Analisis Pengaruh Inflasi dan Pertumbuhan Biaya Produksi terhadap Profit Margin pada Perusahaan Food And Beverages yang Go Publik di Bei

The purpose of this research is to know how big influence of Production Cost Inflation and Growth in the companys profit margin than Food and Beverages. Analysis tools used in this study is panel data regression, a combination of two data time series and cross section can provide more data so that it will generate degree of freedom (df) is greater, to determine the effect between inflation and growth in production cost profit margin ratio. Based on the conclusion, it can be concluded that the rate of inflation and growth in production costs affect the level of corporate profit margins at the Food and Beverages during the period 2005-2008 with a coefficient of determination equal to 96.83%. Partially between the inflation rate did not negatively affect the profit margin between the rate of inflation while the growth rate positively affects the production cost. So that can be implicated to obtain a high level of profit margin, then for company management to pay more attention to the level of growth in production costs, such as looking for suppliers who provide raw material prices are much cheaper so that more efficient control of production costs. Keywords: inflation, production cost, profit margi

Pengaruh Faktor Keperilakuan Organisasi terhadap Implementasi Sistem Akuntansi Keuangan Daerah pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis

This study aims to determine how much influence superiors support, clarity of purpose and training on the implementation of regional financial accounting systems in the work unit of Bengkalis regency. The type of data from this study is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regression. The results of this study are the influence of organizational behavioral factors with a percentage value of 0.677 or 67.7% and the remaining 32.3% is influenced by other variables, namely the Regional Supervision Agency, internal control system, and organizational culture. This research is the latest research in Bengkalis Regency and can be a reference for further research

Land-use dynamics associated with mangrove deforestation for aquaculture and the subsequent abandonment of ponds

Highlights SAR data is useful for tracking dynamic changes in mangrove ecosystem. Time series SAR data can be used to estimate lifespan of pond. During 22+ years, over half of the mangrove forest in Mahakam Delta has been converted to aquaculture. Abstract The objective of this study was to evaluate the spatiotemporal dynamics of large area mangrove deforestation, aquaculture pond building, and the subsequent abandonment of ponds in a large delta in Indonesia, namely the Mahakam Delta. So, we developed and applied a novel methodology for exploring the lifespan of aquaculture ponds. Using historical multispectral and radar data, the lifespans of aquaculture ponds across the delta were estimated via a chronological analysis of the landscape into four different states: primary mangroves → deforested mangroves → ponds → abandoned/inactive ponds. Specifically, a combination of sequential classification and rule-based techniques were used to: 1) produce a time series of land cover maps from 1994 to 2015 and 2) quantify lifespans of aquaculture ponds in the delta. Results show that of the 110,000 ha of primary mangrove forests in the delta in 1994, 62% had been deforested by 2015, with a 4.5% annual rate of loss on average. The lifespan of aquaculture ponds in the delta varied between 1 and 22+ years, with most of the ponds having productive lifespans of 10 to 13 years. Ponds with relatively longer lifespans were located near the existing settlements in the delta. This study showed that the productive lifespan of most aquaculture ponds in deforested mangrove lands of Mahakam delta is relatively short, information that should be useful for developing appropriate management plans for the delta or similar coastal mangrove ecosystems. The abandoned ponds can potentially be rehabilitated for shrimp and fish production after applying appropriate restorative treatments or be targeted for mangrove restoration projects

Responsive, Integrity, Morality and Fairness Law Enforcement as Social Change Instrument

This article reviews the essence of law enforcement as social change instrument. Law in the context of Indonesia that embrace democratic system is upholding the justice values in it that fairness principles for all Indonesian people. As positive law in a legal state, law enforcement is required to be professional, proportional, good, fair, and wisely so in accordance with the rules of expediency, kindness and equality in the law itself. The outcomes of the research indicate that law and community cannot be separated, for law the community is a resource that gives life (to nature) and move the law. The communities live the law with the values, ideas, concepts. And also contribute the community to implement the law

Development of Ground Penetrating Radar Hybrid System Using Vivaldi Antenna for Buried Object Detection

Ground penetrating radar (GPR) is categorized based on the number of antenna and modulation technique used for buried object detection. GPR systems that were often studied are the GPR of amplitude modulation and GPR of frequency modulation. Based on these two types of GPR system, the GPR of frequency modulation which is known as Stepped Frequency Continuous Wave (SFCW) is easy to be developed using only antenna and vector network analyzer (VNA). This study combined the Pulse modulation and SFCW GPR to form the GPR Hybrid. The combination was made in order to develop Pulse modulation GPR system of amplitude modulation GPR type using VNA. Discussion on this developed Hybrid GPR using the CST studio Suite 2014 software, included the design of a GPR antenna called the Vivaldi antenna of patch types, the design on simulation system of GPR Hybrid system, and the implementation of GPR Hybrid system using vector network analyzer. After the validation process, the developed GPR Hybrid system equipment was able to successfully detect a metal object that was buried in a wooden chamber containing dry sand

