bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Diskon Flash Sale Dan Biaya Ongkos Kirim Terhadap Keputusan Pembelian Pada Marketplace Shopee Dengan Minat Beli Sebagai Variabel Moderasi
Authors: Ramadhanti Suci , Yuli Prastyatini Sri Lestari
Published: May 2024

Tujuan dari penelitian ini untuk mengetahui apakah diskon flash sale dan biaya ongkos kirim mempengaruhi keputusan pembelian pada marketplacee shopee, serta untuk menguji apakah minat beli mampu memoderasi pengaruh diskon flash sale dan biaya ongkos kirim data primer merupakan sumber informasi yang digunakan dalam penelitian ini. Populasi sampel adalah mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa. Dalam penelitian ini, 105 mahasiswa dipilih secara acak dari Fakultas Ekonomi Sarjananwiyata Tamansiswa. Pendekatan yang dikenal sebagai “Purposive Sampling” digunakan untuk mengumpulkan data. Metode regresi linier berganda dan uji asumsi klasik digunakan untuk menguji data. Nilai signifikan dari 0,000 dan 0,020 > 0,05 untuk diskon flash sale dan biaya ongkos kirim, menunjukkan bahwa variabel ini memang mempengaruhi keputusan pembelian. Nilai signifikan masing-masing sebesar 0,295 dan 0,419 >0,05 untuk diskon flash sale dan biaya ongkos kirim, menunjukkan bahwa minat beli tidak mampu memoderasi.
Hubungan Personalitas, Nilai-Nilai Sosial Dan Pemilihan Karir Sebagai Akuntan
Authors: Souwakil Kurniawan , Erawati Teguh
Published: May 2024

Tujuan dari penelitian ini untuk menguji apakah lingkungan keluarga, personalitas dan nilai-nilai sosial berpengaruh terhadap pemilihan karier sebagai akuntan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan pengambilan sampel menggunakan teknik purposive sampling dengan responden yang digunakan sejumlah 157 responden dari mahasiswa prodi akuntansi fakultas ekonomi Universitas Sarjanawiyata Tamansiswa. Sumber data yang digunakan dalam penelitian ini ialah berupa data primer yang dikumpulkan menggunakan metode kuisioner. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil dari penelitian ini menunjukan lingkungan keluarga tidak berpengaruh terhadap pemilihan karier sebagai akuntan, personalitas berpengaruh positif terhadap pemilihan karier sebagai akuntan dan nilai-nilai sosial berpengaruh positif terhadap pemilihan karier sebagai akuntan.
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Kualitas Pelatihan Terhadap Kualitas Laporan Keuangan LPD Kabupaten Jembrana
Authors: I Made Agus Dwipayana  , Sujana Edy
Published: May 2024

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan kualitas pelatihan terhadap kualitas laporan keuangan LPD se-Kabupaten Jembrana. Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunakan instrumen pengumpulan data berupa kuesioner via google form. Adapun populasi yang digunakan adalah seluruh LPD se-Kabupaten Jembrana. Penentuan sampel menggunakan metode purposive sampling dengan kriteria LPD yang masih aktif dengan kategori sehat dan cukup sehat dan LPD yang sudah mendapatkan pelatihan sebanyak 51 LPD dengan responden adalah ketua LPD dan bendahara LPD didapat sebanyak 102 resonden. Analisis data pada penelitian ini menggunakan analisis deskriptif, pengukuran variabel, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa variabel pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan kualitas pelatihan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.
Kata kunci: Kualitas Laporan Keuangan, Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Kualitas Pelatihan
Pengaruh Tri Nga, Ekspektasi Pendapatan Dan Pemahaman Akuntansi Terhadap Minat Berwirausaha
Authors: Erawati Teguh , Kusuma Hadri , Yanto Afri
Published: May 2024

Negara Indonesia adalah salah satu negara yang termasuk dalam kategori negara berkembang, namun tidak dapat dipungkiri bahwa Indonesia potensinya untuk menjadi negara maju sangat besar dengan kekayaan sumber daya alam yang melimpah dan jumlah penduduk yang tidak sedikit. Oleh karena itu para mahasiswa perguruan tinggi perlu diarahkan dan didukung untuk tidak hanya berorientasi sebagai pencari kerja namun dapat dan siap menjadi pencipta pekerjaan atau berwirausaha, karena hanya beberapa persen atau setengah dari lulusan perguruan tinggi setiap tahun yang mendapatkan pekerjaan dan selebihnya menjadi pengangguran. Penelitian ini bertujuan untuk menguji dan mengetahui:(1) pengaruh Tri Nga terhadap minat kewirausahaan. (2). pengaruh ekspektasi pendapatan terhadap minat kewirausahaan. (3). Pemahaman akuntasi tehadap minat kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa angkatan 2019 Fakultas Ekonomi universitas sarjanawiyata tamansiswa. Jadi sampel yang memenuhi kriteria peneliti sebanyak 119. Hasil penelitian menunjukkan bahwa Tri Nga dan Pemahaman Akuntansi memiliki pengaruh positif terhadap minat berwirausaha.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Publik Dan Harga Saham Terhadap Perataan Laba Pada Perusahaan LQ 45 Tahun 2018-2021
Authors: Lestari Asry , Nurhayati Ida
Published: May 2024

