bluuebunny/crossref_metadata_2025 huggingface dataset:
Waste management in tourist accommodation establishments in King Sabata Dalindyebo local municipality coastal areas in the Eastern Cape
Authors:   , Mgambi Nobesuthu
Published: June 2022

The study objectives were to identify the waste management strategies implemented in tourist accommodation establishments in Coffee Bay and Hole-in-the-Wall in Mqanduli coastal areas in the Eastern Cape; to assess the effectiveness of recycling initiatives in these accommodation establishments and to identify waste management practices as compared to policies and legislation. The study population was n=150, four questionnaires and checklists were used as data collection tool in accommodation establishments. The data was collected by the use of questionnaires and walkthrough observations using checklists. Each establishment was classified into four groups. The types of waste generated in all the different participants were: plastics (100%), wet waste (71.4), cardboards (33.3%), cans (33.3%), Paper (76.2%), Glass 28.6 % and Garden waste (23.8%). According to the data collected from the participants of different departments waste separation before disposal was as follows, managers (52 .4%), kitchen staff (15.4 %) and gardens (73.4%) separated waste before disposal. Recycling was mostly done in the garden which was mainly composting and by managers which was mainly cardboard and a small percentage of cans and tins. The results report the following trend on recycling on site: Managers (52.4%), gardeners (84.2%), cleaners and kitchen staff (31.1%) Tourist’s accommodation establishments (81%) did not have a waste management policy on site, (19%) claimed to have trained their staff on waste management whilst the majority was not trained on waste management. Knowledge of legislation was observed to be very less although some legislation was known. Waste management in tourist accommodation establishment needed more development and provision of a local recycling site is urgently needed.
CHARACTERIZATION OF CU2MNSNS4 THIN FILMS FABRICATED BY SPIN COATING
Authors: AYTUĞ AVA Canan , BATURAY Şilan
Published: June 2022

Cu2MnSnS4 (CMTS) thin films are affected by several parameters related to different annealing including sulphurization flux rate. In this paper, nontoxic CMTS samples were fabricated onto glass substrate by a spin-coating to investigate the effect of various sulphurization flux rate on the crystal structure, tophological and optical properties by X-Ray diffraction, scanning electron microscopy, atomic force microscopy and ultraviolet–visible spectrophotometer, respectively The crystal properties of CMTS thin films are radically changed depending on increase of sulphurization flux rate annealed at 550 °C for 90 minutes. The XRD pattern give CMTS peaks at (112) plane for two samples which correspond to structure of kesterite crystal. The SEM images of films show a decrease in the particle size relate to increase flux rate of sulphurization. The energy band gap for the CMTS films are found to be 1.22 and 1.15 eV for 30 sccm and 40 sccm sulphurization flux rate annealed at 550 °C, respectively.
ФОРМУВАННЯ АДМІНІСТРАТИВНОГО ПРОСТОРУ РЕАЛІЗАЦІЇ ПУБЛІЧНОУПРАВЛІНСЬКОЇ ДІЯЛЬНОСТІ В УМОВАХ КОНСТИТУЦІЙНИХ ЗМІН В УКРАЇНІ
Authors: Гавриленко Костянтин Миколайович , Юхно Ірина Валеріївна , Баштанник Віталій Володимирович
Published: June 2022

Стаття присвячена дослідженню теоретико-методологічних засад, тенденцій та особливостей інституціональних засад публічноуправлінської діяльності в умовах конституційного реформування. У статті обґрунтовано виокремлення етапів розвитку суспільних відносин в системі конституційного реформування, розкрито інституціональні й теоретичні засади трансформаційного процесу в державному управлінні, розроблено класифікацію особливостей конституційного реформування в контексті модернізації державного управління в Україні. Систематизовано сучасні підходи до формування комплексного алгоритму реалізації демократичних засад конституційного реформування. Розкрито сутність сучасних тенденцій формування інституціональних засад трансформаційного процесу у системі публічного управління в контексті децентралізації влади в Україні. Розроблено і запропоновано авторську теоретичну концепцію конституційного реформування як взаємовпливу трансформаційних чинників у системі державного управління в Україні, сформульовану на основі традицій державноуправлінських реформ, європейському досвіді публічноуправлінської діяльності, У статті представлено концептуальні засади аналізу конституційного змісту реформування державного управління як самостійний напрям у сучасній системі публічного управління. На цій основі визначено та обґрунтовано принципи та методологічну основу такого аналізу, визначено суб’єктну базу реформування, конкретизовано сутність та складники інституціонального реформування. Досліджено методологічні засади та теоретичні аспекти ініціювання, становлення та формалізованого закріплення конституційних змін в публічноуправлінській діяльності. Охарактеризовано загальний процес формування спеціальних механізмів реформування публічного управління та впливу на таких процес системних конституційних реформ. Доведено, що загальний алгоритм конституційних змін потребує стратегічного розуміння наслідків конституційного реформування, врахування зовнішніх чинників впливу на процес реформування, збереження наріжних конституційних принципів, дотримання загальносвітових трендів на пріоритетність забезпечення громадських, політичних, економічних і соціальних прав людини. Базовими засадами конституційних змін визначено удосконалення національного законодавства, забезпечення громадсько-політичного схвалення конституційних реформ. Встановлено, що раціональний зміст конституційного реформування потребує відповідного юридичного наповнення, трансформації системи органів державної влади та місцевого самоврядування, раціоналізації механізму державно-приватного партнерства, а також політико-ідеологічного наповнення змісту реформування.
ПУБЛІЧНОУПРАВЛІНСЬКА ДІЯЛЬНІСТЬ ПРАВООХОРОННИХ ОРГАНІВ В СИСТЕМІ ЗАБЕЗПЕЧЕННЯ НАЦІОНАЛЬНОЇ БЕЗПЕКИ
Authors: Кучеровський Олександр Олександрович , Хоміч Юрій Григорович , Баштанник Віталій Володимирович
Published: June 2022

