bluuebunny/crossref_metadata_2025 huggingface dataset:
STUDY OF THE ECONOMIC SPECIALIZATION OF THE REGION BASED ON THE ASSESSMENT OF INTERREGIONAL DIFFERENTIATION
Authors:   Samara state university of economics, Samara, Russia, Koroleva Elena N. , Shchelgachev Sergey A. ,   Samara state university of economics, Samara, Russia
Published: August 2024

The article studies aspects of the region’s economic specialization based on an assessment of interre- gional differentiation. The relevance of the research topic lies in the fact that interregional differentiation plays a significant role in the formation of regional specialization in the economy. Regions with different levels of develop- ment, access to resources and infrastructure usually develop in certain directions, which leads to the formation of their unique specializations. The uneven distribution of natural resources, labor resources, infrastructure and capital between regions leads to the fact that each region has its own competitive advantages and specializations. For example, a region with rich natural resources may specialize in the extraction and processing of these resources, while a region with developed infrastructure may become a center for logistics and trade. The study of interregional differen- tiation will help identify opportunities for promising regional development based on economic specialization. The subjects of the Volga Federal District are considered as the object of research, special attention is paid to the Orenburg region. The subject of the study is economic, organizational, financial and production relations that arise in the process of economic specialization of a region based on an assessment of interregional differentiation. The purpose of the study is to study the economic specialization of the region based on an assessment of interregional differentiation. The article proposes methodological support for studying the differentiation of regional development (using the example of the Orenburg region) based on methods of comparative and retrospective analysis, as well as rating assessment. It is highlighted that interregional differentiation is a significant factor in the development of economic specialization of the region. The results of the study can be used by scientists for further research in the direction of developing the economic specialization of the region based on an assessment of interregional differentiation.
MILK MARKET AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF RURALAREAS
Authors:   Stavropol State Agrarian University, Stavropol, Russia, Kusakina Olga N. , Blinova Yulia Yu. ,   St. Petersburg State Agrarian University, St. Petersburg, Russia
Published: August 2024

The agri-food market sector of the country’s socio-economic system is represented by different markets, among which the milk market occupies an important place, providing the country’s population with the most important product that determines the country’s food security, balanced development of the economy of agriculture and related industries, increasing the efficiency of labor use in the agricultural sector, smoothing out seasonality in the use of labor. The relevance of the topic of scientific research is determined by the fact that the state and vector of development of the milk market is in close interaction with the sustainable development of rural areas, since its functioning is manifested through the use of resources, as part of rural areas, to create a dairy product in response to meet constant demand, both at the moment and in the future. Taking into account the multidirectional nature of the category of sustainable development of rural areas and the multifunctionality of the milk market, it is advisable to monitor its state in a dynamic market environment and manage the elements of the market mechanism at all levels of the economy.
FINANCIAL POLICY OF THE KRASNODAR TERRITORY
Authors:   Kuban State Agrarian University, Krasnodar, Russia, Khramchenko Anna A. , Tkachenko Darya O. ,   Kuban State Agrarian University, Krasnodar, Russia, Ponomarenko Diana K. ,   Kuban State Agrarian University, Krasnodar, Russia
Published: August 2024

This article conducted a study that includes an analysis of the main points of view expressed in the literature on financial policy, as well as the formation of their own clear and comprehensive understanding of the content of this concept. The main purpose of our research is to clarify the content of the concept of financial policy in a form that, in turn, will be used for the overall development of our economy and society. Achieving this goal required studying a large amount of literature in this field, both domestic and foreign, taking into account a wide range of concepts related to the meaning of the term, the goals set within the framework of state fiscal policy, and the main approaches (monitoring methods) to achieve these goals.
CREATION AND APPLICATION OF THE SYSTEM OF INTERNAL FINANCIAL CONTROL OF INDUSTRIAL ENTERPRISES
Authors:   Grozny State Petroleum Technical University named after Academician M.D. Millionshchikova, Grozny, Russia, Akhmadova Aishat A. , Pyrnova Olga A. ,   Kazan State Power Engineering University, Kazan, Russia
Published: August 2024

Being an important part of the economic structure of our country, industrial enterprises create economic value, which accounts for a significant share of the total national economic income, and the creation of an internal financial control system for industrial enterprises can allow enterprises to gain more advantages in fierce competition, realize the economic benefits of enterprises and contribute to the development of industrial enterprises. Currently, under the influence of many factors, the creation of a system of financial internal control of industrial enterprises in Russia is still imperfect, which limits the development of enterprises. Based on the concept of the internal control management system, this article analyzes the basic requirements and the state of development of the financial internal control system of industrial enterprises and suggests appropriate improvement measures that will help to promote the creation and improvement of the financial internal control system of industrial enterprises.
IMPROVING THE FINANCIAL POLICY MECHANISM OF THE NATIONAL ECONOMY OF THE RUSSIAN FEDERATION
Authors:   Kuban State Agrarian University, Krasnodar, Russia, Khramchenko Anna A. , Latyshova Victoriya A. ,   Kuban State Agrarian University, Krasnodar, Russia, Chesebieva Alina Yu. ,   Kuban State Agrarian University, Krasnodar, Russia
Published: August 2024

