bluuebunny/crossref_metadata_2025 huggingface dataset:
THE LATEST PROGRESS ON SYNTHESIS AND INVESTIGATION OF Sb2S3-BASED THIN FILMS
Authors:   Acad. M. Nagiyev Institute of Catalysis and Inorganic Chemistry Ministry of Science and Education of the Republic of Azerbaijan, Majidzade V.A. , Jafarova S.F. ,   Acad. M. Nagiyev Institute of Catalysis and Inorganic Chemistry Ministry of Science and Education of the Republic of Azerbaijan, Javadova S.P. ,   Acad. M. Nagiyev Institute of Catalysis and Inorganic Chemistry Ministry of Science and Education of the Republic of Azerbaijan, Aliyev A.Sh. ,   Acad. M. Nagiyev Institute of Catalysis and Inorganic Chemistry Ministry of Science and Education of the Republic of Azerbaijan, Tagiyev D.B. ,   Acad. M. Nagiyev Institute of Catalysis and Inorganic Chemistry Ministry of Science and Education of the Republic of Azerbaijan
Published: June 2023

Sb2S3 is stable under environmental conditions and a promising semiconductor material for optoelectronic applications, its potential capabilities in solar cells, photodetectors, and other devices are being investigated. It has an indirect-band gap of approximately 1.7-1.9 eV depending on the crystal structure which makes it suitable for absorption of visible light and its use in solar batteries. Sb2S3 can exist in different crystal structures including orthorhombic and hexagonal structures. The crystal structure can significantly affect the electronic and optical properties, which makes it possible to adapt its properties for specific applications using crystal structure engineering. It also has great optical properties and high absorption coefficients in the visible and near-infrared regions of the spectrum and makes it suitable for use in photogalvanics and photodetectors. Although there are various methods for obtaining this material, further research and development are needed to optimize its properties, improve productivity, and explore new applications.
RANCANG BANGUN PENYEBARAN INFORMASI LOWONGAN PEKERJAAN BERBASIS WEBSIDE (STUDI KASUS MAHASISWA DAN ALUMNI UNWAHA)
Authors: Suprastiyo Wawan Teguh , Airlangga Primadi
Published: June 2023

Job vacancy are important information needed by college graduates, especially UNWAHA students to get a job so as to improve the family economy. But information about the Job vacancy and its specifications are scattered and not centralized causing college graduates feeling difficult to access them. To overcome this, there needs to be a platform that can accommodate those information that will make it easier for graduates to find a job through information that is centralized on the job opening website and can recommend job openings that match the skills that graduates have. This website-based application uses, MySql and PHP. Codeigniter 3  Framework  in the development of website-based application compatibility with better hosting integration, making it suitable in website development
PERANCANGAN SISTEM INFORMASI PRODUKSI DEPARTEMEN ASSEMBLING BERBASIS VISUAL BASIC.NET DAN MICROSOFT ACCESS DI PT JONAN INDONESIA
Authors: Kurnia Okto , Putra Rani Laple Satria , Mulyanto Ali
Published: June 2023

Supply of goods information system  at jonan indonesia  is use running  has using  the computer but  it is use only in the  field of administration  while the marketing  still used the manual wraiting .There fore  it is necessary to computer based information system supply of goods better sofware .The aimed for this supply of goods  informatin system simplify the processing of supplier data in detail , precise and accurate.

 The metods of data  collection  used is by doing observation and interview  and is  equipped with a literature review  that has a close relevance to the subject matter.

       Microsoft visual studio 2010 was chosen to be a software in making the information system of  home supply of goods and using  microsoft acces 2007 database.This supply of goods  information  system  is made to facilitate the administrative  work of consumer data because data received administration is computerized . The suggestion given is to develop and refine this system to complete the existing  facilities.
Rancang Bangun Manajemen Pemilahan Sampah Logam Dan Non-Logam Otomatis
Authors: Rozaq Abdur , Arifin Muhyiddin Zainul , Sujono Sujono
Published: June 2023

In general, sorting waste is still done manually by human hands. For example, it is still done manually by human hands to sort metal and non-metal waste from a pile of garbage. This results in less efficiency in terms of time and energy and also greatly impacts the health of oneself and others. With these conditions, one solution is to build a metal and non-metallic waste sorting system in the trash. The metal and non-metal waste sorting system that is made can sort metal and non-metal waste automatically because it is equipped with an inductive proximity sensor system which functions to detect metal waste plus a NodeMCU module which functions as a data sender of information on the weight capacity of the waste. With this automatic waste sorting system, waste can be sorted according to predetermined types of waste such as metal waste and non-metal waste.
Prediksi Tingkat Keberhasilan Studi Kinerja Santri Menggunakan Algoritma C 5.0
Authors: Miftachuddin Achmad Agus Athok , Kusrini Kusrini , Luthfi Emha Taufiq
Published: June 2023

