bluuebunny/crossref_metadata_2025 huggingface dataset:
Hedging and financial sustainability of commercial banks in kenya
Authors: Harwood Kajirwa Isabwa
Published: February 2023

Hedging is a precursor for realization of financial sustainability. This is because the nucleus of commercial banks is intertwined with risks that should be off-set. This study sought to determine the effect of hedging on financial sustainability of commercial banks in Kenya.The study adopted a positivism research philosophy and an expost facto research design. Target population was 43 commercial banks. The study adopted panel data and the pooled, fixed effects or random effects models were adopted in the study. The study sought to find-out which model was the most appropriate to explain the effect of hedging on financial sustainability. Findings revealed that the fixed-effect model was the most appropriate model that was adopted to explain the effect of hedging onfinancial sustainability. The findings were as follows; options ( β = .0118, p < 0.05), forwards (β = .6116, p < 0.05), swaps (β = .0114, p < 0.05) and futures (β = .5555, p < 0.05). The study concluded that hedging has a significant effect on financial sustainability of commercial banks. Financial derivatives such as options, forwards, swaps and futures helps commercial banks to hedge against risk. Hedging is the most optimal approach for off-setting risk so as to achieve financial sustainability. The fixed-effect model is the most appropriate model to explain the effect of hedging on financial sustainability. The study recommended that all financial institutions should practice hedging so as to off-set risk and be able to realize financial sustainability. Options, forwards, swaps and futures are the financial derivatives that should be adopted by commercial banks to hedge against risk.
Management disruptions and business growth of public and private sector enterprise in delta state, nigeria
Authors: Ogor Tessy Morka  , Ifeanyi Harold Aliku
Published: February 2023

The main objective of the study was to compare management disruptions and business growth in both public and private sector enterprises. It involved four public sectors and four private sector enterprises, which comprised 221 respondents from staff and management of the enterprises as the sample size for the study. A stratified sampling technique was adopted for the study. Validated structured questionnaires were used for data collection. The statistical techniques adopted for processing the data and testing the hypotheses for this study were comparing mean using independent samples t-test via the use of statistical package for social science (SPSS) software version 21. Descriptive statistics and frequency analysis was used to explain the tables of the various variables. The mean response was tested using a student t-test. The findings of the study revealed that personal values which is the first variable revealed that there is no significant difference in ethical leadership and business growth between the Public and Private enterprises (Sig = .728, P>0.05). Similarly, Social values which is the second variable showed that there is no significant difference in management disruptions and business growth between the Public and Privateenterprises (Sig =.238, P>0.05). Moral values which is the third variable showed that there is also no significant difference in management disruptions and business growth between the Public and Private enterprises (Sig =.007,P>0.05). The study concluded that the leadership of the public and private enterprise should have the ethical values, interpersonal qualities and capabilities to carry out the different tasks as needed by the organizations. Hence, the study recommended that the efforts in promoting management disruptions practices in public and private enterprises must start and be perceptible at the top of the organization.
Students perception regarding online learning during the covid-19 pandemic
Authors: R Karthick , D Velmurugan , Sindhu Ravichandran  , S Rashmi
Published: February 2023

With the abrupt change across the globe spurred on by the novel coronavirus, online learning has emerged as a potential alternative for the worldwide education sector. Prior to COVID-19, amidst the surge in popularity of online learning with the advent of the internet and technological advances, students preferred conventional face-to-face learning over online learning. The objective of this research was to see how students perceived online learning during the COVID-19 epidemic. Out of the 105 responses obtained through an online survey, we were able to establish a significant association between demographical characteristics with the factors of student perception with the use of Chi-Square analysis. We used Correlation and Regression analysis to see how the independent factors of Online experience, interaction, learning design, tools and technology, social presence, and attitude related to the dependent variable of Student Perception. The findings revealed that interaction was highly correlated with students' perceptions and that it was also the most essential element among the others.
Adoption of new accounting information in nigeria: is accounting information more relevant?
Authors: Mohammed Yusuf Alkali  , Umaru Hussaini  , Almustapha Aliyu  , Sani Abdulrahman Bala
Published: February 2023

This paper discussed whether there is an incremental value relevance of accounting information among Nigerian financial institutions. The study is motivated by the Report on the Observance of Standard Code (ROSC) of 2014 and 2011, which report that Nigerian accounting reporting has been marred with non-compliance, non-update, and non-disclosures of accounting information.These have contributed to the sudden fall of the Nigerian stock market from 2008 to 2009 and Nigerian financial institutions that made investors lose confidence in the Nigerian capital markets. This situation provided an opportunity to study the value relevance of accounting information among Nigerian financial institutions. The study uses 52 listed financial institutions in Nigeria. The stock return model used in value relevance studies is employed for data analysis. Data is collected from Bank Scope and Thompson Reuters Data Stream. The study findings provide more value relevance of accounting information under IFRS. Furthermore, assets and liabilities provide positive and negative significant relationships with stock returns, respectively. Lastly, the study provides evidence of the value relevance of accounting information after adopting IFRS.
Analisis Potensi Sampah Organik Pasar Sentral Kota Gorontalo sebagai Bahan Baku Energi Biogas
Authors: HARUN ERVAN HASAN , ILHAM JUMIATI
Published: February 2023

