bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Penerapan Teknik Hypno Emotion Freedom terhadap Tingkat Stres Kerja Perawat di RSUD dr. H Chasan Boesoirie Ternate
Authors: Nudin Amin
Published: March 2021

Perawat adalah tenaga profesional yang mempunyai tanggung jawab dalam melaksanakan pelayanan keperawatan di rumah sakit dan mempunyai peran penting dalam penyelenggaraan mutu pelayanan kesehatan di rumah sakit. Pusat pelayanan di rumah sakit yang membutuhkan tanggung jawab dan aktivitas perawat yang tinggi adalah Emergency Room Service (IGD), Intensive Room (ICU) dan perawatan bedah. Permintaan beban kerja yang tinggi ini menyebabkan perawat di bagian pelayanan berisiko mengalami stres. Metode penelitian ini menggunakan pendekatan kuantitatif dengan metode pra eksperimen dengan rancangan one group pre-test-post-test in paired groups. Sampel yang digunakan adalah 46 perawat. Analisis data menggunakan uji Independent sample t-test. Hasil analisis menunjukkan bahwa mayoritas responden yang mengalami stres kerja sedang sebanyak 14 (61%) sebelum diberikan terapi Hypno EFT, dan mengalami penurunan stres menjadi stres ringan 10 orang (43%) setelah diberikan terapi Hypno EFT. . Sedangkan dari 9 responden (39%) yang mengalami stres kerja ringan, semuanya mengalami penurunan stres. Berdasarkan hasil analisis menggunakan Independent Simple t-test sebesar 0,000 dimana nilai <p-value (0,05) yang berarti terdapat pengaruh penerapan Hypno Emotional Freedom Technique terhadap tingkat stres kerja karyawan. perawat di dr. H. Chasan Boesoirie Ternate. Hypno EFT dapat menjadi pilihan untuk mengurangi stres sehingga tenaga perawat khususnya dapat terus menjaga dan meningkatkan kinerja dan kinerja pelayanan keperawatan.
Analisis Penggunaan Konjungsi pada Buku Teks Catatan Peristiwa Sejarah Indonesia SMA/MA Kelas X Karangan Matroji, Terbitan Bumi Aksara, Tahun 2014
Authors: Nurita Dinda
Published: March 2021

Buku teks di dalam pendidikan merupakan salah satu komponen terpenting yang harus dipahami oleh baik siswa maupun guru karena buku teks merupakan salah satu komponen penting didalam pembelajaran. Oleh karena itu, harus adanya pemahaman siswa di dalam membaca buku teks. Konjungsi merupakan salah satu komponen penting di dalam teks, jika terjadi kesalahan dalam penggunaan konjungsi maka akan memperngaruhi tingkat keberhasilan pembaca dalam memahami suatu bacaan. Sehingga kedua hal ini berkaitan di dalam keseharian belajar dan mengajar, karena berkaitan langsung dunia pendidikan.Artikel ini bertujuan untuk menganalisis (1) Bentuk konjungsi pada buku teks Catatan Peristiwa Sejarah Indonesia SMA/MA kelas X karangan Matroji, terbitan Bumi Aksara tahun 2014 dan (2) Fungsi konjungsi pada buku teks Catatan Peristiwa Sejarah Indonesia SMA/MA kelas X karangan Matroji, terbitan Bumi Aksara tahun 2014. Penulisan artikel ini berdasarkan kepada kajian kepustakaan yang relevan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Hasil temuan ini artikel ini meninjukkan bahwa (1) Bentuk konjungsi pada buku teks Catatan Peristiwa Sejarah Indonesia SMA/MA kelas X karangan Matroji, terbitan Bumi Aksara tahun 2014.Kata Kunci: Konjungsi, penggunaan, buku teks
ANALISIS PEMAKAIAN BENTUK-BENTUK PRONOMINA PERSONA DALAM NOVEL TAHAJUD CINTA DI KOTA NEW YORK KARYA ARUMI E.
Authors: Pratama Rafhiqi , . Sujoko
Published: March 2021

Tujuan penelitian ini adalah untuk mendeskripsikan pemakaian bentuk pronomina persona pertama, bentuk pronomina persona kedua, dan bentuk pronomina persona ketiga dalam novel Tahajud Cinta di Kota New York Karya Arumi E. Penelitian ini termasuk dalam jenis penelitian deskriptif kualitatif. Data utama dalam penelitian ini berupa data tertulis berwujud kutipan-kutipan yang mengandung unsur bentuk-bentuk pronomina persona yang terdapat dalam novel Tahajud Cinta di Kota New York Karya Arumi E. Pengumpulan data dalam penelitian ini menggunakan teknik studi pustaka dan teknik dokumentasi yang difokuskan dalam menganalisis bentuk-bentuk pronomina persona yang terdapat dalam novel Tahajud Cinta di Kota New York Karya Arumi E. Teknik analisis dalam penelitian ini menggunakan teknik analisis dan deskripsi.            Berdasarkan hasil penelitian dapat disimpulkan bahwa bentuk-bentuk pronomina persona ini tergambar dalam kutipan-kutipan yang terdapat dalam novel Tahajud Cinta di Kota New York Karya Arumi E. Data yang ditemukan terdapat 559 data yang dibagi menjadi tiga bentuk pronomina persona dengan beberapa variasi bentuknya.Kata Kunci: analisis, pronomina persona, novel
ANALISIS NILAI-NILAI RELIGIUS ASPEK BERSYUKUR DALAM NOVEL BIDADARI BERMATA BENING KARYA HABIBURRAHMAN EL SHIRAZY
Authors: Sapriani Dewi , Zahar Erlina , Masni Harbeng
Published: March 2021