Стаття присвячена дослідженню формування та реалізації публічно-управлінської діяльності в системі правоохоронних органів. Встановлено залежність стану забезпечення суспільної безпеки і правопорядку від раціонального перебігу реформи правоохоронних органів. Наголошено, що в системі правоохоронних органів важливим завданням виcтупає реформування функцій, структури та повноважень таких органів з метою підвищення ефективності та сталості їх функціонування. Встановлено, що у сучасних умовах реформи децентралізації особливого значення набуває здатність системи публічного управління зберігати рівновагу в умовах суттєвої зміни норм і процедур управлінської діяльності. Доведено, що інноваційна модель суверенної держави потребує формування та реалізації раціональної моделі діяльності правоохоронних органів, базовим завданням яких виступає гарантування кожній людині чіткого дотриман- ня конституційних принципів, реалізації права на «добре врядування». Розкрито сутність формування інституціонально-правового концепту територіального управління правоохоронними органами як основи механізму державного управління суспільною безпекою і правопорядком в контексті процесів децентралізації влади в Україні. Обгрунтовано, що реалізація функції сучасного правоохоронного органу у сфері публічного управління повинна бути забезпечена дієвими механізмами та раціональними моделями організації управлінської діяльності на основі удосконалення системи публічно-службових відносин. Встановлено, що нагальною проблемою виступає несистемність забезпечення реформування правоохоронних органів, подовження у часі структурних реформ, суб’єктна невизначеність реформування. У дисертації вказані нагальні завдання діяльності правоохоронних органів, зокрема, оптимізація територіальних підрозділів правоохоронних органів в умовах децентралізації; формування засад взаємодії правоохоронних органів та органів виконавчої влади з метою раціоналізації надання публічних послуг; удосконалення нормативно-правового забезпечення реформування правоохоронних органів.
HOME IN THE POETRY OF SAUDI ARABIA POETS: ABDUS-SALAM HAFETH AN EXAMPLE OF A DISTINGUISHED ARAB (1)
Authors: DAHAMI YAHYA SALEH HASAN
Published: June 2022

Classical Arabic poetry is the core of all categories of literature in all Arabic lands, territories, and realms since the age of pre-Islam. This study is an attempt to shed light on some literary facets of modern Saudi Arabic poetry focusing on the concept of homeland as an illustration of the standing of modern Saudi Arabic poetry with a particular indication to a contemporary Saudi poet, Abdus-Salam Hashem Hafeth. It can be right that the progress of Arabic poetry in the present age, among Arab poets, writers, and critics has a positive measure. It is true to generalize that the same would be identical to current innovative Saudi poetry given that it is naturally considered a principal, commanding, and uninterrupted measure of Arabic poetry. The researcher endeavors to illustrate the poet's intellectuality in depicting his glorious city as a representative of his adoration for the big home - the Kingdom of Saudi Arabia. The study commences with a concise introduction. Then, it analytically moves ahead to inspect the noteworthy Saudi poet – Abdus-Salam Hashem Hafeth. After that, the study portrays a critical-analytical attitude to the first four-verse lines of the poem of Hafeth, ‘Nostalgia, Oh my Home’, focusing on the concept of home as its principal theme. In conclusion, the study ends with a concise assumption and recommendations.
Keywords: Abdus-Salam Hashem Hafeth, Al Madinah Al Monawarah, Arabic Literature, Arabic Poetry, Home in Poetry, Kingdom of Saudi Arabia, Saudi poetry.
BRIGADE-LABORATORY METHOD OF TEACHING AND STUDENTS OF PEDAGOGICAL EDUCATIONAL INSTITUTIONS OF THE USRR (MID 20'S - EARLY 30'S OF THE ХХth CENTURY)
Authors: Komarnitskyi Oleksandr
Published: June 2022

