bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Pelayanan Pramuwisata Terhadap Kepuasan Wisatawan di Keraton Kasepuhan Cirebon
Authors: Mulyana Hadi , Chandra Lesmana Andhika
Published: August 2021

This research is intended to know the influence of service quality (Reliability, Responsiveness, Assurance, Empathy and Tangibles) either partially or simultaneously to the satisfaction of customers and to know the more dominant influence from quality service. This research used quantitative method. There were 100 samples collected using accidental sampling. Collected using questioner and documentation. Instrument test is done by validity and reliability test. Multiple linear regression and classical assumption test used as analysis test. Hypothesis test is done by F test and t test. The results of the analysis show that there is an influence between service quality variables on tourist attraction of 10.30% (89.70% is influenced by other variables). What is obtained from the significance value: from the coefficients table, it is obtained a significance value of 0.001 <0.05 and t-count of 3.355> t table 1.988, so it can be concluded that the service quality variable (X) has a positive and significant effect on the tourist satisfaction variable (Y).
Pengelolaan Linen Kamar di Internal Hotel Amaris Setiabudhi Bandung
Authors: Hidayat Sukriadi Erie , Astiana Rachmat , Ahmad Nur
Published: August 2021

Bandung city is a tourist destination that is still in great demand by tourists, both domestic and foreign tourists. One of the supporting tourism activities is the existence of a hotel for their temporary residence while traveling. Hotel Amaris Setiabudhi Bandung is a hotel located in the city of Bandung which provides accommodation for tourists. So the existence of the hotel must be managed properly. Many departments that regulate the running of the hotel include the housekeeping department which is responsible for all the beauty, cleanliness, tidiness, comfort of the entire hotel area including guest rooms. To support the comfort of the guest rooms, one of them is good linen management. This research is related to the management of hotel linens with qualitative methods with data collection techniques, observations and interviews with related staff, including Operational Supervisors and housekeeping staff. The results showed that the management of room linen in the internal Amaris Setiabudhi hotel from the availability of room linen was quite good, meaning that the availability of linen was in accordance with the specified par, the process of grouping and separating dirty linen was not good, also the condition of the linen storage room at Amaris Setiabudhi Hotel Bandung was said to be lacking. Whether or not they have an appropriate linen storage area
WOMENPRENUER ALISA KHADIJAH SEBAGAI AGEN RECOVERY EKONOMI KELUARGA DAN MASYARAKAT DI PALEMBANG
Authors: Mardiyah Siti , Asili Asili
Published: August 2021

Abstract. The Womenpreneur Alisa Khadija as an Economic Quality Changer in Family and Society in Palembang. The perception of women's role discrimination in the economic sector is because of the influence of cultural and sacred religious understanding that makes the role women runs is still because of the limitation to sustain the life. The Study is conducted by looking at the role and how the management of womenprenuer in improving the economic quality of family and society. The methodology used is mixed methods. Qualitative methods are used to examine how the Islamic economic transformation of womenpreneur with its description and exploratory analysis. The quantitative method is used by spreading questioner with Guttman scale using non-parametric inferesial analysis to management of Alisa Khalijah ICMI womenprenuer. The results of the study were found that transformative understanding of women's roles and management of community development programs not only makes women an object or perpetrator of development, but rather To plan programs, manage strategies and gain opportunities against existing challenges, to make womenpreneur able to become economic quality changer both in family and society without eliminating the boundaries of sharia. Abstrak. Womenprenuer Alisa Khadijah Sebagai Agen Recovery Ekonomi Keluarga dan Masyarakat di Palembang. Adanya persepsi diskriminasi peran perempuan dalam sektor ekonomi karena pengaruh budaya dan pemahaman keagamaan yang sakral menjadikan peranan yang dijalankan perempuan masih karena keterbatasan untuk mempertahankan hidup. Kajian ini ingin membangun bagaimana sebenarnya Ekonomi Islam mampu menjadikan perempuan yang pada awalnya hanya sebagai sosok yang pasif-konsumtif  menjadi sosok yang Aktif-Produktif dalam sektor ekonomi sehingga mampu menjadi agen dalam recovery ekonomi keluarga dan masyarakat. Kajian dilakukan dengan melihat peran dan bagaimana  manajemen womenprenuer dalam meningkatkan kualitas ekonomi keluarga dan masyarakat. Metodologi yang digunakan adalah mixed methods. Metode Kualitatif digunakan untuk mengkaji bagaimana Transformasi Ekonomi  Islam terhadap womenpreneur dengan analisis deskripsi dan eksploratif. Sedangkan metode Kuantitatif digunakan dengan menyebarkan questioner dengan skala Guttman mengunakan analisis inferesial non parametik terhadap peran dan manajemen womenpreneur Alisa Khalijah ICMI Palembang. Hasil kajian didapati bahwasanya Pemahaman transformatif dilakukan pada peran dan manajemen perempuan terhadap program-program pengembangan masyakat tidak hanya menjadikan perempuan sebagai objek atau pelaku dari pengembangan itu, tetapi lebih bagaimana mendampingi mereka untuk merencanakan program, mengatur strategi dan mendapatkan peluang terhadap tantangan yang ada. Kondisi ini menjadi satu tuntutan dalam Islam, bahawasanya bagaimana menjadikan womenpreneur mampu menjadi perubah kualitas ekonomi baik di keluarga dan masyarakat tanpa menghilangkan batas-batas syariahnya
BAZNAS STRATEGY FOR CAPITAL MARKET
Authors: Anita Anita
Published: August 2021

