bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Hybrid Approach to Detect and Identify Text in Picture
Authors: Wydyanto Wydyanto , Mat Nayan Norshita , Sulaiman Riza , Dewi Deshinta Arrova , Kurniawan Tri Basuki 
Published: February 2024

In order to create computer systems that can automatically read text from images or pictures, researchers focus on detecting and recognizing text in images. This issue is particularly difficult because images often have complicated backgrounds and a wide range of properties, including color, size, shape, orientation, and texture. Our proposed approach is based on morphology, which consists of a dilation and erosion process to extract text and recognize black-and-white text areas that contain document text or images. This suggested approach has been investigated for its ability to automatically identify text aligned with text pictures, such as store names, street names, banners, and posters. The design, application, and outcomes of the device's experiments are covered in this manuscript using Optical Character Recognition (OCR) Tesseract standards and the optimized OCR Tesseract. Our result shows that the optimized OCR Tesseract performs much better compared to the standard. Image preprocessing and text processing modules comprise this device's two modules. With an Arduino Uno and drawbot/flutter for text printing, this device was created using the Raspberry Pi and a 1.2GHz processor. Doi: 10.28991/ESJ-2024-08-01-016 Full Text: PDF
Employees’ Perceptions of Workplace Safety Culture: A Case Study of a Polyester Company
Authors: Jaroenroy Thepporn , Piromsri Supinya , Haitian Phatchupha , Boonkhao Laksanee , Rattanachaikunsopon Pongsak 
Published: February 2024

Safety culture is a crucial component of ensuring workplace safety and preventing accidents. This study aimed to assess the safety leadership and safety culture of a polyester company in Thailand. Data gathering was conducted utilizing survey forms developed by the study team, including the 360-degree safety leadership survey and the 36-question safety culture survey. The sample group, comprising 1,286 individuals, consisted of management, employees, and independent contractors from a polyester company with four business units. Both the safety leadership and the safety culture perception surveys were provided with average values, thorough descriptions, graphical representations, and visuals. The study revealed that the perceptions of safety leadership and safety culture among the employees aligned with the standard level. However, certain issues, including off-the-job safety, communicating about safety, empowering other employees, setting safety standards and expectations, and promoting safety improvements and sharing, placed the organization’s safety culture at the foundational level, requiring management commitment and awareness development. For further actions, the company should emphasize the value of strategic workers' involvement in programs that empower employees, such as visible safety leadership for all management levels, notification and reporting programs, and safety sharing among business partners, to establish a world-class safety culture as the company's goal. Doi: 10.28991/ESJ-2024-08-01-017 Full Text: PDF
A Third-order Two Stage Numerical Scheme and Neural Network Simulations for SEIR Epidemic Model: A Numerical Study
Authors: Arif Muhammad Shoaib , Abodayeh Kamaleldin , Nawaz Yasir 
Published: February 2024

This study focuses on the cutting-edge field of epidemic modeling, providing a comprehensive investigation of a third-order two-stage numerical approach combined with neural network simulations for the SEIR (Susceptible-Exposed-Infectious-Removed) epidemic model. An explicit numerical scheme is proposed in this work for dealing with both linear and nonlinear boundary value problems. The scheme is built on two grid points, or two time levels, and is third-order. The main advantage of the scheme is its order of accuracy in two stages. Third-order precision is not only not provided by most existing explicit numerical approaches in two phases, but it also necessitates the computation of an additional derivative of the dependent variable. The proposed scheme's consistency and stability are also examined and presented. Nonlinear SEIR (susceptible-exposed-infected-recovered) models are used to implement the scheme. The scheme is compared with the non-standard finite difference and forward Euler methods that are already in use. The graph shows that the plan is more accurate than non-standard finite difference and forward Euler methods that are already in use. The solution obtained is then looked at through the lens of the neural network. The neural network is trained using an optimization approach known as the Levenberg-Marquardt backpropagation (LMB) algorithm. The mean square error across the total number of iterations, error histograms, and regression plots are the various graphs that can be created from this process. This work conducts thorough evaluations to not only identify the strengths and weaknesses of the suggested approach but also to examine its implications for public health intervention. The results of this study make a valuable contribution to the continuously developing field of epidemic modeling. They emphasize the importance of employing modern numerical techniques and machine learning algorithms to enhance our capacity to predict and effectively control infectious diseases. Doi: 10.28991/ESJ-2024-08-01-023 Full Text: PDF
Cycloartobiloxanthone, a Flavonoid with Antidiabetic, Antibacterial and Anticancer Activities from Artocarpus kemando Miq.
Authors: Suhartati Tati , Prihatin Antin S. , Kurniati Armidla N. , Ropingi Hendri , Yandri Yandri , Hadi Sutopo 
Published: February 2024

