bluuebunny/crossref_metadata_2025 huggingface dataset:
Juridical Study on the Criminal Acts of theft by Minors at the Surakarta
Authors: Supardi  , Bastianto Nugroho  , Supolo Setyo Wibowo
Published: December 2022

The purpose of this study is to analyze the punishment for the crime of theft committed by children. under age. The research method uses a normative juridical research method, which focuses on the study starting from the provisions of the applicable laws and regulations, accompanied by legal theories and principles related to the problems studied. The results of the study of the Juridical Study of the Criminalization Conducted by Judges Against the Crime of Theft Perpetrated by Minors in the Surakarta District Court based on Law No. 3 of 1997 concerning Juvenile Court. That the Surakarta District Court Judge has acted in accordance with the applicable laws and regulations, namely the Criminal Code, and Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. In making a decision, the judge will consider several things, namely: evidence, the fulfillment of the elements of a criminal act, aggravating and mitigating matters, and the presence or absence of excuses and justifications. From these considerations, the judge handed down a decision against the naughty child. The punishment carried out by the Surakarta District Court judge against minors who commit the crime of theft is still far from the maximum penalty that can be imposed, which is in accordance with Article 11 paragraph (1) of Law Number 3 of 1997.
Improving Legislative Performance by Strengthening Authority and Increasing Obligations
Authors: Shelvi Rusdiana
Published: December 2022

The Regional Representative Council (In Indonesia: DPD/Dewan Perwakilan Daerah) is a government institution formed with noble intentions, to strengthen the representation of regional people so that their issues are fought for in the central government. However, in actual political practice, DPD is constrained by existing regulations in Indonesia, making DPD a legislative body without a clearly defined function and authority, and causing its inability to help increase the output of legislation. The legislature's performance, which increasingly often receives negative comments from the public, is a wake-up call for the Indonesian parliament to improve. This study aims to analyze the legal facts of the chaos of the Indonesian constitutional system that is not optimal in utilizing existing institutions such as DPD. This study also purposes to strengthen the urgency in correcting the mess through legal reform at the constitutional and legislative levels. The normative juridical legal method was used to investigate this matter, which refers to the positive regulations or laws that have been in force in Indonesia, which regulate the Indonesian constitution. As an institution with great potential for assisting the function of the House of Representatives (hereafter called DPR/Dewan Perwakilan Rakyat), DPD has always been neglected by Indonesian constitutional law politics according to this study. This research highlights the problems restricting the Indonesian government in connecting, understanding, and most importantly solving the problems that effect the lives of local communities, and how DPD has the potential to fix if given a better position in the legislation system.
Study of Morality And Human Rights On Former Corruption Prisoners Who Become A Prospective Regional Head
Authors: Sulistyani Eka Lestari
Published: December 2022

After the Constitutional Court's Decision No. 56/PUU-XVII/2019 which provides a legal loophole for former corruption convicts to become candidates for Regional Head, there is a polemic in its application and the integrity of the law itself, distancing the function of law as a tool that can be used as a deterrent effect for a crime. The dialectic between the political rights guaranteed by the Constitution which is firmly held by ex-convicts is very contrary to the teachings of morality taught by Immanuel Kant. The study of morality always prioritizes behavior based on inner truth, not because of external factors or in this case while the law allows, which makes humans far from the inner truth itself. This study uses a normative juridical law research with a legal approach and a conceptual approach. The results of this study indicate that the Constitutional Court's decision places the law above morality, by setting aside something that must be owned by the Regional Head, namely a balance between attitudes and behavior. Furthermore, according to the concept of democracy, the state actually has the right to totally limit the political rights of former convicts of corruption not to go forward again or to abolish them completely, in order to guarantee the integrity of the Government from corrupt actors in the future and also to make the law a function of deterrent effect and the last remedy in enforcement, but in fact the state does not implement it, the state prefers to give access to ex-corruption convicts to advance to become candidates for regional heads on the legal basis of this decision.
Sole Propriesorship and Limited Liability Company Financial Liabilites To Creditors
Authors: Johan Suwinto , Ariawan
Published: December 2022

The government has issued the Job Creation Law. In the Job Creation Law, micro and small businesses can establish a legal entity company. This company is called a sole proprietorship. The establishment of a sole proprietorship is still difficult to distinguish from establishing a limited liability company based on the Law of the Republic of Indonesia Number 40 of 2007. One thing that becomes the attention of stakeholders is the responsibility of sole proprietorships with limited liability. Stakeholders include creditors of financial institutions. This research uses a normative judicial method. This research object is aims to discuss the disadvantage of sole proprietorships compared to limited liability companies to creditors of financial institutions. The research result is find the differences between a sole proprietorship and a limited liability company. This research concludes that a sole proprietorship with limited liability is the same as that of a limited liability company to creditors of financial institutions. Shareholders are not responsible for ties to individual companies. The board of directors is not personally accountable for respective companies' obligations. A particular company is responsible for relations made on its behalf as a legal entity. Any responsibility includes a credit agreement between the company and a financial institution.
ADLİ OLAYLARDAN ELDE EDİLEN DNA’LARIN FAİLİN TESPİTİ AMAÇLI KULLANILMASINDA YENİ BİR YÖNTEM: DNA FENOTİPLENDİRME
Authors: ALTINSOY Ercan , UÇAR Hasan Hüseyin
Published: December 2022

Günümüzde artık adli olayların aydınlatılmasını ve failin tespit edilmesinde Adli Bilimlerin önemi her geçen gün artmaktadır. Adli olaylarda olay yerinden delil arama nedeni şüphelinin kimliğine ulaşmaktır. Bunuda en iyi DNA molekülü yardımıyla gerçekleştirilebilir. Peki eldeki mevcut şüpheli DNA’sı ve veri tabanındaki DNA profilleri ile eşleşmediğinde ne yapılabilir. Muhtemelen adli olayla ilgili başkaca delil yoksa soruşturmada ilerleme sağlamak mümkün olmayacak ve olay faili meçhul kalacaktır.

