The Role of Profitability in Moderating the Influence of Liquidity and Leverage on Audit Opinion

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The auditor issued an audit opinion to determine the risk of uncertainty regarding the condition of the company to continue operating where COVID-19 is spreading rapidly. This research aims to look at the influence of liquidity and leverage on audit opinion in the consumer goods sector listed on the Indonesia Stock Exchange in 2020, with profitability as a moderation variable. The research model uses a causal-comparative design and binary logistic regression analysis with secondary data types. 188 consumer goods sector companies listed on the Indonesia Stock Exchange, in 2020, met the criteria for being the research sample. The results of the study showed that liquidity and leverage simultaneously affect audit opinion. Partially, liquidity has no influence on audit opinion, while leverage partially affects audit opinion. Profitability as moderation is able to strengthen the influence of liquidity on opinions but is not able to moderate the influence of leverage on audit opinions. The limitation in this study is that it only selects the company’s internal factors. Further researchers are expected to consider other free variables such as auditor turnover, and opinions submitted by auditors in the previous period, as well as using other sectors such as the real estate property sector. The leverage factor can be used as reference data for auditors to see how the company is able to maintain the condition of the company to avoid bankruptcy in the pandemic.

Morphometric Characteristics of the Parotid Glands in Immature Rats with Intestinal Dysbacteriosis

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It is known that in some infectious diseases of the digestive system, the large salivary glands are also involved in the pathological process. In experimental modeling of dysbiosis in laboratory rats, increased adhesion of opportunistic microorganisms to intestinal epithelial cells was revealed. In connection with the above, the goal was to study the features of the morphological and functional differentiation of the major salivary glands in postnatal ontogenesis, as well as to find out the morphological criteria for their functional activity under the influence of intestinal dysbacteriosis.

Proposed Business Strategy to Increase Revenue in Power Generation Sector

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Business growth is a basic requirement for business sustainability of a company. Strategy formulation to increase revenue during pandemic is very challenging in some sectors. This research will focus on XYZ, a disguise name of a real oil & gas company that operates lubricants business in Indonesia. The objective of this research is to find the best business strategy for XYZ to increase revenue in Power Generation sector. The research methodology in this research is by qualitative method through analyzing external and internal factor using primary data (focus group discussion, in-depth interview, and questionnaire) and secondary data (internal report, journal, and textbook). Those data are used to analyze the external and internal factors that affect XYZ. The analysis is then used further to generate strategy through Strategy Diamond Model. XYZ is recommended to improve supply chain strength through maximizing production in local blending plant, strengthening raw material sourcing, strengthening network & distribution, and formulating pricing strategy that better fit to market.

Solving A ML Problem Using The Grossone

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Machine learning (ML) has grown at a remarkable rate, becoming one of the most popular research directions. It is widely applied in various fields, such as machine translation, speech recognition, image recognition, recommendation system, etc. Optimization  problems lie at the heart of most machine learning approaches. So, the essence of most ML algorithms is to build an optimization model and learn the parameters in the objective function from the given data. A series of effective optimization methods were put forward, in order to promote the development of ML. They have improved the performance and efficiency of ML methods. The aim of this paper is to show that, among many other fields, the grossone may be used successfully in the ML. The grossone, the infinite unit of measure, has been proposed by Professor Y. Sergeyev in a number of noticeable works, as the number of elements of the set, N, of natural numbers. It is expressed by the numeral . This new computational methodology would allow one to work with infinite and infinitesimal quantities in the ―same way‖ as that working with finite numbers  More details about it are given in Section 4. We analyze the SVM from the viewpoint of mathematical programming, solving a numerical example using the grossone. The Iris dataset was chosen for the implementation of the support vector method. This is a wellknown set of data used in the area of ML.