Abstract. BAZNAS Strategy For Capital Market. BAZNAS as the institution for managing zakat also helped to bring Indonesia's capital market to international awards. Because, only the Indonesian capital market has been provided with philanthropy facilities. The concept of Islamic philanthropy applied to the Indonesia Stock Exchange is the result of collaboration between BAZNAS and PT. Henan Putihrai Securities. Furthermore, this paper aims to introduce of stock zakat and sedekah, including schemes and operational mechanisms of the program. Furthermore, the formulation of the discussion is: (1) The Meaning of Islamic Philanthropy, (2) The Concept of Philanthropy in the Capital Market, and (3) Schema and Mechanisms of stock Zakat and sedekah. Abstrak. Langkah Strategis BAZNAS Menuju Pasar Modal. Baznas sebagai lembaga untuk mengelola zakat juga membantu membawa pasar modal Indonesia ke penghargaan internasional. Sebab, hanya pasar modal Indonesia yang diberikan fasilitas filantropi. Konsep filantropi Islam yang diterapkan di Bursa Efek Indonesia adalah hasil kolaborasi antara BAZNAS dan PT. Henan Putihrai Securities. Selanjutnya, makalah ini bertujuan untuk memperkenalkan stok zakat dan sedekah, termasuk skema dan mekanisme operasional program. Selanjutnya, rumusan diskusi adalah: (1) Makna Filantropi Islam, (2) Konsep Filantropi di Pasar Modal, dan (3) Skema dan Mekanisme Stok Zakat dan Sedekah.
ANALISIS KINERJA PENGELOLAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA YOGYAKARTA
Authors: Haidir M Samsul
Published: August 2021

AbstractZakat is a means of worship that must be fulfilled by Muslims, where it involves a servant's horizontal relationship with God. The realization of the collection of zakat and infaq by BAZNAS in Yogyakarta in 2016 reached 4.38 billion rupiah. As for the purpose of this study is to evaluate the performance of the government and society in managing zakat, the performance of zakat institutions, and the influence of zakat on the welfare of those who have the right to receive zakat in Yogyakarta. This research was conducted using survey methods through interviews using questionnaires. Samples were selected using purposive sampling technique. The analysis was carried out using the National Zakat Index using the Mixed Method. The results showed that the performance of zakat management in Yogyakarta was quite good with an index value of 0.4878.
PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
Authors: Hanjani Andreani , Azizah Kholifah Nur , Gunawan Barbara
Published: August 2021

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
PENGARUH SYARIAH MARKETING DAN CITRA PERUSAHAAN TERHADAP KEPUASAN NASABAH JASINDO OTO PADA PT ASURANSI JASINDO SYARIAH KANTOR PEMASARAN MEDAN
Authors: Utari Ivo Mei , Agus Rizal , Azhar Azhar
Published: August 2021

