bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Coorg mandarin (Citrus reticulata) clones for yield and quality
Authors: TRIPATHI P C , KARUNAKARAN G , SAKTHIVEL T , RAVISHANKAR H , SANKAR V , KUMAR R SENTHIL
Published: July 2023

Coorg mandarin (Citrus reticulata Blanco) is acclaimed for its exquisite taste, quality, distinct flavour and keeping quality. It is predominantly grown, as an intercrop in the coffee-based cropping system in Kodagu region of Karnataka since more than a century. The area of Coorg mandarin was drastically reduced during last two decades due to Phytophthora, Citrus Tristeza Virus (CTV) and Citrus Greening Disease (CGD). An extensive field survey was undertaken in different Coorg mandarin growing regions and 20 high yielding diseases - free superior clones were identified. These clones were planted for field evaluation in randomized block design (RBD) during September 2006 at CHES, Chettalli. The growth observations revealed that the average plant height was maximum in Clone -13 (2.72 m) for 9 years followed by Clone - 7 (2.55 m) and Clone -11 (2.55 m). The rootstock and union ratio was between 0.98 to 1.02 while rootstock scion ratio ranged between 0.87 and 0.91. This indicates that there is no incompatibility with rootstock in all selected clones. The maximum rootstock girth (22.77 cm) and scion girth (20.02 cm) was recorded in Clone -7. The tree volume ranged from 3.40 m3 in Clone-19 to 5.17 m3 in Clone -4. The Clone - 4, Clone-13, Clone-7, Clone-10 were found vigorous while Clone-19, Clone-18, Clone-6 were found least vigorous. The highest average yield was recorded in Clone –8 (14.82 kg/plant) while lowest yield was recorded in Clone -18 ( 8.5 kg/plant). The average fruit weight ranged from 96.78 g (Clone-14) to 130.84g (Clone-8). The number of seeds per fruit was lowest in Clone –3 (11.1). TSS was the highest (9.54oB) in Clone -17 and Clone – 8 (9.13 oB). The pulp per cent was highest in Clone -15 (75.3 %). The fruits of Clone- 1 recorded the highest ascorbic acid content of 38.3 mg/100 ml of juice while Clone- 13 registered the minimum (25.69 mg/100 ml). The results revealed Clone-8 and Clone-20 were found better for yield and some of the fruit quality characters. These can be utilized for commercial cultivation while other clones which are superior in one or other traits may be utilized in breeding programmes.
Effect of seedling age and plant hormones on growth and bulb yield of onion (Allium cepa)
Authors: CHOUDHARY DESH RAJ , KUMAR SATESH , SAMNOTRA R K
Published: July 2023

The response of three seedling age (6, 8 and 10 week old seedling) of onion (Allium cepa L.) cultivar N 53 was studied against different plant hormonal treatments, viz. Cycocel (500 and 1000 ppm), Ethephon (2 000 and 2 500 ppm) and Paclobutrazol (1 000 and 2 000 ppm) along with control in factorial RBD with three replication during rabi season of 2014-15. Three consecutive foliar sprays of each plant hormone was done at 30, 60 and 90 days after transplanting (DAS). The results showed that 10 week old seedlings out performed other aged seedlings with highest vegetative characters like plant height at 70 and 100 DAT (42.64 and 63.46 cm), number of leaves/plant at 70 and 100 DAT (5.45 and 9.34), leaf length at harvest (62.34 cm) and plant establishment (86.95%). Data with respect to yield attributes clearly pointed out that 8 week old seedlings performed better and showed statistically highest bulb size (25.34 cm2), bulb weight (94.44g) and marketable yield (205.40q/ha). All plant hormones significantly reduce vegetative growth as compared to control. Paclobutrazol 2 000ppm was found statistically superior in increasing bulb size (25.11 cm2), bulb weight (80.73 g) and marketable yield (190.38 q/ha) as compared to other treatments. Interaction between transplanting of 8 week old seedlings and spray of Paclobutrazol 2 000 ppm produced maximum bulb size (32.13 cm2), bulb weight (110.93 g) and marketable yield (279.50 q/ha). The maximum benefit: cost ratio (4.4:1) was obtained by transplanting of 8 week old seedlings and sprayed with Paclobutrazol 2 000 ppm.
Effect of different types of mulching on biochemical parameters of tomato (Solanum lycopersicum)
Authors: PINDER ROHIT , RANA RENU
Published: July 2023

Different mulching treatments consisting of two inorganic (black polythene, white polythene) and four organic mulches (FYM, rice straw, dry leaves, sugarcane trash) along with control (without mulching) were used to study their effect of biochemical parameters in two tomato (Solanum lycopersicum L.) varieties (Cherry tomato and Marglobe). The experiment was conducted at Research Area, Department of Horticulture, DCAST, Selaqui, Dehradun (Uttarakhand) during 2013-2014. Experiment was laid out in factorial randomized block design with seven treatment combinations and each treatment was replicated thrice. It was observed that among all the treatments black polythene mulch showed significantly higher TSS (6.78 0Brix and 6.64 0Brix) and lycopene content (0.39 mg/kg and 0.38 mg/kg) in Cherry tomato and Marglobe varieties. The pH of immature (4.43, 4.57) and mature fruits (4.23, 4.23) was found higher with sugarcane trash mulch in both the varieties followed by other mulches. Among all the treatments, black polythene mulch was found to be the best for tomato cultivation.
Xây dựng hệ giá trị của đội ngũ trí thức trong giai đoạn hiện nay
Authors: Đỗ Như Hiến , Nguyễn Thị Mái , Nguyễn Văn Thuyên
Published: July 2023

