bluuebunny/crossref_metadata_2025 huggingface dataset:
Ottomanism at its Final Gasp: Memoirs of the Ottomans on Duty in Arab Provinces during World War I
Authors: ÇEKİÇ Can Eyüp
Published: April 2020

This paper aims to expose the ways in which the leading Committee of Union and Progress (the CUP) officials in the Arab lands during the First World War have internalized, questioned, and interpreted the conditions of their mission. It is based on the memoirs of Falih Rıfkı, aide-de-camp of Commander-in-Chief Cemal Pasha, the writer of the second memoir, and Halide Edip, an ardent defender of the social and educational reforms of the CUP government. Both written after the war, these memoirs reflect not only nostalgia and regret but also the complicated relationship between Turkish officials and Arabs on the dusk of their break up as citizens of the Ottoman State. The paper also questions the orthodox argument that the Turkist and anti-Arabic ideology of the CUP government in general and Cemal Pasha’s crusade against Arab nationalists during the war caused the emergence of Arab nationalism. By contemplating on the memoirs of the CUP members in the Arab lands, it argues that both Falih Rıfkı, Cemal Pasha, and Halide Edip tried to understand the region and its people in order to create a mutual future for the Turks and Arabs in the Ottoman Empire.
“Nomads” and “Mountaineers”: A Historical Survey of Turk/Turkmen – Kurd Interrelations
Authors: TETİK Mustafa Onur
Published: April 2020

Following Turkey’s recent military operation in Syria (Operation Peace Spring) against the YPG forces, the ‘Turks’ and the ‘Kurds’ have widely and discursively been dichotomized by the Western media outlets and political circles. The US President Donald Trump even claimed that the ‘Turks’ and the ‘Kurds’ have been fighting for hundreds of years, and that they are ‘natural enemies’. However, the complex historical relationship of the ‘Turks’ and the ‘Kurds’, as loosely connected social totalities before the age of nationalism, refutes such sloppy and feeble contentions. This work presents an identity-driven historical survey of Turkish/Turkmen societies’ and polities’ interrelations with Kurdish collectivities until the emergence of modern nationhood and nationalism. In doing so, this article provides an ideational and narrational context feeding the Turkish government’s contemporary relationship with the Kurds inside and outside of Turkey. The major complication in journalistic and academic literature is the lack or omission of historical background knowledge informing current policy choices influenced by how relevant actors historically perceive each other. Today’s incidents and facts such as ‘solution process’, ‘village guard system’ or different Kurdish collectivities’ positioning between Iran and Turkey are sometimes akin to precedent events in history. This work aims to be a holistic contribution to fill this gap and to provide a succinct historical overview of interrelations.
International Peace Efforts in the Syrian Civil War: The ‘Inevitable’ Failure?
Authors: KADIOĞLU İ. Aytaç
Published: April 2020

The purpose of this article is to assess international negotiation efforts towards ending the civil war in Syria. Although many peace events have been organised since the beginning of the civil war, the existing literature has paid little attention on the impact of international peace efforts in ending the Syrian war. The article aims to close this gap by assessing major peace efforts between 2011 and 2019: The Arab League Peace Plan, the United Nations peace initiatives, and the Geneva, Vienna and Astana peace talks. It analyses these efforts through official reports and documents published by the UN, US, Republic of Turkey, UN Security Council, and members of peace initiatives. These documents are complemented by newspaper articles showing the official views of the regional and global actors as well as the key agents of the conflict. Therefore, the article reveals the reasons for the failure of these conflict resolution efforts. It utilises official negotiation and ripeness approaches to investigate the insights and contents of peace efforts. The article argues that the regional and global powers have acted as facilitators instead of mediators in the peace talks. It finds that even though these peace events are viewed as official negotiations, they are only pre-negotiation efforts.
Türk-Arap İlişkileri: Eski Eyaletler Yeni Komşulara Dönüşürken (1914-1923)
Authors: FATSA Fatma Zehra
Published: April 2020

Bu çalışmada Doç. Dr. Ü. Gülsüm Polat'ın "Türk-Arap İlişkileri Eski Eyaletler Yeni Komşulara Dönüşürken (1914-1923)" adlı eseri incelenmiştir.
Ortadoğu’ya Bakışta Alternatif Bir Perspektif Olarak Kimlik ve İdeolojiler: Ortadoğu’yu Kuran İdeolojiler
Authors: KOÇ Mehmet Akif
Published: April 2020

Ortadoğu tarihi, ilgili literatürde çoğunlukla siyasi hadiseler ve kronolojik süreçler üzerinden ele alınır. Bu açıdan, Ortadoğu Çalışmaları okuyucuları ve araştırmacıları için artık başucu kaynakları haline gelmiş olan (ve bir kısmı Türkçeye de çevrilen) eserler, genel olarak kronolojik veya kavramsal bir çerçeveye sahiptir. Bu çalışmaların yanısıra sosyolojik veya ekonomik perspektifle bölgeyi inceleyen eserler de son dönemde sıklıkla okuyucuya sunulmuş durumdadır.

