bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KECERDASAN EMOSI, SIKAP MANDIRI, DAN LINGKUNGAN TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA (Studi Pada Politeknik Bisnis Indonesia)
Authors:   Sekolah Tinggi Akuntansi Dan Manajemen Indonesia, Damanik Asmawati Halilah , Junaidi Junaidi ,   Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Published: December 2022

Entrepreneurship is one of the factors that can stimulate the improvement of the Indonesian economy because it can increase people's productivity, stimulate the wheels of the national economy, develop creativity and community abilities, and can also increase foreign exchange and attract foreign investors to invest in Indonesia if entrepreneurship runs smoothly. The government also encourages the birth of young entrepreneurs through the socialization of KUR Goes to Campus. Interest in entrepreneurship can be influenced by several factors including: emotional intelligence, independent attitude and the environment. This study aims to test and prove empirically the influence of emotional intelligence on interest in entrepreneurship, the influence of independent attitude on interest in entrepreneurship, and the influence of the environment on interest in entrepreneurship with the object of research being students of the Politeknik Bisnis Indonesia. The contribution of this research is useful in developing the entrepreneurial spirit among students, increasing interest in entrepreneurship and as an evaluation in entrepreneurship learning. This research is confirmatory and will empirically examine the structural relationship between variables. Methods of data collection using a questionnaire. The object used for the sample in this study were 68 students of the Indonesian Business Polytechnic. Data analysis was carried out using a structural equation model to test the research hypotheses using the SMARTPLS 4 application. Independent attitude and environment have a significant influence on the variable of Entrepreneurial Interest. From this study, the results of the statistical T test on the Emotional Intelligence variable with a value of 0.941, independent attitude with a value of 2.890 and Environment with a value of 23,879 explain that the independent attitude and environment variables have a significant influence on the entrepreneurial interest variable.
Strategi Meningkatkan Penjualan Fasilitas QRIS Guna Mempermudah Melakukan Transaksi Pada Bank BJB Kantor Cabang Pembantu Surya Kencana
Authors: Silaen Uluan , Rappi Muhammad
Published: December 2022

The development of the internet is increasing day by day both in technology and in its use, with the many features of payment features or transactions using digital banking facilities in this growing era, customers can make transactions using digital banking services that have been provided by banks such as internet banking, m-bangking, sms. banking or now customers can make payments or transactions with one click using a QR code.

The purpose of this discussion is to find out how the public knows how customer knowledge is with the development of digital banking as well as to make it easier for customers to make transactions using digital banking.

The results of the discussion show that the strategy for offering QRIS facilities at PT. Bank Pembangunan Daerah Jawa Brat and Banten, Tbk KCP Surya Kencana if the customer is interested in using this facility the customer must apply for the facility by filling out a form as well as other complementary documents, and the use of this facility can be beneficial for PT. Regional Development Bank Jawa Brat and Banten, Tbk KCP Surya Kencana and also for customers who use this QRIS facility.

Keywords: digital banking
Tinjauan Atas Penerapan Harga Jual Dengan Cost Plus Pricing pada UMKM Desira
Authors: Gustiansyarifudin Muhammad Rizky , Listari Sinta
Published: December 2022

Harga Jual adalah penetapan harga yang tidak sekedar haya pemikiran saja, tetapi harus mengguanakan perhitungan yang teliti dan cermat dan harus diselesaikan dengan sasaran yang dituju oleh UMKM. Sehingga Tinjauan atas penerapan harga jual perlu diimplementasikan agar menghasilkan harga jual yang maksimal. Tujuan dari penelitian ini adalah Untuk mengetahhui cara penerapan harga jual produk dengan menggunakan metode Cost Plus Pricing pada UMKM Desira. Tempat penelitian yang dilakukan penulis adalah Jl.wates No.19, RT.02/RW.12, Gunung Batu, Kecamatan Bogor Barat, Kota Bogor, Jawa Barat yang merupakan UMKM yang bergerak di bidang makanan ringan. Hasil dalam penelitian ini menujukan bahwa dalam pemasaran produk perlu diperhatikan oleh pelaku usaha dan dapat dibantu dengan adanya implementasi pada harga jual produk dengan baik dan pengendalian akutansi keuangan yang optimal. Sehingga apabila berjalan dengan baik maka akan mengahsilakan pemasaran yang lebih baik, cepat dan menguntungkan baik pemilik usaha dan pelanggan merasa puas  pada UMKM Desira.
Tinjauan atas Penerapan Sistem E-Filing dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan di Kantor KPP Pratama Sukabumi
Authors: Sopiah Idah , Riyadi Rizal
Published: December 2022

Pajak merupakan kontribusi wajib iuran rakyat kepada negara yang bersifat memaksa yang dipungut oleh pemerintah berdasarkan Undang-Undang tanpa jasa imbalan atau kontraprestasi secara langsung yang dapat digunakan untuk membayar pengeluaran umum. SPT Tahunan merupakan laporan pajak yang disampaikan satu tahun sekali (tahunan) baik oleh wajib pajak badan maupun wajib pajak pribadi. Pelaporan SPT secara e-filling ini merupakan upaya dari DJP untuk memberikan kemudahaan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayar karena Wajib Pajak tidak harus datang lagi ke KPP untuk melaporkan SPT.

