bluuebunny/crossref_metadata_2025 huggingface dataset:
PECULIARITIES OF THE INFLUENCE OF ECONOMIC SCIENCES ON THE FORMATION OF ADMINISTRATIVE AND LEGAL NOMENCLATURE
Authors: Solomaha Artem , Palinchak Mykola , Petretska Nataliia
Published: June 2024

The article is devoted to determining the peculiarities of the influence of economic sciences on the formation of the nomenclature of administrative law. It is found out that the nomenclature of modern administrative law develops under the influence of the results of other sciences and researches, among which the economic sciences take the first place. It has been established that the specialist literature does not consider the general tendencies of development of the nomenclature of administrative law under the influence of economic sciences. At the same time, administrative legislation always uses economic concepts in the texts of normative legal acts, otherwise it is impossible, firstly, to determine the scope of competence of the relevant authority and, secondly, to clarify the peculiarities of its functioning in the specific sphere of economic relations. It has been shown that in the last thirty years, in the nomenclature of administrative law: 1) some categories have remained unchanged; 2) some concepts have lost the status of categories and ceased to be used in scientific circulation; 3) new categories have appeared; 4) economic categories have become widely used. Thus, at the present stage of development of administrative law, economic sciences have a significant influence on the formation of its nomenclature. This process is characterised by the following positive results: 1) administrative law regulation and public administration in the economy take into account the achievements of economic sciences in order to increase the efficiency in the relevant field of both administrative law norms and the activities of public administration bodies; 2) the maximum satisfaction of economic interests and the exercise of economic rights of human beings in administrative law relations; 3) a real implementation of the human-centred concept in the relations between public administration bodies and private persons when it comes to the provision of public services in the field of economic activity; 4) a harmony between the achievements of economic sciences and administrative law sciences, which complement each other in a certain way.
CONCEPTUAL BASES OF STRATEGIC MANAGEMENT OF INTEGRATED ECONOMIC SUSTAINABILITY OF ENTREPRENEURIAL STRUCTURES IN CRISIS CONDITIONS
Authors: Tyshchenko Volodymyr , Kovtun Oksana , Fomenko Denys
Published: June 2024

Within the framework of the study of the parameters of the internal environment in relation to the level of economic sustainability, the article presents the main strategies aimed at increasing the level of integrated economic sustainability of an enterprise structure in the face of crisis situations and phenomena. These strategies include: the strategy of preserving the existing level of economic sustainability by ensuring the stability of business processes, the strategy of accelerated growth of the level of economic sustainability due to increased demand for the goods and services sold, the strategy of growth by using the "advantages" of the consequences of crisis phenomena, and a number of others. The article proves that the formation of integrated economic sustainability occurs through active interaction and mutual influence of management strategies and professional competences of economic behaviour of an entrepreneurial entity. Increasing the efficiency of this complementary organisational process contributes to increasing the level of sustainability and the ability to ensure stable and balanced functioning of the business structure in the face of crisis phenomena of a completely different nature and impact. Objective. A comprehensive study and further systematic development of the theory and methodology of strategic management of economic sustainability of business structures in the context of developing corporate strategies is timely and relevant. Methodology. The methodological basis of the study was formed by the provisions of the systemic approach and analysis, a synergistic approach to assessing the essence of sustainability as a separate scientific category, and a process approach in the context of developing methodological provisions for ensuring the integrated economic sustainability of business structures. Practical implications. The competencies of economic behaviour of business entities described and analysed above can be correlated both with the peculiarities of doing business in a stable market system and with the impact of crisis phenomena (by analogy with the first methodological approach to assessing the integrated economic sustainability of an enterprise structure). Value/Originality. The article identifies and characterises key directions of the state policy aimed at ensuring economic sustainability of entrepreneurial structures, including in the context of the current crisis.
Stuff and godsense
Authors:   University of Cambridge, Osborne Robin
Published: June 2024

In the Greek world, as in the modern world objects were evidence not only for past people and events, they were also evidence for worlds distant not in time but in ontology—the world of the gods. This paper looks at the different ways in which both texts and objects formed a picture of the gods and at the ways in which that picture was changed both by deliberate intervention to control the gods’ material environment on earth and by the consequences of independent changes to the material world. It argues that stuff with which they are encompassed in their earthly sanctuaries both enables gods to be measured in relation to humans and offers, as texts can never do, both a means for and a parallel to gods’ independence of all human values.
Of things and men in the sanctuary of Aphrodite (Delos). Does the content of a sanctuary define the personality of the god?
Authors:   Aix-Marseille University, Durvye Cécile
Published: June 2024