Chiến lược xây dựng nền văn hóa Việt Nam tiên tiến, đậm đà bản sắc dân tộc đòihỏi phải có sự tham gia của tất cả các chủ thể, các tầng lớp trong xã hội nhưng trong đó độingũ trí thức có vai trò quan trọng trong công cuộc xây dựng và phát triển đất nước. Hệ giátrị con người và hệ giá trị Việt Nam là một trong những nội dung cốt lõi nhất của xây dựngphát triển con người, phát triển nguồn nhân lực trong giai đoạn hiện nay. Các hệ giá trị đóđều trực tiếp hoặc gián tiếp tạo ra các sản phẩm có giá trị và có thể tham gia vào chuỗi giátrị toàn cầu. Để phát huy hơn nữa sức mạnh và tiềm lực của đội ngũ trí thức, xây dựng mộthệ giá trị là tiêu chuẩn và động lực để trí thức phấn đấu, hoàn thiện năng lực, phẩm chấtđáp ứng nhu cầu hội nhập và phát triển. Theo chúng tôi, những phẩm chất quan trọng vàcốt lõi mà người trí thức cần có là sáng tạo, trung thực, độc lập trong hoạt động thực tiễn.
Giải pháp hoàn thiện chính sách nhằm nâng cao thu nhập đối với hộ nghèo tại huyện Ngọc Hiển, tỉnh Cà Mau
Authors: Lê Văn Khoa , Nguyễn Quyết Thắng
Published: July 2023

Nghiên cứu này được thực hiện nhằm đánh giá thực trạng nghèo và phân tích tác động của các chính sách nhà nước đến thu nhập của hộ nghèo ở huyện Ngọc Hiển từ đó, đề ra một số giải pháp nhằm nâng cao thu nhập đối với hộ nghèo tại huyện Ngọc Hiển. Sử dụng bộ số liệu thứ cấp về kết quả thực hiện các chính sách giảm nghèo các năm 2019, 2020 và 2021 trên địa bàn huyện Ngọc Hiển, tỉnh Cà Mau; phương hướng, nhiệm vụ kế hoạch năm 2022. Bên cạnh đó, còn sử dụng số liệu sơ cấp được thu thập bằng cách sử dụng dàn bải được soạn sẵn để thu thập ý kiến của 75 hộ nghèo ở các xã thuộc địa vàn nghiên cứu là 05 xã gồm: Tân Ân, Tân Ân Tây, Đất Mũi, Tam Giang Tây, Viên An. Phương pháp phân tích số liệu được sử dụng trong nghiên cứu này là phương pháp so sánh tương đối, tuyệt đối; thống kê mô tả. Tác giả đề xuất hàm ý chính sách nhằm nâng cao thu nhập đối với hộ nghèo tại huyện Ngọc Hiển, tỉnh Cà Mau gồm: (i) Triển khai thực hiện đầy đủ và kịp thời các chính sách; (ii) Nhân rộng các mô hình giảm nghèo; (iii) Nâng cao hiệu quả sử dụng vốn của hộ nghèo; (iv) Công tác giải quyết việc làm cần đáp ứng lĩnh vực xã hội có nhu cầu.
ANALYSIS OF DEMAND FORECASTING FOR TEMPEH PRODUCTS AT INDONESIAN TEMPEH HOUSES USING THE HOLT-WINTERS ADDITIVE METHOD APPROACH
Authors: Nurdini Arief , Lazuardy Ardhy
Published: July 2023

Rumah Tempe Indonesia is an MSME engaged in processing soybeans into tempeh products. The production system used is made to stockThis production system can cause problems, including the amount of production that does not match consumer needs, causing a shortage or excess of products which are very inefficient for the company's business continuity. For this reason, a study was carried out to determine the forecast for the demand for GMO Tempe at Indonesian Tempe Houses for the next 12 periods using the Holt-winters method and to determine the accuracy of the forecast made. The method used in this research is the Holt-winter method with the help of Ms. Excel Where. The final result of the research using Holt-winters has a level of forecasting accuracy90.1515344%, which means it is very good at predicting the demand for tempe in the future. Forecasting results in periods 37 to 48 respectively are 13372PCS, 12367PCS, 14196PCS, 12848PCS, 16655PCS, 15965PCS, 18032PCS, 15107PCS, 15132PCS, 17969PCS, 14267PCS, 21498PCS.
PERSEPSI REMAJA TENTANG PROBLEMATIKA PERNIKAHAN DALAM SERIS MENDUA
Authors: Kurnia Beta , Octaviani Vethy , Sari Sapta
Published: July 2023

