bluuebunny/crossref_metadata_2025 huggingface dataset:
ЦИФРОВІЗАЦІЯ ПРАВОСУДДЯ У КОНТЕКСТІ ВПРОВАДЖЕННЯ СИСТЕМИ E-СУД: ВИКЛИКИ ТА ЗАВДАННЯ
Authors: Барабаш Ольга Олегівна
Published: May 2023

У статті проаналізовано нормативно-правові акти, що регламентують цифровізацію судової системи. Розглянуто основні елементи цифрового правосуддя, що використовуються в сучасній Україні. Розкрито підходи до можливості використання штучного інтелекту у вітчизняній судовій системі. Акцентовано на терміні «цифровізація правосуддя», зокрема в контексті переміщення більшості комунікацій у цифрове середовище, а також на основі огляду систем, що забезпечують сьогодні судовий процес. Окрім того, у статті порушено питання про важливість та необхідність впровадження цифрових технологій при здійсненні правосуддя і те, які проблеми треба подолати під час цифровізації та інформатизації правосуддя. Розглянуто переваги й недоліки електронних технологій, а також те, з якими бар’єрами можуть зіткнутися судді під час цифровізації суду, які заходи доведеться вжити, щоб впровадити сучасні технології під час цифровізації правосуддя. Виокремлено проблеми, без розв’язання яких електронне правосуддя не зможе розвиватись, а саме: відставання програмної складової від сучасних стандартів; недостатність технічного забезпечення, особливо у віддалених регіонах; відсутність загального інтерфейсу та стандартів обміну даними; відмова від документальної форми подання інформації як від основної для юридично значущої інформації; ігнорування особливостей цифрового середовища. Відтак запропоновано варіанти розв’язання цих проблем. Наголошено, що цифровізація спрямована на створення системи комунікації між учасниками судового процесу. Ідея електронного судочинства стала можливою завдяки використанню IT-технологій у правосудді. Зроблено висновок, що електронне правосуддя як позитивна перспектива, наразі здатна створити ефективний спосіб комунікації, а саме передачу інформації через мережу Інтернет: подання позовних заяв, клопотань, скарг, проведення засідань що, безумовно, є позитивним для реалізації основних цілей правосуддя, здатних значно спростити, прискорити та мінімізувати витрати учасників судового процесу на відвідування судових установ. Така система значно спрощує і прискорює їх діяльність, роблячи роботу суду продуктивнішою.
НАПРЯМИ ПІДВИЩЕННЯ ПРИБУТКОВОСТІ ДІЯЛЬНОСТІ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ
Authors: Жовтяк Ганна , Cерьогіна Дар’я , Жовтяк Анастасія
Published: May 2023

Стаття присвячена визначенню напрямів підвищення прибутковості будівельних організацій. Найважливішим показником розвитку компанії є її прибутковість. Питанням прибутковості присвячено ряд праць вітчизняних і зарубіжних учених. Для більшості вітчизняних підприємств проблема підвищення прибутковості залишається вкрай актуальною і потребує невідкладного вирішення, будівельні підприємства не є винятком. Ці підприємства виконують ряд важливих економічних і соціальних функцій. На основі аналізу факторів, що впливають на прибутковість будівельних організацій, доведено, що на сьогоднішній день основними напрямками її підвищення можуть бути технічні, організаційні та економічні. Серед основних визначили «скидання баласту», вдосконалення кадрової політики, оптимізацію управління витратами та логістикою, вдосконалення інвестиційної політики, посилення та оптимізацію маркетингової складової та перегляд цінової політики підприємств.
ПРОВІДНИКИ ЕКОНОМІЧНОГО ПРОГРЕСУ: РОЛЬ МАЛИХ І СЕРЕДНІХ ПІДПРИЄМСТВ У ЗРОСТАННІ ЗАЙНЯТОСТІ ТА ДОХОДІВ В УКРАЇНІ
Authors: Мініна Вікторія
Published: May 2023

