bluuebunny/crossref_metadata_2025 huggingface dataset:
ENTERTAINMENT PROGRAMS ON UKRAINIAN TV CHANNELS: SPECIFICS, TYPES, TOPICS
Authors:   Lviv Polytechnic National University, Kitsa Mariana , Kul Maria ,   M.A., Seneca College, Canada
Published: July 2022

A large part of television broadcasting today is filled by entertainment programs that are designed to relax and relieve stress in the viewer. Due to this, the interest of the audience in the format of entertainment programs not only remains unchanged, but is constantly growing. That is why programs of this genre have very high ratings. Such projects are relevant and are created in accordance with the social needs of the population. The following programs were analyzed: "Secular life with Kateryna Osadcha", "Changing a Woman", "Voice of the Country". Children", "Breakfast with 1 + 1", "Who's on top?", "Top model in Ukrainian", "Super Intuition", "Crazy", "Half", "From a kid to a young lady", "X- Factor ", "А house for a Dad", "Weighed and happy", "Ukraine has talent", "Battle of psychics". Each program interests the viewer and collects positive feedback. Despite the fact that these programs are entertaining, they are interesting and meaningful. The audience perceives the information in a light, sometimes playful mood, so entertainment programs are mostly for leisure purposes. Each channel has its own approach to creating TV shows or stories, as well as entertainment programs. Among the analyzed programs, in general, each entertainment TV program has positive feedback from the audience. After all, the mood for the whole day can only guarantee laughter. And laughter is the main thing that should be present in entertainment TV shows. Thus, entertainment TV programs are very popular among viewers, have a wide audience among different age groups. This can be explained by the fact that everyone loves to laugh and be in touch with the latest news in the sphere of show business. Entertainment TV shows or reality shows are interesting because they create the presence of the audience at the scene, and also allow you to follow the lives of famous people or people who aim to become famous over time.
CRISIS PERIODS OF THE PRINTED MEDIA MARKET OF UKRAINE (2000-2022)
Authors:   Lviv Polytechnic National University, Hotsur Oksana , Popil Daryna ,   Weekly of the Ukrainian minority in Poland "Our word"
Published: July 2022

Scientific research has analyzed the state of the print media market in Ukraine over the past twenty years. Crisis periods of media development are singled out, in particular, special attention is paid to the COVID-19 pandemic. In addition to catalyzing drastic changes in the print media market in Ukraine, factors have been identified that significantly affect the development of the general media market: digitalization, destruction of logistics, periodicals, outflow of advertisers from traditional media, rising raw material prices, lack of subscription culture. alternative. In the consumer information market today, there is a change in the sources of information retrieval, resulting in the primacy of social networks and search services. This indicates that traditional media are exhausting themselves as the main source of information consumption among the population.Peculiarities of the development of the print media market in Ukraine in the period 2000-2021 are associated with many objective and interdependent factors that have certain and specific characteristics. This thesis is confirmed by the dynamics of the issue of newspapers and supplements during 2013-2020, when the actual output of print media decreased by 31%. We managed to identify three key periods: 2008 - economic crisis (publications reduced their budgets, and some did not stay on the market); 2013–2014 - the second economic crisis (reduction of editorial budgets and closure of publications); 2019 and until 2021. - COVID-19 pandemic. The set of three crisis periods, as a result of which the factors identified in the study, are the main characteristics of the development of the modern print media market in Ukraine. Also, given the Russian aggression, another period needs to be singled out now - the Russian-Ukrainian war of 2022, which completely destroyed the logistics of printing and distribution of print media and the advertising market, and the information market in general has undergone significant changes. The print media market has experienced and still suffers from a shortage of money, which generates the following consequences: 1) falling revenues from both subscriptions and advertising; 2) reduction of staff in the media; 3) reduction of financial remuneration of journalists.
LVIV REGIONAL MEDIA AND THEIR CONTENT FROM/FOR THE “PRIMARY CLIENT”
Authors:   Ivan Franko National University of Lviv, Zaliznyak Yuriy
Published: July 2022

Over the years, experts from the Pylyp Orlyk Institute for Democracy (POID) have been conducting quantitative and qualitative monitoring of Ukraine's information space at the local level. By selecting certain regions, as well as print and online media in each of them, particular groups provide not only accounting and description of content – their task is to compare the results of regional newsrooms’ work. Separate mission of POID specialists is the separation of illustrative cases and preparation of professional recommendations for editorial offices in order to give another chance for their audience to avoid contact with low-quality or harmful content. The subject of the research: the content of four newspapers of Lviv region “Vysokyi Zamok”, “Express”, “Lvivska Poshta” (all – from Lviv) and “Novyny Prybuzhzhya” (city of Chervonohrad) (517 articles in total during the monitoring periods of May 10-16 and September 13-19 2021), as well as four online media – on particular sites “Vgolos”, “Gal-info”, “Zaxid.net”, “Lviv portal” (800 materials in total during the mentioned above weeks of May and September 2021). Methodology: main methods used for the research are quantitative, qualitative and content analysis with the focus on media standards abidance, presence of propaganda or hidden advertisement as well as themes, genres, tonality and originality of the enlisted media’s content. Results: taking into consideration formal devotion to the professional standards local print and online media of Lviv region is facing some visible difficulties. Main challenges in its chase for the audience attention and advertising budgets force it to have a specific definition of the primary client. The question of media ownership or other kind of control over particular media outlets also plays not the last fiddle in terms of influence on the media content quality. The article contains several vivid examples of possible media standards violations or at least cases that may be called a content from the “grey zone” of normative theory of contemporary journalism.
INSTAGRAM STORIES AS A TOOL FOR PROMOTING AND SHARING CONTENT IN MASS MEDIA
Authors:   Lviv Polytechnic National University, Mudra Iryna , Silchenko Anastasia ,   Ivan Franko National University of Lviv
Published: July 2022