Ancak son yıllarda kullanılmaya başlanılan adli DNA Fenotiplemesi, olay yerinde elde edilen biyolojik numunelerden veya kimliği tespit edilemeyen ölmüş veya öldürülmüş tanınmayacak haldeki cesetlerin fiziksel özelliklerini tahmin etmektir. Bu yöntem adli makamlar nezdinde henüz delil niteliği kazanmasa da büyük ölçüde genetik materyalin adli kullanım sonucunda bazı olaylarda başarı sağlayacağına işaret etmektedir. DNA fenotiplemesinin temel prensibi kimlik tespiti için DNA'dan yüz şeklinin tahmin edilmesi işlemidir. Referans olarak alınan donörün fiziksel özelliklerini, vericinin biyocografik soyunu tahmin ederek ortak genetik atalarının tanımlaması yapılabilmektir. Buradan yola çıkarak yüz şeklinin ve fiziksel özelliklerinin tahmin edilmesi amaçlanmaktadır. Ortaya çıkartılan yüz şeklinden (resminden) şüpheli kişiyi tespit etmek ve daha sonra DNA profilinin karşılaştırması yapılarak olay yeri ile bağlantısı ortaya çıkarılması işlemi yapılabilmektedir.
Influence of Teachers’ Orientation on Instructional Delivery in Public Senior Secondary Schools in Rivers State
Authors: Wey-Amaewhule Dr. B. , UDOFIA  , Anthony Ann Essien
Published: December 2022

The study investigated the influence of teachers’ orientation on instructional delivery in senior secondary schools in Rivers State. Three objectives, three research questions and three hypotheses guided the study respectively. The research design adopted in this study was a descriptive survey design. The population of the study was 2017 consisted of 36 principals and 1981 teachers and principals drawn from the 36 public senior secondary schools in Port Harcourt Metropolis, Rives State. The sample size was 813 which consisted of 36 principals and 777 teachers. The multistage sampling technique was used for this study. A self-designed structured twenty items questionnaire titled: Teachers’ Orientation on Instructional Delivery questionnaire (TOIDQ) was used for the study. The instrument was validated using face and content validation by the expert judgement of two experts in Educational Foundations and Measurement and Evaluation. The Cronbach Alpha method was used for the reliability of the instrument which yielded a reliability index of 0.89. 813 copies of questionnaire were administered and also retrieved. The study adopted mean and standard deviation to answer the research questions while z-test statistics was used to test the null hypotheses at 0.05 level of significance. Findings of the study among others revealed that; to a high extent teachers’ orientation on classroom management, teaching method, continuous assessment and instructional materials influence instructional delivery in public senior secondary schools in Rivers State. Based on the findings of the study, it was concluded that teachers orientation enhance instructional delivery in classroom management, teaching methods, continuous assessment strategies and proper utilization of instructional materials. It was therefore recommended among others that; Government should organize workshop on classroom management, continuous assessment and in-service training for teachers to enhance instructional delivery in public senior secondary schools in Port Harcourt.
Procrastination, Fear of Failure and Personality of College Students
Authors: Fathima Shabiha , Jose Hannah , Alex Aleena Rachu , Joseph Tini , B Nair Nithya , George Jacob Febin , Mariam John Jikku
Published: December 2022

Procrastination and the fear of failure have been linked to major issues with achievement and health. To forecast how an individual may experience and interpret procrastination and fear of failure, this study attempts to analyse the relationship between procrastination and fear of failure with the big five personality traits. College student’s procrastination, fear of failure and personality traits were assessed using the procrastination scale, the PFAI inventory and the Ten Item Personality Inventory (TIPI) respectively. A sample of 176 was selected using the convenience sampling technique. The data collected using google forms were analysed based on a correlational research design. According to the present study, procrastination and fear of failure were found to be highly correlated with the Big Five personality traits. The limitations and suggestions for additional research were discussed.
NEW DUAL CITIZENSHIP LAW OF LIBERIA ‘READINGS AND ANALYSES’
Authors: Sumaworo Mory
Published: December 2022

In view of this, the subject was listed among other things by the Constitutional Review Committee for a possible amendment as it is impliedly prohibited by the Constitution of the Land under article 28. While awaiting for the amendment through referendum in 2023 after the first attempt failed to meet threshold in 2020 as declared by National Elections Commission (NEC), the both Houses of Legislature had passed dual citizenship law legalizing the practice and, the law had be signed by the President. The new law also, places some restrictions on Liberians with dual nationality in terms of holding public offices both elective and appointed. For the appointed positions, article 4(2) and, for the elective ones, article 4 (1) of the New Dual Citizenship Law conditions for any Liberian who holds the citizenship of another country and desires to run for a public office, to renounce and relinquish that citizenship at least one year prior to a applying to the National Elections Commission. Finally, considering the socioeconomic situation of Liberia, dual citizenship may open different doors of business and economic opportunities for Liberians by birth with different nationalities and neutralized citizens to comfortably invest in country’s economy. Thus, it incumbent upon the government now to aggressively engage  Liberians in the diaspora and dual-nationals to invest and actively contribute to economic activities and taking the country to the next level of prosperity and development.
MIGRANT WORKERS AT MALAYSIAN CONSTRUCTION MARKET: A CRITICAL ANALYSIS OF THEIR FACING DIFFICULTIES
Authors: Uddin Moin , Uddin Md Salah , Islam Md. Zahidul
Published: December 2022

