bluuebunny/crossref_metadata_2025 huggingface dataset:
ACCOUNTING, ANALYSIS AND AUDIT OF FINANCIAL RESULTS OF AGRICULTURAL ENTERPRISES
Authors:   Vinnytsia National Agrarian University, Aleskerova Yuliia , Vilchynska Nataliia ,   College of Technology and Industry of Vinnytsia National Agrarian University, Volska Liubov ,   Vinnytsia National Agrarian University
Published: February 2025

The article provides a thorough analysis of approaches to accounting, analytical assessment and auditing of financial results in agricultural enterprises. It was determined that the main source of information about the factors that shape financial results is reporting on financial indicators, which emphasizes the importance of confirming its reliability. After all, the ability to influence financial results with the help of professional judgment and accounting policy requires independent control by auditors. The processes of accounting, analysis, and auditing of the results of financial activity are illustrated on the example of the activity of PSP “Peremoga”. As part of the study, it was found that the company uses subaccount 791 “Result of operating activities” to record the operating financial result: expenses are recorded as a debit, and income as a credit. Account 70 “Revenues from sales” is used to record income from product sales, and account 71 “Other operating income” is used for other operating income. It was also found that a significant part of Ukrainian agricultural enterprises does not create a reserve of doubtful debts for the real accounting of receivables, as a result of which it is reflected in the balance sheet at the initial cost, which leads to an overestimation of assets and changes profitability indicators. In the course of the study, a methodology for auditing financial results was developed, which consists of three main stages: organizational, preparatory (planning), technological and effective. The implementation of this methodology will contribute to increasing the efficiency of the audit process, will help to clearly identify problems in accounting, reduce the risk of not detecting errors or fraud, will make it possible to realistically assess the financial condition of the enterprise and ensure the objectivity of the auditor’s conclusions.
THE PLACE OF ARGUMENTATION IN THE SYSTEM OF METHODOLOGY OF ECONOMIC SCIENCE
Authors:   Khmelnytskyi National University, Hrytsyna Lesia , Kharun Olena ,   Khmelnytskyi National University
Published: February 2025

The article provides an in-depth analysis of argumentation, which has been a foundational method in scientific discourse since ancient times and has evolved into a key component of interdisciplinary research. This evolution has positioned argumentation as an integral aspect of modern methodology of economic science. It was established that argumentation is a purposeful activity aimed at either reinforcing or undermining the convictions of others, involving a dialogue between participants to achieve specific objectives. The extensive development of argumentation as a scientific method has given rise to various approaches, types, methods, models, and implementation rules, thus emphasizing its complexity. Depending on the method of obtaining information, argumentation is commonly categorized into empirical and theoretical types. Logical (or rational) and pragmatic (or rhetorical, emotional) argumentation are distinguished by their implementation methods. Furthermore, argumentation can be differentiated based on its construction method, including causal, direct, and indirect argumentation. Additionally, argumentation can be classified by structure into simple (single) and complex (involving several arguments). The fundamental principles for constructing the structural components of argumentation include thesis rules, argument rules, and demonstration rules. Deviation from these rules leads to the use of the opposing method of argumentation – refutation. The contemporary stage of argumentation development integrates formal and informal logic techniques resulting from the historical evolution of philosophical and economic thought. In the modern theory of argumentation, formal logic provides a precise set of rules regarding the structural elements of argumentation, which are essential for its validation. Informal logic views argumentation as a form of dialogue involving natural language and practical examples. The success of the argumentation is evaluated using "good-bad" concepts, with credibility, acceptability, and probability being key factors.
MODERN ASPECTS OF THE DEVELOPMENT OF THE MARKETING COMMUNICATIONS COMPLEX AT HOTEL AND RESTAURANT BUSINESS ENTERPRISES
Authors:   Lviv State University of Physical Culture, Huzar Uliana
Published: February 2025

The article examines the effectiveness of using the maximum possible methods of marketing communications, the combination of which can achieve a synergistic effect. An innovative model for managing the complex of marketing communications in the hospitality industry is proposed, which includes such stages as the development of a marketing strategy on the basis of which a marketing communications strategy is formed, the formation of feedback channels, and control and evaluation of the effectiveness of a communication campaign. It was determined that the proposed model of management of the complex of marketing communications will provide new opportunities for the effective development of the marketing strategy in the establishments of the hotel and restaurant business in difficult operating conditions, because it can be both a strategy and a philosophy of marketing communications, which allows to achieve a new, higher level of interaction between the guest and the establishment. It has been studied that one of the modern marketing tools is internet marketing, which allows hospitality establishments to improve the process of interaction with guests, provide personalized service, effectively support feedback and successfully receive marketing information. An author’s scheme for the formation of modern features of marketing Internet communications in hospitality industry establishments is proposed, which includes the stages of formation of the process of marketing Internet communications and their tools, as well as the main principles of their effective combination. It has been studied that the process of combining online marketing communications with the appropriate tools is critically important for the success of the hotel and restaurant business in the conditions of the modern digital environment and in conditions of uncertainty, because it is important not only to choose the right tools, but also to integrate them into a single strategy to achieve maximum results. It was determined that among the main challenges in the development of a complex of marketing communications in the hospitality industry is high competition and rapid changes in market technologies, which requires hospitality establishments to constantly adapt their strategies to the changing external environment. It is highlighted that among the prospects for the development of hospitality industry establishments today is the introduction of the latest technologies, such as artificial intelligence and data analytics, which can significantly increase the effectiveness of marketing tasks.
INCLUSIVE TOURISM IN GERMANY: CREATING A BARRIER-FREE ENVIRONMENT
Authors:   National University of Civil Protection of Ukraine, Turina Dina , Leonenko Nelli ,   National University of Civil Protection of Ukraine
Published: February 2025

