Corporate Renewable Energy Procurement Prioritization Using Analytic Hierarchy Process (AHP) by Energy Service Company Perspective in Response to COP26

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To be able to participate in the COP26 commitment to work together to make clean and sustainable solutions, making clean power is the most affordable and reliable option for Indonesia to meet its power needs efficiently by 2030. The purpose of this research is to create a prioritization of prospective renewable energy projects from the point of view of a service company as an oil and gas company’s contractor. These include Indonesia’s prospective projects, which are geothermal or carbon capture and utilization, and decarbonization or reduction emission from existing services. This research also decides criteria that important for service company in providing renewable energy. A literature study, interviews with key decisionmakers in the company, questionnaires to company experts, and a questionnaire to practitioners in the industry were done to determine the criteria and prioritization technique. Four criteria of governance, marketing and sales, financial and project management were found to support the prioritization process using the Analytical Hierarchy Process (AHP). Among the nine sub-criteria, the sub-criteria with the highest global weights are profitability, cashflow, and service quality assurance.

Implementation of Magic Formula and Acquirer’s Multiple Stock Investment Strategy in The Indonesia Stock Exchange

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The Indonesia Capital Market has experienced a significant increase in investors from 2019 until now. The increase in the number of new Indonesian capital market investors is dominated by people under 30 years who prefer to invest in stocks and mutual funds. This increase in new investors does not follow by high financial literacy. Research regarding financial literacy and investment return in Indonesia showed that financial literacy affects investment return. Therefore, Indonesia’s new investors will most likely experience losses due to their lack of financial literacy. Even though there are equity funds for novice stock investors that help them minimize the error they would make if they invest themselves, they cannot choose the equity funds randomly since most equity funds cannot beat the market benchmark. This study proposed using the Magic Formula and Acquirer’s Multiple as an investment strategy for new investors in Indonesia. Both Magic Formula and Acquirer’s Multiple generated an average annual return greater than the market and Indonesia Equity Funds listed since 2016 with an average return of 26,24% and 26,32% annually. The Sharpe ratio of both methods also generated a higher ratio than the market, where Magic Formula generated an average Sharpe ratio of 0,930 annually, while Acquirer’s Multiple generated an average ratio of 1,038. The acquirer’s Multiple is recommended for novice investors because it outperforms the Magic Formula and the market in terms of actual annual returns and risk-adjusted returns.

The Effect of Earning Asset Quality and Loan to Deposit Ratio on Non-Performing Loan of Rural Banks: Comparison between before and during the Covid-19 Pandemic

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This study aims to analyze the effect of Loan to Deposit Ratio (LDR) and Earning Asset Quality (EAQ) on Non-Performing Loan (NPL) before and during the Covid-19 pandemic. The data used in this study are the quarterly reports of rural banks in Central Java from 174 banks. Data analysis was carried out by comparing multiple linear regressions before and during the Covid-19 pandemic. The results show that the Covid-19 pandemic can strengthen the negative relationship between LDR and NPL, as well as strengthen the positive relationship between EAQ and NPL. LDR before the Covid1-19 pandemic had an insignificant negative effect, but during the pandemic it had a negative and significant effect. Whereas EAQ had a positive effect on NPL both before and during the Covid-19 pandemic.

An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)

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The profession should pay more attention to the professional ethics and morals that form the basis of how they do their work. The accountant must fully adhere to a set of moral and ethical standards because they are crucial for the execution of their task. This study attempts to ascertain accounting students’ perceptions of how they comprehend the Financial Accounting Standards (SAK) and Moral Ethics of Professional Public Accountants (SPAP) on the Professionalism of Public Accountants. In order for all members of the profession to carry out their duties to the best standards possible, it is intended that the results of this study would reveal the respondents’ level of moral ethics comprehension. The population in this study consisted of 98 accounting students who had undergone auditing/auditing accounting courses, 50 from the economics faculty of the Unisri Accounting study program and 48 from the economics faculty of the accounting study program at Muhammadiyah University of Surakarta. While the sampling approach utilized is judgment sampling or taking research samples based on considerations, such as students who have attended auditing courses. According to the panel’s findings, students from the economics department specializing in accounting believe that moral and ethical forces influence the professionalism of public accountants in carrying out their profession. However, ethics and morality are not sufficient in and of itself; they must be combined with good comprehension, competence, and accountability in understanding public accounting professional standards (SPAP) and financial accounting standards (SAK). It is proved that ethics and morals affect the professionalism of public accountants with a significance value of 0.41, while the understanding of public accounting professional standards has effect on the variable of public accounting professionalism with a significance value of 0.36 and the variable of understanding of financial accounting standards on the professionalism of public accountants with a significance value of 0.14. Thus, simultaneously, it shows that these three variables have an effect on the professionalism of public accountants.

E-Commerce and Environmental Uncertainty Adoption in Strengthening Financial Literature on the Performance of MSMEs in the Culinary Sector in Solo

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This study has purpose (1) to analyse the effect of financial literacy on the performance of MSMEs. (2) to analyse the effect of financial literacy on the performance of MSMEs moderated by e-commerce adoption. (3) to analyse the effect of financial literacy on the performance of MSMEs moderated by environmental uncertainty. The quantitative descriptive approach was used in this study, which included 175 SMEs in the culinary sector in Solo. Data sources were acquired from primary sources utilizing a closed questionnaire technique, and the measurement scale was a 5-point Likert scale. The Pearson Correlation and Cronbach Alpha tests are used to assess the data’s quality. The data analysis technique used regression analysis with the Absolute Difference test approach, after first performing the traditional assumption test. The results of the study show (1) Financial literacy has a significant effect on the performance of MSMEs in the culinary sector in Solo City. (2) E-commerce can moderate the influence of financial literacy on the performance of MSMEs in the culinary sector in Solo City. (3) Environmental uncertainty cannot moderate the influence of financial literacy on the performance of MSMEs in the culinary sector in Solo City.

