bluuebunny/crossref_metadata_2025 huggingface dataset:
Synthesis and Analysis of Activated Carbon Structure from Ketaping Fruit Shell Biomass Through X-Ray Diffraction Characterization
Authors: Joni Rahma , Aziz Hermansyah , Syukri Syukri
Published: July 2024

Synthesis of activated carbon from ketaping fruit shell biomass aims to produce high-quality active carbon to be applied in various fields. Activated carbon from ketaping fruit shells is synthesized by thermal treatment. It is synthesized through two stages, namely carbonation and activation. The carbonation stage is carried out at 400oC under O2 gas flow. This aims to break down lignol cellulose into carbon with low-quality pores through incomplete combustion. The activation stage is carried out by mixing activated carbon and KOH in varying ratios of 1:1, 1:3 and 1:5 wt. It is carried out by multilevel thermal treatment at 700oC for 3.5 hours to form activated carbon with high pore quality. The activated carbon produced is then subjected to EDS characterization to see the active carbon content and XRD to see the structure of the active carbon with the characteristics of distance between layers, layer height, layer width, and number of layers. The results of EDX analysis show that the active carbon from the shell of the ketaping fruit contains 97.52% carbon and 2.48% oxygen. The results of XRD analysis show that the activated carbon surface area optimum at a molar ratio of 1:3 wt is 1,708.62 mg-1. The distance of the resulting activated carbon layer is 0.3566nm at the 002 peak and 0.2102nm at the 100 peak. The layer height and width of the active carbon layer produced at a 1:3 wt ratio were 0.5489nm and 0.3002nm. Meanwhile, the number of layers of active carbon produced is 3 layers.
Ethnobotany of Medical Plant by the Community in Sitellu Tali Urang Jehe Sub-District Pakpak Bharat District North Sumatera
Authors: Br. Tarigan Ummi Nurulita , Idris Muhammad , Idami Zahratul
Published: July 2024

Pakpak is one of the subethnic groups in North Sumatera that still uses many medicinal plants, especially the people in Sitellu Tali Urang Jahe. The aim of the study was to find out the types of plants used in medicine, to find out the organs of plants used for treatment, to find out how to use plants for treatment, to know the cultural significance of ICS which are used as medicinal plants by the people of Sitellu Tali Urang Jehe sub-district, Pakpak Bharat district. This research method was conducted using qualitative and quantitative methods. Qualitative research was carried out by participatory observation using literature and community knowledge about medicinal plants, while quantitative research was carried out by calculating the percentage of plant species, plant organs and calculating the value of the Cultural Significance Index (ICS). Based on the research results obtained 30 species of plants belonging to 21 families. Plant organs used as medicine are leaves 57%, stems 12%, flowers 9%, rhizomes 9%, roots 3% and fruit 3%. Utilization of plants as medicine, namely by drinking 48%, taped 48%, and dripped 3%. The Calculation of the ICS value of Piper betle L. has the highest preference or importance value among other plants, namely 50, while Alyxia sp., Ageratum conyzoides L., Angiopteris angustifolia, Cheilocostus speciousus, Cnidoscolus aconitifolius, Crassocephalum crepidioides, Crotasaria pallida, Desmodium heterophyllum, Impatiens platypetala, Oxalis barrelieri, Polygala paniculata, has the lowest importance value among other plants, namely 3.
Diabetic Retinopathy Severity Level Detection Using Convolution Neural Network
Authors: Firmansyah Achmad Dinofaldi , Kahar Saliyah Binti , Fitri Zilvanhisna Emka
Published: July 2024

Diabetic retinopathy is a common complication of diabetes mellitus, leading to damage and blockage of retinal blood vessels. Early and accurate detection of diabetic retinopathy severity levels is crucial for timely treatment and prevention of blindness. Diagnostic methods rely on manual examination and human interpretation, resulting in slower and less efficient treatment processes. As a branch of artificial intelligence, computer vision offers a potential solution to analyze retinal images quickly and accurately. The developed system employs image processing techniques and a CNN-based classification model to detect and classify the severity levels of diabetic retinopathy. By providing an automated and efficient approach, the system aims to assist doctors and optometrists in making informed decisions and reducing subjectivity in diagnosis. Early detection through this system can facilitate prompt treatment and improve patient outcomes. The developed system achieves promising results through experimentation and testing with various datasets, with accuracy ranging from 80% to 97%. This project's integration of artificial intelligence, machine learning, and image processing technologies demonstrates their potential in healthcare applications, particularly in diabetic retinopathy diagnosis.
Perceptions of physics teachers and students in Indonesian senior high schools toward the changes of National Examination to Minimum Competency Assessment
Authors: Darul Wasilah Dalfa , Ismail Ali
Published: July 2024