This research is intended to describe the aspect of grateful between human and God (Hablumminallah) which is found in the novel Bidadari Bermata Bening by Habiburrahman El Shirazy. This research is qualitative descriptive. It is used to describe the aspect of grateful of God’s grace in the novel Bidadari Bermata Bening karya by Habiburrahman El Shirazy.Basen on the analysis, it can be seen that there some aspects found, they are: there are 36 quotes of the aspect of grateful of Allah’s blessing. This thing represents how human learns to be grateful with what God has given in their life. Based on the analysis, it can also be concluded that the novel Bidadari Bermata Beningby Habiburrahman El Shirazy contains the religious value which is related with human relationship with God (Hablumminallah) from the perspective of God’s grace to human being. Key Words:religious value, grateful aspect, novel Bidadari Bermata Bening
ANALISIS PENDIDIKAN KARAKTER NILAI KASIH SAYANG PADA NOVEL PADANG BULAN KARYA ANDREA HIRATA
Authors: Fajriniski Fajriniski , Zahar Erlina , Masni Harbeng
Published: March 2021

The purpose of this research is to describe the analysis result of educational character in affection values which are found in the novel  Padang Bulan Karya Andrea Hirata. Pthis research is qualitative descriptive. The primary data is taken from the quotes that has affection values in educational character. The data is collected by using libarary technique and documentation technique which focused on educational character aspects in the novel Padang Bulan by Andrea Hirata. The data are analyzed by applying technique of analysis and description.           Kata Kunci: analysis, educational character, novel
PENGGUNAAN KALIMAT EFEKTIF DALAM KARANGAN DESKRIPSI SISWA KELAS X AP3 SMK NEGERI 1 KOTA JAMBI TAHUN AJARAN 2017/2018
Authors: Rahmadani Fitri , Zahar Erlina , Sujoko Sujoko
Published: March 2021

The purpose of this research is to describe the use of effective sentence based on the feature of effective sentences in students’ descriptive writing at class X AP3 SMK Negeri 1 Kota Jambi Academic Year 2017/2018. This research is descriptive qualitative. The data is taken from the students writing in a form of sentence in students descriptive writing. Based on the result of the analysis, it can be concluded that there are many mistakes found in using effectve sentence in students descriptive writing at class X AP3 SMK Negeri 1 Kota Jambi Academic Year 2017/2018. From the five effective features of sentence, they are: unity, parallel, stressing in sentence, provident and variation. Based on this result, it is suggested that the students should pay more attention in using effective sentence in writing descriptive text or other texts. Moreover, it is also suggested that the students should pay more attention in making good sentence. Key Words: analysis, effective sentence, descriptive text.
PENINGKATAN KEMAMPUAN MENULIS CERITA FANTASI MENGGUNAKAN MODEL MIND MAPPING PADA SISWA KELAS VII A SMP NEGERI 24 TANJUNG JABUNG TIMUR TAHUN AJARAN 2018/2019
Authors: Muslimin Muslimin , Gafar Abdoel , Tara Firman
Published: March 2021

The purpose of this study was to describe the ability of students to write fantasy stories using the Mind Mapping model in class VII. A students at SMP Negeri 24 Tanjung Jabung Timur Academic Year 2018/2019. The type of research used was class action research and analyzed descriptively. The research subjects were all students of class VII.A with a total of 21 people consisting of 10 men and 11 women. The study uses total sampling. Data collection techniques are carried out with non-tests and tests. Data were analyzed using qualitative analysis techniques, using criteria scales and analyzed results presented in the form of numbers and explained in the form of a description. Based on the analysis carried out, it was obtained that the average value in cycle one was 69.28 enough but did not meet the minimum completeness criteria (KKM) Indonesian subjects for individual completeness were 73, while the average value in the second cycle was 80, 57 is good and has met the minimum completeness criteria (KKM) of Indonesian language subjects. Thus the Mind Mapping model can be used in learning to write fantasy stories. Keywords: writing, fantasy story, mind mapping model
MAKNA KONOTATIF SYAIR QASIDAH SALAWAT NABI PADA NASKAH MAJELIS DZIKIR DAN SALAWAT PONDOK RUMI UNTUK MAJELIS AL-ASYIQIN JAMBI (KAJIAN SEMANTIK)
Authors: Wahyuni Uli , Pujiyanti Rini
Published: March 2021