ABSTRACTThis research entitled Effect of Shariah Marketing and Coorporate Image on Customer Satisfaction JasindoOto At PT Asuransi JasindoSyariah Medan Marketing Office. This research used a quantitative approach which purposed to answer the question about whether there is the influence of sharia marketing and corporate image partially and simultaneously on customer satisfaction. Data was collected by distributing questionnaires with a sample of 74 respondents using multiple linear regression analysis. The research showed that the validity and reliability test are declared valid and reliable. Sharia marketing hypothesis test a positive and significant impact on customer satisfaction, this is evidenced by the significant value of 0.0000.05 with a strong correlation of 0.575 and the image of the company and significant positive effect on customer satisfaction, this is evidenced by the significant value of 0.000.05 with enough correlation of 0.333. Then for simultaneous test of 26.134 with a significance of 0.000. This means simultaneously independent variables significant positive effect on the dependent variable of customer satisfaction.Keywords: Sharia Marketing, Corporate Image, Customer SatisfactionABSTRAKPenelitian ini berjudul Pengaruh Syariah Marketing Dan Citra Perusahaan Terhadap Kepuasan Nasabah JasindoOto Pada PT Asuransi Jasindo Syariah Kantor Pemasaran Medan. Penelitian ini menggunakan pendekatan kuantitatif yang bertujuan untuk menjawab pertanyaan tentang apakah terdapat pengaruh syariah marketing dan citra perusahaan secara parsial dan simultan terhadap kepuasan nasabah. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan sampel sebanyak 74 responden dengan menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa uji validitas dan reliabilitas dinyatakan valid dan reliabel. Uji Hipotesis Syariah marketing berpengaruh positif dan signifikan terhadap kepuasan nasabah, dibuktikan dengan nilai signifikansi 0,0000,05 dengan korelasi yang kuat sebesar 0,575 dan citra perusahaan berpengaruh positif dan signifikan terhadap kepuasan nasabah, dibuktikan dengan nilai signifikansi 0,0010,05 dengan korelasi yang cukup sebesar 0,333. Kemudian untuk uji simultan sebesar  26,134 dengan signifikansi sebesar 0,000. Hal ini berarti secara simultan variabel bebas berpengaruh positif signifikan terhadap variabel terikat yakni kepuasan nasabah.Kata Kunci: Syariah Marketing, Citra Perusahaan, Kepuasan Nasabah
RELEVANSI FATWA DSN-MUI PADA PRAKTIK AKAD IJARAH PEMBIAYAAN MULTIJASA
Authors: Kasanah Nurul , Mustaqim Muhamad
Published: August 2021

Tulisan ini bertujuan menganalisis tentang relevansi praktik akad ijarah pada pembiayaan multijasa yang terjadi di PT. BPRS Gala Mitra Abadi Grobogan apakah sudah sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VII/2004 tentang pembiayaan multijasa dan tentang cara penentuan ujrahnya. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan pendekatan kualitatif. Data diperoleh dengan menggunakan metode wawancara, dokumentasi dan observasi, kemudian dianalisis menggunakan metode analisis deskriptif. Hasil penelitian ini menunjukkan bahwa: Pertama, praktik akad ijarah pada pembiayaan multijasa yang diterapkan oleh PT. BPRS Gala Mitra Abadi Grobogan kurang sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VII/2004 tentang pembiayaan multijasa dikarenakan pihak PT. BPRS Gala Mitra Abadi Grobogan memberikan dana/uangnya langsung kepada nasabah. Kedua, penetapan ujrah pada pembiayaan multijasa ini sudah ditentukan oleh pihak PT. BPRS Gala Mitra Abadi Grobogan berdasarkan lamanya jangka waktu yang diambil oleh nasabah dalam membayar angsurannya. Namun, ujrah ini juga bersifat fleksibel yakni ketika nasabah mampu mengembalikan pinjaman lebih cepat daripada waktu yang ditentukan maka akan mendapatkan diskon (pengurangan) ujrah. Penelitian ini membuktikan bahwa tidak semua lembaga keuangan syariah menjalankan fatwa DSN-MUI.
INFLUENCE ANALISYS OF MUDHARABAH, MUSHARAKAH, AND MURABAHAH FINANCING TO PROFITABILITY OF SHARIA COMMERCIAL BANK IN INDONESIA 2016-2019 WITH NON PERFORMING FINANCING AS INTERVENING VARIABLE
Authors: Dewantara Aditama , Bawono Anton
Published: August 2021

This study aims to determine the effect of mudharabah, musharakah, and murabahah financing on profitability through problem financing as a mediating variable. The examined data was sourced from the annual report of Islamic Banking Statistics published by the Otoritas Jasa Keuangan (OJK). The used analytical method is multiple regression and path analysis. The results of this study indicate that mudharabah, musharakah and murabahah financing do not have a significant effect on profitability directly. And then based on the path analysis stated that problematic financing can mediate the influence of musharakah financing on profitability, but it cannot mediate mudharabah and murabahah. The difference between this study with the others is the use of NPF as intervening variable wich is still rarely used by other researchers.
THE FRAME OF SHARIA ECONOMIC ON PAYLATER PAYMENT SYSTEM
Authors: Al-Mahbubah Rif’atul Muzayanah , Nurwakhidah Ana
Published: August 2021

This study aims to investigate the payment system mechanism in Paylater in Shopee e-commerce, as well as to find out the contract used in the payment system and to review the system in the frame of Islamic law. This research was prompted upon a loan system namely Paylater provided by Shopee e-commerce, one of the biggest markerplaces in Indonesia, which offers loans with installment system. The method used in this research was a field research method. In this study, the researchers gathered data by themselves. The data was obtained from the application regarding public knowledge of Paylater Shoppe payments. The results showed that the payment system mechanism is relatively easy to follow since the application provides simple and practical instructions. Meanwhile, the contract used in Paylater payments is bai 'as-salam, where there are still similarities and differences that still need to be studied. In conclusion, in a review of Islamic law the Paylater system is categorized as usury and gharar
UKRAINE IN THE CONDITIONS OF POLITICAL AND ECONOMIC TRANSFORMATIONS
Authors: Shynkar Viktor , Roshko Svitlana
Published: August 2021

