bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Iranian Political and Cultural Civilization Based on the Book Siyast Name (Known as the Encyclopedia or Political Encyclopedia of Iran) Written by Khajeh Nazam-al-Molk Tusi
Authors: Mozaffari Moslem
Published: December 2022

The valuable book of policy written by Nazam al-Mulk Tusi (author of the fifth century AH) is one of the most beautiful and valuable books of Iranian culture, which is a kind of indicator of the great civilization of the ancient Iranians. And it is necessary to introduce this civilization to the world. In every era of Persian literature, society is of utmost importance. In prose and poetic literature can be a source of social themes، customs and aspects of anthropology observed. One of the prose Policy Nazam al-Mulk Tusi's work at the fifty fifth century AD, including religious, political, cultural, social written. He is responsible for having sufficient knowledge of the Ministry for thirty years and deal with all classes in society, different issues, with an intellectual notion. He talks of rituals majority of tasks entrusted to him if the righteous jobs and everyone will have a job And justice occupations for their work and inspection and supervision and enforcement operatives are businesses; The result of the progress and prosperity of the society and people living comfort and use of public funds in place And the rights of a person by a crushing massive bribery of society.
Kişiler Arası Süreci Hatırlama Tekniğine Dayalı Süpervizyonun Psikolojik Danışman Adaylarının Psikolojik Danışma Becerilerine, Özyeterlik Ve Kaygı Düzeylerine Etkisi
Authors: KOÇ İsmet
Published: December 2022

Bu araştırmada, Kişiler Arası Süreci Hatırlama (KASH) tekniğine dayalı süpervizyonun psikolojik danışman adaylarının psikolojik danışma becerilerine, özyeterlik ve kaygı düzeylerine etkisini incelemek amaçlanmıştır. Bu amaçla, araştırma yöntemi olarak gerçek deneysel desenlerden ön test-son test kontrol gruplu desen tercih edilmiştir. Araştırmada denekler, rehberlik ve psikolojik danışmanlık lisans programında eğitim gören 30 dördüncü sınıf öğrencisi arasından seçilmiş, ikisi deney ikisi de kontrol olmak üzere dört gruptan birine seçkisiz olarak atanmıştır. Bireyle Psikolojik Danışma Uygulaması dersini yürüten dört öğretim elemanı da araştırmada süpervizör olarak yer almıştır. Deney grubunda yer alan denekler ikinci ve yedinci psikolojik danışma oturumları arasında KASH’ye dayalı, kontrol grubunda yer alan denekler ise karma modele dayalı süpervizyon almışlardır. Araştırma kapsamında, Psikolojik Danışman Özyeterlik Ölçeği (PDÖÖ) ve Durumluk-Sürekli Kaygı Envanteri (DSKE), deneklerin yürüttükleri ikinci ve yedinci psikolojik danışma oturumlarından önce uygulanmıştır. Psikolojik Danışma Becerileri Ölçeği (PDBÖ) ise deneklerin yürüttükleri ikinci ve yedinci psikolojik danışma oturumlarının görüntü kayıtlarının izlenmesi sonrasında 3 hakem tarafından doldurulmuştur. Bulgular, karışık ölçümler için iki faktörlü varyans analizi kullanılarak elde edilmiştir. Sonuç olarak, KASH tekniğine dayalı süpervizyonun psikolojik danışman adaylarının psikolojik danışma becerilerine, özyeterlik ve kaygı düzeylerine etkisinin istatistiksel olarak anlamlı olmadığı bulunmuştur.
Factors affecting the relationship quality between coffee farmers and local traders: A case study in a highland commune of Dak Lak, Vietnam
Authors: Ha Hoa T. T.
Published: December 2022

The study examines factors affecting the relationship quality between coffee farmers and local traders. This study uses data collected from 201 coffee farmers. The results show that there are five factors affecting the relationship quality, including collaboration, perceived price, profit/risk sharing, power asymmetry, and effectiveness communication. Profit/risk sharing is the most important factor positively influencing the relationship quality between coffee farmers and local traders while power asymmetry negatively affects the relationship quality. The study also claims that relationship quality positively impacts farmers’ profit and relationship continuity intention between coffee farmers and local traders. Policymakers should focus on increasing transparency and information sharing between coffee farmers and local traders to improve relationship quality.
Isolation and characterization of antibacterial compounds from Euphorbia tirucalli against Xanthomonas axonopodis pv. citri
Authors: Tran Minh T. L.
Published: December 2022

Xanthomonas axonopodis pv. citri (X. axonopodis pv. citri) is the cause of canker disease on lime trees that negatively aﬀect plant health and fruit quality. This study focused on the comparison of the extraction yield and antibacterial properties of Euphorbia tirucalli against X. axonopodis pv. citri, phytochemical screening, quantifcation of phenolic and ﬂavonoid contents of the fraction extract. The results showed that the ethyl acetate fraction (EA) (7.5 mg/mL) of E. tirucalli from Dak Nong province had the best activity against bacteria with diameter of inhibition zone determined 15.50 ± 0.50 mm, and the minimum inhibition concentration was 0.312 mg/mL. Alkaloids, ﬂavonoids, tannins, and terpenoids were found in the EA fraction extract of E. tirucalli, whereas saponin did not appear in the extract. The phenolic and ﬂavonoid content was in the range of 14.46 - 98.63 mg GEA/g and 90.34 - 408.86 µg QE/g, respectively. Column chromatography followed Nuclear Magnetic Resonance spectra were performed and the three compounds were identifed as scopoletin, gallic acid, and 3,3’,4’-tri - O - methylellagic acid. This study suggests that the extract from E. tirucalli and the isolated compounds can be used for managing of citrus canker disease.
Morphological and molecular characterization of plant growth promoting salt-tolerant bacteria associated with halophytes in the Southeast seaside of Vietnam
Authors: Vo Ha T. N.
Published: December 2022

