bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Faktor Penentu Financial Distress Pada Perusahaan Jasa Yang Terdaftar Di Bei
Authors:   Universitas Muhammadiyah Surakarta, Kusumawati Eny , Chaniago Alfina Shinta Dilas ,   Universitas Muhammadiyah Surakarta
Published: June 2021

Penelitian ini bertujuan untuk menganalisis faktor penentu terjadinya financial distress dengan analisis Model Altman Z-Score pada perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian ini menganalisis pengaruh variabel profitabilitas yang diproksikan dengan return on assets (ROA). Likuiditas yang diwakili oleh current ratio (CR). Solvabilitas (leverage) yang diproksikan dengan debt equity ratio (DER). Komite audit yang diproksikan dengan jumlah komite audit. Kepemilikan institusional diproksikan dengan kepemilikan saham perusahan oleh institusi-institusi dari seluruh saham yang beredar. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 sampel. Data rasio keuangan perusahaan pada tahun 2014-2018, kemudian digunakan unutk memprediksikan financial distress pada tahun 2015-2019. Financial distress diperoleh oleh Z-Score. Metode yang digunakan untuk pengumpulan data dalam penelitian ini adalah metode dokumentasi. Teknik analisis dilakukan dengan statistik deskriptif dan uji asumsi klasik serta uji hipotesis menggunakan metode regresi linier berganda, uji Adjusted R2, uji F dan uji t. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, solvabilitas (leverage) dan kepemilikan institusional berpengaruh signifikan terhadap financial distress. Sementara itu, komite audit tidak berpengaruh terhadap financial distress.
Pengaruh Capital Expenditure, Ukuran Perusahaan, Profitabilitas Dan Nilai Perusahaan Terhadap Struktur Modal (Studi Empiris Perusahaan LQ 45 di Bursa Efek Indonesia)
Authors:   Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang, Sholihin Muhammad Rijalus , Rizki Via Lailatur ,   Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang, Abrori Imam ,   Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
Published: June 2021

Adanya manajemen dalam struktur modal, dapat mengalokasikan dana-dana yang dimiliki untuk kegiatan yang sesuai bagi kelangsungan hidup suatu perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh capital expenditure, ukuran perusahaan, profitabilitas dan nilai perusahaan terhadap struktur modal, baik secara parsial maupun simultan dengan metode analisis regresi linier berganda, populasi yang digunakan perusahaan pada LQ 45 di Bursa Efek Indonesia tahun 2013-2017, dengan kriteria sampel sebanyak 50. Hasil dari penelitian ini menjelaskan bahwa secara parsial ada tiga variabel independen yang berpengaruh terhadap variabel dependen yaitu X1_capital expenditure dengan nilai signifikansi 0.009 dikarenakan sifatnya yang menambah nilai aset tetap dan tidak selalu ada di dalam budgeting, sehingga sangat bedampak langsung terhadap modal, X2_ukuran perusahaan dengan nilai signifikasi 0,026 dikarenakan besarnya perusahaan menjadi reputasi penting dimata eksternal perusahaan untuk mendapatkan pinjaman yang besar dalam bentuk hutang, X3_profitabilitas dengan nilai signifikansi 0.025 dikarenakan perusahaan tidak menetapkan struktur modalnya berdasarkan besarnya manfaat dan pengorbanan yang timbul sebagai akibat dari penggunaan hutang untuk mendukung operasional perusahaan, sedangkan secara simultan keempat variabel independen berpengaruh signifikan dengan nilai signifikansi 0.003 yang dikarenakan keseluruhan variabel independen mampu meyakinkan pihak eksternal guna mendapatkan hutang dan menambah modal dengan nilai asset tetap, profitabilitas dan nilai saham yang tinggi, serta ukuran perusahaan yang besar.
Pengaruh Ukuran Perusahaan, Growth, Dan Npm Terhadap Struktur Modal (Pada Sektor Perdagangan Jasa dan Investasi Yang Terdaftar di BEI Tahun 2017-2019)
Authors:   Universitas Muhammadiyah Tangerang, Kholifah Dhariif , Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang, Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Tujuan dari penelitian ini untuk menguji pengaruh ukuran perusahaan, Growth, dan Net Profit Margin terhadap struktur modal Perusahaan perdagangan jasa dan investasi yang terdaftar di (BEI). Periode waktu penelitian yang digunakan adalah 3 tahun yaitu periode 2017-2019. Populasi penelitian ini meliputi perusahaan sektor perdagangan jasa dan investasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Teknik pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Berdasarkan hasil kriteria yang telah ditentukan maka diperoleh 14 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019.Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Analisis penelitian ini menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa Growth berpengaruh positif signifikan terhadap struktur modal, sementara ukuran perusahaan dan Net Profit Margin tidak berpengaruh terhadap struktur modal.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Likuiditas, Dan Kepemilikan Institusional Terhadap Perataan Laba Di Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di BEI (Bursa Effect Indonesia) Periode 2015-2018
Authors:   Universitas Muhammadiyah Tangerang, Sari Elisa Nur Indah , Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang, Hakim M. Zulman ,   Universitas Muhammadiyah Tangerang, Eksandy Arry ,   Universitas Muhammadiyah Tangerang, Darra Hustna ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, financial leverage, likuiditas dan kepemilikan Institusional terhadap Perataan laba di sektor Aneka Industri. Yang terdaftar di bursa Efek Indonesia Periode 2015-2018. Metode sampling untuk digunakan dalam penelitian ini adalah metode purposive sampling. Perusahaan yang mencapai kriteria dalam penelitian ini sebanyak 15 perusahaan Aneka Industri di BEI pada periode 2015 – 2018. Analisis yang digunakan yaitu analisis regresi data panel yang didahului oleh uji chow, uji hausman, dan uji lagrange multiplier. Pengujian hipotesis dilakukan dengan menggunakan uji F, uji R aquared dan uji T. Hasil penelitian ini menyimpulkan bahwa ukuran perusahaan, profitabilitas, financial leverage dan likuiditas tidak berpengaruh terhadap Perataan laba sedangkan kepemilikan Institusional Berpengaruh negatif terhadap Perataan laba.
Faktor-Faktor Penentu Persistensi Laba Pada Perusahaan Sektor Finance
Authors:   Universitas Muhammadiyah Tangerang, Nuraeni Indah , Hakim Mohammad Zulman ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Tujuan dari penelitian ini untuk mengetahui pengaruh Tingkat Hutang, Size, Volatilitas Arus Kas, dan Volatilitas Penjualan Terhadap Persistensi Laba Pada Perusahaan Sektor Finance yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 3 tahun yaitu periode 2017-2019. Populasi penelitian ini meliputi perusahaan sektor Finance yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 53 perusahaan dari 94 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menyatakan bahwa variabel Tingkat Hutang, Size, Volatilitas Arus Kas, dan Volatilitas Penjualan tidak mempengaruhi Persistensi Laba.
Rancang Bangun Remotely Operated Vehicle (ROV) untuk Monitoring Kondisi Terumbu Karang di Perairan Bontang
Authors: Payung Musa , Zain Abdul
Published: June 2021

