bluuebunny/crossref_metadata_2025 huggingface dataset:
Kualitas Tepung Gayam sebagai Bahan Dasar Pembuatan Muffin
Authors: Andika Komang Berlan Cahya , Arianty A.A Ayu Arun Suwi
Published: September 2024

Dalam penelitian ini, penulis membahas tentang kualitas buah gayam sebagai bahan dasar pembuatan muffin. Tujuan penelitian ini yaitu untuk meningkatkan nilai ekonomis dari buah gayam serta untuk mengatahui kualitas muffin berbahan dasar tepung gayam dari segi rasa, warna, aroma, dan tekstur dengan melakukan perbandingan penggunaan tepung gayam 25%(P1), 50%(P2), dan 75%(P3). Dari hasil uji organoleptic yang sudah dilakukan peneliti yang diuji kepada 15 orang panelis serta uji daya tahan yang telah dilakukan, peneliti mendapatkan hasil bahwa penggunaan tepung gayam 25% (P1) mendapat jumlah nilai sebanyak 205. Muffin dengan penggunaan tepung gayam 50% (P2) mendapatkan jumlah nilai sebanyak 207. Muffin dengan penggunaan tepung gayam 75% (P1) mendapatkan nilai yaitu 215. Dari ketiga perbandingan tersebut muffin dengan penggunaan tepung gayam 75% (P3) memiliki nilai tertinggi yaitu 215. Pada uji daya tahan muffin berbahan dasar tepung gayam yang telah dilakukan selama 3 hari pada suhu ruang 25 – 30 derajat celcius. Pada uji daya tahan yang telah dilakukan, perbandingan P1, P2, dan P3 maksimal untuk mengonsumsinya adalah hari ke-2 dan sebaiknya dikonsumsi pada watku masih panas. Untuk biaya pembuatan muffin berbahan dasar tepung gayam cenderung agak murah. Dalam penelitian ini penulis menghabiskan sekitar 3 kg buah gayam yang menghasilkan 1 kg tepung gayam. Untuk pembuatan muffin berbahan tepung gayam yang mengabiskan 800 gram tepung gayam yang menghasilkan sekitar 50 pcs kue muffin dengan harga per satu pieces muffin Rp 4.500.
 
In this study, the author discusses the quality of gayam as a basic ingredient for making muffins. The purpose of this study is to increase the economic value of gayam and to find out the quality of gayam flour-based muffins in terms of taste, color, aroma, and texture by comparing the use of gayam flour 25% (P1), 50% (P2), and 75% (P3). From the results of organoleptic tests that have been carried out by researchers who tested 15 panelists and endurance tests that have been carried out, researchers found that the use of 25% gayam flour (P1) got a total value of 205. Muffins with the use of 50% gayam flour (P2) get a total value of 207. Muffins with the use of 75% gayam flour (P1) get a value of 215. Of the three comparisons, muffins with the use of 75% gaam flour (P3) have the highest value of 215. In the durability test of gayam flour-based muffins that have been carried out for 3 days at room temperature of 25-30 degrees Celsius. In the endurance test that has been done, the maximum ratio of P1, P2, and P3 to consume it is day 2 and should be consumed on the watku is still hot. For the cost of making muffins made from gayam flour tends to be rather cheap. In this study the author spent about 3 kg of gayam fruit which produced 1 kg of gayam flour. For making muffins made from gayam flour which uses 800 grams of gayam flour which produces about 50 pcs of muffin cakes at a price per one muffin piece of IDR 4,500.
Analisis Bauran Pemasaran The Café
Authors: Jayanti Made Savitri Dwi , Febianti
Published: September 2024

Bali merupakan daerah tujuan wisata yang sudah tersohor ke mancanegara. Setiap tahunnya ada banyak wisatawan yang selalu mengunjungi Bali, baik dari dalam negeri (domestik) maupun yang datang dari luar negeri (internasional). Virus covid -19 sangat berpengaruh terhadap kunjungan wiatawan. Banyaknya peraturan yang ada menyebabkan berkurangnya mobilitas wisatawan, hal ini menyebabkan wisatawan tidak bisa berpergian sesuka hati.  Dengan banyaknya peraturan yang ada, salah satu restoran yang terletak di Nusa Dua yaitu The Café The Mulia Bali mampu menjaga ekistensinya. Marketing Mix  atau bauran pemasaran adalah seperangkat alat pemasaran taktis-produk, harga, promosi, dan distribusi yang dipadukan untuk menghasilkan respon pasar yang diinginkan pasar sasaran. Adapun tujuan dari penelitian ini untuk mengetahui penerapan bauran pemasaran di The Café The Mulia Bali secara umum sudah diterapkan secara baik. Adapun beberapa poin yang perlu ditingkatkan guna memaksimalkan hasil penjualan. Beberapa poin itu yaitu pada price yang beberapa  menu dirasa harga yang terlalu tinggi sehingga tidak sesuai dengan produk  yang disajikan dan waktu tunggu pesanan tamu terlalu lama.
 
