bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMANFAATAN PEMASARAN DIGITAL DAN PERDAGANGAN ELEKTRONIK DALAM PEMASARAN UMKM SIOMAY CAKRABUANA DI ERA NEW NORMAL
Authors: Puspandari Silviana Ayu , Andrikasmi Sukamarriko , Qolby Furqon Ibnu , Nurhaliza Yazlyn , Safitri Fira , Yulisa Farah Amalia , Filza Bunga Shalza , Mayfi Hanief Azzam Syauqi , Efrina Efrina , Melani Nur Azizah , Tobing Albert Doni L.
Published: July 2023

Era new normal merupakan wadah yang sangat sempurna bagi pemerintah dan masyarakat dalam menyelesaikan permasalahan ekonomi yang diakibatkan oleh penyakit bernama COVID-19. Memanfaatkan era new normal tersebut, kelompok KKN Universitas Riau berinisiatif untuk mengunjungi UMKM dengan tujuan membangkitkan kembali perekonomian pelaku UMKM melalui strategi pemasaran digital menggunakan media sosial dan perdagangan elektronik. Metode pelaksanaan yang digunakan dalam program ini adalah metode partisipatif.  Mitra yang menjadi target adalah salah satu UMKM yang berada di Kelurahan Sidomulyo Barat, Kota Pekanbaru, yakni UMKM Siomay Cakrabuana. Mitra tersebut memiliki masalah berupa penurunan ekonomi dikarenakan terjadi penutupan beberapa cabang akibat peristiwa COVID-19. Hasil dari kegiatan ini adalah kelompok KKN mendapatkan respon yang antusias dan positif dari pemilik UMKM, serta meningkatkan perekonomian para pelaku UMKM dengan menerapkan pemasaran digital dan e-commerce sebagai alat komunikasi serta pemasaran yang efektif dan efisien dalam kegiatan bisnis. Hal ini diharapkan dapat menjadi solusi dari tujuan utama sehingga memungkinkan mereka dalam menjaga perekonomiannya sendiri.
PROGRAM KAMPUNG LITERASI BAGI ANAK-ANAK USIA SD DI WILAYAH RT 03 RW 16, KELURAHAN MEKARJAYA, KECAMATAN SUKMAJAYA, DEPOK
Authors: Irwansyah Nur , Fransori Arinah , Ikhwati Azhari
Published: July 2023

Bentuk pengabdian kepada masyarakat ini, yaitu penyelenggaraan Program Kampung Literasi di wilayah RT 03 RW 16, Kelurahan Mekarjaya, Kecamatan Sukmajaya, Depok dengan penyediaan buku-buku bacaan edukatif bagi anak-anak usia sekolah dasar yang bernilai pendidikan. Kegiatan yang dilakukan bagi anak-anak di sana berupa membaca buku-buku yang bernilai pendidikan. Ada beberapa tahapan yang akan dilakukan oleh tim Abdimas. Tahapan pertama, yaitu mencari tahu dan mengidentifikasi permasalahan-permasalahan yang dirasakan oleh mitra dan subjek pengabdian kepada masyarakat, yaitu anak-anak usia sekolah dasar. Caranya dengan bertanya kepada Mitra Abdimas sebagai Ketua RT di sana dan melakukan observasi di wilayah RT 03 untuk melihat kegiatan anak-anak di sana. Tahapan kedua, yaitu menyediakan tempat untuk menyelenggarakan Program Kampung Literasi bagi anak-anak di sana. Selain itu, Tim abdimas menyediakan buku-buku bacaan juga menyiapkan perlengkapan-perlengkapan yang diperlukan untuk dapat digunakan berkegiatan anak-anak di sana. Metode yang digunakan dalam pengabdian kepada masyararakat ini adalah menggunakan metode pembelajaran literasi. Metode pembelajaran literasi adalah metode dengan Pilih-Kenal-Baca-Diskusi-Cipta (PiKeBaDiCi), yaitu 1) memilih dan mengenali buku; 2) membaca buku; 3) mendiskusikan tema; dan 4) mencipta karya. Dengan adanya kegiatan pengabdian kepada masyarakat ini dapat membuat anak-anak di wilayah RT 03 menjadi lebih semangat belajar dan membaca bersama teman-temannya. Pertemanan di antara mereka menjadi lebih erat lagi dan rasa bosan juga jenuh yang mereka alami selama ini hilang diganti dengan rasa senang saat kegiatan membaca berlangsung. Perasaan senang karena mengikuti kegiatan abdimas ini berdampak pada lebih semangatnya anak-anak belajar dan membaca bersama serta meningkatnya kemampuan literasi mereka. Hasil yang dicapai adalah: 1) tersedianya layanan pengetahuan dan informasi pada jalur pendidikan nonformal berupa buku maupun nonbuku, 2) anak-anak usia sekolah bertambah pengetahuan, keterampilan dan pengembangan sikap positif, sehingga memiliki kemampuan literasi yang lebih baik, 3) tersedianya layanan informasi kepada anak-anak yang berkaitan dengan 2 dari 6 komponen literasi, yaitu literasi baca-tulis dan literasi berhitung.
SOSIALISASI HIDUP SEHAT SEJAK DINI : EDUKASI ISI PIRINGKU BAGI SISWA KELAS V SD YAYASAN PRAYOGA PADANG
Authors: Salim Reny , Taslim Tuty , Verawaty Verawaty , Dewi Irene Puspa , Selonni Fita
Published: July 2023

