bluuebunny/crossref_metadata_2025 huggingface dataset:
Analyzing the Peculiarities of the Development of IT Companies in the Wartime and Regarding the Post-War Conditions
Authors:   Institute of Innovative Education Kyiv National University of Civil Engineering and Architecture, Denysiuk Olga V. , Kulikov Oleksii P. ,   State University of Trade and Economics / Kyiv National University of Trade and Economics
Published: December 2023

Economic models of world development are characterized by circularity, digitalization and smartization, the active use of scientific and technological achievements in products and technologies, the focus of entrepreneurs’ attention on the creation of strategic knowledge, the formation of unique competencies, the development of new business ideas and their application to obtain competitive advantages in the market. For IT companies, solving these issues is the most urgent, since the IT industry is the most dynamic, it is developing very rapidly, changing and significantly affecting other industries. Also, it should be noted that for domestic IT companies, the conditions for their development are complicated due to hostilities on the territory of Ukraine, the need to relocate businesses, the risks of losing customers and highly qualified personnel, reduced investment in startups. Despite the fact that in 2022 the IT industry provided foreign exchange earnings to the Ukrainian economy (an increase of 5.8% compared to pre-war 2021), there is a significant slowdown in the growth rate of the IT industry compared, for example, with the period 2015-2021, when exports of computer services grew by an average of 26.8% annually. Therefore, the task of analyzing the features of the development of IT companies in the wartime and regarding the post-war conditions is important and relevant for creating security conditions and substantiating the directions of their sustainable development. The article analyzes changes at the global and international levels of the IT industry; the experience of strengthening and consolidating the largest digital IT companies in the market is considered; the negative impact of the decrease in the activity of foreign venture funds to support startups is studied; the level of the State support for enterprises of high-tech industries is characterized.
Internal Control in the Management of Agricultural Enterprises
Authors:   Dnipro State Agrarian and Economic University, Prikhodko Ihor P. , Dmytrenko Tetiana V. ,   Dnipro State Agrarian and Economic University, Husiev Ivan I. ,   Dnipro State Agrarian and Economic University
Published: December 2023

The article allocates the previously unresolved issues regarding the role of internal control as an important factor influencing effective managerial decision-making in the industry. The functioning of new organizational and legal forms of management on the basis of private property necessitates strengthening control over the activities of enterprises both on the part of the State and on the part of owners and labor collectives. Traditional forms and methods of control over the activities of enterprises, formed in the conditions of administrative methods of management of the country’s economy, under current conditions require further improvement in order to harmonize the system of control at the both macro and micro levels. The article elaborates and scientifically substantiates new theoretical foundations and proposals for improving the system of internal control in the management of agricultural enterprises in the conditions of the market economy of Ukraine. The study is aimed at developing effective methods, procedures and instruments that contribute to ensuring the optimal organization of economic activity, increasing the level of control, meeting legislative requirements and stimulating the socioeconomic development of enterprises. It is substantiated that internal control in the management of agricultural enterprises is an integral part of the successful functioning and development of these enterprises. To achieve significant production volumes and optimize costs, it is necessary to have an effective management mechanism and economic mechanism, as well as an improved internal control system.
The Essence and Role of Business Tourism in the Modern World
Authors:   V. N. Karazin Kharkiv National University, Panova Iryna O. , Sidorov Mykhailo V. ,   V. N. Karazin Kharkiv National University, Puzanov Andriy Yu. ,   V. N. Karazin Kharkiv National University
Published: December 2023

The aim of the article is to study the essence and role of business tourism in the modern world. Business tourism is defined as a special type of tourism aimed at attending business events, scientific conferences, exhibitions and other events that involve active professional activity and exchange of information within the framework of international cooperation. The article determines that the essence of business tourism lies in its ability to unite professionals from different industries and countries, creating conditions for the exchange of innovative ideas, advanced technologies and increasing the level of knowledge. This type of tourism is an important tool for economic development and contributes to the creation of a favorable environment for the exchange of knowledge and experience between various sectors of business and the scientific and pedagogical sphere. Attention is also focused on the relevance of organizing international tourism events in the current conditions of globalization and international cooperation. It is highlighted that business tourism can play an important role in the country’s economy, promoting the exchange of information and cooperation between various subjects of the world market. The study of these aspects is extremely important for the further development of the country’s innovative potential, especially in the context of growing globalization and internationalization of the economy. It is noted that the study of the essence and role of business tourism in the modern world is an important task that reflects important aspects of economic, sociocultural and international development. It is substantiated that business tourism is important not only for the participants of this process, but also for the economy of the State as a whole. It contributes to an increase in tourist revenues, creates new opportunities for the development of infrastructure, hotel business, restaurant industry and other related sectors. In addition, business tourism can become a source of jobs and contribute to improving the standard of living of the local population. It is found that further study of these issues can make a significant contribution to understanding the impact of business tourism on modern global dynamics and determine strategies for further development of this type of tourism to achieve sustainable growth and development
The Theoretical Aspects of the Company’s Capital Structure
Authors:   National Technical University «Kharkiv Polytechnic Institute», Koliesnichenko Anastasiia S. , Bilgen Selim ,   National Technical University «Kharkiv Polytechnic Institute»
Published: December 2023