Bali is a tourist destination that has been famous to foreign countries. Every year there are many tourists who always visit Bali, both from within the country (domestic) and those who come from abroad (international). The COVID-19 virus is very influential on tourist visits. The number of existing regulations causes reduced mobility of tourists, this causes tourists to not be able to travel at will.  With many existing regulations, one of the restaurants located in Nusa Dua, The Café The Mulia Bali, is able to maintain its extension. Marketing mix is a set of tactical marketing tools—product, price, promotion, and distribution—that come together to generate the desired market response. The purpose of this study is to find out the application of the marketing mix at The Café The Mulia Bali in general has been implemented well. There are several points that need to be improved in order to maximize sales results. Some of those points are at prices that some menus are considered too high prices so that they do not match the products served and the waiting time for guest orders is too long.
Strategi Promosi Aida di Pondok Wisata Saung Teduh
Authors: Nuaba Ida Bagus Putu Arditha Darmayasa , Sanjaya I Wayan Kiki , Putra Dewa Putu Kiskenda Erwanda
Published: September 2024

Pondok Wisata Saung Teduh sedang meningkatkan jumlah kunjungan wisatawan yang dianggap masih belum optimal. Penelitian ini mengkaji kekuatan dan kelemahan sekaligus peluang dan ancaman untuk merumuskan strategi promosi Pondok Wisata Saung Teduh. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Pengumpulan data dilakukan dengan observasi, wawancara mendalam dan kuisioner terhadap 30 responden. Analisis data dilakukan dengan metode SWOT. Berdasarkan atas analisis swot diperoleh strategi yang dapat diterapkan pada pemasaran Pondok Wisata Saung Teduh yaitu (1) Strategi Promosi Produk Untuk Meningkatkan Kunjungan Wisatawan (2) Strategi Meningkatkan Infrastruktur Internal Dengan Konsep AIDA (3) Strategi Peningkatan Kenyamanan Wisatawan Berdasarkan AIDA (4) Strategi Meningkatkan Atensi Terhadap Lokasi Pondok Wisata Saung Teduh Dengan Konsep AIDA.
 
Saung Teduh Tourism Pondok is increasing the number of tourist visits which is considered still not optimal. This research examines the strengths and weaknesses as well as opportunities and threats to formulate a promotional strategy for the Saung Teduh Tourism Pondok. This research uses a quantitative descriptive approach. Data collection was carried out by observation, in-depth interviews and questionnaires with 30 respondents. Data analysis was carried out using the SWOT method. Based on the SWOT analysis, strategies that can be applied to the marketing of Saung Teduh Tourism Pondok are obtained, namely (1) Product Promotion Strategy to Increase Tourist Visits (2) Strategy to Improve Internal Infrastructure Using the AIDA Concept (3) Strategy to Increase Tourist Comfort Based on AIDA (4) Strategy to Improve Attention to the Location of the Saung Teduh Tourist Pond with the AIDA Concept.
Potensi Monumen Tugu Khatulistiwa sebagai Wisata Edukasi
Authors: Hardilia Wella , Sari Retno Juwita , Putra Dewa Putu Kiskenda Erwanda
Published: September 2024

Pontianak sebagai ibukota provinsi Kalimantan Barat menjadi salah satu pusat perekonomian yang terus berupaya untuk dikembangkan. Meski tidak menjadikan pariwisata sebagai sumber utama pendapatan daerah, namun kota Pontianak memiliki potensi wisata yang dapat dikembangkan untuk menarik minat wisatawan untuk berkunjung dan meningkatkan perekonomian. Letak geografisnya menyebabkan Kota Pontianak dilalui oleh garis Khatulistiwa sehingga dibangun Monumen Tugu Khatulistiwa sebagai pemisah garis Lintang Utara dan Lintang Selatan. Monumen Tugu Khatulistiwa juga menjadi ikon Kota Pontianak, Monumen ini juga merupakan peninggalan bersejarah dan tempat untuk menyaksikan fenomena alam yang unik berupa kulminasi matahari yang terjadi pada bulan Maret dan September setiap tahunnya. Hal tersebut menjadikannya memiliki potensi untuk dikembangkan sebagai wisata edukasi di Kota Pontianak, Kalimantan Barat.
 
Pontianak as the capital of West Kalimantan province is one of the economic centres that continues to be developed. Although it does not make tourism the main source of regional income, Pontianak city has tourism potential that can be developed to attract tourists to visit and improve the economy. Its geographical location causes Pontianak City to be passed by the Equator line so that the Equator Monument was built as a separator of the North Latitude and South Latitude lines. The Equator Monument is also an icon of Pontianak City, this monument is also a historical relic and a place to witness a unique natural phenomenon in the form of solar culmination which occurs in March and September each year. This makes it has the potential to be developed as an educational tourism in Pontianak City, West Kalimantan.
Strategi Pemasaran Desa Wisata Sukarara dalam Meningkatkan Kunjungan Wisatawan
Authors: Mahyuningsih Atika , Wirawan Putu Eka , Yani Ni Wayan Mega Sari Apri
Published: September 2024

Penelitian ini bertujuan untuk meningkatkan kunjungan wisatawan ke Desa Wisata Sukarara di Pulau Lombok, Indonesia, dengan menganalisis strategi pemasaran yang telah diterapkan serta mengidentifikasi alternatif yang lebih efektif. Metode penelitian deskriptif digunakan dengan menggunakan data kunjungan wisatawan dari 2019 hingga 2022. Hasil menunjukkan penurunan kunjungan saat pandemi COVID-19 di 2020, namun pulih dengan peningkatan pada 2021 dan 2022. Strategi pemasaran yang telah dijalankan melibatkan demonstrasi menenun, warisan tenun, dan atraksi seperti gendang beleq, preasean, dan art shop. Rekomendasi strategi alternatif termasuk pemanfaatan media sosial, kerja sama dengan agen perjalanan dan wisatawan lokal, serta pengembangan paket wisata menarik. Penelitian ini diharapkan memberikan sumbangan dalam teori pariwisata dan panduan praktis bagi pengelola Desa Wisata Sukarara.
 