Bununla birlikte, Ortadoğu gibi tarihi karmaşık düzlemde şekillenen ve kimliklerin iç içe geçmiş olduğu bir coğrafyayı, bölgedeki hâkim ideolojiler üzerinden okumak düşüncesi başlı başına ilgi çekicidir. Editörlüğünü, Ortadoğu tarihi ve modern dönemi üzerine yaptığı çalışmalarla tanınan Prof. Dr. Zekeriya Kurşun’un yaptığı ve 2019 yılında Vadi Yayınları tarafından neşredilen, “Ortadoğu’yu Kuran İdeolojiler” kitabı, Türkçe literatürde bu sahada telif edilmiş oldukça az sayıdaki çalışma arasında yerini aldı
Çağdaş İslam Düşüncesinin Sorunları: Hasan Hanefi, Abdulvehab Messiri, Muhammed Abid Cabiri, Raşid Gannuşi
Authors: HAZAR Ayşenur
Published: April 2020

İslam topluluklarının entelektüel ve fikri üretiminde 1960’lı yıllar, yeni bir dil ve paradigma açısından kurucu nitelikte görülür. Nitekim çağdaş Arap düşüncesine dair eserlerin birçoğunda 1967 Arap-İsrail Savaşı bir sınır çizgisi mukabilindedir. Filistin topraklarının işgali, İsrail devletinin kuruluşu ve Arap-İsrail savaşlarında alınan yenilgilerin yanında sömürge-sonrası Arap devletlerinin nominal bir özgürlükte sınırlı kalan uygulamaları derin bir hayal kırıklığı, öfke ve hınca yol açtığı gibi entelektüel üretimde daha incelmiş bir eleştiriyi de dolaşıma sokmuştur. Bu bağlamda hakkı teslim edilmesi gereken dört Arap düşünürün yazılarından derlenen Çağdaş İslam Düşüncesinin Sorunları başlıklı eser, literatüre önemli bir katkı sağlar niteliktedir.
Ways for Peaceful Society in Islamic Law
Authors: Qadoos Abdul , ÅžÄ°MÅžEK Murat
Published: April 2020

Every individual is the first unit of the society. Family becomes by living the individuals together and then society becomes by the different family groups. The family happiness and prosperity is based on the individual while the society happiness and prosperity lies on the groups of family. Although the establishment of a peaceful society is essential for the prosperity of the country. It is a universal fact that no country can develop until and unless the existence of peace in any field. Peace is the foremost priority in the development of the country. That is why in the modern world, those countries that are in the race for development, in fact there is peace. Peace is the only way that can lead the people to a successful life, and this is the philosophy that Allah revealed to His Prophet Mohammed fourteen hundred years ago in the last book of the Holy Qurâ”â€™n. Allah says. Translation: And (I grant a) peace in fear. Islam is a peaceful religion, its best examples, we can see, in the practical life of Holy Prophet (SAW). He was the Messenger of Allah (SWT) to convey the message of honesty, piousness, peace, mercy, integrity, and love. He had never done any activity which indicate act of terrorizing, misconduct, racism and violation against humanity. This study was aimed to analyze the basic and essential virtues of Islam for establishment of peaceful society in Islamic Law.
Consumers’ willingness to pay for functional rice: a survey from Indonesia
Authors: Annur N.D. , Nugrohoningtyas B.S.H. , Rodriguez Dodero M.C. , Setyaningsih W.
Published: April 2020

Rice, especially the pigmented varieties, contains a higher level of melatonin (N-acetyl-5-
methoxytryptamine), which is used in treatment for sleeping disorders and for improving
mood. It has potent antioxidant properties, anti-obesity, and anti-inflammatory, thus
potential as the basis for functional food development. The purpose of the study was to
examine how the various rice attributes and demographic characteristics affect the
willingness to pay of Indonesian consumers on functional rice. Multi-Factor Categorical
Design (MFCD) and Balanced Incomplete Block Design (BIBD) have been used to study
multiple non-quantitative factors, including different rice varieties and health benefits
information on the label (x1, 3 levels: white rice, brown rice-label, and red rice-label),
price (x2, 2 levels: low and high), and rice producers (x3, 3 levels: international brand,
established national brand, and new national brand). Data collection was administered
through an online questionnaire survey to 204 respondents, living in four major
Indonesian islands: Java, Bali, Sumatra, and the Moluccas. The results showed that despite
the health benefits of the melatonin contained in the whole brown and red rice, Indonesian
consumers still preferred conventional white rice over the aforementioned rice varieties.
Price was recognized as the main attribute affecting the selection of functional rice, whilst
rice producers gave less impact on willingness to pay. The results indicated that cultural
value, consumers’ knowledge of melatonin, consumers’ health status, and consumers’
income were the sources of heterogeneity in consumers’ willingness to pay for functional
rice.
Microbiological analysis of different categories of food items in Dhaka city, Bangladesh
Authors: Uddin M.A. , Jabin T. , Siam E.A. , Afreen M.T. , Uddin S.S. , Sayeda U.
Published: April 2020