The National Examination is a refinement of learning evaluation carried out by elementary school to high school students, and is held every year, the implementation of this exam aims to improve the quality of education in Indonesia. Although the implementation is held regularly, the facts show that the quality of education in Indonesia is still low. In accordance with the results of PISA and TIMSS which show that Indonesia is in the bottom 10, it means that Indonesian students are still low in terms of literacy and science. This fact changed the evaluation of education which originally used the National Examination, was changed to a Minimum Competency Assessment. The rolling out of this new assessment since 2021 will certainly change the views of teachers and students on the learning they are doing. Therefore, this study aims to investigate the perceptions of high school students and teachers regarding various aspects of changes in classroom learning, especially physics subjects since the minimum competency assessment was launched. This study uses non-experimental quantitative methods with questionnaires and interviews data collection methods. The questionnaire data analysis used descriptive statistics while the interview data analysis used thematic analysis. By using purposive sampling technique, the participants in this study were 6 high school physics teachers and 172 high school students. The results of the study revealed that most of the students and teachers agreed with the change of the National Examination to the Minimum Competency Assessment in terms of juridical, pedagogical, and psychological aspects.
Development of an integrated electronic module with Al-Qur’an verses using the Canva Application on static fluids
Authors: Nurfitriani  , Astra Patriot Evelina , Isnaini Muhammad
Published: July 2024

This study aims to determine the validity and practicality of the Integrated Physics Electronic Module of Al-Qur’an Verses Using Canva Applications on Static Fluids. This research was conducted at one public senior high school in Indonesia. The data collection technique in this study used Random Sampling. Research subjects used two groups, one control group and one experimental group. The validation results from the experts resulted that majority of several experts such as teaching material experts, learning media experts, language experts, integration experts, and educators have argued that this module was appropriate to be used in teaching of static fluids. This meant his module was valid to be used in the physics learning in the context of static fluid. In addition, students’ responses to the use of this module showed that they have argued that this module was very practical to enhance students’ understanding in statics fluids.
La mort à l’ère numérique
Authors: Strub Jean-Daniel , Bosisio Francesca , Jox Ralf J. , Rochel Johan , Sterie Anca-Cristina
Published: July 2024

L’une des dernières barrières de la vie a cédé : même la mort se numérise. La présente étude examine comment les outils numériques pourraient redéfinir la fin de vie et le deuil. De la planification funéraire à la communication post-mortem avec des « deadbots », le livre propose une typologie détaillée du domaine du Digital Afterlife. Alors que des coffres-forts numériques permettent de centraliser en toute sécurité documents importants et dernières volontés, de nouveaux outils d’intelligence artificielle proposent même de pouvoir garder une sorte de contact avec les défunts. Mais que faire des souvenirs non souhaités, des réanimations virtuelles et des existences qui continuent en ligne ? À travers une approche sociologique, psychologique, philosophique et éthique, l’étude explore en profondeur les implications du Digital Afterlife. Les résultats montrent l’importance d’une meilleure prise de conscience en matière de gestion des données numériques post-mortem. Les acteurs impliqués – développeurs techniques, accompagnants, professionnels du deuil – sont des acteurs essentiels pour une bonne protection des droits des défunts et de leurs proches face à ces nouvelles technologies.
The urgency of sexual education in early childhood: A portrait of children's curiosity towards their authority
Authors: Nisa Uswatun
Published: July 2024

This study aims to explore the urgency of sexual education in early childhood that arises from children's curiosity about their authority. The informants in this qualitative research are five teachers and five parents from 5 different early childhood education units in Banjarmasin, South Kalimantan, Indonesia. The data were purposively selected based on the criteria of parents with girls or boys aged 5-6 years, heterogeneous background cluster, and integrated Islamic preschool. Data analysis using Miles and Huberman includes the process of data reduction, display, and verification with Jean Piaget's cognitive development theory and its relevance to Sigmund Freud's psychosexual. The results showed that sexual education for early childhood is urgent because children have a high curiosity about their authority. Children are formed from various stages in their psychosexual process, which corresponds to the level of their thinking ability. The sexual knowledge will determine the direction of the child's personality and behavior in the future. Parents and teachers can establish partnerships to create a basic sexual education program for children while developing socialization skills, independence, self-confidence, and positive self-concept and fostering children's religious and moral values. Although this study is still limited to a small scale, it can be an initial illustration for other regions in designing sexual education programs for children, and further program evaluation can be carried out.
Tahlilul Akhtha’ Ash-Shautiyah Fii Qiraati An-Nushush Al-‘Arabiyah laday Thullab Bi Madrasah Al-Irsyad Surabaya
Authors: Achmad Fathi , Maryono  , Wardhana Oscar
Published: July 2024