The aim of this research is to describe the connotative meaning of solawat nabi qasidah. This research uses qualitative approach by using descriptive method. This research is descriptive qualitative. In this research, the data is taken by collecting whole data, choosing the data, and analyzing the data in concluding section. The data is taken from the words of data source. The source of the data is the texts of solawat nabi qasidah. In collecting the data, the texts of solawat nabi qasidah which are related with connotative meaning are read. Based on the analysis, there are 13 connotative meaning on the texts of solawat nabi qasidah. From those 36 titles, there are 8 titles which consist of connotative meaning. There are more than one connotative meaning from each title. Thus, it can be concluded that the texts of solawat nabi qasidah consist of connotative meaning. Keywords: Connotative Meaning, Solawat Nabi Qasidah
PENGARUH MODEL QUANTUM LEARNING TERHADAP KETERAMPILAN MENULIS PUISI SISWA KELAS X AKUNTANSI SMK NEGERI 2 KOTA JAMBI
Authors: Gafar Abdoel , Aritonang Agustina
Published: March 2021

This research aims to describe the impact of of quantum learning model towards students ability in writing poetry at class X of accounting major SMK Negeri 2 Jambi City school year 2018/2019. The design of this research uses quasi experiment with a quantitative approach. Sampling was carried out using the purposive sampling technique of the X-grade students of SMK Negeri 2 Jambi City. It is obtained that class X of accounting 2 as the experimental class and class X of accounting 3 as the control class. The research results show that the average score of the experimental is 80.42 and the average score of control class is 74. After testing the normality test, the experimental class sig score is 0.170 > 0.05 and the control class sig score is 178 > 0.05 (significance level). Thus it can be concluded that the data of the two classes is fall intro category of normal distribution. From the homogeneity test, it is obtained that sig score is 0.462 > of a significant level (α = 0.05) Thus it can be concluded that both classes have the same or homogeneous variants. Hypothesis testing uses SPSS 20 applications. T test of two independent samples shows that SIG T count 0,043 < 0.05 then Ho is rejected Ha is received. So, the results of students ability in writing poetry at class X of Accounting at SMK Negeri 2 Jambi city that use quantum learning model is better than the learning outcomes of students who use conventional learning.
CIRI-CIRI ADVERBIA BAHASA MELAYU JAMBI DI KELURAHAN TANJUNG RADEN KECAMATAN DANAU TELUK KOTA JAMBI (KAJIAN MORFOSINTAKSIS)
Authors: Amral Sainil , Ningsih Retno Wahyu
Published: March 2021

This research aims to describe adverbial of Jambi Malay language in Tanjung Raden districk Danau Teluk subdistrict Jambi city. This research uses qualitative descriptive methods. The data is collected through observation and interview. In this study, the data is in the form of Adverbs which are derived from 6 informants. The sample is natice speaker of Jambi Malay language in Tanjung Raden districk Danau Teluk subdistrict Jambi city. The data are analyzed by using method of distribution analysis. The results of this research show that the characteristic of Jambi Malay language adverbs include; the characteristic of morphological adverbc which can be seen from the words ‘konyok’ which means not because that word does not indicate a hallmark of a word that is undergoing of morphological process or cannot join the affix particle. Meanwhile the characteristic of syntactical adverb can be seen from the word ‘be’ which means ‘just’. From the position of the structure, it can be concluded that the attitude of adverb (b) always follows the word that is explained.
MAKNA KONTEKSTUAL DALAM LAGU LUKAH GILO PADA MASYARAKAT KABUPATEN TEBO PROVINSI JAMBI (STRUKTURAL HERMENEUTIK)
Authors: Rahmawati Septi , Rahima Ade
Published: March 2021

This research is aimed at describing contextual meaning in the song lukah gilo of Tebo Regency society Jambi city. This research is qualitative descriptive. The data is the lyric of lukah gilo song of Tebo regency society Jambi city (Hermeneutics structural). Meanwhile the technique of collecting data is observation, interview, and recording. The result of this research shows the description of how contextual meaning in the song lukah gilo of Tebo regency society Jambi city (hermeneutics structural), they are: (1) Contextual meaning on the song lyric of lukah gilo related with lexical meaning, (2) Contextual meaning which is related with situational context (place and time), (3) Contextual meaning which is related with belief, (4) Contextual meaning which is related with animism, (5) Contextual meaning which is related with faith. The contextual meaning in the song lukah gilo consists of 72 lines and  dan 11 verses.
ANALISIS KEPRIBADIAN TOKOH KAI AMAK DALAM NOVEL GALUH HATI KARYA RANDU ALAMSYAH
Authors: Sumiharti Sumiharti , Ilham Ronizar
Published: March 2021