Coral reefs and all the life in them are one of the natural resources owned by the Indonesian people that are invaluable. Bontang city, located in East Kalimantan, is dominated by the ocean. Observation of the condition of coral reefs has been carried out by diving (diving) or snorkeling. For certain conditions, such as difficult locations, it does not allow humans to dive and observe directly the condition of coral reefs. This study proposes an alternative observation of coral reefs in Bontang waters using ROV. ROV is an underwater explorer robot controlled by an operator with a control device. The ROV in this study uses the arduino mega2560 as a controller, the BTS7960 module as a motor driver, MS5540CM sensor, motor as a driver. The ROV is equipped with a camera to take pictures and display them on a monitor. The results show that the ROV can work in the water, the ROV movement can be controlled and can maneuver well. ROV can automatically maintain depth when not operated with a range of ± 5 cm. The camera video system works well. The image captured by the camera can be displayed on the monitor in realtime. From the test results, it was found that the delay was less than 1 second between the image captured by the camera and the image displayed.
Sistem Pendukung Keputusan Pengangkatan Jabatan Pimpinan Tinggi Pratama Dengan Metode Simple Additive Weighting
Authors: Bintang Nina Karina Lolo , Sinaga Bosker
Published: June 2021

Abstrak— Proses rekrutmen masih memanfatakan prinsip konvensional dalam pengolahan data sehingga memungkinkan terjadinya perubahan angka-angka ataupun nilai masing-masing calon dan tentunya ada pihak yang dirugikan, dalam proses pengolahan data membutuhkan waktu yang lama. Temuan yang lainnya adalah terjadinya penumpukan berkas karena syarat adminsitrasi membutuhkan berkas-berkas dari para calon yang mendaftar. Data diperoleh dari BKD (Badan Kepegawaian Daerah) Kabupaten Karo. Kriteria Berdasarkan Peraturan Daerah Kabupaten Karo yaitu Tes Kompetensi, Uji Gagasan Tertulis, Uji Gagasan Lisan, Rekam Jejak. Dengan bantuan perangkat lunak brainware dapat membangun sistem melalui Bahasa pemrograman. Pada Aplikasi Sistem Pendukung Keputusan ini Perangkat lunak yang digunakan untuk membangun sistem Pendukung Keputusan dengan Menggunakan Metode SAW (Simple Addictive Weighting). Aplikasi yang dikembangkan berbasis web dengan menggunakan PHP dan Mysql. Nilai terbesar ada pada V1 dan V3 sehingga alternatif V1 dan V3 adalah alternatif yang direkomendasikan oleh Sistem dengan nilai yang sama yaitu 1.Kata kunci: rekrutmen, kriteria, perangkingan, SPK, SAW Abstract— The recruitment process still utilizes conventional principles in data processing so as to allow changes in the numbers or values of each candidate and of course there are parties who are disadvantaged, in the data processing process it takes a long time. Another finding is the accumulation of files because the administrative requirements require documents from the registering candidates. Data obtained from BKD (Regional Civil Service Agency) Karo Regency. The criteria based on the Karo Regency Regional Regulation are Competency Test, Written Idea Test, Oral Idea Test, Track Record. Decision Support Using the SAW (Simple Addictive Weighting) Method. The application is developed based on web using PHP and Mysql. The biggest values are in V1 and V3 so that the alternatives V1 and V3 are the alternatives recommended by the system with the same value, namely 1.Keywords:
IDENTIFIKASI FAKTOR-FAKTOR KEPEMIMPINAN TERHADAP KINERJA PEGAWAI di UMKM Jerukkasturifaakenque
Authors: Irawan Risca Yuniadewi , Kurniawan Tjahyono , Supiyati Melly , Fadhlansyah Muhammad , Riyanto Mardi
Published: June 2021