This study aims to enhance tourist visits to Sukarara Tourism Village on Lombok Island, Indonesia, by analyzing the applied marketing strategies and identifying more effective alternatives. A descriptive research method is employed, utilizing tourist visitation data from 2019 to 2022. The findings indicate a decline in visits during the 2020 COVID-19 pandemic, followed by recovery and growth in 2021 and 2022. The executed marketing strategies involve weaving demonstrations, textile heritage, and attractions such as gendang beleq, preasean, and art shops. Recommended alternative strategies encompass leveraging social media, collaborating with travel agencies and local tourists, and developing enticing tour packages. This research is anticipated to contribute to tourism theory and offer practical guidance for the management of Sukarara Tourism Village.
Pengaruh Gaya Kepemimpinan dan Pelatihan Kerja Terhadap Kinerja Karyawan
Authors: Dewi Eka Juniasti , Widhyandanta I Gede Dirga Surya Arya , Yani Ni Wayan Mega Sari Apri
Published: September 2024

Penelitian ini dilakukan berdasarkan ksenjangan hasil penelitian terdahulu (research gap) dan permasalahan penelitian (research problem) tentang tingginya data jumlah komplain karyawan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gaya kepemimpinan dan pelatihan kerja terhadap kinerja karyawan. Penelitian ini dilakukan pada Nandini Jungle Resort & Spa, dengan populasi penelitian yang berjumlah 62 responden. Seluruh data yang diperoleh dari distribusi kuisoner layak digunakan, selanjutnya dianalisis menggunakan regresi linier berganda, uji hipotesis (uji t dan uji f). Hasil penelitian menunjukkan bahwa Gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan pada Nandini Jungle Resort & Spa. Hal ini menunjukkan bahwa semakin baik gaya kepemimpinan maka semakin meningkat kinerja karyawan pada Nandini Jungle Resort & Spa. Pelatihan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Nandini Jungle Resort & Spa. Hal ini menunjukkan bahwa semakin baik pelatihan kerja maka semakin meningkat kinerja karyawan pada Nandini Jungle Resort & Spa. Gaya kepemimpinan dan pelatihan kerja berpengaruh positif signifikan terhadap kinerja karyawan pada Nandini Jungle Resort & Spa.
 
This research was conducted based on the results of previous research (research gaps) and research problems (research problems) regarding the high number of data on the number of employee complaints. This study aims to examine and analy e the effect of leadership style and job training on employee performance. This research was conducted at Nandini Jungle Resort & Spa, with a research population of 62 respondents. All data obtained from the questionnaire distribution are feasible to use, then analy ed using multiple linear regression, hypothesis testing (t test and f test). The results showed that leadership style had a positive and significant effect on employee performance at Nandini Jungle Resort & Spa. This shows that the better the leadership style, the higher the employee performance at Nandini Jungle Resort & Spa. Job training has a positive and significant effect on employee performance at Nandini Jungle Resort & Spa. This shows that the better the job training, the higher the employee performance at Nandini Jungle Resort & Spa. Leadership style and job training have a significant positive effect on employee performance at Nandini Jungle Resort & Spa.
Persepsi Wisatawan Ditinjau dari Kualitas Pelayanan Housekeeping
Authors: Wijaya Gede Agus Putra , Suarmana I Wayan Restu , Juniarta Pande Putu
Published: September 2024

Housekeeping merupakan aset yang sangat penting untuk mencapai tujuan restoran, Salah satu cara untuk meningkatkan kinerja room boy dalam hal penerapan kualitas pelayanan adalah dengan memberikan suatu pelatihan kepada setiap room boy mengenai kualitas pelayanan yang mengacu pada lima dimensi kualitas pelayanan yaitu Bukti Fisik (Tangibles), Daya Tanggap (Responsiveness), Jaminan (Assurance), Empati (Empathy), dan Kehandalan (Reliability). Penelitian ini dilakukan di Pineapple House Ubud villa Jl. Jatayu, Gang Menda No. 5 Ubud Ubud, Ubud, Kecamatan Ubud, Kabupaten Gianyar, Bali 80571, Tlp. : 0821-4414-0535 . Penelitian ini bertujuan untuk mengetahui bagaimana  penerapan kualitas pelayanan housekeeping pada Pesisi Pineapple House Ubud. Teknik sampel yang digunakan adalah Quota Sampling, dengan sampel yang      digunakan yaitu terdiri dari  manajer restoran,  room boy , dan 30 tamu. Teknik pengumpulan data yang digunakan yaitu berupa kuesioner  dengan penyebaran pada 30 tamu sebagai responden, observasi room, dan juga dokumentasi berupa foto kamar tamu. Teknik analisis data yang digunakan yaitu deskriptif kuantitatif. Dari hasil penelitian diketahui bahwa penerapan kualitas pelayanan yang dilakukan oleh housekeeping Pesisi room boy dinilai sangat baik oleh tamu berdasarkan kuesioner dengan nilai 4,44 yang dikategorikan sangat baik dan data tersebut didukung oleh hasil observasi.
 
