bluuebunny/crossref_metadata_2025_split huggingface dataset:
Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit dan Penghindaran Pajak
Authors: Martha I Dewa Agung Ayu Mega Maharani , Jati I Ketut 
Published: October 2021

Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance.
Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.
Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi
Authors: Artini Ni Made , Setiawan Putu Ery 
Published: October 2021

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance.
Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.
Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik
Authors: Rinta Mei 
Published: October 2021

This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares.
Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.
Kepuasan Memediasi Pengaruh Kualitas Sistem, Kualitas Informasi dan Pelatihan terhadap Kinerja Individual Pengguna Siskeudes
Authors: Aini Hayyun , Irwan M. , Surasni Ni Ketut 
Published: October 2021

This study aims to provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency.
Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.
Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai Perusahaan Farmasi
Authors: Listiani Vebyeta , Ariyanto Dodik 
Published: October 2021

Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims to determine the effect of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure on firm value. The number of samples used in this research is 40 observation pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses purposive sampling technique in accordance with predetermined criteria. The analysis technique used is panel data regression analysis with Eviews program. The results showed that ERM disclosure and IC disclosure had a positive and significant effect on firm value.
Keywords: Enterprise Risk Management Disclosure; Intellectual Capital Disclosure; Firm Value; Covid-19.
Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA
Authors: Notiasih Nyoman , Putra I Made Pande Dwiana 
Published: October 2021

This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA.
Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.
PLANIRANJE RESURSA PREDUZEĆA – ERP SISTEM
Authors: Škorić Maša 
Published: October 2021

Planiranje resursa preduzeća je sistem (ERP sistem) koji omogućava menadžerima preduzeća da predviđaju, planiraju, kontrolišu, mere i analiziraju sve resurse poslovnog sistema. U radu je prikazana struktura ERP sistema, uloga, mogućnosti uvođenja i očekivani rezultati primene. Posebno je prikazan SAP ERP sistem i njegova uloga u planiranju resursa u poslovnim organizacijama.
Influence of Soil-Structure Interaction on the Seismic Response of the Structure on Mat Foundation
Authors: Awchat G. D. , Monde A. S. 
Published: October 2021

The disasters that occur due to seismic activities not only affect the structure but also soil beneath it. Neglecting the effect of Soil-Structure Interaction (SSI) in design leads to unsafe design. This paper focuses on the behavior of the structure under El-Centro earthquake considering soil-structure interaction (SSI). Seismic response of G+10 storied building in various seismic zones of India is obtained using Time-history method. The direct approach i.e., finite element analysis is used to analyze effect of SSI. The model with mat foundation and soil is compared with fixed base model in SAP 2000 v.20. The behavior of the structure is studied by parameters like inter-storey drift ratio, lateral storey displacements, response spectrum curves for spectral acceleration and spectral velocity for various damping and time period of different seismic zones of India. The parameter like inter-storey drift ratio can determine safety of the structures. From inter-storey drift ratios, the buildings in zone IV and zone V were found to be unsafe. The lateral storey drift was found to increase by 47-87% considering SSI in zone II and 60-95% considering SSI in Zone II, IV and V. It also increased with increase in storey number. The spectral acceleration, spectral velocity and time period increased by considering effects of SSI in each seismic zone. The spectral acceleration and spectral velocity found to decrease with increase in damping and increase in seismic zones from zone II to V. Further to reduce the effect of SSI the structures can be equipped with base isolators and various types of dampers. It is clear that from zone III to V, SSI should be included for structures on soft soil and for retrofitting of the structure. Some experimental studies can further be performed and the numerical modelling can include parameters like P-delta, angle of incidence of ground motions and various structural systems can be implemented in this study. Doi: 10.28991/cej-2021-03091752 Full Text: PDF
Impact of Landuse Morphology on Urban Transportation
Authors: Okeke Francis O. , Gyoh Louis , Echendu Ifeanyi F. 
Published: October 2021

