bluuebunny/crossref_metadata_2025 huggingface dataset:
BIST Yakın İzleme Pazarındaki Tekstil Şirketlerinin Bağımsız Denetim Raporlarına Verilen Denetim Görüşleri ve Şirketlerin Sektörel Performanslarının TOPSIS Yöntemi ile Analizi (Audit Opinions on the Independent Audit Reports of Textile Companies in the BIST Close Monitoring Market and Analysis of the Sectoral Performances of the Companies Using theTOPSIS Method)
Authors: Uslu Ali
Published: December 2024

Amaç –Çalışmanın amacıBorsa İstanbul (BIST) Yakın İzleme Pazarı’nda işlem gören tekstil şirketlerinin bağımsız denetim görüşleri incelenerek, tekstil sektöründe faaliyet gösteren şirketlerin performanslarının karşılaştırılmasıdır. Ayrıca Yakın İzleme Pazarı şirketlerinin denetim görüşü ile finansal performanslarının ilişkisinin araştırılmasıdır. Yöntem –Borsa İstanbul Yakın İzleme Pazarı’nda işlem gören tekstil şirketlerinin 2020-2023 yılları bağımsız denetim görüşlerinin dayanakları içerik analizi ile incelenmiştir. Ayrıca TOPSIS analiz yöntemi ile sektördeki 22 şirketin performansları belirlenerek yakınizleme pazarında yer alan şirketlerin sektördeki durumları göreceli olarak tespit edilmiştir.Bulgular –Yapılan inceleme ve analiz sonucunda 2020 yılında Mega, Yataş ve Arsan; 2021 yılında Sönmez, Bilici ve Arsan; 2022 yılında Bilici, Birko ve Desa; 2023 yılı için Arsan, Rodrigo ve Bilici şirketlerinin en iyi performans gösteren ilk üç şirket olduğu ayrıca denetim raporundaki görüş ile şirket performansı arasında bir ilişki olmadığı sonucuna ulaşılmıştır. Ancak yatırım kararlarında şirketlerin bağımsız denetim raporlarının da dikkate alınmasının faydalar sağlayacağı sonucuna ulaşılmıştır.Tartışma –Genel olarak sektördeki firmalara yatırım yapacak yatırımcıların en iyi performans gösteren şirketleri tercih etmesi doğru bir karar olabilir. Ancak bağımsız denetim görüşleri ile performans arasında sıkı bir ilişkinin olmaması bu kararın sorgulanmasını gerektirmektedir. Kısacası Yatırım kararlarında bağımsız denetim raporlarının da dikkate alınmasının faydalar sağlayacağı sonucuna ulaşılmıştır.
Sağlık İşletmelerinde Yaşanan Hastane Korkusunun Doktora Güvene Etkisi: Ölçek Uyarlama, Güvenilirlik ve Geçerlilik Araştırması (The Effect of Fear of Hospital on Trust in Physician Experienced in Healthcare Businesses: A Scale Adaptation, Reliability an Validity Study)
Authors: Mansur Fatma , Utkutuğ Çağla Pınar , Atilla Edibe Asuman
Published: December 2024

Amaç –Hizmet Baskın Mantık Teorisi’ne göre, sağlık hizmetlerinde doktor-hasta etkileşiminin ve aradaki güvenin etkin bir şekilde yapılandırılması sağlık hizmetinin değerini doğrudan etkilemektedir. Sağlık ortamında hastaların korku ve kaygılarının giderilmesi gerektiğine vurgu yapılsa da, ayakta tedavi gören hastalar kapsamında hastaneye gitme korkusu kavramıyla ilgili literatürde boşluk bulunmaktadır. Dolayısıyla bu çalışma, ayakta tedavi gören hastaların hastane korkusunun sıklıkla tercih ettikleri hastanelerde hizmet aldıkları doktorlara olan güvenine etkisini analiz etmektedir. Yöntem –Bu amaç doğrultusunda öncelikle, Covid-19 Korku Ölçeği’nin “Hastane Korkusu Ölçeği” adıyla Türk diline uyarlanması, geçerlilik ve güvenilirliğinin test edilmesi yoluyla literatüre kazandırılması hedeflenmiştir.Araştırma, 2023 Aralık-2024 Şubat tarihleri arasında 2432 geçerli anket sayısı ile sonuçlandırılmıştır.Bulgular –Katılımcılar Türkiye’nin tüm coğrafik bölgelerine yayılmaktadır. En yüksek katılım %72,9 oranı ile İç Anadolu Bölgesi’nden oluşmaktadır. Marmara Bölgesi’nden %11,0, Ege Bölgesi’nden %2,3, Karadeniz Bölgesi’nden %4,5, Akdeniz Bölgesi’nden %2,7, Doğu Anadolu Bölgesi’nden %3,8, Güneydoğu Anadolu Bölgesi’nden %2,8 oranında katkı sağlanmıştır. Bulgulara bağlı olarak, Hastane Korkusu Ölçeği ile Doktora Güven Ölçeği’nin güvenilir ve geçeliliği yüksek yapılar olduğu belirlenmiştir. Yapılan yol testi sonucunda hastane korkusunun doktora güveni negatif yönde etkilediği tespit edilmiştir.Tartışma –Birlikte değer yaratma sürecinde sadece sağlık kurumlarının hizmetin değerini belirlemediği; hastaların potansiyel negatif duygularının da sağlık hizmeti değerinin belirleyicisi olan doktora güvene zarar verdiği kanıtlanmıştır. Sağlık hizmetlerinin çıktıları değerlendirilirken hastaların psikolojik tabanlı değişkenlerinin göz ardı edilmesi, sağlık kurumunun başarısı kadar, ulusal ve küresel sağlık sektörünün performansını, hatta toplumsal sağlığı geliştirebilecek unsurların yok sayılmasına neden olmaktadır.
Параметри стрічкового електронного пучка, сформованого гарматами ВТР: дослідження фокальних параметрів
Authors: Мельник Ігор Віталійович , Тугай Сергій Борисович , Коваленко Олександр Миколайович , Скрипка Михайло Юрійович
Published: December 2024