Laba merupakan salah satu hal yang sering diperhatikan oleh investor pada suatu perusahaan sehingga manajemen akan berusaha untuk menampilkan informasi laba yang stabil. Salah satu tindakan manajemen laba yang sering dilakukan yaitu memanipulasi data laporan keuangan dengan melakukan perataan laba. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan publik dan harga saham terhadap perataan laba. Penelitian ini dilakukan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2021. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, leverage dan kepemilikan publik berpengaruh negatif signifikan terhadap perataan laba. Sedangkan harga saham berpengaruh positif signifikan terhadap perataan laba
Determinan Penggunaan QRIS Oleh UMKM Di Kecamatan Buleleng
Authors: Sari Ni Made Putri Candra , Yudantara I Gede Agus Pertama
Published: May 2024

Tujuan penelitian ini yaitu untuk mengetahui Determinan Penggunaan Qris Oleh Umkm Di Kecamatan Buleleng melalui variabel  Persepsi Manfaat , Persepsi Kemudahan, Norma Subjektif  Dan  Literasi Keuangan. Rancangan penelitian ini adalah penelitian kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif merupakan data dalam bentuk angka dan dinyatakan dalam satuan hitung, data yang diperoleh dari hasil penyebaran kuesioner berupa skor angka. Sumber data dalam penelitian ini yaitu dana skunder dan data primer. Populasi yang digunakan adalam penelitian adalah UMKM di Kecamatan Buleleng. Metode penentuan sampel menggunakan pemilihan sampel jenuh. Jumlah responden dalam penelitian ini 97 UMKM yang menggunakan QRIS di Kecamatan BulelengHasil uji menyatakan bahwa variabel persepsi manfaat berpengaruh positif terhadap penggunaan QRIS, variabel persepsi kemudahan berpengaruh positif terhadap penggunaan QRIS, variabel norma subjektif berpengaruh positif terhadap penggunaan QRIS dan variabel literasi keuangan berpengaruh positif terhadap penggunaan QRIS di Kecamatan Buleleng. Serta dalam uji koefisien determinasi (R2) menunjukkan hasil bahwa variabel variabel  Persepsi Manfaat , Persepsi Kemudahan, Norma Subjektif Dan  Literasi Keuangan mampu mempengaruhi Penggunaan Qris Oleh Umkm Di Kecamatan Buleleng secara bersama-sama sebesar bahwa 78,7%  sedangkan sisanya sebesar 21,3% dipengaruhi oleh variabel lain diluar regresi.
Kata Kunci: Persepsi Manfaat, Persepsi Kemudahan, Norma Subjektif, Literasi Keuangan, Penggunaan QRIS.
PENYELESAIAN SENGKETA TANAH DI TIMOR LESTE OLEH DIRECÇÃO NACIONAL DE TERRAS, PRORIEDADES E SERVIÇOS CADASTRAIS (DNTPSC) DENGAN METODE MEDIASI BERDASARKAN LEI NU 1/2003
Authors: Duarte da Silva  , Seguito Monteiro  , José Agostinho da Costa Belo Pereira
Published: May 2024

The problem of land disputes in Timor Leste is caused by a conflict between Article 54.4. which states that only national citizens have ownership rights to land and article 22 which states that, Timor Leste citizens who are or live abroad have the right to state protection in the exercise of their rights and will be subject to obligations that do not conflict with its absence in the country. Conflict creates a vacuum in norms so that disputes often occur over ownership of land rights. Timor Leste's National Land Agency, namely, Direcção Nacional de Terras, Propriedades e Serviços Cadastrais (DNTPSC) or the National Directorate of Land Services, Property and Cadastre, based on Article 17 of Law Number 1 of 2003 concerning Legal Regulations, has the authority to manage aspects land, such as land ownership rights for citizens as legal subjects, land management procedures, and institutions that handle land issues. In carrying out its duties relating to land and resolving land disputes, DNTPSC chooses a non-litigation resolution method, namely mediation. Article 2, Lei nu 1/2003 is the basis for the attribution of authority for the DNTPSC to carry out government duties in the land sector and resolve existing land disputes.
PEMANFAATAN MEDIA PEMBELAJARAN APLIKASI EDUCANDY DALAM MENUNJANG PROSES PEMBELAJARAN BAHASA BALI
Authors: Ida Ayu Putu Purnami  , I Wayan Gede Wisnu  , Ni Ketut Sari Adnyani
Published: May 2024

This study aims to obtain a clear picture of the Balinese language learning process using educandy application media at the school level, and to obtain a clear picture of the benefits of educandy application-based learning media. The method used in analyzing is descriptive qualitative method. The subjects of this study were students of Class X Accounting 2 SMKN 1 Sawan, while the objects of research were: 1)How was the process of learning Balinese language using educandy application media at SMKN 1 Sawan, 2)What were the benefits of educandy application-based learning media in learning to write Balinese in SMK Negeri 1 Sawan. The results obtained are that the application is very useful. The application of the educandy application has a positive influence on the learning process. Teachers become easier to explain learning materials and students are more enthusiastic when learning. The existence of these applications can also improve student learning outcomes.
KONSTRUKSI HUKUM PIDANA YANG BERKEMANFAATAN DALAM PENANGANAN TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA
Authors: Made Sugi Hartono  , Muhamad Jodi Setianto  , I Nengah Suastika
Published: May 2024