This research is aimed at describing the character of Kai Amak in the novel Galuh Hati by Randu Alamsyah. This research uses qualitative descriptive method. The primary data is in the form of sentences and expressions which represents id, ego, and super ego occured in the novel Galuh Hati by Randu Alamsyah. In collecting the data, the documentation technique is used. Based on the result of the analysis, it is found that there are 45 expressions which represents id, ego, and super ego. There is 16 expressions of id aspect which can be found in his lust towards eat and drink, sex, ignoring the pain or uncomfortable feeling. There is 20 expressions of ego aspect which can be seen from his logic, problem-solving, and decision-making. Moreover, there is 9 expressions of super ego aspect which can be seen from his feeling of shame, guilty, and regret. So, it can be concluded that the character of Kai Amak has the id, ego, and super ego personality.
CAMPUR KODE BAHASA INGGRIS DALAM TUTURAN BERBAHASA INDONESIA PADA PROGRAM PW BANGET RADIO ELRIA BUANA JAMBI
Authors: Rahima Ade , Krisdianti Repha
Published: March 2021

This research is aimed at describing two things, 1) the forms of English code-mixing in the Indonesian utterance on the program PW Banget by Radio announcer Elria Buana Jambi, 2) the factors of code-mixing of English into Indonesian language by Radio announcer Elria Buana Jambi. This research is qualitative descriptive with content analysis technique. The data of this research was acquired from the broadcast record of Radio Elria Buana Jambi and interview with announcer of Radio Elria Buana Jambi. The result of this research are. 1) the forms of code-mixing in the form of word, phrase, and clause are as follows: there are 38 quotations in the form of word pieces; there are 15 quotations in the form phrase pieces;  there are 2 quotations in the form of clause pieces; and the most dominant of code-mixing code occured is word pieces. 2) The dominant factor which causes the code-mixing by announcer of Radio Elria Buana Jambi is  the identification of role which covers social and registral which is derived from three causes: a) the choice of language is adjusted with the condition of broadcasting program;  b) the lack of English language ability of the announcer; c)  the use of uncommon English language by the youth (unconventional).
PENGGUNAAN KONJUNGSI KOORDINATIF DALAM BERITA EDITORIAL SURAT KABAR TRIBUN JAMBI	BULAN JANUARI 2019
Authors: Tara Firman , Adawiya WM Nur
Published: March 2021

The purpose of this research is to describe the use of coordinating conjunction on editorial news of Tribun Jambi January 2019.  This research uses qualitative descriptive method. The data is in the form of sentence which contains coordinating conjunction. The source of the data is the news text on editorial news column of Tribun Jambi newspaper January 2019. The result of the research shows that there are 5 types of conjunctions used. First, there are expressions of coordinating conjunction of addition. Second, there are 3 expressions of coordinating conjunction of sequence. Third, there are 12 expressions of coordinating conjunction of contrast. Forth, there are 11 expressions of coordinating conjunction of choice. Fifth, there are 2 expressions of coordinating conjunction of explanation. Meanwhile there are two types of conjunction which are not found in the newspaper column; affirmation and compound conjunction.
NILAI RELIGIUS DALAM LIRIK LAGU MELAYU JAMBI PADA ALBUM MAYANG MANGURAI KARYA SYAHRIL JAHARI
Authors: Kurniawansyah Mhd. Redho
Published: March 2021

This research aims to describe the aspects of faith between human and God (Hablumminallah) which is found in Jambi Malay song lyrics on the album  Mayang Mangurai by Syahril Jahari. The type of research used in this research is qualitative descriptive. The data of this research is the lyrics of Jambi Malay songs on the album Mayang Mangurai by Syahril Jahari. The data shows that each of the song lyrics signified the quotation of religious values relating to the relationship of human with God (Habluminallah). Based on the analysis, it can be seen that there are several aspects found in that song lyrics in which 28 quotations  derived from the aspect of faith in God. This represents how people have faith in God. Based on the analysis, it can also be concluded that the lyrics of Jambi Malay songs on the album Mayang Mangurai by Syahril Jahari contain religious values related to human relationship with God (Hablumminallah) from the persepctive of God’s blessing towards human being.
Pengaruh Store Atmosphere, Etika Bisnis dan Kualitas Produk Terhadap Kepuasan Konsumen
Authors: Dahmiri Dahmiri , Bhayangkari Sylvia Kartika Wulan
Published: March 2021

This study aims to analyze the influence of the influence of store atmosphere, business ethics and product quality on consumer satisfaction at the syariah syariah mini market 212 Jambi branch. Survey research using a questionnaire instrument, a sample of 70 respondents with nonprobability sampling techniques. Data analysis uses multiple linear regression. The results of the study concluded that the characteristics of respondents were dominated by women, aged 20 to 29 years, the last education occupations were dominated by students. Simultaneously store atmosphere, business ethics and product quality have a positive and significant effect on customer satisfaction, so also partially store atmosphere variables, business ethics and product quality have a positive and significant effect on customer satisfaction.
Pengaruh Independensi, Pengalaman Kerja, Objektifitas dan Integritas Internal Auditor Terhadap Kualitas Audit (Survey Pada Bank Swasta Nasional Di Wilayah Jawa Barat)
Authors: Kuswara Asep
Published: March 2021