The article examines the concept of enterprise capital in view of the significant problems of the theoretical aspects of the capital structure. It is defined that the capital structure covers many aspects of not only financial, but also operational and investment activities. Theories of capital structure are considered. Four main theories are specified according to the evolution of the capital structure: the Modigliani and Miller theory, the peking order theory, the trade-off theory, and the agency theory. The authors substantiate such elements of the concept of capital structure of enterprise as: assets, debt, own funds, borrowed funds, profitability, financial sustainability, risk, financial reporting. On the basis of the carried out analysis of the main theoretical aspects of the capital structure of enterprise already studied by scientists, the most significant problems of formation of the optimal capital structure and the influence of age and size of enterprise on the construction of the structure are allocated. In addition, a separate role in the management of the company’s capital structure is played by its financial and investment policy. The capital structure is a powerful indicator of the impact on the ratio of return on assets and equity, determines the system of coefficients of financial stability and solvency and, ultimately, forms the ratio of the degree of profitability and risk in the process of enterprise development. In accordance with the specified circumstances, the main directions of improving the capital structure of the company are formulated as follows: improvement of accounts receivable; improvement of accounts payable; price management in interaction with suppliers; cost reduction; segmentation and credit risk analysis. As a conclusion, it is noted that the most important task of companies is to determine the optimal capital structure of the enterprise and its most effective use in order to improve the efficiency of the enterprise as a whole.
On the Problem of Defining the Essence of the Concept of «Public Interest» in the Context of the Ethical Component of the Work of Accountants and Auditors
Authors:   Cherkasy State Business College, Kryvoruchko Mykhailo Yu.
Published: December 2023

The article is devoted to the study of the essence of the concept of «public interest» in the context of the ethical component of the work of accountants and auditors. In the process of preparing the article, such general scientific methods as generalization, analysis, synthesis, tabular, and monographic methods were used. According to the results of the study, it is found that the central place in the professional ethics of an accountant and auditor is occupied by the concept of «public interest». The International Federation of Accountants formulates the purpose of its activities as service to the public interest, which is defined as net benefit and procedural rigor in the public interest (in the broad sense) in relation to actions, decisions, and policies. It is defined that public interest is a multidimensional and multi-level concept that covers a wide range of stakeholders (this is the manifestation of the «publicity» of interest), also the values, aspirations, and expectations of stakeholders to increase the level of economic certainty, preserve the economic resources of owners, increase the level of efficiency of corporate governance in the public sphere, and preserve natural resources. The article focuses on the consideration that the issue of determining the essence of public interest remains insufficiently studied. The Law of Ukraine «On Accounting and Financial Reporting in Ukraine» does not define the concept of «public interest», but there is a distinction between the categories of enterprises that are of public interest. Such enterprises are subject to increased requirements for disclosure of reporting and proving its reliability. Contemporary studies of the results of activities of public interest enterprises allow us to assert that there are problems with the efficiency of the use of resources, compliance with legislation in the field of accounting and reporting. These problems are of particular relevance in the light of the fact that enterprises of public interest constitute the core of the economic development of the national economy. The directions of further scientific research are outlined, i. e. the analysis of the reflection of public interest in the reporting of the relevant category of enterprises in various sectors of economic activity, organizational and legal forms and different forms of ownership.
Ways to Improve Accounting for Funds at a Trading Enterprise
Authors:   V. N. Karazin Kharkiv National University, Ponomarova Tetiana V. , Striliana Yana O. ,   V. N. Karazin Kharkiv National University
Published: December 2023

The aim of the article is to study the main issues of accounting for funds at a trade enterprise. The relevance of the study of this topic is proved by the main theses. It is impossible to imagine the functioning of the country’s economic system without the development of entrepreneurship, because business entities perform a number of important functions, namely: providing new jobs, creating goods and services, filling the State budget and increasing GDP. Money accompanies almost every stage of business activity: from the purchase of materials and raw materials to the receipt of funds for the created and sold products. Many scholars have been engaged in the study of the problems of accounting for funds at the enterprise, but now the development of our country’s economy is undergoing sharp changes, which leads to changes in tax legislation and the emergence of new problematic issues in accounting. That is why, in our opinion, the study of the organization of funds accounting plays an important role. According to NAS 1, funds (money) are cash, funds in bank accounts and demand deposits; funds equivalents are short-term highly liquid financial investments that are freely convertible into certain amounts of money and are characterized by an insignificant risk of changes in value. Funds are classified by: form of existence, currency valuation, purpose, place of storage and source of income. According to the form of existence, cash and non-cash payments are distinguished, by currency valuation – national and foreign currency; by purpose – current, special, and targeted; by the place of storage – at the cash desk of the company or on an account in a banking institution; by source of income – own, risen, and borrowed. Understanding the nature of the classification of funds, it is possible to distinguish the following difficulties in the process of organizing the accounting: lack of primary documents, arithmetic errors, facts of misuse of funds issued for accounting, difficulties when working with the registrar of settlement transactions. The authors propose certain solutions, such as: increasing the classification of personnel, introducing an electronic document management system, creating a workflow schedule, using the appropriate software when using the company’s funds register and creating an internal audit service at the enterprise in parallel with the external independent audit. All this, in our opinion, makes it possible to effectively organize the accounting process at the enterprise, rationally distribute the existing responsibilities among employees, increase the solvency and liquidity of the business.
Analyzing the Fiscal Efficiency of the Personal Income Tax and Military Fee to the Local Budgets of the Regions
Authors:   Vasyl’ Stus Donetsk National University, Yurchyshena Liudmyla V. , Borachuk Veronika I. ,   Vasyl’ Stus Donetsk National University
Published: December 2023