Tujuan dari peninjauan ini yaitu untuk mengatahui pemahaman dari wajib pajak terhadap self assessment system tentang prosedur pelaporan pajak secara online melalui sistem e-filing, mengetahui tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT Tahunan.Serta media lain yang dipakai dalam melakukan pelaporan pajak secara online yaitu aplikasi atau akun Djp Online.

Hasil peninjauan menunjukan bahwa penerapan kebijakan self assessment system secara online dengan e-filing belum tersosialisasikan dengan merata. Pasalnya banyak wajib pajak yang masih belum mengetahui tentang tata cara pelaporan pajak secara online melalui e-filing. Berdasarkan data dari tahun 2018-2020 jumlah wajib pajak orang pribadi yang terdaftar wajib Lapor SPT Tahuan di KPP Pratama Sukabumi mengalami peningkatan. Namun apabila dilihat dari tingkat kepatuhan Wajib Pajak di KPP Pratama Kota Sukabumi dilihat dari pelaporan SPT, adanya ketidaksesuaian jumlah Wajib Pajak yang terdaftar dengan realisasinya. Sehingga tingkat kepatuhan Wajib pajak di KPP Pratama Kota Sukabumi dalam pelaporan SPT setelah adanya pelaporan secara online dalam sistem e-filing masih rendah. Dalam setiap tahunnya wajib pajak yang melakukan pelaporan secara online memang mengalami peningkatan, namun dengan jumlah realisasi yang seharusnya melaporkan SPT Tahunan memang masih terdapat ketidaksesuaian dengan jumlah daftar yang seharusnya wajib lapor SPT.

Hasil peninjauan ini menunjukan bahwa Pelaporan pajak secara online dengan e-filing lebih mudah dan praktis karena bisa dilakukan dimana saja dan kapan saja. Meskipun begitu masih ada wajib pajak yang datang langsung ke KPP terdaftar, dan menunjukan tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT Tahunan masih rendah. Hal ini dikarenakan kurangnya pemahaman Wajib Pajak tentang pelaporan pajak secara online dengan e-filing dan adanya kendala yang terjadi saat melakukan pelaporan pajak secara online melalui e-filing.

Kata Kunci : E-filing, DJP Online, Surat Pemberitahuan, Kepatuhan Wajib
Tinjauan Atas Penjualan dan Pendapatan Sales PT Rohto Laboratories Indonesia Pada Supermarket Yogya Cimanggu
Authors: Widiastuti Uning , Munawar Aang
Published: December 2022

Sales is the activity or business of selling products or services. In the process of selling, the seller or provider of goods and services gives ownership of a commodity to the buyer for a certain price. Revenue is the ability of a company to finance all costs and operations are strongly influenced by its income. The higher the income received, the greater the company's ability to finance all its expenses and activities. Revenue is obtained from various sources, one of which is sales. Sales made include sales procedures within the company.

The purpose of this study was to determine the sales procedures of PT Rohto Laboratories Indonesia at Yogya Cimanggu, to see the suitability of the sales procedures carried out and to know the revenue receipt system.

 The results of the evaluation in the review that the authors carried out showed that the sales procedures of PT Rohto Laboratories Indonesia at Yogya Cimanggu and the revenue receipt system for Yogya Cimanggu's sales at PT Rohto Laboratories Indonesia had run well in accordance with the applicable procedures.

           

Keywords : Sales Procedures, Revenue
Tinjauan Atas Prosedur Penerimaan Pajak Restoran Dan Konstribusinya Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Bogor
Authors: Amelia Anisya Putri , Dewi Kusuma
Published: December 2022

Penerimaan Pendapatan Asli Daerah diantaranya berasal dari Pajak Daerah, salah satunya yaitu Pajak Restoran. Sistem pemungutan pajak restoran menggunakan self-assessment system, dimana wajib pajak diberikan kepercayaan untuk menghitung, membayar dan melaporkan sendiri pajak terutang. Proses penerimaan dan Pengawasan Pajak di kota Bogor merupakan tanggung jawab Badan Pendapatan Daerah kota Bogor agar dapat menaikkan Pendapatan Asli Daerah (PAD) kota Bogor dan dapat dimanfaatkan untuk pembangunan kota Bogor.

Tujuan dari pembahasan ini yaitu untuk mengetahui bagaimana prosedur penerimaan pajak restoran di kota Bogor, serta seberapa besar kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah Kota Bogor

Hasil akhir pembahasan menunjukan bahwa saat ini proses pembayaran Pajak Daerah sudah menggunakan sistem online yang telah disediakan oleh Badan Pendapatan Daerah kota Bogor, sehingga para wajib pajak dapat dengan mudah mengaksesnya. Lalu, kontribusi Pajak Daerah khususnya Pajak Restoran di kota Bogor terhadap Pendapatan Asli Daerah kota Bogor cenderung fluktuatif, namun Pajak restoran menyumbangkan kontribusi terhadap Pendapatan Asli Daerah tertinggi ke-3 setelah pajak BPHTB dan pajak PBB

 

 

Kata Kunci : Pajak Daerah, Pajak Restoran, Pendapatan Asli Daerah.
Tinjauan Atas Prosedur Sistem Kredit Kepemilikan Rumah Pada Kantor Pusat Developer Property Syariah Bogor
Authors: Amanda Tasya , Sukartaatmadja Iswandi , Sumantri Samuel
Published: December 2022

The needs of human life are divided into three principles, namely clothing, food and shelter. The rapid growth rate has caused the need for clothing, food, housing to increase, especially in meeting primary needs such as housing, so there is a mortgage system that helps residents to obtain basic/primary housing needs.

