bluuebunny/crossref_metadata_2025 huggingface dataset:
Internal Control And Fraud Prevention In Online Business In Indonesia
Authors: Yasmin Arifia , Karunia Anita , Hanifah Harnum
Published: July 2024

It is undeniable that online business in Indonesia has gone a rapid development, which is inseparable from internet technology development. Nonetheless, there is assurance internal controls that are effective and sufficient are applied in online businesses. Given the fraud problems in online business, internal control is certainly demanded. This paper aims to investigate information in online business and to determine the consequence of internal control of online business on fraud prevention and detection in Indonesia economy development, particularly online business. This research employed qualitative descriptive method using analysis, data as well as taking advantage of prevailing theories as underpinning information. Secondary data sources used are research journals and are based on the "Experian Global Fraud and Identity Report APAC published in 2019-2020”. The Experian Global Fraud and Identity Report APAC published in 2019 explains that 50% of businesses included in Indonesia suffered losses due to online fraud over the past 12 months. In 2020, Experian reported that 48% of Indonesian companies annually experienced an increase in fraud losses due to inability to recognize consumers.
Competence, Understanding and Role of Apparatus on Management Accountability Moderated Internal Control Systems
Authors: Devi Heidy , Riswati Syntia , Sudrajat Agus
Published: July 2024

This study aims to determine the Effect of Competence, Understanding, and Village Apparatus on Management Accountability with the Internal Control System as a Moderating Variable (Case Study in Magetan Regency). Sampling with primary data was obtained directly from 67 villages with 201 respondents in Magetan Regency. This type of research uses quantitative research. The sampling technique used was the purposive sampling method. Data collection was carried out by distributing questionnaires to village officials who served as the Village Head, Village Treasurer, and Village Secretary. The assessment of variables in the research instrument uses a Likert scale. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the Village Apparatus Competence significantly Affects Village Fund Management Accountability, Village Apparatus Understanding Affects Village Fund Management Accountability, Village Apparatus Role Affects Village Fund Management Accountability, and the Internal Control System can Moderate Village Apparatus Competence Against Village Fund Management Accountability, Internal Control System Unable to Moderate Understanding of Village Apparatus towards Accountability of Village Fund Management and Internal Control System able to Moderate Village Role to Accountability of Village Fund Management.
Literature Study: The Effectiveness of Accounting Information Systems From Organizational Perspective
Authors: Lawita Nadia , Chariri Anis
Published: July 2024

This article aims to fill the research gap by providing a systematic literature review on the factors that influence the effectiveness of accounting information systems from an organizational perspective. This research method uses a literature review process or the results of a literature review obtained through reading sources in the field of accounting information systems. The results of the literature review are research found in journals published from 2013 to 2021. The components used in measuring the Effectiveness of Accounting Information Systems are based on the DeLone and McLean Information System Success Model Theory, including Information Quality, System Quality and Service Quality
The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange)
Authors: Saputra Ferdyan , Ayuningrum Niken , Handoko Dedi , Tanto Tanto
Published: July 2024

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.
Impact of The Announcement of Unusual Market Activity in Indonesia Stock Exchange
Authors: Astari Widhi , Yasa Gerianta
Published: July 2024

The purpose of this study is to empirically prove the information content of unusual market activity announcements by hiding how the capital market thinks before and after an announcement to the market whether the objectives of the Indonesian Stock Exchange have been achieved. This research is an event study with an observation period of 5 days. This study used a purposive sampling technique in taking samples using the one sample T-test as a method of data analysis. This study covers 2021 with 228 announcements of Unusual Market Activity, observations on the Indonesian Stock Exchange (IDX). Based on the results of the analysis, the change in abnormal returns that occurs indicates that the market has responded to this announcement mechanism. Investors responded quickly to the announcement of Unusual Market Activity. This can be seen from the decrease in abnormal returns after the announcement, which previously experienced an increase as a result of unusual price movements. The aim of the Indonesian Stock Exchange to restore new efficiency with this Unusual Market Activity announcement mechanism has been achieved. This study is the first to exclusively select a post-covid-19 year, 2021, and use the event study method. New insights into this are providing useful information for investors, academics, policy makers and other stakeholders
Implications of Good Corporate Governance and Cost Efficiency on Islamic Social Reporting (Case Studies on Islamic Banking Companies in Indonesia)
Authors: Rohman Taufiq Abd , Murwani Juli , Utami Jenizar
Published: July 2024

The Islamic banking industry in Indonesia is experiencing very strong growth with the potential for Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The issue of increasing Corporate Social Responsibility (CSR) sustainability disclosure has made the issue of Islamic Social Reporting a reality. (ISR) is also increasing. This study aims to examine the effect of Good Corporate Governance and cost efficiency on Islamic social reporting (ISR). The type of data in this study uses panel data taken using a time span of five years from the 2014-2020 period. The analysis technique used consists of classical assumption test, multiple linear regression analysis test and partial test (t). The results show that Good Corporate Governance has a negative and significant effect on Islamic Social Reporting (ISR). Meanwhile, cost efficiency has no effect on Islamic Social Reporting (ISR).
Implementation of Merdeka Curriculum in Accounting Learning at SMK Negeri 6 Sukoharjo
Authors: Fadhila Dian , Asmawan Moh. Chairil
Published: July 2024

