bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Carbamide Peroxide Bleaching Gel with and without Remineralizing Agents on Microtensile Bond Strength of Resin Composites to Enamel
Authors:   DDS, MS, Assistant Professor, Department of Operative Dentistry School of Dentistry, Rafsanjan University of Medical Sciences, Rafsanjan, Iran., Salehi Arman , Sadeghi Mostafa ,   DDS, MS, Professor Department of Oral Dentistry School of Dentistry, Rafsanjan University of Medical Sciences, Rafsanjan, Iran., Salehi Negar ,   DDS, MS, Assistant Professor, Department of Oral Medicine School of Dentistry, Rafsanjan University of Medical Sciences, Rafsanjan, Iran.
Published: June 2024

Introduction: Carbamide peroxide bleaching gel, along with remineralizing agents, can induce changes in the structure and mineral content of enamel, potentially leading to a decrease in the bond strength of resin composite to the enamel. Therefore, this laboratory study aimed to determine the effect of carbamide peroxide bleaching gel with and without remineralizing agents on the microtensile bond strength (µTBS) of resin composites with microhybrid and nanofill structures to enamel. Materials and Methods: Thirty extracted third molar teeth were randomly divided into five groups, each group subdivided into two equal subgroups: Group 1: Control group, Group 2: Bleaching gel without fluoride, Group 3: Bleaching gel containing fluoride, Group 4: Bleaching gel containing CPP-ACP, and Group 5: Bleaching gel containing fluoride and CPP-ACP. In the first subgroups, nanofilled resin composite Filtek Z350, while in the second subgroups, microhybrid resin composite Filtek Z250 were bonded to enamel surface. After specimen preparation, µTBS was measured using a universal testing machine. Data were analyzed using parametric tests (P value<0.05). Results: The highest µTBS of resin composite to enamel was observed in the control group, while the lowest bond strength was seen in the fluoride-containing bleaching group. Comparisons of µTBS between the study groups pairwise, except for the comparison between the control group and the bleaching group, the bleaching group with (CPP-ACP+Fluoride), and the (CPP-ACP) group with the fluoride group, showed significant differences in bond strength. Although, the mean µTBS of the Filtek Z250 composite was higher than the Filtek Z350 composite in all groups, but this difference was not statistically significant. Conclusion: The use of carbamide peroxide bleaching gel with remineralizing agents leads to a decrease in µTBS of the resin composite to the enamel.
PUBLIC MANAGEMENT OF CURRENCY SECURITY IN UKRAINE: CHALLENGES AND PERSPECTIVES IN MODERN REALITIES
Authors: Ilychok Bohdan , Dziurakh Yurii , Karkovska Veronika , Kucher Anatolii , Маrмulyak Аnna , Tsyrkin Andrii
Published: June 2024

The article examines issues related to the effectiveness of public administration in the field of monetary security in Ukraine. The article presents general characteristics of the nature, state, and dynamics of the effectiveness of public administration in the field of currency security in Ukraine. The assessment of the current state and dynamics of the currency security indicators in Ukraine was made on the basis of the characteristics of the state monetary policy components indicators compared to similar indicators in Poland. The characteristics of exchange rate dynamics, GDP dynamics, and labour market dynamics in Ukraine and Poland are presented. The main economic factors affecting the exchange rate, namely the inflation rate and the state of the balance of trade account of the balance of payments have been considered. The main factors reducing the efficiency of Ukraine's monetary security administration are detailed. The dynamics of the indicators of the level of Ukraine's shadow economy proved to be contrary to the goals and objectives of the "Strategy of Ukraine's Economic Security until 2025". The ways to minimize the negative influencing factors and, accordingly, strengthen the implementation of monetary and credit policy and improve the efficiency of state management of monetary security of Ukraine were proposed. The development of currency circulation in Ukraine is ensured by the state's influence on monetary relations by specially authorized bodies with different legal statuses and powers. In practice, difficulties arise in the application of monetary law in the process of currency regulation. The mechanisms of interaction between state control bodies in the field of currency regulation have not yet been established, which weakens the position of the state in the currency market and hinders the process of integration into the international economic system.
FINANCIAL ASPECTS OF DIGITAL MARKETING ECOSYSTEMS FORMATION IN THE SPHERE OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Authors: Larina Yaroslava , Zelisko Inna , Holitsyn Andrii , Havrysh Oksana , Yesmakhanova Alua , Nedopako Natalja
Published: June 2024