The aim of the article is a comprehensive analysis of the fiscal efficiency of personal income tax in the revenues of consolidated local budgets of both the regions of Ukraine and the city of Kyiv; identification of factors and trends that cause changes in its volume and structure. The article analyzes the tendencies of changes in the receipt of the personal income tax and military fee on the income of individuals to the budgets of different levels, determines the change in their structure; an analysis of the receipt of the personal income tax and military fee on personal income to the local budget is carried out by the components – both in general and in relation to the local budgets of the regions and the city of Kyiv; tendencies of changes in the volume and share of personal income tax paid by tax agents from the taxpayer’s income in the form of wages and financial provision of military personnel in the regional context to local budgets are analyzed; structural changes in personal income tax as a fiscally significant tax in the formation of local budget revenues have been identified. The factors influencing the change in the volume and structure of personal income tax revenues are substantiated, among which the key one is the turbulent environment in Ukraine caused by a full-scale war, relocation, destruction of the material and technical base of business or temporary loss of business activity. This led to job losses, a decrease in wages, migration of the able-bodied population to other countries and, accordingly, affected the amount of personal income tax paid by tax agents from taxpayers’ salaries. The increase in personal income tax revenues in 2022 was due to an increase in the rate of enrollment in local budgets from 60.0% to 64.0% and an increase in personal income tax on financial provision of military personnel. Other components that form the personal income tax are insignificant and occupy less than 10%, while there is no increase, due to the weakening of tax control and the ongoing tax evasion by both taxpayers and tax agents, as well as partial shadowing of business.
Designing Logistics Systems with International Outsourcing Companies in Commercial Logistics
Authors:   Simon Kuznets Kharkiv National University of Economics, Melnykova Kateryna V.
Published: December 2023

Designing logistics systems in commercial logistics is the process of developing and creating a set of logistics procedures, infrastructure, processes and strategies aimed at optimizing the movement of goods and services from suppliers to end customers. This process includes the development of strategies for managing the international supply chain, warehousing, transportation, supplier relationship management and other logistics aspects of commercial activities. The purpose of the article is to provide a theoretical substantiation of the process of designing logistics systems and directions for improving the efficiency of international logistics systems through the use of outsourcing companies in commercial logistics. The article considers and defines the conceptual apparatus for designing logistics systems with regard to cooperation with outsourcing companies in international commercial logistics. The article generalizes stages of designing the organizational structure of management of the process of interaction "logistics system - outsourcing company", identifies goals and tasks of each stage of designing a logistics system. The article offers an algorithm of actions on designing an organizational system of management of the process of interaction "logistic system - outsourcing company" in commercial logistics. The conducted research and the presented results allow managers to design a logistics system taking into account the interaction with international outsourcing companies that can perform logistics operations more efficiently and more economically, taking into account the peculiarities of commercial logistics in international supply chains.
A Socioeconomic Approach to Assessing the Formal and Active Levels of Transparency in the Development of Industrial Enterprises
Authors:   V. N. Karazin Kharkiv National University, Zaitseva Anna S.
Published: December 2023

It is determined that the recent conditions for the functioning of industrial enterprises be characterized, on the one hand, by the complexity of assessing the level of transparency of their development, determining perspective directions of their activities and strengthening competitive positions and, on the other hand, by insufficient provision of resources to achieve their main goal, changes in a significant number of economic parameters, which is due to the influence of factors of a socioeconomic nature on the financial, industrial, social, organizational, technological, technical, informational and other spheres of activity of enterprises. The article proposes a scientific and practical approach to the formation of managerial decisions on the activation of investment positions of enterprises, which is based on the assessment of formal and active levels of transparency in the development of industrial enterprises as an initial parameter for measuring the convergence of investment processes in the business environment. This allows to most fully determine all areas of assessment of the level of transparency of development, to detail the processes of change management at enterprises, as well as to form a justified conception of managerial decision-making on purposeful changes in the level of transparency of development. The combination of adaptive managerial influences, which are adjusted on the basis of determining the rank-aggregate criterion of the structural elements of the formal and active levels of transparency in the development of industrial enterprises, makes it possible to build mechanisms and strategic-reactive instruments for rapid response to external and internal factors and at the same time take into account all complex conditions that determine the trajectory of the life cycle of enterprise by phases of viability, which is the initial parameter of measurement activity of investment processes of enterprises.
The Scientific and Conceptual Provisions for Determining the Essence and Features of the Functioning of the Mechanism for the State-Based Regulation of the Economy
Authors:   Academician Yuriy Bugay International Scientific and Technical University, Lozychenko Oleksandr M.
Published: December 2023

