bluuebunny/crossref_metadata_2025 huggingface dataset:
Penggunaan Machine Learning untuk Pelayanan Monitoring Kegiatan Pemanenan Kelapa Sawit pada Perusahaan PT BKI SSB
Authors: Rio Anggala  , Tata Sutabri
Published: December 2024

Palm oil is one of the main commodities in Indonesia which has an important role in the agribusiness sector. An efficient palm oil harvesting process greatly determines the productivity and quality of the harvest. PT BKI SSB, as a company operating in the palm oil sector, continues to strive to improve operational efficiency and ensure optimal harvest quality. One way to achieve this is by implementing machine learning technology in the harvesting activity monitoring system. This article discusses the application of machine learning to monitor and analyze oil palm harvesting activities at PT BKI SSB. Through the use of this technology, it is hoped that it can increase accuracy, efficiency, and provide better data-based solutions in managing company resources.
Analisis Kondisi Fisik Atlet Dayung Provinsi Jawa Timur
Authors: Irawan Prastya Handoyo  , Mokhamad Nur Bawono
Published: December 2024

Canoeing is one of the sports where the primary equipment is water and paddles. The sport of canoeing can be classified as both recreational and competitive. Canoeing requires good physical condition. Some components of physical fitness include: strength, endurance, power, and flexibility. The aim of this study is to assess the physical condition of the canoeing athletes from East Java Province. This research uses a descriptive quantitative research method with an ex-post approach. The sample used in this study consisted of 12 canoeing athletes from East Java Province. The results of the physical condition of the canoeing athletes from East Java Province show that the majority of the athletes fall under the 'good' category from the 12 paddlers who participated in the 9 tests given. The analysis of the physical condition of East Java’s canoeing athletes based on the following tests is as follows: in the sit-up test, 33% were good, 50% were poor, and 17% were very poor; in the chin-up test, 100% were good, 0% were poor, and 0% were very poor; in the 1 hand grip (right and left) test, 100% were good, 0% were poor, and 0% were very poor; in the 3 RM bench pull (1.3xBB) test, 100% were good, 0% were poor, and 0% were very poor; in the single leg right test, 100% were good, 0% were poor, and 0% were very poor; in the single leg left test, 83% were good, 17% were poor, and 0% were very poor; in the 3 RM bench press test, 75% were good, 25% were poor, and 0% were very poor; in the 100 m ergo test, 25% were good, 75% were poor, and 0% were very poor; in the 2000 m ergo test, 42% were good, 42% were poor, and 16% were very poor; in the sit and reach test, 75% were good, 9% were poor, and 16% were very poor. This study highlights the importance of proper management of physical condition in canoeing athletes to improve their performance. The practical implications of this research can assist coaches and fitness staff in designing training programs that meet the specific needs of the athletes.
Hak dan Kewajiban Penjual dan Pembeli dalam Islam
Authors: Ayu Lestari  , Salsa Bila Khotrun Nada  , Puja Hayati  , Zahara Tul Husni  , Wismanto Wismanto
Published: December 2024

Buying and selling is an essential economic activity in everyday life, especially in the context of Muslim societies that uphold sharia principles. This research aims to explore the rights and obligations of sellers and buyers in Islam, as well as the challenges faced in modern buying and selling practices, especially in the digital era. The method used in this research is a qualitative approach using literature study techniques and interviews with business people. The research results show that understanding of rights and obligations varies, with many sellers and buyers realizing the importance of transparency and honesty in transactions. However, the main challenge arises from online transactions, where uncertainty regarding product authenticity can reduce consumer confidence. Most consumers do not fully understand their rights, so further education is needed to increase awareness of transaction ethics. This research also found that the integration of technology, such as review systems and electronic contracts, can help strengthen trust in transactions. Overall, this research emphasizes the importance of collaboration between sharia principles, regulations and technology to create a buying and selling environment that is fair, sustainable and full of blessings.
Prinsip-Prinsip Muamalah dalam Perspektif Ekonomi Islam
Authors: Najiha Azzahra  , Merli Anggelia  , Laily Sartika  , Ratih Kumala Sari  , Wismanto Wismanto
Published: December 2024

Muamalah in Islam deals with financial issues with the principles of justice, efficiency, transparency, anti-riba, anti-gharar (uncertainty) and social responsibility. This study was conducted with the aim of examining the principles of muamalah from an Islamic economic perspective and how these principles can be applied to the modern economy. The introduction of this study highlights the importance of Muamalah maintaining ethics and morals in economic transactions, especially in the face of increasingly complex global economic developments that are often not based on justice. This study uses qualitative methods and a descriptive-analytical approach. Primary data were obtained through interviews with Islamic economic experts and Islamic banking practitioners, and secondary data were obtained from related literature such as books, journals, and Islamic economic articles. Thematic analysis was conducted to identify the application of muamalah principles in various economic sectors. The results of the study indicate that the principles of muamalah have been widely used in Islamic banking, Islamic investment and Islamic e-commerce with a focus on justice, efficiency and transparency. However, there are challenges in implementing these principles, especially related to the prohibition of gharar and riba in the speculative global financial system. This study concludes that the principle of muamalah can be the foundation for a better and more sustainable economic system, if supported by proper education and regulation.
Hawalah dalam Bisnis: dari Ide Ke Eksekusi yang Efektif
Authors: Wardah Yuni Kartika  , Raju Pratama  , Ibnu Majjah Arifin  , Alhamida Alhamida  , Wismanto Wismanto
Published: December 2024

