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Electromyography (EMG) signal is an myoelectric signal in the muscle layer. It occurs caused by contraction and relaxation muscle activity. This article provide numerical study of the classifying the electromyography signal for wrist movement combined with open and grasping finger flexor. The EMG signal has recorded using a device called electromyography. It has acquired by attaching an surface electrode in the skin then the electrode was capturing the raw signal. The volunteer involved were six where each volunteer has ten datasets the EMG signal. The surface electrode are sticked in the lower arm muscle. The EMG raw signal was processed using zero-mean normalization. The feature extraction method is root mean square (rms), mean absolute value (mav), variance (var), and standard deviation (std). This EMG signal has been classified by naïve bayes classifier. Training and testing data was using 5-cross validation. The result indicates that the classification accuracy for classifying the EMG signal for wrist movement combined open finger flexor (OFF) and grasping finger flexor (GFF) is 70% and 75% respectively. Therefore, the EMG signal can be applied for identificating of muscle disorder, prostheses hand and biometric system.

The study aims to investigate the influence of the organizational culture on the financial report quality at the Jakarta Water Resources Office. It used the quantitative method with the primary data and questionnaires. The study occurred at the Jakarta Water Resources Office from September - March 2021. It uses the questionnaire distribution. This is a causal and comparative study. The study of causality investigates the cause-and-effect relationship between the independent variable (X) and the dependent variable (Y). The population in this study is the forty-two employees of the Jakarta Water Resources office, while the sample is some of them working at the Jakarta Water Resources office. The sample uses the Slovin formulation with 5% margin error. The result of this study states the organizational culture influences the financial report quality at the Jakarta Water Resources office. Human resources became the essential factor in the financial report. Moreover, the corporate culture may affect the quality of the financial statement. The study result reveals the organizational culture positively and significantly impacts the financial report. The suggestions go to companies, financial reports, and further research. The findings suggest that a company improves the organizational culture to produce optimum quality of financial reports.

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