bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Budaya Organisasi terhadap Penciptaan Perilaku Inovatif dalam Meningkatkan Kinerja Organisasi Publik
Authors: Edward Aurelia Valentin , Frinaldi Aldri
Published: August 2024

This study examines the role of organizational culture in fostering innovative behavior within public organizations. The context highlights the increasing necessity for public entities to adapt and innovate in response to evolving societal needs and challenges. The research question addresses how specific cultural attributes within these organizations influence employees' propensity to engage in innovative behaviors. Utilizing a mixed-methods approach, the study combines quantitative surveys with qualitative interviews to gather comprehensive data from various public sector employees. The findings reveal that a supportive culture characterized by openness, trust, and encouragement of risk-taking significantly enhances innovative behavior. Additionally, leadership practices that model and reward innovation further strengthen this relationship. The conclusion posits that cultivating such a culture is essential for public organizations aiming to remain relevant and effective in a dynamic environment. The study underscores the critical role of organizational culture as a catalyst for innovation, suggesting targeted strategies for public sector leaders to foster an environment conducive to creative and progressive thinking.
Perkembangan Demokrasi di Amerika Serikat: dari Revolusi hingga Era Modern
Authors: Putri Shella Ananda , Safitri Fivie , SM Indah Chofifah , Ananda Risky Dwi , Andira Bagas Ibnu , Zalukhu Deveronika , Zai Diraningsih
Published: August 2024

This article examines the development of democracy in the United States from the American Revolution to the modern era, focusing on institutional, social, and political transformations over more than two centuries. Beginning with the Declaration of Independence and the creation of the Constitution, it explains how democratic principles were established and tested through challenges such as the Civil War, the civil rights movement, and economic and technological changes. Through historical and critical analysis, the article explores the evolution of voting rights, public participation, and power dynamics at federal and state levels. Additionally, it highlights the role of individuals and groups in shaping democratic structures and the impact of domestic and international policies on American democracy. The findings show significant progress, but ongoing challenges to democratic principles include political polarization, economic inequality, and threats to civil rights. In conclusion, the article emphasizes understanding the history of American democracy to address contemporary challenges and strengthen commitment to democratic values.
Pengaruh Boikot Besar-besaran Produk Amerika terhadap Peningkatan Jumlah Pengangguran di Indonesia
Authors: Marbun Daniel Anugrah , Sinaga Edo Immanuel , Sianturi Felix Raphael , Zulkarnain T. Faiz Mubarak , Hazira Rizki , Sarita Nadia , Putri Nirwana Dewantari Yani
Published: August 2024

This research aims to analyze the impact of a large-scale boycott of United States products on the increase in unemployment in Indonesia. The boycott was driven by political tensions and controversial trade policies. Using quantitative analysis with secondary data from the Central Statistics Agency (BPS), company financial reports, and labor market surveys, the research shows a significant impact on sectors dependent on United States products and investments. Declines in sales and production in affected companies led to layoffs and higher unemployment rates. The impact was more pronounced in regions with concentrated industries related to American products. The study concludes that the boycott contributed to higher unemployment in Indonesia, with varying impacts across sectors and regions. These findings suggest important implications for policymakers in mitigating the economic effects of boycotts and highlight the need for economic diversification to reduce reliance on specific imported products.
Awal Mula Bisnis Waralaba Amerika di Indonesia dan Perkembangannya Hingga Kini
Authors: Syaifullah Handika , Angelina Mesya , Santika Lisa , Oktavia Niken Wanda , Lestari Nabila Mufti , Damanik Pria Satria Sanjaya , Saragih Jan Devit Dohardo
Published: August 2024

This research discusses the history, development, and influence of the American franchise business in Indonesia. The first American franchise to enter Indonesia was Kentucky Fried Chicken (KFC) in 1979, paving the way for many other American brands. This study uses a qualitative approach with literature review and in-depth interviews with industry players to obtain a comprehensive picture of the evolution of franchise businesses in Indonesia. The results show that American franchises have grown rapidly due to stable economic growth, an increasing middle class, and lifestyle changes favoring convenience. Government support through adequate regulations has also encouraged this growth. However, challenges such as intense competition, adaptation to local tastes, and regulatory issues persist. Despite these challenges, American franchises remain appealing due to their strong brand reputation and proven business systems. The research concludes that American franchises have significantly transformed and continue to play an important role in Indonesia's economy, with substantial potential for future growth.
Perkembangan Teknologi Digital dan Tantangan Bagi Hukum Administrasi Negara
Authors: Efendi Tifani , Frinaldi Aldri , Roberia Roberia
Published: August 2024

