Prediction of Financial Distress on Properties and Real Estate in Indonesia

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Financial distress is a stage of decline in financial conditions which occurred before the onset of bankruptcy. This study was conducted with the aim of knowing the effect of Operating Capacity, Sales Growth, and Debt to Equity Ratio in predicting Financial Distress in property and real estate companies on Indonesian Stock Exchange in 2018-2020. The research method which is used is quantitative research. The sampling technique used purposive sampling method, namely the selection of samples with criteria that have been determined by the researcher. The data used is secondary data in the form of financial statements of property and real estate companies listed on the Indonesian Stock Exchange for the 2018-2020 period. The companies selected as the research sample were 38 companies so that the total observations were 114 observations. Financial distress is included as dummy variable, and it is categorized as 1 (one) for companies which experiencing financial distress and 0 (zero) for companies which is not experiencing in financial distress. The result of this study shows that operating capacity sales growth and debt to equity ratio do not affect the company’s probability of experiencing financial distress.

Transformational and Instructional Leadership Styles to Improve Teacher Performance: Literature Review

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The importance of transformational and instructional leadership styles of principals is interesting to study. There are several articles on Transformational and Instructional leadership style reviews found. This literature review aims to determine the transformational and instructional leadership styles of school principals to improve teacher performance. Based on the results of the literature review, it was found that there was a significant relationship between the transformational leadership style and the principal’s instructional style to improve teacher performance, which was seen from the increase in teacher performance and teacher job satisfaction in schools. The results of the review article show a significant relationship between transformational and instructional leadership styles in improving teacher performance in schools. There is a positive relationship between transformational and instructional leadership styles and can have a positive and significant influence on teacher behavior and teacher job satisfaction. Principal’s Transformational and Instructional Leadership is one of the factors that encourage schools to achieve goals actively and efficiently.

Effect of Cadmium Nitrate on Acute Toxicity of Fish Channa Punctatus at 24 Hr. by Dragstedt and Behren’s Method

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This study was carried out on fish channa punctatus to investigate the lethal concentration of cadmium nitrate on fish channa punctatus at 24 hr.
Experiment procedure was repeated five times at the selected cadmium nitrate concentrations, noting the number of fish killed. The mean value was taken. These values were taken to determine LC50 value for 24 hr.
Toxicity of heavy metals it may be depends upon the dose and time of exposure period.

Alzheimer’s disease: Prevention Strategy

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Alzheimer’s disease (AD) is one of the age-related infections which can develop to Dementia and nowadays both pervasiveness and rate of dementia rise considerably with propelling age Aβ plaques are commonly found in Alzheimer’s patients. neurofibrillary tangles are irregular growth of protein in the brain. Paul Block and George Mannesco believe that Aβ plaques exist, after they discovered circular buildup. AD is eventually caused by neuronal malfunction and death. Aβ cellulose bodies are considered to be less poisonous than Aβ oligomers. A union of blood pressure in adulthood will increase their risk of dementia and Alzheimer’s disease. In the research they found out that old people with 75+ years and the following period are having more risk of dementia and AD. BMI has a bifacial association with dementia and AD has several studies. Due to the uncertain pathophysiological mechanism of Alzheimer’s disease, it is crucial for selecting a precise target population, need for a large sample size, and high cost of the prevention research, it has been a main issue to conduct primary prevention trials. Commonly, healthy seniors are a primary target demographic. Non-pharmacological treatments are helping the patient by enhancing a protective lifestyle like doing physical exercise and a healthy diet. Biomarkers have a priority role to design which group will get in preventative trials, a higher risk of progression of dementia will cut down the studies, however it will decrease the general public’s ability to find the entire community. Primary prevention will evade illness and accomplice pathologies before they arise. Additionally, secondary prevention contains screening to detect disease in its early stages. Tertiary prevention is treating an illness to avoid complex injuries and disability. In a research study, the use of drugs, vitamins, or lifestyle treatments can prevent Alzheimer’s disease, according to the natural definition term the outcome can be a lot of different paths. The possibility of clinical research of AD prevention is full of obstacles.

The Effect of Net Income, Total Cash Flow, And Company Size on Stock Price (Empirical Study on Banking Companies on the IDX)

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This study is to examine the effect of net income, total cash flow and company size on stock prices in the Go Public Banking sector on the Indonesia Stock Exchange (IDX). The population of this study is 43 banks and the research sample is 28 banks that can be
Sampled in the research period 2018 to 2020 and banks that go public on the IDX. This study uses the analysis method of normality test, t test, f test and correlation analysis, determinant coefficient and multiple linear regression using SPSS version 25 software.
The conclusion of this study is that the net income variable (X1) has a significant and positive effect on stock prices, the total cash flow variable (X2) has no significant effect on stock prices and the firm size variable (X3) has an insignificant and negative effect on stock prices. Meanwhile, simultaneously, net income, total cash flow, and company size have a significant effect on stock prices of banking companies listed on the Indonesia Stoct Exchange (IDX) in 2018 – 2020.