This paper is intended to analyze the legal ideals in the form of benefits in handling narcotics abuse. The handling of narcotics abuse has received attention because it is implicated in the overcapacity of the Correctional Institution with its derivative problems. Through the juridical-normative method, this research was carried out using a statutory, case, and conceptual approach. Primary, secondary and tertiary legal materials were collected through literature study. Analysis of the legal materials that have been collected, selected, and systematized is carried out qualitatively and This paper is intended to analyze the legal ideals in the form of benefits in handling narcotics abuse. The handling of narcotics abuse has received attention because it is implicated in the overcapacity of the Correctional Institution with its derivative problems. Through the juridical-normative method, this research was carried out using a statutory, case, and conceptual approach. Primary, secondary and tertiary legal materials were collected through literature study. Analysis of the legal materials that have been collected, selected, and systematized is carried out qualitatively and written in a descriptive-prescriptive manner. The results of the study indicate that the handling of narcotics crimes for abusers leads to punishment. In Buleleng Regency based on court decisions for the last three years from 2019-2021 the average number of abusers shows 29 people. This figure contributes to the overcapacity of prisons which reaches 160%. This phenomenon becomes a reference for judges to make decisions according to the subsidiarity nature of criminal law. Criminal as the ultimum remedium when other means have not been able to solve the problem. Punishment is not sufficient to provide specific or general prevention. Meanwhile, prisons whose main task is to repair and reintegrate social actors are not optimal in carrying out their roles. When reintegration is not optimal, stigmatization appears that degrades the rights of perpetrators to access livelihoods. Benefit occurs when the double track system is criminal and actions can be carried out proportionally based on a strong assessment. Through rehabilitation, the negative impact of sentencing can be avoided and minimize over capacity in prisons.
TANGGUNG JAWAB CÂMARA DE CONTAS DO TRIBUNAL SUPERIOR ADMINISTRATIVO, FISCAL E DE CONTAS DALAM MELAKSANAKAN PEMERIKSAAN PENGELOLAAN KEUANGAN NEGARA DI TINJAU DARI LEI N.O 9/2011, DE 17 DE AGOSTO
Authors: Tomás Pinto Gusmão  , Seguito Monteiro
Published: May 2024

The implementation of the duties and obligations to determine the responsibility for the management of the State's finances was, at this moment, established by Law no. 9/2011, of 17th, in relation to the Câmara de Contas Organic Law), where this law becomes a strong structural and operational foundation for the Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas Timor-Leste in the exercise of its functions of controlling the State's finances. The report on the results of the government's internal control must be submitted to the Câmara de Contas do Tribuanl Superior Administrativo, Fiscal e de Contas (CdC-TSAFC), to be used as a reference material for future control or inspection. In carrying out the audit of the management and accountability of state finances carried out by the Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas, a control of state finances must be accompanied by transparency and accountability in its execution.
Pengaruh Digitalisasi UMKM, Persepsi Atas Informasi Akuntansi, dan Prinsip Going-Concern Terhadap Efektivitas Pelaporan Keuangan UMKM sesuai SAK EMKM
Authors: Putu Diah Pradnya Paramitha Pradnya  , Gede Adi Yuniarta
Published: May 2024

Tujuan dari penelitian ini adalah untuk menguji secara empiris mengenai pengaruh parsial dari digitalisasi UMKM, persepsi atas informasi akuntansi, dan prinsip going-concern terhadap efektivitas pelaporan keuangan sesuai SAK EMKM pada UMKM di Kabupaten Buleleng. Penelitian ini menggunakan UMKM yang secara aktif beroperasi di Kabupaten Buleleng selama ≥ 1 tahun sebagai subjek penelitian. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner kemudian dianalisis menggunakan analisis linier berganda dan pengujian hipotesis dengan bantuan program SPSS versi 20 for windows. Teknik penentuan sampel menggunakan metode Purposive Sampling dan diperoleh sebanyak 100 responden penelitian. Hasil yang didapat dari penelitian ini menunjukkan bahwa (1) Digitalisasi UMKM tidak berpengaruh terhadap efektivitas pelaporan keuangan sesuai SAK EMKM, (2) Persepsi atas informasi akuntansi berpengaruh signifikan terhadap efektivitas pelaporan keuangan sesuai SAK EMKM, dan (3) Prinsip going-concern berpengaruh signifikan terhadap efektivitas pelaporan keuangan sesuai SAK EMKM.
Kata kunci: Digitalisasi UMKM, persepsi atas informasi akuntansi, prinsip going-concern, pelaporan keuangan UMKM, SAK EMKM.
Pengaruh Growth, Leverage, Profitabilitas, Free cash flow, Dan Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI
Authors: I Putu Suwidi Astawa  , Ni Kadek Sinarwati
Published: May 2024