This study aims to determine the financing model or procedure used by the Sharia Property Developer Head Office in providing Non-Bank Sharia Home Ownership Loans to the public. Non-bank Sharia Home Ownership Loans are basically home loans for prospective home buyers who do not use banks in practice.

The results showed that the financing model for non-bank Sharia Home Ownership Loans was not the same as Sharia Ownership Loans that used banks. The results of this study are that Sharia Home Ownership Credit at Sharia Property Developers uses the concept of bankless credit, without fines, free of usury, without confiscation and without problematic contracts, so that sharia mortgages at Sharia Property Developers are in accordance with the principles of sharia mortgages in Islam.

Keywords: Review of Food Needs, Sharia Home Ownership Loans, Sharia Property Developers
Tinjauan Atas Prosedur Kredit Modal Kerja Kepada Nasabah PERUMDA BPR Bank Kota Bogor
Authors: Paramita Atala , Muktiadji Nusa
Published: December 2022

PERUMDA BPR Bank Kota Bogor, merupakan bank milik pemerintah daerah yang memiliki tugas menghimpun dana dari masyarakat dan menyalurkan kembali dana tersebut kepada masyarakat lain yang kekurangan dana. Penyaluran dana dilakukan oleh bank melalui produk kredit. Ada beberapa jenis produk kredit bank, salah satunya adalah Kredit Modal Kerja.

Bank menyalurkan kredit modal kerja kepada suatu perusahaan atau badan usaha bertujuan agar perusahaan atau badan usaha yang didanai oleh bank dapat menjalankan usahanya dengan baik karena tercukupinya dana kebutuhan operasional perusahaan.

Namun dalam memberikan kredit modal kerja bank memiliki beberapa risiko, oleh karena itu sebelum memutuskan untuk memberikan kredit modal kerja pada suatu perusahaan atau badan usaha, bank harus melaksanakan prosedur pemberian kredit modal kerja sesuai dengan SOP yang berlaku yang disertai dengan melakukan beberapa analisa pemberian kredit. Adapun prosedur yang sesuai SOP dan analisa tersebut yaitu, menerima berkas permohonan kredit calon debitur, melakukan survei, melaksanakan tahap pengumpulan dan verifikasi berkas, menerapkan analisa 6C untuk meminimalisir terjadinya risiko eksternal yang disebabkan oleh nasabah, dan melakukan analisa manajemen risiko untuk mengetahui risiko dari internal bank pada saat memberikan kredit, hingga berakhir pada tahapan dokumentasi dan administrasi pencairan kredit.

 

 

Kata Kunci : BPR, Kredit Modal Kerja, Prosedur.
Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Kemampuan Penyaluran Kredit Pada Bank Danamon, Tbk
Authors: Syaframis Nur Fetiningsih , Muniarty Puji
Published: December 2022

This study aims to determine and analyze financial performance and its influence on the ability to disburse credit at Bank Danamon, Tbk. The research method used is quantitative associative research. The sample of this research consists of balance sheet and profit and loss statements for 15 years from the period 2006 - 2020 with the sampling technique used is purposive sampling. The analytical tools used are classical assumptions, multiple linear regression, Coefficient of Determination, Partial Test, and Simultaneous Test which aims to analyze the relationship between the CAR, NPL, and LDR variables on the ability to provide credit using SPSS v software. 23. The results of this study indicate that CAR and NPL have a significant effect on Credit Disbursement Capability, for LDR it has no and no significant effect on Credit Distribution Capability.
Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud
Authors: Ulum Septiana Nurul , Suryatimur Kartika Pradana
Published: December 2022

ABSTRACT

Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic.

Keywords: internal control system, Good Corporate Governance, fraud

ABSTRAK

Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini.

Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro
Authors: Laksono Agung , Rizal Syamsu
Published: December 2022

Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.
Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan
Authors: Puspitasari Adinda Putri , Wulandari Sartika
Published: December 2022

This study aims to examine the effect of the Audit Committee, Independent Commissioner, Company Size, Leverage, and Liquidity on Tax Avoidance in banking sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The type of research used is quantitative research using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling method and obtained 41 companies from a total of 164 observations. The data analysis technique in this study used panel data with the Eviews program as a tool. The results of this study indicate that the factors that influence Tax Avoidance are Independent Commissioners, Company Size, and Leverage. The results of this study indicate that the Independent Commissioner and Company Size have a significant positive effect on tax avoidance. Meanwhile, Leverage has a significant negative effect on Tax Avoidance. However, the variables of the Audit Committee and Liquidity have no effect on Tax Avoidance.
Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud
Authors: Achmad Fikri Amrullah , Galib Septemberizal
Published: December 2022

This purpose of this study to analyze: (1) The Effect of Red Flags on Auditor's Ability to Detect Fraud, (2) The Effect of Independence on Auditor's Ability to Detect Fraud, (3) The Effect of Professional Skepticism on Auditor's Ability to Detect Fraud, (4) The Effect of Red Flags, Independence, and Professional Skepticism on Auditor's Ability to Detect Fraud.

