bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance
Authors: Santo Vianty Adella , Nastiti Cipbarani Dwi
Published: May 2023

This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance.

Public interest statement

The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized.

Article history 

Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023
Persepsi Minat Pembelian Mahasiswa Muslim Generasi Z ditinjau dari promosi dengan adanya BTS attractiveness dan kualitas web
Authors: Gofur Abdul , Shafariah Hanuna
Published: May 2023

The boyband group, which once shook the world of Bangtan Sonyeondan (BTS) music, has become the interest of entrepreneurs to carry out promotions by attracting them to become representatives of their products or shops. So this study aims to determine the attractiveness of BTS with promotions and combined with web quality interactions in influencing Generation Z's purchase intention on Tokopedia. The target population is Tokopedia consumers who are included in the Z generation who are members of students at three campuses in Jakarta. Samples were obtained by 104 respondents with snowball sampling, rolling from three campus representatives. The results obtained are that both the promotion and the attractiveness of BTS directly influence purchase intention. While web quality does not have a significant direct effect on purchase intention. The moderation of the attractiveness of BTS strengthens while the quality of the web weakens the promotion's influence on purchase intention. Future research needs to examine more deeply the relationship between web quality and generation Z and also interactions with promotions on purchase intention.
КОММУНИКАЦИИ В БИЗНЕС-ОРГАНИЗАЦИЯХ
Authors: Хагаева А.В.
Published: May 2023

В данной статье авторами проведен анализ коммуникаций и их функций в бизнес-организациях, даны понятия организации, коммуникации, рассмотрены при-чины возникновения коммуникационных барьеров между работниками. В результате исследования выявлены коммуникационные барьеры, препятствующие эффективным коммуникационным процессам на предприятии. Предложены рекомендации и методы ликвидации коммуникационных барьеров с целью повышения эффективности деятельности компании. Сделан вывод, что совершенствование коммуникационных процессов напрямую влияет на эффективность деятельности предприятия. Эффективное общение и хорошие коммуникативные навыки являются важными факторами успеха во всех межличностных социальных, политических и деловых отношениях. Процесс коммуникации является важным фактором успеха всех межличностных отношений, коммуникация игра-ет решающую роль в создании благоприятного климата в организации.
ОСОБЕННОСТИ АДАПТАЦИИ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ К СОВРЕМЕННЫМ УСЛОВИЯМ
Authors: Юсупова М.Д.
Published: May 2023

Статья посвящена современным подходам к пониманию теории адаптации, среди которых акцентировано внимание на таких, как институционализм, поведенческий подход, кибернетика. Цель статьи заключается в анализе особенностей адаптационного механизма, который способен обеспечить переход производственных предприятий на траекторию устойчивого экономического развития. Также выделены наиболее значимые понятия, определяющие сущность адаптации. В результате предложено пони-мание адаптации как процесса приспособления внутренних свойств предприятия к требованиям динамичной внешней среды на основе использования организационно-экономических и социальных регуляторов с целью обеспечения устойчивости функционирования в долгосрочной перспективе. Осуществлена декомпозиция системы адаптационного механизма с выделением таких элементов, как адаптивный потенциал, адаптационные возможности, внешние силы, элементы адаптации, вектор адаптации, адаптационный процесс.
ТЕРРИТОРИАЛЬНЫЙ БРЕНДИНГ КАК СТРАТЕГИЯ ПОВЫШЕНИЯ КОНКУРЕНТОСПОСОБНОСТИ
И РАЗВИТИЯ РЕГИОНА
Authors: Янгульбаева Л.Ш.
Published: May 2023

Статья посвящена обоснованию важнейших особенностей разработки системы целей территориального брендинга в контексте социально-экономического развития территорий. Исследованы особенности территориального брендинга, который, наряду с использованием классического инструментария брендинга, включает специфические инструменты и методы, что обусловлено особенностями его объекта – территориальной единицы. Определено, что основной составляющей бренда территории является имидж бренда, под кото-рым понимается общее впечатление от бренда и его восприятия обществом в целом и заинтересованными сторонами в частности; идентичность бренда, а также инфраструктурные и маркетинговые составляющие, которые поддерживают бренд и увеличивают его силу. Доказано, что основными элементами целеполагания регионального развития и территориального брендинга являются миссия, видение и система стратегических и операционных целей, которые определяются с учетом мнений экспертов и жителей территории. Согласованность и взаимосвязь всех элементов целеполагания позволит повысить эффективность территориального брендинга.
ОПРЕДЕЛЕНИЕ ПРИОРИТЕТОВ РАЗВИТИЯ МУНИЦИПАЛЬНОГО ОБРАЗОВАНИЯ
КАК ОСНОВА РЕАЛИЗАЦИИ ЦЕЛЕЙ МЕСТНОГО САМОУПРАВЛЕНИЯ
Authors: Саралинова Д.С. , Девлиев В.Г.
Published: May 2023