ABSTRAKPasar tradisional masih menjadi salah satu faktor penggerak ekonomi masyarakat di tengah-tengah maraknya sistem jual-beli online, tumbuhnya pasar modern, dan juga gerai waralaba. Penelitian ini dilakukan dalam rangka solusi penanganan masalah sampah organik yang dihasilkan dari transaksi jual-beli di pasar tradisional. Pendekatan yang dilakukan adalah memanfaatkan sampah organik sebagai sumber energi alternatif melalui proses fermentasi untuk menghasilkan gas metan. Metodologi gabungan (mix methode) digunakan dalam penelitian ini yakni pendekatan kuantitatif melalui pengukuran langsung di lapangan berdasarkan SNI Persampahan 19-3964-1994 dan pendekatan kualitatif digunakan untuk menganalisis kelayakan potensi sampah organik berdasarkan data kuantitatif. Hasil Penelitian didapatkan bahwa persentase timbulan sampah organik Pasar Sentral Kota Gorontalo adalah 74,23% sampah sayuran, 17,12% sampah buah dan 8,65% sampah ikan/daging yang dapat menghasilkan Biogas sebesar 838,60 m3 per bulan yang setara dengan energi listrik sebesar 5.115,84 kwh per bulan.Kata kunci: biogas, energi terbarukan, potensi, sampah pasar ABSTRACTTraditional markets are still one of the factors driving the community's economy in the midst of the rise of online buying and selling systems, the growth of modern markets, and franchise outlets. This research was conducted in order to solve the problem of handling organic waste generated from buying and selling transactions in traditional markets. The approach taken is to utilize organic waste as an alternative energy source through a fermentation process to produce methane gas. The combined methodology (mix method) used in this research is a quantitative approach through direct measurements in the field based on SNI for Solid Waste 19-3964-1994 and a qualitative approach is used to analyze the feasibility of potential organic waste based on quantitative data. The results showed that the percentage of organic waste generated at the Central Market of Gorontalo City is 74.23% vegetable waste, 17.12% fruit waste and 8.65% fish/meat waste which can produce 838.60 m3 of biogas per month which is equivalent to energy. electricity of 5,115.84 kwh per month. Keywords: biogas, market trash, potency, renewable energy
Pembangkit Listrik Tenaga Angin untuk Aplikasi Mikropower menggunakan Mikroturbin Generator
Authors: HARYANTI MUNNIK , YULIANTI BEKTI , NINGRUM NURWIJAYANTI KUSUMA
Published: February 2023

ABSTRAKPotensi energi di Indonesia sangat besar dan berlimpah. Terletak di antara dua Samudra dan benua merupakan keuntungan sendiri. Disamping letak startegis, garis katulistiwa membuat iklim menjadi tropis. Salah satu potensi tersebut adalah energi angin, yang selalu ada dan merupakan energi bersih. Ketersediaannya yang melimpah membuat energi ini dapat dimanfaatkan untuk menghasilkan listrik. Penelitian ini berkonsentrasi membuat pembangkit listrik tenaga angin dengan menggunakan kincir angin untuk memutar generator DC, dengan konfigurasi lima buah blade dengan Panjang 75 cm, menggunakan fan belt sehingga putaran generator dapat semakin cepat. Hasil pengujian pertama didapatkan, dengan ketinggian 1,46 m didapatkan tegangan 12,1 V daya 60,5 W kecepatan angin untuk memutar kincir adalah 4 m/s. Hasil percobaan kedua didapatkan daya 133 W, pada kelajuan angin 8 m/s dan ketinggian 4 m.Kata kunci: potensi angin, mikro generator, turbin angin ABSTRACTEnergy potential in Indonesia is very large and abundant. Located between two oceans and a continent is an advantage in itself. Besides the strategic location, the equator makes the climate tropical. One such potential is wind energy, which is always present and is clean energy. Its abundant availability makes this energy usable to generate electricity. This research concentrates on making wind power plants by using a windmill to rotate a DC generator, with a configuration of 5 blades with a length of 75 cm, using a fan belt so that the generator spins faster. The results of the first test were obtained, with a height of 1.46 m, a voltage of 12.1 V, a power of 60.5 W, the wind speed to turn the wheel was 4 m/s. The results of the second experiment obtained a power of 133 W, at a wind speed of 8 m/s and a height of 4 m.Keywords: wind energy, micro generator, wind turbine
Analisis Implementasi Link Aggregation dengan PIECES Framework pada Jaringan Transmisi Seluler
Authors: HERMAWAN IRFAN , CHANDRA REZA
Published: February 2023

ABSTRAKPerkembangan layanan data seluler mulai teknologi 2G Enhanced GPRS (EGPRS) berkecepatan 473,6 kbps terus meningkat sampai teknologi 5G enhanced Mobile Broadband (eMBB) berkecepatan 10 Gbps berdampak pada penggunaan aplikasi eCommerce, media sosial, platform video dan meeting online juga semakin tinggi. Lokasi perangkat 2G sampai 5G berada dalam satu lokasi yang sama berdampak pada penggunaan perangkat dan jalur transmisi yang sama pula, sehingga utilisasi transmisi cepat mengalami congestion. Untuk mengatasi congestion digunakan metode Link Aggregation (LAG) untuk menambah kapasitas antara koneksi Indoor Unit (IDU) dengan router. Untuk mengevaluasi efektivitas implementasi LAG digunakan kerangka kerja Performance Information Economics Control Efficiency Service (PIECES). Dari evaluasi kerangka kerja PIECES dapat disimpulkan dengan implementasi LAG kapasitas link bertambah dari 1x1 Gbps menjadi 2x1 Gbps, congestion turun dari 68,07% menjadi 34,60%, performance meningkat 50% dan throughput meningkat 10,63 Mbps.Kata kunci: Transmisi seluler, congestion, kapasitas, LAG, PIECES ABSTRACTThe development of cellular data services is always growing from 2G Enhanced GPRS (EGPRS) with speed 473.6 kbps continues to 5G enhanced Mobile Broadband (eMBB) with speed up to 10 Gbps has an impact on the use of eCommerce, social media, video platforms and online meeting applications is also increasing. The location of 2G to 5G devices in the same location has an impact on the use of the same devices and transmission lines, so the utilization of transmission also getting congestion. To overcome congestion the Link Aggregation (LAG) method is used to add the capacity between Indoor Unit (IDU) and router connection. To evaluate the effectiveness of LAG implementation, the Performance Information Economics Control Efficiency Service (PIECES) framework is used. From the evaluation of PIECES framework, it can be concluded that implementation LAG make link capacity increased from 1x1 Gbps to 2x1 Gbps, congestion decreased from 68.07% to 34.60%, performance increased 50% and throughput increased 10.63 Mbps.Keywords: Cellular transmission, congestion, capacity, LAG, PIECES
Pemodelan Active Front End Converter (AFE) Tiga-Fasa Tiga-Kaki menggunakan Kendali Model Predictive Control (MPC)
Authors: SATIVA ORYZA , ANDANG ASEP , CHOBIR ABDUL
Published: February 2023

