bluuebunny/crossref_metadata_2025 huggingface dataset:
Reporting of Economic Entities as a Source of Analysis and Management Tool
Authors:   West Ukrainian National University, Portovaras Tetiana R.
Published: August 2024

The article summarizes the results of the study of the modern specifics of reporting of an economic entity and its types in the context of consideration as a source of analysis and management needs. An analysis of modern types of reporting from the standpoint of their essence, purpose, brief overview of indicators and interconnectedness of data on the activities of an economic entity is carried out. Attention is focused on transformational changes in economic emphasis and the development of sustainability reporting and taking into account strategic prospects. This made it possible to substantiate the conclusion about the growing role of reporting in increasing the level of development and competitiveness of enterprise. It is argued that a comprehensive analysis of reporting provides a wider range of indicators for managerial decision-making, which allows making more reasonable and high-quality managerial decisions on activities and determining directions for improving the processes taking place in the enterprise. The principles of formation and the principles of selection of types of reporting of economic entities necessary for management, in accordance with the objectives and requests of the management system in modern conditions, are determined. A structural-logical scheme of the relationship between types of reporting and the managerial process has been proposed, which reflects the step-by-step analytical component, as well as the corresponding steering algorithms that are adequate to different levels and types of management. It is proved that the use of information data of all types of reporting will allow to effectively analyze and evaluate, as well as determine the directions of development of an economic entity, taking into account the existing modern challenges. The place of types of reporting in the managerial process of enterprise is determined, which shows their importance in determining new vectors of development of economic entities in an unstable and competitive environment. In the perspective, the relevant direction of research is the development and substantiation of new methodological approaches to the analysis of the reporting of economic entities, argumentation of the composition of analytical indicators and solving the problem of identifying tasks and algorithms for their calculations.
The Role of Accounting in Risk Management on the Example of Financial Institutions
Authors:   Ivan Franko National University of Lviv, Dutchak Iryna B. , Vasylisnyn Stanislav I. ,   Institute of Accounting and Finance of the National Academy of Agrarian Sciences of Ukraine, Yatsko Maksym V. ,   Uzhhorod National University
Published: August 2024

The article discusses the role of accounting in identifying and managing risks, in particular on the example of financial institutions. The specifics of financial institutions and their risks, in particular credit, interest, liquidity and market risks, are studied. The article defines the role of accounting in assessing these risks, as well as in managing them through internal control, analysis of financial statements and development of risk management strategies. Specific examples and guidance are provided on how accountants can identify, assess, and minimize risk in financial institutions while ensuring compliance with norms and regulations. The aim of the study is to substantiate the need to involve specialists in the accounting and analytical profile in the process of making effective decisions on risk management of a financial entity. In modern conditions, financial institutions are in an unstable economic, political and technological environment, which leads to a significant increase in uncertainty. This creates a complex set of potential risks that, if mismanaged, can lead to losses, damage, or even destroy the company’s business model and reputation. One of the key competencies of accountants today is the ability to identify potential risks in time to avoid them or effectively manage them. The scientific novelty of the study lies in the disclosure of the expediency of involving accountants in the decision-making process and the development of a policy of integrated risk management of a financial entity in order to preserve its value. It is concluded that a professional accountant is important in risk management for financial institutions and the role of a proactive approach to risk management, in which accountants are key players, is emphasized. It is emphasized that integrated risk management should be considered as an important aspect of modern business, which helps organizations to effectively manage various types of risks, including financial, operational, reputational, etc. This approach allows companies to more accurately analyze, assess, and manage risks, minimizing potential losses and increasing the likelihood of achieving their goals. Integrated risk management involves the implementation of specific strategies, processes, instruments, and systems that are integrated into the company’s overall strategy and business processes. This approach also contributes to increased transparency and improved corporate governance, which in turn increases trust from investors, partners, and customers. In addition, integrated risk management enables companies to be more adaptable to changing market conditions and respond quickly to potential threats and opportunities.
Diagnostics and Assessment of the Impact of Financial and Economic Crises on the Development of the Banking System of Ukraine
Authors:   Kryvyi Rih National University, Slobodianiuk Natalia O. , Semeniuk Kateryna G. ,   Kryvyi Rih National University
Published: August 2024

The aim of the article is to develop the theoretical foundations for diagnosing and assessing the impact of financial and economic crises on the stability of functioning of the banking system of Ukraine. The article identifies the main financial and economic crises from 1998 to 2022, as well as assesses the consequences of their impact on the banking system of Ukraine. The main causes of financial and economic crises have been systematized, it has been found that an effective instrument for counteracting the consequences of financial and economic crises on the banking system of Ukraine is the introduction by the National Bank of Ukraine of the inflation targeting regime to maintain the stability of the Hryvnia. The dynamics of changes in the NBU discount rate for 2014–2023 is studied and the NBU’s application of restrictive policy measures in 2015, 2018 and 2022, as well as expansionary policy measures in 2020 to financially stabilize the banking system is verified. It is proved that changes in the NBU discount rate directly affect the cost of loans and deposits. The structure is assessed and the balance of payments of the country for 2015–2022 is calculated, the excess of imports over exports is determined, also determined is the existing deficit of the balance of payments, which leads to a decrease in the country’s foreign exchange reserves, the outflow of currency from the country and the devaluation of the Hryvnia in general. It is proved that during the periods of financial and economic crises there is an increase in the profitability of the NBU. An assessment of the indicators of financial stability of the banking system has been provided and the main trends in their changes over the past five years have been diagnosed (currency exchange rate stability, structure of banking resources, financial results of banks and their compliance with prudential standards, settlements of the NBU with the State Budget of Ukraine, obligations to the IMF, business activity, financial stability, liquidity, solvency of banks, etc.). The article identifies and substantiates the key problems of functioning and development of the banking system of Ukraine, taking into account the destructive consequences of financial and economic crises, also further prospects for research on the chosen topic of scientific work are outlined.
Teaching English for Students of Special Needs in Jordan
Authors: Banat Shafiq
Published: August 2024

