bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does Transfer Pricing, Sales Growth and Capital Intensity Affect Tax Aggressiveness?
Authors: Putri Aisyah  , Adib Noval , Nur Rahmanti Virginia 
Published: September 2024

Purpose: This research aims to analyze the effect of transfer pricing, sales growth, and capital intensity on tax aggressiveness.
Methodology/approach: The population of this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, with 83 companies. Data analysis technique uses descriptive analysis and multiple regression analysis using the SPSS 27 to analyze.
Findings: The results of this research show that transfer pricing have a positive effect on tax aggressiveness. Meanwhile, sales growth and capital intensity variables have a negative effect on tax aggressiveness. Transfer pricing, sales growth, and capital intensity collectively have a significant effect on the level of corporate tax aggressiveness.
Practical implications: The implications of this research can increase knowledge and serve as considerations for the government in formulating tax policies to address weaknesses in tax regulations in the future. The findings from this research can provide understanding of the factors that drive tax aggressiveness, especially within mining companies. Thus, this research has the potential to significantly contribute to the government in improving tax policies, strengthening national revenue, and promoting fairness in the overall tax system.
Originality/value: This research examines mining companies in the most recent 5 years. The main focus of this research is to update understanding of how transfer pricing practices, along with economic variables such as sales growth and capital intensity, influence companies' aggressive policies in managing their tax obligations. By this relevant period, this research is expected to provide new insights into corporate tax strategies in the context of a dynamic and complex industry such as mining.
Motivasi dan Persepsi Minat Berkunjung Kembali Wisatawan Domestik Terhadap Daya Tarik Wisata Monkey Forest Ubud
Authors: Muliawan I Nyoman , Darsana I Made , Widhyandanta I Gede Dirga Surya Arya 
Published: September 2024

Monkey Forest menjadi salah satu DTW yang sangat populer di Bali khususnya kawasan Ubud, hal tersebut dapat diketahui berdasarkan pada jumlah kunjungan wisatawan yang bisa dikatakan tinggi, dimana di tahun 2022 DTW Monkey Forest mendapat jumlah kunjungan sebesar 757,829, yang mana sebagian besar didominasi oleh wisatawan mancanegara. Tujuan penelitian ini adalah untuk mengetahui: 1) pengaruh motivasi terhadap minat wisatawan domestik untuk kembali ke DTW Monkey Forest; 2) pengaruh persepsi terhadap minat wisatawan domestik untuk kembali ke DTW Monkey Forest; dan 3) pengaruh gabungan motivasi dan persepsi terhadap minat wisatawan untuk kembali ke DTW Monkey Forest. Purposive sampling dipadukan dengan pendekatan deskriptif kuantitatif dalam penelitian ini. Untuk metode pengumpulan data digunakan tinjauan pustaka dan penyebaran kuesioner kepada 100 responden. Uji validitas serta reliabilitas sebagai uji instrumen, kemudian uji deskriptif, asumsi klasik, serta regresi linier berganda sebagai analisis data. Pengujian ini menunjukkan hasil antara lain: 1) Motivasi berpengaruh pada Minat Berkunjung Kembali ke Monkey Forest, 2) Persepsi mempengaruhi Minat Berkunjung Kembali ke Monkey Forest, 3) Motivasi dan Persepsi secara simultan memberi pengaruh yang positif terhadap Minat Berkunjung kembali ke Monkey Forest. Dengan variabel (X) mempunyai pengaruh sebanyak 61% kemudian 39% dipengaruhi oleh variabel lain.

Monkey Forest is one of the most popular tourist destinations in Bali, especially the Ubud area, this can be seen based on the number of tourist visits which can be said to be high. where in 2022 tourist attraction Monkey Forest received a total of 757,829 visits, most of which are dominated by foreign tourists. The purpose of this study was to determine: 1) the influence of motivation on domestic tourists' interest in returning to tourist attraction Monkey Forest; the influence of perception on domestic tourists' interest in returning to tourist attraction Monkey Forest; and 3) the combined effect of motivation and perception on tourists' interest in returning to tourist attraction Monkey Forest. Purposive sampling is combined with a quantitative descriptive approach in this study. As methods for gathering data, a literature review and the distribution of questionnaires to 100 respondents were used. Validity and reliability tests were used for instrument analysis, and descriptive analysis, classical assumption tests, and multiple linear regression analysis were used for data analysis. This examination shows the outcomes include: 1) Motivation influences interest in returning to Monkey Forest, 2) Perception influences interest in returning to Monkey Forest 3) Motivation dan Perception influences interest in returning to Monkey Forest. With the variable (X) having a 61% influence and the remaining 39% being influenced by other variables.
Analisis Perencanaan Pengembangan Desa Bitera Gianyar Bali sebagai Daya Tarik Wisata Melalui Pendekatan Pariwisata Berbasis Storynomic Tourism
Authors: Mahardika Ketut , Wirawan I Putu Eka , Aditya I Wayan Putra 
Published: September 2024