Many children or adolescents still suffer from imbalances in nutritional intake. The Indonesian government, in particular, has created an educational program, "Isi Piringku", to restore the Indonesian people's nutritional intake. One form of government effort is the existence of teaching materials about healthy food for grade 5 elementary school students. This service aims to educate grade 5 elementary school students on "Fill My Plate". The method used in the implementation of this educational service is reflective thinking. The results obtained from this activity were that elementary school students had fairly good basic knowledge regarding healthy types of food but did not know that knowledge was a guideline the government had recommended with the theme of the contents of my plate. Balanced nutrition education activities must be carried out continuously at all levels of society.
PENDAMPINGAN DESAIN KEMASAN PADA KOMUNITAS KULINER KOTA PANGKALPINANG DALAM MENINGKATKAN DAYA SAING PRODUK
Authors: Roanisca Occa , Valeriani Devi , Saputra Herry Marta , Nurhadini Nurhadini , Helda Eva , Asriza Ristika Oktavia
Published: July 2023

Usaha Mikro Kecil dan Menengah (UMKM) memegang peran yang sangat strategis dalam pembangunan ekonomi berbasis kerakyatan di Indonesia. Eksistensi UMKM telah terbukti mampu bertahan ketika menghadapi krisis. Hal ini dikarenakan UMKM hanya berskala kecil, sehingga kebutuhan modal usahanya kecil, dan mampu menyesuaikan terhadap kebutuhan pasar. Aspek yang sangat penting untuk mendukung eksistensi UMKM adalah legalitas usaha, desain kemasan dan pemasaran berbasis digital. Komunitas Kuliner Kota Pangkalpinang memiliki produk-produk unggulan. Produk-produk sudah dipasarkan ke masyarakat dan sering ditawarkan pada saat pameran tingkat Kecamatan, Kabupaten dan Provinsi. Akan tetapi, produk-produk tersebut belum memiliki desain kemasan yang menarik dan aman. Berdasarkan hasil audiensi dengan pengurusKomunitas Kuliner, untuk mengatasi permasalahan tersebut diperlukan pendampingan bagi pelaku UMKM untuk melakukan desain kemasan untuk Komunitas Kuliner. Kegiatan ini akan melibatkan pengurus Komunitas Kuliner dengan memfasilitasi beberapa produk untuk desain kemasan dibuat menarik dan aman.  Untuk mewujudkan hal tersebut terdapat beberapa permasalahan yang dimiliki mitra (UMKM) yakni : kurangnya pengetahuan mengenai mendesain stiker dan kemasan produk secara meraik dan aman. Solusi yang dapat ditawarkan untuk membantu mitra dengan melakukan sosialisasi dan pendampingan desain stiker dan kemasan  yang aman dan menarik.  Untuk menjangkau pangsa pasar yang lebih luas, dilakukan sosialisasi dan pendampingan dalam mendesain stiker dan kemasan. Kegiatan pengabdian kepada masyarakat ini berlangsung dengan baik. Hasil kegiatan sosialisasi didapatkan bahwa mitra sasaran memahami pentingnya desain kemasan yanh menarik, informatif dan dapat dijadikan sebagai promosi. Mitra memahami kemasan dapat meningkatkan penjualan produk. Pada akhir kegiatan pendampingan, tim pengabdi memfasilitasi dan menyerahkan kemasan standing pounch berbahan alumunium foil kepada tiga mitra sasaran yang mewakili komunitas kuliner Kota Pangkalpinang. Harapan Dinas Pariwisata Kota Pangkalpinang agar kegiatan pengabdian masyarakat ini dapat berlanjut guna meningkatkan eksistensi dan pengembangan kuliner pada Kota Pangkalpinang.
OVERVIEW OF VILLAGE FINANCIAL MANAGEMENT AND IMPLICATIONS FOR ACCOUNTABILITY
Authors: Agustina Duwi , Wulandari Ayu
Published: July 2023

The purpose of this study was to test empirically the influence of the variable of village apparatus capability, organizational commitment, implementation of SISKEUDES and BPD supervision on village financial management. This study also aims to determine the effect of village financial management on accountability in Tanjung Pandan District, Belitung Regency. The data used in this study are primary data obtained from distributing questionnaires directly to members of Village institutions in Tanjung Pandan District which are related to village financial management, consisting of the Village Government, Village-Owned Enterprises (BUMDesa) and Community Empowerment Institutions (LPM). The research sample was determined by the saturated sampling method (census) totaling 140 people. Statistical analysis used the SmartPLS version 3.2.8 program with the PLS-PM (Path Modeling) structural equation model. The results showed that the capability of the village apparatus had no significant positive effect on village financial management. Organizational commitment has a significant positive effect on village financial management, the implementation of SISKEUDES has a significant positive effect on village financial management and BPD supervision has a significant positive effect on village financial management. In addition, the research results also show that village financial management has a significant positive effect on accountability.
Effects of Psaltery Cassava Out-grower Scheme in Enhancing Smallholder Productivity and Sustainable Livelihood in South-West Region Nigeria
Authors: Alarape Oladimeji Ibrahim
Published: July 2023

Cassava value addition efforts suffer a serious setback in Nigeria despite huge production potentials due to a weak linkage between producers and processors. Psaltry cassava out-grower scheme thus emerged as a model to facilitate the needed linkage and boost farmers' productivity. The need to understand how the Psaltry model has encouraged increased cassava productivity informed this study on the effects of Psaltry cassava out-grower scheme in enhancing smallholder productivity in the Oyo State, Nigeria.  Pre and post-intervention combined with treatment and control group designs were used for the study. Simple random sampling was used to elicit information from 280 out-growers and 49 non-out-growers using interview schedules on their socio-economic characteristics, supports received from Psaltry, perception of Psaltry, change in cassava productivity due to participation in the Psaltry scheme and challenges faced in the scheme. Data were analysed using descriptive statistics and regression analysis at α 0.05. Out-growers were aged 46.5±17.3 years, had 2.8±1.1 years of experience with Psaltry, mostly (65.9%) male, belonged to farmers group (96.1%) and had at least primary school education (60.8%). Assured markets (90.5%) and training on post-harvest handling of crops (69.9%) were most common supports received from Psaltry. More than half (56%) of out-growers had favourable perception of the Psaltry scheme as unclear procedures (2.23±0.7) ranked as the most severe constraint faced in the scheme. Total cassava harvested and productivity among out-growers increased from 30,950.89±31,133.48kg to 106,116.88±96,926.01kg and 5,474.05±3,881.05kg/Acre to 9,126.51±8,783.89kg/Acre before and after participating in Psaltry scheme, respectively. Productivity was found to be higher among out-growers (9,126.51±8,783.89kg/Acre) than non-out-growers (1,047.24±4,789.34kg/Acre). Membership of group (β=0.319) and length of involvement in Psaltry scheme (β=0.157) positively and significantly influenced out-growers change in cassava productivity. Psaltry out-grower scheme had stimulated beneficiary’s smallholder farmers towards higher productivity through assured markets for their cassava zproduce. Also, farmers increased income as enhanced better sustainable livelihood which theyr have be able to expand their capabilities and assets. A scale-up of the Psaltry model has prospects for transforming smallholder farmers to commercial producers.  Keywords: Out-grower scheme, Cassava farmers, Market linkage, Smallholder farmer, Psaltry.
ISLAMIC SOCIAL REPORTING DETERMINATION IN THE MANUFACTURING INDUSTRY SECTOR LISTED IN INDONESIA SHARIA STOCK INDEX
Authors: Soekapdjo Soeharjoto
Published: July 2023