This paper explores the challenges related to teaching English to students with special needs in Jordan. Despite Jordan's significant progress in policy development, the practical implementation of these policies lags, resulting in suboptimal educational outcomes for students with disabilities. The research highlights the gap between the Jordanian educational system's philosophical commitment to equality and the reality of educational provision for special needs students. Key challenges identified include limited access to specialized educational centers, insufficient teacher training, inadequate infrastructure, and negative social impacts, such as bullying. Furthermore, Addressing these challenges is essential for building an equitable education system that benefits all students, regardless of their abilities or geographical location.
Uncertainty Economic Policy, Corporate Social Responsibility and Share Volatility During the Covid-19 Pandemic
Authors: icebgc Agatha Pricillia Sekar Tamtomo , icebgc Doddy Setiawan
Published: August 2024

This article aims to explain the effect of the Index of Economic Policy Uncertainty (EPU) and Corporate Social Responsibility (CSR) on stock volatility, using control variables: Debt to Equity Ratio, Debt To Asset Ratio, and Earnings per share. The expected findings are a positive relationship between EPU and CSR on Stock Volatility, also profitable ratios and leverage ratios that mediate a positive relationship of EPU and stock volatility, using panel data regression analysis. This study explains whether the increase or decrease in sales and profits of cigarette and liquor products, before and after the pandemic, has a correlation with consumer spending on cigarettes and liquor, in the midst of the Covid-19 pandemic. Researchers hope that this research can provide investors and practitioners with an understanding to better understand individual investor interest and consumer behavior towards cigarette and liquor companies in the midst of the Covid 19 pandemic.
Keywords: economic policy uncertainty; corporate social responsibility; stock volatility; covid 19; cigarette and liquor companies
The Effect of Debt Policy, Dividend Policy, and Share Prices during the Covid-19 Pandemic on the Value of Manufacturing Companies in the Food and Beverage Sub Sector Listing on the Indonesia Stock Exchange in 2020
Authors: Utami Tri , icebgc Ambarwati , icebgc Suwandi , Rahayu Dwi Puji , Supheni Indrian
Published: August 2024

This study aims to determine the influence of Debt Policy, Dividend Policy, and Stock Prices during the Covid-19 pandemic on the Value of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020. The independent variables in this study are Debt Policy, Policy Dividends, and Stock Prices. Meanwhile, the dependent variable in this study is firm value. The population of this research is the Food and Beverage Sub-Sector Manufacturing Companies listed on the IDX in 2020. The sample was determined based on the purposive sampling method with specific criteria. Data for a population of 96 companies from quarter 1 to quarter 4 of 2020. The results show that debt policy does not affect firm value, dividend policy has no effect on firm value, and stock prices positively affect firm value. Moreover, simultaneously Debt Policy, Dividend Policy, and Stock Prices significantly affect Company Value.
Implementing Monetary Policy: Ease of Transacting with Digital Currency
Authors: Dini Fadya , Oktafia Renny
Published: August 2024

This study aims to find out whether the use of digital transactions will change the monetary policy carried out by the central bank. Indonesia is one of the countries that is conducting research on the development of digital currency by the central bank, this is supported by technological advances that make people need transactions that are faster, safer and more efficient. This research will see whether the development of digital rupiah by the central bank will be accepted by the public, such as the use of e- -money which is widely used by people in the modern era. This study used a qualitative method with a literature review approach. the results of the study found that, Until the current CBDC development, the central bank believes that the implementation of monetary policy is considered more effective and on target because the use of digital currency is directly supervised and executed by the central bank. the implementation of the use of digital currency for the future is considered to facilitate transactions and the public will easily access information about their transactions safely.
Internal Control System Analysis of Receivables Collection Procedures at PT. Telkom Indonesia Pasuruan City, East Java
Authors: Geraldin Rexina Sakti Arival , Wijaya R. Muh. Syah Arief Atmaja
Published: August 2024

This study aims to determine whether the internal controls system carried out by PT Telkom Indonesia, Pasuruan City can have a significant and effective effect on accounts receivable collection. The object of this research is the Accounts Receivable Collection System and the Internal Control System in the company as well as from some related literature. The results of this study indicate that PT Telkom Indonesia, Pasuruan City, the internal controls system of the company has proven effective in collecting accounts receivable.
Optimizing Cash Disbursement Procedures through Accounting Information Systems in a Shipping Services Company
Authors: Pramesti Bernadetha Regina Ayu , Putri Sofie Yunida
Published: August 2024

