bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH UKURAN PERUSAHAAN,NILAI PERUSAHAAN SALES GROWHT TERHADAP PENGHINDARAN PAJAK DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI
Authors: Habu Maria Selfiana , Darma Sapta Setia 
Published: July 2023

Penelitian ini bertujuan untuk menguji dan menganalisis ukuran perusahaan, nilai perusahaan, sales growth secara simultan dan parsial terhadap penghindaran pajak serta transparansi perusahaan yang memoderasi hubungan ukuran perusahaan, nilai perusahaan, sales growth terhadap penghindaran pajak pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia untuk periode 2016 sampai 2021. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data panel dengan menggunakan aplikasi Ms. Excel dan Eviews 9. Populasi dalam penelitian ini adalah semua perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016 sampai 2021. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil dari 30 populasi penelitian menjadi 12 sampel penelitian yang diolah dalam penelitian ini. Hasil penelitian menunjukkan bahwa Secara simultan ukuran perusahaan nilai perusahaan dan Sales growth berpengaruh simultan terhadap penghindaran pajak. Ukuran perusahaan secara parsial berpengaruh terhadap penghindaran pajak sedangkan variabel nilai perusahaan dan Sales growth secara parsial tidak berpengaruh terhadap penghindaran pajak. Transparansi perusahaan mampu memoderasi hubungan antara ukuran perusahaan terhadap penghindaran pajak, namun transparansi perusahaan tidak memoderasi hubungan nilai perusahaan dan Sales growth terhadap penghindaran pajak. Koefisien determinasi menunjukan kontribusi variabel independent sebesar 9,5998% terhadap nilai perusahaan sedangkan sisanya 90,4012 dipengaruhi variabel lain yang tidak terdapat dalam penelitian ini.
Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Pada Masa Pandemi Covid-19
Authors: Ningrum Ayu Citra , Qintharah Yuha Nadhirah 
Published: July 2023

This study aims to understand how influential the company's growth, financial disress, audit committee size and KAP reputation are on going concern audit opinions listed on the IDX for the 2020-20210period. The use of research data is taken on the website www.bursaelektroindonesia.com using secondary data. Then the method used in this research is using quantitative methods. The technique in selecting the sample in this research used purposive sampling technique, so that the total sample of companies in this research amounted to 50 entities with a total period of 2 years used so that the observations in this study amounted to 100 observations. The analysis in this research uses panel data regression and uses the application of SPSS version 23 The results of this research can then convey information that the company growth variable has a negative effect on going-concern audit opinion, Financial distress has a positive effect on going-concern audit opinion, and audit committee size has a negative effect on going concern audit opinion, and KAP reputation has a positive effect on going concern audit opinion.
ELEMEN KOTA ISLAMI DALAM TATA RUANG KOTA BOGOR
Authors: Sam Raisatun Nisaa Firdausiyah Abdur Rouf 
Published: July 2023

Kota Islami awal mulanya adalah kota yang dibangun oleh Nabi Muhammad Shollahu ‘Alaihiwassalam dengan beberapa pertimbangan konsep ideologis yang mengusung nilai-nilai positif dalam Islam. Kota Islami merupakan sebuah kota yang didirikan oleh umat Islam selama beberapa waktu (peradaban Islam) atau wilayah pusat kota yang memiliki elemen tertentu yang diidentifikasikan sebagai masjid utama, istana, pasar, pemakaman, benteng, hukum Islam dan masyarakat berbagai etnik. Kota Islami terbentuk atas berbagai prinsip kehidupan yang bersifat vertikal maupun horizontal untuk mencapai sebuah identitas Islam. Kota Bogor merupakan kota yang dibentuk oleh pemerintah kolonial dan bukan pula wilayah bekas kerajaan Islam. Namun, dalam perkembangannya Kota Bogor memiliki elemen Kota Islami.
Berdasarkan hasil penelitian, tata ruang Kota Bogor terdapat 11 elemen Kota Islami. Elemen non fisik yang dibahas adalah elemen Kota Islam yang meliputi elemen sosial dan budaya, serta pemerintahan dan kebijakan yang ada di Kota Bogor. Elemen fisik Kota Islami yang diamati meliputi jaringan jalan utama, jaringan jalan pendukung, majid jami, musalla (musholla/masjid yang lebih kecil), suqs (pasar), citadel/ksar (istana kerajaan/penguasa setempat), sur (dinding), alun-alun publik, sekolah Islam, permukiman, turba dan maqraba (pemakaman pribadi dan umum), dan qasaba (benteng pertahanan). Berdasarkan tingkat kecenderungan berkembang terdapat 11 elemen yang bertambah kuat atau semakin meningkat eksistensinya pada elemen Kota Islami dari kondisi sebelumnya. Terdapat 5 elemen kota yang mengalamai banyak perubahan pada bangunan atau fasilitas tersebut. Ada 9 elemen kota yang berdampak positif atau baik terhadap waktu perkembangan.
KARAKTERISTIK TAFSIR PESANTREN: STUDI TAFSIR AL-BAYAN FI MA’RIFATI MA’ANI AL-QUR’AN KARYA KH. SHODIQ HAMZAH
Authors: Ngaisah Zulaikhah Fitri Nur 
Published: July 2023

