bluuebunny/crossref_metadata_2025 huggingface dataset:
Виклики гармонізації законодавства ЄС в галузі кібербезпеки для України
Authors: Савчук Сергій Олександрович
Published: February 2025

Стаття досліджує нормативно-правову базу Європейського Союзу у сфері кібербезпеки, аналізуючи ключові регламенти та директиви, що регулюють захист цифрової інфраструктури, мереж та інформаційних систем. Особливу увагу приділено директивам NIS і NIS2, Закону про кібербезпеку (Cybersecurity Act), Загальному регламенту захисту даних (GDPR), а також Закону про цифрову операційну стійкість (DORA). У дослідженні підкреслено важливість гармонізації правових норм для забезпечення єдності цифрового ринку, зміцнення довіри користувачів та стимулювання інновацій. У статті визначено необхідність інтеграції України до європейської системи кібербезпеки, що передбачає прийняття ефективного законодавства, адаптованого до європейських стандартів, зокрема в частині управління ризиками, звітування про інциденти та захисту персональних даних. Важливою складовою цієї інтеграції є створення незалежного координаційного органу, здатного забезпечити моніторинг, реагування та міжнародну співпрацю. У статті також підкреслено значення сертифікації ІТ-продуктів та цифрових послуг відповідно до вимог Cybersecurity Act, що дозволить українським компаніям інтегруватися в європейський ринок. Наголошено на потребі у розвитку інституційної спроможності України, залученні кваліфікованих кадрів та підвищенні обізнаності управлінців державного і приватного секторів у питаннях кібербезпеки. Результати дослідження вказують на необхідність тісної координації між усіма зацікавленими сторонами, зокрема, державними органами, приватним сектором та міжнародними партнерами, для створення стійкої системи кібербезпеки в Україні. Запропоновані рекомендації можуть слугувати основою для подальшої гармонізації законодавства, посилення інституційної спроможності та адаптації до вимог європейського цифрового ринку.
Механізми формування системи моніторингу та статистики медичного туризму
Authors: Тишко Дмитро
Published: February 2025

Стаття присвячена дослідженню механізмів формування системи моніторингу та статистики медичного туризму, що є беззаперечною основою для реалізації управлінських рішень та оцінки стану медичного туризму в державі. Актуальність роботи викликана фактичною відсутністю статистики медичного туризму на сьогодні.
У роботі досліджено вкрай актуальний досвід статистичного спостереження за розвитком медичного туризму в таких країнах як: Польща, Угорщина, Чехія. Здійснено характеристику системи статистики медичного туризму в контексті дослідження її вихідних положень та функціонування, визначено організаційні положення та методологію формування і функціонування системи медичного туризму. Задля визначення повноважень суб’єктів державного управління в сфері статистики медичного туризму було запропоновано низку змін до нормативно-правових актів. Автор визначив різні варіанти суб’єктного складу системи статистики медичного туризму й охарактеризував переваги та недоліки кожного.
Під час цього дослідження було розроблено ряд вихідних, організаційних, методологічних та методичних положень формування системи статистики медичного туризму.
Митна безпека в системі забезпечення економічної безпеки держави
Authors: Осіпчук Дарина Сергіївна , Підгорний Олесь Юрійович , Підгорний Ярослав Юрійович , Зборовський Микита Олегович , Ковалок Роман Іванович
Published: February 2025

У статті розглянуто ключову роль митної безпеки в забезпеченні економічної безпеки держави. Досліджено її вплив на стійкість національної економіки до внутрішніх і зовнішніх загроз, фінансову стабільність, розвиток зовнішньоекономічної діяльності та підтримку національної безпеки загалом. Автори аналізують функції митних органів як суб’єктів реалізації митної безпеки, зокрема їхні завдання щодо контролю, регулювання зовнішньоторговельних процесів, адміністрування митних платежів, протидії контрабанді та забезпечення виконання митних інтересів держави. Особливу увагу приділено значенню митної безпеки в умовах воєнного стану, коли функціонування митних органів стає критично важливим для збереження економічної та соціальної стабільності. Висвітлено результати роботи митних служб України у 2022–2023 роках, зокрема у сфері протидії порушенням митного законодавства, виявлення контрабанди зброї, наркотичних засобів та інших небезпечних вантажів, а також адміністрування митних платежів, які забезпечили вагомі надходження до державного бюджету навіть у складних умовах війни. У статті підкреслено, що митна безпека впливає на реалізацію національних інтересів, забезпечує прозорість зовнішньоекономічної діяльності, сприяє захисту внутрішнього ринку та створенню сприятливого середовища для бізнесу. Наголошується, що для досягнення високого рівня митної безпеки необхідне постійне вдосконалення діяльності митних органів. Зокрема, перспективним є впровадження сучасних інформаційних технологій, удосконалення автоматизованих систем управління ризиками, посилення антикорупційних заходів та розвиток міжнародної співпраці. Таким чином, автори доводять, що митна безпека є невід’ємною складовою національної безпеки, а її ефективне забезпечення сприяє збереженню економічної стабільності, підвищенню конкурентоспроможності на світовому ринку та гарантуванню добробуту громадян.
Особливості виходу українського бізнесу на міжнародні ринки під впливом воєнних ризиків
Authors: Мельник Тетяна Юріївна
Published: February 2025

