bluuebunny/crossref_metadata_2025 huggingface dataset:
Daya Terima Masyarakat terhadap Pempek Adaan sebagai Diversifikasi Tepung Singkong
Authors: Fadiati Ari
Published: September 2022

Penelitian ini bertujuan untuk mengetahui daya terima konsumen pada produk pempek adaan dengan substitusi tepung singkong, serta sebagai upaya menjaga ketahanan pangan. Proses penelitian dilaksanakan di lingkungan Desa Fajar Baru, Kabupaten Lampung Selatan, Lampung pada 30 orang, dimulai dari bulan Maret hingga Oktober 2021. Penelitian ini menggunakan metode eksperimen. Uji daya terima konsumen menggunakan uji hedonik yang akan menilai beberapa aspek yaitu warna luar, warna dalam, kehalusan permukaan luar, kehalusan permukaan dalam, aroma, rasa umami, rasa trigeminal, tekstur kekenyalan, tekstur kelengketan gigi, dan tekstur kelicinan yang dimulai dengan kategori penilaian sangat suka hingga sangat tidak suka. Analisis data yang digunakan untuk menguji hipotesis adalah uji Friedman dan uji lanjut pada daya terima konsumen. Selain itu, terdapat perbedaan yang signifikan terhadap warna luar dan kehalusan permukaan menggunakan uji Tuckey. Hasil dari uji ini menunjukan tidak adanya perbedaan yang signifikan terhadap warna dalam, kehalusan permukaan dalam, aroma, rasa umami, rasa trigeminal, tekstur kekenyalan, tekstur kelengketan gigi, dan tekstur kelicinan luar.
Pengaruh Sales Promosi dengan Price Bundling terhadap Keputusan Pembelian Masa Pandemi Covid 19 di Bali
Authors: Witarsana I Gusti Agung Gede , Pramana I Dewa Putu Hendri , Prabawati Ni Putu Diah , Puja Ida Bagus Putu , Pinatih I Made Dhani Pramana
Published: September 2022

Penurunan produktifitas bisnis pada semua sektor sebagai akibat pandemic covid-19 telah mendorong para pelaku bisnis untuk menetapkan berbagai strategi pengembangan bisnisnya. Kebijakan pembatasan aktivitas masyarakat diluar selama pandemic telah memberikan dampak negatif pada sektor bisnis kuliner dan salah satu industri yang terdampak yaitu The Mill Restaurant Bali. Ada banyak strategi yang dapat dilakukan untuk meningkatkan penjualan produk bisnis kuliner dan salah satunya yang banyak dibahas yaitu strategi price bundling. Oleh karena itu, studi ini dilakukan untuk mengetahui sejauh mana pengaruh sales promosi dengan cara price bundling terhadap keputusan pembelian pada masa pandemi covid 19 di Bali khususnya di The Mill Restaurant Bali. Metode analisis yang digunakan untuk menganalisis pengaruh variabel price bundling adalah dengan menggunakan analisis regresi linier sederhana dengan bantuan program statistik SPSS for windows versi 25. Hasil studi ini mengungkapkan bahwa terdapat pengaruh positif price bundling terhadap keputusan pembelian pelanggan di The Mill Restaurant. Selain itu, price bundling hanya memberikan kontribusi sebesar 22,5% mendorong keputusan pembelian pelanggan. artinya, masih ada factor lain yang dimungkinkan mendorong keputusan pembelian produk restoran oleh para konsumen. Studi ini memberikan implikasi penting bagi pelaku bisnis kuliner untuk menerapkan strategi price bundling dalam bisnis kulinernya.
Dampak Covid-19 pada Kesehatan Mental: Kajian Literature Review Menggunakan Nvivo Plus 12
Authors: Sulistyorini Anita , Kusumawaty Ira , Yunike Yunike , Gani Abdul
Published: September 2022

Pandemi COVID-19 telah banyak menyebabkan kasus kematian di berbagai negara. Sehingga, banyak negara yang menerapkan kebijakan stay at home, social distancing, dan bahkan lockdown. Meskipun, kebijakan tersebut dapat menunda penyebaran COVID-19, namun dampak lain dalam bentuk gangguan psikologis banyak bermunculan. Studi literature review ini bertujuan untuk mengevaluasi dan mensintesis literatur yang berkaitan dengan dampak COVID-19 terhadap aspek mental health. Sumber untuk medapatkan literatur diperoleh dari katalog online Sciencedirect. Terdapat 372 paper yang relevan membahas dampak COVID-19 terhadap gangguan mental health. Analisis literature review ini menggunakan software Nvivo 12 Plus. Hasil studi mengungkapkan bahwa COVID-19 berdampak pada gangguan mental health yang meliputi stress disorder, anxiety syndrome, psychological disorder, depressive disorder, sleep disorder, dan personality disorder. Hasil studi ini memberikan implikasi kepada stakeholders terhadap pentingnya penanganan gangguan kesehatan mental akibat COVID-19.
EVALUASI PEMBELAJARAN BERBASIS WEBINAR DENGAN IMPORTANCE PERFORMANCE MATRIX ANALYSIS (IPMA)
Authors: Paryatno Luksi , Hari Linda Lukitowati  , M. Arna Ramadhan
Published: September 2022