A major contribution of the anthropological movement known as the “ontological turn” is to make us consider objects not only as the resultsand testimonies of actions, but also as actors in a society. The use of this theory in the field of archeology leads us to move from a one-time perspective to diachronic analysis, considering the object from its production to its abandonment; in this duration, thinking about the object as an actor requires analyzing its influence on the fluctuating network of social ties in which it is engaged. This paper discusses the case of a Greek sanctuary in this perspective, in order to understand how the offerings that people made to a god contributed to define or strengthen the personality of a divinity. To what extent did the objects which filled a sanctuary direct the way in which a regular or a first-time visitor pictured the god? The case of the Aphrodision of Delos, a cult site which is well documented by archeological sources for almost the entire duration of its use (c. 304–c. 69 BC), brings a qualified answer.
Adding buildings to Early Iron Age sanctuaries. The materiality of built space
Authors:   University of Oxford, Morgan Catherine
Published: June 2024

During the Early Iron Age, the decision taken in many parts of Greece to adapt available technologies to erect buildings of varying forms on often long established cult sites implies visions (plural) of the ways in which built space could contain, shape, or help to articulate activities linked to religious belief. This article explores the insertion of cult buildings into sanctuaries and analyses how they then came to operate as material objects within sacred space. Such a materiality-based perspective will enrich the complex discussion of temples and other cult buildings in Early Iron Age–Archaic religion, previously dominated by questions focussing on architecture and/or the rise of the polis.
From snout to tail. Dividing animals and reconstructing ancient Greek sacrifice
Authors:   Queen's University, Carbon Jan-Mathieu , Ekroth Gunnel ,   Uppsala University
Published: June 2024

Animal sacrifice fundamentally informed how the ancient Greeks defined themselves, their relation to the divine, and the structure of their society. Adopting an explicitly cross-disciplinary perspective, the present volume explores the practical execution and complex meaning of animal sacrifice within ancient Greek religion (c. 1000 BC–AD 200). The objective is twofold. First, to clarify in detail the use and meaning of body parts of the animal within sacrificial ritual. This involves a comprehensive study of ancient Greek terminology in texts and inscriptions, representations on pottery and reliefs, and animal bones found in sanctuaries. Second, to encourage the use and integration of the full spectrum of ancient evidence in the exploration of Greek sacrificial rituals, which is a prerequisite for understanding the complex use and meaning of Greek animal sacrifice. Twelve contributions by experts on the literary, epigraphical, iconographical, archaeological and zooarchaeological evidence for Greek animal sacrifice explore the treatment of legs, including feet and hoofs, tails, horns; heads, including tongues, brains, ears and snouts; internal organs; blood; as well as the handling of the entire body by burning it whole. Three further contributions address Hittite, Israelite and Etruscan animal sacrifice respectively, providing important contextualization for Greek ritual practices.
Vous trouvez sabot ? Sur la table et sous la table, un morceau peu choisi
Authors:   École des hautes études en sciences sociales, Paris, Lissarrague François
Published: June 2024

This paper discusses the iconography of hooves as they appear in Attic vase-painting, in relation with sacrifice and meat consumption. Three groups of images are considered. The first group shows dogs gnawing a bit of the leg, recognizable by the hoof, which is regularly depicted. A second, more limited group deals with shield devices showing a bird holding in its beak the same kind of leg; this episema is tentatively related to bomolochia. The third and most abundant group is related to the distribution of boneless legs, again identified by the hoof, which is always visible. It is argued that the insistence on the hoof is a pictorial strategy which makes clear the nature of the object manipulated, and the reference to meat distribution. The importance of this anatomical detail, used as a semantic element, is also revealed by some other vases which are analyzed in conclusion.
Bucrane stylisé. Au-delà de l’ornementalité
Authors:   École des hautes études en sciences sociales, Paris, Zachari Vasiliki
Published: June 2024

The purpose of this paper is to analyze the close relation between the altar and the bucranium in order to explore the Greek sacrificial animal, and more precisely its head, from an iconographical point of view. Bucranium, meaning literary the ox’s skull in ancient Greek, is a term widely used to describe an ornamental motif attested in architecture and more abundantly on marble cylindrical altars dating from the 3rd century BC and on. Evidence from Attic vase paintings of the 5th century BC representing bucrania casts doubt upon their decorative use and interpretation and opens a debate about their role and meaning. By analyzing images where the animal’s head is depicted before and after sacrifice, as well as the images where a bucranium is combined with an altar, or not, the present article will shed more light on the treatment and uses of the head of sacrificial animals on vases, as well as on the ways Attic painters make of the bucranium a meaningful symbol of sacrifice and time.
From flock to temple to table. The sacrificial animal of the fellowship offering in Ancient Israel in text and archaeology
Authors:   Grand Valley State University, Greer Jonathan S.
Published: June 2024