Социально-экономические и политические преобразования есть в большей степени следствие административно-планового управления экономикой региона. Важным условием эффективного социально-экономического развития муниципального образования является поли-тика, проводимая органами государственной власти регионов, однако уровень местного самоуправления должен заниматься конкретизацией методик и способов выполнения поставленных задач на вышестоящих уровнях. Системный характер правового механизма местного самоуправления предопределен нормативно установленной схемой его действия, предусматривающей последовательное применение различных средств на разных этапах и при разных условиях его осуществления. Классификация функций органов местного самоуправления складывается исходя из особенностей сфер жизнедеятельности местного сообщества – экономических, социальных, политических, культурных, организационных, региональных. Реализация целей местного самоуправления требует формирования необходимого набора инструментов. Действие отдельных видов отраслевых правовых механизмов объясняется конкретными целями, для реализации которых конструируются соответствующие правовые механизмы и которые изначально предопределены необходимостью реализации функций местного самоуправления и удовлетворения потребностей общества в различных сферах жизнедеятельности.
РАЗРАБОТКА СИСТЕМНОГО СЦЕНАРИЯ ВЫЖИВАНИЯ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В УСЛОВИЯХ УСТОЙЧИВОГО РАЗВИТИЯ
Authors: Сулумов С.Х. , Пацагов Т.Ш.
Published: May 2023

При системном подходе принято рас-сматривать объективное и субъективное восприятие реальности. Это является причиной актуализации индивидуальных стратегических решений при исследовании вопросов антикризисного управления в сфере малого предпринимательства. На сегодняшний день важным источником устойчивого развития малого предпринимательства является цифровизация данной сферы. Тем не менее экономический кризис, эпидемиологическая ситуация и санкционная политика западных стран оказали и продолжают оказывать негативное влияние на сферу малого предпринимательства в России, а также на устойчивость его развития. Однако эффект от цифровых преобразований очевиден. Решения в цифровой сфере оказались губительными для многих предпринимателей, которые не учли «новшество» факторов и их воздействие на деятельность предприятия. Таким образом, определение подходов к формированию системно-динамического сценария обеспеченности выживания и развития малого предпринимательства является важной задачей на сегодняшний день, решив которую удастся добиться устойчивого развития в современных условиях.
Kajian Morfologi Tanah Sambaran Petir Intensitas Tinggi
Authors: Bahri Muhammad Farhan Akil , Amaluddin La Ode , Eso Rosliana
Published: May 2023

Lightning is a dangerous natural phenomenon spreading electric charge from clouds in achieving success. The released charge takes the form of a lightning strike that causes an explosion at ground level. This study aims to describe the physical properties of the soil roughly in terms of (color, bulk density, porosity, texture, structure, pH, and soil moisture) and to describe the physical properties of the soil subtly using SEM (Scanning Electron Microscope) analysis to see the soil diameter and size. soil pores on soil exposed to high-intensity lighting in Sambuli and Purirano villages, Kendari City. This study uses a survey method. At each location, two points were taken, namely soil samples that were struck by high-intensity lightning and soil samples that were not struck by lightning to see changes caused by lightning. The method of measuring physical properties of the soil is measured by a method based on each sample of the physical properties of the soil to see the rough morphology and the Scanning Electron Microscope (SEM) test to see the fine morphology. The results of this study indicate that. Physical properties of high-intensity lightning strike soil in the form of a texture dominated by dusty clay texture has a granular and sub-angular blocky structure, has a bulk density value of 1.41 gr/cm3 – 1.89 gr/cm3 and 1.41 gr/cm3 – 1.74 gr/cm3, has wet soil moisture. Soil color at both locations seen vertically shows a dark color on the surface layer. Has a porosity of 0.470 % - 0.288 % and 0.47% - 0.343 %. The SEM test results showed that the soil particle size was dominated by macropore size with a very fine category. It has an average diameter of 270 μm and 1075 μm.
Deskripsi Objek Wisata Kawasan Pesisir Kali Biru
Authors: Nurdiana Sri , Amaluddin La Ode , Harudu La
Published: May 2023

Problems that often arise in tourist objects, namely inadequate and supportive infrastructure facilities. Infrastructure that is often a concern is road access to tourist attractions, availability of parking lots, landfills to public toilets. The research objectives were to describe: 1) the condition of the Kali Biru tourist attraction; and 2) the tourism potential of Kali Biru. The method used in this research is descriptive qualitative method with 25 respondents. The data in this study were collected through observation, interviews and documentation. The results of the study show that: 1) the Kali Biru tourist attraction has tourism potential which can be seen in terms of adventurer potential which includes accessibility and infrastructure contained in the Kali Biru tourist attraction. These potentials vary from those that are still maintained to those that are not maintained so that more attention is needed, repairs and improvements in a better direction; 2) The beauty of the sea water at the location of the tourist attraction is also a potential main natural attraction in Kali Biru. The clear blue and clean sea, the presence of coral reefs, geomorphological appearance in the form of views around directly facing mangroves and there is a sunrise, can spoil the eyes of tourists to visit again.
ANTI-INFLATIONARY POLICY IN RUSSIA: THEORETICAL ISSUES, ASSESSMENT OF THE SITUATION IN DYNAMICS, METHODS OF INFLATION REGULATION
Authors:   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Luneva Evgeniya I.
Published: May 2023