Masa remaja adalah masa penggalian potensi diri untuk membentuk kepribadian yang mantap, remaja nantinya akan mengalami pernikahan. Saat ini pernikahan dini dan perselingkuhan merupakan salah satu faktor penyebab perceraian. Dengan banyaknya kasus perceraian karena perselingkuhan yang terjadi berdasarkan kisah nyata, membuat para sineas mengangkat kisah ini menjadi suatu karya melalui sebuah media dengan tujuan agar dapat menyampaikan pesan moral dari kisah perselingkuhan kepada masyarakat, salah satu series yang diangkat yaitu Series Mendua. Series Mendua menceritakan adanya problematika pernikahan. Dalam penelitian ini peneliti memilih sudut pandang remaja sebagai subyek penelitian sehingga berdasarkan latar belakang tersebut peneliti mengangkat judul “Persepsi Remaja tentang Problematika Pernikahan dalam Series Mendua”. Tujuan penelitian ini, untuk mengetahui bagaimana persepsi remaja tentang problematika pernikahan dalam Series Mendua. Penelitian ini menggunakan metode deskriptif kualitatif, dan dianalisis berdasarkan teori Jarum Hipodermik. Hasil penelitian menunjukan bahwa persepsi remaja tentang problematika pernikahan dalam Series Mendua ini merupakan suatu hal yang positif yaitu sebuah series yang diterima oleh masyarakat, memberikan pelajaran dalam menjalankan rumah tangga, dengan peran pemeran yang sangat profesional. Rata-rata informan menggunakan media handphone, menonton aplikasi telegram. Pesan yang disampaikan Series Mendua dalam menjalankan rumah tangga jangan mudah mendengarkan kata orang lain, buktikan dengan diri sendiri jika ada permasalahan dan langsung diselesaikan. Persepsi tentang Series Mendua bahwa dalam pernikahan tidak hanya harmonis tetapi juga memiliki problematika pernikahan seperti perselingkuhan, pertengkaran, KDRT, kebohongan, kebencian dan perceraian.
Strategi Pemasaran dalam Upaya Meningkatkan Penjualan di Cafe Bucu Sanur
Authors: Partha Cokorda Istri Praba Cika , Aryadina Putu Dinda Mahadewi , Yasa Ni Nyoman Kerti
Published: July 2023

Bucu Sanur adalah cafe yang terletak di Jalan Danau Buyan No.49, Sanur, Denpasar Selatan, Kota Denpasar, Bali. Dalam menjalankan usahanya Bucu Sanur dihadapkan pada masalah kurangnya strategi pemasaran yang tepat sehingga menyebabkan kurangnya brand awareness yang dapat memengaruhi keputusan pembelian konsumen. Penelitian ini bertujuan untuk mengetahui strategi pemasaran yang dapat dilakukan Bucu Sanur untuk menghadapi ketatnya persaingan di Sanur, Bali. Penelitian ini menggunakan metode deskriptif kualitatif untuk mengumpulkan dan menganalisis data. Data yang digunakan dalam penelitian ini mencakup data primer dan data sekunder. Teknik pengumpulan data melibatkan observasi dan wawancara. Untuk menganalisis data, peneliti menggunakan analisis SWOT (Strength, Weakness, Opportunity, And Threat). Hasil penelitian menunjukkan bahwa analisis matriks SWOT dan diagram Cartesius SWOT menempatkan Bucu Sanur pada kuadran I, yang menunjukkan kekuatan yang berorientasi pada pertumbuhan (Growth Oriented Strength).
Evaluation Of Medicine Management at the UPTD Pharmacy Warehouse Manembo-Nembo Hospital Type C Bitung
Authors: Nelwan Olga Enggelina , Bolang Alexander Sam Leonard , Danes Vennetia Ryckerens
Published: July 2023

This study was conducted to determine how to evaluate drug management in the pharmaceutical warehouse of the UPTD Manembo-Nembo Hospital type C Bitung. This research uses qualitative research methods by conducting in-depth interviews, document review and observation. This research was conducted at the Pharmacy Warehouse of UPTD Manembo-nembo Hospital Type C Bitung which is located at Jalan SH Sarundajang, Manembo-nembo Tengah Village, Matuari District, Bitung City, North Sulawesi from April to June 2023. The informants of this research are those who have the authority to manage drugs in the Pharmacy Warehouse of the UPTD Manembo-nembo Hospital Type C Bitung. Such as the Head of the Pharmacy Installation, Head of the Hospital Pharmacy Warehouse, Hospital Director, Medical Support and Pharmaceutical Technical Personnel. The results of the study found that Drug Planning at the UPTD Manembo-nembo Hospital Type C Bitung has followed the Guidelines for Planning Drug Needs Regulation of the Minister of Health of the Republic of Indonesia Number 72 of 2016 concerning Pharmaceutical Service Standards in Hospitals, Drug storage in the Pharmaceutical Warehouse UPTD Manembonembo Hospital Type C Bitung is in accordance with using 21 drug storage parameters used only 2 parameters that are not yet in accordance, namely that there are several boxes of drugs placed on the floor without using pallets on the floor and some drugs have not been placed on the shelves of the medicine cabinet, and Monitoring and evaluation is well underway.
Kiskunhalas környéki szikes tavak vízgazdálkodási problémái, azok okai, lehetséges megoldások a Sós–tó vízutánpótlására
Authors: Baics Tamás , Centeri Csaba
Published: July 2023

Kiskunhalas környéke, ahogyan a Homokhátság többi része is, folyamatosan szárad. Ennek egyik következményeként veszélybe kerültek különböző élőhelyek, főként a sekély szikes tavak. Vizsgálataink során több csapadékmennyiség mérő és talajvízszint-észlelő kút adatsorát elemeztük, ábrán szemléltettük, hogy milyen mértékű ezek csökkenése. Vizsgálatunk tájökológiai szemlélet szerint készült, nem teljes vízmérlegre törekvő hidrológiai vizsgálat. A Homokhátság szárazodása hidrológiai kutatások reflektorfényében van már hosszú ideje. Mi egy kiemelt területen vizsgáltuk, hogy miután a homokhátsági szikes tavak döntő többségénél a vízutánpótlás a talajvízből és csapadékból történik, milyen mértékben hatnak ki azokra ezen mennyiségek csökkenése. Végül a kiskunhalasi Sós-tónál elemezzük a lehetséges vízutánpótlási lehetőségeket.
Nemesnádudvar község hulladéklerakó rekultivációjával kapcsolatos természetvédelmi kérdések
Authors: Faggyas Szabolcs
Published: July 2023

