Universitas Trisakti

Understanding the drivers of energy and material flows of cities is important for addressing global environmental challenges. Accessing, sharing, and managing energy and material resources is particularly critical for megacities, which face enormous social stresses because of their sheer size and complexity. Here we quantify the energy and material flows through the world's 27 megacities with populations greater than 10 million people as of 2010. Collectively the resource flows through megacities are largely consistent with scaling laws established in the emerging science of cities. Correlations are established for electricity consumption, heating and industrial fuel use, ground transportation energy use, water consumption, waste generation, and steel production in terms of heating-degree-days, urban form, economic activity, and population growth. The results help identify megacities exhibiting high and low levels of consumption and those making efficient use of resources. The correlation between per capita electricity use and urbanized area per capita is shown to be a consequence of gross building floor area per capita, which is found to increase for lower-density cities. Many of the megacities are growing rapidly in population but are growing even faster in terms of gross domestic product (GDP) and energy use. In the decade from 2001-2011, electricity use and ground transportation fuel use in megacities grew at approximately half the rate of GDP growth.

Oral cancer is a major global health issue accounting for 177,384 deaths in 2018 and it is most prevalent in low- and middle-income countries. Enabling automation in the identification of potentially malignant and malignant lesions in the oral cavity would potentially lead to low-cost and early diagnosis of the disease. Building a large library of well-annotated oral lesions is key. As part of the MeMoSA <sup xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">®</sup> (Mobile Mouth Screening Anywhere) project, images are currently in the process of being gathered from clinical experts from across the world, who have been provided with an annotation tool to produce rich labels. A novel strategy to combine bounding box annotations from multiple clinicians is provided in this paper. Further to this, deep neural networks were used to build automated systems, in which complex patterns were derived for tackling this difficult task. Using the initial data gathered in this study, two deep learning based computer vision approaches were assessed for the automated detection and classification of oral lesions for the early detection of oral cancer, these were image classification with ResNet-101 and object detection with the Faster R-CNN. Image classification achieved an F1 score of 87.07% for identification of images that contained lesions and 78.30% for the identification of images that required referral. Object detection achieved an F1 score of 41.18% for the detection of lesions that required referral. Further performances are reported with respect to classifying according to the type of referral decision. Our initial results demonstrate deep learning has the potential to tackle this challenging task.

This paper examines the development of micro, small and medium enterprises (MSMEs) in Indonesia. It has three research issues, namely the role of MSMEs, their constraints, and the importance of MSMEs for the creation of business opportunities for women. More specifically, the study aims to answer the following research questions. First, how important are MSMEs in Indonesia? Second, what are their main constraints? Third, how important are they, especially micro and small enterprises (MSEs), for the creation of business opportunities for women? Fourth, is the growth of MSEs a sign of increased entrepreneurial spirit or a reflection of poverty? This study adopted descriptive analysis using secondary data. It shows that MSMEs in Indonesia are dominated by MSEs, and accounted for almost 100% of all existing firms but only contributed between 58 to 61% of gross domestic product (GDP). About 42.84% of MSEs are owned by women, although the ratio of female to male entrepreneurs in MSEs varies by province. Poverty seems to be the main force behind the growth of MSEs. This study ends with some policy recommendations that the government should: (i) conduct trainings that focus on online marketing, entrepreneurship, management, and improving the quality of product and business efficiency; (ii) provide alternative funding facilities with low interest rates and non-burdensome requirements; and (iii) provide assistance directly in the production site for new entrepreneurs in their first years of running businesses. In addition, all gender discrimination treatments that have been burdensome for women to run own businesses must be eliminated. This study has, however, several limitations, especially with respect to the third and fourth research questions. Secondary data used does not have information about the main/initial motivation of MSME owners to run their own business and their socio-economic profiles.