The prospects for Ukraine's European integration require in-depth analysis and comparison of the legislative, economic, social and other dimensions of our country with the EU partners, as well as an assessment of their compliance with European integration principles. An objective analysis of compliance is equally relevant for both Ukraine and the European Community. The aim of the study is to develop theoretical, methodological provisions and practical recommendations for carrying out political and economic transformations in Ukraine, which will contribute to the integration of our country into the European Union. The scientific article provides a functional analysis of the main elements of macroeconomic policy, without the solution of which it is impossible to carry out effective economic reforms and the transformation of Ukraine into the EU structures, as well as methods of analysis and comparison are used while identifying certain economic and legal factors that stimulate or restrain the potential of the Association Agreement Ukraine - EU. To build an effective market economy in Ukraine, develop a business that really works, and in the interests of the welfare of citizens, it is necessary to reform AMKA and antimonopoly legislation. In March 2021, the Government of Ukraine approved the National Economic Strategy-2030. Several directions of this strategy began to be implemented. From July 1, 2021, the land market should fully start working in Ukraine. This, in turn, will contribute to the development of small and medium-sized agricultural enterprises. The transformation of Ukrainian society into "civilized" European and world structures also presupposes reforming the ecological situation in Ukraine. Work continues on one of the most important problems for the Ukrainian economy – the ACAA agreement ("industrial visa-free"). A comprehensive solution to these problems will contribute to the practical solution of the tasks of Ukraine's European integration policy. The article analyzes modern political and economic problems and development prospects of our country during the transformation period. The authors of the article consider the main directions of reforming the Ukrainian economy in the context of the implementation of Ukraine's European integration course. All political and economic reforms, which are carried out in Ukraine, are guilty of being coordinated with changes, which are being introduced in the EU. The perishing of the market transformation of the Ukrainian economy requires the approval of a regulatory framework, the completion of the process of forming an effective market infrastructure in the country, training of personnel, building workers in new minds. We are also important in the whole plan for the establishment of the Institute of Private Power, for the protection of the national capital, for the stimulation of education, for small business.
DEVELOPMENT OF ACCOUNTING REPRESENTATION OF SETTLEMENT TRANSACTIONS USING AGRARIAN RECEIPTS
Authors: Hevchuk Anna
Published: August 2021

Іn the article the tendencies of development of calculations by agrarian receipts at the enterprises of the sphere of agribusiness are considered. Formation of improvement of a technique of accounting reflection of calculations by agrarian receipts demands introduction of normative regulation of operations with agrarian receipts. The study allowed to identify and describe business models of agricultural receipts that are successfully used in practice by agribusiness enterprises: Business Model 1 (Agricultural Producer-Supplier), Business Model 2 (Agricultural Producer-Bank), Business Model 3 (Agricultural Producer-Trader) , Business Model 4, Business Model 5, Business Model 6 (Agricultural Producer-Cooperative), which has an impact on the accounting of payments by agricultural receipts. It is confirmed that the improvement of the methodology of accounting calculations by agricultural receipts is proposed to be carried out by introducing additional sub-accounts and their analysis, namely 634 – Calculations. with suppliers secured by agricultural receipts, 686 – Calculations secured by agricultural receipts, 551 – Calculations secured by long-term agricultural receipts, 507/607 – Financial resources secured by agro-receipts, 185 – Accounts receivable on long-term agricultural receipts, receipts, 370 051 – Guarantees and collateral provided under agricultural receipts and 061 – Guarantees and collateral received under agricultural receipts (analytics 061.1 / 051.1 – future harvest; 061.2 / 051.2 – Live animals; 061.3 / 051.3 – Products of animal origin; 061.4 / 051.4 – Products of plant origin ; 061.5 / 051.5 – Organic products, etc.), 9491 "Costs of agricultural receipts", which will generate relevant information for effective management decisions in terms of economic activity of enterprises in the field of agribusiness. In further research it is planned to develop a model of accounting support for risk management of the use of agricultural receipts in the activities of agricultural businesses, which will form a comprehensive approach to the study of this problem.
DEVELOPMENT OF THE FINANCIAL MONITORING SYSTEM AS A COMPONENT OF FORMATION OF EFFECTIVE CONTROL AND SECURITY IN UKRAINE
Authors: Dropa Yaroslav , Teslya Sofiya , Pikhotska Maria
Published: August 2021

