bluuebunny/crossref_metadata_2025 huggingface dataset:
Variety of Political Expressions: Study of Khilafatism Discourse on Islamic Salafi Websites in Indonesia
Authors: Mujibuddin M , Riza M Fakhru
Published: February 2023

This study aims to analyze the ideology of khilafat discourse on Salafi websites in Indonesia. The presence of the Salafi group is not singular. Salafi groups develop according to the situation. In Indonesia, there are three Salafi groups: Salafi purists, Salafi haraki, and Salafi jihadi. All three also have websites devoted to the da'wah wing and produce discourses according to their respective ideologies. This research is qualitative, and data collection is done using observation and netnography. The objects of this research include three websites, namely muslim.or.id, majelismujahidin.com, and ansyarusyariah.com. The results of this study indicate that the website muslim.or.id represents the salafy purist group because it is a-political. The proof is that the article on this website emphasizes obedience to the legitimate leader even though it does not apply Islamic law as a whole. Meanwhile, the website Majelismujahidin.com represents haraki (political) groups who want to establish an Islamic state in Indonesia. Finally, the website ansyarusyariah.com represents the salafy jihadi group that wants to select an Islamic state and make jihad the primary way to fight for an Islamic state.
Construction of Fishermen's Purity with Limitations: Pabagang Study on Balang Caddi Island, Pangkep-South Sulawesi
Authors: Hs Fatimah , Parninsih Iin
Published: February 2023

One of the biggest challenges for fisherman workers is to live a religious life within limitations, such as religious knowledge and worship facilities, as experienced by Pabagang on Balang Caddi Island, Pangkep-South Sulawesi. This study discusses Muslim fishermen on Balang Caddi Island by referring to the question of how is the piety construction of Pabagang Muslim fishermen on Balang Caddi Island amid its limitations. This study is field research, which means that the primary source of this study comes from field data such as interviews, observations, and documentation. At the same time, secondary sources come from articles, websites, dissertations, and others that discuss the issues being studied. These various sources are managed using the descriptive-analytical method. From this, this study concludes that the construction of Pabagang's religious life leads to social piety, which contributes to the ritual piety of the people of Balang Caddi Island. This phenomenon cannot be separated from the significance of its social role in religious life on Balang Caddi Island, which is heavily influenced by the religious model of pesantren Darul Da'wah wal Irsyad (DDI) Mangkoso. Pabagang's religious life is common in Indonesian society, where workers (whatever their occupation) are not active in ritual piety but in social piety. Therefore, any worker, who earns a lawful living, needs to be seen as equal to other people, especially to achieve a complementary society.
Islam and Social Media in Indonesia: A Study of the Living Qur'an and Hadith in the Film “Ruqyah: The Exorcism”
Authors: Nurmansyah Ihsan , Oktaviana Sherli Kurnia
Published: February 2023

This paper discusses the phenomenon of the living qur'an and hadith on the ruqyah scene in the film“Ruqyah: The Exorcism” which MD Pictures, Dee Company and Pichouse Films produced in 2017. The film “Ruqyah: The Exorcism” is a religious horror genre film where in each scene there is a phenomenon of the living qur'an and hadith in the form of the use of verses. Al-Qur'an and Hadith of the Prophet in the ruqyah ritual. Therefore, to find out the functional reception of the verses of the Qur'an and the hadith of the Prophet used in the film "Ruqyah: The Exorcism" is to use the theory of functional reception introduced by Ahmad Rafiq. The results of this study are: 1) during the ruqyah process, Ustadz recites the holy verses of the Qur'an in the form of Surah al-Fatihah/1:1-7 and Surah al-Baqarah/2:255 and the hadith of the Prophet no.. 3514 in the Book of Sunan Ibn Majah, the Book of Medicine, the chapter which the Prophet saw as a means of protection. 2) Functional reception on the informative aspect contains the majesty of Allah and the potential of humans who can face the jinn. While the functional reception is in the performative aspect; namely, the jinn in the human body cannot hide and commit deceit, and the jinn can be removed from the human body.
Nyuguh Tradition: Religious and Cultural Harmony in Kampung Adat Kuta, Ciamis, West Java
Authors: Fikriya Malihah  , Syahid Ahmad Habibi , Reno Wikandaru
Published: February 2023