Migrant workers play a significant role to the economy and social development of Malaysia. Most of these employees are working at the construction industry which is known one of the highest hazardous working zones in the globe in terms of personal safety and health. The construction activities comprise various building performances, such as concreting, plastering, paving, bricklaying, painting and other related works. The local people are not much interested to work at this sector. Consequently, Malaysia requires hiring more foreign workers in order to continue the growing demands of building schemes. However, the working situations for those migrant workforces are often challenging but these do not hinder them from working. The aim of this study is to identify and examine some difficulties which are facing by migrant workers in Malaysia. The qualitative method has been used in gathering and analysing of data of this research. This research has found that migrant workers do not achieve some basic legal and humanitarian rights at construction sector in Malaysia. It is submitted that a proper step should be taken to minimise the identified challenges to protect the rights of migrant workers and to influence them to continue working at construction industries in Malaysia.
Poemas de María Paz Cerrejón López
Authors: Cerrejón López María Paz
Published: December 2022

- A ras de asfalto
Poemas de María del Carmen Aranda
Authors: Aranda María del Carmen
Published: December 2022

- Una bandera blanca
Poemas de María Ángeles Lonardi
Authors: Lonardi María Ángeles
Published: December 2022

- Palabras para un hijo- El tiempo pasa- Puertas adentro
Poemas de Petri Fernández
Authors: Fernández Petri
Published: December 2022

- El jardín de tu interior- Mísero Mundo- Pensamientos
Poemas de José Luis González Cáceres
Authors: González Cáceres José Luis
Published: December 2022

1. A Gutiérrez de Cetina.2. José María Blanco-White.3. Mercedes de Velilla (Para cante por Colombianas).4. Hay que entrar en Bécquer para sentirle.5. Cerca del mar. A Juan Ramón Jiménez.6. Antonio Machado Ruiz.7. Poesía igualatoria. A las mujeres poetas y artistas de la Generación del 27.8. A Federico García Lorca.9. A Luis Cernuda.10. A Miguel Hernández.
Poemas de Juan Antonio Guzmán Camacho
Authors: Guzmán Camacho Juan Antonio
Published: December 2022

- Un letra para el himno de España
Poemas de Juan Emilio Ríos Vera
Authors: Ríos Vera Juan Emilio
Published: December 2022

- Mujeres dolientes
Las banderillas del miedo
Authors: Aranda María del Carmen
Published: December 2022

Texto narrativo:

- Las banderillas del miedo
Pentalogía tangerina
Authors: Cohen Mesonero León
Published: December 2022

Textos narrativos:

PENTALOGÍA TANGERINA:- A propósito de la Pentalogía tangerina- Carta a Juanita Narboni- Jacobi- La Librairie des Colonnes- La Calle Goya- Encuentro en Tánger  (1 Juanita y Sol), (2 Francesca)
Gibraltar
Authors: Zulueta Amaya
Published: December 2022

Texto narrativo:Relato perteneciente al libro inédito titulado GIBRALTAR.
Texto crítico: CHANTAL Y LA SOMBRA (De Francisco Núñez Roldán y Marta Morón)
Authors: Medina Ramón
Published: December 2022

Texto crítico: 

CHANTAL Y LA SOMBRAAutor: Francisco Núñez RoldánIlustradora: Marta Morón
Pelatihan Pembukuan Akuntansi dalam Rangka Peningkatan Pelaporan Keuangan UMKM
Authors: Anwar Saepul , Rahmadani Alma Suci , Anggrayanti Rantika , Listiawati Tia , Mevia Tasya Arta
Published: December 2022

KKN ini bertujuan untuk meningkatkan nilai ekonomi pelaku UMKM baik dalam segi pencatatan pembukuan   keuangan akuntansi maupun dari segi pemanfaatan tekhnologi digital. KKN ini menggunakan metode perencanaan, pelaksanaan dan evaluasi. Metode perencanaan dilakukan dengan mengetahui permasalahan pelaku UMKM sehingga dapat dicari solusinya. Survey ini dilakukan dengan melakukan wawancara kepada para pemilik UMKM. Metode pelaksanaan dimana dilaksanakannya program kegiatan yang telah di rencanakan sebelumnya program kegiatannya berupa pelatihan pembukuan keuangan akuntansi sederhana dan pemanfaatan teknologi.Pada metode evaluasi pelaksanaannya dengan melihat Pencatatan pembukuan keuangan serta melihat hasil penjualan, dampak adanya program KKN terhadap pelaku UMKM serta kendala selama program yang telah dijalankan. Hasil KKN ini menunjukkan bahwa upaya meningkatkan nilai ekonomi pelaku UMKM melalui digital marketing dan pencatatan pembukuan  keuangan akuntansi ini sangat membantu para pihak Mitra UMKM dalam menentukan langkah strategi untuk mengembangkan bisnisnya.
Pelatihan Pemanfaatan Jamur Tiram Dalam Produk Olahan (Kebab Jamur Crispy)
Authors: Utami Choirunnisa , Wardani Putri Cindy Kusuma , Purwasih Siti , Suhani Aprillia , Iskandar Indah Silvia , Berutu Enda Selvia Elsana , Aruan Duananda Brigita , Zhafirah Ajrina , Parinduri Dony Damara
Published: December 2022