The article analyzes the scientific foundations of inclusive tourism development in Germany, where the creation of a barrier-free environment is viewed as a crucial aspect of socially responsible tourism infrastructure. It has been established that inclusive tourism aligns with modern sustainability requirements, particularly the United Nations Sustainable Development Goals, and is economically viable given demographic shifts and the increasing number of individuals with disabilities. It has been proven that Germany provides a successful example of integrating inclusive practices into the tourism industry through the development of a regulatory framework, infrastructure adaptation, and innovative solutions such as the "Reisen für Alle" project and the Wheelmap platform. These tools ensure the accessibility of tourist services and facilities for people with various disabilities. It is substantiated that adopting similar approaches in Ukraine requires adapting the best international practices. This involves creating a barrier-free environment, developing informational resources and digital platforms, specialized excursion routes, and training tourism staff to work with individuals with disabilities. Recommendations have been proposed for implementing inclusive tourism in Ukraine, including the development of accessible infrastructure, information systems, educational programs for tourism industry staff, and the adaptation of digital platforms. These measures will facilitate the rehabilitation and social inclusion of people with disabilities while ensuring equal opportunities for participation in tourism activities. Thus, Germany’s advanced experience highlights the importance of integrating inclusive approaches into the tourism sector, which ensures social integration, economic efficiency, and the development of innovative tourism infrastructure. The recommendations developed within this study can serve as valuable guidance for shaping a strategy for inclusive tourism development in Ukraine.
Pengaruh Kepuasan Kerja dan Stres Kerja Terhadap Tingkat Turnover Intention Pegawai Di PT PKSS Cabang Jakarta 1
Authors: Salsabila Nadya , Fernando Tumanggor Budi
Published: February 2025

Angka Turnover Intention pegawai yang tinggi merupakan sebagai salah satu permasalahan besar untuk sejumlah perusahaan. Terdapat banyak faktor yang dapat mendorong keinginan seorang pegawai untuk keluar dari suatu perusahaan, salah satu nya adalah kepuasan kerja dan stress kerja. Penelitian ini bertujuan untuk menguji adanya pengaruh kepuasan kerja dan stress kerja terhadap PT PKSS Cabang 1.
Strategi yang digunakan pada penelitian ini adalah strategi asosiatif dengan menggunakan metode penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 93 responden yang dihitung menggunakan rumus slovin. Teknik pengumpulan data menggunakan metode kuesioner dan observasi. Pengujian hipotesis pada penelitian ini menggunakan uji t dan uji f .
Hasil penelitian membuktikan bahwa secara parsial kepuasan kerja berpengaruh negatif dan tidak signifikan bagi Turnover Intention Pegawai di PT PKSS Cabang Jakarta 1, Stres Kerja secara parsial berpengaruh positif dan signifikan terhadap tingkat Turnover Intention Pegawai Di PT PKSS Cabang Jakarta 1, Tetapi secara simultan (bersama-sama) terbukti bahwa Kepuasan Kerja dan Stres Kerja memiliki pengaruh yang postif dan signifikan terhadap Turnover Intention Pegawai Di PT PKSS Cabang Jakarta 1.
Kata Kunci : Kepuasan Kerja, Stres Kerja, dan Turnover Intention
Penerapan Keselamatan dan Kesehatan Kerja Pada Pegawai Saat Pandemi Covid-19 di Rumah Sakit Jantung dan Pembuluh Darah Harapan Kita
Authors: Atiyah Yayah , Kusponco Wibowo Eddy
Published: February 2025

Rumah Sakit Jantung dan Pembuluh Darah Harapan Kita merupakan rumah sakit pusat rujukan untuk kesehatan kardiovaskular. Selain itu rumah sakit ini merupakan wahana pendidikan, pelatihan, penelitian dan pengembangan bagi ilmu kesehatan jantung dan pembuluh darah di Indonesia. Penelitian ini didasari oleh keingintahuan penulis untuk mengetahui bagaimana penerapan keselamatan dan Kesehatan kerja (K3) pada saat pandemic covid-19. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data melalui observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa penerapan keselamatan dan Kesehatan kerja (K3) dilihat dari tiga aspek yaitu pengetahuan, sikap dan kondisi lingkungan kerja. . Dimana secara keseluruhan dari ketiga aspek ini menunjukkan hasil yang baik. Saran yang dapat penulis berikan adalah Tenaga kerja rumah sakit perlu meningkatkan kesadaran akan pentingnya keselamatan dan Kesehatan kerja untuk memininalisir terjadinya kecelakaan kerja dan penyakit akibat kerja serta dapat melakukan pekerjaan dengan aman dan sehat sesuai dengan bagian kerja masing-masing.
Kata kunci : Keselamatan dan Kesehatan Kerja; Covid-19; rumah sakit; jantung; harapan kita
Pola Rekrutmen Mitra Statistik Pada Badan Pusat Statistik (BPS) Kota Jakarta Timur
Authors: Fitriyani Fitriyani , Sondang Silitonga Mala , Widjayanti Arifiani
Published: February 2025

