bluuebunny/crossref_metadata_2025 huggingface dataset:
Regulatory Dynamics and Socio-Legal Impacts of Interfaith Marriages in Indonesia Post-SEMA Number 2 of 2023
Authors: Priscilla Wijaya Gabrielle , Hadiati Mia
Published: January 2025

Interfaith marriage in Indonesia ideally requires a clear and harmonious legal framework aligned with societal values and religious principles. However, in reality, the absence of explicit regulation in Law Number 1 of 1974 on Marriage has created legal uncertainty and social challenges, particularly prior to the issuance of SEMA Number 2 of 2023. This study aims to analyze the implementation of interfaith marriage regulations, their socio-legal impacts, and efforts to harmonize the legal framework in Indonesia. Using normative legal research methods with a juridical approach, this study is based on library research analysis. The findings reveal that SEMA Number 2 of 2023 has provided a clearer legal framework for the registration of interfaith marriages, although technical challenges persist. Socially, the regulation has shifted societal paradigms, while legally, it has increased legal certainty. Legal harmonization requires an integrated approach that considers legal pluralism, religious values, and the realities of Indonesian society.
Procedures for Complete Systematic Land Registration on Land Ownership Rights in Karawang Regency
Authors: Sambuaga Jefferson Asprila , Farma Rahayu Mella Ismelina
Published: January 2025

The Complete Systematic Land Registration (PTSL) program ideally provides legal certainty over land ownership, particularly in rapidly developing areas such as Karawang Regency. However, in reality, challenges remain in its implementation, such as the varying quality of services, which can hinder the achievement of the program's objectives. This study aims to examine the implementation of PTSL in providing legal certainty over land rights in Karawang Regency. The research employs a Normative Juridical method with a Descriptive Analytical approach. The findings indicate that the implementation of PTSL has been carried out in accordance with the provisions regarding the object, subject, basis of rights, processes, and financing. The program offers strategic benefits in supporting legal certainty, although its success largely depends on improving the quality of public services provided by relevant institutions.
Transformation of Business Processes of Industrial Enterprises in the Context of Digitalization
Authors:   State Higher Educational Institution “Pryazov State Technical University”, Khadzhynova Olena , Savenchuk Illya ,   State Higher Educational Institution “Pryazov State Technical University”, Khadzhynova Maria ,   Semen Kuznets Kharkiv National University of Economics
Published: January 2025

The article is devoted to the study of features of transformation of business processes (BP) of industrial corporations in the digital economy. The purpose of the publication is to study the ways in which corporations producing industrial products use the tools for managing the process-oriented activities of its strategic business units to meet consumer demand. During the study, the author's own definition and generalized model of the digital economy are provided, the place in it of the components and functional segments of integrated business information systems of industrial corporations of industrial type 4.0 is determined. The sequence of parallel formation of the value of a real and digital product in the context of digitalization of BP of corporate activities, the content, and specifics of information support of the chain of stages of order processing, which form the cost of goods and services that are valuable for buyers, are studied. BP of industrial enterprises are defined as a sequence of logically related actions that are performed during a certain period in a certain space and are aimed at creating goods or services with the achievement of an optimal economic result from further sale. It is proved that progress in the use of BP is achieved when the amount of value added to the input value is maximized during the time of its execution. The means of optimization of BP are considered because of their division into a sequence of subprocesses, determination of the chronological order of operations/subprocesses, visualization, drawing up a workflow diagram.
The directions of transformation of BP in the digital economy are formulated, the requirements for the correct implementation of the procedures for identification, structuring, visualization, implementation, and control are extended to them. Additional, in contrast to real, requirements for digital BP are formulated: efficiency of use, availability of the system, speed of execution, confidentiality, emphasis on quality service and increasing the level of customer loyalty.
Transformations of BP are considered as drivers of ensuring competitive advantages in the market race, which can be ensured through the technical improvement of execution platforms, the involvement of artificial intelligence, autonomous robotics systems in the execution of BP, the acquisition of new knowledge based on the results of processing large data sets, and the intellectualization of communication networks
Actual issues of recognition of non-current assets in construction
Authors:   West Ukrainian National University, Zadorozhnyi Marian
Published: January 2025