Purpose The purpose of this paper is to explore whether any discrepancy exists between the corporate social activities disclosed in the annual reports of Islamic banks and the corporate social responsibility (CSR) disclosure index which has been developed based on the Islamic business ethics framework. Design/methodology/approach This paper reports on a survey of annual reports of seven Islamic banks using the method of content analysis to measure the volume of CSR disclosure. Findings The results show the overall mean CSR disclosure index of one Islamic bank out of seven to be above average and the issues of CSR are not of major concern for most Islamic banks. Research limitations/implications CSR disclosure in the Islamic banks is experimental and could be explored in greater depth in future studies. Practical implications The findings have important implications for academics and researchers, as they pave the ways for further investigation. The results also have important implication for Accounting and Auditing Organisation for Islamic Financial Institutions in developing a CSR reporting standard if Islamic banks are to enhance their image and reputation globally, as well as to remain competitive. Originality/value The paper contributes to the growing debate on CSR in ethical perspective and key underlying issues associated with the emergence of new disclosure practices for Islamic financial institutions. Through this paper, new visibilities explored, and competing dilemmas opened up.

Small and medium enterprises (SMEs) in Indonesia are very important for employment creation and are important sources of economic growth and foreign currencies. It is therefore not a surprise that SMEs receive ample attention in Indonesia. In recent years, particular attention has been paid to development of SME clusters. The main aim of this paper is to review government policies on SMEs with a clustering approach, in Indonesia. The paper argues that in many cases, the development policy has not been so successful. In essence, most failures can be attributed to the fact that one or more critical factors for successful SME cluster development were either not existing or not addressed correctly. Neglecting cluster linkage to markets is one main reason for the failure. Prerequisite for successful cluster development is the cluster's potential to access growing markets, either domestic or abroad.

The purpose of this research was to examine the level of financial literacy and the factors that influence undergraduate students of Faculty of Economics. This stu­dy distributed 625 questionnaires and only 584 usable questionnaires. Data analysis me­thods used by this research were descriptive statistics and ANOVA. The level of fi­nan­cial literacy was 48.91% were in the low category. The test results revealed that there was influence of gender, age, GPA, and parents income. The results showed that stu­dents should improve their understanding of personal finance, especially in the area of investment, in addition to the university to provide education about personal finance to students. Suggestions for further research was examined throughout the Trisakti Uni­ver­sity students, using online methods, increasing the number of questions and adding va­riables such as student income, savings and debt holdings and work experience st­u­dents.

Religion is an important cultural factor to study, because it is one of the most universal and influential social institutions that have a significant influence on people's attitudes, values and behaviours, at both the individual and societal levels. Indonesian Muslims living in multireligious societies are considered more conscious of products that are permissible or halal, and thus the halal cosmetic market is important for both producers and consumers. The existing literature focuses on halal food products, and only a limited number of studies have been about halal cosmetic products. The purpose of this paper is to provide an improved understanding of the influential factors on attitudes toward halal cosmetic products. Empirical evidence from both in-depth interviews and data garnered from 350 surveys was integrated into a conceptual model. The model was tested using structural equation modeling. The causal model was validated using SmartPLS 2.0. The results indicated that attitudes towards halal cosmetic products were important antecedents of intention to purchase halal cosmetic products and mediated the influence of knowledge, religiosity and subjective norm. This study is expected to provide insight into strategies to encourage marketers to adopt halal cosmetic products in the future. This study further contributes by providing a comprehensive framework of the antecedents and consequences of attitudes towards halal cosmetic products on purchase intention.