This study explores the impact of digital technology advancements on administrative law, with a focus on the backdrop of globalization and digital transformation across sectors. The research question addressed is the extent to which administrative law can respond to the challenges posed by digital technology in the realms of regulation, data protection, transparency, and government accountability. The research methodology entails literature analysis and case studies to comprehend relevant legal implications. Findings reflect the complexity of administrative law's adaptation to technological advancements, highlighting the need for flexible and responsive regulatory frameworks. Additionally, the study identifies specific areas where existing regulations fall short and proposes adjustments to better align with the dynamic nature of digital innovation. The conclusion emphasizes the necessity for interdisciplinary and interagency collaboration to tackle these challenges, as well as the importance of considering ethical and human rights aspects in policy development. This research contributes to a deeper understanding of the legal transformations required to ensure that administrative law remains effective in the digital age.
Peran Hukum Administrasi Negara dalam Penyelesaian Penyalahgunaan Wewenang yang Menimbulkan Kerugian Negara
Authors: Wardana Rian Ismi , Frinaldi Aldri , Roberia Roberia
Published: August 2024

This study explores the role of administrative law in addressing cases of abuse of authority resulting in state losses. In the context of the background, abuse of authority by government officials can lead to significant financial losses for the state. The primary research question posed is how administrative law can be utilized to resolve such cases of abuse of authority, and what contribution it makes to preventing and combating these practices in the future. The research methodology involves document analysis, case studies, and relevant literature review. The reported findings in this article indicate that administrative law plays a crucial role in upholding justice and accountability in handling cases of abuse of authority, by providing a clear legal framework and effective law enforcement mechanisms. The conclusion drawn from this article emphasizes the importance of implementing robust administrative law to prevent and address abuses of authority, as well as the need for collaboration between law enforcement agencies and the government to ensure integrity and transparency in governance.
Analisis Sejarah Penyebab Awal Konflik antara Amerika Serikat dan Iran
Authors: Purba Jesika Indah Sari , Harifin Harifin , Simamora Shintya , Nazwa M. Dirham , Br Perangin-angin Desta Riani , Br Sembiring Santa Hoky
Published: August 2024

The conflict between the United States and Iran is one of the most prominent and complex geopolitical issues in the world. This research aims to analyze the initial causes of the conflict between the two countries from a historical perspective. It begins in the early 20th century with the increasing Western interest in Iranian oil and covers the fall of Prime Minister Mohammad Mossadegh in 1953 through a CIA-backed coup, which was a pivotal moment affecting bilateral relations. The study also examines the 1979 Iranian Revolution, which ended the US-backed Shah's regime and marked the start of open hostility. Using historical research methods and document analysis, the study identifies economic, political, and ideological factors that contributed to the escalation of the conflict. The findings show that a combination of foreign intervention, economic interests, and domestic political changes in Iran have played a crucial role in shaping the hostility between the United States and Iran. These insights provide a deeper understanding of the root causes underlying the ongoing conflict.
Amerika Serikat sebagai Negara Adikuasa: Pengaruh dan Dominasi dari Akhir Abad ke-20 hingga Awal Abad ke-21
Authors: Nuridah Ilah , Aulia Thoriq , Sahada Nanda Aulia , Rodiyah Zahrotun , Ndruru Sitevis , Simangunsong Winda , Rila Eka Salva , Tampubolon Yosafat Lesmana
Published: August 2024

This research analyzes the role and influence of the United States as a superpower from the late 20th century to the early 21st century, focusing on military, economic, political, and cultural power. After the Soviet Union's collapse, the United States became the dominant force in international policy, with significant global power projection through a large defense budget and advanced technology. Economically, its influence is seen in the dollar's dominance and leading technology companies. Politically, the U.S. plays a central role in international organizations like the UN and NATO. Culturally, American media and technology have led to widespread "Americanization." Despite its influence, the U.S. faces criticism for unilateral policies and military interventions, along with domestic challenges such as economic inequality and racial tensions, and the rise of powers like China and Russia. This research provides insights into how the U.S. maintains its superpower status and addresses global challenges.
Penerapan Hukum Administrasi Negara dalam Membangun Pemerintahan yang Baik
Authors: Latifa Asma , Frinaldi Aldri , Roberia Roberia
Published: August 2024

This study examines the application of administrative law in establishing good governance. The background of this research is rooted in the increasing demand for transparent, accountable, and effective governance to address public administration challenges. The research question focuses on how administrative law can be effectively implemented to foster good governance practices. Using a qualitative approach, this study employs document analysis and in-depth interviews with legal experts and government officials to gather comprehensive insights. The results indicate that robust administrative legal frameworks significantly enhance governance by promoting transparency, accountability, and public participation. Furthermore, the findings highlight the importance of continuous legal reforms and capacity-building initiatives to address existing gaps and challenges. The conclusion of this study asserts that the effective application of administrative law is crucial in achieving good governance, as it provides a structured mechanism for oversight and accountability. This research contributes to the ongoing discourse on governance reforms by offering practical recommendations for policymakers and administrators to strengthen legal frameworks and governance practices.
Transformasi Tradisi Mangalehen Tuor dalam Upacara Perkawinan Mandailing Pasca Migrasi ke Kota Medan
Authors: Siregar Pina Hayumi , Fitri Hadiani , Sumantri Pulung
Published: August 2024