The purpose of this study is to determine the application of accounting information systems to the cash disbursement system, explain related functions, records, and accounting documents used, and explain the internal control system according to existing theory so that the performance of the finance department of PT. Terminal Petikemas Surabaya is more efficient and effective. This research was conducted by looking directly at PT. Terminal Petikemas Surabaya application of cash payment accounting information systems. This research method used is descriptive qualitative. The results of this study are the application of accounting information systems in the cash payment process of PT. Terminal Petikemas Surabaya is quite good and has good internal control. In daily practice, companies use the Microsoft AX application, where problems often arise in applications that don't work optimally or result from human error.
Analysis of the Influence of Road Infrastructure and Transportation Infrastructure on Economic Growth in Lampung Province
Authors: Afkar Iqbal Dzaky , Imaningsih Niniek , Wulandari Anggi Tri
Published: August 2024

This article investigates the significant role of government in fostering economic growth through state development programs. Economic growth is essential for a nation's prosperity and addressing social issues like extreme poverty. Proper infrastructure facilities, including roads, electricity, and water, are crucial for stimulating economic activity and ensuring equitable development and community welfare. Infrastructure acts as the engine driving both national and regional development, making public and private funding distribution crucial for balanced growth. Furthermore, transportation infrastructure plays a pivotal role in advancing and connecting regions, facilitating the movement of goods, services, and people. This study explores the impact of Road Infrastructure and Transportation Infrastructure on economic growth in Lampung Province over an 11-year period using Ordinary Least Squares (OLS) method and processed with SPSS 25 software. In this study multiple regression will be used to examine the effect of the independent variables (Road Infrastructure and Transportation Infrastructure) partially on the dependent variable (Economic Growth). The results indicate that Transportation Infrastructure has a significant positive effect on economic growth, while Road Infrastructure shows a negative and insignificant effect. The article highlights the importance of developing robust transportation systems to drive economic growth and promote prosperity.
The Grit of Entrepreneurs: Their Resilience Needs in Achieving Success
Authors: Sawitri Dewi Khrisna , Iryanti Endang , Ramadhan Muhammad Rifky
Published: August 2024

Failure is part of the risk that is acquired to form success of a business  and entrepreneurship provides a promising future because of the profit it offers. Some of the management risks are also  experienced by entrepreneurs such as financial, marketing, operational and HR risks as part of the operational process of having a business. To optimize economic improvement, Indonesia  still needs at least 14% of young entrepreneurs as on a macro level, entrepreneurs have a role creating prosperity, equity of wealth, and good job opportunities serves as an engine of economic growth of a country. Success in entrepreneurship is what most entrepreneurs crave but it is not easy to be a success entrepreneur. However, Entrepreneurs are  individuals  with many needs that mobilize them to cultivate success and entrepreneurial success has  some characteristics that specifically contribute to a success entrepreneur.  The characteristics which shape success entrepreneurs are not only about  the ability to maintain interest (the consistency of interest) related with the business that he deals with but also about  the resilience in trying, not afraid to face challenges to achieve goals.  That entrepreneur’s grit is dealing with the  resilience and enthusiasm they have to achieve long-term goals of their business venture. Understanding that phenomena, researchers are interested in investigating the grit of entrepreneurs which support them in achieving success.  The study conducts qualitative method by interviewing 5 entrepreneurs. Data Triangulation is implemented to support the validity of the research.
The Rising of Indonesia Soccer that Contribute to National Income: The Multiplier Effects
Authors: Priana Wiwin , Sawitri Dewi Khrisna
Published: August 2024

The rising of national  football achievements of the Indonesian National Team  can be seen from winning the gold medal in the football branch at the Asean sporting events.  Indonesia is also trusted by the world football organization FIFA to conduct the U17 world championship in October 2023.  Economic growth of Indonesia (as the G 20 countries)  in 2022 is 5.3%  will stimulate other sectors including the most popular sport, namely football. Football, as a popular sport in Indonesia, contributes to state revenue. The multiplier effects have risen as the sports activities of the creative economy sector are conducted. That sector has become the basis for the establishment of sports businesses as the main integral part of the development of the sports industry. In the field of sports, several things can be indicated as a multiplier effect for state revenue, namely: 1.Sport performance, 2.Sport Production, 3.Sport Promotion. Football sport will circulate money that comes from ticket sales, transportation for spectators watching football, sales of food and drinks, merchandise from clubs participating in competitions, advertising in stadiums and on the shirts of teams participating in football, as well as advertisements on television, and sponsors who play the competition.  This study  conduct qualitative method in investigating the multiplier effects results from the rising of Soccer Competition that contribute to the increasing income and economy growth.
Level up the Business Performance: Contribution of Human Capital, Penta Helix and Survival Strategies in Creative Economy
Authors: Sukarno Gendut , Sawitri Dewi Khrisna , Pradana Krisna William
Published: August 2024