Non-current assets occupy the largest share among the company's assets. Taking into account the variability, complexity and systematic recognition of non-current assets, it is difficult to reflect them in the accounting and reporting of enterprises. Additional difficulties in the accounting display of transactions with non-current assets are introduced by the industry specifics of the enterprise. In particular, construction is a unique industry in the context of the use of non-current assets, which significantly affects the methodology and organization of accounting.
The purpose of the article is to identify the criterion features of recognition of non-current assets from the standpoint of accounting theory and to justify their impact on accounting practice, taking into account the sectoral features of the construction industry of the Ukrainian economy.
The article proposes a terminological positioning of the definition of «non-current assets» in the wording «these are assets that the enterprise keeps for the purpose of using them in its economic activity, the expected term of use of which is more than one year (or the operating cycle, if it is longer than one year). The procedure for recognizing non-current assets as accounting objects, which are characterized by: significant species variability, duration of use, wear and tear, the need for revaluation, the occurrence of capital investments, the peculiarity of primary documentation, the minimization of the number of inventories, impairment, the presence of liquidation value, the variability of evaluation and depreciation methods. Prospective directions for optimizing the accounting of non-current assets have been determined, taking into account the unique organizational and technological features of the construction industry, which is entrusted with the important task of restoring damaged and destroyed non-current objects and the post-war reconstruction of Ukraine.
Price Management of Energy Resources by Using Systems of Their Efficient Accumulation and Storage
Authors:   Central Ukrainian National Technical University, Holovchenko Oleksandr , Muzychenko Anatolii ,   Central Ukrainian National Technical University, Holovchenko Nataliia ,   Consulting company "MAС-PRICE"
Published: January 2025

In the article, the issue of the influence of systems of accumulation and storage of energy resources on the pricing of the relevant markets is considered in various ways. The publications of the expert environment, devoted to the technical aspects of energy accumulation and storage, legislative regulation of this activity on the domestic market, were systematically reviewed. The insufficient disclosure of the impact of energy storage and energy storage systems on the market prices of the relevant resources is emphasized.
It has been established that market prices for energy resources have significant volatility, which systematically depends on certain cycles of generation and consumption of such energy. As a result, according to general economic laws, prices for energy resources rise significantly in periods of increased demand and fall sharply, very often below the cost of their production, in periods of reduced demand. The specified regularity is shown on the examples of domestic and European energy markets. The article shows the structure of the sale of energy resources on the day-ahead market in relation to the average price on the example of a specific trading day. It was established that the vast majority of trading hours, as well as most of the energy resource in the physical dimension, are sold at a price lower than the average. The graphs show the actual spreads in selling prices relative to the optimal price. Based on the analysis of spreads of actual prices in relation to the weighted average, a conclusion was made about the expediency of using systems of energy accumulation and storage as a tool for price regulation of the market.
Calculations and examples of the positive impact of energy accumulation and storage systems on the prices of sellers (generation) and prices of buyers (consumers) are given. The positive impact of energy accumulation and storage systems for producers of renewable energy is separately formulated. Attention is focused on the need to integrate energy storage and energy storage service providers into the information platforms of the relevant markets in order to exchange data on the availability of free capacities and the availability of the accumulated resource.
Peculiarities of Ensuring the Stability of the Enterprise's Procurement System in the Conditions of Emergency Crisis Situations in Strategic and Tactical Dimensions
Authors:   Central Ukrainian National Technical University, Halushko Leonid , Androshchuk Ilona ,   Central Ukrainian National Technical University
Published: January 2025

The paper is devoted to the peculiarities of anti-crisis management of the product portfolio of machine-building. There have been analysed the features of ensuring the stability of the company's procurement system in the context of emergency crisis situations in strategic and tactical dimensions. One of the key manifestations of the military conflict impact on the work of enterprises has been determined, namely the disruption of normal supply chains.
The analysis of the latest research and publications proved the absence of actual scientific works that would take into account the domestic economic realities and would have practical value for modern enterprises in the conditions of active hostilities. The purpose of the paper is to search for the successful anti-crisis experience of enterprises in the field of procurement, its formalization and, on this basis, the definition of the actual methodology for building the enterprise's procurement system, which ensures its stability in the conditions of emergency crisis situations, in particular military aggression, for the long-term perspective in the strategic and tactical dimension.
The practical experience of the organization of the procurement system of the machine-building plant PJSC «Hidrosyla APM» (Kropyvnytskyi, Ukraine) and the operation of this procurement system in extreme crisis conditions caused by military aggression were studied. It was established that the basis for ensuring the stability of the enterprise's procurement system in crisis situations is the thesis of the need for alternative suppliers with certain requirements for their selection and organization of work with these suppliers. The principles of building the sustainable procurement system based on the availability of alternative suppliers have been formulated, namely: the mandatory availability of supplies from three main suppliers, the ratio of supplies between suppliers in the form of the following proportions: the first supplier - 40%-60% of the procurement volume; the second supplier - respectively 30%-40%; the third supplier - 10%-20%, suppliers from logistically and politically separated regions and the availability of a backup supplier.
The Use of Competitiveness Assessment in the Selection of Equipment for Drying in Restaurant Business Establishments
Authors:   Central Ukrainian National Technical University, Zolotukhina Inna , Slashcheva Alina ,   Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Published: January 2025

