bluuebunny/crossref_metadata_2025_split huggingface dataset:
Non-Timber Forest Products and Their Income Contributions to Rural Households in Kalu District, Northeast Ethiopia
Authors: Abate Hussen Yimer , Tebkew Mekuanent 
Published: February 2025

Abstract
Non-timber forest products (NTFPs) are crucial for rural livelihoods either for subsistence or income generation. However, the natural vegetation and forests in the study area have been degraded by human impacts leading to habitat loss. Therefore it is essential to study and document evidence about NTFPs and their value in the study area. The main aim of this study is to assess non-timber forest products and their income contributions in Kalu District, Northeast Ethiopia. Three Kebeles were purposively selected based on NTFP availability, household reliance on NTFP collection and time. A total of 149 sample household respondents were selected using simple random sampling methods from the three Kebeles (Ancharo, Keteteya, and Gedero) in proportionate allocations. Data were collected through key informant interviews, focus group discussions, direct observations and structured and semi-structured household interviews. The collected data were analyzed using descriptive statistics. The study identified six major types of NTFPs used by households, namely: energy sources (fuel-wood and charcoal), medicinal plants, household utensils, wild edibles, wild spices, and fodders. The most important NTFPs included honey, fuel wood, charcoal and others (household utensils, edible fruits), contributing 39 %, 31 %, 25 %, and 5 % of forest income, respectively. NTFPs contributed 13.3 % of the total annual household income in the study area. The findings of this study revealed that incomes derived from NTFPs in the study area were relatively low compared to other sources of income. Therefore, polices and strategies aimed at improving the well-being of the local people should pay attention to the contribution of NTFPs to their livelihoods.
Country Music: The Most Diverse Genre?
Authors: Hodges Jr. Dan Galen 
Published: February 2025

Abstract
The genre of country music rose to prominence and notoriety during the golden age of radio in the early 1900s due to the reach of AM radio and the popularity of Nashville, Tennessee’s WSM radio show the Grand Ole Opry. Broadcast from the historic Ryman Auditorium, the early pioneers of the genre included artists Roy Acuff, Bill Monroe, and Uncle Dave Macon. Among the mostly white early Opry stars, harmonica wizard DeFord Bailey, a black man from a farming family in Smith County, Tennessee, was one of the fan favorites and draws of the traveling show associated with the popular radio program. Until recent years, very few black artists like Bailey have risen to prominence in the country market; however, black music was, and still is, a major influence in the overall genre. In addition to Bailey’s early contributions, the roots of country music stemmed from many different musical styles, including blues, jazz, gospel, western, folk, and hillbilly music. As the genre grew and progressed to the current era, it has continued to be influenced by various music styles while maintaining its distinct description as country music. Explored in this paper are the diverse influences on the genre from its birth to the current era, making it arguably one of the most diverse genres of music.
Perceived Risk & Intention to Invest Through Online Real Estate Sites
Authors: Zaheer Kainat , Mumtaz Tahir , Fatima Tayyba , Kamran Muhammad , Alharthi Majed 
Published: February 2025

Abstract
The research aims to identify how perceived risk tends to affect the intention to invest through online real estate sites. It also tends to identify the mediating role of investing attitude of the investors and their brand equity related to those sites. Survey approach was used to gather and compile all the data, and hypotheses were tested through the structural equation modeling technique. The outcomes revealed a negative role played by economic, functional, time and social risk on the intention of investors to invest through online real estate sites. The five different kinds of perceived risk showed a negative influence on investing attitude and brand equity except for social risk which positively influenced brand equity and investing attitude. Investing attitude and brand equity cause a positive change in investors’ intentions to invest. In addition to it, investing attitude and brand equity of online real estate sites significantly mediates the linkage between all types of perceived risk and investors’ investment intentions. Online real estate sites can use this model to determine how different investors perceive risk related to real estate sites and in turn work on these factors to increase their intentions for investment which ultimately is the primary basis of actual investment. There have not been many studies related to investment through online real estate sites. Especially in Pakistan, no such study that involved the investors’ intentions to invest through online real estate sites had been conducted earlier. Brand Equity of online real estate sites is also a variable which has been studied for the first time in this work with intentions to invest. Thus, this study presents the first confirmation of this model within the online real estate industry.
Uji Efektifitas Ekstrak Tanaman sebagai Nematisida Nabati terhadap Tingkat Fekunditas Nematoda Puru Akar (Meloidogyne Spp.) pada Tanaman Seledri (Apium graveolens L.) di Rumah Kaca
Authors: Eaggeliony Jenifer Christy , Singarsa I Dewa Putu , Suniti Ni Wayan 
Published: February 2025