У другій частині статті, з використанням відомих аналітичних виразів щодо визначення положення плазмової межі відносно поверхні катоду, розраховано розподіл електричного поля, траєкторії електронного пучка та його фокальні параметри. Для визначення розподілу електричного поля в електродній системі використано метод послідовної верхньої релаксації, для розрахунку просторового заряду – методу трубок струму, для розрахунку траєкторій електронів в області вільного дрейфу в анодній плазмі – метод Рунге – Кутта четвертого порядку, а для оцінки товщини електронного пучка в фокусі – числові методи екстремального аналізу. Для спрощення реалізації в програмному коді ітераційні співвідношення для розрахунку розподілу електричного поля та траєкторій електронного пучка записані у вигляді арифметико-логічних співвідношень та рекурентних матриць.  Відносна різниця між розрахунковими та експериментальними даними для отриманих значень товщини електронного пучка в фокусі не перевищувала 15 – 20 %. Отримані результати теоретичних та експериментальних досліджень є важливими для проведення подальших інженерних розробок електронно-променевого технологічного обладнання, призначеного для промислового застосування.
A Critical Account of the Digital India Initiative
Authors: Chakravarty Subhasree
Published: December 2024

In this article, I inquire how India’s public policies like the Information and Technology Rules (IT Rules) have become a conduit to channelize a majoritarian agenda. I rhetorically analyse the IT Rules to demonstrate how it employs technology to create a rift between the people on the basis of their religious identities. In what follows, I will highlight that the current predicament of civil discourse in India is a result of religious extremism which is codified and formalized through the amendments to the IT Rules. To counter this waning of civil discourse, I propose rhetorical interventions through the mobilization of ample debates and conversations around public policies that can be harnessed to shatter the deliberative impasse gripping the country. As a response to that call, this article is forwarded as a rhetorical model of civil communication in practice weighing the conflicting values of security, rights, and privacy that are often in play in conversations about cyberspace and new technology. Additionally, by instituting rhetorics as a cornerstone of principled and effective civil discourse, I suggest that our efforts to resist communal polarization in India should also include developing heterogenous deliberative models that can accommodate India’s diversity of religion, caste, language, and culture.
A contribuição da teoria da oposição polar de Romano Guardini para a encíclica Laudato Si’
Authors: Camargo Julian Carlos de
Published: December 2024

Neste artigo, abordaremos a influência da teoria da oposição polar elaborada por Romano Guardini na construção do pensamento do Papa Francisco, sobretudo na Encíclica Laudato Si’. O caminho a ser percorrido começa com uma breve exposição de como Guardini elaborou a teoria da oposição polar. Na sequência, apresentaremos um resumo sobre como Francisco entrou em contato com o pensamento guardiniano e em que medida isso o influenciou em suas reflexões posteriores. Por fim, investigaremos a presença de Romano Guardini e da sua teoria da oposição polar na Encíclica Laudato Si’, tanto em citações diretas, quanto em alusões mais implícitas.
Palavras-chave: Romano Guardini; Papa Francisco; Oposição polar; Laudato Si’
A antropologia pessimista de Martinho Lutero: para uma compreensão da graça a partir da obra Da vontade cativa
Authors: Rocha Gabriel Felipe Martins
Published: December 2024

Este artigo apresenta a antropologia de Martinho Lutero a partir de sua compreensão dos temas livre-arbítrio e graça. Martinho Lutero, uma figura chave da Reforma Protestante no século XVI, desenvolveu a sua soteriologia a partir de uma antropologia pessimista, considerando a vontade humana escrava do pecado, conforme o próprio reformador expôs em resposta à posição de Erasmo de Roterdã, que, ao contrário de Lutero, mantinha uma posição antropológica mais otimista. Para analisar os conceitos de livre-arbítrio e graça na teologia de Martinho Lutero, este artigo se propõe a investigar os fundamentos da teologia do reformador alemão e buscar compreender, por fim, como Lutero entende a graça em sua obra – própria da controversa com Erasmo – Da Vontade Cativa.
Palavras-chave: graça, livre-arbítrio, vontade, justificação.
O messianismo de Jesus e a Kénosis: Uma abordagem introdutória à relação entre o Messias inaudito e o hino cristológico de Fl 2, 6-11
Authors: Rocha Oziel da
Published: December 2024