In the article it is stated that the students of pedagogical educational institutions were an effective factor in implementation of the brigade-laboratory method of teaching, which supplanted the dominant lecture method. Although many students at first gave a lukewarm support to the updating of the methodic component, as any changes carry new risks, because the end result could be not predictable. Leading party and state authorities responsible for the implementation of this method, using various means of propaganda, convinced young people that the educational process itself required the introduction of active teaching methods aimed at training professionals with a broad scientific outlook, could critically operate with auxiliary materials, skills for independent thinking, solve practical problems with scientific methods and techniques. The new methodology was to promote the development of students' skills of independence, would accustom them to self-control and consideration of their strengths, understanding and conscious realization of the purpose of work. Having analyzed the decrees of all-Union and all-Ukrainian conferences and student meetings, the authors have concluded that students generally welcomed the new method, although they do not reject the fact that decisions were often dictated by party bodies. It is noted that the new system was built on the principle of division of students into units, which after a short instructing by a teacher, independently performed complex tasks. The work was mostly carried out collectively with a clear division of tasks between members of the unit, who had to take into account interests of the team, and hence the public interest. Teachers controlled the correctness of the tasks, checked and, if necessary, adjusted the progress of work, provided appropriate assistance. The results of the unit were presented in the form of a report by one of the students who represented the team. Among the disadvantages of this method - is the reduction of theoretical courses, superficial studying of program material, outdated and often non-unified systems of assessment of young people's knowledge, weakening of their individual responsibility for their work.
CONTEMPORARY CONCEPTUAL DISCOURSE ON BLENDED AND HYBRID LEARNING
Authors: Shevtsov Andrii
Published: June 2022

The modern conceptual discourse development in the field of application and interpretation of the terms “blendedˮ and “hybridˮ learning is analyzed in the manuscript. Described in the scientific researches fundamental approaches to the organization of educational interaction between a teacher and a student, a student and instructional materials within the blended format, involving various combinations of classical learning formats, use of ICT tools and distance learning techniques are discussed in the paper.

Analytic and synthetic generalizations of the determinative and typological features of different variable models of teaching make it possible to clarify the semantic content of the term “blended learningˮ and to distinguish it from “hybrid learningˮ as a related concept.

Comparative analysis of the mentioned concepts, as well as forms of educational process organization makes it possible (a) to clarify the historical and logical information about the lexical definitions origin; (b) to determine the fundamental features of these forms of education; and (c) to consider some aspects of their classification.

It is determined that the hierarchical relationship between “blended learningˮ and “hybrid learningˮ concepts depends on the generalization format provided to these concepts with their application analysis: whether they are used in a broad or a narrow sense. While considering blended learning in a broad sense as a category and hybrid learning in a narrow sense, we find the latter to be a kind of blended learning.

Thus, in the further researche it is necessary to make a clear scientific and pedagogical substantiation of the taxonomic analysis of these concepts, their educational and technological content.

It is concluded that the adaptive models family (Flex) is promising in terms of adaptive approaches to the selection and development of educational content, learning materials and tools enriching and improving. They possess a modifying potential and should be further developed to be used as any educational system cornerstones, such as personal orientation, physiological differentiation and inclusiveness. The further researches vector on blended learning models in particular their modification for the potential implementation for students with special educational needs and disabilities in special and/or inclusive educational settings is substantiated.
VICTIM BLAIMING AS A SOCIAL PROBLEM
Authors: Leshchuk Halyna
Published: June 2022

The article characterizes victim blaming as a social phenomenon and a social problem. Victimblaming is an act of devaluation that occurs when the victim of a crime is liable – in whole or in part – for the crime committed against him/her. This guilt can manifest itself in the form of a negative social reaction from professionals (lawyers, doctors, social workers, psychologists), the media, relatives, acquaintances. The evolution of victim blaming research in different branches of science is traced. The main causes of victim blaming are characterized (patriarchal customs, tolerance of certain types of violence, belief in a fair world, imperfection of the justice system, attribution errors, invulnerability theory, formed social stereotypes about the image of the victim). The main definitions that correlate with victim blaming are characterized. It is noted that victim blaming can occur in all spheres of public life and take the form of domestic, unconscious, or mass and purposeful behavior. Victimblaming as a form of violence can take various forms – both psychological and physical, although usually victims of crime are subjected to psychological pressure in the form of humiliation, insult or devaluation. Gender is a social characteristic that increases the risk of being accused, so several categories of female victims are most often victimized: rape victims, victims of sexual harassment, and sex workers.

The social consequences of victimization are outlined for victims who are less likely to report future violence in an attempt to avoid secondary victimization due to a lack of social support and social empathy. It is noted that victim blaming as a social problem causes a whole range of social problems: it destroys the security atmosphere, contributes to the normalization of violence in the mass consciousness and complicates the process of providing social and psychological assistance to its victims.
SOCIAL PARTNERSHIP AS A TOOL FOR UNIVERSITY TRAINING OF SOCIAL WORKERS
Authors: Kuzmina Mariia , Masiuk Oleh , Kuzmin Victor , Mishchan Ihor
Published: June 2022

Decentralization and democratization of public and state relations affects today’s social work in Ukraine. Universities should be the source which with the help of social partnership can change the status of a future social worker. The purpose of the article is to study social partnership as a tool for training social workers in higher education. The study used the analysis of educational and methodological practice of professional development of social work on the basis of social dialogue at universities.