Industri jamur tiram putih saat ini sedang populer sebagai salah satu upaya meningkatkan penghasilan. Jamur tiram merupakan jamur kayu yang biasa dikonsumsi oleh masyarakat. Harga dan minat konsumen yang cukup tinggi membuat bisnis ini sangat menjanjikan. Tumbuhnya industri jamur tiram di Desa Bah Butong 1 berpengaruh positif terhadap permintaan jamur. Dengan komitmen tersebut, maka usaha jamur tiram putih kelompok tani jamur tiram dan ibu - ibu PKK serta masyarakat akan terlaksana. Pengabdian ini dilakukan di Desa Bah Butong 1 Kecamatan Sidamanik Kabupaten simalungun yaitu kegiatan pelatihan pemanfaatan jamur tiram dalam pembuatan produk olahan yaitu kebab jamur crispy. Adapun metode yang dilakukan dalam pengabdian ini adalah tahap persiapan, penyuluhan dan demontrasi serta pelatihan pembuatan kebab jamur crispy. Hasilnya pelatihan ini diawali dengan menyiapkan kebutuhan pada saat PKM berlangsung, menyampaian materi penyuluhan oleh mahasiswa program studi Akuntansi Fakultas Ekonomi Unversitas Simalungun tentang bagaimana peluang berbisnis olahan modern jamur tiram, khususnya jamur tiram putih, dan terakhir ada demonstrasi dan pelatihan pembuatan kebab jamur crispy. Luaran dari kegiatan ini adalah mahasiswa melakukan pengabdian masyarakat yang meliputi pelaksanaan program kerja pelatihan pemanfaat jamur tiram pada produk olahan kebab jamur crispy agar meningkatkan produktivitas sektor usaha kreatif desa Bah Butong 1 menuju usaha mikro, kecil, dan menengah (UMKM) yang maju
Meningkatkan Aktivitas Diskusi Siswa Melalui Teknik Pembelajaran Send – A - Problem Pada Tema Perubahan Sosial Budaya Mata Pelajaran IPS Di Kelas IX.B Smp Negeri 3 Banjit Kabupaten Way Kanan Semester 1 Tahun Pelajaran
Authors: Tri Astuti
Published: December 2022

Penelitian ini bertujuan untuk meningkatkan keaktifan siswa dalam berdiskusi pada  mata pelajaran IPS  di kelas IX.B di  SMP Negeri 3 Banjit  dengan penerapan teknik pembelajaran  Send – A – Problem. Penelitian tindakan kelas ini dilaksanakan pada Bulan  Juli  2017  sampai dengan Bulan Desember 2017   atau semester  1 Tahun Pelajaran 2017 – 2018, di kelas IX.B  SMP Negeri 3 Banjit , Kabupaten Way Kanan , dengan jumlah siswa 32  orang siswa , 14 orang putra dan 18 orang putri. Data penelitian ini berupa data kualitatif dan kuantitatif. Cara pengambilan data ini menggunakan tes untuk mengukur hasil belajar siswa dan lembar observasi / pengamatan  keaktifan siswa dalam berdiskusi  untuk menilai aspek psikomotorik dan afektif siswa. Data yang diperoleh dari proses dan hasil pembelajaran diolah secara persentase dan tabel statistik sederhana, serta dianalisis secara diskriptif, sedangkan bagaimana pelaksanaan PBM yang dilakukan guru juga dilihat dari lembar observasi kinerja guru dalam melaksanakan pembelajaran dengan teknik Send – A – Problem. Dari hasil observasi selama kegiatan PTK ini didapatkan data nilai keaktifan siswa, yaitu secara klasikal, pada siklus I memperoleh rata – rata 70,30 %, sedangkan pada siklus II meningkat menjadi 74,66 % serta meningkat lagi pada siklus III mencapai 82,13 %. Sedangkan dari segi hasil belajar peserta didik sebelum penerapan pembelajaran berbasis komputer rata-rata ulangan harian adalah 66,80 meningkat menjadi 70,39 pada ulangan harian siklus I, meningkat lagi pada siklus II yaitu menjadi 74,54 serta pada ulangan akhir siklus III rata – rata nilai ulangan siswa mencapai 82,21, sehingga rata- rata peningkatan hasil belajar siswa dalam tiga siklus adalah   6,91 %. Meningkatnya hasil belajar siswa tersebut dipengaruhi proses pembelajaran yang dilaksanakan guru dengan bukti pada siklus I kinerja guru mendapatkan rata-rata skor  nilai 67,38 , meningkat lagi pada siklus ke dua menjadi 78,92  serta meningkat lagi pada siklus ke tiga menjadi 88,46 atau dalam kreteria sangat baik. Rata-rata peningkatan kinerja guru dalam pembelajaran adalah 12,54 %. Dengan kata lain, bahwa keaktifan siswa dalam berdiskusi dan mengikuti pembelajaran serta hasil belajar siswa mengalami peningkatan dengan penerapan teknik pembelajaran Send – A -Problem
Flex Sensors Controlled Animatronics Hand
Authors: Qazi Hassaan , Ahmed Syed Muneer
Published: December 2022