Penelitian yang dilakukan di Desa Bitera, Kabupaten Gianyar, Bali, difokuskan pada eksplorasi potensi Desa Bitera sebagai perencanaan pengembangan daya tarik wisata dengan menggunakan pendekatan storynomic tourism. Studi ini mengidentifikasi potensi pariwisata di Desa Bitera dengan pendekatan 4A dalam pariwisata dan menyoroti elemen-elemen cerita yang dapat mendukung konsep storynomic tourism di Desa Bitera. Desa Bitera, dengan peninggalan sejarah, tradisi, dan budayanya, memiliki potensi yang signifikan untuk dikembangkan sebagai daya tarik wisata di Kota Gianyar. Studi ini juga menyoroti pentingnya aksesibilitas, fasilitas, dan lembaga pendukung dalam pengembangan Desa Bitera sebagai destinasi wisata yang berkelanjutan. Temuan penelitian menekankan pentingnya elemen-elemen cerita dalam potensi pariwisata Desa Bitera, terutama melalui narasi sejarah seperti asal-usul Desa Bitera dan cerita dari Relief Tantri Bebitra.

The research conducted in Bitera Village, Gianyar Regency, Bali, focuses on exploring the potential of Bitera Village for tourism attraction development using the storynomic tourism approach. This study identifies the tourism potential in Bitera Village with the 4A approach in tourism and highlights the story elements that can support the concept of storynomic tourism in Bitera Village. Bitera Village, with its historical heritage, traditions, and culture, has significant potential to be developed as a tourist attraction in Gianyar City. This study also highlights the importance of accessibility, facilities, and supporting institutions in the development of Bitera Village as a sustainable tourist destination. The research findings emphasize the importance of story elements in the tourism potential of Bitera Village, particularly through historical narratives such as the origin of Bitera Village and stories from the Tantri Bebitra Relief.
Evaluasi Peluang dan Hambatan dalam Mengelola Destinasi Wisata Pantai dengan Pendekatan Partisipasi Masyarakat
Authors: Negara I Dewa Made Kevin Surya , Negara Febianti , Sari Retno Juwita 
Published: September 2024

Penelitian ini bertujuan untuk mengidentifikasi peluang dan hambatan dalam pengelolaan daya tarik wisata Pantai Medewi di Kabupaten Jembrana yang berbasis partisipasi masyarakat. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa terdapat berbagai peluang yang dapat dimanfaatkan, seperti potensi alam yang indah, keunikan budaya lokal, dan dukungan dari pemerintah daerah. Namun, terdapat pula sejumlah hambatan yang perlu diatasi, termasuk rendahnya tingkat partisipasi masyarakat, kurangnya keterampilan dan pengetahuan dalam pengelolaan wisata, serta infrastruktur yang belum memadai. Penelitian ini menyarankan beberapa strategi untuk meningkatkan partisipasi masyarakat dalam pengelolaan wisata Pantai Medewi, antara lain melalui program pelatihan dan pemberdayaan masyarakat, peningkatan koordinasi antara pemerintah, masyarakat, dan sektor swasta, serta pengembangan infrastruktur yang mendukung kegiatan wisata. Partisipasi aktif masyarakat diharapkan dapat meningkatkan kualitas pengelolaan wisata dan membawa manfaat ekonomi serta sosial bagi masyarakat setempat.

This study aims to identify the opportunities and challenges in the management of Medewi Beach's tourism attractions in Jembrana Regency based on community participation. The research method used is a qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The results show that there are various opportunities that can be utilized, such as beautiful natural potential, unique local culture, and support from the local government. However, there are also several challenges that need to be addressed, including the low level of community participation, lack of skills and knowledge in tourism management, and inadequate infrastructure. This study suggests several strategies to enhance community participation in the management of Medewi Beach tourism, including through community training and empowerment programs, improving coordination between the government, community, and private sector, and developing infrastructure that supports tourism activities. Activec community participation is expected to improve the quality of tourism management and bring economic and social benefits to the local community.
Potensi Pantai Bohay Sebagai Daya Tarik Wisata Pantai
Authors: Putra Kimberley , Suwintari I Gusti Ayu Eka , Suarmana I Wayan Restu 
Published: September 2024