The article describes the advantages of the method of drying vegetable, fruit and meat raw materials in comparison with other methods of canning. It has been proven that drying is the best way to obtain long-term storage products without preservatives and food additives with maximum preservation of their original quality, while the process is natural and economically profitable.
It is shown that an important stage in the organization of the drying process in restaurants is equipping it with modern technological facilities. In order to determine the best model among potential competitors of drying equipment, quantitative and qualitative indicators were selected that characterize a specific type of equipment and are decisive in the choice.The selection criteria were determined and a comparative analysis of drying equipment in restaurant establishments was carried out in order to determine the best model among potential competitors: indicators of purpose, reliability, manufacturability, standardization and unification, ergonomic and aesthetic indicators, as well as safety indicators.To assess the competitiveness of drying cabinets using the method of calculating the integral quality indicator, the main competitors with similar characteristics: technological, operational, economic, which make it possible to classify them into one group according to a characteristic indicator, were analyzed.
The analysis of the obtained data allows to conclude that when choosing certain types of equipment both quantitative and qualitative indicators are important. Comparison of integral evaluations of drying cabinets makes it possible to determine their competitiveness and nearest competitors. The obtained data showed that the Memmert UF110 drying cabinet has the highest integral index. So, according to quantitative and qualitative indicators, this model of drying cabinet is rational for installation in restaurants.
International Economic Relations in Conditions of War: Challenges and Opportunities
Authors:   Central Ukrainian National Technical University, Nasypaiko Daria , Reshetov Valerii ,   Central Ukrainian National Technical University, Sokolovska Olena ,   Central Ukrainian National Technical University
Published: January 2025

The article examines modern challenges and opportunities of international economic relations in the conditions of war. The biggest challenge is that as the total amount of loss increases, so does the number of damaged and destroyed infrastructure, housing, industry, energy, education, and medical facilities. The key problems of international economic relations in the conditions of military aggression are identified, among which are the following: the fall in real GDP in Ukraine, which was deeper than in most countries that experienced an armed conflict; decrease in international investments and loss of investors’ confidence in economic stability; sanctions and trade restrictions imposed as a result of military conflicts and, consequently, complicating international trade; deterioration of the humanitarian situation.
The purpose of the article is to identify challenges to international economic relations in the conditions of full-scale armed aggression of russia against Ukraine and to figure out the factors that have a positive effect on the economy.
It is emphasized that the war affected global food security, migration flows and redistribution of national budgets in favour of military spending. Ukraine received an extended credit program from the International Monetary Fund, as well as financial support from our partners. Thanks to this program, Ukraine is implementing the reform plan and strengthening its stability and efficiency. It has been established that military conflicts stimulate the development and introduction of new technologies in the military-industrial sector, which can positively affect the future of the economy. A crucial tool of post-war reconstruction in Ukraine should be an innovative policy aimed at introducing system tools to stimulate innovative activity and modernize the economy. It is important to revise the economic policy, the development of new industries that will reduce dependence on external resources and create new opportunities for economic growth.
Social Media as a Tool for Promotion Policy and Communication with Consumers
Authors:   University of Customs and Finance, Holub Vladyslav
Published: January 2025

The article examines the use of social media by domestic companies to communicate with consumers and potential customers. It identifies the advantages of their use, including low cost, simplicity, and speed of audience analysis, as well as the ability to adapt products and services to the needs of consumers. In the context of social informatization, the Internet provides opportunities to use various marketing tools to influence consumers and promote products. In recent years, social media have played an important role in establishing effective relationships between Internet users, in transferring and exchanging data. However, not all information on the Internet is fully utilized. Social media helps to change the public discourse and provide a platform for shaping marketing policy in a wide variety of business markets. Therefore, it is imperative that companies pay special attention to them.
Businesses, news magazines, and media companies are increasingly seeking to use social media in their marketing communications to analyze trends and predict future events. It is evident that social media represents an effective marketing tool, allowing businesses to reach a vast audience. Furthermore, social media can significantly influence the formation of users' opinions about a company, product, or brand. Currently, the majority of businesses create their own websites and communities on numerous popular social media platforms to interact with their target audience. Nevertheless, despite the Internet's integral role in economic activity, not all businesses effectively utilize social media tools.
The article defines the concept of «social media», presents a systematic overview of their capabilities, and identifies the problems that social media marketing is designed to solve. The article also provides a list of the most popular social media platforms among Ukrainians, which businesses can use to communicate with consumers, and cites studies that emphasize the popularity of each platform presented.
The collection of digital traces in the investigation of online crimes
Authors:   Al-Farabi Kazakh National University, Apsimet N.M. , Alimkulov Ye.T. ,   Al-Farabi Kazakh National University, Duisenbayeva G.Zh. ,   «Q» University
Published: January 2025