O presente artigo buscou a elaboração de uma reflexão a partir da visão do hino cristológico de Felipenses 2, 6-11, percebendo a relação com a concepção de Messias presente na literatura do Evangelho de Marcos. Desse modo, o trabalho identifica que as primeiras comunidades cristãs produziram uma visão teológica do Cristo crucificado e exaltado por sua obediência a Deus sem reservas, no desapego incondicional de sua condição divina a fim de servir a humanidade até às últimas consequências. A investigação hermenêutica se sustenta a partir da pesquisa bibliográfica, cujo objetivo principal foi introduzir a reflexão cristológica à luz da fé cristã. A investigação justifica-se pela necessidade de demonstrar como os textos bíblicos, de tipologias diferentes, traduzem a experiência de fé das primeiras comunidades. Trata-se de um estudo que expressa, através da exegese do hino cristológico, que a liturgia das primeiras comunidades se conectava à experiência da vida de Jesus de Nazaré, o Messias inaudito, inesperado, que revelou o profundo amor trinitário pela humanidade.
Palavras-chave: Filipenses. Marcos. Esvaziamento. Messianismo. Cristologia.
A vitrine da fé: o discurso do seminário de sabedoria financeira (2014) na igreja do Evangelho Quadrangular em Minas Gerais
Authors: Vasconcelos Henrique Mata de , Lima Sarah Silva de
Published: December 2024

A Igreja do Evangelho Quadrangular (IEQ) abraçou a teologia da prosperidade desde a sua gênese no Brasil. A presença dessa teologia é marcante no estado de Minas Gerais. Tendo como objetivo analisar, por meio do método bibliográfico, a estratégia de marketing quadrangular – denominado eufemisticamente por “visão” – e o seus discursos religiosos da prosperidade no estado, tomaremos como objeto de pesquisa o livreto “Seminário de Sabedoria Financeira” (2014) do pastor Rodrigo Moraes. Este possui uma influência na igreja em nível estadual, sendo visto como exemplo de sucesso no ministério pastoral dentro da instituição, sobretudo na sua igreja local. Seu livreto é, assim, uma fonte relevante para o nosso objetivo. Encontramos, nele, o ensinamento de estratégias e o fornecimento de homilias para pastores e pastoras com a finalidade de mostrá-los como aumentar a arrecadação financeira de suas igrejas por meio de dízimos e ofertas. Concluímos que a imagem do pastor quadrangular construída é a de uma figura desumana e sobre-humana, sendo o pastor transformado em uma vitrine da fé para vender o produto da prosperidade quadrangular. Por meio de um uso comprometedor de textos bíblicos, propaga-se que o cristão, para ser uma pessoa de Deus e para receber bênçãos divinas, deve não somente pagar o dízimo, mas também uma oferta mensal. A teologia da prosperidade quadrangular, ensinada por Moraes, é um conteúdo presente em um contexto capitalista, que utiliza-se dos artifícios dele para obter êxito, tais como estratégias de marketing e discursos de retribuição, investimento (mercado financeiro) e meritocracia.
Palavras-chave: Fé. Teologia da prosperidade. Dízimo. Oferta.
O pensamento dialógico de Buber e Ebner
Authors: Sureki Luiz Carlos
Published: December 2024

Martin Buber (1878-1965) e Ferdinand Ebner (1882-1931) são expoentes do Personalismo Dialógico, uma corrente filosófica do século XX que enfatiza a centralidade da relação Eu-Tu como fundamento da existência humana e da experiência religiosa. O artigo busca apresentar algumas convergências e particularidades desses pensadores, destacando como ambos se afastam das abordagens individualistas e idealistas ao propor um entendimento da existência como um acontecimento pessoal-relacional-dialógico como um ato de revelação espiritual e comunhão.
Palavras-chave: Martin Buber; Ferdinand Ebner; Filosofia Dialógica; Encontro; Palavra.
Fé crítica e humildade epistêmica: a relação razão-fé
Authors: Sureki Luiz Carlos , Paranhos Washington , Oliveira Cláudia
Published: December 2024

Qual é a relação entre as disciplinas filosófica e teológica é uma questão que tem sido debatida nos círculos cristãos desde o nascimento da própria teologia e está incluída no debate mais amplo sobre a relação entre fé e razão, no qual as relações entre teologia, ciências modernas e filosofia da ciência estão inseridas: até que ponto a teologia é contígua às outras disciplinas do conhecimento humano, e em que ponto do caminho ela assume, em relação à razão, seu próprio ponto de vista privilegiado e seu próprio método? Não pode ser o objetivo de um mero editorial fornecer uma resposta exaustiva a uma questão de tal magnitude. Pensamos que é importante, no entanto, recordar os elementos que nos podem ajudar a orientarmo-nos para o objetivo – atualizar uma questão espinhosa – e descrever uma possível perspectiva. Conscientes de que uma resposta à pergunta “qual é a relação entre fé e razão?” ainda está completamente aberta, e provavelmente permanecerá assim por muito tempo, apesar do fato de que diz respeito ao próprio fundamento de nossa experiência de fé; na vida cotidiana, isso se transforma em uma questão profundamente existencial: em que acredito e com quais razões ou sentimentos? Até que ponto minhas opiniões são toleráveis ao professar uma religião?
O dualismo como causa do niilismo em uma experiência gnóstica, segundo Hans Jonas
Authors: Souza Ana Letícia Martins de
Published: December 2024