ABSTRAKPenelitian ini membahas Active Front End Converter (AFE) tiga-fasa tiga-kaki menggunakan kendali Model Predictive Control (MPC) pada pensakelaran converter yang dapat mengurangi nilai harmonisa dan memperbaiki faktor daya pada jaringan. Kendali MPC digunakan untuk melakukan prediksi tegangan dan arus AFE dengan cara memasukkan vektor tegangan yang dihasilkan oleh sakelar konverter ke dalam model state-space diskrit dan dievaluasi menggunakan cost function. Simulasi model dilakukan pada beberapa kondisi, yaitu simulasi beban resistif, beban induktif, beban kapasitif, beban nonlinear, dan variable frequency drive (VFD) dengan motor induksi. Simulasi beban resistif, THDv dan THDi secara berurutan nilai rata-ratanya sebesar 0.02% dan 0.45%, beban induktif, 0.01% dan 1.92%, beban kapasitif, 0.01% dan 1.92%, beban nonlinear, 0.03% dan 1.23%, dan beban VFD dengan motor induksi sebesar 0.04% dan 1.18%. Faktor daya pada simulasi beban bervariasi menghasilkan unity. Dari hasil simulasi didapatkan kesimpulan kendali MPC pada AFE mampu meningkatkan kualitas daya listrik.Kata kunci: Harmonisa, Faktor Daya, AFE, MPC, Model Vektor Ruang ABSTRACTThis study discusses a three-phase three-leg Active Front End Converter (AFE) using Model Predictive Control (MPC) which controls converter switching to reduce harmonic values and improve the power factor on the network. MPC is used to predict the AFE voltage and current by entering the voltage vector generated by the converter switch into a discrete state-space model and evaluated using a cost function. The simulations of the model have been done under several conditions, resistive loads, inductive loads, capacitive loads, nonlinear loads, and variable frequency drive (VFD) with an induction motor. Resistive load simulations, THDv and THDi respectively, the average values are 0.02% and 0.45%, inductive load, 0.01% and 1.92%, capacitive load, 0.01% and 1.92%, nonlinear load, 0.03% and 1.23%, and load VFD with induction motor is 0.04% and 1.18%. The power factor in the varying load simulation results is unity. From the simulation results, it can be concluded that MPC control on AFE can improve electrical power quality. Keywords: Harmonics, Power Factor, AFE, MPC, Space Vector Model
IMPLEMENTASI SAKTI (SISTEM ADMINISTRASI KESEHATAN TERINTEGRASI) PADA UPT PUSKESMAS AIR GEGAS
Authors: Nurhayati Nurhayati , Akhiat Akhiat , Ginanjar Sammy Lazuardi , Sylfania Dwi Yuny , Juniawan Fransiskus Panca
Published: February 2023

Pesatnya kemajuan teknologi informasi berdampak pada seluruh aspek kehidupan, salah satunya pada bidang Kesehatan. Dengan adanya teknologi informasi dapat dikembangkan sistem informasi untuk memudahkan dalam tata Kelola di puskesmas. Kondisi saat ini di UPT Puskesmas Air Gegas dimana dalam kegiatan keseharian masih menggunakan cara manual yakni dengan melakukan pencatatan pada media buku tulis. Penggunaan cara ini menimbulkan banyak kerugian, dan dapat diatasi dengan adanya system informasi. Penelitian ini mengusulkan pengembangan system informasi administrasi Kesehatan terintegrasi (SAKTI) yang dibangun dengan menggunakan model penelitian prototype yang terdiri dari lima tahapan, yakni Communication, Quick Plan, Modeling Quick Design, Construction of Prototype, dan Deployment, Delivery, and Feedback. Hasil dari penelitian berupa system SAKTI yang selanjutnya diuji kinerja fungsionalnya dengan menggunakan metode pengujian Blackbox. Hasil dari pengujian diketahui bahwa seluruh fungsi dari system SAKTI dapat berjalan dengan baik sesuai dengan kebutuhan.
Analisis dan Pemodelan Antrean Siswa Dengan Promodel Pada SMKN 3 Garut
Authors: Fariz Salman , Setiawan Ridwan , Roji Fikri Fahru
Published: February 2023

Unit Layanan SMKN 3 Garut digunakan sebagai fasilitas dalam menyusun laporan Praktek Kerja Industri siswa. Penyusunan Laporan Praktek Kerja Industri (Prakerin) merupakan salah satu kegiatan yang harus dilakukan oleh siswa Sekolah Menengah Kejuruan setelah melaksanakan Kegiatan Prakerin. Banyaknya siswa yang menyusun Laporan Prakerin serta adanya keterbatasan Unit Layanan yang tersedia mengakibatkan terjadinya penumpukan antrean siswa yang ingin menyusun Laporan Prakerin. Tujuan dari penelitian ini adalah mensimulasikan model proses antreannya dengan menggunakan 3 Skenario untuk mendapatkan rekomendasi model yang dapat menyelesaikan antrean siswa. Metodologi dalam penelitian ini menggunakan Metode Simulasi dengan disiplin antrean menggunakan metode First In First Out dan model sistem antreannya adalah Multiple Channel Single Phase dengan ProModel sebagai tools pemodelan. Penelitian ini tidak membahas mengenai spesifikasi komputer dan harga komputer yang digunakan dan direkomendasikan. Hasil dari penelitian ini berupa rekomendasi model simulasi usulan yang dapat memperbaiki sistem saat ini dengan jumlah 100 kelompok siswa yaitu Skenario 3 (Simulasi 2) dengan 14 Unit Layanan, serta rekomendasi model simulasi usulan untuk masa datang yaitu setiap 10 penambahan kelompok siswa dilakukan penambahan 2 Unit Layanan
METHODS OF ORGANIZING AND CONDUCTING LABORATORY WORK IN TEACHING PHARMACEUTICAL CHEMISTRY FOR STUDENTS MAJORING IN «PHARMACY, INDUSTRIAL PHARMACY»
Authors: Rizak Galina
Published: February 2023

