bluuebunny/crossref_metadata_2025 huggingface dataset:
Changes in Global Power Relations, Geopolitical Complexity and Nepal's National Security Challenges
Authors: K.C. Khadga
Published: February 2023

There are clear signs that the balance of power in the globe is shifting. The USA, an established superpower, and China, a developing superpower, are vying for the world's attention. Eventually, Russia is showing strength to establish herself as one of the other axis powers to transform the global order from unipolar to multipolar. India, Nepal's immediate neighbor with an open border and decades-old, strong bilateral links, is also evolving into a regional power, or at the very least, is on track to appear as the world's second-largest economy in near future. In this juncture, Nepal is more of security significance to China, India, and the US due to its geostrategic location. Nepal, which is constrained by a number of treaties with India, has already declared its support for both the US Millennium Challenge Corporation and China's Belt and Road Initiative. The New World Order has seen a new regional security climate in South Asia and growing polarization leading to large power rivalry forming a China-India plus the US . Additionally, attempts are being made to strengthen the security ties between the US and Nepal through the State Partnership Program (SPP) and with China through the Chinese Global Security Initiative (GSI), both of which may pose serious challenges to Nepal's national security. Thus, Nepal must maintain strict nonalignment foreign policy, increase the use of soft powers, and take a proactive, impartial, and balanced attitude in its diplomatic operations in order to face the expanding national security challenges resulted from geopolitical complexity. Also, Nepal needs to maintain strategic balance among the great powers, promoting the value of green energy and nurturing soft power. For Nepal, accomplishments of such goals and objectives through the preservation of the Himalayas, promoting Nepal's rich cultural heritage of the Buddha and accelerating mililtary diplomacy in the UNPKO have been indispensable. Nepal's foreign and national security policy should be both inside and outward looking, fostering her regional and the multilateral engagements in SAARC, BIMSTEC, Shanghai Cooperation, and the United Nations.
“I wouldn’t say that I’m overly campy”: The socio-cultural subjugation of femininity within gay socio-sexual applications
Authors: Davies Adam W. J. , Winkelman Steven , Collict David , Brennan David J.
Published: February 2023

The prevalence of femmephobic attitudes amongst gay, bisexual, and queer (GBQ) men is well-reported, yet under-discussed employing femme theory. Femmephobia, or the socio-cultural regulation of femininity, is common within GBQ online socio-sexual applications, yet more research is needed to analyze the different ways femmephobia takes place within GBQ socio-sexual applications predominately used by GBQ men. This study analyzes qualitative data from semi-structured interviews with 79 participants who described their experiences using socio-sexual applications and interacting with online outreach and health information workers. Participants described the different ways femmephobia and the regulation of femininity manifests within GBQ socio-sexual applications and how such forms of regulation relate to self-presentation and the privileging of masculinity within GBQ socio-sexual applications. Participants further described how femmephobia and the denigration of femininity intersected with anti-Asian racism online.
Gender bender organizational barriers and women’s career progression: Evidence from commercial banks in Pakistan
Authors: Dar Nayyah Aarsh , Saleem Asima , Aisha Jamil  , Anaam Aarsh Dar
Published: February 2023

The study aims to investigate the effect of gender bender organizational barriers on women career progression in Commercial Banks in Pakistan. The Perceived barriers were gender stereotype, socio-cultural beliefs, organizational structure, family responsibilities and individual characteristics. To serve that purpose, specifically branches of all public and private banks in twin cities i-e Islamabad and Rawalpindi, were selected. Survey research strategy was adopted to collect data from 252 branches of selected sample. Convenience sampling and random sampling techniques were used to select sample of branches. Self-administered questionnaires were distributed among the three clusters which are top managers, middle managers and sub-ordinate. Collected data was tested on IBM SPSS by using multiple linear regression, descriptive statistics reliability and correlation analysis. The findings indicate that gender-specific organizational systems negatively affect women career progression in banks of Islamabad and Rawalpindi. The theoretical support was provided by gender and feminist theories and Gendered Organizational Structure (GOS) Model” and its three sub-models.
Does polychroncity affect employees’ performance? The mediating effect of employees’ engagement
Authors: Pathan Tayabba Gul , Aneel Kumar  , Maharvi Muhammad Waqas
Published: February 2023

This study integrated the person-job-fit theory to look into the association between polychronicity and employees’ performance mediated through employees’ engagement in education sector. By applying, random sampling, this study collected primary data from the teachers of Government colleges (N=187), through survey questionnaire. The results indicated the main effect of polychronicity and indirect effect through employee’s engagement on employees’ performance (in-role behaviour). Findings suggested a positive and significant relationship of Polychronicity with employees’ performance. The mediating role of employee’s engagement in the association between polychronicity and employees’ performance (in-role-behaviour) was also strongly supported by the results. Overall, this study contributed by established employees’ engagement as the missing link in the relationship between polychronicity and employees’ performance (in-role behaviour).
Field Guide to Lost Futures
Authors: Taschereau Mamers Danielle
Published: February 2023