People, cities, nations and the world, in general, would remain largely underdeveloped without transportation systems. However, Transportation puts significant pressure on land use and poses a great challenge to urban sustainability in developing countries. This study examines the influence of Land use structure on Intra-urban transportation in the developing city of cities in the West African sub-region – using Enugu city as a case study. The study uses a descriptive research method. A survey was carried out in six districts within the Enugu metropolis based on a stratified, purposive sampling technique. Questionnaires were used as data collection instruments; 400 respondence participated in the study employing Yamane equation. Furthermore, a twelve-hour (7 am to 7 pm) traffic count was conducted to assess traffic volume. The study finding revealed that Transportation within the urban areas is significantly impacted by Land-use structure, city morphology, neighbourhood characteristics in terms of population and residential density of the city. The hypothesis suggests no significant difference between the various land uses across the Enugu metropolis (p = 0.129). It was also discovered that an average of 122,431 Passenger Car Units (PCU) constantly ply the metropolis roads to service a total population of 564,725 daily, indicated a high rate of car dependency. The study surmises that land use generates vehicular traffic, which impacts the socio-economic environment and the effectiveness of the transportation system. The significance of this study is that the findings contribute to the existing knowledge base that would advance stratic policy formation towards acceleration of the uptake of sustainable urban transportation systems in the region. Doi: 10.28991/cej-2021-03091758 Full Text: PDF
Emotions and Self-efficacy as Mediators of Pre-Service Teachers' Adoption of Digital Tools
Authors: Daher Wajeeh , Baya'a Nimer , Anabousy Ahlam 
Published: October 2021

The present research examines whether the pre-service teachers’ preparation in using digital tools in their teaching develops their acceptance of these tools for teachings. The research also examines the mediation of self-efficacy, anxiety of using digital tools for teaching mathematics and science and enjoyment of this use between the constructs of acceptance of digital tools for teaching. We used the TAM questionnaire in addition to scales that measure enjoyment, self-efficacy and anxiety. Forty-eight mathematics and science pre-service teachers participated in the study. We analyzed the collected data using SPSS 21. The research results indicate that the pre-service teachers’ preparation resulted in significant differences in their scores of affective and usage constructs associated with their acceptance of digital tools for mathematics and science teaching, except in the scores of anxiety. Self-efficacy proved to be a partial mediator between attitude and intention-to-use. Enjoyment proved to be a partial mediator between ease-of-use and attitude, but not between usefulness and attitude. Moreover, enjoyment proved to be a partial mediator between attitude and intention-to-use. These findings contribute to the understanding of mediators that affect the acceptance of digital tools for teaching. Doi: 10.28991/esj-2021-01301 Full Text: PDF
Planning, Accounting and Control as Risk Management Tools for Small Business Investment Projects
Authors: Bondarenko Svitlana , Shlafman Natalya , Kuprina Nataliia , Kalaman Olga , Moravska Olena , Tsurkan Natalia 
Published: October 2021

The purpose of this study is to develop scientifically sound proposals and recommendations for the implementation of planning, accounting and control tools in risk management of investment projects of small businesses. The relevance of this study is due to the need to provide small businesses with effective methods of risk management of the investment project, which can significantly reduce the negative impact of risk factors and achieve a significant effect from the investment. To achieve the goal of the study, methodological approaches were used to assess the risk sustainability of the enterprise, based on the assessment of the resource potential of the enterprise. A system of indicators is proposed to assess the quality of enterprise resources. Theoretical and methodological approaches to the formation of an early warning system in risk management have been developed. The proposed concept of indicative management includes tools for indicative control of investment projects in relation to the risk sustainability of the enterprise from the standpoint of its resource provision. Risks in this case become key indicators to which management actions should be directed. The introduction of a risk passport is proposed as a tool for early warning of crisis phenomena in small enterprises. The authors proved that the risk prevention system should be integrated into the overall organizational structure and become part of the enterprise management system. Indicative management is proposed as a tool for implementing functional strategies to prevent or eliminate threats and maximize their strengths and capabilities. Doi: 10.28991/esj-2021-01302 Full Text: PDF
Applying Conflict Management Styles to Resolve Task Conflict and Enhance Team Innovation
Authors: To Anh Tho , Tran Thi Siem , Nguyen Kieu Oanh , Hoang Van Trung , Thai Kim Phong 
Published: October 2021