Kepemimpinan adalah Entitas yang mengarahkan kinerja para anggota untuk mencapai tujuan organisasi. Kepemimpinan yang baik diyakini mampu mengikat, mengharmonisasi, serta mendorong potensi sumber daya organisasi agar dapat bersaing secara profesional. Untuk mencapai visi dan misi perusahaan maka perilaku pemimpin yang memiliki kinerja baik akan mendorong bawahannya untuk selalu dapat bersikap positif yang pada akhirnya akan memberikan dampak yang baik untuk kemajuan perusahaan terutama UMKM.  Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor kepemimpinan apa saja yang diterapkan  di UMKM Jeruk kasturifaa-kenque sehingga bisa bertahan dan omzetnya selalu meningkat walaupun pada masa pandemi COVID19 seperti saat ini. Hasil penelitian menunjukkan bahwa beberapa faktor antara lain prilaku pemimpin sebesar 80%, gaya kepemimpinan (situasional) sebesar 75%, motivasi sebesar 80% berpengaruh positif terhadap kinerja karyawan. Maka figur seorang pemimpin yang berkompeten akan menyebabkan kinerja pegawai menjadi baik
Cost Benefit dan Effectiveness Investasi Alat Kesehatan Berteknologi Tinggi di Instalasi Radiologi
Authors: Udyanto Hari Mukti
Published: June 2021

One of the important components supporting the effort to cure patients is medical devices. Hermina Mekarsari Hospital type C classification seeks to meet services in accordance with service standards. Preliminary monitoring data found that the CT - Scan examination room facilities in the Radiology Installation have not been used as intended. This is because the medical equipment investment process is not optimal, the financial sector is not involved, so no investment analysis is conducted.  The research objective was to analyze the investment feasibility and investment planning process of two CT-Scan and 3D / 4D ultrasound medical devices in Radiology Installation. Research is an empirical study with quantitative methods. The aim is to obtain more in-depth information about the planning process for high-tech and expensive medical equipment. A total of 6 informants as parties involved in the investment process. The results of the study for CT-Scan and 3D / 4D ultrasound, based on NPV calculations are positive, IRR values are lower than the interest rates used, CBR values are more than 1, and PI values are more than 1. It was concluded that from the analysis of financial aspects for investment in both medical devices is worth the investment. It is recommended that hospitals immediately hold the two medical devices in 2020 or 2021.
The Role of Employee Engagement Mediates the Influence of Quality of Work Life on Employee Performance
Authors: Kusuma Angela
Published: June 2021

Professional human resources who are highly dedicated to the organization have a strategic role and are one of the key factors in the success of an organization to achieve the predetermined vision or target. Performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to him. The performance achieved by a company is basically the achievement of the members of the company itself, starting from the executive level to operational employees. The purpose of this study is to analyze the role of employee engagement to mediate the influence of quality of work life on employee performance at the Bank Indonesia Representative Office, Bali Province. The number of samples used are 66 employees using the saturated sample method. Data were analyzed using path analysis techniques and was collected through questionnaires. The results indicate that the quality of work life has a positive and significant effect on employee performance, employee engagement has a positive and significant effect on employee performance, the quality of work life has a positive and significant effect on employee engagement, and Employee engagement positively and significantly mediates the influence of quality of work life on employee performance.
Beban Infomasi Media Sosial Dan Niat Melakukan Isolasi Mandiri serta Panic Buying Selama Pandemi Covid 19
Authors: Purwanto Purwanto , Harahap Dedy Ansari , Amanah Dita , Gunarto Muji
Published: June 2021

