bluuebunny/crossref_metadata_2025 huggingface dataset:
PREVALÊNCIA DE FATORES DE RISCO PARA DOENÇAS CARDIOVASCULARES EM ESCOLARES
Authors: Militão Angeliete Garcez , Prata Brenda Gomes , Morais Maria Silvia Galdino de
Published: November 2022

As doenças cardiovasculares no Brasil representam as principais causas de morte e incapacidade, tendo um impacto social, econômico e médico de grandes proporções. O desenvolvimento dessas doenças está correlacionado com fatores de risco (FR) desenvolvidos na infância e/ou adolescência. Entre esses fatores, destaca-se aqui a obesidade e o sedentarismo. Nesse sentido, é relevante identificar a prevalência dos FR nos escolares, para serem tratados a tempo, antes da instalação de doenças de fato, Este estudo analítico, descritivo, transversal, com abordagem quantitativa, objetivou determinar a prevalência de fatores de risco para doenças cardiovasculares em crianças matriculadas em uma escola municipal da cidade de Porto Velho (Brasil). Para isso, foi investigado: o fator de risco para sobrepeso/obesidade através de três indicadores antropometricos, índice de massa corporal (IMC), Circunferência da cintura (CC) e relação cintura/estatura (RCE) e o nível de atividade física por meio do questionário “Nível de atividade física e comportamento sedentário” validado por Militão et al 2013. Os resultados encontrados para os alunos em risco a saúde foram: 44% para IMC, 19% para CC, 35% para RCE e 81,3% das crianças em risco a saúde, com baixo nível de atividade física, sendo 42,9% sedentários e 38,4% irregularmente ativos. Conclui-se com esta pesquisa que os estudantes avaliados apresentam alta prevalência de fatores de risco para doenças cardiovasculares, corroborando com a literatura que tem demonstrado um aumento da obesidade infantil, bem como um estilo de vida menos ativo.
MODERN INDUSTRIAL AND INVESTMENT POLICY OF THE GAS INDUSTRY
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Tchaikovsky Aleksey M.
Published: November 2022

The article deals with the main issues related to industrial and investment policy. The emphasis in modern ideas about industrial policy is on the need to link it to investment activity. The article reveals opportunities for investors and ways to invest in the gas industry. Some advantages and risks of investing in the gas industry are considered. In addition, problems related to the lack of investment are disclosed, so a reduction in gas supply could lead to more market volatility and higher prices, a slowdown in the global economic recovery and a threat to energy security, and international targets.
MODERN METHODS OF MACHINE LEARNING IN THE BANKING INDUSTRY
Authors:   Yandex Financial Technologies LLC Moscow, Russia, Shebalkov Michail P.
Published: November 2022

Machine learning is an effective tool for analyzing databases, working with a large amount of information and solving many urgent problems of the modern banking industry. The relevance of the chosen topic is due to the need to consider machine learning as part of artificial intelligence and its application by banks to improve business processes, increase user cybersecurity and improve service.
ECONOMIC SECURITY IN THE PUBLIC SPHERE: CURRENT STATUS AND DIRECTIONS FOR IMPROVEMENT
Authors:   Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot, Bykovskaya Yuliya V. ,   Institute of Economics of the Russian Academy of Sciences, Moscow, Russia
Published: November 2022

The article provides an overview of the current situation in Russia in the public sector. On the basis of statistical data, an analysis was made of indicators of economic security in the public sector – budget revenues and expenditures, their structure and dynamics, and the budget deficit. It is concluded that the situation is not critical, the decisions taken by the Russian leadership allow to keep the situation under control. Based on the results of the analysis, proposals were made to change the situation.
SMALL BUSINESS IN REPUBLIC OF NORTH OSSETIA – ALANIA: COMPARISON, DYNAMICS AND PROSPECTS
Authors:   North-Caucasian Mining and Metallurgical Institute, Vladikavkaz, Russia, Dzhagaeva M. S. , Kokoeva Z. A. ,   North-Caucasian Mining and Metallurgical Institute, Vladikavkaz, Russia
Published: November 2022

Small business, being an integral part of the economy of any state, can play a significant role in solving socio-economic problems. The degree of impact of small enterprises on the economy can vary significantly. The quality of the impact will depend on the ratio of objective and subjective factors, the degree of regulation of market processes, the characteristics of specific regions or agglomerations.
PERSONNEL MANAGEMENT AND METHODS OF INCREASING THE EFFICIENCY OF THE MANAGEMENT PROCESS
Authors:   Academy of Labor and Social Relations, Moscow, Russia, Burykin Alexey D.
Published: November 2022

The study focuses on personnel management as an activity that affects the work of employees. The tasks, principles and methods of personnel management, the basic concepts of this management are considered.
THE SPECIFICS OF ANTI-CRISIS MANAGEMENT IN THE DEVELOPMENT OF THE NATIONAL FOODNET MARKET IN THE CONTEXT OF GLOBAL CHALLENGES
Authors:   Ural State University of Economics, Ekaterinburg, Russia, Pyankova Svetlana G. , Mitrofanova Inna V. ,   Federal Research Centre the Southern Scientific Centre of the Russian Academy of Sciences, Rostov-on-Don, Russia; Volgograd State University, Volgograd, Russia, Ergunova Olga T. ,   St. Petersburg Branch of the National Research University Higher School of Economics), St. Petersburg, Russia
Published: November 2022