The success of pesantren education institutions can be measured by the success of their students. By predicting the possible outcomes of the learning process based on prediction results can help an Islamic boarding school, by adjusting the factors that contribute and influence the success rate of students' performance studies. And by utilizing data mining techniques that can be used to increase the level of success and reduce the failure of students. this can greatly help pesantren educational institutions to improve their graduates 'skills, because data mining is the best solution to find hidden patterns and can predict the success of students' performance studies. This research presents a model based on decision tree classification algorithm C 5.0 used in this model with alumni tracer study filled by santri alumni. In this study also used the k-folds cross validation test scenario with k values of 2,3,6,10 and 15 with a total of 300 alumni data and 84 data used for validation tests without cross validation. Determination of the criteria for the classification results using a confusion matrix form the measurement of the classification results obtained, namely the highest value in this study is 95% resulting from 15 folds the scenario 1. And form the results of testing the validation data without cross validation, the corresponding results are 73.81%, when compared to the k-folds, there was an increase of 21.19% and it can be ignored that the C 5.0 algorithm is able to classify well. So that pesantren educational institutional can provide a foundation in the arrangement for their students in deciding the right school choice.
Identifikasi Jenis Kuskus di Cagar Alam Gunung Fafinesu Kabupaten Timor Tengah Utara, Nusa Tenggara Timur
Authors: Pakaenoni Gonsianus
Published: June 2023

Lack of scientific information and the absence of research on the diversity and distribution of cuscus species in Timor Island in general and North Central Timor Regency in particular, it is necessary to make various basic efforts to provide data and information on the types of cuscus on Timor Island, especially in North Central Timor District. This research was conducted in Nature Reserve of Gunung Fafinesu with an altitude of 932-1200 m a.s.l. The method used in this research is to use descriptive methods with field observation techniques and semi-structural interviews. The results of interviews with key respondents, there are two species of cuscus, namely Phalanger orientalis and Phalanger vestitus, the results of direct observations in Nature Reserve of Gunung Fafinesu found 6 individuals belonging to Phalanger orientalis, while Phalanger vestitus when direct observation was not found. These results indicate that the number of cuscus in Nature Reserve of Gunung Fafinesu is decreasing over time and / or has approached extinction. For this reason, the Government of North Central Timor Regency needs to prepare an area that can be used as an ex situ conservation area for wild animals which are increasingly heading towards extinction, besides that there needs to be a socialization to the public about the types of protected animals so that the community will have more awareness to no longer hunt these animals.
Sistem Monitoring Capaian Pembelajaran Siswa Berbasis Whatsapp Auto Response
Authors: Aris Widya Moh. anshori , Faqih Mushthofa Abdullah
Published: June 2023

Sistem Monitoring Capaian Pembelajaran merupakan sebuah sistem bertujuan untuk melakukan pengawasan terhadap pola perkembangan siswa di sekolah. Dengan adanya kemajuan teknologi informasi saat ini, sekolah perlu meningkatkan promosi melalui aplikasi android sehingga orang tua/wali siswa dapat mengakses segala informasi sekolah dengan mudah terutama untuk melakukan monitoring perkembangan anak di sekolah. Metode pengembangan yang digunakan dalam perancangan Sistem Monitoring Capaian Pembelajaran ini adalah metode pengembangan waterfall. Dengan sistem ini, orang tua/wali murid dapat mengetahui hasil evaluasi belajar siswa yang telah dicapai di sekolah secara periodik.  Jadi, diharapkan para wali murid dapat menjadi lebih mudah dalam mengetahui dan mengawasi perkembangan anak dan hasil evaluasi belajar mereka di sekolah
Integration of Mapbox and Google Maps to Support Additional Features in Geographic Information Systems
Authors: Hidayatulloh Rahmad , Airlangga Primaadi
Published: June 2023

AnÂ integrated geographic information systemÂ is a geographic information system that aims to facilitate the creation and integration of mapping data so that researchers from various backgrounds can present their research results in the form of a map and can be combined on a larger scale. In making an integrated geographic information system, the use of the maps box was chosen because the maps box is a tool for making mapping that is free of charge both in making mappings and displaying mapping results so; it can save costs because the number of accessors and mappings made will incur substantial costs if using a paid alternative. However, the Maps box has many shortcomings in terms of features, so we researched to integrate third-party applications to fulfill the features that need to be added in the maps box. To overcome the shortcomings of the map box, the researcher integrates the route feature of Google Maps, integrates the location details feature on Google Maps, and integrates Google Maps coordinate data via the Google Maps link, which can be stored in the system so that these features can be used in an integrated geographic information system. Integrating third-party applications can create an integrated geographic information system using a map box but can also have more features.
FEATURES OF THE PROTECTION AND ENVIRONMENTAL CONDITION OF LAND RESOURCES
Authors:   Petro Mohyla Black Sea National University, Koval Vasil , Hysiev Mykola ,   Petro Mohyla Black Sea National University, Butenko Anna ,   Petro Mohyla Black Sea National University
Published: June 2023