Era digital telah memberikan pengaruh yang besar terhadap proses pembelajaran. Proses pembelajaran yang berlangsung secara tatap muka telah berubah melalui media digital. Pusdiklat Perdagangan sebagai instansi pemerintah yang berperan dalam proses pendidikan dan pelatihan turut serta beradaptasi menyelenggarakan pembelajaran melalui media digital, di antaranya melalui learning management system (LMS) dalam bentuk webinar. Tolak ukur kesuksesan dari penyelenggaran pembelajaran melalui webinar tidak hanya terlaksananya kegiatan, namun juga kualitas pelayanan yang dirasakan oleh peserta. Evaluasi kegiatan webinar dilakukan Pusdiklat Perdagangan untuk mengetahui hal-hal yang perlu diperbaiki untuk memberikan kualitas pelayanan yang terbaik. Evaluasi layanan dilakukan dengan pendekatan service quality (servqual) terhadap 4 dimensi pelaksanaan webinar, yaitu promosi, pelaksana, narasumber, dan materi. Hasil analisis dengan pendekatan importance performance matrix analysis (IPMA) menunjukkan bahwa narasumber dan materi adalah dua dimensi yang mempunyai tingkat kepentingan tinggi dan kinerja yang baik sedangkan pelaksana menjadi dimensi yang harus diperbaiki karena memiliki tingkat kepentingan yang tinggi namun kinerja yang rendah. Hal terpenting yang harus diperbaiki dalam pelaksana webinar adalah peran pemandu acara yang harus aktif memahami dan memenuhi kebutuhan peserta selama kegiatan webinar berlangsung.
Development of curriculum management in the world of education
Authors: Sabrina Elsa , Giatman Muhammad , Ernawati Ernawati
Published: September 2022

The research objective is to develop curriculum management in an effort to improve the quality of education. The method used is qualitative with descriptive research. Efforts to improve the quality of education must be supported by all parties, both by managers of educational institutions at the central, regional and school levels, especially in classroom learning. In the implementation of education, each region should have a curriculum management which is an elaboration or implementation of the educational curriculum set by educational institutions. This is in accordance with the demands of the curriculum, where both the local government and even the school level are given the freedom to describe programs to improve the quality of education. The parties involved in curriculum development are the government, principals, teachers and students. The results of this curriculum management study have a concept as the main determinant of school activities in an effort to improve the quality of education.
The effect of mudharabah financing on the development of MSME in the new normal era
Authors: Sari Antin Laila , Estiningrum Sri Dwi
Published: September 2022

MSMEs (Micro Small and Medium Enterprises) are known as one of the sectors which had undergone a decline in line with the COVID-19 pandemic. Capital is known to be an important issue for MSMEs at the time of the pandemic. The fluctuating income also influences the economy. The existence of Islamic financial organizations with various sharia-based financing products now becomes such a good option to be applied. One of the financing products in financing with a mudharabah contract. This study was done on purpose to help determine how the effect of mudharabah financing on the development of MSMEs in the new normal era. This research applies a quantitative approach, and the primary data to make a questionnaire to customers of MSME owners listed at Al Madani sharia cooperative.  The analytical method used is the instrument test, classical assumptions, hypothesis testing and the coefficient of determination. Produces that mudharabah financing has a positive effect on the development of MSMEs. Reflected from the test result a calculated value of 5.980> 2.023 and a significance of 0.000<0.05. So, mudharabah financing gives such a positive influence on the development of MSMEs.
Peran moderasi good corporate governance pada hubungan corporate social responsibility dengan nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia
Authors: Susanti Novita Dwi , Handayani Susi
Published: September 2022

This purpose of this study to examine and analyze the moderating role of good corporate governance in the relationship between corporate social responsibility and the value of mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The method in this study uses quantitative methods with secondary data obtained from www.idx.co.id and the official website of the sample company website. The independent variable of this research uses corporate social responsibility disclosure. The dependent variable used is the firm value proxied by Tobins q. the moderating variable is good corporate governance in the form of an independent board of commissioners. The analytical method used is Moderated Regression Analysis (MRA). The results showed that CSR had a significant effect on firm value and good corporate governance had a significant effect on the relationship between CSR and firm value.
Analisis kredit bermasalah ditinjau dari non performing loan (NPL) pada PT Bank Mandiri (persero) Tbk
Authors: Gunardi Gunardi , Karyadi Karyadi , Pujianti Anisya , Zahra Shafira , Ksatria Panji , Munggaran M.Zakky , Hanifah Salma , Ikhsan Sugiyanto
Published: September 2022