Indonesia is a country rich in culture. However, the nation's cultural wealth still has not been studied and is not even recognized by the public. The lack of studies on the cultural richness of this nation is feared that it will cause the nation's own cultural traditions to be unrecognized, until eventually they will disappear and no longer be preserved by the next generation of the nation. This study aims to complete the study of the people of Kuta, especially about the relationship between tradition and religion. The research model used is a literature research model combined with field research. Data collection in this study was carried out in several ways, namely through document searches, direct observation to the Kampung Adat Kuta and conducting interviews with leaders. Based on the research conducted, it was found that the traditional process of Nyuguh carried out by the indigenous people of Kuta is one way for the community to preserve culture, and as an expression of gratitude and efforts to maintain the safety of all residents in the village. The Nyuguh tradition is full of religious values, namely the value of togetherness, simplicity, safety, respect, obedience, balance between religion and culture, and the purification of property. As a part of the culture owned by the people of Kampung Adat Kuta, the Nyuguh tradition is a form of harmonization between the cultural traditions of the ancestral heritage and the Islamic religious beliefs held by the community at this time. The fact that the Nyuguh tradition still survives today with various adjustments in it, shows that harmony between culture and religion can be realized and sustainable among the people of the Kuta Traditional Village.
Azharite Muhammadiyah: Ambivalence and Reinterpretation of Muhammadiyah Identity
Authors: Fahmi Wira Angkasa
Published: February 2023

The existence of Al-Azhar in Cairo has produced many alumni who carry the message of wasatiyah Islam to all elements of society, including the Muhammadiyah muslim organization. Muhammadiyah as a reformist Islamic institution is often claimed has similarity with Salafi. Then Muhammadiyah is considered to have a different manhaj from Al-Azhar, which in terms of teaching curriculum and movement has many conflicts with Salafi. This fact makes Muhammadiyah cadres who study at Al-Azhar experience ambivalence of identity. This study analyses how Azharite Muhammadiyah's role in the contribution of thoughts against Salafi who still have influence in Muhammadiyah's proselytization movement. This paper uses qualitative methodology, by interviewing some Muhammadiyah cadres, alumni of Al-Azhar who are affiliated with Muhammadiyah. In addition, I conducted digital observations to find data on disputes and debates that occurred between the Muhammadiyah Salafi (Musa) and those who were resistant to their thoughts. I also observe the movements that have been carried out by Azharite Muhammadiyah in fighting for the identity of Muhammadiyah, that Muhammadiyah should not be identified as Salafi. I found that Azharite has been success to campaign that Muhammadiyah is different with Salafi. Lack understanding of members to the Muhammadiyah doctrine is the main factor of the Salafism doctrine development among Muhammadiyah. This paper is expected to reevaluating the Muhammadiyah fatwa which is applied in Muhammadiyah mosques and madrasa, and to put HPT as the primary reference of teaching.
Tradition of Buka Luwur in Sunan Kudus Grave as a Social Cohesiveness of the Ancient Village in Kudus-Central Java
Authors: Rosyid Moh
Published: February 2023

This article presents the meaningfulness of the tradition of Buka Luwur (a cloth covering the grave of Sunan Kudus) to the residents of Kauman Village, Kota sub-district, Kudus, Central Java, an ancient village in. The study’s data were obtained through interviews, observations, and literature reviews and analyzed using a descriptive-qualitative approach. The study found that Sunan Kudus, the first Islamic preacher in Kudus, has been respected by the residents of Kauman Village through the annual tradition called Buka Luwur (replacing the Luwur with a new cloth every Muharam/Sura month). The Foundation Functionary of Menara Mosque, Sunan Kudus Grave, and the residents of Kauman Village perform the tradition. The event series is very dynamic, beginning with the ritual abstersion of keris and two spears, the legacies of Sunan Kudus, the distribution of Sura porridge and Jangkrik rice, Islamic Art Attraction, and the replacement of old luwur with the new one having various motifs, i.e., jasmine, unthuk banyu, kompol, and wiru which have symbolic meanings. The old luwur are cut into pieces and shared with the residents of Kauman Village and the attending guests. The tradition is conserved to respect the trace of preaching (dakwah) of Sunan Kudus. Sociologically, the residents of Kauman Village preserve this tradition because it has a normative dimension and brings about solidarity and voluntariness, as well as the value of cultivating a life-appreciating character. Therefore, the tradition of Buka Luwur as a basic necessity of every resident of Kauman Village has given the impact of the birth of a routine activity in the village, which is considered by the public as an exclusive and individualistic activity. However, the stigma is refuted by cultural facts.
Echo Boomers’ Habitation in Language Politeness
Authors: Zuhri Dj Muhammad , Maharaj Musfirah
Published: February 2023

The development of language politeness activities under the Participatory Action Research (PAR) category which aims to provide understanding and guidance to the echo boomers of Islamic boarding schools in communicating well and politely to the community, whether they are older or younger than them. The method used in this activity is coaching which is carried out by lectures, discussions and questions and answers. This coaching is aimed at the echo boomer of the Al-Junadiyah Biru Islamic Boarding School, Bone Regency, which was followed by 22 students. The coaching of politeness in the language of echo boomers to form echo boomers can be seen by the good use of calls when communicating with young people, peers, and also with older ones. Using polite words such as ki ', iyye, etc, not raising the tone of voice, being polite when speaking or dealing with the other person, such as the word expressing tabe'. The material provided by the lecture method is used to explain several things, including the meaning of politeness in language, why is it necessary to be polite in language, and the benefits of politeness in language. The habit of politeness language forms politeness in communicating at the echo boomer of Al-Junaidiyah Biru Islamic Boarding School in Bone Regency in interacting in daily life, namely by directing, coaching, monitoring and modeling.
Exploring Speaking Anxiety of Non-English Department Students
Authors: Suryadi Satrio Binusa
Published: February 2023