The Field Guide to Lost Futures is a collaborative digital humanities assignment created for an upper-year English and cultural studies seminar. The course engaged with the expansive and complex topic of the Anthropocene, from a humanities and specifically cultural studies perspective. To focus student’s engagements with the many catastrophes associated with the Anthropocene, the assignment asked them to profile a single, concrete example of loss related to ongoing environmental crises in a brief contribution to the Field Guide website. Designed with the isolation and dispersal of students due to COVID-19 virtual learning, the Field Guide assignment brought students together in a collective project without the pressures of group work. The assignment was organized as a portfolio of four low-stakes activities that led to the final Field Guide entry. The scaffolded design and experiential nature of the assignment emphasized the multi-stage nature of writing and revision, as well as editorial considerations unique to writing for an online audience.
The Comparison Between Palm Oil Processing Productivity in PTPN V PKS Tandun and PT.Hutahaean
Authors: Carlos Fransisco Carlos Sampayo S
Published: February 2023

Perkebunan Nusantara V (PTPN V) Tandun and PT. Hutahaean are agricultural companies that have Palm Oil Mill (PKS) with same capacity of 45 tons / hour.PKS Tandun processes FFB that produced from PTPN V’s own plantation with an area of ​​7314.92 hectares. Meanwhile PKS Hutahaean also has its own plantation with an area of ​​4614 hectares that processes not only its own FFB but also from the local community plantations.The Differences in FFB supply, processing hours, and the use of other inputs have resulted in differences of the palm oil and palm kernel production.This made differences in PTPN V productivity This study aims to analyze the productivity of palm oil processing and to analyze the superior productivity of palm oil processing between PTPN V PKS Tandun and PT. Hutahaean.The productivity analysis technique uses the Marvin E. Mundel method by measuring partially and totally the depreciation, material, energy, labor and maintenance inputs from January 2016 to December 2017.The partial productivity measurement shows that PKS Tandun has the highest partial productivity index at energy input, labor and maintenance.However, the measurement of total productivity shows that the highest total productivity index in PKS Hutahaean is better and tends to be higher and more stable. The factor affecting the total productivity index is the application of the palm oil processing management system that has been applied.
A Analisis Pola Konsumsi Pangan Padi-padian dan Umbi-umbian Rumah Tangga di Provinsi Riau
Authors: Fourtheria Munidestari  , Djaimi Bakce  , Novian
Published: February 2023

Padi-padian dan umbi-umbian merupakan pangan sumber karbohidrat sebagai sumber energi utama bagi tubuh. Konsumsi pangan rumah tangga di Provinsi Riau didominasi oleh komoditi beras. Salah satu faktor yang mempengaruhi konsumsi pangan padi-padian dan umbi-umbian adalah pendapatan. Pendapatan di Provinsi Riau pada tahun 2018 mengalami penurun. Penelitian ini bertujuan untuk mengetahui pola konsumsi pangan padi-padian dan umbi-umbian di Provinsi Riau berdasarkan pendapatan, jumlah anggota rumah tangga, dan pendidikan ibu rumah tangga. Data yang digunakan adalah Survei Sosial Ekonomi Nasional (SUSENAS) tahun 2018 dari Badan Pusat Statistik Provinsi Riau. Analisis yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif. Ada tujuh kelompok komoditi yang dianalisis, yaitu: beras, tepung terigu, padi-padian lainnya (beras ketan, jagung basah dengan kulit, dan jagung pipilan), singkong, ubi jalar, kentang, umbi-umbian lainnya (sagu dan talas). Hasil penelitian menunjukkan pola konsumsi pangan padi-padian dan umbi-umbian berdasarkan pendapatan, semakin tinggi pendapatan pangsa pengeluaran komoditi beras, tepung terigu,dan singkong di Provinsi Riau semakin menurun. Berdasarkan jumlah anggota rumah tangga menunjukkan semakin banyak jumlah anggota rumah tangga, pangsa pengeluaran konsumsi beras dan umbi-umbian lainnya di Provinsi Riau semakin meningkat. Berdasarkan pendidikan ibu rumah tangga menunjukkan semakin tinggi pendidikan ibu rumah tangga, pangsa pengeluaran konsumsi beras, singkong, dan ubi jalar di Provinsi Riau semakin menurun.
ANALISIS KELAYAKAN PRODUKSI TEPUNG KELADI PADA BALAI KEMENTERIAN PERINDUSTRIAN PROVINSI RIAU
Authors: Eddifa Rahman
Published: February 2023

Keladi atau talas merupakan salah satu komoditi yang memiliki peluang pengembangan dan peningkatan nilai tambah cukup menjanjikan dimasa mendatang. Hal ini tidak terlepas dari tingkat penggunaan tepung tersebut dalam berbagai produk pangan. Untuk mendapatkan nilai optimal dalam pengembangan dan peningkatan nilai tambah komoditi keladi atau talas, perlu dianalisa terlebih dahulu terhadap kelayakan ekonomi dan teknologi sehingga mampu berkelanjutan dalam masa yang panjang.