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang harus diperhatikan dalam proses rekrutmen mitra statistik di BPS Kota Jakarta Timur serta pola rekrutmen mitra statistik di BPS Kota Jakarta Timur. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Berdasarkan hasil wawancara dengan sepuluh orang key informant, diperoleh informasi bahwa  faktor-faktor yang harus diperhatikan dalam proses rekrutmen mitra statistik pada BPS Kota Jakarta Timur adalah  balas jasa/gaji, status/jabatan, job spesificaton, metode rekrutmen yang digunakan, peraturan yang diterapkan serta penawaran. Sedangkan proses rekrutmen mitra statistik  diawali dengan perencanaan, pengumuman lowongan, seleksi awal dan lanjutan, wawancara, hingga onboarding atau pelatihan. Berdasarkan hasil evaluasi dari wawancara tersebut, pola rekrutmen mitra statistik pada BPS Kota Jakarta Timur meliputi empat tahap, yang diawali dengan tahap sebelum registrasi dengan menyusun tim rekrutmen dan menyiapkan materi publisitas. Tahap berikutnya adalah tahap registrasi. Tim rekrutmen BPS Kota  Jakarta Timur membuka pendaftaran secara online dan calon mitra statistik mendaftar. Pada tahap berikutnya adalah seleksi awal/administrasi dan seleksi lanjutan yang dapat berupa tes kompetensi atau tes lainnya serta dilanjutkandengan wawancara untuk melihat kesiapan dan komitmen calon mitra statistik. Jika semua tahapan sebelumnya lolos, maka calon mitra statistik akan dipanggil untuk mengikuti pelatihan. Penulis menyarankan agar proses rekrutmen pada BPS Kota Jakarta Timur bukan hanya formalitas, tetapi diperlukan keterbukaan dan akutabilitas pada setiap tahapan dan kegiatan, baik itu kegiatan yang beskala besar seperti sensus, maupun kegiatan-kegiatan dengan skala kecil seperti survei.
Kata kunci: Rekrutmen, Pola Rekrutmen, Mitra Statistik
Strategi Lembaga Administrasi Negara Dalam Optimalisasi Gerakan Nasional Sadar Tertib Arsip (GNSTA)
Authors: Zuhruf Al
Published: February 2025

Arsip adalah rekaman kegiatan atau peristiwa dalam berbagai macam bentuk dan media yang dibuat dan diterima oleh organisasi publik, organisasi swasta, organisasi massa dalam pelaksanaan kehidupan bermasyarakat. Kearsipan masih dipandang sebelah mata oleh banyak orang dikarenakan mereka masih belum mengetahui dan mengenal apa itu arsip. Oleh karena itu, ANRI sebagai lembaga negara yang berfokus pada kearsipan menginisiasikan sebuah gerakan yang bernama Gerakan Nasional Sadar Tertib Arsip (GNSTA) melalui Peraturan Kepala ANRI Nomor 7 Tahun 2017 tentang GNSTA. Lembaga Administrasi Negara (LAN) menjadi salah satu lembaga negara yang berhasil mengimplementasikan GNSTA dalam kurun waktu 2 tahun saja. Kearsipan di lingkungan LAN pada mulanya masih buruk dengan sulitnya mencari dokumen-dokumen yang diinginkan dan bahkan tidak dapat ditemukan. Penelitian ini bertujuan untuk melihat bagaimana LAN dapat dengan cepat mentransformasikan tata kelola kearsipan menjadi lebih baik sesuai dengan standar yang ada. Metode penelitian yang digunakan adalah deskriptif-kualitatif untuk menjelaskan keadaan sebelum dan sesudah implementasi GNSTA di LAN. Lalu, menganalisis faktor pendukung dan penghambat dalam mengimplementasikan GNSTA menggunakan teknik Force Field Analysis (FFA). Hasil penelitian ini menunjukkan bahwa implementasi GNSTA di LAN berjalan dengan baik dan sangat memuaskan.
Kata Kunci: Kearsipan, GNSTA, Good Governance
Pengaruh Beban Kerja Terhadap Kepuasan Kerja Pegawai di Lingkungan Sekretariat Direktorat Jenderal Perhubungan Darat
Authors: Widiantoro Roni , Lumban Gaol Porman
Published: February 2025

Penelitian bertujuan untuk mengetahui pengaruh beban kerja pegawai terhadap kepuasan kerja pegawai di lingkungan Sekretariat Direktorat Jenderal Perhubungan darat. Variabel bebas adalah beban kerja pegawai. Variabel terikat adalah kepuasan kerja pegawai. Metode yang digunakan adalah kuantitatif deskriptif. Populasi penelitian adalah pegawai Aparatur Sipil Negara (ASN) di lingkungan Sekretariat Direktorat Jenderal Perhubungan Darat dengan sampel 40 pegawai. Teknik pengumpulan data dilakukan dengan kuisioner menggunakan skala likert. Teknik pengolahan data dengan editing, skoring dan tabulating. Analisis data menggunakan program SPSS dengan uji validitas, uji realibilitas, uji normalitas, uji regresi dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel beban kerja pegawai berpengaruh positif signifikan terhadap variabel kepuasan kerja pegawai di lingkungan Sekretariat Direktorat Jenderal Perhubungan Darat. Hasil analisis menunjukkan nilai Rhitung 0,599 yang berarti 0,599 ? 0,304. Maka terdapat hubungan yang positif antar variabel. Hasil uji t menunjukkan nilai thitung adalah 7,360 dan nilai ttabel 2,021. Maka dapat disimpulkan 7,534 > 2,021 sehingga variabel beban kerja pegawai berpengaruh terhadap kepuasan kerja pegawai. Besarnya pengaruh kedua variabel 59,9%. Dimensi yang mempunyai kontribusi besar untuk mengukur beban kerja adalah faktor internal dan faktor eksternal. Rekomendasi penelitian yaitu melakukan suasana kondusif lingkungan kerja serta memberikan waktu istirahat yang cukup dan penyetaraan gender dalam disposisi pekerjaan. Saran penelitian lanjutan adalah dengan menambah indicator pada faktor internal beban kerja terkait factor psikis pegawai.
Kata Kunci: beban kerja, kepuasan kerja, beban kerja pegawai
Pengaruh Pengembangan Pegawai Terhadap Motivasi Kerja Studi Pada Direktorat Keuangan Dan Umum PT Patra Jasa
Authors: Huwaidaa Zatira Nabiilah , Fernando Tumanggor Budi
Published: February 2025