In conditions of uncertainty and aggravation of crises, which have serious consequences both for countries and for individuals and economic entities, special attention is paid to the formation of social protection against crises. In the article, the authors identify the main characteristics of crises and very important marketing models underlying them in the formation and development of the domestic FoodNet market within the framework of national food security. The authors pay special attention to the problems that arise with the local consequences of crises while ignoring or downplaying their serious consequences in an emerging market. Discusses the main tasks and promising directions for the development of the Russian FoodNet market within the framework of national food security. The authors analyzed the main prerequisites, growth factors and barriers to the environmental safety of the Russian FoodNet market for the period up to 2030. In the review, special attention is paid to American domestic and foreign anti-crisis management experience in the coverage of the observation of a smart developed economy 4.0 as the basis for the formation of the FoodNet market in the Russian Federation. The article formulates recommendations for transforming the heritage of the agroindustrial complex and the formation of a high-tech FoodNet market in the field of such global challenges as rapid population growth when resources are depleted, climate change, a pandemic, the transfer of urbanization processes.
COMPARATIVE ANALYSIS AND RESEARCH OF WAYS TO FINANCE TRANSPORT INFRASTRUCTURE
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Zhenghui Wang
Published: November 2022

The article analyzes the ways of financing transport infrastructure in the regions of Russia. The main models of infrastructure financing, methods of state and non-state financing, advantages and risks of various ways of financial support of transport infrastructure are investigated. The theoretical aspects of financing transport infrastructure, as well as the experience of the subjects of the Russian Federation in terms of attracting finance to this area are analyzed.
ANALYSIS OF THE PROCESS OF KNOWLEDGE PRESERVATION BASED ON THE VALUE CHAIN: STAGES OF CREATING AND IMPLEMENTATION VALUE
Authors:   Nizhny Novgorod State Technical University named after R. E. Alekseev, Nizhny Novgorod, Russia, Zinchenko Alla G. , Sorokin Sergey B. ,   Nizhny Novgorod State Technical University named after R. E. Alekseev, Nizhny Novgorod, Russia, Neznakhina Elena L. ,   Nizhny Novgorod State Technical University named after R. E. Alekseev, Nizhny Novgorod, Russia, Firsov Alexandr S. ,   JSC Atomenergoprom, Moscow, Russia
Published: November 2022

The retention function is very important in a knowledge management system. Most organizations create knowledge that already exists but is lost or employees don't know how to get it. These processes are costly and inefficient, but at the same time, the systematic reuse of knowledge creates significant economic benefits. Therefore, the preservation of organizational knowledge is not only a necessity, but also is a cost savings, which is currently especially relevant. This article presents the structure of the processes of the stages creation and implementation of value within the value chain of the knowledge preservation process. The implementation of processes allows user to determine the types of knowledge, ways to save knowledge, conditions for its implementation and dissemination.
TRENDS IN RURAL-URBAN DIFFERENTIATION OF THE STANDARD OF LIVING OF THE POPULATION
Authors:   Volgograd State Agrarian University, Volgograd, Russia, Popova Svetlana A. , Kolpakova Ekaterina A. ,   Volgograd State Agrarian University, Volgograd, Russia, Smotrova Elena E. ,   Volgograd State Agrarian University, Volgograd, Russia
Published: November 2022

The article examines the main trends, causes and consequences of rural-urban contrasts in the level and quality of life of the population. The results of a ten-year comparative analysis of the socio-demographic characteristics of the population, indicators characterizing differences in disposable incomes and expenditures of residents depending on their place of residence, as well as the level of development of social and engineering infrastructure of settlements are presented. As a result of the performed research, it was found that according to most of the considered characteristics of the standard of living, the average villager lags significantly behind the average citizen, and the economic growth of the agro-industrial sector did not allow achieving the necessary reduction of the existing gap. The persistence of destructive differentiation of living standards exacerbates the problem of emptying vast rural areas, which for a number of reasons have found themselves in a deep and protracted socio-economic crisis.
ANALYTICAL SUPPORT OF INTEGRATION PROCESSES IN THE AGRO-INDUSTRIAL COMPLEX
Authors:   Stavropol State Agrarian University, Stavropol, Russia, Leshcheva Marina G.
Published: November 2022

The current market situation with particular urgency raises the issue of the reliability of the supply of raw materials and the sale of finished products. The development of integration processes in these conditions helps to overcome the difficulties that have arisen. The availability of its own and availability of credit resources allows large integrated companies to create alternative, sanctioned logistics structures and reliably supply consumers with raw materials and food. However, insufficient analytical justification of the potential benefits of integration in the initial stages of the formation of an integrated company gives rise to risks of not obtaining the necessary effect. Some integrated companies do not achieve the expected increase in efficiency or even suffer losses from property consolidation, but eventually cease to exist and reorganize. The reason for this is the insufficient analytical support of integration processes in the agro-industrial complex. The study used methods of analysis, synthesis, comparison, logical approach, expert assessment. The existing methodological approaches to determining the effectiveness of integration are considered. The stages of the life cycle of the integrated company are defined. A methodological approach to analytical justification of the feasibility of creating integrated formations and assessing the effectiveness of their activities at different stages of their life cycle has been developed. The elements and conditions for obtaining a synergistic effect, taking into account the specifics of agriculture, have been clarified. It was concluded that the system of elements for creating the integration effect is open. A system of indicators that quantitatively characterize the elements of the synergistic effect has been determined. Disclosed is a universal method suitable for all forms of integration, a method of calculating a cumulative synergistic effect based on estimating sources of its formation and ranking them by significance. Various methodological approaches to assessing the effectiveness of integration have been compared. Their advantages and disadvantages are highlighted. Conclusions were made about the need for analytical support of the integration process at all stages of the life cycle of the integrated company.
USING OF PUBLIC-PRIVATE PARTNERSHIP MECHANISMS TO MODERNIZE THE RUSSIAN HEALTH SPHERE IN THE CURRENT ECONOMIC CONDITIONS
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Rozhmanov Nikita V.
Published: November 2022

