bluuebunny/crossref_metadata_2025 huggingface dataset:
Invasive weed (Parthenium hysterophorus) response to chemical and allelopathic extracts at different stages
Authors: Masum S M , Nowroz F , Talha M A , Islam M , Jalal M J , Uddin M A
Published: July 2023

Parthenium hysterophorus L. is a noxious alien invasive weed species rapidly spreading in Bangladesh. P. hysterophorus examined the prospects of using allelopathic extracts during the period of July 2021 to June 2022. Experiments were conducted in the net house at Sher-e-Bangla Agricultural University, in non-cropped areas of Khustia and cropped areas of Chudanga. The net house experiments were laid out in complete randomized design (CRD) and replicated three times separately for each growth stage. Results showed that by using pretilachlor, pendimethalin, bensulfuron methyl + pretilachlor, bensulfuron methyl + acetachlor, oxadiazon, and pyrazosulfuron-ethyl + pretilachlor decreased the seed germination of parthenium at pot bioassay under both puddle and dry sown condition. At rosette stage of parthenium weed, glyphosate and carfentrazone ethyl (5%) + glyphosate with ½, ¾, and full doses gave 100% mortality at three weeks after treatment (WAT). In cropped areas carfentrazone Ethyl (5%) + glyphosate (36%) and quizalofop-p-ethyl resulted in a 100% and 90% mortality rate at 21 DAT. Overall, the efficacy of herbicides was more effective on rosette parthenium than bolted plants. A phytotoxic response to weed growth was induced by aqueous extracts of Oryza sativa L. var. Boteswar, Triticum aestivum L. var. BARI gom-21, Helianthus annus L., Datura metel, Mangifera indica L., Delonix regia, and Acacia nilotica. Delonix regia was the most effective for inhibition of germination (29%). Whereas Datura metel extracts and Oryza sativa var. Boteswar straw extracts significantly reduced root (1.5 mm) and shoot (3.8 mm) length.
SAARC J. Agric., 21(1): 239-252 (2023)
Effect of salinity stress on growth and yield potential of dry season rice
Authors: Jahan M S , Sarker B C , Ruma A A , Islam Y
Published: July 2023

Salinity in the most critical abiotic stress particularly in the coastal area of Ganges Delta. The cropping in the coastal regions of southwestern (SW) Bangladesh during Boro season mainly constraint by the soil and water salinity. Therefore, responses of the rice to different degree of salinity is important. So, a pot experiment was conducted at Dr. Purnendu Gain Field Laboratory of Agrotechnology Discipline, Khulna University, Khulna to screen the response of 8 different boro rice varieties (Noyanmoni, Abdulhai, Kaliboro, BRRI dhan55, Noyantara, Kajollota, Bareyratna, BINA dhan8) at different levels of salinity (0, 4, 8, 12, 16 and 20 dS m-1). The experiment was conducted in a factorial completely randomized deign and replicated thrice. All the growth, yield attributes and yield were significantly declined with the increased levels of salinity compared to control (no salt solution added).  All the plants were died with the imposed salinity levels at 12, 16 and 20 dS m-1. Therefore, the collected parameters of rice varieties at 0-8 dS m-1 salinity levels were analyzed. Rice varieties respond well up to 4 dS m-1 and afterwards poor response noticed. Noyanmoni showed best performance in terms of growth, yield attributes and yield compared to other varieties in salinity conditions. From the findings of this study, it is concluded that under medium saline condition Noyanmoni is the suitable rice variety and can be fitted in the coastal saline soil of southwestern Bangladesh during Boro season.
SAARC J. Agric., 21(1): 127-137 (2023)
Evaluation of Sweet Pepper Varieties For Salinity Tolerance Based on Morpho- Physiological and Biochemical Attributes
Authors: Ghosh S , Begum S , Hossain AKM Zakir , Ali M O , Islam M M
Published: July 2023

Soil salinity is a big threat to the world and has become a major concern to agricultural productivity. Sweet pepper (Capsicum annuum L.) is a high value vegetable; due to its quality nutrition. Despite growing all over the country, its production is not so high in Bangladesh. As a popular crop and also available everywhere, some varieties of sweet pepper were put under this study to assess their salt tolerance level. A pot experiment was conducted at net house, Botanical Garden, BAU, Mymensingh during the period from November, 2020 to April, 2021A factorial with CRD (Completely Randomized Design) was applied, where Factor A consisted of six sweet pepper varieties and Factor B included three salinity levels. In the vegetative stage, most of the parameters showed significant variation with salinity levels among varieties except chlorophyll content. In case of physio-morphological traits, all the parameters were significantly reduced with increasing salinity levels. In case of biochemical attributes, leaf proline contents were significantly increased with the higher level of salinity. Among six varieties being examined under the study, Messi had a relatively higher tolerance level than other varieties and therefore can be recommended for salt tolerance breeding studies.
SAARC J. Agric., 21(1): 53-65 (2023)
Initial growth performance and establishment problem of dragon fruit under aonla based multistoried production system
Authors: Hasan R , Miah M M U , Ahamed T , Reza A , Bhuiyan M A B
Published: July 2023