This research examines the transformation of the Mangalehen Tuor tradition in Mandailing ethnic wedding ceremonies after migration to Medan City. This tradition has undergone significant adaptation in the context of rapid urbanization and intercultural interactions in urban environments. Changes in the implementation of traditions, such as adjustments to the time and place of implementation, as well as changes in participation and delivery of advice, are the main focus of this research. Factors influencing these changes, such as urbanization, intercultural interactions, the influence of the younger generation, economics, and technology, are analyzed to understand the dynamics of cultural adaptation in a broader context. Despite undergoing transformation, efforts to preserve Mandailing cultural values ??remain a priority, reflected in cultural education efforts, community activities and technology integration. This research provides insight into how ethnic communities manage and maintain their cultural identity amidst the ever-growing challenges of globalization and modernization.
Intimasi Seksual dalam Menjaga Keharmonisan Rumah Tangga
Authors: Matondang Fatiha Sabila Putri , Putri Alvina Dwi Juliantika , Nasution Fadilah Wisdaniah , Hadi Muhammad Ilham , Lingga Taufiq Maulana
Published: August 2024

Family harmony is the goal of every marriage and can be achieved through the mutual efforts of the husband and wife to love each other and develop spiritual behavior in their family life. This study aims to analyze the role of spirituality as a moderating variable that can strengthen the relationship between love and family harmony. The research employs quantitative methods, utilizing surveys and statistical analysis to measure the impact of spirituality on the love-harmony dynamic. Results indicate that cultivating feelings of love in married couples significantly enhances family harmony. Furthermore, the integration of spirituality in daily life serves to reinforce this relationship, suggesting that spiritual practices and beliefs play a crucial role in fostering a harmonious family environment. This study concludes that love and spirituality are interlinked elements essential for achieving and maintaining family harmony.
Peningkatan Pemahaman Menulis Puisi melalui Aplikasi Benime pada Siswa Kelas X SMK Musda Perbaungan
Authors: Rahmadani Selvi Kurnia , Lubis Hasrita , Kartika Rika
Published: August 2024

This study aimed to improve the understanding of writing poetry in Class X at SMK Musda Perbaungan. The research involved a population of 381 students across various classes, with a sample size of 36 students from class X TKJ 1. Data were collected through interviews, observations, and questionnaires. The study utilized the Research and Development (R&D) method by Borg and Gall, which includes ten stages: need analysis, media planning, initial product development, product trial, initial product revision, product improvement, main field trial, product revision (large group), final product revision, and product dissemination. Results indicated that teaching materials for writing poetry, supported by the Benime application, significantly enhanced students' understanding. Material experts rated the materials as "Very Feasible" (94%) and "Feasible" (84%), while media experts gave ratings of "Very Feasible" (90%) and "Feasible" (80%). The effectiveness stage of the development process yielded an "Effective" rating (80%), demonstrating the application's positive impact on poetry writing skills.
Implementasi E-Modul Flippingbook pada Materi Teks Eksposisi untuk Meningkatkan Higher Order Thinking Skills Siswa Kelas X SMA
Authors: Ramadhani Irma , Ali Ali , Kartika Rika , Soraya Ratna
Published: August 2024

This study employed the Research and Development (R&D) model to create and evaluate flipping book-assisted E-Module learning products for exposition text material aimed at enhancing Higher Order Thinking Skills (HOTS) in class X at SMA N 19 Medan. The research sought to determine the feasibility and effectiveness of the developed E-Module. The study's population included 400 class X students, with a sample of 39 students from class X-7 selected using purposive sampling. The research followed the ADDIE model, comprising analysis, design, development, implementation, and evaluation stages. Data were collected and analyzed quantitatively, then converted into qualitative insights. Validation by material expert I scored 80% ("quite feasible"), material expert II scored 75.71% ("quite adequate"), media expert I scored 88% ("very feasible"), and media expert II scored 73.33% ("quite decent"). The Indonesian language teacher's response was 89.33% ("very appropriate"), and student responses averaged 85.12% ("very effective"). These results indicate that the flipping book-assisted E-Module for exposition text material is feasible and effective for enhancing HOTS.
Analisis Kreativitas Guru dalam Pembelajaran dengan Kurikulum Merdeka di TK Pelangi Kasih
Authors: Harminanti A. Tuty , Sumarno Sumarno , Dwijayanti Ida
Published: August 2024