The key feature of the infrastructure is its auxiliary nature in relation to the main activity, i.e. ensuring well-established production processes or providing socially important services to the population. The level of infrastructure development of any country is one of the fundamental factors affecting both the quality of life of its population and the indicators of economic activity that contribute to economic growth. That is why the quality of implemented infrastructure projects determines the attractiveness of investments in general in different countries and individual regions. The creation and modernization of infrastructure facilities is one of the most capital-intensive projects. In conditions of restrictions, both internal and external, the state is most interested in attracting additional funding to solve state tasks to provide the population with infrastructure. The most promising way to attract extra-budgetary financing to this day is the implementation of projects based on the principles of public-private partnership. In this article, the author examines the advantages and disadvantages of using public-private partnership mechanisms for the modernization of the Russian healthcare infrastructure in the conditions of current economic sanctions and limited budget resources of the regions of the Russian Federation to subsidize the creation of social infrastructure. Within the framework of this issue, the main features of each form of partnership were considered, factors hindering the wider use of public-private partnership mechanisms in the medical field were identified, and recommendations were proposed that could contribute to a more effective application of the mechanism in practice for the implementation of infrastructure projects in the field of healthcare and improving the quality of medical services provided to the population of Russia. Particular attention is paid to the analysis of the types of state support within the framework of infrastructure projects and possible proposals on how to optimize their structure from the public partner.
Effect of Temperature on Rehydration of Cornelian Cherry Fruit: A Kinetics Study
Authors: Aral Serdar
Published: November 2022

Cornelian cherry is an important resource for human health and nutrition. Cornelian cherry is very rich in contains many mineral substances such as vitamin C. For this reason, it is important that cornelian cherry can be dried and used later. This was studied investigated the rehydration capacity and the kinetics of dried cornelian cherry fruit under certain conditions. Drying was carried out in a thin layer using a convective dryer. The drying conditions were determined as the different temperatures of air (50, 60, and 70°C) and the constant velocity of air of 1 m/s. The rehydration experiments of dried cornelian cherry were actualized in a hot water bath with a water circulator. The experiments were made with rehydration water temperatures of 25, 50, and 75°C. The rehydration characterization of dried cornelian cherry was evaluated in terms of rehydration curves, rehydration rate curves, final moisture content, and rehydration coefficient (COR). Fick’s 2nd law was employed to determine the coefficients of effective diffusivity of the rehydration process. The kinetics models of Peleg, the Weibull, the first-order, and the exponential were used to determine the kinetics of rehydration. The model of Weibull was determined to be the most suitable model for investigating the kinetics of rehydration of cornelian cherry samples. The Model fit was evaluated by considering statistical parameters such as R2, χ2, RMSE, and P%. In addition, the energy of activation of rehydration was figured with the rate constants of the most suitable models.
Analysis of Mass And Heat Transfer Coefficients, Energy Consumption and Efficiency of in Dehydration of Cornelian Cherry
Authors: Aral Serdar
Published: November 2022

Drying is the process of removing water or other liquids from materials. However, drying is commonly used to remove water from food by thermal methods. Drying technology is a combination of transport phenomena and material science. Knowing the mass and heat transfer properties and the energy for the drying process is very important in terms of controlling and improving the process. In the present study, the effects of experimental parameters such as the temperature and velocity of air on mass and heat transfer coefficients, consumption and efficiency of energy in the dehydration of cornelian cherry were investigated. The cornelian cherry fruit was dried in a single layer in a dryer as convective at three different values (50, 60 and 70°C) of air temperatures and three different values (0.4, 0.7 and 1.0 m/s) of air velocities. The effective diffusivity values of moisture (Deff), coefficient of mass transfer (k), and Bi number were calculated using Dincer and Dost analytical approach. The heat capacity, thermal diffusivity and thermal conductivity are calculated as a function of moisture content. The convective heat and mass transfer coefficients were determined using engineering correlations and the Chilton-Colburn analogy. The consumption and efficiency of energy, thermal efficiency, and the efficiency of drying were analyzed for all experimental conditions.
Rectangular C-Device with Circular Transitions: Modelling Approaches and Development of an Equivalent Nonlinear Inelastic Spring for Seismic Analysis
Authors: Al-Mamoori Oday
Published: November 2022

Yield devices of “C” shape, known as C-devices, supplement the energy dissipation sources when installed in earthquake resistant structures. However, the explicit modelling of C-devices is time consuming. Accordingly, this paper presents a new reliable methodology to define and calibrate an equivalent uniaxial inelastic spring that effectively reproduces the expected hysteretic response of a C-device. The shape of the C-device under study resembles that of a rectangular portal frame with circular interior corner transitions to avoid stress concentration and to control the extension of the dissipative region. The characterization of the properties of the equivalent spring is supported by both, finite element (FE) analyses of a family of C-devices and by experimental validation. Two types of FE models are used to predict the response of the C-device. A simple FE model idealizes the device as an inelastic frame with pinned supports, whereas the more elaborate model analyses the device as a C-shaped inelastic plate under in-plane actions and explicitly reproduces the boundary conditions of the plate at the device connections. Results indicate that the FE analysis results and those obtained with the equivalent inelastic spring are in a good agreement with experimental tests for monotonic and reversed cyclic loading.
Quasi‑static Cyclic In‑plane Testing of Slender GFRP-Reinforced Concrete Shear Walls
Authors: Amer Osama
Published: November 2022