This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is by distributing questionnaire to 79 respondents or external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non- probability sampling and by using a convenience technique. This test uses the SmartPLS 3 technique as a data analysis tool

The results of this study indicate that (1) Red Flags have a positive and significant effect on Auditor's Ability to Detect Fraud, (2) Independence have a positive and significant effect on Auditor's Ability to Detect Fraud, (3) Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud, (4) Red Flags, Independence, and Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud.
Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013
Authors: Muanas Muanas , Prakoso Rahadyan Wisnu Jaka
Published: December 2022

In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow. Cash flows from operating activities are an important component for the entity, because in these cash flows the entity can evaluate the entity's ability to achieve its objectives. In the cash disbursement process, it is necessary to have a procedure that aims to monitor that the cash issued is in accordance with the entity's objectives, because cash is a financial instrument that can be easily transferred.

This study aims to determine the role of internal control in PT. Tw as well as an evaluation of the internal control system for cash disbursements from operational activities at PT. Tw. The data used in this study is primary data with data collection techniques by conducting observations, in-depth interviews and documentation. The author conducted research on the division of Finance & Accounting PT. Tw which is located at JL. Raya Simpang Tiga Jl. Karadenan No.35, Karadenan, Kec. Cibinong, Bogor Regency, West Java 16913.

Based on the results of research conducted on procedures, practices and documents used during cash disbursement operational activities, compared to the basic components in the 2013 COSO Framework, namely Control Environment, Risk Assessment, Control Activities, Information & Communication and Monitoring, it can be concluded that the Internal Control System over Operational Activity Cash Disbursement Procedures at PT. Tw has not been fully implemented in accordance with existing theory, the lack of printed SOP documents, the use of internal & external communication that has not been effective and also there is a discrepancy between the operational standards decided by management and practice.

Keywords: Internal Control, Cash Disbursement Procedures and COSO Framework 2013
Social Capital, Knowledge Sharing, Innovation, and Performance of Coffee Producer SMEs in Purworejo, Central Java
Authors: Khurrohmah Mifta , Liestyana Yuli , Wahyuningsih Tri
Published: December 2022

Indonesian SMEs compete globally for profits, market share, and needed resources. However, the performance of SMEs can be influenced by current economic conditions, the Covid-19 pandemic has caused SME revenue turnover to decline due to economic constraints, a decrease in people's purchasing power, and the power of online marketing not maximized. The solutions that come to mind are the development of social capital, knowledge sharing, and applying innovation in business operations. This study aimed to determine whether social capital, knowledge sharing, and innovation have a direct or indirect effect on the performance of SMEs, especially in the coffee industry in Purworejo Regency, Central Java. Respondents in this study were 33 SMEs of the coffee industry in Purworejo, Central Java. Data were obtained from questionnaires and data analysis using the multiple regression method with F test, partial t-test, and coefficient of determination test (R2). The results show that social capital, knowledge sharing, and innovation significantly affect coffee SMEs' performance in the Purworejo industry. In contrast, partially, social capital and innovation have a significant effect on the performance of SMEs. On the other hand, knowledge sharing has no significant effect on the performance of SMEs.
Lexical Semantic Field of Verbalizers of the Concept “Horse/Mare”: General Cultural and Regional Specifics
Authors:   Kuban State University, Isayeva Lidiya A. , Yepatko Tatiana A. ,   The A. K. Serov Krasnodar Air Force Institute for Pilots
Published: December 2022

The aim of study is to reveal the common linguocultural character and regional peculiarities of the concept “horse” by analyzing the structure and content of the semantic field of this concept`s verbalizers. The novelty of the research is due to the fact that we have used the dictionaries of local dialects of the Kuban region as a source of lexical items — verbalizers of the semantic field of the concept “horse”. The results obtained show that the general cultural concept “horse” is one of the significant concepts in a retrospective picture of the world of the Russian people. For native speakers, horse was mainly a domestic animal — used for field work or transportation — and, therefore, an emotionally and materially valuable object. At the language level, we could reveal the regional specific character of the concept “horse”. For the Kuban Cossacks a horse was a charger. The charger was a symbol of the military character of Cossacks as the service class whose main duty was to stand guard over the state borders of Russia. The value constituent of the concept was even more significant than in the all-Russian language picture of the world — a horse was of great importance in a Cossack’s life and indicated a high social status.
Rhetorical Questions and Exclamations in Slavic Historical Narration of the 11–12 Centuries (“Russian Primary Chronicle”, “Chronica Boemorum”, “Gesta Principum Polonorum”)
Authors:   Lomonosov Moscow State University, Shapovalov Alexey V.
Published: December 2022