A field experiment was conducted at the aonla based multistoried agroforestry research field of Bangabandhu Sheikh Mujibur Rahman Agricultural University from June, 2018 to July, 2019 to know the growth performance of dragon fruit and its establishment problems under multistoried tree orchard. The upper storied component of multistoried was aonla tree, carambola and lemon were used as middle storied components, while dragon fruit was the test crop grown as lower storied component. The experiment was laid out in a two-factor randomized complete block design with three replications. Factor A: Production systems (T1: aonla + carambola + lemon + dragon fruit, T2: aonla + dragon fruit, and T3: dragon fruit as sole). Factor B: Two dragon fruit genotypes i.e. red fleshed dragon fruit (V1), and white fleshed dragon fruit (V2). The result indicated that the higher plant height and the maximum number of branches were produced by the red-fleshed dragon fruit than white-fleshed dragon fruit irrespective of production systems. Upper storied plant aonla received 100% PAR but the average amount of light availability for lower storied dragon fruit in the whole growing season was 70.71% (807.51 µmm-2s-1), middle storied carambola and lemon received 77.11% (880.60 µmm-2s-1) and 65.19% (744.47 µmm-2s-1) PAR, respectively. The study found a negative linear relationship between the plant height of dragon fruit and PAR. Only basal rot disease was observed as establishment problem. The maximum disease infestation occurred (37.50%) in multistoried system compared to the sole cropping system (6.94%) and Fusarium oxysporum was identified as causal organism.
SAARC J. Agric., 21(1): 39-51 (2023)
Growth performance, egg quality and selection intensity of 6th generation of BLRI improved native duck genotypes
Authors: Khatun H , Sultana S , Faruque S , Sarker M S K , Manu M M R , Ali M Z
Published: July 2023

This research was taken to improve the performance of native duck. Two native duck varieties, Rupali and Nageswari of 6th generation were selected aiming to increase their laying performances. A total of 540 ducklings of both genotypes were hatched and brooded in brooder house. Male and female ducks were separated and marked with wing band at 12 weeks of age. At 40 weeks of age, a total of 300 ducks of both genotype were selected on the basis of selection index comprising the parameters of age at first egg, body weight at first egg, egg production % and egg weight. The individual with the higher total score was selected for breeding purposes. Selected male and female ratio were 1:5 using natural mating. The selection intensity and expected selection responses of selection criteria of two duck genotypes were estimated. Selection responses for ASM (day), egg weight (g) and egg production rate was -1.84, 1.08 g and 0.45 in case of Rupali and -1.66, 1.35 and 0.73 for Nageswari, respectively. Egg production % was numerically higher in Rupali (60.12%) than Nageswari (58.41%). Egg weight (EW) and feed intake were significantly differences between two native ducks where both higher values were found in Rupali (EW 64.83g and feed intake 134g) than Nageswary. Egg shape index was significantly higher in Rupali (76%) than Nageswari (75%) duck. In conclusion, Rupali ducks showed better production performance and it is suggested that selective breeding of duck may have significant impact on the development of native duck.
SAARC J. Agric., 21(1): 253-263 (2023)
Host range, incidence and damage of pink hibiscus mealybug, maconellicoccus hirsutus infesting ornamental plants
Authors: Khan M M H
Published: July 2023

Five different locations namely; PSTU campus, BRRI Barishal, RARS Barishal, Dhaka University campus and Mohera Jamidarbari landscapes of Tangail district were selected to study the host range, incidence and damage of the pink hibiscus mealybug. Results revealed that the Pink hibiscus mealybug was found to feed on 22 known host plants from 7 families and 6 unknown host plants. The highest incidence of mealybug per leaf was recorded on century plant and the lowest was on Mussaenda. The highest number of mealybugs per twig was found on Elite patabahar (30) followed by Hibiscus (24) while the lowest number was found on Croton (5). Among five locations the highest percentage of plant infestation was observed at PSTU campus (52%) and the lowest percentage was at BRRI Barishal (35%). The highest percentage of infested leaves per plant was found on Century plant (47%) and the lowest percentage was on Laurentti (12%). The highest percentage of infested twigs per plant was found on Hibiscus (60%) followed by Jatropha (50%) while the lowest percentage was on Maity patabahar (13%). These findings could be helpful to adopt management strategy against Pink hibiscus mealybug in proper time to protect landscape ornamentals and increase beautification. 
SAARC J. Agric., 21(1): 203-215 (2023)
Sustainable Transformation of Agrifood Systems: A Circular Economic and Agroecological Perspective
Authors: Acharya Ganga Dutta
Published: July 2023

Agri-food systems have increasingly faced complex socio-economic and biophysical challenges. Poverty, inequalities, low productivity, food insecurity, resources degradation, loss of biodiversity, and climate change are some of the pertinent challenges demanding immediate attention. There is an increasing realization that current dominant model of development characterized by excessive use of resources, constantly poses negative externalities to the environmental health, climate and human welfare. Since agricultural development policies and practices are key to addressing these issues, there have been compelling calls for adequate policy environments for the profound transformation of agri-food systems to achieve better nutritional, environmental, and sustainability outcomes. Circular economy and agroecological approaches are widely recognized as providing credible pathways to develop inclusive, sustainable and resilient agri-food systems. While there is plethora of studies on agroecology and circular economy in international arena but studies on potential application and implications of these measures in Nepalese context remain unexplored. Furthermore, the circular economic framework is mainly used in industries and yet to be adapted in the agriculture sector. Based on systematic reviews and analysis of academic literatures we propose a framework for sustainable transformation of agrifood systems that encompasses both the circular economic and agroecological principles. We argue that the framework offers plausible solutions to the pressing need of reducing negative externalities of agri-food systems. However, agricultural research, education and development systems are traditionally entrenched by reductionist traditions that poorly accommodate the complex epistemological issues of circular economy and agroecology, and hence are the potential barriers for effective application in Nepalese context.
SAARC J. Agric., 21(1): 1-12 (2023)
Dự báo VaR và ES với khung thời gian dài ngày: Ứng dụng với thị trường Việt Nam
Authors: Lê Hải Trung
Published: July 2023