Artikel ini mencoba menjelaskan bahwa pesantren mampu menghadirkan tafsir lokal khas Nusantara melalui berbagai kiai salah satunya adalah K.H Shodiq Hamzah dalam corak tafsirnya tidak terlepas dari perspektif pemikiran ulama pendahulunya. Artikel ini bertujuan untuk mendeskripsikan karakteristik tafsir Al Bayan fi Ma’rifatil Ma’ani Al-Qur’an karya K.H Shodiq Hamzah yang merupakan salah satu dari karya tafsir ulama Nusantara yang hingga saat ini masih dikaji di pesantren. Metode yang digunakan dalam penelitian ini ada deskriptif kualitatif dengan pendekatan kajian pustaka. Adapun hasil dari penelitian ini bahwa kitab tafsir karya K.H. Shodiq Hamzah ditulis dengan menggunakan bahasa Jawa Pegon. Karakteristik yang ditampilkan dalam tafsir ini pertama, Naskah tafsir al-Bayān menggunakan pemaknaan secara pego, kedua penyajian dalam tafsir ini secara tematik ayat tartib mushafi.
An Evaluation of Kenya’s Climate Change Policy Challenges for the Building Industry Toward the Realization of Netzero Emissions
Authors: Onyalo Nashon , Tembo Moffat 
Published: July 2023

Purpose: Climate change (CC) caused by global warming has become a significant problem today. Although Kenya has established several regulations and policies to deal with the impact of climate change and reduce its nationally determined contribution to near zero as committed in the Paris Agreement, there has been an increase in Co2 emissions, especially from the building industry. Therefore, this research aims to evaluate Kenya’s CC legal and regulatory framework, investigate challenges in Kenya’s CC regulatory policies, and propose practical strategies for the climate changepolicy challenges for Kenya’s building industry to reduce GHG emissions.
Methodology: The researcher conducted thorough literature reviews. Secondary qualitative data was collected from government policy documents in various ministries, peer-reviewed papers, international treaties, and working papers from International Non-Governmental Organizations and extensively analyzed using a mixed data analysis strategy.
Findings: Results from the analysis revealed that Kenya’s CC regulatory framework for the building industry is inadequate, not overarching, and has limited effects on practices and processes in the building industry, thus, the continued increase of GHG emissions. There are no specific industry policies to target their processes and practices, poor implementation and enforcement reduce the effectiveness of the policies, and inadequate funds lead to inept policies and inadequate skills.
Unique contribution to theory, practice, and policy: The paper not only contributes Literary Knowledge to the subject area of climate change but also offers policy instruments that can be used as part of NCCAP to assist in CC policy formulation for the building industry.
Opportunities of HDP – Nexus in Tackling Recurring Environmental Conflicts in Somalia
Authors: Hussein Abdifatah Osman 
Published: July 2023