In this present work, a cycloartobiloxanthone compound was isolated from the stem wood and root bark of the Pudau plant (Artocarpus kemando Miq.). The purity of the compound was determined using thin-layer chromatography with three eluent systems and melting point tests. The sample was then analyzed using UV-Vis, IR, and NMR spectroscopy, ensuring that the compound is cycloartobilox-anthone. The cycloartobiloxanthone compound was obtained in a yellow crystalline form with a melting point of 285.1-294°C. The compound was then investigated for antidiabetic, anticancer, and antibacterial properties, showing that the compound has an anti-diabetic effect by reducing the activity of the α-amylase enzyme, with the highest percentage of inhibition of 48.53 ± 1.84% achieved with the use of 1000 ppm of the compound. Cycloartobiloxanthone isolated has an IC50 value of 9.21 µg/mL for anticancer activity against MCF-7 cells, indicating that the compound shows active cytotoxic actions. Staphylococcus aureus was very strongly inhibited by the compound in the antibacterial test at all doses, whereas for Salmonellasp., the activity was categorized as moderate at concentrations of 0.4 and 0.3 mg/disc and strong at 0.5 mg/disc. The anti-diabetic, anti-cancer, and antibacterial bioactivity studies indicated that the cycloartobiloxanthone compound isolated has a broad spectrum of pharmacological actions, indicating that the compound has promising potential. Doi: 10.28991/ESJ-2024-08-01-04 Full Text: PDF
Extracting Explicit and Implicit Aspects Using Deep Learning
Authors: Azman Busst Mikail Muhammad , Anbananthen Kalaiarasi Sonai Muthu , Kannan Subarmaniam , Kannan Rajkumar 
Published: February 2024

The proliferation of user-generated content on social networks and websites has heightened the significance of sentiment analysis, also known as opinion mining, as a critical tool for comprehending people’s attitudes toward various topics. Aspect-level sentiment analysis, which considers specific aspects or features of texts, provides a more comprehensive view of sentiment analysis. The aspect-level approach encompasses both explicit and implicit aspects, where explicit aspects are readily mentioned in texts while implicit aspects are implied or inferred from contextual clues. Despite the significance of implicit aspects in the overall review, previous research has predominantly focused on explicit aspect extraction. Limited attention has been given to the extraction of implicit aspects, despite their potential impact on capturing the complete sentiment picture of texts. Therefore, this study aims to find an aspect extraction solution capable of identifying and extracting both explicit and implicit aspects from texts. This study compares various machine and deep learning models on the SemEval-2014 and SemEval-2016 restaurant datasets. The experimental analysis demonstrates that the proposed Aspect-BiLSTM model emerged as the best-performing model, achieving high accuracy in classifying both explicit and implicit aspects, with 92.9% accuracy for the 2014 and 90.7% accuracy for the 2016 datasets. Notably, the proposed solution was able to capture multiple aspects of texts, making it more robust and versatile. This study highlights the efficacy of the Aspect-BiLSTM model for aspect extraction, which will give valuable insights into the advancement of aspect-level sentiment analysis. Doi: 10.28991/ESJ-2024-08-01-05 Full Text: PDF
Exploring the Determinants and Consequences of Task-Technology Fit: A Meta-Analytic Structural Equation Modeling Perspective
Authors: Chavarnakul Thira , Lin Yu-Chun , Khan Asif , Chen Shih-Chih 
Published: February 2024