Nghiên cứu này đánh giá khả năng dự báo gia trị chịu rủi ro (VaR) và giá trị thiếu hụt dự kiến (ES) cho khung thời gian dài ngày đối với thị trường chứng khoán Việt Nam. Cụ thể, nghiên cứu so sánh dự báo VaR và ES với khung thời gian 10-ngày cho chỉ số VN-Index và HNX-Index tại hai mốc phân vị phổ biến là 1% và 5% từ phương pháp phi tham số, bán tham số và tham số. Với các kiểm định đa dạng so sánh khả năng dự báo tuyệt đối và tương đối của các phương pháp, kết quả thực nghiệm cho thấy mô hình Gjr-Sge với giả định phân phối xác suất Skewed Generalized Error (SGE) cho chỉ số giá chứng khoán Việt Nam mang lại kết quả dự báo ổn định và tốt nhất ở khung thời gian 10-ngày. Nghiên cứu này nhấn mạnh việc ghi nhận tính không chuẩn trong phân phối xác suất tỷ lệ sinh lời của thị trường chứng khoán Việt Nam và giúp đề xuất mô hình đo lường phù hợp cho các tổ chức tài chính và nhà đầu tư khi tham gia vào thị trường chứng khoán Việt Nam.
KAJIAN SISTEM CADANGAN PANGAN MASYARAKAT PEDESAAN DAN PERKOTAAN AKIBAT COVID 19 UNTUK MENGURANGI RESIKO KERAWANAN PANGAN DI MALANG RAYA
Authors: Arifin Zainol , Khoirunnisa Ninin
Published: July 2023

Along development Covid 19 which puts forward aspect Economy and aspect social, then serious attention. There is an impact on endurance food with an increased request for food society. So solution offered is to strengthen institutional food in the area by observing the existence of unrest in public due to covid-19. This study aims to analyze composite individual and vulnerability food for knowing the scarcity of food consequence covid 19, and the Vulnerability consequence impact covid 19 during a pandemic.Ln= α i X i +β Ability: Pi = method opportunities scale small to hold stash food because Pi = 1 for scale small that can be conducted stash food and P i = 0 for scale small that doesn't conduct stash food. X i = Model of the predicted factors that influence household do backup food among other things, level production commodity food, land assets, level income house stairs, commodity prices food, i = variable estimator. Method controller logistics (logs). Model by large with give logit. The study chooses Malang City and Regency Poor as region studies. Analysis to provision reduced impact level starving held to the up level as well as small tiers scale macro analysis developed on area base marriage on empirical also obtained by World Food Program (WFP). Analysis subtraction risks vulnerable food conducted with simulation from indicator starving food tree that can be controlled, and related including growth agrarian nor development in the sector agrarian. Results analysis obtained village data that still have potency for vulnerability food, with beware existence covid 19 so have scales namely 1, 2 and 3. which later will so the recommendation to districts city in Malangraya During the pandemic.
Penerapan Proses Produksi Ramah Lingkungan Pada Industri Pertahanan dalam Mendukung Kemandirian Alpalhankam
Authors: Khairuman Endi , Safrilana Yuda , Khoiruddin Fachmi , Sulaeman Shidqi Divreda , Ansori
Published: July 2023

Industri pertahanan memiliki peran penting dalam meningkatkan produksi Alpalhankam, namun kurangnya perhatian terhadap proses produksi yang ramah lingkungan, mengakibatkan pencemaran lingkungan dan polusi udara. Salah satu cara untuk menghadapi tantangan tersebut yakni dengan penerapan proses produksi ramah lingkungan khususnya pada industri pertahanan. Industri yang memiliki peran penting tersebut yaitu PT Indonesia Asahan Aluminium (Inalum) yang telah menerapkan proses produksi ramah lingkungan pada produksi aluminium sebagai bahan baku alpalhankam. Tujuan dari penelitian ini yaitu merumuskan penerapan proses produksi yang ramah lingkungan dari PT Inalum kepada pemangku kebijakan untuk dilaksanakan oleh seluruh industri pertahanan di Indonesia. Metode penelitian yang digunakan dalam penelitian ini yaitu dengan metode penelitian Studi Literatur dan Analytical Hierarchy Process (AHP) sehingga diketahui teknis operasional produksi yang ramah lingkungan. Hasil dari penelitian ini didapat bahwa penerapan proses produksi yang ramah lingkungan di industri pertahanan memiliki manfaat seperti efisiensi waktu produksi, meningkatkan citra perusahaan dan mengurangi dampak negatif terhadap lingkungan. Hasil dari Analytical Hierarchy Process (AHP) diperoleh dalam skala prioritas pelaksanaan aktifitas produksi industri pertahanan yang ramah lingkungan sebagai berikut: Kriteria pengendalian proses menjadi prioritas utama dengan bobot 0,584. Kriteria proses End of Pipe menjadi prioritas kedua dengan bobot 0,295. Kriteria program CSR menjadi prioritas terakhir dengan bobot 0,121. Hasil dari penelitian ini akan menjadi rekomendasi serta acuan bagi pemangku kebijakan ataupun para pelaku industri alpalhankam.
Pendampingan Digital Marketing Bagi UMKM di Kecamatan Cempaka Putih, Jakarta Pusat
Authors: Hidayati Rini , Muslikh Muslikh , Sari Imelda , Sekarsari Meidiati
Published: July 2023