Therelevanceofthescientifictopicisbasedonfindingandsolvingtheproblemsofselectingandimproving themethodologyoforganizationandconductinglaboratoryworkintheteachingofpharmaceuticalchemistryfor students of the «Pharmacy, industrial pharmacy» specialty. The purpose of the article is to study the peculiaritiesoftheprocessofteachingthediscipline«PharmaceuticalChemistry»forstudentsofthe«Pharmacy,industrial pharmacy»specialty.Themethodologicalapproachoftheresearchisbasedonthemethodsofanalysis,synthesis, comparison,andgeneralization.Intheprocessofconductinga surveyoffull-timestudents,problemsduringthe study of pharmaceutical chemistry were identified and ways to improve the methodology of teaching laboratory work were outlined. A methodological toolkit was developed to improve the level of teaching pharmaceutical chemistry forpharmacy students, namely: the use of multimedia interactive lectures; development of electronic courses; method ofrole-playing games; preparation and defence of term papers; application of lectures or laboratory-practical classes with consideration of various professional situations, with proposed false formulas, definitions, possible mechanismsofreactions.Intheprocessofconductingtheformativestageoftheexperiment,theuseofa virtualeducational environment and multimedia lectures took place. Prospective directions for improving the methodology of organizingand conducting laboratory work in teaching pharmaceutical chemistry for students majoring in «Pharmacy, industrial pharmacy» have been formed. The practical value of the work lies in the improvement of organizational methods and conducting laboratory work on a specific topic
REGULATORY AND LEGAL BASIS OF THE DIGITALIZATION OF THE PROFESSIONAL TRAINING OF TEACHERS IN HUNGARY
Authors: Stoika Olesia
Published: February 2023

The article examines the regulatory and legal basis of digitalization of professional training of teachers in Hungary. This study analyzes the legal framework for digitalization of teacher training in Hungary and the steps taken in the direction of digital transformation. Based on the analysis of regulatory documents and reports of the Hungarian government and the European Union, the works of Hungarian and domestic scientists, which directly highlight the topic of professional training of teachers, the digitalization of education, the necessary trends for further research into the digitalization of higher education in Hungary have been identified. To solve the tasks and achieve the goal of the research, a set of general scientific methods is used: theoretical: analysis and synthesis in order to determine the main directions of research into the problem of digitalization of professional training of teachers in Hungary; Empirical: study of the regulatory and legal framework regarding digitalization of professional training of teachers in Hungary; translation of authentic literature; description of factual information for the purpose of analytical interpretation and study of specific facts and phenomena; statistical processing of research results: for quantitative and qualitative data acquisition.As evidenced by the results of current studies of regulatory and legal documents, an urgent task for scientific research and educational policy in many European countries is to ensure the optimal use of the full potential of digital technologies for learning, while effective learning in the digital age becomes possible thanks to a systemic approach and holistic changes. Many European countries, including Hungary, are actively conducting research in the direction of full integration of digital technologies in education and vocational training.
МЕТОДИЧНІ ОСНОВИ ФОРМУВАННЯ ПРІОРИТЕТІВ РОЗВИТКУ КОКСОХІМІЧНОЇ ГАЛУЗІ УКРАЇНИ З ЗАСТОСУВАННЯМ КОГНІТИВНИХ ТЕХНОЛОГІЙ
Authors: Попова Ольга , Попов Євген
Published: February 2023

У статті встановлено, що маючи стратегічне значення для економіки,  вітчизняна коксохімічна галузь працює у складних умовах та стикається зі значними проблемами, що позначається на скороченні виробництва. Відзначено, що ефективна діяльність галузі уможливлюється лише за умов системного бачення її розвитку, що передбачає формування відповідних пріоритетів, які враховують сучасні виклики, а також слабку контрольованість, невизначеність та мінливість зовнішнього середовища. Доведено ефективність когнітивного моделювання і пов’язаного з ним сценарного, що обумовлено можливістю спрямовувати діяльність складних об’єктів в слабоструктурованих проблемних ситуаціях, які виникають в процесі функціонування підприємств галузі. Запропоновано методичний підхід до обґрунтування пріоритетів розвитку вітчизняної коксохімічної промисловості на основі використання когнітивних технологій.
ОСОБЛИВОСТІ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА В УМОВАХ ВОЄННОГО СТАНУ
Authors: Бегун Світлана
Published: February 2023

У статті розглянуто основні підходи щодо визначення поняття фінансовий стан. Досліджено традиційні методи аналізу фінансового стану як важливої складової у процесі управління підприємством, їхні переваги та недоліки. Узагальнено основні критерії, які застосовуються для характеристики фінансового стану. Розглянуто показники майнового стану, фінансової стійкості, ліквідності, ділової активності, рентабельності, які використовуються для оцінки фінансового стану підприємств, що стикаються з новими викликами сьогодення. У статті відображено особливості трактування та відповідності нормативам показників фінансової стійкості, фінансових результатів, рентабельності в умовам воєнного стану.
ОРГАНІЗАЦІЯ УПРАВЛІНСЬКОГО ОБЛІКУ ВИТРАТ НА ВИРОЩУВАННЯ ПРОДУКЦІЇ РОСЛИННИЦТВА : АСПЕКТ ПРОФЕСІЙНОГО СУДЖЕННЯ
Authors: Садовська Ірина , Нагірська Катерина
Published: February 2023