The article is devoted to the study of methods of collecting digital traces in investigations of online crimes. The purpose of the study is to systematize existing approaches and evaluate their effectiveness.The scientific significance of the work lies in a comprehensive analysis of the legal, technical and ethical aspects of the use of digital traces. The article describes the stages of the data collection process, including the detection, identification, collection and preservation of information, as well as modern cyberforensis technologies. Special attention is paid to the use of artificial intelligence and machine learning methods to improve the accuracy and speed of data processing. The main results of the study demonstrate the importance of digital traces in establishing the facts of crimes. The work makes a significant contribution to the development of digital forensics, improving data analysis methods and law enforcement practice.
The article emphasizes the importance of integrating digital traces into the criminal investigation process and their role in building an evidence base. The findings obtained have practical value for professionals in the field of digital forensics and can be used to develop new approaches to the investigation of cybercrimes and improve existing techniques.
International experience in the prevention of criminal offenses in correctional institutionsInternational experience in the prevention of criminal offenses in correctional institutions
Authors:   Al-Farabi Kazakh National University, Turysbek R.B. , Zhumagulova Sh.R. ,   Korkyt Ata Kyzylorda University, Satayeva A.B. ,   Turan-Astana University
Published: January 2025

The urgency of preventing criminal offenses in correctional institutions against the background of the growing prison population and an increase in the number of recidivism, especially among those convicted of serious and especially serious crimes, is becoming one of the key problems of the modern penitentiary system in Kazakhstan. The need to improve the penal enforcement system requires the analysis and application of successful international practices.
The research is aimed at studying foreign methods of crime prevention in places of detention and assessing their applicability in the conditions of Kazakhstan. The work examines various approaches, including criminological, legal and socio-psychological, as well as analyzes the factors influencing the criminal situation, such as social, economic and psychological aspects.
The methodological basis of the research combines the study of literature, comparative analysis of international crime prevention models and a qualitative analysis of real cases from foreign systems. As a result, effective strategies that have been successfully implemented in the countries of the European Union, North America and Asia are identified. Among them are programs for the re-socialization and vocational training of convicts, the humanization of conditions of detention, the use of modern security technologies, as well as strict control and discipline measures. The results of the study confirm the effectiveness of an integrated approach based on rehabilitation and social adaptation of convicts, which helps to reduce the rate of recidivism and improve the criminogenic situation.
International experience and national peculiarities of protection of the right to access to information: comparative legal analysis
Authors:   Ilyas Zhansugurov Zhetysu University, Digay D.A. , Tleshaliyev N.D. ,   Caspian University, Persheyev A.S. ,   Regional Innovation University
Published: January 2025

The work explores the evolution of the right of access to information, analyzes international standards and national models of its implementation, and considers challenges and prospects in this area. The research contributes to the development of the theoretical foundations of the right to access to information and provides practical recommendations for its improvement. The research employs a approach to examine global and local legal statutes and court precedents alongside the practices of various nations in guarantee of information access rights. The study demonstrates that access, to information is a entitlement and a crucial component of a democratic community. The authors identify key international standards in this area, as well as analyze differences in national approaches to the implementation of this right. Special attention is paid to the challenges associated with the protection of state secrets, confidential information and personal data. The research categorizes data regarding the rights to access information and investigates procedures while acknowledging the national traits, in its implementation process. The results of this study can be used to improve legislation and regulations and develop programs to educate the public about their right to access information.
On the “Creative Interpretation” of ICL: Causes, Ways and Limiting Methods
Authors:   Al-Farabi Kazakh National University, He-yong Wang , Wen-hao Liu ,   Harbin Institute of Technology, Yu-qin Liu ,   Harbin Institute of Technology
Published: January 2025

The article examines the concept of "creative interpretation" of international criminal law (ICL), characterized as a form of "soft interpretation" driven by judicial activism. This approach aims to expand the sources of ICL in response to the international community's calls for the punishment of international crimes. The author analyzes the reasons for adopting "creative interpretation," including the lack of legal sources, the uncertainty of legal terminology, and the mixed nature of ICL. The article explores the methods used by international criminal justice institutions, such as reconstructing customary international law, resorting to natural law, and drawing analogies from national legislation. The importance of adhering to the principle of legality is emphasized, and recommendations are made to limit judicial activism: applying Article 22 of the Rome Statute to clarify the sources of ICL, affirming the priority of legal stability, developing more detailed sentencing guidelines, and introducing a "stay of proceedings" mechanism.
Protecting copyright in the Internet age: The Kazakhstani perspective
Authors:   Maqsut Narikbayev University, Aronov A.K.
Published: January 2025