Manajemen laba merupakan tindakan pengelolaan laporan keuangan perusahaan melalui pemilihan kebijakan akuntansi tertentu dengan tujuan meningkatkan laba bersih dan nilai perusahaan sesuai dengan harapan manajemen. Penelitian ini bertujuan untuk menganalisis pengaruh growth, leverage, profitabilitas, free cash flow, dan kepemilikan institusional terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode penentuan sampel dari penelitian ini adalah dengan cara purposive sampling sesuai dengan kriteria yang telah ditentukan dan diperoleh sampel sebanyak 53 perusahaan. Data dalam penelitian ini merupakan data sekunder yang berasal dari laporan keuangan yang telah dipublikasikan selama tahun penelitian. Hasil analisis menunjukkan bahwa secara parsial growth, leverage, profitabilitas, free cash flow berpengaruh positif terhadap manajemen laba, hal ini berarti semakin tinggi parsial growth, leverage, profitabilitas, free cash flow maka praktik manajemen laba akan meningkat. Sedangkan kepemilikan institusional berpengaruh negatif terhadap manajemen laba, hal ini berarti semakin meningkatnya kepemilikan institusional maka semakin menurunnya tindakan manajemen laba
Dampak Kepemilikan Ponsel terhadap Pendapatan Petani: Bukti dari Mikrodata di Indonesia
Authors: Fazaalloh Al Muizzuddin , Prestianawati Silvi Asna , Athoillah Moh.
Published: May 2024

Farmers in Indonesia play a crucial role in providing staple foods for the community. However, the welfare of farmers remains an unresolved issue to date. With the advancement of technology, collaboration between agricultural activities and the utilization of technology such as mobile phones should be possible, which can increase farmers' income. This study aims to analyze how mobile phone ownership among farmers can improve the welfare of farmers in Indonesia. Using microdata sourced from the World Bank's Global Financial Inclusion Index, this research employs Ordered Logistic Regression to analyze the data. The results of the data analysis indicate a significant tendency of variables such as gender, age, farmers' residential location, and savings behavior towards increasing farmers' income associated with farmers' mobile phone ownership. With the significance generated from these variables, this study can serve as a basis for agricultural stakeholders and policymakers to determine more beneficial agricultural strategies and strengthen policies that can improve farmers' welfare in the current digital era.
PENGARUH ANGGARAN KAS, MODAL KERJA, DAN FINANCIAL LEVERAGE TERHADAP PENDAPATAN USAHA (Studi Kasus pada UMKM di Kecamatan Buleleng)
Authors: I Gst Ayu Agung Ari Pradnyan Sinta Dewi  , I Gede Putu Banu Astawa
Published: May 2024

Penelitian ini bertujuan untuk mengetahui pengaruh anggaran kas, modal kerja dan financial leverage terhadap pendapatan usaha UMKM di Kecamatan Buleleng. Penelitian yang akan digunakan dalam penelitian ini adalah penelitian kuantitatif. Pengumpulan data dilakukan dengan menyebarkan kuesioner kemudian data tersebut diolah dengan menggunakan aplikasi SPSS. Data yang terkumpul akan diuji dengan analisis statistik deskriptif, uji instrumen, uji asumsi klasik dan uji hipotesis. Total responden yakni 240 orang pelaku UMKM sektor perdagangan di Kecamatan Buleleng. Hasil penelitian diperoleh bahwa (1) Anggaran Kas (X1) diperoleh nilai probabilitas signifikansi t sebesar 0,000 yang artinya lebih kecil dari 0,05 dan B bertanda positif sebesar 0,734. Sehingga variabel anggaran kas berpengaruh secara positif dan signifikan terhadap pendapatan usaha UMKM. (2) Modal Kerja (X2) diperoleh nilai probabilitas signifikansi t sebesar 0,001 yang artinya lebih kecil dari 0,05 dan B bertanda positif sebesar 0,317  yang berarti modal kerja berpengaruh terhadap pendapatan usaha UMKM. (3) Financial Leverage (X3) diperoleh nilai probabilitas signifikansi t sebesar 0,000 yang artinya lebih kecil dari 0,05 dan B bertanda positif sebesar 0,366 yang berarti financial leverage  memiliki pengaruh positif dan signifikan terhaadap pendapatan usaha UMKM
Aplikasi Pengecekan Dokumen Ekspor di PT. XY Berbasis VBA Excel Menggunakan Metode Iterative and Incremental Dengan Pendekatan Arsitektur MVC (Model-View-Controller)
Authors: Tanjung Firda Rosiana , Venica Liptia
Published: May 2024