The culinary industry is increasingly stretched in Indonesia, it is predicted that the culinary industry is one of the pillars in the creative industry. The culinary industry sub-sector is growing due to cultural and lifestyle shifts, as well as technological developments as one of the factors that determine the success or failure of a culinary business in the digital era  that shifts from offline to online. Under that circumstances, culinary business actors must implement survival strategies to strive in this business. This study aims to examine the concepts  of Penta Helix and Human Capital in utilizing the survival strategies in which contribute to the business performance in the culinary sub-sector of creative economy.  Since the use of IoT has become viral in level up the business performance, culinary business actors who implement online selling has been the main concern of this research. The population in this study was all managers/owners of the Surabaya Culinary creative industry in collaboration with online delivery services (shopee food, go-food and grab food), with a sample of 68 respondents. The data analysis technique used the Partial Least Sequare (PLS). Based on the results of data processing, it was found that 1) Penta Helix has not yet been able to make a meaningful contribution to Culinary Business Performance 2) Human Capital is able to make a meaningful contribution to business performance at the opposite level. 3) Penta Helix  is able to make a meaningful contribution to culinary survival strategies. 4) Human Capital is able to make a meaningful contribution to  culinary business survival strategies. 5) survival strategies  has a meaningful contribution to business performance on the opposite level.
The Relationship Between Workload and Competency on Employee Commitment
Authors: Suwandi Yudi Wahyudin , Iyan Atep , Komariyah Imas
Published: August 2024

This study examines the individual and combined effects of workload and competency on employee commitment within the Business Unit of Building a Prosperous Family Economy in Bandung Regional 1 (PNM Cimahi Branch). Workload and competency are pivotal factors that can significantly influence employee commitment, particularly in demanding work environments. A quantitative approach was employed, gathering primary data via surveys from 248 employees at the PNM Cimahi Branch. The collected data included measurements of employee workload, competency levels, and commitment to the organization. Path analysis was utilized to assess the relationships between these variables. The findings indicate that both workload and competency positively influence employee commitment, both individually and when considered together.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN NELAYAN DI PULAU SEMBILAN KECAMATAN PANGKALAN SUSU KABUPATEN LANGKAT
Authors: Siregar Debi Febriana Br , Martahadi  , Nurlaila Hanum
Published: August 2024

Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh modal, jarak tempuh, lama melaut dan pengalaman terhadap pendapatan nelayan di Desa Pulau Sembilan Kecamatan Pangkalan Susu Kabupaten Langkat. Jenis data penelitian ini adalah kualitatif dan kuantitatif. Sumber data yang dikumpulkan berupa  data primer diperoleh melalui observasi, wawancara dan kuesioner, dan data sekunder yang di peroleh dari Badan Pusat Statistik dan Kantor Desa. Sampel penelitian ini adalah nelayan di Desa Pulau Sembilan yang berjumlah 76 responden. Dengan teknik pengolahan data menggunakan uji hipotesis, serta menganalisis data dengan menggunakan regresi linear berganda dengan bantuan software Eviews 11. Hasil penelitian menunjukkan bahwa secara simultan variabel modal kerja, jarak tempuh, lama melaut dan pengalaman berpengaruh secara positif dan signifikan terhadap pendapatan nelayan. Dan secara parsial variabel modal, jarak tempuh   lama melaut dan pengalaman berpengaruh secara positif dan signifikan terhadap pendapatan nelayan.
 
Kata kunci : Pendapatan  Nelayan, Modal, Jarak Tempuh, Lama Melaut, Pengalaman
 
 
Abstract
This study aims to determiThis study aims to determine the effect of capital, mileage, length of fishing and experience on the income of fishermen in Pulau Sembilan Village, Pangkalan Susu District, Langkat Regency. This type of research data is qualitative and quantitative. Sources of data collected in the form of primary data obtained through observation, interviews and questionnaires, and secondary data obtained from the Central Statistics Agency and the Village Office. The sample of this research is fishermen in Pulau Sembilan Village, totaling 76 respondents. With data processing techniques using hypothesis testing, and analyzing data using multiple linear regression with the help of Eviews 11 software. The results showed that simultaneously the variables of working capital, mileage, length of time at sea and experience had a positive and significant effect on fishermen's income. And partially the variables of capital, long mileage at sea and experience have a positive and significant effect on fishermen's income.
 
Keywords i: Fisherman's Income, Capital, Mileage, Long Seas, Experience
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PETANI KARET KECAMATAN LAWE ALAS KABUPATEN ACEH TENGGARA
Authors: Jalinah  , Nurlina  , Iskandar
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh luas lahan, tenaga kerja, harga dan produksi terhadap pendapatan petani karet di Kecamatan Lawe Alas Kabupaten Aceh Tenggara. Metode analisis data yang digunakan dalam penelitian ini yaitu regresi linier berganda, uji t, uji F dan analisis koefisien determinasi. Persamaan regresi linier dalam penelitian ini yaitu Y = -3.206,066 + 1.996,534X1 + 2.287,695X2 + 4.514,731X3 + 6.667,244X4. Dari hasil uji t diketahui bahwa luas lahan, tenaga kerja, harga dan produksi secara parsial berpengaruh signifikan terhadap pendapatan petani karet di Kecamatan Lawe Alas dimana masing-masing variabel memiliki nilai t sig lebih kecil dari 0,05. Dari hasil uji F diketahui bahwa luas lahan, tenaga kerja, harga dan produksi secara simultan berpengaruh signifikan terhadap pendapatan petani karet di Kecamatan Lawe Alas di mana nilai F sig lebih kecil dari 0,05. Dan analisis koefisien determinasi diketahui pendapatan petani karet di Kecamatan Lawe Alas sebesar 99,99%, sedangkan sisanya sebesar 0,01% dipengaruhi oleh variabel lain di luar model penelitian ini.
ANALISIS SEKTOR-SEKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI KABUPATEN ACEH TAMIANG
Authors: Zikriatul Ulya  , Zulfa Eliza  , Achara Willyanda
Published: August 2024