Pengembangan SDM dilakukan pada dasarnya untuk menumbuhkan, mengasah, mengembangkan, dan/atau meningkatkan kompetensi seorang pegawai. Dalam rangka memberikan kesejahteraan terhadap tenaga kerja pada setiap sektor, Pemerintah mengatur segala aspek dalam Manajemen SDM melalui diterbitkannya Undang-Undang 11 Tahun 2020 tentang Cipta Kerja.  PT Patra Jasa sebagai salah satu Badan Usaha Milik Negara juga memiliki pengembangan SDM bagi pegawai mereka. PT Patra Jasa juga memiliki strategi khusus untuk pengembangan pegawai yang berfokus pada Transformasi Bisnis dengan melalui pengembangan kompetensi teknis dan non-teknis. Pengembangan pegawai idealnya dilaksanakan secara berkala dengan terencana yang didahului oleh penilaian kinerja (performance appraisal) untuk menentukan kebutuhan pengembangan yang akan dilaksanakan. Namun, Faktanya pelaksanaan program pengembangan kompetensi ini dilaksanakan tanpa ada perencanaan maupun penilaian kinerja sebelumnya yang dituangkan dalam pelaksanaan analisis kebutuhan pelatihan (training need analysis). Penelitian ini dilakukan untuk melihat pengaruh implementasi pengembangan pegawai terhadap motivasi kerja pegawai di Direktorat Keuangan dan Umum PT Patra Jasa. Metode penelitian yang digunakan adalah pendekatan kuantitatif dan teknik pengumpulan data melalui kuesioner dengan sampel sebanyak 70 yang merupakan seluruh pegawai Direktorat Keuangan dan Umum PT Patra Jasa. Hasil penelitian menemukan bahwa pengembangan pegawai memiliki pengaruh terhadap motivasi kerja pegawai sebesar 87%. Indikator yang berpengaruh paling signifikan terdapat pada indikator keterampilan. Peneliti merekomendasikan PT Patra Jasa untuk  melakukan perbaikan dalam perencanaan program pengembangan pegawai secara sistematis berdasarkan hasil penilaian kinerja dan kamus kompetensi jabatan serta melaksanakan evaluasi rutin terhadap implementasi program pengembangan tersebut.
Kata kunci: Pengembangan Pegawai; Motivasi Kerja; Kompetensi Pegawai
Analisis Efektivitas Penggunaan Media Pelatihan Online “ASN Unggul” Bagi Pegawai Negeri Sipil Dalam Peningkatan Kinerja Organisasi (Studi pada Lembaga Administrasi Negara)
Authors: Cindera Malika Pandu , Fahrezi Rizkiyansyah Muhammad , Putri Ananda Rizkyna , Nur’alina Pratiwi Salsabila , Pratama Riecho Tampaty , Tumanggor Budi Fernando
Published: February 2025

Penelitian ini dilakukan dengan menggunakan metode studi kepustakaan atau tinjauan literatur (library research atau literature review) dengan fokus pada artikel asli yang mencakup abstrak, pendahuluan, metode, dan hasil. Adanya pergeseran paradigma menuju good governance dalam administrasi publik di Indonesia yang bertransformasi secara signifikan ke arah administrasi berbasis elektronik (e-government). Sejalan dengan ini, Lembaga Administrasi Negara melakukan transformasi digital dalam hal proses pembelajaran dan pengembangan kompetensi ASN dari klasikal menjadi non-klasikal atau e-learning. Transformasi ini diimplementasikan dalam bentuk Learning Management System atau yang disebut ASN Unggul, ASN Unggul sendiri mengalami inovasi dari ASN Unggul single-tenancy menjadi ASN Unggul multi-tenancy. Dimana semua lembaga atau kementrian di Indonesia dapat menyewa dan menggunakan media ASN Unggul sebagai tempat pelatihan dengan LMS bagi pegawainya. Implementasi LMS ini berbanding terbalik dengan fakta di lapangan bahwa masih banyak ASN di Indonesia yang gagap akan teknologi digital, oleh karena itu kami melakukan penelitian ini untuk menilai efektifitas penggunaan ASN Unggul sebagai media pelatihan online. Metode yang digunakan yaitu kajian pustaka dan wawancara dalam pengambilan data. Hasil penelitian menunjukan bahwa implementasi ASN Unggul sangat efektif dalam mengelola pelatihan, hal ini didukung dari berhasilnya pelatihan yang telah dilakukan dan meningkatnya peserta pelatihan yang dapat ditangani oleh ASN Unggul. Hal tersebut tentu akan meningkatkan kinerja ASN di Indonesia karena sudah terpenuhi gap komptensi yang ada sebelummnya.
Kata Kunci: ASN Unggul; pelatihan online; kinerja
Jalisco a futuro 2012-2032. Construyendo el porvenir. Tomo 3. Economía, sociedad, salud y seguridad social
Authors:   Universidad de Guadalajara, De León Arias Adrián , Medina Ortega Javier , Escobar Latapí Agustín , Pedraza Espinoza Laura Patricia , Celis de la Rosa Alfredo de Jesus , Vargas Becerra Patricia Noemi , Acosta Silva Adrián
Published: February 2025