The topic of anti-inflationary policy is relevant in the modern world, as inflation can have a significant impact on the economy and people’s lives. A high level of inflation can lead to a reduction in the purchasing power of the population, an increase in the cost of production, a decrease in investment and other negative consequences. The anti-inflationary policy is aimed at reducing the level of inflation and ensuring price stability, which in turn can contribute to improving the level of economic development and improving the quality of life of people. Currently, many countries use anti-inflationary policies to manage the economy and reduce inflation. For example, the Central Bank of Russia uses monetary policy and other tools discussed in this article to regulate the level of inflation in the country.
FORMATION OF MODERN MARKETING OF BUSINESS INTERACTION IN SEARCH OF EFFECTIVE COOPERATION BETWEEN GOVERNMENT, BUSINESS AND THE POPULATION
Authors:   State Educational Institution of Higher Education of the Luhansk People’s Republic «Lugansk State University named after Vladimir Dal» Lugansk, Kondratiev Sergey A.
Published: May 2023

It is indicated that the mechanism of interaction between government, business and the population is being built during crisis situations, which are caused by a special military operation, structural transformations caused by the influence of Western sanctions. It is important in the system of marketing transformations, which are also observed as a result of the post-pandemic period, to timely and effectively use adaptation mechanisms both in the system of public administration, in business and in social and economic policy in order to quickly respond to structural challenges that arise as a result of the crisis and sanctions. An adaptive mechanism of business interaction marketing has been developed to increase the level of cooperation between government, business, and the population, the purpose of which is to form effective cooperation between authorities, business and the population on the basis of a marketing package, which is supplemented by the introduction of next-generation technologies and will allow interacting and communicating more effectively and solving strategic tasks more rationally. The search for scientific solutions as a result of scientific research allowed us to draw appropriate conclusions and conclusions, substantiate proposals and formulate provisions of scientific novelty, which are aimed at increasing the role of the state and the authorities in shaping the policy of supporting business and the activities of entrepreneurial structures, improving the quality of life of the population in direct interaction based on a marketing approach. In the complex, all the results of scientific research will contribute to improving the effectiveness of cooperation between the government, business and the population. An important proposal to increase the effective level of interaction in the chain of relations “government, business-population” is to improve the functioning of business associations, which will allow more detailed monitoring to form a list of priorities for solving problems of business and population and to form strategic development programs to address the most significant and important issues of interaction.
ASSESSMENT OF INVESTMENT ATTRACTIVENESS FEDERAL SUBJECTS OF RUSSIA FROM THE BUSINESS SIDE
Authors:   Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia, Starovoitov Dmitrii P.
Published: May 2023

The article analyzes the results of a survey of 1203 investors from 11 Russian regions. The goal of this research was to assess the degree of awareness of business about the implementation of the new system of support for investment projects in the several regions, as well as the degree of their satisfaction with the interaction with the government authorities. The actual problems in investment activities related to the implementation of projects have been identified. It is established that the majority of investors positively assess the current investment climate and consider it favorable for stimulating investment.
ORGANIZATIONAL AND ECONOMIC MECHANISM OF RURAL DEVELOPMENT IN THE REPUBLIC OF TATARSTAN
Authors:   ANO VO «Kazan Cooperative Institute (Branch of the Russian University of Cooperation), Kazan, Russia, Haidarova Gulusya G.
Published: May 2023

The modern Russian village is a collection of rural territories, but divided according to their condition: they partially have a stable state, but most of them are unstable. Sustainable development of rural areas is an urgent task of the Russian government. In order to change the quality of life of rural areas in Russia, reforms have been repeatedly carried out in the agricultural sector, as one of the defining national projects of the country’s economy. Agrarian transformations are currently being carried out in Russia with the aim of transforming the structure of the village and forming an actual group of land owners. The effectiveness of reforms in the agricultural sector affects the development of the region’s economy and rural population. The differences between urban and rural populations are gradually decreasing, but today they still remain significant. The relevance of rural development is an important aspect in the development of the agro-industrial complex of Russia, affecting the competitiveness of our country, its economic security and the viability of the population. Rural territories play an important role in ensuring the country’s food security. Also, the state of rural areas leaves its mark on labor resources, the development of natural potential, the preservation of culture, ecology and the maintenance of stability and peace. The modern world is developing, and the state of rural areas is still characterized by a poorly developed sphere with low incomes of the population and unsatisfactory living conditions. There is insufficient investment in the development of rural areas, the absence or poor quality of transport infrastructure and a high dependence of the state of the economy of the agricultural sector on the quality of public administration. Sustainable development of rural areas is the main goal of regional policy, which contains organizational, economic, financial, legal measures that coordinate the activities of federal and territorial authorities, local self-government bodies, with a goal. rational use of resources, improvement of the quality of life of rural population, efficiency of agro-economy of rural territories The Republic of Tatarstan, as a region quite prosperous among the regions of the Russian Federation and rich in natural resources, has also experienced the consequences of the ongoing agrarian reforms, like all rural areas of our country
KEY ADVANTAGES AND PROSPECTS OF DIGITAL EDUCATION IN MODERN CONDITIONS
Authors:   Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia, Trofimova Natalya N.
Published: May 2023

