We established an extensive database of tsunami field evidence in order to facilitate various numerical models of the 26 December 2004 tsunami in the Banda Aceh district of Sumatra, Indonesia. Inputs provided by 12 weeks of efforts during seven field trips include field measurements of runup, tsunami heights, flow depths, flow directions, and events’ chronology. We deliver detailed inundation maps of the western and northern coasts of Banda Aceh.About ten waves reached the coast. The maximum tsunami height reached 35 m during the third wave on flat areas and the maximum runup was 51 m measured on hill slope. This value is the highest runup ever measured in human history for a co-seismic tsunami event. The main hydrologic characteristic of the 26 December 2004 tsunami is the break of the main wave up to 3 km inland from the shoreline. The data collected, such as the numerous warning signs, could help further prevention actions.

Abstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR.Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company's profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR.

The LQ45 index is a group of 45 companies that have the largest level of liquidity and market share on the Indonesia Stock Exchange. The facts show that there are still inconsistencies in the distribution of dividends by several LQ45 indexed companies. Researchers investigated the topic of funding surplus factor which means that the company has more cash balances so that it is suspected could influence on the dividends. The novelty of this research is the added intervening variable namely investment opportunity set to prove the indirect relationship between surplus funding and dividends. This study uses intervening variable regression with path analysis testing: Sobel Test in testing the intervening variable. The results showed that the funding surplus proved to have no direct nor indirect effect on dividends. In addition, the researcher also finds that there is no difference in dividends distributed between companies with surplus financial condition and companies with funding deficit.

Penelitian ini bertujuan untuk menguji hubungan antara minat mahasiswa dengan pengetahuan, persepsi dampak implementasi MBKM serta kesiapan Program Studi dan mahasiswa dalam implementasi MBKM. Survei dilakukan kepada 138 responden yang merupakan mahasiswa Program Studi Akuntansi, Universitas Ma Chung. Metode analisis data yang digunakan adalah uji dependensi. Pertama, uji dependensi minat mahasiswa terhadap pengetahuannya terkait MBKM. Kedua, uji dependensi minat mahasiswa dengan persepsi dampak MBKM yang ditinjau dari 4 (empat) komponen yaitu, lama studi, peningkatan soft skill, pemenuhan kebutuhan setelah lulus, dan peningkatan kompetensi tambahan. Ketiga, uji dependensi minat mahasiswa dengan kesiapan MBKM ditinjau dari kesiapan Program Studi dan kesiapan mahasiswa sebagai peserta MBKM. Hasil penelitian menunjukkan bahwa terdapat dependensi antara minat mahasiswa dengan persepsi dampak MBKM. Sedangkan, uji dependensi antara minat mahasiswa dengan pengetahuan dan kesiapan MBKM tidak menunjukkan hasil yang signifikan. Hasil penelitian ini memberikan masukan kepada Program Studi untuk menyusun kurikulum MBKM yang lebih terstruktur dan meningkatkan sosialisasi MBKM.

The SMEs/SMIs sector is an important economic sector to develop. The development of this business sector can be done through community service activities for entrepreneurs. This activity was carried out in Kucur Village, Malang Regency, where many of the people are SMEs/SMIs entrepreneurs to earn additional income. However, many entrepreneurs do not understand bookkeeping or financial records. This community service activity is aimed at initiating the establishment of a business clinic and assisting in the preparation of financial records. The method of implementation includes forum group discussion, participant data collection, training, and mentoring. The findings show that there is no business clinic as a forum for entrepreneurs' aspirations, participants are dominated by housewives who own a business and do not have an understanding of financial records. The financial problems faced include there is no classification between business capital and own capital, business expenses that are not calculated into operational costs, as well as marketing problems. The results of the activity show that business clinics support the business development of entrepreneurs.