Task conflicts among group members have a significant impact on team creativity, so it is critical to identify which conflict resolution styles should be used. This paper aims to examine how various conflict management styles influence team creativity via task conflict. The empirical research was conducted using the Structural Equation Model (SEM) for a sample of 257 employees working for Vietnamese organizations. The results show that dominating style increases task conflict while combining and obliging styles reduce it. To take advantage of the creativity-related benefits associated with task conflict, team leaders should develop an open atmosphere that encourages participants' integrating styles, rather than dominating styles. The negative influence of obliging style reflects Vietnamese culture's high collectivism. The study provides various approaches for task conflict management and also highlights the role of controlling task conflicts in enhancing team innovation. It implies that employees will be able to work better as a team in practice if conflict management strategies are used in a flexible manner. It helps them to build a good connection and successfully implement new ideas. Further research should extend the conclusion of this analysis in various contexts to generalize the findings. Doi: 10.28991/esj-2021-01303 Full Text: PDF
Cluster Data Analysis with a Fuzzy Equivalence Relation to Substantiate a Medical Diagnosis
Authors: Lampezhev Abas Hasanovich , Linskaya Elena Yur`evna , Tatarkanov Aslan Adal`bievich , Alexandrov Islam Alexandrovich 
Published: October 2021

This study aims to develop a methodology for the justification of medical diagnostic decisions based on the clustering of large volumes of statistical information stored in decision support systems. This aim is relevant since the analyzed medical data are often incomplete and inaccurate, negatively affecting the correctness of medical diagnosis and the subsequent choice of the most effective treatment actions. Clustering is an effective mathematical tool for selecting useful information under conditions of initial data uncertainty. The analysis showed that the most appropriate algorithm to solve the problem is based on fuzzy clustering and fuzzy equivalence relation. The methods of the present study are based on the use of this algorithm forming the technique of analyzing large volumes of medical data due to prepare a rationale for making medical diagnostic decisions. The proposed methodology involves the sequential implementation of the following procedures: preliminary data preparation, selecting the purpose of cluster data analysis, determining the form of results presentation, data normalization, selection of criteria for assessing the quality of the solution, application of fuzzy data clustering, evaluation of the sample, results and their use in further work. Fuzzy clustering quality evaluation criteria include partition coefficient, entropy separation criterion, separation efficiency ratio, and cluster power criterion. The novelty of the results of this article is related to the fact that the proposed methodology makes it possible to work with clusters of arbitrary shape and missing centers, which is impossible when using universal algorithms. Doi: 10.28991/esj-2021-01305 Full Text: PDF
Synthesis of Water-Repellent Coating for Polyester Fabric
Authors: Mohd Za’im Nur Nabilah , Mohd Yusop Hartina , Wan Ismail Wan Norfazilah 
Published: October 2021

A new hydrophobic hexyltrimethoxysilane (HTMS) coating for polyester fabric was successfully synthesized via a one-step water-based sol-gel method under acidic condition. Five different molar ratios of HTMS: water (1;40, 1:30, 1:20, 1:12 and 1:3) were prepared and the solution was deposited onto the polyester fabric by a simple dip-pad-cure process. The effect of water content on hydrophobicity was evaluated by manual testing on the treated polyester fabric samples. The effectiveness of hydrophobicity properties was further characterized using water contact angle (WCA) measurement. The optimized molar ratio of 1:3 was found to obtain the best hydrophobic property of 136.2° with particle size 115.3 µm measured using Particle Size Analyzer (PSA). Fourier transform infrared spectroscopy (FTIR) analysis confirmed the success of sol gel process with the presence of Si-O-Si band, which was also determined using energy dispersive X-ray spectroscopy (EDX). The Scanning Electron Microscopy (SEM) images revealed a good surface morphology of the homogenous thin xerogel coating with no visible cracks. Using HTMS without combinations of other precursors resulted in rough surface structure due to the low surface energy caused by long-chain alkyl silane in the HTMS coating and this provided the treated polyester fabric with good hydrophobicity. Doi: 10.28991/esj-2021-01309 Full Text: PDF
II. ABDÜLHAMİD DÖNEMİNDE BİR EĞİTİM MODELİ: AŞİRET MEKTEBİ (1892-1908)
Authors: TEKİN Rahmi , DUMAN Esmer 
Published: October 2021