The article is a general overview of modern technological trends in education in the context of digitalization. The goals and objectives, advantages and trends in the development of digital education are considered. The article discusses innovations that have already been introduced and are being introduced into the education system on the eve of Industry 5.0. The main goal is to determine the socio-cultural impact of rapid digitalization in the field of education.
CITY DEVELOPMENT MANAGEMENT: SPATIAL AND TERRITORIAL ASPECTS OF THE REDEVELOPMENT OF THE “GREY REGION” OF ST. PETERSBURG
Authors:   St. Petersburg State University of Economics, St. Petersburg, Russia, Bachurinskaya Irina A.
Published: May 2023

The relevance of the study is due to the need to address issues of spatial and territorial development of the city within the “grey region” of St. Petersburg. Spatial-territorial aspects of redevelopment of the “grey region” within the framework of managerial processes of city development are analyzed in detail. The necessity of participation of executive authorities of St. Petersburg and local government to implement the goals of urban space development taking into account the problems and prospects of the territory of the “grey region” is noted. It was proposed to develop a development strategy for the “grey region” of St. Petersburg and make additions in the documents of strategic and territorial planning of the city in the formation of urban planning policy of St. Petersburg in the long term. Have come to the conclusion that as the main mechanism for the implementation of this strategy should be considered the processes of redevelopment. On the basis of the analysis of existing problems and prospects of development of the territory of the “grey region” it is proposed to use the mechanisms of public-private partnership and attract authorities to initiate preferential programs to finance the development of this territory.
Mengukur Indeks Kepuasan Masyarakat (Studi Kasus Pelayanan SKCK dan SIM Pada Polres Kota Magelang)
Authors: Orbawati Eny Boedi , Nugraha Joko Tri , Fadlurrahman Fadlurrahman
Published: May 2023

Salah satu unsur untuk menilai penyelenggaraan pelayanan publik yakni kepuasan masyarakat. Organisasi apapun bentuknya wajib memberikan pelayanan yang berkualitas, prima, dan sesuai dengan standar yang berlaku. Terutama organisasi yang secara langsung bersentuhan atau memberikan pelayanan kepada masyarakat. Salah satu organisasi publik pemerintah Indonesia yakni Polres Kota Magelang. Polres Kota Magelang memberikan erbagai macam pelayanan, diantaranya pelayanan pembuatan SKCK dan SIM. Tujuan dari penelitian ini yakni untuk mengukur tingkat kepuasan masyarakat, mengidentifikasi kelemahan dan kekurangan, dan sebagai bahan masukan kepada Polres Kota Magelang dalam menyelenggarakan pelayanan public. Metode yang digunakan menggunakan pendekatan kuantitatif dengan metode survei. Jumlah responden sebanyak 45 responden yang terbagi menjadi 100 responden pada unit layanan SIM, dan 45 responden pada unit layanan SKCK. Pengolahan data menggunakan nilai rata-rata tertimbang dari masing-masing unit pelayanan. Penelitian ini menghasilkan bahwa nilai indeks kepuasan masyarakat pada unit layanan SIM berada pada kategori sangat baik (A) dengan nilai IKM sebesar 90,27, sedangkan pada unit layanan SKCK berada pada kategori baik (B) dengan nilai IKM sebesar 86,21. Rekomendasi yang dapat diberikan yaitu perlu adanya peningkatan sosialisasi biaya pelayanan pada kedua unit layanan SIM dan SKCK, perlu ditingkatkan kualitas sarana dan prasarana, dan perlu adanya standar kepastian kecepatan waktu dalam memberikan pelayanan.Â Kata Kunci : Indeks Kepuasan Masyarakat; Polres Kota Magelang; Survei Kepuasan Masyarakat.
IMPLEMENTASI PASAR RAKYAT BERDASARKAN PERATURAN MENTERI PERDAGANGAN NOMOR 21 TAHUN 2021 (Studi Pada Pasar Krucil Kecamatan Krucil Kabupaten Probolinggo)
Authors: Sucahyo Imam , Ikhsan Moh. Taufik Khoiril , Busthomi Ach. Noor
Published: May 2023