This study aims to determine the effect of the agricultural sector, the trade sector and the manufacturing sector on the economic growth of Aceh Tamiang Regency. to determine the effect of the agricultural sector, the trade sector and the manufacturing industry sector partially and simultaneously on the economic growth of Aceh Tamiang Regency. This study uses time series data with a time series from 2011-2021. This study uses a quantitative approach. This research model uses multiple linear regression method using SPSS 2.0 application. The results of the study with a significance level of 5% showed that the variables of the agricultural sector, the trade sector and the manufacturing sector had a positive and significant effect on the variable of economic growth in Aceh Tamiang Regency.
Keywords: Agriculture Sector, Trade Sector, Manufacturing Sector, Economic Growth
PENGARUH TENAGA KERJA DAN INVESTASI DI SEKTOR PERTANIAN TERHADAP PERTUMBUHAN EKONOMI SEKTOR PERTANIAN DI INDONESIA
Authors: Ajeng Afrillia Adha  , Andiny Puti
Published: August 2024

ABSTRAK
 
Penelitian ini bertujuan untuk mengetahui pengaruh tenaga kerja dan invstasi sektor pertanian terhadap pertumbuhan ekonomi sektor pertanian di indonesia.  Untuk mengetahui pengaruh tenaga kerja dan investasi pertanian secara parsial dan simultan berpengaruh terhadap pertumbuhan ekonomi sektor pertanian. Penelitian ini menggunakan data time series dengan runtun waktu dari tahun 2000 – 2020.  Penelitian ini menggunakan pendekatan kuantitatif. Model penelitian ini menggunakan metode regresi linier berganda dengan menggunakan aplikasi E-views versi 11.  Hasil penelitian dengan tingkat signifikan 5% menunjukan bahwa variabel tenaga kerja sektor pertanian berpengaruh signifikan terhadap variabel pertumbuhan ekonomi sektor pertanian. Sedangkan variabel investasi pertanian berpengaruh negatif dan tidak signifikan terhadap variabel pertumbuhan ekonomi di sektor pertanian di indonesia.
 
Kata Kunci:    Tenaga Kerja Pertanian, Investasi Pertanian, Pertumbuhan Ekonomi Pertanian
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA BAGI HASIL TERHADAP PERTUMBUHAN EKONOMI MELALUI BELANJA LANGSUNG DI KABUPATEN ACEH TAMIANG
Authors: NURAINI  , Rizal Yani , Iskandar Iskandar
Published: August 2024

Pertumbuhan Ekonomi daerah dapat dikalkulasi serta diprediksikan melaui besaran angka yang tercantum dalam Tabel Produk Domestik Regional Bruto (PDRB). PDRB diartikan sebagai totalitas dari akumulasi barang dan jasa yang dihasilkan daerah pada siklus perekonomiannya. PDRB atas dasar harga konstan dijadikan acuan dalam mengkalkulasi angka Pertumbuhan Ekonomi suatu daerah. Untuk menganalisis pengaruh langsung Pendapatan Asli Daerah (PAD) dan Dana Bagi Hasil terhadap Belanja Langsung melalui Pertumbuhan Ekonomi dan untuk menganalisis pengaruh tidak langsung terhadap Pendapatan Asli Daerah (PAD) dan Dana Bagi Hasil terhadap laju Pertumbuhan Ekonomi.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Petani Di Desa Plampang Kecamatan Paiton
Authors: Fatmala Kiki , Hukmah Safiroh
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh luas lahan, tenaga kerja dan total cost terhadap pendapatan petani  di Desa Plampang Kecamatan Paiton. Data penelitian yang digunakan adalah data primer. Persamaan regresi yang diperoleh yaitu Y=-961600,747 + 29987,839 (La) + 139869,432 (Tk) + 350 (M) Hasil uji t diketahui bahwa masing masing variabel luas lahan, tenaga kerja, dan modal berpengaruh positif dan signifikan terhadap pendapatan petani di Desa Plampang. Hasil uji F menunjukkan bahwa luas lahan, tenaga kerja dan modal berpengaruh positif dan signifikan terhadap pendapatan petani di Desa Plampang Kecamatan Paiton. Nilai koefisien determinasi R Square sebesar 0,913 yang artinya variabel luas lahan, tenaga kerja dan modal mempengaruhi pendapatan petani  91,3%.
School Student Responses to Halal Product Labeling
Authors: Dwira Eriani Izmi , Rizki Amalia Elfita
Published: August 2024