Selama pandemi COVID-19, terjadi perilaku konsumen yang tidak biasa, seperti membeli kebutuhan pokok dalam jumlah besar. Peneliti menyelidiki perilaku ini saat ketakutan akan gangguan pasar konsumen mulai beredar, untuk mengetahui perilaku manusia dalam situasi yang unik ini. Berdasarkan kerangka stimulus-organisme-respons (SOR), konstruksi model struktural yang menghubungkan pajanan sumber informasi online (stimulus lingkungan) dengan dua respons perilaku: pembelian yang tidak biasa dan isolasi diri sukarela. Untuk menguji model yang diajukan, kami mengumpulkan data dari 236 responden di Indonesia melalui survei online, dan melakukan analisis menggunakan PLS-SEM. Hasil analisis menemukan hubungan yang kuat antara niat diri untuk mengisolasi diri dan niat untuk melakukan pembelian yang tidak biasa, dan memberikan bukti empiris bahwa perilaku konsumen yang dilaporkan terkait langsung dengan perkiraan waktu yang dihabiskan untuk isolasi diri. Lebih lanjut, hasil penelitian menemukan kelebihan beban informasi merupakan prediktor kuat cyberchondria. Persepsi keparahan situasi dan cyberchondria berdampak signifikan terhadap niat orang untuk melakukan pembelian yang tidak biasa dan melakukan isolasi diri secara sukarela. Penelitian di masa depan diperlukan untuk memastikan efek jangka panjang pandemi terhadap layanan konsumen dan ritel.
Local Business Perception vs. Mobility Behavior of Shoppers: A Survey from Berlin
Authors: von Schneidemesser Dirk , Betzien Jody
Published: June 2021

Business voices often oppose a redistribution of urban traffic space in favor of active transport modes. We surveyed 145 traders about their perceptions of their customers’ mobility behavior and interviewed 2,019 shoppers on two shopping streets in Berlin, Germany. Our results indicate that traders overestimate car use and underestimate active transport. Further, potential customers more often live close to their shopping destinations than retailers perceive. Our findings can help explain the opposition of local business to sustainable transport infrastructure and offer a knowledge basis for better informed decision-making regarding urban land use in cities.
Tingkat Kebahagiaan Masyarakat setelah Adanya Mural di Kelurahan Sukawarna Kecamatan Sukajadi Bandung
Authors: Pandanwangi Ariesa , Ida Ida , Ratnadewi Ratnadewi , Manurung Rosida Tiurma , Budiman Iman , Vincent Vincent
Published: June 2021

Abstrak

Tujuan penelitian ini yaitu untuk mengukur tingkat kebahagiaan masyarakat Kelurahan Sukawarna setelah dibuatnya mural di lingkungan mereka. Metode yang digunakan adalah metode campuran (mix method). Pertama metode penelitian berbasis komunitas dan kedua menggunakan survei. Hasil penelitian ini menunjukkan pertama, masyarakat berhasil membuat karya mural dengan tema kearifan lokal berupa benda-benda hunian, flora, dan fauna yang diwarnai. Secara estetika, visualisasi dinding menjadi menarik, sehingga lingkungan menjadi menarik dan orang dapat mengambil foto diri di sana. Kedua, berdasarkan survei dengan adanya mural mempengaruhi tingkat kebahagiaan masyarakat sebesar 49,9 %

Abstract

Environmental problems, one of which is the space for the actuality of citizens. The mural is one of the attractive locations for environmental attraction and can be a marker of an urban area. At present RW 04 Sukawarna Urban Village has not been well organized, so it requires a colorful environment that can be one of the interesting areas in Bandung. This service is guided by the facilitator with the principle of partnership assistance with the Asset Based Community. Development method. The community service servants will complete a 12 meter long wall with a height of 3 m. The wall will be painted on and given color. The result of this service is a mural work with the theme of local wisdom in the form of objects of residential objects, flora and fauna that are colored. Aesthetically, the visualization of the walls becomes interesting, so the environment becomes interesting, and people can take self-photographs there. Economically, the environment can be an attraction and an incentive for tourists who come gradually, so that the community can empower economic growth in the future.
Improving the Mechanism of Strategic Management of Structural Transformations of the Economy of Cities of Regional Significance in Lviv Region
Authors:   Central Ukrainian National Technical University, Babets I. G.
Published: June 2021

The article analyzes the content of development strategies of cities of region significance in Lviv region and identifies the lack of goals, objectives and measures to improve the sectoral structure of the economy, as well as the limited ability of local authorities to influence the structure of the cities’ economy with the help of instruments that provide tax preferences for enterprises of priority industries, investors, small and medium-sized businesses. In order to eliminate shortcomings in the strategic management of structural transformations of cities, directions of improvement of the existing institutional mechanism in terms of taxation of the investment, innovation and entrepreneurial activity of enterprises of priority sectors of the economy, investors who finance the development of high-tech industries and high-tech types of economic activity, as well as enterprises operating within special modes of economic activity, are proposed. It is substantiated that the introduction of real tax preferences for enterprises will ensure the implementation of effective structural policy at the local level, since the authorities will receive real levers to increase investment, innovative, entrepreneurial activity in priority sectors of the economy. In order to strengthen control and responsibility for the implementation of strategic tasks, it is proposed to use the problem-target method in strategic planning of city development, which, unlike the program-target approach, provides for a clear allocation of resources between the goals aimed at solving structural problems in the economy. As result of the study, the list of indicators of structural changes in the economy and the basic principles of establishing quantitative criteria for achieving strategic goals to improve the structure of the economy of cities of region significance are determined.
Analyzing the Methods and Organizational Bases of Preparing the Consolidated Financial Statements
Authors:   Ivan Franko National University of Lviv, Pelekh U. V. , Tenyukh Z. I. ,   Ivan Franko National University of Lviv, Khocha N. V. ,   Ivan Franko National University of Lviv
Published: June 2021