Pantai Bohay merupakan daya tarik wisata di Desa Bhinor Harmony yang memiliki potensi dan keindahan alam. Saat ini wisata Pantai Bohay belum dikelola dengan baik. Tujuan dari penelitian ini untuk menganalisis potensi Pantai Bohay sebagai daya tarik wisata menggunakan teori 4A yaitu (attraction, accessibility, amenity, ancillary). Penelitian ini menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui teknik wawancara, observasi dan analisis teks. Hasil penelitian yaitu di Pantai Bohay mempunyai potensi yaitu atraksi wisata berupa terumbu karang yang masih dikeramatkan oleh warga, lokasi yang strategis, fasilitas menyediakan restaurant dan café, toilet, masjid dan mempuyai fasilitas pendukung yaitu meeting room untuk memenuhi kebutuhan pengunjung.

Bohay Beach is a tourist attraction in Bhinor Harmony Village which has potential and natural beauty. Currently, Bohay Beach tourism has not been managed well. The aim of this research is to analyze the potential of Bohay Beach as a tourist attraction using the 4A theory, namely (attraction, accessibility, amenities, ancillary). This study used descriptive qualitative method. Data was collected through interview techniques, observation and text analysis. The results of the research are that Bohay Beach has potential, namely tourist attractions in the form of coral reefs which are still sacred to residents, strategic location, facilities providing restaurants and cafés, toilets, mosques and supporting facilities, namely meeting rooms to meet visitors' needs.
Strategi Bauran Pemasaran Ekowisata The Sila’s Agrotourism Bedugul dalam Meningkatkan Kunjungan Wisatawan
Authors: Astuti Putu Cindy Ayudia , Nugraha I Gede Putra , Paramita Putu Dian Yuliani 
Published: September 2024

Penelitian ini bersifat konfirmatori yang bertujuan untuk mengetahui strategi – strategi bauran pemasaran yang dilakukan, kendala yang dirasakan oleh manajemen The Sila’s Agrotourism serta untuk mengetahui apakah strategi bauran pemasaran tersebut dapat memberikan dampak dalam meningkatkan kunjungan wisatawan. Metode penelitian ini menggunakan metode Deskriptif Kualitatif dimana pengambilan data – data dan informasi penelitian ini dilakukan melalui wawancara mendalam dengan manajemen The Sila’s Agrotourism yaitu Owner dan team marketing. Hasil penelitian dari wawancara mendalam yang telah peneliti lakukan yaitu Strategi bauran pemasaran yang dilakukan oleh team marketing adalah menggunakan bauran pemasaran 7P dan dengan pemasaran lainnya seperti, Periklanan, Kerjasama, door to door, client to client.

This research is confirmatory in nature which aims to determine the marketing mix strategies implemented, the constraints experienced by the management of The Sila's Agrotourism and to find out whether the marketing mix strategy can have an impact on increasing tourist visits. This research method uses a qualitative descriptive method where the collection of data and research information is carried out through in-depth interviews with the management of The Sila's Agrotourism, namely the Owner and the marketing team. The results of research from in-depth interviews that researchers have conducted, namely the marketing mix strategy carried out by the marketing team is using the 7P marketing mix and with other marketing such as Advertising, Collaboration, door to door, client to client.
Strategi Pengembangan Destinasi Wisata: Studi Kasus Cristo Rei Di Dili, Timor-Leste
Authors: Martins Feliciano Luis Dos Santos , Mahendra I Wayan Eka , Sari Retno Juwita 
Published: September 2024

Penelitian ini bertujuan untuk mengkaji strategi pengqembangan destinasi wisata Cristo Rei di Dili, Timor-Leste, dengan fokus pada identifikasi potensi, analisis faktor pendukung dan penghambat, serta rekomendasi pengembangan berkelanjutan. Metode kualitatif digunakan melalui observasi, wawancara, dan dokumentasi. Hasilnya menunjukkan bahwa Cristo Rei memiliki daya tarik seperti patung Cristo Rei, pantai berpasir putih, keindahan bawah laut, dan tradisi keagamaan. Namun, tantangan seperti keterbatasan infrastruktur, promosi yang kurang efektif, dan rendahnya kesadaran lingkungan masih ada. Analisis SWOT merumuskan strategi yang mencakup peningkatan promosi, pengembangan wisata alam dan budaya, serta kerja sama dengan masyarakat lokal dan pelaku usaha. Penelitian ini merekomendasikan peningkatan infrastruktur, fasilitas pendukung, dan edukasi lingkungan. Kolaborasi antara pemerintah, pelaku usaha, dan masyarakat lokal sangat penting untuk mengoptimalkan potensi wisata dan memberikan kontribusi positif bagi ekonomi dan kesejahteraan masyarakat setempat.