Copyright is granted to authors and right holders of literary, artistic, musical and other creative works since the creation of such works. It should be noted that some fundamental legal frameworks such as the Berne Convention, World Intellectual Property Organization (WIPO) treaties, and the Kazakhstani law on «Copyright and Related Rights» have all been imposed to recognize and protect the rights of authors and right holders globally and internationally. The advent of digital technologies such as the internet, mobile phones, e-book, social networks and others has created an opportunity for the public to make, reproduce and distribute copyrighted works easier, cheaper and faster. However, apart from above opportunities, digitization has also brought complicated issues such as plagiarism, piracy for copyright protection where ordinary users have started to copy and distribute without the authorization of authors. Moreover, it has been noted that the existing national copyright regime appears to be ineffective to solve the challenges. The paper aims to analyze the current situation of copyright protection in Kazakhstan by addressing a question of whether national legal framework can handle digital copyright violation. The novelty of this article is to introduce some legislative and technological measures such as the liability of information intermediaries, blockchain and watermarking, Digital Rights Management (DRM) technologies to enhance copyright protection in the digital environment. To address the above issues, the author will mainly take some essential legal methods such as dialectical, system-structural, comparative-legal, and formal legal.
Theoretical and legal issues of forensic psychological examination
Authors:   al-Farabi Kazakh National University, Izbassova А. , Malikova Sh. ,   al-Farabi Kazakh National University, Kan A. ,   Almaty Аcademy Ministry of Internal Affairs of M. Esbulatov
Published: January 2025

The article is devoted to theoretical and legal issues of forensic psychological examination and issues of legislative regulation in the Republic of Kazakhstan. Forensic psychological examination is the main form of attracting psychologists to legal practice. The appeal to them by representatives of investigative bodies has both objective and subjective reasons. Firstly, the data of the forensic psychological examination are one of the sources of evidence and serve to establish the truth. On the other hand, the availability of expert data gives the investigator confidence in solving the issue, allowing to reduce the likelihood of making a mistake.
The purpose of the article is to analyze some theoretical, legal, organizational issues of conducting forensic psychological examination in criminal proceedings and take it as a basis for developing recommendations for improving the conduct of criminal proceedings in the Republic of Kazakhstan. One of the main issues was considered the concept, essence, subject and objects of forensic psychological examination and formulated the legal basis for the appointment of forensic psychological examination in criminal proceedings.
In the criminal proceedings of the Republic of Kazakhstan, there are significant differences in the definition of methodological properties and characteristics of forensic psychological examination. The normative-technical and psychological-technical requirements developed in the theory of criminal law cannot be useful without a clear practical implementation of the requirements specified in the adopted normative legal acts.
Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan ke Pemilik Terhadap Audit Report Lag
Authors: Agustin Beby Hilda , Kusuma Marhaendra
Published: January 2025

Tujuan penelitian ini adalah menguji pengaruh Others Comprehensive Income (OCI) terhadap Audit Report Lag (ARL), moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, Profit Attributable to Owners (PAO) terhadap ARL, dan moderasi Non Controlling Interest (NCI) dalam pengaruh PAO terhadap ARL. Data penelitian ini adalah laporan tahunan perusahaan semua sektor terdaftar BEI periode 2020-2023 dengan jumlah sampel 452 dan data obervasi 1.742. Teknik analisis data dengan Moderation Regression Analysis. Hasil penelitian menunjukkan bahwa OCI berpengaruh positif terhadap ARL, kebijakan reklasifikasi memperlemah pengaruh OCI terhadap ARL, PAO berpengaruh positif terhadap ARL dan keberadaan NCI memperlemah pengaruh PAO terhadap ARL. Kompleksitas dan karakteristik OCI dan PAO, membuat auditor memerlukan tambahan prosedur audit untuk meminimalisir risiko, sehingga memerlukan waktu lebih lama dalam menyelesaikan laporan audit. Kebijakan mereklasifikasi OCI yang memperjelas potensi terealisasi dan keberadaan NCI yang meminimalisir salah saji, membantu auditor dalam menyakinkan kewajaran penyajian OCI dan PAO. Originalitas penelitian ini adalah pengujian moderasi reklasifikasi dalam pengaruh OCI terhadap ARL, PAO terhadap ARL, dan moderasi NCI dalam pengaruh PAO terhadap ARL.
Kata kunci : Others Comprehensive Income, Profit Attributable to Owners, Non Controlling Interest, Audit Report Lag.
Bibliometric Analysis of Social Norms in Tax Compliance
Authors: Cahyonowati Nur
Published: January 2025

