidelines for good practice in decision-analytic modelling in health technology assessment. Health Technol Assess 2004;8(36)]. Results Of 4351 non-duplicate citations, eight articles met the review’s inclusion criteria. The eight articles focused on health promotion (n = 3), lipid-lowering medicine (n = 4) and blood pressure-lowering medication (n = 1). The majority of the populations in each study had at least one risk factor for cardiovascular disease or were at high risk of cardiovascular disease. For the primary prevention of cardiovascular disease, all strategies were cost-effective at a threshold of £25,000 per quality-adjusted life-year, except increasing motivational interviewing in addition to other behaviour change strategies. Where the cost per quality-adjusted life-year gained was reported, interventions varied from dominant (i.e. less expensive and more effective than the comparator intervention) to £55,000 per quality-adjusted life-year gained. Future work and limitations We found few health economic analyses of interventions for primary cardiovascular disease prevention conducted within the last decade. Future economic assessments should be undertaken and presented in accordance with best practices so that future reviews may make clear recommendations to improve health policy. Conclusions It is difficult to establish direct comparisons or draw firm conclusions because of the uncertainty and heterogeneity among studies. However, interventions conducted for or within the UK NHS were likely to be cost-effective in people at increased risk of cardiovascular disease when compared with usual care or no intervention. Funding This project was funded by the National Institute for Health and Care Research (NIHR) Health Technology Assessment programme and will be published in Health Technology Assessment. See the NIHR Journals Library website for further project information.

JURNAL MANAJEMEN BISNISDAN KEWIRAUSAHAAN Volume 02/No.6/November/2018 e-ISSN 2598-0289 Terbit enam kali dalam setahun. Berisi tulisan yang diangkat dari hasil penelitian di bidang Ilmu Manajemen dan Kewirausahaan. Ketua Dewan PenyuntingProf. Ir. Carunia Mulya Firdausy, MA, Ph.D – Universitas Tarumanagara Wakil Ketua Dewan PenyuntingDr. Eko Harry Susanto – Universitas Tarumanagara Anggota Dewan Penyunting Dr. Ir. Agus Zainul Arifin, MM – Universitas TarumanagaraDr. Eddy Supriyatna MZ, M.HUM – Universitas TarumanagaraDr. Anas Lutfi, MM, MKN – Universitas IndonesiaDr. Hardius Usman, M.Si – Universitas IndonesiaDr. Indra Widjaja, SE, MM – Universitas TarumanagaraDr. Hetty Karunia Tunjung Sari – Universitas Tarumanagara SekretariatMaria Benedicta, SEStephanie Pane, SE, MM Alamat Penyunting dan Tata Usaha: Program Studi MM Untar, Kampus 1, Gedung Utama, Lantai 14, Jl. Let. Jen. S. Parman No. 1 Grogol, Jakarta 11440. Telp. (62-21) 5655806 dan Fax. (62-21) 5655808. Email: mmuntar@tarumanagara.ac.id JURNAL MANAJEMEN BISNIS & KEWIRAUSAHAAN November 2018, Volume 02, No 6 e-ISSN 2598-0289Halaman 1-114 ANALISA KINERJA KEUANGAN PADA PT. ASTRA INTERNATIONAL TBK PERIODE 2012-2017DARI SUDUT PANDANG ANALISIS RASIO KEUANGAN DAN METODE DU PONTRoben Wijaya 01-11 PENGARUH CITRA NEGARA, CITRA MEREK, DAN NEGARA ASAL TERHADAP MINAT BELIPADA SMARTPHONE DI INDONESIAMuhammad Imam Al Gibran dan Chairy 12-17 ANALISIS PENGARUH FLEXIBLE HRM TERHADAP FIRM INNOVATIVENESS YANG DIMEDIASIINNOVATIVE WORK BEHAVIOR(STUDI KASUS PADA PT XYZ)Kevin Matthew Aditya 18-24 STRATEGI PEMASARAN DALAM RANGKA MENINGKATKAN PENJUALAN KERAMIK PRIVATE LABELDAN MEMENANGKAN KOMPETISI PADA PT.CATUR MITRA SEJATI SENTOSA,Tbk (Mitra10)Henry dan Chairy 25-31 ANALISIS STRATEGI PERUSAHAAN MULTINASIONAL PT. SHINHAN INDO FINANCE DALAMMENGEMBANGKAN BISNIS DI INDONESIADito Kurniawan 32-38 PENGARUH GREEN PERCEVIED VALUE, GREEN PRODUCT INNOVATION, GREEN SELF IDENTITIY,BRAND CREDIBILITY TERHADAP GREEN PURCHASE INTENTION MELALUI GREEN BRAND EQUITYPADA PRODUK SKIN-CARE KOREA DI INDONESIAAlvin 39-45 PENGARUH BRAND AUTHENTICITY TERHADAP BRAND ATTACHMENT(STUDI KASUS PADA SEPATU OLAHRAGA ADIDAS)Erwin Saputra 46-52 PENGARUH KEMASAN TERHADAP MINAT BELI MASYARAKAT DENGAN KUALITASSEBAGAI VARIABEL MEDIASI PADA PRODUK “LEGIT”Billy Ivanko dan Hetty Karunia Tunjungsari 53-59 PENGARUH KESADARAN KESEHATAN DAN PRODUK MAKANAN TERHADAPMINAT BELI RESTORAN VEGETARIAN DENGAN VARIABEL MODERASI RELIGIUSITAS DI INDONESIAHimawan dan Hetty Karunia Tunjungsari 60-67 