Increasing teacher creativity in learning with an independent curriculum is the aim of this research. The independent curriculum is a child-centered curriculum. The independent curriculum aims to restore learning from teacher-centered to child-centered learning, so that learning matches the child's interests and talents. Creativity is one of the teacher's skills that must be developed and improved because it is related to improving the quality of education. Efforts to increase creativity are based on five creativity guidelines, namely: Fluency, Flexibility, Originality, Elaboration, Redefinition. The data collection process used interviews with teachers by providing interview instruments which were given to 2 teachers via WhatsApp. The results of the interview show that teacher creativity in stimulating children to develop creativity is very necessary, for this reason teachers need to increase creativity through training activities, workshops, seminars on creativity, so that teachers are expected to be able to bring out the creativity that students have.
Implementasi Kurikulum Merdeka pada Satuan PAUD Melalui Model Project Based Learning (PJBL)
Authors: Junaedah Tati , Sumarno Sumarno , Dwijayanti Ida
Published: August 2024

The independent curriculum's implementation has not been fully grasped by educators, particularly in terms of concepts, learning strategies, and assessment of learning outcomes. There is a notable deficiency in adequate learning tools, including textbooks and materials, to support early childhood education through the project-based learning (PJBL) model, which is highly relevant in this era. The increasing complexity of modern times necessitates that students develop competencies in problem-solving and positive collaboration. This study investigates how the PJBL model can foster these essential skills, preparing students for technological advancements in the 21st century. Utilizing a descriptive qualitative method, data were collected through interviews and observations to understand the impact of PJBL on student learning. The findings indicate that project-based learning provides students with the space and time to explore their abilities and knowledge, significantly enhancing their critical thinking, independence, collaboration, and problem-solving skills. Consequently, students are better equipped to face real-life challenges.
Analisis Implementasi Kurikulum Merdeka pada Satuan Pendidikan Anak Usia Dini
Authors: Wahyuni Sri , Sumarno Sumarno , Dwijayanti Ida
Published: August 2024

This research addresses the importance of implementing an independent curriculum, especially considering its mandatory adoption in all educational units by 2024. The study aims to elucidate the concept of an independent curriculum at Pertiwi Gondangan Kindergarten. Utilizing a literature study approach with observation and interview techniques, including an analysis of several articles related to the implementation of the independent curriculum, the research found that a thorough understanding of curriculum concepts and structures is crucial. The primary concept in Pertiwi Gondangan Kindergarten's independent curriculum is the formation of a Pancasila student profile, featuring flexible learning and assessment processes. Assessment results are used by teachers to plan play activities and by parents to encourage children's play habits, reinforcing the role of parents as partners in the home. The structure of learning activities in the independent early childhood education curriculum comprises three integrated elements of learning outcomes within engaging activities. These outcomes in early childhood education include religious and moral values, character, identity, foundational literacy and numeracy, as well as science, technology, engineering, and art.
Tantangan dan Peluang Guru dalam Mengatasi Kemalasan Belajar Siswa di Era Digital
Authors: Fatekhah Khoiril , Rahmawati Dini , Handayani Arri
Published: August 2024

This article examines the challenges and opportunities faced by teachers in addressing student laziness in the digital era. Technological advancements have significantly altered how students access information and learn, but they have also introduced issues such as increased distraction from applications and social media. This research identifies key challenges, including technological distractions, decreased learning motivation, and dependence on AI-based technology. Conversely, it highlights opportunities for teachers to develop flexible and engaging digital teaching materials, access diverse learning resources, and innovate teaching strategies. The study emphasizes the need for comprehensive and continuous training programs to enhance teachers' technological and pedagogical skills, ensuring their readiness to tackle digital era challenges. Additionally, it underscores the importance of parental involvement in supporting children's learning at home. By addressing these challenges and leveraging the opportunities, teachers can better motivate students and foster a productive learning environment in the digital age.
Perilaku Peserta Didik Attention Deficit and Hyperactivity Disorder (ADHD) dalam Pembelajaran
Authors: Mansyur Madaliyah Izah , Handayani Arri , Rakhmawati Dini
Published: August 2024

Learning is an interaction process involving students, educators, and learning resources within a learning environment. However, today's elementary school students exhibit diverse behaviors, such as restlessness, difficulty in following instructions, and lack of focus, which can indicate emotional and behavioral disorders like Attention Deficit Hyperactivity Disorder (ADHD). Understanding ADHD symptoms and contributing factors is crucial for educators to minimize associated problems and provide appropriate interventions. This paper aims to describe the behaviors of students with ADHD in learning contexts. Utilizing a literature study method, data were sourced from relevant books and journals. The findings reveal that students with ADHD display inattentive behavior (difficulty paying attention), hyperactive behavior (inability to stay still), and impulsive behavior (acting without thinking). These behaviors significantly impact the learning process, underscoring the need for tailored educational strategies to support ADHD students.
Analisis Kebutuhan Buku Cerita Bergambar sebagai Pengantar Bermain di Taman Kanak-Kanak
Authors: Astuti Budi , Sumarno Sumarno , Dwijayanti Ida
Published: August 2024