The main purpose, presented in this article is to investigate and identify the key financial aspects and problematic issues of digital marketing ecosystems' formation in the sphere of information and communication technologies.Taking into account structural market transformations, it has been defined that the marketing ecosystem is a digital platform where the consumer can purchase goods and financial services from different manufacturers, enhancing the effect of their simultaneous use. It is justified that on the basis of mutually effective functioning, the ecosystem gathers, researches and obtains information, financial services, e-commerce services, public services, and social interaction. In the structure of the ecosystem, it is worth highlighting that financial and socio-economical services are the most important components of the digital ecosystem, as the urgency of their use requires flexibility from the point of view of defining financial services as a crucial indicator in the medium and long run for the full strategic development of ICT enterprises by direct obtaining of financial and other licenses, which exists on the current market environment.It is determined that the main goal of the digital marketing ecosystem formation is to provide financial services to clients in real-time, and also the development of a client-centric approach not only to attract the target audience with various services, but also to attract them to purchase products and receive services within the digital ecosystem and, as a result, to extend the duration of the target audience's stay in the ecosystem due to focusing attention on his needs, increasing his loyalty and providing the potential consumer with favourable conditions for using a complex of digital products and financial services. It was defined that to solve the issue of increasing the profitability level of ICT enterprises should be a comprehensive promotion of the digital marketing ecosystem's development by the participants of the target market.
THE IMPACT OF HUMAN RESOURCE MANAGEMENT STRATEGIES ON THE COMPANY PROFITABILITY
Authors: Bilousko Tamila , Kazanovskyi Andrii , Mogylevskyi Rustam , Zasunko Serhii , Rud Inna
Published: June 2024

The aim of the study is to evaluate the impact of the human resource management (HRM) strategy on the company's profitability. The research employed economic, mathematical, and statistical methods (correlation and regression analysis, Granger causality test, Dickey-Fuller test, Beaver ratio, and ZEW Economic Sentiment Index). The profitability analysis found that the profit increased by approximately 1% (USD 13 billion) in the USA. It was determined that US companies are characterised by a developed HRM strategy and the profitability of companies is increasing. The analysis of the impact of HRM strategy on profit was carried out only for the 20 largest US companies. It was studied that profitability, rates of change in wages and average wages have a positive effect on increasing profits, and the most significant is the effect of labour productivity, which confirms previous conclusions about the positive impact of HRM strategy on the company profitability. The main conclusion is the need for significant investment in employee training, development of specialised training programmes and professional development of employees; material encouragement of personnel; improvement of working conditions and organisation; creating a favourable moral and psychological environment, and providing opportunities for career and scientific development. Further research can be aimed at avoiding the existing limitations of this study and moving to the empirical analysis of individual organisations or their aggregates in developing countries, which also has practical value. The selected evaluation method made it possible to determine the type of HRM strategy and adjust its impact on profitability, which is also an academic novelty.
ANALYZING THE EFFICIENCY OF DIGITALIZATION IN SMALL AND MEDIUM-SIZED ENTERPRISES ACROSS EU COUNTRIES USING DEA MODELS
Authors: Kyshakevych Bohdan , Maksyshko Natalia , Hrytsenko Kostiantyn , Voronchak Ivan , Demediuk Bohdan
Published: June 2024

The process of digitizing businesses involves ongoing investments and additional costs, leading to the inevitable inquiry into the economic impact of digital transformation. Specifically, it's important to evaluate how this process contributes to the economic growth of nations. The article introduces a method for creating a ranking of European countries according to the economic benefits derived from digitalizing businesses of different scales. To achieve this, DEA models were developed to measure the effectiveness of digital adoption by small and medium-sized enterprises and larger corporations. For input variables, we selected metrics that reflect the extent of business digitalization, specifically, the proportion of SMEs (small and medium-sized enterprises) with a high digital intensity index (DII), the percentage of SMEs utilizing cloud technologies, and the contribution of SME turnover to the overall e-commerce turnover. The output variables chosen were metrics indicative of a country's economic health: GDP per capita, the ratio of exports to GDP, and the international investment position. The evidence demonstrates that due to significant differences in size, economic advancement, and digitalization levels among EU countries, the VRS model more adeptly accommodates these disparities. This approach permits the evaluation of each country's performance based on its unique situation and potential for development, without consideration of its economic magnitude. In 2022, Denmark, the Netherlands, Sweden, Finland, Malta, and Belgium emerged as the frontrunners in digital intensity among SMEs, with nearly 40% of businesses exhibiting a high degree of digital engagement. Among these leaders, only Malta and the Netherlands achieved the highest efficiency in leveraging digitalization for economic growth, as determined by the VRS model that considers variable returns to scale. It was shown, that the economic effect of digital transformation on large enterprises in EU countries is more substantial than on small and medium-sized enterprises.
КОМПЕНСАЦІЙНА ВАРІАЦІЯ ДОХОДУ ДЛЯ ОЦІНКИ ВПЛИВУ ІНФЛЯЦІЇ НА ДОБРОБУТ УКРАЇНСЬКИХ ДОМОГОСПОДАРСТВ
Authors: Кириленко Володимир , Ткаченко Олена , Мельник Олексій , Самійленко Андрій , Галабурда Микола
Published: June 2024