Penelitian ini memiliki tujuan untuk menganalisis keberlangsungan komoditi keladi atau talas pada beberapa tahun kedepan melalui analisis kelayakan secara ekonomi dan teknologi. Hasil penelitian menunjukkan bahwa kegiatan pengembangan produk dan peningkatan nilai tambah keladi atau talas sudah layak secara ekonomi maupun teknologi. Dari segi rendemen, tepung yang dihasilkan berada pada angka 23,69% atau 5 Kg, dengan berat awal bahan baku adalah 21,1 Kg. apabila diasumsikan nilai jual tepung keladi atau talas adalah senilai Rp. 47.500 dan harga bahan baku adalah Rp. 8.000/Kg maka didapatkan keuntungan sebesar Rp. 143.476. Dapat disimpulkan jika sudah layak untuk diterapkan pada IKM pembuat dan pengolah tepung keladi atau talas untuk kategori ekonomi. Pada kategori teknologi, dengan alat pengolahan yang cukup sederhana dan tidak membutuhkan biaya besar maka kegiatan pengembangan produk dan peningkatan nilai tambah keladi atau talas akan sangat mungkin untuk dilakukan dalam lingkup industri kecil terutama yang berada di daerah.
Agribisnis UPAYA PENINGKATAN PRODUKSI KAKAO ( Theobroma cacao L.) GUNA MENUNJANG HASIL OLAHANNYA DALAM RANGKA MEMPERBAIKI PEREKONOMIAN WARGA Di KABUPATEN GUNUNG KIDUL
Authors: Budihardjo Kadarwati
Published: February 2023

Dalam upaya memperbaiki perekonomian petani kakao salah satunya dengan cara upaya peningkatan produktivitas Pengolahan biji kakao yang dilakukan warga dukuh gumawang dan nglanggeran kecamatan pathuk, Gunung Kidul selain coklat bubuk, warga juga bekerjasama dengan Dinas dan Lembaga penelitian berinovasi mengolah biji coklat menjadi dodol dan permen coklat. Produk ini dapat dirasa dapat meningkatkan nilai ekonomi dibandingkan jika hanya menjual biji kakao. Tujuannya dilakukan penelitian ini adalah bagaimana pengaruh pemeliharaan tanaman terhadap produktifitas kakao di dukuh gumawang dan nglanggeran, Gunung Kidul dan Bagaimana pengaruh produktifitas tanaman terhadap peningkatan pendapatan petani kakao dari produk hasil olahannya. .Metode pelaksanaan penelitian dimulai dari survey ke lokasi, melakukan observasi, dan melakukan wawancara kepada ketua kelompok tani. Dari hasil penelitian yang dilakukan maka variabel pemupukan dan  pemangkasan berpengaruh positif dan signifikan terhadap produktivitas, sedangkan variabel naungan dan pembuatan rorak berpengaruh negative tetapi tidak signifikan.
PENGARUH FAKTOR BUDAYA TERHADAP PEMBELIAN MINYAK GORENG KEMASAN (STUDI KASUS DI TOKO DILKA) KOTA PEKANBARU
Authors: Widya Lisna , Zargustin Dedi , Putri Asgami
Published: February 2023

Penelitian ini bertujuan untuk mengetahui pengaruh faktor budaya terhadap perilaku konsumen dalam pembelian minyak goreng kemasan, di Toko Dilka Kelurahan Muara Fajar Barat Kecamatan Rumbai Barat Kota Pekanbaru.

            Teknik pengambilan sampel pada penelitian ini adalah Accidental Sampling, jumlah responden yang diambil adalah 100 responden. Metode analisis yang digunakan adalah Uji Chi Square yang dibantu dengan Software SPSS Versi 22. Terdapat 5 variabel yaitu variabel faktor budaya, variabel faktor sosial, variabel faktor pribadi, variabel faktor psikologi dan variabel keputusan pembelian.

            Hasil penelitian menunjukkan bahwa: 1. H1 diterima dan H0 ditolak yang dimana nilai X2 hitung > H2 tabel ( 33,912 > 21,026) dan nilai Sig < 0,05 (0,001 < 0,05) yang artinya “Terdapat Pengaruh” yang signifikan antara faktor budaya terhadap perilaku konsumen dalam pembelian minyak goreng kemasan di Toko Dilka Kelurahan Muara Fajar Barat Kecamatan Rumbai Barat Kota Pekanbaru
the Empowerment and Independence of Self-Help Farmers in Oil Palm Rejuvenation in Riau Province
Authors: Miranti mandasari  , Rosnita  , Syaiful hadi
Published: February 2023

This research aims to 1) Study palm oil farming conducted by self-help farmers with reference to the application of ISPO, 2) Review the level of empowerment and independence of self-help palm oil farmers in Riau Province, 3) Analyze factors that have an influence in the level of empowerment and independence of self-help palm oil farmers in Riau Province. The study was conducted in 27 villages in 9 sub-districts of 3 districts in 2019 in Riau Province. The number of samples who became respondents was as many as 270 respondents of self-help palm oil farmers. Analytical methods are used descriptive analysis and Structural Equation Models (SEM). Research shows that the power and independence of self-help farmers is still low in the framework of oil palm rejuvenation in Riau Province according to ISPO criteria. The most dominant indicator affecting the power of farmers and farming groups is the perception of farmers' abilities and followed by agricultural business sapta. The most dominant indicator in influencing the independence of farmers and peasant groups is decision making in the selection of commodity types and marketing system decision making.
APLIKASI METODE ARIMA DALAM MERAMALKAN RATA-RATA HARGA BERAS DI TINGKAT PERDAGANGAN BESAR (GROSIR) INDONESIA
Authors: Haryadi Nabila , Aulia Qanita , Audyna Nabyla
Published: February 2023