Housekeeping is a very important asset to achieve restaurant goals. One way to improve the performance of room boys in terms of implementing service quality is to provide training to each room boy regarding service quality which refers to five dimensions of service quality, namely Physical Evidence (Tangibles), Responsiveness, Assurance, Empathy, and Reliability. This research was conducted at Pineapple House Ubud villa Jl. Jatayu, Gang Menda No. 5 Ubud Ubud, Ubud, Ubud District, Gianyar Regency, Bali 80571, Tlp. : 0821-4414- 0535 . This study aims to determine how the implementation of housekeeping service quality at Pesisi Pineapple House Ubud. The sampling technique used is Quota Sampling, with the sample used consisting of restaurant managers, room boys, and 30 guests. The data collection technique used is in the form of a questionnaire with distribution to 30 guests as respondents, room observation, and also documentation in the form of guest room photos. The data analysis technique used is descriptive quantitative. From the results of the study it is known that the application of service quality carried out by housekeeping Pesisi room boy is considered very good by guests based on a questionnaire with a value of 4.44 which is categorized as very good and the data is supported by the results observation.
Pengaruh Penerapan Marketing Mix terhadap Keputusan Pembelian di Era New Normal
Authors: Dwipayana I Kadek Indra Kresna , Wiyasha Ida Bagus Made , Susanti Luh Eka
Published: September 2024

Penelitian ini bertujuan untuk mengetahui menganalisis pengaruh penerapan Marketing Mix terhadap keputusan pembelian secara parsial dan simultan pada The Elementum Bali. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil analisis menyatakan bahwa (1) Marketing Mix berpengaruh terhadap Keputusan pembelian (Y) pada The Elementum Bali. Hal ini ditunjukkan dengan nilai Fhitung sebesar 14,142 > Ftabel 3,467 (df1 = 2, df2 = 21) sehingga dapat disimpulkan bahwa secara simultan Marketing Mix berpengaruh positif terhadap Keputusan pembelian (Y) di The Elementum Bali. (2) Price (X1) secara parsial memiliki pengaruh negatif atau berlawanan arah dan signifikan terhadap Keputusan pembelian (Y) di The Elementum Bali. Hal ini dapat dilihat dari nilai thitung sebesar -3,443 > ttabel (0,05 : 21) = -2,080, sehingga dapat disimpulkan apabila Price (X1) naik maka Keputusan pembelian di The Elementum Bali akan mengalami penurunan, sebaliknya apabila Price (X1) turun maka Keputusan pembelian di The Elementum Bali akan mengalami peningkatan. (3) Promotion (X2) secara parsial memiliki pengaruh positif dan signifikan terhadap Keputusan pembelian (Y) di The Elementum Bali. Hal ini dapat dilihat dari nilai thitung sebesar 4,096 > ttabel (0,05 : 21) = 2,080, sehingga dapat disimpulkan apabila Promotion (X2) meningkat maka Keputusan pembelian di The Elementum Bali juga akan mengalami peningkatan.
 
This study aims to determine the effect of the application of Marketing Mix on purchasing decisions partially and simultaneously at The Elementum Bali. The data analysis technique used is multiple linear regression analysis. The results of the analysis state that (1) Marketing Mix has an effect on purchasing decisions (Y) at The Elementum Bali. This is indicated by the Fcount value of 14.142 > Ftable 3.467 (df1 = 2, df2 = 21), so it can be concluded that simultaneously the Marketing Mix has a positive effect on purchasing decisions (Y) at The Elementum Bali. (2) Price (X1) partially has a negative or opposite and significant effect on purchasing decisions (Y) at The Elementum Bali. This can be seen from the tcount value of -3.443 > ttable (0.05: 21) = -2.080, so it can be concluded that if the price (X1) increases, the purchasing decision at The Elementum Bali will decrease; on the contrary, if the price (X1) decreases, the purchasing decision at The Elementum Bali will increase. (3) Promotion (X2) partially has a positive and significant influence on purchasing decisions (Y) at The Elementum Bali. This can be seen from the tcount value of 4.096 > ttable (0.05: 21) = 2.080, so it can be concluded that if Promotion (X2) increases, the purchase decision at The Elementum Bali will also increase.
Pengaruh Motivasi dan Persepsi Wisatawan dalam Pembentukan Keputusan Kunjungan di Destinasi Wisata Goa Gajah
Authors: Sari Luh Citra , Jayendra Putu Sabda , Widhyandanta I Gede Surya Arya
Published: September 2024

Goa Gajah berada di Desa Bedulu termasuk Pura tertua yang terletak di Bali. Goa Gajah memiliki daya tarik wisata berupa Sejarah dan Spritual, dengan menggabungkan dua Agama, yakni Agama Hindu dan Agama Buddha. Penelitian ini memiliki tujuan untuk mengetahui dan mengidentifikasi apa saja yang memengaruhi motivasi dan persepsi wisatawan untuk mengunjungi destinasi tersebut. Penelitian ini menggunakan metode kuantitatif dengan menyajikan data seperti angka dan menginterpretasikan. Data dikumpulkan melalui observasi, dokumentasi, penyebarakan kuesioner, dan studi Pustaka. Hasil dari penelitian ini adalah motivasi dan persepsi wisatawan berpengaruh secara positif dan signifikan terhadap keputusan berkunjung. Jadi setiap peningkatan motivasi dan persepsi terjadi, maka mengakibatkan Keputusan berkunjung juga ikut meningkat.
 