Hawalah is a debt transfer method that originates from Islamic traditions and is increasingly relevant in the modern business context, especially in international transactions. The background of this research focuses on the importance of understanding and executing effective hawalah to overcome the challenges faced by business actors, such as multiplying exchange rates and payment risks. The aim of this research is to explore the implementation of hawalah in business and identify the factors that influence its effectiveness. The research method used is a qualitative approach, with data collection through in-depth interviews with business people and document analysis from related literature. The research results show that a deep understanding of the hawalah mechanism is very necessary, and information technology support has been proven to increase transaction efficiency and transparency. However, challenges related to data security and the lack of clear regulations are still obstacles. The discussion underscored the importance of education, collaboration with trusted financial institutions, and building trust between the parties involved in the transaction. Overall, hawalah has great potential to support economic growth, especially for small and medium businesses, with the right strategy and in-depth understanding. It is hoped that this research can contribute to the development of knowledge and business practices in the field of sharia economics.
Evaluation of the Conformity of the Sustainable Remediation Concept to the Success of Revegetation (Case Study: PT Arutmin Indonesia Tambang Satui)
Authors: Wildan Humami Dhimas , Voijant Tangahu Beiby , Widodo Kukuh
Published: December 2024

Indonesia is one of the largest coal producers in the world, but its mining activities have negative impacts on the environment, such as land degradation with low fertility, high acidity, and heavy metal content. Land remediation using the revegetation method is one of the main solutions to mitigate these impacts. Revegetation aims to restore the ecological function of the land by planting vegetation that is adaptive to degraded soil conditions. This study aims to evaluate the success of remediation of ex-coal mining land at PT Arutmin Indonesia Tambang Satui through revegetation. The evaluation was carried out based on the guidelines of the KLHK Circular Letter Number SE./MENLHK/SETJEN/KUM.1/1/2024, and considering its suitability with the concept of sustainable remediation which includes environmental, social, and economic aspects. The methods used are quantitative descriptive and survey, with data collection through field observation, analysis, and literature studies. The results of the study showed a revegetation success value of 87, which is categorized as "good" and acceptable according to the KLHK guidelines. However, these guidelines only cover environmental aspects, without integrating social and economic aspects, which are important components in sustainable remediation. This study recommends the integration of social and economic dimensions into the assessment of revegetation success to support a more comprehensive sustainable remediation approach.
Strategi Perencanaan dan Rekrutmen SDM di KFC
Authors: Rista Aulia  , Hendra Riofita
Published: December 2024

In a rapidly changing and competitive business era, an effective human resource (HR) management strategy is a vital foundation for the sustainable growth of an organization. Basuki expressed this by stating that in a dynamic and competitive business environment, an effective HR strategy is an important key to sustainable growth. This research method is a literature review research. Literature review is a description of theories, findings, and other research materials obtained from reference materials to be used as a basis for research activities to compile a clear framework of thinking from the formulation of the problem to be studied. The author summarizes, analyzes, and synthesizes critically and in depth from previous literature. The results of this study state that Kentucky Fried Chicken (KFC) is one of the largest fast food restaurant chains in the world that focuses on fried chicken. KFC's operational success depends not only on quality products, but also on skilled, motivated human resources (HR) who are in accordance with the organizational culture. In a highly competitive business context, strategic planning and HR recruitment at KFC are one of the main keys to maintaining competitive advantage and the best service to customers.
fotóművészeti alkotások szerzői jogi sajátosságai és az internetes felhasználás nehézségei
Authors: Sápi Edit , Prém Kata Zsófia
Published: December 2024

Okkal mondhatjuk, hogy a fotózás mindennapi életünk szerves részévé vált, hiszen aligha telik el úgy nap, hogy ne örökítenénk meg egy-egy mozzanatot: reggeli szelfi indulás előtt, a szépen megkomponált ebédünk, délutáni kávézás a kollégákkal, egy jól elkapott pillanat házi kedvencünkről, vacsora a családdal vagy a barátokkal – és a sort a végtelenségig lehetne folytatni. A technikai fejlődés lehetővé tette, hogy ne csak a fotó készítője gyönyörködhessen fényképeiben, hanem egy kattintással másodpercek alatt több száz vagy akár több ezer ember számára hozzáférhetővé váljon az adott „alkotás”. A probléma a közzététel gomb megnyomásával kezdődik, hiszen onnantól elveszítjük az irányítást afelett, hogy mi történik a fényképünkkel, mivel nem tudhatjuk, milyen oldalakon bukkan fel, kik töltik le vagy milyen formában használják tovább. Tanulmányunkban bemutatjuk, hogyan jutott el a technikai fejlődés a camera obscurától a dagerro- és a talbotípiákon át a digitális fényképezőgépekig. Ezt követően ismertetjük a fotográfia művészetté válásának nehézségeit és hazai szerzői jogi szabályozását, különös tekintettel az egyéni, eredeti jellegre. Végezetül megvizsgáljuk, miként alakul a fotó élete a vaku villanása után, vagyis mik a – különösen az internetes – felhasználás sajátosságai. E körben kiemelt figyelmet szentelünk a nyilvánossághoz közvetítésnek, amit főként az Európai Unió Bíróságának esetjogán keresztül értelmezünk.
Hatósági eljárásjog a hazai médiaigazgatásban 2.
Authors: Lapsánszky András
Published: December 2024

A tanulmány két részben kívánja bemutatni a médiaigazgatás közigazgatási eljárásának, eljárásjogának sajátosságait és a hatósági eljárás általános szabályaihoz való viszonyát. Külön elemzi a média eljárásainak közigazgatási jogintézményeit, elveit és sajátos garanciarendszerét. A tanulmány összehasonlító módon is tárgyalja a hatósági eljárásjog egyes intézményeinek érvényesülését a médiaigazgatásban, külön kiemelve az ügyféli jogokat és a közigazgatási jogérvényesítésnek a média területén is szükségszerű elemeit.
közügyet érintő, objektíve becsület csorbítására alkalmas megnyilvánulások büntetendőségének megítélése
Authors: Gyulay Dániel
Published: December 2024