Teaching the discipline "Social Partnership" for students majoring in "Social Work" must be consistent with the requirements of the time, which are set before higher education. First, it is the importance of the transition of higher education institutions to formal partnerships with employers, which would include the training of professionals needed for the social services market. Secondly, the fixation of the "teacher – student" partnership in the syllabus as a reflection of the agreement on the organization of the educational process in the specialty "social work" and other specialties inthe humanities cycle. Thirdly, it is necessary to actively involve scientific and scientific-pedagogical staff in the study of the mechanism of social procurement and to ensure its proper understanding and use by practicing specialists in our country. Among other important factors there are consideration of social partnership as an integrative quality of personality, which allows to interconnect the interests of different groups of socially divided society and develops in students through the acquisition of relevant knowledge and skills, the formation of attitudes to the world. These factors form the basis for claiming that teaching partnership is both a process of learning to use this tool in social services, and its use in the educational process. The tools for training future social workers include the development of a system of active civic participation, support for student participation in the case movement, social order, and the syllabus of the discipline.
FEATURES AND PROSPECTS OF BLENDED LEARNING IN MODERN EDUCATIONAL PROCESS
Authors: Tsybulko Liudmyla , Serhiienko Maiia
Published: June 2022

The article relevance consists in the analysis of trends in blended learning development in leading countries of the world and Ukraine. Main features, advantages and weaknesses of the chosen learning model are identified; further developing prospects of blended education technologies in Ukraine are confirmed. The article reveals prospects for the development and the implementation of blended learning technologies. The purpose of the article is to identify features, advantages and disadvantages of blended learning technologies. The authors used various research methods and techniques, namely, the method of a targeting selection, the comparative method, the method of generalization and systematization of theoretical material. It should be noted that Ukrainian and foreign scientists’ works focusing on the concept of “blended learning” were analyzed; ways of the distance learning implementation were outlined; the situations of appropriate and effective blended learning introduction were indicated; advantages and disadvantages of the blended learning were identified, the blended education development in Ukraine was characterized. The paper explains reasons of the appearance and development of blended learning; it specifies the current problems of blended learning implementation. The paper bases on scientific studies of blended learning carried out during 2016-2021. It reveals that a student needs to have a great willpower, significant motivation and time-management skills to participate in self-education or self-development such as blended learning. The practical significance of the results focuses on using blended technologies in the educational activities of higher education organizations and accelerating modernization and adaptation of the current Ukrainian educational system in accordance with the requirements and trends of the global educational sphere.
METHODOLOGICAL APPROACHES TO THE STUDY OF THE PEDAGOGICAL CONCEPT OF EDUCATION OF FUTURE TEACHERS IN THE CONDITIONS OF DIGITALIZATION OF EDUCATION
Authors: Prokopenko Alona
Published: June 2022

The article analyzes the scientific and pedagogical publications and highlights the methodological approaches to the study of education of future teachers in the context of its digitalization. The author's understanding of the concept "research methodology in the context of digitalization of education" is highlighted. The following specific scientific approaches are defined: competence, frame, activity, personality-oriented. The specific scientific level of methodology directs the researcher to appeal to the generally accepted concepts of outstanding scientists in the field of the researched issue. Competence approach may help future teachers to navigate in interconnected and interdependent areas of their activity; will contribute to the effective and high-quality performance of professional duties. Frame approach provides the formation of skills to structure and organize information in the form of tables, diagrams, chains, etc., in particular with the help of innovation platforms. Activity approach is one of the main approaches, which is a part of the professionally-oriented component of the conceptual model of research process, the effective interaction of all participants in the educational process. Application of this approach involves using appropriate technologies, methods, forms and tools, designed primarily for independent (extracurricular), educational work, and thus for self-education and self-development. The personality-oriented approach assumes the orientation of education of future teachers on formation of creative, comprehensively developed personality of future teachers who are motivated to introduce innovations in their educational process in the conditions of digitalization of education. It was found out that in order to create a pedagogical concept of education of future teachers in the context of digitalization of education, it is necessary to take into account the unity of these specific scientific approaches. After all, during the education of future teachers in the conditions of digitalization it is necessary to develop general and professional competencies, develop skills to systematize information, improve skills of transferring theoretical knowledge into practice, taking into account the needs of self-development and self-improvement, ability to work with innovative technologies, electronic platforms, online services etc. We see the prospect of research in the development of the author's pedagogical concept of education of future teachers in the context of digitalization of education.
MEANS OF DIAGNOSING DAILY SCHEDULE AND HEALTH STATUS OF STUDENTS (USING THE EXAMPLE OF PRACTICAL IMPLEMENTATION OF OPEN ELECTRONIC COURSES IN A CLASSIC UNIVERSITY
Authors: Tymchenko Anna , Litvinova Anastasiia
Published: June 2022