Goa Gajah is located in Bedulu Village and is one of the oldest temples in Bali. Goa Gajah has a historical and spiritual tourist attraction, combining two religions, namely Hinduism and Buddhism. This research aims to find out and identify what influences tourists' motivation and perceptions to visit this destination. This research uses quantitative methods by presenting data such as numbers and interpreting them. Data was collected through observation, documentation, distributing questionnaires, and literature study. The results of this research are that tourists' motivation and perceptions have a positive and significant influence on the decision to visit. So every time an increase in motivation and perception occurs, the decision to visit also increases.
Pengembangan Air Terjun Riam Dait Sebagai Daya Tarik Wisata Alam
Authors: Qifiona Marchella , Susanti Putu Herny , Sari Retno Juwita
Published: September 2024

Potensi wisata berupa keindahan alam yang mempesona serta keunikan yang dimiliki Air Terjun Riam Dait yang berlokasi di Desa Sekendal, Kabupaten Landak, Kalimantan Barat, belum dikembangkan secara optimal. Penelitian ini bertujuan untuk merancang strategi pengembangan wisata alam Air Terjun Riam Dait menggunakan grand theory perencanaan, teori Tourism Area Life Cycle (TALC), teori komponen daya tarik wisata 4A yaitu attraction, accessibility, amenities, dan ancillary, serta analisis strengths, weaknesses, opportunities, dan threats (SWOT). Penelitian ini menggunakan metode pendekatan kualitatif. Teknik penentuan informan pada penelitian ini ditentukan dengan menggunakan metode purposive sampling. Data dikumpulkan melalui teknik observasi, wawancara, studi pustaka, dan dokumentasi. Teknik analisis data dalam penelitian ini berupa reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan Air Terjun Riam Dait memiliki tujuh tingkat air terjun dengan ketinggian yang berbeda-beda pada setiap air terjunnya dan memiliki keunikan berupa pasir putih seperti pasir pantai meskipun aksesibilitas dari Desa Sekendal menuju Air Terjun Riam Dait masih belum dikembangkan secara maksimal. Hasil analisis SWOT diperlukan penetapan regulasi yang jelas agar Air Terjun Riam Dait dapat bekelanjutan, menyediakan dukungan finansial, memperbaiki akses, dan infrastruktur, pelaksanaan program pengembangan kepariwisataan, termasuk pelatihan SDM dalam manajemen pariwisata, hospitality, dan bahasa Inggris.
 
The potential for tourism in the form of the mesmerizing natural beauty and unique features of Riam Dait Waterfall, located in Sekendal Village, Landak Regency, West Kalimantan, has not yet been optimally developed. This study aims to design a development strategy for Riam Dait Waterfall tourism using the grand theory of planning, the Tourism Area Life Cycle (TALC) theory, the 4A tourism attraction components theory—attraction, accessibility, amenities, and ancillary—and a strengths, weaknesses, opportunities, and threats (SWOT) analysis. This research employs a qualitative approach. The informants for this study were selected using purposive sampling. Data were collected through observation, interviews, literature review, and documentation techniques. Data analysis techniques in this study include data reduction, data presentation, and drawing conclusions. The results of this study indicate that Riam Dait Waterfall has seven levels of waterfalls, each with different heights, and a unique feature of white sand similar to beach sand, although accessibility from Sekendal Village to Riam Dait Waterfall has not yet been maximally developed. The SWOT analysis results indicate the need for clear regulatory establishment to ensure the sustainability of Riam Dait Waterfall, provision of financial support, improvement of access and infrastructure, implementation of tourism development programs, including human resource training in tourism management, hospitality, and English language.
Do cash holdings matter for transactions between affiliated firms? Evidence from BRICS countries
Authors: Sasidharan Aghila , Thenmozhi Muthuveerappan
Published: September 2024

This study aims to look into the effect of cash holdings on related party transactions (RPTs). We also investigate whether the excess cash used for various types of RPTs has any effect on firm value. Our sample includes firms from Brazil, Russia, India, China, and South Africa (BRICS), and we find that RPTs have a negative impact on firm value in Brazil, Russia, India, and South Africa due to agency conflict. Tunneling has a negative impact on firm value in India and China due to the promoter’s opportunistic behavior. We also find that when excess cash is used for RPTs it enhances the firm value in BRICS countries. Using the difference in difference (DID) method, we discover that companies increase their RPT disclosure in the post-mandate compared to the pre-mandate period, augmenting their value. The level of monitoring must vary depending on the nature of RPTs. The negative impact of RPTs is mitigated when excess cash is used for such transactions and RPT disclosure is mandated. We contribute to the RPT literature by demonstrating that tunneling RPTs lower firm value in India and China. Regulators in these countries should implement stringent regulations to reduce value-destroying RPTs. Our findings support agency theory by suggesting that disclosing RPTs in annual reports reduces conflict between controlling and minority shareholders.
Dochody i wydatki publiczne jako elementy polityki rozwoju regionalnego w Polsce
Authors: Drejerska Nina
Published: September 2024

Wobec nieefektywności dotychczasowej europejskiej polityki spójności prowadzone są dyskusje na temat zmian jej paradygmatu. Podejście wyrównawcze proponuje zastąpić się polityką rozwoju regionalnego opartą na wspieraniu zarówno konkurencyjności jak i spójności. Ważnymi elementami implementacyjnymi każdego modelu polityki rozwoju regionalnego są dochody i wydatki publiczne, przy czym zmiany w tym zakresie mogą znacznie przyczynić się do podniesienia efektywności prowadzonej polityki. Analiza przestrzenna dotychczas realizowanych dochodów publicznych, jak również algorytmów podziału dochodów i wydatków publicznych wskazuje na potrzebę weryfikacji istniejących mechanizmów pod kątem przydatności dla prowadzenia polityki rozwoju regionalnego.
Finansowanie turystyki w Polsce
Authors: Bąk-Filipek Ewa
Published: September 2024