Financial policy plays a significant role in the development of the national economy of the state. It covers all spheres of public relations, and its main task is to provide financial resources for the implementation of programs of economic and social development of the state. The development and implementation of an effective national financial strategy helps maintain balance in the economic system, counteract negative trends and actively support the moderniza- tion of the national economy. This article discusses financial policy and its importance in the use of financial resources. The content of the elements of financial policy is described, as well as the composition of goals and objectives is deter- mined. Various directions of financial policy are analyzed and its implementation in the national economy of the state is investigated. Special attention is paid to the efficiency and rationality of the use of financial resources, and the current state of the state’s financial policy is described.
MANAGERIALACCOUNTING AND IFRS (IAS): COMPARATIVE CHARACTERISTICS AND INTEGRATION CAPABILITIES
Authors:   Financial University under the Government of Russia, Kovalenko Daniil D.
Published: August 2024

This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the second part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).
MANAGING THE RISKS OF COMMERCIALIZATION OF KNOW-HOW RIGHTS
Authors:   Russian state academy of intellectual property, Moscow, Russia, Livitskiy Sergey V. , Volkov Andrey T. ,   Russian state academy of intellectual property, Moscow, Russia
Published: August 2024

The article describes the specific risks that affect the commercialization of know-how rights in enterprises, the causes of their occurrence, and their interrelationships. The objectives and methods of intellectual property risk management are disclosed. Practical recommendations are given on management decisions aimed at preventing or reducing the impact of external and internal factors that cause the possibility of such risks.
ISSUANCE AND CIRCULATION ISSUES OF DIGITAL FINANCIALASSETS
Authors:   St. Petersburg State Marine Technical University, Saint-Petersburg, Russia, Aminova Firuza I. , Proshina Arina V. ,   St. Petersburg State Marine Technical University, Saint-Petersburg, Russia
Published: August 2024

The article examines the key aspects of the new phenomenon in the economy – the issue and circulation of digital financial assets. The main attention is paid to analyzing the indicators of the digital financial assets market. The article identifies the problems associated with the issuance and circulation of digital financial assets. The advantages of issuing and circulation of digital financial assets are noted on the basis of comparison with the usual securities. The article analyzes the possibility of using digital financial assets in economic activity.
THE CONNECTION BETWEEN INCOME INEQUALITY AND SCIENTIFIC AND TECHNOLOGICAL PROGRESS FROM THE POINT OF VIEW OF POLITICAL ECONOMY
Authors:   Moscow State Institute of International Relations (MGIMO University), Moscow, Russia, Zavyalov Alexander D.
Published: August 2024

The article analyzes the views of scientists of the late 20th and early 21st centuries on the question of whether there is a connection between income inequality and the development of the digital economy. Based on an analysis of the works of Lawrence F. Katz, David Autor, David Deming, Dani Rodrik, Robert Solow, Joseph Schumpeter and Klaus Schwab, the author answers the research question – what factors are determining for the generation of inequality in the digital economy. As such factors, the author identifies globalization, a reduction in the share of labor in the world GDP with a simultaneous reduction of the capital profitability, an increase in economic rent from the possession of technology, and a greater profitability for capital compared to labor from the introduction of technology. As a result of a comparative analysis of the concepts set out in the works of the above mentioned authors, it is concluded that they all recognize the fact that as a result of the introduction of new technologies, there is an increase in inequality. It was also found that the IT industry is developing according to the same laws as conventional production. As a new technology is widely introduced, it becomes «routinized,» and accordingly, as a large number of workers master the technology, wages fall. Moreover, the development of technology can, in principle, lead to layoffs of workers, which further deepens the problem of inequality. To verify the results of the analysis, the author analyzed statistical indicators for achieving SDG 10 «Reducing inequality within and between countries» based on the annual UN Sustainability Report. It was found that the target will not be achieved by 2030, but it significantly lays behind the other 16 SDGs. Thus, the author’s hypothesis about the growth of income inequality under the influence of digitalization processes is confirmed.
DIGITALAND ECONOMIC DIFFERENTIATION OF REGIONAL DEVELOPMENT
Authors:   Orenburg State University, Orenburg, Russia, Korabeinikov Igor N. , Tel’nov Vladimir V. ,   Orenburg State University, Orenburg, Russia
Published: August 2024

The article studies aspects of digital and economic differentiation of regional development. The relevance of the research topic lies in the fact that digital and economic differentiation of regional development is a phenomenon that is observed in many countries of the world. This means that different regions within a country have different degrees of access to digital technologies, infrastructure and economic resources, which in turn affects the level of economic development and well-being of the population. Digital differentiation of regional development is manifested in unequal access to high-speed Internet, digital educational resources, innovative technologies and digital services. Regions with more developed digital infrastructure have more opportunities for developing business, education, healthcare and other areas of life. The study of digital and economic differentiation of regional development will help identify opportunities for promising regional development in the digital economy. The subjects of the Volga Federal District, the cities of Moscow and St. Petersburg are considered as the object of research, special attention is paid to the Orenburg region. The subject of the study is the economic, organizational, financial and production relations of digital and economic differentiation of regional development. The purpose of the study is to study the digital and economic differentiation of regional development. The article proposes methodological support for the study of digital and economic differentiation of regional development (using the example of the Orenburg region) based on methods of comparative and retrospective analysis, as well as rating assessment. It is highlighted that active digital transformation is a key tool in overcoming problems associated with the socio-economic and investment development of the region. The results of the study can be used by scientists for further research in the direction of reducing the digital and economic differentiation of regional development.
DIGITAL TRANSFORMATION OF ENTERPRISE OPERATIONS USING THE EXAMPLE OF FOOD ROCKET
Authors:   Independent Researcher, Malina Evgenia V.
Published: August 2024