Nemesnádudvar község hulladéklerakóját 2010-ben rekultiválták. A kivitelezési munkálatok megtervezését nagyban befolyásolta a fokozottan védett pannon endemizmus, a tartós szegfű (Dianthus diutinus) tízezer töves állományának 2009-es felfedezése. Cikkem a rekultivációs tervezésnek és kivitelezésnek a növény felfedezése miatti természetvédelmi intézkedéseit mutatja be.
Változástérképek használata tíz év alatt bekövetkezett élőhelypusztulási tendenciák kimutatására a Kiskunsági-homokhátság területén
Authors: Biró Marianna
Published: July 2023

A tájváltozás nyomon követésének és az élőhely-degradálódás dokumentálásának fontos, eddig kevésbé használt eszközei lehetnek az 1990-es évek vége óta készített élőhely-térképezések megismétlései (NBmR, DT-Map). A változástérképekből számszerűsíthető az élőhelyek pusztulása és átalakulása, valamint előzetes becsléseket tehetünk jövőbeli veszélyeztetettségük mértékéről is. Kellően nagy kiterjedésű területek újratérképezése alapjául szolgálhat a tájváltozás későbbi modellezéses vizsgálatainak is. Különösen fontos ez az inváziós fajok által erősen veszélyeztetett régiókban, illetve az olyan gyorsan átalakuló, sérülékeny tájakban, mint például a talajvízszint-süllyedéssel sújtott Kiskunsági-homokhátság. A tájátalakulás dokumentálása mellett célunk volt az is, hogy megvizsgáljuk a változástérképek készítésének általános módszertani lehetőségeit és korlátait, valamint hogy a gyakorlatban is kipróbáljuk, hogyan működik ez nagy területek újratérképezése esetén.A Duna-Tisza közén 1998–1999-ben végzett élőhely-térképezés óta bekövetkezett legfontosabb átalakulásokat mintegy 8800 ha kiterjedésű terület újratérképezésével számszerűsítettük. Az 1998 és 2008 között eltelt 10 évben a Kiskunsági-homokhátságon megvizsgált mintaterületekben a természetközeli élőhelyek 3,26%-a pusztult el, mely évi 0,335%-os csökkenést jelent. Az 1998 utáni időszakban az azt megelőző évtized élőhelypusztulási tendenciája folytatódott, intenzitását tekintve azonban az évi 1% körüli értékről mintegy egyharmadára csökkent. A gyepek degradálódása és átalakulása más élőhelytípussá viszont sokkal nagyobb mértékű, és így nagyobb veszélyeztetettséget is jelent napjainkban. A legveszélyeztetettebb élőhelyeknek a mocsárréteket, a lápréteket és a homoki sztyeppréteket tartjuk. Az agrárterületek tájidegen ültetvényekké való átalakítása is jelentős, hátsági szinten elérheti, sőt meg is haladhatja a 20 000 hektárt. Ez utóbbi folyamat jelentős hatást gyakorolhat a jövőben a régió táji és természeti értékeire is, mivel leginkább az aprón mozaikos, kisparcellás, tanyás területeket érinti. A vizsgált 10 éves időszakban mezőgazdasági területekre telepített ültetvényeknek mintegy 92%-a tartalmazza a hazai flórára idegen, inváziós fajnak számító akácot.
Using spatial metrics for assessment of the landscape structure changes of the Beša dry polder
Authors: Mojses Matej , Boltižiar Martin
Published: July 2023

Anthropogenic impacts imposed in study area of the Beša dry polder from 18th century have considerably stated the landscape. We can observe rapid landscape structure changes by progress of urbanization and agriculture in the researched area. Aim of the paper is mapping and analysis of the landscape structure changes in years 1770, 1827, 1949, 1988, 2003, 2008 by GIS. By comparing groups of the landscape elements, individual horizons were significantly different. Significant changes were observed in the group of Forest and non-forest areas and Grassland areas permanent group whose share fluctuates significantly. Drainage interventions after 1827 caused decline in the aquatic ecosystems to about 10% of their original size. Representation of other landscape elements reflects the natural evolution of society – the expansion of built areas and road networks. We used mapping results of the analysis for subsequent landscape assessment by methods of landscapeecological indexes that describes the dynamics and quantifying landscape structure. The results showed that, overall, the number of patches, decreasing their average size, has increased patch density as well as the total length of the circuit patches, mainly as a result of vegetation succession after 1989.
Landscape preference study of agricultural landscapes in Germany
Authors: Gruehn Dietwald , Roth Michael
Published: July 2023

This paper reports the results of a landscape preference study using photographs of agricultural landscapes from Germany as stimuli. At present, agricultural landscapes are subject to innovations in agricultural management as well as climate change. Hence, large-scale changes of landscapes with regard to their structure, appearance or diversity are likely in the future. A survey was carried out among inhabitants of different parts of Germany, with questions regarding demographic factors (e.g. sex, age, school and professional qualification, importance of nature and environment, frequency of outdoor trips) as well as different scenic qualities such as variety, uniqueness and beauty of landscape. The study explores various factors to account for variability in preference judgements for particular agricultural landscape scenes, including mainly different types of meadows, pastures and arable land. Variance is examined and discussed in relation to the level of preference/ scenic quality, in relation to possible group differences, and in relation to phytosociological typology. Finally, potential topics for further research are discussed.
A Community Based Cross Sectional Study of Healthcare Workers on Non-Governmental Organizations’ Response Towards the Covid-19 Vaccine in Klang Valley
Authors: Periasamy Padmavathy , Abdul Rahman Marini
Published: July 2023