Objectives: Task-Technology Fit (TTF) is mainly used to determine the users’ performance based on the tasks and technological attributes. This study integrated and evaluated TTF with the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). This paper aims to compile and analyze the literature on task-technology fit (TTF) since 2000. Method: Through the meta-analytic structural equation modeling (MASEM) approach, understand the application of TTF in the last 20 years and explore future research directions. In addition, this paper employs subgroup analysis and sample sub-grouping to better understand the differences between these studies. The samples were divided into two categories: identity groups (employee, individual, and student) and voluntary groups (voluntary and non-voluntary). Findings: The relationship between the variables belonging to the original TTF model (including TASK, TEC, TTF, PI, and UT) was found to be relatively stable. After combining the variables of UTAUT2 (including PEOU, BI, and PE) and IC, all paths were also found to have a medium or high effect. The TTF-BI path was significant in the identity-based subgroup analysis, and the IC-TTF path was significant in the voluntary-based subgroup analysis. Novelty:Given that the traditional TTF literature is too subjective, this paper adopts MASEM as applied in management research. There are few similar studies so far. Therefore, this paper not only analyzes TTF objectively through MASEM but also provides some directions and suggestions for expanding the TTF model and hopes to give a stronger explanation for future research. Doi: 10.28991/ESJ-2024-08-01-06 Full Text: PDF
Marketing Communication Strategy in the Retail Sector: Examining Repurchase Intention
Authors: Hermansyah Yus 
Published: February 2024

In the face of intensifying market competition, the significance of retail marketing strategies and tactics cannot be understated, as they are pivotal in enhancing customers’ satisfaction, fostering loyalty in customers, and ultimately elevating the likelihood of repurchase intentions. This research strives to discern the distinct attributes of customers and gauge their perceptions of the marketing strategies employed by Hypermarket Companies. Additionally, it examines the interplay between customer satisfaction, loyalty, and the consequent cultivation of repurchase intentions. Furthermore, the study explores the foundational retail marketing strategies that underpin the establishment of customer loyalty. The analytical approach encompasses Confirmatory Factor Analysis, SEM-PLS, and Biplot techniques. The findings underscore a customer profile primarily comprising males within the 18–29 age bracket, married, childless, holding undergraduate degrees, enjoying middle-income status, and engaged as private sector employees. Notably, the paramount driver shaping loyalty is the quality of retail service. It is intriguing to note that while the retail mix strategy within Bandung's hypermarkets is predicted to wield no direct influence on loyalty, marketing communication emerges as a potent determinant significantly impacting repurchase intentions. This study contributes to understanding customer behavior and loyalty in hypermarkets. It sheds light on the critical role of service quality in building loyalty. It highlights the importance of effective marketing communication for encouraging repurchase intentions and offers valuable insights for retail marketing strategies. Doi: 10.28991/ESJ-2024-08-01-08 Full Text: PDF
Topic Modeling: A Consistent Framework for Comparative Studies
Authors: Amaro Ana , Bacao Fernando 
Published: February 2024

In recent years, the field of Topic Modeling (TM) has grown in importance due to the increasing availability of digital text data. TM is an unsupervised learning technique that helps uncover latent semantic structures in large sets of documents, making it a valuable tool for finding relevant patterns. However, evaluating the performance of TM algorithms can be challenging as different metrics and datasets are often used, leading to inconsistent results. In addition, many current surveys of TM algorithms focus on a limited number of models and exclude state-of-the-art approaches. This paper has the objective of addressing these issues by presenting a comprehensive comparative study of five TM algorithms across three different benchmark datasets using five different metrics. We offer an updated survey of the latest TM approaches and evaluation metrics, providing a consistent framework for comparing different algorithms while introducing state-of-the art approaches that have been disregarded in the literature. The experiments, which primarily use Context Vectors (CV) Topic Coherence as an evaluation metric, show that Top2Vec is the best-performing model across all datasets, disrupting the tendency for Latent Dirichlet Allocation to be the best performer. Doi: 10.28991/ESJ-2024-08-01-09 Full Text: PDF
Estimates of the economic damages of an oil spill on the coast of Muara Gembong, Bekasi Regency, West Java, Indonesia
Authors: Novianti Naomi , Hardiyanti Armeita Rifqi , Afifah Ifa , Ismiah Salasatin 
Published: February 2024