As we know, in the financial system, there are various financial institutions that act as financial intermediaries. That is, lending money from the savings and loan community, lending it back to other parties. This is because it does not rule out the possibility that credit will pose a risk for this research to assess how much non-performing loans are in terms of non-performing loans (NPL) in a banking company, namely PT Bank Mandiri (Persero) Tbk. The method used in this research is the descriptive method. The sources of data used are secondary data and the use of library research and observation techniques as data collection techniques. In this study, we used a non-performing loan (NPL) financial ratio calculator as a data analysis technique. From this study, it was concluded that the highest NPL ratio occurred in 2016 at 3.96% and the lowest NPL ratio occurred in 2019 at 2.39%. The average NPL for the 5 years starting from 2016-2020, which is 3.17%, is in the healthy predicate.
Pengaruh tingkat inflasi dan profitabilitas terhadap kualitas laba pada perusahaan
Authors: Elvika Nur Elvika Nur
Published: September 2022

This research has the aim of knowing the influence or impact caused by the inflation rate and profitability on the earnings quality of manufacturing companies, especially the consumer goods sector in 2018-2020. In this study, Return on Assets is an aspect in measuring profitability. The research method used is a quantitative research method where purposive sampling is the data collection technique. The population in this study are all manufacturing companies in the consumer goods sector published on the Indonesia Stock Exchange in 2018-2020. The total corporations that were decided to be carried out in this study were 28 corporations with a total sample of 84 samples. The hypothesis test is carried out by relying on the F test and T test. The results in this study are 1) Inflation has no effect on earnings quality and 2) Profitability affects earnings quality.
Pengaruh literasi keuangan, literasi digital, digital marketing, brand image dan word of mouth terhadap minat generasi z pada bank syariah
Authors: Dafiq Bahru Ilmi , Hidayati Amalia Nuril , Habib Muhammad Alhada Fuadilah
Published: September 2022

This study aims to analyze the influence of financial literacy, digital literacy, digital marketing, brand image and word of mouth on the interest of Generation Z in Islamic banks (a case study in Wonorejo village). Researchers used primary data obtained from distributing questionnaires to students in Wonorejo Village, Sumbergempol District, Tulungagung Regency with a total sample of 94 respondents. The research method is data analysis using a descriptive approach and PLS analysis techniques with the help of the Smart PLS version 3.0 application. The results of this study indicate that financial literacy, digital literacy and word of mouth have a significant influence on the interest of generation z to use Islamic banks.
Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak
Authors: Christina Metta Wira , Wahyudi Ickhsanto
Published: September 2022

Along with the development of the global economy, demanding tough competition in business, all companies are competing to do everything they can to face the competition. Companies that are not able to compete will slowly begin to be eliminated from the business world because they are unable to maintain their company's performance. As a profit-oriented company, of course the company will try to maximize profits in various ways. One of the company's strategies to streamline profits is to carry out tax aggressiveness, namely a strategy to reduce the tax burden so that the company obtain more optimal profits. This study aims to obtain empirical evidence about the effect of capital intensity, inventory intensity, sales growth, and profitability on tax aggressiveness The methodology that the researcher uses is quantitative data, namely the financial statements of health sector companies listed on the Indonesia Stock Exchange (IDX) to test the hypothesis about the strength of the determinant variable (Independent Variable on tax aggressiveness in this study, regression analysis was used . The results of the stud conclude that capital intensity has no effect on tax aggressiveness, while inventor intensity, sales growth, and profitability have a negative effect on tax aggressiveness
Pengaruh perceived usefulness, perceived ease of use dan perceived enjoyment terhadap penerimaan teknologi informasi web SMB Universitas Telkom
Authors: Widaningsih Sri , Mustikasari Ati
Published: September 2022

Generation Z is a generation that is well versed in technology, understands networks and is familiar with applications, so it is faster and easier for them to access various information needed, both for educational purposes and for the purposes of daily life. In addition, they are also able to interact with all walks of life through social media very intensely, are accustomed to doing various activities at the same time, and are easy to change. The purpose of this study is to evaluate whether the Telkom University SMB web is classified as successful and accepted by web users using the Technology Acceptance Model (TAM) method.

Collecting data in this study using a questionnaire to the community in the city of Bandung. The number of respondents was 210 people, with the sampling technique used was purposive sampling. The analytical test tools used are Descriptive Analysis and Structure Equation Model (SEM). The results of this study indicate that perceived usefulness, perceived ease of use, perception of convenience, and attitudes towards use can influence the adoption of
Determinan audit report lag pada seluruh perusahaan terdaftar di BEI tahun 2020
Authors: Leonita Eka Denistia , Triani Ni Nyoman Alit
Published: September 2022

This study aim to obtain empirical evidence regarding the factors that can affect the delay in submitting audited financial reports (audit report lag) for all companies that listed on Bursa Efek Indonesia in 2020. This study used a quantitative method. The type of data used is secondary data from the company's financial statements and annual reports. The sample in this study was taken from data from all companies in various sectors listed on the IDX. The data analysis technique in this study used multiple linear regression test. The results of this study stated that the variables of liquidity, audit fees, and subsidiaries have an effect on audit report lag, while audit firm size, company size, and solvability variables have no effect on audit report lag.
Analisis penyaluran bantuan sosial program keluarga harapan (PKH) dan bantuan pangan non tunai (BPNT) dinas sosial pada masyarakat Kabupaten Batu Bara
Authors: Pratiwi Dara Citra , Imsar Imsar
Published: September 2022

