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The role of independent commissioner in moderate effect of financial performance and compensation on earnings management
Get PDFThis study aims to determine the effect of financial performance and compensation on earnings management moderated by independent commissioners. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2016-2020. The number of samples in this study were 26 companies with the number of observations obtained as many as 130 observations using the purposive sampling method. Data collection uses the documentation method. The data analysis technique used is moderated regression analysis. The results showed that financial performance had a positive effect on earnings management. Compensation has no effect on earnings management. Independent commissioners moderate the effect of financial performance on earnings management. Independent commissioners are unable to moderate the effect of compensation on earnings management. The theoretical implication of this research is to support agency theory and positive accounting theory, while practically this research can make a positive contribution to all parties, especially companies, management and the main users of financial statements
Permas oral traditions function in Mundeh traditional village
Get PDFThe permas oral tradition is the ancestral heritage of the Mundeh Traditional Village community, which has a lot of local wisdom, policies, and life philosophies that are expressed in the form of performing arts and traditional ceremonies. It is found is a characteristic of the socio-religious which keeps the local wisdom. In this regard, this paper raises the permas oral tradition which shows how the community through the function of the permas oral tradition can preserve its culture, carry out rituals, educate ethics, and teach children to meet the daily needs of natural resources in the village. the. The method used in this research is qualitative research methods. Alan Dunde’s theory of function is used as the basis for analyzing the function because the analysis is not only limited to the language that is the medium of expression but also explores the cultural phenomena that are stored in a tradition through understanding the context. The findings of this study are that the people through the oral tradition of permas can educate people from an early age to manage nature without destroying nature, economically they can support themselves from nature in that environment with socio-cultural institutions that run harmoniously
About the Talismans of Iskandar (Alexander) by Alisher Navoi
Get PDFThere were many scientific discoveries in the history of mankind. They were widely spread among the people and influenced various branches of science. Most scientific discoveries, although of Russian, technical nature, had a strong influence on the humanities and were widely used. For example, one of the main objects of the image of literature was scientific discoveries, historical miracles. The creators described in their works their views on the role of Science in the life of society, its importance for mankind, through various scientific debates, the description of discoveries. One of such scientific discoveries was the mirror of Alexander the Great (Iskandar), widely described in Eastern literature and became an important traditional image. In the article, the image of Alexander the Great, which played an important role in Eastern literature, the history of its creation, its peculiarities and genesis were studied in comparative aspect. The views on the Alexandria minaret are also analyzed and it is proved that the Alexandria minaret, widely described in Eastern literature, is the lighthouse of Alexandria, one of the Seven Wonders of the world
Roots of friendship: Uzbek literature and literary criticism in German literature during 1960-1970 years
Get PDFFormation and development of literary and cultural contacts, contributed to the domestic and international situation, growing interest in national literatures; acquaintance of the German reader with the life and work of outstanding Uzbek writers and poets, evidence of the sincere sympathy of German scientists, strengthening of international literary relations, assessment of international recognition; Khamza is a talented and multifaceted personality, a well-reasoned assessment of the creativity of Uzbek writers; oppression of the poorest strata of the population, literary theoretical work, fundamental work of German scientists; significant stage, unbiased presentation, horizons of coexistence and development of literatures in the world literary space
Electronic guide-translator program for independent tourists
Get PDFThe article discusses the creation of a multimedia electronic guide-translator program, which includes an electronic catalog and an audio description of a tourist object, as well as electronic functions for a convenient stay of a tourist in Uzbekistan. The paper presents the priorities of the multimedia electronic guide-translator program in the development of domestic tourism and the creation of an innovative approach in the tourism environment that facilitate the travel process by improving the quality of the development of the tourism sector in the Republic of Uzbekistan and providing services to visiting tourists
Multiple intelligences and learning problems