En este volumen se aborda el conjunto de relaciones entre economía, sociedad, salud y seguridad social, que configuran un entramado complejo y polisémico. Las relaciones de causa-efecto pueden ser claras, ambiguas, imprecisas o contingentes. Por ejemplo, en la historia reciente de Jalisco se observa un crecimiento económico errático, que alterna periodos de expansión con otros de estancamiento y hasta de retroceso. Las tradicionales actividades agrícolas, turísticas, comerciales e industriales del estado han cambiado tras la apertura comercial, y han aparecido nuevos campos de actividad económica en sus diversas regiones. Por otra parte, en nuestro estado se registran altos niveles de pobreza, marginación y exclusión. Jalisco enfrenta enfermedades típicas de los países desarrollados sin contar con la infraestructura actualizada ni programas y políticas públicas coordinadas e integradas para su atención adecuada.
Jalisco a futuro 2012-2032. Construyendo el porvenir. Tomo 5. Política, gobierno y administración pública estatal y municipal
Authors:   Universidad de Guadalajara, Acosta Silva Adrián , Gómez López Alicia , Sánchez Bernal Antonio , Rosas Arellano Jarumy
Published: February 2025

En Jalisco se han consolidado rutinas y prácticas político-electorales cuyo resultado es una competencia por el poder estable y la alternancia en el gobierno del estado y en los ayuntamientos. El sistema multipartidista moderado actual permite una pluralidad política que se expresa en la distribución de votos entre partidos a escala estatal y municipal. La dinámica política estatal se manifiesta en la creación de organismos de acceso a la información pública, la exigencia de mejorar los procesos de planeación y ejercicio de los recursos. No obstante, estos avances no bastan para tener una imagen de certeza, confianza y credibilidad en los poderes vigentes.
El uso y aplicación de las tecnologías de información y comunicación en materia fiscal: la perspectiva del contribuyente en México.
Authors:   Universidad de Guadalajara/Jalisco/México, Lamas Santillan José Francisco , Flores Ortega Gerardo ,   Universidad de Guadalajara/Jalisco/México, Salazar Mendoza Ricardo Enrique ,   Universidad de Guadalajara/Jalisco/México
Published: February 2025

La necesidad de mejorar los procesos de recaudación en México ha evolucionado durante los últimos años. Desde esta perspectiva, la autoridad hacendaria ha implementado el uso de las tecnologías de información y comunicación con la finalidad facilitar el trámite para el contribuyente e incrementar los recursos. El objetivo de este artículo es analizar el uso y aplicación de las tecnologías de la información y comunicación en materia fiscal: la perspectiva del contribuyente en México. Los resultados obtenidos de esta investigación reflejan que, el uso de las tecnologías de la información y comunicación es positivo entre la población debido a que facilita los procesos en materia fiscal para el cumplimiento de la responsabilidad ciudadana en contribuir con el pago de impuestos.
PENERAPAN METODE PIECES UNTUK ANALISIS TINGKAT KEPUASAN PENGGUNA DALAM APLIKASI MOBILE BANKING MANDIRI
Authors: Azzahrah Fatimah , M. Rudi Sanjaya  , Dedy Kurniawan  , Dwi Rosa Indah
Published: February 2025

Penelitian ini melakukan analisis kepada tingkat kepuasan atas para pengguna aplikasi yang dikenal dengan Livin' by Mandiri menggunakan metode PIECES, lewat mencakup indikator yang berupa “Performance, Information, Economy, kemudian juga Control, Efficiency, serta terdapat Service”. Tujuannya adalah agar dapat menjalankan pengukuran kepuasan dari penggunanya dan memberikan rekomendasi pengembangan layanan. Penelitian menggunakan kuesioner daring dengan skala Likert yang disebarkan kepada 201 pengguna aktif aplikasi. Pengujian pada instrumen penelitiannya yaitu melalui uji validitas beserta yang reabilitas saat akan dipakai. Hasil analisis deskriptif kuantitatif menunjukkan tingkat kepuasan yang tinggi, dengan indikator Efisiensi (4,30) dan Kinerja (4,26) mendapat nilai tertinggi. Metode PIECES terbukti efektif dalam mengidentifikasi aspek yang memengaruhi kepuasan pengguna, memberikan wawasan yang berguna bagi pengembangan layanan digital. Temuan ini dapat menjadi acuan bagi Bank Mandiri dan industri perbankan untuk meningkatkan kualitas layanan berbasis teknologi dan memenuhi kebutuhan nasabah dengan lebih optimal.
A Systematic Review of Challenges in Teaching and Learning Computer Programming Modules
Authors: Elegbeleye Femi , Isong Bassey
Published: February 2025