This chapter describes the “sacrificial animal” of the “fellowship offering” (šǝlāmîm) in ancient Israel, focusing on the various activities surrounding its selection, slaughter, associated rituals, butchering, distribution, preparation, and consumption. Biblical texts from the Hebrew Bible/Old Testament in its various forms (focusing on the Masoretic Hebrew tradition and with special attention to the Septuagintal texts as well) and the available archaeological sources for Israelite temple sacrifice (focusing on Tel Dan in northern Israel) are synthesized to reconstruct details about this Israelite sacrifice as it might have been practiced during the period of the Hebrew kingdoms during the first half of the 1st millennium BC. The aim is to describe the “sacrificial animal” of the šǝlāmîm in a way that will be useful for Classicists as a point of comparison between Israelite and Greek sacrificial systems.
Sosialisasi Pencegahan Stunting Melalui Penerapan Pola Hidup Sehat Dan Pemberian Makan Bergizi Serta Pencegahan Pernikahan Dini Di Desa Rajak Besi Kecamatan Merigi Sakti Kabupaten Bengkulu Tengah
Authors: Oktoyoki Hefri , Ginting Khairul Ikhwanda , Asriani Fera , Fernando Ronal , Sari Novia Perwita , Rimdam Dian Hasanah , Izzati Miftahul , Amelia Amanda , Damaiyana Tahnia , Rajagukguk Roy Firmanto , Ansiska Paisal
Published: June 2024

Stunting adalah gangguan pertumbuhan pada anak akibat infeksi berulang dan kekurangan gizi kronis. Stunting menjadi isu kesehatan nasional yang tercatat di kategori tinggi di Indonesia salah satunya di Kabupaten Bengkulu Tengah, tepatnya di Desa Rajak Besi. Salah satu penyebab terjadinya stunting ialah kekurangan asupan gizi, ini bisa terjadi sejak bayi masih di dalam kandungan karena ibu tidak mencukupi kebutuhan nutrisi selama kehamilan. Di Desa ini juga terjadi banyak pernikahan dini. Pernikahan dini, terutama pada remaja, memiliki dampak serius. Ini dapat menghentikan pendidikan, kesehatan fisik dan mental yang terganggu, serta meningkatkan risiko kelahiran bayi prematur dan masalah kesehatan lainnya. Selain itu, pernikahan dini dapat membatasi peluang pendidikan dan karier masa depan. Upaya pencegahan stunting dapat dilaksanakan melalui kegiatan sosialisasi dan posyandu balita dan ibu hamil. Kami juga melakukan sosialisasi sebagai upaya mencegah pernikahan dini. Dalam program yang kami jalankan di Desa Rajak Besi, kami berhasil meningkatkan kesadaran masyarakat mengenai pentingnya memberikan makanan bergizi kepada anak-anak dan ibu hamil serta menjalani gaya hidup bersih dan sehat bagi mereka. Masyarakat Desa juga mulai memahami akan bahaya pernikahan dini.
Pelatihan dan Pembimbingan Khat Al-Qur'an Sebagai Upaya Meningkatkan Kemampuan Siswa di Maluku Tengah Dalam Mengikuti MTQ Provinsi Maluku
Authors: Arfa Arman Man
Published: June 2024

Kegiatan pengabdian kepada masyarakat dalam persiapan para siswa untuk mengikuti perlombaan MTQ Provinsi Maluku telah sukses. Ini memahamkan siswa tentang seni Khat Al-Qur'an dan meningkatkan keterampilan menulis Khat. Ini juga mempromosikan pemahaman mendalam tentang Al-Qur'an, meningkatkan hubungan sosial, dan mengidentifikasi bakat serta potensi individu. Kompetisi Khat Al-Qur'an dalam MTQ tidak hanya seni visual, tetapi juga sebuah ungkapan cinta dan penghormatan terhadap pesan-pesan Al-Qur'an, menciptakan ruang untuk refleksi spiritual. Tujuan utama adalah meningkatkan pemahaman terhadap Al-Quran dan seni Khat Al-Qur'an serta mempersiapkan siswa untuk sukses dalam perlombaan MTQ Provinsi Maluku, sambil juga mempromosikan nilai-nilai keagamaan. Pengabdian ini bertujuan meningkatkan keterampilan siswa dalam seni Khat Al-Qur'an, mempersiapkan kesuksesan di MTQ Provinsi Maluku, memperdalam pemahaman Al-Quran, dan mengembangkan kemampuan individu siswa. Kegiatan ini dilakukan pada 11 sampai 15 oktober 2023 di SMP Negeri 87 Maluku Tengah. Implementasi kegiatan ini menggunakan metode Asset Based Community Development (ABCD). Kegiatan pengabdian sukses mempersiapkan siswa untuk MTQ Provinsi Maluku dengan mendalamkan pemahaman seni Khat Al-Qur'an dan meningkatkan keterampilan menulisnya melalui pelatihan yang intensif dan evaluasi berkala.
SOSIALISASI SISTEM AGROFORESTRI UNTUK MENINGKATKAN KESUBURAN TANAH DAN PENDAPATAN MASYARAKAT DESA WAAI KECAMATAN SALAHUTU MALUKU TENGAH
Authors: Irwanto Irwanto , Sahupala Andjela , Wattimena Cornelia Marietje Aneke , Lelloltery Henderina , Talaohu Moda , Iskar Iskar , Louhenapessy Fredy Hendry
Published: June 2024