Apart from deterrence factors, social norms are crucial as non-formal institutions that provide guidelines for taxpayer behavior. Social interactions among taxpayers influence tax compliance decision making. This study aims to provide a bibliometric analysis of the term “social norms” in the tax compliance literature. This study analyzed articles published in the Scopus database using Publish or Perish (PoP), VOSviewer, MS Excel and Mendeley to organize and analyze the publications. This study analyzes the publications addressing the theme from 1987 until March 3, 2023. The 120 articles were screened from a more extensive original set of 136. This study found that since 2000, the number of publications has been on the rise and reached its peak in 2020. Using VOSviewer, research in this field is classified into nine clusters or research streams. This study has identified James Alm as the most productive and influential author in this field, and the article by Kirchler et al. (2008) as the most influential publication in this field.
Urgensi sustainability reporting pada pemerintah daerah: sebuah analisis studi wacana
Authors: Basir Indra , Ansari Muhammad Ihsan , Fitriani Nur
Published: January 2025

Permasalahan lingkungan hidup saat ini menjadi isu utama yang memerlukan pendekatan holistik untuk penanggulangannya. Kerusakan alam akibat pembangunan, baik oleh pemerintah maupun sektor swasta, memperburuk kondisi ini, mengancam ekosistem dan kesejahteraan masyarakat lokal. Penelitian ini bertujuan untuk menganalisis perspektif berbagai pihak (pemerintah, badan perwakilan, dan NGO) tentang urgensi penerapan laporan keuangan berkelanjutan sebagai bentuk akuntabilitas pemerintah daerah dalam menjaga keberlanjutan lingkungan. Metode yang digunakan adalah kualitatif dengan pendekatan studi wacana. Hasil penelitian menunjukkan bahwa isu lingkungan menjadi tekanan besar bagi pemerintah, dengan dampak kerusakan yang tidak hanya merusak ekosistem tetapi juga kesejahteraan masyarakat yang bergantung pada sumber daya alam. Meskipun lingkungan diakui sebagai prioritas strategis, terdapat kesenjangan antara kesadaran pemerintah daerah dan implementasi kebijakan yang mendukung keberlanjutan. Laporan keuangan berkelanjutan, yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola, diidentifikasi sebagai instrumen penting untuk meningkatkan transparansi dan akuntabilitas. Namun, untuk menerapkanya masih menghadapi tantangan, seperti belum adanya regulasi regulasi yang jelas dan pemahaman yang terbatas tentang standar pelaporan. Oleh karena itu, dibutuhkan penguatan regulasi, kebijakan pembangunan berkelanjutan, serta kolaborasi multi-pihak agar pertumbuhan ekonomi daerah tidak mengorbankan kelestarian lingkungan dan kesejahteraan sosial di masa depan.
Digital revolution: Capital and Sales on the Profitability Ratio of MSMEs in Majene
Authors: Wulandari Futri Ayu , Ariyandani Nanda , Ayuandiani Wulan
Published: January 2025

Companies seek to maximize performance to retain new investors Existing investors want to increase investment in working capital and current fortunes. Profit is an important goal for companies to grow Business growth. This study focuses on the financial performance of MSMEs (Micro, Small, and Medium Enterprises) in the Majene Regency area, specifically looking at working capital and sales volume. A quantitative approach using a descriptive methodology was the research methodology employed. The study collected data from 30 MSMEs through a Roscoe technique. The data was then analyzed using multiple regression statistical tests. According to the findings, when taken into account jointly, working capital and sales volume significantly and favorably impact profitability. However, when considered individually, the increase in working capital was found to have an insignificant positive impact on profitability, while the increase in sales volume was found to have a positive and significant effect. In order to increase firm profitability, the report recommends that MSMEs in the Majene Regency concentrate on growing sales volume and making the most use of working capital.
Factors Affecting the Financial Performance of Cooperative Businesses in Palembang City
Authors: Kalsum Ummi , Permana Arradytia , Hidayat Randy , Dewayanti Patricia Ayu
Published: January 2025

Not all cooperatives in Palembang City are able to show good financial performance, even though they operate in a similar environment. The difference in the acquisition of Residual Business Results (SHU) is one of the indicators of factors that affect the success of cooperatives. This study analyses the influence of the number of members, own Capital, loan capital, and business volume on cooperatives’ remaining business results (SHU) in Palembang City. The focus of the analysis includes the impact of each of these variables on the SHU of primary cooperatives that are active and registered with the Palembang City Cooperatives and SMEs Office. This study uses a purposive sampling method with a sample of 56 cooperatives. The data were analyzed using panel data regression to explore the relationship and influence of independent variables on dependent variables. The study results show that the number of members, own Capital, and business volume significantly influence the increase in cooperative SHU. Capital has made the most significant contribution to SHU, while the volume of business and the number of members also have a considerable impact. However, the loan capital was found to have no significant influence on the cooperative SHU. These findings highlight the importance of internal capital management and strategies to increase business volume to optimize the financial performance of cooperatives in Palembang City. To increase SHU, cooperatives are encouraged to actively socialize the benefits of being a cooperative member to the public.; implementing a transparent accounting system and financial reports can increase members’ confidence in using their own capital and loan capital, as well as provide training to cooperative administrators regarding financial management, marketing, and business operations.
Pengaruh Good Corporate Governance Dan Manajemen Risiko Terhadap Kinerja Keuangan
Authors: Gollu Matilda Roswita , Utami Endang Sri
Published: January 2025