Малі та середні підприємства визначенні важливою складовою економічного прогресу і забезпечують більшість робочих місць та значний оборот. Зазначається, що МСП становлять понад 99% від загальної кількості підприємств, проте більшість з них відноситься до категорій маленьких і мікропідприємств. Було розглянуто критерії класифікації підприємств за розміром в Україні, а також нормативні акти, які регулюють цю класифікацію. Подаються статистичні дані про розвиток малого та середнього бізнесу, в які показують, що в довоєнний період кількість підприємств зросла, а зайнятість і оборот збільшилися. Стаття вказує на проблеми, з якими стикаються підприємці в Україні, такі як недостатній доступ до фінансування, низька популярність статусу юридичної особи та логістичні проблеми. Також зазначається, що більшість підприємств належать до категорії маленьких і мікропідприємств, що вказує на проблеми розвитку середнього та великого бізнесу. Наголошено на важливості розвитку МСП та запропоновано заходи для підтримки їх розвитку, такі як спрощення адміністративних процедур, розвиток системи фінансування, підвищення кваліфікації підприємців і організація тренінгів.
ДІДЖИТАЛ ТРАНСФОРМАЦІЯ БІЗНЕСУ В УМОВАХ СУЧАСНИХ ЗМІН
Authors: Павловський Максим , Гацька Людмила , Завадська Олена
Published: May 2023

Cтаття присвячується вивченню особливостей діджитал трансформації бізнесу під впливом змін у середовищі його функціонування, а також визначенню тенденцій останніх років у цій сфері. Визначено тенденції у цифровому світі, які впливають на збільшення обсягів цифрової трансформації. Проаналізовано етимологію поняття діджитал трансформація, визначено її відокремлені риси, які відрізняють її від поняття цифровізації. Встановлено мету, яку переслідують підприємства під час прийняття рішення про цифрову трансформацію. Наведено основні переваги для бізнесу від діджитал трансформації. Визначено аспекти бізнесу, які підлягають діджитал трансформації при використанні цілісного підходу. Систематизовано аспекти, які впливають на ефективність діджитал трансформації. Узагальнено основні тенденції, які відбувались у сфері дослідження під впливом запровадження загальносвітового карантину через поширення COVID-19 та після неї. Виокремлено ключові тренди, поширені в сучасному технологічному середовищі. Визначено недоліки цифрової трансформації.
КЛАСИФІКАЦІЯ ПРОДУКЦІЇ БДЖІЛЬНИЦТВА ДЛЯ ПОТРЕБ БУХГАЛТЕРСЬКОГО ОБЛІКУ
Authors: Шульган Марія
Published: May 2023

Галузь бджільництва, яка відноситься до сільського господарства відіграє важливу роль у розвитку економіки України. Продукція бджільництва і мед на економічному ринку мають велику цінність, приносить економічну вигоду пасічникам і господарствам та підвищує рентабельність галузі. За останні роки продукцію бджільництва часто стали використовувати в апітерапії, харчовій та фармацевтичній промисловості. Саме вона утворюється в результаті життєдіяльності бджолиних сімей. Стаття присвячена розгляду класифікації продукції бджільництва для потреб бухгалтерського обліку. Зокрема: воску, прополісу, маточному молочку, квітковому пилку, бджолиному обніжжю і бджолині отруті, підмору та інших. Впровадження технології виробництва цих продуктів на пасіках дає змогу певною мірою задовольнити зростаючий попит на них. Практично вся продукція бджільництва має лікувальні властивості, різноманітна за складом та неповторна своєю природою. Бджільництво, ще називають народногосподарською галуззю. Аналізуючи питання класифікації продукції бджільництва для потреб бухгалтерського обліку, варто зазначити, що медова продукція є стратегічно важливою та має безвідходне виробництво. Використання сортів меду у випічці, у пергово-медових сумішах, виготовлення арома-свічок з воску, використання воску в домашньому господарстві та для лікування у косметології, використання маточного молочка, бджолиної отрути, квіткового пилку в медицині, все це, є актуальним на сьогоднішньому ринку. Таким чином, пасічник використовує всю продукцію бджільництва, тим самим забезпечує своє господарство стабільністю розвитку та галузі в цілому. На основі літературних джерел та наукових досліджень проаналізовано класифікацію всієї солодкої продукції, розглянуто хімічний склад медів задля розкриття його якісних характеристик. Адже саме якісні характеристики не тільки меду, але й всієї бджолиної продукції, забезпечують вихід на зовнішні ринки збуту. Встановлено, що комплексне використання бджіл збільшує прибуток від них, а співвідношення виробництва різних продуктів на пасіках визначають з урахуванням можливостей кормової бази, спеціалізації галузі, рівня кваліфікації бджолярів та ряд інших факторів.
¿Qué puede aportar la imposición sobre la riqueza (y cómo)?
Authors: Díaz de Sarralde Miguez Santiago
Published: May 2023