Beras merupakan produk makanan pokok yang penting di Indonesia. Berdasarkan FAO, Indonesia menjadi negara penghasil beras terbanyak ketiga di dunia. Tetapi Indonesia masih perlu mengimpor beras karena Indonesia merupakan negara dengan konsumsi beras terbesar di dunia dan beras merupakan makanan pokok penduduk Indonesia. Oleh karena itu, untuk menjaga stabilitas cadangan dan harga beras di Indonesia, diperlukan gambaran beberapa bulan ke depan agar kestabilan kuantitas dan kualitas dari beras di Indonesia dapat dikondisikan. Peramalan menggunakan metode ARIMA dimana data yang digunakan adalah Data Rata-rata Harga Beras di Tingkat Perdagangan Besar atau Grosir di Indonesia dari bulan Januari 2017 hingga bulan Oktober 2021 yang bersumber dari BPS. Diperoleh model terbaik yaitu ARIMA(1,1,2). Dari hasil penelitian ini, diharapkan dapat menjadi tolak ukur bagi pemerintah supaya menjaga stabilitas cadangan dan harga beras yang merupakan salah satu komoditas terbesar yang dikonsumsi masyarakat Indonesia.
Optimizing the Role of Students in Reducing Stunting in North Musi Rawas Regency
Authors: Wahyuni Nenny , Misnaniarti Misnaniarti , Hamzah Hasyim , Fajar Nur Alam , Rahmawati Annisa , Saci Muhammad Amin Arigo , Yuliana Indah , Pratiwi Laura Dwi
Published: February 2023

North Musi Rawas Regency, based on the results of the 2021 SSGI, is in 5th place for the Regency with the highest stunted toddler prevalence in South Sumatra, which is 28.3%. The results of the situation analysis based on PK21 data show that 12.8% of people there are at high risk of experiencing stunting. One of the efforts that can be made to accelerate the reduction of stunting rates is through university assistance. By the mandate of Presidential Regulation Number 72 of 2021, Musi Rawas University assists in the form of family assistance. This program has carried out by students for one month using counseling and mediation methods. The education provided is in the form of sensitive interventions, including environmental hygiene, using healthy latrines, the importance of clean and healthy water sources, and the importance of parenting patterns in the family. This mentoring activity increased 15% number of visits by toddlers to posyandu, which means that the community is starting to understand the importance of routinely monitoring children's health to prevent stunting
Pengaruh Kedisiplinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Karyawan PT. Maju Global Indonesia Palembang
Authors: Octarinie Nenny , Fane Sugeng Mianto , Delimawati Delimawati
Published: February 2023

ABSTRAK
 
Riset ini berupaya untuk mengenali dampak kedisiplinan, komitmen organisasi serta budaya organisasi pada kinerja karyawan PT. Maju Global Indonesia Palembang. Ada pula latar balik perkaranya merupakan bagaimana ketertiban, komitmen organisasi serta budaya organisasi mempunyai pengaruh parsial serta simultan pada kinerja. Hipotesis dicoba dengan analisis regresi linear berganda, uji t dan uji f, dengan tujuan supaya akibat variabel independen terhadap variabel dependent pada tingkatan keyakinan 95% (a= 0, 05) bisa dikenal. Hasil penguji pada uji t pada variabel kedisiplinan mempunyai akibat positif terhadap kinerja, perihal nampak dari nilai t hitung (6, 563) t tabel (2, 045), signifikansi (0, 00) di dasar ataupun lebih kecil dari 0, 05, sedangkan pada variabel komitmen organisasi berakibat positif pada kinerja, perihal nampak dari nilai t hitung (4, 411) > t tabel (2,045), pada variabel budaya organisasi tidak mempengaruhi terhadap kinerja, perihal terlihat dari dari nilai t hitung (1, 052) t tabel (2, 045). Pada pengujian pada uji f pada variabel kedisiplinan, komitmen organisasi serta budaya organisasi mempengaruhi positif terhadap kinerja, perihal nampak dari nilai f hitung (5, 502) f tabel (2, 934), serta signifikansi (0, 01) di dasar ataupun lebih kecil dari  0, 05.
 
Kata Kunci : Kedisiplinan, Komitmen Organisasi, Budaya Organisasi, Kinerja
 
 
ABSTRACT
 
The purpose of the study was to determine the effect of work discipline, organizational commitment and culture on the performance of employees of PT. Maju Global Indonesia Palembang. The problem in this study is "did work discipline, organizational commitment and culture partially and simultaneously affect on performance. Hypothesis testing using multiple linear regression analysis, through the t test and f test, with a view to knowing the effect of the independent variable on the dependent variable at the 95% confidence level (a = 0.05). The test results on the t test on the work discipline variable have a positive effect on performance, it can be seen from the t value (6.563) > t table (2.045), the significance (0.00) is below or less than 0.05, while the organizational commitment variable positive effect on performance, it can be seen from the value of t count (4.411) > t table (2.045), the organizational culture variable has no effect on performance, it can be seen from the value of t count (1.052) > t table (2.045. In testing the F test on the variable work discipline, organizational commitment and organizational culture have a positive effect on performance, it can be seen from the calculated f value (5.502) > f table (2.934), and the significance (0.01) is below or less than 0.05.
 