This article examines the issues of digitalization of the activities of economic entities operating in the United States. A brief analysis of scientific literature on the issues of digital transformation of enterprises and the development of the digital economy in various countries is carried out. Some patterns of digital transformation of organizations that are indicated in the scientific literature are identified and the extent to which these patterns are implemented within the framework of the activities of a specific organization operating in the United States is examined. Next, the author analyzes the implementation of the concept of digital transformation using the example of the Food Rocket company, operating in the delivery industry in the USA. The process of expanding the business model from classic delivery to «Dark Kitchen» and greestors based on digital transformation technologies is considered. As a result, conclusions were drawn about the usefulness of applying the experience of digital transformation of the Food Rocket company in the work of organizations of a similar profile in the Russian Federation.
CRYPTOCURRENCY AS A PHENOMENON OF THE DIGITAL ECONOMY
Authors:   Ministry of Natural Resources and Environment of the Russian Federation, Sabanov David A.
Published: August 2024

The purpose of the article is to study crypto currency as a product of development and a phenomenon of the digital economy. The article determines that the most common definition of this as a means of payment, crypto currency is digital money that does not have physical expression and exists in the digital environment. They are based on block chain technology, which serves to ensure transactions and their security. In a certain sense, we can consider that crypto currency is a modern analogue of the physical money that we use in everyday life. In the modern world, digital assets carry hidden capabilities in terms of circumventing existing sanctions, combating inflation and devaluation within many countries. Although crypto currency has not yet been fully integrated into the international financial sector, it is already having a significant impact on financial markets, which could play a significant role in the future of the international economy. It is concluded that crypto currency, as a product of the digital economy, is a complex mechanism in its structure, which is aimed not only at understanding the very technological base of the crypto currency industry in terms of the versatility of the tools and concepts included in it, but also in attempts to establish a unified international partnership in terms of discussing possible concepts and common opinions. One way or another, while creating great opportunities for financial transformation and adaptation of new technologies, crypto currency also carries great risks and difficulties associated with legal regulation.
THE INFLUENCE OF KEY EXTERNAL AND INTERNAL FACTORS OF ENTERPRISES ON THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND THEIR INNOVATIVE POTENTIAL
Authors:   St. Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Trofimova Natalya N.
Published: August 2024

The article examines the impact of digital transformation on the innovative potential of enterprises, taking into account differences in the form of ownership, size of the enterprise, industry characteristics, level of industrial concentration and other determining factors. Recommendations for managing the digital transformation of an enterprise are proposed.
MARKETING STRATEGIES FOR PRICING IN SECOND-HAND BOOKS ONLINE TRADE
Authors:   Stavropol State Agrarian University, Stavropol, Russia, Grigorenko K.E. , Tambieva J.A. ,   Stavropol State Agrarian University, Stavropol, Russia
Published: August 2024

Recently, against the background of such factors as the pandemic of coronovirus infection, foreign economic sanctions, simplified conditions for trade on domestic marketplaces, there has been an explosive growth in the sphere of secondary turnover of book products (booksellers). This branch of commerce, traditionally concentrated in the hands of small and medium-sized businesses, operating locally almost exclusively in the forms of offline trade, in the new conditions of easier access to the promotion of goods through online channels faced a number of difficulties in the field of pricing. In this article, based on the study of the practical work of the book trade enterprise «Booklit» in its own online store and on a number of marketplaces, an algorithm for the use of marketing strategies of pricing in online book trade is developed.
RISKS IN THE CONTEXT OF TAX COMPETITION OF COUNTRIES
Authors:   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia, Zhutyaeva Svetlana A. ,   St. Petersburg State University of Railways of Emperor Alexander I, St. Petersburg, Russia, Popova Maria I. ,   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia, Maryanenko Victor P. ,   St. Petersburg University of Management Technologies and Economics, St. Petersburg, Russia
Published: August 2024

The article defines and types of tax competition, describes tax risks. The positive and unfair consequences of tax competition are analyzed; economic factors affecting the state and functioning of the state tax system are presented. The reasons for the occurrence of tax risks are disclosed. The measures of their minimization in the conditions of tax competition are proposed. The steps aimed at improving the competitiveness of the Russian tax system are formulated.
PROFESSIONAL DEVELOPMENT AS AN ELEMENT OF MOTIVATION FOR MANAGEMENT PERSONNEL IN THE OILAND GAS INDUSTRY
Authors:   Institute of Public Administration and Management of the Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia, Korchagina Olga G.
Published: August 2024

The article discusses issues related to modern methods of professional development of management personnel in the oil and gas industry. Such development is considered as an element of motivation. New resources for the professional growth of management personnel increase the efficiency of an oil and gas industry enterprise.
FEATURES OF THE FORMATION OF THE COMPANY’S FINANCIAL STRATEGY BASED ON THE FORECAST BALANCE SHEET IN THE CONTEXT OF DISCOUNTED CASH FLOWS AND CHANGES IN THE KEY RATE OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION
Authors:   St. Petersburg University of Management Technologies and Economics, Lazareva Natalia A. , Maryanenko Victor P. ,   St. Petersburg University of Management Technologies and Economics, Fedorov Vladimir A. ,   St. Petersburg University of Management Technologies and Economics
Published: August 2024