The article is devoted to the study of the problem of using means of diagnosing the day mode and health status of students on the example of creating open electronic courses in a classic university. The purpose of the study is to diagnose the state of health of students by creating a chronobiological passport using available electronic means.The study involved 70 students wich were randomized for the male and female. Totally, respondents included 64 girls and 6 boys. All the sudents studied full-time in V. N. Karazin Kharkiv National University. Respondents were 18-19 years ols. All methods used in the study were automated by elements of the LMS Moodle system and automatically calculated all the result, providing some practical advices to the students who had access to an open electronic course. Therefore, in order to build an optimal daily routine that would coincide with the rhythmophilic type of person and ensure high efficiency of both work and rest during the day, we proposed the use of questionnaires to assess the daily routine using the «Chronobiological Passport». Chronobiological passport, which contains a set of methods for assessing the types of daily working capacity and analysis of basic human biorhythms, provided for the consideration of the type of daily working capacity of the student when planning a schedule of physical education for students of Kharkiv National University named after V. N. Karazin, because physical education today is the only discipline for students of all specialties in which the issue of health is a priority. Thus, the course constitutes a certain electronic diagnostic system due to a set of relevant tools and recommendations, and the electronic «Health Passport» is the first diagnostic electronic tool for health monitoring available to everyone. Analysis of the data of chronobiological passports showed that students exactly of the evening and arrhythmic type have chronic desynchronosis or a predisposition to them,which, in turn, requires a revision of the daily routine of the students, taking into account individual characteristics when planning the modes «sleep-wakefulness», «work and rest», «activity and calmness», as well as daily regime and periods of daytime working capacity The use of electronic diagnostic tools (chronobiological passport) makes it possible to obtain information about changes in the state of health of students and their daily routine, as well as to monitor these changes throughout the year.
POLYASPECTITY OF PROFESSIONAL TRAINING OF GIFTED FUTURE TEACHERS
Authors: Kharkivska Aryna
Published: June 2022

The problem of development of gifted future teachers, in particular in the process of professional training is little studied. The article analyzes research on the essence and content of the concept of "talent". Based on certain interpretations, the author's understanding of the giftedness of the future teacher is highlighted. Characteristic features of giftedness are determined by J. Guilford and E. Torrens. On the basis of the highlighted features of giftedness according to A. Marchuk and I. Hudym, and based on their own experience, the characteristic features of giftedness of future teachers are determined. The typology of gifted people who have common views is analyzed: according to V. Shchors (artistic, social, intellectual, sports giftedness) and D. Bohoiavlenska (explicit and implicit, potential and actual, early and late, general and special giftedness). The main functions of giftedness are successful adaptation to the surrounding world, finding solutions in all situations, especially in unpredictable ones that require creative thinking. The training of gifted future teachers should be carried out according to a predetermined individual plan, which takes into account the mental, psychological and physical abilities of the gifted future teacher. The methods of determining gifted future teachers, which can be taken into account when conducting diagnostic techniques, are indicated. The author singles out the ways of development of gifted future teachers in the process of their professional training: problem-based learning, application of modern digital technologies, use of creative methods, creation and realization of success situation, individual orientation, variety of forms and methods of teaching. It is noted that most of the development of gifted future teachers occurs during research work. The author emphasizes the need to take into account all components of the talents of future teachers for effective and comprehensive development of future teachers, including: communication, intelligence, practicality, aesthetics, spirituality, emotionality, social significance, responsibility, motivation and individuality. Gifted future teachers are of great social importance: it is important to enable the discovery of the potential of gifted students, as well as the formation and development of their abilities. The quality development of the future generation depends on the professional activity of gifted future teachers.
PENGARUH PENEMPATAN KERJA, KARAKTERISTIK PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP MOTIVASI SERTA DAMPAKNYA PADA KINERJA PEGAWAI DI FAKULTAS TEKNIK UNIVERSITAS UDAYANA
Authors: Ayu Harum Prima Sari  , I Putu Santika
Published: June 2022

The purpose of this study is to determine whether work placement, work characteristics and work environment have a significant direct effect on employee motivation and performance, whether motivation has a significant effect on employee performance and to find out whether work placement, work characteristics and work environment have a significant indirect effect on employee performance at the Faculty of Engineering, Udayana University. The respondents of this study were 51 employees. Methods of data collection using questionnaires, interviews and archives, this study uses Path Analysis techniques.Keywords: job placement, job characteristics, work environment, motivation and employee performance.
PENGARUH KEADILAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK DAN KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT
Authors: Desak Nyoman Widiasih  , Putu Wiagustini Ni Luh
Published: June 2022