El objetivo de este artículo será ayudar a situar en un mismo esquema los elementos que deberían tenerse en cuenta para responder a la pregunta inicial –¿Qué puede aportar la imposición sobre la riqueza (y cómo)?– repasando dentro del mismo los argumentos a favor y en contra de la imposición sobre la riqueza y las posibles alternativas de cara al futuro.
Imposición sobre la renta personal: ¿qué sabemos de la relación entre redistribución y costes de eficiencia?
Authors: Esteller Moré Alejandro
Published: May 2023

La teoría de la imposición óptima ofrece recomendaciones sobre el diseño de un impuesto no-lineal sobre la renta que, minimizando los costes de eficiencia, maximice la redistribución. Para hacer operativas tales recomendaciones, es necesario disponer de la elasticidad de respuesta de los contribuyentes ante aumentos del tipo impositivo marginal, que junto con la forma de la distribución de la renta laboral y las preferencias sociales por la redistribución acaban determinando el diseño óptimo del impuesto. La teoría económica y los estimadores provistos en la literatura dotan, pues, al decisor social de un potente instrumental para guiar el diseño impositivo. Esto es lo que se revisa en este artículo de carácter panorámico.
Desigualdad, pobreza y carencia material en la Unión Europea: Un análisis con datos macro del rol de las políticas fiscales
Authors: Gil-Bermejo Lazo Celia , Sánchez Fuentes Antonio Jesús , Vides González José Carlos
Published: May 2023

Dentro de la arquitectura institucional de la Unión Europea, uno de los objetivos fundamentales a nivel social y económico es la reducción de la pobreza, la desigualdad y la identificación de hogares vulnerables con carencias materiales severas. En este sentido, cabe preguntarse si la política fiscal puede ser relevante dado que, a diferencia de la política monetaria, su gestión recae sobre los países miembros. En línea con propuestas recientes que analizan el impacto distributivo de las políticas fiscales (Bazoli et al., 2022), en este artículo analizamos para el periodo 2008-2019 las relaciones existentes entre las principales dimensiones distributivas (desigualdad, pobreza y carencia material severa) y los principales indicadores fiscales. Nuestros resultados sugieren que los indicadores fiscales impactan de forma significativa sobre la desigualdad y pobreza relativa, tanto por la vía del gasto (consumo público) como de los ingresos (impuestos directos e indirectos).
Estimando las relaciones entre gasto público y crecimiento económico en los países avanzados
Authors: Bandrés Moliné Eduardo , Gadea Rivas María Dolores
Published: May 2023

Este trabajo presenta diferentes estimaciones de la relación entre gasto público y crecimiento económico para una amplia muestra de países avanzados.  La investigación se desarrolla mediante la aplicación de modelos VAR, mínimos cuadrados ordinarios dinámicos y modelos con coeficientes que varían en el tiempo.  El análisis se completa teniendo en cuenta la composición del gasto público y la calidad de las instituciones.
FILM AS MEDIA IS EMPOWERED DURING THE COVID 19	BY THE NDALEM AGENG PRODUCTION
Authors: Wiranto Retnowati , Suryanto Hari
Published: May 2023