The Effective Test of Plant Extracts as A Nematicide for Fecundity of Root Knot Nematodes (Meloidogyne spp.) in Celery Plant (Apium graveolens L.) at Greenhouse. Root knot nematodes Meloidogyne spp. is among the harmful organism in plant cultivation, one of which is in the celery plant. Nematodes caused drop in/reduced plant productivity and plant quality, it can even lead to death and crop failure. Base on the adverse effects of nematodes attack, it must be anticipated. Biopesticides is one of the alternatives that can be used to suppress the growth of nematodes and more environmentally friendly. The purpose of this study is to know the effectiveness of the plant extracts that suppress the number of egg mass, the number of eggs per egg mass and the number of adult females in 1 g of roots. This study using a completely randomized design (CRD), with 5 types of treatments and each treatments received 5 repetitions. The treatments are by giving each plant extracts of 100 cc per pot. The result showed that the extract of marigold plants (Tagetes spp.) has the highest effectiveness, with the percentage of emphasis on the number of eggmass in 1 g roots is 99%, the emphasis on the number of eggs per eggmass in 1 g roots is 84,6% and the emphasis on the number of adult females in 1 g roots is 99,4%. While extract of sour-plant showed that has the lowest effectiveness, with the percentage of emphasis on the number of eggmass in 1 g roots is 96,68%, the emphasis on the number of eggs per eggmass in 1 g roots is 60,72% and the emphasis on the number of adult females in 1 g roots is 98,44%.
Critical Analysis of Tax Audit Process: Evaluative Study at DGT Regional Office of South Jakarta II
Authors: Arif Khoerul , Rosid Arifin 
Published: February 2025

A tax audit constitutes a primary business process within the framework of the DGT. While the efficacy of tax audits in augmenting tax revenue is evident, their concomitant effect of escalating tax disputes in the tax court is equally salient. The objective of this study is to evaluate the tax audit process at DGT. The evaluation employs criteria from the Organization for Economic Co-Operation and Development (OECD), including accuracy, efficiency, objectivity, transparency, fairness, completeness, defensibility, and consistency. The research method employed is qualitative, with a case study approach. The data were collected through surveys, document analysis, and interviews. The research focuses on the DGT Regional Office of South Jakarta II. The research encompasses a specific audit type, namely a field audit conducted by functional tax auditors, spanning the period from 2021 to 2023. The results demonstrated that a portion of the tax audit process has been conducted in alignment with OECD criteria. However, there is room for improvement in audit processes, particularly regarding the identification of taxpayer non-compliance. Furthermore, the audit process can be conducted in accordance with the criteria if the taxpayer is cooperative.
Keywords: Tax Audit; Evaluation; OECD.
Karakteristik Eksekutif : Pengaruh Konservatisme Akuntansi, Kesulitan Keuangan, Harga Transfer terhadap Tax Avoidance
Authors: Honorris Prasetyo , Trisnawati Estralita , Sriwati Sriwati 
Published: February 2025

The purpose of this study is to investigate the role of executive characteristics as a moderating variable in the relationship between accounting conservatism, financial distress, and transfer pricing with tax avoidance. Secondary data used in this study were obtained from the financial statements of companies engaged in the Basic Industry and Chemical manufacturing industry listed on the Indonesia Stock Exchange for the period 2019-2023. The analysis used in this study are moderated regression analysis, for the period 2019-2023. The results showed that accounting conservatism and transfer pricing don’t effect on tax avoidance, while the financial distress has a negative effect on tax avoidance. Moreover, executive characteristics unable moderate relationship between accounting conservatism and transfer pricing with tax avoidance, while the executive characteristics able positively moderate relationship between financial distress and tax avoidance.
Keywords: Tax Avoidance; Conservatisme Accounting; Financial Distress; Transfer Pricing, Executive Characteristics.
Mitigating Inventory Losses in Palm Oil Plantations: An Internal Control Analysis of PT XYZ
Authors: Bandanaira Des Daffa , Harahap Siti Nurwahyuningsih 
Published: February 2025