Turystyka jest istotnym działem gospodarki narodowej Polski. Pomimo jej rynkowego charakteru wymaga wsparcia zarówno na poziomie krajowym, jak i przy wykorzystaniu różnorodnych instrumentów finansowych Unii Europejskiej. Na poziomie krajowym zadania w zakresie gospodarki turystycznej są finansowane z budżetu państwa poprzez administrację rządową. Wydatki na turystykę ponosi też w znacznie większym stopniu administracja samorządowa. Głównym celem niniejszego opracowania jest wskazanie źródeł finansowania oraz krótka charakterystyka wielkości wydatkowanych środków, a także pokazanie możliwości finansowania w pewnej perspektywie czasowej.
Dywersyfikacja ryzyka, a ograniczenia w polityce inwestycyjnej Otwartych Funduszy Emerytalnych
Authors: Ociepa-Kicińska Elżbieta
Published: September 2024

Reforma systemu emerytalnego przeprowadzona w 1999 roku w Polsce miała na celu poprawę bezpieczeństwa środków gromadzonych na wypłatę świadczeń emerytalnych. W jej wyniku wprowadzono dwa obowiązkowe filary systemu emerytalnego. Filar I zarządzany przez Zakład Ubezpieczeń Społecznych, filar II w formie Otwartych Funduszy Emerytalnych jest natomiast zarządzany przez Powszechne Towarzystwa Emerytalne w formie Otwartych Funduszy Emerytalnych. W związku z faktem, że środki zgromadzone w II filarze są zarządzane przez prywatne instytucje, wprowadzono szereg regulacji, które miały na celu maksymalne zabezpieczenie gromadzonych w nich środków. Sytuacja na rynku pokazuje, że regulacje te dywersyfikując ryzyko, jednocześnie wpływają negatywnie na konkurencję na rynku OFE, a tym samym na osiągane przez OFE wyniki inwestycyjne. Niniejsze opracowanie ma na celu przybliżenie tej tematyki.
Mary Lanigar: America’s First Female Big 8 Partner
Authors: Flesher Tonya K. , Flesher Dale L.
Published: September 2024

Mary Lanigar became the first woman partner in a Big 8 public accounting firm in 1957, after the local firm in which she had been a partner merged with Arthur Young & Company. This was nearly a decade before the next female was promoted to partnership at a Big 8 firm. This distinction has gone unrecognized in the accounting literature, despite being recognized in the Congressional Record. Lanigar was able to have a career in public accounting due to the shortage of male accountants during World War II. In addition to the timeliness of her entry into the profession, there were personal attributes that contributed to Lanigar’s success. This study reveals how she overcame obstacles that blocked entry and advancement in public accounting. Her experiences and perspectives on gender discrimination are revealing. Lanigar opened doors for women. This study adds to and corrects the literature on women in accounting.
Diagnostic accuracy and safety of renal tumour biopsy in patients with small renal masses and its impact on treatment decisions
Authors: Mazin Hashim Bassam , Chabok Abbas , Ljungberg Börje , Östberg Erland , Alamdari Farhood
Published: September 2024

Objective: To assess the safety and diagnostic accuracy of renal tumour biopsy (RTB) in patients with small renal masses (SRM) and to assess if RTB prevents overtreatment in patients with benign SRM.
Material and methods: In a retrospective, single-centre study from Västmanland, Sweden, 195 adult patients (69 women and 126 men) with SRM ≤ 4 cm who had undergone RTB during 2010–2023 were included. The median age was 70 years (range 23–89). The sensitivity, specificity and predictive values of RTB were calculated using the final diagnosis as the reference standard. Treatment outcomes were recorded for a median 42-month follow-up. Complications following the biopsies were assessed according to the Clavien–Dindo system.
Results: The overall sensitivity of RTB was 95% (95% confidence interval [CI] 90% – 98%) and specificity was 100% (95% CI 95% – 100%). The positive predictive value was 100% and negative predictive value was 92%. The rate of agreement between RTB and the final diagnosis measured using kappa statistics was 0.92. Of the 195 patients, 62 underwent surgery and 48 were treated with ablation. The concordance rate between the RTB histology and final histology after surgery was 89%. Treatment was withheld in 67 of 195 patients with a benign or inconclusive RTB. No patients developed renal cell carcinoma or metastasis during follow-up. Complications occurred in two patients that were classified with Clavien–Dindo grades I and IV.
Conclusions: Percutaneous renal tumour biopsy appears to be a safe diagnostic method that provides accurate histopathological information about small renal masses and reduces overtreatment of benign SRM.
Nanotechnology in Immobilization: Harnessing the Magnetic Nanoparticles for Medicine and Remediation Applications
Authors: Jabbar Zaid H , AA Najim , AY Radeef , AAG Al-Khayfawee
Published: September 2024