Waai Village in Salahutu District, Central Maluku, is an area with diverse topography which poses challenges for agriculture and fisheries, such as soil erosion and landslides. To overcome this problem, an agroforestry system is implemented as a sustainable land management solution. This research aims to socialize and evaluate the implementation of agroforestry in Waai Village, with a focus on reducing erosion, increasing soil fertility, and diversifying community income.
The implementation method involves lectures, presentations, practical training, and distribution of plant seeds. This activity was carried out on 11-12 August 2023 by the Forestry Study Program, Faculty of Agriculture, Pattimura University with the participation of the local community. An initial survey was conducted to understand soil conditions, slope and community knowledge about agroforestry. Lectures and presentations provide basic information and techniques for implementing agroforestry, while practical training introduces vegetative methods in growing agroforestry crops.
The results of the activity show that the community has a high interest in implementing agroforestry, with a significant increase in understanding and skills. The evaluation shows a good level of satisfaction and strong commitment from the community to develop agroforestry systems. The implementation of agroforestry is expected to reduce erosion, increase soil fertility and diversify people's income through high-value products such as wood and fruit. Agroforestry offers an effective solution to overcome the problem of erosion and landslides in Waai Village, while improving the economic welfare and food security of the community.
Pengaruh Skeptisme Profesional, Independensi Dan Pengalaman Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan
Authors: Raymondus Michael Sinaga  , Annie Mustika Putri  , Dwi Fionasari
Published: June 2024

This study to examine the effect of professional skepticism, Independence and auditor experience afecct auditor’s ability to detect fraud at Public Accounting Firm in Pekanbaru city. The sample used are 55 auditors. The sample in this research was determined by the method sensus sampling technique. The research method used was quantitative. Data were collected using questionnaires. Data analysis technique used is Multiple Linear Regression Analysis. The results show that partially professional skepticism and Independence have significant effect on auditor’s ability to detect fraud. Auditor experience has no significant effect on the auditor's ability to detect fraud. Professional skepticism, Independence, and auditor experience simultaneously have a significant effect on the auditor's ability to detect fraud.
Pengaruh Kinerja Keuangan, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Authors: Islakhun Nisak Islakhun , Luh Nadi
Published: June 2024

This study aims to empirically determine the influence of financial performance, fixed asset intensity, and company size on tax aggressiveness in the consumer non-cyclicals manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection used purposive sampling, resulting in 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis employed multiple regression analysis with data processing using Eviews 12SV software. The results show that financial performance has a significant partial influence on tax aggressiveness, while fixed asset intensity and company size do not have a significant influence. However, when considered together, financial performance, fixed asset intensity, and company size collectively influence tax aggressiveness.
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Yusranda Saputra  , Meita Sekar Sari  , Darwin Warisi
Published: June 2024

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Manfaat Media Sosial Facebook dalam Meningkatkan Volume Penjualan pada Usaha Online Shop Preloved Merry Shop
Authors: Ruth Dora Yunia Kopi  , Marthen Sangkide  , Yulian Rinawaty Taaha  , Sanny Feria Juliana  , Feliks Arfid Guampe
Published: June 2024

This study aims to assess the effectiveness of using social media, particularly Facebook, in increasing sales volumes at the Merry Shop online preloved store. The research object is the marketing and sales activities at Merry Shop, which uses Facebook as the main platform for interacting with consumers. The methodology employed is a qualitative approach, with a case study as the research design. Data were collected through interviews, observations, and documentation from September to November 2023 in Buyunpondoli Village, Pamona Puselemba District, Poso Regency. Data analysis was conducted using qualitative descriptive methods, focusing on the use of social media, identifying supporting and inhibiting factors, and evaluating sales improvements. The findings indicate that the use of Facebook has significantly expanded Merry Shop’s market reach and enhanced interactions with customers, which has contributed to an increase in sales volumes. This platform allows the business to offer products effectively at a lower cost compared to traditional promotional methods. However, challenges such as product mismatches and consumer trust issues remain obstacles that need to be addressed to maximize sales potential. The study concludes that effective marketing strategies and accurate market targeting through social media can improve the sales performance of online businesses, especially in the preloved or second-hand goods sector.
Pengaruh Total Assets Turn Over Terhadap Return On Assets Pada KSP Kopdit Pintu Air
Authors: Emilianus Eo Kutu Goo
Published: June 2024