Unqualified opinion (WTP) is a statement given oleh independent auditor. Such statement is proclaimed in froud manner and should  be known by public. However, a sound statement given by the auditor does not necessarily mean that the organization is free from corruption, fraud or deceit. The purpose of this research is to examine the significance level of independence, working experience, objectivity and integrity to the audit quality, both partially and jointly. Survey with questionnaire was used during this research. collecting data through questionnaireson the interval auditor in national Banks headquartered in west Java.The sampling technique used purposive sampling approach. Samples were deployed in this study were 100 questionnaires in seven Bank is headquartered in West Java. Data analysis was performed by multiple regression model  This study reveals that independent, working experience, objectivity and joint integrity affect audit quality. This study also reveals that partially, working experience and integrity have significance affect on audit quality, while independence and objectivity have little significance on the audit quality.
Pengaruh Pengalaman Auditor, Time Budget Pressure dan Ukuran Kantor Akuntan Publik Terhadap Audit Report LAG Pada Auditor Kantor Akuntan Publik Di Kota Surabaya
Authors: Sutjahyani Dewi
Published: March 2021

The job of the auditor is to provide useful information, therefore when the audited report is delayed it will reduce the use value of the financial statements presented. Therefore, it is important to identify and have a deeper look at several factors related to the occurrence of audit report lag. Thus, it is necessary to study whether these factors significantly influence the audit report lag. This is important because the audit report lag phenomenon can reduce client interest and affect the reputation of auditors and public accounting firms where auditors work. Hypothesis 1 in this study is rejected, this means that the experience of auditors does not significantly affect the Audit Report Tag. work and the number of inspection tasks. The experience variable does not have a significant effect because audit quality is not determined by the length of work and the number of audit tasks. Hypothesis 2, namely that time budget pressure has an effect on audit report lag, is rejected. Time budget pressure is vital in the process of completing an audit report. In this case the time budget pressure does not have a significant effect because the budget pressure is determined when planning to determine the audit task but the implementation of the audit can be different influenced by the existing situation. For example during a pandemic, uncontrollable situations lead to leeway in the completion of audited reports. So that the existing time budget pressure must be adjusted. The hypothesis in this study is accepted, this is because the size of KAP basically determines the level of efficiency and effectiveness of each auditor's task. In medium and large KAPs, there is usually a structured system and maturity from the audit planning process to the audit. This is because large public accounting firms usually try to maintain quality and reputation to keep their clients interested
Peran Kepemimpinan Dan Budaya Organisasi Dalam Meningkatkan Kinerja Pegawai Sektor Publik Di Kota
Authors: AS Sakinah , Anisah Anisah
Published: March 2021

This study aims to analyze the influence of leadership and organizational culture on the performance of public sector employees in the city of Jambi. The sample in this study is employees who work in the public sector in the city of Jambi. The data collection method used a questionnaire and analyzed using verification analysis, the analytical tool in this study is using Component Based SEM (Structural Equation Modeling), namely PLS (Partial Least Square). The results of this study will explain whether there is an influence from the main variables studied, namely the leadership, organizational culture and employee performance..
Energy saving as the main tendesy of the enterprise energy policy: foreing experience
Authors: Pulka Ch. , Dzyadykevitch Yu.
Published: March 2021

The process of energy saving and its components in the production sphere is investigated. It is determined, that the national policy of energy saving deals with the increase of fuel-energy recourses extraction, application of non-conventional renewal energy sources, maximum usage of energy saving potential, as well as adapting of the national law system to the EU standards. The need to make alterations in the Energy Strategy of Ukraine till 2030 concerning the increase of importance of energy saving control processes and energy efficiency of different types of recourses during the period of the Fourth energy-package implementation in the European Union is substantiated. It is shown, that successful control of the energy saving processes in the production sphere can be obtained by energy efficiency resulting in the decrease of electric energy consumption per product during production, the cost of the renewal energy sources and noxious substances wastes. It is noted, that according to the law of Ukraine «On energy efficiency» it is expected, that energy efficiency specifies the equipment, technologies, production or system on the whole and it indicates the level of energy resources consumption per product production. The increase of energy efficiency is obtained by the introduction of some organizational and engineering measures in the production process. Energy efficiency and energy saving are interrelated processes, which testify the level of efficiency the fuel-energy resources consumption per final production unit. Energy efficiency describes the quality processes in energy sources application, having both political and social problems, and require the implementation of new society approaches to the application of energy recourses. It is noted that the Energy Union envisages the creation of a single architecture of the electricity market, which should promote the market integration of electricity generated by renewable energy sources (RER) and increase the energy efficiency of the European economy.
Social reporting as an element of business strategy of market entities
Authors: Pavlykivska O. , Plekan U.
Published: March 2021