Стаття присвячена розробці та апробації аналітичного інструментарію, що має поліпшити чутливість поширених методів оцінювання динаміки добробуту домогосподарств до змін у структурі їхніх споживчих видатків. Для цього запропоновано використовувати концепцію компенсаційної варіації доходу (споживчого бюджету) та підхід Слуцького до графічного моделювання й формального вираження розмірів компенсаційної варіації. Застосування розробленого інструментарію для оцінювання динаміки добробуту домогосподарств України за період 2014-2021 рр. дозволило уточнити характер розподілу інфляційного тиску між домогосподарствами з різним рівнем доходу. Було виділені групи домогосподарств, що через специфічну структуру своїх споживчих видатків (їх високу сконцентрованість на товарах і послугах першої необхідності, ціни на які зростають швидше, ніж агрегований індекс споживчих цін за всіма товарними групами) опиняються в становищі «аутсайдерів» та стикаються з нестачею зростання номінальних доходів навіть для того, щоб зберегти обсяги споживання (економічний добробут) на рівні базового періоду. Апробація запропонованого інструментарію підтвердила його аналітичний потенціал, зокрема щодо виділення внеску окремих товарних груп у динаміку добробуту домогосподарств і уточнення характеру залежності між рівнем доходу домогосподарств і темпами зростання їхнього економічного добробуту.
THE CONCEPT OF RISK MANAGEMENT: AN INTEGRATED ANALYSIS BASED ON THE CRITERIA OF THE FINANCIAL CONDITION OF ENTERPRISES
Authors: Zhukevych Svitlana , Rozheljuk Viktoria , Portovaras Тetiana , Zhuk Natalіa , Denchuk Pavlo
Published: June 2024

The article is a theoretical and methodological study of risks as an important concept of enterprise management, highlighting the methodology of comprehensive risk analysis based on the criteria of the enterprise's financial condition. The essence and tasks of enterprise risk management and the place and role of analysis as a priority, all-encompassing functional component are highlighted. Analysis and assessment of the level of risks in statics and dynamics, using the integral function of the financial state of a multidimensional dynamic object, makes it possible to track the zones of unacceptable risk in the development of the enterprise. The calculation of the integrated assessment of the impact of risks on financial stability is carried out with the help of definitions of the outlined financial coefficients that characterize the potential of the financial state, the deviation from the normative and calculated values of which characterizes a certain level of risks of economic entities. The quantitative assessment of risks and the calculation of the comprehensive assessment were carried out according to groups of financial condition criteria - financial stability, liquidity, business activity, and profitability. Deviation from the normative value indicates the risk of disruption of the efficiency and financial stability of the enterprise under the influence of a number of factors of direct and indirect action. Determining the integrated assessment of risks for the researched period made it possible to follow the dynamics, identify the risks of enterprises and draw a conclusion about changes in their comprehensive assessments for all groups of criteria that are in the critical risk zone. The applied methodology allows for the development of measures and reasonable management decisions, which are taken in the short and long term to preserve the financial stability and efficiency of the enterprise. It is important to predict the prevention of risks to financial and economic efficiency and financial condition.
SUSTAINABLE DEVELOPMENT DETERMINANTS IN THE CONTEXT OF DIGITAL TRANSFORMATION
Authors: Strilchuk Yulia , Krasnova Iryna , Khodakevich Serhiy , Metsger Ievgen , Stryzhak Artur , Dubas Andriy
Published: June 2024

Progress towards sustainable development is the priority for countries all over the globe. Understanding the essence of sustainable development is a basis for conducting research and practical actions. The aim of the article is to find out the global determinants of sustainable development in the context of digital transformation. The era of digital technologies creates new approaches to solving available issues and challenges. New normality requires defining global determinants of sustainable development and creating new tools for achieving its goals. The study has provided empirical evidence and proved that ICT is one of the important drivers of sustainable development. The conducted analysis shows that there is a direct impact of ICT development and digitisation on achieving SDG 9 "Industry, Innovations and Infrastructure”. The indirect impact of digitalisation on the SDGs is analysed. It is proved that the implementation of digital technologies in business processes and digitalisation of non-IT sectors of the economy will contribute to the comprehensive implementation of a number of SDGs, such as SDGs 3, 4, 8, 9, 11, 12, and will give impetus to the achievement of other goals, which will generally have a synergistic effect. Benchmarking of practices used by well-developed countries enabled the identification of a number of priority areas related to the digitisation of the economy, namely, the development of digital skills among the population for entrepreneurial activities, state support for the digitalisation of business, especially SMEs, promotion of e-commerce, electronic payments. This study makes multiple contributions namely to academic debate on the influence of digitisation on sustainable development, demonstrates the interrelations between SDGs and highlights evidence on the global determinants of sustainable development. Conducted research outlines 4 groups of factors to enhance achieving SDGs in terms of digital transformation: 1) network coverage; 2) the number of Internet users; 3) affordability of access to the Internet; 4) digital literacy.
ФІСКАЛЬНА ДЕЦЕНТРАЛІЗАЦІЯ Й МІСЦЕВІ ФІНАНСИ В УКРАЇНІ ТА КРАЇНАХ-ЧЛЕНАХ ЄС
Authors: Вдовічен Анатолій , Чорновол Алла , Мустеца Ірина , Табенська Юлія , Томнюк Тетяна
Published: June 2024

