bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of stationary magnetic fields on medicinal plants
Authors: Carbonell V M , Flórez Mercedes , Martínez Elvira , Montoya Elena 
Published: November 2022

In recent decades, physical techniques based on the application of magnetic fields (MF) have been developed in the agricultural sector with favorable results in plant germination and growth. The main objective of this study is to determine the effects of magnetic treatment on the germination of seeds of the following species Salvia officinalis L. and Calendula officinalis L. Groups of seeds were exposed to MF of 125 mT for different times, other groups of seeds were subjected to magnetic pretreatment and others were used as control. Germination tests were performed under laboratory conditions. The parameters were: germination time of the first seed (T1), time for reaching 10 -75% of germination (T10, T25, T50 and T75), mean germination time (MGT) and number of germinated seeds (Gmax), provided by Seedcalculator software. The parameters recorded for both seeds with treatment and pretreatment were lower than the value of the corresponding control, chronic exposure at 125 mT provided the highest results; MGT was significantly reduced compared to controls. (T1-T50) were also significantly reduced.
Encontros e Desencontros com a Matemática no Percurso Formativo de Estudantes do Curso de Pedagogia
Authors: Oliveira Sandra Alves de , Carvalho Elizete Pereira das Neves , Ribeiro Milane Silva Santana , Reis Sônia Maria Alves de Oliveira 
Published: November 2022

Esta pesquisa é um estudo de abordagem qualitativa que discute as mudanças das visões de estudantes de pedagogia sobre a matemática na sua trajetória formativa, a partir dos momentos experienciados na graduação. Analisam-se os encontros e desencontros com a matemática vivenciados pelas nove estudantes do curso de pedagogia da Universidade do Estado da Bahia, Campus XII, durante os processos formativos na educação básica e na universidade. Identificam-se contribuições das vivências de um componente curricular desse curso e de um grupo de estudos, que mudaram o olhar das estudantes sobre a matemática. Os dados da investigação foram produzidos por meio de questionário, narrativas escritas e orais, e diário de campo reflexivo das pesquisadoras. Foram analisados através da análise de conteúdo (Bardin, 2011). Neste estudo, compreender as concepções, os encontros e os desencontros que permeiam os processos de ensino e aprendizagem da matemática é proporcionar aos(às) professores(as) que ensinam (ou ensinarão) essa disciplina reflexões acerca de como os(as) estudantes a concebem em sua trajetória formativa. Os achados da pesquisa revelam mudanças no modo como as estudantes da pedagogia veem a matemática. Suas vivências de estratégias metodológicas diversificadas na graduação possibilitaram-lhes refletir criticamente sobre as lacunas que, na sua trajetória formativa de estudantes-futuras professoras, deixaram marcas, medos e angústias nos processos de ensino e aprendizagem de conceitos e conteúdos matemáticos, os quais precisam ser repensados nas ações pedagógicas.
A Comparison Study between IFRS 9 and IAS 39 in GCC Countries
Authors: Al-Nsour Rania , Abuaddous Murad 
Published: November 2022

IFRS 9 was introduced as a replacement for IAS 39, which spurred a wide debate since its implementation. This study aims to show the impact of IFRS 9 on the performance, solvency, credit ratio, capital adequacy ratio, expected credit loss, non-performing credits and write-offs for local banks operating within the Gulf Cooperation Council. To achieve the objectives of this study, data from financial disclosures was collected for 53 GCC banks for the period 2012-2020, which had 477 years of observation. The cross-sectional data was analyzed using the logit model (panel logistic regression model), capable of extracting non-linear relationships. This study found that there was a substantial positive difference in the percentage of the provision for credit losses, write-offs, and credit and non-performing credit ratios after the implementation of the IFRS 9. In contrast, no substantial difference was found in financial performance indicators, solvency, and capital adequacy ratio. The study offered a set of recommendations based on these findings and offered a number of potential future research opportunities to enrich the topic.
Bank Efficiency, Competition and Concentration in MENA Region Countries: A Granger Causality Approach
Authors: Attia Hossam , Alber Nader 
Published: November 2022