The paper addresses rhetorical questions and exclamations in East and West Slavic historical narration of 11–12 centuries, showing that in the Russian Primary Chronicle rhetorical questions and exclamations were used to strengthen the assessment of the chronicle fragments for new ideology formation of the Ancient Rus’. The combinations of original and borrowed statements in the rhetorical figures indicate the orientation of the Old Russian chroniclers following the Byzantine pattern to the biblical rhetorical tradition. On the contrary, there are practically no quotations in rhetorical questions and exclamations in the West Slavic chronicles. Thus in the Chronica Bohemorum rhetorical figures are often combined with various expressive means and can relate not only to the content, but also to the form of the narrative, including being inside the phrase and being stable expressions. The same features are true for the Gesta Principum Polonorum, in which rhetorical figures are less often correlated with expressive means, and their expressive component is more clearly manifested. The author comes to the conclusion, that actualization of narrative subjectivity by means of rhetorical questions and exclamations is a common feature of the sources under consideration, that allows better understanding the worldview and tasks of medieval history scribers.
Methodology of the Study of Ancient Russian Art and Culture
Authors:   Institute of Philosophy of the Russian Academy of Sciences, Gromov Mikhail N.
Published: December 2022

Old Russian art and Old Russian philosophy have many similar typological features. Therefore, the consideration of ancient Russian art, from a philosophical point of view, has a certain methodological significance. Old Russian texts can be divided into three groups according to the degree of saturation of their philosophical and aesthetic content. The first group consists of the most serious books, including: “The source of knowledge” by John of Damascus, “Dioptra” by Philip the Hermit, “The logic of Aviasaph” and a number of others. The second group, the most numerous, includes the works of Metropolitan Hilarion, Maxim the Greek, Cyril of Turov, some Apocrypha and other works. The third group includes monuments of business writing. The works of the second group require careful textual study. In addition to monuments of writing, it is important to consider non-verbal sources: monuments of painting, architecture, and small plastic art. In the whole, all of them provide a general yet clear overview of the Old Russian art.
The History of the Use of Tapestry Art in the Interiors of Public Buildings in the 20–21 Centuries
Authors:   A. N. Kosygin Russian State University (Technologies. Design. Art), Uvarov Viktor D.
Published: December 2022

The paper deals with aesthetic organization of the subject-spatial environment of public interiors by introducing the tapestry object. The author suggests that the introduction of tapestry object into environmental space of public buildings has wide plastic possibilities for organizing the interrelationships of various elements of interior design and creating a harmonious visual environment. The manifestation of such styles as abstractionism, pop-art, abstract expressionism and minimalism in the production of tapestry led to the revival of weaving art. The main unifying principle for the painting and tapestry is the presence of an image, not ornamental and iconic, but plot-themed. Thanks to their virtuoso skills, the weavers were able to reproduce almost any pictorial image with extreme accuracy in a flat lint-free carpet. The study considers examples of the synthesis of architecture and textile art, as well as aspects of the influence of tapestry on the transformation of the environment of the interiors of public buildings of the 20th– 21th centuries. Basing on the analysis of the world experience in the use of tapestry for public interiors, it revealed that this type of art has wide possibilities, both aesthetic and technological. The author concludes that relationship between the plastic forms of architecture and tapestry is able to solve the issues of synthesis of the arts of the 21th century.
Philanthropy and Charity as the Features of the Russian Art Market
Authors:   Altai State University, Chernyaeva Irina V. , Balakhnina Lidiya V. ,   Tyumen State University
Published: December 2022

The relevance of the study is due to the need to revive the traditions of collective activity in modern Russia. The socio-economic situation of the 21st century has generated special conditions for the development of artistic practices: mass digitalization, the tendency to invest in art, the importance of preserving copyright (blockchain in art), the idea of creating a brand with the artist`s name etc. — all these implies the global crisis of traditional art market. The process of adapting artists to new conditions is ambiguous since the historical context of the development of the art market dictated various options for commodity exchange and gathering, each era had its own specific features of the presentation of the commercial nature of works of fine art. The works of art were originally intended exclusively for personal consumption. The transfer of fine arts to other hands used to be free of charge: as a sign of respect, honor or as a ritual action. Gradually, these narrow frameworks were breached, and works of fine art increasingly fulfilled a public function, serving a religious cult, power. Among the entrepreneurs were real connoisseurs of art making excellent collections that became part of the domestic cultural heritage and national heritage. The authors conclude that in each historical era the art market had its own features, and the work of fine art became a commodity in a classical sense with the advent of an intermediary on the market; the main specific feature of the domestic art market is its formation on the basis of collecting closely related to philanthropy and charity.
Ethnical Trend Features in the Creative Style Development of the Omsk Fashion Design School
Authors:   Omsk State Technical University, Khmelnitskaya Olga V.
Published: December 2022