This study aims to examine the implementation of social security programs, in particular the Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) programs for communities in Batu Bara Regency for eligible or ineligible people who are recipients of the distributed aid funds. The stages of the research used were surveys and direct interviews with the Social Service of Batu Bara Regency. In addition, conducting direct field observations by collecting data on the homes of people who received Non-Cash Food Assistance (BPNT) and assistance for the Family Hope Program (PKH). The results of the study stated that in accordance with the response from the description of the conditions at the research location that the distribution of assistance carried out by the Batu Bara local government, in this case the manager of the Batu Bara Regency Social Service was declared to have followed the procedure, but the problem was that there were still many people living in poverty. . Therefore, it is necessary to collect data on the actual suitability of the data. This study aims to examine the implementation of social security programs, in particular the Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) programs for communities in Batu Bara Regency for eligible or ineligible people who are recipients of the distributed aid funds. The stages of the research used were surveys and direct interviews with the Social Service of Batu Bara Regency. In addition, conducting direct field observations by collecting data on the homes of people who received Non-Cash Food Assistance (BPNT) and assistance for the Family Hope Program (PKH). The results of the study stated that in accordance with the response from the description of the conditions at the research location that the distribution of assistance carried out by the Batu Bara local government, in this case the manager of the Batu Bara Regency Social Service was declared to have followed the procedure, but the problem was that there were still many people living in poverty. . Therefore, it is necessary to collect data on the actual suitability of the data.
Pengaruh financial distress, koneksi politik, capital intensity, leverage dan ukuran perusahaan terhadap tax aggressiveness
Authors: Qalbi Andi Batari Nurul , Asmara Rina Yuliastuty
Published: September 2022

This study was conducted to examine the effect of financial distress, political connections, capital intensity, leverage, and firm size on tax aggressiveness (in manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange for the period 2018–2020). This study uses 69 samples from the financial statements of manufacturing companies in the basic industrial sector and chemicals listed on the IDX for the period 2018-2020. The sample in this study was determined through a non-probability sampling technique with a purposive sampling method. This study uses an explanatory research type with a quantitative approach with the SPSS 26 program. The results of this study are that Financial Distress and Capital Intensity have a positive and significant effect on Tax Aggressiveness, while Political Connections, Leverage, and Company Size have no effect on Tax Aggressiveness.
Bagaimana kualitas informasi keuangan uang muka operasional setelah implementasi Enterprise Resource Planning (ERP)
Authors: Fathurrahman Fulki
Published: September 2022

This study aims to determine how the effect of enterprise resource planning (ERP) implementation on quality financial information at PT Pupuk Kujang. This research is based on business changes due to increased competition which is marked by the needs of the company and related internal parties who are the perpetrators of ERP implementation in the development of the company's business activities, and also against the background of the implementation of an ERP system that produces inaccurate information. Thisresearch was conducted using quantitative methods with a survey approach. The data collected came from questionnaires distributed to 63 respondents in related departments including accounting, finance, human resources (HR), marketing, sales facilities, retail sales, planning and promotion, industrial and general education and training. The results obtained indicate that ERP implementation can affect the quality of financial information through good implementation stages, supported by quality hardware and good human resources. However, there are also other factors that are not discussed in this study and have an influence on the quality of financial information.
Pengaruh faktor kepemimpinan transformasional terhadap perilaku kerja inovatif melalui kesiapan untuk berubah sebagai mediator
Authors: Aditianto Pramudio , Amir Muhammad Taufiq
Published: September 2022

The global Covid-19 pandemic requires the business enterprise to be ready to be up against massive changes due to the uncertain conditions. Change is a requisite as the business enterprise is currently recalculation of its business which has an impact on efficiency. This efficiency makes employees have to innovate in their work to be more effective and efficient. For this reason, transformational leaders are required to direct employees to change as well as to behave innovatively. This research uses the approach of quantitative with a survey method. The object of research is PT Lativi Mediakarya with the subject of all employees from the staff to manager level. Primary research data were collected through research questionnaires. The research sample was 140 people represented all Directorates and Divisions. The data were analyzed using Structural Equation Modeling with Partial Least Square approach. Transformational Leadership was found to have a positive effect on Readiness for Change, but does not have a significant effect on Innovative Work Behavior. Readiness for Change had a positive effect on Innovative Work Behavior. The Readiness for Change had a role as a mediator in the influence between Transformational Leadership and Innovative Work Behavior. Leaders in companies need to act agilely in the face of changing conditions with uncertainty, but still need to highlight aspects of individual considerations in their transformational character. Transformational leaders need to play a role in providing a stimulus for creativity and innovation so that they always encourage innovative behavior to their followers. Innovative behavior requires positive psychological conditions with trust and clarity of information from management.
Daya Saing, pengangguran, dan kemiskinan di Sulawesi Tengah
Authors: Suparman Suparman
Published: September 2022