Вихід на іноземні ринки стає важливим пріоритетом для українського бізнесу – компанії активно вивчають можливості розширення за кордоном з метою зменшення ризиків, пов’язаних з війною, та забезпечення стабільної діяльності. У статті розглянуто сучасні тенденції виходу українського бізнесу на міжнародні ринки в умовах воєнного стану, зокрема проаналізовано дані статистичних досліджень, проведених українськими та іноземними організаціями, що дозволило побачити зростаючу динаміку цього процесу. На основі інформації, розміщеної на офіційних сайтах відомих українських компаній (таких як «Нова пошта», «Галя Балувана», Lviv Croissants, Ajax Systems, «Rozetka.ua», «Farmak» тощо), та медіапублікацій, розкрито географію зовнішньої експансії українського бізнесу, а також виявлено основні труднощі та ризики, що виникають у підприємців під час відкриття бізнесу в європейських та інших країнах. Встановлено, що до найбільш розповсюджених перешкод належать: складність юридичного відкриття та висока вартість вирішення організаційних питань; довготривала реєстрація та отримання усіх ліцензій і рахунків; складнощі з пошуком приміщень для бізнесу; довготривала процедура отримання дозволів на будівництво; ускладнений доступ до міжнародних ринків капіталу; необхідність врахування місцевих культурних особливостей та звичок, зокрема в бізнес-середовищі; неготовність до великих податків та зарплат. Водночас міжнародна експансія дозволяє українським компаніям не лише забезпечити стійкість у складних умовах, а й отримати нові можливості, зокрема відкриває доступ до нових ринків і клієнтських баз; допомагає знизити ризики, пов’язані з залежністю від одного ринку або продукту; дозволяє захистити співробітників і майно; знижує ризики фінансових втрат; забезпечує зростання доступу до інноваційних технологій; підвищує престижність бізнесу. На основі аналізу тенденцій, ризиків та переваг, а також реальних прикладів українських компаній, у статті обґрунтовано ключові етапи підготовки бізнесу до виходу на закордонні ринки, поступова реалізація яких дозволить досягти поставлених цілей та успіху на міжнародній арені.
Комплаєнс-ризик управління кредитоспроможністю в забезпеченні самодостатнього розвитку бізнесу в Україні
Authors: Денисюк Олена Григорівна , Панічук Олександр Володимирович
Published: February 2025

Дослідження присвячено проблемам забезпечення ефективності управління кредитоспроможністю українського бізнесу, який залучає значні фінансові ресурси для формування необхідних для господарювання активів на умовах боргових зобов’язань. Визначено, що кредитоспроможність відіграє вирішальну роль у надходженні інвестицій для відновлення країни і забезпечення досягнення цілей сталого розвитку. Кризові тенденції в національній економіці, які посилюються повномасштабною війною на території України потребують поліпшення платіжної дисципліни підприємств у сфері формування тактичних, оперативних і стратегічних їх відносин з дебіторами і кредиторами. Окреслено і вирішено основні проблеми поняття «кредитоспроможності» на науковому і професійному рівнях. На основі кореляційно-регресійного аналізу обґрунтовано модель впливу факторів на кредитоспроможність. В основі управління кредитоспроможністю українського бізнесу лежать рівень економічної автономії середовища функціонування підприємства, тривалість операційного циклу перетворення залишків активів через технологічний процес у грошові кошти, стан управління дебіторською заборгованістю як оптимізація її частки в оборотних активах та рівень оптимізації відносин підприємства з покупцями і кредиторами як відношення дебіторської і кредиторської заборгованості. Запропоновано заходи щодо поліпшення ефективності управління кредитоспроможністю по кожному фактору на основі заходів комплаєнс-ризику.
The relationship of strategic communications with internal and foreign policy processes in the context of integration
Authors: Bessarab Oleksiy
Published: February 2025