A közügyet érintő megnyilvánulások büntetőjogi megítélése az alkotmányos forradalmat követően jelentősen átalakult hazánkban. A 36/1994. (VI. 24.) AB határozat a rágalmazás és becsületsértés védett jogi tárgyát megváltoztatta, az alapjogi követelményeket a közéleti kérdések kapcsán a két bűncselkemény vizsgálatának körébe vonta, mindazonáltal a tényállásszerűségben és a védett jogi tárgyban megjelenő eltérő becsületfogalmat meginkább eltávolította egymástól. Az elmúlt egy évtized kúriai gyakorlata ezen kettősséget következetesen követte, azonban a Kúria Bfv.378/2022/8. számú határozata felveti a változás lehetőségét. A joggyakorlatot áttekintve kérdésessé vált, hogy valóban érvényesül-e valamennyi alapjogi követelmény. A joggyakorlat két fő alapjogi érintettségű kérdése a sértési célzat megítélése és a tényközlések esetén alkalmazott eredménytelen valóság bizonyítása. Miként értékelik ugyanis a büntető bíróságok a sértési célzattal kifejtett véleménynyilvánításokat? Elegendőnek tekinthető a büntetőjogi felelősség megállapításához közügyet érintő tényközlések esetén a valóság bizonyításának sikertelensége? A cikk ezen véleménynyilvánítás szabadságát érintő kérdéseket taglalja.
„specifikus hazugságot” büntető tényállás
Authors: Botos Mihály Bálint
Published: December 2024

Az Alaptörvény hatálybalépése óta nem készült elemzés a nemzetiszocialista és a kommunista rendszerek bűneinek nyilvános tagadására vonatkozó joggyakorlatról. Ezért átvizsgáltuk a Fővárosi Főügyészség vonatkozó peranyagát, és a talált nyolc ügyet feldolgoztuk. Ezek alapján bemutatjuk a hazai gyakorlatot és az abban megfigyelhető anomáliákat, összevetjük azt az Emberi Jogok Európai Bíróságának gyakorlatával, valamint ismertetjük az Alkotmánybíróság vonatkozó határozatát.
Recovery from Isolated Biceps Tendinitis Through Physiotherapy and Therapeutic Massage in Youth Team Sports Involving Ball Throwing
Authors: Cristina MAN Maria , Emil URSU Vasile , MAVRITSAKIS Nikolaos , DRAGOS Ovidiu
Published: December 2024

The aim of this research was to establish an effective rehabilitation program for youth athletes involved in team sports requiring ball-throwing motions, such as handball and polo, who experience biceps tendinitis in their throwing arm. This program sought to expedite their physical recovery. Data was collected over two competitive seasons and organized systematically. The study involved eight male handball players and twelve female polo players, all aged between 12 and 14, from private clubs associated with the physiotherapy center where treatment took place. A three-phase therapy regimen was designed. The Yergason and Speed tests were employed to identify biceps tendinitis, while the SPADI scale measured shoulder pain and functional limitations. The initial phase involved three days of therapeutic massage targeting the shoulder to enhance circulation and alleviate pain associated with movement. Results from palpation confirmed positive outcomes. The second phase incorporated both massage and three days of passive mobilization exercises for shoulder muscles, which helped reduce inflammation and improved joint mobility. The third and final phase, spanning four days, combined the second phase`s treatments with ten muscle-strengthening exercises aimed at restoring upper limb strength. This allowed participants to resume group training, with pain reduced to such a minimal level that it no longer interfered with physical activities.
Cultural Heritage Property Disputes In International Arbitration Proceedings
Authors: Mskhvilidze Tamar
Published: December 2024

The article's purpose is to argue why arbitration is beneficial for users despite the availability of a wide range of alternative dispute resolution (ADR) means to the parties involved in cultural heritage disputes. While litigation is a time-consuming, expensive, and public process, arbitration offers a speedy and confidential alternative. This offers more flexibility and control over the results than litigation. The tension between investor rights and cultural heritage protection raises several questions. Is the measure implemented by the state justified by the fact that it aims to protect cultural heritage? Can governments use cultural policies to discourage investment or discriminate against foreign investors? It is important to clarify the extent to which arbitral tribunals pay attention to cultural heritage and how they balance the rights of the investor and the cultural policies of the host state.
Efecto y comparación de la dieta cetogénica, mediterránea y de bajo índice glucémico en el tratamiento del síndrome de ovario poliquístico (SOP)
Authors: Albornos Antón Ana
Published: December 2024