Aims of this study is to know about Islamic Social Reporting determination at manufacturing  industry sector listed on Indonesia Sharia Stock Index, with the exchange rate and inflation as moderating variables. Panel data regression is used as a method with Islamic Social Reporting  as a dependent variable and Return on Equity, Current Ratio, Debt to Equity Ratio, Firm Size as an independent variables, while inflation and exchange rates used as a moderating variables. Sampling is from manufacturing industrial companies listed in Indonesia Sharia Stock Index used purposive sampling in 2013-2018. Sourced data from Financial Services Authority, Central Statistics Agency and Bank Indonesia. Result shown that Return on Equity with inflation moderation has a positive and significant effect on Islamic Social Reporting, Current Ratio has a positive and significant effect on Islamic Social Reporting, and Debt to Equity which is moderated by the exchange rate has a positive and significant effect on Islamic Social Reporting.  However, the inflation moderated Firm Size is not significant to the Islamic Social Reporting. In order to get blessings, manufacturing industry needs awareness from companies to implement the Islamic Social Reporting, Financial Services Authority implements and develops ISR indicators for all sectors, investors fully apply sharia principles to get blessings, and people buy products that are halal and toyiban, also government maintain exchange rates stability and inflation.
THE IMPACT OF IPROVE CULTURE TOWARDS THE PERFORMANCE OF THE EMPLOYEES OF SNVT PJPA SUMATERA VIII BANGKA BELITUNG PROVINCE
Authors: Sari Agus Maya , Reniati Reniati , Lestari Etty Puji
Published: July 2023

Coming late, coming home too early, and absent from work are part of the employee's problems at Sumatra's SNVT PJPA VIII, Bangka Belitung Province. Work behavior, such as are undisciplined, irresponsible for the job description, shows that the work culture is not fully implemented in the work life of the employee. The work culture of IPROVE (Integrity, Professionalism, Mission Orientation, Visionary and Ethics) should be used as a guideline for the Ministry of Public Works and Public Housing employees in Sumatera's SNVT PJPA VIII of Bangka Belitung Province to performance effectively. This study aims to determine the impact of IPROVE culture both partially and simultaneously. This type of research is a quantitative research using quantitative descriptive methods. The results shows that all research hypotheses are accepted where the IPROVE culture has a positive and significant effect on performance both partially and simultaneously. The order of influence of independent variables on the dependent variable based on the size of Adjusted R Square are integrity of 43.6%, mission orientation of 43.5%, visionary of 37%, ethics of 26% and professionals of 25.7%. Simultaneously work culture of IPROVE affects 48 % of employee performance.
PERFORMANCE OF MICRO SMALL MEDIUM ENTERPRISES (MSMEs) IN SUPPORTING THE TOURISM SECTOR
Authors: Rosalina Erita , Wahyudin Nanang
Published: July 2023

This research is about measuring the performance of MSMEs with a balanced scorecard using four perspectives, financial perspective, customer perspective, internal business perspective, learning, and growth perspective. This study will distribute questionnaires to 100 samples of small and medium industries in Pangkalpinang. Based on the results of the balanced scorecard, it is seen from a financial perspective, a customer perspective, an internal business process perspective, a learning, and growth perspective. From the results, it was found that the MSME business actors in Pangkalpinang were in the range of 0-30 million on average, none of which was above 30 million profit. The number of new customers at MSME business stores in Pangkalpinang averaged in the range of 50-60 people during 2019, while for the number of customers from the beginning to the beginning of 2019 the average was in the range of 100-300 people. From the perspective of internal business processes carried out by each MSME business cluster, they provide good services and facilities to customers. Business actors provide the best for customer convenience so that customers are satisfied when making transactions at their place. The learning and growth perspective carried out by each MSME business cluster during 2019 has never increased the skills of its employees so that the absence of training provided cannot have an impact on improving employee work attitudes.
Aglomeration Analysis Of The Processing Industry On Economic Growth In Bangka Barat District
Authors: Wulandari Ayu , Hidayati Hidayati
Published: July 2023

The development of the manufacturing sector in the Province of the Bangka Belitung Islands is a long-term development. This is because the contribution of the manufacturing industry sector is very large to the formation of GRDP in the Province of the Bangka Belitung Islands. One of the regencies in the Bangka Belitung Islands Province that has the highest contribution from the manufacturing sector to GRDP is West Bangka Regency. The large contribution of the manufacturing sector in West Bangka Regency will encourage grouping due to the encouragement of various factors called economic agglomeration. This study analyzes the agglomeration of the processing industry in West Bangka Regency on economic growth. With the documentation technique, namely by obtaining secondary data and information from written reports and published data and to increase the sharpness of the analysis, interviews (in-dept interviews) were also conducted to informants who were considered to have extensive information on the research conducted. In addition, quantitative data analysis through simple regression is also used to see the relationship between the agglomeration variables of the manufacturing industry and its economic growth. The results showed that the level of industrial agglomeration in West Bangka Regency was still low. The new industrial agglomeration was formed in 2020 because the index value was 2.9614 or categorized as medium agglomeration. Then the results of the t-count show that there is no significant influence between Industrial Agglomeration on economic growth in West Bangka Regency
The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals
Authors: Tambun Sihar , Haryati Ani
Published: July 2023

AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.
Analysis of Macroeconomic Variables Affecting Inflation and Exchange Rates
Authors: Sumantri Vietha Devia Sagita , Fadli Faishal
Published: July 2023

This study aims to examine the movement of macroeconomic variables, especially inflation and exchange rates. Inflation affects the exchange rate through the Law of One Price and Purchasing Power Parity, while the exchange rate affects inflation through the Exchange Rate Pass-Through Effect. This study also aims to examine the effect of other macroeconomic factors on inflation and exchange rates. The variables studied and suspected of influencing inflation are interest rates, money supply, exports, imports, government spending, unemployment, and exchange rates. While the variables studied and suspected of influencing the exchange rate are the difference in interest rates between domestic and foreign interest rates, trade balance, public debt, inflation and exchange rates MYR/USD, THB/USD, PHP/USD, SGD/USD. The research period is from 2004-2017. The research method used is the Two-Staged Least Square model. The results found that there was no simultaneity between inflation and the exchange rate after adding the control variable. Significant factors that partially affect inflation are exports, imports, government spending, unemployment, and the rupiah exchange rate. Meanwhile, interest rates and money supply partially have no significant effect. In terms of the IDR exchange rate, significant factors that partially affect IDR are the difference in interest rates between Indonesia and the US, government debt, trade balance, MYR, THB, and SGD. Meanwhile, PHP and inflation have no significant effect on the IDR.
Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks
Authors: Nurmiati Nurmiati , Rum Muh , Awaluddin Murtiadi , Sylvana Andi
Published: July 2023

This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
HUMAN CAPITAL DEVELOPMENT STRATEGY IN THE COVID-19 PANDEMIC ERA OF MSMEs IN PANGKALPINANG CITY
Authors: Hamsani Hamsani , Reniati Reniati , Wibawa Dian Prihardini , Yusnita Maya
Published: July 2023

As the backbone of the Indonesian economy, MSMEs continue to look for business models to achieve sustainable business performance. Human Capital is an essential factor in dealing with crises, where the Human Capital strategy consists of Knowledge, Competence, and Expertise. Therefore, the purpose of this study is to determine and analyze (1) the effect of Knowledge on Innovation, (2) the influence of Competencies on Innovation, (3) the influence of Innovation on Business Performance, and (4) the influence of Expertise on Business Performance (5) indirect effect from Transformational Leadership on the MSME scale up model through frugal innovation (6) the indirect effect of Knowledge on Business Performance through Innovation. The number of samples in this study was 101 SMEs in Pangkalpinang City. The data is processed using the Partial Least Squares analysis tool. The results of the analysis found that the Knowledge and Competencies variables have a significant influence on innovation. The innovation variable has no significant effect on Business Performance.Innovation has not significantly affected business performance because the innovations carried out are still partial and not digital-based because digital literacy is still low. On the other hand, expertise has a significant effect on Business Performance. Thus, it shows that there is a need to increase the knowledge and competence of MSME actors to become innovative. Metacognitive skills, learning skills, thinking skills, knowledge, and motivation.
Investigation of the Physiological Effects of Plant Conditioners in Field Experiments of Winter Wheat
Authors: Tury Rita , Tóth Szilárd Zsolt , Lehoczky Éva , Láposi Réka
Published: July 2023

Our study aimed at to test the effects of two different plant conditioners on some morphological parameters, yield and grain quality of winter wheat (Babona) in a field experiment with medium plots, and to investigate some physiological parameters closely related to yield quantity and quality at the beginning of ear emergence by in vivo field measurements. At the beginning of ear emergence we determined the relative chlorophyll content of leaves (SPAD value), moreover leaf reflectance was measured with a portable spectroradiometer to produce spectral vegetation indices that can be used to evaluate the effects of treatments on chlorophyll, carotenoid, anthocyanin and water content of leaves, and to infer photochemical efficiency and stress sensitivity. The results were strongly influenced by the unfavourable rainfall distribution during the growing season. Precipitation deficit in spring significantly reduced the development of the crop stand (yield was below the national and county levels), and its effect was also observable in quality parameters (low raw protein and gluten content), but the positive effect of treatment 1 was detectable: higher yield and quality, higher plant height and ear length compared to the control. At the beginning of ear emergence, some spectral vegetation indices indicated the positive effect of treatment 1 despite the drought: chlorophyll content and photochemical activity of leaves were higher, and higher stress sensitivity and protective pigment concentration in the control.
Board diversity and tax planning in the context of Malaysian listed firm
Authors: Razali Mohd Waliuddin Mohd , Subanderayo Nurul Amirah Sujak , Rahman Noraisyah Abd , Yau Josephine Tan-Hwang , Ali Dyg Haszelinna Abg
Published: July 2023

A diversified board is increasingly essential for employee productivity and achievement. This study examines board diversity tax planning in Malaysian listed firms. The sample consists of 394 listed firms in Bursa Malaysia from 2014 to 2016. All the independent data, such as board gender, age, educational level, board size, board independence, and duality, are collected from annual reports. Effective tax rates (ETR), as a tax planning proxy, and control variables are collected from DataStream. The regression results show that board gender has a positive relationship with tax planning, while board independence has a negative one. Other independent variables such as age, educational level, board size, and duality have an insignificant relationship with tax planning. This study concludes that having females on the board encourages tax planning strategy within the firm and raises awareness towards minimising tax burdens. Less tax planning by independent directors could arise due to a lack of supervision and presence in deciding independent considerations in tax planning. The implementation of gender diversity in firms can affect tax management performance. For future research, this study recommends using actual data on tax planning expenditure that could give a more accurate effect of board diversity toward tax planning.
Internally sourced revenue optimality and national economy development of Nigeria
Authors: Aguguom Theophilus Anaekenwa , Nwaobia Appolos Nwabuisi , Obasi Mba Okoro , Ajah Chizoba Christiana
Published: July 2023