Tujuan dari penelitian ini adalah untuk mendeskripsikan bentuk -bentuk kesalahan pengucapan dalam keterampilan membaca dan mendeskripsikan beberapa faktor yang mempengaruhi kesalahan pengucapan pada siswa kelas 7 SMP Al-Irsyad Surabaya. Penelitian ini menggunakan metode kualitatif dan jenis dari penelitian ini adalah analisis kesalahan. Dan metode yang digunakan untuk mendapatkan data yaitu observasi dan wawancara. Hasil penelitian ini adalah: 1) Macam-macam kesalahan suara dalam keterampilan membaca ada empat bentuk yang pertama kesalahan suara dalam bentuk mengganti huruf ataupun harakat, yang kedua yaitu kesalahan suara dalam bentuk menambahi huruf dalam kalimat, yang ketiga kesalahan suara dalam bentuk intonasi, yang keempat kesalahan suara dalam bentuk penjedaan. 2) Faktor-faktor yang menyebabkan kebanyakan siswa melakukan kesalahan suara dalam keterampilan membaca yaitu adanya pengaruh dari bahasa pertama, kurangnya kemampuan guru dalam berbicara bahasa arab dengan baik, siswa yang sering merasa gugup dan ragu ketika membaca teks bacaan arab, dan yang terakhir tidak adanya kemauan untuk mempelajari bahasa Arab. 3) solusi-solusi dari kesalahan fonologi dalam membaca teks-teks bahasa arab yaitu guru mampu memberikan contoh dalam membaca teks-teks bahasa arab, memberikan banyak latihan-latihan teks-teks bahasa arab kepada murid-murid, memberikan semangat kepada murid-murid dalam membaca teks-teks bahasa arab secara benar, dan menggunakan metode yang tepat dalam mengajarkan teks-teks bahasa arab
Kata Kunci: Kemampuan membaca, Analisis kesalahan
Al-Alaaqah Baina Kafa’ah Azzatiyah wal Qolaq Fii Ta’allum Al-Lughah Al- ‘Arabiyah Lii Thullab Qismu Ta’liim Al-Lughah Al-‘Arabiyah
Authors: Eva Dewi sri , Nurul Wahdah  , Nur Fuadi Rahman  , Marsiah  , Farid Permana
Published: July 2024

This study investigates the relationship between anxiety and self-efficacy in Arabic language learning. The study included ninety participants from the Arabic language education program. A correlational research design and a quantitative approach were used in the study. Data were gathered using anxiety and self-efficacy questionnaires related to learning Arabic. The data processing procedure included descriptive statistical analysis, including means, and inferential statistics employing correlation tests. Based on the research, the average self-efficacy score of students attending Arabic language lessons is 3.47, while the average anxiety score of students taking Arabic language classes is 3.01. 4) Students in the Arabic language education program at the State Islamic Religious Institute Palangkaraya have a 47.9% self-efficacy influence on their level of anxiety in learning Arabic, with 52.1% of their self-efficacy being influenced by other variables that the researcher did not look into. 3) Students' self-efficacy and anxiety in learning Arabic are significantly correlated.
'Akhlaqiyyaat Ta’allum Al-Lughat Al-‘Arabiyyaat Fii Al-Qarn Al-Haadii Wa ‘Ishriin
Authors: Uqba M Sholih Salimul , Nasution Rodiah , Muhammad Fadli Ramadhan
Published: July 2024

The 21st century makes learning Arabic with existing technology requires attention to learning ethics. The ethics of learning Arabic in the 21st century with technology involves manners towards the Arabic language, technology, teachers and fellow learners. A learner needs to respect Arabic as a noble and holy language, use technology wisely and responsibly, and respect the role of the teacher as the main source of learning. In addition, learners also need to maintain manners towards fellow learners by respecting, helping, and maintaining each other's feelings in the process of learning Arabic. The application of Arabic learning ethics in the 21st century with technology can be done through several concrete steps. First, learners need to study Arabic seriously, use Arabic properly and correctly, and avoid using Arabic for inappropriate things. Second, learners need to follow the instructions for using Arabic language learning applications properly and avoid misusing applications for plagiarism or spreading false information. Third, learners should remain active in communicating with teachers, ask questions when experiencing difficulties, and respect the explanations and guidance given. Fourth, in interactions with fellow students, respect each other, avoid insults, and maintain an attitude of mutual help and support in understanding learning materials.
Constitutional basis for the development of legislation in the field of subsoil use
Authors: Zharmakhanbetova B.A. ,   L.N. Gumilyov Eurasian National University, Yessenalieyv A. , Paridinova A.E. ,   South Kazakhstan University named after Mukhtar Auezov,   Akhmet Yassawi International Kazakh-Turkish University
Published: July 2024