Magnetite nanomaterials have garnered significant interest in the field of biomedical sciences and hold great promise for various applications. One such innovative technique is the loading of microorganisms using magnetic-based carriers, which has gained more research interest in environmental pollution control. However, despite its potential, this approach remains relatively unexplored in the existing literature. Compared to conventional methods of cell immobilization and suspended microorganism technology, magnetic nanoparticles offer several advantages, including the ease of catalyst retrieval from the liquid phase. This review highlights the applications of immobilized magnetic nanomaterials in both environmental contaminant remediation and the medical field. Immobilization techniques offer effective solutions to enhance the efficiency and stability of catalytic enzymes, enabling their separation and facilitating reusability in industrial processes. Our discussion proved that magnetic nanoparticles (MNPs) are considered a promising choice for immobilization due to their outstanding properties, including easy recovery, stabilization, and reusability. Magnetic nanomaterials hold great potential as a future direction for immobilization, offering numerous advantages in various applications.
Innovative Practices in Nanotechnology through Artificial Intelligence
Authors: Kumar Sudesh , RS Gurjar
Published: September 2024

Emerging applications of AI in medicinal chemistry include nanotechnology and nanorobots. Nanoparticles are made to carry pharmaceuticals more effectively and efficiently. nanorobots can be trained to deliver drugs to specific targets, monitor treatment efficacy, and even perform cellular surgery. AI technology is anticipated to grow significantly as new medications and treatments are developed. The paper shows how multiple artificial intelligence and machine learning methodologies were combined with sophisticated approaches for medical nanotechnology applications.
Cooperative Empowerment Model for Micro, Small and Medium Enterprises (MSMEs)
Authors: Suratman Maman , Febrianti Adjeng Mariana , Hermina Nurul
Published: September 2024

This research is motivated by the idea that micro, small, and medium cooperative enterprises (MSME cooperatives) have a strategic role to play in the national economic system that seeks to create an advanced, fair, and prosperous society based on Pancasila—Indonesia’s foundational philosophical principles—as well as the nation’s 1945 constitution. It is apparent that, in reality, this empowerment has not been effective so a model needs to be established. This research used an explanatory survey method using descriptive and verification analysis techniques. The population of the survey comprised tofu and tempeh producers (MSMEs) located in the Kopti production center in the city of Bandung in West Java. Then, 32 of these MSMEs were selected based on stratified random sampling. Data collection was carried out using observations, interviews, and questionnaires. The hypotheses were tested using path analysis. The research results show that economic satisfaction, cooperative benefits, contributive benefits, and personal entrepreneurial quality are proven to have a significant effect on cooperative motivation. Meanwhile, the knowledge variable has no significant effect on cooperative motivation. The cooperative benefits have a significant effect on participation motivation, while the knowledge, contributive motivation, and personal entrepreneurial quality variables do not have a significant effect on participation motivation. Furthermore, economic satisfaction, cooperative motivation, and participation motivation do not have a significant effect on participation level. Finally, personal entrepreneurial quality and participation level do not have a significant effect on empowerment.
 
Keywords: Model, empowerment, cooperatives, and micro, small, and medium enterprises
On the Issue of Environmental Safety in the Metallurgical Industry
Authors:   National University of Science and Technology «MISIS», Seryanina A.V. , Ovchinnikova T.I. ,   National University of Science and Technology «MISIS», Tertychnaya S.V. ,   National University of Science and Technology «MISIS»
Published: September 2024

The metallurgical industry is crucial for the global economy; at the same time, it is a source of environmental risks. Environmental safety in metallurgy plays a critical role in terms of balancing industrial development and environmental protection. The article considers the concept of environmental safety in metallurgy, the importance of environmental risk assessment, and methods applied to environmental risk assessment. Various methods of environmental risk assessment in the metallurgical industry, including environmental audit, risk assessment, use of environmental indices, comparison with environmental standards, and simulation have been reviewed. Special attention has been paid to the need to consider economic, social, and environmental criteria for the environmental safety assessment. The proposed method of environmental safety assessment in the metallurgical industry includes environmental, economic, and social criteria to ensure a comprehensive evaluation. The method classifies the importance of various criteria and calculates the integral index to determine the environmental safety level for an enterprise. Such a comprehensive approach allows for a more precise assessment of environmental risks and helps to prioritize measures of environmental protection. The criticality of the adoption of a comprehensive approach to the environmental safety assessment in the metallurgical industry has been highlighted. Considering various environmental, economic, and social factors, companies can improve their environmental risk management and achievement of sustainable development goals. The proposed method of environmental safety assessment can be used as a valuable tool to monitor the environmental impact and make reasonable decisions regarding environmental protection.
Lobular Breast Carcinoma with an Isolated Bladder Metastasis: A Case Report
Authors: Salhi Rania , Georgala Aspasia , Lebrun Fabienne , Ignatiadis Michail , Rahier Isabelle
Published: September 2024

Metastasis of the bladder is an exceptionally rare occurrence in primary breast cancer. We report the case of a 68-year-old woman with a history of lobular breast carcinoma who developed metastatic bladder involvement ten years after her initial treatment. Cystoscopy and biopsy confirmed submucosal infiltration by carcinoma with an immunohistochemical profile consistent with lobular breast carcinoma, featuring estrogen receptor-positive and human epidermal growth factor receptor 2 (HER-2) negative. The therapeutic decision recommended was to start first-line treatment with Fulvestrant plus Cyclin-dependent kinases 4 and 6 (CDK4/6) inhibitors.
Comparison of Linear Discriminant Analysis with Robust Linear Discriminant Analysis
Authors: Fitri Fitri Hayati , Dodi Vionanda  , Yenni Kurniawati  , Tessy Octavia Mukhti
Published: September 2024

