Several countries have traditional textiles as a piece of their cultural heritage. Indonesia has a traditional textile called batik. Central Java is one of the regions producing batik known for its variety of distinctive themes. It has unique designs and several motifs that emphasize the beauty of historic sites. Since the diversity of central java batik motifs and the lack of knowledge from the surrounding community, only a select group of people, especially the batik craftsmen themselves, can recognize these motifs. Consequently, the method to identify the batik according to the primary ornament pattern is required. Therefore, this study proposes a computer vision-based method for classifying batik patterns. The proposed method required discriminating appropriate features to produce optimal results. The discriminating features were constructed based on color, shape, and texture. Those features were derived using the method of Color Moments, Area Based Invariant Moments, Gray Level Co-occurrence Matrix (GLCM), and Local Binary Pattern (LBP). This study’s proposed hybrid features were formed based on the most discriminating and appropriate features. These were yielded by the Correlation-based feature selection (CFS) method. The hybrid features were then fed into several classifiers to determine the batik pattern. The pattern consists of ten classes: Asem Arang, Asem Sinom, Asem Warak, Blekok, Blekok Warak, Gambang Semarangan, Kembang Sepatu, Semarangan, Tugu Muda, and Warak Beras Utah. Based on the experimental results, the most optimal predicted class of the batik pattern was generated using the Artificial Neural Network (ANN) classifier. It was indicated by achieving an accuracy value of 99.76% based on the 3,000 images (each class consists of 300 images) with cross-validation using a k-fold value of 10. This study has proved that the hybrid features incorporated with ANN can be selected as a suitable model to classify the batik patterns.

This study aims to analyze the effect of Profitability, Operational Cash Flow and Corporate Social Responsibility (CSR) as a moderating variable on Tax Avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. In this study, a sample of companies that were obtained and met the criteria were 200 financial report data which, after going through the normality test, became 141 observations. The method used in sampling in this study is using purposive sampling method. The analysis used is multiple linear regression analysis which functions to involve moderating variables in building the relationship model. The moderating variable acts as a variable that can strengthen or weaken the relationship between the independent variables and the dependent variable, which is preceded by the classic assumption test which consists of a formality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, hypothesis testing was carried out using the F test and t test. The results of data analysis from this study showed that Profitability had no effect on Tax Avoidance, whereas Operational Cash Flow had a positive effect on Tax Avoidance. Meanwhile, Corporate Social Responsibility (CSR) is not able to moderate the influence of Profitability and Operational Cash Flow on Tax Avoidance.  

This study aims to examine the effect of the performance of intellectual capital in the form of human capital, employed capital, and structural capital with company characteristics consisting of firm size, leverage, profitability as control variables on earnings quality. This research uses Penman's (1998) model as a measure of earnings quality, while Pulic's (1999) model as a measure of intellectual capital. Sampling used a purposive sampling method and produced 380 selected samples. The data used is secondary data taken from the annual financial reports of manufacturing companies listed on the IDX for 2019 – 2021. The results show that capital employed and structural capital have a significant positive effect on earnings quality, while human capital has no effect on earnings quality. The control variable firm size has a significant positive effect on earnings quality, while leverage and profitability have no effect on earnings quality.

The population in this study are all Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange 191 companies in the 2019-2021 period. The sampling technique used was purposive sampling, so the final sample obtained was 186 companies belonging to the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2020 period. In this study the method of data analysis using multiple linear regression analysis. The results of this study explain that company size and inventory turnover have a positive effect on profitability, while leverage has a negative effect on profitability.

Abstract This study aims to determine the effect of educational costs, socioeconomic status and motivation on the interest in choosing an undergraduate accounting study program. This type of research is quantitative research using primary data and distributing questionnaires via the Google form. The population in this study were students of the S1 Accounting study program at tertiary institutions who had accreditation A in the city of Semarang. The sample in this study were students of the S1 accounting study program for the 2019-2022 period who were still active. The sampling method used was purposive convenience sampling and a total of 119 students were obtained. The data analysis technique uses multiple linear regression analysis. The results of the study show that educational costs and motivation have a positive and significant effect on students' interest in choosing an undergraduate accounting study program, while socioeconomic status has no effect on students' interest in choosing an undergraduate accounting study program.