Using Glass fiber-reinforced polymer (GFRP) bars as a replacement for conventional steel bars is one of the most potential solutions to steel-corrosion-related problems in concrete. Their durability and high strength-to-weight ratio make them a cost-effective and applicable alternative to conventional steel bars. This study investigates the characteristic behavior of concrete shear walls reinforced with steel, GFRP, and a hybrid scheme of steel and GFRP bars under seismic loading. Six full-scale RC shear walls with an aspect ratio of 3.25 were tested under pseudo-static reversed-cyclic lateral load to investigate the potential of a hybrid reinforcement scheme of steel-GFRP to improve the seismic behavior of slender RC shear walls. The overall performance of each tested wall was characterized by investigating the hysteretic response, crack propagation, lateral load capacity, and energy dissipation behavior.
Analisis Pengembangan Bisnis melalui Pendekatan Business Model Canvas pada Pabrik Tahu Mbah Ran (Tukiran)
Authors: Biki Achmad , Juniawaty Rudeva
Published: November 2022

Tujuan Penelitian adalah untuk mengetahui bagaimana analisis strategi pengembangan bisnis melalui pendekatan business model canvas pada pabrik Tahu Mbah Ran (Tukiran). Metode penelitian yang digunakan adalah Mix Methods dengan pendekatan deskriptif. Populasi dan sampel dalam penelitian ini meliputi pemilik, karyawan, pelanggan, maupun aktivitas yang terjadi di pabrik Tahu Mbah Ran (Tukiran). Selanjutnya, teknik analisis data yang digunakan yaitu teknik analisis selama di lapangan model Miles & Huberman untuk mengolah data kualitatif dan teknik analisis SWOT (Strength, Weakness, Opportunities, Threats) untuk mengolah data kuantitatif. Hasil penelitian menunjukkan bahwa usaha Pabrik Tahu Mbah Ran (Tukiran) sudah menerapkan sebuah konsep model bisnis yang telah memenuhi syarat ketentuan dari kesembilan elemen yang ada di dalam konsep Business Model Canvas, namun dalam pelaksanaan sehari-harinya terdapat setidaknya delapan elemen yang harus dievaluasi dan diusulkan kembali pengembangannya. Dari hasil perhitungan yang dilakukan menunjukkan bahwa posisi Pabrik Tahu Mbah Ran (Tukiran) berada di posisi kuadran III, peluang pasar tahu Mbah Ran sangat besar, namun di sisi lain tahu Mbah Ran memiliki kendala internal. Berdasarkan hasil analisis SWOT tersebut dibuat strategi yang tepat yang diaplikasikan ke dalam Business Model Canvas.
Analisis Faktor-Faktor Penentu Permintaan pada Objek Wisata Situ Lengkong di Kabupaten Ciamis Tahun 2019
Authors: Sukarso Aso , Kadarisman Encang
Published: November 2022

The purpose of this study is to analyze the effects of travel costs, travel time, relationship of travel costs to other tours, relationship of travel time to tourist attractions, income, perception of environmental amenities and quality of attractiveness (such as tourism facilities, arts, environmental concessions, and culinary) on number of visit to Situ Lengkong Tourism Object. This study is an associative research. The data used are primary and secondary data. The analytical method that used in this study is multiple regression with an approach of Travel Cost Method (TCM). Based on the multiple regression analysis of Situ Lengkong Tourism Object, it is obtained that: a) the duration of the trip has a negative effect on the number of Situ Lengkong Tourism Object; b) length of trip to other attractions (Karangkamulyan) has a positive effect on the number of visits to Situ Lengkong Tourism Object; c) the perception of the price of admission to another tourist attraction (Karangmulyan) has a negative effect on the number of visits to Situ Lengkong Tourism Object; d) perception of the facilities in Situ Lengkong Tourism Object positively influences the number of visits to Situ Lengkong Tourism Object; e) culinary perceptions at Situ Lengkong Tourism Object affect the number of Situ Lengkong Tourism Object visits.Tujuan penelitian ini adalah untuk menganalisis pengaruh biaya perjalanan, waktu tempuh, biaya perjalanan ke wisata lain, waktu tempuh ke tempat wisata, pendapatan, persepsi daya tarik amenitas dan kualitas lingkungan (seperti sarana wisata, kesenian, konsisi lingkungan, dan kuliner) terhadap jumlah kunjungan objek wisata Situ Lengkong. Penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif. Data yang digunakan adalah data primer dan data sekunder. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi berganda dengan pendekatan Travel Cost Method (TCM). Berdasarkan analisis regresi berganda Objek Wisata Situ Lengkong, diperoleh hasil sebagai berikut: a) lama perjalanan berpengaruh negatif terhadap jumlah kunjungan Objek Wisata Situ Lengkong; b) lama perjalanan ke objek wisata lain (Karangkamulyan) berpengaruh positif terhadap jumlah kunjungan Objek Wisata Situ Lengkong; c) persepsi terhadap harga karcis masuk objek wisata lain (Karangmulyan) berpengaruh negatif terhadap jumlah kunjungan Objek Wisata Situ Lengkong; d) persepsi terhadap sarana di Objek Wisata Situ Lengkong berpengaruh positif terhadap jumlah kunjungan Objek Wisata Situ Lengkong; e) persepsi kuliner di Objek Wisata Situ Lengkong berpengaruh terhadap jumlah kunjungan Objek Wisata Situ Lengkong.
Analisis Kinerja Keuangan dan Kesehatan Perusahaan Daerah Pasar Resik Kota Tasikmalaya
Authors: Komarlina Dwi Hastuti Lestari , Jumri Jumri
Published: November 2022