Discriminant analysis is a multivariate technique related to separating distinct groups of objects and allocating new objects to predefined groups. Discriminant analysis produces a discriminant function, which is defined as a linear combination of independent variables used to classify objects into two or more groups or categories. Assumptions that must be met in linear discriminant analysis include the independent variables being multivariate normally distributed and the covariance matrices for each group being equal. It is also necessary to identify outliers in linear discriminant analysis, as the presence of outliers in the data set can cause the assumptions of linear discriminant analysis to be violated and result in inaccurate classification outcomes. Therefore, it is necessary to handle outliers using robust methods in discriminant analysis. One such robust method in discriminant analysis is the Minimum Covariance Determinant (MCD), which is highly effective in dealing with outliers and relatively easier to apply compared to other robust methods. The aim of this study is to compare the classification results of linear discriminant analysis with robust linear discriminant analysis on the dataset of diabetes patients at RSUD Padangsidimpuan in 2023. The results obtained from this dataset indicate that linear discriminant analysis achieved an accuracy of 85,71%, while robust linear discriminant analysis achieved an accuracy of 80,95%. These findings suggest that the use of linear discriminant analysis and robust linear discriminant analysis can yield different results depending on the characteristics of the data and the number of outliers in the dataset.
Prosecution by the prosecutor of the implementation of the principles of legality during the suspension of the pre-trial investigation
Authors: Kolot N.
Published: September 2024

The article examines the issue of the prosecutor ensuring the legality of the grounds and conditions for stopping the pre-trial investigation. Problematic issues have been analyzed and ways to solve them have been proposed regarding the practical application of legislation regulating the suspension of pre-trial investigation. It has been established that, in general, the prosecutor’s enforcement of legality during the suspension of the pre-trial investigation is manifested in the verification of the legality of the grounds and conditions of such suspension. It was established that the main legal consequence of the decision to stop the pre-trial investigation is the interruption of the calculation of the terms of the pre-trial investigation. It was concluded that the prosecutor’s ensuring the legality of the grounds for stopping the pre-trial investigation is related to ensuring the principle of reasonableness of terms in the criminal process. It has been established that during the suspension of the pre-trial investigation, its actual term of two months specified by law can be significantly «stretched», which can lead to the violation of the right to a fair trial in terms of the violation of the right to a reasonable period of proceedings, as well as to the loss of the effectiveness of criminal proceedings. It was noted that the implementation of procedural actions and the use of measures to support investigators and inquirers during the suspension of the pre-trial investigation contradict the implementation of the principle of legality, and indicate the groundlessness of the suspension of the pre-trial investigation. Attention has been drawn to the fact that in the case of carrying out the specified actions and measures during the suspended proceedings, the defense party, in particular the suspect, during this period lose the opportunity to fully exercise their criminal procedural rights, that is, they cannot fully exercise their defense. It is proposed to supplement the national criminal procedural legislation with the rule that during the suspension of the pre-trial investigation after notification of the suspect, it is prohibited to carry out not only investigative (search) actions, but also measures to ensure criminal proceedings and other procedural actions aimed at demanding and obtaining evidence, i.e. all procedural methods of exposing the person who was notified of the suspicion.
Peculiarities of secret investigative (search) actions in the legislation of Germany and Ukraine
Authors: Poplavska A.M.
Published: September 2024

After gaining independence, Ukraine took an active pro-European position, also in the development of legislation. Turning to the historical aspects of the development of the legal system of our state, we know that it belongs to the Romano- Germanic legal family, which determines the fact that domestic legislation has a number of common features with European legal systems, namely: among the main sources of law - normative - legal act, codification of legislation.
Studies of foreign law were carried out by a number of scientists, however, the specifics of secret investigative (research) actions in the context of a comparative analysis of foreign and domestic experience require a more thorough study.
The article analyzed the main features of the organization and conduct of undercover investigative (search) actions in accordance with the Criminal Procedure Code of Ukraine and the Criminal Procedure Code of the Federal Republic of Germany.
Having studied the separate provisions of the Federal Criminal Code of Germany, we can note that the main functions during the investigation, including secret measures, are assigned to the prosecutor and the court, while the Criminal Code of Ukraine clearly defines the authorities that carry out pre-trial investigations, the first of which is the National Police of Ukraine, and the prosecutor’s office, as a body of pre-trial investigation, is absent. At the same time, the authorized person who can make a decision on the NSRD is the investigator, who has the right to apply to the investigating judge with a request, approved by the prosecutor, for permission to conduct secret investigative (search) actions and the prosecutor.
Thus, as a result of a comparative analysis of certain secret measures under the Federal Criminal Code of Germany and the NSDR under the Criminal Code of Ukraine, we found that the procedure for their implementation in Germany is not detailed, unlike domestic legislation, in addition, among the features that deserve attention, we can highlight in the paragraphs of the Criminal Procedure Code of the Federal Republic of Germany on specific crimes, in the course of the investigation of which the legislator allows one or another secret measure to be carried out, in the Ukrainian criminal procedural law, such an approach is absent, in Art. 246 of the Criminal Procedure Code of Ukraine states only that NSRD may be conducted during the investigation of serious or particularly serious crimes. We think it expedient to consider such specification for implementation in the Criminal Procedure Code of Ukraine in order to prevent possible abuses in obtaining information that goes beyond the scope of the investigation.