Tujuan program ini adalah untuk meningkatkan daya saing usaha mikro (UMKM) di Kecamatan Cempaka Putih, Jakarta Pusat. Program ini bermula dari keinginan untuk mengatasi permasalahan yang dihadapi mitra dengan mengadakan pelatihan dan pendampingan dengan materi membuat cara promosi online, membuat komunitas pemasaran digital, membuat portal website bagi UMKM di Kecamatan Cempaka Putih, Jakarta Pusat. Pendekatan yang digunakan dengan penyadaran / pembelajaran, implementasi dan mentoring atau evaluasi bagi pelaku usaha mikro (UMKM).
Budgeting Gamesmanship in Real Estate and Construction: A Study of Msme’s
Authors: Farida Ida , Falikhatun Falikhatun
Published: July 2023

AbstractThis study aims to seek how the process of budget preparation, implementation, and execution in the MSMEs Real Estate and Construction sector. The research focuses on the possibility of Gamesmanship in the budgeting process. This research is a case study with descriptive analysis method. Data was collected through in-depth interviews with several MSMEs business actors who contribute to the enterprise budgeting process. Budget gaming may happen because of a conflict of interest by a divisional or individual. This research picturing the budgeting process in real estate and construction MSME’s and also reveals that the variables of the level of budget difficulty and the level of participation support the practice of budget gaming. The implementation of feedback and evaluation of the budget is going quite well by top-level management. Either contributes to the literatures, this research also trying to give advice to government as regulator that the importance of the budget for the sustainability of MSMEs should be a concern, especially for micro-enterprises to level up. And hopefully, training and good budgeting practices can be echoed more often to MSMEs business actors in the real-estate and construction sector.Keywords: Budgeting; Construction; Gamesmanship; Real estate.AbstrakPenelitian ini bertujuan mengungkap bagaimana proses penyusunan, pelaksanaan, dan evaluasi anggaran pada UMKM di sektor Real Estate dan Konstruksi. Penelitian ini berfokus pada kemungkinan Gamesmanship dalam proses penganggaran. Penelitian ini merupakan studi kasus dengan metode analisis deskriptif. Data dikumpulkan melalui wawancara mendalam dengan beberapa pelaku usaha UMKM yang berkontribusi dalam proses penganggaran perusahaan. Diketahui bahwa terdapat praktik permainan anggaran dalam proses penganggaran. Permainan anggaran dapat terjadi karena konflik kepentingan oleh divisi atau individu. Penelitian ini memberi gambaran proses penganggaran pada UMKM sektor real estate dan konstruksi, dan bahwa variabel tingkat kesulitan anggaran dan tingkat partisipasi mendukung praktik permainan anggaran. Implementasi umpan balik dan evaluasi anggaran berjalan cukup baik oleh manajemen tingkat atas. Selain berkontribusi pada literatur terkait, penelitian ini mencoba memberikan saran kepada pemerintah sebagai regulator bahwa pentingnya anggaran bagi keberlangsungan UMKM harus menjadi perhatian, khususnya bagi usaha mikro yang menjadi perhatian besar akhir-akhir ini oleh pemerintah untuk dikembangkan sehingga naik level. Pada akhirnya, peneliti berharap praktik pelatihan dan penganggaran yang baik dapat lebih sering digaungkan kepada pelaku usaha UMKM di sektor real estate dan konstruksi.Kata Kunci: Anggaran; Gamesmanship; Konstruksi; Real estate.
Are Tax Avoidance and Earnings Management Link to Cost of Debt?
Authors: Ustadza Auliya Indriyan , Firmansyah Amrie
Published: July 2023