The study's goal is to identify the barriers to speaking that EFL learners face at the tertiary level. Speaking anxiety is one of the issues. The levels and factors of speaking anxiety become the focus of this research. This study also investigates speaking anxiety factors experienced by EFL learners. Three factors contribute to speaking anxiety: communication apprehension, fear of negative evaluation, and a lack of self-confidence. The Foreign Language Speaking Anxiety Scale (FLSAS) was adopted to reveal the degree of speaking anxiety. The semi-structured interview was conducted with nine students to explore the source of anxiety. This study involved 81 participants from the Informatics Engineering department students at State Polytechnic of Malang. The findings revealed that Informatics Engineering department students demonstrated a moderate level of speaking anxiety. Furthermore, the study found that low self-confidence is among the highest average of speaking anxiety, followed by fear of negative evaluation and communication apprehension
Billuanglism Analysis: Code Mixing of English Student’s Conversation
Authors: Siti Muniati Eneng , Suhaili Ahmad , Ika Sari Gema
Published: February 2023

The objectives of this research were to analyse what are the code mixing used by students of English Education Department UNTIRTA, and to investigate the reason of the students of English Education Department used code mixing in their daily communication. This research was used descriptive qualitative method which recording, interview and field notes as data collection technique. The result of this research showed that the code mixing occurred 44,92%. The reason of students used code mixing was defined by the type of code mixing they used. From the result students were used 4 reasons of using code mixing, they are: (1) Talking about a particular topic (2) Interjection (3) Repetition used for clarification (4) Because of lexical need.
Problems and Strategies in Developing Writing Undergraduate Thesis: A Study in EFL Students
Authors: Siti Sa'diah  , Rukmayadi Yazid , Shofiyah Tanjung Khoiriyah , Puji Lestari Novi , Rizki Andi
Published: February 2023

The research aimed at finding out the problems faced by undergraduate students and strategies they used to overcome problems during the process of research and writing thesis. This research generally employed a qualitative approach, but some data were analyzed quantitatively. The sample of the research involved the eighth and tenth semester students of English Education Department at Islamic State University of Sultan Maulana Hasanuddin Banten. The data were obtained through questionnaire and interview. The result revealed that most of the students got problems in how to begin the research while only few students got difficulty in working with the advisors. In addition, strategies mostly used by the students to overcome the problems were reading many books, journals and articles related to the topic whereas the strategy of asking somebody to analyze the data was at the lowest rate. Therefore, it could be concluded that the students could be able to solve their problems they faced during the thesis writing process by applying the strategies.
How Science Transformed Descartes’ Philosophical Discourse
Authors: Mijović Pavle
Published: February 2023

This paper is about the relationship between science and philosophy, or about the naturalization of philosophy. In the first part of the paper, we aim to present Quine’s theoretical framework related to the scientific impact on philosophical discourse and inquiry. In his philosophical writings, Quine emphasized the importance of science, in naturalized or normative epistemology forms. The idea of a more tenable, science–dependent knowledge position, is often seen as central to Quine’s epistemology. Far from any form of cosmic exile, philosophers, according to Quine, adopt the best knowledge available to them at a given time.Something very similar occurs in Descartes’ concept of animal spirits, showing that the use of the best available scientific knowledge at a given moment can easily be found in the French philosopher’s work. Quine’s conception, developed in the field of analytic philosophy, is found in Descartes’ notion of animal spirits, demonstrating the influence of the dominant scientific paradigm on philosophical discourse. Since we consider the Quinean framework very relevant, we have adopted his view as a sort of interpretative paradigm that helps us to better understand a particular problem from the domain of history of philosophy. The second part of the paper presents the notion of animal spirits seen in Descartes’ philosophy as intermediary entities linking mind and body. Once a powerful scientific notion, animal spirits withered away with the advancement of science and were substituted with other scientific paradigms. The notion of animal spirits was seen as Descartes’ critical point and was often neglected in philosophical analysis. In this paper, we advance a hypothesis on how science transformed Descartes’ philosophical discourse by analyzing the curious case of animal spirits, showing at the same time the limitations and shortcomings of this new modus philosophandi.
Analysis of the Person Concept in Nursing Theories
Authors: Šestak Ivan , Abou Aldan Damjan
Published: February 2023