The paper explores the emerging of ethnic orientation of the creative style of the Omsk fashion design school, systematizes the experience in studying the ethnic direction and its implementation in the educational process. Considerable attention has been paid to the activities of the Siberian Ethnic Festival, aimed at developing ethnic culture and national roots of the Siberian region. The study considers the path to the birth of the festival itself, which is a logical result of many years of research and creative work of an ethnic and national character. It also describes the introduction of folk socio-cultural traditions into the system of higher education and development of aesthetic education with the help of folklore and national costume from the beginning of the existence of the Omsk fashion design school. The preservation and cultivation of national traditions in the Omsk fashion design school has several incarnations and is a kind of fundamental layer of spiritual education and familiarization with the roots in the educational environment. Firstly, on the basis of the Russian folk costume as an artistic and design source of creativity, the school builds training in the basics of costume design. Secondly, the Department of Fashion Design has conducted fundamental and applied – archaeological and ethnographic studies of a significant part of the territory of the Western Siberia. Such attention to folk costume, its study, interpretation of artistic design and semantic components naturally found embodiment in a new form of artistic expression and popularization of ethnic roots – All-Russian Siberian Ethnic Festival of Arts and Design, which is now a platform for dissemination of spiritual and material culture.
Semiotic Functions of Figurative and Associative Forms of Design in the Urban Enviroment
Authors:   National Design Institute, Barsukova Natalia I.
Published: December 2022

The paper specifies the communicative and semiotic properties of associative design objects and the possibilities of their application in open urban spaces. It also presents figurative and associative forms of design as visual reference points and signs and considers basic principles of visual perception of information, embedded in the objects of sign communication. The study reveals the initial set of criteria and techniques that provide an effective and functional process of designing figurative forms of design — signs of visual communication and examines the main criteria and rules for the design of associative figurative design forms and the semiotic features of the perception of information in these forms. The paper analyzes the process of transformation of natural forms into a figurative design form. The author, basing on the associative design method, traces different degrees of conventionality of the design image (from recognizable, stylized to abstract), emphasizing the need to maintain a clear functional conditionality of the design form. The study proves that associative modeling obeys the same objective harmonization laws that determine the development of each design form. The principle of the associative-shaped form clearly reveals the artistic idea, has a stronger emotional and aesthetic impact on the viewer than a simple utilitarian form, and allows for the possibility of various semiotic interpretations. The researcher suggests that an association as a connection between two representations (when one, having appeared, evokes in the mind another or several associative rows), is visually more acceptable to the appearance of semiotic signs in an urban environment. Any associative-shaped form as a semiotic sign can be interpreted in different ways and metaphorical flexibility may be achieved. However, the design forms must exhibit visibility and clarity of understanding for all social groups of the population. The author considers this topic in the context of design issues of creating a visually comfortable subject-spatial urban environment for a favorable human life. Natural imitations introduced into the fabric of urban development are capable of minimizing the influence of technogenic urban visual environment, saturating them with additional meanings, and compensating for the insufficiency of natural forms.
Cultural Environment of Moscow at the Turn of the 19th Сentury: Noble Theaters of the City. Main Types and Features of Operation
Authors:   Institute of Russian History of the Russian Academy of Sciences, Belov Alexey V.
Published: December 2022

The paper examines the place and significance of the city`s noble manor theaters in the cultural environment of Moscow in the second half of the 18th – early 19th centuries. The priority attention of the study is drawn to the frontier of two centuries, since this historical stage was marked by a final rooting of the hitherto mostly alien Western European theater tradition in the Russian city (primarily metropolitan) society, which led to the further development of theatrical art as an integral part of national culture of Russia. Along with this, the last years of the 18th century became the peak of the manor theater as part of the urban cultural space of Moscow. The noble character of the “old” capital as well as the dense ring of “Moscow” — suburban estates, oriented in all aspects of their life to Moscow — contributed to this momentum. Based on the census of Moscow theaters conducted in the last years of the 18th century, the study provides characteristics of the main types of home stage groups, which are divided into a number of independent types, differing from each other in a degree of openness, main goals of existence, circle of participants and social component of their activities. The paper explains the features and goals of their functioning, analyzing such a phenomenon of the cultural life of Moscow of those years as “noble” performances and “noble” actors. The research also dwells on some of the most notable and characteristic creative groups, stage venues and stage ministers, presenting an assessment of the nature of their work. The author draws special attention to the importance of home city theaters and orchestras in the development of public theater art in the country, formation of the necessary creative personnel, appearance of new talented actors on the Moscow`s imperial stage, including those maintaining their dependent serfdom. The study concludes with an assessment of the subjective and objective reasons of the decay of manor theaters in Moscow and Russia, as well as their transformation on a new “commercial” basis in the first half of the 19th century.
TINJAUAN PERLINDUNGAN KARAKTER FIKSI MELALUI MEREK BERDASARKAN STUDY KASUS SENGKETA MEREK SUPER MARIO BROSi
Authors: Sri Arlina  , Radian Suparba  , Teguh Rama Prasja
Published: December 2022