The article is devoted to the specifics of the formation of a company’s financial strategy based on a forecast balance sheet in conditions of discounted cash flows. The purpose of this study is to establish the degree of impact and materiality criteria for the formation of the company’s financial strategy of such important factors as the forecast balance sheet, discounting of key economic indicators and changes in the key rate of the Central Bank of the Russian Federation. To achieve this goal, the essence, significance and procedure for forming a financial strategy based on the impact of the forecast balance sheet as the most important tool for assessing the financial stability of the company, as well as discounting factors and changes in the discount rate of the Bank of Russia were investigated, the advantages of the company’s financial strategy formed taking into account these criteria were assessed, and prospects for identifying potential financial problems and planning short-term financial strategy. In the article, the research methodology is determined by the use of general scientific and private scientific methods, a formal logical approach; in addition, methods of selecting significant indicators and analyzing them were used to determine the degree of influence of the main factors in comparative techniques and methods. Methods of modeling the relationships between the performance indicator (financial policy) and the main components (forecast balance, discounting, discount rate of the Bank of Russia) are used. As a result of the study, it was found that the formation of a successful financial strategy of the company is based on forecast information about the company’s assets (including cash, inventories, equipment), liabilities (loans, delinquencies, taxes, etc.), equity, discounting of these indicators. In addition, it was found that the development and updating of the financial strategy is significantly influenced by changes in the academic rate of the Central Bank of the Russian Federation and the data of the forecast balance sheet, which in turn can be used as a basis for developing company budgets, for attracting investments and loans, for reporting to interested parties – investors, partners and regulatory authorities.
PROJECT MANAGEMENT OFFICE AS AN ELEMENT OF THE COMPANY’S ORGANIZATIONAL STRUCTURE
Authors:   Institute of Public Service and Managemene, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia, Khlynin Nikolay N.
Published: August 2024

Project office is a relatively new phenomenon in the field of project management. In a rapidly changing socio-economic environment, today’s companies are under increasing pressure to adapt to new market requirements. To remain competitive, organizations must restructure and implement new management systems that respond to the challenges of the times. Project management has long proven its effectiveness and has become an indispensable tool for successful conduct of activities for almost all organizations. However, the shift to project-oriented management often requires a rethinking of traditional organizational structures and new approaches. One of these approaches is the implementation of a project office, which forms the whole system of project and office management.
Porous material software analysis
Authors: Мікуліч О.А. , Заякін Д.К.
Published: August 2024

The paper describes key moments in the development and implementation of software for analyzing the porosity of materials. The advantage of using the developed product is the ability to conduct experiments based on regular photographs, which can now be obtained with a regular phone with sufficient accuracy. Such an application significantly expands the possibilities of conducting research in production without additional laboratory experiments.
The program, based on the Swift programming language and the MVVM architectural pattern, is a powerful tool for analyzing architectural objects and materials. The MVVM pattern promotes maintainability by reducing code complexity and improving code readability, allowing developers to focus on their specific areas of expertise. By leveraging Swift's performance and optimization capabilities, the software ensures smooth and responsive user experiences, crucial for image processing tasks. The development of the software is facilitated by the use of Xcode IDE and simulators, which provide comprehensive tools for building, testing, and debugging iOS applications. Additionally, the software employs unit tests to verify functionality, enhancing code quality and reliability.
The program features an intuitive interface that allows users to easily select and analyze image zones, providing detailed information about the area and porosity. Future enhancements will include advanced algorithms for determining pore density, secure storage, sharing, and exporting of analysis results, catering to diverse research needs. This application will be particularly useful for architects, engineers, and builders, simplifying the design process and ensuring efficient use of resources. Overall, the software represents a versatile and powerful tool for analyzing porous materials, with ongoing development aimed at further optimization and expansion.
Дослідження інклюзивності громадських будівель луцька
Authors: Парфентьєва І.О. , Мельник Ю.А. , Задорожнікова І.В. , Степанюк В.О.
Published: August 2024

Сучасне суспільство рухається у напрямку створення безбарʼєрного середовища. Місто Луцьк як обласний центр повинно забезпечувати усім своїм жителям доступність до місць надання всіх видів послуг. Для забезпечення комфортного пересування містом необхідно передбачити облаштування будівель, пішохідних зон та вулиць спеціальними засобами і конструкціями. Дана стаття містить в собі обстеження вхідних груп громадських будівель на передмет інклюзивності та перевірку їх облаштування на відповідність діючим нормативним документам.
Розвиток європейських норм nzeb та їх імплементація в будівельні норми україни
Authors: Пахолюк О.А. , Задорожнікова І.В. , Чапюк О.С. , Хомик С.М.
Published: August 2024

Питання енергетичної безпеки в світі актуальні протягом багатьох десятиліть. Для регулювання цієї сфери у будівництві видано значну кількість нормативних та законодавчих документів. Європейський Союз вирішує такі питання шляхом ухвалення та реалізації відповідних директив.
Наразі документ "Імплементація EPBD в Україні" знаходиться на етапі розробки. Однак проведені дослідження спрямовані на порівняння положень цього документу за прикладом Польщі за 2016 та 2020 роки з нашим майбутнім документом, а також діючими нормами в сфері енергоефективності.
Оцінювання термостабільності адгезійних добавок
Authors: Пиріг Я.І.
Published: August 2024