The article considers the problem of legalization (laundering) of proceeds from crime and terrorist financing, which is a global threat to economic and political security in the world and in Ukraine in particular. In the domestic economy, this problem is complicated by a number of factors, in particular: the high level of the shadow economy, corruption, protracted military conflict and occupation of part of the territory, political instability and low business culture. The solution to these problems is possible through the organization of an effective system of public financial monitoring, which will help curb the growth of organized crime by taking measures to prevent money laundering, financing the production of weapons of mass destruction and terrorism. Given the above issues, the paper reveals the essence, objectives, functions and role of financial monitoring in ensuring economic security. The authors analyze the legal framework for the formation of financial monitoring in Ukraine, emphasize the positive trends of its development, as well as, taking into account foreign experience, suggest ways to improve it. An analysis of financial indicators that reflect the financial transactions that are subject to financial monitoring during 2011 – 2020 and emphasizes that the banking system plays an important role in combating money laundering and financing of criminal activities. The role of the National Bank of Ukraine in conducting systematic monitoring of the activities of banking institutions and non-banking financial organizations is determined, the activity of domestic subjects of primary financial monitoring in general is assessed. It is noted that the effectiveness of the national risk assessment system directly depends on effective cooperation on a joint basis of the subjects of state financial monitoring, the subjects of primary financial monitoring, law enforcement agencies and non-financial institutions. It is argued that in order to preserve and develop market principles of the financial system and security of Ukraine, it is necessary to develop a comprehensive system of financial monitoring as an important factor in increasing the level of national security.
THE INFLUENCE OF TAX DIFFERENCES ON THE INDICATORS OF FINANCIAL RESULTS OF BUSINESS ENTITIES: IDENTIFICATION AND ACCOUNTING
Authors: Ponomarenko Oksana , Kantsedal Nataliya
Published: August 2021

The article establishes the measure and direction of the influence of tax differences on the indicators of financial results of business entities and outlines approaches to the construction of an adequate accounting mechanism for income tax collection processes. An analysis of the impact on the financial result of a number of tax differences arising from typical business transactions: accrual of depreciation, disposal of an object of fixed assets, etc. It was proved that in the economic space of Ukraine there was no completion of the processes of final implementation of the simplification of the determination of the object of taxation by income tax of legal entities by synchronizing the indicators of "accounting" and "tax" profit. Measures implemented with the introduction of the Tax Code to harmonize the regulatory framework of accounting and tax accounting for taxation of profits of enterprises were analyzed. Details are given of the characteristics of income recognition for tax purposes by date and special rules for income recognition after the abolition of the category "gross income". It was established that the implementation of tax legislation regarding financial results is carried out by means of recognition and response to the presence of tax differences. Today, there are differences in the accrual of depreciation of non-negotiable assets with respect to financial performance; differences from the formation of reserves and collateral, differences in transactions for the sale or disposal of securities; Differences from financial transactions. The article discloses the essence of methodological approaches to calculating tax differences for such operations. The conclusion is justified that crisis phenomena in the country's economy and the impact of the pandemic on the global economic space actualize the need to reflect not only real, but also potential assets and liabilities, in particular deferred tax assets and deferred tax liabilities. The introduction of new documentary forms of accounting for tax differences and separate income and expenditure accounts for tax purposes can also be considered as areas of improvement of income tax accounting.
CUSTOMER LOYALTY MANAGEMENT IN THE AIRLINE'S DEVELOPMENT STRATEGY
Authors: Kolbushkin Yuriy , Cherpak Oleh
Published: August 2021

This article considers the main approaches to the study of customer loyalty and the reasons that form a certain model of consumer behavior during consumption of goods and services. The place of customer loyalty programs in the company's development strategy and in the system of ensuring its competitive advantages in the market has been established. The importance of consumer loyalty programs as an effective marketing tool for the formation of trusting long-term and mutually beneficial relations of the organization with the consumer is emphasized. The peculiarities of the use of customer loyalty programs by airlines are considered. The "bottlenecks" of customer loyalty programs used by modern airlines have been identified. The key factors influencing the segmentation of the passenger air transportation market are highlighted. The tendencies of growth in the number of airline customer loyalty programs by regions of the world are analyzed. The advantages and disadvantages of the main customer loyalty programs of the world's airlines are systematized. It is established that during the development of a set of measures aimed at increasing consumer loyalty, the airline's management should address the objectives of increasing consumer loyalty, develop a set of measures to increase satisfaction and consumer loyalty, ensure the growth of consumer behavior. In addition, the airline's management should focus on the internal environment and create interest in the airline's staff in the results of the consumer loyalty program, as well as in improving the quality of service and communication with consumers. Effective implementation of measures aimed at increasing consumer loyalty is impossible without regular monitoring of changes in consumer loyalty over a period of time, as well as determining the extent of the impact of measures on consumer loyalty. Having gathered a database of regular customers, the airline gets ample opportunities to analyze the contingent of its customers, evaluate and make operational decisions that will help adjust the customer loyalty program, advertising, and possibly the assortment policy of the airline.
MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF COMPLIANCE WITH THE LAWS OF THE PROPORTIONALITY OF THEIR FUNCTIONING AND DEVELOPMENT
Authors: Kryvovyazyuk Igor , Savka Bohdan
Published: August 2021