OBJECTIVES: Ameloblastomas and keratocystic odontogenic tumors (KCOTs) are important odontogenic tumors of the jaw. While their radiological findings are similar, the behaviors of these two types of tumors are different. Precise preoperative diagnosis of these tumors can help oral and maxillofacial surgeons plan appropriate treatment. In this study, we created a convolutional neural network (CNN) for the detection of ameloblastomas and KCOTs. METHODS: Five hundred digital panoramic images of ameloblastomas and KCOTs were retrospectively collected from a hospital information system, whose patient information could not be identified, and preprocessed by inverse logarithm and histogram equalization. To overcome the imbalance of data entry, we focused our study on 2 tumors with equal distributions of input data. We implemented a transfer learning strategy to overcome the problem of limited patient data. Transfer learning used a 16-layer CNN (VGG-16) of the large sample dataset and was refined with our secondary training dataset comprising 400 images. A separate test dataset comprising 100 images was evaluated to compare the performance of CNN with diagnosis results produced by oral and maxillofacial specialists. RESULTS: The sensitivity, specificity, accuracy, and diagnostic time were 81.8%, 83.3%, 83.0%, and 38 seconds, respectively, for the CNN. These values for the oral and maxillofacial specialist were 81.1%, 83.2%, 82.9%, and 23.1 minutes, respectively. CONCLUSIONS: Ameloblastomas and KCOTs could be detected based on digital panoramic radiographic images using CNN with accuracy comparable to that of manual diagnosis by oral maxillofacial specialists. These results demonstrate that CNN may aid in screening for ameloblastomas and KCOTs in a substantially shorter time.

The aim of this research is to examine the influence of good corporate governance mechanisms, auditor’s independency, leverage, audit quality, profitability and company’s size on the earnings manage-ment practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 40 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2006 until 2008. Data were analyzed using multiple regression method. The result of the analysis indicated that leverage, audit quality and profitability had influence on earnings management practice. It means that leverage, audit quality by audit firms size and profit or loss that was reported by the management will motivate the management in doing the earnings management practices.

The study aims to develop concepts originating through empirical research models to build superior competitiveness and optimal performance achievement. Therefore, to bridge these goals, the study addresses several indicators/items as a novelty, namely, entrepreneurship insight factors, market orientation, knowledge-sharing, innovation, managerial capability, product strategy, process and service improvement, resources capability to improve performance and increase competitiveness by empirical model direct, mediating and indirect effect. The total sample in this study is 497 eligible SMEs that partner with go-food in Makassar City. All research samples are the owner or the person in charge of the business; the data collection period is from May to December 2019. Data are collecting using a survey with 64 construct questions, summarized in seven manifest variables. The research method uses quantitative tools, with SMART-PLS as a statistical tool. This study develops sixteen hypotheses; all of the hypotheses are supported both directly, indirectly, and mediated. The study also found that the link based on CCT, RBV, and TAM Theory is the right choice of theories, as the foundation of this study was very reliable and valid. Indeed, all of the grounded methods have implications both in theory and its main application for the business in the online marketplace.

Abstract Purpose The purpose of this study is to examine the effects of stakeholder pressure and corporate governance on the quality of sustainability report. This study uses environment, employee, consumer and shareholder as stakeholders, while board of commissioner effectiveness and family ownership are used as corporate governance components. Design/methodology/approach This research uses multiple regression method with total observations of 123 sustainability reports of listed firms on Indonesia Stock Exchange in 2010-2014. Findings The result shows that companies which get pressure from environment and consumer have higher quality of sustainability report than other firms. Pressure from employee positively affects the quality of sustainability report. Meanwhile, pressure from shareholders has no effect on the quality of sustainability report. Board of commissioner effectiveness positively affects the quality of sustainability report, and family ownership has no effect on the quality of sustainability report. Originality/value This research reveals how various types of stakeholders and corporate governance in Indonesia react to corporate social responsibility and thus influence the quality of sustainability report, which has not been discussed by previous studies.