Halophytes are found in high-salt environments naturally, and their roots may be associated with promising microbial candidates for promoting crop growth and salt tolerance. In this study, halotolerant bacteria were isolated from soil and root samples of Rhizophora apiculate (R. apiculate), Avicennia ofcinalis (A. ofcinalis), Thespesia populnea (T. populnea), Acanthus ilicifolius (A. ilicifolius) and Trichophorum cespitosum (T. cespitosum), five native halophytes of southeast seaside of Vietnam. Isolates were tested for maximum salt tolerant and screened for the ability of phosphate solubilization and indole acetic acid (IAA) production. Colony morphology, pigmentation, and Gram staining of each IAA production halotolerant isolate were determined. The bacterial isolates showed the highest salt tolerance and IAA production were identifed by sequencing the 16S rRNA gene. A total of 54 isolates which were able to grow in the presence of up to NaCl 3M were isolated. Twenty-three halotolerant bacterial isolates had the capacity of IAA production, 60.9% from which were Gram positive with a cocci shape, colony in opaque/transparent yellow or opaque/oﬀ white, 1 - 2 mm or 2 - 3 mm in diameter with the convex surface. Three isolates VTDD1, VTTD2, and KGOR1 were able to solubilize insoluble phosphorus. The highest IAA production was observed in VTDR1 (93.77 µg/mL) followed by VTMR1 (75.23 µg/mL) and VTDR2 (60.00 µg/mL), while the smallest IAA production was observed in CGOD1 (0.50 µg/mL). The isolates VTDR1 and VTDR2 were identifed as Salinicola tamaricis (99.58% and 99.67% identity respectively), while VTMR1 was found to be Salinicola peritrichatus (98.37% identity).
Effects of different loading densities during transport on survival rates of Asian seabass (Lates calcarifer Bloch, 1790) juvenile
Authors: Dinh Nhan T.
Published: December 2022

This study was carried out to evaluate effects of loading density on water quality and survival rate of Asian seabass (Lates calcarifer) juvenile during live transport. The experiment included four treatments of different biomass: 50 kg/m3 (T1), 70 kg/m3 (NT2), 90 kg/m3 (T3) and 110 kg/m3 (T4) with three replicates for each treatment. The fish with an average weight of 20.50±0.25 g and length of 11.52±0.22 cm were fasted for 24 h before transporting in aerated and oxygenated heat-insulating tanks. The water temperature in transport was set at 22⁰C and the concentration of isoeugenol was 6 ppm. The fish was acclimatized to the transport temperature by gradually cooling water with ice to 22⁰C for 30 minutes. Then, fish were transferred to transport tanks containing 40 L water and closed with lids. After transporting, the fish were kept in hapas suspended in an earthen pond with routine management. Water quality and survival rates of the fish were recorded after transport 6 h and 12 h (end of experiment), and 3 and 7 days after the end of transporting. The results showed that the water quality was declined expressed by the decrease of DO and pH, and the increase of CO2, TAN and NO2 during transport but still in suitable ranges for seabass. The survival rates of the fish of all treatments were reduced following transport duration. The fish were well recoverd after the transport. At the end of the study, the survival rate of the fish of T1 was highest (96.00%), followed by T2 (95.33%), T3 (90.00%) and T4 (87.63%). Based on accumulated mortality, loading biomass of 70 to 90 kg/m3 and 50 to 70 kg/m3 were reccomended for live transport of seabass juvenile in cooling water (22⁰C) and sedation with isoeugenol (6 ppm) during 6 h and 12 h, respectively.
New strategies in the preparation of binary g-C3N4/MXene composites for visible-light-driven photocatalytic applications
Authors: Akhoondi Asieh , Mirzaei Mehrdad , Nassar Mostafa Y. , Sabaghian Zahra , Hatami Farshid , Yusuf Mohammad
Published: December 2022

In recent years, g-C3N4@MXene photocatalysts have received much attention due to their special composition and excellent properties. MXenes consisting of transition metal carbides, nitrides, and carbonitrides derived from the MAX phase are used as cocatalysts or g-C3N4 (GCN) supporting composites in a variety of photocatalytic processes that accelerate the separation of charge carriers with their heterojunction structure. In addition to the high ability of g-C3N4@MXene nanocomposite to absorb light, it has high photocorrosion resistance in the processes of hydrogen evolution, wastewater treatment, nitrogen fixation, NO treatment, and oxidation and reduction photoreactions. In this review, the latest developments and new technologies for the manufacture and application of noble metal-free g-C3N4@MXene nanocomposite have been discussed and the future perspective has been drawn to deal with challenges related to energy and the environment.
「燕王計取大寧」說獻疑──兼述燕王取大寧事
Authors: 胡劍波 胡劍波
Published: December 2022

關於燕王取大寧事，流行的「燕王計取大寧」說疑點重重，並不可信。該說為逐步建構而成，在嘉靖初期《姜氏秘史》、《革朝志》中出現了該說的雛形，後在嘉靖末《吾學編》中出現了該說的一個完整版本，其後在萬曆前期《皇明書》中又出現了該說的另一個完整版本，這兩個版本的「燕王計取大寧」說皆為後世所承襲。實際上，燕王取大寧事的發展與朝廷、燕王和寧王三方勢力的互動有關。建文帝即位後，朝廷試圖控制大寧軍隊，但處置不當，使得大寧軍隊中寧王勢力和朝廷勢力相互不信任。燕王趁機進攻大寧，使得寧王勢力倒戈，從而輕而易舉地征服了大寧地區。其後，燕王為掌控大寧軍隊，脅迫寧王南行，並對軍隊進行改編，融合燕王勢力和寧王勢力，奠定了帝業的基礎。

 

As for the historical account about “The Prince of Yan Plots the Overthrow of Daning” with respect to the actual events of the overthrow there are many doubtful points that undermine its credibility. This particular story was constructed gradually over a period of time. In the early Jiajing reign (1522-1566) the rudiments of the story appeared in Jiangshi mishi (The Inside History [of the Jianwen Reign]) and in Gechao zhi (A Chronicle of Dynastic Reform). The first complete account of the incident was written at the end of the Jiajing reign in Wuxue bian (My Learning). During the Wanli reign, a second different account was published in Huangming shu (History of the August Ming). These two later accounts of this incident were inherited by later generations of scholars. In fact, the development of the conquest of Daning was related to three centers of power, the imperial court, the Prince of Yan’s forces, and the Prince of Ning’s forces. After Emperor Jianwen ascended the throne, the imperial court tried to control the Daning army, but this was badly mishandled and only created distrust between the forces of the Prince of Ning, the imperial court, and the Daning army. The Prince of Yan took the opportunity to attack Daning, which forced the Prince of Ning’s army to surrender to him and thus he easily conquered the Daning area. Later, in order to control the army of Daning, the Prince of Yan forced the Prince of Ning to flee to the south while he reorganized the army by integrating the forces Yan and Ning, thus laying the foundation for the Yongle Emperor’s achievements.