Taxpayer compliance is an important issue of concern for developing and developed countries. The issue of taxpayer compliance is closely related to tax revenue. Non-compliant taxpayers will cause a desire to avoid, evade, smuggle and neglect tax, which will cause tax revenues to be reduced. This research was conducted to determine tax fairness, tax knowledge, tax sanctions and the role of tax consultants on tax compliance for micro small and medium enterprises in KPP. Pratama West Denpasar. This research is a quantitative research. The population in this study is the taxpayers of micro small and medium enterprises registered at the Tax Office. Pratama West Denpasar. The sample was determined using the Sample Random Sampling method with 120 micro and small businesses. Data collection techniques are carried out by distributing questionnaires to taxpayers. The model used is multiple linear regression. The results of this study are tax justice, tax knowledge, tax sanctions and the role of tax consultants have a significant positive effect on the level of tax compliance of micro small and medium enterprises.Keywords: tax justice, tax knowledge, tax sanctions, role of tax consultants, taxpayer compliance.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP DI KABUPATEN KARANGASEM
Authors: Mety Andriani Baitanu  , Ni Luh Putu Wiagustini
Published: June 2022

The purpose of this research is to analyze the effect of asset management on optimizing the utilization of fixed assets in Karangasem Regency. This research is an associative research, namely the causality relationship between asset inventory, asset valuation, asset control and control to the level of optimization of fixed assets (land and buildings) owned by Karangasem Regency government. Data collection methods used in this study are through questionnaires / questionnaires. The data analysis technique in this study was quantitative statistical analysis using multiple linear regression models that were completed with the SPSS (Statistical Package for the Social Science) for windows The results of hypothesis testing conducted using multiple linear regression models indicate that: 1). Asset inventory has a positive and significant effect on optimizing the management of fixed assets. 2). Asset valuation has a positive and significant effect on optimizing asset management and 3). Asset control and supervision has a positive and significant effect on optimizing the management of the Karangasem Regency Government assets which shows that any improvement in asset control and supervision will be followed by increased optimization of asset management still the Karangasem Regency government. The implications of this study are a) Asset Inventory has a positive and significant effect on Asset Optimization. This proves that with the implementation of the inventory includes data collection, codification / labeling, grouping and bookkeeping / good administration, it will provide an optimal utilization of assets. b) Asset Valuation has a positive and significant effect on Asset Optimization. Asset valuation conducted by an independent institution is needed by the local government of Karangasem Regency, where the results of this value will be used to determine the value of wealth and information for the application of prices for the assets to be sold. c) Asset Monitoring and Control has a positive and significant effect on Asset Optimization. Supervision and Control have been carried out well by the Karangasem Regency government through the development of the Asset Management Information System.
PENILAIAN TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA DI KECAMATAN RENDANG, KABUPATEN KARANGASEM BALI
Authors: Ni Made Sudewi Wiadnyani
Published: June 2022

This study aims to determine the health level of the LPD in the district. Rendang, Kab. Karangasem - Bali seen from the CAMEL system (Capital, Asset Quality, Management, Earning, and Liquidity). LPD in Kec. Rendang totaled 26 LPD for the period 2016 and 2017, but for the 2018 period it decreased to 21 LPD, there were 5 LPDs that were not operational. The criteria for calculating the financial ratios that are said to be healthy are the capital adequacy ratio (CAR) of at least 8%, Akativa Quality (KAP) is 0%, Management (NPM) 0% -100%, Income (ROA) = 1,215%, and Liquidity (LDR). ) a maximum of 94.75%. The research method used in this research is a quantitative research method in the form of financial reports (balance sheet and profit and loss report) for the period 2016 - 2018, as for the data collection methods carried out by interviews, non-behavioral observations, and distributing questionnaires to each LPD. data obtained from .LPLPD Karangasem and LPD in Kec. Rendang. The calculation of the ratios of CAR, KAP, ROA, and LDR is generally considered HEALTHY criteria, but the management measurement ratio (NPM) shows that the results are generally NOT HEALTHY. The results of the questionnaire obtained from the field also showed the lowest average score, for operational management, owner management and management. The results of the analysis can be used as management considerations in making decisions in improving performance and as an assessment of Krama Desa in entrusting financial management.
PENGARUH PENGEMBANGAN KARIR DAN JOB INSECURITY TERHADAP TURNOVER INTENTION
Authors: Ni Luh Eva Riantini  , I Wayan Suartina  , I Wayan Suartina  , I Wayan Suartina  , I Gede Aryana Mahayasa
Published: June 2022