O niilismo característico da contemporaneidade é compreendido pelo filósofo Hans Jonas como um problema ontológico e, sucessivamente, ético, decorrente do dualismo. Nosso trabalho partirá do excerto do autor Gnosticismo, niilismo e existencialismo, bem como de sua leitura do fenômeno histórico do gnosticismo segundo um princípio gnóstico para compreender em que sentido o niilismo seria uma expressão gnóstica, na contemporaneidade. O dualismo resulta identificado pelo autor a partir de um acosmismo, um anticosmismo e um antinomismo caracterizadores da relação desmundanizada do homem e, consequentemente, de domínio recíproco com a natureza.
Palavras-chave: Niilismo; Gnosticismo; Dualismo; Desmundanização.
A filosofia da intersubjetividade em Martin Buber: O diálogo como fundamento da existência humana
Authors: Santos Renato Correia
Published: December 2024

A filosofia de Martin Buber, conhecida por sua profunda análise da relação humana, traz uma contribuição singular para a compreensão da existência humana. Sua ideia de vocação dialógica sustenta que o ser humano, por sua natureza, é chamado ao diálogo e à interação Eu-Tu. Neste artigo, vamos examinar os conceitos de intersubjetividade, diálogo e ontologia da relação, com o objetivo de explorar a relevância da perspectiva buberiana na filosofia e na vida cotidiana.
Palavras-chave: Martin Buber; Diálogo; Intersubjetividade; Ontologia da Relação; Ética do Encontro.
A equidade da prioridade especial como expressão da amizade social
Authors: Almeida Franklim Drumond de
Published: December 2024

O atendimento prioritário quando os demandantes são diferentes pessoas que gozam do direito à prioridade pode gerar dúvidas que ultrapassam o campo da aplicação da lei e exigem uma resposta ética. Realizar a melhor aplicação da justiça em situações em que os princípios que orientam o agir entram em conflito é um desafio contínuo à deliberação. Para analisar essa situação, valemo-nos do pensamento aristotélico no qual a justiça, como valor absoluto, é operacionalizada por meio de acordos políticos para aplicações particulares. Assim, discutimos como o princípio da equidade, postulado por Aristóteles na Ética a Nicômaco, é apresentado como meio de aplicar, no particular, a generalidade da justiça. Argumentamos que o princípio da equidade é formulado politicamente e pode ser notado, na legislação brasileira, no Estatuto da Pessoa Idosa. Tendo como referência o princípio aristotélico da equidade, nossa arguição volta-se para a importância da motivação relacional de sua aplicação nos casos de prioridade especial. Tomamos em conta, assim, a articulação sobre amizade social do Sumo Pontífice Francisco em sua encíclica Fratelli Tutti.
Palavras-chave: Equidade. Prioridade especial. Justiça. Estatuto da Pessoa Idosa. Amizade Social.
Clonal evolution and molecular mechanisms of ovarian cancer: a comprehensive review
Authors: Nagasaka Kazunori
Published: December 2024

Ovarian cancer is one of the most aggressive and lethal gynecological malignancies, with the disease progressing to advanced stages with high recurrence rates, primarily due to the lack of effective early detection methods. High-grade serous ovarian cancer (HGSC), the most common subtype, is characterized by rapid metastasis and genomic instability, often driven by TP53 and BRCA mutations. Standard treatment includes cytoreductive surgery followed by platinum-based chemotherapy, with emerging targeted therapies such as poly (ADP-ribose) polymerase (PARP) inhibitors and anti-angiogenic agents improving outcomes in select patient populations. However, treatment resistance and tumor recurrence remain significant challenges. This review explores the molecular mechanisms underlying ovarian cancer progression, with a focus on clonal evolution, cancer stem cells (CSCs), and circulating tumor cells (CTCs), which contribute to tumor heterogeneity, chemoresistance, and metastasis. The tumor microenvironment (TME) plays a crucial role in immune evasion, further complicating treatment. Liquid biopsy technologies offer new avenues for real-time monitoring of CTCs and CSC-related biomarkers, such as aldehyde dehydrogenase 1A1 (ALDH1A1), enabling personalized treatment strategies. Novel therapeutic approaches, including PARP inhibitors combined with immune checkpoint inhibitors, epigenetic therapies, and chimeric antigen receptor (CAR)-T cell therapy targeting CSCs, are under investigation to overcome resistance and improve clinical outcomes. Future research integrating molecular profiling, liquid biopsy technologies, and combination therapies holds promise for improving survival and quality of life in patients with ovarian cancer.
Translation Analysis of Idiomatic Phrasal Verbs found in Fleabag series season 1
Authors: Ningrum Mariska Puspita
Published: December 2024

This research discusses the translation of idiomatic phrasal verbs found in Fleabag series season 1. The purposes of this research are to identify the types of idiomatic phrasal verbs, analyze the translation strategies applied in translating the idiomatic phrasal verbs, and assess the quality of translation of idiomatic phrasal verbs in Fleabag series season 1 in terms of accuracy and acceptability.