PENGARUH SOCIAL NETWORK MARKETING (SNM) DAN ELECTRONIC WORD OF MOUTH (EWOM)TERHADAP MINAT BELI PELANGGANWenny Kartika Susanto dan Keni 68-73 PERENCANAAN BISNIS PENUKARAN MATA UANG ASING “FORRENCY”Denis Wijaya 74-80 PENGARUH KUALITAS JASA, KEMUDAHAN TRANSAKSI, DAN PROMOSI TERHADAP LOYALITASKONSUMEN PT XYZ: KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASILaura Debora 81-88 KINERJA KEUANGAN DAN POTENSI KEBANGKRUTAN DARI PERUSAHAAN TRANSPORTASI JURNAL MANAJEMEN BISNIS & KEWIRAUSAHAAN November 2018, Volume 08, No 6 e-ISSN 2598-0289Halaman 1-114 PELAYARAN PADA TAHUN 2013-2017 Aditya Budi Kurniawan dan Carunia M. Firdausy 89-95 PENGARUH KETERLIBATAN SUPLIER DAN KONSUMEN SERTA INOVASI PRODUK TERHADAPPERFORMA PRODUK BARU DI PT. PUSPA PHARMARey Hagai Yheri dan Yanuar 96-103 PENDAPAT PEMILIK USAHA-USAHA KULINER DI JAKARTA TERHADAP PERAN GO-FOODDALAM PENGEMBANGAN USAHANYAOctarini dan Eko Harry Susanto 104-108 PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KEPUASAN KERJA DALAMMENINGKATKAN KINERJA KARYAWAN (STUDI KASUS PADA GENERASI BABY BOOMERS, X, Y DAN Z)Stevanny Novianti Saliman 109-114

In 1999, the TV movie Shark Attack depicted an attack by mutant great white sharks on the population of Cape Town. By the time the third entry in the series, Shark Attack 3, aired in 2002, mutant great whites had lost their lustre and were replaced as antagonists with the megalodon: a giant shark originating not in any laboratory, but history, having lived from approximately 23 to 3.6 million years ago. The megalodon was resurrected again in May 2021 through a trifecta of events. A video of a basking shark encounter in the Atlantic went viral on the social media platform TikTok, due to users misidentifying it as a megalodon caught on tape. At the same time a boy received publicity for finding a megalodon tooth on a beach in South Carolina on his fifth birthday (Scott). And finally, the video game Stranded Deep, in which a megalodon is featured as a major enemy, was released as one of the monthly free games on the PlayStation Plus gaming service. These examples form part of a larger trend of alleged megalodon sightings in recent years, emerging as a component of the modern resurgence of cryptozoology. In the words of Bernard Heuvelmans, the Belgian zoologist who both popularised the term and was a leading figure of the field, cryptozoology is the “science of hidden animals”, which he further explained were more generally referred to as ‘unknowns’, even though they are typically known to local populations—at least sufficiently so that we often indirectly know of their existence, and certain aspects of their appearance and behaviour. It would be better to call them animals ‘undescribed by science,’ at least according to prescribed zoological rules. (1-2) In other words, a large aspect of cryptozoology as a field is taking the legendary creatures of non-Western mythology and finding materialist explanations for them compatible with Western biology. In many ways, this is a relic of the era of European imperialism, when many creatures of Africa and the Americas were “hidden animals” to European eyes (Dendle 200-01; Flores 557; Guimont). A major example of this is Bigfoot beliefs, a large subset of which took Native American legends about hairy wild men and attempted to prove that they were actually sightings of relict Gigantopithecus. These “hidden animals”—Bigfoot, Nessie, the chupacabra, the glawackus—are referred to as ‘cryptids’ by cryptozoologists (Regal 22, 81-104). Almost unique in cryptozoology, the megalodon is a cryptid based entirely on Western scientific development, and even the notion that it survives comes from standard scientific analysis (albeit analysis which was later superseded). Much like living mammoths and Bigfoot, what might be called the ‘megalodon as cryptid hypothesis’ serves to reinforce a fairy tale of its own. It reflects the desire to believe that there are still areas of the Earth untouched enough by human destruction to sustain massive animal life (Dendle 199-200). Indeed, megalodon’s continued existence would help absolve humanity for the oceanic aspect of the Sixth Extinction, by its role as an alternative apex predator; cryptozoologist Michael Goss even proposed that whales and giant squids are rare not from human causes, but precisely because megalodons are feeding on them (40). Horror scholar Michael Fuchs has pointed