This study investigated the impact of internally sourced revenue optimality on Nigeria’s national economic development. Internally generated income had traditionally been the mainstay revenue source for the economic development of countries, but it has long been a subject of worry for Nigeria's national economic development, considering how effectively internally generated income is being used for the progress of the country. We adopted an ex-post facto research design, using annual time series data covering a period of 31 years (1992Q1-2022Q4), sourced from the Central Bank of Nigeria Statistical Bulletin and the National Bureau of Statistics. Two variables were considered, the dependent variable of the study (National economic development) proxied with Real Gross Domestic Product (RGPD) and the independent variable (internally sourced revenue) using the total internally sourced revenue that accrued to the federal (FIGR), States and Federal capital territory (SFCTIGR), and Local government (LIGR) as the explanatory variables for the study. The study found that internally sourced revenue positively affects Nigeria’s national economic development and that the period experienced unstable internally generated revenue and weak optimal use of the revenue. The study concluded that internally sourced revenue and optimal utilization of internally sourced revenue affect national economic development. Based on the findings, the study recommended that the Nigerian government should optimally utilize internally sourced revenue to enhance the national economic development of Nigeria.
АНАЛІЗ НАПРЯМІВ ПІДВИЩЕННЯ МОЖЛИВОСТЕЙ ЩОДО ВИЯВЛЕННЯ ТА СУПРОВОДЖЕННЯ МАЛОРОЗМІРНИХ, МАЛОВИСОТНИХ ПОВІТРЯНИХ ОБ’ЄКТІВ
Authors: Пуховий Олександр Володимирович , Бондар Валерій Вікторович
Published: July 2023

У статті наведено фактори, що впливають на радіолокаційне виявлення повітряних об’єктів, розглянуто заходи щодо підвищення ефективності виявлення малорозмірних, маловисотних повітряних об’єктів (тактичних безпілотних літальних апаратів), загальні тенденції розвитку радіолокаційних станцій. Розглянуто шляхи розширення можливостей засобів радіолокації щодо виявлення, розпізнавання повітряних об’єктів  за рахунок компонування їх з радіотехнічними засобами розвідки, оптичними, акустичними та інфрачервоними засобами виявлення. Перспективним методом підвищення ефективності радіолокаційного виявлення малорозмірних, маловисотних повітряних об’єктів є використання єдиних активно-пасивних багатопозиційних радіолокаційних систем, з використанням енергії сторонніх джерел випромінювання, а також компонування інформації, що надходить по каналам різної фізичної природи для її подальшої видачі споживачам для прийняття рішення.
PECULIARITIES OF DEVELOPMENT OF LOGISTIC SUPPORT FOR USING OF UNMANNED AERIAL VEHICLES
Authors: Mirnenko Volodymyr , Salii Anatolii , Open'ko Pavlo , Avramenko Oleksandr , Tyshchenko Maksym , Sachuk Ihor , Kalyta Oleksandr
Published: July 2023

The main aim of the report is creation an unified theory of logistics of the Air Forces of the Armed Forces of Ukraine based on the existing theories of armament and the logistics of the Armed Forces, the general laws and determined  trends, principles, forms and methods of the use of the logistics of the Air Forces of the Armed Forces of Ukraine and impact Unmanned Aerial Vehicles (UAV) on this theory. Based on the information analysis on critical UAV maintenance tasks including tasks unique to UAV operations, and the facilities and personnel involved in maintenance, the issues of UAV maintenance were grouped into three categories.

The objective function of the logistics system of the Air Forces of the Armed Forces of Ukraine is formulated, which is to achieve compliance of the capabilities of this system with the predicted volume of tasks of the logistics given the use of UAV. In order to implement this compliance it is necessary to ensure the convergence of requirements and capabilities at all levels of logistics management.

The assessment of the functioning of the Air Forces logistics system of the Armed Forces of Ukraine is proposed on the basis of the stated views on the logistics theory of the Air Forces of the Armed Forces of Ukraine by assessing the set of real capabilities of each subsystem that is the part of its structure and system as a whole.

At the same time, the assessment of the quality of the logistic support of the military units (formations) of the Air Forces of the Armed Forces of Ukraine should be related to the level of implementation of the potential capabilities of the logistics system when solving problems of each subsystem at the stages of combat training, unblocking and operational deployment, preparation and conduct of operations (combat actions), restoration of combat capability of troops (forces).
РОЗРОБКА ІМІТАЦІЙНОЇ МОДЕЛІ СТРАХОВОГО ЗАПАСУ АВІАЦІЙНО-ТЕХНІЧНОГО МАЙНА
Authors: Чепурний Юрій Васильович , Онищенко Володимир Михайлович
Published: July 2023

Проведеними експериментальними дослідженнями було встановлено, що на величину страхового запасу істотний вплив роблять наступні фактори: випадковість попиту, відхилення часу постачання від запланованого, можливість невиконання постачальником зобов’язань за обсягом постачань. Таки чином, при моделюванню умов, наближених до реальних, не вдається аналітично розв’язувати проблему розрахунку величини страхового запасу, тут доцільним може бути застосування методів імітаційного моделювання. Це дозволяє стверджувати про практичну привабливість запропонованого технологічного рішення.
ЗБІЛЬШЕННЯ РЕСУРСУ АВІАЦІЙНОЇ ТЕХНІКИ НОВІТНІМИ МЕТОДАМИ ІОННО-ПЛАЗМОВОГО ЗМІЦНЕННЯ ПОВЕРХОНЬ
Authors: Джус Роман Миколайович , Плешкунов Сергій Анатолійович
Published: July 2023