Social media are a popular channel for promoting and disseminating media content. They help attract audiences, retain them and increase traffic to the media site. The social media Instagram is one of the most popular in the world and media editorial offices often use it for attracting young audiences and popularisation media productions. But on Instagram, hyperlinks are not active in regular posts, which worsen traffic on the media site. Therefore, it is worth looking at a tool like Stories. This is an opportunity to tell the most important things with the help of a picture or a short video (up to 15 seconds) and attract the audience's attention to the news. You can also place an active hyperlink to the published material in a photo or text. Today, stories are a popular function not only on Instagram but also on Snapchat, Facebook, Facebook Messenger, Youtube, Linkedin, TikTok. Firstly, Stories appeared on Snapchat, but it gained popularity thanks to Instagram, where the tool appeared in 2016 and has been constantly evolving and improving ever since. Stories are easy to create and post, published stories are at the top of the feed and immediately attract the attention of social media audiences. After all, quickly and concisely communicate the most important information. Therefore, this tool should be used for media reactions to increase, interest and reach new audiences, as well as to increase traffic to the media site. But Instagram Stories has features about the placement of the content itself. This research demonstrates the popularity of Instagram stories is among the well-known Ukrainian online media, as well as the strategies they use and distribute content through this tool. The content analysis was conducted from a sample of the 10 most popular online media that use Instagram Stories.
THE BIRTH OF THE ECUMENICAL MOVEMENT IN UKRAINE AND THE WORLD THROUGH THE PRISM OF THE MEDIA
Authors:   Ivan Franko National University of Lviv, Babenko Oksana
Published: July 2022

Since the local Orthodox Church of Ukraine received the Tomos of Autocephaly, Patriarch Bartholomew has visited all of them, the visit of Pope Francis is expected in the near future, and religious and ecumenical themes have become one of the top in the press. That is why there is a need to analyze its development and coverage in various media. The article analyzes the main stages of the ecumenical movement: from the origins that led to current issues of inter-church understanding in Europe to historical circumstances that created the preconditions for signing documents that were organized and enabled quality ecumenical dialogue. Emphasis should be placed on the functioning of the ecumenical movement in Protestant communities, the Catholic and Orthodox Churches. The peculiarities of the functioning of the Ecumenical Concept of the UGCC, its coverage in the press, as well as the coverage of this document in 2021, given the need for updating, are considered. The ecumenical concept of the UGCC (updated and preliminary) has found its response in major thematic online resources. After receiving Tomos, the PCU introduced its communication strategy with other denominations more actively. Therefore, the preconditions for the establishment and development of the Commission on Inter-Christian Dialogue at the PCU and its presentation in the press were analyzed. The focus is on specific agreements and memoranda signed in the twentieth century that illustrate the progress of ecumenical dialogue in religious Christian communities. The article also presents ecumenical publications in the Ukrainian press, which have their own chronological legacy, as they are based on the journalistic experience of past generations. It is emphasized that ecumenism is not just a world church movement, but a real instrument which these days is influencing religious life, as well as is being constantly renewed, changed. This is embodied especially in the updated Ecumenical Concept of the UGCC, which is also analyzed in the article. The greatest development of the ecumenical movement took place in the twentieth century. It is the lever that helps the Christian religious society seek peaceful dialogue, get rid of the historical wounds of the past, while respecting each other's denominational individuality.
FEATURES AND TYPES OF ADVERTISEMENT FOTOGRAPHY IN MODERN PERIODICALS
Authors:   Lviv Polytechnic National University, Maksymovych Myroslav
Published: July 2022

It is stated in the publication that in modern periodicals photos more and more often do not only play role of visual accompaniment of informative, analytical or journalistic text, but they are also independent elements of advertisement business. Advertisement photos become important visual marks to attract attention of consumers of different types of goods and services. Such approach increases requirements to quality of illustrative materials in modern periodicals, because quantity of financial benefit from advertiser and welfare of periodicals editorial office depends on it. A short review on source base of research issue is carried out in the publication. Main definitions and characteristic features of advertisement photography as one of the most important elements of modern periodicals layout are stated. The author pays attention to the role, purpose and features of advertisement photography as one of subspecies of modern photo art. The value of advertisement photos in system of photo art genres is singled out. In the article specific features of modern advertisement photography are analyzed, the features of its functions in modern consumers culture are stated. The author indicates that one of characteristics of this photo art genre is psychological influence on viewer’s receptors and keeping in their subliminal mind wish to buy advertised goods or services. The author provides views of photojournalism theorists on modern state of advertisement photography and gives recommendations of photographers about the main requirements to creating photos in advertisement business. In conclusions the author emphasizes on professional aspects and skills of photographers who work in sphere of advertisement photography
LANGUAGE TOLERANCE IN THE NAMES OF ELDERLY PEOPLE: POSSIBILITIES OF MEDIA IN THE FORMATION AND DESTRUCTION OF STEREOTYPES
Authors:   Ivan Franko National University of Lviv, Datsyshyn Сhrystyna
Published: July 2022