Анотація.  Сучасні реалії ведення агробізнесу потребують перегляду методики і організації обліку витрат на вирощування продукції рослинництва. Традиційні методики організації обліку, які були адаптовані до сталої системи оподаткування і єдиних підходів до набору статей витрат, рекомендованих методичними рекомендаціями для сільськогосподарської галузі, сьогодні можна розглядати як ґенезу. Особливі корективи в організацію обліку витрат вносяться умовами воєнного стану. Це стосується економічних суб’єктів агробізнесу, які знаходяться на тимчасово окупованих територіях, на звільнених від окупації територіях, на таких, що знаходяться поблизу бойових дій, і таких, які знаходяться на вільних і деокупованих територіях нашої країни. Особливі умови воєнного стану спричинили потребу у перерозподілі витрат щодо енергоносіїв, людських ресурсів, технічного забезпечення технологічних процесів, процесів страхування посівів, формування трансфертних цін та відображення в обліку інших специфічних витрат і втрат. Запропоновані в статті методи організації обліку стосуються уточнення положень облікової політики щодо переліку статей витрат, щодо розподілу загальновиробничих витрат, щодо закриття рахунків допоміжних виробництв і визначення повної собівартості продукції рослинництва для цілей управлінського обліку. Результати дослідження є актуальними для агробізнесу з огляду впливу організації обліку витрат продукції рослинництва на формування показників поточної діяльності, і показників, як результату від процесу реалізації даної продукції. Від обраної методики організації обліку витрат будуть залежати показники, які є базовими в процесі прийняття управлінських рішень.

Значний вплив на вибір методики обліку витрат здійснюється в аспекті професійного судження бухгалтера. Власний підхід щодо етапів розвитку методології обліку витрат базується саме на професійному судженні як пріоритетному в підготовці і обґрунтуванні інформаційного джерела для прийняття управлінських рішень.  Від обліку витрат як бази розрахунку собівартості продукції до управління витратами з урахуванням парадигми сталого розвитку та інституційної економіки. Всі етапи посилювали роль професійного судження в підготовці облікової інформації та формуванні облікової політики. В публікації також розглядаються питання розвитку теорії професійного судження в контексті міждисциплінарного зв’язку, зокрема, економіки, менеджменту, психології.

Глобальні принципи управлінського обліку розроблені з метою уніфікації інтегрального мислення для посилення системи управління ефективністю. На наш погляд, стандартизація та уніфікація не є пріоритетними для методології управлінського обліку. Глобальні принципи можуть слугувати певними рекомендаціями для компаній, які прагнуть до розвитку. Це буде актуально для наших вітчизняних підприємств і організацій, які вже працюють над розробкою стратегій розбудови країни у після воєнний період.
АКТУАЛЬНІ ПРОБЛЕМИ ФОРМУВАННЯ ТА ВИКОНАННЯ МІСЦЕВИХ БЮДЖЕТІВ В УМОВАХ ВОЄННОГО СТАНУ
Authors: Проць Наталія , Демчук Наталія
Published: February 2023

У статті розглядаються особливості формування та виконання місцевих бюджетів в умовах воєнного стану. Досліджено трактування поняття «місцеві бюджети» вітчизняними вченими. Розглянуто нормативно˗правові документи, які регулюють бюджетний процес під час воєнного стану. Досліджено зміни у податковому законодавстві внаслідок війни. Проаналізовано доходи та видатки місцевих бюджетів протягом 9˗ти місяців 2022 р. Відображено частку місцевих бюджетів у доходах зведеного бюджету за період 2017 р. ˗ 9 місяців 2022 рр. та виявлено її зростання. Проаналізовано структуру доходів місцевих бюджетів протягом 9˗ти місяців 2022 р. в результаті чого з’ясовано, що левову частку займає податок на доходи фізичних осіб. Враховуючи рекомендації проєкту Державного бюджету на 2023 р. щодо збільшення ресурсної бази місцевих бюджетів, запропоновано заходи щодо покращення формування та виконання місцевих бюджетів, а саме створити в бюджетах фонди відновлення  та  збільшити  резервний  фонд  на відбудову територій, які постраждали в ході війни, забезпечити  нові робочі  місця для  потенційних  платників податків; забезпечити працевлаштування внутрішньо-переміщених осіб та ін.
КРИЗА ЯК ФОРМА ПРОЯВУ ФІНАНСОВОЇ НЕСТАБІЛЬНОСТІ: СУТНІСТЬ ТА НАСЛІДКИ ДЛЯ МІСЦЕВОГО ЕКОНОМІЧНОГО РОЗВИТКУ
Authors: Возняк Галина , Коваль Василь
Published: February 2023

В статті проведено ретроспективний аналіз досліджень кризових явищ, розкрито сутність кризи та споріднених понять таких як, «економічна та фінансова криза», аргументовано їх взаємозв’язок та взаємообумовленість. Виокремлено причини криз. Наголошено на проблемних аспектах кризи, обумовленої пандемією та війною. Детерміновано наслідки кризи для місцевого економічного розвитку. Показано, що динамічні зміни в усіх сферах життєдіяльності територіальних громад  потребують миттєвих відповідних стратегічних і тактичних рішень. Наголошено на тому, що  кризова ситуація, що склалася в Україні та громадах є надважкою, непередбачуваною та важко керованою, своєчасним є розроблення підходів, заходів, інструментів до удосконалення напрямів формування та реалізації фінансової політики та напрацювання антикризових інструментів місцевого економічного розвитку. Послаблення фінансової нестабільності неможливо досягти лише заходами чи інструментами бюджетної/монетарної чи фіскальної політики, потрібна їх координація та узгодженість.
PENGARUH EARNING GROWTH, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PRICE EARNING RATIO
Authors: Hadi Abdul , Dianova Agustina , Maulidyah Alfiya Nur
Published: February 2023

The study aims to provide empirical data on the impact of profit growth (EG), debt toequity ratio (DER) and net income (NPM) on profitability ratios (PER) in lodging, restaurant and travel registered business entities (IDX) in 2018. The research method uses multiple regression analysis with data collection techniques through documentation. The results of the study explain that there is an effect of the debt to equity ratio and net income on the price/earnings ratio, but the development of earnings does not affect the price/earnings ratio. The impact of this research is that investors are advised to look at several other indicators besides profit (EG), debt to equity ratio (DER) and net income (NPM) to profitability ratio (PER) in representing the price earning ratio.
PENGARUH LUAS LAHAN DAN JUMLAH PRODUKSI TERHADAP EKSPOR KARET ALAM DI INDONESIA
Authors: Ibnu Muhammad Nazfa , Anwar Khairil , Sari Cut Putri Melita , Usman Umaruddin
Published: February 2023