The article reveals the feasibility of implementing comprehensive diagnostics to identify the internal state of export-oriented innovative business. The use of the monographic method became the basis for further generalization of modern views on the researched issues and allowed clarifying the essence and giving a detailed description of the diagnostics of the internal state of the innovative business. The use of a comprehensive approach to the diagnostics of the state of export-oriented innovative business is proposed based on the results of analysis and systematization of approaches to the diagnostics of the internal state of the enterprise. Its implementation will provide a comprehensive study of the internal state of the business, identify deviations from regulatory indicators, the development of a plan to improve the established condition.
Comprehensive diagnostics of the internal state of the export-oriented innovative business of JSC “Kharkiv Bearing Plant” for 2016–2020 revealed its improvement in the studied period due to the improvement of production-technological and marketing-sales components. The financial situation and management are problematic. Integral assessment and diagnostics of the level of internal state of export-oriented innovative business of JSC “Kharkiv Bearing Plant” showed that it is far from ideal (0.261–0.657), equal to one, throughout the study period.
The focus of development of export-oriented innovative business in modern conditions is to increase the brand reputation and ensure entry into the segment of more reliable and quality products, outsourcing components, improving economic relations with foreign companies. It is established that to further improve the state of such business in the process of making managerial decisions based on diagnostic results should use a comprehensive approach by implementing integrated management of IPE (innovation, projects, efficiency), which will improve several components the internal state of the export-oriented innovative business and increased profitability of the business as a whole.
JUSTIFICATION OF THE NEED FOR CAPITALIZATION OF RAILWAY TRANSPORT
Authors: Potetiuieva Maryna
Published: August 2021

The article examines the need for capitalization of railway transport and notes that a stable railway transport is a guarantee of development of all sectors of the economy, and its effectiveness is determined by the dynamics of recovery of fixed assets, growth of demand for rail transport, structural reform, efficiency of tariff policy, state-regulated natural monopoly sectors, the intensity of use of international transport corridors. The contribution of railway transport to the economic development of the country is determined, which is manifested in the effect of the network, improvement of results, reliability, market size and productivity. The main factors that prompted railway transport to capitalize are identified, which include: restructuring (involves market introduction and competition in areas that are not a natural monopoly), market liberalization and the creation of joint ventures or public-private partnerships. These factors were considered on the example of railway transport in European countries, in particular, the restructuring was considered on the basis of the experience of Polish Railways, market liberalization - Lithuanian Railways, and public-private partnership - French National Railways. Consideration of the capitalization of railway transport took into account its attribution to the critical infrastructure and the commitment to perform socially important tasks. The analysis allowed to identify a number of advantages (relative efficiency, the possibility of using different types of packaging and forms of transportation, flexibility of delivery, independence from climatic conditions and seasonality) and disadvantages (large infrastructure, increased costs in case of increasing transportation distance, transshipment in case of intercontinental transportation etc.). It is substantiated that the formation of a systematic approach to the capitalization of railway transport will increase the efficiency of equity use, maximum satisfaction of demand in the market of transport services, the formation of economically sound management structure and maximize the efficiency of financial investments.
FINANCING OF GENERAL SECONDARY EDUCATION INSTITUTIONS IN THE CONDITIONS OF DECENTRALIZATION: PROBLEMS AND PROSPECTS OF DEVELOPMENT
Authors: Lukashenko Lubov
Published: August 2021

The article investigates the main ways of financing general secondary education institutions in Ukraine and developed foreign countries. The main world models of education financing are considered. The foreign experience of management and financing of general secondary education is generalized. Some measures are proposed to eliminate problems with the allocation and use of financial resources for education. The purpose of the study is to identify the features of the system of financing of general secondary education at the present stage and to outline the directions of its reform in the conditions of decentralization and administrative reform based on foreign best practices. The article presents the main models of financing education in different countries. The main problems characteristic of the education sector are identified. There is an imperfect funding mechanism, based on directing funds for the maintenance of general secondary education, rather than on ensuring the quality of education in accordance with the principle of «money follows the child», lack of incentives and opportunities for professional development of teachers. The analysis shows that, despite the reform of general secondary education in Ukraine and the planned positive changes and new opportunities due to administrative and financial decentralization, there are a number of factors that negatively affect the financial security of the education sector. These include: shortage of professionals with experience who could implement new powers and manage the distribution of financial resources on the ground, irregular receipt of budget funds and non-transparency of their distribution at the regional and local levels, corruption in education authorities, low financial capacity of communities, imperfection legislation, conflicts over school closures. Therefore, a special role in the process of reforming education should be played by the system of management and control over the activities of budgetary institutions for the efficient use of financial resources of the state. To improve the situation at this stage, the policy of financing education should be formed in accordance with the Constitution of Ukraine, which regulates the allocation of at least seven percent of GDP for education and socio-economic feasibility of budget expenditures. It is expedient to reform general secondary education by combining domestic and world experience.
EVALUATION OF THE EFFECTIVENESS OF DIGITAL ADVERTISING AND IMPACT ON THE MARKETING ACTIVITIES OF THE ENTERPRISE
Authors: Khrapkina Valentyna , Ivanova A.O.
Published: August 2021