Purpose: The primary goals of this paper was to identify Opportunities HDP – nexus in tackling recurring environmental conflicts in Somalia
Methodology: A five-step thematic methodology was used to transcribe qualitative data from the non-structured probing question added by the researcher wanting more views on familiarity and Experience of HDP among the interviewees. The five-step included data Familiarizing, generating initial code, defining and collating interpretive code for entire data framed into themes, and defining and naming pieces.The Sample size was 112 humanitarian stakeholders, non-staff and staff personnel operating in Somaliland.
Results: Results showed gendered differences; 64.5% of males (40) and female participants (22)35.5% responded to the interviews implying that males dominated humanitarian operations. The Mean Age of respondents was 37.15 years, while the minimum and maximum ages were 24 and 61, respectively. Overall, HDP nexus can be concluded in playing a massive role in shaping HDP opportunities (humanitarian, funding, and programs) due to theinter link of HDP inputs, outputs, and outcomes involved.
Unique Contribution to Theory, Policy and Practice:.Consequently, this paper recommends HDP – nexus Opportunities efforts approach in tackling recurring environmental conflicts in Somalia.
Towards Effective Positive Interventions in Protracted Somali Environmental Conflicts: An HPD Operationalization Framework Informed by Socio-Demographics, Familiarity, and Experience
Authors: Hussein Abdifatah Osman 
Published: July 2023

Purpose: The primary goal of this workbased project is creating an Hpd Operationalization Framework For Positive Interventions In Protracted Somali Environmental Conflicts: Considering Socio-Demographics, Familiarity, And Experience Factors"
Methodology: The use of convergent parallel mixed data design, data collection and analysis strategies implied that the researcher converged and merged both quantitative and qualitative data. The researcher collected both primary and secondary data roughly and simultaneously integrated and analyzed both online and offline data outputs so as to enable the findings reflect a work-based paper. A five-step thematic methodology was used to transcribe qualitative data from the non-structured probing questionaires admisntered to resoondents. Secondary data on familiarity and experience of HDP was collected from validated humanitarian websites. Qualitative data was analysed using a five-step analytical framework that encompassed data familiarizing, generating initial codes, defining and collating interpretive codes for entire data framed into themes, defining and naming final recurrent pieces.the sample size was 112 respodents drawn from humanitarian stakeholders operating in somaliland.
Results:.Results showed gendered differences; 64.5% of males (40) and female participants (22)35.5% responded to the interviews implying that males dominated humanitarian operations. The mean age of respondents was 37.15 years, while the minimum and maximum ages were 24 and 61, respectively. Qualitative result summary results showed that barriers to HDP operationalization in somalia tabulated from the questionnaire were economic, political, finnacial, instution,programs ,technology. Success factors to the operationalization of HDP nexus were leadership and governance, transparency, feedback: participation: institutions, design, monitoring and evaluation, and technology.
Unique Contribution To Theory, Policy And Practice: The HDP framework proposed integrates coherent HDP interventions needed to tackle protracted environmental conflicts in Somalia.
Role of the Humanitarian – Development – Peace (HDP) Nexus evidence in Tackling Protracted Environmental Conflicts in Somalia
Authors: Hussein Abdifatah Osman 
Published: July 2023