The essence of social reporting is investigated. It is proved that there is a close relation between socially responsible activities and accounting because the accountant has general responsibility for the reliability, evaluation and disclosure of information, including information that is related to social problems. Moreover this type of activity is based on self-regulation (lack of formalization due to insufficiency of normative base), the reflection of social activity indicators in the accounting depends on the accountant subjective opinion and, relatively, the latter is responsible for this process. It is determined that for effective and timely management decision-making concerning socially responsible activities it is necessary to provide the company management with high-quality and reliable information, but practically, this implementation is impossible without accounting and reporting involvement. The methodological and organizational approaches to the reporting of socially responsible activity and functional improvement of information management support in the implementation of the enterprise social strategy are investigated in this paper. The wide peddling of new ideas concerning the enterprise sustainable development requires optimization of the functional links of management and accounting systems of the enterprise socially responsible activity as one of its main functions by means of social reporting. It is latter that combines the interaction of the enterprise, state and society. For this purpose the methodology of formation and extension of the open social reporting by communication media is developed, making it possible to identify the cause-effect relation between this type of reporting and the growth of the enterprise attractiveness for consumers and, as a result, effective tool for business strategy of market participants.
Features of accounting and organization of labor remuneration in the field of project banking management
Authors: Suruchanu A. , Zharnikova V. , Sobolieva-Tereshchenko O.
Published: March 2021

The paper is devoted to the investigation of the current state and trends of the project banking management in Ukraine. It is stated and proved in this paper that project management is a separately developed area of management with its own methodology, professional knowledge, methods and tools. The average salary level of «Project manager» in Ukraine in 2020, is analyzed in this scientific paper. Comparative analysis of the above mentioned indicator with similar indicators of eleven European Union countries is carried out. It is defined that the average salary level of «Project manager» in Ukraine lags far behind the Project Management Salary in Switzerland, Germany, Netherlands, and other European Union countries. The main options for banking project implementation are systematized. It is established that for the successful implementation of any project in the bank, it is necessary to construct the effective system of remuneration for the project office. The classification of expenses in the framework of project implementation in banks is identified. It is proposed to structure the expenses in the framework of project implementation in banks into three groups: target costs, general project costs, general bank costs. The investigation results are presented in the form of tables and graphical interpretations. The options for successful implementation of banking project are revealed and several methods of the system of calculating remuneration in the form of incentives are highlighted. In order to stimulate project participants during its life cycle, the relevance of applying a piece-rate bonus system of remuneration in bank project management is substantiated. Two versions of the organization of salary payment in piece-rate bonus system of remuneration depending on the duration of the bank project are proposed. The features of accounting for payroll settlements with personnel in project banking management are highlighted, and accounting entries related to the formation of accounting information about settlements arising between project participants in banks are provided in this paper. A number of recommendations for the development of project banking management are developed.
Peculiarities of the accounting display of transactions with the give-and-take raw materials at restaurant institutions
Authors: Tsiutsiak A. , Tsiutsiak I.
Published: March 2021

The essence of the definition of «give-and-take raw materials» is investigated and the own vision of this category used by restaurant enterprises is formed. The scheme of conducting transactions with raw materials obtained on the give-and-take conditions at restaurants institutions is given. The peculiarities of the accounting process representation caused by the procurement of raw materials, production of semi-finished products and home-produced dishes are revealed, as well as the order of the realization accounting of such commodity stocks using production-trade and production methods is highlighted. The advantages and disadvantages of the representation in the system of bookkeeping accounts of the economic resources cycle in different ways of the production and trade activity organization of restaurant institutions are given. The emphasis is placed on the fact that in catering establishments the give-and-take raw materials, semi-finished products and home-produced dishes, produced as a result of give-and-take raw materials processings, are not the property of the catering establishment. Therefore, in order to maintain the proper accounting for transactions with the give-and-take raw materials, information about changes in the value of the investigated assets should be represented in the system of bookkeeping off-balance sheet accounts. The order of the display on the bookkeeping accounts of the transactions with the give-and-take raw materials obtained on the give-and-take conditions is highlighted. The peculiarities of calculation of dishes produced on the conditions of the give-and-take transactions are described. It is established that the formation of the value of produced semi-finished products or dishes is carried out for each order received separately, i.e. using the out-of-order cost accounting method. The peculiarities of calculation of home-produced dishes at restaurants institutions are outlined. For reliable representation of information on the availability and movement of the give-and-take raw materials, it is proposed for the enterprises of the investigated economic activity type to open the additional analytical accounts. Recommendations for improving the representation order in the accounting system, of restaurant institutions, give-and-take transactions, using offered analytical accounts, are formed.
Consolidated reporting of the single social contribution, personal income tax and military tax: innovations of 2021
Authors: Sheketa Ye. , Kaziuka N.
Published: March 2021