Modern mass media significantly influence the perception of certain social groups. Journalistic standards require adherence to the principle of language tolerance, avoid words and expressions that contribute to the formation of negative stereotypes. In this context, the study of age names used in the media is relevant. This aspect of research on language tolerance is not in the focus of special interest of researchers, in particular, given the deep rootedness of names with pejorative semes in everyday vocabulary in various fields, so speakers do not think about the meaning of tokens. The result is the formation of a negative, to some extent discriminatory stereotype of the elderly. The study found that the Ukrainian media use the phrases “person of sloping age”, “old person”, “elderly person”, “grandma”, “grandpa”, “person of respectable age”, “person in years”, “person of the third age”, “pensioner”, “long-lived”, while the word “senior” was not found in the analyzed texts. When referring to people of the same age, these words, however, differently mark these people, in particular, the phrase "person of sloping age", which is an official term, has negative connotations and, accordingly, forms the image of the elderly as a passive member of society. At the same time, it should be noted that the media seek to avoid this phrase, which is not always possible given its official status. For naming it is necessary to choose words and phrases that have a positive color or are neutral, indicate the experience of the older person, respect and esteem for her. Consistent adherence to the principles of language tolerance could result in a rethinking of official age-related terminology, breaking the negative stereotype of the older person as a passive, sick, incapacitated person for whom all the best is left in the past. By shaping the image of an older person as a socially active person, the media could contribute not only to changes in public opinion, but also to a new awareness by older people of their way of life and their capabilities.
Service Innovation and Performance in Micro, Small, and Medium-Sized Organizations
Authors: Blommerde Tadhg
Published: July 2022

While service innovations, new or significantly improved services, are essential to the continued prosperity of micro, small, and medium-sized enterprises (MSMEs), the magnitude of the relationship between service innovation performance (SIP) and organizational performance (OP) for these distinct groups is unknown. This is because they are commonly assumed to be homogeneous and studied together as a single group, obscuring any meaningful or significant differences between them. In addition to providing clarity regarding the SIP-OP relationship for MSMEs, this study also examines how firm size, firm age, and customer profile impact its strength for these organizations. Hypotheses are tested with data collected from 802 Irish service MSMEs using Partial Least Squares Structural Equation Modelling (PLS-SEM) and multigroup analysis.
Effects of Particles Size on Tea Processing: A Perspective on Zobo Production
Authors: Etti Christopher J. , Alonge Akindele F. , Oladejo Ayobami O. , Akpan Mfrekemfon G. , Okoko Joseph U. , Etuk Nnamntefon I.
Published: July 2022

This report presents a comprehensive review of the effects of tea particle size (PS), dipping temperature, infusion time, dipping frequency, and effect of permeance on tea infusion focusing on zobo (Roselle – Hibiscus sabdariffa) tea. Tea production process follows a series of unit operations depending on the type of tea being produced. Various forms of tea are scented, white, oolong, green, and black teas. Generally, the basic unit operation involves include withering, maceration, fermentation, fixation, rolling or shaping, drying, and curing or aging of the tea leaves. Before drinking, the processed tea is prepared by infusing the tea leaves in hot or cold water with or without tea bags. For maximum extraction of bioactive compounds which are responsible for the high nutritive and functional properties of tea, it is important to understand tea infusion process and factors affecting the infusion kinetics (IK). PS and distribution of food powders, their measurements, and their instrumentations are displayed as well as the undesirable phenomena in food powders. Tea packages and tea bag selections, the effect of different factors in tea IK, novel technology for tea production, and future prospects of tea production are also discussed. This review aims at providing information for the understanding of tea PS and factors affecting tea IK thereby enhancing the understanding of different principles behind tea infusion; a perspective on zobo production.
Petrogenesis and Tectonic Setting of the Gold-Bearing Magmatic Rocks of the North-Western Melfi Massif, Central Chad
Authors: Assadi Aziza O. , Emmanuel Nomo N. , Fadimatou Yamgouot N.
Published: July 2022