Assets are wealth owned by a company. Therefore, good asset management is very necessary so that the results obtained by the company each period will be maximized. This research aims to determine the effect of Total Assets Turn Over on Return On Assets at KSP Kopdit Pintu Air. The type of research used in this research is quantitative descriptive research. The population of this research is KSP Kopdit Pintu Air while the sample used in this research is the financial report of KSP Kopdit Pintu Air from 2016 - 2020. The data collection method in this research was carried out by literature study and documentation. The data analysis technique used is simple linear regression analysis. Meanwhile, research data processing uses the help of the IBM SPSS Statistics 23 application. Based on the results of data processing and analysis that has been carried out, the results show that Total Asset Turn Over (TATO) has a significant influence on Return On Assets (ROA).
Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud Dengan Akuntabilitas Sebagai Variabel Mediasi
Authors: Putri Aprilia  , Irfan Sophan Himawan
Published: June 2024

Good governance procedures that are implemented properly can avoid opportunities for fraud to occur. In addition, preventing fraud can be done by implementing the Government Internal Control System (SPIP). The purpose of this study is to explain the influence of the government's internal control system through accountability for fraud. The types of data used are primary data and secondary data. The data collection technique was carried out by distributing 60 questionnaires. The population in this study were all village officials in the Cibitung sub-district. The data analysis technique uses multiple linear regression analysis techniques and path analysis with the help of the SPSS version 26 program. The results of this study indicate that good governance has an effect on fraud while the government internal control system (SPIP) has no effect on fraud, good governance has an effect on fraud through accountability and the government's internal control system (SPIP) influences fraud through accountability.
Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer
Authors: Ahmadi Sorip  , Bondan Wirajaya  , Carmeli Meiden
Published: June 2024

Accounting research and the use of operational auditing aims to trigger a signal that lies in the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. and the interaction phenomena of accountants as a result of this research.i Therefore, accounting research cannot be separated into subjects and objects of research. This research.i The literature review in this research provides insight into the application of operational auditing.i This study takes articles about operational auditing from 2017 to 2022. In 2019, there were 32 articles and the country that published the most operational audit articles was Indonesia. provide recommendations for further research. i Proposal for additional research, i search engines other than Google, i Scholar, i can add, i Scorpusi and other tools, i can add, i and the research period is 20 years
Pengaruh Corporate Governance Terhadap Nilai Pasar Saham di Pasar Modal
Authors: Putri Kemala Dewi Lubis  , Fera Daniaty Nababan  , Maria Audina Rumapea  , Teresia Reginanta Ginting  , Yefoni Valentina Banjar
Published: June 2024

This research aims to determine the influence of corporate governance on share market value in the capital market. The research results show that corporate governance has a significant influence on stock market value. The results of the analysis show that corporate governance has a significant positive influence on stock market value. The results of this research contribute to capital market theory and practice, as well as providing useful information for investors and capital market policy developers, and overall, the implementation of good corporate governance practices can increase the company's credibility and value in the eyes of investors, thereby increasing stock prices. higher.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan
Authors: Finna Julyana  , Sulaeman Sulaeman  , Irfan Sophan Himawan
Published: June 2024

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi
Authors: Risma Dianti Putri  , Venita Sofiani  , Hendra Tanjung
Published: June 2024

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba
Authors: Sri Utami  , Martinus Budiantara
Published: June 2024

The purpose of this research is empirically examine the effect of deferred tax expense and tax planning on earnings management. The data in this study uses financial report data from food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period from 2020 to 2022. Financial report in this study were obtained from www.idx.co.id. The samples used in this study were 12 companies using purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that deferred tax expense and tax planning have no effect on earnings management.
Analisis Break Even Point Perencanaan Laba pada Mochi Kaswari Bakat Jaya
Authors: Siti Hana  , Gatot Wahyu Nugroho
Published: June 2024

The business world in Indonesia is very competitive. It is no surprise that so many businesses are thriving, progressing, and succeeding. However, some have fallen so far behind that they have to declare bankruptcy. Therefore, companies need to plan their profits as well as possible in order to avoid bankruptcy. One thing that management can do to face the challenges of corporate competition is to be able to organize its operations effectively. The qualitative method is a method with a research process based on understanding a phenomenon with the approach that the data produces descriptive analysis in the form of oral sentences from the object of research. This research uses a qualitative analysis approach and is descriptive, with data collection methods using observation, interviews, documentation, and quantitative analysis techniques. From the results of the Break Even Point calculations that have been carried out, it will reach the break-even point in sales if in 2021 it must be able to sell production equal to Rp. 183,259,260 or more than that nominal, in 2022 it must be able to sell production equal to Rp. 185,775,000 or more than that nominal, the year must be able to sell production equal to Rp. 283,779,999
Analisis Biaya Pokok Produksi (BPP) Dalam Menentukan Harga Jual Sapu Injuk Dan Hasil Laba Penjualan
Authors: Meri Luvita  , Elan Eriswanto
Published: June 2024