Purpose The Indonesian Government has taken many measures to support the development of small and medium enterprises (SMEs), which are expected to play a crucial role in employment creation, gross domestic product growth, and non-oil and gas export development. The purpose of this paper is to examine recent developments of SMEs in Indonesia. More specifically, it aims to address the following research questions: How important are SMEs in Indonesia? What are their main constraints? What is the impact of women entrepreneurs on SME development? and Can Indonesian SMEs be sources of innovation? Design/methodology/approach The paper analyzes data from Indonesia's National Agency of Statistics and reviews key literature and secondary data on Indonesian SMEs. Findings First, SMEs have been the main player in domestic economic activities as they account for more than 99.9 percent of all firms and employ 96.2 percent of the workforce. Second, key SME constraints include lack of finance and marketing difficulties. Third, representation of women entrepreneurs is still relatively low and can be attributed to low level of education and cultural/religious constraints. Finally, SME innovation capability is low for several key reasons. Originality/value The paper considers the involvement of women in SMEs in a Muslim-majority country and contributes to the literature on the innovation capability of SMEs.

The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1) independent director that can monitor the management of the company in aligning the interest of principal and agent, (2) institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3) audit quality with the role of auditors to give the credibility of the reported financial statement by management. Abstract in Bahasa Indoesia: Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara earnings management dan nilai perusahaan sedangkan kepemilikan manajerial bukan merupakan variabel pemo¬derasi. Earnings management dapat diminimumkan dengan mekanisme monitoring oleh komi¬saris independen, kualitas audit dan institusional ownership Kata kunci: corporate governance, earnings management, institusional ownership, komisaris independen, kualitas audit

Environmental shocks can occur when emerging country governments open their markets to outside influences. We extend research conducted primarily in mature economies on how managers react to environmental shocks by evaluating how environmental shock type, a firm's strategic orientation, and its slack resources affected strategic alliance formation intentions during and immediately following the Asian Financial Crisis. Results from two Indonesian small– and medium–sized enterprises (SME) samples show that these factors influenced alliance intentions, although not always in ways that were consistent with previous research findings in more mature markets. Overall, our results provide critical insights into emerging market firms’ strategic actions, particularly related to key managerial motivations for SME alliance formation.

The objective of this research is to test and analyze whether pro-fitability, firm size, assets growth, dividend, assets structure, and business risk influence to firm capital structure. Listed manufacturing companies at Indonesian Stock Exchange from period 2005 to 2007 were examined. Forty three companies met the criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses. The conclusion shows that assets growth, profitability, and assets structure influence firm capital structure of manufacturing companies. Firm size, dividend, and business risk do not influence firm capital structure.

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, opportunities, pressure, and rationalization. The method of sampling used purposive sampling method. The sample consists of 50 predicated companies ASEAN CG Scorecard and the companies were listed on the stock. Exchange in 2011-2015. This research topic which contains in the library as well as other information from the official website and the internet. The result of this research is that only the financial stability has significant influence toward fraudulent financial reporting which proxied by beneish models. Meanwhile, the other variable does not have a significant effect on fraudulent financial reporting.Keywords: fraud diamond; fraud pentagon; fraudulent financial reporting; beneish model, and asean cg scorecard Abstrak.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh analisa fraud pentagon terhadap kecurangan laporan keuangan dengan menggunakan beneish model pada perusahaan yang menerapkan ASEAN CG Scorecard. Fraud pentagon diukur dengan arogansi, kompetensi peluang tekanan (stabilitas keuangan, rasio leverage dan rasio kepemilikan) dan rasionalisasi. Metode pengambilan sampel menggunakan metode purposive sampling (metode yang menggunakan kriteria tertentu). Sampel terdiri dari 50 perusahaan berpredikat ASEAN CG Scorecard dan perusahaan yang tercatat di Bursa Efek di 2011-2015. Penelitian ini menggunakan IBM SPSS 21.0 dan menggunakan berbagai jurnal dan referensi yang berkaitan dengan topic penelitian yang terdapat di perpustakaan serta informasi lain dari situs resmi internet. Hasil dari penelitian ini adalah bahwa hanya stabilitas keuangan memiliki pengaruh yang signifikan terhadap kecurangan laporan keuagan yang ditunjukkan oleh Beneish Model. Sementara itu, variabel lain tidak memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan.Kata kunci: fraud diamond; fraud pentagon, kecurangan laporan keuangan; beneish model; dan asean cg scorecard

This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.