The availability of picture storybooks is a crucial component of early childhood education. This research aims to describe and analyze the needs for storybooks among Kindergarten students through a questionnaire. At an early age, play is an essential activity that supports children's cognitive, social, emotional, and motor development. The storybooks used in this process must have specific characteristics that captivate children's interest while aligning with educational objectives. The research methods employed include observations, interviews with kindergarten teachers, and content analysis of popular storybooks among young children. The findings are intended to serve as a foundation for developing educational materials, particularly picture storybooks that facilitate play-based learning for kindergarten students. The ultimate goal is to enhance the quality of educational resources available to young learners, ensuring they are both engaging and educationally beneficial.
The Etiology of Non-traumatic Loss of Consciousness in Patients Admitted to the Emergency Department
Authors: Sharifi Mohammad Davood , Latifian Esafahani Golnaz , Foroughian Mahdi , Vafadar Moradi Elnaz
Published: August 2024

Background: Loss of consciousness (LOC) is one of the most common complaints in the emergency department (ED). This disorder can result from a wide range of clinical conditions, such as structural brain damage, infection, shock, respiratory failure, or psychiatric disorders. Objectives: This study was conducted with the aim of investigating the cause and prognosis of patients with non-traumatic LOC referred to two referral hospitals of Mashhad University. Methods: This prospective cohort study was conducted on 1000 patients presenting with complaints of LOC at Ghaem and Imam Reza hospitals in Mashhad in 2020. All patients with a decreased level of consciousness and a Glasgow Coma Scale (GCS) score of less than 14 were included in the investigation. Results: A total of 1037 patients participated in this study, while 37 patients were excluded. Of the participants, 524 (52.4%) were men and 476 (47.6%) were women. The average age was 59.85 ± 16.06 years, ranging from 18 to 95 years. The relatively common causes of LOC included sepsis (38.3%), stroke (9.2%), heart failure (8%), myocardial infarction (7.3%), meningitis (7.2%), hepatic encephalopathy (6.5%), and toxic alcohol ingestion (5.8%). Deceased patients were older, had higher respiratory rates and temperatures, and had lower blood sugar and blood pressure upon admission. A previous history of stroke, hyperlipidemia, hypertension, and diabetes were associated with death. The relationships between different study outcomes were assessed using multivariate binary logistic regression; a two-sided P < 0.05 was considered significant. Conclusions: Patients presenting to the ED with LOC are more likely to die, making LOC a potential prognostic factor for in-hospital death.
Relationship Between Women's Employment and the Pregnancy Rate in Married Women Receiving Services from Health Centers
Authors: Zarrinkamar Maryam , Zamaniyan Marzieh , Gavzan Darookola Mohammad Ali , Alian Samakkhah Shohreh , Gavzan Hakimeh , Khosravi Pejman , Geran Mojgan
Published: August 2024

Background: Women's employment is a significant factor influencing women's decisions regarding pregnancy, both socially and economically. Objectives: The purpose of this study is to determine the frequency of the decision to get pregnant and the effect of women's employment on this decision. Methods: This descriptive-analytical cross-sectional study was conducted in 2023 in Fereydunkenar, Mazandaran province, Iran. A total of 334 participants were selected using a convenience sampling method. Data were collected using a researcher-made questionnaire, validated and tested for reliability. The validity was confirmed by 4 gynecologists, 3 family medicine specialists, 2 midwives, 1 psychologist, 1 epidemiologist, 1 biostatistics expert, and 1 occupational health expert. Reliability was established through a pilot study with 30 participants, determining Cronbach's alpha. Statistical analysis was performed using SPSS version 26, employing chi-square and multivariate logistic regression tests. Results: The study included 261 working women and 73 housewives. The frequency of deciding to get pregnant was lower among working women compared to housewives (36% vs. 56.2%). The results indicated that having one child increased the odds of not wanting to get pregnant by 2.59 times (OR = 2.59, CI 95%: 1.36 - 4.93, P = 0.004). Having two children increased the odds by six times compared to having no children (OR = 6.00, CI 95%: 2.47-12.70, P = 0.001). Additionally, the desire to migrate increased the odds of not wanting to get pregnant by 3.23 times (OR = 3.23, CI 95%: 1.64 - 6.36, P = 0.001). A distance of more than 5 km from residence to workplace increased the odds by 1.82 times (OR = 1.82, CI 95%: 1.03 - 3.35, P = 0.04), and working more than 7 hours a day increased the odds by 1.95 times (OR = 1.95, CI 95%: 1.10 - 3.43, P = 0.02). Conclusions: The results showed that employment reduces the likelihood of deciding to get pregnant by about half. Therefore, in designing policies to encourage childbirth and address population aging, these barriers should be minimized. Strategies should include reducing the distance between home and workplace, decreasing working hours for women, creating favorable economic and social conditions to reduce migration, and conducting educational programs to shorten the gap between marriage and the birth of the first child.
Current situation and problems of factoring financial services in logistics activity payments in the republic of Azerbaijan
Authors:   Azerbaijan State Economic University, Amrahov A.B
Published: August 2024