This study examined the effect of price, exchange rate, and production on Indonesian seaweed exports to Europe. The reason is that in 2016 the price of seaweed was lower than the previous year, but there was a decline in exports. The data analysis method used was panel data analysis because the data used was a combination of cross-section and time series data. The results partially indicated that the price and exchange rate positively and significantly affected Indonesian seaweed exports, while the exchange rate negatively and insignificantly affect Indonesian seaweed exports. Simultaneously, the exchange rate and seaweed production positively and significantly affected Indonesian seaweed exports.
Mobilya Atölyelerinde Gerçekleştirilen Bilimsel Çalışmalarda Karşılaşılan Sorunlar: Çalışma Ortamlarının Ergonomik Değerlendirilmesi Örneği
Authors: BEYDOGAN Cemal , HASTÜRK Ertan Yesari
Published: February 2023

Bu çalışma mobilya atölyelerinde ergonomik ortam koşullarının (hava sirkülasyonu, iklimlendirme, aydınlatma, ses ve gürültü, titreşim) belirlenmesi amacıyla yapılan bilimsel çalışmada karşılaşılan sorunlar üzerine gerçekleştirilmiştir. Ankara Siteler bölgesinde gerçekleştirilen çalışma, 23 adet küçük ve orta ölçekli işletmede (KOBİ) yürütülmüştür. Araştırma konusu, mobilya atölyelerinde bilimsel çalışmaların yapılmasından önce, gerçekleştirilmesi sırasında ve raporlarken ortaya çıkan sorunların tespitini kapsamaktadır. Mobilya atölyelerinde karşılaşılan problemlerin başında işyerinde bilimsel çalışma yapmak için işletme yöneticilerinden izin almak konusunda yaşanmıştır. Çalışma yapacak araştırmacılar, çalışmanın içeriğini ve içeriğin bilimsel çalışmalarda kullanılacağını detaylıca anlatmak zorunda kalmıştır. Elde edilen verilerin denetleyici ve cezalandırıcı kurumlarla paylaşılmayacağı işletme sahiplerine uygun bir şekilde anlatılmıştır. Gerçekleştirilen çalışma, atölyelerin çalışma zamanlarında yapılmak zorunda olduğundan gerek atölyelerin büyüklüğü açısından yerleşim zorlukları, gerekse işçilerle iç içe olmanın üretimde aksamalara neden olacağı düşünceleri sebebiyle zorlukları fazla olan bilimsel bir araştırma olmuştur. Ergonomik koşulların ortaya çıkarılması için gerçekleştirilen bir çalışma kapsamında ve bu çalışma süresince karşılaşılmış olan sorunları dile getirmek ve çözüm önerileri üretmek adına yapılan bu çalışma araştırmacılar için yol gösterici niteliktedir. Bu araştırma ile ergonomik çalışmaların hedefi olan verimliliğe katkı sağlanabilecektir. Böylelikle, sonraki araştırmalarda zaman, iş gücü ve çalışma bütçesi daha verimli kullanılabilecektir.
Mobilya İmalatında Çevresel Faktörlerin Araştırılması
Authors: ÜLKER Onur , CANOĞLU Seda , PEKER Ozan , ALTIN Mehmet Ali
Published: February 2023

Mobilya atölyeleri içindeki çevresel şartların yetersiz olması, çalışanları psikolojik ve fizyolojik yönden etkilemektedir. Mobilya imalatında yüzey kalitesi ürünün albenisi ve fiyatını belirleyen en önemli etkenlerin başında gelmektedir. İyi yüzey elde etmek için sadece kullanılan bıçakların kalitesi yeterli gelmemekte ayrıca ortam aydınlatmasının iyi olması gerekir. Araştırma esnasında Kesim, Rendeleme, Delik Açma, Kanal Açma, Üst Yüzey iş istasyonlarında aydınlık seviyesi ölçümleri yapılmıştır. Ölçüm yapılan atölyelerin içinde 4,5 ve 6 numaralı atölyelerde kanal açma iş istasyonlarının TS EN 12464 aydınlatma standardına uygun olduğu gözlemlenmiştir. Mobilya imalatında kullanılan yatar daire testere, freze, planya, şerit testere ve kalınlık makinası gibi temel makinalar çalışanların gürültü maruziyetini artırmaktadır. Proje kapsamında inceleme yapılan 6 atölyenin 3’ü Eskişehir’de 3’ü Ankara’da yer almaktadır. Bu atölyelerin 3’ü mikro ölçekli KOBİ, 3’ü orta ölçekli KOBİ’dir. Gürültü ölçümleri, TS EN ISO 9612:2009 standardı baz alınarak yapılmıştır. Araştırma esnasında Kesim, Rendeleme, Delik Açma, Kanal Açma, Üst Yüzey iş istasyonları TS EN ISO 9612 standardı kapsamında gürültü maruziyet değerleri ölçülmüştür. Gürültü maruziyetinin yasal sınırın üzerinde olan iş istasyonları, Kesim, Rendeleme, Kanal Açma, Üst Yüzey işistasyonları olduğu görülmüştür. Bu işistasyonlarının içinde daire testere ’de 88,6 dBA, şerir testerede 90,82 dBA, kalınlık makinasında 91,25 dBA, Şaküllü Frezede 91,20 dBA, Yatay Frezede 90 dBA ve Zımparada 86,50 dBA olduğu gözlemlenmiştir.
A Novel Method for miRNA-Disease Association Prediction based on Space Projection and Label Propagation (SPLPMDA)
Authors: TOPRAK Ahmet
Published: February 2023

miRNAs, a subclass of non-coding small RNAs, are about 18-22 nucleotides long. It has been revealed that miRNAs are responsible many diseases such as cancer. Therefore, great efforts have been made recently by researchers to explore possible relationships between miRNAs and diseases. Experimental studies to identify new disease-associated miRNAs are very expensive and at the same time a long process. Therefore, to determine the relationships between miRNA and disease many computational methods have been developed. In this paper, a new method for the identification of miRNA-disease associations based on space projection and label propagation (SPLPMDA) is proposed. The forecast the precision of SPLPMDA was demonstrated using 5-fold cross-validation and LOOCV techniques. Values of 0.9333 in 5-fold cross validation and 0.9441 in LOOCV were obtained. Moreover, case studies on breast neoplasms and lymphoma were performed to further confirm the predictive reliability of SPLPMDA.
Improved Classification of Handwritten Jawi Script Based on Main Part of Script Body
Authors: Razali Safrizal , Fitri Arnia  , Rusdha Muharrar  , Kahlil Muchtar  , Akhyar Bintang
Published: February 2023