У доповіді представлені результати порівняльної оцінки технологічних методів цементації та іонно-плазмового азотування по технології ”АВІНІТ N” (АТ ”ФЕД”) при їх використанні для зміцнення високонавантажених вузлів авіаційної техніки. Оцінка проводилася порівнянням контактної утомної міцності при проведенні прискорених, довготривалих випробувань на багато циклову та мало циклову утомну міцність при терті кочення з проковзуванням на машині тертя 2070 СМТ‑1 на зразках, виготовлених з жароміцної сталі 20Х3МВФ ГОСТ 20072. Результати можуть бути корисними для інженерів, які займаються технологіями зміцнення конструкційних матеріалів.
АНАЛІЗ СИСТЕМИ ТЕХНІЧНОГО ЗАБЕЗПЕЧЕННЯ ЗБРОЙНИХ СИЛ ПРОВІДНИХ КРАЇН-ЧЛЕНІВ НАТО ТА ПЕРСПЕКТИВИ ЇЇ РОЗВИТКУ
Authors: Мильников Геннадій , Попов Сергій , Юфа Євген , Карпін Микола
Published: July 2023

У статті проведений аналіз досвіду застосування військ (сил) війнах і збройних конфліктах кінця ХХ початку ХХІ століть. Найважливішу роль у вирішенні завдань всебічного забезпечення військ (сил) відіграє технічне забезпечення – один з основних видів матеріально-технічного забезпечення військ (сил). На думку провідних західних військових експертів, стратегія і тактика, є основою планування і ведення операцій та бойових дій, а відповідні складові системи технічного забезпечення, забезпечують їх проведення, тобто масштаби і терміни реалізації розроблених оперативних планів, залежать від здатності системи технічного забезпечення своєчасно забезпечити потреби військ (сил) у справних зразках озброєння та військової техніки, необхідних запасах військово-технічного майна та інших матеріально-технічних засобах. В арміях провідних країн-членів НАТО питанням забезпечення військ (сил) матеріальними засобами, насамперед, озброєнням та військовою технікою, традиційно приділяється велика увага.
АНАЛІЗ ОПЕРАТИВНО-ТАКТИЧНИХ ФАКТОРІВ, ЯКІ ВПЛИВАЮТЬ НА ЕФЕКТИВНІСТЬ СИСТЕМИ ТЕХНІЧНОГО ЗАБЕЗПЕЧЕННЯ ЗВ’ЯЗКУ, РАДІОТЕХНІЧНОГО ЗАБЕЗПЕЧЕННЯ ТА АВТОМАТИЗАЦІЇ УПРАВЛІННЯ В ОПЕРАЦІЇ ОПЕРАТИВНОГО УГРУПУВАННЯ ВІЙСЬК (СИЛ)
Authors: Коренівська Ілона , Якобінчук Олександр , Штупун Віктор
Published: July 2023

У статті наведено фактори, що впливають на ефективність функціонування системи технічного забезпечення зв’язку, радіотехнічного забезпечення та автоматизації управління в операції оперативного угрупування військ (сил). Такими факторами є: можливості противника щодо вогневого та радіоелектронного впливу, наявність та рівень професійної підготовки особового складу, топологія системи технічного забезпечення зв’язку, наявність, технічний стан та надійність техніки зв’язку, радіотехнічного забезпечення та автоматизації управління. Зроблено висновок щодо необхідності забезпечення гнучкості структури системи технічного забезпечення зв’язку, радіотехнічного забезпечення та автоматизації управління, що дозволяють виконувати маневр силами і засобами в залежності від ситуації, що складається.
ОЦІНКА НАДІЙНОСТІ ЗАСОБІВ НАЗЕМНОГО ЗАБЕЗПЕЧЕННЯ ПОЛЬОТІВ ІЗ ЗАСТОСУВАННЯМ ТЕОРІЇ ТОЛЕРАНТНИХ ГРАНИЦЬ
Authors: Диптан Валентин , Тюрін Віталій , Яблонський Петро , Бутенко Микола , Климчук Володимир
Published: July 2023

У статі розглянуто теоретичні аспекти визначення надійності засобів наземного забезпечення польотів із застосуванням теорії толерантних границь. Під час опису логічної залежності розглядається тільки нижня толерантна границя, значення якої знайдено використовуючи поняття центральної статистики. При цьому функція розподілу відноситься до класу розподілу з параметрами зсуву та масштабу і є першим граничним розподілом (для мінімуму) або подвійним експонентним розподілом. Наведено порядок оцінювання показників безвідмовності засобів наземного забезпечення польотів. Для чого перевірка про належність наявних спостережень наробітків до відмови вказаних засобів здійснюється із застосуанням розподілу Вейбула, а оцінка відповідних параметрів (зсуву та масштабу) – за найкращими лінійними інваріантними оцінками.
АНАЛІЗ ХАРАКТЕРИСТИК ПОВІТРЯНОГО ОБ’ЄКТА ДЛЯ СТВОРЕННЯ ІНФОРМАЦІЙНОЇ МОДЕЛІ ПОВІТРЯНОГО ОБ’ЄКТА
Authors: Бондар Валерій , Семон Богдан , Мартинюк Олексій
Published: July 2023

При обробці даних та інформації про повітряні об’єкти, серед багатьох характеристик необхідно вибрати достатній мінімум найбільш важливих характеристик, що дозволить відповідальним посадовим особам оперативно прийняти обґрунтоване рішення на подальші дії чергових сил та застосування засобів ППО, і виконати завдання на визначеному рівні.

З метою створення інформаційної моделі повітряного об’єкта необхідно проаналізувати характеристики повітряних об’єктів та провести їх розподіл.