Ultrasonic Assisted Extraction Polyphenols andD Antioxidant from Nigella Sativa Seed

This paper presents an ultrasonic assisted extraction study of essential oil from Nigella sativa seeds. It was found that the extraction of phenolic, flavonoid and antioxidant favours pure solvent, i.e. ethanol and methanol. Extraction of phenoilc, flavonoid and antioxidant, increases with increasing temperature until 50°C but reduced thereafter. Increasing the sonication power from 112 W to 224 W improved extraction of phenolic, flavonoid and antioxidant markedly, although a further increase to 277 W is not an improvement. A lower sonication frequency (35 kHz) yielded higher polyphenols and antioxidant content as opposed to the higher frequency (53 kHz). The highest total phenolic content (0.66 mg GAE/g sample), total flavonoid content (1.84 µg QE/g sample) and antioxidant activities (63.15%) using ethanol at sonication power of 224 W, extraction time of 30 minutes and temperature of 50°C

Antiviral Nanomedicine‑Based Approaches against Epstein‑Barr Virus Infection

Purpose of Review The Epstein-Barr virus (EBV) is a common virus around the globe with approximately 98% of adults testing positive against EBV. However, EBV infection typically begins early in the childhood. Owing to the ability to infect various body organ, EBV is linked to a broad spectrum of symptoms, diseases, and inflammatory conditions. Moreover, since EBV exists in both latent and replicating forms in most healthy individuals, any disruption in the balance between the virus and its host can lead to the development of different diseases, including autoimmune disorders and cancer. Given these circumstances, we draw attention to the crucial need for developing prophylactic measures and treatments for EBV and its associated diseases. Recent Findings We propose leveraging the advantages of nanomedicine, such as ferritin and iron oxide nanoparticles, for the creation of EBV vaccines. These advancements can also be applied to developing drugs to treat EBV-associated diseases, such as cancer, autoimmune disorders, and cytokine storm syndrome. Summary We emphasize the urgency of having accessible EBV vaccines, as well as effective treatments for EBV-related diseases, especially when early diagnosis is involved. This approach, which includes comprehensive cytokine profiling for patients, can significantly enhance the effectiveness of treatment programs

Validation of GPM IMERG extreme precipitation in the peninsular Malaysia and Philippines by station and radar data

Abstract: Extreme precipitation is ubiquitous in the Maritime Continent (MC) but poorly predicted numerical weather prediction (NWP) models. NWP evaluation against accurate measures of heavy precipitation is essential to improve their forecasting skill. Here we examine the potential utility of the Global Precipitation Measurement (GPM) Integrated Multi-Satellite Retrieval for GPM (IMERG) for NWP evaluation of extreme precipitation in the MC. For that purpose, we use radar data in Subang (Malaysia) and station data from the Global Historical Climatology Network (GHCN) in Malaysia and the Philippines. We find that earlier studies may have underestimated IMERG performances in the MC due to large spatial sampling errors of ground precipitation measurements, especially during extreme precipitation conditions. We recommend using the 95th percentile for NWP evaluation of extreme daily and sub-daily precipitation against IMERG. At higher percentiles, the IMERG rainfall rates tend to diverge from ground observation and may therefore be treated with caution

Exogenously applied ZnO nanoparticles induced salt tolerance in potentially high yielding modern wheat (Triticum aestivum L.) cultivars

Salinity stress is one of the potential threats that adversely affect the productivity of many cereal crops worldwide. Spraying plants with nano-Zn particles may lessen effectively such negative impacts on plants; yet its mode of action is still not well explored. This study was performed to evaluate the effects of spraying nano-Zn particles with varying concentrations (0, 20, 50 and 80 mg L-1) on two wheat cultivars irrigated with saline water (EC = 6.3 dS m-1) versus a non-saline one. The key results revealed that root and shoot weights decreased significantly under salinity stress conditions, while improved considerably with nano-Zn-particles foliar application up to 50 mg nanoZn L-1; thereafter significant reductions occurred. Also, shoot and root lengths as well as plant leaf area index improved considerably owing to this foliar application. Clearly, roots and shoots weights of wheat plants sprayed with nano-Zn particles under salinity stress conditions exhibited higher values than the corresponding ones that was grown under non-saline conditions without nano-Zn-particles applications. Unexpectedly, this foliar spray led to significant reductions in plant pigments and also in enzymatic and non-enzymatic antioxidants in plants. Yet, this foliar spray enhanced formation of total soluble sugars and proline, and raised significantly Ca contents in wheat roots and shoots, and to some extent K contents. In conclusion, the foliar application of nano-Zn particles increased plant growth under salty stress conditions via two parallel processes, i.e., stimulating formation of osmolytes and stimulating nutrient uptake which may, in turn, increase plant metabolism. (c) 2022 The Author(s). Published by Elsevier B.V. This is an open access article under the CCPeer reviewe