In this paper, we aim to explore the causal relationship among the bank efficiency, competition, and concentration in the banking systems of 15 countries in the MENA region (Jordan, UAE, Bahrain, Algeria, Saudi Arabia, Kuwait, Morocco, Turkey, Tunisia, Oman, Palestine, Qatar, Lebanon, Egypt, and Mauritania), by modeling econometric panel data over 2008–2018. Banking efficiency is measured by Data Envelopment Analysis (DEA), while the level of competition is measured by the Boone Indicator, and the level of concentration is measured by the HHI index. Granger causality is used to estimate the relationship among these variables. Results indicate the presence of a significant effect of banking efficiency on banking competition and banking concentration.
Financial Forecasting, Risk-taking and Venture Performance
Authors: Simon Mark , Shrader Rodney C. 
Published: November 2022

This conceptual paper develops a model based on prospect theory that explores how the effort entrepreneurs expend developing financial forecasts may influence risk-taking and performance. It proposes that the more effort they expend on developing forecasts, the more likely they will be to use the results of the forecasts as reference points against which they evaluate their ventures’ future performance. Furthermore, we propose that effort leads to more optimistic reference points that are less likely to be adjusted. Our model suggests that these factors are related to subsequent risk-taking by entrepreneurs. The model further suggests that, for entrepreneurs, the relationship between risk-taking and performance is moderated by the level of utility the entrepreneur experiences from venture performance.
Pelatihan Pembuatan Administrasi Sekolah Berbasis Office Untuk Guru Paud Taman Kanak-Kanak Al Ikhlash Pekalongan Kabupaten Jepara
Authors: Saputro Heru , Ma’arif Syamsul , Wakit Ahmat 
Published: November 2022

Tujuan pengabdian kepada masyarakat pada Sekolah PAUD Taman Kanak-Kanak Al Ikhlash Pekalongan Kabupaten Jepara ini adalah untuk meningkatkan kualitas penguasaan materi administrasi sekolah, pembuatan administrasi, meningkatkan kualitas guru dalam mengelola dan mempersiapkan adminsitrasi sekolah agar lebih baik, serta adanya jadwal pelatihan yang diperuntukkan untuk para guru. Kebaruan dari artikel ini adalah memuat tentang pentingnya pelatihan dan penguasaan materi praktek administrasi sekolah bagi guru paud taman kanak-kanak al ikhlash. Hasil dari pengabdian ini adalah Peserta dapat menguasai materi pelatihan yang telah diberikan serta peserta dapat mengikuti dan mempraktekkan pembuatan administrasi sekolah.
Physico-chemical Characterization of Household Waste from the City of Tsévié (Togo)
Authors: BODJONA Magnoudéwa Bassaï , KONDOH Essowè , TCHEGUENI Sanonka , KOLEDZI Edem K. , KILI Koffi Ani , TCHANGBEDJI Gado 
Published: November 2022

No previous studies have been carried out on the type of waste in the municipality of Tsévié, the capital of the maritime region in Togo. As part of the implementation of the Water and Sanitation project in Togo (PEAT2), two characterization campaigns were carried out on the household solid waste in this city.
The characterization method used is that of MODECOM (Method of Characterization of Household Waste). This method involves sampling 500 kg of waste on all collected waste. Two types of sorting are carried out. Sorting by size (<10 m, 20-100 mm >100 mm) and sorting by category (13 categories). Since waste varies according to its source, samples are made up of two types: market waste and household waste. The results indicate that the fine and extra fine fractions are the majority with 54.45% in the rainy season and 56.57% in the dry season. These physico-chemical analyses carried out on the waste of the city of Tsévié, constitute a database and allow the local authorities to plan a better waste management in the municipality.
PENGARUH BUDGET EMPHASIS DAN ASIMETRI INFORMASI TERHADAP KESENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI PEMODERASI (STUDI PADA OPD KABUPATEN GOWA)
Authors: Latif Musdalifah , Suwandi Memen , Suhartono Suhartono 
Published: November 2022