This research aims to examine the strategy for developing the Cristo Rei tourist destination in Dili, Timor-Leste, with a focus on identifying potential, analyzing supporting and inhibiting factors, as well as recommendations for sustainable development. Qualitative methods are used through observation, interviews and documentation. The results show that Cristo Rei has attractions such as the statue of Cristo Rei, white sandy beaches, underwater beauty, and religious traditions. However, challenges such as limited infrastructure, ineffective promotion and low environmental awareness still exist. The SWOT analysis formulates a strategy that includes increasing promotion, developing natural and cultural tourism, as well as collaborating with local communities and business actors. This research recommends improving infrastructure, supporting facilities and environmental education. Collaboration between the government, business actors and local communities is very important to optimize tourism potential and make a positive contribution to the economy and welfare of local communities.
Inovasi Tempe Berbahan Dasar Kacang Almond sebagai Pengganti Kacang Kedelai
Authors: Putra Putu Merdana , Koeswiryono Dika Pranadwipa 
Published: September 2024

Penelitian ini merupakan inovasi olahan tempe dengan bahan dasar kacang almond sebagai bahan utamanya yakni kacang kedelai. Tempe merupakan bahan pangan fungsional pilihan dengan kandungan seluruh zat gizi yang dibutuhkan. Tujuan dari penelitian ini untuk mengetahui inovasi tempe berbahan dasar kacang almond sebagai pengganti kacang kedelai dari segi kualitas, daya tahan, minat masyrakat dan biaya yang dikeluarkan.Penelitian eksperimen ini dilakukan dengan tes organeloptik, daya tahan dan analisis biaya. Tempe almond ini diuji kepada 5 panelis dengan hasil penliaian sebagai berikut: rasa dengan total skor 19 (enak), aroma dengan total skor 19 (segar), tekstur dengan total skor 22 (sangat padat) dan warna dengan total skor 14 (cukup menarik). Dimana tempe almond memiliki keunggulan pada indikator rasa, aroma dan tekstur. Metode yang digunakan dalam menguji daya tahan ini yaitu disimpan pada kulkas / suhu ruang (25oC) yang tidak terpapar langsung sinar matahari yang mana tempe almond tidak mengandung pengawet sehingga daya simpannya cukup singkat berkisar 1-3 hari saja. Adapun biaya yang dikeluarkan biaya satu buah tempe / 100gr menghabiskan biaya sejumlah Rp. 26.500,-. Minat masyarakat terhadap tempe almond dapat bervariasi tergantung pada beberapa faktor: kesadaran akan manfaat kesehatan, kesesuaian dengan diet dan preferensi makanan, dan ketersediaan dan harga.

This research is an innovation of processed tempeh with almonds as the main ingredient, namely soybeans. Tempeh is the functional food of choice with all the nutrients needed. The purpose of this study was to determine the innovation of tempeh made from almonds as a substitute for soybeans in terms of quality, durability, public interest and costs incurred. This experimental study was conducted with organoleptic tests, durability and cost analysis. This almond tempeh was tested on 5 panelists with the following results: taste with a total score of 19 (good), aroma with a total score of 19 (fresh), texture with a total score of 22 (very solid) and color with a total score of 14 (quite attractive). Where almond tempeh has advantages in taste, aroma and texture indicators. The method used in testing this durability is stored in a refrigerator / room temperature (25oC) which is not exposed to direct sunlight where almond tempeh does not contain preservatives so that the shelf life is quite short ranging from 1-3 days only. The cost incurred costs one piece of tempeh / 100gr costs a total of Rp. 26,500, -. Public interest in almond tempeh may vary depending on several factors: awareness of health benefits, compatibility with diet and food preferences, and availability and price.
Foucault and Somaesthetics: Variations on the Art of Living
Authors: Shusterman Richard 
Published: September 2024

This essay examines Foucault’s legacy in terms of its contribution to the field of somaesthetics. It demonstrates how Foucault’s work on embodiment, care of the self, pleasure, sexuality, and aesthetics of existence were inspirational to the founding of somaesthetics and can serve as exemplars of somaesthetic philosophy. However, the essay also explores the ways that current somaesthetic research departs from Foucault’s theories by critiquing their limitations with respect to several important issues. These issues include the varieties of pleasure, the multicultural scope and diversity of ars erotica, the range of aesthetics and art, and the demand for truth and heroism in the art of living a beautiful life.
Early Detection of Phishing Sites with Enhanced Neural Network Models
Authors: Suarti Isa , Chamidy Totok , Crysdian Cahyo 
Published: September 2024