У статті зазначено основні фактори впливу на прийняття рішення щодо застосування зброї. Визначено типи найважливіших повітряних цілей та важливі повітряні об’єкти у мирний час. Проведено аналіз характеристик повітряних об’єктів, виділено три окремі групи характеристик повітряного об’єкта. Визначено важливість отримання груп характеристик, а також ознакові характеристики розподілено за ваговою часткою збільшення інформації про повітряний об’єкт. Створено інформаційну модель повітряного об’єкта.

Напрямом подальшого дослідження є аналіз характеристик, які спроможні виявити датчики даних про повітряні об’єкти, оцінювання відповідності виявлених характеристик повітряних об’єктів всіма типами датчиків для створення моделі обробки інформації про повітряну обстановку.
МАТЕМАТИЧНА МОДЕЛЬ ЗАХИСТУ ОСОБОВОГО СКЛАДУ ВІД ДІЇ ОТРУЙНИХ РЕЧОВИН РІЗНОГО ПОХОДЖЕННЯ ЗА РАХУНОК НАГНІТАННЯ ПОВІТРЯ І РУХУ ПОВІТРЯНОГО ПОТОКУ В ЛОКАЛЬНОМУ ОБ’ЄМІ
Authors: Мирошник Олег , Зобенко Наталія , Авраменко Олександр , Поліщук Василь
Published: July 2023

У даній статті розроблено математичну модель захисту особового складу від дії отруйних речовин різного походження за рахунок нагнітання повітря і руху повітряного потоку в локальному об’ємі, яка є системою рівнянь, де  перша залежність описує потенціал простого шару повітряного потоку, утвореного в процесі нагнітання повітря в локальний об’єм, друга – показує, що продуктивність фільтровентиляційної установки має дорівнювати величині потенціалу або перевищувати її, третя – описує кількість особового складу, яких можна розмістити в тимчасовому опорному пункті.
ВИВЧЕННЯ ТА ВПРОВАДЖЕННЯ ДОСВІДУ У ЗБРОЙНИХ СИЛАХ УКРАЇНИ
Authors: Гончаренко Євген , Ткаченко Анатолій
Published: July 2023

Збройні Сили України останнім часом набули досвіду ведення бойових дій. Цей досвід є безцінним для України. Автори описують термін, ідею, можливості та процес вивчення та впровадження досвіду, кому необхідно засвоїти бойовий досвід у Збройних Силах України. Процес отримання бойового досвіду складається з двох етапів: аналізу та впровадження, а також відповідних етапів: планування, спостереження, аналіз, прийняття рішення, впровадження та перевірка та поширення. Стаття присвячена вивченню досвіду бойових дій у Збройних Силах України. Метою статті є визначення напрямків удосконалення процедур засвоєння уроків з урахуванням вимог нормативних документів України та країн-партнерів НАТО.
Typing myalgic encephalomyelitis by infection at onset: A DecodeME study
Authors: Bretherick Andrew D. , McGrath Simon J. , Devereux-Cooke Andy , Leary Sian , Northwood Emma , Redshaw Anna , Stacey Pippa , Tripp Claire , Wilson Jim , Chowdhury Sonya , Lewis Isabel , Almelid Øyvind , Baby Sumy V. , Baker Tom , Becher Hannes , Boutin Thibaud , Clyde Malgorzata , Garcia Diana , Ireland John , Kerr Shona M. , McDowall Ewan , Perry David , Samms Gemma L. , Vitart Veronique , Wolfe Jareth C. , Ponting Chris P.
Published: July 2023

Background: People with myalgic encephalomyelitis/chronic fatigue syndrome (ME/CFS) experience core symptoms of post-exertional malaise, unrefreshing sleep, and cognitive impairment. Despite numbering 0.2-0.4% of the population, no laboratory test is available for their diagnosis, no effective therapy exists for their treatment, and no scientific breakthrough regarding pathogenesis has been made. It remains unknown, despite decades of small-scale studies, whether individuals experience different types of ME/CFS separated by onset-type, sex or age. Methods: DecodeME is a large population-based study of ME/CFS that recruited 17,074 participants in the first 3 months following full launch. Detailed questionnaire responses from UK-based participants who all reported being diagnosed with ME/CFS by a health professional provided an unparalleled opportunity to investigate, using logistic regression, whether ME/CFS severity or onset type is significantly associated with sex, age, illness duration, comorbid conditions or symptoms. Results: The well-established sex-bias among ME/CFS patients is evident in the initial DecodeME cohort: 83.5% of participants were females. What was not known previously was that females tend to have more comorbidities than males. Moreover, being female, being older and being over 10 years from ME/CFS onset are significantly associated with greater severity. Five different ME/CFS onset types were examined in the self-reported data: those with ME/CFS onset (i) after glandular fever (infectious mononucleosis); (ii) after COVID-19 infection; (iii) after other infections; (iv) without an infection at onset; and, (v) where the occurrence of an infection at or preceding onset is not known. Among other findings, ME/CFS onset with unknown infection status was significantly associated with active fibromyalgia Conclusions: DecodeME participants differ in symptoms, comorbid conditions and/or illness severity when stratified by their sex-at-birth and/or infection around the time of ME/CFS onset.
Konya Beyşehir’de Gedik Ahmed Paşa Camii
Authors: Yavuzyılmaz Ahmet
Published: July 2023