Computer programming has become an essential skill that is needed across many disciplines as it helps foster innovations like machine learning and artificial intelligence. Regardless of its significance, many students studying computer science and other disciplines often grapple with grasping basic programming language concepts, such as understanding logic, syntax, data structure, and data types. These challenges usually lead to very high rates of failure and loss of motivation among the students, therefore producing poor academic outcomes. This study investigates the unique programming challenges the students face, identifying some contributing factors and examining which challenges have more impact on the student. Moreover, it explores whether computing or non-computing students are more affected by these obstacles and reviews interventions to improve learning outcomes. The findings suggest best practices to enhance motivation and engagement in programming education, including introducing adaptive learning tools into the learning management systems, game-based applications, and AI-driven support systems personalized to meet each student's needs.
Reformulation of the Vulnerability Management Cycle for Enhancing Indonesia's Critical Information Infrastructure Protection: An International Comparative Study
Authors: Ulin Nuha Muhammad Azza , Muhammad Salman  , Nur Annisa Kadarwati Febriyani  , Eka Hero Ramadhani
Published: February 2025

This research conducts an analysis of vulnerability management practices in three countries— the United States, Australia, and the United Kingdom— to serve as a benchmark for the National Security Operation Center (NSOC) for protecting Critical Information Infrastructure (CII) in Indonesia. The methodology employed is a document study of standards, regulations, and publications related to vulnerability management in these three countries. The analysis results are classified into Gartner’s Cycle, producing 38 vulnerability management activities. The mapping of these activities to the CII Protection Framework in Indonesia demonstrates alignment with 35 sub-categories of the framework, resulting in a vulnerability management cycle that can be proposed to NSOC for the protection of CII in Indonesia.
Resolving SAP ERP Warehouse Management Module Implementation Issues in a Consumer Goods Company: A Case Study of PT XYZ
Authors: Christian Herlando Indra Jaya
Published: February 2025

This study analyzes the challenges associated with the implementation of the Warehouse Management (WM) module in SAP ERP at PT XYZ, a leading FMCG company in Indonesia, and proposes solutions to address them. The implementation of the WM module aims to reduce manual processes and enhance warehouse efficiency, thereby supporting operational success by improving stock data accuracy and integrating business processes. However, the current implementation has not fully met the company’s operational needs. The research adopts a qualitative approach using the Soft Systems Methodology (SSM). Data were collected through interviews with six respondents and operational observations. The analysis focuses on system quality, data quality, organizational culture, and user support to identify existing gaps. The findings reveal several issues, including non-real-time information, stock inaccuracies, reliance on manual processes, and the absence of knowledge management. Recommendations include integrating IoT, developing real-time applications for picking and stock counting, automating replenishment using AI, implementing SAP Analytics Cloud (SAC), and creating a knowledge management system. This study provides practical solutions for similar companies to enhance ERP implementation success, particularly in the Warehouse Management module.
User Interface Improvement by Evaluating Usability and User Experience: Case Study of Indonesia’s Government Financial Management Information System
Authors: Fachri Munandar  , Harry Budi Santoso
Published: February 2025

SAKTI is an Enterprise Resource Planning (ERP) system developed by Indonesia’s Ministry of Finance, integrating 11 modules to support State Budget management. Despite its critical role, a decline in the 2023 user satisfaction index highlighted usability and service quality issues. This study offers user interface improvement by evaluating usability and user experience of the contract data recording feature. Using mixed methods, data from 23 respondents were collected for both quantitative and qualitative analysis. Quantitative data, obtained through the System Usability Scale (SUS) and User Experience Questionnaire (UEQ), yielded an initial SUS score of 67.39 (grade C) and a UEQ attractiveness index of 1.13. Qualitative data from open-ended questions, interviews, and usability testing identified 12 usability issues. A high-fidelity prototype, guided by User-Centered Design (UCD) principles, improved the SUS score to 84.35 (grade A+) and addressed usability challenges. It enhanced usability, creating an intuitive and efficient interface that increased user satisfaction.
Enhancing Information Technology Maturity with the COBIT 2019 Framework: A Case Study of ABC Univeristy
Authors: Siagian Dewi Putri , Purwandari Betty , Trisnawaty Ni Wayan
Published: February 2025

The increasing complexity of digital transformation in higher education institutions underscores the need for [i]effective IT governance frameworks. Universitas Katolik Musi Charitas (UKMC), a medium-sized university in Indonesia, faces challenges in aligning IT operations with its strategic objectives, including overlapping applications, limited resources, and insufficient risk management. This study evaluates UKMC's IT governance maturity using the COBIT 2019 framework to identify gaps and propose actionable recommendations. This study adopted a qualitative case study approach, incorporating structured interviews, focus group discussions (FGDs), observations, and document analysis. UKMC's IT governance practices were mapped against COBIT 2019's maturity model, focusing on key processes such as risk optimization, security management, and IT change management. The results indicate that UKMC's IT maturity level is at stage 2 (Managed), reflecting basic but structured governance practices. Key gaps include a lack of comprehensive risk management frameworks, limited documentation, and underutilized IT tools. The study recommends improving documentation, establishing standard operating procedures (SOPs), conducting regular risk assessments, and providing targeted training to enhance staff competency. The findings emphasize the importance of tailoring COBIT 2019 to address the specific challenges of medium-sized universities in developing countries. By implementing the proposed roadmap, UKMC can achieve greater alignment between IT capabilities and institutional goals, contributing to improved operational efficiency, service quality, and regulatory compliance. This study offers practical insights for similar institutions seeking to enhance their IT governance maturity in the context of limited resources and dynamic technological environments
Knowledge Management Strategies for Optimizing Help Desk Operations: A Systematic Literature Review
Authors: Lathiful Alamsyah  , Fachri Munandar  , Dana Indra Sensuse  , Sofian Lusa  , Nadya Safitri  , Damayanti Elisabeth
Published: February 2025