Coastal Muara Gembong is included in the Environmental Strategic Area, and the Natural Resources Strategic Area based on the Bekasi Regency Regional Spatial Plan 2011-2031. The Java Sea as the northern boundary of Bekasi Regency, one of the busy shipping routes originating from Tanjung Priok to Jayapura and Tanjung Priok to Surabaya, is the main source of oil spills that can occur around the coastal area of Muara Gembong. The coastal area of Muara Gembong has been affected by the Pertamina oil spill since July 21, 2019. The purpose of this study is to estimates the economic damages due to oil spills at Muara Gembong mangrove ecosystem. The economic damages are calculated by including two components, namely compensable value and recovery costs. Compensable value obtained by assessing natural resource damage, i.e. mangrove ecosystem, includes both the value of direct benefits and indirect benefits, which is IDR 497,519,413,897.09. The value of the recovery cost is IDR 40,611,959,689.98. So, the economic losses due to the oil spill on the Muara Gembong mangrove ecosystem is IDR 538,131,373,587.08. Along with these results, the government must also immediately be able to identify the impacts and calculate the value of losses or economic impacts to optimize the response to oil spill incidents.
Pengaruh Aksesibilitas Laporan Keuangan, Kompetensi Aparatur Desa, dan Sistem Pengendalian Internal Pemerintah Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Dana Desa
Authors: Sinamo Elisa Febriani , Yusra Muhammad , Hilmi Hilmi , Nazaina Nazaina 
Published: February 2024

Penelitian ini bertujuan untuk menguji pengaruh aksesibilitas laporan keuangan, kompetensi aparatur desa, dan sistem pengendalian internal terhadap akuntabilitas pemerintah desa dalam mengelola dana desa di Kecamatan Muara Satu Kota Lhokseumawe. Populasi dalam penelitian ini adalah aparatur desa pada sebelas desa di Kecamatan Muara Satu yaitu 33 orang responden. Pengambilan sampel dalam penelitian ini menggunakan sampel jenuh. Data dikumpulkan dengan menyebarkan secara langsung kuesioner kepada responden Hasil penelitian ini menunjukkan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas mengelola dana desa. Kompetensi aparatur desa berpengaruh positif dan signifikan terhadap akuntabilitas mengelola dana desa. Sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas mengelola dana desa.
Akuntansi Dana Desa dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa yang Transparan (Studi pada Desa Binjee di Kecamatan Nisam Kabupaten Aceh Utara)
Authors: Jannah Rauzatul , Satria Dy Ilham , Yunita Nur Afni , Nurhasanah Nurhasanah 
Published: February 2024

Penelitian ini memfokuskan pada akuntansi dana desa, yang merupakan suatu bentuk pertanggungjawaban atas pengelolaan dana publik oleh pemerintah yang dilakukan mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban terhadap pengelolaan Dana Desa. Penelitian ini dilakukan karena besarnya dana yang dianggarkan oleh pemerintah rentan terhadap penyelewengan akibat dari kurangnya transparansi pelaporan kepada publik. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan deskriptif. Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data berupa pengamatan (observation), wawancara (interview), kepustakaan (library reaserch), dan dokumentasi (documentation). Hasil penelitian menunjukkan bahwa sistem keuangan yang digunakan desa dalam penyusunan laporan keuangan menggunakan Siskeudes dan menggunakan basis kas, Desa Binjee juga menggunakan Akuntansi Dana Desa dalam proses pencatatan laporan keuangan desa yang terdiri dari Buku Pembantu Pajak, APBDesa, Laporan Realisasi Anggaran dan Laporan Realisasi Pelaksanaan APBDes, sehingga dengan adanya keempat laporan tersebut maka Desa Binjee dalam proses pencatatan laporan keuangan belum sepenuhnya sesuai dengan Permendagri No. 20 Tahun 2018 dan SAPDesa yang berisikan tentang akuntabilitas dan transparansi.
Analisis Kepatuhan Pemerintah Daerah Terhadap Pembayaran Pajak Kendaraan Bermotor (Plat Merah) Di Samsat Kota Lhokseumawe
Authors: Afza Syafinatul , Razif Razif , Wahyuddin Wahyuddin , Yunina Yunina 
Published: February 2024

Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber pendapatan asli daerah dan telah memberikan kontribusi yang signifikan terhadap pembiayaan dan pembangunan pemerintah di setiap daerah. Semakin besar jumlah kendaraan yang ada di setiap daerah maka semakin besar peluang untuk menyumbang penerimaan di setiap Daerah. Selain Kendaraan Pribadi, kendaraan Umum dan Kendaraan Dinas juga tidak luput dari kewajiban pembayaran Pajak Kendaraan Bermotor. Jumlah penerimaan Pajak Kendaraan Bermotor Kendaraan dinas di suatu daerah berbanding lurus dengan jumlah kendaraan dinas yang ada pada suatu daerah. Kendaraan dinas ditandai dengan plat berwarna merah dan besar Nilai Pajak Kendaran Bermotor lebih rendah dibanding dengan kendaraan pribadi dan kendaraan umum. Metode penelitian adalah kualitatif. Responden adalah 33 OPD yang ada di Kota Lhokseumawe. Hasil penelitian ini menjelaskan bahwa penerimaan pajak kendaraan dinas di Kota Lhkoseumawe belum patuh dibuktikan dengan masih banyaknya tunggakan terhadap kendaraan dinas milik pemerintah yang belum membayar pajak.
Effects Of Performance Measurement System And The Role Of Clarity Performance Manajer (Studies In Banking Manager)
Authors: Khoirina Siti , Novalita Novalita 
Published: February 2024

This study aimed to investigate the effects of performance measurement system on the performance of managers. This research was conducted in the banking sector, in Lampung, Palembang, Jambi and Bengkulu. Of the 113 people who responded to the questionnaire, we analyzed the data using Stuctural Equation Modeling test equipment (SEM), smart PLS and test track, and we found that a comprehensive performance measurement makes it possible to improve the performance of managers directly. However, the clarity of the role of the majority gives a better aspect to improve the performance of managers and some will not. This study revealed that the clarity of the role of the services sector, especially the banking sector makes it possible to motivate managers to work better.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Pertambangan Sub-Sektor Batu Bara
Authors: Syakira Hasanah Yaumil Akhir , Haykal Muhammad , Firdaus Rayyan , Indrayani Indrayani 
Published: February 2024

Penelitian ini bertujuan untuk menguji pengaruh corporate governace diprosikan dewan direksi, struktur kepemilikan diproksikan kepemilikan institusional, karakteristik perusahaan diproksikan leverage dan konservatisme akuntansi terhadap tax avoidance. Populasi penelitian ini adalah perusahaan pertambangan sub-sektor batu bara yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 yang berjumlah 28 perusahaan dan sampel dalam penelitian ini adalah 76 data amatan yang diperoleh menggunakan metode purposive sampling. Penelitian ini menggunakan metode regresi berganda untuk menguji pengaruh dari masing-masing variabel terhadap tax avoidance. Hasil uji t menunjukkan bahwa dewan direksi, kepemilikan institusional memiliki pengaruh negatif dan tidak signifikan terhadap tax avoidance. Sedangkan leverage dan konservatisme akuntansi tidak berpengaruh terhadap tax avoidance.
Pengaruh Capital Intensity, Managerial Ownership Dan Sales Growth Terhadap Effective Tax Rate Pada Perusahaan Bahan Baku (Basic Materials) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021
Authors: Rahmi Novia , Arliansyah Arliansyah , Khaddafi Muammar , Yunita Nur Afni 
Published: February 2024

Penelitian ini bertujuan untuk menguji pengaruh capital intensity, managerial ownership dan sales growth terhadap effective tax rate (ETR). Variabel dependen dalam penelitian ini adalah effective tax rate (ETR) dan variabel independen dalam penelitian ini adalah capital intensity, managerial ownweship dan sales growth. Populasi dalam penelitian ini adalah perusahaan bahan baku (basic materials) yang terdaftar di Bursa Efek Indonesua (BEI) tahun 2019-2021 sebanyak 96 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu dan diperoleh sebanyak 41 perusahaan dengan data pengamatan sebanyak 123 data. Penelitian ini merupakan penelitian kuantitatif dengan sumber data sekunder meliputi laporan keuangan tahunan perusahaan yang diperoleh melalui situs www.idx.co.id dan web resmi masing-masing perusahaan. Terdapat beberapa metode penelitian yang digunakan untuk mencapai tujuan penelitian ini di antaranya adalah analisis statistika deskriptif, uji pemilihan model, uji asumsi klasik (uji multikolinearitas, uji heteroskedastisitas), analisis regresi data panel. Teknik pengumpulan data dalam penelitian ini adalah metode dokumentasi dan studi kepustakaan. Analisis data dalam penelitian ini menggunakan regresi data panel dengan menggunakan software EViews 10. Hasil penelitian menunjukkan bahwa capital intensity, managerial ownership dan sales growth tidak berpengaruh signifikan terhadap effective tax rate (ETR).