 
An Non-Intrusive Load Event Detection Approach Based on CEEMDAN-WTD-F Test
Authors: Ling-Zhi Yi Ling-Zhi Yi , Ling-Zhi Yi Xi-Meng Liu , Xi-Meng Liu Guo-Yong Zhang , Guo-Yong Zhang Hui-Na Song , Hui-Na Song Ning Liu
Published: December 2022

To improve the perception of the switch state of the electrical equipment and realize the identification of the non-intrusive load switching process more accurately, a non-intrusive load event detection method based on the CEEMDAN-WTD-F test is proposed in this paper. Firstly, the adaptive median filter is used to reduce the noise fluctuation of power data of electric equipment and the discrete sequence derivative is used to reduce turn-on transition time for individual loads. Then, based on the principle of decomposition denoising and statistical testing, Complete Ensemble Empirical Mode Decomposition with Adaptive Noise (CEEMDAN) and Wavelet Threshold De-noising (WTD) are used to process the input signal, and then the F test is used to determine whether an event occurs. Then, the proposed detection method is verified on the BLUED public data set, and a comparison experiment is carried out with the existing detection algorithm. The experimental results fully show that the proposed method has a lower missed detection rate and false detection rate than other detection algorithms, and the detection precision rate, recall rate, and F1 value are higher than 97%.

 
Predicting Temperature-induced Deflection and Abnormality Recognition of Cable-stayed Bridge Based on Machine Learning
Authors: Shou-Wang Sun Shou-Wang Sun , Shou-Wang Sun Zhi-Wen Wang , Zhi-Wen Wang You-Liang Ding , You-Liang Ding Zi-Xiang Yue
Published: December 2022

The vertical deflection of the main girder on a cable-stayed bridge is a direct reflection of the vertical stiffness of bridge structure, which represents the comprehensive mechanical performance of cable-stayed bridge. Compared with the deflection caused by vehicles, the deflection caused by temperature is often more significant and the change frequency is very low, which is easy to extract from raw data, and can be used as an index to evaluate the state of cable-stayed bridge. To obtain the control value for recognizing the abnormal deflection, it is necessary to establish an accurate input-output relationship between temperature and temperature-induced deflection. However, because of the high-order nonlinear relationship between the temperature and the temperature-induced deflection, the traditional linear regression is not accurate enough in modeling this relationship. To establish a high-precision model for the deflection, this paper uses the machine learning tools with the highly nonlinear fitting performance to further model the project. Considering both the precision and modeling efficiency, the Long-Short Term Memory (LSTM) network can build the optimal model between temperature and temperature-induced deflection. Use the regression value output by LSTM as the control value combining with the statistical pattern of t-test, the 6% abnormal deflection can be recognized. The 6% sensitivity can help to recognize bridge abnormalities earlier.

 
A Prediction Model for Substation Investment Benefit Based on Granger Causality
Authors: Xiaoguang Liu Xiaoguang Liu , Xiaoguang Liu Renping Song , Renping Song Guoliang Ding , Guoliang Ding Mingxia Zu , Mingxia Zu Xiaomei Wang , Xiaomei Wang Yuan Wang
Published: December 2022

The construction of a lean operation and inspection integrated management system for substations is an important part of the development and maintenance of the power system. Forecasting the investment benefits of substation project development is an important issue in feasibility analysis. Therefore, we need to use a highly accurate method to make a prediction of the investment benefit of this project. Granger causation is a causal relationship based on "prediction", and inferring about its causality is a key task in time series analysis. In this paper, we propose a new estimation method, Granger causality estimation based on supervised learning. This method uses an eigenvalue representation of the distance between conditional distributions conditioned on past values. And for different time series, the method can give different feature vectors. Applying it to the prediction of the investment efficiency of the substation can achieve a good prediction effect. Therefore, we used granger causality to build a predictive model of the return on investment in substations.

 
Feature Fusion Method for Low-Illumination Images
Authors: Ya-Nan Li Ya-Nan Li , Ya-Nan Li Zhen-Feng Zhang , Zhen-Feng Zhang Yi-Fan Chen , Yi-Fan Chen Chu-Hua Huang
Published: December 2022

Aiming at the problem of inaccurate feature extraction of low illumination images, a method is proposed that fuses Scale Invariant Feature Transform into SuperPoint. Firstly, the low illumination image is light-enhanced. Secondly, SuperPoint and SIFT features are fused at feature map level, changing the deep neural network weight by labeling the prob output of the network with the SIFT of input image as the maximum of the current prob at pixel-level. Finally, the loss function is constructed based on homography transformation, its principle between image pairs is used to realize the constraint on network parameters. The training and evaluation are conducted on ExDark dataset, tests and comparisons are conducted on multiple indicators of SOTA on HPatches common dataset. The experimental results show that our method improves the precision and recall than SuperPoint, and performs well in multiple evaluation indicators.