The antimicrobial susceptibility patterns for 2,812 bacterial pathogens isolated from diarrheal patients admitted to hospitals in several provinces in the cities of Jakarta, Padang, Medan, Denpasar, Pontianak, Makassar, and Batam, Indonesia were analyzed from 1995 to 2001 to determine their changing trends in response to eight antibiotics: ampicillin, trimethoprim-sulfamethoxazole, chloramphenicol, tetracycline, cephalothin, ceftriaxone, norfloxacin, and ciprofloxacin. Vibrio cholerae O1 (37.1%) was the pathogen most frequently detected, followed by Shigella spp. (27.3%), Salmonella spp. (17.7%), V. parahaemolyticus (7.3%), Salmonella typhi (3.9%), Campylobacter jejuni (3.6%), V. cholerae non-O1 (2.4%), and Salmonella paratyphi A (0.7%). Of the 767 Shigella spp. isolated, 82.8% were S. flexneri , 15.0% were S. sonnei , and 2.2% were S. dysenteriae (2.2%). The re-emergence of Shigella dysenteriae was noted in 1998, after an absence of 15 years. Shigella spp. were resistant to ampicillin, trimethoprim-sulfamethoxazole, chloramphenicol, and tetracycline. Salmonella typhi and Salmonella paratyphi A were susceptible to all antibiotics tested, while Salmonella spp. showed various resistance patterns according to species grouping. A small number of V. cholerae O1 were resistant to ampicillin, trimethoprim-sulfamethoxazole, chloramphenicol, and tetracycline; however, they were still sensitive to ceftriaxon, norfloxacin, and ciprofloxacin. Similar results were shown for V. cholerae non-O1. Campylobacter jejuni showed an increased frequency of resistance to ceftriaxone, norfloxacin, and ciprofloxacin, but was susceptible to erythromycin. This study shows that except for C. jejuni and V. parahaemolyticus , which appeared to be resistant to ciprofloxacin, the majority of the enteric pathogens tested were still susceptible to fluoroquinolones.

Udara adalah faktor penting dalam kehidupan, namun, di era modern, sejalan dengan perkembangan pembangunan fisik kota dan pusat industri, serta berkembangnya transportasi, telah menyebabkan kualitas udara mengalami perubahan. Dari yang mulanya segar, kini, kering dan kotor akibat dari terjadinya pencemaran udara karena kendaraan transportasi. Lewat penggunaan metode kepustakaan, maka, tampak dengan jelas ada beberapa hal yang harus mendapatkan perhatian yang serius, di antaranya; 1. Pemberian izin bagi angkutan umum kecil lebih dibatasi, sementara, kendaraan angkutan massal, diperbanyak. 2. Kontrol jumlah kendaraan pribadi. 3. Pembatasan usia kendaraan . 4. Pembangunan MRT, dan pembuatan Electronic Road Pricing. 5. Pengaturan lalu lintas, rambu-rambu, dan tindakan tegas terhadap pelanggaran berkendaraan. 6. Uji emisi harus dilakukan secara berkala pada kendaraan umum maupun pribadi. 7. Penanaman pohon berdaun lebar di pinggir jalan yang lalu lintasnya padat serta di sudut-sudut kota.

In this paper, an analysis and design method of the output LC filter of single-phase PWM inverters is presented. At first, the analytical expressions for the total harmonics of the inductor current and capacitor voltage of the LC filter are derived. As the unique values of the parameters of the LC filter cannot be specified based on the total harmonic of the capacitor voltage alone an additional criterion based on the minimum reactive power of the LC filter is used to specify these parameters. Experimental results are included to verify the derived expressions.< <ETX xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">&gt;</ETX>