The notion of the human as a person influences immediate action, which is especially evident in care during illness and suffering. Although medicine is as old as humanity, in the last two centuries it has developed within a bio–medical paradigm marked by positivism.Since Florence Nightingale, nursing has been trying to develop within its own paradigm characterized by four concepts of which the person is central. It is only in the past half century that unique nursing theories have been developed in which the features of personalism can be discerned. The attempts by some theorists to define the concept of person have brought it closer to the classical definition of a person as found in philosophical anthropology.The fact that there are theoretical models that direct practice from bio–medical to holistic and personalistic view speaks in favor of the maturing idea about the importance of observing man as a person with all the immediate positive effects of such a view.
ASSESSMENT OF DEMOGRAPHIC LOSSES OF UKRAINE AS A RESULT OF THE RUSSIAN-UKRAINIAN WAR
Authors: Kushnir Taras
Published: February 2023

The final assessment ofwar losses may not be available until some time after the end of the war, but this does not mean that any interim assessment is meaningless. Ukraine's losses from the war are not only losses of infrastructure, movable or immovable property destroyed as aresult of hostilities. After all, the infrastructure can be restored, houses and factories can be rebuilt. The most valuable losses from war are the losses of people who give their lives for their land. Often these are losses of people of working, reproductive age, which gives reason to say that these are losses of human capital.Often these are losses of people of working, reproductive age, which gives reason to say that these are losses of human capital. The difficulty in estimating such losses lies in the fact that official information is not published. Only some fragments of information are sometimes voiced by state officials.Methods: The main methods of the conducted research are the analysis, synthesis, and processing of information obtained as a result of sociological research conducted by the Razumkov Center, Gradus Research Company, EWL Migration Platform, EWL Migrant Support Fund on the Labor Market, and the Center for East European Studies of the University of Warsaw.Results: We can identify themain reasons for the loss of the population of Ukraine: 1. The first reason for the reduction of the population is high mortality during the war and the increase in mortality in the post-war period due to injuries and wounds received in the war, as well asdue to experienced stresses and psychological problems. 2. Decreasing birth rate due to the effects of war and likely decreasing birth rate due to fewer women of reproductive age. 3. "Aging" of the population. 4. Loss of territory. 5. Migration factor. 6.Deportation.Discussion: Instead, in addition to losses, Ukraine received international recognition and international subjectivity, increased national self-awareness of citizens, complete derussification of society, more competent citizens and a powerfulvolunteer movement, which has no analogues in the world.
THE ESSENCE AND CLASSIFICATION OF OPERATIONS ONRENT (LEASING) OF PROPERTY OF THE ENTERPRISE
Authors: Derevianko Svitlana , Murha Viktoria
Published: February 2023

The article is devoted to the problematic issues of economic essence and classification of operations on rent (leasing) of enterprise property. The legal regulation of lease accounting in Ukraine is carried out by a number of national regulations and international accounting standards. Each legislative document reveals the concept of lease in accordance with the scope of its application. Having considered the content of lease relations, one can observe certain contradictions of their economic and legal essence. For the needs of accounting, the regulatory framework is National Accounting Standard (NAS) 14, according to which rent and leasing are equivalent concepts, but this equality is incorrect from a legal point of view. Tax legislation also identifies these concepts. The study of the classification of lease (leasing) operations allowed to draw conclusions about the similarity of the options and features proposed by domestic and foreign scientists. The disadvantages of the studied classifications are insignificant changes in definitions, the formation of distribution by features that do not meet the needs of accounting. For a correct understanding of the classification of lease transactions, it is necessary to be guided by the need to reflect the lease in the accounting accounts for the possibility of drawing up reliable financial and management reports of the enterprise.Division of lease by periodicity, peculiarities of use, object of property are not essential for accounting and management accounting at the enterprise. To improve the reliability and accuracy of financial and management reporting, it is necessary to study in depth the essence of lease transactions and their reflection in accounting. Proposalsfor improving existing classifications are presented, which will contribute to the effective organization of accounting, control and analysis of lease operations at the enterprise. The developments can be used in the theoretical substantiation and practical development of the methodology for classification of lease (leasing) operations at Ukrainian enterprises.
FINANCIAL SUPPORT OF SCINTIFIC RESEARCH IN UKRAINE: STATE AND WAYS OF IMPROVEMENT
Authors: Koba Vyacheslav , Tarnovska Iryna , Vlasova Valentyna
Published: February 2023