Analizar y comparar el efecto de las dietas cetogénica, mediterránea, y de bajo índice glucémico como tratamiento en mujeres con síndrome de ovario poliquístico (SOP), evaluando la mejora de los síntomas y evolución de la patología. Revisión bibliográfica basada en el estudio de artículos científicos de la mayor calidad encontrada a través de bases de datos para la elaboración total de la revisión. Los estudios indican que los tres patrones dietéticos pueden ser un tratamiento efectivo para el SOP, dependiendo de los aspectos a tratar. Las dietas hipocalóricas resultan efectivas para mujeres con SOP que padecen sobrepeso y obesidad, mejorando los síntomas asociados. La dieta cetogénica (DC) es beneficiosa a corto plazo, aunque es restrictiva y difícil de mantener a largo plazo para lograr resultados sostenibles. La dieta mediterránea (DM), menos eficiente a corto plazo, mejora la salud general, tiene una alta capacidad antioxidante y evidencia de ser más sostenible a largo plazo. La dieta de bajo índice glucémico (IG) no muestra resultados concluyentes para el SOP, pero mejora el perfil hormonal y parámetros del perfil lipídico. Una estrategia combinada de varios patrones dietéticos puede mejorar los resultados tanto a corto como a largo plazo. Para ofrecer un tratamiento más específico frente al SOP, son necesarios más estudios con mayor evidencia y calidad. Sin embargo, se puede concluir que los modelos dietéticos estudiados presentan, según la sintomatología y las necesidades, las características necesarias para lograr mejoras. Constituyendo una parte vital del tratamiento en mujeres con SOP.
Percepción del riesgo de padecer diabetes mellitus tipo 2 en adultos de 20-39 años del departamento de Guatemala
Authors: Díaz Girón Edwin Estuardo
Published: December 2024

La diabetes mellitus es una enfermedad metabólica crónica, con un alto impacto social y económico a nivel mundial y nacional. Con la finalidad de identificar la percepción que tiene la población sobre el riesgo de padecer diabetes mellitus tipo 2 en un futuro, situación que no había sido evaluada en el país. El presente es un estudio cuantitativo, transversal y descriptivo, utilizando encuesta en formato electrónico, compartida por redes sociales a conveniencia inicialmente, seleccionando personas que tenían familiares o trabajaban con personas comprendidas dentro del rango etario de estudio y a quiénes se les solicitó compartir. Permitió conocer la percepción que tiene la población entre los 20 y 39 años del departamento de Guatemala sobre padecer diabetes en un futuro, los principales factores de riesgo y propuestas, por parte de la población, para la prevención. Fue realizado durante noviembre 2023, con una muestra conformada por 76 personas, 68% mujeres, con media de edad en 29.95 años. Los resultados demostraron que el 45% de la población se percibió en riesgo de padecer de diabetes. Los principales factores identificados y que predisponen a la población encuestada a padecer de diabetes son: familiares que padecen de diabetes mellitus en un 75%, no practicar ejercicio 48%, el sobrepeso y obesidad 63%, poca frecuencia del consumo de frutas y verduras, así también, el desconocimiento de los valores de la presión arterial. Como parte de las sugerencias para reducir el riesgo se planteó mejorar el acceso a la información, haciendo uso de redes sociales; implementación de espacios saludables, servicios de salud con enfoque en prevención y políticas de estado orientadas a la prevención de enfermedades crónicas no transmisibles. Se recomendó realizar encuestas sobre la percepción y dar a conocer los principales factores de riesgo de padecer de Diabetes mellitus, con la finalidad de generar conciencia y evidencia para mejorar el acceso a la información de las personas del país.
Determinan Indeks Pembangunan Manusia di Kabupaten Aceh Selatan
Authors: Tri Aprian Yudhistira  , Puti Andiny  , Yani Rizal  , Safuridar Safuridar
Published: December 2024

The Human Development Index is an indicator of the progress of a region. Achieving development cannot be separated from the quality of people in a region. To see the extent of success in human development, the United Development Program (UNDP) has issued an indicator, namely the Human Development Index (HDI). HDI is a benchmark for achieving higher quality human development. There are three basic dimensions as a reference for measuring the Human Development Index, namely including a long and healthy life, knowledge, and a decent standard of living. This research aims to see the influence of Poverty, Gini Index, and Economic Growth on the Human Development Index in South Aceh Regency 2009 - 2023. The data used in this research is secondary data in the form of a time series taken from the last 15 years sourced from the Agency. South Aceh Regency Statistics Center (BPS) using a quantitative approach. The method used is multiple linear regression analysis. Based on the research results, it can be concluded that poverty has a positive and significant influence on HDI. The Gini Index has a negative and insignificant influence on HDI. Economic Growth has a positive and insignificant influence on HDI in South Aceh Regency 2009-2023.
Pentingnya Akuntansi Syariah di Era Modern
Authors: Artika Dewi Putri  , Rayyan Firdaus
Published: December 2024

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.
Pengaruh Praktik Kerja Industri terhadap Kesiapan Kerja Siswa Smk Kota Jombang
Authors: Shanti Nugroho Sulistyowati  , Sri Yuni Wulandari
Published: December 2024

The unemployment rate in Jombang district is still quite high, data from the Central Statistics Agency for East Java Province shows that there are still 4.66 percent of Jombang residents who are still unemployed. Efforts to reduce the unemployment rate in the future are by preparing complex education and providing training. Prakerin is expected to be able to increase the work readiness attitude of vocational school students. The approach used in this research is quantitative, with the research population being class XII vocational school students in Jombang City who have taken part in Prakerin. The research results support the first hypothesis that the Prakerin variable has a positive and significant effect on the work readiness of vocational school students in the city of Jombang. It is shown in the f test where the significance value for the Prakerin variable (X) is 0.000 because the significance value <0.05 shows that there is a partial influence of the Prakerin variable (X) on the work readiness variable (Y).
Pengaruh Belanja Modal, dan Indeks Pembangunan Manusia,Terhadap Pertumbuhan Ekonomi di Indonesia
Authors: Muhammad Fadhel Alfayed  , Puti Andiny  , Yani Rizal  , Safuridar Safuridar
Published: December 2024

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.
Analisis Penerapan Harga Pokok Produksi pada UMKM Rumah Parquet Bogor
Authors: Eika Najla Az-Zahra  , Meutya Febriyani  , Gaitsa Zahira Shofa  , Meylani Dwi Lestari  , Yuni Tri Astuti
Published: December 2024

