Introduction: About 300.000 -350.000 Indonesian people suffer from cardiac arrest each year. Basic Life Support (BLS) is the first immediate response needed by cardiac arrest people, especially the out of hospital cardiac arrest (OHCA) patient. BLS that given from public to OHCA could increase the survival rate up to 2 -3x higher. Unfortunately, the Indonesian still did not know what is cardiac arrest, how to recognize it, and how to do BLS. Objective: The objective of this study was to identify the effect of BLS training in the knowledge and skill level of community in Sidodadi Village, Lawang, Indonesia. Method and Material: This experiment used a quasi-experimental design with 102 of the random sampling of people age 20-40 in Sidodadi Village, Lawang, Indonesia. The sample was given pre-test and post-test knowledge questioner before and after joining BLS training. The sample's skill was scored by an assistant doctor using a skill checklist. The data then analysed with a t-paired sample test, Wilcoxon sum rank test, and Pearson correlation. Result and Discussion: The score of women is higher than men both in pre-test and post-test, with the significance of p=0,039 for pre-test and p=0,001. 99% who joined BLS training have a significant increase in knowledge with p=0,001. Conclusion: The increase in knowledge and skill is correlated for an excellent and good level of the score, but not correlated in a bad level. About 99% of people who have joined BLS training have a significant increase in knowledge and skill. These trained people have the willingness to be a bystander for cardiac arrest people near them.Pendahuluan: Sekitar 300.000 -350.000 masyarakat Indonesia mengalami henti jantung setiap tahunnya. Basic Life Support (BLS) adalah pertolongan pertama yang diperlukan oleh korban henti jantung, terutama henti jantung yang terjadi diluar rumah sakit (out of hospital cardiac arrest-OHCA). BLS yang diberikan oleh awam pada OHCA mampu meningkatkan survival rate sebanyak 2 hingga 3x lipat. Sayangnya, masyarakat Indonesia masih banyak yang belum mengetahui apa itu henti jantung, bagaimana cara mengenalinya, dan bagaimana cara melakukan BLS. Tujuan: Tujuan penelitian ini adalah untuk mengetahui pengaruh pelatihan BLS terhadap tingkat pengetahuan dan keterampilan masyarakat dalam memberikan pertolongan pertama henti jantung di Desa Sidodadi, Kecamatan Lawang, Indonesia. Metode dan Bahan: Penelitian ini menggunakan desain quasi eksperimental dengan 102 random sampling dari penduduk berusia 20-40 tahun di Desa Sidodadi, Kecamatan Lawang, Indonesia. Sampel diminta untuk mengisi pretest pengetahuan, mengikuti pelatihan BLS, dan mengisi posttest pengetahuan. Keterampilan sampel dinilai oleh dokter muda menggunakan ceklis keterampilan. Data dianalisis dengan uji t berpasangan, wilcoxon sum rank test, dan uji korelasi pearson. Hasil dan Pembahasan: Nilai pretest dan postest perempuan lebih tinggi daripada pria, dengan nilai signifikansi p=0,039 untuk pretest dan p=0,001. 99% peserta yang mengikuti pelatihan BLS mengalami pen...

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Pari temple, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint. Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Pari temple, namely the Balai Pelestarian Cagar Budaya (BPCB) Jawa Timur, second, the researcher checked documents of the Heritage Assets Pari temple, how it's recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion. Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Pari temple is recorded as a plant asset, and Pari temple is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value. Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Pari temple Practitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process. Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

Chaetocnema pulicaria and C. denticulata are recognized as vectors of Stewart wilt disease caused by Pantoea stewartii on maize. These insects have not been reported yet in Indonesia, but Stewart wilt disease has been reported in Java and Sumatera Islands. Genus Chaetocnema which presented in Indonesia is C.basalis. It is not cleared whether C. basalis is a vector for Stewart wilt disease like C. pulicaria and C. denticulata. This reseach was aimed to conduct the confirmation on status whether C. basalis have a role as vector of Stewart wilt disease on maize or not. C. basalis imago were collected from maize growing areas in Yogyakarta, and then starved for 24 h. Treatments were applied by placing imago of C. basalis on infected-P. stewartii plants for 72 h. Five insects were then transferred to each plot of healthy plant (1 plot consisted of 5 plants) for 72 h. For control, imago of C. basalis were put on healthy plants for 72 h and five insects were then transferred to other healthy plant (1 plot consisted of 5 plants) for 72 h. Each treatment was repeated three times. On the fifteenth days after transmission, PCR assays were carried out on leaf samples and isolates of bacteria. All sampled leaves analysis showed that there were no Stewart wilt diseases transmission based on PCR assay and bacterial isolates. This concluded that C. basalis is not a vector for Stewart wilt disease on maize.

The purpose of the study was to determine the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company. Companies that are members of the joint construction contractors in Sidoarjo are the population taken in this observation. The sample in this research was taken using a saturated sampling technique where the total sample population used in the questionnaire was 39 members of the GAPENSI company in Sidoarjo. The data analysis method used is Partial Least Square analysis. That the results of this study provide results, namely that the first budget participation affects managerial performance at the GAPENSI company, the second organizational commitment is not able to affect the relationship between budget participation and managerial performance at the GAPENSI company.

Generally, investors use the Composite Stock Price Index (IHSG) as a parameter of stock performance listed on the Indonesian stock exchange. One of the factors that can affect the IHSG is macroeconomic factors such as economic growth, inflation, and interest rates. This study aims to determine the effect of economic growth, inflation rate, and interest rates of Bank Indonesia on the IHSG. The population and sample in this study are quarterly economic growth, inflation, Bank Indonesia interest rates, the monthly Composite Stock Price Index (IHSG) from 2015-2019. Testing the hypothesis of this study using validity and reliability tests with the SmartPLS version 3 application. The results showed that the variables of economic growth and inflation had no significant effect on the Composite Stock Price Index (IHSG). Meanwhile, the interest rate variable of Bank Indonesia has a significant effect on the IHSG.