Fraud Pentagon Analysis In Detecting Fraudulent Financial Reporting Using Beneish M-Score Model (On Banking Companies Registered In Indonesia Stock Exchange (Bei) In 2014-2018)

This study aims to detect Fraudulent Financial Reporting as measured using the Beneish M-Score that occurred in banking companies listed on the Indonesia Stock Exchange in 2014-2018 using seven independent variables, namely Financial targets, External pressure, Financial stability, Ineffective monitoring, Rationalization, Capability and Arrogance. The research sample used was 140 of 28 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is secondary data in the form of financial reports and company annual reports. The analysis technique used in this study is multiple linear regression analysis where previously the data was tested using the classical assumption test consisting of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that the external pressure variable is proxied by Leverage Ratio (LEV), Financial stability is proxied by Asset Changes (ACHANGE), Ineffective monitoring is proxied by the proportion of independent commissioners (IND), and Change in board of directors is proxied by changes in the position of the board of directors (DCHANGE) can detect fraudulent financial reporting. Meanwhile, the Financial Target variable which is proxied by Return On Assets (ROA), Razionalization which is proxied by External Auditor Change (AUDCHANGE) and Arrogance which is proxied by the Number of CEO Photos (CEOPIC) are unable to detect fraudulent financial reporting. Simultaneously all the variables in this study were able to detect fraudulent financial reportin

Dietary Variation of Long Tailed Macaques (Macaca fascicularis) in Telaga Warna, Bogor, West Java

The genus Macaca, member of sub-family Cercopithecinae, is the most widely distributed non-human primates in Asian countries. The habitats are strongly influence the dietary variation of the populations. The dietary variation of the macaques reflect ecological plasticity in coping with differences both in availability and abundance of food. The macaques are plastic in taking any kind of food that available in their home range and adjust their behaviour according to its abundance. Here, we present the dietary variation of long-tailed macaques (Macaca fascicularis) in the high altitude rain forest of Telaga Warna, West Java, Indonesia. The proportion of their food from natural sources is greater than those from visitors. The natural food consisted of plants, small animals (insects and earthworm), fungi and water from lake. The plant food comprised of 29 species plus a few mosses. The frequency of eating artificial food was influenced by visitors who come for picnic. In this site, the macaques learned that the visiting of tourists is identical with food

Social Networking Sites and Empathy Among Adolescents in Indonesia

Social networking sites (SNSs) have increased in number and popularity for more than a decade especially for adolescents. Previous studies conducted in western countries have stated that using SNSs could exert positive and negative effects on various aspects of psychosocial development, one of which is empathy. The relationship between SNSs use and empathy has remained unclear, especially in Indonesia. Therefore, the present study aims to determine the relationship between SNSs and empathy on adolescents in Indonesia. This study recruited 1,638 students from junior and senior high school with ages ranging from 12 to 19 years randomly across several provinces in Indonesia. Data collection was carried out by administering online questionnaires to participants consists of informed consent, demographic data, intensity of SNSs use during the past week with the Social Networking Time Use Scale (SONTUS) method, and questions about empathy with the Adolescent Measure of Empathy and Sympathy (AMES) method. Our result showed that higher frequency of using SNSs significantly positive correlated with cognitive empathy, affective empathy, and sympathy among adolescents in Indonesia, which is similar to previous studies, so this may be a general pattern in adolescence. The connections made by SNSs is believed to increase feelings of humanity (sympathy) and also empathy to other humans

The Facial Width-To-Height Ratio is Unrelated to Aggressive Behaviour in Indonesian People