In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.
ონლაინ გაყიდვები და მათ წინაშე არსებული გამოწვევები (საქართველოს მაგალითზე)
Authors: კვეზერელი შალვა , ჭიაბრიშვილი ქეთევან
Published: December 2024

წარმოდგენილ ნაშრომში განხილულია ონლაინ გაყიდვების ძლიერი და სუსტი მხარეები. მოცემული საკითხი გაშლილია ქართული ბაზრის მაგალითზე და მასში აღწერილია ის ძირითადი გამოწვევები, რომლებიც ადგილობრივ ონლაინ მაღაზიებს გააჩნიათ ამ ეტაპზე.ონლაინ გაყიდვების განხილვა ნაშრომში მოცემულია ერთიანი სისტემის საფუძველზე, რომელიც მოიცავს საკითხების ორ ჯგუფს. პირველი ჯგუფი არის ონლაინ გაყიდვების გავლენა მომხმარებელთა კმაყოფილებაზე და მოიცავს ისეთ საკითხებს, როგორებიცაა: რეაგირების დრო, პროდუქტის მრავალფეროვნება, ხელმისაწვდომობა, მომხმარებლის დამოკიდებულება (გამოცდილება), პროდუქტის ბაზარზე გამოტანის დრო, შეკვეთის ხილვადობა, პროდუქტის უკან დაბრუნების უნარი, პირდაპირი გაყიდვები და მოქნილი ფასების შეთავაზება. მეორე ჯგუფი - ონლაინ გაყიდვების გავლენა კომპანიის დანახარჯებზე და ის შედგება შემდეგი საკითხებისაგან: მარაგები, შენობა-ნაგებობები (ობიექტები), ტრანსპორტირება და ინფორმაციის მართვა.ნაშრომის მეორე ნაწილში განხილულია ქართულ ბაზარზე მოქმედი ონლაინ მაღაზია ,,ველი სთორის“ საქმიანობა. მოცემულია მისი საოპერაციო მოქმედებების ძირითადი ეტაპები. აქვე ცხრილის სახით შეფასებულია ველი სთორის ოპერაციები ზემოაღნიშნული ერთიანი სისტემის საფუძველზე. ცალკე გამოყოფილია ის ძირითადი გამოწვევები, რომელთა წინაშეც იმყოფება მოცემული კომპანია და ზოგადად ქართული ბაზრის ადგილობრივი ონლაინ კომპანიები.დასკვნით ნაწილში შეჯერებულია განხილული საკითხები და გაჟღერებულია ის ძირითადი თეზისები, რომელთა წარმატებით გადაჭრის შემთხვევაში ადგილობრივი ონლაინ მაღაზიები შეძლებენ საკუთარი კონკურენტუნარიანობის გაზრდას და მოცემულ ინდუსტრიაში უცხოური კომპანიებისათვის სათანადო კონკურენციის გაწევას.
რუსეთ - უკრაინის ომის მიზეზები
Authors: მჭედლიშვილი ზურაბ
Published: December 2024

მოცემულ ნაშრომში გაანალიზებულია უკრაინის ომის გამომწვევი მიზეზები; ის ფაქტორები, რომლებმაც განაპირობეს სრულმასშტაბიანი საომარი მოქმედებების დაწყება უკრაინის ტერიტორიაზე. დეტალურად არის გაანალიზებული ის პოლიტიკური კონტექსტი, რომელიც გახდა მიზეზი ამ მეტად დაძაბული კონფლიქტისა მოძმე ერებს შორის. რუსეთის პოზიცია ცალსახაა - იგი აღარ მოითმენს უკრაინაში ნეონაცისტური მოძრაობების არსებობას და ამ ქვეყნის ჩრდილოატლანტიკურ ალიანსში გაწევრიანებას; რუსეთი აგრეთვე კატეგორიულად ითხოვს უკრაინის მიერ ნეიტრალიტეტის გამოცხადებას.აღნიშნულ საომარ დაპირისპირებამდე მხარეები ეტაპობრივად მიდიოდნენ. კიევური ,,მაიდანის“ შემდეგ რუსეთმა განახორციელა პირდაპირი აგრესია ყირიმის ნახევარკუნძულზე, რომელიც შემდგომ რუსეთის კუთვნილ ტერიტორიად გამოაცხადა. ასევე შეიყვანა სამხედრო ფორმირებები დონეცკისა და ლუგანსკის ოლქებში იმ მოტივით, რომ კიევის მხრიდან მიმდინარეობდა აღნიშნულ ტერიტორიებზე მცხოვრები ეთნიკურად რუსი მოსახლეობის დაბომბვა და შევიწროება.უკრაინის ხელისუფლებაში ვ.ზელენსკის და მისი პარტიის (,,ხალხის მსახური“) მოსვლის შემდეგ ვითარება უკიდურესად დაიძაბა. ახალმა ხელისუფლებამ აშკარად გამოაცხადა, რომ მისი მიზანი იყო უკრაინის რაც შეიძლება სწრაფად გაწევრიანება ჩრდილოატლანტიკურ ალიანსში და რუსეთის მიერ დაკავებული ტერიტორიების ნებისმიერი მეთოდებით დაბრუნება ანუ ქვეყნის ტერიტორიული მთლიანობის აღდგენა დასავლური სტრუქტურების დახმარებით. შედეგად, რუსეთმა განახორციელა პირდაპირი ინტერვენცია და დაიწყო ომი.ამ ეტაპზე უკრაინას მხარს უჭერს ე.წ. გლობალური დასავლეთი, ხოლო რუსეთის მხარეზევხედავთ ე.წ. ბრიქსის ქვეყნებს. ომმა უდიდესი დანაკარგები მოუტანა უკრაინას, განადგურდა ქვეყნის ეკონომიკა, მილიონობით ადამიანი ლტოლვილი გახდა, დაიღუპა ასიათასობით სამხედრო და მშვიდობიანი მოქალაქე, მაგრამ ომს ბოლო არ უჩანს.
მოტივაციის როლი სწავლა-სწავლების ხარისხის ასამაღლებლად
Authors: ცხელიშვილი სოფიკო
Published: December 2024