Inclusion of halal products is one of the important things in the brand considering that most consumers in Indonesia are Muslims. Labeling is an effort to add added value to brands by involving other associations that have the authority to do so, in this case the Halal Product Assurance Organizing Agency (BPJPH) as stipulated in Law Number 33 of 2014 concerning Halal Product Guarantees (JPH). The law emphasizes that products that enter, circulate and trade in Indonesia must be halal certified (Article 4), therefore the government organizes JPH (Article 5). The purpose of this research is to find out the response of school students to the labeling of halal products. This type of research is quantitative research with a survey approach in order to describe the level of response of the school public to halal products, which consists of the level of knowledge, level of concern, and practical attitude responses in addressing matters related to halal products. From the results obtained, there were 66 respondents who were used as samples spread over several SMP/SMA/Universities in East Java Province. Middle school students got the least amount, namely 7 (10.6%), high school students with the highest number, namely 44 (66.7%), and university students with 15 (22.7%). Inclusion of halal products is one of the important things in the brand considering that most consumers in Indonesia are Muslims, not a few Indonesian people when consuming a product no longer pay too much attention to the halalness of a product in Islamic teachings. The urgency of a halal label for Muslim consumers is intended to ensure that any product is which may be consumed. Therefore, Muslim consumers should be careful in deciding to buy or products if the product is not labeled as halal or is not a matter for the consumer himself.
Comparison of The Concept of Halal Products in Unusa Nutrition Students and Unusa Outside Nutrition Students in Surabaya
Authors: Yanuar Dini Cleonara , Setiarsih Dini
Published: August 2024

Indonesia is a country with the largest Muslim population, so the majority of Muslims are very concerned about the halal food they consume. However, the existing halal food is not necessarily in line with the Muslim population. Therefore, there is significant data in research on consumer behavior in consuming halal food. Related studies or literature especially regarding the role of religion on consumer behavior is still minimal. Thus, this research is expected to be useful for students, both consumers and producers, as well as the government and other related parties as a reference in formulating policies related to halal industrial production, especially processed food products. This paper mainly aims to examine the comparison of Muslim consumer behavior towards halal products that are in the majority and Muslim minorities, in terms of determinant factors. Data processing techniques include quantitative and qualitative analysis data obtained in 2020 from UNUSA Nutrition Students and Non-UNUSA Nutrition Students.
Le renouveau des fortifications villageoises en Languedoc Méditerranéen au bas moyen âge
Authors: Loppe Fred , Baudreu Dominique , Treton Rodrigue
Published: August 2024

During the Hundred Years' War, village communities erected collective fortifications to protect their property and people from the armed bands (routiers) who roamed the countryside to feed themselves (goods, food, livestock robberies, murders, etc.). Using the example of three neighbouring villages in the Gard department (France), this article sheds light on these fortifications through the study of the remains and the contribution of unpublished texts from the XIVth and XVth centuries, which address various issues (financing, construction techniques, contractor's remuneration, plots’demarcation, fortifications dimensions and layout, etc.).
Celleres i viles fortificades de les terres gironines (segles XI-XIV)
Authors: Mallorquí Elvis
Published: August 2024

Les esglésies han estat un pol d’atracció del poblament rural a la Catalunya Vella, tot i que les sagreres dels segles XI i XII no van formar grans nuclis de població. A partir del segle XIII el canvi del nom a cellera, als bisbats de Girona i Elna, deixa entreveure un procés de desacralització que va ser paral·lel a la conversió dels cellers en habitatges i a la fusió de la cellera amb altres elements aglutinadors del poblament, com el mercat o el castell. Molts nuclis de poblament concentrat, tal i com mostra l’inventari provisional realitzat, van experimentar un procés de fortificació a la segona meitat del segle XIII o al llarg del segle XIV a causa de molts factors que aporten claus per entendre l’evolució de les celleres i les viles als segles centrals de l’edat mitjana.
Tot redescobrint Pedralbes. Apunts sobre el orígens arquitectònics i constructius del monestir de Santa Maria de Pedralbes de Barcelona
Authors: González García Reinald
Published: August 2024

El Reial monestir de Santa Maria de Pedralbes de Barcelona se’ns mostra avui dia com un dels pocs cenobis femenins europeus d’origen medieval, que encara conserva la seva clausura monàstica. Associat des de la seva fundació -l’any 1326- per la reina Elisenda de Montcada a la casa Reial, disposa d’una bona part de les seves estructures originals del s.XIV, amb unes característiques edilícies i de projecte certament singulars i originals; un fet que el posiciona per dimensions i arquitectures, com un dels millors exemples monàstics gòtics del continent
Estudi bioantropològic de les restes humanes exhumades al Convent de Sant Agustí Vell (S. XIV-XVI) de Barcelona
Authors: Rissech Badalló Carme , Revuelta Blanca , Creo Oscar , Llauradó Anna , Jové Montserrat , Lloveras Lluís
Published: August 2024