The processes of domestic and foreign policy are inextricably linked with the desire to integrate the country into the international community. They interact and influence each other, creating favorable conditions for effective integration. Domestic policy reforms and changes aimed at increasing stability, development of democracy, rule of law and effective governance create a positive environment for integration, and stability and developed democracy are important factors for attracting foreign investment and establishing partnerships with other countries. Foreign policy strategies aimed at the development of international relations, cooperation and diplomacy ensure the active participation of the country in the international arena – participation in international organizations, signing of international treaties and agreements, as well as the development of joint strategies with other countries. An important component of the integration process is a developed communication strategy aimed at interaction with the international community and attracting support for integration initiatives. It involves the promotion of the state’s own ideas and interests, as well as interaction with other countries and international organizations. The interrelationship of strategic communications with internal and foreign policy processes in the context of the desire for integration is key to the successful implementation of foreign policy strategies and the achievement of the state’s foreign policy goals. Through effective communication, the state can present itself positively on the international arena, attract investments, increase exports and improve its international status. Communication strategies influence the perception of state positions and proposals during international negotiations and the conclusion of treaties. High-quality communication is designed to ensure understanding and support of the country’s interests in the international community. Therefore, the relationship between strategic communications and domestic and foreign policy is important for achieving the country’s successful integration into the international community and ensuring internal stability and prosperity.
Architect of the nuclear age: Winston Churchill and the formation of the post-war world order (1930s-1950s)
Authors: Grytsyshen Dymytriy , Shevchuk Andrii , Pashchenko V. , Pasichnyk Andrii
Published: February 2025

The article analyzes Winston Churchill's role in shaping nuclear policy and the architecture of international relations in the post-war period. His foresight in predicting the impact of nuclear physics on society as early as the 1930s is established. The contribution of the British politician to the development of Anglo-American nuclear cooperation during World War II and his attempts to maintain access to nuclear technologies after its completion are examined. It is determined that his Fulton speech of 1946, which outlined the need to create a collective security system to protect the democratic world, became a catalyst for the formation of a bipolar system of international relations. It is established that, recognizing the critical importance of nuclear potential for maintaining great power status, Churchill during his last premiership (1951–1955) contributed to the successful completion of the British nuclear weapons program. The evolution of his views in the last years of his life from an advocate of nuclear deterrence to an active supporter of international dialogue on nuclear arms control is analyzed. It is determined that his concept of «balance of power based on possession of means of mutual destruction» remains relevant in the 21st century, especially in the context of new challenges related to the proliferation of nuclear weapons and technologies.
Ensuring the security of critical infrastructure facilities as a component of national security: National and international experience
Authors: Batiuk Oleg , Danylivskyi Leonid
Published: February 2025

In the provisions of the scientific article, the authors using general scientific methods conduct a study of scientific views, normative and legal regulation of national and international fundamental principles of ensuring the security of critical infrastructure facilities as a component of national security. The authors substantiate the proposals for amendments to the current legislation of Ukraine and subordinate regulations in terms of development and implementation of the following elements at a CI facility: document security in the form of the Provision on Handling Restricted Information; personnel security in the form of the Instruction on Personnel Security when Accessing Restricted Information and Physical Impact on the Personnel of a Critical Infrastructure Facility; physical security in the form of the Guidelines for Developing a Restricted Area Protection Plan or the Instruction for Establishing Restricted Areas at a Critical Infrastructure Facility; security of information and communication systems in the form of the Instruction for Accreditation of Information and Communication Systems for Processing Restricted Information. The authors note that in order to ensure proper quality for the implementation of comprehensive security measures, the CI operator has the right to choose the security measures to be implemented, for example, on the basis of internationally recognised security standards and industry or general national legislation. In the field of CI information security as a component of national security, we believe that it is good practice for the CI operator to select security controls to be implemented at the CI facility and to be guided by them in their daily activities based on ISO 27002: define corporate security policy; organisation of information security; asset management; personnel security; communications and operations management; access control; acquisition, development and maintenance of information systems; security incident management; business continuity management; compliance with applicable laws; review and audit of the existing integrated security management system.
Engagement through gamification: The role of fintech in enhancing user motivation for achieving financial goals
Authors: Sarwar Sara
Published: February 2025

This study investigates the impact of gamification on user behavior, focusing on behavioral
intention, perceived usefulness, and enjoyment in FinTech applications. The concept of
gamification by FinTech had one single thinking point: to make every basic financial transaction
fun and enhance the user experience by incorporating fun in basic financial transactions. The
research adopts a quantitative approach to explore how gamified features influence users’
engagement with the platforms, their perceived utility of these features, and their enjoyment
while using the applications. The findings reveal a significant positive relationship between
gamified features and users’ behavioral intentions to use gamified features to attain their
financial goals, mediated by perceived usefulness and moderated by enjoyment. Game
enjoyment further enhances this engagement, suggesting that FinTech applications should
balance functionality with user enjoyment to maintain long-term engagement. This study
provides valuable insights for FinTech developers, emphasizing the importance of continuous
innovation in gamification strategies to help them achieve their financial goals.
Uma revisão de literatura sobre o ensino de geometria: um olhar para a intersecção de Unidades de Ensino Potencialmente Significativas e Tecnologias de Informação e Comunicação
Authors: Moraes Goulart Cassia Lutiane , Pastorio Dioni Paulo , Vidmar Muryel Pyetro
Published: February 2025