The development of legislation in the field of subsoil use in Kazakhstan has been a continuous process since the country gained independence in 1991. The original legislative framework was created in the early 1990s, and since then it has undergone several revisions and updates to keep pace with the changing needs and priorities of the country's subsoil sector. The study analyzes the development of legislation in the field of subsoil use, taking into account its constitutional foundations. The following aspects will be considered in the work: a historical overview of legislation in the field of subsoil use, from ancient times to modern times period. Assessing contemporary challenges and problems associated with subsoil use, such as conflicts of interest, environmental threats, and the necessity to improve regulation and control. Consider ways to improve legislation and its compliance with constitutional principles to ensure more effective management of subsoil resources and ensure sustainable development. This study will help to better understand the evolution of legislation in the field of subsoil use and identify key areas for its improvement, taking into account the constitutional framework.
Specifics of ownership rights in endowment funds according to the norms of the draft law of the Republic of Kazakhstan “On target capital foundations (endowment funds)”
Authors: Kuanganov F.Sh. ,   International Scientific Complex “Astana”, Kizdarbekova A.S. , Makenov T.K. ,   Karaganda university named after academician E.A. Buketov,   Project office of the Ministry of Science and Higher Education of the Republic of Kazakhstan
Published: July 2024

The article considers the questions about the content of ownership rights to property gifted to endowment funds in accordance with the norms of the draft law of the Republic of Kazakhstan “On endowment funds”, and the implementation of this right in practice. For these purposes, a theoretical analysis of issues about the subjects and objects of the new category of property rights, as well as the content of property rights in the context of the current rules governing the institution of trust management, was carried out, and issues of implementing innovations related to the activities of endowment funds were analyzed. By analyzing the powers of the owner, some essential characteristics and signs of a new category of property rights have been identified, distinguishing this category from other forms of property rights and property rights in general; the right of ownership of endowments is defined as a special property right that has specific features of title ownership, ensuring legislative recognition, protection and use of the property powers of the owner, even in the case of transfer under a trust management agreement of all three powers of ownership, use and disposal of property. In the Conclusion, the authors made specific conclusions based on the results of the issues considered.
Prospects for the use of artificial intelligence in arbitration
Authors: Nurakhmetova G.G. ,   Al-Farabi Kazakh National University, Saparbekova Zh.S. , Suleimenova S.Zh. ,   Al-Farabi Kazakh National University,   Al-Farabi Kazakh National University
Published: July 2024

The article is devoted to the possibilities and problems of application of artificial intelligence (AI) systems in the arbitration of the Republic of Kazakhstan, i.e.: in forensic examination, analytical and organizational work, adjudication, interpretation and analysis of law, as well as control over the adoption and execution of court decisions. In the course of the research the foreign experience of using artificial intelligence systems in the judicial systems of Great Britain, the USA and the Netherlands was analyzed. In addition, three main directions of application of artificial intelligence in judicial proceedings were identified. Based on the application of artificial intelligence in practice, it was determined that the use of the European Charter of Ethics in the legislation of judicial and law enforcement systems leads, as predicted by researchers, to positive and negative consequences of use. In addition, it was determined that the use of artificial intelligence in judicial proceedings can optimize the judicial system, prevent subjective attitudes, corruption and possible miscarriage of justice, and risk is necessary. These include: compliance with the ethical principles of artificial intelligence, the impossibility of ensuring transparency and verifiability of court decisions made by artificial intelligence, their legislative non-approval and non-compliance with the requirements of law, protection of personal information. In conclusion, recommendations are given to prevent the negative impact of the introduction of artificial intelligence in arbitration.
The development of legal culture as one of the key directions in the formation of the rule of law and civil society
Authors: Alimbekova M.A. ,   International Hoca Ahmet Yesevi Turkish-Kazakh University, Ibrayeva A.S. , Baikenzheev A.S. ,   Al-Farabi Kazakh National University,   Academy of the National Security Committee
Published: July 2024

This article discusses the development of legal culture as one of the factors in the formation of the rule of law and civil society. It is emphasized that legal culture is closely related to the humanistic development of society and the individual. Legal culture is a complex phenomenon, so it needs to be considered from different points of view. This study is based on a value-based and activity-based approach to understanding legal culture. It is concluded that the main indicator of legal culture is the existence of developed legal institutions that ensure human rights and freedoms, his security and confidence in the future. Also, an indicator of the legal culture of a society is the recognition by the majority of the population of laws as fair and necessary for maintaining the sustainable development of the state. The legal culture of an individual is expressed in his legal literacy, respect for the law, and legal activity within the framework of the law. The article reveals the features of legal culture in the legislative process. It is proposed to make an addition to the Law of the Republic of Kazakhstan “On Legal Acts” on the introduction of mandatory discussion of bills in scientific communities and in public and trade unions. Classic ways of forming a legal culture are legal education, legal upbringing, and general legal education. In this regard, it is proposed to adopt a special program at the state level aimed at improving the legal culture of Kazakhstani society. Systematic and regular work in this direction will improve the level of legal culture and legal literacy among all segments of the population.
On Some Issues Of Qualification Of Criminal Offenses Connected With The Legalization (Laundering) Of Criminal Proceeds
Authors: Dossekeyev O.B. ,   Ahmed Yassawi University, Imanbekova M.M. , Turlybekov K.A. ,   Ahmed Yassawi University,   Ahmed Yassawi University
Published: July 2024