В статті розглянуто методи оцінювання термостабільності адгезійних добавок, які застосовуються для підвищення адгезійних властивостей бітумних в`яжучих. На основі експериментальних даних встановлена різниця між значеннями зчеплюваності бітумних в`яжучих, модифікованих адгезійними добавками, зістареними різними стандартним методами короткострокового старіння. Запропоновано використовувати для зістарювання бітумів, модифікованих адгезійними добавками, метод TFOT.
Профілактична обробка дорожніх покриттів хімічними протиожеледними матеріалами для боротьби із зимовою слизькістю
Authors: Сєдов А.В. , Фоменко О.О.
Published: August 2024

У статті узагальнений аналіз міжнародного досвіду усунення і запобігання утворення зимової слизькості за даними міжнародних конференцій під егідою PIARC. Серед різних методів боротьби із зимовою слизькістю найбільше розповсюдження отримав хімічний метод із застосуванням протиожеледних матеріалів, з використанням хлористих солей. В даний час особлива увага приділяється профілактичній обробці поверхні покриття дорожнього одягу протиожеледними матеріалами, оскільки при утворенні ожеледиці різко зменшується коефіцієнт зчеплення колеса з дорожнім покриттям і підвищується кількість ДТП. Найбільш цікавий досвід країн Північної Європи, Канади і США, який поєднує в собі застосування сучасних засобів снігоприбирання і ефективних протиожеледних реагентів, що забезпечують підтримку в належному стані дорожньої мережі цих країн і зниження негативної дії реагентів на оточуюче середовище. Перехід на профілактичну обробку дозволяє на 20 % знизити сумарну витрату хімічних протиожеледних реагентів.
Pengaruh Komunikasi Interpersonal Terhadap Peningkatan Kinerja Pegawai Dinas Bina Margadan Pengairan Pematangsiantar
Authors: Saragih Marintan
Published: August 2024

“Dinas Bina Marga dan Pengairan pematangsiantar” yang berlokasi dijalan Pdt. Wismark Saragih no. 28 pematangsiantar merupakan pekerjaan umum yang sudah berdiri sejak penjajahan belanda. Dinas Bina Marga dan Pengairan pematangsiantar mempunyai tugas melaksanakan kewenangan pemerintah. Manusia di dalam kehidupannya harus berkomunikasi, artinya memerlukan orang lain dan membutuhkan kelompok atau masyarakat untuk saling berinteraksi. Komunikasi dalam konteks komunikasi organisasi harus dilihat dari berbagai sisi. Sisi pertama adalah komunikasi antara atasan kepada bawahan. Sisi kedua antara pegawai yang satu dengan pegawai yang lain. Sisi ketiga adalah antara pegawai kepada atasan. Kinerja juga dapat berarti prestasi kerja, prestasi penyelenggaraan sesuatu. Dalam konteks penilaian ini yang dimaksud dengan kinerja ialah melihat sejauh mana Komunikasi yang dilakukan Dinas Bina Marga Dan Pengairan Kota Pematangsiantar dalam mencapai tujuan yang telah ditetapkan. Dalam penelitian ini instrumen yang digunakan untuk pengumpulan data adalah kuesioner berupa angket dan wawancara terbuka. Instrumen pengumpulan data yang dilakukan melalui daftar pertanyaan yang disusun sedemikian rupa sehingga dapat dengan mudah dijawab oleh para responden, adapun yang menjadi responden ialah seluruh PNS Dinas Bina Marga dan Pengairan Pematangsiantar. Dikarenakan jumlah populasi yang akan diteliti yaitu 30 orang. Untuk ketepatan hasil penelitian maka peneliti mengambil keseluruhan populasi sebagai sampel yaitu  pegawai Dinas Bina Marga dan Pengairan Pematangsiantar. Dari hasil Uji regresi berganda dapat diperoleh bahwa Y=10,476+42,6x Dari persamaan linear berganda diatas dapat disimpulkan bahwa Komunikasi Interpersonal berpengaruh positif terhadap peningkatan kinerja pegawai Dinas Bina Marga dan Pengairan Pematangsiantar. Dari hasil uji T diperoleh pada variabel komunikasi interpersonal (X) Nilai propabilitas signifikansi komunikasi interpersonal (0,01 < 0,05)  Berdasarkan hasil tersebut dapat disimpulkan bahwa variabel komunikasi interpersonal (X) secara parsial berpengaruh signifikan terhadap variabel kinerja pegawai (Y)
Pengaruh Pelatihan dan Pendidikan Dalam Meningkatkan Prestasi Kerja Pegawai Kantor Satpol PP Kabupaten Simalungun
Authors: Saragih Tumpak Mangoloi , Purba Djuli Sjafei
Published: August 2024

