bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMBINAAN MENTAL SPRITUAL MELALUI PSIKOTERAPI SUFISTIK BERBASIS ALQURAN BAGI PESERTA SEKOLAH IBU DI KECAMATAN COBLONG
Authors: Afidah Ida , Sholeh N. Sausan Muhammad , Khuza’i Rodhiyah , Siddiq Asep Ahmad
Published: October 2021

Terjadinya pandemi covid-19, memberikan dampak nyata dalam tatanan kehidupan manusia, seperti pembatasan interaksi sosial, penurunan kondisi perekonomian, rasa gelisah dan cemas yang berlebihan. Permasalahan tersebut jika tidak dapat diatasi dengan baik dapat berpengaruh buruk tehadap mental individu, terutama pada kalangan wanita yang bergelar istri dan ibu. Upaya menanggulangi permasalahan tersebut, Tim PKM melaksanakan kegiatan upaya pembinaan mental Spritual melalui terapi psikoterapi sufistik berbasis al-Qur’an, bagi peserta sekolah ibu di kecamatan Coblong Bandung. Pelaksanaan PKM dilakukan dalam 3 tahap (1). pemberian informasi mengenai pengendalian masalah dalam jiwa berbasis al-Quran; (2) pemberian informasi teori psikoterapi sufistik Islam (3) praktik Psikoterapi suifistik berupa gerakan relaksasi seperti pengaturan nafas, penyerapan energi alam dan Healing touch yang diiringi dengan zikir. Hasil dari kegiatan ini adalah: (1) peningkatan pengetahuan peserta sekolah Ibu dalam menjaga kesehatan mental spiritual melalui psikoterapi sufistik berbasis Al-Qur’an.(2) peserta sekolah ibu dapat mempelajari dan mempraktikan gerakan relaksasi psikoterapi sufistik dan mengajarkannya kepada yang lain.
THE USE OF PHET SIMULATION ON PHYSICS CHAPTER WAVE AND VIBRATION IN 3T REGION
Authors: Budiarti Indah Slamet , Lumbu Albert
Published: October 2021

Learning to use PhET as a virtual laboratory can improve students’ understanding of abstract concepts or material that is difficult to experiment in a real laboratory. The purpose of this local service activity is to conduct training for teachers and students at SMAN 1 Nimboran, Jayapura Regency. This is to find out how the implementation of the PhET Simulation learning media in the 3T region which stands for terdepan (frontier), terpencil (remote), and tertinggal (disadvantaged) in Indonesia. This service activity was attended by physics teachers and students of class XI-IPA at SMAN 1 Nimboran, Jayapura Regency. The method of this activity is carried out in the form of virtual laboratory training through PhET Simulation, face-to-face/offline at SMAN 1 Nimboran. The success of this training program for teachers and students can be seen from the enthusiasm and attainment of skills to use PhET Simulation smoothly. Students better understand the concepts of vibration and waves through simulation. The plan for the next stage of this service activity is to follow up for other subjects and 3T area.
FAKTOR PENYEBAB PELANGGARAN KERJA SAMA DISKUSI DI GRUP FACEBOOK MERPATI INDONESIA
Authors: Laksono Puji
Published: October 2021

Komunikasi akan berjalan baik seandainya semua orang yang terlibat di dalamnya saling kerja sama dengan memberikan informasi yang relevan, sesuai yang diinginkan dan dengan cara yang tepat. Namun banyak orang yang melanggar prinsip kerja sama tersebut.

Penelitian ini bertujuan untuk menjelaskan pelanggaran prinsip kerja sama  dan alasan yang melatarbelakangi dalam diskusi  yang dilakukan oleh para anggota  grup  Facebook Merpati Pos Indonesia (MPI).

Penelitian ini termasuk penelitian kualitatif. Data dikumpulkan dengan melakukan langkah-langkah berikut: membaca komentar pada Facebook MPI, mengidentifikasi komentar yang berpotensi sebagai data penelitian, dan menulis ulang dalam catatan lapangan. Ada beberapa prosedur untuk menganalisis data: menyeleksi data, menampilkan data, mengelompokkan data, membuat interpretasi dan membuat kesimpulan.

Hasil penelitian ini menunjukkan bahwa ada empat jenis pelanggaran  prinsip kerja sama dalam diskusi di MPI: pelanggaran maksim kuantitas, kualitas, relevansi, dan cara. Faktor yang menyebabkan pelanggaran tersebut adalah partisipan, latar, and genre.
PENINGKATAN BRANDING PADA WEBSITE SIKIDANG.COM DENGAN MENGGUNAKAN TEKNIK SEARCH ENGINE OPTIMIZATION (SEO) ON PAGE DAN OFF PAGE DI CV. OAFINDO WONOSOBO
Authors: Mardiyantoro Nahar , Kholid Achmad Latifan
Published: October 2021