The article raises the issues of qualification of actions of persons using criminal proceeds and making attempts to legalize (launder) them. The purpose of the article is to identify mechanisms and techniques of qualification of criminal offences related to legalization (laundering) of criminal proceeds, which include the main directions of criminal law nature, linking together the main idea of determining the main channels of legalization of criminally obtained property. At the same time, we should also take into account the scientific significance of the article, which consists in the empirical positioning of an in-depth understanding of financial crimes related to the acquisition of illegal property through legal channels, where also has a practical significance, closely related to the scientific significance, which consists in the development of specialized measures to qualify the range of offenses and crimes related to money laundering and other similar. As a methodological basis of the research it is supposed to consider purely legal techniques of analysis consisting of synthesis, deduction, induction and abstraction, as well as external-descriptive and internal-descriptive, including correlational studies of stable cohorts with high validity, achieved with a sample of 1000 units or more. The main results of the article are based on an overview conclusion regarding the implementation procedures of the mechanisms of Western countries in terms of introducing norms on the identification of ways to combat illegal legalization of property. The value of the study is exceptional due to its relevance in the transitional regimes of the new state. The practical significance of the results of the work implies the construction of specialized mechanisms, for which the act of implementation for law enforcement agencies is assumed.
Constitutional and legal aspects of protection of human and civil rights and freedoms in the Republic of Kazakhstan
Authors: Junussova M.T. ,   L.N. Gumilyov Eurasian National University
Published: July 2024

The study examines the historical development and stages of formation of the institutional framework regulating the provision of rights and freedoms of citizens on the territory of the Republic of Kazakhstan. A critical assessment of the expanding range of citizens' rights to access constitutional review is offered, while emphasizing the expansion of tools vital to the protection of inalienable human rights and freedoms. An assessment is made of the expansion of the rights and freedoms of citizens in the context of the Basic Law, ensuring their compliance with constitutional principles and studying the mechanisms and institutions responsible for ensuring compliance with these constitutional provisions. This is about assessing how these controls function to ensure the protection of the rights and freedoms of citizens within the legal and constitutional structure of the Republic of Kazakhstan. The study also aims to provide a comprehensive analysis of the implementation and practical application of constitutional review mechanisms, highlighting their effectiveness in bringing legal guarantees in accordance with the Constitution of the Republic of Kazakhstan. Methodologically, the study is based on careful observation of the prevailing situation in the field of protection of the rights and freedoms of citizens. Through this analysis, the study concludes with the presentation of pragmatic tools aimed at strengthening protective mechanisms designed to improve the effectiveness of the human rights protection system in the Republic of Kazakhstan. The proposed tools are aimed at strengthening the existing system for protecting the rights and freedoms of citizens, which will significantly increase the effectiveness and inclusiveness of human rights mechanisms, providing a comprehensive and flexible structure within the legal and constitutional paradigms of Kazakhstan.
Cooperation of the Central Asian countries with the regional office of the United Nations High Commissioner for Human Rights
Authors: Rajabov A.S. ,   L.N. Gumilуоv Eurasian National University, Sarsembayev M.A. ,   L.N. Gumilуоv Eurasian National University
Published: July 2024

This article analyzes the issues of cooperation between Central Asian countries and the regional office of the United Nations High Commissioner for Human Rights. The establishment of a Regional office in Bishkek (Kyrgyzstan) in 2008 and its activities, which cover Kazakhstan, Tajikistan, Kyrgyzstan, Turkmenistan, and Uzbekistan, are considered. The purpose, main directions and ideas of scientific research are formulated in the following form. It highlights the specifics of the Regional Office's cooperation with the countries of the region on human rights and freedoms. The mandate of the Regional Office allows interaction with Governments, international organizations, and representatives of civil society, which contributes to the development and implementation of programs for the protection of human rights and freedoms. The scientific significance of this work is evident in the fact that it shows how the process of strengthening human rights protection in the region took place through educational programs, trainings, and seminars. The practical significance lies in the fact that this article presents successful practices of cooperation between representative offices that were established in various cities of the studied region. The research methodology includes the method of comparative legal analysis, the logical method and the method of scientific forecasting. The main results and conclusions include: the need to organize the fight against corruption crimes in order to better respect human rights; the presence of a positive impact of the Regional Office on improving the effectiveness of the work of national human rights institutions; improving the mechanism for the observance and protection of human rights through the formulation of legislative and convention recommendations and proposals in the article. The value of the convention and legislative recommendations is reduced to the need to establish a Central Asian Court of Human Rights based on the principles of the European Court of Human Rights. The practical significance of the results of the work is that the decisions of the Central Asian Court of Human Rights should become binding for each State in the region and its courts, which would raise the level of human rights protection in the region.
Analisis Penggunaan Aplikasi "Silapkeu" pada Pengelolaan Keuangan Bagi Pelaku UMKM Kota Magelang
Authors: Indrawati Lucia Rita , Retnosari Retnosari , Nilasari Ayunda Putri
Published: July 2024