This paper presents petrographic and geochemical data on magmatic rocks of the north-western Melfi massif (part of the Gera Massif at the center of Chad) in the Adamawa-Yadé domain. The study area consists of syenite and granite, all crosscut by minor dykes and quartz veins. Syenite and granite show porphyritic texture and are dominated by K-feldspar and plagioclase phenocrysts, biotite, a variable proportion of quartz, and often few amphiboles. These rocks are characterized by low Mg#, Ni and Co, high K2O, Na2O, LREE/HREE ratio, I-type geochemistry as well as positive Eu anomaly, suggesting an origin from partial melting of crustal rocks (here garnet-amphibolite) and metasomatized mantle-derived component with the input of sediments. The compositional evolution from syenites to granite raises the fractional crystallization process in their petrogenesis and involves the fractionation of amphibole, biotite, plagioclase, apatite, magnetite, and ilmenite. Studied samples are affected by the post-magmatic hydrothermal alteration with an assemblage made of epidote, biotite, sericite, and opaques minerals. In addition, they are characterized by considerable gold concentration (Au = 0.6-3.8 ppm) suggesting that the north-western part of the Melfi massif in the center of Chad is a preferential site of gold mineralization. The K-rich calc-alkaline to shoshonitic geochemistry and the pronounced Nb, Ta, and Ti negative anomalies of these rocks, combined with their high Nb/Ta (7.55-32.10), La/Nb (1.80-11.73), and La/Ta (21.53-376.60) ratios but low Rb (57.60-138.30 ppm) indicate that they are subduction-related or arc-related magmas belonging to the Great Central Gondwana Arc (GCGA) formed further to east-directed subduction direction.
ФУНКЦИОНАЛИЗАЦИЯ УГЛЕРОДНЫХ НАНОМАТЕРИАЛОВ Н-БЕНЗИЛОКСИКАРБОНИЛГЛИЦИНОМ ДЛЯ ЦЕЛЕЙ СОЗДАНИЯ БИОСЕНСОРОВ ДЛЯ СЕРОЛОГИЧЕСКОЙ ДИАГНОСТИКИ, ИММУНОАНАЛИЗА И АНАЛИЗА ДРУГИХ БИОЛОГИЧЕСКИХ МАТЕРИАЛОВ
Authors: Горшков Максим
Published: July 2022

В данной работе исследован метод изготовления биосенсоров на основе углеродных нанотрубок (УНТ). В основе работы лежит метод получения аминогрупп на поверхности УНТ при помощи фермента Н-бензилоксикарбонилглицина (Z-Gly-OH) с последующем присоединением иммуноглобулинов различными методами. Функционализация УНТ при помощи Z-Gly-OH относится к реакциям 1,3-диполярного циклоприсоединения. Преимущество данного метода заключается в том, что в процессе функционализации не разрушается кристаллическая решётка УНТ, и как следствие сохраняется проводимость нанотрубок. Данное свойство играет решающую роль в процессе детектирования измеряемого вещества, поскольку УНТ в данном процессе выступает в качестве трансдьюсера преобразующего химическую реакцию в электрический сигнал, который можно измерить. Получение аминогрупп на поверхности УНТ открывает возможность ковалентной иммобилизации ферментов, иммуноглобулинов, аптамеров и других органических молекул, что в свою очередь открывает широкий спектр детектирования анализируемых веществ, имеющих ценность для определения патологического состояния организма человека или состояния окружающей среды.
Miracles & Omens & Afflatus as marginal phenomena of our life confirming that we aren’t sole here.
Authors: Ashursky Emir
Published: July 2022

This article talks about wonderworking which along with foresight (prior viewing of something in the future) was at all times as the sort of traditional competitor to the prevailing academic foundations. In particular, the author thoroughly explains that only single factor of the multi-layering live organisms is quite enough for the adequate justification of anthropomorphic miracles (also named in this case “thaumaturgy”). While most of the rest of the mysterious (including heavenly or even sacral) phenomena can be interpreted by means of a drastic change in the current natural science base. Above all, there is kept in mind the recognition of dominant astrological dependence and (what already suggests here itself) the superior governing noosphere as well. Moreover, the last clarification to the greatest extent concerns the very predictive practice because at almost any its rationale, one may hardly do without the thinking & computing noosphere.

At the same time, as an illustrative example, the situation with having previously forecasted World War III which is about to become, alas, an inevitable reality, is given.
Информационная безопасность и поведение молодежи в Интернет-пространстве
Authors: Ломтева Елена
Published: July 2022

Активность молодежи в медиасреде кроме положительных эффектов, таких как получение образования, общение с друзьями и т.п. имеет несколько отрицательных моментов. Социальные сети допускают развитие негативных явлений, таких как отчуждение молодежи от реальных коммуникаций; виртуальные группы деструктивной направленности; политические манипуляции.

Основным направлением исследования стало определение поведения молодежи в медиасреде посредством проведения социологического опроса обучающихся колледжей города Москвы. По итогам данной работы были сделаны предложения по минимизации негативных проявлений в отношении молодежи в Интернет-пространстве.
Pengaruh Media Audiovisual Terhadap KemampuanMemahami Puisi Siswa Kelas X SMA Negeri 2 Medan T.A 2021/2022
Authors: Syahputra Edy , Aulia AshrafahAlaifhi
Published: July 2022