The phenomenon of the emergence of GCG began to be known because it was discussed repeatedly along with the increasing public awareness. Both the government and management need a mechanism that can increase openness. Good Corporate Governance is growing in many companies, both public and private. This research aims to determine the Effect of Good Corporate Governance and Risk Management on Banking Financial Performance (Empirical Study of Commercial Banks Listed on the Indonesia Stock Exchange in 2021-2023). A quantitative approach was used in this study. This study uses the banking sub-sector object listed on the Indonesia Stock Exchange (IDX) with a time span of 2021-2023. The sample method used is purposive sampling with a population consisting of 47 banking companies, resulting in 16 companies with a total sample of 48 analyzed. The study output shows that GCG and Risk Management have a positive impact on Banking Performance. Thus, the research results show that GCG and Risk Management tend to have a high probability ratio, namely more stable and high finances with Banking Financial Performance. This finding can be a guide for shareholders in making decisions in the company.
Konsep Keseimbangan dalam Wayang Tauhid Lakon “Wedhare Sadat Tembayat” Sajian Ki Sunardi Wirocarito
Authors: Luwiyanto  , M. Mukhtasar Syamsuddin  , Lasiyo
Published: January 2025

Wayang tauhid adalah wayang kreasi baru yagg diciptakan oleh Ki Sunardi Wirocarito dari Trucuk Klaten sejak tahun 1984. Wayang tauhid ini termasuk jenis wayang dakwah yang ceritanya tentang kisah perjuangan para walisongo dalam rangka menyebarkan agama Islam di Jawa. Penelitian tentang wayang tauhid belum banyak dilakukan oleh para ahli. Salah satu lakon populer yang pernah dipentaskan adalah “Wedhare Sadat Tembayat” sajian Ki Sunardi Wiracarito. Penelitian ini mengambil objek material wayang tauhid lakon “Wedhare Sadat Tembayat” sedangkan objek formalnya adalah filsafat teleologi dimana konsep keseimbangan sebagai tujuan hidup. Penelitian ini dapat dikategorikan sebagai penelitian kualitatif dengan mengambil model studi pustaka. Cara untuk memecahkan masalah tersebut digunakan metode hermeneutik dengan langkah-langkah metodis filosofis. Hasil kajian penelitian ini, bahwa wayang tauhid merupakan wayang dakwah sebagai media penyebaran agama (Islam) yang sarat dengan penyampaian nilai-nilai moral. Lakon “Wedhare Sadat Tembayat” menyampaikan pesan tentang konsep keseimbangan sebagai tujuan hidup. Tujuan hidup manusia adalah mencapai kesempurnaan keseimbangan terhadap Tuhan, keseimbangan terhadap sesama manusia, keseimbangan terhadap makhluk lain (non manusia), dan keseimbangan terhadap alam.
 
Kata kunci: wayang tauhid, nilai moral, keseimbangan, tujuan hidup
A Hybrid Machine Learning Approach to Cloud Workload Prediction Using Decision Tree for Classification and Random Forest for Regression
Authors: Simhadri Mallikarjuna Rao  , Gangadhara Rao Kancherla  , Neelima Guntupalli
Published: January 2025

The dynamic nature of cloud workloads necessitates accurate predictions to optimize resource utilization, enhance performance, and ensure quality of service (QoS). Consequently, numerous researchers have developed workload prediction models to improve cloud design and deployment. These models enable timely and reliable workload forecasting, facilitating critical decisions such as resource allocation and network bandwidth management. This study proposes a hybrid learning model, termed DTCRFR, which integrates Decision Tree Classification and Random Forest Regression techniques to predict reliable workloads. The DTCRFR model operates by initially assigning a workload state to each input data point based on historical workload data and system metrics. Subsequently, the regression model refines this prediction, producing a highly accurate workload value for the classified state. The combined approach enhances prediction accuracy while reducing computational complexity, making it highly suitable for real-time applications. Empirical results validate the effectiveness of this hybrid model, demonstrating improved prediction accuracy and reduced mean-squared error (MSE) and mean absolute error (MAE). This highlights the benefit of combining classification and regression techniques to leverage their complementary strengths for more reliable and granular workload predictions. The proposed method significantly enhances resource management and system performance in diverse computational environments. By merging classification and regression, DTCRFR adds precision and subtlety to workload forecasting, providing a notable advancement in the field. This hybrid model improves both efficiency and reliability in workload prediction, marking a relevant contribution to cloud resource optimization.
The Global Real-Time Payments Landscape: Challenges and Innovations in Cross-Border Instant Payments
Authors: Chinnapa Reddy Yeruva
Published: January 2025