Penelitian ini bertujuan untuk menguji pengaruh budget emphasis dan asimetri informasi terhadap kesenjangan anggaran dengan locus of control sebagai pemoderasi (studi pada OPD Kabupaten Gowa). Penelitian ini adalah jenis penelitian kuantitatif.Populasi dalam penelitian ini adalah Kepala Dinas, Kepala Bidang, Sub Bagian, dan pegawai yang terlibat dalam proses penyusunan anggaran di Organisasi Perangkat Daerah (OPD) di Kabupaten Gowa yang memiliki anggaran pendapatan dan belanja daerah. sampel dalam penelitian ini sebanyak 91 responden. Data yang digunakan merupakan data primer. Analisis data menggunakan analisis regresi berganda dan Analisis regresi moderating dengan pendekatan nilai selisih mutlak. Hasil penelitian menunjukan bahwa budget emphasis dan asimetri informasi berpengaruh dan signifikan terhadap kesenjangan anggaran. Selain itu hasil penelitian ini juga menunjukkan bahwa locus of control memoderasi pengaruh signifikan budget emphasis terhadap kesenjangan anggaran dan locus of control tidak dapat memoderasi pengaruh signifikan asimetri informasi terhadap kesenjangan anggaran.
Praktik Sistem E-Filling, E-Billing dan E-Faktur Terhadap Taxpayer Compliance Dengan Taxation Knowledge Sebagai Variabel Moderating (Studi Pada KPP Madya Makassar)
Authors: Ningrum Rizka Amelia , Bulutoding Lince , Suhartono Suhartono 
Published: November 2022

Penelitian ini bertujuan untuk menguji pengaruh E-Filling E-Billing dan E-Faktur terhadap Taxpayer Compliance dengan Taxation Knowledge sebagai variabel Moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan Survei. Populasi dalam penelitian ini adalah Wajib Pajak KPP Madya Makassar. Teknik pengambilan sampel menggunakan metode purposive sampling.Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi moderating dengan Moderated Regression Analysis (MRA) Analisis regresi linear berganda untuk hipotesis e-filling, e-billing dan e-faktur. Analisis regresi linear berganda dengan uji Moderated Regression Analysis (MRA) untuk hipotesis e-filling, e-billing, e-faktur yang dimoderasi oleh taxation knowledge.Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa e-filling, e-billing dan e-faktur berpengaruh positif terhadap taxpayer compliance. Analisis variabel moderating dengan pendekatan Moderated Regression Analysis (MRA) menunjukkan bahwa taxpayer compliance mampu memoderasi e-filling, e-billing, dan e-faktur terhadap taxpayer compliance. Implikasi penelitian ini terhadap KPP Madya Makassar diharapkan mampu meningatkan kepatuhan wajib pajak.Kata kunci :E-Filling, E-Billing, E-Faktur, Taxation Knowledge, Taxpayer Compliance
PENGARUH PENGETAHUAN E-FILLING, SOSIALISASI PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN AKHLAK SEBAGAI VARIABEL MODERASI (STUDI PADA KPP PRATAMA MAKASSAR SELATAN)
Authors: Rahmat Agus , Bulutoding Lince , Sumarlin Sumarlin 
Published: November 2022

Abstrak, Tujuan dari penelitian adalah untuk menganalisis dan mengetahui pengaruh pengetahuan e-filling, sosialisasi pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak serta dengan akhlak sebagai variabel moderasi. Data penelitian ini diperoleh dari kuesioner (Primer) yang dibagikan kepada Wajib Pajak yang terdaftar di KPP Pratama Makassar Selatan dengan metode purposive sampling. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Makassar Selatan dengan menggunakan sampel sebanyak 64 responden. Analisis data yang digunakan adalah analisis statistik deskriptif, sedangkan uji hipotesis menggunakan analisis regresi berganda dan untuk analisis statistik variabel moderating menggunakan uji MRA. Hasil dari penelitian ini menunjukkan bahwa pengetahuan e-filling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sosialisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak, akhlak memperkuat hubungan antara pengetahuan e-filling terhadap kepatuhan wajib pajak, akhlak memperlemah hubungan antara sosialisasi pajak terhadap kepatuhan wajib pajak, dan akhlak memperkuat hubungan antara sanksi perpajakan terhadap kepatuhan wajib pajak.
KAJIAN AKUNTANSI ZAKAT MENUJU GOOD ZAKAT GOVERNANCE
Authors: Fitri Nuraenun , Bulutoding Lince , Rahman Muh Akil 
Published: November 2022