Penelitian ini bertujuan untuk mendeskripsikan pengaruh media audiovisual terhadap kemampuan memahami makna puisi oleh siswa kelas X SMA Negeri 2 Medan Tahun Pembelajaran 2021/2022. Populasi berjumlah 140 orang dan jumlah sampel dalam penelitian ini sebanyak 30 orang yang diambil secara acak. Metode penelitian yang digunakan adalah metode eksperimen dengan desain one group pre-test post-test design. Instrumen yang digunakan adalah tes memahami makna puisi dalam bentuk essai tes. Hasil pengolahan data menunjukkan ada perbedaan hasil kemampuan memahami puisi. Tes awal (pre-test) dengan nilai rata-rata = 63,66 Standar Deviasi = 7,52, dan Standar Error = 1,39. Tas akhir (post-test) nilai rata-rata = 73,83, Standar Deviasi = 7,38 , dan Standar Error = 1,37. Pengujian hipotesis dilakukan dengan menggunakan uji “t”. Dari perhitungan uji hipotesis diperoleh thitung= 5,21, selanjutnya dikonsultasikan dengan tabel t pada taraf signifikan 5% dengan dk = (N - 1) = (30-1) = 29. Pada tabel t dengan dk 29 pada taraf 5% = 2,04. Karena thitung yang diperoleh lebih besar dari ltabel yaitu 5,21 > 2,04, maka hipotesis nihil (H0) ditolak dan hipotesis alternatif (H𝑎) diterima. Hal ini membuktikan bahwa media audiovisual memberikan pengaruh yang lebih baik terhadap kemampuan memahami makna puisi.
Struktur Verba Menter Dalam Bahasa Karo: Kajian Metabahasa Semantik Alami
Authors: Surbakti Ernawati Br , Br Ginting Sri Dinanta , Wahdaniah Wahdaniah
Published: July 2022

Gambaran yang komprehensif mengenai verba menter (melempar/membuang sesuatu) dalam bahasa Karo menggunakan data primer dengan cara menyimak. Data penutur diperoleh dari teknik wawancara mendalam (deep interview), observasi di lapangan. Data dianalisis menggunakan teori MSA dengan mengikuti langkahlangkah klasifikasi data, analisis struktur semantik verba menter, dan memetakan komponen-komponen yang diperoleh sehingga menghasilkan konfigurasi makna yang menjadi petunjuk untuk memperoleh fitur yang distingtif. Tipe lemparan (menter (melempar/membuang sesuatu)) dalam bahasa Karo dapat disejajarkan dengan verba ambeng, ambung, ambur, sampet, bestik, cabur, circir, dabuh, ercidur, ngewas (melempar/ membuang sesuatu).Verba menter terjadi polisemi takkomposisi antara MELAKUKAN dan TERJADI, sehingga pengalam memiliki eksponen sebagai: “X melakukan sesuatu, dan karena itu sesuatu terjadi pada Y”.
Strategi Pemasaran UMKM KUB Berkah di Desa Karang Asem pada Era New Normal
Authors: Syara Annisa Fita Hutami  , Mutmainah Ina
Published: July 2022

Penelitian ini bertujuan untuk mengetahui strategi pemasaran UMKM KUB Berkah di Era New Normal. Berbeda dengan strategi pemasaran pada era normal seperti sebelumnya, saat Indonesia dilanda virus Covid 19 ekonomi di Indonesia menurun begitu pula dengan UMKM turut merasakan penurunan dari ekonomi ini. Maka terdapat strategi lain yang digunakan UMKM KUB Berkah di Era New Normal agar mampu bersaing dan konsisten di dunia bisnis usaha. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa UMKM KUB berkah melakukan penerapan strategi pada Era New Normal dengan cara memperbanyak distributor, memberikan diskon harga pada tiap produknya, mangaktifkan kembali onlineshop yang sebelumya pernah dikelola dengan memaksimalkan kemampuan Sumber Daya Manusia mengenai IT dan Fintech, memanfaatkan promosi melalui generasi millenial.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH
Authors: Tri Widyastuti Ningsih
Published: July 2022

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris adanya pengaruh Islamic Governance Score (IG –Score) dan Investment Account Holder (IAH) terhadap pengungkapan Islamic Social Reporting (ISR) pada perbankan syariah di Asia. Penelitian ini menggunakan data sekunder berupa laporan tahunan (annual report) selama 3 periode. Populasi dari penelitian ini adalah bank syariah yang ada di benua Asia  dengan total sampel yang di uji sebanyak 18 bank syariah yang ada di Benua Asia yang dipilih dengan metode purposive sampling.  Penelitian ini merupakan penelitian kuantitatif. Peneliti melakukan analisis secara keseluruhan (content analysis) terhadap laporan tahunan masing-masing perbankan syariah dengan berdasarkan pada indeks tingkat ISR. Teknik analisis dari penelitian ini adalah analisis deskriptif dan analisis regresi linier berganda. Hasil pengujian dari penelitian ini secara simultan menunjukkan bahwa  variabel independen yaitu corporate governance yang terdiri dari Islamic governance (IG) score dan  Investment Acount Holder berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting.