The calculation of the cost of production for SME business actors needs to be carried out or applied as a basis for determining product selling prices and optimal profit amid increasingly fierce market competition and increasing prices of basic commodities which occur as an effort to adjust prices amid frequent fuel price phenomena. go on. This research was conducted to determine the process of determining the cost of production of injuk broom in determining the selling price and profit. The full costing method is the right method to use in this study where all elements of production costs start from raw material costs, labor costs, and factory overhead costs. In determining the selling price that can be determined from the cost of production plus the expected profit. Profit derived from the selling price minus the cost of production. The data were obtained from the results of interviews, observations and documentation conducted by the author to the Sweep Injuk village of Muaradua. Based on the results of the research, it is known that in the calculation of the production cost of production, it has not been included in all the cost components in the production of injuk brooms, so that it affects the setting of selling prices that are not appropriate and the expected profit results are not optimal so far. Then the results are obtained which the researcher can conclude, seen from the calculation of the cost of production using the full costing method tends to be greater.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Pekanbaru Tampan
Authors: Purwanto Priatmojo  , Adriyanti Agustina Putri  , Annie Mustika Putri
Published: June 2024

This study aims to determine the effect of tax incentives, understanding of taxation and tax services on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. Apart from that, this research is expected to become material for consideration at KPP Pratama to consider tax incentives and provide an understanding of taxation to users and serve tax users well. The method in this study uses quantitative methods. The population in this study is the tax payer users at KPP Pratama Pekanbaru, amounting to 100 respondents. The sampling technique uses purposive sampling, namely the entire sampling is based on the objectives and considerations of the researcher. Data that can be processed using SPSS 26 Software. The results of this study explain that tax incentives, understanding of taxation and tax services partially and simultaneously have a positive and significant effect on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. The magnitude of the influence of tax incentives, understanding of taxation and tax services with an Adjusted R Square value of 83.9%.
Blue Economy: Kolaborasi Budidaya Demi Penguatan Ekonomi Rumah Tangga di Masa Pandemi Covid 19
Authors: Mirah Purnama Sari A.A. Pt. Agung , Rusadi Ni Wayan Purnami , Suindari Ni Made
Published: June 2024

Pandemi covid 19 menyebabkan 3,05 juta orang di Indonesia kehilangan pekerjaannya. Kondisi Ini meningkatkan pengangguran Indonesia sebesar 5,23 juta orang. PHK yang terjadi menyebabkan masyarakat tidak mampu membayar kewajibannya kepada bank yang mengakibatkan hutang di lingkup rumah tangga mengalami peningkatan. Oleh sebab itu tidak ada pilihan lain bagi seluruh anggota keluarga untuk tetap berdaya dan bertahan dalam menghadapi pandemi ini. Contoh pemberdayaan yang bisa dilakukan masyarakat adalah dengan budidaya lele dan jamur tiram. Penerapan konsep Blue Economy pada budidaya jamur tiram dan lele di masa pandemi covid 19 untuk menambah penghasilan dan demi penguatan perekonomian rumah tangga. Salah satu penerapan konsep Blue Economy diterapkan oleh Bapak Nyoman Ruda sebagai pemilik Bee Jamur dan Mina Asri Daton. Pengabdian dilakukan dengan metode survey dan diskusi. Pengabdian ini menghasilkan beberapa solusi untuk permasalahan mitra seperti 1) menyediakan bibit baglog dan juga menyediakan bibit lele dan pakannya, 2) menyediakan alat-alat penunjang yang lebih baru, 3) pelatihan dalam pembuatan baglog termasuk nutrisi, bahan-bahan dan alat-alat yang dibutuhkan dalam pembuatan baglog, 4) penyuluhan pentingnya kebersihan lingkungan dan kumbung, 5) penyuluhan pentingnya pengelolaan limbah plastik baglog, 6) memberikan alat vacum untuk kemasan lele, 7) membuat design kemasan, logo, dan konten Instagram untuk 2 bulan pertama, dan 8) memberikan pelatihan dan pendampingan pembukuan sederhana. Dampak dari dilakukannya pengabdian ini adalah literasi keuangan dan kesadaran akan pencatatan laporan keuangan mitra dan mahasiswa menjadi meningkat. Dampak lainnya adalah bertambahnya pengetahuan mitra dan mahasiswa dalam pengelolaan budidaya jamur tiram dan lele.
Implementasi Mind Body Medicine melalui Salat Dhuha di Masa Pandemi Covid-19 sebagai Upaya Meningkatkan Fungsi Jantung pada Muslimah Lansia
Authors: Boy Elman , Lubis Debby Mirani
Published: June 2024