CV Oafindo merupakan sebuah Commanditaire Vennootschap (persekutuan pasif) yang bergerak pada bidang penjualan jasa paket pariwisata. CV Oafindo ini, dalam bisnisnya selalu mengutamakan pemasaran online, dengan menggunakan website sikidang.com. Dikarenakan kurang maksimalnya peringkat website pada hasil pencarian, maka penulis diberi tugas untuk mengoptimasikan website tersebut dengan teknik SEO dan pemasaran pada sosmed lainya, guna meningkatkan branding website pariwisata milik CV Oafindo. Dalam mengoptimasi website tersebut, penulis akan mulai mengoptimasi mulai dari konfigurasi server sampe optimasi SEO. Dengan begitu, branding website bisa menjadi lebih luas, bahkan bisa meningkatnya branding website bisa meningkatkan hasil penjualan produk dari CV Oafindo.
MENELUSURI JEJAK ARSITEKTUR LANGGAR DI WONOSOBO
Authors: Hermanto Heri , Hendriani Adinda Septi
Published: October 2021

Dengan ditemukannya beberapa makam kuno di Wonosobo, maka dapat diduga bahwa Dakwah Islam di Wonosobo telah dilakukan oleh para sayyid jauh sebelum Demak menjadi sebuah Kerajaan Islam.  Penelitian tentang sejarah dakwah Islam selalu berkaitan dengan biografi tokoh penyebar, masjid, dan makam. Namun sayangnya sedikit sekali penelitian tentang bangunan langgar. Di awal Islam masuk di Wonosobo, bangunan langgar menjadi  komponen yang sangat penting di dalam proses penyebaran Islam di Wonosobo. Langgar tidak hanya berfungsi sebagai tempat ibadah, langgar juga berfungsi sebagai institusi pendidikan, pewaris, pelestari, dan penerus nilai nilai lama. Penelitian tentang arsitektur langgar di Wonosobo sangat penting untuk dilakukan, karena belum pernah ada penelitian sebelumnya. Dengan menggunakan metode deskriptif-kualitatif, hasil penelitian menunjukkan bahwa arsitektur Langgar di Kabupaten Wonosobo  memiliki bentuk arsitektur yang merupakan hasil Islamisasi dari kebudayaan Jawa sebelum agama Hindu datang ke Wonosobo.
STRATEGI PERUSAHAAN MENGHADAPI DEPRESIASI OPERASIONAL DALAM MASA COVID-19 DAN DAMPAKNYA BAGI KEBERLANJUTAN OPERASIONAL PERUSAHAAN
Authors: Dharmajaya Muhamad Agung , Harmono Harmono , Setiawan Ronni Cahyo , Ekanto Joko
Published: October 2021

Pandemi Covid-19 merupakan gangguan yang substantif pada operasional perusahaan khususnya perusahaan yang tidak memungkinkan migrasi ke basis elektronik. Di sisi lain, sejumlah perusahaan akan dihadapkan pada permintaan yang mendadak khususnya jika perusahaan tersebut mengalami peningkatan peran yang vital pada masa pandemi. Pada kedua kasus, dapat terjadi depresiasi operasional baik karena operasional yang jauh di bawah kapasitas atau sebaliknya, jauh melebihi kapasitas. Sejumlah strategi diperlukan untuk menjaga keberlanjutan operasional perusahaan dalam situasi depresiasi operasional tersebut. Strategi ini dapat berupa pemeliharaan preventif,  pemeliharaan jarak jauh, penerapan protokol keamanan dan kebersihan,  optimisasi manajemen persediaan, pengawasan pada pengeluaran dan pemeliharaan operasional. Dalam makalah ini, melalui penelitian kuantitatif dengan pendekatan regresi linier, kami memeriksa pengaruh strategi-strategi tersebut pada perusahaan-perusahaan di Indonesia di sektor manufaktur terhadap kinerja operasional perusahaan. Sampel terdiri dari 65 perusahaan di sektor industri di kawasan Surabaya. Hasil menunjukkan kalau pemeliharaan preventif berpengaruh signifikan pada keberlanjutan operasional perusahaan. Hasil dari penelitian ini bermanfaat bagi perusahaan di bidang industri dalam meningkatkan keberlanjutan operasional perusahaan di masa gangguan substantif.
SCIENTIFIC AND METHODOLOGICAL SUPPORT OF INTEGRATED ASSESSMENT OF THE LEVEL OF PRODUCTION POTENTIAL IN THE CONTEXT OF STRATEGIC DEVELOPMENT OF ENTERPRISES
Authors: Druhova Olena , Yakovlev Vlad
Published: October 2021