სწავლა რთული, მაგრამ საინტერესო პროცესია, მოსწავლეები სკოლაში მოტივაციის სხვადასხვა მაჩვენებლით მიდის, მნიშვნელოვანი ამ პროცესში მათი მზაობა და მონდომებაა, ასევე გასათვალისწინებელია ამა თუ იმ საგნის აგებულება შინაარსობრივი თვალსაზრისით და დასახული ამოცანები, თუმცა უდავოა, რომ მასწავლებლის ქცევა, მისი უნარები და გადმოცემისა და ახსნის მეთოდები მოსწავლეებთან ფორმლური თუ არაფორმალური ურთიერთობები, შედეგზე მორგებული სასწავლო გარემო მოსწავლეთა მოტივაციის ამაღლებაში მნიშვნელოვან როლს ასრულებს.სწორედ აღნიშნულ თემას ეხება ეს სტატია. ასახავს ჩემ მიერ განხორციელებულ დაკვირვებებსა და აქტივობებს პედაგოგიური მოღვაწეობის ბოლო წლებში, რომელიც განვახორციელე კადეტთა სამხედრო ლიცუმში . ნაშრომში განხილულია აღნიშნული სკოლის ქართული ენისა და ლიტერატურის გაკვეთილებზე სწავლის მოტივაციასთან დაკავშირებული პრობლემები და ამ პრობლემების მოსაგვარებლად დაგეგმილი და განხორციელებული ცვლილებები. მოტივაცია მნიშვნელოვნად განსაზღვრავს მოსწავლის მიღწევებს. განათლების ფსიქოლოგები ორ უმთავრეს ფაქტორს გამოყოფენ - გარეგანს და შინაგანს - სწავლის მოტივაციის განხილვისას, შინაგანი მოტივაცია უფრო ორგანულია და ამა თუ იმ საგნის ან საკითხის შესწავლის სურვილითაა ნაკარნახევი, აქ მთავარ ფაქტორად მოსწავლის თანდაყოლილ ინტერესსაც თვლიან, საკუთარი თავის განვითარების მოთხოვნილებაზეა და-მოკიდებული, უმრავლეს შემთხვევაში ასეთი მოსწავლე ჯილდოს და რაიმე წამახალისებელი შეფასების მიღების სურვილით არ არის დაინტერესებული. გარე ფაქტორებს კი ხშირად განაპირობებს მოსწავლისთვის მიუღებელი შეფასების ან სასჯელისგან თავის არიდების სურვილი, ექსპერტები თვლიან, რომ მასწავლებლები შინაგან მოტივაციას უფრო ანიჭებდნენ მნიშვნელობას, თუმცა, ხშირად, სამწუხაროდ, სხვაგვარად ხდება - ისინი იწვევენ სწავლის პროცესში ხელოვნურად მოსწავლეებს და საინტერესო აქტივობების მეშვეობით ცდილობენ აამაღლონ მოსწავლეთა მოტივაციაც და სწავლის ხარისხი. წესით, თითოეული მოსწავლეს თავი უნდა ვაგრძნობინოთ სწავლაზე ორიენტირებული საზოგადოების ნაწილად, შევუქმნათ პოზიტიური და კომფორტული გარემო საკუთარი უნარებისა და მისწრაფებების გამოსავლენად. სწავლა-სწავლების პროცესში შედეგზე ორიენტირებულმა მასწავლებელმა უნდა შეძლოს ამ ყოველივეს გათვალისწინება, გაცნობილმა ლიტერატურამ და პირადმა გამცდილებამაც ცხადყო, რომ მეტი ყურადღება უნდა მივაქციოთ მოტივაციის ამაღლებისათვის საჭირო ზოგიერთ ფაქტორს, როგორიცაა; დადებით უკუკავშირი,შესრულებადი ამოცანების დასახვა, რეალისტური, მოსწავლის ინტერესებზე დაფუძნებული თემატიკა, არჩევნის უფლების მინიჭება, კუთვნილების შეგრძნების გაღვივება, მხარდაჭერაზე დაფუძნებული ურთიერთობა, ყველა მოსწავლის ინტერესების გათვალისწინება და შესაბამისად სასწავლო სტრატეგიების შემუშავება. ყველაზე მნიშვნელოვანი მოსწავლეთათვის, ვფიქრობ, მაინც არის სასწავლო გარემო, გამოვყოფდი სასწავლო აქტივობებს, მოსწავლეთა წახალისებებსა და შეფასებებს და პასუხისმგებლობის განაწილებას. ამ ყველაფერში მასწავლებელს ეხმარება არაფორმალური განათლების ფარგლებში დაგეგმილი აქტივობები, როგორიცაა გასვლითი გაკვეთილების ეფექტურობა, რამაც მე პირდად დამანახა შედეგიც. მიზნის მიღწევისაკენ გადაგმულ და ჩატარებულ აქტივობებს შეუძლია, გააღვივოს მოსწავლის მოტივაცია მომავალი წარმატებებისათვის, პატარ-პატარა წარმატებები კი არის საშუალება და სტიმული უფრო დიდი წარმატებების მისაღწევად.
CÁLCULO DE LAS CAPACIDADES PRODUCTIVAS EN LOS PROCESOS CÁRNICOS
Authors: Oquendo Ferrer Hilda , Matos Mosqueda Luisa , Ramos Sánchez Luis B.
Published: December 2024