O artigo apresenta pesquisa bibliográfica com o objetivo de analisar a importância das UEPS mediadas por TIC como potencializadoras da Aprendizagem Significativa de Geometria. A pesquisa ocorreu com base em revistas da grande área de Ensino e das subáreas Educação Matemática/Ensino de Matemática, na Plataforma Sucupira. Foram analisados oito artigos que apresentavam, de algum modo, sequências de ensino, onde eram observados os conceitos geométricos abordados, bem como quais elementos de TIC eram considerados como ferramentas de ensino e aprendizagem. Por fim, as sequências de ensino foram analisadas de acordo com os oito passos para a construção de uma UEPS, sugeridos por Moreira. Portanto, com a análise e reflexão sobre os artigos encontrados, percebe-se que a organização e aplicação da UEPS, com base nas teorias e princípios de aprendizagem significativa, mediada pelas TIC, pode potencializar a aprendizagem significativa de Geometria; contudo, ainda é uma temática pouco desenvolvida na área analisada.
Prevalence of anaplasmosis on dairy farms in the European region (Thrace) of Türkiye: A retrospective study on the effectiveness of two different treatment protocols
Authors: Aydın Levent , Kaçar Yiğit , Aktaş Münir , Batmaz Hasan
Published: February 2025

This study was conducted in 2015–2022 to determine the status of anaplasmosis in breeding dairy cattle farms imported from abroad in the Thrace region of Türkiye. To investigate the presence of Anaplasma spp. blood samples with EDTA were taken from animals aged two years and older between 05.00 am and 10.00 am. Then a blood smear was prepared with the Diff-Quick staining method and examined under the light microscope at a × 100 magnification with immersion in oil. In addition, 40 randomly selected positive blood samples were analysed by the Nested PCR method. A total of 3,051 blood samples were examined by the Diff-Quick staining method. One hundred eleven of 966 samples (11.49%) in Kırklareli province and 297 of 2,085 (14.24%) samples in Tekirdag province were positive. As a result of nested PCR on 40 randomly selected positive samples from both provinces, the rates of A. marginale, A. centrale, and mixed infection (A. marginale and A. centrale) were determined as 34.5%, 4.0%, and 61.5% respectively. Of the 140 positive cattle, 70 were treated with oxytetracycline (Group 1), and the other 70 ones were treated with oxytetracycline-imidocarb combination (Group 2) twice with two month intervals for comparison. At the third examination, the rate of latent infection in the group treated with oxytetracycline-imidocarb combination was lower than in the group treated with oxytetracycline alone, but the difference was not significant (P > 0.05). As a result, it was revealed that anaplasmosis is a common disease in cattle in the Thrace region, and the combination of oxytetracycline and imidocarb was shown to be more successful than using oxytetracycline alone in reducing latent infected anaplasmosis cases.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Persepsi Keadilan Terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang
Authors: Istutik Istutik , N Y Amelia Aurel , Tuakia Hedher
Published: February 2025

The large number of MSMEs, 66 million in Indonesia and 21 thousand in Malang City and the failure to achieve the tax revenue target are very interesting things to study and analyze the influence of tax knowledge, tax sanctions, and perceptions of justice on taxpayer compliance of MSMEs in Malang City. The number of samples used was 98 respondents of MSMEs in Malang City using a random technique based on area. Data collection through questionnaires, and multiple linear regression analysis was used using SPSS version 21.0 for Windows. The results of the study showed that the variables of taxation, tax sanctions, and perceptions of justice partially influenced taxpayer compliance of MSMEs. The coefficient of determination (Adjusted R square) value of 0.417 indicates that the variables of tax knowledge, tax sanctions, and perceptions of justice were able to contribute to the taxpayer compliance variable by 41.7%. Socialization of laws and regulations on taxes needs to be continuously carried out by local governments. Tax sanctions followed by perceptions of justice felt by taxpayers can help improve taxpayer compliance.
Tantangan Sertifikasi Halal pada Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Produk Pangan di Kabupaten Pamekasan
Authors: Putri Riskia
Published: February 2025

Sertifikasi halal telah menjadi isu penting dalam industri makanan dan minuman di Indonesia. Penelitian ini bertujuan untuk mengidentifikasi kendala yang dihadapi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam proses sertifikasi halal serta memberikan rekomendasi untuk meningkatkan partisipasi UMKM dalam program sertifikasi halal. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif dengan melakukan survey terhadap pelaku UMKM yang belum memiliki sertifikat halal. Hasil penelitian menunjukkan bahwa kendala utama yang dihadapi UMKM meliputi kompleksitas prosedur, kurangnya informasi dan kendala biaya sertifikasi. Selain itu, penelitian ini juga mengidentifikasi faktor-faktor yang mempengaruhi keputusan UMKM untuk melakukan sertifikasi halal, seperti ukuran usaha, jenis produk, dan kesadaran akan pentingnya sertifikasi hala. Berdasarkan temuan tersebut, penelitian ini merekomendasikan beberapa langkah strategis untuk mengatasi kendala yang dihadapi UMKM, antara lain penyederhanaan prosedur sertifikasi, peningkatan sosialisasi, dan pemberian subsidi atau insentif. Penelitian ini memberikan kontribusi penting bagi pengembangan kebijakan dan program yang lebih efektif untuk mendorong pertumbuhan industri halal di Indonesia.
Numerical Modal Analysis of Foams with Different Types and Configurations
Authors: Çıbıkçı Kübra Çağla , Yaman Mustafa
Published: February 2025