The article is devoted to the analysis, generalization and systematization of existing scientific and methodological approaches to assessing the level of production potential, which is the basis for assessing the quality of the management system and strategic development of the enterprise. It is noted that machine-building enterprises are characterized by the use of groups of indicators of the use of material, energy, labor and financial resources, equipment loading and efficiency of production and economic activities. It is proposed to use certain components of the potential that provide the greatest impact on the activities of the enterprise.
The main components of the production potential of an industrial enterprise are determined, which can be divided into two categories - capacity and efficiency of the potential. It is stated that the analysis of the impact of certain factors on the enterprise makes it possible to assess the current level of its development and help determine further development strategy, so depending on the field of research and taking into account their own scientific views, researchers justify different groups of factors influencing enterprise development. It is proposed to introduce an information system of adaptive management of strategic development to ensure effective interaction of structural units of the enterprise in the process of solving the functional tasks of modeling assessment, forecasting, scenario planning and control of production processes. On the basis of the information system the methodical approach to an integrated estimation of production potential of the enterprise is presented. It is concluded that it is most rational to use the methods of multidimensional statistical analysis for integrated assessment of production potential on the basis of indicators that reflect the quantitative indicators of its components.
It is noted that the existing scientific and methodological approaches are based on criteria different in objectives and are designed to solve specific problems. Conclusions are made on further development of strategic decisions based on the assessment of the level of production potential.
STRATEGIC TOOLS OF THE STATE REGULATION OF INTELLECTUALIZATION AND DIGITALIZATION PROCESSES IN THE FOCUS OF NEW PROSPECTS FOR SMART DEVELOPMENT OF UKRAINE
Authors: Vasyltsiv Taras , Levytska Olha , Magas Nataliia
Published: October 2021

It is argued that the European practice of smart specialization is based on partnerships between business, government, scientific and technical institutions, and the public for the development of key sectors of specialization in the region aimed to stimulate intellectualization and digital transformation of regional economies.
The shortcomings of the processes of intellectualization and digitalization of regional economies in Ukraine are identified, in particular, in the following aspects: the number of new technological processes introduced in industrial enterprises, the level of the Internet use, export and import of telecommunications, computer and information services. The results of the content analysis of strategic and program documents related to the innovative development of certain sectors of the economy adopted in Ukraine in the period 2013-2020 are summarized. Perspective goals and tools of regional strategies of smart specialization in the focus of a new vision of Ukraine's development are identified.
The scientific novelty of the research results lies in the substantiation of the system and tools of regional strategies of smart specialization in the focus of new perspectives of innovative and digital development of Ukraine differentiated for the regions that are innovation-oriented, partially innovative, and backward in terms of innovation. Accordingly, with such an approach it is possible to achieve higher efficiency of the state policy for intellectualization and digitalization of regional economies within the strategy of smart specialization of regional development.
The practical significance of the research is that the implementation of selected tools of the regional policy will result in the intensification of the processes of intellectualization and digital transformation of regional economies and society in Ukraine. Implementation of own smart specialization strategies by regions of Ukraine will not only increase regional competitiveness, create new jobs and improve the quality of life, but also draw additional financial resources for regional development, including priority sectors of the economy, by increasing investment attractiveness.
INNOVATIVE CLUSTERS IN RENEWABLE ENERGY: PROBLEMS OF FORMATION AND PROSPECTS FOR DEVELOPMENT
Authors: Suvorov Mykhailo
Published: October 2021

The article offers prospects for the development of clusters in the electric power industry. The goals, objectives and principles of the cluster development strategy in the energy sector are formulated. The strategy is based on the organizational and economic mechanism for regulating the development of the energy sector.
The transition of the electric power industry to an innovative development path is the most important problem, the successful solution of which will largely determine the prospects for improving the competitiveness of the domestic economy. However, over the past few years, innovation in the energy sector has been characterized by insufficient activity. In the context of the global financial crisis, this situation becomes a factor that hinders the overcoming of negative trends in the development of the domestic economy and complicates its subsequent transition to a path of sustainable growth.
The electric power industry is currently undergoing significant changes. The changes are due to scientific and technological progress, the process of European integration of the energy sector, regional and sectoral internal factors, and so on. Today, the formation of cluster structures in the electric power industry of Ukraine is a necessary condition for the revival of domestic production, increasing the efficiency of innovative development, achieving a high level of economic growth, energy efficiency, energy security and energy independence. Informatization on the specifics of the development of the country's regions contributes to the actualization of the role of clusters, which will create competitive advantages.
Along with this, problems related to the development and implementation of the cluster approach regarding the integration transformations of the energy industry in order to ensure sustainable development of the region are insufficiently studied. There is no single method for determining potential clusters, a system of criteria and indicators for the development of energy-saving systems clusters that would allow you to make management decisions on their creation, increase the number of employees efficiency of their functioning and improve strategic management models regional development of renewable energy.
THE CURRENT STATE OF DEVELOPMENT OF SMALL BUSINESS TAXATION IN UKRAINE
Authors: Hranovskaya Inna
Published: October 2021