Este artículo revisa los métodos utilizados para calcular las capacidades productivas en la industria, con un enfoque en producciones homogéneas y heterogéneas. Se incluye un ejemplo práctico de la industria cárnica para ilustrar los conceptos. Se definió una metodología, que se aplicó a una empresa cárnica de mediano tamaño, que tiene varios surtidos de producción a partir de materias primas comunes, con un equipamiento flexible con posibilidades de ser empleados en varios tipos de productos. El objetivo es mostrar su aplicación a través de un ejemplo, para detectar reservas de los fondos de tiempo y capacidades de los equipos, empleando el método de la producción compartida y equivalente, para el cálculo de las capacidades productivas. Como resultado se presenta la revisión de los métodos, para calcular las capacidades productivas en la industria, destacando las diferencias entre producciones homogéneas y heterogéneas y su utilidad, para optimizar la producción y mejorar la eficiencia.
PENGARUH TEKNOLOGI TERHADAP PERKEMBANGAN PASAR VALUTA ASING
Authors: Istianatul Ulya  , Sadzadia Qothrunnada  , Sarpini
Published: December 2024

Technological advances have significantly affected various economic sectors, including the foreign exchange (forex) market. This study aims to analyze the impact of technological developments on the dynamics and efficiency of the foreign exchange market by using descriptive qualitative methods. The results of the analysis show that the application of technologies such as algorithmic trading, blockchain, artificial intelligence (AI), and mobile device-based trading applications have improved accessibility, transaction efficiency, as well as risk management capabilities in forex trading. Moreover, technology has also enabled market participants in emerging economies to participate more inclusively. However, the digitalization of forex trading also presents challenges, including increased market volatility, digital asset risk and cyber threats. The study identifies strategic measures such as diversification of foreign exchange reserves, strengthening financial regulations, and the use of derivative instruments as efforts to manage risks and maintain market stability. With continued optimization of technology, the foreign exchange market can serve as a more stable and efficient economic instrument in supporting international trade activities.
Implementasi Akuntansi Lingkungan untuk Mewujudkan Manajemen Lingkungan yang Efektif
Authors: Kharisma Khairani  , Ersi Sisdianto
Published: December 2024

Abstract. Environmental accounting serves as a strategic approach to support effective environmental management in the industrial sector. This study aims to evaluate the implementation of environmental accounting in identifying and managing environmental impacts, particularly in reducing carbon footprints. The method used is a qualitative descriptive analysis with a case study approach in large industrial companies. Primary data were obtained through in-depth interviews with company management, while secondary data were collected from sustainability reports. The study's findings indicate that implementing environmental accounting enables companies to map emission sources, improve energy efficiency, and optimize waste utilization. Furthermore, environmental accounting helps companies comply with environmental regulations and enhances transparency with stakeholders. The implication of this implementation is the establishment of a more systematic environmental management system, improved corporate reputation, and support for long-term sustainability. This study recommends adopting digital technologies to strengthen the accuracy and integration of environmental data in decision-making processes.
Keywords: Carbon Footprint, Environmental Accounting, Environmental Management, Regulations, Sustainability
Peran Akuntansi Lingkungan dalam Mendukung Tujuan Pembangunan Berkelanjutan (SDGs): Tinjauan Literatur
Authors: Nurul Hadi Zuherman  , Ersi Sisdianto
Published: December 2024

Abstrak. Environmental accounting plays an important role in supporting the achievement of the Sustainable Development Goals (SDGs) through the integration of environmental aspects into financial reports and business strategies. This research aims to identify the contribution of environmental accounting in supporting the implementation of the SDGs based on a literature review. The research method used is a literature study with a literature analysis from relevant scientific journals over the past five years. The research results show that the implementation of environmental accounting can enhance the transparency and accountability of companies in managing environmental impacts. In addition, environmental accounting contributes to supporting strategic decision-making oriented towards sustainability. These findings underscore the importance of adopting integrated sustainability reporting standards to encourage collaboration between the public and private sectors in achieving the SDGs. This research provides insights for policymakers and practitioners regarding the urgency of integrating environmental accounting into sustainable business strategies.
Keywords: Environmental Accounting; Sustainable Development; SDGs
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SYARIAH DAN PERANANNYA DALAM PENGELOLAAN DANA ZAKAT, INFAQ, DAN SEDEKAH DALAM PERSPEKTIF ISLAM
Authors: Melyn Anggraini  , Ersi Sisdianto
Published: December 2024

Abstract: This study aims to analyze the application of Islamic accounting and its role in the management of zakat, infaq, and sedekah funds in Indonesia. The research method used is qualitative with a literature study approach, utilizing written sources such as journals, books, and other related documents. Islamic accounting, based on Islamic principles, plays a crucial role in ensuring that the management of zakat, infaq, and sedekah funds is conducted transparently, accountably, and in accordance with Islamic law. The implementation of Islamic accounting in the management of social funds aims to optimize the distribution of funds to the mustahik (beneficiaries) and ensure that the funds are used in accordance with the goals of Sharia. This study also identifies challenges faced in the implementation of Islamic accounting, such as the lack of understanding among zakat administrators, as well as the need for clearer and more structured accounting standards. The results of this study are expected to contribute to the development of a more effective Islamic accounting system for the management of zakat, infaq, and sedekah funds.
Keywords: Islamic Accounting, Zakat, Infaq, Sedekah, Fund Management
 