out that shark media, particularly the 1975 film Jaws and its 2006 video game adaptation Jaws Unleashed, are imbued with eco-politics (Fuchs 172-83). These connections, as well as the modern megalodon’s surge in popularity, make it notable that none of Syfy’s climate change-focused Sharknado films featured a megalodon. Despite the lack of a Megalodonado, the popular appeal of the megalodon serves as an important case study. Given its scientific origin and dynamic relationship with popular culture, I argue that the ‘megalodon as cryptid hypothesis’ illustrates how the boundaries between ‘hard’ science and mythology, fiction and reality, as well as ‘monster’ and ‘animal’, are not as firm as advocates of the Western science tradition might believe. As this essay highlights, science can be a mythology of its own, and monsters can serve as its gods of the gaps—or, in the case of megalodon, the god of the depths. Megalodon Fossils: A Short History Ancient peoples of various cultures likely viewed fossilised teeth of megalodons in the area of modern-day Syria (Mayor, First Fossil Hunters 257). Over the past 2500 years, Native American cultures in North America used megalodon teeth both as curios and cutting tools, due to their large size and serrated edges. A substantial trade in megalodon teeth fossils existed between the cultures inhabiting the areas of the Chesapeake Bay and Ohio River Valley (Lowery et al. 93-108). A 1961 study found megalodon teeth present as offerings in pre-Columbian temples across Central America, including in the Mayan city of Palenque in Mexico and Sitio Conte in Panama (de Borhegyi 273-96). But these cases led to no mythologies incorporating megalodons, in contrast to examples such as the Unktehi, a Sioux water monster of myth likely inspired by a combination of mammoth and mosasaur fossils (Mayor, First Americans 221-38). In early modern Europe, megalodon teeth were initially referred to as ‘tongue stones’, due to their similarity in size and shape to human tongues—just one of many ways modern cryptozoology comes from European religious and mystical thought (Dendle 190-216). In 1605, English scholar Richard Verstegan published his book A Restitution of Decayed Intelligence in Antiquities, which included an engraving of a tongue stone, making megalodon teeth potentially the subject of the first known illustration of any fossil (Davidson 333). In Malta, from the sixteenth through eighteenth centuries, megalodon teeth, known as ‘St. Paul’s tongue’, were used as charms to ward off the evil eye, dipped into drinks suspected of being poisoned, and even ground into powder and consumed as medicine (Zammit-Maempel, “Evil Eye” plate III; Zammit-Maempel, “Handbills” 220; Freller 31-32). While megalodon teeth were valued in and of themselves, they were not incorporated into myths, or led to a belief in megalodons still being extant. Indeed, save for their size, megalodon teeth were hard to distinguish from those of living sharks, like great whites. Instead, both the identification of megalodons as a species, and the idea that they might still be alive, were notions which originated from extrapolations of the results of nineteenth and twentieth century European scientific studies. In particular, the major culprit was the famous British 1872-76 HMS Challenger expedition, which led to the establishment of oceanography as a branch of science. In 1873, Challenger recovered fossilised megalodon teeth from the South Pacific, the first recovered in the open ocean (Shuker 48; Goss 35; Roesch). In 1959, the zoologist Wladimir Tschernezky of Queen Mary College analysed the teeth recovered by the Challenger and argued (erroneously, as later seen) that the accumulation of manganese dioxide on its surface indicated that one had to have been deposited within the last 11,000 years, while another was given an age of 24,000 years (1331-32). However, these views have more recently been debunked, with megalodon extinction occurring over two million years ago at the absolute latest (Pimiento and Clements 1-5; Coleman and Huyghe 138; Roesch). Tschernezky’s 1959 claim that megalodons still existed as of 9000 BCE was followed by the 1963 book Sharks and Rays of Australian Seas, a posthumous publication by ichthyologist David George Stead. Stead recounted a story told to him in 1918 by fishermen in Port Stephens, New South Wales, of an encounter with a