The Covid-19 infected countries had executed several measures but could not exterminate the infection. Finally, vaccines became the solution but still there were lack of positive knowledge towards the vaccines. Therefore, the importance of this study among the healthcare workers was to raise awareness, knowledge, and perception on vaccine among public. It was conducted among 294 participants from healthcare workers employed by Non-governmental Organizations in Klang Valley via questionnaires. Average of 93.2% of participants willing to get vaccinated. In terms of socio-demographic, significant difference was only found on age, race, educational level, and working zone. The average prevalence of knowledge and awareness on getting vaccinated was higher among those encountered Covid-19 patients (52.9%) compared to those did not (45.9%). The majority participants had positive perception on vaccine and only numerous participants had concern towards the safety, efficacy, and side effects of vaccine. Overall, findings showed the healthcare workers have better knowledge, awareness, and perception towards Covid-19 vaccine.
Tectonic, eustatic and climate controls on facies architecture during the transition to the Neoproterozoic icehouse in the Adelaide Superbasin, Australia
Authors: Virgo Georgina M. , Collins Alan S. , Blades Morgan L. , Amos Kathryn J.
Published: July 2023

The Tonian to Cryogenian (ca. 1000–635 Ma) marks a crucial turning point in Earth’s history, where tectonic reorganisation and fluctuating oceanic and atmospheric geochemistry plunged the globe into icehouse conditions. This was followed by a postglacial warming period that delivered large volumes of nutrients to the oceans and stimulated eukaryotic evolution. The Adelaide Superbasin in South Australia hosts a thick repository of Neoproterozoic and lower Cambrian sedimentary successions that preserve the depositional conditions during this unique time. In this study, detailed sedimentological data was collected from over 8,350 m of measured section at seven locations across the northern Flinders Ranges. Tonian deposits reveal a carbonate platform setting, where deposition was controlled by basin geometry and proximity to uplifted source areas. In the early Cryogenian, sedimentary successions were affected by the Sturtian glaciation, characterised by two glacial advance-retreat phases that coincide with climatically driven regression. The end of the Sturtian glaciation was marked by basin subsidence and widespread transgression into a more distal subaqueous environment. Despite the lithostratigraphic and sequence stratigraphic similarity between Tonian–Cryogenian successions globally, their correlation remains contentious. The influence of local tectonic regimes during the Tonian created a potential oceanic restriction between developing basins, which challenges the chemostratigraphic correlation between these deposits. Further, limited geochronological ages and opposing interpretations of glacial cyclicity puts into question the timing and extent of the Sturtian glaciation. Conversely, the post glacial transgression appears to be the most globally consistent as it results from climatically controlled sea level rise that was driven by melting ice sheets.
ICP: Volmume 18, n° 1 & 2, 2017 - Full Issue
Authors: Journal system
Published: July 2023

Contents

Editors note/Le mot des rédacteurs-en-chef

A first cut at understanding young people's attitudes towards politics in Kenya

Fiona W. Ngarachu .....................................1

Contested ldentity: The Ahmadiyya Community of Bangladesh

Ainoon Naher ............................................16

Responsibility to Protect from 'inappropriate action' to 'appropriate 36 inaction': A reflection on the Rohingya crisis

M Mizanur Rahman ...............................................36

Rohingya Refugee Education, Social Relations and Governmentality in Bangladesh

lshrat Z. Sultana .......................................................56

Cultural Policy and the Heritagization in Senegal: From lnstitutional Prescriptions to the Re-Evaluation of Values

Adama DJIGO ..............................................................77
Contested ldentity: The Ahmadiyya Community of Bangladesh
Authors: Ainoon Naher
Published: July 2023

abstract
Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance
Authors: Murniati Sitti , Diana Fina , Herlina Herlina , Novita Lola , Izzah Dzurriyyatil
Published: July 2023

This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding the Internet Moderating the Effect of E-Filling on Taxpayer Compliance. This research is a quantitative study that uses primary data from questionnaires to collect data. This study's population is Individual Taxpayers registered as E-Filling Taxpayers at KPP South Makassar, with as many as 29,372 taxpayers. The sampling technique used in this study was random sampling. The number of samples used was as many as 100 respondents obtained from the results of the sloven formula. The data in this study will be tested with several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test) classical assumption test consisting of (normality test, heteroskedasticity test, multicollinearity test) and testing of all hypotheses through Moderated Regression Analysis (MRA) analysis, partial test (t test) and determination coefficient test with the help of SPSS software version 25. The results of this study show that E-Filling has a positive and significant effect on Taxpayer Compliance, and Internet Understanding can moderate the influence of E-Filling on Taxpayer Compliance.
Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention
Authors: Norhamida Hana , Tantri Sakina , Suryani Pesi
Published: July 2023

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.
Shifting From SWOT to SWOC: A Combination of Strategic Planning Theory and Financial Strategy Approaches for Organizational Sustainability Performance
Authors: Indrasari Meithiana
Published: July 2023

Plan strategies to manage the organization, ideally using strategic steps in an integrative and holistic approach. Conditions that force the entire organization/company to be able to adapt to influences both from within and from outside, create their patterns in planning strategies to ensure the sustainability of the business process of the organization/company. In this discussion provides an integrated form of strategic planning using the approach of issue management, strategy management and talent management. The issue as an initial trigger for the upheaval is the basis of how the strategy steps are determined. Furthermore, the strategic management approach by changing the old paradigm of threats into challenges (shiftng from SWOT to SWOC) is the first step towards sustainability for the organization/company. In the last part, using the talent management approach to bring new talents to face the new normal era.
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance
Authors: Akal Andi Tenri Uleng , Gaffar Samsu , R Masmarulan , Basir Muhammad , Mashuddin Nurwahidah
Published: July 2023