AbstractThe company's debt cost shows the level of creditor confidence in its ability to repay its loans. Creditors charge a higher rate of return on debt to the company to compensate for the risk of the number of receivables being unable to be recovered by the company. This study examines empirical evidence of the effect of tax avoidance and earnings management on the cost of debt. This study uses data from mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data is obtained from www.idx.co.id and the company's official website. Based on purposive sampling, the number of samples used in the study amounted to 89 observations. Analysis of the data in this study using multiple linear regression tests for cross-section data. The test results suggest that tax avoidance is not associated with cost of debt, while earnings management is positively associated with cost of debt. This research indicates that the Indonesia Financial Services Authority can improve policies on credit applications by companies listed on the Exchange to maintain the company's financial health.Keywords: Cost of debt;Earnings quality; Tax avoidance.AbstrakBiaya utang yang ditanggung perusahaan menunjukkan tingkat kepercayaan kreditor atas kemampuan perusahaan dalam mengembalikan pinjamannya. Kreditor mengenakan tingkat pengembalian utang yang lebih tinggi kepada perusahaan untuk mengkompensasi risiko atas jumlah piutang yang tidak mampu dikembalikan oleh perusahaan. Penelitian ini bertujuan untuk menguji bukti empiris pengaruh penghindaran pajak dan manajemen laba terhadap biaya utang. Penelitian ini menggunakan data perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Data penelitian diperoleh dari www.idx.co.id dan situs resmi perusahaan. Berdasarkan purposive sampling, jumlah sampel yang digunakan dalam penelitian berjumlah 89 observasi. Analisis data dalam penelitian ini menggunakan uji regresi linier berganda untuk data cross section. Hasil pengujian menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap biaya utang, sedangkan manajemen laba berpengaruh positif terhadap biaya utang. Penelitian ini mengindikasikan bahwa Bagi Otoritas Jasa Keuangan (OJK) dapat meningkatkan kebijakan atas pengajuan kredit yang dilakukan oleh perusahaan listed di Bursa untuk dalam rangka menjaga kesehatan keuangan perusahaan.Kata Kunci: Biaya utang; Kualitas laba, Penghindaran pajak.
The Public Procurement and Government Spending as Implementation of New Public Management
Authors: Haryanto Haryanto
Published: July 2023

AbstractThis study examines the effect of competition in the public procurement of goods and services on government spending. Using the competitive bidding model, this study examines the impact of competition on the number of participants, the bidder's net assets (financial ability), distance, and project size on government spending. The research sample used purposive sampling. Hypothesis testing using multiple linear regression analysis. The results of this study prove that the variables of the number of bidders, net assets, and project size affects government spending. However, the distance variable does not affect government spending. This study also proves that these variables simultaneously affect government spending.Keywords: Competitive bidding; Government spending; Public procurement. AbstrakPenelitian ini bertujuan untuk menguji pengaruh persaingan dalam pengadaan barang dan jasa publik terhadap belanja pemerintah. Dengan menggunakan model penawaran kompetitif, penelitian ini mengkaji dampak persaingan terhadap jumlah peserta, aset bersih penawar (kemampuan finansial), jarak, dan ukuran proyek terhadap belanja pemerintah. Sampel penelitian menggunakan purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa variabel jumlah penawar, aset bersih, dan ukuran proyek berpengaruh terhadap belanja pemerintah. Namun, variabel jarak tidak mempengaruhi pengeluaran pemerintah. Penelitian ini juga membuktikan bahwa variabel-variabel tersebut secara simultan mempengaruhi pengeluaran pemerintah.Kata Kunci: Belanja pemerintah; Penawaran kompetitif; Pengadaan publik.
Hedonism, Religiosity, and Fraud In Financial Statements
Authors: Probowati Dwiya Endah Pandu , Chariri Anis , Isgiyarta Jaka
Published: July 2023

AbstractThis research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.AbstrakPenelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.
MARKETING COMMUNICATION STRATEGY OF AIRPLANE TICKET SALES AT PT.TX TOUR AND TRAVEL GORONTALO BRANCH
Authors: Biludi Ade Safitri , Subhan Andi , Nua Salma P , Ramansyah Ramansyah
Published: July 2023

Communication in the business world is significantly considered capable of overcoming various problems faced by a company.Â  Various strategies are needed to survive every business challenge today.Â  Communication strategies play a significant role in marketing goods or services. This study aims to find and analyze the marketing communication strategy of airplane ticket sales at PT TX Tour and Travel Gorontalo Branch. This study applies a descriptive qualitative method. Data collection is done through observation and interviews. The result of this study is that the owner and employees of the company have carried out some marketing communication strategies (Morissan, 2010), namely: 1) Direct marketing through direct offers to potential customers of products or services. 2) Sales promotion is carried out through discounts for a minimum purchase of 20 airplane tickets. 3) Advertising is carried out actively in the form of promotions on social media. 4) Personal selling carried out is in the form of face-to-face communication with customers walking in directly. 5) Public Relations is only carried out through public relations activities with a general pattern because PT TX Tour and Travel Gorontalo Branch does not have a special public relations division. Marketing communication applied by PT TX Tour and Travel Gorontalo Branch has the strength to survive amid development and competition. However, PT TX Tour and Travel Gorontalo Branch still has weaknesses that need to be improved again with new, more innovative strategic planning techniques to face competition in the travel tourism business.Â Keywords: marketing communication, airplane ticket sales
Manajemen Public Relations Asia Pacific Rayon dalam Mengkomunikasikan Sustainable Fashion
Authors: Bella Dona , Arswendi Riki
Published: July 2023

Sustainable fashion is a fashion product that aims to invite the people of Indonesia to maintain environmental conservation. Where Asia Pacific Rayon as a company that produces environmentally friendly products has an important role in communicating it to the general public. How Asia Pacific Rayon's Public Relations management communicates Sustainable Fashion products is the purpose of this research. This research uses qualitative methods with a descriptive approach. The results showed that Asia Pacific Rayon in communicating sustainable fashion in accordance with the concept of public relations management, namely; Fact Finding, finding the focus of the problem. Planning, preparing a communication program plan. Communication, providing collaborative space at Jakarta Fashion Hub (JFH), creating content in offline and online media, especially social media. Evaluating, conducting periodic evaluations of various organizational activities both self-managed and colaboration events.Keywords: Asia Pacifc rayon; Public Relations Management; sustainable fashion.
Preferensi Adaptasi Masyarakat Kecamatan Bancak Kabupaten Semarang terhadap Kerentanan Bencana Kekeringan
Authors: Sayoga Antonius Aru Hadi Eka , Artiningsih Artiningsih
Published: July 2023