The research objective is to measure the impact of regional competitiveness, unemployment and poverty in Central Sulawesi Province using the 2017-2019 database. Panel regression model is used to estimate the effect of competitiveness on unemployment and poverty. The results of this research find that regional competitiveness has a negative and significant influence on the depth of poverty in Central Sulawesi Province.
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Sari Melati Kencana Cabang RC Veteran Jakarta Selatan
Authors: Lestari Dewi
Published: September 2022

The purpose of this study was to determine the effect of work motivation and work discipline on employee performance at PT. Sarimelati Kencana, South Jakarta Veterans RC Branch, either partially or simultaneously. The method used is quantitative. The sampling technique used is saturated sampling and the sample obtained in this study amounted to 58 respondents. Data analysis used validity test, reliability test, classical assumption test, and regression analysis. The results showed that work motivation had a significant effect on employee performance. Work discipline had a significant effect on employee performance. Work motivation and work discipline have a significant effect on employee performance at PT. Sarimelati Kencana RC Veterans South Jakarta Branch
Regional financial performance analysis north central timor district
Authors: Nalle Frederic Winston , Oki Kamilaus K. , Sanbein Deni Silvanus
Published: September 2022

North Central Timor Regency is one of the regencies in the border region of the Republic of Indonesia-Timor Leste. This region is still categorized as an underdeveloped region with a fairly high percentage of poverty. The most reliable source of regional revenue comes from potential regional taxes and levies. Therefore, the purpose of this study is to determine the regional financial performance when viewed from the ratio of regional financial independence, the ratio of regional financial dependence and fiscal decentralization. Some of the variables used for data analysis needs are the value of PAD, Balancing Funds and Capital Expenditures from 2001-2018 obtained from the publications of the Central Statistics Agency. The results showed thatRegional financial capacity seen from the regional financial independence of North Central Timor Regency in financing its regional needs in the context of implementing regional autonomy is still low and dependence on other regions through the central government is very high.
Blockchain Letter of Credit: Apakah Sekarang Saatnya?
Authors: Ruslan Zuhri
Published: September 2022

Blockchain Letter of Credit (LC) is cutting-edge technology in international trade. It opens many opportunities to eliminate the deficiencies of current LC aspects. The research aims to answer how blockchain technology disrupts the LC workflow and whether now is the best time to adopt the blockchain LC. This research employed a narrative review approach. The result revealed that out of 226 articles from ScienceDirect, IEEE Xplore, Springer Open, Emerald insight, Research Gate, and Google Scholar, 26 articles were found to be relevant to answer the research questions. Significant findings from the research are that blockchain LC and smart contracts disrupt the LC workflow to become more efficient, secure from fraud and alterations, lower cost, and provide better visibility. Another finding is that adopting the technology is relevant provided that the cost to adopt has become affordable and when many banks and companies have adopted the blockchain LC. The process of adoption should be gradual.
Terhadap kompetensi digital guru SMP Negeri di Kecamatan Ujung Batu Kabupaten Rokan Hulu pada masa pandemi covid-19
Authors: Nurlaila Lilik , Bastian Adolf , Rahmat Adi
Published: September 2022

Digital competence is very important in the context of education during the pandemic,especially for teachers to support the teaching and learning process. The purpose of thisstudy was to determine the effect of individual characteristics, organizational support anddigital media utilization patterns on the digital competence of SMPN teachers in UjungBatu District, Rokan Hulu Regency. This research is a survey research with 73respondents. Data was collected by using questionnaires and data analysis usingdescriptive statistics and SEM-PLS analysis. The results of the study indicate thatindividual characteristics have a significant effect on teacher digital competence, therewas a significant effect of organizational support on teacher digital competence and therewas a significant effect digital media utilization patterns on digital competence in UjungBatu sub-district, Rokan Hulu Regency.
Pengaruh likuiditas dan leverage terhadap agresivitas pajak
Authors: Endin Alfin Muhammad
Published: September 2022

The phenomenon of tax aggressiveness regarding companies operating in the health services sector is affiliated with companies in Singapore, namely PT RNI which has been registered as a limited liability company but in terms of capital, the company relies on affiliate debt for a living. This means that owners in Singapore provide loans to RNI in Indonesia. Because its capital is included as tax-deductible debt, RNI avoids liability. The financial statements recorded a loss so that no taxes went into the state. RNI 2014 financial report, recorded debt of Rp 20.4 billion with a company turnover of Rp 2.178 billion. There was a retained loss in the same year's report amounting to Rp. 26.12 billion. Based on the financial statements, this is no longer logical, so the Special DJP Regional Office conducts an examination. Another method used by PT RNI is to utilize Government Regulation 46/2013 on Income Tax specifically for MSMEs, with a final income tax rate of 1 percent. This study aims to obtain empirical evidence of the effect of liquidity and leverage on tax aggressiveness. The objects used are 11 companies in various industrial sectors listed on the Indonesia Stock Exchange in 2016 – 2020 which were selected by purposive sampling. The analysis technique for this research uses multiple linear regression analysis. Based on data analysis, it was found that liquidity had no statistically significant effect on tax aggressiveness and leverage had no statistically significant effect on tax aggressiveness.
Getting Around in a College Town: A Case Study of Transportation Barriers Faced by International Students at the University of Alabama
Authors: Islam Riffat , Rafique Sanaa , Bredikhina Olga A. , Jones Steven
Published: September 2022