The results of this research are in the following order: firstly, there are three types of idiomatic phrasal verbs discovered in the series. 71,25% of the data are dominated by inseparable idiomatic phrasal verb. Subsequently, there are only three translation strategies applied by the translator in the series. These translation strategies include translation by paraphrase (71 data), using an idiom of similar meaning but dissimilar form (7 data), and using an idiom of similar meaning and form (2 data). The analysis of the quality of translation shows that most of the translations receive high score in both aspects. The average score for the accuracy is 2.85, while for the acceptability is 2.96. This result indicates that the translations of idiomatic phrasal verbs in Fleabag series season 1 are considered as accurate and acceptable.
Menggali Motivasi, Faktor yang Mempengaruhi, dan Hambatan Pustakawan dalam Mengikuti Call for Paper atau Call for Best Practice
Authors: Al Husna Hana Isnaini
Published: December 2024

This research is qualitative research with case studies, using ERG (Existence, Relatedness, Growth) theory to analyze the motivation of librarians in following the call for paper (CFP) and call for best practice (CFBP). This study aims to determine the motivations, factors, and obstacles librarians face when participating in these activities. The results showed that 13 librarians had experience participating in CFP and CFBP activities. Librarian motivation has fulfilled the ERG motivation theory. The Existence category includes the existence and welfare of institutions and the profession's demands. The Relatedness category includes networking and knowledge sharing, while the Growth category includes self-actualization, achievement, rewards, and competency development. Factors that influence librarian motivation include internal factors such as self-development, love to write and try new things, increased experience, self-satisfaction, and existence. External factors include performance for the fulfillment of credit and portfolio figures, library accreditation, promotion of institutions, getting welfare from institutions, competitions, friend invitations, and the theme and location of seminars. However, librarians face several obstacles, such as limited time, funding, licensing bureaucracy, difficulty finding writing partners, finding references, lack of confidence, nervousness during presentations, and lack of enthusiasm for writing. This research provides valuable insights for the professional development of librarians and increases their participation in scholarly activities. It is expected that librarians will be more active in participating in scientific activities to increase the productivity of scientific work that impacts themselves and institutions.
Bibliometric analysis of ICT research in South Africa
Authors: Malele Vusumuzi , Sekwatlakwatla Sello Prince
Published: December 2024

Most of the new fixed and wireless communication networks are being provided by local businesses and foreign subsidiaries, indicating the rising popularity of South Africa's ICT sector in the continent's rapidly expanding market. This study analyzes information and communication technology (ICT) research in South Africa and suggests potential development areas in the country's ICT literature. The study focused on publications that published most ICT research articles for 2009–2024. The study conducted bibliometric analysis based on the number of South African publications and citations in ICT research as indexed in the Scopus and Web-of-Science databases. University of South Africa (UNISA) produced 77% of publications between 2009 and 2024. The University of Pretoria (UP) curriculum aligns with worldwide standards. It gives students a thorough grasp of computer science, emphasizing modern software development techniques used in the IT sector. In the same period, the University Of Pretoria (UP) came in second with 49% followed by the University of Cape Town (UCT) at 41%, the University of Johannesburg (UJ) at 29%, The Council for Scientific and Industrial Research (CSIR) at 28%, followed by University of KwaZulu-Natal at 20%, the North-West University (NWU) at 18% followed by University of Western Cape at 15%, University of Fort Hare at 14%, and Tshwane University of Technology, at 13%. Most research areas were education, educational research, information science, library science, environmental sciences, astronomy, astrophysics, multidisciplinary sciences, computer science, and information systems. During this period, South Africa experienced minimal to no publication in ICT research by universities of technology and colleges. The main contribution of this study is to investigate the prevalence of ICT research in South Africa and provide recommendations on how to improve ICT research.
DECODING THE DYNAMICS IN FINANCIAL FRAUD
Authors:   Airlangga University, Adiningsih Triana Eva
Published: December 2024

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report compares historical publications on fraud with current publications, highlighting relevant information from recent articles. The findings of this study have practical implications for understanding and combating fraud in the real world.
CFO-CEO INFORMAL TIES, BUSINESS STRATEGY, AND TAX AGGRESSIVENESS
Authors:   Airlangga University, Khuluqy Hilmi , Maisaroh Siti ,   Airlangga University, Rahmiati Alfa ,   Airlangga University, Tjaraka Heru ,   Airlangga University
Published: December 2024

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties significantly reduced tax aggressiveness. However, the findings did not support the moderating role of either prospector or defender business strategies in strengthening or weakening this relationship. The implications of these results are relevant for managerial decision-making and academic literature, and suggest directions for future research that consider broader internal and external company dynamics.
Roadmap for Equality in Education: Problems, Solutions and Implementation Strategies
Authors: Yıldırımer Kürşat Şahin
Published: December 2024

Equality in education is a fundamental goal for societies, and educational systems need to provide equal opportunities for all individuals to realize their potential. However, in the current situation, economic, social and cultural differences create inequality of opportunity in education and this is a fundamental problem of education systems. This article emphasizes the importance of achieving the goal of equality in education and discusses the problems encountered in achieving this goal. By examining the root causes and consequences of inequalities in education, it aims to better understand these problems. Furthermore, the article presents key strategies for achieving equity in education. These strategies include reviewing education policies, training and supporting teachers, increasing access to education for disadvantaged groups, using technology-based education methods and developing anti-discrimination awareness programs. In this context, the goal of achieving equity in education is critical for social development and human rights, and the paper aims to provide a roadmap for equity in education, presenting the steps and strategies needed to achieve this important goal.
Post-Colonial Education Policies and Cultural Integration: A Comparison of Indonesia and Turkey
Authors: Yentür Derya Berrak
Published: December 2024