The development of economic systems in the today’s world in many cases is determined by the efficiency of processes, mechanisms for regulating their functioning. Regulation is an important component of the process of development of economic systems, activation of the functioning of their individual components in order to gradually move to a new, higher level of their own development. The State-based regulation of the economy is by its nature a complex and dynamic system. This system is already an integral constituent part of the functioning of the State authorities and local self-government bodies and is used by them to implement economic policy and regulate processes of economic management. Accordingly, the issues of studying the theoretical and applied provisions of such regulation are always relevant and constantly require further research. The article deepens the theoretical provisions regarding the essence of the category of «mechanism for the State-based regulation». This is carried out taking into account the results of the analysis of the essence of the categories of «mechanism for the State-based regulation» and «the State-based regulation of the economy». It is defined that the essence of such regulation should be considered as a process of influence of public authorities on economic processes or economic entities in order to ensure the stable development of individual industries, sectors of the national economy. As a result of the carried out content analysis of scientific approaches to the consideration of the definition of «mechanism for the State-based regulation of the economy», the substantive features of such a mechanism have been allocated. Its essence is proposed to be considered as a complex of interrelated components, which altogether allow to exert the influence of public authorities on economic processes and economic entities in order to ensure the stable development of individual industries, sectors of the national economy. The article defines that it is possible to ensure the efficiency of such a mechanism only by ensuring effective interaction between all its components, taking into account the basic principles of its functioning and development. Such components are specified accordingly. Also the main aim, goals, methods, instruments, and levers of this mechanism are determined.
Faktor Risiko Kejadian Katarak Pada Pasien Pria Usia 40-55 Tahun Dirumah Sakit Pertamina Balikpapan
Authors: Sari Andi  Dewi , Masriadi Masriadi , Arman Arman
Published: December 2023

Katarak terjdi akibat kekeruhan pada lensa mata yang mengakibatkan tergantungnya cahaya masuk ke dalam bola mata, sehingga penglihatan menjadi kabur dan lama kelamaan dapat menyebabkan kebutaan. Salah satu penyebab kebutaan terbanyak di seluruh dunia adalah katarak. Peningkatan kasus kejadian katarak terjadi di Rumah Sakit Pertamina Balikpapan selama 3 bulan terakhir pada bulan Januari hingga Maret yaitu 142 kasus, 173 kasus dan 188 kasus. Kejadian katarak berhubungan dengan penyebab diabetes mellitus, status ekonomi, kebiasaan merokok, pekerjaan terpapar UV, dan kebiasaan konsumsi protein. Tujuan penelitian ini adalah untuk menganalisis besarnya faktor risiko dengan kejadian katarak pada pasien pria usia 40-55 tahun di rumah sakit pertamina Balikpapan. Jenis penelitian yang digunakan dalam penelitian ini adalah studi observasional analitik dengan desain case control study. Sampel pada penelitian ini terdiri dari kasus dan control dengan menggunakan metode Purposive Sampling, sampel kasus yakni pasien pria usia 40-55 katarak yang berobat maupun screening di Rumah Sakit Pertamina Balikpapan Tahun 2017. Sampel kontrol penelitian ini adalah pasien pria usia 40-55 yang tidak menderita katarak yang berobat maupun screening di Rumah Sakit Pertamina Balikpapan Tahun 2017. Hasil penelitian menunjukkan bahwa diabetes mellitus (OR=4.419;95%Cl:1,991-9,809), Status ekonomi (OR=2.852;95%Cl:1,346-6,042), Kebiasaan merokok (OR=3,850; 95%Cl:1,785-8,304), Pekerjaan terpapar UV (OR=3.217; 95%Cl:1.523-6.795) merupakan faktor risiko terhadap kejadian Katarak. Sedangkan Konsumsi protein (OR=0.110; 95%Cl:0,046-0,264) merupakan faktor protektif kejadian katarak. Berdasarkan analisis multivariat menemukan bahwa Faktor risiko yang paling berpengaruh yaitu diabetes mellitus (p = 0,000) dan pekerjaan terpapar UV (p =0,001) terhadap kejadian katarak.
Pengaruh Peran Ganda Perempuan terhadap Kelangsungan Hidup Anak pada Keluarga Berpenghasilan Rendah di Kota Makassar
Authors: Arifin Nurbaeti
Published: December 2023