Pathogenic microorganisms have been so far reported to contaminate a wide range of
foods triggering food borne infections or intoxications including the enteric complications,
abdominal pain, fever, bloodstream infection etc. The current study was attempted to
observe the microbiological quality of some popular foods collected from different places
of Dhaka city, Bangladesh. Conventional cultural, microscopic and biochemical tests were
followed for the detection and enumeration of bacterial isolates associated with these food
samples. The investigation encompassed detection of total viable bacterial count (TVBC)
and presumptive identification of other pathogenic bacteria from these samples. Higher
counts of TVBC, coliform, Staphylococcus spp. and fungal load were recorded as
1.46×107 CFU/g (yogurt 1), 4.5×106 CFU/g (yogurt 1), 5.6×105 CFU/g (raw meat) and
2.9×103 CFU/g (sea fish), respectively. Fecal coliform was detected only in one out of ten
samples. On the contrary Salmonella spp., Vibrio spp., Shigella spp. and Pseudomonas
spp. were completely absent. The antibiogram study showed that all the isolates were
sensitive against Kanamycin and Azithromycin. Better sensitivity was also observed
against Gentamycin and Ciprofloxacin. Varying degree of antibiotic resistance was also
detected against Cefixime, Amikacin and Neomycin. Our study emphasizes the need for
continuous monitoring of the various categories of food samples for the safety of public
health.
Thermal and Economic Study of a Combined Power and Cooling Cycle
Authors: MEHYO Mohamad , ÖZCAN Hakan
Published: April 2020

An energy crisis has become a global problem which restricts
the sustainable growth recently. For this reason, waste heat recovery from
different thermal systems has become so important. There are many ways to utilize the waste heat, and absorption cooling systems are one of the best
ways to use waste energy. On the other hand, Power plants are at the forefront
of industries where energy consumption is most intense. For this reason,
improving the performance of these plants will save energy, water, as well as
contribute to the prevention of environmental risks. In this study, a new and a
suitable absorption cooling system was
proposed for recovering the waste heat from drainage tanks in AL-Zara steam
plant in Hama in Syria. In addition, thermal and economic analyses were applied
to study the feasibility assessment of using waste heat based on the measured
data from Al-Zara steam power plant. The absorption cooling cycle of the drainage tank water works by NH3-NaScN
as a working solution, which achieves the highest coefficient of performance (COP) at available
thermal conditions where reaches to (0.49). The profitability in order to three
cooling units reaches to (37206 €), compared
with the compression cooling cycle that is similar it in the capacity
Weight Reduction of Automobile Using Glass-Mat Thermoplastic Composites in Spare-Wheel Well
Authors: BİLGE Çiğdem , AYDINER Tamer , AKDENİZ Çağrı , SOYER Ahmet Mert , AKSEL Levent
Published: April 2020

The reduction of carbon dioxide emission and light weighting are the most important issues in automotive industry.  Lightweight, high strength, high corrosion resistance and easy manufacturing of composite materials have been used in automotive sector in recent years.Glass-mat thermoplastic (GMT) materials are based on polypropylene and it stands out among the composite materials used in the automotive industry with existing long fiber and / or endless glass matt structure as reinforcing material providing high strength, performance impact, energy absorption and recyclability. The material used in this study utilizes GMTex reinforced composite structure with multi-layer glass fiber technology that is reinforced with woven and randomly laid fiber structures to enhance the superior properties of GMT.The spare-wheel well (SWW) which includes many parts weighs about 10 kg and it is a potential area for weight reduction. This study has been based on the boundary conditions of the existing sheet material in this area, the current performance has been maintained with the GMT/GMTex material to provide approximately 2 kg weight reduction. The effects of orientations of GMTex reinforcement on crash performance have been verified by the rear impact virtual analyzes. Besides, the joining methods and some design criticalities during the integration of composite SWW part in BIW (Body in White) have been mentioned.
Static Analysis of FG Beams via Complementary Functions Method
Authors: NOORI Ahmad Reshad , ASLAN Timuçin Alp , TEMEL Beytullah
Published: April 2020