Regional Company (PD) Pasar Resik that manages several traditional markets in the City of Tasikmalaya, West Java is considered to be unable to provide satisfactory services. Therefore, it is important to conduct a study regarding the company's performance both in terms of financial management and business health. This study aims to determine the performance of financial management and business health of PD. Pasar Resik. The data used in this study is secondary data obtained from the company periodical reports of the Economic Section of Tasikmalaya Government. The analytical method uses a descriptive method of company performance, namely (1) Liquidity Ratio; (2) Solvency Ratio; (3) Profitability Ratio; and (4) Bankruptcy Analysis Z. The results show that through the analysis of financial ratios it can be stated that the company's financial management capability is weak, the revenues it receives have not been able to cover various business operational financing. Meanwhile, based on financial health analysis, companies have a high risk of bankruptcy. The contribution to the application and / or for the development of knowledge from the results of this study is that financial management through indicators of liquidity, solvency and profitability of the company can be the initial control in avoiding financial weaknesses of the company, as well as maintaining the health of the company's business and avoiding bankruptcy of the company.Perusahaan Daerah (PD) Pasar Resik dalam pengelolaan beberapa pasar tradisional di Kota Tasikmalaya Jawa Barat dianggap kurang dapat memberikan pelayanan yang memuaskan, sehingga penting untuk melakukan kajian tentang kinerja perusahaan tersebut baik dari sisi pengelolaan keuangan maupun kesehatan usaha. Tujuan penelitian ini adalah untuk mengetahui kinerja pengelolaan keuangan dan kesehatan usaha PD. Pasar Resik. Data yang digunakan dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan periodik PD.. Pasar Resik, yang terdapat di Bagian Ekonomi Pemerintahan Kota Tasikmalaya. Metode analisis menggunakan metode deskriptif kinerja perusahaan yakni (1) Rasio Likuiditas; (2) Rasio Solvabilitas; (3) Rasio Rentabilitas; dan (4) Analisa Kebangkrutan Z. Hasil penelitian menunjukkan bahwa melalui analisis rasio-rasio keuangan dapat dinyatakan bahwa kemampuan pengelolaan keuangan perusahaan lemah, pendapatan-pendapatan yang diperolehnya belum mampu menutupi berbagai pembiayaan operasional usaha. Sedangkan berdasarkan analisa kesehatan keuangan, perusahaan memiliki risiko tinggi terhadap kebangkrutan. Adapun kontribusi terhadap aplikasi dan/atau bagi pengembangan ilmu dari hasil penelitian ini adalah bahwa manajemen pengelolaan keuangan melalui indikator likuiditas, solvabilitas, dan rentabilitas perusahaan dapat menjadi kontrol awal dalam menghindari kelemahan keuangan perusahaan, serta menjaga kesehatan usaha perusahaan dan menghindari kebangkrutan perusahaan.
Analisis Efektivitas Investasi Perusahaan Daerah Pasar Resik Kota Tasikmalaya
Authors: Rustandi Andi
Published: November 2022

PD Pasar Resik can ideally make a major contribution to the regional revenue source of the City of Tasikmalaya. Investment Tasikmalaya City Government established and included capital for PD Pasar Resik initially to be able to manage traditional markets in a professional manner, but in its development even faced many problems for regional finance. Not only does it fail to be a source of revenue, it even burdens regional finances. The purpose of the study evaluates the effectiveness of government investment as well as the operational feasibility of PD Pasar Resik in Tasikmalaya City. Using descriptive methods based on collecting time series data through surveys, documentation and literature studies. Investment analysis is conducted using measurements of Earning Power of Total Investment (EpoTI), Rate of Return Investment (ROI), and Rate of Return on Net Worth (RoRoNW) or Rate of Return for the Owners. As a result, investments cannot be effectively managed due to complex problems, and PD Pasar Resik's operations are no longer effective or feasible.Pasar Resik idealnya dapat memberikan kontribusi besar bagi sumber penerimaan daerah Kota Tasikmalaya. Investasi Pemerintah Kota Tasikmalaya mendirikan dan menyertakan modal bagi Perusahaan Daerah (PD) Pasar Resik awalnya agar dapat mengelola pasar-pasar tradisional secara profesional, namun dalam perkembangannya malah menghadapi banyak masalah bagi keuangan daerah. Tidak hanya gagal menjadi sumber penerimaan, bahkan membebani keuangan daerah. Tujuan penelitian mengevaluasi efektivitas investasi pemerintah serta kelayakan operasional PD. Pasar Resik di Kota Tasikmalaya. Menggunakan metode deskriptif berdasarkan pengumpulan data runtun waktu melalui survei, studi dokumentasi dan literatur. Analisis investasi dilakukan mempergunakan pengukuran Earning Power of Total Investment (EpoTI), Rate of Return on Investment (ROI), dan Rate of Return on Net Worth (RoRoNW) atau Rate of Return for the Owners. Hasilnya, investasi tidak dapat dikelola efektif dikarenakan adanya masalah kompleks, serta operasional PD. Pasar Resik sudah tidak efektif dan tidak layak lagi.
Analisis Potensi Pajak Hotel dan Restoran di Kota Tasikmalaya
Authors: Supriadi Apip , Ardiani Gusti Tia , Budhi.L.S Chandra
Published: November 2022