SiLapKeu merupakan aplikasi keuangan berbasis android yang memanfaatkan perkembangan teknologi informasi untuk memudahkan penyusunan laporan keuangan sebuah bisnis. Salah satu hal yang harus dibenahi oleh pelaku UMKM yaitu sistem pencatatan atau pembukuan kegiatan usahanya. Pencatatan yang selama ini dilakukan menggunakan buku manual ataupun pembukuan dengan excel yang mana data tersebut akan menjadi kurang egektif dan efisien. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menerapkan Sistem Laporan Keuangan Berbasis Android Untuk Pelaku UMKM dalam hal membantu memudahkan pelaku UMKM dalam membuat Laporan Keuangannya untuk memantau usahanya serta memantau efektif dan efisiensi dari penggunaan sistem tersebut untuk UMKM.Penelitian ini menggunakan jenis kuantitatif dan kualitataif. Hasil penelitian adalah Penggunaan Silapkeu telah membantu pelaku UMKM dalam membuat laporan keuangan sebagai wujud akuntabilitas keuangan bisnis. Penggunaan Silapkeu telah dinilai efektif untuk diterapkan pada bisnis pelaku UMKM dengan tingkat keefektifan sebesar 86% dan penggunaan Silapkeu telah mengefisiensi pekerjaan pelaku UMKM dalam membuat laporan keuangan. Penggunaan Silapkeu telah dinilai efisien untuk diterapkan pada bisnis pelaku UMKM dengan tingkat keefektifan sebesar 87,8%.
Pengaruh Environmental, Social dan Governance (ESG) Terhadap Kinerja Keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2018-2022
Authors: Annisawanti Hilda , Dahlan Muhammad , Handoyo Sofik
Published: July 2024

Kinerja keuangan merupakan keberhasilan perusahaan dari efisiensi dan efektivitas perusahaan dalam mengelola dana pada periode tertentu untuk menghasilkan laba yang tinggi dengan meminimalkan biaya pengeluaran. Saat ini, tujuan perusahaan tidak hanya untuk mendapatkan keuntungan, banyak literatur yang mendukung bahwa keberhasilan dari kinerja perusahaan diukur melalui dimensi sosial dan lingkungan, sama pentingnya dengan dimensi ekonomi. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Environmental , Social dan Governance terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022 dengan jeda waktu satu tahun dan variabel kontrol yaitu karakteristik perusahaan seperti ukuran perusahaan dan umur perusahaan. Hasil dari penelitian ini menunjukkan bahwa secara parsial kinerja lingkungan dan kinerja sosial tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja tata kelola berpengaruh terhadap kinerja keuangan. Secara simultan kinerja lingkungan, kinerja sosial dan kinerja tata kelola berpengaruh terhadap kinerja keuangan.
Efektifitas Sistem Informasi Akuntansi Moka POS dalam Meningkatkan Kualitas Pelayanan
Authors: Mulyana Fina , Jannah Nurul , Nasution Yenni samri Juliati
Published: July 2024

Isu-isu pokok dalam penelitian ini meliputi pentingnya sistem informasi akuntansi dalam mendukung kegiatan operasional bisnis dalam meningkatkan kualitas pelayanan. Faktor yang mempengaruhi efektivitas suatu sistem informasi akuntansi adalah kecanggihan teknologi sistem informasi yang digunakan, sistem yang digunakan harus baik dan berhasil memenuhi permintaan pengguna. Tujuan dari penelitian ini adalah menerapkan sistem informasi akuntansi berupa aplikasi moka pos dengan baik dan efektif sehingga membantu mengatasi masalah yang kerap terjadi pada proses pelayanan. Metode yang digunakan adalah kualitatif berupa studi kasus pada kopi sadis. Data yang digunakan adalah data primer yang berasal dari wawancara, observasi dan dokumentasi. Penelitian ini menggunakan teori DeLone dan McLean. Dengan mewawancarai manajer Kopi Sadis dan 2 orang karyawan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi moka pos (Point Of Sale) yang diterapkan oleh Kopi Sadis sudah efektif walaupun ditemukan masalah seperti sistem eror dan salah input hal ini dapat diatasi dengan upgrade berkala sistem, Penggunaan moka pos dinilai dapat mempermudah proses pelayanan sehingga pelanggan tidak antri lagi.
Holodomor oral history: the peculiarities of oral history sources narrative
Authors: Boriak Tetiana ,   Vilnius University
Published: July 2024