The independent curriculum based on Pancasila student profiles prioritizes student learning outcomes. The purpose of this study was to provide a description of the management of accounting learning in the independent curriculum, including (1) planning accounting learning (2) implementing accounting learning (3) evaluating accounting learning. The method in this study uses qualitative research with data collection techniques, namely observation, interviews, and documentation. This study is located at SMK Negeri 6 Sukoharjo. Regarding data analysis techniques, researchers will reduce data, present data, and draw conclusions in analyzing data. Data validity applies method and source triangulation. After analysis, the results of this study show (1) Accounting learning planning must be based on KOSP which is arranged in educational units. Some of the initial activities carried out were in the form of Content Standards, Competency Standards, and Syllabus lessons. (2) The implementation of accounting learning uses cooperative learning strategies with the Think Pair Share model. This provides opportunities for students to work independently or with others. (3) Evaluation/assessment of teachers using authentic assessment based on assessment for learning, assessment as learning, assessment of learning. There are two assessment strategies used, namely summative assessment and pharmacological assessment.
Pengaruh Modal Psikologis dan Komitmen Afektif terhadap OCB melalui Mediasi Budaya Responsif pada Staf RS Selasih Medika
Authors: Apriliana Rahmasari , Rini Tjipto , Rita Kemala
Published: July 2024

Organizational citizen behavior merupakan suatu hal penting yang perlu dimiliki oleh staf rumah sakit karena berkaitan dengan peningkatan kinerja pegawai dan kinerja organisasi. Penelitian ini bertujuan untuk mengetahui modal psikologis, komitmen afektif yang dapat mempengaruhi Organizational citizen behavior dan dimediasi oleh budaya responsif. Pengambilan sampel dilakukan dengan teknik proporsional random sampling. Metode analisis data dilakukan dengan menggunakan PLS-SEM. Hasil penelitian menemukan bahwa modal psikologis dan komitmen afektif mempengaruhi perilaku kewargaan organisasi melalui mediasi budaya responsif. Modal psikologis tidak berpengaruh terhadap Organizational Citizenship Behavior. Komitmen afektif tidak berpengaruh terhadap Organizational Citizenship Behavior. Komitmen afektif mempengaruhi budaya responsif. Modal psikologis mempengaruhi budaya responsif. Budaya responsif mempengaruhi perilaku kewargaan organisasi. Penelitian selanjutnya dapat memperbesar sampel tidak hanya di RS Selasih Medika saja namun di RS swasta lainnya agar hasilnya dapat digeneralisasikan lebih luas. Penelitian ini berkontribusi terhadap upaya meningkatkan perilaku kewargaan organisasi sektor kesehatan, melalui faktor-faktor seperti modal psikologis, komitmen afektif, dan budaya responsif.
Efek Celebrity Endorser dan Shopping Lifestyle terhadap Impulse Buying Collagen Drink Byoote di Surabaya
Authors: Fu’adah Farhah , Fitriyah Zumrotul
Published: July 2024

Standar kecantikan di Indonesia dapat dipengaruhi oleh beberapa faktor, termasuk budaya, sejarah, dan media. Perawatan dan kecantikan tak cukup hanya berasal dari aspek luar tubuh. Banyaknya bisnis di industri kecantikan dengan berbagai jenis produk yang beraneka ragam dapat menjadikan persaingan yang sangat kompetitif. Tujuan penulis dalam penelitian ini menganalisis pengaruh celebrity endorser dan shopping lifestyle terhadap impulse buying collagen drink Byoote di Surabaya. Byoote merupakan salah satu dari 5 Top Brand Index yang masuk dalam kategori collagen drink terlaris, namun mengalami penurunan  penjualan produknya. Metode penelitian ini adalah kuantitatif dengan melakukan penyebaran kuesioner. Accidental sampling adalah metode pengambilan sampel yang digunakan dalam penelitian ini, dengan jumlah 84 responden. Data diolah dengan menggunakan PLS. Hasil temuan penelitian ini menemukan bahwa celebrity endorser dan shopping lifestyle berpengaruh positif dan signifikan terhadap impulse buying produk.
Optimization of Resource Use and Product Production in Agricultural Enterprises
Authors: Borysenko Volodymyr ,   Research Institute ", Borysenko Dmytro ,   Ukrainian Agrarian and Industrial Productivity",   31st Separate Mechanized Brigade
Published: July 2024

The purpose of the article is to develop scientific and practical recommendations for optimizing production activities of peasant farms using economic and mathematical modeling methods, identifying resource potential reserves for its rational use and increasing the economic efficiency of economic activity. The work defines the main stages and features of building an economic-mathematical model for optimizing the enterprise's resource potential. Using the methods of system analysis and synthesis, the types of resources used for production both in general and for individual types of products were determined. An economic-mathematical model was developed, which provides for the main types of activities of the peasant economy: raising pigs, chickens, cattle for the purpose of selling milk, cattle meat, pork and chicken eggs. In the process of modeling, it was found that the company can achieve the maximum income by producing certain types of products and their volumes. The optimal redistribution of the use of production resources is obtained taking into account the production of all types of agricultural products, the normative costs for the production of a unit of each type of product and its sale price. With the use of the built model, an analysis was carried out and resource potential reserves were identified, as well as a strategy for increasing the economic efficiency of production. Data analysis and determination of the optimization solution based on the volume of product sales was performed using the "Solution Search" tool of the Excel spreadsheet. An optimization economic-mathematical modeling of the optimal production structure of the peasant economy, which takes into account the available production resources, is proposed for practical use. The application of the results of the optimization of the production structure makes it possible to use the production potential of the enterprise in the most effective way. It has been proven that achieving the maximum level of profitability and profitability of agricultural enterprises is possible with the use of economic and mathematical modeling methods for optimizing the use of production resources of agricultural producers.
The Impact of Reputation on the Restaurant`s Safety and Security
Authors: Sushchenko Olena ,   Simon Kuznets Kharkiv National University of Economics, Akhmedova Olena , Yermakov Ivan ,   Simon Kuznets Kharkiv National University of Economics,   Simon Kuznets Kharkiv National University of Economics
Published: July 2024