Keywords : Work Discipline, Organizational Commitment, Organizational Culture, Performance
Determinan Tax Avoidance Yang Dimoderasi Oleh Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Dan Bursa Singapura Periode 2018-2020)
Authors: Irama Rudi , Apollo Apollo
Published: February 2023

ABSTRAK

 

Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance.

 

Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance.

 

ABSTRACT

 

This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance.

 

Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance
Analisis Rasio Profitabilitas dan Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan pada PT HM Sampoerna, Tbk yang Terdaftar di Bursa Efek Indonesia
Authors: Puspita Santi , Mursalin Mursalin , Nurrisah Ayu
Published: February 2023

ABSTRAK

 

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Perusahaan pada PT HM Sampoerna, Tbk selama periode 2016-2020 dengan cara menganalisis Laporan Keuangan PT HM Sampoerna, Tbk. Data yang diteliti adalah laporan keuangan berupa neraca dan laporan laba rugi periode 2016-2020 PT HM Sampoerna, Tbk. Penelitian  dilakukan dengan menggunakan metode analisis deskriptif kualitatif, yaitu analisis profitabilitas dan rasio aktivitas.  Berdasarkan perhitungan rata-rata (margin laba bersih, laba atas investasi, laba atas ekuitas) selama lima tahun terakhir, hasil pengembalian masing-masing 12,21%, 26,54% dan 35,92%, menyimpulkan bahwa kinerja keuangan PT HM adalah sebagai berikut. Sampoerna, Tbk termasuk dalam kategori buruk karena perusahaan belum menggunakan asetnya secara efektif dan gagal menghasilkan keuntungan yang lebih besar. Berdasarkan perhitungan rata-rata perputaran piutang selama lima tahun terakhir, hasil tingkat aktivitas adalah 8,73, dan disimpulkan bahwa kinerja keuangan PT HM Sampoerna, Tbk dalam kategori buruk dan di bawah industri. Hasil tingkat aktivitas berdasarkan perhitungan rata-rata 57,24kali dan 2,15kali (perputaran persediaan dan perputaran total aset) menempatkan kinerja keuangan PT HM Sampoerna, Tbk dalam kategori baik karena perusahaan memanfaatkan asetnya. Sumber daya yang ada agar persediaan tidak menumpuk.

 

Kata Kunci: Rasio Profitabilitas, Rasio Aktivitas, Kinerja Keuangan.

 

 

ABSTRACT

 

This study aims to determine the Company's Financial Performance at PT HM Sampoerna, Tbk during the 2016-2020 period by analyzing the Financial Statements of PT HM Sampoerna, Tbk. The data studied are financial statements in the form of balance sheets and income statements for the 2016-2020 period of PT HM Sampoerna, Tbk. The research was conducted using qualitative descriptive analysis methods, namely the analysis of profitability and activity ratios. Based on the average calculation (net profit margin, return on investment, return on equity) for the last five years, the returns are 12.21%, 26.54% and 35.92%, respectively, concludes that PT HM's financial performance is as follows. Sampoerna, Tbk is included in the bad category because the company has not used its assets effectively and failed to generate greater profits. Based on the calculation of the average receivables turnover for the last five years, the result of the activity level is 8.73, and it is concluded that the financial performance of PT HM Sampoerna, Tbk is in the poor category and below the industry. The results of the activity level based on the average calculation of 57.24 times and 2.15 times (inventory turnover and total asset turnover) place the financial performance of PT HM Sampoerna, Tbk in the good category because the company utilizes its assets. Existing resources so that inventory does not accumulate.

 

Keywords: Profitability Ratio, Activity Ratio, Financial Performance
Museo de arte interactivo
Authors: Arias G Carlos Esteban , Figueredo V Angélica Gysel
Published: February 2023

El proyecto se encuentra ubicado entre la carrera 7ª y 8ª, marcando uno de los ejes de mayor potencial sobre la ciudad, determinando un punto estratégico para todo aquel que visite Pereira. Históricamente se puede decir que ha sido uno de los lugares de mayor confluencia, pero actualmente se ha conformado como una barrera social. Dentro del planteamiento general, se propone vincular a la comunidad por medio de un museo de arte interactivo, articulando el sector a nivel municipal.
Centro Deportivo Otún
Authors: Gutiérrez H Juan Sebastián
Published: February 2023

Se desarrolla tras la idea de tejer ciudad por medio de una cinta que une el proyecto generando cada una de sus espacialidades tanto internas como externas dando como resultado una conexión directa entre dos puntos de importancia (Carrera sexta, y el parque lineal del rio).
Centro de Integración Comunal
Authors: Triana Zapata Jessica , Vásquez Pulgarín Daniel Esteban
Published: February 2023

El centro de integración comunal está ubicado en el eje central del desarrollo del espacio público sobre la calle 10 que culmina en la conexión peatonal del parque lineal rio Otún. La propuesta busca rescatar las costumbres de la comunidad con espacios para el desarrollo artístico, educativo y recreativo. Obteniendo como resultado un espacio socio/cultural para la congregación de la comunidad, que contribuye a disminuir la delincuencia y fomentar el arte.
Centro Comunitario Recreativo
Authors: Coral Villa Juan Sebastián , Lozano Betancurt Juan Manuel
Published: February 2023