ENGLISHFor several years, Bancak District has been facing drough during the dry season. It is caused by complex factors, involve both internal and external factors. Internal factors comprise soil type, rainfall and topographic conditions, and human resources, while external factors involve climate change and global warming. This study aimed to elaborate community adaptation’s preferencces of drought vulnerability management and whether the adaptation has been in accordance with the physical and socio-economic characteristics of the community in the study location. This research used deductive approach with quantitative method. The data were collected through questionnaires that were presented in semi-closed questions. Therefore, the respondents have more space to express their responses. The number of respondents was 99 people, came from four villages, namely Wonokerto, Boto, Lembu, and Jlumpang village. The data analyisis was started by numerical data collection. Then, those data were processed qualitatively by interpreting them according to obtained scores. From the results, it can be concluded that most respondents carried out individual adaptation. Their occupations on agriculture fields have positive correlation on community adaptation preference of drought. INDONESIASelama beberapa tahun, Kabupaten Bancak selalu menghadapi kekeringan selama musim kemarau. Kekeringan di Kabupaten Bancak disebabkan oleh faktor yang kompleks, baik internal maupun eksternal.  Faktor internal terkait dengan jenis tanah, curah hujan dan kondisi topografi, serta sumber daya manusia. Sementara itu, faktor eksternal melibatkan perubahan iklim dan pemanasan global. Penelitian ini bertujuan untuk mengetahui preferensi adaptasi masyarakat dalam kerentanan kekeringan dan untuk mengetahui kesesuaian adaptasi tersebut dengan karakteristik fisik sosial ekonomi masyarakat di lokasi penelitian. Penelitian ini menggunakan pendekatan deduktif dengan metode kuantitatif. Pengambilan data dilakukan menggunakan kuesioner dalam bentuk pertanyaan semi tertutup, sehingga responden dapat secara bebas memberikan respon. Responden penelitian berjumlah 99 orang dan berasal dari Desa Wonokerto, Desa Boto, Desa Lembu, dan Desa Jlumpang. Analisis data dimulai dengan pengumpulan data numerik, kemudian interpretasi data secara kualitatif berdasarkan skor yang didapat. Hasil penelitian menunjukkan, jenis adaptasi yang dipilih oleh responden adalah adaptasi individual. Selain itu faktor dominasi penduduk yang bekerja di sektor pertanian berbanding lurus dengan preferensi kebutuhan adaptasi penduduk dalam menghadapi kekeringan.
EFFICIENT CHEBYSHEV ECONOMIZATION FOR ELEMENTARY FUNCTIONS
Authors: BEKIR Esmat
Published: July 2023

This paper presents economized power series for trigonometric and hyperbolicfunctions. It determines the smallest range over which a function need to be computedand scales the Chebyshev polynomials accordingly. Thus reduced degree polynomials(and hence reduced computations) can be obtained while maintaining the sameaccuracy as those unscaled higher degree polynomials.
SYNAPTIC TRANSMISSION: A MODEL ON THE FORMATION OF END-PLATE POTENTIAL AND A STUDY ON SIMULATION
Authors: ÖZBEK Levent , TEMUCIN Çağrı , CENGIZ Bülent , ÖZTURK Fikri
Published: July 2023

In this study, the
emergences of postsynaptic action potentials are investigated using simulation
study which is depended on the statistical model of acetylcholine (Ach) quantal
release theory at motor end-plate. It is supposed that the end-plate potentials
(EPP) are sum of miniature end-plate potentials (MEPP) which are released as
quantal and random in number (N). By the hypothesis that N number has a Poisson
and MEPPs have a Gaussian distribution,  EPPs
are obtained by simulating distributions parameters. Our study suggests that
the simulation of the EPPs are  a
convenient tool  in understanding both
physiological process of synaptic transmission 
and pathological process of neuromuscular junction.
A COMPARATIVE STUDY: VOLTAGE MULTIPLIERS FOR RF ENERGY HARVESTING SYSTEM
Authors: SARI Filiz , UZUN Yunus
Published: July 2023

Voltage multipliers are
widely used for energy harvesting processes to convert the received AC signal
to DC signal, also enhanced the low level received signal. In this study,
Villard, Dickson and Greinacher type voltage multipliers are analyzed without
impedance matching and substrate materials to decide the effective voltage
multiplier type depend on the inputs of the harvester. So, load resistance,
input power and input frequencies’ effects are analyzed and compared with each
other. Agilent Advanced Design System (ADS) is used for simulations. HSMS 2852
Schottky diode and capacitors are used for these voltage multipliers. Results
show that, determining load resistance is important for evaluating high
efficiency, e.g. efficiency differences are reached 33% between 2kΩ and 20 kΩ
for Dickson voltage multiplier at 100 MHz input frequency. Furthermore, the
best efficiency is obtained by Greinacher voltage multiplier for low input
frequencies which is lower than 1 GHz but there are no significant differences
are observed for high frequencies. This study shows that load resistance, input
frequency and input power are important parameters for voltage multiplier
selection and Greinacher voltage multiplier is the best choice to obtain
high efficiency for low frequency application of RF harvesting.
QUALITY OF SOFTWARE PROJECTS – A CASE STUDY
Authors: ERCELEBI AYYILDIZ Tülin , KIRAL Alper
Published: July 2023