Dokumen ekspor menjadi salah satu bagian penting dalam keperluan proses ekspor barang. Hampir setiap perusahaan industri manufaktur yang aktif menjalankan operasi di sektor perdagangan internasional terlibat dalam kegiatan ekspor dengan alur yang kompleks termasuk dalam mengelola dokumen-dokumen ekspor tersebut. PT. XY merupakan salah satu perusahaan industri manufaktur di Indonesia yang memiliki Departemen Ekspor sebagai penanggung jawab dalam mengurus keperluan ekspor barang yang mereka produksi untuk dikirim ke luar negeri. Selain mengelola berbagai regulasi dan persyaratan ekspor barang, Departemen Ekspor PT.XY juga harus memastikan bahwa keperluan pendukung lainnya seperti dokumen-dokumen yang diperlukan telah lengkap. Untuk memenuhi hal tersebut, Pegawai Departemen Ekspor PT.XY melakukan pengecekan ketersediaan dokumen secara manual yang dirasa tidak efektif untuk dilakukan setiap hari karena meningkatnya volume dokumen yang akan terus bertambah setiap hari, akibatnya pengecekan memakan waktu yang cukup lama dan berkemungkinan besar dapat terjadi kesalahan pemeriksaan data. Dengan adanya permasalahan tersebut, maka Penulis melakukan analisis, membuat perancangan dan mengimplementasikannya menjadi sebuah Aplikasi Pengecekan Dokumen Ekspor berbasis VBA dan Macro Excel. Tujuan pembuatan aplikasi ini adalah untuk memudahkan Pegawai Departemen Ekspor PT. XY ketika memeriksa kelengkapan dokumen-dokumen ekspor tersebut. Aplikasi ini dapat diintegrasikan dengan private FTP server Departemen Ekspor sehingga menghasilkan sumber data yang valid dan relevan sesuai current condition. Aplikasi dibuat menggunakan metode pengembangan sistem Iterative and Incremental dengan pendekatan arsitektur Model-View-Controller (MVC) untuk memecah komponen aplikasi menjadi bagian-bagian yang dapat dikelola dengan lebih mudah.
ANALYSIS OF FOCI OF OSSIFICATION OF THE ULNAR DIAPHYSIS IN FETUSES OF 20-32 WEEKS OF GESTATION
Authors: Koval A.O.
Published: May 2024

The aim of the study – to examine the peculiarities of ossification of the diaphysis of theright and left ulna in fetuses of 20-32 weeks of gestation.Methods. To determine the specific features of ossification of the ulnar bones in humanfetuses, computed tomography scans of 52 human fetuses at 20-32 weeks of gestationwere analyzed. The results of the study were statistically analyzed in Excel. Student’st-test for independent variables and one-way analysis of variance were used to comparemeans.Results. In fetuses aged 20-32 weeks, the mean length of ossification of the rightulna increased from 20.72±0.33 mm to 42.27±0.14 mm, and that of the left ulna from21.43±0.13 mm to 42.62±0.05 mm, y = 1.7186 x age – 12.116 (R2 = 0.987).When analyzing the proximal transverse diameter of the ulnar diaphysis, its increaseis observed according to the following quadratic equation: y = 0.2424 x age – 1.7107(R² = 0.987).The transverse diameter of the middle part of the ulnar diaphysis increases according tothe following quadratic equation: y = 0.1391 x age – 0.978 (R² = 0.987).The transverse diameter of the distal part of the ulnar diaphysis increases according tothe quadratic equation: y = 0.1404 x age – 0.9946 (R² = 0.987).Conclusions. The obtained morphometric data on the foci of ossification of the diaphysisof the right and left ulna can be considered as normative for the corresponding weeksof gestation and can be used for estimation of fetal age and for ultrasound diagnosis ofcongenital malformations.
EFFECT OF LONG-TERM ADMINISTRATION OF MONOSODIUM GLUTAMATE ON BODY WEIGHT OF RATS AND SOME INDICES OF LIPID METABOLISM
Authors: Bevzo V.V.
Published: May 2024

Monosodium glutamate (MSG) is widely known as a flavor enhancer that is used inmany processed foods. In this case, permissible standards can be significantly exceeded.Debate and research continues about the potential health effects of MSG, particularly itsrelationship with obesity and metabolic disorders.The aim of the work – to study the effect of a 30-day administration of monosodiumglutamate at a dose of 30 mg/kg body weight on the levels of glucose, triglycerides and totalcholesterol in the blood of rats, as well as its potential role in the development of obesity.Materials and methods. The study of the effect of monosodium glutamate was carriedout on 3-month-old rats that received a 3 % aqueous solution per os daily, 1 ml at a rateof 30 mg/kg body weight for 30 days. The control group received a standard diet withoutadded monosodium glutamate.Research results. It has been found that after 1 month, in rats injected with monosodiumglutamate, body weight was 11.5 % greater than the control, and body length decreased6.8 %. Anthropometric indicators were used to determine the body mass index of rats,which may indirectly indicate the development of obesity. In the experimental group ofrats, this figure increased 28 % compared to the control. Changes in some parameterscharacteristic of obesity were observed in the blood of animals administered orallywith monosodium glutamate for 30 days. First of all, an increase in glucose levels wasrecorded 75 %, triacylglycerides – 60 %, and total cholesterol – 25 % compared to thecontrol group of rats.Conclusions. As a result of experimental studies, it has been proven that a 30-dayadministration of monosodium glutamate at a dose of 30 mg/kg body weight led toadverse effects on the level of glucose, triacylglycerides and total cholesterol in the bloodserum of 3-month-old rats. The established changes in the body mass index of animalsindicate the potential role of monosodium glutamate in the development of obesity. Theresults indicate the dangers of long-term use of the dietary supplement MSG, especiallyat a young age.
On the question of the role of the principle of justice in the system of principles of criminal punishment
Authors: Leonovych M.
Published: May 2024