 
Hz. Peygamber Dönemi ve Sonrasında Bir Misafirhane: Remle bnt. Haris ve Evinin Fonksiyonu
Authors: HOCAOĞLU Öznur
Published: December 2022

Mekke’nin fethedimesi ve güçlü kabilelerden olan Kureyş ile Beni Sakife’nin İslam’a girmesi neticesinde, Hz. Peygamberle görüşmek üzere gelen kabilelerin sayıyısı artmıştır. Daha önce de heyetler gelmiş olmasına rağmen, yaşanan yoğunluktan dolayı hicri dokuzuncu yıla heyetler senesi denmiştir. Heyetlerin rahat hareket edip istedikleri gibi kalabilmeleri için “konuk evi” Arapların adetlerindendi. Bu çerçevede Hz. Peygamberin de gelen heyetleri uygun olan evlerde misafir ettiği görülmektedir. İşte bu evlerden biri de Remle bnt. Haris’in evidir. Bu makale, Remle bnt. Haris ve misafir ettiği kabileler hakkında biyografik bir çalışmadır. Burada, Remle bnt. Haris ve evinde misafir ettiği kabileler hakkında bilgi verilerek, Peygamber döneminden itibaren Remle’nin evinin hangi amaçlar için kullanıldığı üzerinde duruldu. Kayıp bir halka gibi duran Remle bnt. Haris hakkında kaynaklarda çok az bilgi bulunmakdır. O, Ensar arasında İslam’a ilk girenlerden olan ve iki Akabe biatına da katılan Muaz b. Afra ile evlenmiştir. Kaynaklarda Remle bnt. Haris’in evinin, anlaşmaların yapıldığı, esirlerin tutsak edildiği ve heyetlerin misafir edildiği ev olarak geçtiği tespit edildi. Ayrıca olayın akışının daha iyi anlaşılması için misafir edilen kabileler hakkında dipnotta kısaca bilgi verildi.
Sudûr Kozmolojisi: Fârâbî ve İbn Sînâ Arasındaki Farklar Üzerine Bir Değerlendirme
Authors: DEMİR Mehmet
Published: December 2022

Fârâbî ve İbn Sînâ’nın Aristotelesçi akıl görüşü üzerine inşa ettikleri sudûr teorisinin metafiziksel anlamda birlik ve çokluk ilişkisini açıklamasının bir yönü de varlık anlamının ve hareketin aşağıdaki mevcutlara aktarılmasını tutarlı bir şekilde belirginliğe ulaştırmasıdır. Varlık anlamının aktarılması ve hareketin sürekli olması için mufarık akıllar düşünülürken, hareketin aşağıdakilere ulaştırılması için felek denilen göksel kürevi varlıklar sisteme eklenmiştir. Batlamyus ile kesinlik kazanan feleklerin sayısı, Fârâbî tarafından aynen takip edilirken İbn Sînâ bu konuda kesin bir sayı vermemektedir. Sistemi bir akılla başlatıp yine bir akılla bitiren İbn Sînâ, bunların sayısı hakkında ise birtakım ilkeler tespit eder. Feleklerin sayısıyla irtibatlı olarak ilk aklın birinci semanın faili olması konusunda da sonraki müelliflerden Nasiruddin Tusi’ye göre iki filozof arasında ciddi bir fark söz konusudur. Bu makalenin konusu, iki kurucu filozofun kozmoloji söz konusu olduğunda feleklerin sayısında olduğu gibi benimsedikleri farklı görüşlerdir. Farklı görüşleri belirginleştirilirken filozofların özellikle metafizik bağlamında fikirleri ele alınmıştır. Matematiksel astronomi ve benzeri yaklaşımlar makalenin konusu dışında bırakılmıştır
Osmanlı Devleti’nde Alman Protestan Misyonerler Tarafından Açılan Diyakonez Okulu (Talitha Kumi Kız Okulu)
Authors: İNAN Uğur
Published: December 2022

Misyonerlik hareketi kuvvetli bir Hıristiyan topluluğu kurmak, Hıristiyan olmayanlara Hıristiyanlığı telkin ederek, İncil’i bilmeyenlere öğretmek, Hıristiyan dinini doğuda yaymak olarak ortaya çıkmıştır. Bunun için de misyonerler gittikleri her yerde kiliselerini kurarak halkı Hıristiyanlığa davet etmeye çalışmışlar ve bu gayretli çalışmaları neticesinde 19 ve 20. yüzyılları kendileri için altın çağ haline getirmişlerdir. Sahip olduğu geniş topraklarda, değişik etnik köken ve dini inanca sahip unsurları bir arada idare eden Osmanlı Devleti, misyonerler tarafından zengin bir faaliyet sahası olarak değerlendirilmiştir. Farklı dinden ve ırktan insanları barındırmasının yanı sıra Osmanlı Devleti’nin sahip olduğu toprakların bir kısmının Hz. İsa ve havarilerin yaşadığı topraklar olması, bu topraklarda Hıristiyan hâkimiyetini arzulayan misyoner örgütlerinin Osmanlı Devleti’nde, diğer yerlere oranla çok daha geniş bütçe ve daha fazla sayıda personelle misyonerlik faaliyeti yürütmelerine sebep olmuştur. 19. yüzyılın ortalarından itibaren Osmanlı topraklarına gelen Alman misyonerleri öncelikle kültürel etkinlik kurmaya çalışmışlardır. Bir yandan dini çalışmalarda bulunmuşlar diğer yandan başta İstanbul olmak üzere İzmir, Beyrut, Kudüs, Maraş, Elazığ, Urfa, Selanik’te eğitim kurumları, yetimhaneler ve hastaneler açmışlardır. Çalışmamızda; Alman Misyoner Theodor Fliedner‘in 1836 yılında kurmuş olduğu Kiserswerther Diyakonez Enstitüsü tarafından açılmış olan; iş, eğitim ve sağlık alanlarının tamamında faaliyet gösterecek bayanlar yetiştiren bir konsepte sahip olması itibarı ile dünyada bir ilk özelliğe sahip Talitha Kumi okulu işlenecektir. Talitha Kumi Kız Okulu ve okula bağlı olarak faaliyet gösteren Arap diyakonez okulu, öğretmen okulu, ilköğretim okulu ve kreşiyle Osmanlı Devleti’nde faaliyet gösteren en etkili kurumlar arasında yer almıştır.
Phytochemical analysis, antimicrobial and antioxidant activities of leaf extract of Vernonia tigna Klatt (Asteraceae)
Authors: Ibrahim Gadaka Kizito  , Kabiru Mohammed
Published: December 2022