The purpose of this study is to calculate the potential of hotel tax and restaurant tax, calculate the rate of growth and contribution of hotel and restaurant taxes. The research method used was a survey method. The study population was 341 taxpayers with a sample of 103 taxpayers. The analytical tool used is a potential analysis and growth analysis and contribution. The results showed that the potential for hotel tax and restaurant tax revenue is very large, while the contribution and growth of hotel tax and restaurant tax are very poor and unsuccessful criteria for local tax revenue.Tujuan dari penelitian ini adalah untuk menghitung potensi pajak hotel dan pajak restoran, menghitung laju pertumbuhan dan kontribusi pajak hotel dan restoran. Metode penelitian yang digunakan adalah metode survei. Populasi penelitian sebanyak 341 wajib pajak dengan sampel penelitian sebanyak 103 wajib pajak. Alat analisis yang digunakan adalah analisis potensi dan analisis pertumbuhan daan kotribusi. Hasil penelitian menunjukkan bahwa potensi penerimaan pajak hotel dan pajak restoran sangat besar, sedangkan untuk kontribusi serta pertumbuhan pajak hotel dan pajak restoran termasuk kriteria sangat kurang dan tidak berhasil terhadap penerimaan pajak daerah.
Analisis Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Kota Pekanbaru dan Kota Dumai
Authors: Zamaya Yelly , Tampubolon Dahlan , Mardiana Mardiana
Published: November 2022

This study aims to identify property transfer customs regulations and analysis of local tax revenues (especially BPHTB) in Pekanbaru City and Dumai City. This research was conducted in 2019-2020. The results of this study indicate that each study area has its own regulations regarding BPHTB and the basis for determining BPHTB tax collection is all the same, which is 5% of the value of NJOP minus NPOPTKP. In 2019 Riau Province, which received BPHTB Pekanbaru City revenue reached 144 billion rupiah or around 22.97% of the total regional tax of Rp 627 billion. The city of Dumai in 2019 received a BPHTB of Rp5.6 billion, or only about 3.98 percent of the total regional tax revenue. In the implementation of BPHTB collection, there are still many constraints. The solution that can be offered in this research is the issuance of regional regulations that accommodate all the interests of various related parties.Penelitian ini bertujuan untuk mengidentifikasi peraturan bea peralihan properti dan analisis penerimaan pajak daerah (terutama pendapatan BPHTB) di Kota Pekanbaru dan Kota Dumai. Penelitiam ini dilakukan pada tahun 2019-2020. Hasil dari penelitian ini menunjukkan bahwa setiap daerah kajian memiliki peraturan tersendiri mengenai pemungutan BPHTB dan dasar penetapan pemungutan pajak BPHTB semuanya sama yaitu sebesar 5% dari nilai NJOP dikurangi NPOPTKP. Pada tahun 2019 Provinsi Riau yang memperoleh penerimaan BPHTB Kota Pekanbaru mencapai 144 milyar rupiah atau sekitar 22,97% dari total pajak daerah Rp 627 milyar. Kota Dumai pada tahun 2019 memperoleh BPHTB sebesar Rp5,6 milyar atau hanya sekitar 3,98 persen dari total penerimaan pajak daerah tersebut. Dalam pelaksanaan pemungutan BPHTB masih terkendala berbagai hal. Solusi yang dapat ditawarkan dalam penelitian ini adalah penerbitan peraturan daerah yang mengakomodir semua kepentingan berbagai pihak terkait.
Pengantar Redaksi dan Daftar Isi
Authors: Team Editorial
Published: November 2022

Dewan Redaksi, Pengantar Redaksi, dan Daftar Isi
Strategi Peningkatan Kinerja Program Kesehatan sebagai Pembentuk Indeks Pembangunan Manusia di Provinsi Kalimantan Selatan
Authors: Zulfaizah Zulfaizah , Nur Muhammad Anshar , Muzdalifah Muzdalifah
Published: November 2022