The article discusses the issues related to the specifics of the protection and ecological condition of land resources and the determination of the most acceptable areas of land use protection in Ukraine. The purpose of the work is to study the issue of protection and ecological condition of land resources with the aim of more efficient and rational use and protection of land in Ukraine. The methodological tools of the research were: the method of analysis and synthesis; abstract logical method; method of analogy and generalization. The works of scientists related to the definition of the concept of land protection are analyzed. It was found that achieving positive results in the system of protection and ecological condition of land resources should be based on measures to ensure effective legal regulation of land protection in market conditions. Advantages of rational use, preservation of fertility and ecological state of land resources are highlighted. Land protection is a system of legal, organizational, economic and other measures aimed at the rational use of land, prevention of unjustified extraction of agricultural and forestry land, protection from harmful anthropogenic influence, reproduction and increase of soil fertility, increase of productivity of forestry land, provision of a special regime use of land for nature protection, health, recreational and historical and cultural purposes. Despite the technical and technological achievements of human society, at the beginning of the third millennium, the signs of energy, raw material, water, food, land and even air shortages are becoming increasingly apparent. The problems of ecological cleanliness of the natural environment, preservation of its reproductive, restorative and assimilative potentials are becoming particularly acute, as the volume of pollution, the extent of depletion and degradation of individual environmental resources are growing catastrophically. The population of our planet increases annually by 70–80 million people and is constantly armed with more and more powerful equipment and energy-dangerous technologies, exerting excessively large anthropogenic pressure on nature. Such actions lead to the deterioration of the environment by all indicators, which ultimately negatively affects human health and the quality of agricultural products.
METHODS OF STATISTICAL MODELING OF ECONOMIC PROCESSES: A CRITICAL OVERVIEW
Authors:   Ivan Franko National University of Lviv, Vdovyn Mariana
Published: June 2023

The article discusses various methods of modeling economic processes, in particular methods of multidimensional statistics, such as cluster analysis, multidimensional ranking, taxonomic analysis, multiple regression and correlation, discriminant analysis, multidimensional scaling, etc. Methods of statistical modeling are systematized and visualized. The variety of methods of modeling economic processes requires their systematization and comparative analysis. A critical overview of multidimensional statistical methods and methods used to analyse one-dimensional economic processes helps researchers understand which modeling method to choose and which prerequisites for using the method should be considered. The essence of the methods of multidimensional statistics is briefly described and certain features of these methods, prerequisites for their use, etc. are indicated. An example of the use of one of the methods of statistical modeling, taxonomic analysis at the regional level, is given. The taxonomic indicators of the development of the regions of Ukraine were calculated, as well as the leader regions and outsider regions were selected based on the results of the taxonomic analysis. The article states that taxonomic analysis can also be attributed to the group of classification methods, since in the process of applying the method, elements are not simply ordered, but also search for distances to the standard vector, which is already a sign of clustering. The taxonomic analysis of the regions of Ukraine was carried out according to such indicators as capital investments, foreign trade turnover, the unemployment rate and the number of active business entities. Standardization of indicators was carried out using the range of variation, taking into account stimulating indicators and destimulating indicators. Thus, it can be clearly seen that the leading regions mostly include those regions that are industrially developed, and the outsider regions are those areas that require additional capital investments. The results and recommendations are presented for the year 2021, since in February 2022 a full-scale russian invasion of the territory of Ukraine took place.
MODERN PRACTICE OF USING OF THE BUSINESS-PLANING STANDARDS IN UKRAINE
Authors:   Vinnytsia Тraining and Research Institute of Еconomics оf Wеst Ukrаіnіаn Nаtіоnаl Unіvеrsіty, Pyliavets Viktor , Balaziuk Oksana ,   Vinnytsia Тraining and Research Institute of Еconomics оf Wеst Ukrаіnіаn Nаtіоnаl Unіvеrsіty, Hrynyk Оlеnа ,   Vinnytsia Тraining and Research Institute of Еconomics оf Wеst Ukrаіnіаn Nаtіоnаl Unіvеrsіty
Published: June 2023