This study aims to evaluate the internal control over supporting inventory at PT XYZ a palm oil plantation. Inventory is one of the important factors in production processes, without sufficient inventory a production cannot run optimally. However, Improperly controlled inventory can lead to losses from damaged goods that become unusable in palm oil production. Using qualitative research with a case study approach, this research conducted a literature study and interviews with relevant stakeholders to find out the causes of the loss of supporting inventory and provide recommendations on these findings. Results of this study indicate that company needs to including supporting inventory as a component in conducting risk assessment, increasing coordination between departments, using electronic systems to replace manual processes and making SOPs for risks that are currently not mitigated to avoid inventory losses in the form of damage or expiration. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.
QRIS Adoption as a Cashless Transaction: A Case Study of Meatball Seller in Makassar City
Authors: Awaliah Andi Urfia , Una Bachrudin K. , Septianingsih Cesilia Arum , Ratnasari Putri 
Published: February 2025

The previously free QRIS adoption now incurs fee of 0.3% for small businesses and 0.7% for medium and large businesses, as determined by Bank Indonesia. This phenomenon has sparked debates and divided opinions among meatball traders in Makassar City. As a metropolitan city in Eastern Indonesia, Makassar is the city with the largest population of MSMEs compared to other cities in Eastern Indonesia. Despite the Trade Department’s efforts to promote QRIS, many meatball traders in Makassar city have not adopted it. This research aims to analyze the perceptions of meatball traders regarding their interest in implementing cashless through adopting QRIS as a potential for expanding sales and reducing manual errors in cash calculations. This qualitative research involved informants (16 buyers and 20 meatball sellers), in research data analysis techniques using the help of NVivo software. The research results found that QRIS adoption provides various conveniences, security and expands customer reach as well as increases efficiency in the cashless business transaction process. Keywords: QRIS Adoption; Cashless; Meatball Seller; Makassar City
Pengaruh Thin Capitalization, Tax Haven Country Utilization, dan Political Connection terhadap Agresivitas Pajak
Authors: Yuliasari Rahmahilah , Rifan Dinda Fali , Selvina Mia 
Published: February 2025

This study aims to analyze the influence of thin capitalization, tax haven country utilization, and political connection on tax aggressiveness. This research is conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period using data in the form of secondary data. The sample selection uses a nonprobability sampling method with a purposive sampling technique, there are 12 companies with 60 observations are obtained. Data analysis uses multiple linear regression analysis with SPSS software. The results of this study show that thin capitalization and tax haven country utilization have no effect on tax aggressiveness, while political connection has a positive effect on tax aggressiveness. Keywords: Thin Capitalization; Tax Haven Country Utilization; Political Connection; Tax Aggressiveness.
Influence of Accounting Policies on Financial Distress: The Moderating Role of Corporate Governance
Authors: Fany Aulia Rezy , Wahidahwati Wahidahwati , Fidiana Fidiana 
Published: February 2025

This study investigates the impact of investment policy (IOS), funding policy (LEV), and operational policy (TATO) on financial distress, with good corporate governance (GCG) as a moderating variable. The research employs a quantitative approach, focusing on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample includes 935 companies, with financial data represented by ratios such as CAPBVA, DAR, TATO, and GCG. Logistic regression analysis is used to evaluate the relationships. The findings reveal that both funding policy and operational policy significantly influence financial distress, whereas investment policy does not exhibit a significant effect. Furthermore, the study shows that GCG moderates the relationship between LEV and financial distress. However, GCG does not moderate the relationships between investment policy or operational policy and financial distress. These results underscore the nuanced role of corporate governance in mitigating financial distress, depending on the specific financial policies under consideration.Keywords: Financial Distress; Investment Policy; Funding Policy; Operating Policy; Good Corporate Governance.
Determinan Pengelolaan Keuangan UKM di Kecamatan Aikmel Kabupaten Lombok Timur
Authors: Zaen Zaenuri Ahmad , Sulkiah Sulkiah 
Published: February 2025