Aquest estudi correspon a l’anàlisi bioantropològica de les restes esquelètiques trobades al claustre gòtic i al pati davant l’església del Convent de Sant Agustí Vell (Barcelona, s. XIV-XVI). Per portar a terme l’anàlisi s’aplicaren els mètodes antropològics estàndards. Els resultats indicaren la presència de 32 individus: 18 adults (4 dones, 11 homes i 3 indeterminats) i 11 immadurs  (1 a 18 anys). Hi ha una gran presencia masculina, sobretot al claustre. En tots els individus s’observa dificultat en el creixement, però alguns presenten producció d’os compatible amb DISH, malaltia associada a diabetis, obesitat i a un alt nivell socioeconòmic. Es tracta d’una malaltia també observada en contextos monàstics.
Ceràmiques de cuina de cuita reductora del Castell de Campelles (Ripollès): circuits regionals, pautes de consum i especialització productiva a la Baixa Edat Mitjana (segles XIV – XVI)
Authors: Pratdesaba i Sala Albert , Travé Allepuz Esther
Published: August 2024

En aquest treball presentem els resultats d’un estudi recent de caracterització dels materials ceràmics del Castell de Campelles (Ripollès). En el marc d’un projecte de recerca més ampli, hem dut a terme una anàlisi petrogràfica d’una vintena de mostres de ceràmica comuna de cuita reductora amb la finalitat de conèixer els trets d’aquestes produccions en termes de provinença i tecnologia de producció i, alhora, d’explorar les possibles connexions regionals del jaciment amb el territori circumdant. Els resultats han estat reveladors i han possibilitat la descoberta d’unes produccions locals que abastien el jaciment, juntament amb importacions del Berguedà i l’àrea gironina en un radi relativament ampli. El conjunt ens permet aprofundir en els patrons de producció i distribució d’aquest tipus de materials en cronologies més tardanes de les conegudes fins ara i obre la porta a la recerca futura en aquest àmbit.
ANALISIS JUMLAH KEDATANGAN PENUMPANG PELAYARAN DALAM NEGERI DI PELABUHAN TANJUNG PRIOK MENGGUNAKAN METODE SIMULASI
Authors: Aida Fitria Noor , Rahmayadi Rahmayadi , Sonjaya Soni
Published: August 2024

Simulasi Monte Carlo digunakan sebagai metode untuk menganalisa suatu sistem yang terdapat ketidakpastian. Simulasi Monte Carlo digunakan sebagai alat untuk memprediksi jumlah kedatangan penumpang pelayaran dalam negeri di pelabuhan Tanjung Priok. Penelitian ini dilakukan untuk menentukan metode terbaik dengan membandingkan simulasi Monte Carlo dengan Metode Regresi Linier dalam peramalan. Penelitan dilakukan pada kasus jumlah kedatangan penumpang pelayaran dalam negeri di pelabuhan Tanjung Priok. Berdasarkan analisis perbandingan metode simulasi Monte Carlo dan regresi linier terhadap data real tahun 2019 dan perbandingan metode simulasi Monte Carlo dengan metode regresi linier terhadap nilai ekspektasi, Simulasi Monte Carlo memberikan hasil yang mendekati dengan data real tahun 2019 dan nilai ekspektasi dibandingkan dengan metode regresi linier. Jumlah kedatangan rata-rata penumpang pelayaran dalam negeri di pelabuhan Tanjung Priok dengan menggunakan metode simulasi Monte Carlo pada tahun 2020 sebanyak 18101 orang mendekati hasil nilai ekspektasi 18027 orang. Hasil tersebut diharapkan dapat membantu pelabuhan Tanjung Priok untuk memperdiksi banyaknya jumlah kedatangan penumpang, yang akan berpengaruh dalam penyediaan fasilitas kapal sehingga jumlah kedatangan yang tidak disangka akan terpenuhi.
PENGARUH HARGA MINYAK KELAPA SAWIT DAN BATU BARA TERHADAP RETURN INDEKS HARGA SAHAM GABUNGAN
Authors: William Otniel , Christian Samuel
Published: August 2024

Penelitian ini bertujuan untuk menganalisa pengaruh harga komoditas minyak kelapa sawit dan batubara terhadap return indeks harga saham gabungan. Penelitian menggunakan data sekunder yang diambil dari data historical atas harga futures komoditas minyak kelapa sawit dan batubara selama lima tahun. Teknik analisa yang digunakan dalam penelitian ini adalah Generalized AutoRegressive Conditional Heteroskedasticity (GARCH) dengan menggunakan bantuan program EViews 12 SV. Hasil penelitian membuktikan bahwa harga batubara tidak berpengaruh signifikan positif terhadap return indeks harga saham gabungan, namun harga komoditas minyak kelapa sawit tidak berpengaruh signifikan positif terhadap return indeks harga saham gabungan.
Дослідження статевих чинників у фригопротекторній дії лікарських засобів з різних фармакологічних груп
Authors: Таран І. В. , Волощук Н. І. , Лозинська М. С.
Published: August 2024

