PENGARUH AKUNTANSI LINGKUNGAN DAN AUDIT LINGKUNGAN TERHADAP SOSIAL EKONOMI MASYARAKAT DENGAN BUDAYA CENNING RARA SEBAGAI PEMODERASI

Abstrac, This study aims to analyze the influence of the influence of environmental accounting and environmental audit on the socio-economic community with the Cenning Rara culture as moderating at PT. Indonesian Chocolicious. This research is a quantitative research with a causal approach. Primary data sources are obtained by distributing and tabulating Likert-scale questionnaires while secondary data sources are through scientific references such as journals, books, articles, and others. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results showed that: 1) Environmental accounting has a positive effect on the socio-economic community. That is, the existence of environmental accounting is able to direct companies to be able to present environmental management that is able to have a good impact on the socio-economic community; 2) Environmental audit has a positive effect on the socio-economic community. Thus, the presence of an environmental audit as an effort to evaluate environmental accounting can be a means to ensure that the management and programs run by the company are related to the socio-economic community in accordance with applicable standards and regulations; 3) Rara cenning culture is able to make companies better in implementing environmental accounting in order to accommodate and significantly improve the social economy of the community; and 4) Rara cenning culture is able to make companies serious in evaluating the management and programs they run related to their suitability to the socio-economic needs of the community, standards and applicable regulations. Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat Dengan Budaya Cenning Rara Sebagai Pemoderasi pada PT. Chocolicious Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Sumber data primer diperoleh dengan membagikan dan melakukan tabulasi kuisioner berskala likert sedangkan sumber data sekunder melalui referensi ilmiah seperti jurnal, buku, artikel, dan lainnya. Metode analisix data yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa: 1) Akuntansi lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Artinya, dengan adanya akuntansi lingkungan mampu mengarahkan perusahaan agar mampu menghadirkan pengelolaan lingkungan yang mampu memberikan dampak baik bagi sosial ekonomi masyarakat; 2) Audit lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Dengan demikian, kehadiran audit lingkungan sebagai upaya mengevaluasi akuntansi lingkungan dapat menjadi sarana yang memastikan bahwa pengelolaan dan program yang dijalankan oleh perusahaan terkait dengan sosial ekonomi masyarakat sesuai dengan standar dan regulasi yang berlaku; 3) Budaya cenning rara mampu membuat perusahaan lebih baik dalam menerapkan akuntansi lingkungan guna mewadahi dan meningkatkan sosial ekonomi masyarakat secara signifikan; dan 4) Budaya cenning rara mampu membuat perusahaan bersungguh dalam melakukan evaluasi terhadap pengelolaan dan program yang mereka jalankan terkait dengan kesesuaiannya terhadap kebutuhan sosial ekonomi masyarakat, standar, dan regulasi yang berlaku.Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat Dengan Budaya Cenning Rara Sebagai Pemoderasi pada PT. Chocolicious Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Sumber data primer diperoleh dengan membagikan dan melakukan tabulasi kuisioner berskala likert sedangkan sumber data sekunder melalui referensi ilmiah seperti jurnal, buku, artikel, dan lainnya. Metode analisix data yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa: 1) Akuntansi lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Artinya, dengan adanya akuntansi lingkungan mampu mengarahkan perusahaan agar mampu menghadirkan pengelolaan lingkungan yang mampu memberikan dampak baik bagi sosial ekonomi masyarakat; 2) Audit lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Dengan demikian, kehadiran audit lingkungan sebagai upaya mengevaluasi akuntansi lingkungan dapat menjadi sarana yang memastikan bahwa pengelolaan dan program yang dijalankan oleh perusahaan terkait dengan sosial ekonomi masyarakat sesuai dengan standar dan regulasi yang berlaku; 3) Budaya cenning rara mampu membuat perusahaan lebih baik dalam menerapkan akuntansi lingkungan guna mewadahi dan meningkatkan sosial ekonomi masyarakat secara signifikan; dan 4) Budaya cenning rara mampu membuat perusahaan bersungguh dalam melakukan evaluasi terhadap pengelolaan dan program yang mereka jalankan terkait dengan kesesuaiannya terhadap kebutuhan sosial ekonomi masyarakat, standar, dan regulasi yang berlaku