As known, development of entrepreneur’s structures needs deep planning of activity, and business-plan stands as useful and highly efficient instrument for this. In the article made review and research of methodical approach and standards of business planning, given typical structure of business plan, due to different methodic that used in Ukraine. At the modern time, there are is no unified approaches in the area of business planning, so research of business planning standards is actual today. Special attention is paid for characteristics of initiators (institutions and organizations) who are counselors and donors during the drawing up of the business-plan. Indicated, that unified universal standards do not exist, because of that goals and methods of entrepreneurship significantly differentiating. It is necessary to take into account the direction of the project, sources of financing, distribution market, type of products (services), etc. Conducted research allows us to conclude that there are a number of elements of the business plan that are present in almost all methods and standards: summary, characteristics of the object, organizational, marketing, financial and investment components, performance evaluation indicators, risks and ways to overcome them. The article also contains materials from institutions and organizations that should be used when forming business plans. These standards are presented structurally, in the form of tables, where the main points of each standard are described, which makes it possible to study them from the point of view of similarities and differences. Classical and more widely spread in Ukraine is the standard United Nations Industrial Development Organization. It is emphasized, that oftenly the choice of the methodic is the decision of investor, either of developer of business-plan. In accordance, fund’s managers such as banks, financial institutions set as the goal get in business-plan information about efficiency of business-project and risks assessment. In conclusion, it is stated that there is no single universal business plan acceptable for all types of enterprises, it is important to choose the most acceptable standard taking into account the requirements of the investor.
REGULATION AND ACTIVITIES OF SOCIAL ENTREPRENEURSHIP UNDER THE CONDITIONS OF THE MILITARY STATE
Authors:   University of Customs and Finance, Ilchenko Victoria , Kiselev Vladyslav ,   University of Customs and Finance
Published: June 2023

The article is devoted to the study of the activity of social entrepreneurship in wartime and directions of its state regulation. It is said that the issue of regulation and activity of social entrepreneurship is becoming one of the effective tools for removing (alleviating) social tension. Modern forms of social entrepreneurship are presented and the concepts of "socially responsible business" and "social entrepreneurship" are distinguished. "Charity" and "volunteering" as forms of social entrepreneurship are considered. It is about the fact that the state regulation of the social entrepreneurship sector should achieve its effectiveness only under the condition of its balance, which would combine the regulation of normative legal acts and the distribution of activity functions between market mechanisms. It has been proven that the importance of regulating social entrepreneurship is related to the state's ability to form and accumulate social capital, the use of which will contribute to ensuring the effective use of available resources in the country and directing them to development. The article describes methods of regulating social entrepreneurship and analyzes the aspect of their application in war and post-war times. The problematic points of the draft law "On social entrepreneurship" are given. Strategic areas of social entrepreneurship development that require an effective mechanism of state regulation are highlighted. It is noted that the specificity of the regulation of social entrepreneurship due to the sufficient "youth" of this scientific direction is partially contained in works on the generalization of world experience or within the scope of highlighting the general features of this phenomenon. The authors emphasized that the basic principles of social partnership in Ukraine are defined by the Law of Ukraine "On Public-Private Partnership", which regulates the legal, economic, and organizational principles of interaction between state institutions and business structures, establishing guarantees of mutual respect for their rights and interests, but it is stated that currently there is actually no such partnership in the country. It is noted that state regulation of social entrepreneurship should become a source for the existence of some population groups and a tool for social adaptation of the population.
PROSPECTS OF THE RENEWAL OF THE ENERGY SECTOR OF UKRAINE ON THE BASIS OF SUSTAINABLE DEVELOPMENT
Authors:   Kyiv National Economic University named after Vadym Hetman, Dombrovska Tetiana
Published: June 2023

Today, a solid foundation is being laid for the systemic structural modernization of the domestic energy complex on the basis of sustainable development. It is primarily about the formation of a qualitatively new energy profile of Ukraine on the basis of bringing the activities of the national energy sector into compliance with the requirements of the European Green Course and its systemic innovation, the deep "embedding" of the energy complex into European energy markets, a drastic reduction in the level of energy intensity of the gross domestic product, the dynamic development of renewable energy, complete replacement of outdated coal-fired generation by renewable generation, and – especially – establishment of large-scale hydrogen production. Moreover, precisely during the period of post-war recovery of the economy of Ukraine, a wide "window of opportunity" opens for it to finally get rid of many objects of the Soviet energy legacy, rebuilding its energy infrastructure with the funds of foreign partners, forming fundamentally new structural segments and fundamentally modernizing all market institutions of the domestic energy market, as required by the parameters of national energy security. In the post-war recovery of the energy sector of Ukraine on the basis of sustainable development, prompt resolution of a number of financial issues is required. All the mentioned measures of "greening" of the energy sector of Ukraine in the post-war period are able not only to ensure its systematic modernization on the basis of sustainable development, but also to significantly increase the level of its productivity and integration into the European energy space. It is within the framework of the latter that stable material, technical and organizational and economic prerequisites for the national energy security of our country can be formed with the development of diversified cooperative ties of Ukrainian and European producers of energy products. In this way, it is possible to achieve both a significant increase in income and employment in the domestic energy sector, as well as an increase in the efficiency of its functioning and a more complete satisfaction of the energy needs of Ukrainian and European energy consumers without harming the environment.
KEY CHALLENGES OF IMPLEMENTING THE SUSTAINABLE DEVELOPMENT CONCEPT IN THE TOURISM INDUSTRY OF UKRAINE
Authors:   Ukrainian National Forestry University, Soloviy Ihor , Dubovich Ion ,   Ukrainian National Forestry University, Horbach Serhii ,   Ukrainian National Forestry University
Published: June 2023

