Distribution of current income is a very important thing. If the income distribution is

AbstrakTeknologi WSN kini semakin meningkat diakhir-akhirnya dan banyak diterapkan diberbagai bidang. Salah satu dari penerapan WSN seperti pada Agiculture yang berbasis Internet of things. WSN ini contoh seperti ZigBee, penerapan ZigBee pada Agiculture sangat membantu pada berbagai bidang Agiculture dimulai dari system control irigasi, pemantauan iklim pada Agiculture serta pengendalian system control rantai makan pada system Agiculture. Internet of things ini mendukung system Agiculture untuk memberikan komunikasi pada sensor-sensor yang ada di Aguculture ini. Sistem Agiculture ini diharapkan bisa meningkatkan produktivitas maupun prediksi masalah yang ada di system pertanian. Systematic riview ini memberikan gambaran bahwa teknologi Internet of things di Agiculture sangat berpontensi baik karena dapat meningkat para petani dalam operasional produksi pangan maupun ternak.

Cloud computing is one revolution in information technology (IT) that can share resources, services and data through a network among users. Because users have same rights on the network to transfer data, data are vulnerable to be attacked by unauthorized person. Lately, data security in a system only concentrates on data storage on cloud by utilizing internet security, but a little concentration is found during data transfer. By considering security as a serious problem, an encryption-based proposed system is presented to secure during data transfer. Authors propose an approach to boost system security during data transfer in order to prevent data theft by unauthorized person. To prevent an attack by unauthorized person, Advanced Encryption Standard (AES) will be proposed to secure data transfer and storage in cloud computing. For better future, authors will propose Systematic Literature Review (SLR) to generate suggestions and opportunities in AES cloud computing.

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Purpose: This study was conducted to find confidence about the factors that affect earnings management in SOEs in 2018-2019 through accounting conservatism, audit committee expertise, independence commissioners. Research methodology: The methods in this research were quantitative with sample of 60 SOEs, sourced secondary data from annual reports and uses the EViews-9 application. Results: The conclusions are Random Effect selected as the model: (1) Earnings management significantly influenced by accounting conservatism in a positive direction, (2) Earnings management not significantly influenced by audit committee expertise, (3) Earnings management not significantly influenced by the independence commissioners. Limitation: In this study only the three variables and the period 2018-2019. Contribution: If the company applies accounting conservatism, it must be applied wisely and consistently, because will effect increase to income decreasing or smoothing. Likewise, empowerment of expert audit committee and independent commissioner needs to be done properly to balance the use of flexibility in accounting standards with the avaibility of quality financial reports. Because, in SOEs, even they have implemented GCG, they have not been able to reduce the opportunistic earnings management.