Purpose: The work-based paper considered how each of the HDP components could be combined to strengthen the overall approach and outcomes of tackling Protracted Environmental Conflicts.
Methodology: The work-based paper methodology rested on mixed methods research whereby converged and merged quantitative and qualitative data collected by KOBOTOOLBOX software were used to validate the Role of the (HDP) Nexus evidence in Tackling Protracted Environmental Conflicts in Somalia. Utilizing the TOC theory and HDP frameworks, the Work based work-based paper aims revolved around creating a logic model based on contextual and background factors of the HDP model. The work-based paper Sample size consisted of 112 humanitarian stakeholders, non-staff and staff personnel operating in Somaliland.
Results: results showed gendered differences; (64.5%;40) of males and female participants (22,35.5%) responded to the interviews implying that males’ personnel dominated humanitarian operations. The mean age of all respondents was 37.15 years, while the minimum and maximum ages were 24 and 61, respectively.50(81%) of respondents were familiar with the HDP nexus approach, while 19% had no idea. A further 12 (24%) had incorporated medium to long-term strategies in their organisations.92% of respondents felt that that the triple nexus was appropriate to address the protracted crisis in Somalia.qualitative result indicated barriers to HDP operationalization were economic, political, donor, technology and environmental peacebuilding in Somali strengthened the local community’s capacity to manage the use of and competition over natural resources thus reduce/prevent conflicts as depicted by a majority observations. Scoping HDP evidence revealed that the HDP model was in use and highly successful in many conflict areas although practical local based variations of HDP nexus application in Somalia provided mixed results. Consequently, an integrated logic model ‘PHDPNRS’; pathways of HDP nexus reality in Somali’ was created to solve PEV.
Unique Contribution to Theory, Policy and Practice: The work-based paper contributes to the literature on the HDP nexus by demonstrating its potential to tackle protracted environmental conflicts in Somalia. It introduces a new logic model called 'PHDPNRs' that can guide future research and implementation. The work-based paper provides policy recommendations for enhancing the operationalization of the HDP nexus in Somalia. These include the need for medium to long-term strategies, increased funding, and local-based variations of the approach. The work-based paper provides practical insights into the barriers and facilitators of operationalizing the HDP nexus in conflict-affected areas. It recommends strengthening the local community's capacity to manage natural resources to prevent conflicts.
Evaluating UNHCR's Actions in Response to the Level 3 Sudan War Refugee Crisis in Ethiopia and Uganda: The Role of the Affected Community in the United Nations Policy and Practice Context
Authors: Hussein Abdifatah Osman 
Published: July 2023

Purpose: This project/policy/programe paper aims to evaluate the actions taken by the United Nations High Commisioner for Refugees (UNHCR) in response to the Level 3 Sudan War Refugee Crisis in Ethiopia and Uganda, with a particular focus on the role of the affected community in shaping UNHCR's policy and practice. The objectives are to identify the extent to which the affected community was involved in UNHCR's decision-making process, to evaluate the effectiveness of UNHCR's response to the crisis, and to provide recommendations for future UNHCR interventions in similar contexts.
Methodology: This project/policy/programe paper utilizes a mixed-methods approach, combining quantitative analysis of secondary data from UNHCR and other relevant sources with qualitative data gathered through semi-structured interviews with key stakeholders, including UNHCR staff, refugees, and host community members.
Results: The findings suggest that while UNHCR made efforts to involve the affected community in its decision-making process, there were significant gaps in communication and consultation. Furthermore, the work-based paper highlights the importance of engaging the host community as equal partners in refugee response efforts, as their support is crucial to ensuring the success of UNHCR's interventions.
Unique Contribution to Theory, Policy and Practice: This project/policy/programe paper contributes to the literature on community engagement in humanitarian response and provides practical recommendations for improving UNHCR's policy and practice. By highlighting the importance of the host community in refugee response efforts, this project/policy/programe paper offers a new perspective on the role of community-based organizations in humanitarian interventions.
Proposing Digital Design Methodology for Furniture Products by Integrating Generative Design Approach to Conventional Process
Authors: Ashraf Shoaib 
Published: July 2023

Purpose: Considering the growing digital transformations in design field, this research aims to explore the advance language of design - generative design. The study focuses on integration of generative design and parametric modeling techniques with conventional furniture design process to develop a digital design and development methodology for furniture products by doing practical work in Rhino and Grasshopper.
Methodology: For this purpose, a comparative analysis is drawn and three practicals performed in Rhino Grasshopper.
Results: The author learned one of the design tool (Grasshopper) and investigate the possible ways to integrate this digital design process with the conventional process. These examples illustrate the liberty to design and explore any form that is imaginable and offers flexibility in the development process to make multiple design options. This digital way of designing leads to better accuracy, quicker adaptation to the initial concepts, ability to produce new alternatives, ease of revision, quality and realistic results and most importantly ready to manufacture products. This research was carried out, specifically, keeping the industrial environment of Pakistan Furniture Industry in reference.
Unique Contribution to Theory, Policy and Practice: This research proposal helped the author to create an awareness at a very initial level in the targeted scope with the hope to encourage authorities to take some serious steps towards the institutionalization of technological advancement in the design education sector. This research not only honed the author’s knowledge in the state of the art but also enabled him to share more advance knowledge about CAD tools with his students. By following and integrating advance design tools to the design process, developments in furniture industry in Pakistan can be made possible in a short time.
Indian Banking Sector
Authors: Sharma Hemendra , Tiwari Sadhana 
Published: July 2023