This study comparatively examines how education systems in Indonesia and Turkey are shaped in a post-colonial context and how they manage cultural diversity. Both countries have historically different colonial experiences and are home to large and diverse ethnic groups. The article analyzes the impact of post-colonial theory on the sociology of education and evaluates the role of educational policies on social integration and equal educational opportunity. Using qualitative and quantitative research methods, this study examines the historical development of education systems, cultural diversity management and regional differences in both countries in depth. The findings reveal the similarities and differences between the education policies of Turkey and Indonesia and provide policy recommendations for reducing inequalities in education and strengthening social integration. Moreover, this study provides an important comparative analysis to understand similar challenges and opportunities facing education systems in a global context. Examining how the education policies of Turkey and Indonesia have been reshaped in different ways by their postcolonial legacies and the implications of these processes for managing cultural diversity in education provides valuable insights for global education policy. In particular, the article provides an in-depth perspective on how the principles of justice and equity in education can be implemented and offers concrete recommendations for policymakers, educators and researchers. In this context, it also provides guidance for other multicultural societies seeking to reform their education systems.
Engaging Learners in Intercultural Learning through Digital Literature Circles in Tertiary EFL Classroom
Authors: Imamyartha David , Bilqis Mutiara , Puspa Areta , Hudori Rizki Febri Andika , Wahjuningsih Eka
Published: December 2024

With the advent of technology, cultural diversities have encouraged language teachers in tertiary education to push the current pedagogical boundaries to seek the best fits for cultural learning, despite the little emphasis on interculturality in day-to-day language learning. Entrenched to Byram’s  intercultural learning, this case study explored Indonesian tertiary EFL learners’ perspectives of their intercultural learning through digital literature circles (henceforth DLC) within the context of tertiary education. Forty-five freshmen were involved in reflective culturally-laden DLC, during three months of an Extensive Reading course. Research data were garnered from focus group discussion (FGD) and students’ reading logs in their DLC role sheets. Drawing on qualitative content analysis, this study has acknowledged that DLC evokes consciousness-raising, comparative interpretation, and criticality associated with intercultural communicative competence (ICC). Students voice the critical cultural awareness stemming from such transactional reading, manifest in richer propositions and ideas, deeper understanding of foreign and home cultures, and critical evaluation and reflection on cultures. The study corroborates the technological and socio-constructivist affordances of DLC to empower intercultural learning.
The Effect of CPA-Based Multimedia Articulate Storyline Batik Motif on Elementary Students’ Mathematical Representation
Authors: Putri Hafiziani Eka , Krisnawati Nopi , Nuraeni Fitri , Alindra Afridha Laily , Hikmatunisa Nenden Permas , Ravy Hun
Published: December 2024

Mathematical representation is a fundamental ability to develop students' thinking skills. But in reality, this ability is still low. The investigation aims to ascertain the impact of CPA-based articulated storyline multimedia on the Mathematical Representation Abilities (MRA) of elementary school students. The research uses CPA-based articulate storyline multimedia in learning activities. A type of experimental research with pre-experimental designs, one group pretest-posttest. 44 pupils from one of Karawang Regency's elementary schools in West Java made up the sample. Data were obtained through MRA tests in the form of descriptions, students' daily journals, interviews, and photo documentation of research activities. The MRA test questions used were valid and reliable. Based on Guilford's criteria, the results of the test validity and reliability calculation are in the high category (Retrieved from zero point eighty-four). Descriptive data analysis was conducted by finding the simple linear regression equation and the coefficient of determination. Inferential data analysis was performed with a t-test. Descriptive results showed that using CPA-based multimedia articulated storyline affected the Mathematical Representation ability (MRA) of elementary school students. Based on hypothesis testing, it is known that CPA-based articulate storyline multimedia significantly affects the mathematical representation skills of elementary school pupils. The implication from research is that multimedia articulate storylines based on CPA represent alternatives for enhancing elementary school pupils' mathematical representation ability in learning two-dimensional mathematics.
MEMAKSIMALKAN PENGELOLAAN ARSIP UNTUK EFISIENSI DAN EFEKTIVITAS DI MADRASAH TSANAWIYAH AL-AZHAR SAMARINDA
Authors: Ananiah Ananiah , Nurdiniyya Yasinta Qur’aini , Sumarno Sumarno
Published: December 2024

This research is motivated by the management of archives, which includes classification, storage, utilization, borrowing, maintenance, and depreciation of archives at Madrasah Tsanawiyah Al-Azhar that has not been fully implemented. The study was conducted at Madrasah Tsanawiyah Al-Azhar Samarinda using qualitative research, describing the results in paragraph form. Data collection techniques included observation, interviews, and documentation. Data sources were the Headmaster, Administrative Head, and Administrative Staff of Madrasah Tsanawiyah Al-Azhar Samarinda. Data analysis techniques included data reduction, presentation, and conclusion drawing. The findings of this thesis indicate that archive management at Madrasah Tsanawiyah Al-Azhar Samarinda is being maximally implemented. This is due to incomplete facilities for archive management, such as archive cabinets, shelves, filing cabinets, and archive folders. Challenges in archive management include the lack of specialized staff or archivists, insufficient facilities and equipment for archive storage, the absence of dedicated storage space for archives, and limited knowledge among staff, leading to self-learning due to a lack of training in archiving. Efforts to overcome these challenges include hiring expert staff in archiving, providing complete equipment and tools, involving staff in archiving training or technical guidance, and increasing or adding dedicated storage space, especially for incoming and outgoing correspondence archives.
IMPLEMENTATION MANAGEMENT OF LAW NO. 33 OF 2014 CONCERNING HALAL PRODUCT GUARANTEE IN JAMBI PROVINCE
Authors: Nurcahaya Nurcahaya , Daryanto Mahbub , Taufiq M.
Published: December 2024