The article provides a theoretical substantiation and an analysis of the methods and organizational bases for the preparation of consolidated financial statements. The essence of the concept, purpose, regulatory support of consolidation of financial statements are considered. Conceptual principles of consolidation methods application, which are generalized and studied: continuity and systematicity, essentiality, unified methods of valuation, unified date of preparation of consolidated financial statements, unified accounting policy, unified currency. The main requirements for the preparation of the consolidated financial statements are displayed. The main stages of consolidation of financial statements are provided. The main methods of consolidation of financial statements are analyzed: full consolidation, proportional consolidation, share participation method. The defining problems that arise at the stage of preparation and submission of consolidated financial statements are systematized as follows: the reporting methodology is rather complex, there is no clear instrumentarium for the practical application of the IFRS requirements, known inconsistencies between the IFRS and the current legislation of Ukraine (the IFRS requires additional disclosure), slow operational responsiveness of consolidated statements, the use of different software products for operational and financial management, the lack of qualified personnel, and the inconsistency of the accounting methods. Additional problems are identified by the following: complexity of normative regulation; complexity of organizing the accounting process; complexity of collecting and structuring credentials in order to compare them; supported multicurrency; impossibility to determine the contribution of a particular company to the general indicators of the group; difficulty in determining the amount of unrealized profit and equity participation shares; high labor intensity and duration of reporting; lack of methodology for analyzing consolidated statements. It is concluded that further research is needed to solve existing problems.
Assessing the Influence of External Environment Factors on the Formation of Financial Results of Industrial Enterprises
Authors:   National Technical University «Kharkiv Polytechnic Institute», Vlasova N. O. , Piatak T. V. ,   National Technical University «Kharkiv Polytechnic Institute»
Published: June 2021

The main purpose of the carried out research was identification of the influence of internal environment factors on the formation of financial results of industrial enterprises, quantitative assessment of the strength of their influence, and determination of the most significant factors at the present stage of development of the national economy. The relevance of this applied research is that knowledge about the mechanisms of action of internal factors certainly plays a leading role precisely in terms of the influence of management on the value of financial results of individual enterprises and in achieving the required level of profitability. In the article, a margin analysis is carried out on the example of a logical and statistically substantiated sample of 15 enterprises of the processing industry in the city of Kharkiv for the period 2016-2019, the results of the analysis prove that in modern changing conditions there is no clear correlation between production volumes, profits, and the composition of operating costs. The carried out correlation analysis allowed to trace the closeness of relationship between the functional and the factor variables. The functional group of variables is a system of consistently formed in the financial statements of interrelated indicators of financial results (from gross to net profit) classified as net income. The internal factors are represented by three groups of indicators. The first group includes a system of 10 indicators that characterize the level of costs and other types of income in the net income of enterprises. The second group of indicators characterizes the physical and financial structure of capital, the degree of participation of bank loans in the financing of enterprises. The third group of indicators is related to determining the efficiency of resource use. The results of the carried out research indicate a weak participation of the main operating activity, namely, production activity, in the formation of financial results and net profit, and the main negative role is played by costs from other operational, financial and other types of activity. At this, the efficiency of economic activity practically does not affect the financial results and profitability of various types of activities of enterprises. The need to improve the internal mechanisms for the formation of financial results and increase the level of profitability of industrial enterprises is substantiated.
Behavioral Approach in Management
Authors:   National Aviation University, Matvieiev V. V. , Matvieieva O. M. ,   National Aviation University, Shchepina T. H. ,   National Aviation University
Published: June 2021

The article is aimed at researching the behavioral approach in management, studying the psychological regularities of management activities. The article proves that the behavioral approach in management is aimed at the joint interaction of economic processes and economic thinking of the subject who makes managerial decisions, or groups of subjects, taking into account the factors influencing managerial decisions of both economic and psychological nature. A study of economic thinking of the subject making managerial decisions, or groups of subjects as a structural component of economic consciousness, is presented. The essence of economic consciousness as a higher level of reflection by the subject of economic relations of economic phenomena is analyzed. It is identified that economic consciousness is closely related to economic behavior, acting as a rational basis for subjective mechanisms of such behavior. The perceptive sphere of economic behavior of the decision-making entity or groups of subjects, which is based on his or their professional experience obtained in the a posterior period, is distinguished, which becomes the basis for ensuring a higher level of efficiency of managerial decisions, a new form of economic thinking, unconscious perception in the economy. It is determined that the correct economic thinking ensures rational management of economic activity on the scale of the national economy. It is proved that the behavioral approach in management encourages to abandon the fundamental abstraction of any factors of economic relations of a non-economic nature and thereby attributing all the effect achieved by the economic system to economic relations only.
On the Issue of Identification of Urgent Instruments of Anti-Crisis Management of Enterprises
Authors:   Scientific-Educational Institute of Economics and Management of the Lviv Polytechnic National University, Kuzmin O. Y. , Yurynets O. V. ,   Scientific-Educational Institute of Economics and Management of the Lviv Polytechnic National University, Doroshkevych K. O. ,   Lviv Polytechnic National University, Prokopenko I. V. ,   Lviv Polytechnic National University
Published: June 2021