When developing a new marketing strategy, the customer is king, and the customer is the protagonist. Customers are at the heart of any successful marketing strategy. Banking field has a unique relationship between customer and the bank. However, due to various reasons such as lack of education, new technical skills, financial goals and risk of failure, some banks use traditional marketing methods while others adopt CRM. With this in mind researchers undertook a modest attempt to develop the idea that’s CRM could be customized to continuously improve banking services across the banking industry. Understanding customer relationship management is an ongoing concern for service providers, especially banks. The bank has the unique ability to manage new and existing customer relationships.
The Indian banking sector has historically gone through five stages: pre- independence, post-independence, pre-nationalization, nationalization and post- liberalization. At all these stages, marketing was not always considered banker's cup of tea, except for the last stage. The paper recognizes with the same caveat that the marketing strategies of private banks in India and abroad are far superior to those of public banks. Only banks that adopt effective and realistic strategies to gain customer trust can survive in the future.
Experiencia educativa en tiempos cambiantes: una mirada a las transformaciones curriculares de tres contextos escolares de Antioquia, Colombia.
Authors: Arango Velásquez Aleida , Arias Villamizar Martha , Ríos Atehortúa Leidy 
Published: July 2023

En este trabajo, se presenta una propuesta que consistió en un proceso de sistematización y reflexión de una experiencia educativa orientada desde el trabajo en casa y el modelo de alternancia alrededor del desarrollo de competencias científicas, en tres contextos escolares de Antioquia, Colombia. Entre los hallazgos se destaca la flexibilización del currículo en cuanto a la priorización de los contenidos, el diseño y adecuación de las actividades, así como la forma de valorar los aprendizajes teniendo en cuenta el contexto en tiempos de cambio.
PROBLEMS OF RECREATIONAL USE OF NATURAL PARK FORESTS «SAMAROVSKIY CHUGAS»
Authors: Морозов А.Е. , Заболотных Е.Н. , Чертов А.А. , Карташова Т.Ю. 
Published: July 2023

Статья посвящена проблемам природного парка «Самаровский чугас», обусловленным его рекреационным использованием. Исследования проводились в период с 2006 по 2022 гг. по методу пробных площадей, которые закладывались в кедровниках зеленомошной группы типов леса на территории рекреационно-мемориальной и лесопарковой зон. Представлены результаты оценки состояния компонентов лесных насаждений природного парка, находящихся на разных стадиях рекреационного воздействия. Установлено, что наибольшее воздействие рекреации испытывают насаждения рекреационно-мемориальной зоны в границах городской черты. Представлены предложения по зонированию территории природного парка по ряду признаков в дополнение к существующему, а также комплекс мероприятий для различных функциональных зон в целях оптимизации использования и повышения рекреационной устойчивости и рекреационного потенциала парка. Результаты исследования могут быть использованы при организации рекреационного использования, охраны, защиты и воспроизводства лесов природного парка.
The article is devoted to the problems of the natural park “Samarovskiy Chugas”, due to its recreational use. The studies were carried out in the period from 2006 to 2022 according to the method of trial plots, which were laid in the cedar forests of the green moss group of forest types on the territory of the recreational-memorial and forest-park zones. The results of assessing the state of the components of forest plantations of the natural park, which are at different stages of recreational impact, are presented. It has been established that the plantings of the recreational-memorial zone within the boundaries of the city limits experience the greatest impact of recreation. Proposals are presented for zoning the territory of the natural park according to a number of features in addition to the existing one, as well as a set of measures for various functional zones in order to optimize its use and increase recreational sustainability and recreational potential. The results of the study can be used in the organization of recreational use, protection, protection and reproduction of the forests of the natural park.