Фіскальна децентралізація є важливим трендом розвитку системи місцевих фінансів в Україні та країнах-членах ЄС. Децентралізаційні процеси засвідчили свою ефективність щодо більш ефективної алокації, розподілу та витрачання коштів платників податків. Метою дослідження є оцінка рівня децентралізації в царині доходів і податкової автономії в країнах-членах ЄС та Україні як важливих пріоритетів забезпечення фінансової спроможності органів місцевого самоврядування, а також визначення шляхів розвитку місцевих фінансів у середньостроковій перспективі. Ми детально проаналізували особливості доходів місцевих бюджетів і виявили, що трансферти державного бюджету переважали над податковими надходженнями в період із 2001 по 2022 рік. Серед європейських країн Нордичні країни й країни з трирівневою бюджетною системою (Німеччина та Іспанія) мали найвищий рівень фіскальної децентралізації в царині власних доходів. У країнах Центральної Європи бюджетні системи України, Чехії та Польщі виявилися найбільш децентралізованими. Найвищий рівень податкової автономії характерний для скандинавських і країн із трирівневою бюджетною системою (Бельгія та Іспанія). Цей показник в Україні є низьким і потребує підвищення в середньостроковій перспективі. Автори пропонують шляхи підвищення фінансової спроможності органів місцевого самоврядування: запровадити спільну модель адміністрування податку на майно для органів Державної податкової служби й органів місцевого самоврядування; використовувати оціночну вартість нерухомого майна, а не площу нерухомого майна як базу оподаткування щодо податків на майно; розширити процес цифровізації в царині справляння місцевих податків.
IMPACT OF DIGITALIZATION OF THE ECONOMY ON TRANSFORMATION OF THE LABOR MARKET: OPPORTUNITIES AND THREATS
Authors: Nazarova Galyna , Honcharova Svitlana , Ачкасова Оксана , Nazarov Nikita , Semenchenko Alina , Khomenko Petro
Published: June 2024

The article discusses the current problems of digitalisation of the economy in the context of the transformation of the labour market and employment. The study notes that in the current economic conditions, the digitalisation of the economy is becoming a lever that significantly affects the labour market and changes its situation. The changes in the structure of vacancies, in the context of work, and in the professional competencies of the workforce are determined. The authors conclude that the digitalisation of the economy is a complex process that creates both additional opportunities and threats, especially in terms of employment. These trends and features draw the attention of many scholars to this topic and make it very relevant.The purpose of the article is to further develop theoretical provisions and practical recommendations on the impact of digitalisation of the economy on the transformation of the labour market and employment. The object of research is the process of labour market transformation, which is influenced by the digitalisation of the economy. The subject of the study is the theoretical and practical aspects of the impact of economic digitalisation on the transformational changes taking place in the labour market.The main results of the study: the evolution of the concept of ‘digital economy’ is investigated, the approaches of different authors to its essence are presented; the indicators of the labour market and employment in Ukraine are assessed, its features and development trends are determined; the essence of the concept of ‘digitalisation of the economy’ is clarified and specified; a conceptual scheme of digitalisation of the economy is proposed and substantiated; the opportunities and threats of the impact of the digitalisation of the economy on the labour market are summarised, as well as the expected results and possible consequences for employment are considered; measures of state regulation of employment are proposed in terms of opportunities and threats of the digitalisation of the economy to the labour market.
THE INFLUENCE OF BIG DATA ANALYSIS ON THE TIMING OF FINANCIAL REPORTS ITS EFFECTS ON INVESTOR DECISIONS
Authors: Alkhafaji Bashaer , Mohammed Riyam , Hameedi Karrar , Wahhab Asaad
Published: June 2024

The digital revolution has led to the proliferation of big data, which poses distinct obstacles to data analysis due to its large quantity, diverse nature, and high speed. These challenges are a direct consequence of the digital revolution. Hence, our article examines the notable impact of big data technology on investors' decision-making. This is seen in the choices made by investors to divest from their investments or reallocate their funds to other assets in response to perceived dangers in the Iraq market and by considering the indirect influence of the timing of financial reporting on gathering the necessary data. A survey was created based on the topics discussed in the studies. Our analysis focuses on the period from January to March 2024. A total of 157 respondents participated in this research, comprising academics from universities, financial experts, and investors in companies listed on the Iraq Stock Exchange. This study used the statistical program SPSS and the course analysis method. The study discovered a statistically significant impact of big data, including its attributes, such as quantity, diversity, and speed, on the timing of financial reporting. The effect of big data on investors' decision-making is statistically significant. The time of issuing information has a significant impact on investors' judgments. Furthermore, investing decisions in Iraqi companies listed on the Iraqi Stock Exchange are marginally impacted by the preparation of financial reports inside the big data framework.
EVOLUTION OF FUNCTIONS OF THE NATIONAL BANK OF UKRAINE: ECONOMIC AND LEGAL STUDY
Authors: Blikhar Mariia , Natyrkach Ruslana , Chystokletov Leontii , Shyshko Valerii , Hula Ivanna
Published: June 2024

The article is devoted to the analysis of the evolution of the functions of the National Bank of Ukraine for the period 1991-2023. The author's definition of the functions of the National Bank of Ukraine as its main directions and types of activities aimed at ensuring the stability of the monetary unit, protecting the rights and interests of the National Bank and the rights of consumers of financial services, etc. It was established that the scope of functions of the National Bank of Ukraine includes: establishment, security, foreign policy, foreign economic, human rights protection, anti-corruption, programmatic, law-making, control, and personnel. It has been proven that the functions of the National Bank of Ukraine are not exhaustive. The research methodology is formed within the framework of the use of economic and legal approaches. It is appropriate to analyze the base scenario of the macroeconomic forecast of the National Bank of Ukraine based on assumptions regarding further weighted monetary and fiscal policy and a wide range of economic and financial data used by the National Bank of Ukraine in the development of its monetary policy and control over its implementation. It is substantiated that when classifying the functions of the National Bank of Ukraine according to the criterion of the direction of its activities, it is necessary to take into account the dual nature of the National Bank of Ukraine: it is at the same time the central bank of Ukraine and a special central body of state administration. The factors that influenced the assignment of new functions to the National Bank of Ukraine and the exclusion of previously existing ones were determined. It is proved that during 1991-2023 the functions of the National Bank of Ukraine were expanded based on the principle of "prerogatives" and "inalienable rights".
ДЕКАРБОНІЗАЦІЯ ЯК ЗАПОРУКА СТАЛОГО РОЗВИТКУ: ВИКЛИКИ Й ПЕРСПЕКТИВИ ЄС ТА УКРАЇНИ
Authors: Миськів Галина , Іваницький Роман
Published: June 2024