The trend of modern business conditions is the digital transformation, which affects all areas and focuses on the use of digital technologies in the activities of enterprises. Advertising is an integral part of this process. Therefore, it is important to understand the role of digital advertising in the effective promotion of enterprises in the market, and learn to properly use marketing tools depending on the type of activity. The article evaluates the effectiveness of digital advertising and its impact on the marketing activities of the enterprise. It is proven that Internet marketing is becoming increasingly popular due to the availability and reach of the audience. During the pandemic, the number of Internet users who prefer Internet advertising has increased significantly. The main tendencies of advertising activity of enterprises are characterized. The results of the analysis indicate that online advertising is actively developing. Its advantage is to get the greatest effect from the potential target audience, and therefore more and more companies use it in their activities. It was found that during the coronavirus pandemic (COVID-19), only two tools managed to maintain a positive growth rate - social networks and paid search. The actual tools of marketing activity are systematized and their advantages are determined. Observing the active development of digital advertising, we note that Facebook and Google have covered almost the entire advertising market and all the costs of businesses that were spent on advertising, usually spent on these two sites. The main criteria that digital advertising must meet have been clarified.
PLACE OF COMMUNICATION IN THE INFRASTRUCTURE OF THE INSURANCE COMPANY MANAGEMENT
Authors: Zhuravlova Tetiana , Abernikhina Iryna
Published: August 2021

The article examines the nature and role of communications in insurance management, which is not sufficiently covered in existing research. Emphasis is placed on the fact that the issues concerning the management of communications in the process of concluding, supporting the insurance contract, as well as in the process of work of the insurance company with the complaints of policyholders have not been studied enough. It is revealed that information, communications, together with tools to ensure their effective use, is part of the infrastructure of the insurance company management. Types of communication of insurance companies are studied. The authors distinguish two sub-processes of the communication process: the first involves the impact on target and other audiences of potential future consumers; the second sub-process helps to get feedback on the reaction of these audiences and convey their impressions to the insurance company. Both sub-processes are equally important, their unity and efficiency create a communication system of the insurance company. As a result of the analysis of available research, the authors have identified three stages of communication interaction of the insurance company with policyholders: the stage of attracting potential policyholders; the stage of communication interaction of the insurance company and the policyholder in the process of concluding and maintaining the insurance contract; stage of communication interaction of the insurance company and the policyholder in the process of working with complaints. The article considers the stages of communication interaction of the insurance company with policyholders the most significant subject of the external environment in terms of achieving the company’s goal. The authors note that at the first stage, insurance companies use traditional and non-traditional tools of marketing technologies as communication tools. In the second stage, communications take place during the sale of the insurance product (which is implemented in the following sequence: establishing contact with the client; forming the policyholder’s belief in the need to purchase insurance; registration of the insurance contract) and subsequent support of the insurance contract. At the stage of communication interaction between the insurance company and the policyholder in the process of dealing with complaints, mainly digital communication tools are used. As a result of the study, the authors have made the following conclusions: the available scientific publications do not pay enough attention to the nature and role of communications in insurance management, and there is no systematization of tools at each stage of communication interaction with insurance companies.
ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS
Authors: Kushnir Lyudmila , Korkushko Oleg , Kushnir Volodymyr
Published: August 2021