The Ndalem Ageng Surakarta art community has experienced limited activity and movement since the Covid 19. This paper aims to provide ideas and motivate art workers, especially the Ndalem Ageng Production Community, Surakarta to continue working and growing in the new normal era through a local wisdom approach using the Javanese language and empowering artistic people as a way to empower and grow together through a film approach. The method used in this activity is participatory and directly involved in the Ndalem Ageng art community for a relatively long time so that they can really understand the issues, thoughts, behaviors and types of art owned by art workers who are members of the Ndalem Ageng community. The result of assisting the Ndalem Ageng art community is the realization of creative artistic activities through a film approach by combining the world of stage and film into a unique and interesting work. In conclusion, amid the new rules of behavior, the new normal post-covid-19, the Ndalem Ageng Surakarta art community, with different artistic backgrounds, can still continue their works of art by motivating one another and working together in film production. Efforts to establish networks through social media, meetings, discussions, offline sharing are carried out as a basis for mutual trust and mutual growth. In this new normal era, it has been proven that the Ndalem Ageng art community remains creative and works and is responsible for the processes being carried out.
The Protection of Whose Communities?: A Comparative Municipal Case Study of Sex Work Bylaws & Their Enforcement in the Wake of Bill C-36
Authors: Holtz-Schramek Evangeline
Published: May 2023

This Major Research Project (MRP) concerns the enforcement of licensed indoor sex work bylaws in Canada through a comparative analysis of two municipalities: Toronto, ON and Vancouver, BC. My MRP asserts that, in spite of the continued criminalization of many aspects of sex work at the federal level in light of the passing of Bill C-36, The Protection of Communities and Exploited Persons Act, in 2014, some municipalities in Canada have continued to condone sex work through their bylaws and enforcement mechanisms. My research finds that while there are similarities between the bylaws themselves in these two jurisdictions, the primary difference between the two cases is as a result of enforcement practices. I assert that Vancouver’s adoption of GBA+ and intersectional-informed femocratic administrative tools at the municipal governmental level is one of the primary drivers leading to the outcome of some licensed indoor sex workers in Vancouver being able to work with greater respect and less harassment than licensed indoor sex workers in Toronto. However, while aspects of Vancouver’s approach demonstrate some positive developments that correlate to benefits for some of its city’s sex workers, the findings of my MRP reveal that Canada’s two largest Anglophone cities both have a lot of work to do to better support and protect some of their most vulnerable workers. 
Camera Trap Approaches Using Artificial Intelligence and Citizen Science
Authors: Rahardja Untung
Published: May 2023

For the purpose of tracking several animal species, camera trapping is developing into a more reliable and popular technology. The idea of "citizen science"—incorporating members of the public into the research process—has been gaining momentum concurrently . As a result, millions of individuals have made contributions to research in numerous sectors. Despite early acknowledgment of camera traps' significance for public engagement, they were previously unsuited for citizen science. Academics are seeking assistance in categorizing film as a result of camera trap technological advancements that have made cameras more user-friendly, as well as the massive amounts of data that they now collect. Because of this, there are many camera trap efforts that now involve public participation, indicating that camera trap research is now a viable choice for citizen science. In order to categorize films, researchers are also applying artificial intelligence (AI). Although it has already been established that this rapidly developing field is useful, accuracy varies, Furthermore, AI does not provide the social and engagement advantages that citizen scientific endeavors provide. More attempts at fusing citizen science and AI are being suggested as a strategy to boost classification efficiency and accuracy while maintaining public interaction.
Smart Cities Using Machine Learning and Intelligent Applications
Authors: Giri Prawiyogi Anggy , Purnama Suryari , Meria Lista
Published: May 2023