fully white shark in the 115-300 foot range, which Stead argued was a living megalodon. That this account came from Stead was notable as he held a PhD in biology, had founded the Wildlife Preservation Society of Australia, and had debunked an earlier supposed sea monster sighting in Sydney Harbor in 1907 (45-46). The Stead account formed the backbone of cryptozoological claims for the continued existence of the megalodon, and after the book’s publication, multiple reports of giant shark sightings in the Pacific from the 1920s and 1930s were retroactively associated with relict megalodons (Shuker 43, 49; Coleman and Huyghe 139-40; Goss 40-41; Roesch). A Monster of Science and Culture As I have outlined above, the ‘megalodon as cryptid hypothesis’ had as its origin story not in Native American or African myth, but Western science: the Challenger Expedition, a London zoologist, and an Australian ichthyologist. Nor was the idea of a living megalodon necessarily outlandish; in the decades after the Challenger Expedition, a number of supposedly extinct fish species had been discovered to be anything but. In the late 1800s, the goblin shark and frilled shark, both considered ‘living fossils’, had been found in the Pacific (Goss 34-35). In 1938, the coelacanth, also believed by Western naturalists to have been extinct for millions of years, was rediscovered (at least by Europeans) in South Africa, samples having occasionally been caught by local fishermen for centuries. The coelacanth in particular helped give scientific legitimacy to the idea, prevalent for decades by that point, that living dinosaurs—associated with a legendary creature called the mokele-mbembe—might still exist in the heart of Central Africa (Guimont). In 1976, a US Navy ship off Hawaii recovered a megamouth shark, a deep-water species completely unknown prior. All of these oceanic discoveries gave credence to the idea that the megalodon might also still survive (Coleman and Clark 66-68, 156-57; Shuker 41; Goss 35; Roesch). Indeed, Goss has noted that prior to 1938, respectable ichthyologists were more likely to believe in the continued existence of the megalodon than the coelacanth (39-40). Of course, the major reason why speculation over megalodon survival had such public resonance was completely unscientific: the already-entrenched fascination with the fact that it had been a locomotive-sized killer. This had most clearly been driven home by a 1909 display at the American Museum of Natural History in New York City. There, Bashford Dean, an ichthyologist at the museum, reconstructed an immense megalodon jaw, complete with actual fossil teeth. However, due to the fact that Dean assumed that all megalodon teeth were approximately the same size as the largest examples medially in the jaws, Dean’s jaw was at least one third larger than the likely upper limit of megalodon size. Nevertheless, the public perception of the megalodon remained at the 80-foot length that Dean extrapolated, rather than the more realistic 55-foot length that was the likely approximate upper size (Randall 170; Shuker 47; Goss 36-39). In particular, this inaccurate size estimate became entrenched in public thought due to a famous photograph of Dean and other museum officials posing inside his reconstructed jaw—a photograph which appeared in perhaps the most famous piece of shark fiction of all time, Steven Spielberg’s 1975 film Jaws. As it would turn out, the megalodon connection was itself a relic from the movie’s evolutionary ancestor, Peter Benchley’s novel, Jaws, from the year before. In the novel, the Woods Hole ichthyologist Matt Hooper (played by Richard Dreyfuss in the film) proposes that megalodons not only still exist, but they are the same species as great white sharks, with the smaller size of traditional great whites being due to the fact that they are simply on the small end of the megalodon size range (257-59). Benchley was reflecting on what was then the contemporary idea that megalodons likely resembled scaled-up great white sharks; something which is no longer as accepted. This was particularly notable as a number of claimed sightings stated that the alleged megalodons were larger great whites (Shuker 48-49), perhaps circuitously due to the Jaws influence. However, Goss was apparently unaware of Benchley’s linkage when he noted in 1987 (incidentally the year of the fourth and final Jaws