Aşiret Mektebi, II. Abdülhamid (1876-1908) döneminde öncellikle Arap aşiret çocukları için açılmış, daha sonra da Kürt ve Arnavut aşiret çocuklarının mektebe dâhil edildiği özel bir okuldur. Aşiret Mektebi’nin açılma sebebi, aşiret çocuklarının devlet bünyesinde eğitim almaları ve onların devlete bağlı birer birey olarak yetişmelerini sağlamaktı. Bu amaç doğrultusunda 1892 yılında İstanbul’da Aşiret Mektebi kurulmuştur. On beş yıl boyunca eğitim öğretime devam etmiştir. Başlangıçta İstanbul’da bir örnek olarak açılıp daha sonra diğer vilayetlerde de açılması hedeflenmiştir. Fakat işler planlandığı gibi gitmemiş, İstanbul’la sınırlı kalmıştır.
Bu çalışmada, Cumhurbaşkanlığı Osmanlı Arşivi belgelerine dayanarak mektebin açılışından, mektep içinde yaşanan problemler ve mezun olan öğrencilerin durumları temel olarak ele alınmıştır.
HATÂYÎ DÎVÂNI’NIN DİL ÖZELLİKLERİ
Authors: ÇETİN İdris 
Published: October 2021

Şah İsmail XVI. yüzyılda yaşamış Azerbaycan sahasının önemli şairlerindendir. Aynı zamanda Safevî devleti§nin şahı ve Safevî tarikatının şeyhidir. Şiirlerinde Hatâyî mahlasını kullanmıştır. Eserlerini Türkçe yazmıştır. Az sayıda Farsça şiiri vardır.
Şah İsmail’in Deh-nâme Nasîhat-nâme ve Dîvân olmak üzere üç eseri vardır. Dîvân’ının tenkitli metni geniş bir inceleme ve İstanbul Araştırmaları Enstitüsü Şevket Rado Yazmaları, nr. 51 nüshasının tıpkıbasımıyla birlikte Muhsin Macit tarafından yayınlanmıştır: Hatâyî Dîvânı, Türkiye Yazma Eserler Başkanlığı Yay., İstanbul 2017. Çalışmamızda bu yayını esas aldık.
Bu çalışmada Hatâyî Dîvânı’nın dil özellikleri üzerinde durulmuştur. Hatâyî Dîvânı’nda Azerbaycan Türkçesi özellikleri hâkimdir. Eserde zamir n’sinin düşmesi, belirtme hâli eki /+nI/, yönelme hâli eki /+ga/, ayrılma hâli eki /+dIn/ ile bol- fiili gibi az sayıda Çağatay Türkçesi özelliği de bulunur.
THE AMERICAN CONSUL CESNOLA BROTHERS AND THE FATE OF ANTIQUITIES IN OTTOMAN CYPRUS
Authors: ÇELİK Cemil 
Published: October 2021

This paper aims to identify the antiquities of Ottoman Cyprus taken abroad with or without permits, focussing upon the activities of the Cesnola brothers and the efforts of the Ottoman state to obstruct them in these activities. This article employs both the wide range of research literature on this subject, including Cesnola’s extensive writings and documents from the Presidency of the Republic of Turkey Directorate of State Archives, Ottoman Archives, thereby presenting the Ottoman position on the Cesnola brothers’ activities.
General Palma di Cesnola, who served as American envoy between the years 1865-1876 and Russian envoy for part of his stay, became interested in the historical heritage of the island of Cyprus upon his arrival. The Ottoman governor of the island, who had suspicions about his removal of the artefacts from the island, tried to obstruct him. Overcoming these obstructions with his diplomatic position, Cesnola managed to avoid the Governor’s efforts. Initially, he visited numerous European capitals to market these antiquities of the historical heritage of the island. Later he contacted American Museums and reached an agreement with the Metropolitan Museum, where later, his position as a trustee and the Chairman of the Board of Trustees of the Museum was facilitated with these antiquities from Cyprus. When he had to depart to take the antiquities out of the island, he invited his brother Alexander Cesnola to continue his work. Following the footsteps of his brother, Alexander Cesnola supervised the excavations and took artefacts abroad. In 1878 with the British taking over the governing of the island, he had problems obtaining excavation permits from the new administration. These developments led to the departure of Alexander Cesnola from the island.