Within the context of everyday life, there is a huge demand for reducing any risks associated with life, leisure and work. That is why people are increasingly trusting only those businesses that try to minimize risks and ensure safety by all possible means, thus creating a positive reputation in their field of operation. Therefore, the content of the category “reputation” of the restaurant enterprises as the basis of its image formation and its influence on the restaurant`s safety and security in conditions of uncertainty have been disclosed in the paper. The largest restaurant chains in the country have been analyzed, their reputation rating, and the impact of reputation on the perception of safety has been identified. It has been proved that the reputation of a restaurant and its recognition in general have a positive impact on the company`s value indicators, affect its scaling capabilities, and, consequently, the company`s reputation should be managed to enhance its competitiveness. It is determined that business reputation, brand awareness and a relatively low level of complexity of launching a business are the main factors of the restaurant`s safe and secure operation and its possible further scaling. To achieve the above stated purpose, the following has been recommended: to check regularly the overall customer satisfaction with each establishment of the restaurant chain as a whole, to constantly adjust the network`s compliance with social trends and target customers’ preferences; to constantly improve the professional level of staff, who plays a crucial role in the service sector; to encourage enterprises to maintain their reputational image, which is a recognized intangible multifactorial asset, at a high level by investing capital and time in order to increase the loyalty of consumers, employees, suppliers and partners.
Improvement of Biomass Accounting as a Bioenergy Asset of Agricultural Enterprises
Authors: Bila Yuliya ,   West Ukrainian National University
Published: July 2024

One of the priority paths for the development of the global energy system and the implementation of decarbonization strategy is the utilization of biomass as a renewable energy source. The absence of a standardized methodology for biomass accounting and the reflection of information about its presence in the composition of bioenergy assets pose a barrier to the development of alternative energy. The research aims to improve the analytical accounting of biomass, choose an optimal methodology for its assessment, and correctly reflect its presence and movement in the activities of agricultural enterprises. The scientific hypothesis of the study is the recognition of biomass as a semi-finished product in accounting. The article employs general scientific and specialized analytical research methods. Induction and analysis have contributed to identifying the significant impact of the absence of biomass accounting methodology on global energy and ecological systems. Economic-mathematical and graphical methods have allowed tracing the evolution of primary renewable energy production in the EU. Analysis, synthesis, and induction are applied to improve the analytical accounting of biomass and its assessment methodology. The article justifies the necessity of separating biomass as a distinct accounting object within semi-finished products. It proposes creating a separate sub-account to accumulate information about biomass in the economic activities of agricultural enterprises. Analytical accounts are allocated according to its types (plant biomass, animal biomass, microalgae, industrial, and household waste). The optimal methodology for biomass assessment and correct reflection of its presence and movement in the activities of agricultural enterprises is determined. Further research is needed to improve the accounting methodology for biofuel production processes and to create a separate report on the bioenergy assets of agricultural enterprises.
А. Сүлейменовтің «Бесатар» шығармасындағы еліктеу сөздер
Authors: Өзтүрк А. , Хавай К.
Published: July 2024

Жиырмасыншы ғасырда өмір сүрген Асқар Сүлейменов – қазақ әдебиетінің ең көрнекті өкілдерінің бірі. Қаламгердің шығармалары өзгеше поэтикалық стилімен, айшықты тілімен ерекшеленеді. «Бесатар» аттышығармасы идеялық жаңалығы, ұлттық танымға деген жаңаша көзқарасы,поэтикалық тілі, стильдік ерекшелігі тұрғысынан қазақ әдебиетінде өзіндікорны бар шығарма. «Бесатарда» қолданылған еліктеу сөздердің көптігі соншашығарманың поэтикалық тілі мен эмоциялық бояуын қанық қылу барысындаавтордың бұл сөздерді мақсатты түрде қолданғанын байқау қиынға түспейді.Бұл мақалада Асқар Сүлейменовтің «Бесатар» атты шығармасында қолданылғанеліктеу сөздер «Имитативтер теориясы» тұрғысынан талданып, жаңа түрдетоптастырылады. Қазіргі түркі тілдеріндегі имитатив сөздер мен қазақ тіліндегіимитатив сөздерді салыстыра отырып зерттеу арқылы шығармадағы түркітілдеріне ортақ еліктеу сөздер жеке-жеке көрсетіледі.Жинақталған еліктеу сөздер жасалу жолына қарай еліктеуіштер және бейнелеуіштер, еліктеу сөз+көмекші етістік қолданылысы, түс атауларынан жасалған еліктеу сөздер түрінде топтастырылды. Еліктеуіштер мен бейнелеуіштер құрамына қарай дара және күрделі болып, ал құрылымдық даму аясына қарай жалаң түрде қолданылғандар, зат есімнің құрамында қолданылғандар, сынесімнің құрамында қолданылғандар және етістіктің құрамында қолданылғандартүрінде жинақталып, талданды. Түркі тілдеріне ортақ еліктеу сөздер мен текқазақ тілінде кездесетін еліктеу сөздер екі топта көрсетілді.
Көркем мәтін құрылымындағы детальдің қызметі
Authors: Ахмер Б.Е. , Аймұхамбет Ж.Ә. , Мирзахметов А.А.
Published: July 2024