Sumber daya manusia merupakan suatu aset yang sangat penting dimiliki oleh sebuah instansi atau organisasi. Hal ini karena faktor manusia  yang berperan melaksanakan kegiatan untuk mencapai tujuan yang diinginkan oleh instansi tersebut. Berdasarkan penelitian yang telah dilakukan pada kantor Satpol PP Kabupaten Simalungun bahwa Pelatihan Dan Pendidikan berpengaruh besar terhadap Prestasi Kerja pegawai. Ini terlihat dari teknik analisis yang telah dilakukan yaitu dengan menggunakan sampel 40 responden dengan metode skala likert, data yang didapat dianalisa dengan menggunakan data yaitu Uji Instrumen dengan menggunakan Uji Validitas dan Uji Reabilitas, Uji Hipotesis yaitu dengan Analisis Regresi Linear berganda, Uji T, Uji F dan Analisis Koefisien Determinasi (R2). Persamaan regresi yaitu Y=2,072+0,324 X1 + 0,558X2. Ini menunjukkan nilai koefisien variabel Pelatihan positif sebesar 0,324 dan variabel Pendidikan  positif  sebesar 0,558, maka dapat disimpulkan Nilai r adalah 0,975 menunujukkan bahwa hubungan koefisien anatara Pelatihan Dan Pendidikan sangat kuat bahwa Pelatihan Dan Pendidikan mempunyai pengaruh positif terhadap Prestasi Kerja.Determinasi (R2) adalah 0,938. Hal ini menunjukkan bahwa sebesar 93,8% Pelatihan Dan Pendidikan dapat dijelaskan oleh variabel Prestasi Kerja, sedangkan sisanya (100% - 93,8 %= 6,2%) dijelaskan atau dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Uji t dilakukan untuk mengetahui variabel-variabel bebas (Pelatihan Dan Pendidikan) terhadap variabel terikat (Prestasi Kerja) pada Kantor Satpol PP Kabupaten Simalungun. Dari uji thitung X1 sebesar mempunyai thitung yakni 8,244 dengan ttabel=1,6877. Variabel X2  mempuyai thitung yakni 10,105 dengan ttabel= 2,431. Jadi thitung>ttabel artinya terdapat pengaruh positif dan signifikan dari variabel bebas terhadap Prestasi Kerja
Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja GMI Effatha
Authors: Purba Sahala , Manullang Novelita
Published: August 2024

Penelitian ini membahas tentang penyajian keuangan laporan entitas nirlaba.Awalnya, nirlaba entitas menyajikan laporan keuangan berdasarkan PSAK 45 yang kemudian diubah menjadi ISAK 35.Satu dari entitas nirlaba yang termasuk dalam gereja, aspek yang paling penting adalah keuangan akuntabilitas.Akuntabilitas yang baik diperoleh dari standar akuntansi yang berlaku umum.Jurnal ini bertujuan untuk mengetahui penyajian laporan keuangan berdasarkan penerapan ISAK 35.Objek dari makalah ini adalah presentasi laporan keuangan Gereja GMI Effatha.Data dikumpulkan melalui serangkaian wawancara dan observasi. Keuangan pernyataan - pernyataan yang akan dihasilkan adalah pernyataan - pernyataan dari posisi keuangan, laporan komprehensif  laba rugi, laporan arus kas dan catatan atas laporan keuangan
Pengembangan Usaha Mikro, Kecil dan Menengah Makanan Ringan melalui Optimalisasi Bisnis Model Canvas
Authors: Mansur Umar
Published: August 2024

UMKM memainkan peran penting dalam perekonomian Indonesia, terutama di sektor makanan ringan. Namun, banyak umkm menghadapi tantangan dalam mengembangkan bisnis mereka efektif. Bisnis model Canvas adalah salah satu strategi yang dapat membantu UMKM merumuskan dan mengoptimalkan model bisnis mereka. Penelitian ini bertujuan untuk mengembangkan dan mengoptimalkan model bisnis pada UMKM Kinori Chips, sebuah usaha yang bergerak di bidang produksi keripik pisang. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan Business Model Canvas membantu dalam mengidentifikasi area strategis yang memerlukan peningkatan, seperti inovasi produk dan optimalisasi saluran distribusi. Rekomendasi dari penelitian ini meliputi diversifikasi produk dan penerapan strategi pemasaran digital untuk memperluas jangkauan pasar dan meningkatkan daya saing usaha.
Pentingnya Advertising dalam Skala UMKM Terhadap Era Digitalisasi
Authors: Mansur Umar
Published: August 2024

Tujuan penelitian ini adalah untuk menganalisis pentingnya periklanan (advertising) bagi pelaku usaha kecil dan menengah (UMKM) dalam menghadapi era digitalisasi. Metode yang digunakan adalah metode kualitatif dengan data yang dapat diperoleh dari teknik pengumpulan data berupa wawancara yang mendalam dan observasi dari sumber terkait periklanan digital dan perkembangan UMKM di era digital. Populasi yang diteliti adalah pelaku UMKM di Indonesia yang telah memanfaatkan strategi periklanan digital. Sampel diambil secara purposive dengan memilih UMKM yang telah menggunakan periklanan digital selama minimal 1 tahun. Instrumen penelitian berupa studi dokumen dan wawancara mendalam dengan pelaku UMKM terpilih. Hasil penelitian menunjukkan bahwa advertising memiliki peran penting bagi keberlangsungan dan perkembangan UMKM di era digital saat ini. Periklanan digital memungkinkan UMKM menjangkau pasar yang lebih luas dengan biaya yang relatif terjangkau. Namun demikian, diperlukan strategi periklanan yang tepat dan pemahaman mendalam tentang perilaku konsumen digital untuk memaksimalkan efektivitas advertising bagi UMKM.
Stochastic lies: How LLM-powered chatbots deal with Russian disinformation about the war in Ukraine
Authors: Makhortykh Mykola , Sydorova Maryna , Baghumyan Ani , Vziatysheva Victoria , Kuznetsova Elizaveta
Published: August 2024