Strategies for Creating a Coordinating System of Arterial Hypertension Prophylaxis in a Population with Different Risk Factors and Trophology Status

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The authors proposed strategies for creating a coordinated system for the prevention of arterial hypertension in a population with different risk factors and trophic status in this review of the literature. In general, the studies described and carried out in different conditions are important, creating new ideas about the modern description of arterial hypertension in the population. The authors concluded that there is a “horizon” of promising directions for the future science to further study the epidemiology and prevention of AH.

The Role of Genetic Polymorphism in the Pathogenesis of Chronic Venous Insufficiency

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Chronic venous diseases (CVD), including varicose veins, are among the most common diseases in developed countries in Europe and the United States and affect one third to one half of the population, especially women. Among many achievements in the knowledge of the pathogenesis of achievements, it should be noted the identification of the role of matrix metalloproteinases (MMPs) as important mediators of the degenerative process associated with the onset and progression of venous insufficiency. The study included 98 patients aged 20 to 78 years with chronic venous insufficiency, including, in accordance with the CEAP classification, 45 patients with moderate CVI (class C3–C4) and 53 patients with severe CVI (class C5–C6). The results obtained in the course of the study reliably indicate the presence of an association between the carriage of the Arg allele and the Gln/Arg and Arg/Arg genotypes of the Gln279Arg polymorphism in the MMP9 gene with the risk of developing complicated forms of CVI.

Genetic Predictors of Development of Diabetic Foot Syndrome in Patients with Diabetes Mellitus

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An increase in the population of patients with diabetes mellitus affects the incidence of diabetic foot syndrome (DFS), as its chronic complication. Among the various types of growth factors that play a role in the development of late complications of diabetes, vascular endothelial growth factor, VEGF, is currently in the focus of attention. The study conducted by the authors was aimed at determining the relationship between the G634C polymorphism of the VEGFA rs2010963 gene and the predisposition to the development of diabetic foot syndrome in patients with diabetes mellitus. We examined 96 patients aged 39 to 76 years with diabetes mellitus complicated by diabetic foot syndrome. Based on the studies, it was determined that the G634C polymorphism in the VEGFA gene (rs2010963) is involved in the formation and development of diabetic foot syndrome in patients with diabetes mellitus.

Proposed Integrated Marketing Strategy to Increase Brand Awareness for PT Karya Seni Hadiprana (Hadiprana Artwork)

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PT. Karya Seni Hadiprana (KSH) is a consultant and contractor company that provides artwork in architecture and interior industry. The company provides customize premium artwork products and services that have local content inspired from the rich of Indonesian culture. However they are having decreasing numbers of new customers and revenue streams due to global pandemic of COVID-19. Digitalization in architecture and interior industry also impact the PT KSH compare with other competitor who already utilized digital marketing strategy. The purpose of this study is to find out the reasons of the business issues, due to changing of customer behavior impact from Covid-19 and digitalization in architecture and interior industry. The research method uses qualitative descriptive methods. Qualitative descriptive methods are used to acquire primary data and make observation from in-depth interview with the company executives. The collection data is then to create internal and external analysis. The internal analysis is to gather the information about PT KSH internal conditions with Marketing Mix, Business Model Canvas and VRIO analysis, while the external analysis is used to evaluate the external factor of architecture and interior industry as well as customer behavior. Furthermore, after internal and external analysis was conducted, the researchers used SWOT analysis and find the weakness of the company, which lack of digital marketing strategy. Based on the analysis, researchers presented new integrated marketing strategy by optimizing digital marketing and improve marketing knowledge in order to increase awareness of products and services of PT Karya Seni Hadiprana.

Effect of Phosphate Solubilizing Fungi from Rhizosphere soil of Medicinal plants on Growth and Phosphate uptake in Raphanus sativus

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This field experiment deals with the isolation and evaluation of phosphate solubilizing fungi of a total of 9 isolates isolated from 10 rhizosphere soil of medicinal plants by serial dilution method using Pikovaskaya’s medium. After screening, 3 fungi were selected and evaluated, PSF 7 (Talaromyces sp.) showed good results in phosphate solubilization including solubilization index (3.08), reduced pH (3.2 from initial pH 6.8), titrable acidity (38.08), and phosphate present in culture broth (25µg/ml). The radish seeds showed 88% germination and growth, yield parameters include, plant height – 20.9cm, 40.8cm, and 71.5cm at 15 days, 30 days, and harvest respectively, several leaves at 9, 13, and 17 at 15 days, 30days and harvest respectively, root length (24.5cm), the weight of biomass (fresh weight -152 and dry weight – 15.7) and yield of root vegetable weight (39g). The maximum plant phosphorus uptake was recorded as 0.371% and the maximum P (Kg/ha) available in the rhizosphere soil was recorded as 344.29 Kg/ha. Due to the observation of good results in phosphate solubilization, they improve the growth and yield of radish. The selected PSF were recommended as phosphate bio inoculums in the agricultural field to improve plant growth and yield in radish and to maintain soil fertility.