Penelitian ini bertujuan mengkaji penerapan akuntansi zakat, infak dan sedekah pada Laznas Inisiatif Zakat Indonesia (IZI) Sulsel dan menganalisis kesesuaian penerapan praktik akuntansi zakat, infak dan sedekah berdasarkan PSAK 109 serta menganalisis penerapan akuntansi zakat dalam mewujudkan good zakat governance. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Adapun teknik pengumpulan data penelitian dilakukan melalui wawancara dan didukung dengan data sekunder berupa laporan keuangan. Hasil penelitian menunjukkan bahwa sistem pencatatan IZI Sulsel menggunakan sistem single entry dan menggunakan sistem pencatatan cash basis. Secara keseluruhan IZI Sulsel belum menerapakan praktik akuntansi zakat seperti yang disyaratkan PSAK 109 utamanya dalam hal penyajian dan pengungkapan. Good zakat governance dibidang pelaporan keuangan pada IZI Sulsel masih belum tercapai karena belum diterapkannya PSAK 109.
PENGARUH AUDIT TENURE DAN TEKANAN KLIEN TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI
Authors: Nasir Nur Afnitasary , Wawo Andi , Anwar Puspita Hardianti 
Published: November 2022

This research is intended to determine the effect of tenure audits and client pressure on auditor independence. In addition, this study also wants to know how to influence professional commitment as a moderation of the relationship between tenure audit and client pressure on the independence of auditors in KAP in makassar and Gowa. This research is a quantitaf study using a descriptive approach of the population in this study is the Public Accounting Firm in Kab. Gowa and Makassar. The sample in this study is an Auditor who works in KAP Gowa and Makassar. The data analysis techniques in this study are multiple regression and regression analysis moderation with interaction approaches. The results of the hypothesis in this study showed that audit tenure had a significant positive effect on the auditor's independence and client pressure had a significant negative effect on the auditor's independence.
Nadiem Makarimâ€™s Speech: A Critical Discourse Analysis at National Education Day
Authors: Obos Achmad Ivansyah , Bibit Suhatmady  , Yuni Utami Asih  
Published: November 2022

Background:
National Education Day, the most important day for education in Indonesia, serves as the chief podium for the minister of education. Analyzing Nadiem Makarimâ€™s speech through the viewpoint of Fairclough, who offers a three-dimensional framework for text and discourse, was the focus of critical discourse analysis.
Methodology:
This study uses a descriptive qualitative method by conducting a Critical Discourse Analysis approach. The data for this research is a transcript of Nadiem Makarim's speech at the time of National Education Day 2022 and analyzed through data reduction, data display, and drawing the conclusion.
Findings:
At the micro-level, Nadiem Makarimâ€™s speech employed diction to emphasize the position of the people who would be participating in his speech. The lexical structures used are polysemy, metonymy, synonym, collocation, and a contrasting conjunction. At mezzo-level, the text was a transcript that was published on May 12, 2022, on the websites. At macro-level, the speech was given during the National Education Day ceremony, demonstrates the situational level. The institutional level proved during his tenure gave the speech. The social level demonstrates that both the audiences' and all Indonesians' reactions to Ministerâ€™s speech were positive and negative.
Conclusion:
With his speech, Nadiem Anwar Makarim received special attention from the community because of his role as an important person. The information he conveyed has made the researchers find the macro, mezzo, and micro levels. It is important to know the meaning of the speech so the listeners may have a different perspective in give their opinion.
Originality:
This research uses the newest National Education Day 2022 speech by Nadiem Makarim and the Critical Discourse Analysis approach to get the micro, mezzo and macro levels.
Aktivitas Komunikasi Organisasi Sebagai Upaya Keberhasilan Implementasi Program Kerja di Masa Pandemi Covid-19
Authors: Utami Lusia Savitri Setyo , Xiang Clara Felicia 
Published: November 2022