Досягнення сталого розвитку в усьому світі значною мірою залежить від упровадження комплексної енергетичної трансформації та декарбонізації в усіх секторах економіки. Це потребує аналізу чинників і наслідків, пов’язаних із цими зусиллями. Тому це дослідження має на меті оцінити й проаналізувати чинники та бар’єри, що впливають на скорочення викидів парникових газів (ПГ) і впровадження стратегій декарбонізації. Окрім того, стаття окреслює перспективи розвитку країн ЄС та України в контексті енергетичної трансформації й досягнення сталого розвитку. Результати дослідження підкреслюють тенденцію до зменшення викидів парникових газів і в ЄС, і в Україні з 2006 по 2022 рік, незважаючи на зростання динаміки ВВП. Крім того, спостерігається збільшення частки відновлюваної енергетики та зниження енергоємності ВВП досліджуваних країн. Енергетика й транспорт визначені як найскладніші для декарбонізації сектори, а тому впровадження водневих технологій у них є найбільш актуальним. За результатами регресійного аналізу за період 2012-2022 рр. доведено взаємозалежність між викидами CO2, обсягом ВВП та енергоємністю ВВП в країнах Європи. Отримана залежність дозволяє спрогнозувати викиди в європейських країнах, і чим менша енергоємність, тим менший буде вуглецевий слід. Досліджено державну політику підтримки низьковуглецевих технологій, яка виявляється в ухваленні та реалізації екологічного законодавства, зокрема водневих стратегій. Законодавство щодо клімату забезпечує глобальну основу для економічних і соціальних перетворень із метою подолання глобального потепління та переходу від викопного палива. З 2022 року війна в Україні стала серйозним викликом для сталого розвитку Європи та впливає на викиди вуглецю й стійкість клімату. Без досягнення миру неможливо досягти сталого розвитку.
IMPROVEMENT OF THE CHANGE MANAGEMENT MODEL AT THE HOTEL INDUSTRY ENTERPRISES
Authors: Grynko Tetiana , Hviniashvili Tetiana , Oliinyk Tetiana , Saihak Yelyzaveta , Yudina Olena , Korneyev Maksim
Published: June 2024

The article is devoted to the development of methodological approaches and practical recommendations for improving the change management model in the enterprises of the hotel industry. Based on the definition of the functioning peculiarities of modern enterprises of the hotel industry, it is proved that traditional and classical models of change management are ineffective in modern changing conditions, and it is substantiated that the model of change management at enterprises of the hotel industry should be based on a situational approach, which transforms it into an "improvisational" one. The change management model, in which managers make decisions based on intuition and change management is carried out through constant improvisation, represents a flexible and adaptive approach to managing an organization in conditions of constant uncertainty and variability of the external environment. Key aspects of this model include the acceptance of intuition's importance in the decision-making process, where managers value intuitive propositions and apply them in their activities. Instead of pre-designed and tough change strategies, change management is based on the organization's ability to quickly adapt to changes and respond to situations that arise in real time. The effectiveness of such a model is supported by an open and active exchange of information and ideas between management and employees, which helps stimulate improvisation and making non-standard decisions. The article proposes an algorithm for managing changes in hotel industry enterprises, developed taking into account the survey results of employees of 25 Ukrainian hotels of various categories. This algorithm works in the form of a continuous cycle and consists of six stages. The results of the survey also emphasize the relevance of the problem of effective change management in the modern hotel sector.
FINANCIAL MANAGEMENT OF ENTREPRENEURIAL UNIVERSITIES IN THE CONDITIONS OF DIGITALIZATION, SMART ECONOMY AND THE DEVELOPMENT OF EDUCATIONAL TOURISM
Authors: Galych Oleksandr , Barna Marta , Fedirets Oleg , Fedirko Hanna , Bielialov Taliat , Puzyryova Polina
Published: June 2024