Static analysis of Functionally Graded (FG) beams is studied by the Complementary Functions Method (CFM). The material properties, Young’s modulus, of the straight beams, are graded in the thickness direction based on a power law distribution while the Poisson’s ratio is supposed to be constant. Governing equations of the considered problem are obtained with the aid of minimum total potential energy principle based on Timoshenko’s beam theory (FSDT). The main purpose of this paper is the infusion of the CFM to the static analysis of FG straight beams. The effectiveness and accuracy of the proposed method are confirmed by comparing its numerical results with those available in the literature. Application of this efficient method provides accurate results of static response for FGM beams with different variations of material properties in the thickness of the beam.
A Numerical Investigation of a Bird Strike on the Structure of an Aircraft Wing Leading Edge
Authors: TATLIER Mehmet Seha
Published: April 2020

The bird strike incidents have been a problem since the start of modern aviation. It remains one of the most dangerous threat to the flight safety. Although catastrophic failure is uncommon, flight safety authorities require aircrafts to be designed to complete the flight without any harm. In addition to experimental investigation of bird strikes, finite element modeling is adopted in numerous researches on bird strike. A finite element model based on smooth particle hydrodynamics (SPH) is developed to analyze the bird strike effect on a leading edge of an aircraft wing. Since birds strike at the leading edge of the wings from different orientation, bird strike simulations are performed from various orientations. Results presented in the current work that the advancing angle of birds toward the leading edge has a minor effect on the deformation of the leading edge of an aircraft wing.  The deformation behavior of the wing leading edge after bird strike is discussed in detail by presenting the results in figures. Simulations illustrated that the advancing angle of a real bird causes substantial structural deformations on wing profiles.
Effect of Laser Power on Mechanical and Microstructure Properties of Pulsed Nd:YAG Laser Welded Dissimilar DP600-DP1000 Steel Sheets
Authors: TUNÇEL Oğuz , AYDIN Hakan , ÇETİN Şükriye
Published: April 2020

In the present study, dissimilar dual-phase
(DP) steel sheets (DP600-DP1000) were double-sided welded with Nd:YAG
(Neodymium-doped Yttrium Aluminum Garnet (Y3Al5O12)) laser device and the
effect of laser power on mechanical and microstructural properties of welded
sheets was investigated. Laser welds were conducted using SISMA SWA300 Nd:YAG
laser welding machine in the flat position with the butt joint. DP600 and
DP1000 steels with a 1 mm thickness were selected for the experiments. Laser
power was changed from 20% to 75%, and other welding parameters were kept
constant. To evaluate the welded samples, tensile, microhardness and optical
microscope tests were performed. As a result of the study, in high laser power
values, good quality welds were obtained. In microstructural studies, it was
observed that three different regions were formed in the weld section; fusion
zone (FZ), heat affected zone (HAZ) and base material (BM). These three regions
were composed of different phase structures; FZ: martensite, bainite and
retained austenite, HAZ: martensite, bainite, ferrite, retained austenite and
tempered martensite, BM: ferrite and martensite. Also, different hardness
values were measured in these different regions, particularly in the FZ highest
microhardness values were measured due to effective martensite formation.
Investigation of the Effects of Gasoline-Bioethanol Blends on Engine Performance and Exhaust Emissions in a Spark Ignition Engine
Authors: YELBEY Savaş , CİNİVİZ Murat
Published: April 2020

In this study; 95 octane unleaded gasoline and bioethanol were tested as fuel in a spark-ignition engine by blending bioethanol with gasoline in certain proportions (2%, 4%, 6%, 8%, 10%). Tests were carried out at five different engine loads for a constant engine speed of 2500 rpm. The variations in engine performance parameters (brake thermal efficiency, brake specific fuel consumption, brake specific energy consumption) and exhaust emissions (HC, CO, CO2 and O2) were investigated on the basis of test fuel and engine load. According to the test results, with the increase of bioethanol ratio in the blend, brake specific fuel consumption values ​​increased by 9.71% and brake thermal efficiency values ​​decreased by approximately 4.97% compared to gasoline. There was decrease in HC and CO emissions and an increase in CO2 emissions with bioethanol addition.
Numerical Investigation of Flow Structures For Four Buildings at Different Distances
Authors: FERTELLİ Ahmet , BALTA Mehmet
Published: April 2020

In the present study, it was aimed to compare the effects of the different distances between four buildings placed in a wind area on the surface pressure distributions and flow structures around the building. For this purpose, ANSYS-FLUENT 14.0 package program was used and analyses were performed with the RNG k-ɛ turbulence model by 3D-modelling the buildings. The distances between the buildings were initially chosen as half of the building height and then the same as the building height. The average wind velocity was determined by taking the meteorological data for Sivas into consideration and the distributions of the flow line, velocity vector, turbulence kinetic energy and surface pressure coefficients were calculated for the medium height and roof level of the buildings. It is observed from the results that the distances between the buildings significantly affected the flow structures and velocity distributions, positive pressures were effective for front surfaces in the first buildings and negative pressure areas were formed in the rear surfaces and roofs.
Effect of Orientation Angle on Surface Quality and Dimensional Accuracy of Functional Parts Manufactured by Multi Jet Fusion Technology
Authors: SAĞBAŞ Binnur
Published: April 2020