The goal of smart cities is to properly manage to expand urbanization, Reduce energy usage, Enhance the economic and quality of life of the locals while also preserving the environment conditions, and improve people's ability to use and adapt modern technology used in information and communication efficiently (ICT). Information and communication technology (ICT) is central to the concept of smart cities because it facilitates the development of policies, decision-making, implementation, and, eventually, the provision of useful services. This review's main objective is to examine how machine learning, deep reinforcement learning (DRL), and artificial intelligence are advancing smart cities. The previous strategies are effectively utilized to provide the best policies possible for a number of challenging issues relating to smart cities. The uses of the earlier methods are thoroughly discussed in this survey. in intelligent transportation systems (ITSs), Cybersecurity, as well as smart grid energy efficiency (SGs), ensuring the best 5G and beyond 5G (B5G) networking service, as well as a smart city with a smart health system, by effectively using unmanned aerial vehicles (UAVs). Finally, we list a number of the above-mentioned research problems and potential future directions approaches can be extremely helpful in bringing the idea of a smart city to life.
Remote Medical Applications of Artificial Intelligence
Authors: Hudiono Rini Kartika , Watini Sri
Published: May 2023

Artificial intelligence, usually referred to as AI, is one of thetechnologies that is a cornerstone for the sustainability ofhuman activities. When we hear the term AI, we instantly seerobots that can perform tasks independently much like aperson. An artificial intelligence (AI) system might be used toforetell user interests. What role does artificial intelligence (AI) playin the usage of telemedicine, for instance, in the context of mobileapplications? Benefits for the patient will be provided through theapplication of AI technology. Definition of mobile telemedicine as itrelates to Halodoc refers to a network-based health consultationservice that allows patients and doctors to consult. AI may research apatient's history and the actions that are performed on them. In orderto increase performance efficiency between physicians and patientsand ensure the security and confidentiality of patient data, this datacollection generates suggestions regarding services and complaintswithout directly contacting the doctor, patient information privacy,etc.
Sector Analysis of Islamic Capital Markets and Artificial Intelligence Functioning as Sharia Advisors
Authors: Setyowati Widhy , Rahayu Intan Sri
Published: May 2023

Artificial intelligence technologies will have a significant impact on a variety of career areas, including jobs in finance and law. The fact is that the Islamic capital market sector tends to use AI technology. There are now proposals to replace the role of sharia advisors with AI technology. The research conducted is legal research using qualitative methods. The legal historiographical approach was chosen to show the responsibility of the sharia board in realizing the concept of Islamic urbanism. The idea of Islamic urbanism is closely related to AI technology and the capital market as the main places for both of them to work in cities. This research has three objectives. It analyzes the role and function of artificial intelligence technology, Islamic capital markets, and the part of Sharia Advisors in the industry. Then the problem of using AI technology in the Islamic capital market is identified. Moreover, it offers a solution to using the proposed innovative technology. This paper argues that the ability of technology to replace the role of Islamic advisors in the Islamic capital market sector is limited. This is because AI technology, although advanced, can only deal with the physical world of cities but still needs to embody the concept of Islamic urbanism. At the same time cannot replace the role of sharia advisors.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan di Gramedia Jambi
Authors: Veronica Deka , Rosita Ratih , Herlin Faradilla
Published: May 2023

This study aims to determine the effect of work discipline and work motivation on employee performance at Gramedia Jambi. The samples taken in this study were employees of Gramedia Jambi, totaling 38 respondents, drawn from 38 employees who have direct contact with consumers. The data collection techniques in this study used several techniques, namely library research and field studies consisting of interviews, observations and questionnaires. The analysis technique used is validity test, reliability test, classical assumption test, and hypothesis testing. The results showed that simultaneously the variables of work discipline and work motivation had a significant effect on employee performance, while partially work discipline had no significant effect on employee performance. Where the work motivation variable has a dominant influence on employee performance. Therefore, companies should maintain work motivation.
Pengaruh Komitmen Organisasi dan Kualias Kehidupan Kerja Terhadap Kepuasan Kerja serta Dampaknya terhadap Kinerja pada Dinas Kesehatan Kabupaten Tanjung Jabung Barat
Authors: Kristian Kristian , Yamali Fakhrul Rozi , Akbar Ali
Published: May 2023