Management of the implementation of Law No. 33 of 2014 aims to achieve an increase in the making of halal certificates for business people in Jambi province. To find out how the management of the implementation of the law, data collection was carried out with a qualitative approach through interviews, observations, and documentation methods to the Halal Task Force under the Ministry of Religion of Jambi Province. The results of the study found that the management of the implementation of Law No. 33 of 2014 in Jambi Province uses collaborative management. All activities are well planned, and supervision and inspection are carried out by the Halal Product Guarantee Agency (BPJPH), the Halal Examining Agency (LPH), and the Indonesian Ulema Council (MUI) in accordance with the job descriptions listed in the law. The division of tasks is carried out centrally and supervisory authority applies decentrally. Planning, implementation, and supervision involve BPJPH, LPH, MUI, Ministry of Religious Affairs, local government, private sector, and the community. The study recommends that the central and regional governments encourage the acceleration of halal certificates by maximizing socialization in each ministry and providing assistance to micro and small businesses.
PANDANGAN ULAMA SUNNI-SYIAH TERHADAP MAHRAM HAJI BAGI PEREMPUAN
Authors: Zahroh Elni Purniatuz , Muhajarah Kurnia
Published: December 2024

Abstrak
Berhaji merupakan hal wajib diamalkan oleh orang muslim di seluruh dunia yang sanggup dalam menjalankannya, mencakup laki-laki dan perempuan yang sanggup secara finansial maupun jasmani dan rohani. Namun, bagi perempuan dalam melaksanakan kewajiban Ibadah haji banyak menimbulkan pendapat dikalangan para ulama, termasuk ulama sunni dan syiah. Hal tersebut dikarenakan banyaknya hadits yang melarang bahwa perempuan tidak diperbolehkan bepergian kecuali disertai suami ataupun mahramnya. Maksud dari kajian ini untuk mengetahui pandangan ulama sunni-syiah terhadap mahram haji bagi perempuan. Kajian ini menggunakan penelitian kualitatif (library rescarch) dengan metode deskriptif analisis. Pada kajian ini menjelaskan bahwa ulama Hanafi dan Hambali tidak memperbolehkan seorang perempuan melaksanakan perjalanan haji dan umrah harus ditemani suami atau mahramnya, jika tidak ditemani suami atau mahramnya boleh, tetapi dihukumi makruh. Sedangkan ulama Syafi’i, Maliki, dan Syiah memberi keringanan dalam perjalanan haji boleh tidak disertai mahram dengan syarat bersama perempuan atau rombongan yang dapat dipercaya, sehingga selama perjalanan haji keamanan dan keselamatannya dapat terjamin.
IMPLEMENTASI MANAJEMEN KESISWAAN DALAM PEMBENTUKAN AKHLAK TERPUJI SISWA DI SMP AL-ISLAM KARTASURA
Authors: Ferlinda Asriyah Mega , Mustofa Triono Ali
Published: December 2024

This research aims to address two main aspects: (1) describing the implementation of student management, and (2) describing the cultivation of exemplary character among students at Al-Islam Kartasura Junior High School. The research methodology falls under qualitative research with a field research approach. In conducting this research, the researcher utilizes a phenomenological approach that focuses on analyzing primary and secondary data sources. Data collection techniques in this study include interviews, observations, and documentation. The data validity technique employed by the researcher is source triangulation, in which data is obtained from various sources, including the school principal, vice principal for student affairs, counseling guidance team, as well as the supervisors of extracurricular activities and the student council (OSIS) at Al-Islam Kartasura Junior High School. The collected data is then analyzed through stages of data reduction, data presentation, and drawing conclusions. The results of this research indicate the presence of established practices at Al-Islam Kartasura Junior High School, including habits of performing Duha and congregational Zuhr prayers, disposing of waste properly, implementing extracurricular activities related to Quranic reading and writing (BTQ), and implementing an excellent class program, namely the Tahfiz program. These established practices are part of the school's implementation of student management in shaping the exemplary character of students at Al-Islam Kartasura Junior High School.
UPAYA GURU PAI DALAM MENINGKATKAN LITERASI AL QUR’AN PESERTA DIDIK DI SMKN 6 SURAKARTA
Authors: Marliana Hanifah , Inayati Nurul Latifatul
Published: December 2024

This study used qualitative research. The study focused on the lack of attention to the recitation of the Qur'an in public schools which resulted in many students facing difficulties when reading the Qur'an. Therefore, Islamic Religious Education (PAI) teachers at SMK Negeri 6 Surakarta actively make various efforts to improve Qur'an literacy in the school environment. The purpose of this study was to identify the efforts made by PAI teachers in the school. The research was conducted for one month at SMK Negeri 6 Surakarta. The efforts made include familiarizing students with reading the Qur'an before starting learning activities, doing tadabbur al Qur'an, and providing motivation to students.
Theme and Thematic Progression in a Recount Text by an Advanced Student
Authors: Mustofa Muhammad Ibnu , Kurniawan Eri
Published: December 2024