One of the many problematic issues of the development of science in Ukraine, which needs to be solved, is the improvement of the funding of scientific research. Chronic underfunding of the activities of scientific institutions, the implementation of scientific research and scientific and technical development of institutions of higher education, academies, institutes, individual scientific programs and granted grants has led to many negative trends in the development of science in Ukraine and bad consequences. Therefore, in the post-war period, when restoring and reforming the infrastructure of Ukraine, it is necessary to update and improve the system of financial support for scientific research. This will serve as the basis for the further development of science in the country.The article analyzes the financial support of scientific research for 2020-2022. The decline of Ukrainian science, the activity of scientific institutions and organizations in living conditions is due to significant underfunding of their work. Spending on scientific research and development in Ukraine has decreased by 40% over the past 11 years. Measured in US dollars, the share of spending on scientific research and development in GDP has almost halved (by 46%) from 0.75% in 2010. to 0.41% by 2020Chronic underfunding has led to a number of negative phenomena in the development of science, the main of which are the following: a decrease in the motivation of scientific workers, a very low level of average costs per employee (9.37 thousand US dollars in 2020 in Ukraine against 300 thousand dollars in the USA, $250,000 in Germany, $200,000 in France, etc.), a reduction in the number of scientific researchers, an increase in the departure of scientific personnel abroad, a low level of prestige and the image of scientific activity, a weak influx of young people into science etc.Thus, science in Ukraine is in a state of deep crisis, so the first step in thepost-war period is to significantly improve the funding of scientific research several times by increasing the share of GDP expenditures to 1.7%, as it is legally established in Ukraine. In the future, taking into account the rise of the country's economy,bring this indicator to the level of 2-3% of GDP, which is valid in EU countries.This norm is justified and successfully used in EU countries,and it is necessary to reach its level in Ukraine. This is a minimum, because the GDP of Ukraine is much lowerthan the developed countries of Europe. In addition, taking into account that Ukraine received the status of a candidate for EU membership, it is necessary that the norms of funding of science be approximated to the norms of European Union.
CRISIS AS A SOURCE OF INNOVATION IN PRODUCTION AND ECONOMIC SYSTEMS
Authors: Pylypenko Olena , Kravchenko Olha
Published: February 2023

The article is devoted to the study of the mutual influence of crises and innovationsin production and economic systems, in particular transport. It is shown that crises constantly accompany economic activity and, first, are manifested in a decrease in production volumes, deterioration of key indicators of financial and economic activity and provoke the emergence of various types of deficit conditions or interruptions in the functioning of enterprises. The withdrawal of the production and economic system from the crisis is possible due to changes in the economic process due to the creationand implementation of innovations.The change of approaches to the scientific understanding of the impact of crises on the development of production and economic systems is considered. A critical analysis of two classifications of crises (unexpected (random) and expected (regular), managed and unmanaged) is performed. An analysis of the crises in Ukraine, the "gasoline crisis", and the war as a manifestation of the crisis is carried out. It is shown that the way out of the crisis requires appropriate managerial decisions, which must be innovative in nature. They can be, firstly, organizational, and economic, technical, technological, managerial, etc., and secondly, timely.The gradual exhaustion of the potential of any idea and the innovation based on it isan objective process and is caused by moral wear. This determines the need to reserve funds from current income to prevent crises, to look for other sources of financing innovations and to constantly be concerned with the birth of new ideas for the development of theenterprise. A model definition of the term of the onset of the limit of the effectiveness of the innovation is proposed for forecasting the next crises.The relationship between crisis phenomena and innovations in the transport sector is considered, and the manifestations of the crisis state in the functioning of various types of transport are highlighted. Anti-crisis management measures are proposed, namely forecasting of crisis situations and adaptive management, prevention of technological backwardness and development of innovative solutions, ensuring technological novelty and efficiency of innovations both in the national economy as a whole and in transport.
EVALUATION OF THE OPERATION OF RAIL TRANSPORT IN THE CONTEXT OF CYCLICAL DEVELOPMENT OF THE ECONOMY
Authors: Andrieieva Olena
Published: February 2023

The economic and productionactivity of the railway industry is influenced by the cycle of economic development when economic and financial crises create special conditions for the main activity of railway transport -carrying out the transportation process. The conditions of moderneconomic dynamics must be perceived as a correlation of the route of development of the railway industry, with the obligatory consideration of economic crises in the mechanism of activity. The resulting trend of the economic cycle is the dynamics of the gross domestic product and indicative of the efficiency of the reproduction process –the volume of capital investments and freight transportation. Railway transport of Ukraine, as a key component of the country's transport sector, which provides transport services in thesphereof production, circulation, and social sphere, performs a system-forming function in the cyclical mechanism and experiences the maximum load in the process of fluctuations, which is illustrated by the statistics of freight transportation and the dynamics of the gross domestic product during two major economic crises of 2008-2009 and 2019-2020. With a decrease in indicative indicators, the railway industry loses income from the main activity and the interest of investors. A new economic upswing depends on when the demand for the industry's products –for the transportation of goods and passengers -will increase. Taking into account the fact that the economic development cycle is an objective reality, and its dynamics are a reflection of the general dynamicsof the development of modern society under the influence of scientific and technological progress, the economic entity needs to take steps to anticipate, in the phase of elevation, so that with minimal losses meet and pass the crisisphase. Regarding the railway industry, these are steps to improve the investment policy with clearly defined priorities of investment activities, sources of financing investment programs taking into account specific features, improving the policy of fixedcapital management, forming countermeasures to investment risks, with their reorientation to the market situation, market monitoring and data forecast regarding the emergence of crisis phenomena, to promptly respond to economic changes through the mechanism of investment control, the use of world-class universal management methods in management. The adaptation of the work of railway transport to the conditions of dynamic economic cycles takes place against the background of changes in the system of economic values and requires the industry to master innovative technologies aimed at increasing the efficiency of work and expanding opportunities in new markets.
FEATURES OF THE PREPARATION OF THE INTEGRATED REPORTING OF EUROPEAN COMPANIES
Authors: Semenova Svіtlana , Spyrko Olga
Published: February 2023