Proposed A Loyalty Program 3.0. Case Study: Morinaga Rewards Club

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Indonesia is predicted to become the fourth largest country by world GDP in 2050 by PWC. Human resources on the skills of Indonesian workers are essential factors. Individual workers must be in good health and not lacking in nutrients to achieve optimal productivity. Nutritional intake should start early or in the first thousand days of life. Unfortunately, the rate of stunting or malnutrition in children under five in Indonesia is still above the WHO standard average. The government has made several efforts, including prioritizing breastfeeding for children under one year of age. Baby milk nutrition companies such as Kalbe Nutritional, through the Morinaga brand, support government regulations and participate in nutrition education for babies under five years old. Through the Morinaga Rewards Club loyalty program on a digital application-based platform, Morinaga focuses on the target market of millennial mothers to provide nutrition education and child development. In order to provide a good user experience, the consumer journey at Morinaga is divided into acquisition, activation, and retention. The system integration approach with retail partners and retention modeling Loyalty 3.0 will be applied to increase the number of active users and consumer retention using the Morinaga Rewards Club application.

A Linguistic Communication Interpretation Wearable Device for Deaf and Mute User

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There is a segment of society, which does not have access to today’s sophisticated acoustics, but gesture-based sign language, such as using the hands or the shoulders of the eyes, can be a vital tool for making sure their audio is audible. The most widely used sign language in the world, known as ALC—American Linguistic Communication—varies slightly depending on the nation. Deaf and mute people can communicate effectively by using hand gestures to convey their message. The wearable good glove we developed for this study will translate ALC motions into the proper alphabets and words. It makes use of a glove with a number of flex sensors on the fingers’ distal and proximal interphalangeal joints as well as the metacarpophalangeal joint to detect finger bending. The complete system is divided into three units: a wearable hand glove unit with a flexible device that records user-created ALC gestures, a processing unit in charge of taking sensor data, and a final unit that uses a machine classifier to identify the appropriate alphabet. In order to receive known alphabet data in text form through a wired channel via the mobile “Sign to Speech App,” which presented that text data into this app, the smartphone unit is linked to the processing unit. Its user-friendly design, low cost, and availability on mobile platforms give it an edge over traditional gesture language techniques.

The Study of Working Engagement and Working Environment towards Job Happiness in the Malaysian Hotel Industry

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This paper presents a study on work engagement and working environment towards job happiness among 3 to 5 stars hotel employees in Penang. The main purpose of the study is to broaden and deepen the understanding of job happiness among hotel employees especially within the hospitality industry in Malaysia. Working engagement can be defined as when an employee feels strongly engaged with the organization due to several reasons. The work place, surrounding, company system, policies, structure and procedure is called working environment. Job happiness is an essential aspect to any organization, because it impacting employee job performance, job satisfaction and job productivity. In this research stratified sampling was employ and of total number of 370 questionnaires were distributed via online, as a result 280 usable questionnaires were successfully gathered with the return rate of 75.6 percent. The raw data were analysed by using linear regressions. To conclude, it can be proposed that this research will benefit the practitioner, academician and researcher for the purpose of daily operation and future research. In conclusion, this study further confirmed that working engagement, working environment and job happiness was proven to have a strong relationship.

Solar Energy Meteorology in Agriculture – an X-ray of Solar Irradiance

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This study describes the role of solar energy meteorology in agriculture. The objectives of the study are to be familiar with solar meteorological parameters, evaluate the effects of solar meteorology on agricultural productivity and determine the solar irradiance of the Ado-Ekiti. The study was carried out using secondary data sourced for book, internet and from the Atmosphere 41 All-in-One automatic weather station of the Department of Agricultural and Bio-environmental Engineering of the Federal Polytechnic, Ado-Ekiti. Global solar radiation measured between 1995 and 2005 by Estonian Meteorological and Hydrological Institute was summarized. Also, sums and average solar irradiance in Ado-Ekiti as measured in the automatic weather station of the Department of Agricultural and Bio-Environmental Engineering, the Federal Polytechnic, Ado-Ekiti were determined and 1057 KW/m2 and 7.367 KW/m2 values were obtained for the month of August, 2020, respectively. The study concludes that these solar irradiance values are critical in the design of solar PV systems for crop drying, irrigation system and electrification of farms towards enhancing agricultural productivity in Ado-Ekiti. The study therefore recommends that the solar irradiance should be measured for a longer period of time.

Tax Review of Corporate Income Tax as a Strategy of Tax Management

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The purpose of this study is to analyze the application of tax review of corporate income tax as a tax management strategy on PT. X Period 2017-2019. The research method used in this study is qualitative descriptive. The data used in this study was obtained from interviews, observations, document studies and online research. This research was conducted at PT X for the period 2017, 2018 and 2019. The results of research related to the implementation of tax review of corporate income tax is a fiscal correction that is carried out not in accordance with the Tax Law and Tax Regulations that apply in Indonesia. Corporate tax income PT. X in 2017, 2018, 2019 became more paid, underpaid and nil. There is a potential tax shock that can cause companies to be prepared in case of tax checks so that companies must do better tax management.