Attention is paid to the theoretical, methodological and practical aspects of sustainable development concept implementation in the tourism industry of Ukraine. It is emphasized that nowadays in Ukraine, as a result of the fullscale war of Russia against Ukraine (from February 24, 2022), the Russian military is destroying the economy and environment of Ukraine, including tourism industry. The modern approaches to defining sustainable development in the tourism industry are analyzed. Attention is focused on the concept, essence and importance of ecological and rural tourism in the conditions of the sustainable development principles implementation. It is substantiated that the development of the tourism industry in Ukraine involves, first of all, the territorial stimulation of the sustainable development of tourism, the analysis of the tourism resources and infrastructure assessment, as well as the analysis of investment proposals at the local level of administrative-territorial units. It is determined that the implementation of the goals of sustainable development in the tourism industry of Ukraine requires profound changes in the behavior and way of thinking of humanity. Attention is focused on the fact that one of the ways to achieve awareness of the effects of tourism on the environment and to unite interested parties is the certification of sustainable tourism. It has been found that many initiatives with relevant standards have been formed over the past three decades, leading to the introduction of various sustainable tourism certification schemes. It is emphasized that since the certification process is voluntary, full transparency of practices, measures and results is the most important condition for the process of achieving sustainable development of a tourism organization or destination. The recommendations for the sustainable development principles implementation in the tourism industry have been formed, which contribute to the sustainable (balanced socio-ecological and economic management) of natural resources, the attraction of investments for environmental protection activities, biodiversity conservation and the involvement of local population into an ecologically oriented development process.
CHALLENGES FOR CHILDREN'S INSTITUTIONS IN UKRAINE DURING THE WAR
Authors:   Ptоukha Institute for Demography and Social Studies of the National Academy of Sciences of Ukraine, Didkivska Olena , Horemykina Yuliia ,   Ptоukha Institute for Demography and Social Studies of the National Academy of Sciences of Ukraine
Published: June 2023

In modern conditions of war, the question of situation for children in the institutions of Ukraine is extremely relevant. First, despite the presence of significant positive results of the deinstitutionalization policy in the form of an increase in the number of children placed in family forms of upbringing over the last decade, a large number of children continue to live in institutions. In addition, due to the war in Ukraine, thousands of children have become orphans or have lost their contact with relatives and have found themselves in difficult life circumstances. War actually destroys children's right to childhood and their usual picture of life, causes irreparable damage to their physical and mental health. The state and the public faced a new task, which is ensuring children’s safety and wellbeing during hostilities. The article examines the experience of the first months of joint work of the state and nonstate sectors in ensuring children’s safety and well-being in institutions. The authors highlight 2 key challenges for children's institutions that have been arising during the war: the need to evacuate many institutions and ensure the functioning of these institutions in wartime conditions. Therefore, the basic scenarios of evacuation of children and changes in the work of institutions for children during the war are considered. Undoubtedly, the issue of evacuating children from combat zones and ensuring proper conditions for living, education, and psychological rehabilitation is a priority for the state. The scenarios for the evacuation of children were quite different, but their success was actually determined by the level of interaction between the local authorities, the management of institutions and representatives of civil society. In general, three main directions of evacuation of children in institutional institutions can be distinguished: evacuation to other regions of Ukraine, evacuation outside Ukraine, return to the family. As for the changes in the work of children's institutional institutions in Ukraine during the war, the following categories of institutions are tentatively distinguished: 1) institutions that were evacuated within the borders of Ukraine or some of the pupils of which were returned to their families, 2) institutions that were evacuated abroad of Ukraine, 3) institutions that were not evacuated and hosted children and staff from evacuated institutions, 4) institutions that were not evacuated and did not accept children from other institutions.
OURCES OF FINANCING THE STATE BUDGET IN THE CONTEXT OF A FULL-SCALE WAR IN UKRAINE
Authors:   National University “Lviv Polytechnic”, Chubka Olha
Published: June 2023