Angka morbiditas dan mortalitas anak di Makassar secara umum masih tinggi, khususnya pada keluarga berpenghasilan rendah. Salah satu faktor penyebab yang dicurigai adalah rendahnya kelangsungan hidup anak. Penelitian ini bertujuan untuk menilai peran ganda ibu, jumlah penghasilan suami, pendidikan ibu dan tingkat pengetahuan ibu tentang upaya kesehatan akan kelangsungan hidup anak pada keluarga berpenghasilan rendah. Metode penelitian yang digunakan adalah observasional dengan rancangan cross-sectional study. Sampel yang dteliti adalah ibu rumah tangga pada keluarga berpenghasilan rendah (dibawah UMP/UMK) yang memiliki anak Balita. Besar sampel semuanya 92 orang yang dipilih secara purposive sampling. Analisis data dilakukan dengan bantuan komputer. Pengujian hipotesis dilakukan dengan menggunakan uji T independen, uji korelasi dan Anova. Faktor determinan kelangsungan hidup anak dinilai berdasarkan hasil analisis regressi ganda. Pengujian statistik menggunakan tingkat kemaknaan 0,05. Dapat disimpulkan bahwa kelangsungan hidup anak pada keluarga berpenghasilan rendah di Makassar dipengaruhi oleh dua faktor yaitu pendidikan dan pengetahuan ibu tentang KIA, namun yang dominan adalah pengetahuan ibu. Hasil penelitian menjelaskan bahwa tidak ada pengaruh yang signifikan keterlibatan ibu/perempuan dalam bekerja mencari tambahan penghasilan rumah tangga sambil mengasuh anak.Disarankan instansi terkait (khususnya dinas kesehatan) lebih meningkatkan upaya promosi dan kualitas pelayanan kesehatan ibu dan anak pada keluarga berpenghasilan rendah .
Analisis Manajemen Perawatan Luka Pada Kasus Luka Diabetik Di Instalasi Gawat Darurat (IGD) Rumah Sakit Arifin Nu’mang Kabupaten Sidrap
Authors: Damsir Damsir , Mattalatta Mattalatta , Muzakkir Muzakkir , Irnayanti Rini
Published: December 2023

Luka diabetik adalah salah satu bentuk komplikasi kronik. Diabetes mellitus berupa luka terbuka pada permukaan kulit yang dapat disertai adanya kematian jaringan setempat. Penderita Diabetes melitus berisiko 29 kali terjadi komplikasi luka diabetik. Luka diabetik merupakan luka terbuka pada permukaan kulit yang disebabkan adanya makroangiopati sehingga terjadi vaskuler insusifiensi dan neuropati. Organ yang paling sering terkena komplikasi diabetes mellitus antara lain yaitu pembuluh darah kaki. Gangguan pembuluh darah yang sering terjadi pada diabetes yaitu pada tungkai dan kaki. Penelitian ini bertujuan untuk mengetahui efektifitas perawatan luka menggunakan balutan moderen (Metcofazin) terhadap proses penyembuhan luka diabetik di Instalasi Gawat Darurat (IGD) Rumah Sakit Arifin Nu’mang Kabupaten Sidrap, dan untuk mengetahui efektifitas perawatan luka menggunakan balutan konvensional (Cairan normal salin NaCl 0,9% dan balutan kasa) terhadap proses penyembuhan luka diabetik di Instalasi Gawat Darurat (IGD) Rumah Sakit Arifin Nu’mang Kabupaten Sidrap.Jenis penelitian yang digunakan oleh peneliti adalah penelitian kualitatif dengan pendekatan studi kasus.Penelitian ini telah dilaksanakan pada tanggal 21 Nopember sampai dengan 21 Desember tahun 2014 di Instalasi Gawat Darurat (IGD) Rumah Sakit Arifin Nu’mang Kabupaten Sidrap.Sampel yang digunakan dalam penelitian ini adalah pasien dengan luka diabetik di Rumah Sakit Arifin Nu’mang Kabupaten Sidrap dengan tehnik pengambilan sampel secara puposive sampling.Hasil penelitian ini menunjukkan bahwa perawatan luka menggunakan balutan moderen (metcofazin) lebih efektif dibandingkan dengan perawatan luka menggunakan balutan konvensional (cairan normal salin NaCl 0,9% dan balutan kasa) terhadap proses penyembuhan luka diabetik di Instalasi Gawat Darurat (IGD) Rumah Sakit Arifin Nu’mang Kabupaten Sidrap.
Hubungan Knowledge Management dengan Kinerja Perawat Di Ruang Rawat Inap Rumah Sakit Unhas Makasassar
Authors: Nurhidayah Nurhidayah
Published: December 2023

Knowledge management merupakan suatu cara yang efektif untuk menata dan mengatur pengetahuan yang beragam yang dimiliki oleh suatu organisasi yang bersumber dari SDM yang terdiri dari tacit knowledge dan explicit knowledge(Mardiana, 2013). Penelitian ini bertujuan untuk menganalisis hubungan knowledge management dengan kinerja perawat diruang rawat inap Rumah Sakit Pendidikan Unhas Makassar. Penelitian ini menggunakan desain cross sectional, dengan sampel sebanyak 73 perawat pelaksana yang diambil dari 182 populasi dengan metode pengambilan sampel purposive sampling. Pengumpulan data dilakukan dengan cara menyebar kuesioner dengan skala pengukuran liker dan lembar observasi. Data dianalisis menggunakan SPSS dengan Uji Korelasi. Hasil penelitian diperoleh nilai significancy 0,004 yang menunjukkan bahwa korelasi antara knowledge management dengan kinerja perawat di ruang rawat inap Rumah Sakit Pendidikan Unhas Makassar adalah bermakna. Nilai korelasi spearman sebesar 0,336 menunjukkan bahwa arah korelasi positif dengan kekuatan korelasi yang lemah.Kesimpulan penelitian ini adalah knowledge management yang terdiri dari akuisisi pengetahuan, penyimpanan dan pemeliharaan pengetahuan, pengembangan dan pemanfaatan, distribusi dan berbagi pengetahuan, pengembangan dan pemanfaatan pengetahuanmerupakan intangible asset yang dianggap mampu meningkatkan keunggulan bersaing yang dinamis, berharga dan langka. Knowledge managementsebaiknya menjadibudaya yang harus diterapkan di Rumah Sakit Khususnya di bidang keperawatan sehingga perawat mampu mengelola pengetahuan dan berbagi pengetahuan untuk mendukung tercapainya kinerja yang baik dalam memberikan pelayanan keperawatan.
Enculturation, acculturation, positionality, and power: new lenses to better understand the formation of self- and group-agency— a conversation starter
Authors: Partridge Simon
Published: December 2023