In software projects, many points that are overlooked such as time constraints and human factors are causing great problems in the future. By measuring the quality of software projects, problems that may arise in important parameters such as maintenance-repair, functionality and reliability can be eliminated. In this study, metrics that can be used for measuring maintainability quality attribute within the scope of ISO 9126 Quality Standard are examined. In order to perform the study, 40 open source object-oriented software was selected and code complexity analysis was performed. Values of metric sets such as Chidamber and Kemerer (CK), Lorenz and Kidd (LK) and McCabe's complex Suite were determined by the Understand Code Analysis tool. It was determined whether the obtained values exceeded the threshold values indicated in the literature. Frequencies of metrics passing threshold values were determined for 40 open source object-oriented software projects, and the consistency among the metrics was evaluated using WEKA Machine Learning Software and EXCEL Data Analysis Tool. When the results were evaluated, it was observed that in addition to CK metrics such as WMC, CBO, and RFC, which measure the maintainability quality attribute, NOC (CK), NIM (LK), and the ratio of comment/code metrics have been observed to yield significant measurement results.
DESIGNING A SECURE BLOCKCHAIN-BASED TRADING PLATFORM FOR INTERNET OF THINGS
Authors: ELBUZ Aydın , OSMANOGLU Murat , TANRIOVER Omer Ozgur
Published: July 2023

Blockchain, a distributed database technology attracts intensive attention recently. It was first described in 1991 by Stuart
Haber and W. Scott Stornetta, in order to prevent tampering for document timestamps. After that, Satoshi Nakamoto
conceptualized this technology with his work, a peer-to-peer electronic cash system named as Bitcoin. Due to its authenticity, user
anonymity and data immutability; this technology has also been applied to different areas ranging from finance, supply-chain
managements to social services. In this paper, we propose a blockchain based application for trading data, collected from IoT
devices. Our application enables the sellers to commercialize their data in exchange of the currency produced by the application.
The application also utilizes smart contracts to establish trust between both sides of the exchange. Furthermore, we discuss the
security and reliability of the system components
ESTIMATING CO2 EMISSIONS BY USING ENERGY INTENSITY DATA OF OECD COUNTRIES
Authors: GUNDUC Semra , ERYIGIT Recep
Published: July 2023

It is discussed that
economic development has an essential effect on the country’s CO2 emission
which plays an important role in global warming. In this research well-known
machine learning algorithm Extreme Learning Machine, ELM, is used to
investigate the relationship between  CO2
emission and energy intensity for countries in OECD. The results indicate a
strong correlation and the method perform well for estimation.
A COMPARISON OF DEEP LEARNING BASED ARCHITECTURE WITH A CONVENTIONAL APPROACH FOR FACE RECOGNITION PROBLEM
Authors: ÜNAL Fatıma Zehra
Published: July 2023

This paper addresses a new approach for face recognition problem based on deep learning strategy. In order to verify the performance of the proposed approach, it is compared with a conventional face recognition method by using various comprehensive datasets.  The conventional approach employs Histogram of Gradient (HOG) algorithm to extract features and utilizes a multi-class Support Vector Machine (SVM) classifier to train and learn the classification. On the other hand, the proposed deep learning based approaches employ a Convolutional Neural Network (CNN) based architecture and also offer both a SVM and Softmax classifiers respectively for the classification phase. Results reveal that the proposed deep learning architecture using Softmax classifier outperform conventional method by a substantial margin. As well as, the deep learning architecture using Softmax classifier also outperform SVM in almost all cases.
PRIVACY-PRESERVING K-NEAREST NEIGHBOUR INTERPOLATION METHOD IN AN OUTSOURCED ENVIRONMENT
Authors: KALIDEEN Muhammad Rifthy , OSMANOGLU Murat , TUGRUL Bulent
Published: July 2023

One of the most emerging computer technologies of this decade is cloud computing that allows data owners to outsource their storage and computing requirements. It enables data owners to avoid the costs of building and maintaining a private storage infrastructure. While outsourcing data to cloud promises significant benefits, it possesses substantial security and privacy concerns, especially when data stored in the cloud is sensitive and confidential, like a business plan. Encrypting the data before outsourcing can ensure privacy. However, it will be very difficult to process the cipher text created by the traditional encryption method. Considering this fact, we propose an efficient protocol that allows a query owner to retrieve the interpolation of the top k records from two different databases that are closest to a query point. Note that the databases are stored in two different cloud service providers in encrypted form. We also show that the proposed protocol ensures the privacy and the security of the data and the query point.
FOCUSING, IMAGING AND FOURIER TRANSFORMING WITH A LARGE NUMERICAL APERTURE, DIELECTRIC FLAT PHOTONIC CRYSTAL LENS IN METAMATERIAL REGIME
Authors: COLAK Evrim , CAKMAK Atilla Ozgur
Published: July 2023