In today's digital era, effective knowledge management (KM) is vital for businesses, especially in public sector help desks where user interaction is critical. This systematic literature review (SLR) explores factors influencing KM implementation and identifies strategies to optimize help desk operations. Using PRISMA criteria and the PICO model, 25 studies from 2019 to 2024 were selected after screening 5,490 publications. Key factors impacting KM include organizational culture, leadership support, and technological infrastructure. Recommended strategies involve fostering a knowledge-sharing culture, developing knowledge bases, and utilizing AI for knowledge capture. The findings contribute theoretically by consolidating a framework for KM in help desks and practically by guiding public sector organizations. However, reliance on secondary data limits the study, as it may not fully reflect real-world KM practices. Future research could empirically validate these findings and explore emerging technologies like AI to enhance KM effectiveness.
Quality of Service (QoS) Optimization in 5G Using Machine Learning
Authors: Diana Hayder Hussein  , Mahmood Nawzad Hamad , Shavan Askar  , Media Ali Ibrahim
Published: February 2025

The emergence of 5G networks has revolutionized communication systems by providing unprecedented speed, connectivity, and reliability. This breakthrough technology enables diverse applications such as autonomous vehicles, smart cities, and industrial automation through higher bandwidth and ultra-low latency. However, maintaining consistent Quality of Service (QoS) across these varied applications presents significant challenges due to their conflicting demands. Traditional QoS management methods struggle to address the dynamic and complex requirements of 5G, prompting the adoption of Machine Learning (ML) techniques. ML offers intelligent, adaptive solutions for traffic prediction, network slicing, and real-time decision-making, ensuring improved resource allocation and seamless service delivery.
Design Optimization Analysis of Ground Grid in Extra High Voltage Substation using ETAP Software
Authors: Shwe Hnin Ei
Published: February 2025

The power system of Myanmar relies on the 500 kV substations. They provide the power needs of the entire power system while covering a huge region. Examining the substation's ground grid system thoroughly is necessary to safeguard the grid and maintain its functionality. The grounding system of the substation is thoroughly examined, incorporating practical data collection for detailed analysis. Special emphasis is placed on the application of the latest IEEE 81-2013 standards during the data collection phase. The analysis and modeling of the network are conducted using ETAP software version 19. Specifically, the Ground Grid System (GGS) module, available in the latest version of ETAP (version 19), is utilized for the study. The substation is planned for an extension, which includes the installation of a new power transformer. The addition of the new power transformer is anticipated to elevate the overall fault level of the substation. This increase in fault level is analyzed in a dedicated case study, and a potential solution is proposed. A new ground mesh is also designed for this area, serving as a benchmark for future substations in the region, ensuring that essential parameters are carefully considered. Additionally, a new ground mesh is designed for a 500 kV substation, as it is expected to become part of the national grid in the near future. This aligns with the ongoing feasibility study conducted by NCC in Myanmar for the establishment of the first 500 kV substation in the area. The impact of variations in ground grid resistance and key safety parameters, influenced by changes in ground grid mesh shape, depth, and size, is thoroughly explained using results derived from various scenarios.
Economic Analysis of Automatic Process Control for Peanut Oil Production by Payback Period Method
Authors: May Thida Than
Published: February 2025

This study examined the production method and rate at a peanut oil production industry in Myingyan Township, Mandalay Region. The actual operation time for each machine was collected from this industry. According to the operation process of this industry, 75% of the workers engaged in peanut oil processing used the traditional technologies, which are labor-intensive and time-consuming. This paper presented a study on improving the production rate of peanut oil through the development and implementation of an automated process control system. To control and automate the production process, a programmable logic controller (Siemens S-7 1200) is used by a ladder logic diagram with TIA portal software. The conventional method produced 752 kg of peanut oil for one day, whereas 1127 kg of oil can be achieved by the automatic method. A detailed methodology for economic analysis of peanut oil production, involving the main variables that affect its profitability, was presented and tested by the payback period method. This method refers to the time it takes to recover the initial investment capital for a cloud project.
Deep Learning Techniques for Network Security
Authors: Yousif Mohammed Ismail  , Diana Hayder Hussein  , Shavan Askar  , Media Ali Ibrahim
Published: February 2025

This article explores the seven outstanding deep-learning techniques used to enhance network security. It provides a comprehensive analysis of how these techniques address various cybersecurity challenges, including intrusion detection, malware classification, and anomaly detection. This review highlights the effectiveness of deep learning models such as Convolutional Neural Networks (Recurrent neural networks (RNNs) and automatic encoders used in processing large datasets and identifying complex patterns representing security threats. The article also discusses the advantages and limitations of each technique, emphasizing the importance of feature extraction, model training, and real-time processing capabilities. By combining the findings of the current research, this review aims to guide future research and practical implementation of deep learning in securing network infrastructure against evolving cyber threats. The review provided a comprehensive summary of the deep learning techniques used in network security, highlighting their strengths and limitations. The findings showed that deep learning has significant potential to improve detection and response to network threats, although challenges related to model interpretability, data quality, and computational efficiency should be addressed.
-Analisis Indikasi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score pada Perusahaan Property dan Real Estate
Authors: Septian Defel , Khairunnisa  , Rivan Gunawan
Published: February 2025