Kasus karakter fiksi yang menjadi merek yaitu kasus merek “Super Mario Bros” yang mana pemegang merekperorangan, perusahaan Indonesia  dan Dirjen Kekayaan inteletual digugat oleh perusahaan game ternama yaitu Nitendo. Awaknya katrakter ‘mario bros’ digunakan sebagai desain kemasan serta karakter dalam game, namun karena game telah digemari oleh masyarakat di negara-negara seperti Australia, Malaysia, India, China, termasuk Indonesia pada tahun 90an (sembilan puluhan) , Nitendo memutusakan untuk mendaftarkan karakter “super mario bros” serta variannya menggunakan media pendaftaran merek. Artinya perusahaan Nitendo menghindari gejola hukum yang diakibatkan oleh pihak yang tidak bertanggung jawab untuk memakai karakter fiksi telah menjual puluhan ribu copy. Namun , meski sudah di didaftarkan, masih terdapat pihak yang berhasil mendapatkan Hak atas merek dengan logo," Super Mario Bros". Yang didaftar pada tahun 1994 atas nama individu atau perorangan sebelum dialihkan kepada suatu badan hukum atau perusahaan. Hal ini tentunya menjadi kerugian tersendiri Karena terjadi dualisme pemakaian merek yang sama, yang mana pihak kedua atau ketiga yang memakai merek dengan gambar Super Mario Bros dapat menjual barang tanpa harus melibatkan pemilik merek yang sebenarnya yang berdomisili di luar Indonesia.
A GUI-Based Peg-Free Hand Geometry Recognition for Biometric Access Control using Artificial Neural Network
Authors: Adedeji Kazeem B. , Esan Oluwatimilehi A.
Published: December 2022

Hand geometry has been a widely used biometric authentication because it is generally believed that the human hand has sufficient anatomical features which could be used for personal identification. Many hand geometry systems use pegs, which guide hand placement on the scanner. The system prompts the user to position the hand on the scanner several times and only captures when the current position is satisfied. In such a system, measurements are not very precise and this reduces accuracy during feature extraction. The system also has a higher false acceptance rate. This paper presents a peg-free hand geometry recognition system that does not depend on the orientation of the hand. Several features from test hand images are extracted and stored in the database, which are used to train an artificial neural network (ANN). To facilitate easy usage of the hand geometry verification system (peg-free), a GUI was developed using MATLAB software. The developed system was validated and the overall result shows that the system can be used for biometric verification using hand geometry where the orientation and placement of the hand are not a necessity. The results show that the developed system performed better with a relatively low false acceptance rate and false rejection rate of 0.01% and 0.02% respectively. The system also has a lower mean square error of 8.84×10-5.
IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA: STUDI DI UNIVERSITAS NAHDLATUL ULAMA SURABAYA
Authors: Hartatik Sri , Putra Riyan Sisiawan , Soleha Umdatus , Amalia Rizki , Budiarti Rizqi Putri , Sulistiyani Endang
Published: December 2022

Tujuan dari penelitian ini adalah mendeskripsipkan bagaimana implementasi MBKM yang ada program studi non kesehatan di Universitas Nahdlatul Ulama Surabaya dan untuk mengetaui dampak  dari implemntasi MBKM terhadap pembelajaran di program studi. Penelitian ini merupakan penelitian Kuantitif deskripstif  dengan metode wawancara kepada program studi yang ada di Universitas Nahdlatul Ulama Surabaya dan metode survey dengan responden 3956 terdiri dari mahasiswa sebanyak 3623 responden. Intrumen yang digunakan adalah angket dan wawancara tidak terstruktur. Responden penelitian ini adalah para kaprodi di prodi-prodi non Kesehatan Unusa dan seluruh civitas akademika yang ada di universitas baik tendik, dosen maupun mahasiswa. Hasil dari penelitian ini adalah Prodi-prodi non Kesehatan yang ada di Unusa tersebut rata-rata melaksanakan 5-6 Kegiatan dari 8 kegiatan MBKM.  Implementasi  program MBKM ini memberikan dampak terhadap proses pembelajaran mahasiswa. Proses Pembelajaran mahasiswa mengalami peningkatan yang baik dan sangat bermanfaat dalam peningkatan tujuan capaian pembelajaran yang ada di program studi. Peran serta tenaga dosen dan tendik dalam melaksanakan program MBKM, adapun bebrapa peran dosen maupun tendik yaitu berkontribusi langsung dalam rapat, diskusi dalam mempersiapkan kegiatan MBKM dan sebagai tim yang mempersiapkan kegiatan MBKM.
PENGEMBANGAN GAME EDUKASI CARI KATA BAKU BERBASIS ANDROID UNTUK SISWA SEKOLAH DASAR
Authors: Apriliawan I Gede Anom , Kristiantari Maria Goreti Rini , Arnawa Nengah
Published: December 2022