Cardiovascular Disease (CVD) menempati urutan tertinggi penyakit yang diderita oleh lansia. Aktifitas fisik seperti salat dhuha dapat mencegah prevalensi CVD pada lansia. Tujuan pengabdian ini adalah memberikan edukasi dan intervensi salat dhuha sebagai upaya memperbaiki tekanan darah pada lansia di UPT. Bina Lansia Binjai. Metode yang dilakukan dengan memberikan edukasi mengenai pentingnya aktivitas fisik dan salat dhuha untuk mencegah kejadian CVD pada lansia, melakukan pemeriksaan riwayat penyakit/masalah kesehatan lansia, melakukan pemeriksaan obyektif fungsi jantung lansia sebelum salat dhuha, mengkoordinir pelaksanaan salat dhuha berjamaah selama 6 pekan oleh lansia, melakukan pemeriksaan obyektif fungsi jantung setelah salat dhuha di pekan ke enam. Peserta lansia yang diberikan edukasi sebanyak 35 peserta. Terlaksananya edukasi mengenai pentingnya aktivitas fisik dan salat dhuha untuk mencegah kejadian CVD pada lansia, telah dilakukan pemeriksaan riwayat penyakit/masalah kesehatan lansia, telah dilakukan pemeriksaan obyektif fungsi jantung lansia sebelum salat dhuha, telah dilakukan koordinasi pelaksanaan salat dhuha berjamaah selama 6 pekan oleh lansia, telah dilakukan pemeriksaan obyektif fungsi jantung setelah salat dhuha di pekan ke enam. Luaran yang dicapai berupa satu video edukasi salat dhuha yang memberikan narasi dan contoh gerakan dan bacaan secara lengkap mulai dari berniat hingga salam. Relawan telah dapat melaksanakan salat dhuha secara baik dan benar, serta tekanan darah sistolik maupun diastolik relawan semakin membaik.
Pelatihan Pemenuhan Gizi Seimbang di Komunitas Wahana Keluarga Cerebral Palsy (WKCP)
Authors: Puspita Gina
Published: June 2024

Latar Belakang: Anak dengan palsi serebral mengalami gangguan pertumbuhan dan perkembangan. Kurangnya pengetahuan orang tua/pengasuh mengenai asupan nutrisi seimbang menjadi salah satu faktor kejadian malnutrisi. Selain itu, adanya gangguan disfungsi oral menyebabkan tekstur makanan dan komposisi gizi yang diberikan harus sesuai untuk meningkatkan asupan nutrisi pada anak palsi serebral. Tujuan: Meningkatkan pengetahuan orang tua/pengasuh mengenai gizi seimbang yang tepat untuk anak dengan palsi serebral. Metode: Desain deskriptif analitik menggunakan uji perbandingan pre test dan post tes yang menilai peningkatan pengetahuan orang tua palsi serebral terhadap pemenuhan gizi. Sejumlah 25 anggota WKCP dilakukan pelatihan secara online. Data didapatkan melalui google form. Analisis perbandingan pre test dan post test menggunakan uji Wilcoxon. Hasil: 25 peserta yang mengikuti pelatihan rerata memiliki anak palsi serebral dengan usia di atas 5 tahun, balita, dan remaja sebesar 40%, 32%, dan 28% secara berurutan. Gangguan oromotor (60%) menjadi hambatan utama dalam pemberian makan. Hasil analisis uji Wilcoxon didapatkan nilai p: 0.000 (p <0.05) menunjukkan adanya perbedaan bermakna dari hasil pengetahuan peserta sebelum dan setelah mendapatkan intervensi. Implikasi: Pengetahuan peserta meningkat baik setelah diberikan pelatihan pemenuhan gizi seimbang untuk anak palsi serebral. Simpulan: Pemberian metode pelatihan secara online di tengah keterbatasan untuk pertemuan secara tatap muka juga memiliki efektifitas yang cukup baik sebagai media edukasi pada peserta.
Among us
“Third World Women”, Trauma, Colonialism and Political Organization
Authors: Anyanwu Natasha Adelaide , Corazza Padovani Natália
Published: June 2024

This chapter proposes to analyse the centrality of trauma in the production of ties of solidarity and political organizing among women survivors of State violence, experienced inside and outside prison walls. Written in first person by both a Brazilian and a South-African woman, the paper proposes to consider trauma as a central element to understand solidarity, but also political organizing. Based on both of the authors’ experiences of mobility, the paper takes into account the centrality of trauma in colonial historiography.
Narrativas interseccionadas
Género, raza, clase y temporalidad(es) en los relatos migrantes de las mujeres colombianas y brasileiras en España y Portugal
Authors: Souto Garcia Andrea
Published: June 2024