Research on digital misinformation has turned its attention to large language models (LLMs) and their handling of sensitive political topics. Through an AI audit, we analyze how three LLM-powered chatbots (Perplexity, Google Bard, and Bing Chat) generate content in response to the prompts linked to common Russian disinformation narratives about the war in Ukraine. We find major differences between chatbots in the accuracy of outputs and the integration of statements debunking Russian disinformation claims related to prompts’ topics. Moreover, we show that chatbot outputs are subject to substantive variation, which can result in random user exposure to false information.
Pengaruh Pengembangan Karir dan Work Life Balance terhadap Turnover Intention dengan Retensi Karyawan sebagai Variabel Mediasi
Authors: Putri Indira Natasya Kusuma , Yulihasri  , Games Donard
Published: August 2024

In the era of competitive business and Industry 5.0, human resource management (HRM) becomes crucial for achieving competitive advantage through the development, reinforcement, and transformation of organizational culture. This study explores the influence of career development and work-life balance on the turnover intention of female employees at Bank Nagari. Employees are considered the most important assets because their contributions affect the company's reputation and profitability. The involvement of female workers provides valuable skills, diversity, and inclusivity, yet their representation in leadership roles remains low. This research uses a quantitative method with primary data collected through questionnaires from 67 female employees at Bank Nagari headquarters. The results show that career development does not significantly affect turnover intention, while work-life balance has a significantly negative influence on the intention to leave. Demographic factors such as age, marital status, length of service, and income level play a more dominant role in influencing employees' decisions to stay. Additionally, employee retention and job satisfaction act as mediators in the relationship between work-life balance and turnover intention, indicating that policies supporting work-life balance and effective career development programs can enhance retention and reduce turnover intention. Investing in career development programs and work-life balance is a crucial strategy for increasing employee satisfaction and loyalty.
Kelime Çağrışım Testi ve Bilişsel Haritalama Tekniğinin Görgül Bir Çalışma Üzerinden İncelenmesi: Van Yüzüncü Yıl Üniversitesi Zeve Kampüsü
Authors: Karasu Mehmet
Published: August 2024

Kelime çağrışım testi ve bilişsel haritalama tekniği sosyal bilimlerde sıklıkla kullanılan araştırma teknikleri arasındadır. Bu çalışmada nitel yöntemlerde postpozitivist yaklaşımda ele alınabilecek bu iki araştırma tekniğinin görgül bir araştırma üzerinden değerlendirilmesi hedeflenmektedir. Bu kapsamda 130 üniversite öğrencisinin üniversite kampüsüne dair çağrışımları ve bilişsel haritaları, sırasıyla kelime çağrışım testi ve bilişsel haritalama tekniği ile incelenmiştir. Kelime çağrışım testi verileri IRAMUTEQ programı aracılığıyla prototip analizi ve benzerlik analizine; bilişsel haritalama sürecinden elde edilen veriler ise bilişsel haritaların çözümlenmesine tabi tutulmuştur. Her iki teknikten elde edilen sonuçlar yurtlar, sahil, fakülteler ve hastane gibi mekânların ortak bir şekilde vurgulandığını göstermektedir. Kelime çağrışım testi, kampüsün büyüklüğü, Van Gölü, sosyal ilişkiler ve kampüsle ilgili sorunları vurgularken, bilişsel haritalarda kampüs yolları, otobüs durakları, yemekhane, üniversite girişi ve Alle Yolu gibi öğeler belirgin hâle gelmiştir. Sonuçlar bu iki tekniğin bir arada kullanılmasının araştırma konusuna dair sözel ve görsel dillere ilişkin bütünsel bir perspektif sunmaya son derece yardımcı olduğunu göstermektedir. Ayrıca her iki tekniğin biliş ve duygulanıma ilişkin kapsamlı bilgiler yanı sıra temsil nesnesine dair deneyimlerin doğrudan ya da dolaylı ipuçlarını sunduğu gözlenmiştir. Kelime çağrışım testi katılımcıların temsil nesnesiyle nasıl ilişki kurduklarını ve temsil nesnesine dair anlayışlarını inşa etmek için neleri seçtiklerini ortaya koyarken; bilişsel haritalar temsil nesnesinin belirli yanlarının nasıl önceliklendirildiğini anlamaya olanak tanımaktadır.
Amalan Khurafat Berkaitan Bayi Dalam Masyarakat Melayu Islam Melaka [Superstitious Practices Related to Babies In The Malay Muslim Community Of Malacca]
Authors: Abdullah Rahmat , Wan Abas Wan Mohammad Ubaidillah
Published: August 2024