All possible ways in the domestic and foreign markets to maximise the budget's financial resources in the context of a full-scale war in Ukraine are described. A detailed analysis of the structure of sources of financing the state budget in Ukraine in 2022 is carried out. The role of the NBU in financing the state budget through the issue of hryvnia and the redemption of military bonds issued by the Ministry of Finance are identified. The legislative grounds (Resolution of the Cabinet of Ministers of Ukraine No. 156, Resolution of the NBU Board No. 43, amendments to the Law of Ukraine No. 679-XIV), positive and negative aspects of the National Bank of Ukraine's loans to the state during the war are presented. It is proved that financial assistance from abroad (in addition to military and humanitarian aid) was crucial for maintaining Ukraine's governability and stability. The article analyses macro-financial assistance to Ukraine from the USA, the European Union, international financial organizations and institutions. The advantages and disadvantages of financing the budget in the form of loans and grants from the EU are presented. The article describes certain targeted programs for which loans or grants were provided by other countries. The conditions for granting concessional loans to Ukraine from the IMF and other countries are presented. The structure of external borrowings and grants received in Ukraine since the beginning of the full-scale invasion for each month is analyzed. The prohibition of financing military expenditures in Ukraine at the expense of funds raised from international partners is substantiated. The results of the analysis of the placement of military bonds in Ukraine in 2022 by the structure of investors (legal entities, individuals, non-residents), by type of currency (UAH, USD, EUR) and by placement of bonds on the stock market (primary, secondary market) are presented. The similarities and differences between bank deposits and military bonds are characterized. The advantages and disadvantages of purchasing military bonds for legal entities and individuals are presented. It is proved that thanks to the assistance of international partners, as well as the attraction of funds from the sale of military bonds (both directly purchased by the National Bank and placed at auctions), the public finance system of Ukraine has withstood a huge economic shock.
FORMATION AND DEVELOPMENT OF THE DIGITAL ECONOMY
Authors:   Dnipropetrovsk State University of Internal Affairs, Verkhoglyadova Nataliya
Published: June 2023

The article examines the main trends of digitization of the economy in modern conditions. The formation and development of the digital economy allows for movement, obtaining information, goods and services and is a fundamental trend in the development of all spheres of economic activity. The development of digital technologies in the economic sphere contributes to the further increase in the efficiency of the socio-economic systems and the improvement of the well-being of the country's population as a whole. The digital economy also promotes the development of business and opens up new opportunities for it. There is no doubt that the digital economy has significant advantages and opportunities, but on the other hand, the implementation of the digital economy is associated with some risks and problems that require the state, society and business to adapt to new realities. Traditional definitions of the digital economy are related to the sale and supply of goods and services over the Internet. However, it should be noted that nowadays the boundaries of this concept have expanded significantly. We agree with the point of view of scientists that the digital economy is a separate type of economy and from this point of view we offer our own definition of the digital economy. The article analyzes world ratings and international indices used to analyze the formation and development of the digital economy, with the aim of identifying the strengths and weaknesses of the process of formation and development of the digital economy. As an information base, we chose eight world ratings and international indexes: the world rating of the country's global competitiveness, the World Bank rating, the rating based on the digital economy and society index, the global connectivity index, the business conditions rating, the network readiness index, the global innovation index. It was established that the main indicators of these ratings, which are used to determine the development of the digital economy of the country, are the quality of education, the level of development of education and science, the digital literacy of the population, the quality and timeliness of the regulatory and legal framework, technical and technological conditions, the formation and development of the financial and investment markets, the opportunity and willingness to invest in information and communication technologies and their infrastructure on the part of the state and business.
DIVERSIFIED FORMATS OF EXOGENE SCIENTIFIC AND TECHNOLOGICAL EXCHANGE OF MULTINATIONAL CORPORATIONS
Authors:   Kyiv National Economic University named after Vadym Hetman, Povoroznyk Mykola
Published: June 2023

The exogenous transfer of BNP technologies under the conditions of technoglobalism plays a key role in the development of corporate ecosystems of open innovation. The main driving forces of its rapid structural dynamics in recent decades are the active development of international production by multinational firms and a significant increase in the level of its knowledge intensity. This makes it impossible for BNP to maintain its competitive leadership solely at the expense of internal company knowledge bases, sources and resources. Exogenous transfer of BNP technologies is the material basis of global processes of micro-integration of scientific and technological exchange, during which multinational firms are in the process of permanent modernization of organizational, economic and institutional forms of participation in global knowledge sharing. As the range of BNP partners involved in corporate knowledge creation chains expands, the effectiveness of functionally distinct structural components of global innovation networks increases significantly based on the diversification of sub-contractual relations of multinational firms with universities, research institutes, laboratories and centers, business schools, venture capital companies, business incubators, coworking centers, innovative companies of small and medium businesses, state institutions of standardization and metrology, etc. In the processes of exogenous technological transfer of BNP, the mechanisms of outsourcing part of corporate R&D to external independent firms, mergers and acquisitions of technological companies, their strategic alliances, venture financing, joint innovative entrepreneurship, financing of startups, etc. demonstrate the highest effectiveness. In their synergistic action, they ensure not only the systematic networking of scientific research activities of BNP and their development of global value chains in the field of research and development, but also the large-scale expansion of their innovative potential in conducting R&D in the most pioneering directions of fundamental and applied research as a guarantee of sustainable competitive leadership in techno-globalization conditions.
INCREASING THE COMPETITIVENESS OF COMMERCIAL BANKS OF UKRAINE: DIRECTIONS AND MEASURES JUSTIFICATION
Authors:   Lviv Politechnic National University, Kuzo Nataliia , Kosar Nataliia ,   Lviv Politechnic National University, Pytulyak Nataliya ,   Lviv Politechnic National University
Published: June 2023