European legislation in accordance with Directive 2014/95/EU obligeslarge companies and entities of public interest to publish in reports information about policies, risks and results related to important areas of influence on the natural environment, respect for freedoms and human rights, compliance with diversity, anti-corruption and social responsibility. The need to obtain additional non-financial information creates a demand for the preparation of integrated reporting and the development of integrated thinking among specialists who prepare such reports and stakeholders. The prospects for the implementation of integrated reporting depend on the development of uniform rules and requirements, standards for compiling integrated reporting, the use of taxonomy tools, tagging and digitization of reporting information, blockchain technology and cloud services. In European countries, the demand for integrated reporting is observed both in the private and public sectors. Germany, France, the Netherlands, Spain, Belgium, Great Britain have the most experience in regulatory regulation of requirements for the preparation of integrated reporting. It has been established that among the guiding materials, the key documents for the preparation of integrated reporting in the EU are: the Integrated Reporting Framework, the Global ReportingInitiative, the Sustainable Development Goals, and the United Nations Global Compact. The combination of indicators and recommendations of these documents creates a complementary effect in the presentation of comprehensive information. The expansion of internationalstandards is inevitable not only in the field of integrated reporting but also in conducting external and internal auditingof non-financial information. The use of an integrated reporting structure reveals the capabilities and prospects of thereporting entity in creating value in the short, medium and long term, helps in combating fraud and corruption, data manipulation, presents reporting on the company's activities in a more transparent and holistic manner, satisfying the information needs of all interested parties.
PERSONNEL MANAGEMENT IN INFORMATION AND ANALYTICAL SUPPORT OF THE FINANCIAL COMPONENT OF THE SYSTEM OF ECONOMIC SECURITY OF ENTERPRISES
Authors:   European University, Suhak Tetiana
Published: February 2023

The article examines the impact of enterprise personnel on the quality of information resources in the system of economic security of enterprises. Threats that arise at the present stage in personnel management can affect the level of efficiency of production and sale of goods and services, the rational use of all types of resources. It is analyzed and determined that the dynamic development of social relations causes changes in economic processes and requires the introduction of systematic approaches to the management structure of the business entity as a whole. In the conditions of the need to strengthen control over the activities of enterprises, one of the determining directions for the growth of efficiency, stability and management capacity of the enterprise is the improvement of the system of economic security through its financial component by forming information and analytical support, developing procedures for verification and confirmation of information. Among the functional components of the system of economic security of enterprises, the financial component is the main one, given that it is the financial resources of the enterprise that determine the strategic goals of its economic activity, the competitiveness of products. The importance of the question of the influence of financial information, methodical support of the financial component, determines the relevance of the research. The impact on the economic security of the enterprise through the risks and threats associated with staff, its intellectual potential and labor relations in general and the quality of information resources in the economic security of enterprises in particular. Conclusions on improving personnel management for information and analytical support of the financial component of the economic security system of enterprises are substantiated. It is determined that in modern conditions there is a growing need to ensure, support in the short and long term stable and effective activities of the enterprise due to the stability of staff, which will affect the reliability and security of information, promotes modern effective forms of financial monitoring and control of staff, forecasting information to ensure the financial security of enterprises.
ENVIRONMENTAL REPAIR AND ECONOMIC TOOLS FOR ENSURING GREEN GROWTH OF UKRAINE'S ECONOMY IN POST-WAR CONDITIONS
Authors:   State Ecological Academy of Postgraduate Education and Management, Galushkina Tenyana , Afanasieva Olga ,   State Ecological Academy of Postgraduate Education and Management, Taftay Volodymir ,   State Ecological Academy of Postgraduate Education and Management
Published: February 2023