Multi Jet Fusion (MJF) is one the new Additive Manufacturing (AM) method which belongs to powder bed fusion technology class and used for additive manufacturing of polymer based parts. There are restricted number of research about this developing technology. In this study, it is aimed to investigate the effect of build orientation angle on surface quality and dimensional accuracy of the printed bolts as functional parts. Samples were manufactured in two different build orientation such as 90 and 45 degrees. Surface quality and dimensional properties of the bolt tooth such as tooth height, tooth angle and distance between two teeth were inspected by optical and tactile precision measurement systems. The results were evaluated by comparing the measurement data with each other for two different sample groups and also with nominal design data. For determining the significance of the difference between two sample groups and nominal data the results were also evaluated by Student’s t-test statistical analysis. The results revealed that, orientation angle had significant effect on surface roughness, tooth height and tooth angle but it didn’t affect the distance between two teeth.
Production, Characterization and Surface Properties of Sr Doped Hydroxyapatite Coating on Magnesium Alloy by Hydrothermal Method
Authors: GÜRGENÇ Turan
Published: April 2020

In this study, the surface of AZ91D magnesium alloy was coated with undoped and at different ratios strontium doped hydroxyapatite. Coatings were carried out at 180 °C in 3 hours. The surface roughness of the coated samples was determined and the microstructure of the phases forming on the coated surfaces were examined by scanning electron microscopy (SEM). The chemical composition of the phases formed on the coated surfaces was determined by energy dispersed X-ray spectroscopy (EDS). The phases formed on the surfaces were characterized by X-Ray diffraction (XRD) and Fourier transform infrared spectrometry (FT-IR). The AZ91D magnesium alloy was coated successfully with undoped and strontium doped hydroxyapatite by hydrothermal method. The highest surface roughness value was measured as Ra = 8.255 µm in 15% strontium doped sample. It was determined that the (Ca + Sr) / P ratios of the coatings were higher than the stoichiometric ratio of hydroxyapatite, 1.67. It was determined that the closest coating to the stoichiometric ratio was 10% Sr doped coating.
PENGARUH PELIMPAHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PEDESAAN DAN PERKOTAAN MENJADI PAJAK DAERAH TERHADAP REALISASI PENERIMAANNYA DI KABUPATEN KLATEN
Authors: Samanto Hadi
Published: April 2020

Mengetahui pengaruh pelimpahan pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah Kabupaten Klaten dengan diikuti tingkat realisasi PBB-P2 dan target penerimaannya dalam subjek penelitian sehingga hasil yang didapatkan juga mencakup tersedianya data dan informasi terkait dampak pelimpahan tersebut. Populasi dalam penelitian ini adalah adalah data realisasi pendapatan pajak daerah di Kabupaten Klaten. Sedangkan sampelnya adalah data pendapatan pajak daerah selama kurun waktu tahun, yaitu dari tahun 2013 sampai dengan tahun 2017. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel PBB berpengaruh positif dan signifikan terhadap pajak daerah. Pengalihan pemungutan PBB dari pemerintah pusat ke pemerintah daerah Kabupaten Klaten ternyata berdampak positif, terbukti dengan peningkatan pendapatan Pajak Bumi dan Bangunan (PBB) setiap tahun mengalami kenaikan yang signifikan. Sehingga diharapkan dari pendapatan pajak daerah yang semakin meningkat akan meningkatkan pula kesejahteraan masyarakat di Kabupaten Klaten.
ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017
Authors: Dewi Maya Widyana , Kusuma Indra Lila
Published: April 2020

ABSTRACT

This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y).

The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test.

The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA.

Keywords : : operating expense, revenue , ROA (Return On Asset).
Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta)
Authors: Ismunawan Ismunawan , Triyanto Eko
Published: April 2020

Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement.

Kata Kunci : audit judgment, experience, independence, locus of control, task complexity.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik
Authors: Murdiawati Dewi
Published: April 2020

This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.
Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate
Authors: Mulyani Hani Sri , Prihartini Endah , Sudirno Dadang
Published: April 2020

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.
Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa
Authors: Pratiwi Desy Nur , Pravasanti Yuwita Ariessa
Published: April 2020

The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes.