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of UKM in Aikmal District, East Lombok Regency. The research method used is a survey method with a questionnaire to respondents, namely UKM in the Aikmel District of East Lombok. The data analysis used is to use the help of the Statistical Program for Social Sciences (SPSS) for Windows program, namely SPSS 23. The results of this study indicate that organizational commitment affects financial management, accounting information systems have no effect on financial management, human resource competencies affect financial management, and marketing Determinantdigitalization affects financial management. The novelty of this research shows that the study of the role of marketing digitalization in UKM financial management is new because there has been no previous research that specifically explains the effect of marketing digitalization on UKM financial management.
Keywords: Organizational commitment; accounting information systems; HR competencies, Marketing Digitalization; UKM Financial Management.
Penyedap Rasa Sere Kedele dengan Penambahan Pediococcus acilactici strain SKS 251 pada Saat Fermentasi Ditinjau dari SNI 01-4273-1996 dan Sifat Sensoris
Authors: Wipradnyadewi Putu Ari Sandhi , Sugitha I Made , Wayan Gunam Ida Bagus , Nocianitri Komang Ayu 
Published: February 2025

Sere kedele is a fermented food made from soybeans which is widely available in Gianyar and Klungkung Regencies. The use of food additives (BTP) in food and drinks is often found. One of them is flavoring. The aim of this research is to determine the flavoring of sere kedele with the addition of Pediococcus acilactici strain SKS 251 during fermentation in terms of SNI 01-4273-1996 and sensory properties. In this study, the water content, protein content, glutamic acid content, total microbes, NaCl content, total yeast mold, coliform flavoring of sere kedele were observed in accordance with SNI 01-4273-1996 and sensory properties including color (level of color and preference), aroma , taste (level of pleasantness and liking) and overall acceptability (level of liking). The results of the research showed that sere kedele flavoring had a water content of 4.62%, protein content of 6.75%, NaCl content of 0.74%, glutamic acid of 0.47%, total yeast mold of 8.8x103 CFU/g total microbes 7, 7x104 CFU/g and total coliform <3 APM/g, the average value for the level of clarity and the level of preference for color is 5 and 5.27, the value for aroma is 6, the level of savoriness and the level of preference for taste are 6.20 and 6, 33 and the average value for the level of liking for overall acceptance is 6.40 on a scale of 0 to 10.Further research is needed on the potential of sere kedele as a flavoring in accordance with SNI 01-4273-1996 concerning powdered broth flavorings.
Key words: sere kedele, flavoring, SNI 01-4273-1996, sensory properties
Strategi Bauran Pemasaran Produk Wisata Kuliner Pie Susu Dhian Oleh-Oleh Khas Bali
Authors: Kristoforus Timothy , Sugiarti Dian Pramita 
Published: February 2025

The culinary richness of the Indonesian archipelago has given birth to many Culinary Tourism Products. Culinary tourism products invite travelers to indulge in the unique cuisine of a particular region, and these products can be taken as souvenirs to their place of origin. Bali province is one of the provinces that offer a variety of culinary tourism products, and one of the famous ones is "Pie Susu Dhian.". To become a well-known product, Pie Susu Dhian obviously has undergone important aspects, including marketing. In this study, the researcher conducted an analysis to determine the consumer approach done by the employers of Pie Susu Dhian and the marketing mix that has been going on and which can be applied to Pie Susu Dhian in the future. This research is a qualitative descriptive study using 4 informants as the source of data. The findings from the SWOT analysis showed that the brand "Pie Susu Dhian" has already established a strong identity in the eyes of the public, successfully becoming Top Of Mind. Furthermore, the marketing procedure for Pie Susu Dhian is already well-implemented, evidenced by the fulfillment of the seven aspects (Product, Price, Place, Promotion, Physical Evidence, People, Process). The SO, WO, ST, WT strategies demonstrate evaluations that can be undertaken by Pie Susu Dhian to ensure its continued presence in the market and further growth.
Keywords: Marketing Mix, Marketing Strategy, Culinary Tourism Products, Souvenirs, SWOT Analysis.
Penerapan Metode Content Based Filtering Dan K-Nearest Neighbor Dalam Sistem Rekomendasi Musik
Authors: Sarmandana I Made Teja , Widiartha I Made , Rahning Putri Luh Arida Ayu , Santi Astawa I Gede 
Published: February 2025