Pasar Tradisional adalah salah satu sarana perdagangan yang sangat penting bagi masyarakat, akan tetapi dalam perkembangannya. Namun banyaknya masalah seperti tempat yang kumuh, kotor dan tidak tertata rapiÂ  menjadi permasalahan yang hingga saat ini belum bisa diatasi sepenuhnya. Permasalahan lain dapat dilihat dari pembangunan atau revitalisasi serta pengelolaan Pasar Tradisional yang buruk. Maka dari itu pemerintah mencoba menghilangkan stigma tersebut dengan mengubah Pasar Tradisional menjadi Pasar Rakyat. Hal itu dilanjutkan dengan MenteriÂ  Perdagangan dan Industri yang mengeluarkan Peraturan Menteri Perdagangan Nomor 21 Tahun 2021 Tentang Pedoman Pembangunan dan Pengelolaan Sarana Perdagangan yang mana dalam peraturan tersebut salah satunya mengatur tentang pembangunan atau revitalisasi Pasar Rakyat sesuai standar yang telah ditentukan. Maka dari itu peneliti tertarik untuk melakukan analisis terkait seberapa baik implementasi Pasar Rakyat ini khususnya di Pasar Rakyat Krucil. Dalam penelitian ini digunakan metode penelitian kualitatif deskriptif dengan teori implementasi kebijakan dari Van Metter dan Horn dengan indikator yang meliputi ukuran dan tujuan, sumber daya, karakteristik agen pelaksana, sikap/kecenderungan pelaksana, komunikasi antar organisasi serta kondisi lingkungan ekonomi, sosial dan politik. Hasil dari penelitian ini ditemukan bahwa keenam indikator yang telah disebutkan berjalan dengan baik serta sesuai dengan apa yang telah ditetapkan sebelumnya.
Daya Paham Petani Karet di Desa Kemuja Kecamatan Mendo Barat Kabupaten Bangka terhadap Penggunaan Koagulan Tawas
Authors: Wahyuni Sary , Sitorus Rostiar , Astuti Rufti Puji
Published: May 2023

Rubber plants are export commodities that can contribute to efforts to increase Indonesia’s foreign exchange. Rubber, as a leading commodity, has been carried out for a long time by the people of the Bangka Belitung Islands Province as a source of income. Rubber farmers in Indonesia, one of which is in Bangka Regency, namely Kemuja Village, almost all farmers use alum as a rubber coagulant. Based on government regulations, SNI Bokar has set one using coagulants such as Asam ant or Deorub. The people of Kemuja Village once used the coagulant, but the situation did not last long. Various perceptions of farmers on the use of coagulants influence this. This study farmers’ perceptions of using alum coagulants in Kemuja Village, Mendo Barat District. This research was held on November 2021 to June 2022. This study uses the variable perception of 3 indicators: attitudes, interests, and expectations. The research method used is the survey method, which uses the Non Probability Sampling method. The determination of respondents has been carried out intentionally and purposively among as many as 35 respondents. Primary data collection techniques were obtained from interviewing respondents using questionnaires. The method of data analysis used descriptive analysis with a Likert scale. The results showed that the farmer’s perception index score was 66.3 percent, which was positive, consisting of 66.5 percent of attitude indicators perception, 67.4 percent interest, and 64.9 percent hope of using alum as a rubber coagulant.
Analisis Sinergi Pokdarwis Desa Gondosuli dan Perhutani dalam Pengelolaan Wisata Bukit Mongkrang Karanganyar Jawa Tengah
Authors: Estiyantara Nabila Saroja
Published: May 2023

Indonesian tourism is a leading sector that can significantly increase revenue for the country and the region. The regional tourism development process is also based on the Regional Tourism Development Master Plan. This did not escape the interfering role of the local Pokdarwis in the development of the regional tourism sector. So far, there is still a lot of potential for the tourism sector in the area that is no less interesting than the central tourism sector, one of which is the Bukit Mongkrang Tourism Destination located in Gondosuli Village, Tawangmangu District, Karanganyar Regency, Central Java which is a tourist destination resulting from the synergy between Pokdarwis with Perhutani (BUMN). Pokdarwis plays an important role in the management of Mongkrang Hill tourism. The purpose of holding this research is to find out the synergies and profit-sharing cooperation systems carried out by Perhutani and Pokdarwis in the management of Mongkrang Hill Tourism. In addition, this study aims to describe what roles Pokdarwis plays in managing Mongkrang Hill tourism and the perceived impact and what factors support and hinder the development process of Mongkrang Hill Tourism Destinations. The author uses a descriptive research method with a qualitative approach in this study. With data collection techniques obtained from in-depth interviews and field observations as primary data sources, as well as related journals and other scientific articles used as secondary sources. Data analysis was obtained in the form of a clear picture of the object of research and conclusions were drawn. The results showed that the synergy between Perhutani and Pokdarwis went smoothly, supported by the role of Pokdarwis in object management and the utilization of Mongkrang Hill Tourism potential was quite good.
Perancangan dan Pengembangan Video Panduan Memancing di Laut Untuk Amatir
Authors: Eryc Eryc
Published: May 2023