Phishing is a digital crime committed with the aim of obtaining personal data by creating a link or website that resembles the original. This form of cyber attack is caused by a notification in a text message, email, or phone call. A common anti-phishing countermeasure technique is to perform early detection of potentially phishing sites, primarily according to the source code features, which are required to traverse web page content, as well as third parties that slow down the process of clarifying phishing URLs. Although the latest technology has long been used in phishing early detection, there is still a need for manual feature engineering that is important and reliable enough to detect emerging phishing offenses. One of these involves training a neural network (NN) using a dataset of known phishing URLs and legitimate URLs. The research was conducted using 200 data, Data were separated into training and testing categories. Training was done using 100 and 120 data. Training results on 100 data and 160 data had lower iterations and errors on the tanh activation function compared to the logistic activation function. The number of iterations that occur in logistic activation is as many as 400 iterations, while when using the tanh activation function only 175 iterations are needed.
Ultra-Early Diffuse Lung Disease in an Infant with Pathogenic Variant in Telomerase Reverse Transcriptase (TERT) Gene
Authors: Visekruna J , Basa M , Grba T , Andjelkovic M , Pavlovic S , Nathan N , Sovtic A 
Published: September 2024

Abstract
The pathogenic variants in the telomerase reverse transcriptase (TERT) gene have been identified in adults with idiopathic pulmonary fibrosis, while their connection to childhood diffuse lung disease has not yet been described. Within this study, we present a case of a five-month-old, previously healthy infant, with early-onset respiratory failure. The clinical suspicion of diffuse lung disease triggered by cytomegalovirus (CMV) pneumonitis was based on clinical and radiological presentation. Multiorgan involvement was not confirmed. Considering the possible connection between CMV pneumonitis and early-onset respiratory failure, clinical exome sequencing was performed and a novel variant, classified as likely pathogenic in the TERT gene (c.280A>T, p.Lys94Ter) was detected. After segregation analysis yielded negative results, the de novo status of the variant was confirmed. Respiratory support, antiviral and anti-inflammatory therapy offered modest benefits, nevertheless, eighteen months after the initial presentation of disease, an unfavourable outcome occurred. In conclusion, severe viral pneumonia has the potential to induce extremely rare early-onset diffuse lung disease accompanied by chronic respiratory insufficiency. This is linked to pathogenic variants in the TERT gene. Our comprehensive presentation of the patient contributes to valuable insights into the intricate interplay of genetic factors, clinical presentations, and therapeutic outcomes in cases of early-onset respiratory failure.
High-Resolution HLA-DRB1 Allele Frequencies in a Romanian Cohort of Stem Cell Donors
Authors: Caragea MA , Ursu IR , Visan DL , Maruntelu I , Iordache P , Constantinescu A , Tizu M , Tălăngescu A , Constantinescu I 
Published: September 2024

Abstract
The goal of the current study was to determine the high-resolution frequencies of the HLA-DRB1 alleles among the analyzed Romanian cohort of healthy stem cell donors. Using Next Generation Sequencing (NGS), we estimated class II HLA-DRB1 allele frequencies to a 6-digit resolution through HLA typing in a Romanian cohort of healthy individuals. The study for HLA genotyping included 420 willing donors from the National Registry of Voluntary Hematopoietic Stem Cell Donors (RNDVCSH). In 2020 and 2021, peripheral blood samples were collected and transported to the Fundeni Clinical Institute. We used the Immucor Mia Fora NGS MFlex kit for HLA genotyping. Forty-one different alleles were detected in 420 analyzed samples, out of which the most frequent HLA-DRB1 alleles were DRB1*16:01:01 (12.6%), DRB1*11:04:01 (12.1%) and DRB1*03:01:01 (12%). The HLA-DRB1*11:01:02 and -DRB1*08:04:01, -DRB1*05:01:01, -DRB1*13:05:01, -DRB1*14:07:01, -DRB1*09:01:02, -DRB1*11:02:01, -DRB1*04:07:01, -DRB1*15:03:01, -DRB1*03:02:01, -DRB1*04:06:02, -DRB1*04:08:01, -DRB1*14:05:01 were identified only once. The results revealed similarities with countries belonging to the Eastern Europe, the Balkans and the Caucasus regions. Further studies on larger Romanian cohorts are needed for confirming the current results.