Since the entry of Islam, many ancient relics in the archipelago were written using Jawi script. Due to human or natural factors, these ancient relics will be damaged or destroyed. To avoid the loss of this ancient heritage data, the data must be stored in digital documents. In order to convert digital documents into machine-readable text format, the use of Optical Character Recognition (OCR) technology is inevitable.  In this research, OCR technology is implemented on isolated Jawi scripts. Freeman Chain Code (FCC) is used to extract the isolated Jawi script features. Subsequently, the FCC feature is fed into Support Vector Machine (SVM) in order to classify the character. The decision rule classification is applied to the class of SVM classification in the Jawi script form. The results of the SVM classification into 19 classes reached 81.58%, while the results for merging into 15 classes produced better results with the accuracy 84.21%. Feature extraction of dot location is divided into the top, middle, and bottom. Feature extraction of the number of dotss is done by counting the number of dots, while feature extraction of the presence of holes is carried out by detecting the presence of holes in the characters. These features are applied to the class of results from SVM classification with decision-making rules. The percentage of success in applying the decision rules to the results of the classification of incorporation into 15 classes by SVM reached 92.86%. Further research will be conducted to determine the effect of the feature of the location of the dot and the number of dots on the shape of the main part of the character.
Pemodelan ARIMA Intervensi Untuk Meramalkan Harga Minyak Mentah Dunia
Authors: Indah Lestari  , Sumargo Bagus , Ladayya Faroh
Published: February 2023

Harga minyak mentah dunia mengalami penurunan yang sangat signifikan karena adanya suatu intervensi, yaitu pandemi COVID-19. Peramalan harga minyak mentah dunia penting dilakukan untuk memberikan informasi terkait fluktuasi harga minyak mentah karena adanya ketidakpastian harga akibat adanya intervensi. Metode untuk memodelkan dan meramalkan data deret waktu yang dipengaruhi oleh intervensi adalah metode analisis intervensi. Penelitian ini bertujuan untuk mendapatkan model intervensi terbaik dan hasil peramalan harga minyak mentah dunia menggunakan model intervensi terbaik. Tahapan analisis intervensi yaitu membagi data menjadi data sebelum intervensi dan data saat intervensi sampai data terakhir. Data sebelum intervensi digunakan untuk pemodelan ARIMA. Sisaan pada model ARIMA berdasarkan data sebelum intervensi tersebut digunakan untuk identifikasi orde intervensi. Selanjutnya adalah melakukan pendugaan parameter, uji diagnostik, dan melakukan  peramalan. Hasil penelitian menunjukkan bahwa model intervensi terbaik adalah model intervensi ARIMA(0,2,2),  yang artinya pembedaan data harga minyak mentah dunia dilakukan sebanyak 2 kali, data suatu periode dipengaruhi oleh nilai sisaan 2 periode sebelumnya, serta dipengaruhi oleh orde intervensi b=0, s=0, r=1. Hasil peramalan harga minyak mentah dunia menggunakan model intervensi terbaik menghasilkan harga minyak mentah dunia yang cenderung konstan dengan harga berkisar antara 78 sampai 86 dollar AS per barel dengan MAPE yaitu 9,29%, artinya kemampuan model dalam melakukan peramalan sangat baik.

Kata Kunci: Model intervensi, ARIMA, harga minyak mentah dunia, COVID-19
A PSICOMOTROCIDADE NO PROCESSO DE ENSINO E APRENDIZAGEM DO ALUNO COM SÍNDROME DE DOWN
Authors:   , NASCIMENTO MARIANE MARIA ALVES DO
Published: February 2023

O objetivo desse trabalho é analisar a contribuição da psicomotricidade para o aluno com síndrome de down no processo de ensino e aprendizagem. O estudo parte do fundamento bibliográfico, remetendo a importância do estudo da temática.
PENAMBAHAN HORMONE OODEV DALAM PAKAN UNTUK MENINGKATKAN FREKUENSI PEMIJAHAN IKAN CUPANG (BETTA SPLENDENS) DILUAR MUSIM PEMIJAHAN
Authors: Lestari Tuti Puji , Farida Farida , Hasan Hastiadi , Nurdidayat Nurhidayat
Published: February 2023

Ikan cupang merupakan ikan hias air tawar yang memijah tergantung dengan musim pemijahan dan hanya dapat memijah satu hingga dua kali pemijahan dalam musimnya. Tujuan penelitian ini untuk mengevaluasi penambahan hormone Oodev dalam pakan untuk meningkatkan frekuensi pemijahan ikan cupang. Metode yang digunakan adalah Rancangan Acak Lengkap (RAL) satu faktor yang terdiri dari lima perlakuan dan 3 ulangan, yaitu dosis hormon Oodev: 0.0 ml.kg-1 ikan; 0.5 ml.kg-1 ikan; 1.0 ml.kg-1 ikan; 1.5 ml.kg-1 ikan; dan 2.0 ml.kg-1 ikan. Ikan uji yang digunakan sebanyak 135 induk betina dan 135 induk jantan dengan bobot ± 1.15 – 2.15 gr ekor-1 dan sudah mencapai tingkat kematangan gonad II. Dosis pakan yang diberikan sebesar 5% per bobot biomas dengan frekuensi pemberian tiga kali sehari (pagi, siang dan sore) dan diberikan secara at satiation selama 45 hari. Parameter yang diamati meliputi: frekuensi pemijahan; fekunditas; fertilisasi; hatching rate; survival rate larva; dan kualitas air. Hasil penelitian menunjukkan bahwa induksi hormone Oodev dapat meningkatkan frekuensi pemijahan 3-5 kali pemijahan; fekunditas berkisar antara 306-333 butir; fertilisasi 80.13-82.70%; hatching rate 78.65-82.82%; survival rate larva 61.73–73.35% dan survival induk 72.22-86.11%. berdasarkan analisis regresi menunjukkan adanya hubungan positif antara induksi oodev terhadap frekuensi pemijahan dan menghasilkan dosis optimal sebesar 1.15 mL.kg-1 ikan.