This paper focuses on understanding the simple and unique technique that is used for human robot interaction in robotic hand gesture replication system. The aims to fabricate a dual module system which synchronizes the real hand gesture with mechanical movement of the designed hand module at the output end in real time. The first part input module (IM) is user-controlled module which detects the real hand movement and convert it into signals and the signals are transmitted wirelessly to a receiver module comprising of a mechanical animatronics hand that will process the incoming signals and performs the mechanical movement in coherence with the received signal. Arduino boards integrated with their own microcontrollers and Xbee antennas are used to control both the input and output modules for the completion of the perform gesture. The input module comprises of a glove integrated with flex sensors and the Arduino board. 3D structure which is modeled as the real hand with the servo motors installed on it is used as an output module for the replication of the generated gesture from input module. This paper describes that advantages of Flex Sensors Controlled Animatronics Hand are in the environment which obstructs the physical approach of the humans and is not feasible for the human body. Nuclear power plants or nuclear weapon production areas, sophisticated chemical or pharmaceutical factories, bomb disposal department and Firefighting agencies etc. In all of these scenarios, Personal control is essential yet environment restricts the physical presence of human, therefore, this technique can be used as an alternative to automation so that an individual can operate under such conditions without physically being present at the location, preventing any unforeseen accidents and human casualties.
Penerapan Nilai Dasar Perjuangan HMI dan Tantangan dalam Upaya Menghadapi Era 5.0
Authors: Parandangi Qoumar Nur
Published: December 2022

Saat ini pendidikan di Indonesia memasuki era 4.0 trend pendidikan di Indonesia saat ini yaitu online learning yang menggunakan internet sebagai penghubung antara pengajar dan murid. Perkembangan teknologi rupanya menjadi pelung bisnis di bidang pendidikan dengan mendirikan bimber berbasis online. Selain itu perkembangan teknologi juga mengubah tatanan pendidikan di Indonesia sebagai contohnya sejak tahun 2013 sistem ujian nasional berubah dari paper based test menjadi online based tase,system penerimaan peseta didik baru dari tingkat SD smpai dengan tingkat universitas di Indonesia sudah dilakukan secara online baik dari pendaftaran sampai dengan pengumuman penerimaaan. Maka dari itu  menggunakan kacamata NDP sebagai salah satu risalah ilmiah yang terdapat didalamnya uraian terkait apa yang coba disampaikan dalam tulisan ini. Penulis memahami bahwa peran NDP dalam pendidikan begitu besar dalam perwujudan tatanan masyarakat yang mengantarkan pada suatu bentuk kehidupan manusia yang sejahtera. Masalah kesejahteraan termasuk problematika kemanusiaan yang dimana dengan memakai kacamata NDP, problematika keagamaan saat ini sangat pincang yang dimana yang terlestarikan hanya pergerdilan potensi-potensi masyarakat sehingga sangat jauh dari kata kesejahteraan itu sendiri. Lebih jauh lagi, hubungan antar umat beragama diharapkan pada kerja sama yang nyata dalam kehidupan seharihari, semua agama beragenda sama untuk melawan musuh bersama, musuh dari kemanusiaan yaitu ketidakadilan sosial, kemiskinan, kebodohan, pelanggaran hak asasi manusia dan kepatuhan kepada tirani yang jauh dari kesadaran akan Ketuhanan Yang Maha Esa. Semua agama punya tanggung jawab terhadap kerja nyata ini supaya dapat terwujud secara maksimal.
INSTITUTIONALIZATION OF STRATEGIC PLANNING OF FOREIGN ECONOMIC POLICY: THE SWISS EXPERIENCE AND PROSPECTS FOR UKRAINE
Authors: Hudima Tetіana , Kamyshanskyi Vladyslav , Malolitneva Vesta
Published: December 2022

The article is devoted to the analysis of institutionalization features of strategic planning of economic policy, particularly Ukrainian foreign economic policy, identifying problems in this direction and forming proposals for their decision. Using the comparative method, the experience of strategic planning of Swiss foreign economic policy, as a country that undoubtedly deserves the status of one of the world's leading economic centers, and Ukraine is analyzed and compared. It is proved that the lack of institutionalization of strategic planning in Ukraine leads to a breach of consistency and coherence in the implementation by state authorities as economic policy in general, and its separate directions, in particular the foreign economic policy. Based on the Swiss experience, the expediency of using the cascade model in the process of strategic planning for the implementation of state foreign policy, as well as of Ukrainian legal regulation modernization by strengthening the legal mechanisms of adoption of strategic documents is argued.
МОДЕЛІ ФОРМУВАННЯ ОБЛІКОВО-АНАЛІТИЧНОЇ СИСТЕМИ ФІНАНСОВОЇ ТА УПРАВЛІНСЬКОЇ ЗВІТНОСТІ НА ОСНОВІ ІНФОРМАЦІЙНОЇ ПЛАТФОРМИ МСФЗ
Authors: Акімова Наталія , Наумова Тетяна , Азаден Асває , Козуб Вікторія , Козуб Сергій
Published: December 2022