The article examines the urgent anti-crisis management instruments that characterize immediate (urgent) actions aimed at eliminating or reducing the negative impact of crisis phenomena on the enterprise. For the purpose of their identification, carrying out a comparative analysis is recommended, on the basis of the indicators that provide for assessment according to the following criteria: implementation time (time of accomplishing of operations for implementation of the anti-crisis control instrument, time of one operation for implementation of the anti-crisis management instrument, the level of time for operations for implementation of the anti-crisis management instrument); riskiness (coefficient of possible loss of profitability, Altman’s Z-criterion, indicator of financial sustainability of the enterprise); level of competitiveness (product competitiveness index, assessment of the competitiveness of the enterprise in statistics, multi-factory model of competitiveness); profitability of the enterprise (net profit per 1 UAH of costs for implementation of the anti-crisis management instrument, profitability of products, the level of costs for implementation of the anti-crisis management instrument). In the process of identification of the anti-crisis management instruments, the aggregate of the obtained indicators was carried out according to the results of compliance with the established criterion value using Boolean variables. A scale of values is formed; it is determined that the enterprise’s considering the anti-crisis management instrument as the urgent one should take place on the basis of satisfaction of more than 65% of the signs of compliance with the standards for the indicators expressed in the value of the boolean variable. In the process of practical approbation of the recommended method, the urgent instruments for the anti-crisis management of PJSC «Kontsern Khlibprom» are identified.
Values Management as the Main Element of Creating a Corporate Culture of Enterprise
Authors:   Kharkov Trade and Economic College of Kyiv National University of Trade and Economics, Klochko V. M. , Bogoyavlensky O. V. ,   Kharkov Trade and Economic College of Kyiv National University of Trade and Economics, Postolna N. O. ,   Kharkov Trade and Economic College of Kyiv National University of Trade and Economics
Published: June 2021

The article is aimed at examining the peculiarities of development and implementation of values management as the main component of the corporate culture of enterprise in modern conditions of competition in both the world and the domestic markets. The article analyzes the concept of value, also the ideology and civilizational world-view related to the values. An analysis of the concept of corporate culture is made, as well as the basic principles of culture of organizations and enterprises are highlighted. Management levels at enterprises are considered. The main characteristics of values management and corporate culture are highlighted. Bright examples of creating effective, outstanding corporate cultures are given (Zappos and Semco companies). The algorithm for development and implementation of the value system at the enterprise is also provided. Building up a corporate culture and implementing the core corporate values are substantiated on the example of JSC «Kharkivske instrumentalne pidpryiemstvo». To improve the corporate culture, based on the experience of the best world and Ukrainian enterprises, it is proposed to characterize the ideal look of the future enterprise; outline the mission (purpose of the enterprise); decide on the following: values (ideals, convictions, important things, values of the enterprise’s staff); rules, norms of conduct of employees of the enterprise; management manner and personnel policy; rules, traditions, procedures and the order adopted at the enterprise or organization; heroes, myths and history of the enterprise; socio-psychological climate in the team; interaction between employees of the same and different departments; corporate symbols in the form of external paraphernalia.
Trends in the Development of Ukraine’s Foreign Trade in Goods in the Context of the COVID-19 Pandemic
Authors:   Zaporizhzhia National University, Kondratenko A. I. , Babmindra D. I. ,   Zaporizhzhia National University, Slobodianyk I. M. ,   Zaporizhzhia National University
Published: June 2021

The article discusses and analyzes the volumes of Ukraine’s foreign trade in goods in 2019-2020. A positive trend regarding the foreign trade balance on trade in Ukrainian goods is allocated. It is found that there was a decrease in exports and imports of goods during the researched period. The commodity structure of Ukraine’s foreign trade is analyzed. Changes in the commodity export structure in 2020 compared to 2019 have been identified. The main groups of goods that Ukraine exports and imports the most when trading with foreign countries are allocated. The groups of goods whose export and import volumes have undergone the greatest changes in 2020 and as compared to 2019 are allocated. The geographical structure of foreign trade in Ukrainian goods is analyzed. Changes in the geographical structure of exports in 2020 compared to 2019 are determined. It is specified, which countries are the largest importers of Ukrainian goods and from which countries Ukraine imports the most goods. The countries in terms of the largest changes as to the foreign trade with them in 2020 compared to 2019 are allocated. It is determined that the most important reason for changes in the volume of foreign trade in Ukrainian goods in 2020 compared to 2019 was the COVID-19 pandemic. The global impact of the coronavirus pandemic on the world economy and human life in general is noted. The main changes in the economy and society, which caused changes in the volume of foreign trade in Ukrainian goods, as well as the main reasons for the change in supply and demand, which are typical for all countries of the world, are allocated. The main directions of the State’s assistance to increase the volume of exports of goods from Ukraine in the context of the COVID-19 pandemic are defined. The negative and positive changes in Ukraine’s foreign trade caused by the coronavirus pandemic are characterized.
Researching the Topical Issues of Competence Approach in Pharmaceutical Education
Authors:   National Pharmaceutical University, Kozyrieva O. V. , Shut O. Y. ,   National Pharmaceutical University, Svitlychna K. S. ,   National Pharmaceutical University
Published: June 2021