The article defines the key aspects of methodical support of financial management of entrepreneurial universities in the conditions of digitalization, smart economy and development of educational tourism. Attention is focused on the fact that at this time Ukraine faced complex phenomena caused by the invasion of the Russian Federation on the territory of our state, which caused powerful changes in all sectors, industries and industries of Ukraine. It was noted that against the background of active digitalization and financial instability, migration shifts and the flow of human resources took place. In this context, there is a need for an active policy of creating and evaluating the effectiveness of the concept of financial management of entrepreneurial universities in the conditions of digitalization, smart economy and the development of educational tourism, taking into account the challenges faced by the modern economy of Ukraine. With the use of methods of production functions, the article proposes an assessment of the financial management of entrepreneurial universities. It was noted a need to increase the financial support of entrepreneurial universities, which is important for improving the quality of education and tax revenues at the regional and state levels. Attention is focused on the phenomenon of increased outflow of students outside of Ukraine with the simultaneous outflow of teaching staff abroad. It was noted that it is the effective financial policy of supporting entrepreneurial universities that can reduce negative phenomena in education.
INCLUSION IN UKRAINE: MODERN CHALLENGES
Authors: Machynska Nataliia , Blikhar Viacheslav , Osikowicz Żanna
Published: June 2024

The article is devoted to a theoretical and practical analysis of the problem of inclusion: formation and development, features of educational inclusion, and mechanisms of implementation of inclusive higher education. Based on the analysis of regulatory documents and scientific research, the authors determine the most significant stages of the formation and development of inclusion in Ukraine. The requirements for specialists needed by the modern domestic education system have been analyzed. The article emphasizes the trends in the process of invalidation of the population of Ukraine. The authors determine the expediency and necessity of wide implementation of educational inclusion in the system of higher education, in particular: ensuring free access of all higher education applicants to educational and methodical materials and creating the necessary special units. On the basis of the analysis of the results of the conducted survey, the possible ways of solving the current problems of educational inclusion in the higher education system are substantiated and characterized: support of the teaching staff in the organization of an inclusive educational environment in the institution of higher education; support for education seekers who belong to the category of persons with special needs; financing and implementation of regulated and guaranteed mechanisms for financial support of higher education institutions; technical and methodological support of the educational process. Also, emphasis is placed on electronic inclusion, which is interpreted as a social movement aimed at overcoming the digital divide among different categories of the population. It was found that the appropriate level of organization of an inclusive educational environment is observed in institutions of general secondary education. Instead, HEIs need more active involvement of specialists, technical equipment and financial support for effective educational inclusion. An important factor is the availability of computer equipment: ensuring access to free or low-cost computers, in particular through the implementation of special target programs, charity projects, etc. It is also relevant to search and exchange data to diversify the ways of obtaining education for persons with special educational paths, to ensure effective interpersonal communication despite temporal and spatial boundaries.
Qowaid Fiqhiyyah
Authors: Adly Muhammad Amar , Firmansyah Heri , Lubis Indah Amani
Published: July 2024

Abstrak ini menjelaskan pentingnya kaidah-kaidah fiqih sebagai pedoman hukum bagi umat Islam dalam kehidupan sehari-hari. Tanpa pedoman ini, umat Islam tidak dapat mengetahui batas-batas tindakan yang diperbolehkan dan tidak dapat menentukan prioritas perbuatan yang harus dilakukan atau ditinggalkan. Dalam Islam, pedoman utama adalah Al-Qur’an dan Sunnah Nabi yang menjadi rujukan utama dalam berperilaku dan menyelesaikan masalah hukum. Al-Qur’an, sebagai pedoman hidup, memberikan ajaran yang sempurna dan lengkap, meskipun sering kali hanya mencakup prinsip-prinsip dasar yang kemudian ditafsirkan lebih lanjut oleh Sunnah Nabi. Fiqih, yang didefinisikan sebagai pengetahuan tentang hukum-hukum syara’ yang bersifat amaliyah berdasarkan dalil, merupakan hasil ijtihad para mujtahid dalam menggali hukum dari Al-Qur’an dan Sunnah. Fiqih ini bersifat elastis dan dapat berkembang seiring waktu, yang mengarah pada munculnya berbagai mazhab fiqih. Untuk memahami dan menerapkan fiqih dengan baik, diperlukan penguasaan terhadap ilmu ushul fiqh dan al-qawaid al-fiqhiyyah, yang membantu dalam mengistinbathkan hukum syara’ dan menyelesaikan masalah-masalah baru yang tidak dijelaskan langsung oleh nash. Banyak ulama dari berbagai mazhab fiqih telah menulis tentang kaidah kaidah fiqih, hal ini terbukti dengan banyaknya karya karya ulama masa lalu, yang menjadi landasan penting dalam memahami dan mengembangkan hukum Islam.
Pengaruh Fasilitas dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Mata Hati Cafe Tulungagung
Authors: Wardhani Herlina Dwi , Hastuti Maria Agatha Sri Widyanti
Published: July 2024