Моделювання, будучи універсальним методом наукового пізнання, передбачає вивчення будь-якого об’єкта (процесу) у вигляді створення сукупності моделей, які мають основні характеристики та властивості досліджуваного об’єкта. Економічне моделювання є відтворенням економічних об’єктів та процесів в обмежених, малих експериментальних формах та штучно створених умовах. Моделювання як науковий метод давно почали використовувати в системі наукових досліджень загалом та обліку зокрема.Метою статті є вдосконалення теоретичних та методичних підходів до дослідження бухгалтерського моделювання для організації ефективного облікового процесу, що дозволяє підвищити якість результатної інформації та створити прийнятні умови переходу до використання міжнародних стандартів фінансової звітності. У результаті проведеного дослідження було розглянуто можливості моделювання облікового процесу на сучасному етапі й розроблено моделі складання бухгалтерської (фінансової) та управлінської звітності в умовах переходу до МСФЗ. Охарактеризовано 3 моделі облікової політики та запропонована концептуальна модель формування облікової політики відповідно до МСФЗ, що дозволить розглядати облікову політику як інструмент оптимізації процесу підготовки звітності за МСФЗ.  Доведена необхідність розробки механізму формування управлінської облікової політики, спрямованої на підготовку інформації відповідно до вимог МСФЗ, що підвищує ступінь достовірності інформації та дозволяє оптимізувати на різних рівнях управління процес ухвалення управлінських рішень. Проаналізовано способи отримання звітності за МСФЗ українськими компаніями та запропоновані моделі обробки облікової інформації при використанні методу трансформації, паралельного обліку (конверсії), трансляції, а також концептуальна модель автоматизованої обробки облікової інформації при використанні комбінованого методу складання бухгалтерської (фінансової) звітності. Зроблено висновок, що застосування розробленої методики дозволить автоматизувати складання бухгалтерської (фінансової) звітності підприємств в умовах переходу на міжнародні стандарти та оперативно отримувати достовірну результатну інформацію, необхідну зацікавленим користувачам для ухвалення економічних рішень. Запропоновано модель трансформації бухгалтерської звітності у формат управлінських звітів, адаптованих до вимог МСФЗ, у якій виділено взаємозв’язок окремих показників балансу за видами діяльності з іншими управлінськими звітами. Практичне значення отриманих результатів полягає в тому, що використання розроблених науково-методичних рекомендацій, моделей та методик відповідно до принципів міжнародних стандартів фінансової звітності сприятиме підвищенню якості інформаційних ресурсів та зростанню ефективності використання господарських засобів суб’єктів господарювання.
GAME THEORY AND FINANCIAL COMPONENTS FOR DETERMINING THE BUDGET PLACES OPTIMAL DISTRIBUTION IN THE HIGHER EDUCATION SYSTEM OF UKRAINE
Authors: Bocharov Dmytro , Stebliuk Nataliia , Ulianovska Yuliia , Volosova Nataliia , Hryhorash Olha , Petrenko Iryna
Published: December 2022

The complexity and interdependence of management and decision-making problems in the system of higher education require new ideas and approaches, which necessitates the search for new management solutions using modern approaches and methods of economic and mathematical modeling. The article is devoted to the problem of optimal allocation of budget places for higher education institutions by specialty. The conducted research shows that the priorities of the state, labor market and consumers do not coincide. In this situation, the university, as a provider of educational services, must balance the demand of the consumer (applicants, students and their parents) with the offers of the customer (the state, entrepreneurs, the labor market), taking into account the forecast of demand in the labor market. The purpose of the study is to determine the optimal allocation of budget places for higher education institutions considering financial constituents, system analysis and the game theory method. A solution to the problem is offered by building an economic-mathematical model using game theory techniques and methods of analyzing hierarchies, which have a powerful apparatus for considering many different models, approaches and concepts for solving the same problem. The presented mathematical model allows to obtain a balanced optimal distribution of budget places by university specialties, which harmonizes the demands of applicants and employers. The budgetary expenditures for higher education are an effective regulator of direct action on the training of specialists with higher education and an instrument of state regulation of the number of state-ordered students. Based on the results of the study, the model of distribution of the institution's budget expenditures for decision-making management is proposed, which allows redistributing funds to expenditure items that are included in the development expenditures of higher education institutions. Further development of the described model in the direction of researching the impact on existing restrictions on the market of educational services will allow offering powerful mechanisms and technologies for managing the process of forming optimal strategies for the development of higher education institutions.
ПРОГРАМНО-ПРОЕКТНИЙ ПІДХІД ДО ПУБЛІЧНОГО УПРАВЛІННЯ ПРОСТОРОВИМ РОЗВИТКОМ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД ЗА ЇХ ВИДАМИ
Authors: Семигуліна Ірина , Ярошенко Ігор , Красноносова Олена , Козирєва Олена
Published: December 2022

У статті обґрунтовано теоретико-методичні рекомендації щодо розробки організаційного забезпечення реалізації програмно-проектного підходу до публічного управління просторовим розвитком на основі вибору проектів об’єднаними територіальними громадами в залежності від різних їх видів. Метою практичної реалізації запропонованого організаційного забезпечення є створення умов для фінансової спроможності територіальних громад, забезпечення самодостатності і розширення власних конкурентних переваг шляхом переміщення фокусу з дотаційності місцевого самоврядування на програмно-проектне забезпечення місцевого розвитку.У статті запропоновано різні види територіальних громад на основі показників їх фактичного розвитку в умовах наслідків військової агресії, з урахуванням отриманих руйнувань і втрат, та географічного перебування по відношенню до країни – агресора. Були виділені: громади, що перебувають у кризовому стані; громади, що перебувають у стані ризику; тилові громади. Значні відмінності у соціально-економічному розвитку, актуальні проблеми і потреби у першочерговості вирішення впливають на формування стратегічних пріоритетів, визначення програм і проектів для відновлення та розвитку територій. Вибір проектів в процесі публічного управління просторовим розвитком об’єднаних територіальних громад різних видів потребує застосування різних критеріїв, що дозволяє їх згрупувати (за напрямами, часом, умовами, учасниками, ресурсами) й визначити пріоритетність, доступність і ефективність.
IMPACT ANALYSIS OF DIGITAL TRANSFORMATION ON THE NATIONAL BUSINESS STRUCTURES DEVELOPMENT
Authors: Struk Natalia , Yevtushenko Natalia , Khlevytska Tetiana , Nasad Neonila , Ryazantsev Ruslan
Published: December 2022