The article is aimed at examining the emergence of a competence approach in higher pharmaceutical education due to the need to bring program requirements closer to the future specialist, society’s requests and the necessities of personal practical professional activity. The problems inherent in the development of professional training of specialists in the pharmaceutical industry in Ukraine are generalized. In particular, the growing need for the development of the pharmaceutical education system and insufficient attention to this sphere at both the State and local levels; imperfection of the regulatory framework for the professional training of specialists in the pharmaceutical industry; lack of foreign experience in professional training of specialists in the pharmaceutical industry. Etiology and interpretation of the concept of «competence» are studied. The lack of a unanimous approach to understanding the concept of «competence approach in education» is defined, various authors’ approaches to its content are explored. The reasons for the relevance of higher education development on the basis of competence orientation are determined. The problematic issues of the competence approach in the process of developing the higher education standards are researched, since pharmaceutical education cannot be separated from the strategic tasks of reforming the content of the educational process in Ukraine. Prospects for further research in this direction are the substantiation of methodological principles and organizational mechanisms for the formation of competence standards as a leading vector in the modernization of higher pharmaceutical education.
Modeling of the System of Evaluation of Retail Enterprises on the Basis of KPI and Process Approach
Authors:   National Aviation University, Podskrebko O. S. , Ivanchenko N. O. ,   National Aviation University, Tkachenko V. V. ,   National Aviation University
Published: June 2021

The article proposes a model for evaluating the activities of retail enterprise, which is based on five stages and allows determining ways to increase the efficiency of functioning, which will improve the adaptive properties of the economic object. The analysis of types of KPI is carried out, process and functional approaches are identified as the main ones for the direct development of key performance indicators, as well as the characteristics of the evaluation of effective marketing at enterprises, including those that function in the sphere of retail trade, are determined. The authors considered how modeling and forecasting of key financial indicators of an enterprise contribute to the creation of strategies for its development. The article notes that for the initial evaluation of a retail enterprise focused on long-term success, it is mandatory to conduct an audit aimed at assessing the efficiency of the economic object and defining how quickly the enterprise adapts to dynamic environmental conditions. The carried out analysis allowed to identify the key factors that contribute to an improvement of the enterprise’s operation. Also, on the example of the Isikawa diagram, the ratio of KPI, strategies and understanding of business processes was considered in order to set, control and analyze the achievement of goals.
Adaptive Development of Regional Economic System Business Entities in the Conditions of Digitalization
Authors:   Institute of Market Problems and Economic-Ecological Research of NAS of Ukraine, Topalova I. A. , Makoveieva O. V. ,   Odesa Regional Institute for Public Administration of the National Academy for Public Administration under the President of Ukraine
Published: June 2021

Modern economic conditions dictate increasingly stringent conditions for the functioning of subjects (participants) in the market, which are primarily related to the globalization of the economy, the introduction of digital norms of business processes, increasing competition in all spheres of socio-economic life and the corona-crisis. That is why there are questions of adaptation of economic entities to certain changes and the development of their skills in a rather difficult economic environment and under the influence of external factors that sometimes are even impossible to measure. Further changes in the external environment and the place of economic entities of the regional economic system in them, we think that it necessary to consider from the standpoint of their adaptive development in the context of digitalization, which became the purpose of this scientific article. This purpose allowed to form the following tasks: to explore the essence of adaptive development; to determine approaches to the adaptive development of economic entities of the regional economic system, namely: system-complex, process-effective, flood-psychological; to introduce the structure of adaptive development of economic entities of the regional economic system from the standpoint of a synergetic approach; to improve the conceptual and categorical apparatus of regional economy, by introducing the concept of "adaptive development of economic entities of the regional economic system" (which, in this study we will understand the continuous process of transformation in the management system of economic entities, which is based on the transition of the system from one qualitative state to another under the conditions of established contradictions of the external environment and long-term (strategic) program of formation and increase of internal potential for the purpose of increase of efficiency of functioning of subjects of managing of regional economic system); consider qualitative changes in the implementation of the digital transformation of the regional economy. So, the adaptive development of the management system of economic entities of the regional economic system according to the environmental influences in the context of digitalization is a rather complex and multifaceted process that requires organizational changes within the management system and coordinated action by staff and management. Furthermore adaptive development requires the new competencies by staff, which makes it possible to move to a deeper immersion in the information and communication space through digital transformations.
Hispanic and Catholic, or Hispanic-Catholic? Racialized Religious Identity for Self-Identified “Hispanic” Students at a Predominantly White Institution
Authors: Dalessandro Cristen
Published: June 2021