In the article, the total turnover of the factoring financial credit service in our country over the last 20 years and the ratio of the factoring service to the total volume of loans placed in the real sector in our country are given. Based on the statistical bulletin of the central bank, statistical data were analyzed and the rates of growth and decline were explained in detail. In addition, the reasons for not using the factoring service by entrepreneurs were investigated, the documents required by the banks from the debtor and the creditor side, and the costs demanded by the creditor side in exchange for the factoring service were analyzed.
Accountıng strategıes ın agrıcultural enterprıses: problems and solutıons
Authors:   Azerbaijan State University of Economics, Bakhishli A.V
Published: August 2024

Relevance of the research topic The agricultural sector plays an important role in global economies and contributes significantly to food production and employment. Accounting strategies in agricultural enterprises are crucial for effective financial management, resource allocation and decision making. Main objective of the study The main objective of this study is to identify, analyze and suggest solutions to the accounting problems faced by agricultural enterprises. By understanding the ins and outs of accounting in agriculture, the research aims to contribute valuable insights that can improve financial transparency, sustainability and overall performance in this important sector. Research Objective Explore and document specific accounting challenges facing agricultural businesses, such as seasonality, weather-related risks, inventory valuation, and implications for government policy. Examine current accounting strategies employed by agricultural businesses and assess their effectiveness in addressing the unique challenges of the sector. Research methodology A comprehensive review of existing literature on accounting in agricultural enterprises to understand previous research findings and identify gaps in knowledge.
Estimation of inventories in statements of financial position, profits, losses and other comprehensive income under IFRS for SMEs
Authors:   Azerbaijan State University of Economics, Sultanova F.R
Published: August 2024

Ensuring accurate reflection of inventories in financial statements is an important issue for every institution, regardless of its line of business. In our globalized world, the necessity of applying International Financial Reporting Standards IFRS by Small and Medium sized Enterprises SMEs has underscored the importance of transparent, accurate, and objective representation of information in financial statements. This is crucial for meeting the needs of users in understanding inventories. Therefore, an analysis will be conducted on the reflection of provisions applied by Azərxalça LLC in accordance with the requirements set forth in IFRS for SMEs in financial statements. The analysis article is based on the data of two selected institutions, Azərxalça ASC and Avtomotoservis MMC, chosen based on their dependence on different business sectors. Using financial ratios, comparisons have been made on financial ratios and the current situation has been evaluated by employing Comparative and Horizontal dynamic analysis methods in the financial position and Profit and Loss Report, taking into account that reserves occupy a significant portion of the institution s equity depending on its field of activity.
Analysıs of monetary aggregates ın Azerbaıjan ın the last 5 years
Authors:   Baku State University, Qasımov Z.V
Published: August 2024

M0, M1, M2 and M3 are used as monetary aggregates in Azerbaijan. An important indicator of the state of the money supply is the ratio of M2 to gross domestic product. It is calculated as the sum of cash and non cash funds in circulation. M3 refers to cash, emergency deposits, demand deposits and deposits. The M2 monetary aggregate increased by 6.7 for October-December, and by 23.8 in 2022, reaching 29 billion 565.6 million manats.
Organization and research of receivables and payables in Azerbaijan
Authors:   Azerbaijan State Economic University, Mushayeva A.H
Published: August 2024

All economic entities operating in a market environment, regardless of ownership structure, production direction, and other characteristics, involve numerous stakeholders such as founders, investors, external enterprises, budget departments, non budgetary organizations, banks, and individuals. These entities are involved in the allocation of production and financial resources, as well as the execution of production, sales, and supply processes. The management of debts owed by debtors and creditors in the current market environment, where settlement relations are not regulated by government bodies, is crucial for maintaining an efficient structure of enterprise assets, improving the turnover rate of funds, ensuring financial stability in entrepreneurial activity, safeguarding entrepreneurial property, reducing non productive expenses and losses, enhancing solvency, and ultimately achieving the main objective of entrepreneurial activity, which is to increase realized profit. The experience of Western countries that have developed over a long period of time in adopting a market economy, as well as national enterprises operating during the transition to a market economy, demonstrates that as the exchange of goods and money increases, there is a growing need for accurate and timely accounting of debts and payments between economic entities, as well as between these entities and government and banking institutions. This need is particularly important in the context of expanding and complex relationships between money markets, both domestic and international, which represent a crucial aspect. Consequently, there is an increased demand for enhanced accounting control over the movement of receivables and payables in settlement relations. Managing the movement of debtors and creditors is a primary responsibility of management.
Costing in management accounting and the role of product costing methods models in making corporate decisions
Authors:   Kazakh branch of Baku State University,                                                                  Kazakh State Social Economic College, Mammadova S.Q
Published: August 2024