Мақалада поэзия мәтіндеріндегі көркем детальдің орны анықталып, ақындардың философиялық танымы мен психологиялық көңіл-күйін, эстетикалық ойын жеткізудегі рөлі айқындалады. Көркем бейнелеудегіұғымдардың мәні ашылып, ақынның көркемдік жадында таңбаланған бейнелерталданады. Мәтін құрылымынадағы көркем детальдің қызметін танытуда Н.Айтұлы, Е.Раушанов, Т.Әбікәкімұлы, М.Райымбекұлы өлеңдеріне талдау жасалады.Қазіргі поэзияда ой, идея, ақынның көзқарасы мен танымы, экспрессивтіэмоциялары түрлі детальдар арқылы көрініс тапқан. Сол элементтер мен детальдар көркем деңгейде түзіле келе мәтіннің жүйесін қалыптастырады. Осыдан жаңа бейнелеу, жаңа стиль, ерекше құрылым пайда болады. Поэзиядағы негізгі ой мен автор ұстанымы идеяны оқырманға жеткізу үшін қандай да бір тәсілдерді қолданады. Поэзияда тілдік бірліктер көркемдік жүйені қалыптастырса, сол жүйенің тетігінде тұрған деталь өзінің мағыналық-символикалық мәнімен жаңа бейнелеулерге негіз болды. Заманауи қазақ поэзиясының көркемдік-бейнелілік жүйесінде детальдар түзілімі ерекше орынға ие жаңашыл ізденістерге толы. Мақалада мәтіндегі көркем детальдің қызметі поэзия туындылары мысалындақарастырылып, жан-жақты талдау нысанына алынады.Көркем туындының мәтіндік құрылымы макро және микро детальдардантұратыны белгілі. Олардың біреуі анық, ашық, қалыпта көрінсе, енді біреулеріжасырын, астарлы, тұспалды түрде қолданылады. Ақындар қолданысында түрліқалыппен бейнелеуге қызмет ететін детальдар мәтіннің өзегі екені талдауларнәтижесінде тұжырымдалады.
Мәтіндегі мифтік мотивтердің қызметі (М. Мағауиннің «Қыпшақ аруы» хикаяты негізінде)
Authors: Қасен А.Т. , Байтанасова Қ.М.
Published: July 2024

Көркем шығарма – әдебиеттанушылық тұрғыда ерекше әдіснамалық зерттеуді қажет ететін нысан. Әдеби туындыда танымдық, идеялық, эмоционалдықсипат тоғыса көрініс табатындықтан, оған кешенді филологиялық талдау қажет.Көркем мәтіннің ішкі мазмұнында шынайы болмыс пен шығармашылық қиял үндесіп, субъективтілік пен объективтіліктің бұлжымас бірлігі орын алады. Осыдан келіп автордың дүниетанымы, дербес ұстанымы, бағалауыштық тұрғыдағы ойы орнығады. Мотив – көркем шығармадағы маңызды категория. Мотив арқылы көркем туындыдағы жетекші идея, қаламгердің болмысы танылады. Мақалада мотивтің теориялық сипаты туралы тұжырымдардыңең негізгілері қарастырылып, оның туынды кеңістігіндегі функциясы зерттеледі.Филолог ғалымдардың мотивке берген анықтамалары сараланып, мотивтіңтүрлері, орнығуы, өзге әдебиеттану категорияларымен кіріге қолданылуықарастырылады. Соның ішінде мәтін құрылымындағы мифтік мотивтіңерекшелігі нақты зерттеу өзегіне алынады. Көркем шығармадағы мифтік мотивтіңидеялық, көркемдік-эстетикалық қызметін айқындауда М.Мағауиннің «Қыпшақаруы» хикаяты талданады. «Қыпшақ аруы» хикаятындағы микросюжеттің, яғнимотивтердің бастауында тұрған қыпшақ балбал мүсіндеріне қатысты мотив-бейне туралы айтылып, автор мен кейіпкер байланысы «альтер эго» – «басқамен» ұғымы аясында көрсетіледі. Мәтіндегі мотив-бейненің лейтмотивке айналуэволюциясына назар аударылып, тұжырым жасалады.
Жоғалған тілдің негізгі лексикасы (Монғолиядағы хотың тілі)
Authors: Жақыпов Ж.А. , Абдикарим Н.
Published: July 2024