Tapping the New Source of Growth: New Marketing Strategy for a Heavy Equipment Distributor in the Nickel-Mining Sector

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Indonesia which owns 23% of the world’s nickel reserves, is in the early phase of the nickel sector development, which affects the heavy equipment industry to support operations. PT Kaizen Distributor, Tbk is a seller of an Articulated Dump Truck (ADT) and the sole distributor of the Kaizen brand in Indonesia. To date, the corporate has focused only on sales to the coal and gold mining sector and is yet to conduct nickel-mining market penetration to the fullest. This is indicated by a decrease in the corporate nickel sub-sector contribution from 26% to 16% and instability of unit sales. While the current ADT competition is very competitive, therefore, the purpose of this research is to formulate a new marketing strategy to focus on the nickel-mining segment. The qualitative methods were used by carrying out observations, in-depth interviews, and utilizing supporting data from internal and external corporate reports. SWOT Analysis is a generic framework used for business environment analysis. The Positioning Maps and the Existing 4Ps Marketing Mix are used to assess the corporate’s positioning and strategies. As the research result, the corporate needs to develop strategies based on the relationship between the corporate’s internal-external environment factors using TOWS and make changes in Positioning regarding more product variety and more attractive promotion campaigns. This repositioning is supported by the development of the Existing 4Ps Marketing Mix, such as by improving the features of existing products and proposing a larger capacity type, considering pricing strategies, increasing supply allocation, widening market area coverage, attractive maintenance packages, flexible financing, and product bundling package offers. Also, the addition of other 3Ps as a form of improvement is by evaluating salesperson’s competency in entering new markets, increasing the efficiency of customer surveys, and adding new product support points.

Developing a New Customer Journey Path: Case Study on a Fixed Broadband ISP Company

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The need for internet connectivity use has grown to the point that it can be considered a primary need that cannot be separated from the support of many needs and sectors of life. This momentum has attracted InterHome as one of the providers of fixed broadband Internet Service Providers (ISP) to meet these needs. As a result, the value of the engagement rate, which increased significantly in 2021 compared to the previous year but this thing is inversely proportional to the InterHome brand’s sentiment, which fluctuated every month in 2021 and, on average, rarely reached the point where the brand sentiment became an illustration of the context behind the interaction. In this study, using external and internal analysis in the analysis of the business environment, it is obtained an overview of the significant competitive industry contained in the SWOT analysis. As a follow-up to the problems faced by InterHome, the author proposes a customer journey using the 5 A’s Customer Journey Path guidelines from Marketing 5.0 by Philip Kotler, Hermawan Kartajaya, and Iwan Setiawan to obtain a portrait of the existing and expected conditions by InterHome customers. While the company has made various attempts to date, there is still a lack of investigation into what customers need and desire on each journey. Therefore, this study aims to increase customer retention in line with increasing positive brand sentiments and reach the target using a customer journey approach. The combination of quantitative and qualitative is used in this study, where quantitative data brings a breadth of research, and qualitative data allows depth. As a result of the study, the proposed customer journey can be described at the 5 A’s stages, providing a clear view of the improvement initiatives that could be a solution for each stage and helping companies align around common goals. The detailed mapping of the proposed customer journey is divided into six key points, including common customer activities that explain what InterHome consumers typically do when they decide to subscribe to InterHome. Furthermore, customer needs and desires represent what customers will seek to be captured by the brand at every stage of its journey. The point where the consumer interacts with the brand is described as the touchpoint in the customer journey. Business goals and Key Performance Indicators (KPIs) are measurable values ​​that will measure the company’s performance and success in achieving business goals and in line with the implementation of data-based marketing.

Ted Talks to Improve Oral Skills in Spanish Engineering Students

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This paper is characterized by its interdisciplinarity, since it converges in an unusual way for undergraduate engineering students, three aspects of scientific dissemination: the contents of an engineering degree, the transmission of these contents orally in an effective way following the model offered by the TED talks, and the use of oral English as the language of scientific transmission.