El proyecto se planteó en un lote ubicado en la ciudad de Pereira, entre la carrera 11 y 12 en la calle 25, limitando con las avenida 30 de agosto,, y los talleres automotrices de la carrera 12 conectando los barrios: San Nicolás y Centenario. Y cuenta con una área de 9.654 m2. La localización del lote, se basa en seguir los planes del POT, el cual tiene propuesto un sendero que se dispone en dirección este-oeste a lo largo del polígono.
Terminal Intermunicipal San José
Authors: Acevedo Monsalve Catalina , González Rojas Jacobo
Published: February 2023

El predio se encuentra ubicado en el sector central de la ciudad de Pereira, lugar conformado por un gran número de equipamientos y servicios comerciales de carácter privado. Está en medio de dos de las avenidas más importantes de la ciudad: la avenida ferrocarril, que es la que conecta la ciudad con el municipio de Dosquebradas, y la avenida circunvalar.
Polígono 3
Authors: Arboleda Toro Lina María , Bermúdez R Miguel Ángel , Cardona Murcia Manuela , Cifuentes María Alejandra , Hernández Patiño Fernando , Londoño Grisales Valentina , Orrego Ardila Alejandro , Parra Bernal Luisa
Published: February 2023

El polígono 3 está ubicado en la comuna centro entre las calle 27-- 40 y la carrera 8 a la avenida 30 de Agosto. Este consta de 10 barrios: Porvenir, Buenos Aires, Primero de Febrero, las Garzas, Periodistas, Buenos Aires, Santander, la Victoria, sector 30 de agosto, Venecia. De acuerdo con las cifras del DANE, en el 2015 la ciudad de Pereira cuenta con 469.644 habitantes, de los cuales 34.585 habitantes pertenecen a la Comuna Centro y 7.787 correspondientes al polígono.
Caracterización productiva y perfil de internacionalización del municipio de Anserma, Caldas
Authors: Correa Laura , Hidalgo Jhon , Guarín Paulina , Montoya Natalia
Published: February 2023

Este artículo es un acercamiento a la caracterización del municipio de Anserma, Caldas, desde el punto de vista económico y empresarial. Es el resultado de un proceso de investigación formativa de los estudiantes de primer semestre del programa de Negocios internacionales, en el marco de la estrategia pedagógica de colectivos docente-estudiante, realizado por la Universidad Católica de Pereira. La investigación pretende desarrollar en los estudiantes habilidades que les permitan identificar y aplicar herramientas para la caracterización y análisis de las variables que inciden en los sectores productivos de Anserma, Caldas. La recolección de la información se realizó desde fuentes primarias y secundarias; las primeras, a partir de un trabajo de campo en donde se realizaban conversatorios con propietarios, administradores y empleados de las diversas empresas ubicadas en el municipio; la segunda, con el uso de información que reposa en las entidades locales y nacionales. La rigurosidad del manejo de la información, así como los referentes académicos y su profundización están relacionados con estudiantes de primer semestre, lo cual pone de manifiesto que posee un carácter de menor rigurosidad investigativa y que recurre más a la observación y, en menor grado, a la comparación con los componentes teóricos.
Necesidades de inversión extranjera en el subsector aseo en las Mipymes de Pereira
Authors: Antía Londoño Luisa María , Cardona Charry Laura , González Sánchez Alejandro
Published: February 2023

En Colombia, a finales del siglo XX e inicios del XXI surgió una estrategia con el fin de enfrentar el neoliberalismo. Este sistema puede entenderse como un programa de reformas económicas y políticas que pretendía integrar a los países que no estaban haciendo frente al mercado libre y a la globalización.
Necesidades de inversión extranjera en el subsector cosméticos en las PYMES de la ciudad de Pereira
Authors: Buitrago Castro Luisa Fernanda , Grimaldos Patiño Vanessa , Sánchez Osorio Iván Arturo
Published: February 2023

El Programa de Transformación Productiva fue creado por el Gobierno como una herramienta para aumentar la productividad y la competitividad de la industria colombiana. Allí se identificaron los veinte sectores más fuertes del país, considerados de clase mundial. Cada uno de ellos cuenta con un plan de negocios para que los empresarios emprendan el proceso encaminado al mejoramiento de sus actividades productivas y, de esta manera, crear empresas más competitivas, generadoras de empleo y desarrollo. En la ciudad de Pereira se identificó el sector de cosméticos y aseo, en especial el subsector cosméticos, como uno con potencial considerable para crecer y desarrollarse internacionalmente, por lo cual este estudio se realiza con la intención de establecer las necesidades de inversión extranjera del subsector cosméticos de las PYMEs de la ciudad de Pereira.
“¿Y tú qué harías?”: un juego para la pedagogía de la seguridad vial*
Authors: Arboleda Mancilla Ányela Patricia , Maturana Mosquera Carolina
Published: February 2023