Earlier stage for straggler detection and handling using combined CPU test and LATE methodology

Using MapReduce in Hadoop helps in lowering the execution time and power consumption for large scale data. However, there can be a delay in job processing in circumstances where tasks are assigned to bad or congested machines called "straggler tasks"; which increases the time, power consumptions and therefore increasing the costs and leading to a poor performance of computing systems. This research proposes a hybrid MapReduce framework referred to as the combinatory late-machine (CLM) framework. Implementation of this framework will facilitate early and timely detection and identification of stragglers thereby facilitating prompt appropriate and effective actions

Sex Differences in the Association of Sibship Size and Position in Sibship with Lipid Profile During Adolescence: A Cross-Sectional Study

Background. Epidemiologic studies have reported associations of sibship size and position of the child in the sibship with multiple health outcomes, including adiposity and diabetes. However, little is known about sibling effects on lipids. Hence, this study sought to evaluate associations of the number of total, older, and younger siblings with lipid profile among adolescents. Methods. In a cross-sectional study among high school students aged 14 to 19 years, lipid levels were measured in capillary blood. Parents reported the number of siblings (total, older, and younger). Geometric means of lipids were calculated, and linear regression was used to estimate the ratio of geometric means (RoGM) and 95% confidence intervals (CI). Analyses were sex stratified. Results. Of the total study sample (n = 1,584), 758 (47.9%) were boys and 826 (52.1%) were girls, with median age of 16.0 years. Total cholesterol (TC) was lower by 8% (adjusted-RoGM = 0.92, 95% CI: 0.88–0.96) among boys with ≥3 older siblings compared to those with no older siblings. Similarly, boys with ≥3 younger sibling compared to those with no younger siblings had reduced TC by 7% (adjusted-RoGM = 0.93, 0.87–0.99). Moreover, an increased number of total siblings (≥4 vs. 0/1: adjusted-RoGM = 0.80, 0.67–97) and older siblings (≥3 vs. 0: adjusted-RoGM = 0.90, 0.82–0.98) were associated with reduced low-density lipoprotein cholesterol (LDL-C) among boys. Similarly, lower levels of triglycerides (TG) were seen among boys with ≥3 older siblings compared to those with no older siblings (adjusted-RoGM = 0.87, 0.78–0.96). A higher number of younger siblings was associated with increased high-density lipoprotein cholesterol (HDL-C) among boys (≥3 vs. 0: adjusted-RoGM = 1.08, 1.01–1.17). Sibship characteristics were not associated with lipids among girls. Conclusions. Increased number of total, older, and younger siblings were associated with favorable lipid profiles among adolescent boys, but not girls. Mechanisms underlying these associations need further investigations

Spectrogram Based Window Selection for the Detection of Voltage Variation

This paper presents the application of spectrogram with K-nearest neighbors (KNN) and Support Vector Machine (SVM) for window selection and voltage variation classification. The voltage variation signals such as voltage sag, swell and interruption are simulated in Matlab and analyzed in spectrogram with different windows which are 256, 512 and 1024. The variations analyzed by spectrogram are displayed in time-frequency representation (TFR) and voltage per unit (PU) graphs. The parameters are calculated from the TFR obtained and be used as inputs for KNN and SVM classifiers. The signals obtained are then added with noise (0SNR and 20SNR) and used in classification. The tested data contain voltage variation signals obtained using the mathematical models simulated in Matlab and the signals added with noise. Classification accuracy of each window by each classifier is obtained and compared along with the TFR and voltage PU graphs to select the best window to be used to analyze the best window to be used to analyze the voltage variation signals in spectrogram. The results showed window 1024 is more suitable to be used