Drawing from in-depth interviews with undergraduates at a predominantly non-Hispanic white and secular university in the U.S., I investigate how those self-identified as both Hispanic and Catholic negotiate the identity statuses that classify them as minorities on their campus. While participants in this study who did not identify as Hispanic also did not make connections between religious affiliation and racial/ethnic group membership, most Hispanic undergraduates did make these connections. I found that self-identified Hispanic students used the meanings they attach to Catholic religious affiliation to help them also make sense of their racialized Hispanic identities in the university space. Despite coming from diverse geographic, social class, and cultural backgrounds, these students move toward creating a shared definition of what it means to be a racialized Hispanic person (or Latinx person with Spanish-speaking ancestors) in this particular collegiate context. I conclude with suggestions for future research.
The Apostle Paul in Spinoza and Badiou
Authors: Rodriguez Paul A.
Published: June 2021

This paper offers an analysis of the philosophical interpretations of the apostle Paul in Spinoza’s Tractatus Theologico-Politicus (1669) and Badiou's Saint Paul: La foundation de l'universalisme (1997). In addition, a brief description is offered on the difference between, on the one hand, the theological Paul, the Apostle of Faith, and, on the other hand, the historical Paul. Both Spinoza and Badiou offer complex philosophical readings of Paul that can be better understood when taking into consideration how they square with the image of Paul that has been constructed by the various theological traditions of Europe (i.e., the theological Paul), as well as the figure of Paul that is currently being reconstructed by historical-critical biblical scholarship (both New Perspective on Paul and postcolonial/empire-critical readings of Paul).
Self-(de)constructions in J. M. Coetzee’s Dusklands
Authors: Doktorcsik Noémi
Published: June 2021

The Nobel Prize-winner South African author, J. M. Coetzee in his debut novel, Dusklands (1974), allows the reader to take a look into the astonishing worlds of vulnerability and violence through the juxtaposition of two locally and temporally discrepant narratives, whose fictional world is dominated by authority. This paper attempts to explore the collapse of the individual identity of the narrators, along the prevailing literary discourses around the time of the novel’s publication, with special regard to the changing concept of the self in post-modern works and to the manners of rewriting its Cartesian concept.
Shakespeare and Witchcraft in Neil Gaiman’s Marvel 1602
Authors: Kling Ádám Márton
Published: June 2021

Representing the cultural phenomenon of witchcraft and showcasing liminal existence was of great importance in the literature of 16-17 -century England. From political pamphlets to Shakespearean stage plays, the character of the witch and the marginalized have become a central topic of conversation in early modern texts. The primary goal of this research paper is to examine how Neil Gaiman’s comic book series, Marvel 1602 adapts aspects of certain early modern English works to create a graphic narrative that explains liminality and the modern ‘witchcraze.’
Analisis Dampak Kebijakan Moneter terhadap Pertumbuhan Ekonomi di Indonesia
Authors: Winarto Hari , Poernomo Adi , Prabawa Agus
Published: June 2021

The circuit of government monetary policy which is still uncertain in influencing economic growth is an interesting phenomenon to be examined, especially because it occurs in the era of globalization where monetary traffic is very rapid, the situation is the main problem in this study. Therefore, this study aims to determine the impact of monetary policy on economic growth in Indonesia using quantitative analysis methods. The type of data used is secondary data in the form of Time Series originating from the Central Statistics Agency, Bank Indonesia, and the Ministry of Trade from 2010 to 2019 in the form of quarterly. Based on the results of testing the determination of the analysis tool model shows that the right estimation model is Vector Auto Regression (VAR). The results of this study indicate that money supply has a significant relationship to economic growth. While interest rates, exchange rates, and inflation do not have a significant relationship to economic growth
Analisis Penyelenggaraan Pemilihan Kepala Daerah Dimasa Pandemi Covid-19 Berdasarkan Undang-Undang Nomor 6 Tahun 2020 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2020 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 1 Tahun 2015 Tentang Pemilihan Gubernur, Bupati, dan Walikota (Studi di KPU Kota Bandar Lampung)
Authors: Marpaung Lintje Anna , Baharudin Baharudin , Anggalana Anggalana , Affandi Muhammad
Published: June 2021

The Regional Head election event which is expected to be held in September has to be postponed until December of course the postponement of the schedule is not without reason, the widespread spread of the Covid-19 pandemic virus outbreak is a separate obstacle for the General Election Commission to be able to hold Regional Head Elections because Public safety is the main thing that must be considered by the General Election Commission because this virus can attack anyone and the worst impact is the death of a person, therefore the General Election Commission made a new method related to regional head elections, namely by implementing health protocols in place. voting which will be applied to all officers to people who already have voting rights under the law this mechanism will be applied to voters from normal body temperature, body temperature 37.3 degrees Celsius to voters exposed to Covid-19 In addition to a more complicated mechanism, the impact resulting from Covid-19 is a more complicated election than before and the cost of organizing it is more expensive because it has to use a health protocol tool that must be given to all officers and the public.