The article is devoted to the study of the current state of small business development and the need to reform the simplified taxation system, as well as to identify areas of stimulation of small business methods of state tax policy. It is considered that the taxation of small business is carried out in two forms - general or simplified. There is also found a single tax being the best way to tax small businesses because the general system of taxation is unclear and burdensome. It is determined that the system of simplified taxation promotes the development of small business by simplifying tax accounting and offers recommendations for improving the simplified taxation system in Ukraine.
The rates of the single tax by groups, as well as the dynamics of tax revenues to local budgets from both legal entities and individuals are analyzed. It is found that the development of small business is possible only by combining and coordinating different forms, methods, means of regulation and state support, and the system of taxation of small businesses should be aimed at stimulating the development of small business and further filling budgets. Deficiencies in the legal framework related to the development and state support of small business in Ukraine are identified and ways to address them are proposed.
It is substantiated that the most important method of influencing the activities of small business is the fiscal mechanism, which needs to be reformed in the direction of providing favorable conditions for doing business and attracting investment by building an incentive tax system. Experience of small business taxation in developed countries and new methods of state support that can be implemented in the tax policy of our state are studied.
It is proved that if you exempt companies from taxation for a period of one to three years, provided they reinvest half of the net profit has a positive effect on the development of the company and the growth of tax revenues from its activities to the budget. The introduction of this tax regime in Ukraine will promote the development of small business, expand production, increase employment, increase competition, grow small businesses into medium and large and, as a consequence, increase tax revenues.
ORGANIZATIONAL AND LEGAL DETERMINANTS OF FISCAL POLICY AT THE STATE AND LOCAL LEVELS
Authors: Tkachyk Fedir
Published: October 2021

The article focuses on the need to study the current state of theoretical and organizational support of fiscal policy. Factors influencing the effectiveness of fiscal policy at the state and local levels are outlined. It is established that the imperfection of fiscal policy creates barriers to the activation of investment and innovation activities in local communities and the state.
The normative and legal aspects of harmonization of fiscal policy in the European Union are considered. There are two areas of unification of local taxes and fees in Ukraine: the implementation of the principles of good governance in the field of taxation, the harmonization of the structure of the tax system based on the concepts of direct and indirect taxation. In the article emphasis is placed on the priority of fiscal federalism or decentralization in Ukrainian realities. The essential determinants of the fiscal policy of the state and the region have been identified. The key objectives of regional fiscal policy should be to guarantee financial independence and ensure the ability of the administrative unit's economy to develop itself.
The tax potential of local budgets in Ukraine is analyzed. As a result, a low level of budgetary and tax autonomy of territorial communities has been established. In this regard, it is important to focus efforts on combating the spread and minimizing the effects of coronavirus disease (COVID-19) for individuals of fiscal policy. The need to increase the financial capacity of the amalgamated territorial communities has been identified.
Guidelines for improving the organizational and legal support of fiscal policy in terms of intensification of Ukraine's European integration aspirations are proposed. It is argued that fiscal policy in Ukraine should be a catalyst for the development of priority sectors of the economy, innovation processes, investment activities in the regions, energy saving and environmentally friendly technologies, educational and scientific processes, digitalization of management at the state and local levels in the administration of taxes, fees, payments.
EUROPEAN GREEN DEАL AND AGRICULTURAL SECTOR OF UKRAINE: EXPECTATIONS AND CHALLENGES
Authors: Fedorchuk Nataliia
Published: October 2021

The article considers main questions regarding implementation and adaptation of the European Union program called «European Green Deal» in Ukrainian agribusiness. The article analyzes factors, risks and challenges that arise as a result of the implementation of the «green deal» to Ukrainian farmers. The European experience of the program implementation as a part of agricultural sector is studied. Prospects for Ukraine to obtain direct access to the «green economy» and become a climate-neutral country in the agricultural sector are outlined. At this stage, Ukrainian diplomacy is negotiating with the European Union within the framework of the «green deal» and is ready to cooperate as a guarantor of the implementation of this program for the agribusiness. The most important thing is to build synergies between the agricultural sector and all the authorities that are involved, in order to adapt the European course in Ukraine. The aim of the article is to deepen the theoretical and methodological approaches to the development of mechanisms that ensure the transition of the domestic agricultural sector to the model of the European «green deal». Our research shows that against a background of the economic and coronavirus crisis, the European Green Deal (EGD) is still the unifying element that will increase the resilience of a vulnerable world. It is related not only to the climate policy but also to a green concept of modernizing the economy and economic growth in order to ensure human life being in harmony with the planet and its resources. Given a wide range of areas covered by the course, it will have a significant impact on our trade and economic cooperation with the EU. In 2020, Ukraine has already started internal discussions with businesses regarding the European Green Deal (EGD). Agricultural initiatives and the transition to a sustainable EU food system are likely to increase agricultural and food demand, which could be an additional trade barrier and cause negative affect on Ukrainian exports. However, the promotion of organic products in the EU will create new market opportunities for manufacturer.
REORGANIZATION OF RESTAURANT BUSINESS IN THE CONDITIONS OF THE COVID-19 PANDEMIC
Authors: Honcharenko Nataliia
Published: October 2021