The purpose of this scientific article is to analyze the impact of digital transformations on doing business in order to substantiate the actualization of digital transformation of the activities of business structures based on the further development of new business models, digital platforms, as well as services that make it possible to increase the level of efficiency of national business structures.To achieve this goal, the research was conducted on the methods of analysis and synthesis (to analyze the management of business processes of organizations and compare the features of functioning using traditional approaches and innovative digital technologies), system analysis, induction, and deduction (to determine the directions of business process management based on digitalization technologies), comparison and grouping of data, qualitative and quantitative analysis, graphical method (for the illustrated presentation of research results), abstract-logical, abstraction and concretization, systematic approach.The genesis of the development of transformational processes of business digitization is considered. The key importance and role of the analysis of the main challenges and directions of digital transformations in the current business environment, including important issues of anti-crisis support for the stable economic development of business structures for the long term in the era of informatization of society, are determined. The key factors of influence on the structural and organizational changes of digitalization processes that significantly affect the conditions and methods of doing business are substantiated. It has been established that the digital transformation of economic development of business structures has led to the emergence of new challenges in the context of business management.It is determined that the basis of business in the digital economy is an information database around which all business processes are built and improved, new business ideas and business models and ecosystems are formed, which provide for close interaction and interconnection of all structural elements of the economic system of enterprises in cyberspace. It is proved that the creation of digital business processes is associated with fundamental reengineering and revision of existing restrictions, as well as taking into account a number of factors that directly or indirectly affect the final result of business structures.The analysis of the impact of digital transformations of any direction (production, managerial, social and personnel), as well as the change in the business model, which is positioned as a logical scheme for doing business and which provides for the effectiveness of the interaction of correctly selected components, confirmed the presence of a positive impact on the economic and organizational development of business structures by increasing labor productivity, the level of competitiveness and performance.
THE NEW MIGRATION WAVE FROM UKRAINE TO EU COUNTRIES: SCALE, FACTORS, CONSEQUENCES
Authors: Kravchenko Iryna , Zhuk Roman
Published: December 2022

The full-scale war ignited by the Russian Federation caused a huge wave of migrants from Ukraine to EU countries. It drastically changed the situation in political and socio-economic areas in Ukraine and the host countries. The current situation with migration is unpredictable and it is reaching a catastrophic scale. It makes a threat to the national security of Ukraine. Preventing the collapse of the country's economy is impossible without a balanced government policy in this area. The purpose of this paper is to study the new wave of migration from Ukraine to European countries after the beginning of the full-scale aggression of the Russian Federation on February 24, 2022, update data on the scale of forced migration of Ukrainians to European countries, analyze the influence of factors affecting the size of migration flows of forced migrants from Ukraine to European countries, and the consequences inflicted by this wave.In our research we systematized data on the number of Ukrainian forced migrants in various European countries, analyzed statistical data on the amounts of financial support received by Ukrainian forced migrants in various European countries and examined data on the number of job vacancies in European countries. Based on these data, we ran a correlation analysis of the relationship between the number of Ukrainian forced migrants and the amount of monthly financial support, and the number of job vacancies. The factors influencing the allocation of Ukrainian forced migrants among European countries were identified and systematized. We demonstrated the importance of considering these factors for solving the problem of the return of Ukrainian forced migrants to Ukraine.We conclude that the amount of financial support is not closely related to the number of Ukrainian migrants in a certain country. More significant is the influence of the factor of the opportunity to get a job and adapt to living conditions in new countries. This indicates the intentions of Ukrainian forced migrants to stay in these countries for a long time, and possibly stay in these countries in the future. To facilitate the return of forced migrants to Ukraine and reduce migration losses in the country, it is proposed to develop a government program for the return of Ukrainian forced migrants, which would cover institutional, organizational and economic dimensions, and would apply the practice of European countries.
ECONOMIC AND LEGAL MECHANISM FOR THE FORMATION AND IMPLEMENTATION OF THE STATE’S FINANCIAL POLICY IN THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR
Authors: Blikhar Mariia , Vaolevska Lesia , Ortynska Nataliya , Vinichuk Mariia , Kashchuk Maryana
Published: December 2022

The purpose of the article is to study the theoretical and applied principles and identify problematic aspects of the economic and legal mechanism and the peculiarities of the formation and implementation of the state's financial policy in the conditions of the Russian-Ukrainian war. The results of the conducted research made it possible to establish that the formation and implementation of the financial policy of Ukraine are under the influence of significant destabilizing factors.Significant problems regarding the formation and implementation of the financial policy of Ukraine were identified, in particular: the strengthening of the negative impact of inflationary factors, a significant decrease in the volume of the country's GDP, increased instability of the exchange rate and risks of devaluation of the national monetary unit, an increase in the volume of money supply in circulation, a decrease in the volume of gold and currency reserves, as well as problems of planning and forecasting the parameters of the formation and implementation of the financial policy of the state in the conditions of the Russian-Ukrainian war. The deviation of the values ​​of Ukraine's financial indicators from the normative values, which testify to the critical drop of the country's GDP in the conditions of military resistance to the armed aggression of the Russian Federation to -45.1%, the increase in the inflation rate to 115%, the increase in the volume of money supply in circulation by all aggregates, the decrease in the level of economy monetization up to 38% and gold and currency reserves up to 25.24 billion US dollars, as well as an increase in the poverty level of the population up to 42%, is proved. It is proposed to improve the economic and legal mechanism for the formation and implementation of the financial policy of the state, taking into account the factors of the state of war in the country, to direct the main efforts to the timely detection and prevention of risks and threats of a financial nature, as well as to stabilize the banking, monetary and credit, budget and currency systems.
Physical Strength Improvement of Nata de Coco by Water Replacement with Carboxymethylcellulose (CMC) as A Potential Bulletproof Material: A Preliminary Study
Authors: Bolilanga Patricya Inggrid Wilhelmina , Sekarini Artanti , Toharani Dita Cinta , Rahmawati Fani , Basuki Rahmat , Ishartono Bayu , Fahri Mirad
Published: December 2022