As a channel of non-verbal communication, faces can give information such as mate attraction, intelligence, and aggressivity. Aggressivity is a character to dominate, protect position, and fight over resources. Several aggressive behaviours in humans are, for example, anger, hostility, physical aggression, and verbal aggression. Previous studies in western society showed that aggressivity could be perceived from the faces. We tested 100 Indonesian males ranging from 19-51 years old to fill out the Buss-Perry Aggression Questionnaire (BPAQ) to measure the aggression scale. The mean of their BPAQ scales (total aggression, anger, hostility, physical aggression, and verbal aggression) were 72.44±10.84, 17.37±3.97, 21.38±4.53, 18.97±4.65, 14.72±2.68, respectively. The average facial photograph was generated based on the min-Q1 (Low Aggressivity (LA)) and Q3-max (High Aggressivity (HA)) BPAQ scale. Next, the aggressivity of averaged LA and HA faces was evaluated by raters. The raters consisted of 145 males and 213 females randomly recruited, ranging from 17 to 67 years old. The facial width-to-height (fWHR) ratio between the average faces of the Low-Aggression face and the High-Aggression face was insignificant. This study concluded that Indonesian people could not perceive aggressivity in their faces

Supplemental Nutrition Assistance Program (SNAP)-authorized retailers received a low score using the Business Impact Assessment for Obesity and population-level nutrition (BIA-Obesity) tool

Background: The Supplemental Nutrition Assistance Program (SNAP) supports Americans with lower income to purchase dietary products at authorized retailers. This research aimed to evaluate SNAP-authorized retailers’ public commitments in support of nutrition security and to examine differences between traditional grocers and nontraditional (e.g., convenience, drug, dollar) SNAP-authorized retailers’ public commitments. Methods: Prominent United States (U.S.) SNAP-authorized retailers nationally and in two U.S. states (California and Virginia) were identified based on number of store locations (n = 61). Public information available in grey literature were reviewed and scored using the Business Impact Assessment for Obesity and population-level nutrition (BIA-Obesity) tool. SNAP-authorized retailers were classified as traditional (e.g., grocery) or nontraditional (e.g., non-grocery) retailers. Total BIA-Obesity from 0 to 615, representing low to optimal support) and category scores were calculated for corporate strategy, relationships with external organizations, product formulation, nutrition labeling, product and brand promotion, and product accessibility. Descriptive statistics were used to describe BIA-Obesity scores overall and by category. Mann–Whitney U was used to test for potential differences in median BIA-Obesity total scores between traditional and nontraditional SNAP-authorized retailers (a priori, p \u3c 0.05). Results: Average total BIA-Obesity scores for SNAP-authorized retailers ranged from 0 to 112 (16.5 ± 23.3). Total BIA-Obesity scores for traditional SNAP-authorized retailers (32.7 ± 33.6; median 25) were higher than nontraditional SNAP-authorized retailer scores (11.2 ± 16; median 5) (p = 0.008). For BIA-Obesity categories, average scores were highest for the category relationships with external organizations (8.3 ± 10.3) and lowest for promotion practices (0.6 ± 2.1). Conclusions: Results of this research underscore a dearth of available evidence and substantial opportunity for improvement regarding SNAP-authorized retailer strategies to support nutrition security among Americans with lower income

Increased birth rank of homosexual males: disentangling the older brother effect and sexual antagonism hypothesis

Male homosexual orientation remains a Darwinian paradox, as there is no consensus on its evolutionary (ultimate) determinants. One intriguing feature of homosexual men is their higher male birth rank compared to heterosexual men. This can be explained by two non-exclusive mechanisms: an antagonistic effect (AE), implying that more fertile women have a higher chance of having a homosexual son and to produce children with a higher mean birth rank, or a fraternal birth effect (FBOE), where each additional older brother increases the chances for a male embryo to develop a homosexual orientation due to an immunoreactivity process. However, there is no consensus on whether both FBOE and AE are present in human populations, or if only one of these mechanisms is at play with its effect mimicking the signature of the other mechanism. An additional sororal birth order effect (SBOE) has also recently been proposed. To clarify this situation, we developed theoretical and statistical tools to study FBOE and AE independently or in combination, taking into account all known sampling biases. These tools were applied on new individual data, and on various available published data (two individual datasets, and all relevant aggregated data). Support for FBOE was apparent in aggregated data, with the FBOE increasing linearly with fertility. The FBOE was also supported in two individual datasets. An SBOE is generated when sampling in presence of FBOE, suggesting that controlling for FBOE is required to avoid artefactual SBOE. AE was not supported in individual datasets, including the analysis of the extended maternal family. The evolutionary implications of these findings are discussed