In recent years, the restaurant business in Ukraine as well as around the world has developed quite rapidly. New cafes and restaurants opened one after another, and existing locations improved the quality of services provided, while new modern formats of restaurant businesses appeared. The coronavirus pandemic did not leave any market sector untouched in 2020; the restaurant industry was hit hardest as it was one of the first to be adversely affected by quarantine restrictions. At the same time, in 2021 the situation has not improved, the restaurant business has faced an unprecedented crisis and in such conditions, the issues of flexibility and speed of reaction of restaurant enterprises come to the fore, which involves reducing costs, reorganizing business processes, implementing new innovative approaches doing business. Many cafes and restaurants have been forced to close completely because they have not been able to cope with the catastrophic consequences of the pandemic and went bankrupt. The situation remains tense due to the fact that there is no clear understanding of when the pandemic will end, and therefore restaurant managers have already realized that to maintain their business, they must act quickly, develop radically new mechanisms for each unit and adapt business processes in such a way as to ensure the functioning of restaurants in modern realities. In the current situation of uncertainty, as well as insufficient protection by government regulation, it is advisable to quickly move to new technological forms of work organization. The article considers the key problems and changes in the development of restaurant businesses in the period of the coronavirus pandemic 2020-2021. The author analyzes the experience of Ukrainian cafes and restaurants in the transformation of institutions in the initial period of quarantine restrictions, as well as mechanisms of state regulation in the legal sphere, which are presented in a number of adopted regulations. The article develops practical recommendations for the reorganization of key business processes in the restaurant business in a pandemic.
FORMATION AND PROMOTION OF AN ECOTOURISM PRODUCT
Authors: Osipchuk Anna
Published: October 2021

The article is devoted to the substantiation of ecological tourism popularization, determining the needs of domestic ecotourists and features of formation and advancement of ecologically directed tourist products. Since the tourism industry is an important factor in a stable and dynamic increase in budget revenues, it makes a significant positive impact on the state of affairs in many sectors of the economy (transport, trade, communications, construction, agriculture etc.), so Ukraine needs to develop this activity. The peculiarity of ecological tourism is that it helps to involve citizens in learning about the natural, historical and cultural heritage of the region, preserving ecological balance, provides environmental education, increases employment in the region, stimulates market relations, and promotes a positive image of the country and international cooperation. The specific properties of the tourist product of ecological orientation have been considered and characterized, the importance of further development of ecological tourism has been substantiated, and the factors influencing the formation of the tourist product have been indicated.
Each region has its own characteristics of the tourism industry, which must be taken into account in the formation and promotion of tourism products. That is why the study proposes the creation of a regional ecotourism product based on the preferences of potential consumers surveyed in the Zhytomyr region. Based on the survey data, a study of the potential demand for tourist potential in the Zhytomyr region has been conducted, socio-demographic information of respondents has been provided, information on the approximate duration of rest, number of trips per year, satellites during the holiday, budget per person and sources of information about tourist services have been visualized. The study actualizes the needs of modern tourists, offers options for ecotourism products, and presents some locations of eco-tourism.
It has been planned to map the objects of the nature reserve fund, ecological trails, recreation points, hospitable estates in the Zhytomyr region with a description of these objects, infrastructure features, coordinates and ability to pave the route etc. Such actions will allow to get acquainted in detail with places of rest, to form demand for an ecotourism product and to provide active development of tourist sphere of the region.
FEATURES OF MODELING AND FORECASTING THE DEVELOPMENT OF BANKING BUSINESS IN UKRAINE
Authors: Pas Yaryna
Published: October 2021

The rapid dynamics of financial performance of banks leads to the study of the peculiarities of modeling and forecasting the development of the banking business. The negative trends of the global crisis and the spread of the pandemic are determined by the search for ways to maintain the efficient functioning of banks in the financial market. Modeling and forecasting the development of the banking business should be carried out using the tools of economic and mathematical modeling, the main feature of which is the use of indirect knowledge with the help of artificially created objects – models. To better understand the importance of modeling the development of the banking business, it is appropriate to give an example, the development and application of the wrong strategy for the development of the banking business can lead to significant problems not only in this area, including reduced liquidity of the banking system, increased problem loans, increased risk.
The model of banking business development is built, which includes six equations on the main macroeconomic indicators (equation of capital and reserves of banks, equation of total assets of banks, equation of bank loans, equation of bank income, equation of bank expenses, equation of gross domestic product of Ukraine). Links between the performance of the banking sector and environmental factors, to analyze the factors influencing the development of the banking business, to forecast the dynamics of these indicators in different scenarios of economic conditions in general and the banking business in particular. The analysis of the obtained results of evaluation of the equations of the simulative model of banking business development for 2020 allowed determining that each equation of the simulative model is adequate, because the coefficients of multiple determinations take values that are close to one, including exogenous variables. To obtain the forecast values of other exogenous variables of the simulative model (the value of direct investment in Ukraine and the volume of sold industrial products) was used the method of constructing trend models, which describe the dynamics of a particular indicator (variable) over time. The forecast values of exogenous variables of the simulative model of banking business development for the I–IV quarters of 2022 are constructed. The analysis of forecast accuracy indicators showed that the value of the average absolute error (MAPE) of the amount of capital and reserves of banks in 2022 does not exceed 10% for neutral and optimistic forecasts.
FEATURES OF ACCOUNTING AND TAXATION OF BUSINESS CARDS
Authors: Kostyshyn Nataliia , Kovalchuk Yulia
Published: October 2021