Мақала жойылған тілдердің қатарына жататын, әлем тілдерінің тізіміне енбеген хотың тілін зерттеу барысындағы алғашқы кезеңнің нәтижелерін көрсетуге арналған.Зерттеушілер хотыңдарды тек тарихи-этнологиялық тұрғыдан ғана қарастырған.Сондықтан бұл еңбектің ерекшелігі – этностың тілін арнайы зерттеу нысаны етіпалуында.Монғолия елін мекен ететін хотыңдар (Орыс, монғол тілдерінде «хотон» депжазады, ал олардың өзіндік аты – «хотың») этникалық жадын жоғалтпаған: түркітектес екендерін біледі. Соңғы санақ бойынша саны 11000-ға жеткен. Солай болатұра тілдерін жоғалтып алған, әзірше хотың тілінде сөйлейтін адам табылмайтұр. Сөйтсе де жекелеген сөздер халха тіліндегі «говор» сияқты қолданылатыныбайқалады.Қазіргі жалпы тіл білімінде тілдердің тектестігін бағалау үшін «Сводеш тізімімен»бағдарлау жолға қойылған. Сондықтан хотың тілі лексикасының сводештік тізімінжасау міндеті атқарылды. Ал хотың тілінің түркі тіліне жататындығын көрнекідәлелдеу мақсатымен түркітанушы А.В. Дыбоның түркі базистік лексикасынэтимологиялау үшін қолданған стандартты сводештік тізімі пайдаланылды.Хотың тілінің лексика-грамматикалық бірліктерін жүйелеп, тіркеу нәтижесіндеоның түркі тілдерінің қатарындағы орнын, қай топқа жататындығын нақтыанықтау мүмкіндігі бар екені байқалды.
Implementasi Pembelajaran Berdiferensiasi untuk Meningkatkan Kemampuan Pemahaman Matematis Siswa pada Materi Trigonometri
Authors: Safira Dhanesti  , Ayu Wulandari Andhika , Pardiastuti Yuni
Published: July 2024

Peserta didik memiliki latar belakang dan karateristik yang berbeda-beda. Salah satu cara guru dalam memenuhi kebutuhan belajar siswa yang memiliki karakteristik berbeda-beda tersebut adalah penerapan pembelajaran berdiferensiasi. Tujuan dari penelitian ini adalah meningkatkan kemampuan pemahaman matematis siswa dengan menerapkan pembelajaran berdiferensiasi. Penelitian ini mengimplementasikan pembelajaran berdiferensiasi pada materi Trigonometri. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) dengan empat tahapan, yaitu perencanaan, tindakan, pengamatan, dan refleksi. Subjek dalam penelitian ini adalah 35 siswa kelas XI dengan kemampuan yang berbeda-beda. Hasil penelitian ini menyatakan bahwa adanya peningkatan dari penerapan pembelajaran berdiferensiasi di kelas tersebut setelah melewati 2 siklus yang dijalani.
Comparison of the Effect of Probiotic Powder, Probiotic Liquid, and Probiotic Combination on Broiler Carcass Quality and Carcass Percentage
Authors: Susanti
Published: July 2024

A key factor in accomplishing the SDGs is the livestock industry and broiler chicken farming. Zero hunger is one of the SDGs' goals, and it enhances nutrition to support food security in the livestock and agricultural sectors. It's intriguing to research the usage of probiotics as a booster in chicken feed addition. The purpose of this study was to determine how adding probiotic-based liquid, powder, and combination affected the quality and percentage of the carcass weight. Under a fully Randomized Design in a 4 x 4 factorial layout, one hundred Ross broilers were randomly split into four groups (five replicates per treatment and five birds per replicate). T0 is the control group (no probiotics), T1 is the baseline diet plus probiotic powder (50 mg/kg), and T2 is the drinking water plus probiotic liquid (1 mL/L). and T3= Combination (Liquid probiotic + drinking water 1 mL/L) and Powder-based utilized Basal diet + probiotic powder 50 mg/Kg. Duncan was employed in additional tests. Probiotics can increase the percentage of carcass and the quality of the carcass weight. T3 is the most effective treatment in terms of carcass weight and percentage of the carcass.
UPAYA PEMINIMALAN BIAYA DISTRIBUSI DENGAN MERENCANAKAN RUTE PENGIRIMAN MENGGUNAKAN METODE SAVING MATRIX
Authors: Sitorus Ericson , Wibowo Agam , Herlina Rere , Setiafindari Widya
Published: July 2024

PT. Madu Baru PG Madukismo yakni perusahaan penghasil gula dimana berdiri pada tahun 1955 serta lokasinya di Desa Padokan Tirtonirmolo Kasihann Bantul. Permasalahan yang dihadapi perusahaan saat ini yaitu dalam kegiatan distribusinya belum optimal dikarenakan rute distribusi masih belum efektif dan acak serta alokasi kendaraan ke rute juga masih belum dipertimbangkan sehinggan tentunya menimbulkan biaya distribusi yang sangat tinggi. Bedasarkan permasalahan yang dihadapi ini maka penelitian bertujuan agar mendapat rute pengiriman produk paling optimal serta tepat dan mengalokasikan kendaraan ke rute berdasarkan kapasitas kendaraan. Metode yang akan digunakan yaitu saving matrix serta dengan bantuan Metode Farthest Insert serta metode Nearest Neighbor untuk melakukan pengurutan rute yang didapatkan dari metode saving matrix.. Hasil analisa memakai metode Saving Matrix menyatakan jumlah rute distribusi bisa turun damulairi 5 rute jadi 4 rute. Kemudian setelah dilakukan pengurutan, nearest neighbor menghasilkan rute dengan jarak tempuh yang semula berhumkah 198 kilometer bisa diturunkan jadi 115,15 kilometer, dimana artinya jarak itu bisa disingkat atau lebih hemat dengan jumlah 82,85 kilometer ataupun 41,67%. Adanya penurunan rute membuat biaya distribusi produk jadi lebih rendah. Biaya semula yakni berjumlah Rp 483.578,00 turun jadi Rp 383.919,00. Sehingga terjadi penghematan biaya distribusi berjumlah Rp 99.659,68 atau sekitar 20,61 %.
Analisis Seven Tools dan FMEA Produk Fillet Ikan Patin pada CV XYZ
Authors: Al Karim Husain , Puspita Sari Maria
Published: July 2024