Thanks to the perfect combination of mechanical properties like high strength and rigidity with functional properties like thermo-acoustic insulation and vibration damping, foam structures are becoming increasingly attractive in engineering applications. Most of the research done so far has been focused on the mechanical properties of foams. On the other hand, understanding the vibration behavior of foams is vital since most failures in engineering applications are associated with violent vibrations. In this research, it is focused on the vibration analysis of foams with different types and configurations. In the context of vibration, modal analysis is a highly preferred method for fully understanding the structural behavior of materials. The Finite Element Method is commonly employed for numerical modal analysis to reveal the vibration characteristics of structures, including natural frequencies and corresponding mode shapes. With this objective, the natural frequencies and mode shapes of these foams were defined under both clamped-free and free-free boundary conditions. Subsequently, the effects of material application and boundary conditions were examined. The findings and results obtained can provide valuable insights to researchers and engineers for design applications.
Exploring the Value of Landscape Learning Using Photovoice
Authors:   The Association Of Korean Cultural And Historical Geographers, Cho Chul-Ki , Kim Hyojeong , Song Wonseob
Published: February 2025

This study examines the implications of photovoice for students’ exploration of the varied landscapes depicted in their daily experiences. In landscape learning utilizing photoboards, students are tasked with capturing photographs of landscapes within their communities, selecting the most suitable images, and interpreting them through their own narrative voice. We assert that employing photovoice as an educational instrument improves students’ meta-representational competence, or visual literacy, which includes the capacity to depict and interpret a location or landscape. Furthermore, it cultivates the development of a non-representational geography via photography, enabling students to articulate their interpretations of the landscape’s representational elements through their own narratives. Photovoice allows youth to depict their daily experiences, generates personal significance, emotions, and affect; fosters experiential and active learning; stimulates critical awareness; and enhances their visual literacy and meta-representational abilities regarding visual “reading,” “writing,” and “thinking” skills.
Empowering Higher-Order Thinking Skills in Writing through Gamification and Multimodal Learning within PBL
Authors: Riwayatiningsih Rika , Prastikawati Entika Fani , Muchson Mochamad , Haqiqi Fatika Nur , Setyowati Sokarios , Kartiko Dwi Aji
Published: February 2025

This study explores the integration of gamification and multimodal learning within a Project-Based Learning (PBL) framework to enhance higher-order thinking skills (HOTs) in writing instruction. HOTs—encompassing critical thinking, creativity, and problem-solving—are vital for equipping students to navigate academic and real-world complexities. Employing a mixed-methods approach, the study collected quantitative data through surveys assessing engagement, motivation, and writing proficiency, while qualitative data from focus groups and reflective journals provided deeper insights into student experiences. By incorporating real-world projects, gamified elements (e.g., challenges, rewards), and multimodal resources (visual, auditory, and kinesthetic tools), the intervention created an engaging and inclusive learning environment. Results revealed significant increases in engagement (90%), motivation (87%), and writing proficiency (22%), as well as marked development in critical thinking, creativity, and collaboration skills. This study highlights the effectiveness of combining PBL with gamification and multimodal strategies to empower students in writing tasks through diverse forms of expression. The findings offer actionable insights for designing inclusive writing curricula and underscore the need for further research on the scalability and adaptability of this approach in diverse educational settings.
Europium-based fluorescent immunochromatographic test for brucella antibody detection
Authors: Yang Zhao  , Vladyslav Spyrydonov  , Long Yu Xu  , Weiming Yu  , Pavel Korablev  , Pavelas Loiteris
Published: February 2025

This study presents the development and validation of a novel fluorescent immunochromatographic test (F-ICT) using Europium-labeled conjugates for the detection of Brucella antibodies in serum and milk samples. The assay utilizes purified Brucella lipopolysaccharide (S-LPS) as the capture antigen, which was extracted with an optimized protocol yielding 15 μg/mg dry biomass, a seven-fold improvement over previous methods. The extracted S-LPS demonstrated high purity and retained its structural and immunological properties, as confirmed by SDS-PAGE, Western blot, and endotoxin testing. The F-ICT showed 100% sensitivity and specificity when tested against a French national brucellosis standard panel of bovine sera, significantly outperforming two commercially available gold-labeled immunochromatographic tests. In artificially spiked milk samples, the F-ICT demonstrated a detection limit of 1×10⁻⁵ dilution, two orders of magnitude more sensitive than conventional ELISA (1×10⁻³). The fluorescent signal remained stable for at least five days at room temperature, with no significant photobleaching observed. These results establish the F-ICT as novel a highly sensitive, specific, and stable diagnostic tool for Brucella antibody detection in both serum and milk samples, offering potential advantages for large-scale surveillance programs.
Acidity calibre check in wine using machine learning
Authors: Raghupathi Kanala  , Meghana Vijaya Raghavan  , Jathin Kumar Gundala  , Sushruth Bommagoni  , Arun Kumar Onteddu
Published: February 2025

The wine quality will help the winemakers to make decisions during production such as adjusting fermentation techniques or blending ratios to improve the quality. This in turn helps them to make profit while the wine seekers buy a top quality product.