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
Qualitative Study on the Effect of External Factors on Financial Literacy and Business Orientation Strategy Capability of SME Entrepreneurs in Indonesia
Authors: Cholid Mawardi Moh. , Kodir Djaelani Abd.
Published: July 2023

First, this study focuses on SME entrepreneurs in Indonesia: This study will focus more on SME entrepreneurs in Indonesia, which is a group of entrepreneurs who have different challenges and needs from large-scale entrepreneurs. This allows the research to go deeper in analyzing the problems faced by SME entrepreneurs and provide more specific solutions. Second, the Combination of Financial Literacy and Business Orientation Strategy Ability: This study combines two variables, namely Financial Literacy and Business Orientation Strategy Ability, where the two variables are interrelated and affect business performance. In previous research, these variables were often studied separately. Third, focus on external factors: In addition to paying attention to internal factors such as management and leadership skills, this study also pays attention to external factors such as the role of the government and the support of SME entrepreneur associations in improving the Financial Literacy and Business Orientation Strategy Capability of SME entrepreneurs in Indonesia. Fourth, Qualitative approach: This study uses a qualitative approach that allows researchers to more deeply understand the experiences and perceptions of SME entrepreneurs related to Financial Literacy and Business Orientation Strategy Capability. In addition, by using a qualitative approach, researchers can explore various aspects that have not been revealed in previous studies. By focusing on SME entrepreneurs in Indonesia and combining Financial Literacy and Business Orientation Strategy Capability, as well as considering external factors and using a qualitative approach, this research can make a significant contribution in improving understanding and effective solutions to the problems faced by SME entrepreneurs in Indonesia.
Application of Tax Accounting: The role of Earnings Quality moderates Firm Value which is affected by Tax Avoidance, Financial Leverage and Executive Bonus
Authors: Bandiyono Agus , Nurseto Ian
Published: July 2023

The purpose of this study is to analyze tax avoidance, financial leverage, and executive bonus to firm value with earnings quality as a moderating variable. This study uses panel data (pooled data) with the population used including all companies listed on the Indonesia Stock Exchange in the period 2014 to 2017 selected by purposive sampling which is part of the non-probability sampling method. The selected criteria include companies conducting initial public offerings (IPOs) after January 1, 2010, by eliminating the population of companies which are the financial, banking and property sectors, real estate, building construction, aviation, shipping, oil and gas, and mining, companies that have profit before tax (pre-tax income) is negative, and companies that do not have complete data, namely financial statement data and annual reports for the 2014–2017 period. From the results of this study, it was found that Tax avoidance harms firm value, Financial leverage has a positive effect on firm value, Executive bonus has a positive effect on firm value, Earnings quality does not affect firm value, and Earnings quality strengthens the negative effect of tax avoidance on firm value, Earnings quality does not moderate the effect of financial leverage on firm value, earnings quality does not moderate the effect of executive bonus on firm value.
Pengaruh Motivasi, Kompetensi dan Lingkungan Kerja Terhadap Kinerja Pegawai
Authors: Azmi Nurul , Serang Serlin
Published: July 2023

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, kompetensi dan lingkungan kerja terhadap kinerja pegawai.Jenis penelitian ini termasuk penelitian kuantitatif, pengumpulan dilakukan dengan menyebar kuesioner kepada pegawai kelurahan di Kecamatan Lalabata Kabupaten Soppeng. Jumlah sampel dari penelitian ini adalah 63 orang pegawai. Data dianalisis dengan menggunakan metode regresi berganda dengan bantuan SPSS. Hasil penelitian ini menemukan variabel motivasi, kompetensi dan lingkungan kerja memiliki pengaruh yang positif dan signifikan secara simultan terhadap kinerja pegawai kelurahan di Kecamatan Lalabata Kabupaten Soppeng. Secara parsial ditemukan bahwa faktor kompetensi yang memiliki pengaruh signifikan yang paling dominan terhadap kinerja pegawai kelurahan di Kecamatan Lalabata Kabupaten Soppeng.
Pelaksanaan Strategi Promosi pada Yamaha Yefta 3 Motor Cabang Jati Asih Bekasi
Authors: Rahman Arif , Ariandi Fajri , Octaviani Nur
Published: July 2023

Strategi promosi merupakan bauran pemasaran yang terakhir, dalam menghadapi persaingan perusahaan memerlukan strategi promosi yang tepat dan efektif. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan strategi promosi pada Yamaha Yefta 3 Motor cabang Jati Asih Bekasi. Metode penelitian yang digunakan adalah deskriptif kualitatif, sedangkan metode pengumpulan data dengan menggunakan metode observasi, wawancara, dan dokumentasi. Dari hasil penelitian telah dilakukan bahwa prosedur dan pelaksanaan strategi promosi dilakukan dalam periode 3 bulan sekali, diantaranya periklanan, sales promotion, dan personal selling. Adapun pihak yang berhubungan dengan ketentuan strategi promosi adalah Direktur, Marketing, Supervisior, dan Keuangan. Efektivitas dan evaluasi, efektivitas diukur dari besarnya realisasi penjualan dan planning penjualan.
Pengaruh PAD dan Dana Perimbangan Terhadap Belanja Modal dan Kesejahteraan Masyarakat di Kota Makassar Provinsi Sulawesi Selatan
Authors: Harmayanti Harmayanti , Semailla Baharuddin , Rahman Zainuddin , Manulusi Muhammad Ridwan
Published: July 2023