The goal of the research is to reveal peciliarities of Holodomor oral history sources through the prism of oral history theory and trauma studies. Methodology of the research is built on the principles of historicism, systematic and structural approaches in combination with the elements of such methods, as source heuristics, comparative, historical-chronological analysis; extrapolation, textological and terminological analysis. Scientific novelty is revealing of the peculiaritites of Holodomor oral history as a historical source basing on the analysis of oral history sources. Conclusions. The article suggests a set of signs of Holodomor oral history, established with the help of approahes, used in oral history theory in three angles. The first sign is tied with coexistence of two spheres «official history/personal narrative». The author concludes that taking into account pressure of the state, caused by the ideological factors, information pressure of the state became visible in 2000s, when a reasonable part of oral history testimonies had been already written; and politics of the state on ban of presence in public sphere of information about the famine had resulted into reverse reaction – rootenization of famine in individual memory. In the frames of block “time/memory” the article separates age and gender specificity. The author points that the earlier a testimony is separated, the more details and social life of a village can be received; about mostly children memories with their specificity (fragmentary, with fixation on smell-taste-colors). The article points at distinctions of female (emotional and family oriented) memories from male (try to define experience of survival of a community, with attempts to provide background of events). The majority of peculiarities is revelaed in the spheres of «trauma/recalling» – five: specific terminology («graze», «to die out», «kurkul», about food); emotionality that blocked the road as a historical source to academic studies and information field; frequent articulation or observation of high traumatism of seen and lived through during the famine; victims as almost exceptional authors of the narrative; unification of narrative that allows separation of factographic core and reflexive component of oral history source.
Unrealized publishing projects of the Ukrainian genealogical and heraldic society
Authors: Atamanenko Alla ,   National University of Ostroh Academy, Mazepa Oleksandr ,   Lviv National Environmental University
Published: July 2024

The purpose of the research is determined by the necessity to identify, research, and analyze unrealized publishing projects of the Ukrainian Genealogical and Heraldic Society, which was created and operated in the environment of Ukrainian scientific emigration: "Scientific Collection of Works" and "Bibliographic Index of Ukrainian Emblematics". The research methodology is based on the principles of historicity, objectivity, systematicity, and scientificity. The research used general scientific (analysis and synthesis, classification) and historical (problematic-historical, comparative, chronological) methods. The scientific novelty is that for the first time unrealized publishing projects of the Ukrainian Genealogical and Heraldic Society, which could have an impact on the development of contemporary Ukrainian heraldry, genealogy, sphragistics, and vexillology, will be highlighted. Conclusions. Among the many tasks of the Ukrainian Genealogical and Heraldic Society were publishing projects, the implementation of which directly depended on the financial situation. Although the necessary materials were collected for the "Scientific Collection of Works", it was never published. Because of this, part of these texts were published on the pages of the UHA edition of The Ukrainian Historian journal. During 1969-1971, the Society began work on the preparation of the publication "Bibliographic Index of Ukrainian Emblems", which was supposed to contain more than 1,000 items of literature. However, only eight issues were published in a limited edition for members of the Society, which are of great importance today, because they systematized information on scientific works and research in the field of Ukrainian heraldry, sphragistics, vexillology, and numismatics for the first time. The unrealized publishing projects of the Society testified to objective problems that prevented historical science in the diaspora from developing to its full potential. Today, the analysis of the scientific and publishing activities of the Society and the republishing of individual works of the Society’s members is of great importance for Ukrainian heraldry and genealogy.
ЄВРОПЕЙСЬКИЙ ДОСВІД ФОРМУВАННЯ ЕФЕКТИВНОЇ МОДЕЛІ ПУБЛІЧНО-УПРАВЛІНСЬКОЇ ДІЯЛЬНОСТІ ТА ЙОГО АДАПТАЦІЯ В УКРАЇНІ
Authors: Гончарук Олег Романович
Published: July 2024

У статті йдеться про європейський досвід формування ефективної моделі публічно-управлінської діяльності. Актуалізується необхідність дослідження засад трансформаційних процесів у системі публічного управління, а також розробки на основі компаративного аналізу практичних рекомендацій і наукових пропозицій щодо наукового забезпечення ефективності діяльності органів публічного управління в умовах децентралізації влади в Україні. Європейський досвід формування ефективної моделі публічно-управлінської діяльності розглядається як орієнтир для розробки комплексу заходів реформування системи публічного управління в Україні. Звертається увага на базові характеристики та ознаки, які притаманні європейським країнам. Встановлено, що зарубіжний досвід формування базових засад публічно-управлінської діяльності свідчить про спрямованість сучасних реформ публічного управління на оптимізацію саме публічно-управлінської діяльності, на створення таких умов функціонування органів публічної влади, які здатні реалізовувати модель ефективного раціонального управління. Ефективне управління – це підхід до управлінської діяльності, що забезпечує участь в управлінні, верховенство права, економне використання ресурсів, соціальну і економічну ефективність, результативність і відповідальність. Доведено, що впровадження досвіду окремих європейських країн щодо організації демократичного управління необхідно здійснювати з урахуванням національних особливостей державотворення та поступового входження України до єдиного європейського правового простору в контексті пріоритетного напряму державної політики – інтеграції до ЄС. Визначаються окремі особливості надання управлінських послуг в таких країнах, як Великобританія, Франція, ФРН та Італія. Проведений аналіз дає змогу дійти висновку про те, що при імплементації європейського досвіду варто враховувати особливості українського менталітету та правової культури, сучасні глобальні ризики та виклики.
A Review on Metaheuristic Approaches for Job-Shop Scheduling Problems
Authors: Abdolrazzagh-Nezhad Majid , Abdullah Salwani
Published: July 2024