The acidity calibre check project aims to develop a machine learning model to predict the acid quantity in wines based on various physicochemical features. The project involves data preprocessing, exploratory data analysis, feature selection, model training, and evaluation. To address the potential case of class imbalance in the dataset, SMOTE (Synthetic Minority Oversampling Technique) is applied to generate synthetic samples for the minority class, ensuring a balanced distribution of data. Machine learning algorithms, including linear regression, decision trees, random forests, and gradient boosting machines, are employed to build predictive models. The best-performing model achieves a high level of accuracy for the aid in the wine industry by providing objective quality assessments. The insights gained from this project can help winemakers in improving the overall quality of their products and making informed decisions during the production process.
Determinants of Wasting Among Children Aged 6–23 Months in Indonesia
Authors: Koritelu R. Trikoriyanto E. , Syauqy Ahmad , Margawati Ani
Published: February 2025

Wasting is a form of malnutrition that is a significant concern globally, including in Indonesia. It has a detrimental impact on children's health, the quality of human resources, and a country's overall development. This study aims to examine the prevalence and risk factors associated with wasting in children aged 6–23 months in Indonesia. The study design is cross-sectional, utilizing secondary data from the 2022 Indonesian Nutrition Status Survey. Data collection was conducted throughout Indonesia between March and December 2022. The sample size for this study was 70,414 children aged between 6 and 23 months. Bivariate analysis (χ2 test) was employed to determine the relationship between dependent and independent variables. Furthermore, multivariate analysis utilized logistic binary regression tests to ascertain the adjusted odd ratio (aOR) risk value. The results of this study indicate that the prevalence of children aged 6–23 months in Indonesia is 7.63%, with wasting. The following factors have been identified as being at high risk of wasting: boys, children aged 12-23 months, birth weight <2500 grams, birth length <48 cm, history of exclusive breastfeeding, consumption of empty calorie drinks, history of infectious diseases, inappropriate/complete immunizations, lack of use of health services, inappropriate drinking water sources and very poor family status. Wasting is associated with several factors. Consequently, identifying these factors is of significant importance in the context of intervention efforts to prevent and address malnutrition, including wasting, in Indonesia.
Improving Work Motivation of Nutrition Implementers in Health Centers: Analysis of the Influence of Work Experience, Competence, and Rewards
Authors: Rahman Fauzie , Arifin Syamsul , Noor Meitria Syahadatina , Husaini Husaini , Adhani Rosihan , Shadiqi Muhammad Abdan , Erlyani Neka , Muslim Muhamad , Hafifah Ifa , Trang Ha Thi Thu
Published: February 2025

Success in addressing nutritional problems can be achieved when nutrition implementers possess strong abilities and skills in executing nutritional service program activities at community health centers. High work motivation among nutrition implementers significantly contributes to the successful implementation of these programs. This study aims to analyze the influence of work experience, competence, and reward provision on the work motivation of nutrition implementers. This research employs a quantitative approach with a cross-sectional design. The population consists of all nutrition implementers in South Kalimantan Community Health Centers' work area in Indonesia. A sample of 253 respondents was selected using purposive sampling. The research instrument utilized was a questionnaire, and data analysis involved simple linear regression analysis. The findings indicate a significant effect of work experience on work motivation, with a significance value of .00 < .05. However, competence does not have a significant impact on work motivation, as its significance value is .098 > .05. Similarly, reward provision does not significantly influence work motivation, with a significance value of .439 > .05. In conclusion, work experience significantly affects the work motivation of nutrition implementers. Therefore, efforts to enhance the motivation of nutrition implementers are essential, as they will ultimately improve the effectiveness of nutrition service programs in health centers, contributing to the prevention of stunting and the overall enhancement of public health.
Dampak Teknologi Artificial Intelligent dan Cara Menghadapi Blockchain Technology dalam Perspektif Akuntansi
Authors: Sevita Sari Dewi  , Eko Suyono
Published: February 2025