The article considers modern aspects of the use, accounting and taxation of business cards, which are currently an integral part of communication and exchange of contacts in the business world. In particular, the essence of the concept of “business card” is studied, which is a carrier of information not only about the person-owner, but usually also contains information about the activities of the enterprise where its owner works. The classification of business cards into personal, business and corporate depending on their application and the information presented on them is systematized. Particular attention is paid to business cards, which are also a tool for advertising, as well as corporate, because, when they are distributed is the primary information to society, business partners about the company (company) and its activities. The authors substantiate why business cards are not an “additional benefit”, because they are issued to employees not for his personal purposes, but to achieve business goals of the employer: expanding customer base, increasing sales, making a profit, etc., in addition, companies do not give them in the property, but only oblige employees to use such cards during contacts with various participants in economic activity. Accordingly, the influence of such a decision on the process of taxation of the manufacture of this type of business cards is shown. The peculiarities of displaying information on the movement of business cards in the account, which requires their identification as “assets”, or rather – “stocks”, because they fully meet the criteria for defining these terms, presented in the legislation of Ukraine. Business cards are a controlled material resource of the enterprise, in which in the past certain funds or other stocks are invested, and in the future it is expected to receive from their distribution economic effect – benefit, it is an asset of the enterprise. Analytical accounts are offered to detail information on the cost of self-made or purchased business cards, which will facilitate the formation of clear management reports, will provide specific information for internal analysis. The sequence of reflection in the accounting of expenses at the time of transfer (write-off from the balance) of business cards depending on the center of responsibility with the use of certain primary documents is given.
TARGETED APPROACH TO COST CLASSIFICATION IN THE CROP INDUSTRY: PLANNING, MANAGEMENT AND CONTROL
Authors: Kostyakova Anna
Published: October 2021

One of the most important management aspects of cost accounting is their classification. It is for the correct organization of cost accounting production in accordance with their features, composition and value in production process, as well as for the needs of control, analysis, calculation cost and cost management are divided into groups on the basis of which are determined by the purpose of classification or the target approach. The issue of classification of production costs in economics has long been given considerable attention. However, a single classification of costs that would satisfy all researchers and practitioners has not yet been developed. Most domestic and foreign scientists consider the classification of costs, taking into account the economic processes of industrial enterprises, ignoring agriculture, which has specific features. The article is devoted to the study of the target (functional) approach to the classification of production costs, in particular in the aspect of planning, management, control and regulation, taking into accounts the peculiarities of growing crop products. The dependence and influence of technological features of crop production on the size and behavior of costs when grouped into variables and constants are studied. The study concluded that, taking into account the technological features of growing crop products, costs during the growing season of crop production are determined by the cultivated area under a particular crop, and during harvesting and primary processing – the volume of production of a particular product. The importance of taking into account the concept of “responsibility centers” in the control and regulation of costs, the importance of separating this concept from the concept of the place of origin of costs within the objectives, coverage and responsibility. Examples of the distinction between cost centers and centers of responsibility in the field of crop production are given. The expediency of the budgeting process and its role in grouping costs into planned and unscheduled are considered. The importance of accounting and grouping of costs for productive and unproductive costs in crop production is proposed.
USING TOPSIS METHODS FOR SELECTION OF ELECTRICITY SUPPLIER
Authors: Pudycheva Halyna
Published: October 2021

Different spheres of application of TOPSIS methods are considered by the author based on the literature review. The characteristics of TOPSIS methods for the selection of electricity supplier in Ukrainian energy market, which was launched in 2019, are studied in the article. The proposed methodological approach could be used by the enterprises, which consume electricity, buying it from suppliers on the energy market. The general problem statement for multi-criteria optimization in order to evaluate electricity suppliers is formulated by the author. The main stages of the TOPSIS method procedure are considered in the article, among which are identification of decision matrix, normalization of decision matrix, calculation of weighted normalized decision matrix, identification of “ideal” and “ideal-negative” expected state, distances calculation and calculation of related proximity to the “ideal” state. According to the obtained indicator of proximity the ranking of the researched objects should be conducted. It is highlighted in the article that the cost factor does not have significant influence in the process of the electricity supplier selection. The indicators, according to which the assessment of electricity suppliers is carried out, are given. The author proposes to use the indicators of enterprises’ efficiency, business activity, solvency, as well as financial results and profitability. Among these indicators the author identifies stimulators and destimulators, the maximization or minimization of which serve as criteria for managerial decision-making. The weights of the criteria are identified using the entropy method, which gives objective results comparing to the methods, which use experts’ opinions. The application of the proposed methodological approach is carried out in the article on the example of 43 enterprises. The obtained indicator of relative proximity to the ideal object allowed ranking the researched enterprises. The best and the worst alternative of electricity suppliers are identified, which could be used in the process managerial decision-making.
THE FEATURE OF APPLICATION OF BRANDING AS METHOD OF INCREASE OF COMPETITIVENESS OF NATIONAL ECONOMY OF COUNTRY
Authors: Galtsova Olga , Seleznova Olena , Dmytrechenko Mykyta
Published: October 2021