CV XYZ merupakan perusahaan yang bergerak di bidang manufacturing food. CV XYZ baru berdiri pada tahun 2021 dan belum memiliki sebuah divisi khusus yang menangani masalah Quality Control. Sehingga masih banyak terjadi kecacaatan produk dalam proses produksinya. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang menyebabkan kecacatan produk dengan menggunakan metode Seven Tools dan FMEA. Hasil penelitian ini menunjukkan faktor penyebab kecacatan oada produk fillet ikan patin yaitu faktor manusia, metode, mesin, material, dan lingkungan. Berdasarkan analisis yang telah dilakukan proses produksi fillet ikan patin masih belum terkendali karena masih ada periode produksi yang berada diluar batas control atas dan batas control bawah. Kemudian jenis cacat yang paling dominan adalah cacat sobek dengan persentase cacat sebesar 97,2%. Berdasarkan analisis yang telah dilakukan dengan menerapkan metode FMEA menunjukkan bahwa prioritas resiko tertinggi pada jenis cacat sobek terdapat pada material daging yang lembek dengan nilai RPN sebesar 392 dan prioritas resiko tertinggi pada cacat potong terdapat pada penggunaan bahan baku yang tidak fresh dengan nilai RPN sebesar 180.
Analisis Pengendalian Bahan Baku Raw Material pada PT XYZ
Authors: Fauzi Afif , Indriastiningsih Erna , Sutrisno Agung Widiyanto Fajar
Published: July 2024

Penelitian berhubungan dengan pengendalian bahan baku produk kontruksi baja di perusahaan PT Surya Jaya Perkasa. Perusahaanuntuk melakukan pengendalian persediaan dengan tujuanmenekan biaya dan memaksimalkan laba dengan metode EOQ dan Just In Time (JIT). Tujuan dari penelitian ini adalah untuk mengetahui penerapan metode metode Economic Order Quantity(EOQ) dan metode Just In Time (JIT) sebagai pengendalian persediaan bahan baku pada PT Surya Jaya Perkasa serta mengetahui apakah metode Economic Order Quantity (EOQ) dan metode Just In Time (JIT) lebih optimal dibandingkan dengan kebijaka perusahaan. Metode analisis menggunakan Heizer dan Render model EOQ (Economic Order Quantity). Teknik analisis data dalam penelitian ini menggunakan perhitungan metode Just In Time.
Hasil analisis data dapat diperoleh terdapat perbedaan efisiensi biaya persediaan antara Metode Economic Order Quantity dan Metode Just in Time dalam pengendalian persediaan bahan baku pada periode produksi tahun 2022 dimana temuan penelitianmenunjukan hasil yang berbeda. Dalam hal perhitungan efisiensi biaya persediaan, teknik Just in Time lebih baik. Dan Efisiensi penerapan Just In Time dalam pengendalian persediaan bahan baku lebih besar dari pada Economic Order Quantity yang hanya memberikan efisiensi pengendalian persediaan dibuktikan biaya persediaan menggunakan metode JIT untuk bahan baku UNP 100 menunjukan hasil sebesar Rp 74.001,38 dan untuk bahan baku Frame roller menunjukan hasil sebesar Rp 60.772,45. Metode EOQ dan metode JIT bila dibandingkan dengan kebijakan perusahaan dengan total biaya persediaan untuk bahan baku UNP 100 sebesar Rp. 2,721,555.66 dan untuk bahan baku frame rollersebesar Rp. 2,492,395.03 menghasilkan biaya persediaan dengan selisih yang signifikan. Dari hasil tersebut adanya selisih yang besar sehingga efisien menggunakan metode JIT.
 
Kata Kunci : Pengendalian, Bahan Baku, Economic Order Quantity, Just in Time.
Financialization and innovation activity of Russian companies: Empirical research
Authors: Fokin Igor V. , Rozmainsky Ivan V.
Published: July 2024

In this paper, we conducted an empirical study to assess the nature of the relationship between financialization and the level of innovation activity in Russian publicly listed companies. We relied on previous research in this area and on the models proposed by the researchers. In the empirical part, we prepared four models, based on the sample including 245 Russian publicly listed companies and having the observation period from 2000 to 2021. We applied Ordinary Least Square (OLS), Pooled Least Square (PLS) models, as well as panel data models with fixed and random effects. According to our hypotheses, financialization has a negative impact on the level of innovation in firms and its impact is varying for firms with different levels of financial constraints. The results of the study have shown that these hypotheses were partially confirmed. We have been convinced of the negative impact of financialization on innovation activity, however, if financial constraints were taken into account, not all coefficients had an unambiguous interpretation. Our assumptions and the results obtained, which generally confirmed the hypotheses put forward, are based on a theoretical understanding of the role of shareholder value orientation in this process. Confirmation of these assumptions is set as the goal of further research.
Implementasi Metode Promethee dan Borda Count dalam Seleksi Masuk Karyawan Baru
Authors: Resti Nalsa Cintya , Agustin Verly Ria , Wahyuni Naesla Fifi
Published: July 2024