The Human Development Index in South Kalimantan Province, although experiencing an increase, is always below the national level and is ranked 25 out of all provinces in Indonesia. The purpose of this study was to (1) Know the achievements of health programs that have been implemented; (2) Know the strategies that can be carried out to improve the performance of health programs as forming the Human Development Index in the province of South Kalimantan. This research is a quantitative descriptive research. This study uses secondary data and primary data through interviews and questionnaires. Data analysis technique used is the SWOT Analysis. The results of the SWOT analysis and drafted strategies that have been prepared, obtained 3 alternative strategies in an effort to improve the performance of health programs in the Province of South Kalimantan, namely: (1) Improving Quality and Affordable Health Services. (2) Expanding the Reach of Health Services to the Community. (3) Increase the utilization of Provincial Government's commitment in determining proportional health budget allocations to priority health programs. The impact of the results in this study can affect provincial government policies in optimizing program implementation, improving quality and affordable health services, expanding the reach of health services to the community and determining more proportional health budget allocations to priority health programs. Indeks Pembangunan Manusia di Provinsi Kalimantan Selatan walaupun mengalami peningkatan tetapi selalu berada di bawah nasional dan berada di peringkat 25 dari seluruh provinsi di Indonesia. Tujuan penelitian ini dilakukan untuk (1) Mengetahui capaian kinerja program kesehatan yang telah dilaksanakan; (2) Mengetahui strategi yang dapat dilakukan untuk meningkatkan kinerja program kesehatan sebagai pembentuk Indeks Pembangunan Manusia di Provinsi Kalimantan Selatan.  Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Penelitian ini menggunakan data sekunder dan data primer melalui wawancara dan kuesioner. Teknik analisa data yang digunakan adalah dengan Analisis SWOT. Hasil analisis SWOT dan rancangan strategi yang telah disusun, diperoleh 3 strategi alternatif dalam upaya peningkatan kinerja program kesehatan di Provinsi Kalimantan Selatan yaitu: (1) Meningkatkan  Pelayanan Kesehatan Bermutu dan Terjangkau. (2) Memperluas Jangkauan Pelayanan Kesehatan pada Masyarakat. (3) Meningkatkan Pemanfaatan komitmen Pemerintah Provinsi dalam penetapan alokasi anggaran kesehatan secara proporsional pada program kesehatan prioritas. Adapun dampak dari hasil penelitian ini dapat mempengaruhi kebijakan pemerintah provinsi dalam  optimalisasi pelaksanaan program, peningkatan pelayanan kesehatan bermutu dan terjangkau, memperluas jangkauan pelayanan kesehatan pada masyarakat dan penetapan alokasi anggaran kesehatan yang lebih proporsional pada program kesehatan prioritas.
Hubungan Kinerja Internal dan Guncangan Makroekonomi terhadap Profitabilitas Lembaga Pembiayaan Syariah di Indonesia Periode 2015-2019
Authors: Amirullah Mulia
Published: November 2022

This study aims to analyze the internal performance and macroeconomic variables that affect the profitability of Islamic financial institutions in Indonesia. The data analysis used was Vector Auto-Regressive (VAR) / Vector Error Correction Model (VECM). The type of data used is secondary data using monthly data for the period of 2015 to 2019. The variables observed are the profit of Islamic finance companies in Indonesia, the Financing to Asset Ratio (FAR) of Islamic finance companies as internal performance, as well as inflation, GDP, value exchange as a macroeconomic variable. The results of the study indicate that inflation has a negative correlation to earnings, while the GDP and exchange rate variables have a positive correlation to earnings. From the internal side, FAR is positively correlated with profit even though with a relatively small coefficient of 0.05, this indicates that FAR is only a rule that must be fulfilled by financing industry players. The response of profitability to inflationary pressure and GDP is in positive and negative areas due to exchange rate pressures. Forecasting the contribution of pressure to the observed research variables on changes in company earnings the highest is inflation, the second is the GDP variable, the next is the FAR variable, and the lowest in the exchange rate variable. Penelitian ini bertujuan menganalisis kinerja internal dan variabel makro ekonomi yang memengaruhi profitabilitas lembaga pembiayaan syariah di Indonesia. Analisis data yang digunakan adalah Vector Auto Regresif (VAR)/ Vector Error Correction Model (VECM). Jenis data yang digunakan adalah data sekunder dengan menggunakan data bulanan periode 2015 sampai 2019. Adapun variabel-variabel yang diamati adalah laba perusahaan pembiayaan syariah di Indonesia, Financing to Asset Ratio (FAR) perusahaan pembiayaan syariah sebagai kinerja internal, serta inflasi, GDP, nilai tukar sebagai variabel makroekonomi. Hasil penelitian menyatakan bahwa inflasi berkorelasi negatif terhadap laba, sedangkan variabel GDP dan nilai tukar berkorelasi positif terhadap laba. Dari sisi internal, FAR berkorelasi positif terhadap profit meskipun dengan koefisien relatif kecil sebesar 0,05, hal ini mengindikasikan bahwa FAR hanya sebatas aturan yang wajib dipenuhi oleh pelaku industri pembiayaan. Respon dari profitabilitas terhadap tekanan inflasi dan GDP berada pada area positif dan negatif akibat tekanan nilai tukar. Peramalan konstribusi tekanan variabel-variabel penelitian yang diamati terhadap perubahan laba perusahaan yang tertinggi adalah inflasi, kedua adalah variabel GDP, berikutnya variabel FAR dan yang terendah variabel nilai tukar.
Analisis Potensi Pajak Hiburan serta Dampaknya terhadap Pendapatan Asli Daerah Kota Tasikmalaya
Authors: Paturochman Iwan Ridwan
Published: November 2022