Over the past several decades, interest in metaheuristic approaches to address job-shop scheduling problems (JSSPs) has increased due to the ability of these approaches to generate solutions which are better than those generated from heuristics alone. This article provides a significant attention on reviewing state-of-the-art metaheuristic approaches that have been developed to solve JSSPs. These approaches are analysed with respect to three steps: (i) preprocessing, (ii) initialization procedures and (iii) improvement algorithms. Through this review, the paper highlights the gaps in the literature and potential avenues for further research.
STRATEGIC PLANNING OF STRUCTURAL TRANSFORMATIONS WITHIN THE CONTEXT OF CORPORATE ORGANIZATIONAL DEVELOPMENT
Authors: Yingbin Yang ,   National Technical University «Kharkiv Polytechnic Institute»
Published: July 2024

This article is a comprehensive exploration of the theoretical and methodological principles of strategic planning for structural transformations in the context of corporate organizational development. It breaks down the complex concept of structural changes into simpler terms, defining them as specific alterations in business structure or the architecture of an integrated group of enterprises. The paper proposes a unique perspective on organizational development, viewing it as a process of breaking down the constituent elements of an enterprise, accompanied by changes in how these elements are connected, modifications in relationships between these elements and their external environment, adding new elements into the structure, and removing existing ones or a comprehensive solution involving doing some or all of these changes at the same time. It is demonstrated that the most radical and effective structural changes are associated with changes in how corporate and managerial control is distributed. The components of the mechanisms for accomplishing strategic tasks during organizational transformations that directly impact the structure of capital, resulting in the creation of legally independent entities, are identified. The sequence of stages in the strategic planning process of organizational development includes identifying the need for strategic changes, setting a system of objectives, assessing the appropriateness of modifying the business portfolio and conducting competitive analysis: evaluating the current status of the company, analyzing potential prospective resource zones and business areas; identifying strategic gaps between current and prospective profiles of strategic business units; analyzing the synergy of strategies; assessing constraints; optimizing the prospective business portfolio within a given system of objectives and constraints considering potential synergy; and developing competitive strategies in prospective business sectors. It also outlines the formulation of rules, mechanisms, and plans for managing strategic transformations. The primary constraints encountered during goal-setting in the context of organizational development include the time required to bridge strategic gaps, which are deemed critical due to the unpredictability of external environment behavior, the life cycle of the technology, or demand for products; cost implications and the availability of resources necessary for the strategic reorganization of the enterprise; and the company's ability to procure resources sufficient in volume and quality to undertake strategic restructuring.
ENDOGENOUS OBSTACLES OF MARKET ECONOMY WITH MONETARY AND FISCAL MEASURES TO OVERCOME THEM
Authors: Ognevyi Volodymyr ,   Cherkasy
Published: July 2024

The author's vision of endogenous obstacles to the development of the modern market economy and the ways to overcome them in the direction of macroeconomic policy on the labor-value basis of classical political economy are revealed. Three obstacles to economic growth in the course of its selfflowing (without state intervention) processes have been identified, namely: a) violation of valuemoney parity – loss of value adequacy of money; b) the lagging of solvent demand from the volume of product supply, which with a certain cyclicality blocks the reproductive process of production; c)"overproduction" of fictitious capital, which bleeds the real sector of the economy. Regarding the support of value-monetary parity in the economy, the expediency of applying the "monetary rule" of monetarism has been confirmed: the emission of the money supply to the beat with the increase in real GDP. Cyclical crises of commodity overproduction are caused by the lagging of solvent demand from supply by the amount of capital accumulation, and therefore have no rational options for overcoming them, except for damping sharp changes in cyclicality. The main novelty of the author's proposals is directed against the parasitic essence of the "financial economy", which sprouts in the course of the "overproduction" of fictitious capital. Since the root cause of such a harmful phenomenon is the overprofitability of the financial sector of the economy as a result of the value-speculative revaluation of inflated assets, the essence of the author's innovation comes down to a radical reform of the tax system in order to prevent their speculative revaluation: the transition from income taxation to taxation of the market capitalization (market valuation) of large businesses based on stock price. According to the author's assumption, the tax on the market value of assets should lead to the depreciation of the inflated capitalization of financial pyramids and bubbles, that will direct investments flows to the commodity-producing sector of the economy, exempted from taxation of business profits. As a result the tax reform will deconserve the production capacities of the real economy, will lead to the industrial revival of the countries of the world democracy in the face of authoritarian revenge. Especially if these countries are consolidated on the basis of a coordinated monetary and fiscal policy: a single currency and a unified tax system. Opposing the axis of autocratic evil requires it.