The essence of the unified social contribution as an important component of the social protection system, and personal income tax and military tax, which, on the one hand, play a significant role in forming the revenue part of the state budget of Ukraine and, on the other, are the part of the costs affect the financial result of the entity is investigated in this paper. The main normative legal acts of Ukraine regulating the procedure of accrual, payment, accounting and reporting of the unified social contribution, personal income tax and military tax are analyzed, separate provisions of the legislation defining amendments to the submission of a single consolidated quarterly reporting of these taxes and payments are highlighted. The peculiarities of displaying information on the unified social contribution by legal entities and private entities-entrepreneurs, that is, all employers, regardless of the taxation system, as a part of quarterly reporting of personal income tax and military tax are formed. The peculiarities of reporting of the unified social contribution by private entities-entrepreneurs on the simplified taxation system by submitting as a part of the Declaration of the single taxpayer (quarterly/annual) Annex 1 with reflection of information about the amount of the unified social contribution paid during the quarter/year are revealed. The peculiarities of displaying information concerning single social contribution by private entities-entrepreneurs on the general system of taxation as a part of the Declaration of property and income are determined. The irrationality of the legislative initiative to combine reporting of the unified social contribution, personal income tax and military tax by different methods and bases of their calculations, various budget allocations of such funds for their payment, different users of information provided in these tax reports, various ways of errors correction and submission of clarifying reports, long period of information processing by state bodies in case of replacing monthly tax period by quarterly one while accruing various types of social benefits, pensions, etc. is substantiated.
Psychological aspects of social responsibility as a method of conflict management at the enterprise
Authors: Ostapchuk T. , Biriuchenko S. , Tsaruk I.
Published: March 2021

Some aspects of the implementation of social responsibility principles in conflict management at the enterprise are considered in this paper. Any activity involving human interaction is followed by high probability of conflict. The implementation of social responsibility principles affects the interests of a large number of participants – related parties or stakeholders, who, in turn, have their own needs, goals, values and expectations. Certainly, this causes various differences, which over time can escalate into conflicts. One of the primary internal stakeholders of the company is its staff, as the quality and efficiency of the company is influenced not only by the efforts of individual employees, but the overall productivity of the whole team. Social and labor relations between the employer and staff, as well as employees themselves, should be focused on the creation of conditions for human activity and interaction in such a way as to minimize the possibility of various contradictions, conflicts and their destructive development. The means of management, particularly the prevention and resolution of conflicts within the enterprise are the introduction of elements of internal social business responsibility. Its priority areas include: human resources development (advanced training; professional retraining; internships; on-the-job training; the possibility of gaining the second higher education; in-house training, etc.); formation of safe and comfortable working conditions; ensuring the stability of wage payments; additional medical and social insurance of employees; providing financial assistance to employees in critical or emergency situations. At present, modern enterprises, implementing the principles of social responsibility, transform it into social benefit, at the same time receiving a number of positive effects, including improvement of business reputation and image; employee productivity increase; sales growth and customer loyalty; increase of the enterprise investment attractiveness; stimulation of consumer confidence and, first of all, prevention and overcoming of conflicts in the team.
Personnel employment management: concept and evaluation
Authors: Shchetinina L. , Rudakova S. , Danylevych N. , Polytsia Z.
Published: March 2021

The differences between the term «involvement» and the terms «satisfaction» and «loyalty» are analyzed. It is concluded that involvement is an emotional and intellectual state that motivates, stimulates and inspires employees to do their best and provides long-term concentration in solving work tasks, regardless of age, gender and working conditions in the company. Involvement can be called the most important criterion of the modern enterprises success and the best method for leadership and personnel management. This is what motivates the employee to work effectively, make more and more efforts to execute their responsibilities, constantly develop, grow professionally and together with managerial aythorities to achieve the company's strategic goals. Satisfaction is defined as the compliance of certain requirements and expectations with the real situation. In this way, the employee can understand whether he is satisfied with his position, salary and in general with his position in society or not. It is determined that loyalty is the level of commitment to the company, the ability to understand and accept all the features and problems of the company, and at the same time to continue to make efforts for its prosperity. Thus, defining the difference between the concepts of «involvement», «satisfaction» and «loyalty», it is emphasized that involvement is the best method for leadership and personnel management. The investigaations of the world's leading companies concerning staff involvement is analyzed and it is determined that it is possible to increase the level of staff involvement significantly by the introduction of audit of certification systems, methods of personnel evaluation. It is determined that in companies with the high level of employees involvement, the personnel have the best career results. Due to involvement evaluation it is possible to predict staff turnover, employees’ attitude toward the organization, staff stability, to identify strong and weak factors of personnel policy and culture. The development of the level of staff involvement positively impacts the level of its competitiveness, as the latter is manifested in the presence of desire and opportunities to develop professionally and grow together with the company in an atmosphere of creative interaction and respect. The development staff involvement level is positively reflected in the level of its competitiveness, as the latter is manifested in the presence of desire and opportunities to develop professionally and grow with the company in the atmosphere of creative interaction and respect. This makes it possible to adjust strategic objectives because effective personnel management affects the management of the organization as a whole.
A Review on Effect of Temperature Change on Mechanical Parameters of Fine Soils
Authors: Hoseinimighani Hamed , Szendefy Janos
Published: March 2021