Di era globalisasi saat ini, di mana dunia usaha mengalami perkembangan yang sangat pesat. Banyak pelaku usaha yang bermunculan dalam mendirikan sebuah bisnis. Dengan munculnya banyak pelaku usaha, menjadikan banyak juga persaingan ketat antara sesama pengusaha terutama dalam bidang kuliner. Salah satunya adalah Mata Hati Cafe Tulungagung, tempat nongkrong yang menjadi minat dalam berkunjung para anak-anak muda di Tulungagung. Penelitian ini bertujuan untuk mengetahui pengaruh fasilitas dan kualitas pelayanan terhadap kepuasan konsumen pada Mata Hati Cafe Tulungagung. Teknik pengambilan data dengan melakukan penyebaran angket atau kuesioner kepada para konsumen Mata Hati Cafe Tulungagung. Hasil uji penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan antara variabel fasilitas terhadap kepuasan konsumen dengan sebesar 0,000 < 0,05 dan thitung > ttabel sebesar 19,251 > 1,979 dan juga terdapat pengaruh positif dan signifikan antara variabel kualitas pelayanan terhadap kepuasan konsumen yaitu sebesar 0,000 < 0,05 dan thitung > ttabel sebesat 17,818 > 1,979. Hasil uji F menunjukkan bahwa nilai Fhitung > Ftabel yaitu sebesar 214.,512 > 3,070. Hal ini dapat menunjukkan terdapat pengaruh secara simultan dan signifikan variabel fasilitas (X1) dan kualitas pelayanan (X2) terhadap kepuasan konsumen (Y) pada Mata Hati Cafe Tulungagung.
Sosialisasi Pentingnya Pengetahuan Dasar Akuntansi Pada Pelaku UMKM di Desa Sade Lombok Tengah
Authors: Pratiwi Widya , Nuada I Wayan , Syukri Muhammad , Rizkina Rusdayanti , Aini Khotiatul , Rizal Lalu
Published: July 2024

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in improving the Indonesian economy. However, MSMEs often face problems due to unorganized financial management. This is due to the lack of knowledge of MSME actors regarding Accounting Science. As a result, MSME actors have difficulty applying accounting practices in managing their business. Seeing this problem, it is necessary to conduct socialization for MSME actors in Sade Village. This socialization aims to increase the knowledge of MSME actors about the importance of basic accounting knowledge in the development of MSMEs. The stages of this service activity include the preparation stage, implementation stage, and evaluation. After the socialization, the knowledge and insight of MSME actors on the importance of basic accounting knowledge in the development of MSMEs increased. Likewise, the awareness of MSME actors to apply accounting practices in business financial management has also increased. This service activity has a positive impact on increasing the knowledge and insight of MSME actors because the use of accounting for MSMEs is very important to help business owners or business actors run their businesses.
The Influence of Customer E-Service, Information Quality, and Customer Privacy on Shopee’s Customer Loyalty with Customer Satisfaction as the Intervening Variable in Medan
Authors: Alimin Erina , Jocelyn Ivana
Published: July 2024

At present, a wide range of sectors and industries employ technology information for their operations, specifically in the area of electronic e-commerce. Shopee Pte. Ltd., operating under the trade name Shopee, is a worldwide technology corporation headquartered in Singapore that specializes in electronic commerce and Shopee emerges as the leading e-commerce platform in Indonesia during the initial quarter of 2023. However, Shopee's customer e-service, information quality, and customer privacy still has problems even though they are currently the leading e-commerce company. Researchers must therefore analyse the factors of the variables that influence customer loyalty with customer satisfaction as the intervening variable in order to endure the industry's intense competition.  The sample in this study was 97 respondents .The sample itself was being collected using purposive sampling and distributed to customers that using Shopee in the last 2 years The sample itself was being collected using purposive sampling and distributed to customers that using Shopee in the last 2 years. The result of this research has shown that customer e-service, information quality, and customer privacy have a significant influence on customer loyalty with customer satisfaction as the intervening variable. Writers recommend Shopee to provide its customers with regular updates on its privacy policies, invest in customer education to educate customers on the importance of data privacy, and introducing more privacy-enhancing technology, and investing more in their employees, particularly in customer e-service
Merancang Struktur Konsep Pengembangan Bahan Ajar PAI dengan Mengadaptasi Beragam Sumber Informasi Hasil Riset Termutakhir
Authors: Akbar Ahmad , Wahyudi Annisa Rezki Eka Putri , Agustiawan Mochammad Pandu , Nugraha Muhamad Tisna , Kurniawan Citra
Published: July 2024

The development of teaching materials in Islamic Education (PAI) is crucial to facilitate effective learning experiences. This paper outlines a structured conceptual framework for designing PAI teaching materials by integrating various up-to-date research findings. The framework is informed by contemporary educational theories and pedagogical practices, aiming to enhance the quality and relevance of PAI instruction in diverse educational settings. By synthesizing recent research on learning styles, cognitive processes, and instructional strategies, the proposed framework emphasizes the importance of incorporating interactive and engaging elements into PAI materials. Furthermore, it advocates for the integration of digital technologies to cater to the preferences and needs of modern learners. The conceptual framework presented in this paper serves as a guide for educators and curriculum developers in creating comprehensive and effective PAI teaching materials that promote meaningful learning outcomes and foster a deeper understanding of Islamic principles and values.
Pengaruh Motivasi dan Kepuasan Kerja Terhadap Komitmen Organisasi Dengan Keterikatan Karyawan Sebagai Variabel Intervening
Authors: Rahmawati Imel , Harini Sri , Palahudin Palahudin
Published: July 2024

This research aims to determine the direct and indirect influence of motivation, job satisfaction on organizational commitment and employee engagement as an intervening variable at the New Ayuda Puncak Hotel. This research is quantitative research, using primary and secondary data where data collection uses field studies and literature studies. In this research the author used multiple linear regression analysis with the help of SPSS 25 and path analysis with the Sobel test. The sample in this research was all 63 hotel employees. The results of the research show that motivation and job satisfaction have a direct positive and significant effect on employee engagement, motivation and job satisfaction have a direct positive and significant effect on organizational commitment, organizational commitment has a direct positive and significant effect on employee engagement and employee engagement is able to mediate motivation and job satisfaction to organizational commitment.
Studying Generation Z's Saving Interest: Sharia Financial Literacy, Religius, and Lifestyle
Authors: Irdiana Sukma , Darmawan Kusnanto , Jariah Ainun
Published: July 2024