Three Years Retrospective Study of Electrical Burns in Dr.Soetomo General Hospital Surabaya

Abstract : Electrical injury is cause of burns that continues to be one of the most distressing trauma injuries in highly industrialized countries. In Indonesia, the number of electrical burns is still underreported. The aim of this study is to evaluate the profile of electrical burn patiens in Department of Plastic Surgery Dr. Soetomo General Hospital Surabaya period of 2014 – 2016. Methods: This research was a descriptive observational study by evaluating medical record with the number of samples was 19 electrical burn patients. The variables were burn wound etiology, gender, age, history of disease, degree of burn, percentage of burn, type of electrical burns, complications and comorbidities, amputation rate, and Length of Stay (LOS). Results: All patients with electrical burns were male with high voltage injuries, 7 (36.8%) patients were 26-35 years old, and respectively 1 (5.3%) patient had a history of pulmonary disease and Type 2 Diabetes Mellitus. Electrical burns with mixed II-III degrees were found in 16 (84.2%) patients, percentage of burn 0-10% in 10 (52.6%), and LOS 11-20 days in 9 (47.4%) patients. There was complication of increasing transaminase serum in 6 (31.6%) patients. The number of patients who were not amputated was 14 (73.7%). Conclusion: This study revealed the most frequent electrical burns are encountered in male workers, reflecting the inefficiency of the electric energy system. It can be caused by the fact of the population’s low social and economic level

Three Years Retrospective Study of Electrical Burns in Dr.Soetomo General Hospital Surabaya

Abstract : Electrical injury is cause of burns that continues to be one of the most distressing trauma injuries in highly industrialized countries. In Indonesia, the number of electrical burns is still underreported. The aim of this study is to evaluate the profile of electrical burn patiens in Department of Plastic Surgery Dr. Soetomo General Hospital Surabaya period of 2014 – 2016. Methods: This research was a descriptive observational study by evaluating medical record with the number of samples was 19 electrical burn patients. The variables were burn wound etiology, gender, age, history of disease, degree of burn, percentage of burn, type of electrical burns, complications and comorbidities, amputation rate, and Length of Stay (LOS). Results: All patients with electrical burns were male with high voltage injuries, 7 (36.8%) patients were 26-35 years old, and respectively 1 (5.3%) patient had a history of pulmonary disease and Type 2 Diabetes Mellitus. Electrical burns with mixed II-III degrees were found in 16 (84.2%) patients, percentage of burn 0-10% in 10 (52.6%), and LOS 11-20 days in 9 (47.4%) patients. There was complication of increasing transaminase serum in 6 (31.6%) patients. The number of patients who were not amputated was 14 (73.7%). Conclusion: This study revealed the most frequent electrical burns are encountered in male workers, reflecting the inefficiency of the electric energy system. It can be caused by the fact of the population’s low social and economic level

Are right- and left-handedness relevant as general categories in a non-industrialized country?

International audienceWhether right- and left-handedness are defined as a function of individual tasks or represent general categories across tasks has been long debated. However, the literature on handedness primarily concerns industrialized societies in which manual work has been extensively automated, and the majority of individuals in those countries do not use their arms and hands intensively for highly specialized tasks on an everyday basis. Thus, the question remains whether results from those countries regarding handedness are transferable to countries where the majority of individuals are still exploiting their lateralized skills. Here, we sampled 506 individuals from 143 locations on the islands of Flores and Adonara, Indonesia, to assess their hand preference for and hand performance on several tasks in order to evaluate, in a non-industrialized country, the level of manual specialization and the relevance of right- or left-handedness as general categories. Generalized-declared handedness was consistent with task-declared handedness across 10 specific tasks and with a measure of strength and a measure of skilfulness, suggesting that general handedness is a valid concept. This hand specialization for tasks is discussed in the context of intense and daily tool use in this agricultural society