Islam sangat menitiberatkan perkara yang berkaitan dengan akidah dan syariah. Segala amalan dan kepercayaan yang tidak berdasarkan kepada sumber-sumber yang asal seperti Al-Quran, Hadith, Ijma' dan Qiyas adalah ditolak oleh Islam. Segala bentuk khurafat sama ada yang berbentuk amalan atau kepercayaan boleh membawa kepada syirik dan bertentangan dengan akidah dan syariah Islam. Namun sebahagian masyarakat masa kini masih mempercayai dan mengamalkannya dalam keadaan tertentu atas faktor tertentu. Kertas ini bertujuan untuk mengenal pasti amalan-amalan khurafat terhadap bayi yang masih dilakukan dalam kalangan masyarakat Melayu di negeri Melaka. Selain itu ia akan menilai tahap kefahaman khurafat terhadap bayi dalam kalangan mereka. Responden kajian melibatkan 45 wanita Melayu di sebuah kampung di Melaka Tengah yang pernah berkahwin, hamil dan bersalin. Data dianalisis secara peratusan menggunakan perisian Microsoft Excel berdasarkan skala Likert 1-5. Dapatan menunjukkan terdapat 5 amalan khurafat tertinggi dan 2 amalan khurafat yang paling rendah pernah dilakukan oleh ibu hamil terhadap bayi semasa melayari tempoh mengandung, bersalin dan berpantang. Selain itu, kefahaman ibu hamil tentang amalan khurafat terhadap bayi berada pada tahap sederhana. Nilai min tertinggi iaitu 4.93 merujuk kepada responden memahami perbuatan khurafat terhadap bayi adalah termasuk di dalam dosa-dosa besar dan syirik kepada Allah manakala nilai min terendah iaitu 1.57 merujuk kepada pernyataan ‘saya memahami keseluruhan amalan khurafat terhadap bayi dan tidak pernah melakukannya’.
Fahaman Ateis Melayu Mengenai Islam Dalam Media Sosial: Analisis Kandungan Facebook [Malay Atheists' Thought of Islam Through Social Media: Facebook Content Analysis]
Authors: Razali Kauthar , Md Zain Aman Daima , Wahab Muhammad Rashidi , Abd Wahab Norazilawati
Published: August 2024

Kajian ini bertujuan untuk mendedahkan penulisan oleh golongan ateis Melayu di Facebook mengenai ajaran Islam di Malaysia. Ateis merupakan kelompok yang menolak kepercayaan terhadap Tuhan dan agama. Tambahan pula, kewujudan pemikiran ini juga dikesan di negara Malaysia dan berjaya mempengaruhi sebahagian masyarakat Melayu untuk menerima pemikiran ateisme. Hasilnya, terdapat beberapa kumpulan ateis Melayu yang aktif dalam media sosial. Mereka bukan sahaja mengasaskan gerakan ateis Melayu, malah pada waktu yang sama golongan ini juga aktif menulis mengenai pandangan mereka terutamanya mengenai agama Islam melalui media sosial termasuk Facebook. Oleh itu, kajian ini menumpukan tiga isu utama yang ditolak oleh golongan ateis Melayu. Pertama isu berkaitan ketuhanan (akidah); Kedua isu kitab suci al-Quran dan ketiga isu ibadah. Kajian ini menggunakan kaedah kualitatif yang melibatkan analisis kandungan di media sosial. Penulisan mereka yang terdapat di dalam kumpulan ateis Melayu di Facebook daripada tahun 2018 hingga tahun 2022, telah dianalisis untuk mengenal pasti salah faham berkaitan tiga isu utama yang dipilih. Selain itu, sumber sekunder turut digunakan seperti jurnal, buku dan majalah bagi mengukuhkan lagi kajian yang dijalankan. Hasil kajian mendapati bahawa, sejarah fahaman ateisme berkembang di Tanah Melayu selepas penjajahan yang dilakukan oleh komunis. Perkembangan fahaman ini semakin berkembang seiring dengan perkembangan teknologi media massa sehingga menyebabkan gerakan ateis Melayu berjaya diwujudkan dan bergerak aktif melalui media sosial. Malah, ateis Melayu juga menggunakan kemajuan media sosial sebagai medium untuk mengkritik perkara asas dalam akidah Islam.
Sumbangan Pemikiran Mustafa Al-Siba’i Terhadap Aliran Ahli Sunnah Wal Jamaah. [Mustafa Al-Siba'i's Contributions And Thoughts On The Sect Of Ahli Sunnah Wal Jamaah]
Authors: Ismail Mohd Hatib , Jasni Siti Rohani
Published: August 2024

Mustafa al-Siba’i (1915-1964) merupakan tokoh ahli Sunnah wal Jamaah kelahiran Syria yang banyak menyumbang idea dan pemikiran yang menyentuh berkaitan sosial dan kemasyarakatan. Namun, pemikiran dan sumbangan tokoh ini kepada masyarakat Islam kurang diperkatakan. Di samping itu, kajian terhadap pemikiran tokoh ini tidak banyak dilakukan walaupun beliau mempunyai sumbangan dalam pemikiran Islam semasa. Kajian ini bertujuan untuk menjelaskan sumbangan dan pemikiran Mustafa al-Siba’i dalam konteks kemasyarakatan moden. Kajian ini menggunakan pendekatan analisis kandungan secara deskriptif terhadap karya-karya penulisan Mustafa al-Siba’i. Hasil kajian mendapati bahawa Mustafa al-Siba’i adalah seorang ahli akademik yang mendahulukan al-Quran dan al-Sunnah sebagai rujukan utama dalam setiap perbahasan dan penulisan beliau. Ketokohan Mustafa al-Siba’i membuktikan kesungguhannya dalam menegakkan syiar Islam agar tidak ketinggalan dengan arus fenomena modenisasi. Dapatan juga menunjukkan pemikiran beliau memberi impak yang besar terhadap pembaharuan dalam bidang sosial dan kemasyarakatan.