University students' day-to-day lives largely depend on transportation. Public transit alternatives are not widely available in small-town, rural, and suburban collegiate environments in the United States (U.S.). In this study, an online survey was conducted among international students studying at The University of Alabama (UA) campus located in Tuscaloosa, Alabama. The objective of this research was to investigate and analyze international student travel experiences in a city with a significant college-affiliated population, as well as to highlight, in particular, some of the transportation issues in the area. The survey results show that international students face various challenges in transportation in and around the campus, finding it difficult to travel within Tuscaloosa without a personal vehicle, as other modes of transportation including walking, biking, and using public transportation are not always convenient or reliable. The study findings may be of interest to transportation experts, city planners, university administrators, and college students who want to better understand travel-related challenges experienced by international students.
Büyük Verinin Pazarlama Karması Üzerindeki Etkileri
Authors: BİL Erkan , ÖZKAYA Murat
Published: September 2022

Bu çalışmada, büyük veri kavramının pazarlama karması üzerindeki etkileri incelenmiştir. İlk olarak, pazarlama karması açıklanıp, pazarlama karmasının 4P’si sunulmuştur. Pazarlama karmasının her bir elemanını yani ürün (product), fiyat (price), dağıtım (place) ve tutundurma (promotion) kavramları ayrı ayrı açıklanmıştır. Daha sonra, büyük veri ve büyük veri analizinin özelliklerinden kısaca bahsedilmiştir.. Büyük verinin pazarlama karması bileşenleri üzerindeki etkileri ayrı ayrı incelenmiştir. Son olarak, yapılan bu incelemelerin sonuçları bir başlık altında toplanmıştır. Yapılan araştırmaların sonucunda büyük veri analizinin pazarlama karmasının elemanlarının ele alınış biçimlerinde çeşitli değişiklikler oluşturduğu görülmüştür. Büyük veri analizi ve büyük veri sayesinde amaçlara daha uygun stratejilerin belirlenmesinin daha kolaylaştığı incelenen çalışmalardan tespit edilmiştir.
Análisis de la prevalencia del síndrome de burnout en cirujanos del estado de Amapá, Amazonas, Brasil
Authors: Borges Renato Melo Brazão Pinheiro , Pieroni Thamiris Cunha , Velazquez Raphaela Kummrow Santos , Luz Larissa Santos da , Alves Giovana Carvalho , Picanço Junior Olavo Magalhães
Published: September 2022

El Síndrome de Burnout (SB), reportado por primera vez en 1970, aparece como una respuesta crónica a los estresores interpersonales que ocurren en la situación laboral. Se sustenta en tres pilares: Agotamiento Emocional (AE), Despersonalización (DP) y Reducción de la Realización Profesional (RP). Por lo general, ocurre en personas cuyas profesiones conllevan responsabilidades relacionales. Los médicos se encuentran entre los más afectados, especialmente los cirujanos, que necesitan atención y destreza constantes, factor que los predispone a un estrés excesivo ya enfermedades psiquiátricas. El objetivo de este estudio fue analizar la prevalencia del síndrome de Burnout en cirujanos del estado de Amapá, a partir de la pregunta: ¿Cuál es la prevalencia del síndrome de Burnout en cirujanos que laboran en el estado de Amapá? La metodología utilizada fue un estudio cuantitativo y cualitativo, con un cuestionario situacional y el Maslach Burnout Inventory Questionnaire (MBI) respondido por cirujanos del estado de Amapá, entre marzo de 2016 y agosto de 2016. El estudio siguió las resoluciones número 466 de 2012 y número 510 de 2016, del Consejo Nacional de Ética en Investigación (CONEP). Predominaron los cirujanos del sexo masculino, con una media de edad de 42,76 años, la mayoría casados ​​o en pareja estable, con más de 10 años de formación médica y que no hacen o hacen hasta 4 turnos de noche al mes. Estuvieron presentes cirujanos generales, además de otras once subespecialidades. En cuanto al cuestionario MBI, alrededor del 25% de los encuestados tiene un alto nivel de agotamiento emocional, la misma cantidad tiene un alto nivel de despersonalización y poco más del 10% tiene una baja realización profesional. El 2,94% tiene criterios para el diagnóstico de Síndrome de Burnout. El 38,23% mostró alteración en al menos una de las tres esferas. Las subespecialidades que obtuvieron peores resultados fueron: Cirugía Vascular, Cirugía Oncológica, Neurocirugía y Urología. Así, aunque este grupo presenta una tasa de síndrome de Burnout superior a la población general, sigue presentando niveles inferiores a los encontrados a nivel mundial.
Analisi della prevalenza della sindrome da burnout nei chirurghi nello stato di Amapá, Amazzonia, Brasile
Authors: Borges Renato Melo Brazão Pinheiro , Pieroni Thamiris Cunha , Velazquez Raphaela Kummrow Santos , Luz Larissa Santos da , Alves Giovana Carvalho , Picanço Junior Olavo Magalhães
Published: September 2022