Kata kunci: Islamic Governance Score (IG –Score), Investment Account Holder (IAH), dan Islamic Social Reporting.
Pengaruh Tingkat Bunga dan Simpanan Anggota Terhadap Jumlah Pemberian Kredit Pada Koperasi Simpan Pinjam di Kabupaten Parigi Moutong
Authors: A. Rifai Rahmawati
Published: July 2022

Penelitian ini bertujuan untuk mengetahui bagaimana keterkaitan antara tingkat bunga dan simpanan anggota sehingga tingkat pertumbuhan Koperasi terus mengalami peningkatan dari tahun ketahun, dimana sumbernya berasal dari pemberian pinjaman atau kredit terhadap anggota.Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan pendekatan survei. Jenis data hasil penelitian dapat dikelompokkan menjadi dua, yaitu data kuantitatif dan kualititif. Hasil penelitian menunjukkan bahwa Tanda koefisien regresi yang negatif menggambarkan bahwa tiap penurunan tingkat  bunga akan meningkatkan jumlah pemberian kredit pada koperasi. Berdasarkan hasil persamaan regresi yang diperoleh dan telah diuraikan sebelumnya, maka dapat diketahui bahwa secara serempak berpengaruh  signifikan, dan keduanya merupakan faktor yang dapat mempengaruhi besarnya jumlah pemberian kredit pada koperasi simpan pinjam. Namun pengaruh yang diberikan oleh kedua variabel secara tidak langsung dan berlawanan arah, yaitu perkembangan jumlah pemberian kredit tidak diikuti oleh perkembangan simpanan anggota. Hal ini disebabkan jika hanya mengandalkan simpanan anggota dan bunganya saja, maka akan lambat sekali perkembangan koperasi simpan pinjam tersebut. Oleh karena itu ada faktor-faktor tertentu yang digunakan untuk mempercepat peningkatan kemampuan dalam pemberian kredit.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia)
Authors: Hamzah Erni Irmayanti
Published: July 2022

Penelitian ini bertolak dari suatu dasar pemikiran bahwa dengan bertambah pesatnya perkembangan ekonomi, maka bertambah pulalah persaingan di dalam pendirian perusahaan-perusahaan dan setiap berdirinya perusahaan apakah manufacturing, perusahaan dagang ataupun perusahaan jasa pada dasarnya terfokus pada modal, karena salah satu faktor pendukung kelancaran operasi perusahaan adalah modal. Modal merupakan asset terpenting dalam kegiatan­-kegiatan perusahaan dan juga dapat melindungi perusahaan dari kesulitan-kesulitan yang mungkin terjadi karena adanya perubahan struktur perekonomian. Uraian terhadap permasalahan pokok di atas maka peneliti berusaha memperoleh data dengan menggunakan metode dokumentasi yang dilakukan dengan cara mengumpulkan, menyalin, melihat, serta mengevaluasi laporan serta dokumen-dokumen yang terkait dengan obyek penelitian. Kemudian data yang diperoleh dikaji dalam sebuah uraian dengan menggunakan pendekatan-pendekatan deskriptif kualitatif. Setelah mengumpulakan data dari Emiten (Perusahaan-perusahaan Manufaktur yang Listing di BEI) peneliti berhasil memperoleh sejumlah gambaran bahwa (1) ukuran perusahaan memiliki perananan atau pengaruh yang signifikan terhadap pembentukan komposisi struktur modal perusahaan, (2) Struktur aktiva juga memiliki pengaruh yang signifikan terhadap pembentukan struktur modal perusahaan, dan (3) Profitabilitas tidak berpengaruh secara signifikan terhadap pembentukan struktur modal perusahaan. Hal ini mengindikasikan bahwa terdapat kecenderungan perusahaan-perusahaan yang diteliti lebih memilih pendanaan yang berasal dari luar perusahaan atau dalam hal ini adalah utang. Oleh karena itu, dalam menentukan komposisi struktur modal yang digunakan, sebaiknya suatu perusahaan mempertimbangkan betul aspek dari ukuran perusahaan maupun struktur aktiva yang dimilikinya.
Pengaruh Proses Komunikasi Pemasaran Produk Asuransi Terhadap Minat Beli Calon Nasabah Asuransi
Authors: Asmara Gita Islya , Nuriaslami
Published: July 2022

Artikel ini bertujuan serta berisikan tentang pengaruh proses komunikasi pemasaran produk Asuransi terhadap minat beli nasabah asuransi di kota Medan. Dalam artikel ini penulis memfokuskan Penelitian terhadap dua sudut pandang yaitu pelaku pemasaran dan calon nasabah. Sebelumnya seperti yang kita ketahui asuransi adalah suatu usaha di mana terdapat perjanjian antara dua orang atau lebih dimana pihak tertanggung membayar kontribusi dan pihak penanggung memberikan proteksi atas kontribusi yang sudah diberikan oleh pihak tertanggung. Dan dalam memasarkan produk Asuransi dibutuhkan strategi komunikasi yang baik untuk memasarkan produk asuransi. Untuk itu penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh proses komunikasi pemasaran produk Asuransi terhadap minat beli calon. Dengan menggunakan metode penelitian deskriptif. Metode pengumpulan data menggunakan wawancara dan mengumpulkan beberapa temuan dari literatur. Maka diperoleh beberapa hasil dari penelitian pengaruh proses komunikasi pemasaran produk Asuransi terhadap minat beli nasabah asuransi adalah pertama, kurangnya pengetahuan masyarakat atau calon nasabah terhadap asuransi. Kedua, kurangnya daya tarik, sikap dan komunikasi persuasif yang digunakan agen asuransi Sehingga calon nasabah tidak tertarik. Ketiga, terdapat beberapa faktor yang menyebabkan masyarakat enggan membeli produk Asuransi walau agen sudah menggunakan proses komunikasi pemasaran yang bagus di antaranya harga disertai dengan pendapatan rata-rata calon nasabah. Oleh karena itu agen memperlihatkan komunikasi dua arah dengan calon klien untuk memasak ikan bakar mereka dan mendapatkan Pengaruh kepercayaan dan umpan balik dengan menggunakan komunikasi yang efektif untuk memenuhi tujuan yang ditetapkan dan melakukan sosialisasi tentang Asuransi agar pengetahuan masyarakat akan asuransi bertambah.
Pengaruh Media Pemasaran, Brand Image dan Customer Trust Terhadap Purchase Decision Polis Asuransi
Authors: Vega Liana  , Nuriaslami
Published: July 2022

Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh media pemasaran, citra merek, dan kepercayaan pelanggan terhadap pembelian polis asuransi pada PT. Asuransi Jasa Indonesia (Persero). Penelitian ini menggunakan metodologi kausal dan kuantitatif berdasarkan data responden dari konsumen individu yang menggunakan program asuransi non-kredit dengan durasi jaminan satu tahun, dan didasarkan pada kajian literatur atau sumber perpustakaan. pengambilan sampel dengan tujuan Analisis deskriptif digunakan dalam penelitian ini, dilanjutkan dengan verifikasi menggunakan prosedur uji statistik seperti partial least squares (PLS). Berdasarkan hasil temuan juga menunjukkan bahwa pada PT. Asuransi Jasa Indonesia (Persero) Cabang Pekanbaru, kualitas pelayanan memiliki pengaruh yang lebih besar terhadap keputusan pembelian dibandingkan dengan promosi, citra merek, atau kepercayaan pelanggan.
Analisis Motif Driver Ojek Online Dalam Menjalin Lebih Dari Satu Kemitraan Perspektif Etika Bisnis Islam Di Kota Palu
Authors: Nursyamsu  , Abidin Aldi
Published: July 2022

Penelitian ini bertujuan untuk menganalisa motif driver ojek online  dalam menjalin lebih dari satu kemitraan, persfektif etika bisnis Islam. Jenis penelitian ini adalah pustaka dengan pendekatan kualitatif, teknik pengumpulan data dengan tehnik wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa motif driver  ojek online dalam menjalin lebih dari satu kemitraan di Kota Palu ada empat yaitu, tuntutan ekonomi, pendapatan yang lumayan, Tidak adanya peraturan dan perjanjian yang melarang dan mengikat serta kurangnya pengawasan. Motif driver dalam menjalin lebih dari satu kemitraan karena dilihat dari hubungan kerja antara driver dengan perusahaan berbentuk kemitraan yangtidak terikat dan tidak adanya klausul yang mengatur. Penelitian yang menganalisa sebab driver ojek online dalam memilih lebih darisatu kemitraan, persfektif etika bisnis Islam, belum ada dilakukan.
Pengaruh Nilai Tukar dan Harga Terhadap Volume Ekspor Crude Palm Oil (CPO) PT. Letawa 2017-2019
Authors: Andriana Sulvianti , Ermawati Ermawati , Pakawaru Irham
Published: July 2022

Penelitian ini bertujuan untuk megetahui pengaruh nilai tukar dan harga terhadap volume ekspor Crude Palm Oil (CPO) PT. LETAWA Tahun 2017-2019. Jenis penelitian ini adalah lapangan dengan  pendekatan kuantitif, teknik pengumpulan data dengan kuesioner, tehnik wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa menunjukkan bahwa nilai tukar secara parsial berpengaruh positif dan signifikan terhadap volume ekspor Crude Palm Oil PT. LETAWA, dan harga secara parsial berpengaruh negatif dan tidak signifikan terhadap volume ekspor. Serta berdasarkan uji F nilai tukar dan harga berpengaruh simultan terhadap volume ekspor Crude Palm Oil (CPO) PT. Letawa Bagi pemerintah terus mendukung pelaksanaan ekspor CPO dengan kebijakan-kebijakan yang dapat menjaga kestabilan ekonomi perdangangan, karena ekpor merupakan sumber pendapatan bagi pemerintah Penelitian yang menganalisa terkait pengaruh nilai tukar dan harga terhadap volume ekspor crude plam oil belum banyak dilakukan.
PERDAGANGAN BATU PECAH PADA PERUSAHAAN GALIAN GOLONGAN C
Authors: Syafrudin  , Sapruddin  , Mursyid Tenriabeng
Published: July 2022

This study discusses related to the trade in chipped stone which is a group C mining company located in Loli Oge Village. The author uses a type of normative juridical research using empirical data, which is through observation data collection techniques, interviews and library research. The results showed that the implementation of the sale and purchase of chipped stone carried out by the company began with the process of extracting raw materials to process the stone into small sizes according to the predetermined size. Furthermore, in terms of selling small or medium scale materials, buyers will usually come directly to the company office. Meanwhile, for large-scale material sales (barge), customers who have subscribed will order materials by telephone. From the perspective of Sharia Economic Law, the trade carried out by the Company has fulfilled the pillars of trade in Islam and the contract is made based on the agreement of both parties without any harm.