Penelitian ini di lakukan bertujuan untuk : Mengetahui Pengaruh PAD Terhadap Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh Dana Perimbangan Terhadap Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh PAD Terhadap Kesejahteraan Masyarak Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh Dana Perimbangan Terhadap Kesejahteraan Masyarakat Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh Belanja Modal Terhadap Kesejahteraan Masyarakat Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh PAD Terhadap Kesejahteraan Masyarakat Melalui Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. Mengetahui Pengaruh Dana Perimbangan Terhadap Kesejahteraan Masyarakat Melalui Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. Penelitian ini menggunakan data sekunder melalui data BPS dengan 10 periode yakni dari tahun 2008-2018, survei di lakukan pada bulan Juli-Agustus 2021. Data di analisis dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa PAD berpengaruh signifikan terhadap Belanja Modal di Kota Makassar Provinsi Sulawesi Selatan. Dana Perimbangan berpengaruh Signifikan Terhadap Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. PAD tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat Di Kota Makassar Provinsi Sulawesi Selatan. Dana Perimbangan tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat Di Kota Makassar Provinsi Sulawesi Selatan. Belanja Modal tidak berpengaruh terhadap Kesejahteraan Masyarakat Di Kota Makassar Provinsi Sulawesi Selatan. PAD tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat melalui Belanja Modal Di Kota Makassar Provinsi Sulawesi Selatan. Dana Perimbangan berpengaruh signifikan Terhadap Kesejahteraan Masyarakat Melalui Belanja Modal.
Persepsi Etika Auditor Dengan Memformulasi Nilai Kearifan Lokal Bugis Makassar Pada Salah Satu Kantor Akuntan Publik
Authors: Rentua Mishbahuddin , Alam Syamsu , Ikhtiari Kirana , Ramdani Muhammad Reza
Published: July 2023

Penelitian ini bertujuan untuk mengetahui apakah dengan adanya penerapan Budaya Siri’ Na Pacce pada Auditor Kantor Akuntan Publik di Kota Makassar dapat menguatkan etika auditor. Penelitian ini dilakukan di kantor Akuntan Publik Ardaniah Abbas. Responden kunci penelitian adalah Auditor dan budayawan. Metode pengumpulan data melalui wawancara mendalam dengan 6 responden. Hasil penelitian ini menunjukkan bahwa penerapan budaya Bugis-Makassar Khususnya Siri’ Na pacce pada diri seorang auditor akan memperkuat Etika Auditor dan lingkungan auditor. Oleh karena itu, latar belakang seorang auditor turut mempengaruhi kualitas auditor, maka sangat di perlukan adanya penerapan budaya siri’ na pacce dalam diri seorang auditor.
Pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar
Authors: Ramadhan Muhammad Abhizar , Lannai Darwis , Ramdani Muhammad Reza , Abduh Muhammad
Published: July 2023

Penelitian ini bertujuan untuk menganalisis pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif dengan menggunakan data primer dengan jumlah auditor 58 dari 13 KAP. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi dari penelitian ini adalah seluruh auditor yang terdaftar pada KAP Kota Makassar. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara menyebaran kusioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linier berganda dengan bantuan software Smart PLS 3.0. Hasil analisis menunjukkan Independensi dan Integritas berpengaruh positif dan signifikan terhadap kualitas audit.Audit Berbasis Risikosebagai pemoderasi Independensi dan Integritas juga berpengaruh positif dan signifikan terhadap kualitas audit.
Hubungan Antara Motivasi dan Kepuasan Kerja dengan Kinerja Pegawai melalui Komunikasi di Kecamatan Tellu Siattinge Kabupaten Bone
Authors: Asri Wahyudi  , Rina  , Hafipah
Published: July 2023

Penelitian ini membahas mengenai hubungan antara motivasi dan kepuasan kerja dengan kinerja pegawai melalui komunikasi di Kecamatan Tellu Siattinge Kabupaten Bone. Hal penting yang dikaji dalam penelitian ini untuk mengetahui apakah ada hubungan antara motivasi dan kepuasan kerja dengan kinerja pegawai melalui komunikasi. Penelitian ini merupakan Jenis penelitian kuantitatif korelasional. Dalam penelitian ini, pengukuran konstruk dan hubungan-hubungan antar variabel dilakukan dengan teknik multivariat Structural Equation Modelling (SEM)-PLS. Sampel yang diambil dari populasi betul-betul representative (mewakili) berjumlah 112 responden menggunakan teknik pengumpulan data melalui penyebaran angket dan dokumentasi. Data yang diperoleh diolah dengan metode statistik yaitu melalui analisis deskriptif, analisis kuantitatif, pengujian outer model dan pengujian inner model. Berdasarkan hasil penelitian bahwa tidak ada hubungan yang signifikan antara motivasi dengan kinerja pegawai melalui komunikasi dan tidak ada hubungan yang signifikan antara kepuasan kerja dengan kinerja pegawai melalui komunikasi. Artinya tidak terdapat hubungan yang signifikan antara motivasi dan kepuasan kerja dengan kinerja pegawai melalui komunikasi di Kecamatan Tellu Siattinge Kabupaten Bone.
Pengaruh Kualitas layanan dan Bauran Pemasaran Terhadap Kepuasan Pengguna Jasa pada PT. Pelayaran Nasional Indonesia (Persero) cabang Sampit di Kalimantan Tengah
Authors: Muh. Jabir  , Andi Hendra Syam  , Rina
Published: July 2023