In modern society, problems related to the understanding and application of the principle of justice in the system of imposing punishments are of general interest.
This article examines the essence and role of the principle of justice in modern criminal law in the process of determining punishments and its compliance with modern standards of justice. By analyzing and examining approaches to understanding this principle in the context of criminal law, the study aims to reveal the influence of the principle of justice on the process of imposing punishments and the role of this principle in ensuring equality before the law.
In this article, the author emphasizes that the imposition of punishment should be reasonable, justified and should not allow cruelty, and should take place only in cases of criminal offenses and taking into account all the circumstances of the case. Ensuring efficiency and legality in sentencing is a key aspect of judicial activity in criminal proceedings, which requires compliance with relevant principles of criminal law.
In the article, the author claims that the principle of justice is manifested in equality before the law, the correspondence of the criminal offense and punishment, as well as in the proportionality of the imposed punishments and the committed crimes.
The article emphasizes the importance of the adequacy of punishments and an impartial approach in judicial practice. The need for a systematic analysis of judicial practice and constant updating of legislation to ensure fair sentencing is emphasized. The author comes to the conclusion that fair sentencing is an important component of the rule of law and guarantees trust in the judicial system. It is emphasized that the principle of justice is of decisive importance in determining the justice and adequacy of punishments in criminal law.
The state of scientific development of the problems of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine in 2019-2022
Authors: Politova A.S.
Published: May 2024

This article continues the publication of scientific articles on the state of scientific development of the issues of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine.
It is noted that the relevance of scientific development of the issues of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine in 2019-2022 is due to the processes taking place in our country: Russia's full-scale invasion of Ukraine and the acquisition of the status of a candidate state for accession to the European Union.
It is concluded that in 2019, 993 dissertation research topics in the specialty 12.00 (Jurisprudence) were approved, of which 38 topics or 3.72 % were devoted to the problems of gender­based violence and its forms (types); 2020 - 883 dissertation research topics, of which 23 topics or 2.6 % are devoted to the problem under study; 2021 - 996 dissertation research topics, of which 38 topics or 3.81 % are devoted to the problem under study; 2022 - 1385 dissertation research topics, of which 27 topics or 1.94 % are devoted to the problem under study.
It is noted that out of 123 approved dissertation research topics on gender-based violence, including its types (forms) in 2019-2022, 78,86 % do not have information on scientific publications and dissertation research in the public domain or do not have dissertation research texts in the public domain. The author argues that the increase in the number of dissertation research topics on gender­based violence and its forms (types), including in the context of armed conflict (martial law), in 2019-2021 is associated with a decrease in the number of approved dissertation research topics in general. It is due to this that the percentage of their number among the total number of approved dissertation research topics has increased.
The author emphasises that the lack of a comprehensive study indicates the need for scientific development of the problem of criminological and criminal law support for countering the spread of gender-based violence in the context of armed conflict (martial law).
The objective side of the crime of unfair competition: theoretical and practical aspects
Authors: Ursu V. , Mustata Е.
Published: May 2024

Market relations assume the coordinated operation of three basic mechanisms: competition, supply and demand, and prices that set the entire economic system in motion. Economic agents are forced to enter into competitive relations with each other, but economic entities are not always conscientious and honest, respecting the rights and interests of both bona fide competitors and operating according to honest customs, as well as the clientele/consumers. Protection against unfair competition stands out as an independent legal institution that deserves a detailed study due to its importance for the development of competition and business relations. The Moldovan legislator adopted a series of normative acts aimed at regulating the legal relations that arise between the subjects of economic activity in the process of carrying out this activity, including, to ensure their normal realization, the protection of fair competition, the rights and interests of competitors and citizens. For the violation of the "rules of the game”, state reaction measures are provided by establishing legal liability, including criminal. A good understanding of the essence and legal nature of the crime of unfair competition provides us with the legal-criminal analysis of the composition of the crime provided for in art. 2461 of the Criminal Code.
The article is dedicated to the analysis of the objective side of the crime of unfair competition, the authors focusing on the theoretical and practical aspects of this constitutive element of the crime.
Based on the provisions of art. 2461 of the Criminal Code, the authors undertook a study of the five normative methods under which the crime of unfair competition is presented, relating them to the methods provided for in Law no. 183/2012 on competition, but also to the provisions of the Paris Convention for the protection of intellectual property, thus trying to highlight the factual manifestations of the analyzed crime, including elucidating the nature and legal essence of these modalities.
The study undertaken allowed the authors to draw certain conclusions which, in turn, suggested certain ideas of legislative proposals that would improve the quality of the legal-penal norm contained in art. 2461 of the Criminal Code of the Republic of Moldova.
Certain aspects of criminal evidence and digital evidence
Authors: Matis Jakub
Published: May 2024