The development of Artificial Intelligence technology is changed the accounting profession. This paper provides a comprehensive overview of recent development in Artificial Intelligence, Big Data and Machine Learning use in business practices in the accounting profession worldwide. The paper explores the evolution of the accounting profession following recent technological developments and assesses the impact of these developments in the future. The challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This research uses a normative juridical approach with a literature study of secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting profession, institutions and graduates should do to face the challenges of change caused by technological developments. This research aims to describe the development and system of blockchain, identify potensial uses, analyze internal and external factors, and identify how accountants face blockchain disruption. The method use is descriptive qualitative. Data was obtained through interviews and literature studies. This research shows that blockchain technology has potential implementation in accounting, auditing, finance, supply chain, and public sector. Practitioners and academics need to pay attention to the curriculum and framework related to blockchain implementation, from one set of skills, and the current role of accountants is as business advisors or consultants and not as counters.
Pengaruh Product Quality dan Promotion Terhadap Trust dan Purchase Decision pada Produk Valizastuff di Shopee
Authors: Muhammad Faisal  , Parlagutan Silitonga
Published: February 2025

This study aims to determine the relationship between product quality and promotion on trust and purchasing decisions at the Valizastuff online store in e-commerce. The population in this study were all Valizastuff customers. This study involved 240 respondents who were collected using questionnaire distribution with Accidental Sampling technique. The data analysis method was carried out using Structural Equation Modeling (SEM) with the help of Smart-PLS software (v.3.2.9). The results of this study indicate a significant influence between product quality and promotion on trust and purchasing decisions. The results show a positive and significant direct influence between product quality on trust and purchasing decisions and the results of this study indicate that promotion has a positive and significant influence on trust and purchasing decisions. Trust also has a positive and significant influence on purchasing decisions. Therefore, it is important to maintain consumer trust in an effort to increase purchasing decisions.
Analisis Rasio Likuiditas dan Rasio Profitabilitas dalam Menilai Kinerja Keuangan pada PT. Bank Pembangunan Daerah Jawa Barat dan Banten Tbk yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022
Authors: Neng Reni Sulastri  , Rola Manjaleni
Published: February 2025

Recent rapid technological developments have influenced the way people use technology to market their products. It also changes the way consumers transact, using payments via transfer or credit card. Banking, as an important part of the economy, also requires standards in financial reporting. Banks, whose wealth consists primarily of financial assets such as stocks and bonds, have goals to achieve. This research aims to evaluate the financial performance of PT. Regional Development Bank of West Java and Banten TBK by analyzing liquidity and profitability ratios. Financial data of PT. West Java and Banten TBK Regional Development Banks from 2018 to 2022 were used in this research. The research method used is a descriptive approach with quantitative analysis, using existing company report data to describe the situation in detail. The liquidity ratios analyzed include the current ratio, quick ratio, cash ratio, cash turnover ratio, and inventory to working capital. The profitability ratios analyzed include GPM, NPM, ROA, ROE and ROI. The research results show that the financial performance of PT. The Regional Development Bank of West Java and Banten TBK during the 2018-2022 period was unsatisfactory because the values of these ratios were still below industry standards. The liquidity ratio shows that the bank is less able to fulfill its short-term obligations, while the profitability ratio shows that the bank is less efficient in generating profits from the assets and capital it owns.
Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak
Authors: Cecylya Thancy  , Rudi Syafputra  , Dian Puji Puspita Sari
Published: February 2025

Increasing taxpayer compliance cannot be separated from Tax Knowledge. Taxpayer compliance can increase state revenues from the tax sector. Taxpayers must understand knowledge about taxation in general and tax procedures. This type of research is quantitative with primary data sources obtained by distributing questionnaires to the population in the research of individual taxpayers at KPP Pratama Pekanbaru Tampan. Test tools in research use validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of research on tax knowledge partially influence taxpayer compliance.
Pengaruh Kualitas Kepemimpinan Terhadap Motivasi Kerja Pegawai (Studi Kasus di Desa Bongas Kecamatan Cililin)
Authors: Fitra Ramandayani  , Fizi Fauziya
Published: February 2025

Employees are an essential part of an organization and the main driving force behind its operations. The success or failure of an organization will affect the achievement of its goals. One indicator of an organization's success is the work motivation of its employees. Every employee needs a quality leader who can foster high work motivation, allowing employees to work in a more focused manner and the organization's goals can be easily achieved. This study aims to determine the influence of leadership quality on employee work motivation in Bongas Village, Cililin District. The type of research used is descriptive research, with a quantitative approach. The sampling technique used is simple random sampling with a sample size of 36 employees in Bongas Village. Data was obtained by distributing questionnaires. This study uses simple linear regression analysis with the help of SPSS 27.0 software. The results of the study show that leadership quality has a positive and significant influence on employee work motivation in Bongas Village. This can be seen from the regression coefficient value of 0.919, the correlation coefficient of 0.889, and the coefficient of determination of 0.791, which shows that leadership quality influences work motivation by 79.1%, while the rest is influenced by other variables.
Analisis Rasio Aktivitas dan Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT.AKR Corporindo Tbk Padatahun 2018-2022
Authors: Karmelita Romadona  , Rola Manjaleni
Published: February 2025