The aim of this study was to determine the phytochemical composition, antimicrobial and antioxidant activities of Vernonia tigna leaf extracts used in folk medicine and to validate its therapeutic claim. Powdered plant material from Vernonia tigna was extracted by microwave-assisted extraction using n-hexane, chloroform, ethyl acetate and methanol and subjected to phytochemical screening using standard methods. The antimicrobial activity was determined by agar diffusion method as outlined by the NCCLS. The Free radical scavenging activity was determined by the DPPH method. The phytochemical screening of the crude extract revealed the presence of tannins, saponins, flavonoids, and alkaloids. The antimicrobial activity was determined by minimum inhibitory concentration (MIC) against four bacterial strains (S. aureus, B. subtilis, E. coli and P. aeruginosa). The result showed moderate inhibition against bacterial strains. The values of the minimum inhibitory concentration (MIC) ranged from 1.25 – 3.125 mg/mL for all the organisms studied. The radical scavenging activity of the extracts showed significant inhibition at different concentrations of 50 – 250 µg/mL. All the microbes were inhibited to varying degrees. The results of this study give credence to the ethno-medicinal use of Vernonia tigna.
آراءُ محمد مصطفى شَلبي في مسألة التعليل بالحكمة في ميزانِ النقدِ الأصوليّ
Authors: ALDERSHAWİ Mohammad Rachıd
Published: December 2022

يتضمن البحث مناقشة الآراء التي ذهب إليها الدكتور محمد مصطفى شلبي في مسألة التعليل بالحكمة، وذلك في كتابَيه: "تعليل الأحكام"، و"أصول الفقه الإسلامي"، ووقع الاختيار على هذا الكاتب لِتعمُّقهِ في علم الأصول، ولكونه أشهرَ مَن كتب حول تعليل الأحكام في العصر الحديث، حتى غدتْ كتاباته مرجعاً للباحثين، ولأنه انتقدَ جمهورَ الأصوليين في طريقتهم للتعليل عامةً وفي موقفهم من التعليل بالحِكمة خاصةً، مُدَّعياً أنهم خالفوا منهج الكتاب والسُّنَّة وأئمة الاجتهاد في التعليل بالحِكَم والـمصالح، وقد أجاب البحث عن الاعتراضات التي توجه بها الدكتور مصطفى شلبي إلى الأصوليين، وخاصةً إنكاره على مَن منعَ التعليل بالحكمة، وعلى مَن قال إنَّ التعليل بها جائز إذا كانت ظاهرةً منضبطةً لكن هذه الحكمة لا وجود لها في الشريعة، كما ناقش البحث سببَين رأى الدكتور شلبي أنهما يقفان وراء اتفاق الأصوليين على التعليل بالوصف الظاهر المنضبط واختلافهم في التعليل بالحكمة، وهما مَيل الأصوليين إلى الدفاع عن الأقيسة الواردة عن أئمتهم حتى لا يتوجه إليهم الاعتراض، وخلْطُ الأصوليين بين علة القياس وأسباب الأحكام، وقد أوضحَ البحثُ سلامةَ منهجِ الأصوليين، وموقفَهم الحقيقي من التعليل بالحكمة، والسببَ الحقيقي لِـمَيلِهم إلى التعليل بالأوصاف الظاهرة المنضبطة، مستعيناً في ذلك بالمصادر الأصولية وبـمنهج المقارنة والتحليل.
TÜRK KÜLTÜRÜNDE KOMŞULUK VE “KİTAB-I MÜSTAKİM”E GÖRE KOMŞULUĞUN ESASLARI
Authors: BARS Mehmet Emin
Published: December 2022

Komşuluk insan ilişkilerinin en önemli parçalarından biridir. Komşular insanın ailesinden sonra sosyal hayatı en fazla paylaştığı kişilerdir. Ortak ihtiyaçlar komşuluğu zorunlu kılmaktadır. Komşuluk ilişkileri sosyal, kültürel, ekonomik özelliklere göre her millette farklı bir yapı sergiler. Türk kültüründe komşu ve komşuluk haklarına özel bir değer verilmiştir. Sözlü ve yazılı kaynaklarda komşulukla ilgili çok önemli bilgiler bulunmaktadır. Bu çalışmada öncelikle Türk kültüründe komşuluk kavramı ve bu kavramın insan ilişkilerindeki yeri hakkında bilgi verilmiş, ardından Millî Kütüphanede bulunan “Kitab-ı Müstakim”e göre komşuluk vazifeleri değerlendirilmiştir. Kitab-ı Müstakim’in 116a-117a varakları arasında komşuluğun esasları üzerinde durulmaktadır. Bu bölümde komşulukla ilgili çeşitli hadisler nakledilmekte, hadisler dışında komşu haklarına dair nasihatler verilmektedir. Kitab-ı Müstakim’de komşu hakkı Tanrı/anne hakkı olarak görülmüş, onlara ikramda bulunmak, hediyeler vermek, tatlı dille ve güler yüzle davranmak gerektiği vurgulanmıştır. Eserde komşuluk ile ilgili verilen bilgiler, Türk kültüründe komşuluk ilişkilerinde uyulması gereken genel kaidelerle örtüşmektedir. Hızla değişen ve dönüşen dünyada komşuluk ilişkilerinde de değişimler gözlenmektedir. Dünya ne kadar değişirse değişsin insanın başkalarına olan ihtiyacı ortadan kalkmamıştır. Günümüzde insan ilişkilerinde meydana gelen problemlerin bir kısmı komşuluk ilişkilerinin zayıflamasının sonucu ortaya çıkmıştır. Komşuluk ilişkilerinin güçlendirilmesi bu problemlerin azalmasına katkı sağlayacaktır.
FERİDUN FİKRİ DÜŞÜNSEL’İN TÜRKİYE BÜYÜK MİLLET MECLİSİ’NDEKİ FAALİYETLERİ (1939-1946)
Authors: YÜCEBAŞ Ferit
Published: December 2022