The main objective of the communication is to highlight the need for the future Spanish engineers to bring their work closer to the general public through oral presentations that, without losing rigour, are brief and entertaining. The core of the study is made up by the analysis of three TED talks related to different fields of engineering degrees. In conclusion, we have tried not only to verify the need for the Spanish engineer to receive specific training in professional oral communication, but, in addition, the close relationship between the necessary tools (the method, the “how” of the transmission of knowledge) and the contents to be transmitted (the subjects of the degree in engineering, the “what” or “crux” of the matter). One part of the problem, of course, is the mastery of English. But no less important is what is known for effective oral communication, in English, in Spanish or in any language.

New Marketing Approach to Enhance Brand Awareness: Case Study of an Electronic Retailer Company in Indonesia

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The object in this research is a consumer electronics retailer, one of the official resellers of Apple products in Indonesia. Currently, the company has three sales channels, one of which is through the Website. Based on observation and interviews with the business owner, it is known that the achievement through Website sales is the lowest compared to other channels. Besides data from similarweb, the company website traffic per month is only 112,000 visitors, which is lower than other competitors. The company has carried out several marketing strategies in general for all their channel, but it has not specifically on their online channels, especially for websites and O2O services. Therefore, this study aims to propose a new strategy to increase awareness for the consumer electronic retailer, especially for their websites and Online to Offline (O2O) services.

This study analyzes business problems using SWOT analysis. To measure brand awareness, the 5A’s Model Analysis framework is used, then to measure brand awareness and O2O acceptance to customers, Omnichannel marketing analysis is used specifically for O2O. Data and information were obtained from various sources such as interviews with employees, questionnaires using convenience sampling, and observation. The study found that the lack of brand awareness caused the company not to optimize in using marketing channels. The customer experience in using the Website was still relatively low, the promotions carried out by competitors were more attractive, and generally, respondents still liked offline purchases. To overcome the problems faced, increase brand awareness for websites and O2O services this company owns. This research proposed solution using the RACE Framework as a marketing strategy.

Factors that Influence Quality of Life Male Prisoners: A Literature Review

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Male prisoners are faced with a variety of unexpected situations and conditions while in correctional institutions. The sudden change experienced by prisoners has an impact on the Quality of Life (QoL) they have. However, research that addresses these factors systematically is not yet available. Therefore, this study wants to see what factors influence prisoners QoL while in prison. Method: This literature review uses a variety of articles and books obtained through ScienceDirect, EBSCO and PubMed health, published from January 2004 to September 2019, using the quality of the keywords of life, inmates, and male prison. Results: The literature states that the factors that influence QoL for male WBP include internal factors (loss of freedom, inappropriate living standards, changes in status and roles) and external factors (prison conditions, length of the detention period, and lack of family interaction). Conclusion: The knowledge of community nurses about the many factors that influence male QBL can make it easier to identify problems and provide nursing actions.

The Performance of the Tirta Mangutama Clean Water Public Company Badung, Bali, Indonesia

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This study aims to analyze the performance of the Tirta Mangutama Regional Public Water Company in terms of the relationship between the addition of workers to maximize profit and the impact of the Covid-19 pandemic. This study was designed with concurrent embedded research, with a quantitative approach, and validated qualitatively. The results of the study found that there was no positive relationship between the addition of workers with maximum profit and the impact of the Covid-19 pandemic was found to be negative on the company’s performance in 2020. In the Tri Wulan II performance report it was found that the company’s condition was healthy (score 3.32), but some aspects, such as return on equity of 0.49 percent, operating expense ratio of 0.98 percent, customer growth of 0.27 percent, domestic water consumption is less than 20 m3/month, non-revenue water 42.61 percent, water meter turnover is less than 5 percent, and the ratio of education and training costs for human resources is in the 2.5 percent category, meaningless good. Based on the results of the study, it is recommended that the Regional Water Company Tirta Mangutama pay more attention to the low score following the provisions of the Ministry of Public Works and Public Housing.