Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive effect and tendency towards better accounting quality. This research aims to discover the effect of IFRS implementation in Indonesia through studying relevant journal articles published between 2010-2016. The present study provides an overview of how the standard is implemented in the country. Design/Methodology/Approach: Data were collected from 168 research published in the observed period by conducting a structured literature review. Research findings:The results show that research articles on the impact of IFRS in Indonesia is more dominant (53.66%) than that on implementation and issues (23.17%) and the development of IFRS convergence process (23.17%). Out of the 189 frequencies from sampled studies on the impact of IFRS convergence in Indonesia, the study of value relevant (25.39%) and earnings management (24.35%) is the most common method used in discussing the IFRS impact. In general, IFRS convergence has positive impact to the quality improvement of financial statements, as evidenced by the increased relevance of value, the quality of accounting information, the quality of profit, and the company's financial performance as well as the decreasing earnings management practices. Theoretical contribution/Originality: This research contributes to the development of knowledge about IFRS research and the impact of IFRS convergence in a developing country. Practitioner/Policy implication: The results of this study indicate the overall impact of IFRS in Indonesia that can be used as foundation for further research. This study can be used as a reference for future studies, to determine what topics have not been addressed in this study or what topics can be further investigated. Also, regulator can use my findings as a reference, for understanding the benefits of IFRS implementation in Indonesia and for making improvements in their policy and regulations. Research limitation/Implication: Some papers analysed in this paper come from the proceedings of Simposium Nasional Akuntansi (SNA). As proceedings may not be as rigorous as publication in the academic journal, SNA remains as the most prestigious accounting conference in Indonesia which invites high quality papers.

Tactical urbanism (TU) is frequently used as an interim or low-cost solution to tackle a design-related problem in public space. As the importance of good-designed public open space for mental health now realized significantly during the pandemic, the need for a tool to keep health protocol followed in public space is imperative. The modification of public spaces is applied in several cases to guide people’s behaviour and interaction within public space under health protocol submission. This paper tried to analyse the application of TU to combat COVID-19 transmission on public space by using case study and systematic literature review from applied cases worldwide. The cases are categorized based on the problem identification and interventions conducted on urban design elements. It is found that the application of TU can be assembled into health protocol requirements-driven and accommodation of COVID-19-related policies externalities. The outcome of this paper could be used as an issue-based urban design precedent on COVID-19-related tactical urbanism interventions.

Abstract. Tourism is one of the leading sectors that contributes the highest foreign exchange in Indonesia. Tourism activities are unlikely to be successful if there is no participation from the community. Lamajang Village is one of the villages in Indonesia which has been a tourism village since 2011. The purpose of this study was to determine the level of community participation in the development of the Lamajang Tourism Village. The method used is quantitative descriptive statistics with scoring analysis methods and participation rate analysis. From the results of the analysis, it can be concluded that the level of participation of the people of Lamajang Village is high, seen from the 4 stages, namely the planning stage of 92%, the implementation stage of 85.4%, the utilization stage of the results of 87%, the evaluation stage of 81% and the average percentage of participation. the average is 86.25%. However, the enthusiasm of the community has not been optimally supported by the village government in terms of funding so that the development of the Lamajang Tourism Village has not been optimal. Abstrak. Pariwisata merupakan salah satu sektor unggulan penyumbang devisa tertinggi di Indonesia. Kegiatan Pariwisata tidak mungkin berhasil apabila tidak adanya partisipasi dari masyarakat. Desa Lamajang salah satu desa di Indonesia yang merupakan Desa Wisata sejak tahun 2011. Tujuan dari penelitian ini yaitu untuk mengetahui tingkat partisipasi masyarakat dalam pengembangan Desa Wisata Lamajang. Metode yang digunakan yaitu statistik deskriptif kuantitatif dengan metode analisis skoring dan Analisis tingkat partisipasi. Dari hasil analisis dapat disimpulkan bawah tingkat partisipasi masyarkat Desa Lamajang yaitu tinggi, dilihat dari 4 tahapan yaitu tahap perencanaan sebesar 92%, tahap pelaksanaan sebesar 85,4%, tahap pemanfaatan hasil sebesar 87%, tahap evaluasi sebesar 81% dan persentase partisipasi rata-rata yaitu sebsar 86,25%. Namun, antusias masyarakat tersebut belum didukung secara optimal oleh pemerintah desa dari segi pendanaan sehingga, pengembangan Desa Wisata Lamajang belum optimal.

Enzim alfa amilase merupakan kelompok enzim yang dapat digunakan dalam proses penghilangan kanji alam (desizing), enzim ini akan bertindak sebagai katalis dalam reaksi hidrolisis pati oleh air. Guna mengendalikan aktivitas enzim dalam proses desizing, maka perlu dipahami kemampuan enzim sebagai katalis untuk menghidrolisis pati dengan pengujian kinetika enzim. Pengujian kinetika enzim akan menghasilkan nilai Vmaks dan Km, Vmaks merupakan laju maksimum dari enzim persatuan menit sedangkan Km merupakan konstanta Michaelis Menten yang menggambarkan kesetimbangan disosiasi kompleks ES menjadi enzim dan substrat. Pengujian ini dilakukan untuk mengetahui kemampuan enzim α-amilase dalam mengkatalisis reaksi hidrolisis pati agar diperoleh efisiensi penggunaan enzim juga waktu pada proses desizing. Pengujian akan menggunakan metode Fisher and Stein (metode DNS). Pengujian dilakukan pada pH 7 dan suhu kamar. Penentuan nilai laju maksimum dan nilai Km dilakukan dengan variasi substrat diukur menggunakan spektrofotometer pada panjang gelombang 540 nm. Nilai Km dan Vmaks yang diperoleh yaitu 8,874461 dan 0,53217 mg/menit. Data yang diperoleh dari hasil percobaan menunjukkan bahwa makin lama waktu yang digunakan maka makin besar kemampuan enzim tersebut dalam menghidrolisis kanji. Pada waktu 150% Vmaks, enzim mampu menghidrolisis kanji sebanyak 92,75362%.

Breast cancer is the most common cancer in women, and men have a 1: 1000 chance of developing this disease. One in three people in the world will create some form of cancer in their lifetime, and in women, the most likely is breast cancer. This research is defined as an analytical study which aims to obtain an explanation of the risk factors associated with a disease. The method used was observational with a case-control approach, which is an epidemiological study design that studies the relationship between exposure and disease by comparing the case group and the control group, the sample size in the study, both cases and controls, each of 30 people. Based on the results of the study, age is a protective factor against the incidence of breast cancer at Undata Hospital Palu with an OR = 0.87 95% CI = 0.316-2.14, age of menarche is a risk factor for breast cancer with an OR = 1.52 CI 95% = 0.53-4.36, age at first gestation is a risk factor for the incidence of breast cancer in Undata Palu Hospital OR = 1.31 95% CI = 0.47-3.65, a history of breast cancer is a risk factor for the incidence of breast cancer in RSUD Undata Palu OR = 1.30 95% CI = 0.47-3.61. The hospital should cooperate with the city and provincial health offices in terms of promotion and prevention of breast cancer so that people know about breast cancer risk factors and people can carry out early detection so that breast cancer can be prevented or detected early and people living with breast cancer can be reduced by checking your breasts (BSE).