Current technological developments are able to change the way the younger generation enjoys music, where music can now be packaged in digital form, which is a new innovation in the music industry in Indonesia. Given the large amount of music data available on the internet, a system that provides services for users to search for their favorite music is really needed. The recommendation system will provide relevant information based on the preferences that the user wants to search for. Content Based Filtering recommends that users utilize the information contained in the data to use as parameters. The K-Nearest Neighbor (K-NN) algorithm is a method of classifying objects based on the closest training data to the object under test. In this study, accuracy testing techniques were used to measure the performance of the classification that has been carried out. The classification process that was created succeeded in obtaining the highest accuracy value at 90,49% with a value of k=9 which shows that the classification and recommendation process can run quite well.

Keywords: Accuracy, Content Based Filtering, Classification, Recommendation System, K-Nearest Neighbor, Music
Analisis Sentimen Ulasan Aplikasi Solusi Kota Cerdas Menggunakan Algoritma Naïve Bayes dan Support Vector Machine (SVM) dengan Seleksi Fitur Chi-Square
Authors: Pramesti Ni Luh Komang Indira , Raharja Made Agung , ER Ngurah Agus Sanjaya , Wibawa I Gede Arta 
Published: February 2025

Masyarakat yang semakin bergantung dengan teknologi dalam kegiatan sehari-hari menyebabkan banyaknya aplikasi yang hadir dalam membantu kegiatan ini. Salah satunya adalah aplikasi SpeedID yang berfungsi sebagai solusi kota cerdas. Fitur yang dimiliki beragam, mulai dari verifikasi identitas online, antrean online, manajemen usaha kuliner, manajemen usaha UKM, dan masih banyak lagi. Popularitas aplikasi ini berujung pada banyaknya ulasan yang diberikan oleh pengguna, baik itu positif, negatif, maupun netral. Oleh karena itu, perlu dilakukan suatu analisis sentimen ulasan guna mengetahui pandangan pengguna terhadap aplikasi. Metode analisis sentimen yang digunakan adalah Naïve Bayes (NB) dan Support Vector Machine (SVM) dengan seleksi fitur chi-square. Hasil evaluasi model menunjukkan bahwa seleksi fitur chi-square memiliki pengaruh positif terhadap performa model NB yang ditandai dengan meningkatnya nilai akurasi hingga sebesar 3,12%. Namun, seleksi fitur chi-square ini tidak memiliki pengaruh terhadap performa model SVM yang tidak mengalami peningkatan atau penurunan nilai akurasi saat ditambahkan chi-square.
IMPLEMENTASI METODE DESIGN THINKING DAN PRINSIP GESTALT PADA RANCANG BANGUN DASHBOARD SMART-FARM
Authors: Wiraprathama Alvin , Widiartha I Made , Suhartana I Ketut Gede , Arya Kadyanan I Gusti Agung Gede 
Published: February 2025

Sektor pertanian Bali mengalami penurunan pertumbuhan yang signifikan pada tahun 2022 dibandingkan tahun sebelumnya, yang mengalami peningkatan yang signifikan. Salah satu faktor utama di balik penurunan ini adalah terbatasnya adopsi praktik pertanian digital di Bali. Kurangnya pemanfaatan teknologi digital di bidang pertanian, termasuk alat untuk memantau tanaman, analisis tanah, prediksi cuaca, dan konektivitas pasar, kemungkinan besar berkontribusi terhadap penurunan produktivitas dan efisiensi aktivitas pertanian. Mengatasi masalah ini bisa menjadi hal yang sangat penting bagi Bali untuk meremajakan sektor pertaniannya dan mendorong pertumbuhan ke depan. Untuk mengatasi tantangan ini, dashboard pertanian cerdas telah dikembangkan secara khusus untuk memenuhi kebutuhan petani di Bali. Dasbor ini menawarkan desain antarmuka yang ramah pengguna dan menggabungkan fitur-fitur yang dirancang untuk membantu petani di Bali. Dasbor dibuat melalui penerapan metodologi design thinking, mengintegrasikan prinsip-prinsip Gestalt untuk mengoptimalkan antarmuka pengguna. Hasil pengujian kegunaan dashboard yang diukur dengan System Usability Scale (SUS) menunjukkan kinerja yang kuat dengan skor 79,75 yang mencerminkan usability yang sangat baik.