In the article investigational one of methods of providing of competitiveness of products and competitiveness of national economy – brending and his use in marketings researches. The peculiarities of the application of the concept of branding in the national economy of Ukraine, which embody various sources of increasing the competitiveness of goods and contribute to the development of various sectors of the national economy of our country, are analyzed. The development of the Ukrainian brand paradigm, the implementation of its theoretical and methodological foundations in the practice of national production, expanding the boundaries of branding of goods and services in organizations, territories, including the formation of the national brand "Ukraine" will help build a strong and economically independent state. The features of application of conception of brending are analysed in the national economy of Ukraine, which incarnate in itself the different sources of increase of competitiveness of commodities and instrumental in development of different industries of national economy of our country. The influence of the specifics of purchasing behavior of Ukrainians and the peculiarities of the application of the concept of branding in the domestic market is determined. The main tasks of branding for Ukrainian companies are defined, such as aggressive growth of the brand in order to get closer to the main competitors; steady growth of brand knowledge; development of the existing platform; improving brand visualization, the use of creative approaches in communication; expanding the base of loyal and regular consumers. The main barriers to the development of domestic brands and branding in Ukraine in accordance with the needs of the national market and the domestic economy are studied. It is stated and substantiated that an important barrier to restraining the development of the branding process in Ukraine is legal, which is caused by the existence of complex and lengthy legal procedures for registration of legal rights of trademark owners, trademarks, individual creative components of the brand. The organizational barrier hinders the effective creation, development and promotion of brands, there are also psychological motives for denying the brand and its benefits, which also systematically hinders the branding process in Ukraine.
INTRODUCTION OF THE PRINCIPLES OF CIRCULAR ECONOMY AT THE LEVEL OF LOCAL GOVERNMENT BODIES
Authors: Klievtsievych Nataliia
Published: October 2021

The article is devoted to the current topic of today – the introduction of the concept of circular economy in the economy of united territorial communities, in the framework of sustainable development, which involves a gradual transition from a linear model of economy to a closed cycle economy. The article reveals the general concept of circular economy, gives a historical digression on its origin, and considers the principles of circular economy that can be applied at the level of local governments. In addition, the article reviews the research of scientists from different countries on the subject of circular economy. The article also presents a review of business models of the circular economy that could be useful for use at the local level and provides some comments on their application. It is concluded that taking into account the ideas of the circular economy in the formation of directions of community development is not only a modern trend, but also a very important impetus to ensure their competitive advantage in the long run. Further implementation of innovative business models can ensure that technical and biological materials continue to play an active role in the community economy and those important natural resources are preserved. There are still many issues that need detailed research and practical implementation at both the state and local levels of public administration and at the business level. Therefore, the path to an eco-future remains relevant and open in terms of Ukraine’s development. The state already has the first steps and a plan until 2030 on how to reduce the level of garbage, raise the level of awareness of citizens and businesses in terms of the transition to a circular economy. The transition to a circular economy, in particular as a result of the use of renewable energy, will reduce the level of negative impact on the environment and ensure the balance of environmental, economic and social components of sustainable development. This article is an overview, it will help to get acquainted with the concept of circular economy and see the real situation in terms of Ukraine’s development.
CONCEPTUAL APPROACH OF FORMING OF MARKETING STRATEGY OF SUBJECTS OF INSURANCE MARKET IS IN THE CONDITIONS OF DIGITAL ECONOMY
Authors: Ignatovich Liliya , Ivanov Mykola
Published: October 2021

Modern conditions of economic subjects of insurance market activity require prompt reaction on changes by development and realization of concrete measures and, finally, achievement of final aim of activity – making profit and long-term functioning of enterprise due to the ability of personnel to implement the strategic marketing plans of enterprise. It has been found out that the effective functioning of the insurer depends on the ability to transform and react to the market trends as quickly as possible. Modern marketing solutions involve the constant active use of innovation. With this in mind, a digital marketing strategy is understood as a marketing plan with the use of innovative digital technologies, methods, tools that ensure the company’s presence in online and offline environments, as well as interactive interaction with consumers. The aim of the research is to determine the directions of formation of marketing strategy and the factors influencing fundamental decisions concerning the choice of the direction of development and management of the enterprise and to develop a conceptual model of formation of marketing strategy of the subjects of the insurance market in the conditions of digital economy. The given model is based on the use of methods of system analysis and allows providing forming of marketing strategy of subjects of insurance market taking into account estimation of personnel possibilities for effective realization of the chosen strategy. Today the activity of subjects of the insurance market of Ukraine depends primarily on the ability to transform and react as quickly as possible to market trends and customer requirements. Development of the company depends on the correctly chosen strategy, on understanding the “place” of the company in the market and among competitors, on the real assessment of internal resources and potential and effective management of its marketing activities. Modern marketing solutions envisage constant active use of innovations. The correct organization of the marketing service can ensure the timely receipt of the necessary and reliable information that will allow the insurance company to effectively carry out insurance, reduce losses, attract new customers and introduce new insurance services. The process of introducing marketing into the insurer’s activities should be carried out sequentially.
Triangulating Research that Focuses on Decolonizing and Race-Based Educational Theories
Authors: Dotan Beth
Published: October 2021