Drawing on my experience of being born into the British upper-class and applying the insights of attachment theory, my "boarding school syndrome: reconsidered in social context and through the lens of attachment theory" (Partridge, 2021), offered a critique of the existing diagnostic "boarding school syndrome" (BSS) as developed by Schaverien (2011, 2015), and Duffell and Basset (2016). It sought to step beyond this framework where the therapist assumes that the emotional disability which afflicts the upper-class is simply the result of the "abandonment shock" of being sent off to board followed by possible abuse within the extra-familial institution. The paper mentioned the processes of "enculturation", "acculturation", and the English/British upper-social-class ethos normalised in the "stiff upper lip", but it did not spell them out. It proposed, draw- ing specifically on psychotherapist Anne Power's (2013) attachment-oriented work with boarders, that the likely psyche–soma effects from a clinical standpoint could not be fully appreciated without taking the wider, upper-class social environment into account. Although not specifically identified in the paper, this is what I now intend to call the application of "positionality"1— applied to practitioner and survivor. This term is borrowed from social anthropology and philosophy, but I argue it will be essential in psychotherapeutics if practitioners and survivors are to engage with the complex intersectional and power issues that present-day society struggles with (Stevenson, 2020). This paper applies these lenses mainly to the UK upper class and its vicissitudes, but also to inter-class transactions more generally.
ОСОБЛИВОСТІ УПРАВЛІННЯ ДЕРЖАВНИМ БОРГОМ УКРАЇНИ ДО ТА ПІСЛЯ ВВЕДЕННЯ ВОЄННОГО СТАНУ
Authors: Мунько Анна
Published: December 2023

Досліджено питання посилення фінансової безпеки держави, зокрема через удосконалення управління державним боргом та дефіцитом державного бюджету як одні з основних її складників. Проаналізовано динаміку залучення зовнішнього та внутрішнього боргового капіталу за останні п’ять років із деталізацією за 2021 та 2022 рр. (для демонстрування різниці підходів у періоди до та після повномасштабного вторгнення рф). Обґрунтовано недоліки управління державним боргом України незалежно від глибини кризової ситуації, що перманентно послаблює рівень фінансової безпеки держави. Виявлено факти порушення чинного законодавства під час планування річних показників сукупного державного боргу та дефіциту державного бюджету. Зазначене створює прецеденти «ручного» (суб’єктивного) управління та підвищує ймовірність виникнення бюджетних та фіскальних ризиків. Запропоновано заходи щодо: удосконалення реалізації бюджетної та боргової політики держави, зокрема через припинення незаконної практики призупинення норм Бюджетного кодексу України законами про Державний бюджет України; розвитку механізмів застосування інструментів облігацій внутрішньої державної позики та військових облігацій, технологій встановлення пріоритетності бюджетних видатків, методів фінансування інноваційних розробок, посилення виконання вимог найбільших фінансових партнерів та зовнішніх кредиторів державного бюджету (Міжнародний валютний фонд, Світовий банк та інші), а також розширення переліку інструментів запобігання зниженню рівня фінансової безпеки держави та територіальних громад (у тому числі впровадження муніципальних облігацій).
DESKRIPSI PENGGUNAAN MEDIA VIDEO YOUTUBE PADA PEMBELAJARAN TEMATIK KELAS V SEKOLAH DASAR NEGERI 61 KABUPATEN BENGKULU TENGAH
Authors: Candra Elgi Tri , Resnani Resnani , Yuliantini Nani
Published: December 2023

This study aims to describe the steps to use and the quality of youtube video media in fifth grade Thematic learning at SDN 61 Central Bengkulu Regency. This study uses a descriptive method with a qualitative approach. The location of this research was carried out at SDN 61 Central Bengkulu Regency. The subjects of this study were teachers and students of  fifth grade SDN 61 Central Bengkulu Regency. The main instrument in this study was the researcher himself with the help of interview guidelines, observation sheets, and documentation. Data collection techniques used are interviews, observation, and documentation. The data obtained were then analyzed qualitatively based on the results of interviews, observations and documentation. From the results of data analysis, it shows that in the use of youtube video media by teachers at SDN 61 Central Bengkulu Regency, it is not yet fully guided by the learning steps using the correct youtube video media and in selecting youtube video media as learning media there are still youtube videos with good quality. not good and have not paid attention to the six aspects in the selection of youtube video media as learning media.
Penerapan Model Pembelajaran Kooperatif Tipe Make a Match Untuk Meningkatkan Sikap Kerja Sama dan Hasil Belajar Siwa pada Pembelajaran Tematik di Kelas IV SDN 45 Kota Bengkulu
Authors: Herlina Teta , Dadi Sri , Setiono Panut
Published: December 2023