In order to ensure more effective activity In current difficult conditions banking institutions of Ukraine need to determine the priority directions for increasing their competitiveness. It can be defined as the ability of a commercial bank to withstand competition in a specific market within a particular period of time based on adaptation to the influence of external factors, offering competitive banking products, effective management of resources, and ensuring stability in general. The article develops the main directions for increasing the competitiveness of a commercial bank in the form of a decision tree in the following areas: increasing capital and improving assets (increasing the amount of equity capital, the amount of resources involved, optimizing the structure of the bank balance sheet, improving the quality of the bank's loan portfolio and assets); development of the sales network (optimization of the organizational structure, number of branches and representative offices of the bank, expansion of electronic sales channels); development of banking products (increasing the range of innovative banking products, improving the quality of banking products, packaging them for specific market segments, optimizing product prices); activation of the promotion of bank products (formation of partnership programs with financial and non-financial institutions, conducting advertising campaigns on the Internet, activation of the bank's activities in social networks), improvement of the bank's image and increase of trust in it (allocation of funds to help the Armed Forces, domestic medicine, displaced persons, investing in promising projects in Ukraine, conducting a policy of preventing illegal financial transactions in the economy). To determine the priorities of the directions for increasing the competitiveness of a commercial bank, it is advisable to use the method of analyzing hierarchies and build matrices for conducting a pairwise assessment of the priorities of the above measures in the relevant directions. It is advisable to use a survey of experts on a 9-point scale to obtain estimates of pairwise comparison. According to the proposed methodology, the priority of measures to increase the competitiveness of one of the commercial banks of Ukraine was determined.
INFORMATION SUBBASE FOR ENSURING INVESTMENT SECURITY OF MACHINE-BUILDING ENTERPRISES
Authors:   Lviv State University of Internal Affairs, Melnyk Stepan , Vasylieva Solomiia ,   Lviv State University of Internal Affairs
Published: June 2023

In the conditions of the implementation of the fourth industrial revolution, the importance of effective engineering activities is growing, which should be aimed at creating high-tech means of labor, based on the need to more fully satisfy the needs of consumers in the face of growing limitations in natural resources. The purpose of the study was to carry out a thorough analysis of the main parameters of the investment activity of machine-building enterprises in order to form an information base for ensuring their investment security. In order to create an information basis for ensuring the investment security of machine-building enterprises, the following methods were used: induction and deduction, comparison and systematization – when studying the differences in the investment activity of machine-building enterprises according to the main types of economic activity; synthesis and analysis – to consider the dynamics of the main indicators characterizing the investment activity of enterprises and the structure of capital investment sources in 2010–2021; morphological analysis – to identify the impact of the main factors limiting the investment activity of machine-building enterprises; graphic – for visual representation of theoretical and methodical material; abstract-logical – for theoretical generalizations and research conclusions. The current conditions of the economic activity of Ukrainian enterprises are burdened not only by the results of previously implemented privatization processes and transformations of the national economy, but also by the modern influence of military actions and the latest pandemic, which in general both limits their competitive position on the domestic and foreign markets and actualizes the problem of ensuring investment security. Solving the complex problems of limited investment resources and effective investing in conditions of high investment risks requires, as a priority, the creation of an informational basis for the further development of adequate and effective measures on the part of security entities. It is proposed to create such a foundation not only in relation to the investment activity of a certain enterprise, but based on the general situation in mechanical engineering, that is, a holistic idea of the content of all related processes. The basis of the study is the consideration of the dynamics of capital investments in terms of the main types of economic activity of mechanical engineering, the scale of operation of enterprises, sources of investments and financial results. The result was a critical assessment with the identification of the level of influence of key factors as objects of attention of security subjects for the development of adequate and effective measures.
Analisis Perbandingan Tingkat Efektivitas Penerapan Peraturan Pajak UMKM di Indonesia, Malaysia, dan Filipina
Authors: Herawati Hetti , Nawangsasi Yuli , Pratiwi Winna
Published: June 2023

The development of the potential of MSMEs and tax revenue in Indonesia is deemed necessary by comparing Indonesia's tax regulations with that of several Asean countries in order to produce appropriate tax regulations, so that they can provide optimal contributions to the country. The purpose of this study was to compare the effectiveness of the application of MSME tax regulations in Indonesia, Malaysia, and the Philippines. The object of this research is the application of MSME tax regulations in Indonesia, Malaysia and the Philippines. The research method uses a comparative descriptive method and types of secondary data. The data analysis technique used is the One Way ANOVA test with content analysis method. The results show that there are differences in the effectiveness of the implementation of tax regulations in Indonesia, Malaysia and the Philippines, namely in terms of criteria, in terms of the amount and application of tax rates and other policies that regulate the scope of activities. SMEs in the three countries
PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Authors: Halimah Lilim , Julianti Annisa Dwi , Mahmudah Annisa Rifa'atul , Adi Prawira Ida Farida
Published: June 2023