Холодова травма залишається актуальною проблемою для пацієнтів і лікарів різних спеціальностей і здатна вражати людей різного віку, соціального положення та професій. Проблема профілактики та лікування холодової травми набула неабиякої актуальності з моменту оголошення воєнного стану в Україні. Так, військовослужбовці перебувають в умовах низьких температур і високої вологості щонайменше 4–5 місяців у рік, а звернення серед військовослужбовців за кваліфікованою медичною допомогою в рази більше, ніж серед цивільного населення. Як серед когорти цивільних осіб, так і серед військових зустрічаються й жінки, й чоловіки. Однак ступінь як місцевих реакцій, так і загального охолодження буває різним. Стать є одним з найголовніших факторів, який детермінує особливості поведінки людини, а також специфічні реакції з боку внутрішніх органів. З метою профілактики пошкоджень внутрішніх органів, що можуть виникнути в ранній або пізній періоди після перенесеної холодової травми, призначають засоби з фригопротекторною дією. З метою фригопротекції використовують лікарські засоби з різних фармакологічних груп, однак дані про їхній позитивний вплив є дискутабельними в різних літературних джерелах, а такий вагомий фактор як стать часто не враховують.
Мета дослідження – оцінити в експерименті статеві особливості стійкості до екстремально низьких температур, виживання самців і самок мишей за гострої холодової травми, а також визначити за цих умов здатність лікарських засобів з різними механізмами дії продовжувати тривалість життя тварин обох статей.
Встановлено, що залежно від статті самці та самки мишей по-різному здатні виживати в умовах гострого загального охолодження, статеві особливості вочевидь є наслідком впливу статевих гормонів, адже тварини, яких брали в дослід, були статевозрілими.
Результати визначення тривалості життя тварин після хірургічної кастрації показали, що вектор показника тривалості життя мишей змінився: витривалість самців в умовах холодової травми збільшувалася, тоді як тривалість життя самок, навпаки, зменшувалася.
За виразністю фригопротекторного ефекту досліджувані препарати можна розмістити наступним чином: диклофенак натрію, ліпін, бемітил, монтелукаст.

Таким чином, проведене дослідження продемонструвало наявність статевих відмінностей у чутливості організму особин різної статі до дії низьких температур. Самки мишей виявились більш витривалими за умов експерименту, ніж самці. Провідна роль виявлених особливостей належить статевим гормонам, оскільки гонадектомія збільшувала тривалість життя самців і, навпаки, зменшувала тривалість життя самок за умов гострого загального охолодження.
Short Term Outcome of Writer’s Cramp in Children - A Case Series
Authors: Saha Dipa , Saha Narayan Chandra , Saha Chinmoy Kumar , Parvin Jobaida , Mistry Banita , Sumi Sufia Khatun , Khan Husnea Ara
Published: August 2024

Background: Focal task-specific dystonia of the hand is unusual in childhood. Childhood dystonia can result in lifelong disability and thus represents a significant diagnostic and rehabilitation challenge. A detailed clinical evaluation and comprehensive work-up to rule out treatable causes of focal dystonia are mandatory for establishing a therapeutic strategy. We reported 4 cases of writer. s cramp with earliest age of onset. Our aim was to focus on early detection, proper evaluation and management of writer’s cramp to ensure better quality of life of an affected child.
J Com Med Col Teachers Asso Jan 2024; 28(1): 33-36
Penanganan Masalah Individu dan Kelompok di Kantor Kecamatan X Kabupaten Malang melalui Pelatihan Berbasis Psikologi
Authors: M. Nu'man Al Hadziq  , Aprilia Sari Yudha  , Nur Andini Sudirman
Published: August 2024

Dunia kerja tidak lepas dari berbagai masalah. Masalah tersebut dapat timbul dalam 3 level yang berbeda. Yaitu level organisasi, level kelompok dan level individu. Setelah mendapatkan gambaran permasalahan yang dialami oleh pegawai Kecamatan X Kabupaten Malang yang diantaranya adalah stress kerja, konflik kerja, motivasi kerja, dan komunikasi, yang dialami oleh hampir semua pegawai Kecamatan X, maka intervensi berbentuk pelatihan berbasis psikologi diberikan kepada pegawai Kantor Kecamatan X adalah pelatihan. Subjek berjumlah 5 orang yang merupakan pegawai kantor kecamatan X. Terdapat perbedaan skor setelah dilakukan intervensi berbentuk pelatihan berbasis psikologi. Hal ini menunjukkan bahwa pelatihan berbentuk psikologi dapat memperbaiki masalah kerja baik dalam level individu maupun kelompok di Kecamatan X Kabupaten Malang.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM
Authors: Fairuz Awwabi Ahmad  , Vika Fitranita  , Indah oktari wijayanti  , Media Kusumawardani
Published: August 2024

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
Authors: Ade Mentari  , Halimatusyadiah
Published: August 2024

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.
The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.
ALTERNATIF STRATEGI PENGEMBANGAN WIRASWASTA DI SEKTOR PARIWISATA
Authors: Pangesti Indah
Published: August 2024

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang menentukan keberhasilan wiraswasta. Selain itu menentukan strategi pengembangan wiraswasta di sektor pariwisata.Metode yang digunakan adalah Analytical Hierarchy Process (AHP). Data yang digunakan didapat dari para pakar di bidang wiraswasta dan wawancara dengan turis lokal dan asing yang datang di Cengkareng Jakarta.Hasil penelitian menunjukkan keberhasilan berwiraswasta ditentukan oleh motivasi 50%, jujur 20%, berani menangambil risiko 10%, melihat peluang 10%, dan bersyukur 10%. Alternatif strategi: Pantai 60%, Budaya 20%, Flora dan Fauna 20%.Ã‚Â Kata Kunci: Strategi, Wiraswasta, Sektor Pariwisata