Penelitian ini bertujuan untuk meningkatkan sikap kerja sama dan hasil belajar siswa di kelas IVA SD Negeri 45 Kota Bengkulu dengan menerapkan model pembelajaran kooperatif tipe Make a Match. Jenis penelitian ini adalah Penelitian Tindakan Kelas. Subjek pada penelitian berjumlah 19 siswa dengan 9 siswa perempuan dan 10 siswa laki-laki. Instrumen penelitian yang digunakan pada penelitian ini adalah Lembar Observasi dan Tes. Teknik analisis data yang digunakan Lembar Observasi yang menggunakan rumus skor rata-rata, skor tertinggi, skor terendah, selisih skor dan kisaran nilai untuk setiap skor. Data tes dianalisis menggunakan rumus rata-rata kelas dan presentase ketuntasan belajar. Hasil rata-rata penerapan model pembelajaran kooperatif tipe Make a Match pada siklus I diperoleh skor 62,50 kategori cukup. Pada siklus II meningkat diperoleh skor 89,50 kategori sangat baik. Hasil rata-rata sikap kerja sama siswa pada siklus I diperoleh skor 7,38 kategori cukup. Pada siklus II meningkat diperoleh skor 13,53 kategori sangat baik. Hasil belajar siklus I pada mata pelajaran IPS memperoleh nilai rata-rata kelas 69,74 dengan ketuntasan klasikal 63,16%. Pada siklus II meningkat memperoleh nilai rata-rata kelas 81,84 dengan ketuntasan klasikal 89,47%. Pada mata pelajaran Bahasa Indonesia memperoleh nilai rata-rata kelas 70,92 dengan ketuntasan klasikal 57,89%. Pada siklus II meningkat memperoleh nilai rata-rata kelas 83,82 dengan ketuntasan klasikal 89,47%. Dengan demikian penerapan model pembelajaran kooperatif tipe Make a Match dapat meningkatkan sikap kerja sama dan hasil belajar siswa pada pembelajran tematik di Kelas IVA SD Negeri 45 Kota Bengkulu.
PENERAPAN MODEL COOPERATIVE LEARNING TIPE EXAMPLE NON EXAMPLE BERBANTUAN MEDIA ICT UNTUK MENINGKATKAN PRESTASI BELAJAR PESERTA DIDIK KELAS III SDN 171 REJANG LEBONG
Authors: Luthfi Pratiwi Niky , Yuliantini Nani , Lusa Herman
Published: December 2023

ABSTRAKPenelitian ini bertujuan mendeskripsikan model Cooperative Learning tipe Example Non Example berbantuan media ICT dan meningkatkan prestasi belajar peserta didik kelas III SDN 171. Jenis penelitian ini penelitian tindakan kelas (PTK) dengan dua siklus yang setiap siklusnya terdiri dari tiga pertemuan. Subjek penelitian yaitu guru dan peserta didik kelas III SDN 171. Teknik pengumpulan data menggunakan teknik observasi dan tes. Instrumen penelitian berupa lembar observasi keterlaksanaan  model Example Non Example dan lembar tes. Teknik analisis data menggunakan teknik analisis kualitatif dan kuantitatif. Hasil penelitian menunjukkan keterlaksanaan model Example Non Example mengalami peningkatan dari siklus I ke siklus II. Hal ini terlihat dari keterlaksanaan model Example Non Example dengan langkah yaitu orientasi, kerja kelompok, kuis, penghargaan dan evaluasi dapat meningkatkan prestasi belajar peserta didik. Hal tersebut terlihat pada nilai siklus I pada mata pelajaran Bahasa Indonesia nilai rata-rata kelas sebesar 64,41 dengan ketuntasan belajar klasikal 52,94% pada siklus II  nilai rata-rata kelas sebesar 78,72 dengan ketuntasan belajar klasikal 82,35%. Mata pelajaran PPKn siklus I nilai rata-rata kelas 67 dengan ketuntasan belajar klasikal 64,70% pada siklus II nilai rata-rata kelas 78,35 dengan ketuntasan belajar klasikal 88,23%. Dapat disimpulkan bahwa penerapan model Cooperative Learning tipe Example Non Example berbantuan media ICT dapat meningkatkan prestasi belajar peserta didik di kelas III SDN 171. Kata kunci : Model Cooperative Learning Tipe Example Non Example, Prestasi Belajar
STUDI DESKRIPTIF PELAKSANAAN PEMBELAJARAN DARING PADA KELAS RENDAH DI SEKOLAH DASAR NEGERI 04 SELUMA
Authors: Prasetio Triaji , Dadi Sri
Published: December 2023