In the modern world, the process of managing an organization is becoming more and more complicated every year. This is due to the development of market relations, a significant increase in competition and a large flow of information that must be effectively processed for management decision-making. A great responsibility falls on the head of the enterprise. The article studies cost accounting, cost calculation methods and models, it is shown that information about production costs is summarized in the management system. The grouping of costs by types is considered the basis for accounting for their places of formation and cost carriers. The classification of expenses is determined by the object of expenses. It can be concluded that one of the main issues of management accounting is the coordination of the activities of separate departments of the company, they should understand the strategic importance of studying consumer demand, prioritize quality, think about the interests of society, and achieve reconciliation of these factors in order to obtain more profit. Thus, the importance of cost accounting methods is more evident. Finally, it is proposed to use the characteristics of the JIT model, that is, to have only the necessary equipment when necessary. To manage the company, plans should be designed targeting 8 the market, developing an effective strategy, having relevant and timely information, and being able to correctly use the Japanese managers pricing formula in the companys operations. In the conditions of current market relations, it is not enough to make traditional decisions in the management of the enterprise, in order to be flexible and achieve success, it is necessary to apply different models of product costing. Every company should apply Corporate Governance Standards in its work, create an effective system of corporate governance, and make correct and effective decisions.
Strategies and innovation of successful personnel management and HR policy, understanding modern approaches to HR policy
Authors:   Azerbaijan University of Architecture and Construction, Abasova A.А , Karimly O.F ,   Azerbaijan University of Architecture and Construction, Abbasova T.E ,   Azerbaijan University of Architecture and Construction
Published: August 2024

The article offers an in depth look at recent changes in HR and HR policies. It also examines current trends such as flexible working practices and technological changes, as well as the innovation needed to address the challenges facing todays labor market. This study discusses contemporary approaches to human resource management and personnel policy, focusing on recent developments in these areas. It is possible to come to a deep understanding of modern approaches to effective adaptive personnel management in the dynamic world of business.
The impact of HR practices on employee motivation and loyalty
Authors:   Academy of Public Administration under the   President of the Republic of Azerbaijan, Alizadeh L.M
Published: August 2024

Human resource management practices have a significant impact on employee motivation and loyalty. When a company implements effective management practices, such as setting clear goals, providing opportunities for development and growth, and recognizing and rewarding achievements, employees feel more motivated and valued by the organization. In addition, human resource management practices that are based on the principles of fairness and equity help build employee loyalty. When employees see that their work and contributions to the company are valued and rewarded fairly, they tend to remain loyal to the organization and show a high degree of loyalty. Overall, effective HR practices contribute to increased employee
Recruıtment, selectıon process and modern applıcatıon methods ın ındustrıal ınstıtutıons
Authors:   Azerbaijan State Oil and Industry University, Uzarayeva M.D , Jabiyeva L.T ,   Azerbaijan State Oil and Industry University
Published: August 2024

It is the scientific study of the selection of workers in industrial enterprises, involvement in onboarding training, placement, career development of workers and other issues. In general, the companys labor resources are one of the important factors. For this reason, the process of correctly selecting employees according to the available vacancy or demand is one of the main tasks of HR managers. The recruitment process is based on a sequential stage created by the HR manager. To prevent this, it is considered appropriate to use information resources and existing technology effectively. It consists of studying the hiring process in industrial enterprises in a systematic and complex way. In general, the human resources management and selection process in enterprises and organizations is recognized as one of the subsystems of management activities. The main reason for this is that it has a great impact on the development of the enterprises activity, the improvement of quality, the production volume of the product, the increase of labor productivity, and the indicator of economic efficiency. It consists in applying the guidelines and results obtained here in the recruitment process of industrial enterprises. The selection process carried out correctly in enterprises and organizations leads to their continuous activity and development. The improvement of recruitment processes of HR managers consists in the formation of the time when they will enter into conceptual innovations in this field. The application of the results of the research in the recruitment activity of industrial enterprises will serve for further improvement, development and stimulation. The advantages of HR managers in determining the stages of recruitment processes are to help the formation of a successful personnel policy of industrial enterprises, to support the corporate concept in this field, to propose and promote new technologies for the improvement of staff selection. The existence of innovations in this field is the basis of motivating the selection of labor resources. The presence of wide possibilities of selection methods in management leads to the development of the enterprise's activity and increase in activity. Renewal and development of the selection process makes it possible to strengthen competitiveness. For this reason, our research can be considered admirable in terms of the application of innovations in the selection process.
Analysis of the current state of foreign trade relations of Azerbaijan
Authors:   Baku State University, Talibova N.E
Published: August 2024

he purpose of the research is to analyze the current state of foreign trade relations of Azerbaijan. For this purpose, foreign trade relations were studied and summarized. The issues of the effectiveness of foreign trade relations are considered. The priorities for the development of export oriented directions in foreign trade relations of Azerbaijan are given. Recommendations and proposals were given to expand foreign trade relations. Research methods the article used as a research method analysis, synthesis and statistical methods. In addition, references have been made to the scientific works of various scientists in this field. The results of the research, we believe that the proposals presented in the article can be used in measures to expand the countrys foreign trade relations.
Epistemic Trust in the Age of Misinformation
Authors: Kotsonis Alkis ,   Philosophy Documentation Center
Published: August 2024