This descriptive quantitative research aims to explain the stages of calculation using the PROMETHEE method and the Borda Count method in the process of selecting new employees. There are 10 alternatives which are prospective employee data and 10 qualification criteria. There are 3 decision makers who determine the assessment of the interview process, namely the head of HRD, area manager and branch manager. The data is processed using the PROMETHEE method to obtain the value of the decision to determine the order and then the value is ranked using the Borda Count method. Alternative H that gets the highest rating is a candidate who has the right to pass to become a new employee of the company.
Clinical signs, diagnosis and treatment of trichophytosis in guinea pigs
Authors: Sablieva V. O. , Pashkov K. V. , Andriiash O. E. , Bilan M. V. , Zazharskyi V. V.
Published: July 2024

Dermatophytosis is one of the most common infectious diseases of the skin among animals. Knowledge of such infections is extremely important and will help to reduce the spread of zoophilic infections among humans, especially in close contact with pets, which may be asymptomatic carriers of dermatophytes, and among laboratory animals of vivariums or pet stores. The article describes the clinical, diagnostic and therapeutic aspects of trichophytosis of guinea pigs. The results of our research are important from a scientific and practical point of view, indicating the need for timely detection of sick animals, asymptomatic carriers, and adherence to a preventive strategy that will help prevent the transmission of dermatophytes among animals and humans. Clinical signs were recorded in animals that were in neighboring cages: in one animal – in the form of round lesions with dense gray scales 5–10 mm in diameter on the face. The individual hair tufts were crusted over. In another animal, on the sides and abdomen, dull fur, few round spots covered with thin and dry scales and partial hair loss were noted. Laboratory tests during the life of the animals revealed straight hyphae of septated mycelium of the fungus, arranged in rows, and straight chains of spores inside and outside the hair. The fungus did not fluoresce under a Wood's lamp. Powdery beige colonies, yellowish on the reverse side, were found on Sabouraud agar on day 8 after sowing of pathological material from both patients and animals in contact with patients. The fungus was classified as Trichophyton spp. by morphology and culture properties. The patients were treated orally with terbinafine and topically with imaverol. Sodium hypochlorite was used as a disinfectant to treat hard surfaces, care tools, and cages. Trichophytosis and other zoonotic pathogens have consequences for human health, which emphasizes the need for awareness among pet owners. This plays a key role in protecting the health and safety of both humans and animals, and their harmonious existence.
Open Government dalam Perspektif Poststructuralisme Bernard Stiegler (Studi Kasus di Desa Pejambon Kabupaten Bojonegoro)
Authors: Vyandri Masadib Akmal , Suaedi Falih , Wardiyanto Bintoro
Published: July 2024

Penelitian ini ingin mengkaji dan membangun open government dengan menggunakan perspsektif dari Bernard Stiegler. Bahwa pemakian teknologi informasi dalam lingkungan Pemerintahan adalah keharusan dan memberikan manfaat, tapi juga memberikan efek racun. Metode yang digunakan dalam artikel ini adalah artikel kualitatif pada studi kasus dengan analisis data spiral, adapun Langkah analisis, mengorganisir data, membaca dan mencatat ide, mendeskripsikan kode menjadi tema, membangun dan menilai interpretasi, mewakili dan visualisasi data. Temuan artikel ini bahwa framework open government telah memberikan public value di desa Pejambon namun ternyata juga memberikan masalahnya tersendiri. Fokus pada teknologi akan mengesampingkan keberlanjutan. Fokus pada inovasi, akan mengesampingkan pemberdayaan masyarakat. Fokus pada teknologi akan melahirkan kelompok yang termarjinalkan. Oleh karena itu untuk mencapai public value, framework open government harus juga mengembangkan keberlanjutan, minat dan kemampuan masyarakat, adanya keseimbangan kewenangan, dan juga pemerataan.
MANAGEMENT ACCOUNTING AND INTERNAL ECONOMIC CONTROL OF THE WAREHOUSE CONTROL SYSTEMS AT THE ENTERPRISE
Authors: Vladyka Yuliia ,   National Aviation University, Turova Larysa , Zaderaka Nataliia ,   National Aviation University,   National Aviation University
Published: July 2024

This article delves into the pressing need for banking institutions to enhance the efficiency of their resource utilization. It begins by acknowledging the crucial role that resource efficiency plays in the operations of banking institutions, highlighting its direct impact on competitiveness, financial health, and the ability to meet client needs effectively. The multifaceted concept of "efficiency" within the banking sector is then explored, emphasizing its significance in various aspects of operations, including cost management, risk mitigation, and customer service optimization. The article further underscores the pivotal role of innovative technologies in driving resource optimization within banking institutions. It examines how the integration of artificial intelligence (AI) into banking operations can revolutionize processes, improve decision-making, and enhance overall efficiency. Additionally, it discusses the potential of digital service channels and mobile applications in streamlining resource allocation, making banking services more accessible and convenient for customers. Moreover, the article scrutinizes the impact of blockchain technologies and other emerging innovations on the banking industry. It highlights how these technologies have the potential to transform traditional banking processes, improve transparency, and increase security. The significance of data analysis in mitigating credit risks and detecting suspicious transactions is also emphasized as a critical component of ensuring the integrity and stability of banking operations. In addressing the critical issue of cybersecurity within the banking sector, the article recognizes it as a paramount concern in the era of digital finance. It discusses the challenges posed by cyber threats and the importance of implementing robust security measures to safeguard sensitive financial data and protect against potential breaches. Drawing on these insights, the article concludes by advocating for the widespread adoption of innovative technologies to optimize resource utilization in banking. It delineates strategies for effectively implementing these technologies, including investment in research and development, staff training, and infrastructure upgrades. Emphasis is placed on the imperative of staying abreast of technological advancements to remain competitive in the rapidly evolving financial landscape.
PROBLEMS OF LABOR MIGRATION DURING WARTIME IN UKRAINE: WAYS OF ATTRACTING, MOTIVATION AND MECHANISMS OF RETAINING INTERNALLY DISPLACED PERSONS
Authors: Zhuravlev Oleksii ,   International Humanities University, Kalaman Olha ,   International Humanities University
Published: July 2024