Abstrak

Penelitian ini membahas perdagangan batu pecah pada perusahaan galian golongan C yang berada di Desa Loli Oge. Penulis menggunakan jenis penelitian yuridis normatif dengan menggunakan data empiris, yakni melalui teknik pengumpulan data observasi, wawancara dan Pustaka. Hasil penelitian menunjukkan bahwa pelaksanaan jual beli batu pecah yang dilakukan oleh perusahaan dimulai dengan proses penggalian bahan baku hingga proses batu menjadi berukuran kecil sesuai dengan ukuran yang telah ditentukan. Selanjutnya pada segi penjualan material skala kecil atau menengah, pembeli biasanya akan datang langsung ke kantor perusahaan. Sedangkan untuk penjualan material (tongkang) skala besar, konsumen yang telah berlangganan akan memesan material melalui telepon. Jika melihat dari dari perspektik Hukum Ekonomi Syariah Perdagangan yang dilakukan oleh Perusahaan telah memenuhi rukun perdagangan dalam Islam serta kontrak dibuat berdasarkan kesepakatan kedua pihak tanpa satupun dirugikan.
Accounting perspectives on the business value of big data during and beyond the COVID-19 pandemic
Authors:   University of Bedfordshire, London, UK, Saeudy Mohamed , Gerged Ali Meftah , Albitar Khaldoon
Published: July 2022

Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset
Earnings management during financial crisis: The case of Greece
Authors:   Hellenic Open University, Greece, Ntokozi Afroditi , Tzovas Christos A. , Chalevas Constantinos G.
Published: July 2022

Research Question: Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation: Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea: Firms' accounting policy decisions are conditioned upon their characteristics and the conditions prevailing in the broader economic and business environment. We investigate whether these factors affect firms' propensity to engage in earnings management within a context of financial distress. Data: The sample consists of all Greek listed firms which were active for the period 2009-2014. Tools: We employ the Kothari et al (2005) model to estimate discretional accruals of Greek listed firms. Findings: The family-controlled Greek firms that are audited by Big-4 Auditing firms are likely to use discretionary accruals in order to affect accounting figures. This finding may be attributable to the family control of the firms, along with the weak legal enforcement and investor protection that prevail in Greece. In addition, discretionary accruals show a positive relation with firm’s ability to cover its current liabilities using current assets while they are negatively associated with cash-flow from operations. Contribution: This study contributes to the existing literature on earnings management. Our research has been conducted in the initial phase of financial crisis and within an economic environment which is characterized by family-controlled firms, dependency on debt financing and low investor and creditor protection.
XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research
Authors:   Princess Nourah bint Abdulrahman University, Saudi Arabia, Borgi Hela
Published: July 2022

Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation: The literature has not fully investigated the incentives of XBRL adoption and its consequences for the users of financial statements. The aim of this study is to synthesize current literature on XBRL adoption and its consequences. Idea: eXtensible Business Reporting Language (XBRL) is revolutionizing financial reporting on a global scale. It has the support of the world's most powerful institutions, including stock exchanges, central banks, standard setters, regulators, and other industry interests. It has attracted the attention of accounting researchers to better understand its influences on accounting and auditing professionals. Methodology: The current study uses qualitative research methods that includes a review and a synthesis of a variety of archival materials. Papers on XBRL are summarized under two main categories: incentives of XBRL adoption, and its consequences. Findings: The review suggests that the majority of publications are published in the second decade during 2011-2021 period. This result may imply that researchers try to give more answers for regulators, policy makers and standard-setters about issues related to the concrete implementation of XBRL in different contexts and countries. In addition, the current review notices that most of the previous studies that focus on the determinants of XBRL adoption are exploratory and use the qualitative method through surveys and/or interviews. While these studies extend our knowledge about the motivations that push towards the XBRL adoption, future studies could confirm these results with more objective measures. The current study notices that most prior studies focus on a single country, hence future research may use comparative analysis of XBRL adoption in different countries as it may offer a better understanding of the actual use of XBRL in diverse contexts. Further studies should consider emerging countries, and more particularly GCC countries, where XBRL technology adoption is mandatory and take into account the socio-economic culture of these countries. As a future direction, there is a need of investigation on the role of regulation in improving the use of XBRL and the extent of compliance with XBRL IFRS taxonomy. Future studies may also investigate the potential consequences of XBRL technology on financial reporting quality to give answers for standard-setters and policy makers. Contribution: Our research contributes to the existing literature by creating a foundational knowledge base that will be relevant to different stakeholders including, governments, practitioners, and researchers on the effects of implementing XBRL, as well as the relevance of such theories in explaining XBRL adoption.
Digital transformation of accounting practices and behavior during COVID-19: MENA evidence
Authors:   Faculty of Economics and Business Administration, Lebanese University, Lebanon, Feghali Khalil , Matta Joëlle , Moussa Samir
Published: July 2022

Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.