Financial performance appraisal is an integral part of financial management that cannot be separated. The financial performance of a company is an important indicator in decision making for stakeholders, especially investors. This study aims to evaluate the financial performance of PT AKR Corporindo Tbk. during the period 2018 - 2022 using a number of financial ratios, such as receivables turnover, working capital turnover, fixed asset turnover, total asset turnover, return on investment, gross profit margin, and net profit margin. The research method used is quantitative descriptive with purposive area location selection and data collection through literature studies. The results showed that the average financial performance of PT AKR Corporindo Tbk during the period showed that receivables turnover, working capital turnover, fixed asset turnover, and total asset turnover were in the poor category. However, profitability ratios such as net profit margin, return on equity, and gross profit margin are included in the good category. Indicators of activity ratios and profitability that have not reached the standard can be improved by reducing costs that can reduce company profits and utilizing available funds for financing strategies that support the company's progress, which in turn can attract investors and potential investors.
Analysis on the Performance of Passenger Terminal Services at I Gusti Ngurah Rai Airport, Bali
Authors: I Gede Fery Surya Tapa  , I Nyoman Indra Kumara  , Dewa Ayu Trisna Adhiswari Wedagama  , Decky Cipta Indrashwara
Published: February 2025

I Gusti Ngurah Rai International Airport is one of the busiest airports in Indonesia, due to the increasing number of air transportation service users. This research was conducted to determine the possibility of an increase in passengers every year for 20 years and provide alternative solutions that might be used at this airport if there are facilities that are no longer able to operate maximally. The method used in this research is an analysis of the average and linear trend using time series data from 2013 - 2022, then the method with the smallest standard deviation and the best correlation is chosen, namely the linear trend method. In conclusion, the increase in passengers based on the equation results reaches 3.249% and it causes some facilities to be no longer able to accommodate and operate optimally such as baggage claim devices, gate passport control, and arrival halls. Alternative applicable solutions must be found in these facilities, so that they can work optimally, such as expanding the number of tools and processing early on for gate passport control and generally providing solutions such as reconfiguring the terminal area, peak hour deployment, and technological innovation.
EFEKTIVITAS PERMAINAN DADU KATA MODIFIKASI DALAM PENGEMBANGAN KETERAMPILAN PROSOSIAL ANAK DI TK LATIHAN SPG ‘AISYIYAH
Authors: Engfita wahyuni Monica , Marlina Serli
Published: February 2025

Penelitian ini didorong oleh berbagai masalah yang menunjukkan kurangnya kolaborasi dan perhatian anak-anak dalam kegiatan yang berhubungan dengan sekolah; ketika diberi tugas oleh guru, anak-anak lebih suka bekerja dengan teman dekat. Tujuan dari penelitian ini adalah untuk memastikan seberapa baik permainan dadu kata yang dimodifikasi di taman kanak-kanak pelatihan SPG 'aisyiyah menumbuhkan perilaku prososial pada pelajar muda. Melalui metode kuasi-eksperimental, desain penelitian kuantitatif digunakan dalam penelitian ini. Semua 24 siswa yang terdaftar di taman kanak-kanak pelatihan SPG 'aisyiyah merupakan populasi penelitian; mereka dibagi menjadi dua kelas, B1 dan B2. Purposive sampling adalah metode yang digunakan untuk pengambilan sampel. Tes yang terdiri dari lima item pertanyaan digunakan sebagai bagian dari teknik pengumpulan data. Dengan menggunakan SPSS, prosedur analisis data menggunakan homogenitas, kenormalan, dan pengujian hipotesis. Temuan penelitian menunjukkan efektivitas varians dan N-gain untuk kelas eksperimen menggunakan permainan kontrol balok dan permainan dadu kata. maka nilai sig (2-tiled) hasil uji hipotesis adalah 0,032 < 0,05. Dengan demikian dapat dikatakan bahwa keterampilan prososial anak di TK Binaan SPG 'aisyiyah dipengaruhi secara signifikan oleh permainan dadu kata modifikasi
Pengaruh Program Market Day Terhadap Kemampuan Literasi Keuangan Anak Usia 5-6 Tahun di RA Sunan Muria Poncokusumo-Malang
Authors: Sa’adatul Kholidiyah  , Reswari Ardhana
Published: February 2025

Early financial literacy education is crucial for preparing children to face future financial challenges. This study aims to measure the impact of the Market Day program on the financial literacy of 5-6-year-old children at RA Sunan Muria Poncokusumo, Malang. The research uses a quantitative experimental approach with a one group pretest-posttest design. The results indicate a significant improvement in children's financial literacy after participating in the Market Day program, with a paired sample test significance value of 0.000 < 0.05. The Market Day program has proven effective in enhancing children's understanding of financial concepts, money management, and financial transactions. The study concludes that the Market Day program can be a valuable alternative for developing early childhood financial literacy.