Kata kunci: Betta splendens, Hormon Oodev, Frekuensi Pemijahan
Evaluation of anti-cancer activities of Carcino SC Mammae 200ch in breast cancer cell lines (MDA-MB-231)
Authors: Sachin Bhusari  , Harshavardhan Karnik  , Pravin Wakte
Published: February 2023

Aim/Background: Breast Carcinoma is one of the most common cancers occurring mostly in adolescents and has a very high risk of malignancy. Despite of some challenges with the present therapeutic approaches, alternatives have gained popularity, such as ayurveda, homeopathy, siddha, unani, etc including the use of phytochemicals and various other anticancer compositions. Carcino SC Mammae 200CH is a homeopathic medicinal mother tincture which is not as much therapeutically known for its exceptional health benefits and have to be explored for its effective activities during breast cancer. The current study aimed at evaluating the anti-cancer properties of Carcino SC Mammae 200CH on MDA-MB-231 cell line for human breast cancer, by investigating its apoptotic activity through changes in cell viability. Materials and Methods: Carcino SC Mammae 200CHwas achieved through local market in Aurangabad, Maharashtra. The MDA-MB-231 cells were treated with ity in the concentration range 3.125 µg/mL to 75µg/mL of the Carcino SC Mammae 200CH and incubated for 24, 48, and 72 hr. The percentage cell viability and IC50 values were obtained. The nuclear changes were examined. GraphPad Prism was used for statistical analysis with significant p-value at <0.05. Results: The IC50 values obtained for Carcino SC Mammae 200CH were 75µg/mL, 25µg/mL, and 6.25µg/mL for 24, 48, and 72 hr respectively. Change in the nuclear morphology was observed following incubation with Carcino SC Mammae 200CH. Conclusion: Our result suggests that Carcino SC Mammae 200CH have shown significant effects on MDA-MB-231 breast cancer cells and can be considered to supplement conventional therapeutic strategies.
Leadership Journey, Anti “Planga-Plongo” Character Education
Authors: Wakhudin Wakhudin , Haryanto Eko
Published: February 2023

The planga-plongo leader is a leader who does not know how to solve problems. The reason is that he did not get enough experience in various levels of leadership. This article aims to describe the leadership journey program that is expected to be able to overcome the planga-plongo attitude. The research using a qualitative approach with ethnographic methods was carried out by students of VI Class Madrasah Ibtida'iyah Muhammadiyah Patikraja, Banyumas, Central Java. The school permitted final grade students out of town on the eve of school graduation. They have the freedom to determine the city to which they were going. The results showed that, using information technology, they made preparations independently, including choosing the mode of transportation, booking tickets, determining local transportation, and various accommodations to be used. This leadership training provides a stimulus for children to be brave, honest, polite, fast and precise in making decisions. Various experiences of making decisions like this cause children to be unflinching when making decisions. It is recommended that building an anti-planga-plongo character is not only carried out during the implementation of the leadership journey, but also previous training with relevant activities.
Meningkatkan Hasil Belajar Tema Rukun dalam Perbedaan melalui Model Pembelajaran Take and Give Siswa Kelas VI SD Inpres Mallawa Kabupaten Barru
Authors: Aminah Aminah
Published: February 2023

Hasil analisis pembelajaran ke -1, rukun dalam perbedaan, dikategorikan kurang dengan skor rata-rata yang dicapai 67,22 dengan tuntas belajar 11 orang dengan persentase 50%. Belum mencapai standar minimal kategori cukup dengan tuntas klasikal 85% nilai KKM 75. Kemampuan guru 50,0% dan aktivitas belajar siswa 52,38% tidak mencapai standar lebih bedsar 62,5% (Aminah, 2016). Alternatif pemecahan merencana melaksanakan model pembelajaran Take and Give.Acuan penelitian tindakan kelas dari konsep model Kurt Lewin terdiri 4 komponen: (a) Perencanaan (planning), (b) tindakan (acting), (c) pengamatan (observing), dan (d) refleksi (reflecting), terdiri tiga siklus, setiap siklus 3 kali pertemuan pemberian tindakan dan 1 kali pemberian tes akhir siklus. Subjek adalah siswa kelas VI SD Inpres Mallawa kabuapaten Barru, jumlah siswa sebanyak 22 orang, 10 berjenis kelamin perempuan dan 12 berjenis kelamin laki-laki. Data kuantitatif dikumpul melalui tes hasil belajar tiap akhir siklus. Data kualitatif dikumpul melalui lembar observasi aktivitas belajar siswa dan kemampuan guru. Hasil penelitian menunjukkan bahwa: (1) Hasil belajar meningkat rerata skor secara positif selisih 8,18%, meningkat kategori cukup siklus 3 skor rata-rata adalah 80,82 dengan tuntas belajar 19 orang dengan 86,4%, kategori rendah dengan tuntas belajar 50,0%. Aktifitas belajar siswa Meningkat selisih 6,39% dan meningkat kategori dari siklus 3 persentase skor 67,49% kategori baik dari siklus 2 persentase skor 56,66% kategori cukup, sesuai standar interpretasi kualitas kategori keberhasilan minimal baik lebih dari 62,5% akhir siklus. Kemampuan guru meningkat selisih 22,62% dan kategori dari siklus 2 persentase skor 58,33% kategori cukup ke siklus 3 persentase skor 80,95% kategori baik, sesuai standar interpretasi kualitas kategori minimal baik lebih dari 62,5% akhir siklus.