In the article is considered the problem of accounting policy of the enterprise, the organization of accounting, and the peculiarities of the impact on them of their objects and elements. The urgency of the study is due to the fact that functioning in the global economy as a business entity; each company must provide a state of its financial results and resources, in which it would stably retain the ability to continuously carry out its financial resources to its employees. Accounting policy is not only a set of methods for reporting, but also a tool for organizing and managing accounting in the enterprise. Along with highlighting the features of the accounting policy of a particular enterprise, it is recommended to use conventional accounting materials and workflow charts, job descriptions, automated accounting projects, plans for what will be the organization of accounting in this industry. At the same time, the use of constituent documents, which are devoted to the basic principles and structure of economic and organizational activities, which overlap with the organization of accounting and accounting policy, their objects and elements, has become important. Acquiring in market conditions not imaginary, but real financial independence, bearing real economic responsibility for efficiency of managing and for timely performance of financial obligations, the enterprises are capable to reach stability of the finances, only at strict observance among which principles, obtaining maximum profit at minimum cost and rationally organized accounting and accounting policy. This condition is decisive for the formation of the financial condition of the enterprise – a complex, integrated in many respects characteristics of the quality of its activities. The accounting policy of the enterprise regulates the method of accounting, and the organization of accounting provides for the organization of the accounting process and the work of the accounting staff. The accounting policy is prescribed by the order on the accounting policy of the enterprise, which contains a description of methodological principles, issues of technology and organization of accounting. The accounting policy of the enterprise contains a number of elements on which the result of financial activity depends. The objects of accounting policy in most cases coincide with the objects of accounting, the elements of accounting policy are alternative options for accounting of individual objects provided by regulations; accounting estimates include the amounts of financial statements that were calculated by the management of the enterprise, and are acceptable in accordance with the provisions of accounting for the impossibility of determining their exact values. In the article proposed the directions of influence of the elements of accounting policy in the formation of certain indicators at financial statements and financial results in order to make operational management decisions.
MULTI-FACTOR MODELS FOR INVESTMENT PREMIUMS VALUATION: DISCOURSE ANALYSIS AND ITS PLACE IN THE PARADIGM OF INTERNATIONAL PORTFOLIO INVESTING
Authors: Dziuba Pavlo
Published: August 2021

The paper dwells on multi-factor models of individual securities and investment portfolios expected returns and investment premiums valuation. Main stages of these models appearance and development are discovered. Theory and practice realized that single-index models were not relevant in terms of estimating expected returns, since at least several basic factors affected premiums substantially. Notwithstanding the basic principle of compensating risk beared by respective return remained unchanged two new models – intertemporal CAPM and international CAPM were underlying dynamic development of multi-factor models. The latter along with market risk factor considered other premium components like those resulting from exchange rate risks for different currencies. Components of scientific discourse in this field are identified, position of models under question in contemporary theory of international portfolio investing is defined. Multi-factor models expanded and enhanced portfolio paradigm of international investing, particularly its specific concept of expected returns valuation. Unlike some other paradigm components this concept is proved to be positive theoretically and well applicable in practice. Factors of international models of investment premiums valuation origin are specified. More precise emphasize is made on international multi-factor CAPM and APT models. More cross functional nature of arbitrage pricing model compared to CAPM is justified.
Gnoseological status of Fama and French multi-factor model is specified. Its affiliation with both existing paradigms of international investing – value investing and portfolio paradigm is argued. This in turn determines its unique position in existing knowledge in the field. Technically and methodologically it was developed on the ground of traditional CAPM model – it implies existing risk factor, specific sensitivity ratio to the existing risk factor and respective investment premium. This justifies the model affiliation with traditional and dominating portfolio paradigm of international investing. On the other hand, in its current version the model completely corresponds with value paradigm principles. Intrinsic, internal value of securities is defined, the valuation is subjective, traditional fundamental analysis ratios like book-to-market value index are used. The model thus establishes particular connection between two paradigms of international portfolio investing.
IMPROVEMENT OF ECONOMIC RELATIONS BETWEEN ENTERPRISES FOR PRODUCTION AND PROCESSING OF CEREAL CROPS GRAINS
Authors: Kuzmenko Olha
Published: August 2021

The need to improve production relations and find the most rational form of their implementation in the production and processing of cereals is due to the high economic and commercial interdependence of agricultural producers and processing and trade organizations. The integration of agricultural producers and infrastructure enterprises in the cultivation and processing of cereals should include not only the rational placement of production complexes, but also the creation of supply and marketing forms of associations, which are characterized by high technological support of the production process. The relationship between the structural elements differs from others in that the grain of cereals is characterized by a long shelf life and is easily transportable. This allows you to use the gradual implementation and resale, which causes an increase in prices for finished products, but does not affect the volume of profitable enterprises. At the same time, it should be noted that it is difficult to unambiguously assess the effectiveness of integration formations, as statistical accounting is not established, and access to information on business results throughout the technological chain, ie the corporation as a whole, is limited. The most difficult problems fall on the observance of legal norms of joint functioning, regulation of economic relations of the investor with agricultural enterprises. Existing domestic economic relations in most integrated associations are built to maximize investor profits, while the interests of agricultural enterprises are not protected. For the most part, economic relations between the subjects of the integrated structure meet the interests of the investor-integrator in order to quickly return the funds and get the maximum profit from the financial results of agricultural producers. It is justified to develop a mechanism for interaction of economic interests of entities producing and processing grain of cereals based on the use of economic levers of influence, which will establish proper production relations and guide all participants to obtain finished products with high economic efficiency.