One of the efforts to create a broad, real and responsible regional autonomy is to finance government and regional development originating from Local Government Revenue (PAD), so that various efforts are needed to increase it. The purpose of this study is to determine the potential for entertainment tax, growth and contribution of entertainment tax and to determine the effect of entertainment tax on local revenue. The research method used is a survey method with a research sample of 36 taxpayers and data analysis using descriptive analysis. The results showed that the potential amount of entertainment tax was IDR 84,345,000 per month or IDR 1,012,140,000 per year. The growth and contribution of entertainment tax during the period 2010 - 2018 were 40.91% and 2.71%, respectively. Entertainment tax has a significant and positive effect on local revenue. Salah satu upaya untuk mewujudkan otonomi daerah yang luas, nyata dan bertanggungjawab adalah dengan melakukan pembiayaan pemerintah dan pembangunan daerah yang berasal dari Pendapatan Asli Daerah (PAD), sehingga perlu dilakukan berbagai upaya untuk meningkatkannya. Tujuan dari penelitian ini adalah untuk mengetahui potensi pajak hiburan, pertumbuhan dan kontribusi pajak hiburan serta mengetahui pengaruh pajak hiburan terhadap pendapatan asli daerah. Metode penelitian yang digunakan adalah metode survei dengan sampel penelitian sebanyak 36 wajib pajak serta analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan besaran potensi pajak hiburan yakni sebesar Rp84.345.000 perbulan atau Rp1.012.140.000 pertahun. Pertumbuhan dan kontribusi pajak hiburan selama kurun waktu 2010 – 2018, masing-masing 40,91% dan 2,71%. Pajak hiburan berpengaruh positif signifikan terhadap pendapatan asli daerah.
Indeks Kepuasan Publik Bidang Pariwisata dan Strategi Pengembangan Pariwisata di Wilayah Priangan Timur
Authors: Firmansyah Muhamad Ferdy , Nasution Fatimah Zahra
Published: November 2022

Tourism development is inseparable from supporting public policies where the quality of public management is one of the supporting factors for tourism development in a certain area. Meanwhile, tourism activities contribute and support revenues for local and central governments through taxes and the economic benefits they generate. This study aims to evaluate the effectiveness of public management in tourism by raising a case study in the East Priangan region, West Java Province, namely the City of Tasikmalaya, Tasikmalaya District and Ciamis District. This research uses quantitative methods with a tourism consumer survey approach and a survey of renewable concepts to be applied by public policy stakeholders in tourism development in the East Priangan region. The result, survey A got a score of 27.56988 or at grade "D" (unsatisfactory) and survey B got a score of 83.4125 or at grade "A" (very satisfying). Thus, this study recommends a renewable approach in seeing the potential for regional development to formulate various public policies that support regional economic growth. Pembangunan pariwisata tidak terlepas dari kebijakan publik yang mendukungnya dimana kualitas manajemen publik menjadi salah satu faktor pendukung pembangunan pariwisata dalam suatu wilayah tertentu. Sementara itu, kegiatan pariwisata memberikan kontribusi dan dukungan pemasukan bagi pemerintah daerah dan pusat melalui pajak dan manfaat ekonomi yang dihasilkannya. Penelitian ini bertujuan untuk mengevaluasi efektivitas manajemen publik bidang pariwisata dengan mengangkat studi kasus pada Wilayah Priangan Timur, Provinsi Jawa Barat yakni Kota Tasikmalaya, Kabupaten Tasikmalaya dan Kabupaten Ciamis. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei konsumen pariwisata dan survei konsep terbarukan untuk diterapkan oleh pemangku kebijakan publik dalam pembangunan pariwisata di Wilayah Priangan Timur. Hasilnya, survei A mendapatkan skor 27,56988 atau pada grade “D” (tidak memuaskan) dan survei B mendapatkan skor 83,4125 atau pada grade “A” (sangat memuaskan). Dengan demikian, penelitian ini merekomendasikan sebuah pendekatan terbarukan dalam melihat potensi pembangunan daerah untuk merumuskan berbagai kebijakan publik yang mendukung pertumbuhan ekonomi daerah.
Dampak Zakat Produktif dalam Penguatan Modal dan Kinerja UMKM pada Kelompok Usaha Mandiri di BAZNAS Provinsi NTB
Authors: Basit Abdul , Rosidayanti Rosidayanti
Published: November 2022

This study aims to determine the impact of productive zakat distribution in strengthening the capital and performance of Micro Small and Medium Entreprises. The Micro Small and Medium Entreprises referred to the members of the independent business group in the National Zakat Agency (BAZNAS) in West Nusa Tenggara Province (NTB). The approach used in this research is a qualitative approach with a case study strategy. The data collection technique uses observation, interview and direct documentation to the object concerned. The data validity technique used triangulation. The results of this study indicate that the practice of distributing zakat for productive activities and businesses provided by the National Zakat Agency (BAZNAS) can improve the capital structure, so that it has an impact on capital strengthening. In addition, the assistance or training provided by BAZNAS in NTB Province has an impact on improved business performance being managed. The final impact is an increase in business income managed by mustahik, so as to create independence and welfare for MSME players. Penelitian ini bertujuan untuk mengetahui bagaimana dampak dari praktik penyaluran zakat secara produktif terhadap penguatan modal dan kinerja UMKM pada Kelompok Usaha Mandiri di Badan Amil Zakat Nasional (BAZNAS) Provinsi Nusa Tenggara Barat (NTB). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan strategi studi kasus. Teknik pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi langsung kepada objek yang bersangkutan. Teknik keabsahan data menggunakan triangulasi. Hasil penelitian ini menunjukkan bahwa dari praktik penyaluran zakat untuk kegiatan dan usaha produktif yang diberikan oleh Badan Amil Zakat Nasional (BAZNAS) dapat meningkatkan struktur modal, sehingga berdampak kepada penguatan modal, selain itu, pendampingan atau pelatihan yang diberikan oleh BAZNAS di Provinsi NTB berdampak pada meningkatnya kinerja usaha yang dikelola. Dampak akhir yang dirasakan yaitu terjadinya peningkatan pendapatan usaha yang dikelola mustahik, sehingga tercipta kemandirian dan kesejahteraan para pelaku UMKM.