ÖZET

Feridun Fikri Düşünsel, Türkiye Büyük Millet Meclisi’nde beş dönem milletvekilliği görevinde bulunmuş önemli şahsiyetlerden biridir. Fikri Bey, Meclisin 2. döneminde (1923-1927) Dersim (Tunceli) milletvekilliği yapmış ve belli bir süre siyasete ara vermiştir. Daha sonra 6. dönem (1939-1943), 7. dönem (1943-1946), 8. dönem (1946-1950) ve 9. dönem (1950-1954) Bingöl Milletvekili olarak görev almıştır. Kendisi aynı zamanda 8. dönem (1946-1950) TBMM Başkanvekili görevini yürütmüştür. Fikri Bey, TBMM’de birçok konuda fikirlerini dile getiren birisidir. Sadece seçim çevresiyle ilgili sorunları değil, ülkenin temel sorunlarını da gündeme getirmeye çalışmıştır. Bunların yanı sıra Bingöl’ün eğitim ve ulaşım gibi sorunlarını da meclis gündemine taşımıştır. Hem Bingöl’ün merkezini demiryoluna bağlayacak olan Murat Suyu üzerindeki köprünün yapımı ve tamamlanması, hem de Kiğı ilçesinin Bingöl merkezi ile Palu arasındaki ulaşımını sağlamak için Peri Suyu’nu takip edecek bir yolun yapılmasıyla ilgili soru önergesi vermiştir. Ayrıca dünyanın genel durumu ve Türkiye’nin milli birliği hakkında konuşmalar yapmış, Köy Enstitüleri Kanunu üzerinde durmuş ve kanunu hem Bingöl hem de Bingöl benzeri iller açısından değerlendirmeye çalışmıştır. Bu çalışmada, Bingöl’ü dört dönem TBMM’de temsil eden Feridun Fikri Düşünsel’in 6. ve 7. dönem Meclis faaliyetleri üzerinde durulmuştur. Bu faaliyetler Meclis tutanakları taranarak elde edilen bilgiler ışığında değerlendirilmiştir.

Anahtar Kelimeler: TBMM, Bingöl, Köy Enstitüleri Kanunu, Feridun Fikri Düşünsel.
CURRENT TRANSFORMATION OF THE GLOBAL AGRICULTURAL MARKET AND EXPORT OPPORTUNITIES FOR THE REPUBLIC OF MOLDOVA
Authors:   Academy of Economic Studies of Moldova, Benea-Popusoi Elina , Cazacu Iuliana ,   Academy of Economic Studies of Moldova
Published: December 2022

The research explores the current evolution and transformation of the global agricultural market, as well as the appropriate adjustment capacity of the Republic of Moldova's agricultural exports. The article represents a quantitative and qualitative research, which capitalizes the specialized literature and analyses international trade data. The findings showed the agricultural trade of the countries of the world currently registers a fluctuating but markedly increasing trend, becoming truly global as an increasing part of it takes place in global agricultural and food processing value chains. We revealed the characteristics of the global agricultural market, the challenges it faces, including the impact of the COVID-19 pandemic and the war in Ukraine. We have carried out a quantitative and qualitative analysis of the recent evolution of international grain prices, the evolution of Moldovan agricultural exports, addressing the current opportunities for them, arguing that the economy of the Republic of Moldova is highly dependent on trade in agricultural plant products.
AVALIAÇÃO DO FATOR DE CORREÇÃO DE VEGETAIS EM DUAS UNIDADES DE ALIMENTAÇÃO E NUTRIÇÃO INSTITUCIONAIS
Authors:   LITERACIA CIENTÍFICA EDITORA & CURSOS, Resende Francine Rubim de , Souza Diovana Raspante de Oliveira
Published: December 2022

OBJETIVO: Avaliar o fator de correção (FC) de vegetais ofertados em saladas de duas Unidades de Alimentação e Nutrição (UANs). MATERIAIS E MÉTODOS: Trata-se de um estudo transversal, de caráter descritivo e exploratório, realizado em duas UANs localizadas em uma cidade do Sudeste de Minas Gerais. Foram coletados dados de peso bruto e peso líquido dos vegetais. O FC foi calculado por meio da razão entre peso bruto e peso líquido. RESULTADOS E DISCUSSÃO: As unidades A e B eram institucionais e terceirizadas. Obteve-se uma amostra de 19 tipos de vegetais, sendo 12 qualidades de vegetais e 7 qualidades de vegetais folhosos. A unidade A possui maior FC de 68,4% dos vegetais analisados, comparado com a unidade B. Observou-se que os alimentos batata doce, inhame, jiló e agrião foram os que apresentaram maior diferença de fator de correção entre as unidades. CONSIDERAÇÕES FINAIS: Verificou-se que o fator de correção de grande parte dos hortifrútis analisados foi considerado superior aos relatados na literatura. Da mesma forma, observou-se que a falha durante o processo de pré-preparo foi considerada o maior indicador para aumentar esse índice, e que após o treinamento realizado com os colaboradores, houve uma redução do FC.
Unas pinceladas de historia y de contexto sobre el Policlínico Público Israelita de Santiago
Authors: Dirven Eisenberg Martine
Published: December 2022

A los cien años de la creación del Policlínico Público Israelita se trató de reconstruir la historia de sus inicios desde los pocos documentos y testimonios que se encontraron, y de poner su historia en el contexto de las necesidades de la época, las que también dieron pie a iniciativas parecidas. Lo que subyace el artículo es una tremenda admiración por todas las personas que colaboraron en estas iniciativas y, en el caso del Policlínico, por estos jóvenes que llegaron a Chile en su infancia o juventud, habiendo pasado por muchas penurias en sus países de origen, y que se convirtieron en iniciadores, dirigentes y benefactores de distintas instituciones, tanto judías como chilenas y, algunos también, en reconocidos profesionales e intelectuales. El afán fue ayudar a recuperar estas historias antes de que se esfumen en el olvido. La esperanza, es que inspiren a las generaciones actuales y venideras a jugársela por el bien común.
¿Un tutor que vele por los huérfanos?: Conflictos en la familia judía a causa de la herencia de los progenitores (Castilla, finales del siglo XV)
Authors: Girona Berenguer Marina
Published: December 2022

La carencia de documentos de últimas voluntades dictadas por judíos de Castilla a lo largo del siglo XV aparentemente sugiere que la mayoría no estaba interesada en establecer unas disposiciones finales en relación a sus bienes antes de fallecer. Este supuesto estaría, en parte, motivado por las ordenanzas comunitarias destinadas a regular la devolución de la herencia, en especial, en casos ab intestato. Sin embargo, procesos judiciales litigados ante los tribunales judíos y las autoridades judiciales cristianas a finales del siglo XV confirman que la existencia de dicho marco legal no garantizaba el reparto exacto de la herencia entre los descendientes/herederos.