Keywords: behavioral intention to use, perceived usefulness and Siskeudes
Investigation of the Relationship between Vibration, Cutting Forces and Tool Wear During the Processing of Inconel 718 Super Alloy under Coolant Pressure Jet-Assisted Turning with Variance Analysis
Authors: GÜNGÖR Orhan , MACİT Hüseyin Bilal
Published: April 2020

In this study, cutter vibrations, wear conditions and cutting forces are observed during jet-assisted turning under coolant pressure conditions. Inconel 718 material is used as a thread. The data generated at cutting time is saved to a computer. Relationship between coolant pressure, vibration, tool wear and cutting forces is investigated with variance analysis. In variance analysis, Root Mean Square of vibration (vibration_RMS), RMS values of cutting forces and tool wear are chosen as dependent variables, and coolant pressure is chosen as independent variable. As a result of the analysis, it is found that the effect of coolant pressure on vibration is very important (P<0.01) on cutting forces and tool wear. Duncan multiple comparison test is applied after analysis of variance. According to the Duncan test results, it is observed that 100 bar cutting tests are the optimum tests under coolant pressure.
THE EFFECT OF BRICKLAYER’S WORK METHOD ON TILE INSTALLATION WORKING TIME
Authors: Wiyanti Dwi Sri , Laksono Taufik Dwi , Barkah Atiyah
Published: April 2020

The implementation of a construction project consists of several works that carried out by labourer or craftsman in accordance to their specifications of expertise. To achieve both time and quality target of work output, each craftsman use different work method that consists of a series of activities. From a series of activities that carried out by each craftsman, the time needed to complete a work can be calculated. This study observed the activities of bricklayers in tile installation. The method that used in the study of bricklayers in tile installation is a literature study. On the other hand, an on-site study is performed by recording a number of bricklayers in tile installation. The recordings of each bricklayer were studied so that a series of activities and the activity time of tile installation can be obtained. From the observations of 35 bricklayers regarding work method and activity time of the tile installation, 4 (four) work methods were identified. Of all the samples that have been studied, the fastest is the bricklayer number 9 (nine) whose activity time was 7.69 minutes by using the work method number 2 (two).
COMPARISON STUDY BEWTWEEN THE RECOVERY BEHAVIOR OF DEFORMED QUENCHED, PRE-ANNEALED AND PULSED LASER DAMAGED Fe50Ni50 ALLOY BY MAGNETIC MEASUREMENTS
Authors: A.R. Ali  , E. Takla  , K.K. Meleka
Published: April 2020

Through the magnetic measurements, isochronal annealing experiments in the temperature 25950 ºC of deformed, quenched, pre-annealed and pulsed laser damage samples Fe50Ni50 alloy revealed the existence of three annealing stages I, II and III in the annealing spectrum of heavily cold-worked by observing the associated changes in maximum magnetic permeability (µmax) on the magnetic field(H) for different annealing temperature. The first annealing stage I appeared in the temperature range from125-500 ºC and it was activated by energy 1.05 eV. It was attributed to the short range order caused by the long range migration of vacancies. The second annealing stage II appeared in the temperature range from 550-750 ºC and it was activated by 1.82 eV, it is associated with an increase in µmax due to the dissociation of vacancy clusters formed during stage I. The third annealing stage III appeared in the temperature range from 750-825 ºC and it was activated by 3.04 eV, it was related to the climb motion of dislocation during the recrystallization process.
CLASSIFICATION OF NEWS TYPES BY IMPLEMENTING ENHANCED CONFIX STRIPPING STEMMER
Authors: Utari Muhammad Ichwan , Medyawati Henny
Published: April 2020

News has become a community need in the world. Managing a lot of news articles is not easy and takes a long time. Indonesia has various types of media platforms that display news, one of which is an online news portal. Automation systems that are capable of managing and grouping Indonesian language news articles are needed. This study designed and built a web-based application to classify types of Indonesian language news articles by implementing the Enhanced Confix Stripping Stemmer algorithm. The categories used in the system are entertainment, lifestyle, sports, technology, and economics. The data used is secondary data quoted from 2 online news portals in Indonesia. The system development method used is Rapid Application Development. The data used for testing amounts to 30 news. The average results obtained from the system accuracy test are 63%. This shows that the system performance for the classification of news types is good. The number of words in a news article is very influential during the classification process.
GROWTH AND MINRAL STATUS OF COTTON PLANTS AS AFFECTED BY ABSICISIC ACID AND SALT STRESS
Authors: Mahmoud Safaa A. , Hussein M.M.  , A.S. Taalab  , Siam Hanan S.
Published: April 2020