Recount text is included within the curriculum of English subjects in the Indonesian context, where students are expected to be well-informed and be able to compose a good recount text to express themselves. The current study aimed at analyzing the recount text written by an advanced (C1 level of English) student based on the concept of Systemic Functional Linguistics. Through a qualitative case study, the data on the text organization, language features, Theme system, and Theme progression of the text were obtained through systematic identification, calculation, and analysis. The findings show that the text fulfilled the text organization and language features of a recount text. Moreover, the types of Themes with the most occurrence were unmarked topical Themes (51,2%), followed by topical textual Themes (40%), marked topical Themes (8%), and interpersonal Themes (0,8%). Based on the Theme system, Theme reiteration occurred most frequently (88.20%), while the Zigzag Themes only represented 11,80% of the total. The dominant use of unmarked Themes demonstrates the writer’s skill in keeping the focus of the readers on the central topic of the text, while the huge number of textual Themes is the implication of the student to maintain the text’s cohesion and coherence.
The Effect of Picture and Text Prompts on Idea Formulation and Organization of Descriptive Text
Authors: Mukramah Cut , Mustafa Faisal , Sari Diana Fauzia
Published: December 2024

A prompt can be used as a medium to help students write a descriptive text. There is a lack of research on the type of prompts which can help students formulate and organize their ideas. Therefore, this study aims to determine whether there was a significant difference in the score of idea formulation and organization in a descriptive text between students writing with text prompts and those given a picture prompt. This research was quantitative research with a non-experimental design. The sample consisted of 45 second-grade junior high school students in a public school in Aceh, Indonesia. The data was collected by instructing students to write a descriptive text using a text prompt and another descriptive text using a picture prompt, which was later graded for idea formulation and organization using rubrics. The students’ scores between the two tests were compared using inferential statistics for hypothesis testing at the significance level of 0.05. The findings show that the students obtained significantly higher scores when a picture prompt was used than when they used a text prompt. Picture prompts helped students with an imaginative picture to be interpreted into a descriptive text. The findings help teachers identify which prompt is better when this type of text is a concern. Therefore, it is suggested that teachers use a picture prompt to facilitate students in formulating and organizing ideas in a descriptive text.
Does Disciplinary Convention Affect Rhetorical Organization? A Move Analysis of Scopus-Indexed Articles by Indonesian Authors
Authors: Depry Muhammad Imanda , Kurniawan Eri , Lubis Arif Husein
Published: December 2024

Publication in high-reputation international journals is a necessity for contemporary academics. However, academics face considerable challenges in writing for international publication partly because of failing to meet acceptable rhetorical pattern in accordance with disciplinary convention. This study tries to investigate rhetorical moves in eight Scopus-indexed research articles written by two Indonesian authors from hard science and soft science. The articles were selected based on the authors' status as first authors. To analyze the rhetorical moves, a framework from Maswana, et al. (2015) was adopted and modified. The findings revealed that the authors rhetorically organize their articles mostly in a similar way particularly in the abstract and introduction sections. Similarities were also found in manifesting several steps such as identifying data source and analysis instruments in the methods section, stating and interpreting the results in the findings and discussion section, and highlighting overall results and significance in the conclusion section. However, differences were spotted in the step level particularly in recounting experimental process in the methods section and explaining specific research outcomes in the conclusion section. Those discrepancies might be caused by disciplinary conventions. The results provide a framework and resources for academics striving to write articles for international publications.
The Meaning of the Nosi Verb "Binds" in Bima Language: A Study of Natural Semantic Metalanguage
Authors: Adawiyah Rabiyatul
Published: December 2024

To bind is one of the Bima language verbs. Verbs are one of the main classes of words that are central and complex. This is proven by the constant presence of verbs in speech, which determine the presence of arguments and have the authority to determine the semantic roles in each accompanying argument. The aim of this research is to determine the mapping and explication of the verb with the meaning 'to bind'. This research uses a qualitative descriptive method, which is based on post-positivist principles and is designed to investigate scientific conditions and phenomena. The data sources are in the form of oral data, written data collected from Bima language storybooks, and language intuition. The data collection techniques used are interviews and literature study. Meanwhile, the data analysis method used is the agih method which is used in analyzing semantic structures with the theory of Natural Semantic Metalanguage in the application of changing forms and insertion or paraphrasing techniques to express the original meaning with 65 items known as explication. The verb 'binding' is mapped based on: entity, process, tool, and result. The Bima language verb with the meaning 'to bind' is expressed in the lexicon: diki, leto, sarente, wura, nggambe, wole, buhu, oka, tongge.
Relevancies of Gender Equality in the Novel by Nawal El Saadawi with Literary Works in Indonesia
Authors: Fadhillah Dilla , Hikmat Ade , Sukardi Edy
Published: December 2024

The topic of gender equality in literary works is still a hot topic of discussion. Starting from awareness of the importance of gender equality in the context of social life, this research aims to examine the issue of gender equality in four novels by Nawal el Saadawi, an Egyptian feminist figure. Qualitative methods were used in this research, with the help of the semiotic approach of Charles Sander Peirce's trichotomy model, to analyze aspects of gender equality contained in literary texts. The research results show that the dominant aspects of gender equality that emerge from these novels are subordination, stereotypes and violence. There is a dominant role of men in the public sphere and in decision-making in a household, cultural stereotypes and societal habits that are biased towards women, and the occurrence of physical, sexual and verbal violence, whether perpetrated by men or fellow women against women. This aspect is relevant to Indonesian literary works with a gender theme published in the period 2017 - 2021. The implications and recommendations of research for contributions to learning activities on the subject of Literary Appreciation in Higher Education are also discussed in this research.