Straggler handling approaches in mapreduce framework: a comparative study

The proliferation of information technology produces a huge amount of data called big data that cannot be processed by traditional database systems. These Various types of data come from different sources. However, stragglers are a major bottleneck in big data processing, and hence the early detection and accurate identification of stragglers can have important impacts on the performance of big data processing. This work aims to assess five stragglers identification methods: Hadoop native scheduler, LATE Scheduler, Mantri, MonTool, and Dolly. The performance of these techniques was evaluated based on three benchmarked methods: Sort, Grep and WordCount. The results show that the LATE Scheduler performs the best and it would be efficient to obtain better results for stragglers identification

Comparison binary search and linear algorithm for German-Indonesian sign language using Markov model

Research in the area of sign language gives significant results in the decade of years. A lot of research has been done focusing on the signer-independent schemas that contain sign language and video. This paper contributes the statistical translation words from German-Indonesia sign language and vice versa. The process of translation used Markov model and parsing tree to translate words. A binary search and linear algorithms in collaboration with Markov model are used to implement the translation process. The execution time between 2 models of algorithms has been analyzed. A binary search and Markov model have given a better execution than sequential algorithm and Markov model when translates words

AEGRP: an enhanced geographical routing protocol for vanet

Vehicular ad hoc network (VANET), is a derivative type of mobile ad hoc networks with its unique characteristics and an essential part of intelligent transportation system (ITS). In VANET, the vehicles can disseminate information to certain or all vehicles within a region for different applications. Applications can be categorized as safety, convenience and comfort of the driver and passengers such as traffic conditions, accident detection, roadway safety, mobile sensing, and infotainment. These promising applications require intelligent and efficient routing protocols, which are capable of adapting rapidly changing topologies, high mobility in the network. Geographic routing protocols have become a popular routing type because of its simplicity and low overhead features, but recent research has recognized these protocols are not considering many particular constraints of the vehicular environment. However, existing routing protocols offered limited performance due to frequent disconnectivity, high signal interference in the presence of obstacles and lead to network delay and overhead issues. The main objective of this paper is to design an enhanced geographical routing protocol that addresses the network delay problems and provide necessary improvements over conventional geographic routing in light of constraints of these environments

The application of support vector machine in classifying potential archers using bio-mechanical indicators

This study classifies potential archers from a set of bio-mechanical indicators trained via different Support Vector Machine (SVM) models. 50 youth archers drawn from a number of archery programmes completed a one end archery shooting score test. Bio-mechanical evaluation of postural sway, bow movement, muscles activation of flexor and extensor as well as static balance were recorded. k-means clustering technique was used to cluster the archers based on the indicators tested. Fine, medium and coarse radial basis function kernel-based SVM models were trained based on the measured indicators. The five-fold cross-validation technique was utilised in the present investigation. It was shown from the present study, that the employment of SVM is able to assist coaches in identifying potential athletes in the sport of archery

Wireless body area networks for healthcare applications: An overview

Healthcare systems have been facing various new challenges due to increasing and rising aging population in healthcare. Advance information and communication technologies have introduced Wireless Body Area Networks (WBANs) for healthcare systems. WBANs provide different monitoring services in healthcare sector for monitoring their patients with more convenience. WBANs are economical solutions and non-invasive technology for healthcare applications. This review paper provides a comprehensive review on WBANs applications, services and recent challenges

Heat Governance in Urban South Asia: The Case of Karachi

This scoping study draws on a review of key policy documents, plans, grey, academic, and scientific literature to outline the role of state and non-state actors in Karachi’s heat governance. It emphasizes the need to understand heat, microclimates, urban planning, infrastructural inequities, and vulnerability in a relational context. It also presents original climate data analysis for the last 60 years in Karachi, to quantify the rapid temperature change in the city: findings that underscore why it is important now, more than ever, to talk about heat in the context of an unequal city