The evolution of digital technology has revolutionized the landscape of criminal investigations and legal proceedings. This paper delves into the nuanced realm of evidence, with a particular focus on digital evidence, which has become increasingly prevalent in today's digital age. The proliferation of digital information presents both opportunities and challenges for the field of criminal procedure. Recognizing the growing importance of electronic evidence in criminal investigations, the Commission has taken proactive measures to streamline the process of obtaining such evidence. New rules have been introduced to facilitate the acquisition of electronic evidence by judicial authorities. Among these rules are provisions for the creation of a European Evidence Production Order and a European Preservation Order specifically tailored for electronic evidence in criminal cases. Furthermore, providers of electronic services operating within the European Union are now required to appoint a legal representative, further enhancing the accessibility of electronic evidence for legal proceedings. Despite these advancements, the utilization of digital evidence raises complex legal questions and challenges. This paper critically examines the various implications associated with the use of digital evidence, shedding light on issues such as authenticity, admissibility, and the preservation of digital evidence. By analyzing these aspects in depth, the paper aims to provide insights into the multifaceted nature of digital evidence and its implications for criminal procedure.In addition to addressing legal complexities, the paper also seeks to establish a foundational understanding of digital evidence by providing basic definitions and classifications. By elucidating the diverse sources and forms of digital evidence, ranging from emails and transaction records to video recordings and metadata, the paper lays the groundwork for a comprehensive understanding of this evolving field. In conclusion, this paper serves as a comprehensive exploration of the role of digital evidence in contemporary criminal investigations and legal proceedings.
The limits of action of prejudice in criminal procedural legislation of European countries
Authors: Senchenko N.
Published: May 2024

The peculiarities of the normative fixation of prejudice in the criminal procedural legislation of Austria, Germany and France and the limits of its effect are examined in the article. Prejudice affects the increase in the responsibility of judges, as it contributes to making legal and well-founded decisions that concern not only the rights and interests of the parties to a particular proceeding, which depends on the facts established in this decision, and in the future they may affect the observance of the rights and interests of others persons. It is argued that the concept of prejudice is not provided in the criminal procedural law of these countries, but, apparently, the decisions of courts and other bodies are recognized during the consideration of criminal cases by the courts of Austria, Germany and France without evidence. This emphasizes the authority and significance of the decisions of the court and other bodies, despite the fact that the legislation of these countries attaches great importance to the freedom of assessment of evidence and make decisions by the court based on the internal conviction of the judges. It was determined that the criminal procedural legislation of Austria, Germany and France recognizes the prejudicial significance of the circumstances established by the verdict and other court decision, as well as acts of criminal prosecution bodies during the consideration of a criminal case. At the same time, the probative force of such decisions is absolute for the court considering the criminal case, until they are recognized as illegal by a higher court. Unlike the Criminal Procedure Code of Ukraine, the Criminal Procedure Codes of Austria, Germany and France recognize the circumstances established by a verdict or other court decision, as well as acts of criminal prosecution bodies, without evidence, only by the court, the prosecutor and other criminal prosecution bodies are not endowed with such a right. In the Criminal Procedure Code, the specified state verdicts and acts of criminal prosecution bodies are evidence, their evidentiary force is absolute, which greatly facilitates the use of prejudice in criminal proceedings. Taking into account the positive legislative experience of these countries, it is proposed to include the verdict, which has gained legal force, adopted within the framework of civil, arbitration or administrative proceedings, among the other documents specified in Part 2 of Article 99 of the Criminal Procedural Code of Ukraine.
The use of special knowledge during the investigation of forgery of documents that are submitted for state registration of a legal entity and individual entrepreneurs
Authors: Khyzhnyy B.V.
Published: May 2024

In the scientific article, scientific publications on the specified issues were analyzed and it was established that special knowledge in the investigation of criminal proceedings under Art. 205-1 of the Criminal Code of Ukraine, are used for the purpose of: 1) identifying traces of this type of crime: (for example, identifying signs of making changes to documents that are the subject of a crime; identifying the person who entered false information into the document; the original content of the document, etc.); 2) application of methods of studying documents within the scope of their review (non-destructive methods and technical means); 3) fixation of S(R) D using technical means; 4) seizure of material evidence (computer equipment, documents and other traces, things or other objects); 5) obtaining advice on the preparation of materials for expert research (for example, determining the types of forensic examinations that should be assigned for the study of seized documents and other objects, formulating expert tasks, selecting samples for comparative research, etc.); 6) modeling the mechanism of the crime in order to propose versions and plan the next stage of the investigation; 7) conducting expert research; 8) obtaining data during the interrogation of an expert as a witness regarding the research he conducted, etc.
It was established that the use of special knowledge during a pre-trial investigation into the forgery of documents that are submitted for state registration of a legal entity and individual entrepreneurs takes place in two forms: 1) procedural: involving a specialist to participate in the pre-trial investigation, appointing forensic experts, obtaining a written explanation of a specialist, questioning as witnesses of specialists or forensic experts who participated in conducting forensic examinations; 2) non-procedural: advisory assistance of specialists on matters requiring special knowledge, departmental documentary audits and checks.
Legal basis of defense standardization of the European Union
Authors: Podoynitsyn V.M. , Yafonkin A.O. , Manzhai O.V. , Verlamov O.M.
Published: May 2024