Partiendo de esta base, el objetivo de este estudio es analizar dos conflictos familiares, contenidos en documentación del Archivo General de Simancas (Valladolid, España). En particular, se ahonda en las dificultades que experimentaron hermanos huérfanos judíos al intentar recuperar la herencia de sus progenitores requisada, indebidamente, por su padrastro. A través de un análisis contextualizado, es posible conocer los bienes que componían el patrimonio del/a fallecido/a, así como las estrategias desarrolladas por los padrastros para retener dicho patrimonio en sus manos.
Bernardo Feuer. El ruiseñor que llegó de Lemberg
Authors: Glocer Silvia
Published: December 2022

En tiempos de entreguerras, Bernardo Feuer, como tantos otros miles de inmigrantes, llegó a Buenos Aires proveniente de Europa. Traía consigo una formación musical estrechamente vinculada al mundo coral y un alto potencial como creador. Su carrera fue profusa: compositor, pedagogo musical, director de coro y también gestor cultural, ya que fue fundador de sus propios coros y organizador de conciertos y festivales. Feuer fue una figura clave en el mundo de la música coral judía no solo en el ámbito sinagogal sino también -y sobre todo- en el secular, participando en diversas asociaciones culturales de la comunidad. Trajo estas novedades desde Europa a este lado del océano Atlántico y las dejó plasmadas en la formación de estos coros seculares que incluían música del repertorio universal, canciones tradicionales judías en ídish y en hebreo y obras de su propia creación. Estas prácticas eran nuevas en los coros comunitarios de Sudamérica en la década del treinta y llegaron de su mano. Fue él quien se ocupó de expandirlas al interior del país y a otros países Latinoamericanos. Feuer contribuyó con sus composiciones, sus arreglos corales y la creación de sus coros, a la historia de la música. Parcialmente desconocido u olvidado, este relato biográfico intenta recuperar su itinerario artístico y contextualizarlo en su tiempo.
El “barrio judío” de La Habana Vieja en el fondo Abraham Marcus Matterin
Authors: Hernández Gómez de Molina Adriana
Published: December 2022

Fue la Habana Vieja la que albergó el inaugural asentamiento de inmigrantes hebreos en Cuba, tanto de sefardís como de askenazís, y fue allí donde los recién llegados trataron de reproducir los ambientes originales de sus lugares de procedencia, formando así lo que se dio en llamar “el barrio judío” de La Habana Vieja. El fondo documental y fotográfico Abraham Marcus Matterin, del reconocido intelectual hebreo -cubano quien fuera un activista de la comunidad hebrea cubana y genuino representante de este “barrio judío”, constituye una valiosa fuente de información para descubrir cómo la colectividad hebrea construyó su propio entorno cultural.
La restitución mesiánica de la naturaleza metafísica del lenguaje y la existencia desde la visión del misticismo de Walter Benjamin
Authors: Donoso Pardo Natalia
Published: December 2022

Este artículo comienza desde el diagnostico nihilista de la modernidad que describe el mundo contemporáneo como el producto de una historia de fragmentaciones. En él se argumenta que esta crisis tiene un origen metafisico que se remonta a La Caída del individuo fuera del Jardin del Edén relatada en el Génesis y que ella representa una escisión en la naturaleza trascendental del lenguaje. Se muestra ademas que la fractura del lenguaje disocia la realidad metafísica que sirve de fundamento para la realidad y la dimensión experiencial del mundo. Por último, se busca argumentar a partir de una concepción no dualista de la metafísica basada en la interpretación del misticismo de Walter Benjamin que una superación de la crisis antropológica y existencial que acompaña al individuo moderno solamente puede lograrse por la vía de una restitución mesíanica de la naturaleza del lenguaje y la historia.
Pentingkah Rasio Likuiditas, Aktivitas, Solvabilitas, Profitabilitas CV. SURYA INDAH MADIUN?
Authors: Kurniawan Eftanasta Cheisar , Utomo Supri Wahyudi , Sulistyowati Nur Wahyuning
Published: December 2022

Rasio keuangan memiliki tujuan untuk menganalisis kinerja keuangan perusahaan. Penerapan analisisi rasio keuangan untuk mengurangi berbagai resiko dalam kinerja keuangan, oleh karenanya penelitian ini bertujuan untuk menganalisis kinerja keuangan CV. Surya Indah tahun 2016-2020 dengan menggunakan rasio likuiditas, akivitas, solvabilitas, profitabilitas. Data yang digunakan adalah data primer dari CV. Surya Indah tahun 2016-2020. Teknik pengumpulan data mengunakan observasi dan dokumentasiDalam penelitian kuantitatif, peneliti merupakan instrumen utama (key instrumen) dalam pengumpulan data,  Handphone digunakan peneliti untuk merekam foto dokumentasi, cacatan dan bolpoin digunakan untuk mencatat hal penting dari wawancara sehingga point-point penting dapat tercatat.Teknik analisis data menggunakan analisis rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas, menghitung semua rasio yang ada pada laporan keuangan perusahaan dan menganalisis hasil perhitungan laporan keuangan. Hasil penelitian menunjukan bahwa nilai rasio dari likuiditas, aktivitas, solvabilitas, dan profitabilitas mengalami penurunan pada tahun 2019 dan tahun 2020. Pengaruh penurunan rasio dari likuiditas, aktivitas, solvabilitas, dan profitabilitas berpengaruh terhadap kinerja keuangan.
Telaah Kebijakan Penyusunan Anggaran Pemerintah Daerah
Authors: Mahdalena Mahdalena , Bokiu Zulkifli
Published: December 2022