Companies with high turnover intention show that there are many problems that have resulted in employees choosing to move to another company. This study aims to determine the effect of career development and job insecurity on turnover intention at PT. BPR Nusamba Mengwi partially and simultaneously. This research was conducted at PT. BPR Nusamba Mengwi. The number of respondents taken was 77 employees with a saturated sampling method. The data analysis technique used multiple linear regression analysis. Based on the analysis, it was found that career development and job insecurity had a positive and significant effect on turnover intention at PT. BPR Nusamba Mengwi partially and simultaneously. Based on the research results, it can be suggested that PT. BPR Nusamba Mengwi evaluates policies related to employees by looking at career development factors, job insecurity, and turnover intention to companies.
PENGARUH STANDAR OPERASIONAL PROSEDUR TERHADAP KUALITAS PELAYANAN ROOM ATTENDANT PADA ALAM BOUTIQUE RESORT UMALAS SEMINYAK
Authors: A.A. Istri Ngurah Dyah Prami  , Ni Putu Widiasturi  , I Kadek Ardi Ariestawa
Published: June 2022

Service quality is the main thing that guests consider, because it concerns the safety and comfort of guests while in a hotel. To maintain the quality of services that a company has, especially those engaged in services, a reference is needed in the form of standard operating procedures. This study aims to determine the effect of standard operating procedures on the quality of room attendant service. The sample in this study were 240 consumers of Alam Boutique Resort Umalas Seminyak. Data analysis using simple linear regression analysis techniques to answer the problem formulation with the help of the SPSS program.The partial test results show that the standard operating procedure has a coefficient value of 0.176, a T-count value of 2.156 and a significance value of 0.032 or less than 0.05. This shows that the variables: 1) Standard Operating Procedures (SOP) have a positive and significant effect on the quality of room attendant services. From the test results the coefficient of determination that SOP affects the quality of service at Alam Boutique Resort Umalas by 61.5% while the remaining 38.5% is influenced by other variables not discussed in this study.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL TERHADAP PROFITABILITAS (PADA PT. BPR. MAHA BHOGA MARGA)
Authors: I Made Rai Sugiartha  , Ni Luh Sili Antari  , I Putu Santika
Published: June 2022

This study was conducted to re-examine the effect of the level of banking risk on profitability at PT. BPR. Maha Bhoga Marga by using several variables namely Credit Risk or Non Performing Loan (NPL), Liquidity or Loan to Deposit Ratio (LDR), and Operational Risk or BOPO to Profitability or Return on Assets (ROA). Profitability is the company's ability to earn profits or the effectiveness of the company's management so that the company can find out how much profit can be obtained in a certain period. Profitability can also be used as a measure of the company's level of efficiency in tackling company risk. So that PT. BPR. Maha Bhoga Marga can use the existing findings as material to evaluate its performance and suggestions in the findings in this study, so that PT. BPR. Maha Bhoga Marga is able to develop and improve its business expansion in the future. The data obtained are secondary data obtained based on the annual publication report of PT. BPR. Maha Bhoga Marga for the period from 2014 to 2018. The analysis technique used is multiple regression analysis by testing the previous classic assumption test. While hypothesis testing is done by using the F test and t test. The results of the study prove that 1) Credit Risk (NPL) has a negative and significant effect on Profitability (ROA) of PT. Maha Bhoga Marga. 2) Liquidity Risk (LDR) has a positive and significant effect on Profitability (ROA) of PT. Maha Bhoga Marga. 3) Operational Risk (BOPO) has a negative and significant effect on Profitability (ROA) of PT. Maha Bhoga Marga.
PENGARUH BEBAN KERJA, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION KARYAWAN DI TIDAR PROPERTY GROUP MALANG
Authors: Elok Hermawati  , Ike Kusdyah R  , Tin Agustina K
Published: June 2022

Turnover is a problem that should be considered by the company, because the impact is quite large for the company. The impact is in the form of increasing employees who think about leaving the company, lowering the company's image, feeling the pressure of the workload and an uncomfortable work environment for employees. The same thing was felt by employees at Tidar Property Group Malang. In this regard, this study aims to determine how the influence of workload, work discipline and work environment on turnover intention at Tidar Property Group Malang. The samples taken were all employees of Tidar Property Group Malang as many as 68 staff employees who were used for this research, using saturated sampling technique and using the rank and file level system / grade level.Data analysis carried out in this study was multiple linear regression analysis using the IBM SPSS 25 program. This study was a survey research using a questionnaire. The results of this study indicate that partially, there is a positive and significant influence between the workload variable on turnover intention, a negative and insignificant effect of work discipline on turnover intention, and a positive and significant effect of the work environment on turnover intention. It is also known that the variables of workload, work discipline and work environment affect turnover intention at Tidar Property Group Malang.
PENGARUH KETERAMPILAN KERJA, REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN
Authors: I Gede Aryana Mahayasa  , Ni Kadek Ari Dipta Wardani
Published: June 2022