Get PDFToday many researchers, especially educational researchers, are preparing to learn a little more about intelligence, its characteristics, and singularities. The purpose of this investigation was to carry out an analysis of multiple intelligences and learning problems in the students of the upper basic level, from an Educational Unit of the Province of Manabí, the investigation was carried out using the investigative bibliographic method, to know the foundations of multiple intelligences and the reasons for learning problems. The compilation of scientific information from reliable sources was made, carrying out an analysis based on the observation of the students, showing the difficulties that the students and teachers present in the teaching-learning process
Ancestral knowledge of the clay oven in the traditional bakery as a contribution to the family economy of the Río Chico parish
Get PDFThe research is about the recovery of the ancestral knowledge of the clay oven in the traditional bakery, to study the rescue of the ancestral knowledge of the clay oven in the traditional bakery as a contribution to the family economy of the Río chico parish. A field investigation was applied by applying an open interview to a knowledgeable person of the ancestral knowledge of the rurality of the Río chico parish, about the knowledge of the construction technique of the clay and adobe oven used in the manufacture of loaves, threads, and sweets in the community. The results were the description of the construction process, and the operation of the ancestral furnace is evidenced by photographs. Conclusions inherent to the importance of the recovery of ancestral knowledge as part of the montuvian peasant identity of the Manabí rurality and the Ecuadorian coast were reached, as it was part of several works referring to the rescue of traditional knowledge and ancestral knowledge of the Aboriginal peoples from which they come as manabitas
Challenges of e-learning development and implementation in remote Indonesia: educational development analysis
Get PDFThe main issue is the challenges of developing and implementing E-Learning in remote areas through analysis of education development during pandemic disturbances in many countries. We believe that if the challenges can be understood, how and why it will be easy to find solutions and become informed to policymakers. To understand the solution, we have collected data related to the above variables by electronic search in many scientific journals that examine the problems and challenges of implementing education during the COVID-19 disruption. Furthermore, the analysis effort involves a thoughtful data review, evaluation, and coding system so that we find understanding and draw conclusions with the consideration of answering the questions of this study with valid and reliable accuracy. This study relies on secondary data released between 2010 and 2021. We report the results in a descriptive qualitative design. So, the results include e-learning infrastructure and human educational resources, and students who are still having problems using technology and equipment. Learning Management System makes teachers and students confused in choosing which one is suitable for learning activities. Therefore, these results will bring benefits to the literature and other academic studies
Factor analysis on the agricultural technology adoption and arabica coffee productivity in Kintamani District, Bangli Regency
Get PDFThe economy of Bali requires diversification through optimization of the agricultural sector. Arabica coffee is a potential commodity to diversify the agricultural sector and maximizing the potential of the highland at Kintamani District, Bangli Regency. Productivity must be improved considering that agricultural land in Bali is limited and many have been converted to residential or commercial use. According to evolutionary theory, agricultural productivity can be increased by technology. However, the technology application needs to be supported by adequate human resources and factors of production. The purpose of this study was to analyze the effect of farmer characteristics, production factors, and agricultural technology adoption on productivity, as well as to analyze the indirect effect of farmer characteristics and production factors on productivity through agricultural technology adoption. The area sampling method obtained a total sample of 98 farmers in 10 villages in the Kintamani District, Bangli Regency. Area sampling is carried out in two stages, first is determining regional samples and determining the respondents in each area by accident. The data collection methods are observation, structured interviews using questionnaires, and in-depth interviews. The data analysis technique used partial least square.
Work culture of the government of Teluk Ambon district in providing administrative services to the community in the era of COVID-19
Get PDFThis study aims to determine the work culture of the sub-district government in providing administrative services to the community in the Covid-19 era. The research method is a direct qualitative descriptive method. Data collection techniques used are observation, documentation, and interviews. The study results show a fundamental service change in 2020, namely the pattern of routine and usual ways of working that are very different felt by the people who will provide services at the Teluk Ambon District Office. Changes in bureaucratic work procedures are caused by the public's complying with the health protocol and maintaining a sitting position, which is one meter while providing services at the Teluk Ambon sub-district office