La sindrome da burnout (SB), segnalata per la prima volta nel 1970, appare come una risposta cronica a fattori di stress interpersonali che si verificano nella situazione lavorativa. È supportato da tre pilastri: Esaurimento Emotivo (EE), Depersonalizzazione (DP) e ridotto Risultato professionale (RP). Di solito si verifica in individui le cui professioni hanno responsabilità relazionali. I medici sono tra i più colpiti, soprattutto i chirurghi, che necessitano di attenzioni e manualità costanti, fattore che li predispone a stress eccessivi e malattie psichiatriche. L’obiettivo di questo studio era di analizzare la prevalenza della sindrome di Burnout nei chirurghi nello stato di Amapá, sulla base della domanda: qual è la prevalenza della sindrome di Burnout nei chirurghi che lavorano nello stato di Amapá? La metodologia utilizzata è stata uno studio quantitativo e qualitativo, con un questionario situazionale e il Maslach Burnout Inventory Questionnaire (MBI) a cui hanno risposto i chirurghi nello stato di Amapá, tra marzo 2016 e agosto 2016. Lo studio ha seguito le risoluzioni n. 466 del 2012 e n. 510 del 2016, del Consiglio Nazionale per l’Etica nella Ricerca (CONEP). C’era una predominanza di chirurghi maschi, con un’età media di 42,76 anni, la maggior parte dei quali erano sposati o con una relazione stabile, che avevano più di 10 anni di formazione medica e che non facevano o facevano fino a 4 turni di notte al mese. Erano presenti chirurghi generali, oltre ad altre undici sottospecialità. Per quanto riguarda il questionario MBI, circa il 25% degli intervistati ha un alto livello di esaurimento emotivo, altrettanti hanno un alto livello di spersonalizzazione e poco più del 10% ha una bassa realizzazione professionale. Il 2,94% ha criteri per la diagnosi della sindrome da burnout. Il 38,23% ha mostrato alterazioni in almeno una delle tre sfere. Le sottospecialità che hanno ottenuto i risultati peggiori sono state: Chirurgia Vascolare, Chirurgia Oncologica, Neurochirurgia e Urologia. Pertanto, sebbene questo gruppo abbia un tasso di sindrome da burnout più elevato rispetto alla popolazione generale, ha comunque livelli inferiori a quelli riscontrati in tutto il mondo.
ANALYSIS OF MANAGEMENT AND ACCOUNTING INFORMATION SYSTEMS OF ENTERPRISES
Authors:   Prydniprovska State Academy of Civil Engineering and Architecture, Onyshchenko Viktoriia , Medyanik Veronika ,   Prydniprovska State Academy of Civil Engineering and Architecture
Published: September 2022

A comparative analysis of accounting information systems and management information systems of enterprises was conducted. Their essence, components and structure are considered. The range of each system is established. The functions of the accounting information system are distinguished: data acquisition and storage, transformation of data into useful information, establishment of control. The notions of subsystems of accounting information system are systematized: the division into financial and management accounting, or a set of cost cycles, income, production, human resources and financing. The tools that affect information systems during its implementation at the enterprise (quantitative methods, behavioral analysis, quality management technology, re-engineering) are identified. Structured subsystems of information management system in accordance with its functionality: marketing, finance, human resources and production, indicate the flow of input and output information. Ways to improve the efficiency and effectiveness of the company's activities by using information systems are presented. The common features of management and accounting information systems (main components, subsystems, goals) and differences between them (directions of information flows, circle of users, data composition) are systematized. Links between management and accounting systems are shown graphically. The types of relations between them – inclusion of one into the other, partial intersection and transformation of one into the other – are investigated). The existence of two approaches is proved. The general approach, where the management information system includes the entire enterprise together with other information systems, including the accounting information system. According to the opposite approach, the management system is subordinate to the accounting information system. The type of connection is determined by the goals of information system implementation and the scale of the enterprise. It has been proven that the best connection between information systems is a partial overlap of one system with another.
PROBLEMS OF THE AEROSPACE INDUSTRY AS PART OF THE DEFENSE-INDUSTRIAL COMPLEX OF UKRAINE
Authors:   Lviv Polytechnic National University, Danylovych-Kropyvnytska Marta , Bashak Pavlo ,   Lviv Polytechnic National University
Published: September 2022