This study aims to describe the process of implementation online learning in 1st, 2nd, and 3rd grades at SD Negeri 04 Seluma and the supporting and inhibiting factors. This research was a qualitative research with the phenomenological approach. The research subjects in this study were 1st, 2nd, and 3rd grade teachers and 1st, 2nd, and 3rd graders. The research instrument was the researcher himself using observation sheets, interviews, questionnaires, and documentation. The data analysis techniques data collection, data condensation, data presentation, and drawing conclusions. Techniques for validating data through extended observations, increasing persistence, as well as triangulation of sources and techniques. The results showed that the implementation of online learning in the 1st, 2nd, and 3rd grades consisted of preliminary activities, core activities, and closing activities. There are supporting factors for online learning, namely the availability of online learning support facilities in schools such as laptops and gadgets, the state internet network, the provision of internet quota from the Ministry of Education and Culture, and adequate textbooks. In addition, it was also found that the inhibiting factors for online learning were the lack of supervision of parents and teachers during online learning, the level of understanding of students was different, teachers were not fully ready to carry out online learning, not all students had devices for online learning. Based on the results of the study, it can be concluded that online learning at the 04 Seluma State Elementary School has been carried out in the lower class.
Konsepsi Geometri pada Etnomatematika Pane Sebagai Sumber Belajar Matematika di Sekolah Dasar
Authors: Inzoni  , Agusdianita Neza
Published: December 2023

This study aims to identify and describe the geometrical concepts of flat shapes and geometric shapes on the Ethnomathematics pane as a source of learning Mathematics at the Kepahiang District Elementary School. This research is a qualitative research with a grounded theory approach. The population in this study is the Rejang tribe in Kepahiang Regency and the sample in this study is the traditional pane tool craftsman of the Rejang tribe in Daspetah village, Kepahiang district. The main research instrument used in the form of the researcher himself and supporters in the form of observation, interviews, and documentation. The technique used in analyzing the research data uses standard data from grounded theory. The geometric conception in the traditional pane tool of the Rejang tribe has the concept of a flat shape in the form of circles and rectangles and there is also the concept of an open tube space. In addition, other findings were also found in the form of arithmetic lines and the results of material validation obtained were 82,3% with a very valid category, so that the mathematical concepts contained in the Rejang tribal pane traditional tool can be used as a learning resource in the form of offering Mathematics learning media in Elementary Schools.
Studi Kasus Pembiasaan Menyanyikan Lagu Kebangsaan Indonesia Raya Pada Awal Pembelajaran Siswa Kelas IV SD Negeri Kota Bengkulu
Authors: Astelia Dwika , Tarmizi Pebrian
Published: December 2023

This research aimed to describe the form of habituation, the implementation of habituation and the impact of habituation of singing the national anthem; Indonesia Raya at the beginning of class for fourth grader students in elementary school in Bengkulu. This researchused case study approach as a type of qualitative research. The subjects in this study were principals, fourth grade teachers and fourth grader students. The instrument in this study were the researcher using observation sheets, interviews and documentation. The collecting data techniques used observation, interviews and documentation. The data analysis technique used an interactive model from Miles and Huberman, like collecting the data, condensing the data, presenting the data and stating the conclusions. The results showed that the form of habituation of singing the national anthem Indonesia Raya at the beginning of learning had been carried out through a form of routine habituation. In the implementation of habituation includes planning, facilities and infrastructure, implementation stage and implementation process. In addition, it was also found that the impact of the habit of singing the national anthem Indonesia Raya at the beginning of learning was the spirit of singing and the spirit of student learning. Based on the results of the study, it can be concluded that there is an effort from the principal and class teacher so that students sing the national anthem Indonesia Raya at the beginning of learning through the habituation method.
analysis of montage work on Sbdp learning in class 4 elementary school bengkulu city state
Authors: - Akhmad Sobari Mukhtar Shihab , Anggraini Dwi , Hasnawati
Published: December 2023

Penelitian ini bertujuan menganalisis lima karya montase siswa berbasis unsur seni rupa di kelas IV SD Negeri 04 Kota Bengkulu. Jenis penelitian ini adalah kualitatif dan menggunakan metode analisis dokumen untuk memperoleh data dengan tujuan dan kegunaan tertentu. Hasil penelitian berupa lima karya montase mahasiswa. Instrumen yang digunakan adalah analisis dokumen dan teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan melihat karya montase siswa. Hasil penelitian ini diperoleh dengan mengumpulkan lima karya montase mahasiswa, kemudian karya tersebut dianalisis berdasarkan unsur-unsur seni rupa yaitu titik, garis, bidang, warna, bentuk, tekstur, dan kegelapan. Hasil analisis yaitu hasil karya lima siswa yaitu hutan rimba, ayo bermain, lanskap, ayo berkebun, dan menjaga lingkungan dianalisis berdasarkan unsur seni rupa meliputi titik, garis, bidang, warna, bentuk, tekstur, gelap dan terang. Dari kelima karya tersebut, peneliti menganalisis masing-masing karya berdasarkan unsur-unsur seninya. Karya pertama yaitu karya rimba memiliki tujuh unsur seni rupa meliputi unsur titik, garis, bidang, bentuk, tekstur, warna, kegelapan dan cahaya. Karya kedua yaitu ayo bermain memiliki tujuh unsur seni yaitu titik, garis, bidang, bentuk, tekstur, warna, kegelapan dan cahaya. Karya ketiga adalah pemandangan yaitu titik, garis, bidang, bentuk, tekstur, warna, gelap dan terang. Unsur keempat mari berkebun adalah ada unsur seni yang muncul yaitu titik, garis, bidang, bentuk, tekstur, warna, gelap dan terang. Selanjutnya karya kelima yaitu menjaga lingkungan mengandung unsur seni rupa yang terdiri dari titik, garis, bidang, bentuk, tekstur, warna, gelap dan terang.