movie) that to a megalodon, “the great white shark of Jaws would have been a stripling and perhaps a between-meals snack” (36). The publication of the Jaws novel led to an increased interest in the megalodon amongst cryptozoologists (Coleman and Clark 154; Mullis, “Cryptofiction” 246). But even so, it attracted rather less attention than other cryptids. From 1982-98, Heuvelmans served as president of the International Society of Cryptozoology, whose official journal was simply titled Cryptozoology. The notion of megalodon survival was addressed only once in its pages, and that as a brief mention in a letter to the editor (Raynal 112). This was in stark contrast to the oft-discussed potential for dinosaurs, mammoths, and Neanderthals to remain alive in the present day. In 1991, prominent British cryptozoologist Karl Shuker published an article endorsing the idea of extant megalodons (46-49). But this was followed by a 1998 article by Ben S. Roesch in The Cryptozoology Review severely criticising the methodology of Shuker and others who believed in the megalodon’s existence (Roesch). Writing in 1999, Loren Coleman and Jerome Clark, arguably the most prominent post-Heuvelmans cryptozoologists, were agnostic on the megalodon’s survival (155). The British palaeozoologist Darren Naish, a critic of cryptozoology, has pointed out that even if Shuker and others are correct and the megalodon continues to live in deep sea crevasses, it would be distinct enough from the historical surface-dwelling megalodon to be a separate species, to which he gave the hypothetical classification Carcharocles modernicus (Naish). And even the public fascination with the megalodon has its limits: at a 24 June 2004 auction in New York City, a set of megalodon jaws went on sale for $400,000, but were left unpurchased (Couzin 174). New Mythologies The ‘megalodon as cryptid hypothesis’ is effectively a fairy tale born of the blending of science, mythology, and most importantly, fiction. Beyond Jaws or Shark Attack 3—and potentially having inspired the latter (Weinberg)—perhaps the key patient zero of megalodon fiction is Steve Alten’s 1997 novel Meg: A Novel of Deep Terror, which went through a tortuous development adaptation process to become the 2018 film The Meg (Mullis, “Journey” 291-95). In the novel, the USS Nautilus, the US Navy’s first nuclear submarine and now a museum ship in Connecticut, is relaunched in order to hunt down the megalodon, only to be chomped in half by the shark. This is a clear allusion to Jules Verne’s 20,000 Leagues under the Sea (1870), where his Nautilus (namesake of the real submarine) is less successfully attacked by a giant cuttlefish (Alten, Meg 198; Verne 309-17). Meanwhile, in Alten’s 1999 sequel The Trench, an industrialist’s attempts to study the megalodon are revealed as an excuse to mine helium-3 from the seafloor to build fusion reactors, a plot financed by none other than a pre-9/11 Osama bin Laden in order to allow the Saudis to take over the global economy, in the process linking the megalodon with a monster of an entirely different type (Alten, Trench 261-62). In most adaptations of Verne’s novel, the cuttlefish that attacks the Nautilus is replaced by a giant squid, traditionally seen as the basis for the kraken of Norse myth (Thone 191). The kraken/giant squid dichotomy is present in the video game Stranded Deep. In it, the player’s unnamed avatar is a businessman whose plane crashes into a tropical sea, and must survive by scavenging resources, crafting shelters, and fighting predators across various islands. Which sea in particular does the player crash into? It is hard to say, as the only indication of specific location comes from the three ‘boss’ creatures the player must fight. One of them is Abaia, a creature from Melanesian mythology; another is Lusca, a creature from Caribbean mythology; the third is a megalodon. Lusca and Abaia, despite being creatures of mythology, are depicted as a giant squid and a giant moray eel, respectively. But the megalodon is portrayed as itself. Stranded Deep serves as a perfect distillation of the megalodon mythos: the shark is its own mythological basis, and its own cryptid equivalent. References Alten, Steven. Meg: A Novel of Deep Terror. New York: Doubleday, 1997. Alten, Steven. The Trench. New York: Pinnacle Books, 1999. Atherton, Darren. 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