Taking into account the indisputable advantages of using the above-mentioned tools of green growth through the reconstruction of the national economy in order to strengthen the economic and ecological capacity of our state in the future, it can be stated that the formation of a scenario for their implementation on the territory of Ukraine must be prepared at the state level already, without waiting for the end of the war. For this, it is expedient for the Government to develop a clear concept and action plan, as well as to strengthen the negotiation process with relevant institutions and creditors for the preparation of mutually agreed environmental projects. The effectiveness of international cooperation will depend on the quality of previous expert assessments and professional advisory support, including from the EU. Today, the ideology of green growth is the main paradigm of transformational shifts in the modern society of the EU countries. The responsibility of Ukraine, which assumed the fulfillment of international obligations regarding the implementation of the principles of sustainable development, the dissemination and introduction into the system of state and regional management of directions and mechanisms that contribute to the achievement of the requirements of the "green" economy, determined their practical implementation, although before the start of military aggression on the part of the Russian Federation, it unfortunately failed to adopt a key document on the national action plan for the implementation of the European model of the green economy at the national level. The concept of "green economy", initiated by the United Nations Environment Program (UNEP), which does not replace the concept of sustainable development, but serves as a practical tool for achieving its goals, suggests directing efforts and investments to key economic sectors (industry, balanced agriculture, forest industry, renewable energy, water supply, transport, waste management and environmentally friendly construction), while at the same time taking care of stimulating economic development, creating jobs and overcoming poverty, and reducing greenhouse gas emissions, more economical use of natural resources and reducing the volume of waste.
THE IMPACT OF FINANCIAL INTERMEDIARIES ON THE MARKET VALUE OF JOINT STOCK COMPANIES
Authors:   Lviv State University of Internal Affairs, Shevchenko Nataliia , Halaiko Nataliia ,   Lviv State University of Internal Affairs
Published: February 2023

The article examines the main types of cooperation of public joint-stock companies with financial intermediaries to increase the market value of joint-stock companies on the stock market. It has been studied that the most effective cooperation of joint-stock companies with financial intermediaries includes underwriting, outsourcing, and consulting services. Cooperation based on underwriting includes two methods: according to the first, banking institutions buy a package of shares of the issuing company and resell them to investors; according to the second – banking institutions, under the terms of the contract, help joint-stock companies to place securities in the volumes stipulated by the contract. The main advantages of outsourcing are the reduction of the risk of placing securities, the reduction of the processing time of information on the state and conditions of the stock market, and the reduction of costs associated with this. If you count all the costs of performing a certain process, outsourcing will be cheaper, more reliable and more stable in any case. Since joint-stock companies issue a significant number of shares on the stock market every year, financial intermediaries will be able to receive a high level of income from cooperation with companies. It is noted that financial intermediaries that will ensure active cooperation are banking institutions, depositories and consulting companies. They provide consulting and development of financial plans that reduce risks during the purchase and sale or investment of securities, lending, transactions, payment of dividends, additional issues. Also, the activity of consulting managers, managers on a wide range of issues in the field of financial, commercial, legal, technological, technical, expert activities. The purpose of consulting is to help the management system in achieving the stated goals. It has been proven that the active cooperation of domestic joint-stock companies with financial intermediaries can ensure not only an increase in the market value of companies, but also an opportunity to enter the international stock market, an opportunity to increase equity and profitability, and find new financial partners.
THE GEOECONOMIC TRANSFORMATIONS PERSPECTIVES IN A CONTEXT OF EXISTING AND POTENTIAL GLOBAL PROJECTS
Authors:   Kyiv National Economic University named after Vadym Hetman, Kalchenko Tymur
Published: February 2023

The article is devoted to the problem of the formation of a complex contradictory postglobal world, where traditional centers of power are losing their own potential, and new ones are only undergoing formation, acquiring, with the exception of the Chinese and Islamic projects, only regional significance so far. In this context, it has been determined that the key driving factor for the destruction of the global environment is the accumulated contradictions pushing the institutionalized participants to conflicts and clashes. It is noted that the latter will not have the character of traditional wars, because their main goals contradict modern pragmatism and practicality in the process of realization of national economic interests in the global burden. It is shown that the only option for the states, which do not have, do not want or cannot create their own regional or global centers of influence, is deglobalization with the concentration of efforts on supporting the domestic economic complex and implementation of the self-sufficiency strategy, which guarantees the preservation of economic sovereignty and the possibility of a relatively stable existence in the long run. The article shows that in this regard it is necessary to provide maximum support to the national corporate sector, eliminate participation in dubious and costly global collective projects, increase funding for innovation-oriented sectors of the economy and to organize an effective vertical of power and governance. At the same time, it is stated that those economic centers that are able to ensure regional influence (Brazil, India, Turkey, Iran) today, due to their involvement in the implementation of such projects, feel significant difficulties and economic problems. This is due to the need to bear the economic and political costs of expansionism and to guarantee stability and influence in the region. The article stresses the necessity to reorient key state strategies in favor of self elaborated design of national economic complexes and resource findings, making the transition to the deglobalization costful and risky.
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN DI PT. ASTRA DAIHATSU CABANG DENPASAR SANUR
Authors: Setiawan I Wayan Junaedi , Sumadi Ni Komang , Putra Cokorda Gde Bayu
Published: February 2023