This research aims to predict, analyze and identify fraudulent financial reports using the Benish M-Score method. The data collection method in this research is documentation. The sample used in this research is 35 Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019 - 2022. The data analysis technique uses descriptive statistical analysis using the benchmark ratio index method. Based on the results of this research, it shows that the DSRI parameter index is classified as 24% manipulator, 14% gray company, and 62% non-manipulator. GMI is classified as a manipulator 33%, gray company 15%, and non-manipulator 52%. AQI is classified as a manipulator 14%, gray company 26%, and non-manipulator 60%. SGI is classified as a manipulator 13%, gray company 19%, and non-manipulator 70%. SGAI is classified as a manipulator 48%, gray company 1%, and non-manipulator 51%. LVGI is classified as a manipulator 14%, gray company 19%, and non-manipulator 67%. TATA is classified as a manipulator at 19%, a gray company at 6% and a non-manipulator at 75%. Companies classified as manipulators based on the 7 (seven) parameter indices are 31%, gray companies 2%, and non-manipulators 67%. Further research should not only focus on one sector but rather use two different business line sectors so that it can produce more comprehensive conclusions.
INFLUENCE OF CLIMATIC FACTORS ON THE NUMBER OF IXODID TICKS (ACARI: IXODIDAE) DURING PERIODS OF HIGH AND LOW ABUNDANCE (SOUTH-EAST OF WESTERN SIBERIA)
Authors:   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences, Chicherina G.S. , Panov V.V. ,   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences, Butakova D.A. ,   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences,   Novosibirsk State Pedagogical University, Zinkina A.S. ,   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences, Chicherina S.D. ,   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences, Glupov V.V. ,   Institute of Systematics and Ecology of Animals of Siberian Branch of Russian Academy of Sciences
Published: February 2025

The data on the species composition of ixodid ticks in the territory of the forest park of the Novosibirsk Scientific Center were obtained. Ticks were collected using the standard method on a flag (5 ten-day periods from May to June) in 2010–2023. Two species of ixodid ticks were found in the collections: Ixodes рavlovskyi Pom., 1946 and Ixodes рersulcatus P Schl., 1930. The data on the seasonal activity of ixodid tick imagoes were obtained. The long-term average abundance of I. рavlovskyi was 21.3 specimens/flag-km. During the period of low abundance, the average value was 12.8 ± 1.7 specimens/flag-km, while during the period of high abundance, this indicator was 32.6 ± 3.2 specimens/flag-km. The long-term average seasonal abundance of I. рersulcatus was 3.0 specimens/flag-km. During the period of low abundance, the average seasonal abundance was 1.4 specimens/flag-km, and during the period of high abundance, 4.7 specimens/flag-km. We also studied the influence of such climatic factors as the sum of active temperatures, the sum of precipitation, and the hydrothermal coefficient during the period of imago activity (May–June) on the number of ticks during periods of low and high abundance. It was found that the limiting factors for the abundance of I. рavlovskyi are the humidity level, and for the abundance of I. рersulcatus, in addition to humidity, the sum of active temperatures is also the limiting factor.
Association of Periodontitis Severity and Rheumatoid Arthritis Functional Disability: A Narrative Review
Authors: Nurul Amysya Liyana Mohd Yusri  , Haslina Taib  , Wan Ab Rahman Wan Suriana , Wan Majdiah Wan Mohamad
Published: February 2025

Numerous studies have demonstrated a relationship between rheumatoid arthritis (RA) and periodontitis. In addition to the shared inflammatory pathways between both conditions, it has been proposed that the joint inflammation and deformity associated with RA causes inability of patients to perform good oral hygiene. This contributes to periodontal and other oral health issues. This review aims to identify common oral manifestations in RA as well as to evaluate the association between periodontitis severity and RA functional disability. A literature search was performed using Google Scholars, Mendeley, and accessible USM-subscribed databases including Springer Link, Science Direct, and Nature to identify related articles published from 1990 until 2021 using research interest and keywords combination. Thirty articles that fit in research interest and fulfilled the objectives were selected. We found that the most common oral manifestations in RA patients discovered in previous studies were increased severity of periodontitis, TMJ problems as well as oral dryness. Inconsistent results were found between the relationship of periodontitis severity and RA functional disability in most studies.
Exploring Sex-Specific Brain Complexity in Quran Memorizers: A Fractal Dimension Approach
Authors: Abdul Halim Sapuan  , Zafri Azran Abdul Majid  , Mohd Izzuddin Mohd Tamrin  , Mohd Zulfaezal Che Azemin
Published: February 2025

This study explores sex-specific variations in brain complexity among Quran memorizers (Huffaz) and non-Huffaz using fractal dimension (FD) analysis, a novel method for quantifying structural intricacies of the brain. By employing both box-counting and Fourier FD techniques, we analysed T1-weighted MRI scans from 47 healthy young adults, investigating whether intensive cognitive practices, such as Quran memorization, impact brain structure differently in males and females. The findings reveal significant sex-related differences in FD across multiple brain regions, with the declive, lingual gyrus, and medial frontal gyrus emerging as key areas of interest. These differences persisted even after controlling for Huffaz status, suggesting that both inherent sexual dimorphism and cognitive engagement contribute to brain complexity. The study underscores the potential of FD as a tool for understanding the nuanced interplay between sex, cognition, and brain structure, offering insights that may inform future research on brain morphology and sex-based neurological differences.