Memancing merupakan aktivitas yang sudah dikenal sejak peradaban awal manusia sekitar 10.000 tahun yang lalu, dari situs arkeologi di gua eropa terdapat penemuan berupa tulang, lukisan, kait dan aktivitas memancing, metode penangkapan ikan berubah sekitar 4000-8000 tahun semenjak dunia memasuki pengolahan ikan yang ditangkap dengan teknologi yang modern. Di negara Indonesia sendiri yang merupakan negara dengan kepulauan terbanyak di dunia umumnya mempunyai orang laut yang dikenal sebagai "Orang Bajo". video merupakan sebuah teknologi yang merekam urutan gambar diam dengan menyatukan gambar tersebut menjadi suatu gambar bergerak, model 4D ialah salah satu model pengembangan yang digunakan untuk mengembangkan perangkat pembelajaran. Dalam penelitian ini penulis menggunakan model perancangan 4D yaitu define, design, development dan disseminate, dalam tahap define, penulis mengobservasi tempat yang akandijadikan sebagai penangkaran panduan memancing, dalam tahap design penulis membuat pembagian materi yang diperoleh dari hasil wawancara dan juga skrip narasi serta papan cerita, pada tahap development penulis menyunting video yang sudah direkam menggunakan aplikasi pengolah video, hasil dari penelitian ini ialah video panduan memancing di laut bagi amatir.
Pengembangan Videografi Makanan di Pasar Malam Taiwan Berbasis Research and Development
Authors: Syahputra Bayu
Published: May 2023

Pasar malam di negara Taiwan merupakan tempat kuliner yang menjadi salah satu daya tarik bagi para wisatawan yang berkunjung, selain juga tempat ini menjadi ajang pertemuan anak-anak muda yang ingin memiliki kesempatan untuk mendapatkan kenyamanan dan kemudahan dalam hal menikmati makanan khas daerahnya sambil bersosialisasi dengan sesama pendatang. Penelitian ini dirancang untuk memecahkan masalah yang dihadapi para pendatang dalam hal mencari makanan pasar malam yang terbaik di Taiwan khususnya di kota Taipei. Tujuan utama dari penelitian ini adalah mengembangkan videografi pasar malam di Taipei. Metode penelitian yang digunakan adalah metode Research and Development (RnD), dimana peneliti meninjau fenomena dan fakta yang ada di pasar malam kota Taipei, dan kemudian mengembangkan video dengan menggunakan perancangan berbasis Multimedia Development Life Cycle (MDLC). Video yang telah dihasilkan menjadi media promosi untuk mempromosikan pasar malam di Taipei, bagi para wisatawan dan pendatang, dan juga memberikan informasi kepada mereka tentang variasi makanan pasar malamnya.
Implementasi Text Mining untuk Mengetahui Opini Masyarakat Tentang Climate Change
Authors: Purnajaya Akhmad Rezki , Lieputra Vinxencius , Tayanto Vincent , Salim Jaden Gil
Published: May 2023

Climate change adalah sesuatu yang terjadi dalam kehidupan kita sehari-hari dan sangat berpengaruh dalam kehidupan kita. Dampaknya cukup besar, seperti perubahan curah hujan, perubahan panjang musim dan sebagainya. Untuk menghadapi climate change, masyarakat memberikan opininya melalui Twitter dengan harapan adanya perubahan baik yang akan terjadi. Untuk mengetahui kesimpulan opini masyarakat tentang climate change dilakukan text processing dengan menggunakan metode text mining. Text mining adalah penambangan data berupa teks yang kemudian melalui beberapa tahapan seperti preprocessing sampai clustering. Hasil text mining yang diperoleh yaitu mengelompokan kata-kata opini pengguna twitter menjadi lima kelompok yaitu kelompok kata kunci, kelompok hastag yang sering digunakan, kelompok dampak yang dirasakan masyarakat, kelompok dampak utama climate change, dan kelompok objek alam yang dirugikan karena climate change.
CEO Determination on Indonesian Coal-Based Enterprises Performance
Authors: Jimad Habibullah , Roslina Roslina , Kesumah Fajrin Satria Dwi
Published: May 2023

The continuous increase in Indonesia's coal production shows an increase in the firm performance. This study aims to examine the determination of CEO characteristics on coal-production-based companies in Indonesia. Using data from coal production sub-sector companies in Indonesia, this study applies a panel data regression analysis method with a total sample of 15 companies from 2016 – 2020. The results show that CEO attributes such as CEO Duality have a significant positive effect on company performance while CEO Tenure and CEO Ownership have no effect on company performance, but CEO Education has a significant negative effect on company performance and the composition of external commissioners has no significant effect on the company's performance.
ДОСВІД ВПРОВАДЖЕННЯ ПРОЗОРОЇ СИСТЕМИ ОЦІНЮВАННЯ РЕЗУЛЬТАТІВ ДІЯЛЬНОСТІ НАУКОВЦІВ
Authors: Paska Oleg , Kremin Yuliia , Hromovyk Bohdan , Lesyk Roman
Published: May 2023