Penelitian ini bertujuan untuk mengetahui proses penyusunan anggaran pemerintah daerah. Penelitian dilakukan pada pemerintah daerah Kota Gorontalo. Pendekatan teori tindakan komunikatif Habermas sebagai bagian dari pendekatan kritis dipilih sebagai metode dalam penelitian ini untuk menangkap realitas dalam penyusunan anggaran pemerintah daerah. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi dan dokumentasi. Penelitian ini menemukan bahwa tindakan kompromi merupakan bentuk komunikasi kebijakan anggaran yang dilatarbelakangi oleh kepentingan politik. Keputusan kebijakan anggaran didominasi oleh kuasa yang dimiliki oleh para aktor untuk menentukan prioritas anggaran. Praktik komunikasi diwarnai oleh negosiasi dan kompromi sehingga mengabaikan nilai kompetensi komunikasi secara komprehensif (kebenaran, ketepatan, kejujuran). Komunikasi yang terbangun hanya legal formal untuk menghasilkan anggaran yang terlegitimasi. Hasil penelitian memberikan informasi bahwa terbelenggunya keselarasan komunikasi menjadi dasar pertimbangan untuk melakukan perubahan kebijakan dengan memprioritaskan rasionalitas agar diperoleh legitimasi dan kepercayaan dari masyarakat kepada penyelenggara pemerintah.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Audit delay pada Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Putri Reski Amalia , Praditha Riza , Suriani Suriani
Published: December 2022

Penelitian ini bertujuan untuk menganalisis pengaruh dari ukuran perusahaan, leverage dan profitabilitas terhadap audit delay yang terjadi pada perusahaan manufaktur di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari annual report yang ditebitkan perusahaan pada periode 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga total sampel sebanyak 180, namun terdapat data yang tidak terdistribusi normal sehingga hanya sebanyak 117 data yang dapat digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan yang memiliki pengaruh yang signifikan terhadap audit delay. Sedangkan leverage dan profitabilitas tidak menunjukkan adanya pengaruh terhadap audit delay. ABSTRACT (Book Antiqua size 10pt) This study aims to analyze the effect of firm size, leverage, and profitability on audit delay that occurs in manufacturing companies on the Indonesia Stock Exchange. The data used in this study is secondary data sourced from the annual report published by the company in the 2018-2020 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained 60 companies that meet the criteria for 3 years of observation so that the total sample is 180, but there are data that are not normally distributed so only 117 data can be used in this study. The results show that only company size has a significant effect on audit delay. Meanwhile, leverage and profitability do not show any effect on audit delay.
Audit Judgement Performance: Self Efficacy dan Kompleksitas Tugas sebagai Anteseden
Authors: Andry Andry , Haliah Haliah , Kusumawati Andi , Usman Asri
Published: December 2022

Tujuan penelitian ini adalah untuk menganalisis faktor self efficacy dan kompleksitas tugas sebagai anteseden dari audit judgment performance. Subjek dalam penelitian ini adalah auditor internal pada lingkup Inspektorat kota Makassar sebanyak 61 orang yang mana penilaian dilakukan berdasarkan jawaban pada setiap angket yang diberikan. Hasil penelitian menunjukkan bahwa faktor self efficacy tidak memberikan pengaruh yang signifikan terhadap audit judgement performance. Dengan kata lain bahwa tinggi rendahnya self efficacy yang dimiliki para auditor tidak menjamin dapat memberikan kinerja yang baik atau pun buruk. Berbeda dengan kompleksitas tugas yang justru berpengaruh positif dan signifikan. Hal ini berarti bahwa semakin kompleks tugas yang dihadapi auditor maka semakin maksimal pula kinerja yang akan ditunjukkan.
Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar
Authors: Putra Muh. Ade , Anggraeni Dewi , Gustiningsih Diah Ayu
Published: December 2022

ABSTRAK

Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit.

 

ABSTRACT

The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
Analisis Perlakuan Akuntansi Aset Tetap Daerah Dalam Penyusunan Neraca Pada Pemerintahan Kabupaten Sidrap
Authors: Tarawiru Yasri , Hidayah Nurul
Published: December 2022

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi (pengakuan,pengukuran, penghentian dan pelepasan) aset tetap dalam laporan neraca di Badan Keuangan dan Aset Daerah Pemerintah Kabupaten Sidrap. Metode analisis data yang digunakan adalah dekskriptif kualitatif. Jenis data yang digunakan yaitu primer dan sekunder. Adapun hasil penelitian yang pada penelitian ini adalah perlakuan akuntansi aset tetap pada Badan Keuangandan Aset daerah berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010. Artinya bahwa semua perlakuan aset tetap yang diterapkan sesuai dengan peraturan perundang-undangan yang berlaku. Aset tetap tercantum di dalam neraca Badan Keuangan dan Aset Daerah pada tahun 2018 sampaidengan tahun 2021 telah sesuai dengan Standar Akuntansi Pemerintah (PSAP No.07 tentang Akuntansi Aset Tetap) masing-masing aset tetap diungkapkan dalam laporan keuangan Badan Keuangan dan Aset Daerah menggunakan aplikasi SIMDA.
PENGARUH KUALITAS PELAYANAN FISKUS DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK
Authors: Muliana Sitti , Basar Nur Fatwa , Mawarni Iga
Published: December 2022

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan fiskus pada persepsi wajib pajak mengenai penggelapan pajak, system perpajakan pada persepsi wajib pajak mengenai penggelapan pajak. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pertama kualitas pelayanan fiskus berpengaruh  positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak. Kedua sistem perpajakan berpengaruh positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak.
Analisis Prosedur Pemberian Kredit Multiguna pada Bank Sultra Cabang Pasarwajo
Authors: Rosna Rosna , Said Rosnani , Sumantri Sri
Published: December 2022

Penelitian ini bertujuan untuk menganalisis Prosedur Pemberian Kredit Multiguna Pada Bank Sultra Cabang Pasarwajo (Studi Kasus Pada Bank Sultra Cabang Pasarwajo). Penelitian ini menggunakan metode deskriptif kualitatif. Sumber data penelitian adalah data primer dan data sekunder. Jenis data yang digunakan adalah data kualitatif dengan dokumentasi dan wawancara . Berdasarkan hasil penelitian ini dapat diketahui bahwa prosedur pemberian kredit multiguna pada Bank Sultra Cabang Pasarwajo melalui beberapa tahap yang telah ditetapkan oleh pihak bank. Tahapan-tahapan dalam pemberian kredit multiguna yaitu permohonan/pengajuan kredit, verifikasi kebenaran dokumen, keputusan kredit, penandatanganan perjanjian kredit dan realisasi/pencairan kredit