I characterize epistemic trust as an intellectual virtue of a responsibilist kind. I argue that an agent H places epistemic trust in agent S that p if and only if: (1) H takes S to communicate that p; (2) H believes that p; (3) H depends upon S’s (perceived) communication for H’s belief that p; (4) H sees S as epistemically authoritative with respect to p; and (5) H is confident that S will not purposefully lie about p. The virtuous epistemic truster does all the above while also being skilled at judging when it is epistemically appropriate to trust, motivated to trust out of a desire for epistemic goods, and competent at the characteristic activity of epistemic trust. Having classified epistemic trust as a virtue, I highlight its tremendous epistemic value in the age of misinformation. Today, although we have access to an ocean of information at the click of a button, we can fall victim to fake news, rumors, and echo chambers. Thus, it is critical that we are able to discern who to trust, when to trust them, and about which epistemic goods.
Pengaruh Suku Bunga Deposito terhadap Jumlah Deposito Pada PT Bank Negara Indonesia (Persero) Tbk Periode 2015-2022
Authors: Setiani Tia , Hurin Yonandini Rizma
Published: August 2024

Penelitian ini dilakukan untuk mengetahui bagaimana tingkat suku bunga deposito pada PT. Bank Negara Indonesia (Persero) Tbk periode 2015-2022, bagaimana jumlah dana deposito pada PT. Bank Negara Indonesia (Persero) Tbk, dan bagaimana pengaruh tingkat suku bunga deposito terhadap jumlah dana deposito pada PT. Bank Negara Indonesia (Persero) Tbk. periode 2015-2022. Metode yang digunakan dalam penelitian ini adalah kuantitatif yang bersifat asosiatif. Data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan yaitu uji korelasi, uji regresi linier sederhana, uji koefisien determinasi, dan uji t. Berdasarkan hasil analisis data pengaruh tingkat suku bunga deposito terhadap jumlah dana deposito pada PT. Bank Negara Indonesia (Persero) Periode 2015-2022 diperoleh nilai –thitung < -ttabel yaitu -3.914 < -2.042, sedangkan untuk tingkat signifikansinya adalah 0,001<0,05 yang berarti terdapat pengaruh yang signifikan antara Tingkat Suku Bunga Deposito terhadap Jumlah Dana Deposito.
Pengaruh Biaya Produksi terhadap Laba Bersih pada Perusahaan Manufaktur Sub Sektor Alas Kaki yang Terdaftar di BEI Periode 2019-2023
Authors: Casmadi Yohanes , Salisa Setiawan Azka
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba bersih dengan menggunakan sampel laporan keuangan laba rugi dan catatan atas laporan keuangan perusahaan manufaktur subsektor alas kaki yang terdaftar di BEI periode 2019-2023, juga menggunakan metode kuantitatif dan sumber data sekunder, serta hipotesis uji dua pihak, juga menggunakan teknik analisis korelasi produk momen, analisis regresi linier sederhana, analisis koefisien determenasi, dan uji t. Dalam uji koefisien determinasi, biaya produksi berpengaruh sebesar 6,1% terhadap laba bersih sisanya 93,9% dipengaruhi oleh variabel lain yang tidak diteliti oleh penulis. Uji t yang dihasilkan thitung -1.446 < ttabel 2,036 dengan signifikasi 0,158 (0,158 > 0,05) artinya tidak adanya pengaruh yang signifikan antara biaya produksi terhadap laba bersih pada perusahaan manufaktur sub sektor alas kaki yang terdaftar di BEI periode 2019-2023.
Pengaruh Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Kabupaten Cianjur Periode 2020-2022
Authors: Suwarsa Toto , Khairunnisa Nursifa Suci
Published: August 2024

Pajak Kendaraan Bermotor yaitu merupakan pajak atas kepemilikan dan/atau penguasaan kendaraan bermotor. Pendapatan Asli Daerah adalah penerimaan yang diperoleh dari sektor pajak daerah, retribusi daerah hasil perusahaan milik daerah, hasil pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain pendapatan asli daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerimaan Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Kabupaten Cianjur periode 2020-2022. Dalam penelitian ini peneliti menggunakan metode penelitian yaitu metode kuantitatif dengan menggunakan perumusan masalah asosiatif. Teknik analisis yang dipakai adalah analisis koefisien korelasi, analisis regresi sederhana, analisis koefisien determinasi, dan uji t. Berdasarkan hasil analisis data pengaruh penerimaan Pajak Kendaraam Bermotor terhadap pendapatan asli daerah telah diperoleh nilai t hitung > t tabel yaitu sebesar 16,256 > 2,032 sedangkan untuk tingkat signifikansi nya adalah 0,000 < 0,05. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh yang signifikan antara Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah di kabupaten Cianjur periode 2020-2022.