Проведено аналіз впровадження прозорої системи оцінювання результатів діяльності науковців Львівщини за 2020-2021 роки. Запропонований підхід є зручним у формуванні бази даних, розрахунках та розумінні одержаних результатів і може бути з успіхом використаний для впровадження на регіональному чи загальнодержавному рівні. Аналіз результатів демонструє, що понад 60 % наукових праць, що забезпечують досягнення належного рівня наукометричних показників, досягаються завдяки статтям у сфері фізико-математичних. хімічних, біологічних та технічних досліджень. Зазначені дані є підставою для вдосконалення системи фінансування університетів та наукових закладів залежно від показників наукових досягнень, що сприятиме зростанню ефективності використання бюджетних коштів та підтримці перспективних напрямків досліджень. Показники, отримані у результаті впровадження відкритої системи оцінювання результатів діяльності науковців Львівщини, можуть бути використані як один з аргументів для розроблення пропозицій до плану оптимізації мережі закладів вищої освіти.
Financial Governance Training in MSME Business, Towards a Resilient Business
Authors: Masamah Aan
Published: May 2023

Financial governance in business activities is a necessity, whether small, medium or large scale businesses. Managed business finances can help improve sales performance and key business units. In financial management, actual information is obtained and is connected to various business interests, especially income/wealth. Against this background, this service activity aims to share knowledge and ways to manage business finances, so that they can strengthen the business they are doing. The method used in this activity is explanation and practice. The participants of the service activity are MSME business actors in the Rangkasbitung District, Lebak-Banten. The number of participants was 25 people, consisting of women and men. The results of the activities are in the form of knowledge provision and applications for making financial reports. The participants were also taught starting from the early stages, namely from the stages of making transaction journals, posting, recapitulation, making financial reports, and making infographics.
Training on Making Yayasan Financial Reports Based on the Guidelines for Financial Accounting Standards
Authors: Liandra Devira
Published: May 2023

Generally, the foundation's financial reports are made in a simple form, this is in accordance with the existing financial conditions. However, the government has made guidelines regarding lean reporting models. It is intended that financial reports can be useful information for interested parties in making decisions. For this reason, this service activity is carried out, as a form of education's contribution to society. The method of activity is carried out by means of lectures and training. The training participants are financial employees from foundations in the Pamulang area, South Tangerang. The results of this activity are in the form of explanations and provision of training on making standardized foundation financial reports. In this activity, the participants gained knowledge about the basic concepts of accounting and also an understanding of the benefits of standardized financial reports, as well as received training in preparing good financial reports.
Marketplace and Digital Marketing Furniture Sales Solutions in the Contemporary Age
Authors: Jajang Jajang , Amalia Lisa
Published: May 2023

Problems in the business world are very complex and difficult to predict. In the last 3 years, global scale problems have emerged, starting from the pandemic, the wars between Russia and Ukraine, and the energy crisis in the western region. It is not imaginable that many companies have gone out of business, because they were unable to face the global economic storm. Not to mention the unstable domestic conditions, starting from high political temperature, the level of unfair business competition, and declining people's purchasing power are a number of problems that need to be addressed. Therefore, the presence of an online market, which is called a marketplace, is one solution to this condition. However, to be able to enter the online market, knowledge is needed, namely digital marketing. This service activity is carried out as one of the efforts of the campus community to be able to contribute to problems in society, namely by providing training on marketplaces and digital marketing. This activity was carried out at furniture SMEs in the Cirebon area with a total of 30 participants. The activity method is carried out by means of training in creating online stores in marketplaces and creating digital advertisements, both on social media and marketplaces. This activity was quite well received and the participants participated enthusiastically. The participants gained knowledge about marketing their furniture products throughout Indonesia by creating an online shop. Then the participants gained knowledge about making advertisements and advertising on social media, both paid and free. With this training, it is expected to increase sales and income, thereby increasing the welfare of the furniture business community in the Cirebon area.
Value Added Processing of Plantation Products to Increase Farmers' Income and Welfare
Authors: Sakti Sakti , Maulidina Siti
Published: May 2023

One of the keys to business success is creativity and innovation, but both can only be achieved through continuous learning. As in the village of Cilebud Bogor, the abundance of guava fruit plantations, not many farmers have developed it into value-added products. Generally, the harvest, directly sold in the form of fruit only. This requires a role from many parties, one of which is the academic community, to provide provision of knowledge about the processing of high economic value plantation products. To answer this goal, community service activities were carried out by students and lecturers at Pasundan University in the village of Cilebud, Bogor. This service activity is in the form of training in making juice and dodol from guava fruit, as a strategy to increase farmers' income. The number of participants who took part in this activity were 32 people, consisting of farmers, sellers and people around the village of Cilebud. The results of the activity showed that the community was enthusiastic about the practice of making juice and lunkhead from processed guava. Apart from that, they also taught how to pack and digitally market, so that processed products can be widely known by Indonesian people, especially tourists who visit the city of Bogor.
Metaphysical Gap: A Critical Analysis of the Idea of a Technological Singularity
Authors:   University of London, Martin Ellen
Published: May 2023