The article defines the problems and tasks of the European Defense Agency, the historical development of the agency, as well as the national system of military standardization of Ukraine and the construction of bringing it into line with the European model, in particular, the creation of organizational forms of activity in the field of standardization in accordance with international and European practice. Also formulated is the question of the legal basis of defense standardization, which has a direct impact on the protection of sovereignty, territorial integrity and security of states that are members of international and regional defense organizations.
It is noted that in order for Ukraine to join the European community, it is necessary to create and implement a national defense standardization system.
Standardization in the context of Ukraine's association with the European Union becomes a tool for ensuring national security and defense capability. National security is considered as a factor that guarantees the protection of constitutional rights, freedoms, a decent standard of living of citizens, the protection of sovereignty, territorial integrity and sustainable development of Ukraine, the defense and security of the state, the protection of individuals, society and the state from internal and external threats.
Harmonization of administrative and legal legislation on standardization in the field of defense of the European Union states is a key factor in ensuring the compatibility of weapons and other means used by the armed forces of European countries.
It was established that for the development of the standardization system of weapons and military equipment, in particular with regard to conducting tests, it is recommended to use NATO standards as an information base, taking into account the domestic experience of the standardization system in the field of developing requirements for reliability and resistance to the influence of external factors. Implementation of NATO standards is recommended to be carried out by the method of reissue (rework, translation) with the involvement of domestic specialists in military standardization.
It was concluded that in order to implement the experience of the developed countries of the West in the Ukrainian legal field, there is a need to perform a thorough analysis of the administrative and legal legislation on standardization in the field of defense of the USA and some European NATO member countries.
The use of artificial intelligence in the mechanism of judicial control over the execution of decisions in the civil justice system of Ukraine
Authors: Zhukevych I.V.
Published: May 2024

The article is devoted to the issue of the use of artificial intelligence in the mechanism of judicial control over the execution of decisions in the civil judiciary of Ukraine. The development of modern society is characterized by the active use of the latest technologies in all spheres of life. The justice system does not remain aloof from global trends. The widespread use of AI technologies has led to discussions about implementation and use in court procedures in Ukraine. The issue of integration of artificial intelligence into the judicial system of Ukraine in the conditions of martial law is becoming especially urgent. In particular, in the field of judicial control over the execution of decisions in the civil justice system of Ukraine. Artificial intelligence is a good tool to help judges. It can easily find and process information faster than human intelligence. Artificial intelligence cannot replace judges in the mechanism of judicial control over the execution of decisions in the civil justice system of Ukraine. After all, from the point of view of algorithms, legislation and law enforcement can be imperfect. However, if properly applied, it can significantly optimize the work of the judge and the court through involvement. Subject to compliance with European standards, the use of artificial intelligence in the mechanism of judicial control over the execution of decisions in the civil judiciary of Ukraine will be a significant step forward on the way to improving the institution of judicial control over the implementation of decisions in the civil justice of Ukraine. Artificial intelligence must be controlled by the user, because from the point of view of fairness, the generated decisions may violate fundamental human rights. A judge who hears a case regarding the appeal of the actions or inactions of public or private executors in terms of enforcement of widow's judgments issued by courts in civil cases should always be able to review the decisions made by artificial intelligence and the data used for this purpose.
Regarding the issue of protection of investors’ rights in the ECHR
Authors: Ivanec M.
Published: May 2024

The protection of investors' rights in the modern European legal space is of great interest among scientists, practitioners, and the public. The European Convention on Human Rights (ECHR) and the activities of the European Court of Human Rights establish important standards for the protection of personal, political, social, and economic rights of citizens, including the rights of investors.
The integrity and effectiveness of legal protection of investors becomes a key element for ensuring legal stability and development of economic relations in the European Union and countries seeking to become members of it. Increasing the level of protection of investors' rights contributes to business development, attracting foreign investments, as well as increasing confidence in the legal system.
In this context, the scientific study is devoted to the analysis of the current state and prospects for the protection of investors' rights within the framework of the ECHR. Conducting an analysis of court practice, identifying problems and challenges, as well as finding ways to improve the legal protection of investors is an urgent task aimed at ensuring the further development of the European legal space and ensuring a high level of human rights protection in the context of economic relations.
Taking into account the importance of investments for economic development and ensuring legal stability, the study is aimed at a thorough examination of the main provisions of the European Convention on Human Rights regarding the rights of investors and an analysis of court practice in this matter. The work identifies key challenges and shortcomings in the protection of investors' rights in the context of the ECHR and also suggests possible ways to improve legal protection to ensure a high level of protection of human rights in economic relations. This analytical work has implications for scholars, practitioners, and legislators interested in ensuring the legal protection of investors within the European Court of Human Rights.