This comprehensive article examines the evolving landscape of cross-border real-time payment systems, highlighting the transition from traditional payment methods to instant digital transactions. This article explores key challenges, including regulatory compliance, technical interoperability, and currency exchange risks, while emphasizing the transformative role of standardization through ISO 20022. It investigates emerging technological solutions such as blockchain, artificial intelligence, and Central Bank Digital Currencies (CBDCs) in revolutionizing payment infrastructures. The article underscores the critical importance of international cooperation and public-private partnerships in achieving seamless global payment integration while analyzing regional initiatives and their impact on payment efficiency and cost reduction.
Modernizing Banking Compliance: An Analysis of AI-Powered Data Governance in a Hybrid Cloud Environment
Authors: Narendra Bhargav Boggarapu
Published: January 2025

This article presents a comprehensive case study of a global investment bank's implementation of an artificial intelligence-powered data governance framework across its hybrid cloud infrastructure. The framework addresses the critical challenge of maintaining regulatory compliance while managing complex financial data across distributed environments. By leveraging advanced machine learning models for anomaly detection and automated metadata management, the bank established real-time monitoring capabilities that ensure compliance with major regulatory requirements, including GDPR and CCPA. The implementation successfully bridged the gap between on-premise and cloud environments, creating a unified governance approach that maintains data consistency and integrity. Key innovations include AI-driven alert systems for potential compliance violations, automated audit trail generation, and intelligent data classification mechanisms. The framework's success demonstrates the viability of AI-enhanced governance solutions in highly regulated financial environments, offering valuable insights for institutions facing similar challenges in the digital transformation era. This article details the technical architecture, implementation methodology, and outcomes, providing a blueprint for organizations seeking to modernize their data governance capabilities while maintaining strict regulatory compliance.
Enhancing Healthcare Pricing Transparency: A Machine Learning and AI-Driven Approach to Pricing Strategies and Analytics
Authors: Santhosh Kumar Pendyala
Published: January 2025

This paper introduces an advanced framework for healthcare pricing transparency by leveraging cutting-edge artificial intelligence (AI), machine learning (ML), and robust cloud computing infrastructure. The proposed model integrates diverse datasets, including historical claims, provider costs, and patient demographics, to enable precise cost prediction, reduce billing disparities by 70%, and improve administrative efficiency by 47%. A combination of XGBoost and ARIMA models achieved 92% prediction accuracy, supported by federated learning for privacy-preserving analytics and real-time predictive modeling. The framework empowers stakeholders with actionable insights, fosters trust across the healthcare ecosystem, and establishes a scalable, regulation-compliant solution for addressing the challenges of pricing opacity in the U.S. healthcare system.
Analisis Faktor-Faktor Yang Mempengaruhi Status Gizi Balita 6-59 Bulan Di Wilayah Pesisir Kota Ambon
Authors: Sammeng Wahyuni , Kaluku Khartini
Published: January 2025

Masalah gizi terjadi pada setiap siklus kehidupan, terutama pada masa balita dan anak-anak. Malnutrisi mencakup undernutrition (gizi kurang) dan overnutrition (gizi berlebih). Bayi yang tidak mendapatkan ASI dengan cukup berarti memiliki asupan gizi yang kurang baik dan dapat menyebabkan kekurangan gizi. Malnutrisi dan infeksi kedua-duanya dapat bermula dari kemiskinan dan lingkungan yang tidak sehat dengan sanitasi buruk. Asupan zat gizi merupakan salah satu faktor yang berhubungan dengan status gizi balita. Asupan zat gizi dapat diperoleh dari zat gizi makro dan mikro. Penelitian ini adalah penelitian kuantitatif dengan jenis desain survey analitik yang menggunakan pendekatan cross sectional study. Adapun sampel penelitian sebanyak 61 balita yang dihitung berdasarkan total sampling. Instrumen penelitian yang akan digunakan adalah kuesioner asi eksklusif, riwayat penyakit infeksi dan pengetahuan gizi ibu balita, FFQ semi kuantitatif, lembar pengisian hasil ukur antropometri, dan informed consent. Alat yang dipakai dalam penelitian ini adalah antropometri kit untuk mendapatkan hasil pengukuran antropometri. Kesimpulan dalam penelitian ini, tidak terdapat hubungan antara pengetahuan dengan status gizi balita, tidak terdapat hubungan riwayat asi eksklusif dengan status gizi, tidak terdapat hubungan penyakit infeksi dengan status gizi, dan tidak terdapat hubungan yang signifikan asupan zat gizi makro dengan status gizi balita. Disarankan pada penelitian berikutnya menggunakan sampel yang lebih besar dengan beberapa lokasi penelitian yang berbeda untuk melihat korelasi factor-faktor yang mempengaruhi status gizi balita.