This research aims to investigate the factors that influence Generation Z's interest in saving at Islamic banks. Generation Z, born between the mid-1990s to the early 2010s, has been in the spotlight for their unique financial behavior and tendency to use technology in their financial transactions. In this context, Islamic financial literacy, religiosity, and lifestyle are considered as key factors that might influence their interest in saving in Islamic banks. This research uses a quantitative approach, using a simple random sampling method in taking samples. The number of samples in this research was 80 generation Z in Lumajang Regency. The analysis technique used is multiple linear regression analysis. The results of this research show that sharia financial literacy and religiosity have a significant effect on generation Z's interest in saving at sharia banks. However, lifestyle does not have a significant effect on generation Z's interest in saving at Sharia Banks. The coefficient of determination in this study was 79%, this shows that sharia financial literacy and religiosity have an important role in generation Z's interest in saving at Sharia Banks in Lumajang Regency. Meanwhile, Generation Z's lifestyle does not prevent them from saving at Sharia Bank.
Mengoptimalkan Formulasi Pakan Ikan: Meningkatkan Kandungan Protein Dengan Media Ikan ‘Sapu-Sapu’ Sebagai Bahan Baku Industri Perikanan
Authors: Pratama Wahyu Adila , Sahara Siti , Rahman Arief Hardi
Published: July 2024

The decrease in production and the rise in the price of protein feed have increased costs and financial pressure on fish farmers. Data from the Ministry of Marine Affairs and Fisheries shows production costs have risen by 2.13%. This research aims to provide an alternative to high-protein feed by using suckermouth catfish as an ingredient. The study uses a Research and Development approach with a 4-D model (define, design, develop, disseminate). The sample includes two catfish per participant. Data was collected through monitoring, questionnaires, and expert reviews, using a four-point Likert scale. Results indicate 60% of volunteers observed increased fish growth, 66.7% stated fish health was very good, and 53.3% reported increased feed consumption. However, 66.7% of volunteers rated water quality as poor. Despite this, 60% rated the physical and nutritional quality of the alternative feed as good, and 53.3% rated the benefits and cost as very good. In conclusion, using suckermouth catfish as an alternative feed ingredient can reduce feed costs and improve catfish growth and health, though water quality management needs improvement. These findings offer hope for fish farmers to tackle rising feed prices with a more affordable and sustainable solution.
Pengembangan Website Kamus Logistik Untuk Meningkatkan Efisiensi, Kualitas dan Komunikasi di Dalam Industri Logistik
Authors: Putri Dhiyananda Haniifah , Baihaki Muhammad Viki , Sahara Siti
Published: July 2024

In the current digital era, efficiency, quality and communication are the main keys to the logistics sector. This review discusses the development of a logistics dictionary website as a solution to improve these three aspects. The Logistics Dictionary website is designed to facilitate the exchange of information between various parties in the logistics industry, including shippers, recipients and logistics service providers. By integrating various data and information related to logistics, this website aims to increase operational efficiency, improve service quality and improve communication between stakeholders. The development of this website involved analyzing user needs and preferences, as well as developing an intuitive and easy-to-use user interface. Apart from that, this website is also equipped with features such as fast search, filters to help users easily search for and choose logistics services that suit their needs. This journal shows that developing a logistics dictionary website can have a significant positive impact on the logistics sector, by increasing operational efficiency, improving service quality and improving communication between parties. The results of this research provide valuable insight into how information technology can be used to improve efficiency and quality in the logistics sector.
Pembiayaan Kepemilikan Rumah Dalam Perspektif Ekonomi Islam Di Indonesia
Authors: Amalina Nur , Syakila Tasya Adinda , Andriansyah Aziz , Iqbal Muhammad
Published: July 2024

Keuangan dan perbankan syariah mempunyai landasan mendasar pada wahyu Allah SWT sebagai penciptanya. Dengan demikian, industri keuangan dan perbankan Islam menempati tempat khusus di pasar global kontemporer karena hubungan mendasar antara wahyu dan kesejahteraan umat manusia. Metode penelitian yang digunakan pada penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan kasus dan sejarah hukum, Dari segi terminologi, beberapa kalangan mempertanyakan penggunaan istilah “kredit” pada KPR syariah, karena istilah ini cenderung menimbulkan asumsi tentang terjadinya kredit, padahal perbankan syariah tidak menggunakan sistem kredit. Oleh karena itu, beberapa bank syariah, Dari penjelasan yang telah dijelaskan di atas, dapat disimpulkan bahwa kedudukan Kredit Pemilikan Rumah (KPR) dalam perekonomian syariah diperbolehkan. Dalam praktiknya, KPR syariah diawali dengan peralihan kepemilikan rumah dari penjual ke bank. Setelah bank syariah memiliki rumah tersebut, maka bank mempunyai hak dan kewajiban penuh atas rumah yang dibeli tersebut.