El artículo describe una alternativa de educación en seguridad vial para Pereira (Colombia). Se desarrolló un videojuego a partir de una infografía, incluyendo contenidos que optimizan el cumplimiento de sus propósitos. Los resultados analizados, obtenidos a partir de un grupo focal de quince ciudadanos en diferentes condiciones, evidencian la urgente necesidad de fomentar una cultura de cambio para el bienestar social.
La publicidad online y su uso pedagógico
Authors: Jaramillo Orrego Jenny Alejandra , Abadía Sánchez Nylem
Published: February 2023

El objetivo del trabajo reportado fue identificar el nivel de influencia de la publicidad en internet en los procesos de aprendizaje en los estudiantes de los grados sexto y séptimo del colegio Eudoro Granada de la ciudad de Armenia, mediante un uso pedagógico. La indagación, de tipo exploratoria, integra un ejercicio de observación, permite establecer en qué medida los adolescentes se dejan influenciar por las piezas publicitarias, así como analizar si la mediación desde la pedagogía es importante frente a estas piezas en relación con el cambio de conducta por parte de los jóvenes.
Caracterización de la relación afectiva entre docentes y estudiantes con capacidades diversas en la Institución Educativa Sagrado Corazón de Jesús de las Hermanas Bethlemitas del municipio de Filandia, Quindío, durante el año 2019
Authors: Gómez Montes María Esperanza , Alzate Moreno Johana Andrea , Duque Cardona Mauricio Fernando
Published: February 2023

Este artículo de investigación es producto del análisis realizado a la caracterización de la afectividad entre docentes y estudiantes con capacidades diversas de básica primaria en el Colegio Sagrado Corazón de Jesús, en Filandia, Quindío. Con lo anterior, al trabajo investigativo se le aplicó una metodología mixta donde los instrumentos utilizados fueron encuestas, entrevistas, observación de clases para los docentes y estudiantes del colegio; del mismo modo, los análisis de resultados fueron aplicados a gráficas estadísticas para medir las respuestas de profesores y estudiantes en la institución sobre el nivel de afectividad.
El desarrollo psicosexual como eje transversal de la dignidad humana, para grado sexto de educación básica secundaria
Authors: Rengifo Edinson , Navarrete Leonardo , Villa Leonardo , Amaya Liz Andrea
Published: February 2023

En el texto se desarrolla una reflexión sobre los contenidos de la clase de Religión en el grado sexto de secundaria, la cual busca acompañar a los adolescentes entre doce y dieciséis años a desarrollar su identidad frente a su sexualidad. Para ello, se revisaron los estándares de la Conferencia Episcopal. Es posible fortalecer el contenido propuesto para grado sexto, si logra entenderse la sexualidad como dimensión de la persona desde el amor, la libertad y la responsabilidad, como parte fundamental de la dignidad humana. Finalmente, el artículo demuestra la pertinencia del abordaje del tema en esta etapa escolar.
Los colectivos de docentes y estudiantes de la fase básica en la Licenciatura en Educación Religiosa
Authors: Angélica Gómez Vittoria
Published: February 2023

Este artículo describe el trabajo de los colectivos de estudiantes y docentes de primer y segundo semestre de la Licenciatura en Educación Religiosa, como una estrategia pedagógica que dinamiza su currículo bajo los lineamientos misionales de la Universidad Católica de Pereira. Las características que sobresalen en este acompañamiento son la articulación de los resultados de admisión del estudiante, el trabajo conjunto con la Vicerrectoría de Proyecto de Vida, y con los docentes dentro y fuera del aula. Esta estrategia es un reto formativo en tanto que docentes y estudiantes construyen nuevas formas de integrar los contenidos disciplinares y problematizar la realidad del licenciado de Educación Religiosa en formación, por medio de la investigación formativa.
The Determinants of FDI Inflows in Romania
Authors: Mayoshi Rathnayaka Mudiyanse Malsha , Epuran Gheorghe
Published: February 2023

The growth of foreign direct investment around the world has been significant in recent years. It is a critical element of any and every nation's economy, including Romania's. The main objective of the study is to examine the potential determinants of FDI inflows in Romania during the period from 1997 to 2019. We employed the Autoregressive Distributed Lag (ARDL) bound co-integration technique to identify the potential determinant factors of FDI inflows such as trade openness, gross domestic product, interest rate, education level of the labor force, exchange rate, inflation, and control of corruption. As per the findings, the log of gross domestic product and labor force education variables have a positive impact on inbound FDI, whereas trade openness has a negative impact in the long run. In the long run, other variables, such as interest rates, real effective exchange rates, and corruption control variables, cannot explain the variation in inbound FDI. In the short run, the log of gross domestic product, labor force education, real effective exchange rate, and corruption control explain the variation in FDI inflows, although the interest rate and inflation are insignificant. The findings revealed some important policy implications, including the need to maintain a stable exchange rate and promote strong open trade policies to improve the investment climate, increase gross domestic product to create needed markets for foreign investors, improve labor force education by introducing training and workshops, and control corruption by implementing rules that are more effective.
Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View
Authors: Emmanouil Gkinoglou
Published: February 2023

During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive advantage. But sometimes, this asset, trapped the company and mainly the holders of the company, in a false estimation of high valuation of the company. When a company, undoubtedly change the main purpose of his activity, then the goodwill, must be written-off, or must appear as a negative goodwill, giving to the stakeholders the real vision for the future of the company, and the real value for not false prospects.
Parents’ Attitudes about Spending Free Time and Reading Habits of their Children
Authors: Matković Ana , Aladrović Slovaček Katarina
Published: February 2023