Penelitian ini bertujuan Untuk mengetahui dan menganalisis pengaruh kualitas layanan dan Bauran Pemasaran terhadap kepuasan pengguna jasa pada PT. Pelayaran Nasional Indonesia (Persero) cabang Sampit di Kalimantan Tengah. Populasi yang digunakan dalam Penelitian ini adalah para pengguna jasa pada PT. Pelayaran Nasional Indonesia (PERSERO) cabang Sampit di Kalimantan Tengah terdiri atas obyek dan subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulan”. Dengan jumlah Populasi sebanyak 225 orang pelanggan yang tetap menggunakan kapal Pelni selama tiga tahun berturut-turut, yaitu dari tahun 2018, 2019 dan 2020. Dengan menggunakan rumus slovin maka di dapat angka 144 orang sebagai sampel. Metode analisis data yang digunakan adalah Analisis secara deskriptif – kualitatif terhadap Loyalitas Pengguna Jasa dan Analaisis Regresi Linear Berganda, penelitian asosiatif, atau penelitian yang akan menguji ada tidaknya pengaruh antara variabel yang dikaji, dengan menggunakan data berjenis kuantitatif, (singarimbun et.al.,2005:5), dengan pengujian analisis: Uji Normalitas. Uji Validitas dan uji Reliabilitas dengan Formulasi koefisien adalah pearson Product test dengan program spss versi 23.00. Berdasarkan pengujian secara simultan Kualitas Layanan dan Bauran Pemasaran Terhadap Kepuasan Pengguna Jasa Pada PT. Pelayanran Nasional Indonesia (Persero) Cabang Sampit di Kalimantan Tengah berpengaruh Positif dan Signifikan.
Profitabilitas, Ukuran Perusahaan Serta Pengaruhnya Terhadap Struktur Modal Perusahaan Property dan Real Estate
Authors: Jayadi Jayadi , Rahmasari Intan Ermita Nur , Djamereng Asdar
Published: July 2023

Penelitian ini bertujuan untuk menguji Profitabilitas dan ukuran perusahaan terhadap struktur modal pada perusahaan property dan real state yang terdaftar di BEI. Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan property dan real state yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan cara melakukan observasi dengan berkunjung ke Pusat Informasi Pasar Modal (PIPM) Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial variable profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal.
Minat Berwirausaha Yang Dipengaruhi Oleh Pengetahuan Tentang Kewirausahaan, Lingkungan Sosial, dan Motivasi
Authors: M Andrew Ridow Johanis
Published: July 2023

Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor (pengetahuan kewirausahaan, Lingkungan Sosial serta motivasi mereka) yang berkontribusi terhadap tingkat semangat dalam berwirausaha. Pengetahuan tentang kewirausahaan, lingkungan sosial, dan motivasi seseorang untuk menekuni minat berwirausaha merupakan variabel bebas yang diteliti. Responden berasal dari siswa SMA angkatan tahun 2018 dan 2019, sebanyak 94 siswa yang dipilih secara acak dengan menggunakan random sampling atau yang disebut simple random sampling. Analisis data yang dilakukan meliputi uji validitas, reliabilitas, statistik deskriptif, normalitas, multikolinearitas, heteroskedastisitas, regresi linier berganda, pengujian simultan, pengujian parsial, dan analisis koefisien determinasi. Temuan penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan secara statistik antara tingkat minat berwirausaha siswa dengan tingkat pengetahuan kewirausahaan siswa, serta antara tingkat minat berwirausaha siswa dengan tingkat lingkungan sosial dan motivasi berwirausaha.
Pengaruh Kompetensi dan Kecerdasan Emosional terhadap Kinerja Karyawan PT. Bumi Karsa Pangkep
Authors: Fery Ardiansyah  , Ratna Dewi  , Zaenal Arifin
Published: July 2023

Tujuan penelitian ini untuk menganalisis serta mengetahui bagaimana pengaruh variabel kompetensi dan kecerdasan emosional terhadap kinerja karyawan pada PT. Bumi Karsa. Penelitian ini dilakukan di Kantor PT. Bumi Karsa dengan membagikan kuesioner kepada 32 responden. Skala pengukurannya menggunakan skala likert. Data dianalisis menggunakan regresi linear berganda. Pengujian hipotesis penelitian menggunakan teknik uji t dan uji F dengan jalur bantu SPSS. Hasil penelitian ini secara parsial menunjukkan bahwa kompetensi dan kecerdasan emosional masing-masing memiliki pengaruh positif dan signifikan terhadap kinerja karyawan.
Faktor-Faktor yang Memengaruhi Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Masa Pendemi Covid -19
Authors: Sulfiani Sulfiani , Laekkeng Mursalim , Arsyad Muh
Published: July 2023

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh ukuran perusahaan, Laba/rugi dan solvabilitas terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Pada Masa Pendemi Covid -19. Audit delay merupakan lamanya atau rentang waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkannya laporan audit. Audit delay inilah yang dapat mempengaruhi ketepatan informasi yang dipublikasikan, sehingga akan berpengaruh terhadap tingkat ketidakpastian keputusan yang berdasarkan informasi yang dipublikasikan (A. Kartika, 2011). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui teknik pengumpulan data dokumentasi dengan cara mendownload di situs www.idx.com dengan jumlah sampel sebanyak 92 perusahaan. Analisis yang digunakan yaitu regresi linear berganda dengan menggunakan SPSS. Hasil penelitian ini membuktikan bahwa ukuran perusahaan, dan Laba/rugi berpengaruh negatif dan signifikan terhadap audit delay sedangakan variabel solvabiltas tidak bepengaruh signifikan terhadap audit delay.