Abstrak: Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah dan perannya dalam pengelolaan dana zakat, infaq, dan sedekah di Indonesia. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi pustaka, yang memanfaatkan sumber-sumber tertulis seperti jurnal, buku, dan dokumen terkait lainnya. Akuntansi syariah, yang berlandaskan pada prinsip-prinsip Islam, memiliki peran penting dalam memastikan bahwa pengelolaan dana zakat, infaq, dan sedekah dilakukan secara transparan, akuntabel, dan sesuai dengan hukum Islam. Penerapan akuntansi syariah dalam pengelolaan dana sosial ini bertujuan untuk mengoptimalkan distribusi dana kepada mustahik (penerima) dan memastikan bahwa dana digunakan sesuai dengan tujuan syariah. Penelitian ini juga mengidentifikasi tantangan yang dihadapi dalam implementasi akuntansi syariah, seperti kurangnya pemahaman di kalangan pengelola zakat, serta kebutuhan akan standar akuntansi yang lebih jelas dan terstruktur. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan sistem akuntansi syariah yang lebih efektif untuk pengelolaan dana zakat, infaq, dan sedekah.
Kata kunci: Akuntansi Syariah, Zakat, Infaq, Sedekah, Pengelolaan Dana
RELEVANSI KONSEP MAQASHID SYARIAH PADA PEMASARAN SYARIAH DALAM PANDANGAN IMAM ASY-SYATIBI
Authors: Lara Aziza Putri  , Miftahul Zikri Sy
Published: December 2024

This study aims to examine the relevance of the concept of maqashid sharia in sharia marketing in the view of Imam Asy-Syatibi. The concept of maqashid sharia was popularized by Imam Asy-Syatibi with the concept of "indeed sharia aims for the welfare of the world and the hereafter". This study uses a systematic literature review approach through this process, various articles and journals related to the keywords "Islamic Economics", "Imam Asy-Syatibi, Sharia Marketing", and "Social Justice" are collected, filtered, and evaluated. The results of the study show that the results of this study indicate that the relevance of maqashid sharia in sharia marketing is very related, where the four characteristics of sharia marketing must always be guided by maqashid sharia. This is evidenced by the four characteristics reviewed from the perspective of maqashid sharia. Where teisties or rabbaniyah are included in the elements of religious protection (hifdz din) and soul protection (hifdz nafs), ethics or akhlaqiyah enter into the protection of reason (hifdz 'aql), realistic or al-waqiyah enter into the protection of property (hifdz maal) and finally humanism which enters into the protection of offspring (hifdz nasl).
Analisa Kasus Kebocoran Data pada Bank Indonesia Dalam Sistem Perbankan
Authors: Muhamad Naufal Aulia Azmi  , Habib Saifudin  , Cristine T Purba  , Asri Suryaningtyas  , Urfani Syamuria Situmorang
Published: December 2024

Peningkatan jumlah pengguna internet di Indonesia seiring dengan perkembangan teknologi juga memicu lonjakan kejahatan siber, khususnya kebocoran data pribadi. Penelitian ini membahas faktor-faktor yang mendorong terjadinya kejahatan siber, upaya pemerintah dalam menanggulangi kebocoran data, serta peran RUU Perlindungan Data Pribadi (PDP) dalam memberikan jaminan hukum bagi masyarakat. Melalui analisis berbagai kasus dan regulasi, penelitian ini menekankan pentingnya kolaborasi antara pemerintah, masyarakat, dan sektor swasta untuk mencegah kejahatan siber serta membangun lingkungan digital yang aman. Pendekatan ini diharapkan dapat memberikan solusi strategis dalam meningkatkan perlindungan data pribadi di era digital.
MAKIAN DALAM NOVEL AKU TAK MEMBENCI HUJAN KARYA SRI PUJI HARTINI: PERSPEKTIF PSIKOLINGUISTIK
Authors: Istifadah  , Helyati  , Nuril Musrifah  , Mas’odi
Published: December 2024

This research focuses on exploring the use of swearing in the novel “Aku Tak Membenci Hujan” through a psycholinguistic perspective. In literary works, swearing often serves as a reflection of the characters' emotions, internal struggles, and psychological states. A psycholinguistic framework is utilized to analyze how swearing manifests in the interactions between characters and how individual psychological factors influence the use of offensive or negative language. The study identifies various forms of swearing within the novel and investigates the meanings and psychological roles behind them. Data is gathered using discourse analysis techniques, with particular attention to the characters, contexts, and emotional effects conveyed through swearing. The results of the study reveal that swearing reflects the characters' feelings of frustration, anger, and dissatisfaction with both their social and personal circumstances. This analysis demonstrates that swearing is not merely a negative expression but also a window into the deeper psychological dynamics at play in the characters' development. The study offers valuable insights into the connections between language, psychology, and literature.
ANALISA TERHADAP PERAN UMKM DALAM PEREKONOMIAN INDONESIA
Authors: Baginda C L S  , Dea Alfianti  , Ira Fitriani  , Zaskia R L S
Published: December 2024

Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals or single business entities and qualify as micro businesses. MSMEs are businesses that operate independently and have no direct or indirect links with medium or large scale companies. This research aims to determine the role of MSMEs in participating in developing the Indonesian economy. The research method used is the literature review research method which is carried out by searching, collecting and analyzing data sources from various previously published scientific works. From the results of this research, MSMEs in Indonesia play a very important role in the economy, functioning as providers of employment, supporters of local products, and significant contributors to GDP. As well as supporting the stability of the Indonesian economy. MSMEs also experienced development from 2020 – 2023. When Indonesia experienced the Covid-19 pandemic, the economy which occurred this year declined so drastically that several MSMEs experienced losses. But in 2021 the Indonesian economy will begin to experience slow improvement.