This research was used to determine the influence of work skills, rewards and Punishments both partially and simultaneously on employee performance at the Art Shop Akor Nature Bag in Kerobokan Badung. This research was conducted at the Art Shop Akor Nature Bag in Kerobokan Badung with the number of population and the research sample was an employee at the Art Shop Akor Nature Bag in Kerobokan Badung, which was as many as 40 people using saturated sampling. The analysis techniques used are multiple linear regression analysis, determination coefficient test, T test and F test. The results of the study found that 1) Job skills had a positive and significant effect on employee performance with β1 = 0.246 and thitung values = 3,793 > ttabel = 2,028. 2) Rewards have a positive and significant effect on employee performance with β2 = 0.289 and thitung value = 2,214 > ttabel = 2,028. 3) Punishment has a positive and significant effect on employee performance with a value of β3 = 0.348 and a thitung value = 2.048 > ttabel = 2.028. 4) Job skills, rewards and Punishments have a positive and significant effect on employee performance with Ftabel = 2.84 < Fhicalc = 8,959. Advice given so that employees are able to better understand and master procedures that can be used to facilitate work, so as to improve employee performance.
PENGARUH STRATEGI PEMASARAN TERHADAP VOLUME PENJUALAN PADA PT. RUSDI MEDIKA
Authors: Luh Kadek Budi Martini  , A.A Istri Ngr. Dyah Prami  , Kadek Yashinta  Viediantari
Published: June 2022

The title of the research on the influence of marketing strategy on sales volume at PT. Rusdi Medika. To carry out marketing activities, it must be supported by a marketing strategy commonly referred to as the "4P" namely product, price, distribution and promotion which are important factors in marketing intangible and tangible products. The purpose of this study was to determine the effect of marketing strategy on sales volume at PT. Rusdi Medika. The population in this study are customers or customers of PT. Rusdi Medika in 2021. The sample of this study was 100 respondents. The sampling technique used in this research is using the slovin formula. Sources of data used are primary and secondary data. Data analysis using SPSS for Windows version 25. The data collection procedure in this study used interview, documentation and questionnaire techniques using a Likert scale. The data analysis technique used multiple linear regression analysis. The results obtained from statistical analysis showed that the magnitude of the influence of marketing strategy on sales volume at PT. Rusdi Medika is 52.5% with hypothesis testing using t-test, with the result that the product variable (X1) has a positive and significant effect with the t-count result of 2.774 with sig 0.007 of the sales volume variable (Y). The price variable (X2) has a positive and significant effect with the t-count result of 2.563 with a sig of 0.005 on the sales volume variable. The distribution variable (X3) has a positive and significant effect with the t-count result of 2.317 with a sig of 0.023 on the sales volume variable. The promotion variable (X4) has a positive and significant effect with t-count of 2,920 and sig of 0.004 on the sales volume variable.
O SIGNIFICADO CULTURAL DOS PREGOEIROS ENQUANTO PATRIMÔNIO IMATERIAL NO CONTEXTO TURÍSTICO DE SÃO LUÍS-MARANHÃO
Authors: Fernanda Santos Silva Flávia
Published: June 2022

No conjunto de manifestações culturais existentes no Brasil, o patrimônio imaterial tem se fortalecido no Turismo Cultural, principalmente após a Constituição Federal de 1988 ter ampliado a noção de patrimônio cultural reconhecendo a existência de bens culturais de natureza material e imaterial. Com base nessa realidade, este artigo tem por objetivo discutir o significado cultural dos Pregoeiros no contexto turístico de São Luís- Maranhão, visto que, desde a década de 1990 a capital do estado do Maranhão possui o título de Patrimônio da Humanidade. Com base na realidade local, a abordagem metodológica é de natureza qualitativa, sob a perspectiva dos Estudos Culturais. Para a composição da pesquisa, foram utilizados procedimentos de revisão de literatura, pesquisa de campo, além de uma análise documental visando complementar a discussão teórica realizada no texto. Os resultados mostram que a importância dada aos Pregoeiros ainda se mostra inexpressiva no turismo local, mas algumas iniciativas vem sendo tomadas como forma de valorização desses profissionais.
Evaluation of Global Teleconnections in CMIP6 Climate Projections using Complex Networks
Authors: Dalelane Clementine , Winderlich Kristina , Walter Andreas
Published: June 2022

Abstract. In climatological research, the evaluation of climate models is one of the central research subjects. As an expression of large-scale dynamical processes, global teleconnections play a major role in interannual to decadal climate variability. Their realistic representation is an indispensable requirement for the simulation of climate change, both natural and anthropogenic. Therefore, the evaluation of global teleconnections is of utmost importance when assessing the physical plausibility of climate projections. We present an application of the graph-theoretical analysis tool δ-MAPS, which constructs complex networks on the basis of spatio-temporal gridded data sets, here sea surface temperature and geopotential height in 500 hPa. Complex networks complement more traditional methods in the analysis of climate variability, like the classification of circulation regimes or empirical orthogonal functions, assuming a new non-linear perspective. In the first place, δ-MAPS assembles grid cells with highly coherent temporal evolution into so-called domains. In a second step, the teleconnections between the domains are inferred by means of the non-linear distance correlation. We construct two unipartite and a bipartite network for 22 historical CMIP6 climate projections and two century-long coupled reanalyses (CERA-20C and 20CRv3). The networks derived from projection data are compared to those from reanalyses using a similarity criterion borrowed from image processing.