Purpose of this study was to development of accounting conservatism measuring instruments used in by experts. The method used is a descriptive analysis method. Results showed that measuring instruments commonly used in accounting conservatism are net assets measurement, earning and accruals measurement, and earning/stock return relation measurement. This study gives impacts on contribute to the development of accounting conservatism measurement tools.
Analisis Sengketa Pajak Pertambahan Nilai Kegiatan Membangun Sendiri Box Culvert
Authors: Suharsono Agus
Published: June 2023

This study analyzes the Judgment Review Number 2016/B/PK/PJK/2017 regarding the Value Added Tax dispute for the construction of the box culvert construction. The method used is a normative juridical research method with the approach of laws, cases, and analysis. The results showed that the opinion of the tax authorities that the calculation of the area of the box culvert building which was built separately by adding all the building units was rejected by the Tax Court Judge who argued that it should be calculated per unit. In addition, it is also necessary to consider the function of the building whether it must be a single unit or function separately. The opinion of the tax authorities that the box culvert building activity is self-building activity not by a third party or by a contractor because the taxpayer cannot show a tax invoice as evidence of having been collected Value Added Tax by the contractor was also rejected by the Tax Court Judge and strengthened by the Supreme Court Judge, because of the obligation to make tax invoices are in the third party, so taxpayers should not have to prove. The limitation provisions subject to Value Added Tax for Building Your Own Activities at this time are the building area, the concept of Value Added Tax is imposed on value added which is more identical to price or money. It is proposed that the limitation for the imposition of Value Added Tax for Self-Building Activities is the value or price of buildings in accordance with the limits of Value Added Tax small entrepreneurs, namely the gross turnover and / or gross revenues of not more than IDR 4,800,000,000.00 a year or IDR 400,000,000.00 per month.
RISIKO KEUANGAN PENGARUHNYA TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN ASURANSI UMUM DI BEI
Authors: Rudianto Dudi , Dewangga Amran Hakim
Published: June 2023

Penelitian ini bertujuan untuk mengetahui pengaruh risiko keuangan yang meliputi risiko kredit, risiko likuiditas, risiko solvabilitas, risiko reasuransi, risiko operasional, dan risiko asuransi terhadap tingkat profitabilitas pada perusahaan asuransi umum yang terdaftar di Bursa Efek Indonesia periode 2015 – 2018. Metode analisis yang digunakan adalah model analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa secara rata-rata risiko kredit dan risiko likuiditas perusahaan asuransi menunjukkan kondisi yang tidak baik, sehingga  mengakibatkan potensi kerugian bagi perusahaan. Namun sebaliknya risiko solvabilitas, risiko reasuransi, risiko operasional dan risiko asuransi menunjukkan kondisi yang baik. Secara menyeluruh rata-rata kemampuan perusahaan asuransi dalam menghasilkan profit yang ditunjukkan oleh Retun on Assets (ROA), menunjukkan nilai yang rendah. Secara parsial hanya risiko kredit dan risiko likuiditas yang memiliki pengaruh secara signifikan terhadap profitabilitas yang diukur dengan menggunakan ROA, sedangkan risiko lainnya tidak signifikan. Namun secara simultan, seluruh risiko keuangan perusahaan asuransi berpengaruh secara signifikan terhadap profitabilitas.
Pengaruh Good Corporate Governance dan Financial Performance Terhadap Firm Value pada Masa Pandemi Covid-19
Authors: Haryanti Sri , Zulkarnain Zulkarnain
Published: June 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Good Corporate Governance dan kinerja keuangan terhadap nilai perusahaan. Variabel dependen dalam penelitian ini yaitu nilai perusahaan yang diukur dengan Price Book Value (PBV). Sedangkan variabel independen yang digunakan dalam penelitian ini yaitu kepemilikan manajerial, ukuran komite audit dan kinerja keuangan (diukur dengan ROA). Populasi dari penelitian ini adalah perusahaan subsektor kesehatan yang tercatat di Bursa Efek Indonesia (BEI) periode 2020-2021 yang berjumlah 25 perusahaan. Sampel dalam penelitian ini menggunakan metode purposive sampling dengan Kriteria tertentu diperoleh sampel sebanyak 9 perusahaan.Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan dan analisis regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa proksi dari GCG yaitu kepemilikan manajerial dan ukuran komite audit tidak berpengaruh terhadap nilai perusahaan. Sedangkan kinerja keuangan berpengaruh terhadap nilai perusahaan pada subsektor perusahaan kesehatan pada masa pandemi Covid-19.