The article is devoted to the problems of labor migration that arose on the territory of Ukraine during the war years. The situation on the labor market was analyzed and the reasons for its occurrence were explained. The purpose of the article is to investigate, identify and formulate the problems of wartime labor migration in Ukraine, namely the ways of attracting, motivating and keeping internally displaced persons, which was also achieved. The conditions of existence in which a significant part of the population of Ukraine lives have been revealed. The share of the population that is not currently living in their homes is shown and its structure is shown. The circumstances faced by Ukrainians on the territory of the rf have been revealed. The issue of motivation and stimulation of the return of Ukrainian citizens from Europe was considered. The conditions of their stay in refugee status are depicted, which can be characterized as a potential danger for return. The problem of competition regarding the retention of labor resources between Ukraine and Europe is highlighted. The problems of internally displaced persons are depicted and their positive characteristics are provided, which will contribute to stimulating their development and motivation for further gains in the labor market. Factors influencing the decision of internally displaced persons to move to a new place of residence within Ukraine are determined. Recommendations for the attraction, motivation and development of mechanisms for keeping internally displaced persons at all levels have been developed, formulated and systematized in detail. A detailed mechanism for the implementation of these recommendations is proposed. For each institution in Ukraine, tasks are defined and detailed, the fulfillment of which will allow us to hope for positive changes in the labor market. It has been proven that internally displaced persons are one of the most important labor market resources in wartime. Therefore, it is necessary to pay attention to the resources of their development and to attract all available reserves for their stimulation.
IMPLEMENTATION OF THE INTERRELATED ELEMENTS OF INFRASTRUCTURAL SUPPORT FOR TRANSFORMING THE COMPETITIVE POTENTIAL OF TOURISM INDUSTRY ENTITIES
Authors: Ierko Iryna ,   Lesya Ukrainka Volyn National University
Published: July 2024

The article examines the ways of implementing the interconnected elements of infrastructural support for the transformation of the competitive potential of tourism industry entities and the reasons for their provision in the post-war period. The functions and factors of infrastructural support are determined. The factors worth highlighting are the following: touristic, ecological, social, demographic, economic, innovative, geopolitical, and personal. The study argues that each of the elements of infrastructural support must correspond to the particular phase of transforming the competitive potential of the tourism industry entities. The ways of infrastructural support for transforming the competitive potential of tourism industry entities are determined and characterized. The study substantiates that at the phase of turbulence, it is important to increase the efficiency of the infrastructure facilities supporting the development of the competitive potential of tourism industry entities; in the fluctuating phase – liquidation of the unprofitable objects of infrastructural support for the development of the competitive potential of the tourism industry subjects; at the bifurcation phase – the formation of new objects of infrastructural support for the development of the competitive potential of the subjects of the tourism industry; at the deformation phase – increasing stabilization of the infrastructure facilities, and at the transformation phase – intensification of the development and modernization of infrastructure facilities, which is the basis for improving the competitiveness of tourism industry entities. The implementation of all interrelated elements of infrastructural support for the transformation of the competitive potential of the subjects of the tourism industry will allow it to obtain competitive advantages and support sustainable and secure development of the tourism industry, thus creating a favorable environment for balancing the market of tourist services/products.
ENERGY MANAGEMENT AS A DIRECTION OF SOCIO-ECONOMIC AND ENERGY SECURITY IN UKRAINE
Authors: Kilnitska Olena ,   Polissia National University, Yaremova Maryna , Afonin Oleksandr ,   Polissia National University,   Polissia National University
Published: July 2024

The article reviews the development of regulatory and legal documents regarding the implementation and organization of energy management in Ukraine. A historical retrospective analysis is presented and the modern update of the national energy management system formation for 2005–2024 is outlined. The expediency of the implementation and operation of the Unified state system for monitoring production, supply, transportation, consumption and payment for fuel and energy resources and communal services, as a single state tool for organizing the formation of balance sheets for strategic planning and forecasting of socio-economic processes, has been proven. The impact of European integration on the functioning of the fuel and energy complex in Ukraine is considered. The main planning stages of Ukraine's activities in the field of energy management for 2023–2026, which are coordinated by the State Agency for Energy Efficiency and Energy Saving, are given. The problems of energy consumption and energy efficiency are identified in the context of the formation of the middle class of society, the recovery of the economy of Ukraine during the war and the support of its national security. An assessment of the expenditure structure of Ukrainian households for 2010–2021 was carried out. It was established that over the past 15 years, the share of expenditure on thermal energy, electricity, gas, solid fuel, and other communal and transport services has acquired a steady upward trend. It is substantiated that the energy costs of the Ukrainian family in 2010 accounted for 12.9% of the total costs of national households, unlike in 2022, as their specific weight increased to 20%, i.e. a fifth of the population's income. The assessment of the level of equipment of buildings with nodes of commercial accounting for thermal energy, hot water supply, drinking water in the section of residential buildings and non-residential premises is presented. Proposals regarding long-term priorities for Ukraine at the current stage in the field of energy management have been formulated, taking into account the European energy policy.