Speaker recognition to recognize multiethnic speakers is an interesting research topic. Various studies involving many ethnicities require the right approach to achieve optimal model performance. The deep learning approach has been used in speaker recognition research involving many classes to achieve high accuracy results with promising results. However, multi-class and imbalanced datasets are still obstacles encountered in various studies using the deep learning method which cause overfitting and decreased accuracy. Data augmentation is an approach model used in overcoming the problem of small amounts of data and multiclass problems. This approach can improve the quality of research data according to the method applied. This study proposes a data augmentation method using pitch shifting with a deep neural network called pitch shifting data augmentation deep neural network (PSDA-DNN) to identify multiethnic Indonesian speakers. The results of the research that has been done prove that the PSDA-DNN approach is the best method in multi-ethnic speaker recognition where the accuracy reaches 99.27% and the precision, recall, F1 score is 97.60%.

This article aims to discover the potential of Nglegi Village and the development that can be carried out regarding the facilities it has to become a tourist village. The method used in this research is a qualitative method by observing and interviewing stakeholders, community leaders and Pokdarwis managers to know the potential and facilities owned by Nglegi Village. The result of this research is to develop the possibilities that exist in Nglegi Village by exploring the potential and completing facilities that have not yet been owned to be able to develop Nglegi Village into a tourist village by strengthening human resources equipped with training to make superior human resources and competent who can support Nglegi Village to become a pilot Tourism Village.

Sustainability in the post pandemic era is very challenging. Every business entity including small medium enterprises (SMEs) needs a more valuable strategy to adapt to dramatic changes, such as strengthening digitization to improve SME performance. The industrial revolution 4.0 confirms digitalization as a strategic plan for SMEs in realizing a digital-based work culture. Digital skills are one of the skills to maximize the use of information and communication technology (ICT) in business. As an illustration, using social media to build brand reputation, promote and interact with customers. We also believe that digitalization can make SMEs more agile, as they are more adaptive to all changes and pressures from the external environment. This article aims to describe and analyze models for improving the performance of SMEs through agility, social media, and digitalization-based strategic planning. Data were collected from 239 SMEs in creative industry. The data were analyzed using SmartPLS analysis. The results showed that digital skills can increase the use of ICT, social media engagement, and organizational agility in SMEs. This article provides practical insights for SMEs to be more sustainable and competitive in the future.

Nowadays, food and beverage products are widely circulated in society. In the era of globalization of society, the traffic of goods including food/drinks across countries is not guaranteed to be halal. Even though religious obligations command us to consume halal food/drinks. With the existence of Law no. 33 of 2014 concerning Halal Product Guarantees and Government Regulation no. 39 of 2021 shows that there is legal certainty in the implementation of Halal Product guarantees. The problem is how to theoretically and empirically study the implementation of halal product guarantees from an Indonesian legal perspective. The research methods are normative juridical and sociological. The research results show that theoretically, the implementation of halal product guarantees is based on Law no. 33 of 2014 concerning Halal Product Guarantees reflects legal norms originating from God's Law (God Order), namely from the Al-Qur'an and Hadith, and has long been practiced in people's lives as a reflection of a person's or society's religious awareness. The process shows a circle of interaction that ends with the Halal Product Guarantee Law. Empirical studies explain that the implementation of halal product guarantees has been going on in people's lives for a long time so that it functions to create legal certainty, comfort and justice for the user community as well as realizing beneficial values for economic growth and community welfare. The existence of statutory regulations, legal institutions and public awareness of halal product guarantees are elements of a legal system. Empirical studies explain that the economic subsystem played by business actors has great energy to adapt quickly and utilize legal regulations and community culture to expand and develop their business.
 Keywords: Halal, Products, Law and Society
  

The purpose of this research is to analyze the effects of tax risk, audit quality, institutional ownership, managerial ownership, and business size among 2019-2021 Indonesia Stock Exchange-listed manufacturing firms in the products and consumption sector. The sampling technique was carried out using a purposive sampling technique, namely selecting samples based on certain criteria and systematics with the aim of obtaining a representative sample. Based on the criteria above, the number of companies that meet the criteria is 81 companies. This study uses multiple regression analysis techniques with SPSS tools. The results show that tax risk has a positive impact on the cost of capital, audit quality has a negative impact on the cost of capital, institutional ownership has a negative impact on the cost of capital, managerial ownership has a negative impact on the cost of capital, firm size has a positive impact on the cost of capital.