Application of antioxidant materials like absicisic acid to alleviate salinity stress and promote cotton growth is high effectiveness target, whereas cotton plant is an attractive industrial crop. Pot experiment was conducted to evaluate the effect of salinity stress and absicisic acid (antioxidant materials to alleviate salinity stress) on cotton growth and macro nutrients status in shoots of cotton plants. Plants subjected to two salinity levels (2500 and 5000 ppm as diluted sea water), and tap water (250ppm) as control, sprayed absicisic acid (ABA) with two concentrations (20 and 40 ppm of ABA) and distilled water as a control. Salinity decreased stem and leaves dry weight compare to the control treatment. The lower concentrations of ABA (20 and 40 ppm as a foliar spray) improve dry weight of stem and leaves. Reversely, leaves/stem ratio decreased with both concentrations of the absicisic acid. The increment in dry weight of leaves and stem or their sum showed its higher values by application 40 ppm from ABA under the 5000 ppm salinity level and also under fresh water treatment but under the 2500 ppm treatment the highest values were by 20 ppm of growth regulator. Nevertheless, L/S ratio decreased by ABA treatment, whereas, the high concentration of ABA (40ppm) was super than lower concentration (20ppm) under both salinity levels. Generally, it can be used diluted seawater in irrigation of cotton plant with spraying abscisic acid to alleviate the harmful effect of salinity.
MACHINABILITY OF MATERIALS AND THEIR MATHEMATICAL MODELS FROM AN ECONOMIC POINT OF VIEW
Authors: Matisková Darina
Published: April 2020

This article is about the economics aspects on optimization of components production are nowadays very current issue. Article is about the criteria of economic efficiency of production of mechanical components for machine tools and CNC machines. The machinability of materials is considered to be a parameter which characterizes the machined material in the process of cutting and expresses the degree of machining effectivity in terms of material of a product and is expressed by mathematical model.
BUILD UP SCHOOL CULTURE THROUGH IMPLEMENTATION OF CHARACTER EDUCATION
Authors: Tuati Alexander Ferdinan , Rosyidi Unifah , Zulaikha Siti , Suryadi Matin , Sari Eliana
Published: April 2020

In a Globalization era, school has to build up a positive culture to prepare Millennial Generation in science, technology and character. The passion of the founders in the school’s vision and mission became the basic for building up the school culture. Every year, there must be a changing of school components, a graduating class, a freshman who will take a new class, and also the teachers and staff. That conditions make them can’t work in a same passion and achieve school’s goals. Building up the school culture means to build up habits in applying school’s values (religiosity, nationalism, independence, mutual cooperation, and integrity), carrying out school rules, having work’s habits to achieve the goals of the school. Character education in curriculum 2013, provides a space for school to build up the school culture through the habituation of character education and being a role model. Starting with respect, curiosity, perseverance and courage school culture can be stronger than the previous year and the all school components can bring good influences in the school.
BIOLOGICAL TEACHERS’ MOTIVATION BASED ON SCHOOL LEADERSHIP AND SELF-EFFICACY
Authors: Gea Berti Priska , I Made Putrawan
Published: April 2020

Biology teacher needs to have motivation in delivering learning material related to school leadership and self-efficacy. That is why the objective of this research is to analyze the relationship between school leadership, self-efficacy, and motivation of Biology teachers. A survey used by selecting 91 Biology teachers at Jakarta City by using Simple Random Sampling (SRS). There were three instruments developed to measure school leadership (79 items) with reliability of 0.880, self-efficacy (15 items) with reliability 0.984, and motivation (22 items) with reliability 0.885. Data were analyzed by regression-correlation analysis. The result showed that school leadership and self-efficacy has a positive and significant correlation with motivation. These findings mean when motivation would be improved, factors such as school leadership and self-efficacy could be taken into account.
BIOLOGICAL TEACHERS’ JOB PERFORMANCE BASED ON LEADERSHIP AND TRUST
Authors: Rahmadiana Vina , I Made Putrawan  , Miarsyah Mieke
Published: April 2020

The purpose of this study research is to know effect of leadership and trust in teacher performance in Public High Schools in DKI Jakarta. This research was conducted using survey methods with quantitative approaches and path analysis techniques (path analysis). The population of this study was 111 teachers. Research sample selected as many as 91 teachers using the simple random sampling technique. The data were obtained through questionnaires and analyzed using path techniques. Based on the results of data analysis in the research wet can be concluded: first, teacher leadership has a direct effect on significant performance. Second, trust has a direct effect on significant performance. Third, teacher leadership has a direct effect on significant trust. Fourth, teacher leadership has a direct effect on performance through teachers leadership and trust.
AN EXPERIMENTAL RESEARCH REGARDING THE OPTIMUM COMPOSITION FOR WOOD SLAG BOARDS
Authors: Mihajlova Julia
Published: April 2020