Nowadays, a child's free time is more often structured after he has completed his duties in kindergarten and school. This structuring is most often organized by the parents themselves, taking into account their own children's preferences and possible shortcomings in compulsory education. Thus, children most often go to sports activities, attend music schools and foreign language schools. On the other hand, parents less often include their children in programs for the development of language abilities in their mother tongue and in the development of reading competences, even though the understanding of the content of many subjects depends on them. This is precisely why the aim of this work is to examine the attitudes of parents regarding the implementation of their children's free time and the reading habits of their family and children. One hundred and twenty parents of primary school-aged children participated in the research, filling out an online questionnaire, and the data were then processed in the SPSS program for statistics. It has been shown that more educated parents structure their children's free time more often and enroll them in foreign language schools and sports programs more often. It was also shown that the choice of leisure activities will depend more on the offer of the environment in which the child grows up than on the preferences of the child himself. It has also been shown that parents do not encourage their children to read books, except for mandatory readings, and that parents who read more will take more care of their children's reading skills.
Legitymacja procesowa w przypadku dochodzenia roszczeń przez pacjenta
Authors: Manikowski Filip
Published: February 2023

The article discusses locus standi in civil cases involving violations of patient rights. This analysis concerns the patient, his/her relatives, the prosecutor, the Patient’s Rights Ombudsman, the Citizen’s Rights Ombudsman, the Children Ombudsman, non-governmental organizations and poviat (county) consumer ombudsmen. On its basis, it is possible to determine the group of entities having locus standi to sue in the above cases, as well as to determine the consequences of the court finding lack of locus standi.
Powództwo organów podatkowych o ustalenie w świetle badań empirycznych
Authors: Kowalski Patryk
Published: February 2023

The article presents the results of empirical legal research on the case law of ordinary courts concerning actions brought by tax authorities to establish the existence or non-existence of a legal relationship or right. The research material comprised 53 cases concluded with a final judgment, which were brought before Polish district and regional courts (as courts of first instance) in the period from 1 September 2005 to 31 December 2019. The research as such led the author to several most important conclusions. Firstly, the number of actions brought under this procedure is negligible. Secondly, the highest number of actions was brought in the period 2005–2008. Thirdly, these actions are most often brought by the Heads of Tax Offices as part of tax proceedings related to income taxes. Fourthly, when the tax authority brings an action, in most cases it demands establishing non-existence of a contract, arguing that the legal relationship is based on a defective declaration of intent.
Podmiotowe granice wolności słowa w wypowiedziach publicznych
Authors: Skwarzyński Michał
Published: February 2023

The present opinion concerns the role of freedom of speech in the system of human rights and the essence of the right to receive and impart information and ideas without interference from public authority. Particularities of public statements made by special persons, i.e. journalists, scientists and statements made in connection with the activity of religious associations are pointed out, in which cases, subject to certain conditions, ‘more is permitted’ than in normal public discourse. This is due to the interests and values that such individuals pursue. The author discusses the so-called limitation clauses, which indicate that freedom of speech must not serve to violate the rights of others, public morality or aim to disturb public order. He draws attention to lack of a uniform European standard of protection against censorship, protection of religion and science, considering the particular historical experience of people from post-communist countries. In the case law of the European Court of Human Rights the particular social and cultural context of individual states is taken into account by applying the so-called margin of appreciation. The author of the opinion considers the permissibility of criminal liability for public statements, pointing out that it is in principle not permissible under Article 10(1) and (2) of the European Convention on Human Rights. Criminal liability could be permitted in exceptional cases of extreme forms of public statements. As an example of permissible criminalization, the author of the opinion points to blasphemy, which blatantly crosses the boundary of respect for other persons’ religious beliefs or conscience, the destructive activities of sects, the use of journalistic activities to offend other persons, without the purpose of conveying information or ideas. He stresses, however, that any case of possible criminal liability would have to be evident and grave so that Poland does not expose itself to liability before international courts.
Rola i zadania organów pomocniczych sądu rodzinnego
Authors: Stojanowska Wanda , Kosek Mirosław
Published: February 2023

The subject of the considerations contained in the article are the auxiliary bodies of the family court: family probation officers and opinion-giving teams of court specialists. The discussed institutions were shown in the perspective of the dynamically changing social reality and the situation of the family, emphasizing their importance in the context of the tasks of the justice system carried out by the family judiciary. The authors of the paper positively evaluate the postulated changes in the status of family probation officers as the body of executive proceedings, with the specification of its tasks. They consider the postulates of probation officers regarding the creation of more appropriate organizational conditions in order to focus on the more effective implementation of their respective tasks as accurate and worthy of support. In the context of individual tasks of family probation officers, it is necessary to emphasize, according to the authors of the article, the importance of evidence from the community interview. The postulate of a more complete use of this evidence in divorce cases was formulated years ago by the co-author of this study - as a result of her research - and still remains valid. In the opinion of the authors of the article, the changes concerning opinion-making teams of forensic specialists should also be assessed positively, including in particular those related to the standards of issuing opinions and the practice developed in this area.