The normalization of white cultural and societal educational standards often produce uniform consumers of knowledge. In an effort to seek modification from conventional educational belief systems, this literature review looks at a collection of critical, race-based, and anti-/ de-colonial epistemologies and challenges traditions of inquiry. The research: 1) articulates how national culture perpetuates divisiveness through race and racism in colonized American society and institutions, 2) contemplates the amalgamation of Jewishness and whiteness, and 3) considers utilizing critical theory and social justice views to decolonize educational methodologies as a path to implement change. Historical context and the diverse array of scholarship on critical theories using the narratives of race-based epistemologies in this literature review suggest a directional shift to center marginalized voices and redefine how knowledge is acquired in our systems.
BALKAN ÜLKELERİNDE BANKA KARLILIĞINI ETKİLEYEN FAKTÖRLER
Authors: ÖNCÜ Erdem
Published: October 2021

Bankaların ve firmaların yönetimindeki standartizasyon ve kalite ekonomik büyüme için çok önemlidir. Finansal sistemin en önemli paydaşı olan bankalar rolleri nedeniyle ekonomilerin gelişmesinde kritik bir konuma sahiptirler. Bankacılık sektörü hem ihtiyaç olan fonun sağlanması hem de fazla fona sahip olan kurum veya kişilerin fonlarını değerlendirebilmesini sağlamaktadır. 2008 mortgage krizinde dünya, servet ve istihdamda büyük kayıplara neden olan ve gelişmiş ülkelerin ekonomisine yıkıcı zararlar veren büyük bir finansal krizle karşı karşıya kaldı. Yaşanan finansal krizle birlikte bankacılık sisteminde sermaye kalitesi bazında farklılıklar ortaya çıkmıştır. Bankalar daha kaliteli varlık yapısı arayışına girmişlerdir. Balkan ülkelerinde bulunan bankalar da süreç ile birlikte yönetim kalitesini artırmışlardır. Literatürde özellikle son yıllarda balkan ülkelerinde banka karlılığını araştıran birçok çalışma yapılmaktadır. Bu çalışma, mevcut ekonomik çerçeve açısından bankaların belirli özellikleri ve ekonomik faktörlerin balkan ülkelerinde bulunan bankaların karlılığı üzerindeki etkilerini araştırmak amacıyla yapılmıştır. Banka kârlılığını etkileyen faktörlerin incelenmesi amacıyla 9 balkan ülkesinin 2008-2017 yılları arasındaki verileri kullanılarak araştırma gerçekleştirilmiştir. Bulgulara göre, varlık getiri oranı ve öz sermaye getiri oranı için enflasyon, takipteki krediler ve maliyet gelir oranı negatif etkide bulunmakta iken ekonomik büyüklük pozitif etkide bulunmaktadır. Ayrıca, istatistiksel olarak anlamlı etkiyi sadece ekonomik büyüklük değişkeni ile takipteki krediler gösterdiği gözlenmiştir.
Analysis of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Net Interest Margin (NIM) in Predicting Financial Distress in Financial Reports of PT. Bank Rakyat Indonesia (Persero) Tbk
Authors: Abdullah Julie , Hasan Wahyudin , Dusa Sri Yulan
Published: October 2021

The present work investigates and predicts the condition of financial distress in PT Bank Rakyat Indonesia (persero) Tbk, Unit Wonosari. All data, comprising quantitative and qualitative data, were analyzed based on the financial ratio.  These data were retrieved from observation and direct interviews. Based on the data analysis, the hypothesis stating that PT Bank Rakyat Indonesia (persero) Tbk Unit Wonosari did not experience financial distress was accepted. This is because the results of the measurement of CAR, NPL, and NIM of the bank are in good condition (CAR and NIM fell under a very good category, and NPL fell under the good category). It can be concluded that PT Bank Rakyat Indonesia (persero) Tbk Unit Wonosari did not experience financial problems.
Elites y cultura material en Santiago de Cali : conexiones comerciales a través del estudio de las cartas de dote, 1750-1760.
Authors: Quintero Ordóñez David
Published: October 2021

Este texto busca exponer la vida y cultura material de las élites de Santiago de Cali en la década comprendida entre 1750-1760. A partir del análisis de las cartas de dote registradas en la Notaría Primera de la ciudad, se visibilizan las diversas redes comerciales con las que se encontraba vinculada la ciudad, y a través de las cuales, sus élites conseguían amplias posibilidades de consumo tanto utilitario como de lujo. Debido a las características de la práctica de la dote, entre ellas los exhaustivos inventarios incluidos en el protocolo notarial, es posible acceder a los elementos más básicos o aquellos de carácter personal entregados al momento de contraer matrimonio. La procedencia de textiles, piedras preciosas y otros objetos ayuda a establecer gustos, ofertas, demandas, así como la interacción entre diversas geografías dentro del mercado local.