This chapter addresses the temporal, racial, political and class inequalities that shape material, symbolic, and narrative borders in the migratory experiences of Colombian and Brazilian women in the Iberian countries. The research is based on multi-sited ethnography, carried out between 2017 and 2020 in Spain, Portugal and Brazil, consisting of in-depth interviews with forty migrant women. The results point to the conformation of different narratives based on the intersecting identities of women and on their temporalities at destination, and which are articulated around love and violence as its main discursive nodes.
The meaning and symbolism of the gonjong, a structural element of the roof of the traditional West Sumatran house of Rumah Gadang, in the context of semiotics
Authors: Marakhina Anastasiia Borisovna , Elpatsa Angga
Published: June 2024

The purpose of this article is to reveal the meaning and symbolism of the structural component of the gonjong roof in the traditional Indonesian house of Rumah Gadang, using a semiotic approach. Gonjong, as a structural component of the roof, forms its expressive curved profile and is the most recognizable feature in the architecture of West Sumatra. This element lends itself to a variety of interpretations at different levels of perception and from different points of view. The scientific novelty of the study lies in the fact that this is the first attempt to study the meaning and symbolism of gonjong Rumah Gadang using a semiotic approach in Russian. The coverage of Indonesian architecture in the Russian scientific community can significantly expand access to knowledge about the architecture and culture of the Indonesian peoples for the Russian-speaking audience. The results of the study showed that the semiotic approach is applicable to architecture, in particular to the architecture of Indonesia, and gonjong has not only a utilitarian function as part of the roof, but also is a means of communication with certain meanings and symbols in the architectural system of the Minangkabau people.
Specificity of the ballad genre in Russian musical creativity of the XX century: Defining properties and historical context
Authors: Kononova Alyona Alekseevna
Published: June 2024

The aim of the study is to characterize the ballad and the specifics of its realization in Russian musical creativity of the 20th century in the historical context with the identification of the reasons for the author's appeal to the genre. The article presents the constant features of the genre, the main trends in the development of the ballad in the historical period under consideration, analyzes the principles of interpenetration of the ballad and other genres, and identifies the reasons for its popularity in composers' work and mass culture. For the first time on the material of diverse compositions of Russian musical academic art and samples of mass culture the manifestations of balladry in the framework of mixt combinations with large-scale genres (symphony, concerto, cantata, etc.) are studied. The ballad is considered from the point of view of a tool that allows authors to build the artistic world of the work, to appeal to various ancient aesthetic concepts, as well as to circumvent ideological barriers. This is the scientific novelty of the study. As a result of analyzing the available data, the author came to the conclusion: in the process of development in the ballad formed features that can be divided into constant and mobile. At the same time, it is established that such specific properties of the genre as allegorical statement, multiplanarity, mobility of categories of time and space, as well as the possibility of genre synthesis are determinant for the demand for ballads in musical art and mass culture.
Cultural code: Definition of the concept and practical problems of the phenomenon: Theoretical review
Authors: Losev Dmitrii Vyacheslavovich
Published: June 2024

The aim of the study is to form a theoretical core of understanding of this phenomenon within the framework of theoretical review of modern concepts of cultural code. The article considers different definitional, structural and functional aspects of the cultural code, reveals its psychic roots and significance in human behavior, structure, sign-symbolic, figurative and value content, the role of a connecting element between the psyche and culture, the function of a communicative element and an interpreter of cultural texts and a cipher encapsulating the main meanings of culture. The significance of the cultural code in ethnic and national forms of human existence, in the construction of social and cultural identity is established. The key problems and risks associated with the defragmentation of the cultural code are outlined: standardization and unification of cultural codes within the framework of globalization, ideological and cultural wars and propaganda, excessive subordination of culture to market and materialistic principles, erosion of traditional values and meanings and at the same time imbalance between traditional and innovative principles in culture, conflictogenicity and disharmony of socio-cultural space as factors of intergroup and international conflicts, destructive processes, and the emergence of new cultural codes. Based on the generalization and synthesis of the obtained knowledge, a new theoretical and conceptual core of the cultural code is formulated as a structure that determines the image-symbolic and value content of culture, its ethnic and national peculiarities, the prospects of development of the sociocultural environment or the mechanisms slowing down this development, as well as the specificity of unconscious thinking and behavior of the people-expressor of the culture and its codes. In the framework of the proposed concept, the cultural code appears as a kind of “genome” of culture, laying the foundations of its development, determining the nature of interaction and human assimilation of its products, serves as a basic mechanism of specific cultural mastering and transformation of the world around people, as well as a decoder that allows (if correctly interpreted) to read the mental characteristics of social groups and influence them in the mental and behavioral sense.