Konya ve çevresi tarih öncesi çağlardan günümüze kadar yerleşime sahne olmuş Anadolu’nun kadim şehirlerinden birisidir. Türklerin 1071 yılında Malazgirt Zaferiyle Türk Yurdu haline getirdiği bu topraklar başta Sultan ve ailesi olmak üzere devlet adamları, varlıklı insanlar tarafından sayısız ata yadigarı eserler ile donatılmıştır. Bunlar içerisinde camiler, medreseler, kervansaraylar, hamamlar, çeşmeler, köprüler gibi çok sayıda eser vücuda getirmişlerdir. Şüphesiz bunlar içerisinde İslamiyet’i kabul etmiş olan toplumların en önemli dini yapısı olan camiler gelmektedir. İslamiyet’le birlikte ortaya çıkan cami mimarisi farklı coğrafyalar da farklı malzeme ve yapım tekniklerinde inşa edildikleri görülür. Bunlar içerisinde taşıcı sistemi ve üst örtüsü ahşap olan yapılar ayrı bir grubu oluşturmaktadır. İlk örneklerini Karahanlı ve Gazneliler devrinde gördüğümüz ahşap direkli cami geleneği Türklerle birlikte Anadolu’ya taşınarak en zengin örneklerini yine bu topraklarda ortaya koymuşlardır. Konya’da Sahib Ata Camii ile başlayan ahşap direkli cami geleneği Beyşehir’de Eşrefoğlu Camii ile devam etmiştir. Eşrefoğlu Camiinden esinlenerek başta Konya ve çevresi olmak üzere Anadolu’nun diğer şehirlerinde ve köylerinde bu tarz camileri görmek mümkündür. Bunlardan birisi de Beyşehir’in Üstünler Mahallesinde bulunan Gedik Ahmet Paşa Camii’dir. Bu çalışmada Gedik Ahmed Paşa Camii plan, mimari, süsleme, malzeme ve teknik özellikleri bakımından tanıtılarak farklı bölgelerdeki benzer örneklerle karşılaştırmaları yapılarak ilim alemine tanıtılacaktır.
Büyük Selçuklu Devleti’nde Vezirin Yargısal-Cezaî Görev, Yetki ve Sorumlulukları Üzerine
Authors: Tarifci Sinan
Published: July 2023

Büyük Selçuklu Devleti’nde vezir, hükümdardan sonra gelen en yüksek idareci idi. Dönemin telakkisine göre, sultanın ve ülkenin iyi veya kötü gidişatı vezire bağlıydı. Kendisinden önceki İslâm ve Türk-İslâm devletlerinde olduğu gibi, Büyük Selçuklu Devleti’nde de vezir, devlet işlerini geniş bir salâhiyetle sevk ve idare ederdi. Bu cümleden olarak vezir; idarî, askerî, malî, siyasî, dinî işlerde yetki sahibi idi. Devlet teşkilâtını oluşturan her bir dîvân (dîvân-i inşâ ve’t-tuğrâ, dîvân-i istifâ-yi memâlik, dîvân-i işrâf-i memâlik, dîvân-i arz), idarî bir hiyerarşi ile başında vezirin bulunduğu dîvân-i a’lâya bağlı idi. Dolayısıyla vezir, bürokrasinin başı idi. Bununla birlikte, geniş yargısal-cezaî salâhiyeti de haizdi. Bu çalışmada, Büyük Selçuklu Devleti’nde vezirin yargısal-cezaî görev, yetki ve sorumlulukları çerçevesinde kadı’l-kudat ve kadıları tayin etmek ve azletmek, gerek dîvân-i mezâlimde ve gerekse dîvân-i mezâlim dışında şikâyetlerle ilgilenmek, davalara bakmak, hükümler vermek, suçları bağışlamak, cezaları kaldırmak hususları ele alınacaktır. Nihayet, adalet ve zulüm ekseninde Büyük Selçuklu vezirlerine yöneltilen takdirler ve tenkitlere değinilecektir.
A. V. Kunin’in Çeviri Stratejilerine Göre Ağrı Dağı Efsanesi’nin Türkçeden Rusçaya Çevirisi
Authors: Dönmez Nuray
Published: July 2023

Deyimbilimin Rus dilbiliminin bağımsız bir bilim dalı olarak ortaya çıkışı, Rus bilim insanlarının 1930-1940’lı yıllardaki çalışmalarıyla başlar. Ancak deyimbilim, dilbilimci V. V. Vinogradov’un “Dilbilimsel Bir Disiplin Olarak Rus Deyimbiliminin Temel Kavramları” (Osnovnıye ponyatiya russkoy frazeologii kak lingvistiçeskoy distsiplinı – 1946) ve “Rus Dilindeki Deyim Birimlerin Temel Türleri Üzerine” (Ob osnovnıh tipah frazeologiçeskih yedinits v russkom yazıke -1947) çalışmaları sayesinde gelişim gösterir. Vinogradov’un söz konusu iki çalışmasıyla deyimbilim, dilbilimin ayrı bir dalı olarak biçimlenmeye başlar. Bu çalışmalarda Vinogradov deyimlerde sınıflandırmaya gider ve bu sınıflandırma tüm dünya dillerinde deyimler üzerine yapılan çalışmaların temelini oluşturur. A. V. Kunin ise deyimbilim, biçimbilim ve sözlükbilim üzerine çok sayıda makale ve ders kitabı olan, ünlü “İngilizce- Rusça Deyimbilim Sözlüğü”nün yazarı ve “A. V. Kunin Deyim Okulu” nun kurucusudur. Rusça-İngilizce dil çiftinde deyimlerin çevirisi üzerine ortaya koyduğu yöntemlerle deyimbilim alanındaki önde gelen Rus dilbilimciler arasındadır. Çalışmanın amacı; dünya edebiyatında yer etmiş bir yazar olan, eserlerinde kültür ve dil unsurlarını ön planda tutan Yaşar Kemal’in söz varlığı ve kültürel ögeler açısından zengin olan Ağrı Dağı Efsanesi romanındaki deyimlerin Rusçaya aktarım şeklini incelemektir. Söz konusu inceleme Vinogradov’un deyim sınıflandırması ve Kunin’in çeviri stratejileri çerçevesinde ele alınmıştır. Çözümlemeyi daha anlaşılır kılmak için Türkçe deyimlere karşılık gelen Rusça deyimler sözcüğü sözcüğüne (anlamsal) ve yapısal açıdan incelenmiştir. Elde edilen bulgular ışığında diller arası uyuşmazlıklar göz önünde bulundurularak imgesel farklılıklar ortaya konmuştur.