The next stage in the development of human history is often described by futurists and the proponents of transhumanism as a global technological singularity. The main objective of this paper is to show that the idea of the possibility of a technological singularity is a result of the total dependence of mankind on technology, which caused the metaphysical mutation of consciousness. The article examines the concept of technological singularity, according to which, the exponential growth of artificial intelligence and nanotechnologies will usher in a moment of irreversible change for humanity. The paper presents a brief comparative analysis of Russian cosmism and transhumanist cosmic visions. The author investigates transhumanists’ views on the metaphysics of personality, consciousness and singularity as well as demonstrates the incoherence of the attempt to reduce the notion of personality to intelligence only. It is argued here that the belief in the possibility of a technological singularity and a postsingular world is largely a result of humankind’s total dependence on technology that challenges to transform all aspects of human life. In the face of a growing dependence of mankind on technology, the gap between a human being and technology is being filled by artificial intelligence, which takes on the role of the subject. The idea of an explosion of superintelligence is a consequence of the ongoing global transformation in all spheres of life, when the lines between the real and the virtual worlds are blurred. The author links the emergence of the idea of a technological singularity with a metaphysical break, i.e. a gap between human consciousness as a human essence and existence in the world of the technosphere, where a human being transfers his/her role as a subject to technology. The uncontrollably accelerating technological progress leads not to the dominance of the machine supermind, but to existential meaninglessness and anthropological catastrophe.
Expression of the Meaning of Effectiveness by Verbs of Special Effective Aktionsarten in the Modern Ossetian Language (Compared with Russian)
Authors:   Institute of History and Archeology of the Republic of North Ossetia – Alania, Levitskaya Alina A.
Published: May 2023

The study of expressing the effectiveness of an action in the modern Ossetian language shows that Ossetian prefixal verbs can denote not only the effectiveness of an action, but also various aspectualactional shades of effectiveness, which are denoted by verbs of special effective Aktionsarten. Similarity in terms of aspectual-actional meaning is observed in the verbs of the following Ossetian and Russian special effective Aktionsarten derived from telic verbs: distributive-total, cumulative, total, and softening. In the above semantics in both languages, verbs of the following Aktionsarten derived from atelic verbs coincide: inchoative, durative-limited, restrictive, semelfactive, and reiterative. A separate group of special effective Aktionsarten that distinguish Ossetian from Russian is formed by verbs with specific shades of effective actionality: partially effective, total-qualitative, instantaneously effective, thoroughly effective, intensively effective, normatively effective, and comparatively effective. A subject of particular attention in this article are the verbs with the fæprefix. An attempt is made to explain the reasons for the unlimited aspectual-actional activity of this prefix. According to the author, such activity is associated with the freedom of this prefix from the spatial-orientational semantics, which resulted in a later (than other prefixes) involvement in denoting the specific-process meaning of the imperfective aspect, or rather, the perceptivity of an action and, accordingly, other aspectual meanings. As a consequence, this prefix was in great aspectual-actional demand at the later stages of development of the aspect as a grammatical category in the Ossetian language. A comparison of functional and translational Ossetian and Russian aspectual-actional equivalents reveals both universal and idioethnic elements in assessing the nature of the progression and distribution of an action in time. Differences in this assessment (with similar perception by speakers of different languages of the same situations of extralinguistic reality) are of undoubted interest for Ossetian and Russian general and comparative aspectology.
Parasitism of Aleurodicus pseudugesii Martin, 2008 (Hemiptera: Aleyrodidae) by Aleuroctonus marki Hansson & LaSalle, 2003 (Hymenoptera: Eulophidae) in coconut trees in the state of Pará, Brazil
Authors: Noronha Aloyséia C. S. , Costa Valmir A. , Lima Aurino F. , Silva Leandro C. , Duarte Leonardo S. , Vieira Regiane C.
Published: May 2023

The aim of this note is to report the parasitism of Aleurodicus pseudugesii Martin, 2008 (Hemiptera: Aleyrodidae) nymphs by Aleuroctonus marki Hansson & LaSalle, 2003 (Hymenoptera: Eulophidae) in coconut palm Cocos nucifera L. (Arecaceae) in Santa Izabel do Pará, a municipality in the Eastern Amazon. This is the first recorded instance of a parasitoid species in A. pseudugesii.
Analisis Portal Struktur Menggunakan Metode Takabeya dan Sap 2000
Authors: Wahyuni Wahyuni , Munawir Munawir , Armianda Riski
Published: May 2023

The building structure is the main component that supports the establishment of a building. In analyzing the building structure, either determinate or indeterminate, there are various moment distribution methods. The method used in this research is the Takabeya method and SAP 2000 as a comparison. The purpose of this study is to compare the value of the moment, shear force and axial force of the building structure with the Takabeya and SAP 2000 methods. From the results of the calculation of the internal forces on the first floor, the value is not significant. As for the 2nd floor, on the portal on the edge of the building there is a small difference in value, but not on the central portal which has a difference of up to 20%. From the overall calculation of internal forces, the ratio of moment values is ± 7%, shear force is ± 3%, and the axial force is ± 5%. The difference in internal force results between the Takabeya and SAP 2000 methods is not too large, it shows that the moment distribution for the two moments is almost the same. But for the results of the shear and axial forces which have very large differences in results, this difference is due to the possibility of load distribution at the joint points.