An untraditional Gradient Index Photonic Crystal (GRIN PC) is employed within the long wavelength regime to exhibit focusing, imaging and Fourier Transforming. A very large numerical aperture is aimed by breaking the paraxial wave approximation and the slowly changing refractive index assumption. This untraditional GRIN PC is shown to exhibit very similar lensing characteristics as its analytically solvable counterparts demonstrate. The results suggest that Fourier Transforming together with Fractional Fourier Transforms can be obtained from the present design. The performance of the GRIN PC lens is very much dependent on the excitation source as it is expected from GRIN optics and adiffractional propagating beams over large distances can be obtained.
OPERATION TESTS of the 260 MHz 1500 W SOLID STATE RF AMPLIFIER at TARLA FACILITY
Authors: KARSLI Özlem , COLAK Evrim
Published: July 2023

Turkish Accelerator and Radiation Laboratory (TARLA) will be the first accelerator-based user facility in Turkey. The facility is under construction at the Institute of Accelerator Technologies of Ankara University. Based on the state-of-art superconducting technology, TARLA accelerator offers a multi-experimental facility providing a variety of accelerator-based radiation sources for users coming from various fields like chemistry, physics, biology, material sciences, medicine and nanotechnology. TARLA consists of two acceleration lines: the first one is the injector that provides high current continuous wave (CW) electron beam at 250 keV energy, and the second one is the main accelerator that comprises of two superconducting (SC) cryomodules separated by a bunch compressor in order to accelerate the electron beam up to 40 MeV energy. Two normal conducting accelerators, so called subharmonic (SHB) and fundamental (FB) buncher cavities whose operation frequencies are 260 and 1300 MHz, respectively, are used to compress the electron bunches from ~600 ps to ~10 ps. SHB cavity is powered by a 1500 W Radio-frequency (RF) power amplifier. Currently, the electron gun training, and superconducting modules acceptance tests, personal safety system, and helium cryogenic system commissioning tests are performed simultaneously. In this study, we present the operation tests of the 1500 W RF amplifier in the scope of the commissioning tests of injector line which showed phase drift coefficents of ~0.5 deg/Co and ~0.67 deg/Co in repeated tests. Moreover, the importance of constancy of the water pressure in the water-cooling line for phase constancy of the delivered power has become evident as a result of current obervations.
THE DESIGN OF STANDALONE PV SYSTEM USING P&O ALGORITHM FOR MAXIMUM POWER POINT TRACKING
Authors: ÖZEL Kenan , KARAARSLAN Ahmet
Published: July 2023

This paper presents the simulation of output power control of photovoltaic panel using Maximum Power Point Tracking (MPPT) controller of boost converter. Due to the stochastic behavior of temperature and irradiation condition, integrating a MPPT algorithm to DC-DC converter is important for extracting the maximum power from photovoltaic system. The Perturb and Observe (P&O) algorithm has been preferred due to its lower complexity and easy implementation. The main aim of this study is to track the maximum operation point of photovoltaic system and to control the output power with respect to the changing irradiation and temperature. The simulation results demonstrate that MPPT controller prevents the power deviation and provide to extract maximum possible power from solar array.
INVESTIGATING DOUBLY CHARGED LEPTONS AT FUTURE ENERGY FRONTIER MUON-PROTON COLLIDERS
Authors: OZANSOY Aysuhan
Published: July 2023

We study the doubly charged
leptons considered in extended isospin models at muon-proton colliders. We
respect the lepton flavor conservation and take into consideration the single
production of the doubly charged leptons related to second generation. We give
the effective lagrangian describing the doubly charged lepton gauge
interactions. We calculate the signal and corresponding background cross
sections and analyze the kinematical distributions to obtain the suitable cuts
for the discovery. We choose the W-boson
hadronic decay channel to get the accessible mass limits and couplings of
doubly charged leptons for various muon-proton colliders.
ROBUST REFRACTIVE INDEX FIBER SENSOR BASED ON TWO UP-TAPERS PLACED IN DOWN-TAPER
Authors: NAVRUZ İsa , BİLSEL Mustafa
Published: July 2023

In this study, a
novel tapered optical fiber sensor based on a Mach–Zehnder interferometer (MZI)
for refractive index measurement is proposed. Our sensor is constructed with
two up-tapers symmetrically placed in a down-taper single mode fiber. Although
its waist diameter is as thick as 55 μm, the sensor can measure the refractive
index. Simulation results demonstrate RI sensitivities of -94 nm/RIU and -125
nm/RIU at the lower and higher wavelength of the spectrum. The sensor is
extremely robust, it can be easily manufactured and it can be used not only for
RI but also for simultaneous strain and temperature measurements.
LEARNING DENSE CONTEXTUAL FEATURES FOR SEMANTIC SEGMENTATION
Authors: YALİM KELES Hacer , LİM Long Ang
Published: July 2023

Semantic segmentation, which is one of the key problems in computer vision, has been applied in various application domains such as autonomous driving, robot navigation, or medical imagery, to name a few. Recently, deep learning, especially deep neural networks, have shown significant performance improvement over conventional semantic segmentation methods. In this paper, we present a novel encoder-decoder type deep neural network-based method, namely XSeNet, that can be trained end-to-end in a supervised manner. We adapt ResNet-50 layers as the encoder and design a cascaded decoder that composes of the stack of the X-Modules, which enables the network to learning dense contextual information and having wider field-of-view. We evaluate our method using CamVid dataset, and experimental results reveal that our method can segment most part of the scene accurately and even outperforms previous state-of-the art methods.