The dependence on the imported bullet-proof vest  as one of the main equipments of the National Defense System needs attention. This condition treats the independence of domestic defense security. In contrast, the potential of natural materials for bullet-proof vest plates are abundant in Indonesia. Nata de Coco is one of the natural raw materials for producing bullet-proof vest plates that has the potential to be developed. This preliminary research proved that increasing the bond strength of cellulose in Nata de Coco was performed by adding the appropriate crosslinkers. The addition of carboxymethylcellulose (CMC) 2% crosslinker to form Nata de Coco kevlar-like plates (Navlar) was evidenced to increase threefold tensile strength (99.15 MPa) from its original Nata de Coco (31.92 MPa). The development of Navlar is a very strategic sector for producing high-quality bullet-proof vest plates equivalent to kevlar strength. Navlar is more prospective than Kevlar due to its abundant source, cheap, lightweight, and ease to manufacture. Developing Navlar could replace the dependence on imported Kevlar and support the domestic defense industry.
Metodologi Tafsir Mukhtasar
Authors: Erlina Lira , Hariyadi M , Munawwar Said Agil Husin
Published: December 2022

The purpose of this study is to analyze the methodology of mukhtasar interpretation. This research uses library research methods with descriptive qualitative methods used in collecting various information from turâts and contemporary books to examine the epistemology of mukhtasar interpretations found how to determine the criteria for mukhtasar interpretation. The three ways are; first by paying attention to the quantity of an interpretation. Second; analyzed from the content of the interpretation. Third, the provisions of the scholars in assessing it. In this study, it was also found that the interpretation of mukhtasar when viewed from the source side consists of two forms; tafsir mukhtasar bi al-ma'tsûr and tafsir mukhtasar bi ar-ra'yi. The main source of mukhtasar interpretation in addition to the sources previously mentioned is the parent interpretation, namely the interpretations summarized by the mufasir. In terms of method, mukhtasar interpretation is a category of ijmâliy interpretations that interpret verses concisely and easily understood with two models of interpretation; i.e. tafsir mukhtasar ibtidâ'iy or tafsir mukhtasar bizâtihi and tafsir mukhtasar which summarizes the parent interpretation or is named after the interpretation of mukhatsar min ghairihi.
PEMBINAAN PENULISAN KARYA TULIS ILMIAH MELALUI SIKLUS DEMING (DEMING CYCLE) DI SEKOLAH BINA GUNA MENINGKATKAN KARIR DAN PROFESIONALISME GURU
Authors: Jamalludin Jamalludin
Published: December 2022

This research is educational policy research in schools with the aim of fostering scientific writing to improve the career and professionalism of teachers in foster schools. This research was carried out in five (5) development schools consisting of SMP Negeri 2 Sangatta Utara, SMP Negeri 4 Muara Bengkal, SMP Negeri 4 Sandaran, and SMP Negeri 5 Sandaran for the academic year 2021/2022, with the research subjects of 30 teachers and objects research on the development of teaching scientific writing.The methodology used in this study is to use the Deming Cycle (plant, do, control, action). The findings of the research on the development of scientific writings for teachers in foster schools with the following components: (1) plans for writingscientific papers in the professional development of teachers in foster schools have gone very well, with 95% of activity plans running according to indicators (2) plans implementation of teacher scientific writing developmentwith in-house training 90% went very well, (3) the results of the implementation of teacher scientific writing development had compiled scientific papers as many as 23 teachers or about 76%, (4) followup results went well. good, 7 teachers, or 23% of teachers are continuously trained to improve teacher career development.The conclusion of this study is that there is an increase in the development of scientific writing for teachers in foster schools, teachers innovate following self-development according to their competencies according their era.
STUDENTS’ PERCEPTION OF DIGITAL BANKING WITH SPECIAL REFERENCE TO HIGHER EDUCATION INSTITUTIONS IN AHMEDABAD
Authors: Khawrin Mohammad , Tolossa Dawit , Japee Gurudutta
Published: December 2022

The fast growth of the digital banking sector needs a higher level of customer satisfaction. This study sample data was taken as a convenient sampling technique with a standardized questionnaire. The digital banking dimension had (0.908) reliability, customers’ satisfaction had (0.845), reducing waiting time variable had (0.729) reliability. The sample consisted (of 254) students of Ahmedabad city of both genders. The quantitative data was analyzed with SPSS by applying Pearson correlation and t-test to understand the relationship and difference between the gender levels of satisfaction. The result statistically proved that the gender of the participants did not have any significant difference in digital banking satisfaction levels. Moreover, the Person correlations proved that there was a significant association between the levels of customers’ satisfaction with service charges, reducing waiting time, and overall digital banking.