Citra Pesona is one of the organizations at Tarumanagara University as an art and event organizer. Citra Pesona also has committee activities through work programs. The pandemic caused Citra Pesona to do the work programs online. Organizational communication helped Citra Pesona achieve the success of work programs during the pandemic. This study aimed to describe organizational communication at Citra Pesona in achieving the success of work programs during the pandemic. The concept and theories that the researcher used in this research are organizational communication and modern organization theory. The research method used is qualitative research with the case study method. The data collection methods in this study are in-depth interviews, participant observation, documentation, and library study. The results of this study are organizational communication at Citra Pesona in carrying out work programs during the pandemic was formal, semi-formal, and informal. There are organizational communication flows in work programs during the pandemic; upward, downward, and horizontal communications. The communication functions in the work program during the pandemic are informative, regulatory, persuasive, and integrative. The researcher also found that in carrying out work programs during the pandemic, Citra Pesona is an organization with an open system that can adapt to its environment.
Citra Pesona adalah salah satu organisasi unit kegiatan mahasiswa di Universitas Tarumanagara yang bergerak dalam bidang kesenian dan event organizer. Citra Pesona juga memiliki kegiatan kepanitiaan melalui program kerja. Masa pandemi mengakibatkan Citra Pesona melaksanakan program kerja menjadi online, komunikasi organisasi memiliki peran penting dalam membantu Citra Pesona mencapai keberhasilan program kerja pada masa pandemi. Tujuan dari penelitian ini adalah untuk mendeskripsikan komunikasi organisasi di Citra Pesona dalam mencapai keberhasilan program kerja pada masa pandemi. Konsep dan teori yang peneliti gunakan dalam penelitian ini adalah komunikasi organisasi dan teori organisasi modern. Peneliti menggunakan pendekatan kualitatif dengan metode studi kasus. Dalam pengumpulan data, peneliti melakukan wawancara mendalam dengan 4 narasumber, observasi partisipan, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa komunikasi organisasi di Citra Pesona dalam melaksanakan program kerja di masa pandemi adalah formal, semi formal, dan informal. Aliran-aliran komunikasi organisasi dalam program kerja pada masa pandemi adalah komunikasi ke atas, ke bawah, dan horizontal. Fungsi komunikasi dalam program kerja pada masa pandemi adalah fungsi informatif, regulatif, persuasif, dan integratif. Peneliti juga menemukan bahwa dalam melaksanakan program kerja pada masa pandemi Citra Pesona adalah organisasi dengan sistem yang terbuka dan mampu beradaptasi dengan lingkungannya yang berubah.
Analisis Budaya Organisasi dalam Menumbuhkan Motivasi Kerja di Masa Pandemi Covid-19
Authors: Putrawijaya Nendi , Oktavianti Roswita 
Published: November 2022

Work motivation is an important factor that must be owned by every employee and can grow through the introduction of the organizational culture of a particular company. This study aims to find out what things have been done by the Banking Information and Technology Division X in introducing organizational culture during the COVID-19 Pandemic so that it can grow employee work motivation. The theory used in this research is communication, organizational culture, organizational communication, and work motivation. The formulation of the problem in this study is how the organizational culture of the IT Banking X Division in growing employee work motivation during the COVID-19 Pandemic. In this study, the researcher used a qualitative research approach with a case study method. The case study was carried out at the IT Banking Division X, the data processing was sourced from data obtained from literature studies, interviewing sources and triangulation of data sources in the form of observations or documentation inserted into the research discussion. The results of this study show that several things were done in introducing the organizational culture of the IT Division in banking X to foster employee work motivation during the COVID-19 pandemic, such as holding internal events, having regular daily and weekly meetings conducted online, as well as socializing adjustments. against the organizational structure of the X Banking IT Division during the COVID-19 Pandemic.
Motivasi kerja menjadi faktor penting yang harus dimiliki oleh setiap karyawan dan dapat tumbuh lewat pengenalan budaya organisasi yang dimiliki oleh suatu perusahaan tertentu. Penelitian ini bertujuan untuk mengetahui hal-hal apa saja yang dilakukan Divisi Informasi dan Teknologi perbankan X dalam memperkenalkan budaya organisasi di masa pandemi Covid-19 sehingga dapat menumbuhkan motivasi kerja karyawan. Teori yang digunakan dalam penelitian ini adalah komunikasi, budaya organisasi, komunikasi organisasi, dan motivasi kerja. Rumusan masalah dalam penelitian ini adalah bagaimana budaya organisasi Divisi IT perbankan X dalam menumbuhkan motivasi kerja karyawan di masa pandemi Covid-19. Dalam penelitian ini, peneliti menggunakan pendekatan penelitian kualitatif dengan metode studi kasus. Studi kasus dilakukan pada Divisi IT perbankan X, pengolahan data bersumber dari data-data yang diperoleh dari studi pustaka, wawancara narasumber serta triangulasi sumber data berupa hasil observasi atau dokumentasi yang disisipkan ke dalam pembahasan penelitian. Hasil penelitian ini menunjukan beberapa hal yang dilakukan dalam memperkenalkan budaya organisasi Divisi IT di perbankan X untuk menumbuhkan motivasi kerja karyawan di masa pandemi Covid-19 seperti adanya penyelenggaraan acara-acara internal, pertemuan harian dan mingguan rutin yang dilakukan secara daring, serta sosialisasi penyesuaian terhadap stuktur organisasi yang dimiliki Divisi IT perbankan X selama pandemi Covid-19.