Temperature change in soils and its possible effects date back to 20th century where temperature difference between laboratory and field for sampling made researchers interested in this topic. Due to development of technology and industry nowadays, new engineering applications such as nuclear waste disposal, oil extraction and pipelines, geothermal structures etc. have turned temperature change in soils to one of the high trending research topics where suitable knowledge of thermal effects on soils is required. For this purpose, it is tried at first to highlight the importance of temperature effect on geotechnical design by some examples and possible effect of temperature change on mechanical properties of fine soils are reviewed afterward. Investigation on results from literature proved that temperature change could alter some strength and consolidation parameters of fine soils. Different factors are proposed to be responsible for such thermally induced changes in mechanical parameters, however, existing explanations and comments from literature are diverse and not fully understood yet. In order to fill this gap, it is tried to find connections between different mechanical parameters and their behavior toward temperature change and possibly find a unified approach and factor to explain the mechanism responsible for thermally induced changes in mechanical parameters of fine soils. Finally, at the end, it is concluded that effect of temperature on structural rearrangement of solid particles could be a promising factor to connect the responses of different mechanical parameters toward temperature change.
Article Towards Developing Domestic Maritime Legislation through Sub-regional Economic Integration: Cameroon’s Experience with the ‘CEMAC’ Merchant Shipping Code
Authors: Buh Emmanuel Ndze
Published: March 2021

Abstract: The regulation of the shipping industry is deeply rooted in treaties or agreements – whether bilateral, multilateral or universal. A multilateral treaty may result in the creation of a formal sub-regional economic integration organization, and there are many such organizations in Africa, of which CEMAC is one. These organizations seek economic integration and development through objectives such as the harmonization of transport sector regulations and tend to develop legal instruments that heavily impact the legislative framework of their member states as a result. The impact of the CEMAC Merchant Shipping Code on Cameroon’s maritime legislation can be seen from what Cameroon has achieved in terms of the modernization of its maritime legislation and the provision of solutions to the challenges inherent in its dual legal system. Furthermore, the CEMAC Shipping Code regime must also be perceived as a component of Cameroon’s overall effort geared towards meeting international maritime legislative implementation and enforcement standards. However, the challenges confronting the country at these various levels are huge and questions arise as to the adequacy of the CEMAC Shipping Code regime in addressing them. This paper thus sets out to make an appraisal of the CEMAC Shipping Code regime in its perceived role as vehicle for developing Cameroon’s maritime legislation and addressing the related challenges inherent in the country’s dual legal system. The methodology adopted is doctrinal in approach and involves a content analysis of primary and secondary data. The paper concludes with a proposed strategic framework for maritime legislative development and some practical suggestions directed at the government of Cameroon, but which should equally be useful to governments elsewhere.
The Effectiveness of Cognitive Flexibility Training Program on Cognitive Functions and Activities of Daily Living in Patients with Ischemic Stroke
Authors: Puwarawuttipanit Wimolrat
Published: March 2021

Objective: To evaluate the effectiveness of a cognitive flexibility training program on cognitive functions and activities of daily living (ADLs) in patients with ischemic stroke. Methods: A single blind randomized controlled trial study was conducted in a stroke unit of a tertiary hospital in a Bangkok setting. The sample size was 80 participants of both genders, aged 18 – 80 years. The sample size was stratified by age. Randomization was generated by a computer program dividing 40 participants into the experiment and 40 into the control group. Eleven participants dropped out during data collection. Therefore, 34 participants in the experimental group received cognitive flexibility training four days a week for 30-40 minutes per day over a period of 4 weeks in addition to usual care. There were 35 participants in the control group who received diary recording and usual care. The study used various instruments for data collection, including a Thai version of the Montreal Cognitive Assessment and Barthel’s Index of Activities of Daily Living. Data were analyzed by multivariate analysis of covariance (MANCOVA). Results: The experiment group had higher cognitive functions and abilities in performing activities of daily living than the control group with statistical significance (p < .05). Conclusion: The study suggested that the program can be used to increase both cognitive functions and activities of daily living. Nurses and healthcare staff should apply this program in patients with acute ischemic stroke for nervous system recovery.
Validity and Reliability of Lymphoedema Functioning, Disability and Health Questionnaire (Lymph-ICF) Thai Version
Authors: Chotiyarnwong Chayaporn
Published: March 2021

Objective: The study objective is to adapt the Lymphoedema functioning, disability and health questionnaire (Lymph-ICF) for use in the Thai language and to investigate the validity and reliability of the Thai version. Materials and Methods: This study was done in 5 stages in line with established guidelines for cross-cultural adaptation of self-report measures; 1) Initial translation 2) Synthesis of the translations 3) Back translation 4) Expert committee review and 5) Test of the prefinal version. The face validity was assessed by interview content experts. In the assessment of the validity of the construct, the Spearman correlation coefficient was used to examine the correlations between the scores of the Thai Lymph-ICF and the scores of the Thai EQ-5D-5L. The intraclass correlation coefficient (ICC) was used to establish test-retest reliability while Cronbach’s alpha was used to determine the internal consistency of the whole questionnaire and of each domain. Results: Fifty participants were evaluated for validity and reliability. Face validity was supported. Construct validity showed strong correlations between the scores of the Thai Lymph-ICF and the scores of the Thai EQ-5D-5L. Internal consistency and test-retest reliability were both excellent. Conclusion: The Lymph-ICF Thai version was shown to be both valid and reliable for evaluating the quality of life of patients with breast cancer-related lymphoedema.