Artikel ini merupakan hasil penelitian yang bertujuan untuk mengembangkan game edukasi Cari Kata Baku berbasis android pada muatan pelajaran Bahasa Indonesia materi kata baku kelas VI sekolah dasar. Penelitian ini merupakan penelitian pengembangan yang dilaksanakan dengan menggunakan model ADDIE dengan tahapan-tahapan yaitu: (1) analisis, (2) desain, (3) pengembangan, (4) implementasi, dan (5) evaluasi. Subjek penelitian ini adalah game edukasi Cari Kata Baku berbasis android pada muatan pelajaran Bahasa Indonesia materi kata baku. Sedangkan objek dalam penelitian ini adalah validitas dan praktikabilitas game edukasi Cari Kata Baku yang dikembangkan. Data yang dikumpulkan dalam penelitian ini, yaitu data kualitatif dan data kuantitatif. Pengumpulan data dilakukan menggunakan metode kuesioner dengan penyebaran instrumen rating scale. Data dianalisis menggunakan rumus mean untuk mengetahui persentase skor validitas dan praktikabilitas media. Berdasarkan hasil analisis diperoleh persentase skor validitas media oleh ahli materi sebesar 95% dengan kualitifkasi sangat baik, dan oleh ahli media sebesar 99% dengan kualifikasi sangat baik. Persentase skor praktikabilitas oleh guru sebesar 96% dengan kualifikasi sangat baik, dan oleh siswa sebesar 91% dengan kualifikasi sangat baik. Hal ini menunjukkan bahwa game edukasi Cari Kata Baku berbasis android dinyatakan layak dan praktis digunakan untuk pembelajaran kata baku pada muatan pelajaran Bahasa Indonesia kelas VI Sekolah Dasar.
PENGARUH MEDIA PEMBELAJARAN INTERAKTIF BERBANTUAN GAMIFIKASI TERHADAP EFIKASI DIRI DAN HASIL BELAJAR IPA SEKOLAH DASAR
Authors: Mudiana I Gusti Ngurah Kade , Astawan I Gede , Sanjaya Dewa Bagus
Published: December 2022

Penelitian ini bertujuan untuk mengetahui pengaruh media pembelajaran interaktif berbantuan gamifikasi terhadap efikasi diri dan hasil belajar IPA siswa Sekolah Dasar. Jenis penelitian ini adalah penelitian eksperimen semu. Populasi penelitian ini adalah seluruh siswa kelas V di Gugus 1 Airlangga Kecamatan Mendoyo yang berjumlah 178 orang. Sampel penelitian ini yaitu siswa kelas V SD Negeri 1 Pohsanten yang berjumlah 31 orang dan siswa kelas V SD Negeri 1 Mendoyo Dauh Tukad  yang  berjumlah  22  orang. Data yang dikumpulkan dianalisis dengan menggunakan analisis statistik deskriptif dan statistik inferensial. Analisis statistik inferensial menggunakan uji F. Dari hasil analisis data, terungkap bahwa (1) terdapat pengaruh media pembelajaran interaktif berbantuan gamifikasi terhadap efikasi diri siswa yang ditunjukkan dengan nilai f signifikansi 0,00 < 0,05 dengan rata-rata skor efikasi diri siswa kelompok eksperimen sebesar 66,77 lebih baik dari pada rata-rata skor efikasi diri siswa kelompok kontrol sebesar 50,27, (2) terdapat pengaruh media pembelajaran interaktif berbantuan gamifikasi terhadap hasil belajar IPA siswa yang ditunjukkan dengan nilai f signifikansi 0,00 < 0,05, dengan rata-rata nilai IPA siswa kelompok eksperimen sebesar 82,71 lebih besar dari pada rata-rata nilai IPA siswa kelompok kontrol sebesar  60,91 (3) terdapat pengaruh media pembelajaran interaktif berbantuan gamifikasi terhadap efikasi diri dan hasil belajar IPA siswa yang ditunjukkan dengan nilai f signifikansi 0,00 < 0,05.
TD 2742 - Estruturas ministeriais comparadas : uma análise preliminar sobre a trajetória de ministérios em 21 países (1990-2020)
Authors: Gomes Silvana Santos , Silveira Luciana , Borges Jaqueline da Silva , Silva Noëlle da , Pompeu João Cláudio Basso , Fonseca Igor Ferraz da , Lassance Antonio
Published: December 2022

Ministérios são estruturas governamentais que se situam na imbricação entre ciclos de políticas públicas, relações político-partidárias e desenho organizacional da administração pública direta. A despeito de sua relevância, a trajetória dos ministérios ao longo do tempo é pouco compreendida, persistindo uma lacuna explicativa quanto aos fatores que levam à criação, à estabilidade, à transformação e à extinção dessas estruturas. Diante desta lacuna, este Texto para Discussão buscou endereçar a seguinte questão central: existe um padrão subjacente à trajetória de estruturas ministeriais em diferentes países? Para tanto, empreendeu-se uma análise comparativa das trajetórias de ministérios atinentes a 21 países durante um período de trinta anos (1990-2020) com o objetivo de captar dinâmicas convergentes e divergentes, tendo em vista os sistemas políticos dos países estudados e as áreas temáticas dos ministérios. As conclusões preliminares indicam que os ministérios tendem fortemente à estabilidade independentemente do sistema político do país em questão, ao passo que alterações de competência são a categoria mais frequente de transformação. Além disso, os ministérios mais longevos são aqueles com áreas temáticas relacionadas às atividades estruturantes do Estado, tais como justiça e relações exteriores.