The study aims to fiind out how effectiveness is sales internal control sysstem at PT. Astra Daihatsu branch Denpasar Sanur. The method used to obtain data what is needed in preparing the report is the method interviews,documentation and literature studies while egineering data analysis used in this research in analysis qualitative. This analysis is done by collecting data regarding internal control, sales system and compare in with related theories. This research was conducted at PT. Astra Daihatsu branch Denpasar Sanur address at Jl. By Pass Ngurah Rai No.8 Pekandelan-Sanur Kaja south Denpasar Selatan district.The results of this study indicate that the implementation of the system internal sales control at PT. Astra Daihatsu branch Denpasar Sanur is already running pretty good where company has fifilled all five aspects based on system components internal control such as : 1). Control Environment 2). Risk Assessment, 3). Activity Controlling, 4). Information and Communication and 5). Monitoring.
PENGARUH KOMPLEKSITAS AUDIT, LOCUS OF CONTROL DAN RESIKO KESALAHAN TERHADAP KUALITAS AUDIT
Authors: Gayatri Ni Luh Tina , Yuniasih Ni Wayan
Published: February 2023

This study had purpose to determine the effect of task complexity structure, locus of control and risk of error on audit quality at KAP in Bali Province. This study uses  80 respondents who are used as samples. In this study, the sampling used purposive sampling technique with certain considerations. The data analysis technique used is multiple linear regression analysis. Based on the analysis, it is found that audit complexity has a negative effect on audit quality at KAP in Bali Province. This shows that the increasing complexity of audits at KAP in Bali Province will tend to reduce audit quality. Locus of control has a positive effect on audit quality at KAP in Bali Province. This shows that the increasing loc in KAP in Bali Province will tend to increase audit quality. The risk of error has a negative effect on the audit quality. This shows that the increased risk of error in KAP in Bali Province, it tends to reduce the quality of the audit
Nursing training: Self-care in patients undergoing hematopoietic stem cell transplantation in a specialized oncologic institution [Entrenamiento enfermería: Autocuidado en pacientes sometidos a trasplante de progenitores hematopoyéticos en una institución especializada oncológica]
Authors: Salas Huamán Melanie Amelia , Meneses-La Riva Mónica Elisa , Suárez López Rosabell , Salazar Campos Yovani Magali , Paita Huata Nelly Elva , Lévano Cárdenas María Gioconda
Published: February 2023

Self-care in post-transplanted patients of hematopoietic progenitors at home is transcendental to improve their health conditions. The purpose of the educational activity on self-care is to establish communicative strategies to improve their situation, reducing preventable post-transplant complications and avoiding constant readmissions. The personalized counseling provided by the nurse to the patient and family members improves their quality of life. Objectives: To determine the level of self-care of patients undergoing hematopoietic progenitor transplantation in a specialized oncologic institution, 2022. Methodology: quantitative, descriptive, non-experimental, cross-sectional design. The population consisted of 108 patients attending the TAMO service, the type of sampling was probabilistic. An instrument with 2 dimensions of self-care was applied: knowledge and skills with 30 items with a Likert scale. The instrument was validated with a Cronbach's alpha of 0.8. The results show that 100% of the patients have adequate self-care. In relation to the dimensions: knowledge 94.4%, in skills 87% presented high levels respectively. It is concluded that continuing nursing education maintains solvency in self-care in the patient's daily life.
Implementation of performance management and its relationship with the civil servants perception of a public entity framed in Law No. 30057 [Implementación de la gestión del rendimiento y su relación con la percepción de los servidores civiles de una entidad pública enmarcada en la ley N° 30057]
Authors: Pissani Lembcke Delia Mercedes
Published: February 2023

The objective of this scientific article is to find out if there is a relationship with the perception of civil servants of a public entity framed in Law No. 30057 and its implementation of Performance Management. The research is of a non-experimental and descriptive type, different types of data collection were carried out, including an in-depth interview with the Head of the Human Resources Unit and 50% of the servers that were evaluated in the implementation of Performance Management. of said Entity; and as a documentary analysis, the following documentation was reviewed: The Civil Service Law - Law No. 30057, the SERVIR Human Resources Management Administrative System, regarding the Performance Management subsystem and its implementation in an Entity of the Public Sector. The result of the investigation was a negative perception on the part of the servers of the implementation of Performance Management under the framework of the Civil Service Law, this can be seen reflected in the results of the in-depth interview carried out with the civil servants of the Entity. A proposal for improvement and impacts is concluded and recommended, which includes documentation validated by the National Civil Service Authority -SERVIR, which must be used efficiently in all public sector entities as part of the entry into the Civil Service Law, as well, the benefits and impacts that it will have on people, entity and social management.