The article is devoted to the analysis and systematization of problems in the aerospace industry. In recent years, Ukraine has been actively selling military equipment, machinery and weapons. In general, the export of military products, including aerospace equipment, has significantly weakened the state's military capabilities and made the country vulnerable both in terms of the military component and national security as a whole. To the main problems of the aerospace industry as part of the military-industrial complex of Ukraine the authors refer: insufficient budget funding, the lack of its own spaceport, the massive outflow of the intellectual elite from the country to work in developed countries, the inability to approve the Sixth Space Program for the coming years, the state monopoly in the industry, corruption. The main problem of the lack of industry development is the direct military conflict with the Russian Federation, which directly affects not only this strategic sector, but also the defense industry as a whole. The right and economically justified step in solving the problem of developing the industry and restoring the industry's own production would be to fight the state monopoly and pass new bills allowing private investment and initiatives in this industry market. The global experience of public-private partnership, easing of regulatory procedures, transparency of bureaucratic mechanisms, active anti-corruption policy have contributed to the fact that the United States, G-7 countries, Turkey took the leading position in the development of space programs, exports of aircraft, space exploration and research. The article presents ways to eliminate the problems of the aerospace industry as a whole, as well as recommendations with their clear reasoning and validity in the study area. The scientific potential accumulated over the past decades in the field of information technology, as well as experience in the development and production of military aerospace equipment, supported by a quality regulatory framework, would contribute to the growth of enterprises, the country's export potential, and the ability to replenish its own military reserves. The state the aerospace industry is in requires clear and urgent action on the part of the government, because the situation will only get worse over time.
THE PRIVATE FINANCING PRACTICE OF CIVIL SOCIETY ORGANISATIONS ON THE EXAMPLE OF MAJOR PRIVATE FUNDS OF THE USA
Authors:   Kyiv National Economic University named after Vadym Hetman, Levchenko Anhelina
Published: September 2022

The article provides a detailed analysis of the experience of private international funding of social projects of civil society organizations using the example of private foundations in the United States. In the last few years there has been a growing interest in third sector organizations, as they are fundamental components in the formation of a democratic state. The term "civil society organization" is understood by the author as an umbrella concept that includes non-governmental organizations, churches, social movements, etc. However, the financial issue is the most important element for every third sector organization. Moreover, the number of funders of civil society organizations can be potentially large, while in reality funding comes from a limited number of large actors or the government. Moreover, the issue of successful funding is the weakest aspect of civil society organizations in most countries. Over the past decade, research on private funding of civil society organizations' social projects has increasingly shown that private foundations will become the largest donors in the near future. By the term "private foundation" the author means an organization that is usually formed to fund charitable purposes or projects through grants. This study has focused on the analyses of the philanthropic activities of the largest American private foundations, namely: the "Open Society Foundation" of George Soros, the Bill and Melinda Gates Foundation, the John and Catherine MacArthur Foundation, and the Ford Foundation. A significant amount of this study was devoted to an analysis of the sectoral and regional structure of the total value of grant portfolios, which is based on official statistical information. This study also analyzes the main areas and programs of charitable activities of the studied private foundations. In addition, the author conducted a comparative analysis of the private foundations under study. The main trends and patterns of grant funding of social projects of civil society organizations by international private donors in the United States were revealed.
ОСОБЛИВОСТІ МЕТОДИЧНОГО СУПРОВОДУ САМОСТІЙНОЇ ХУДОЖНЬОЇ ДІЯЛЬНОСТІ ДІТЕЙ П’ЯТОГО РОКУ ЖИТТЯ
Authors: Коваленко Олена , Бухарева Ярослава
Published: September 2022

Розкрита дефінітивна характеристика таких понять дослідження, як: методичний супровід, методична робота, самостійна художня діяльність дітей. На основі аналізу дефініцій та наукових психолого-педагогічних досліджень розмежовані поняття «методична робота» та «методичний супровід» та показана їх особливість на засадах гуманізації. Виокремлені і проаналізовані нормативно-правові документи, у яких знайшли відображення питання методичного супроводу самостійної художньої діяльності дітей. Окреслені особливості методичного супроводу самостійної художньої діяльності дітей: представлені принципи, завдання та форми організації методичного супроводу. Виокремлені та схарактеризовані найбільш ефективні форми методичного супроводу самостійної художньої діяльності дітей п’ятого року життя.
Questioning the efficacy of ‘gold’ : open access to published articles
Authors: Fredericks Suzanne
Published: September 2022

Aim
To question the efficacy of ‘gold’ open access to published articles.

Background
Open access is unrestricted access to academic, theoretical and research literature that is scholarly and peer-reviewed. Two models of open access exist: ‘gold’ and ‘green’. Gold open access provides everyone with access to articles during all stages of publication, with processing charges paid by the author(s). Green open access involves placing an already published article into a repository to provide unrestricted access, with processing charges incurred by the publisher.

Data sources
This is a discussion paper.

Review methods
An exploration of the relative benefits and drawbacks of the ‘gold’ and ‘green’ open access systems.

Discussion
Green open access is a more economic and efficient means of granting open access to scholarly literature but a large number of researchers select gold open access journals as their first choices for manuscript submissions. This paper questions the efficacy of gold open access models and presents an examination of green open access models to encourage nurse researchers to consider this approach.

Conclusion
In the current academic environment, with increased pressures to publish and low funding success rates, it is difficult to understand why gold open access still exists. Green open access enhances the visibility of an academic’s work, as increased downloads of articles tend to lead to increased citations.

Implications for research/practice
Green open access is the cheaper option, as well as the most beneficial choice, for universities that want to provide unrestricted access to all literature at minimal risk.

Keywords
Open access, self-archiving, publishing, repository, scholarly literature, dissemination
International Issues in Broadband Deployment and Use
Authors: Middleton Catherine A.
Published: September 2022

Slides from a talk given to PhD students at Chalmers University of Technology, Sweden.