Wood slag boards (WSB) belong to the group of composites formed on the basis of mineral binders (cement, gypsum, blast-slag, etc.). They are multi-componential systems consisting of wood particles, slag-alkaline and mineralizator. The physico-mechanical properties of WSB completely answer the standard requirements valid for high-density wood-cement boards and therefore can be used as a competitive building material. The economic relevancy of their production is grounded in providing building industry with high-quality and at the same time cheap materials, as well as in utilizing scrap materials which would otherwise pollute the environment (blast slag and scrap wood). The optimizing of the mass parts of the components of WSB is a very important problem both from technological and economical point of view. The success in solving the optimizing problem depends to a great degree on the choice of method. This is way a planned experiment is applied, based on the simplex method for multicomponent system with preliminarily determined limits of calculation of the factors. With the help of specialized computer software, the optimum quantity of the components is determined through graphically presented optimum areas
THE EFFECT OF SCHOOL LEADERSHIP AND PROCEDURAL JUSTICE ON CITIZENSHIP BEHAVIOR
Authors: Novianjani Dara Herdiyati , I Made Putrawan  , Siti Zulaikha
Published: April 2020

Citizenship behavior is one of the most important factors that can support the objectives of organizations, may be influenced by leadership factor or justice felt by a teacher in the school. This research aims to know whether there is a direct effect of school leadership and procedural justice against citizenship power. A causal survey used by selecting 115 teachers in Duren Sawit region, East Jakarta by using Simple Random Sampling (SRS). There were three instruments developed to measure citizenship behavior (32 items) with reliability 0.916, school leadership (43 items) with reliability 0.961 and procedural justice (26 items) with reliability 0.944. Data were analyzed using regression, correlation, and path analysis. The results of the analysis showed that leadership and procedural justice has a direct effect and significantly influencing citizenship behavior of teachers. Procedural justice cannot be said as the best mediating factor between leadership and citizenship behavior. However, it’s important to consider aspects of leadership and justice to improve the teacher's citizenship behavior.
TO STUDY MECHANICAL PROPERTIES OF SPRING LIKE SPECIMEN BEFORE AND AFTER DIFFERENT HEAT TREATMENT OPERATIONS
Authors: Kumar Amit
Published: April 2020

In this work we have analyzed the effect heat treatment on properties of spring shape steel specimens under various heat treatment processes. Specimen was subjected to heat treatment in electric muffle furnace. Heat treatment temperature, soaking time and cooling rate were selected as per phase diagram of specimen material. Specimen was tested for mechanical properties before and after heat treatment. Two processes annealing and normalizing compared with respect to their effect on properties of spring shape specimens in reference with standard data for steel used.
DATA STORING AND RETRIEVAL METHOD IN BIG DATA USING FUZZY BASED SCALABLE CLUSTERING ALGORITHMS
Authors: Kumar S.Muthuraj
Published: April 2020

A massive volume of digital data holding valuable information, called Big Data, is produced each generation. To process and excavate such valuable information, clustering is commonly used as a data investigation technique. A huge amount of Big Data diagnostics contexts have been established to measure the clustering procedures used for big data analysis. There exists one and only framework called Fuzzy based mechanism which actually fits in for iterative method by associate in storage divisions and accessible. The proposed algorithm is motivated towards the design and implementation of fuzzy based clustering algorithms on big data, which could be present for clustering huge datasets due to their low computational necessities. In this paper, we propose Random Data Storing with Optimization Fuzzy Logic algorithm (RDS-FLA) applied on cluster data to handle the tasks that are connected with big data clustering. Experimental trainings data taking place several big datasets have been showed. The performance of RDS-FLA is tried in evaluation with the proposed scalable form of the temporal fuzzy and Random data storing that is implemented on the big data cluster. The computation outcomes are recounted in terms of time and space complexity, run time and measure of clustering quality, showing that RDS-FLA is able to run in much less time without compromising the clustering quality. Thus, the algorithm proposed alleviates the processing time and increases the security of storage data effectively. Advantages such as cost optimization and efficiency in data security can be identified from the experimental results of proposed algorithm.
EFFICIENCY IMPROVEMENT OF ELECTRIC VEHICLE BY USING ACTIVE FILTERS
Authors: Bhutkar Vrishali Sanjay , Kulkarni Haripriya
Published: April 2020

In electric vehicle is new emerging trend, because cost of fuel is increasing and air pollution is also increasing. Electric vehicle is control the air pollution. Electric vehicle also gives less cost per kilometer. Electric vehicles can run up to 450 km in a single battery charge to achieve this distance normal fuel consumes very large amount of fuel giving rise to costly journey as well as rise in air pollution but in case of electric vehicles does not pollute air and have high fuel efficiency because of this it is very beneficial for the society. In electric vehicles battery pack is uses to give power to electric motors. Battery is dc supply. Inverter is converted DC to impure AC supply having large harmonics, these harmonics reduces the efficiency of electric motor that as electric vehicle. This work shows some MATLAB simulation of inverter has done 21 levels. This simulation gives approximate output. As a result, THD reduce.