Thesis Title The Influence of Organizational Commitment and Quality of Work Life on Job Satisfaction and Its Impact on the Performance of Health Office Employees of Tanjung Jabung Barat. Organizational commitment (X1), quality of work life (X2), job satisfaction (Y) and employee performance (Z) at the West Tanjung Jabung District Health Office, where organizational commitment is in the very good category, quality of work life is in the good category, satisfaction work and employee performance are in the high category. Organizational commitment has a significant effect on job satisfaction. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on job satisfaction (Y). The quality of work life has a significant effect on job satisfaction. Therefore, it can be concluded that the quality of work life (X2) partially has a significant influence on job satisfaction (Z). Organizational commitment and quality of work life together influence job satisfaction. Therefore, it can be concluded that the results of testing organizational commitment and quality of work life simultaneously have a significant influence on job satisfaction. Organizational commitment has a significant effect on performance. Therefore, it can be concluded that organizational commitment (X1) partially has a significant influence on performance (Z). The quality of work life influences performance. Therefore, it can be concluded that the quality of work life (X2) partially has a significant effect on performance (Z). Organizational commitment and quality of work life together have a significant effect on performance. Therefore, it can be concluded that the test results are significant, which means organizational commitment and quality of work life simultaneously have a significant effect on performance. Job satisfaction has a significant effect on performance. Therefore, it can be concluded that job satisfaction (Y) partially has a significant effect on performance (Z).
Aplikasi Layanan Service Kendaraan Bermotor (Carimontir) Using Design Thinking Method
Authors: Sapari Krisna , Hamdi Edi
Published: May 2023

Many ownership of vehicles is an opportunity for repair service owners in Indonesia, to plan operations on Carimontir's business plan, operational plans are carried out based on a strategic plan by setting operational objectives in line with the company's strategic plan in accordance with setting objectives. After determining operational objectives, Carimontir determines targets that in accordance with QSPM, namely the number of business partners and being anywhere & anytime. Then according to the business level strategy, namely the differentiation strategy by having artificial intelligence technology in the form of Chat Bots. The idea for the display of the application must be easy for everyone to understand by applying a minimalist design concept accompanied by symbols that imply the function of the user of the feature. In designing the Carimontir system process technology using the latest version of the system so that application work will run smoothly without lag, the latest security system is an important part of system security and company data.
Pengaruh Store Atmosphere dan Sales Promotion terhadap Keputusan Pembelian Studi pada Konsumen ACE Hardware Indonesia, TBK. Cabang Technomart Karawang
Authors: Novia Firly , Isyanto Puji , Romli Asep Darojatul
Published: May 2023

The development of times, technology, and lifestyles that make people demand more convenience in shopping. Changes in shopping patterns are also influenced by influencing factors, namely the shopping location environment. Ace hardware is a retail company that sells all the most complete home and lifestyle equipment in Indonesia that answers all people's needs in creating beauty in a house. Ace hardware is a retail store that is very concerned about the comfortable atmosphere when shopping and provides an attractive offer, namely by having promotions given to the community with the aim of increasing purchasing decisions for the community through the efforts and strategies that have been made. In this study the authors used a quantitative descriptive method based on multiple linear regression analysis. The results of this study indicate that all hypotheses, Store Atmosphere and Sales Promotion have a significant and positive effect on purchasing decisions. Studies on Consumers Ace Hardware Indonesia, Tbk. Technomart Karawang Branch. However, if without Store Atmosphere and Sales Promotion or the two independent variables are not implemented, there will be a decrease in purchasing decisions and consumers will switch to other competitors. Conversely, if the store atmosphere and sales promotion are implemented all the independent variables can increase purchasing decisions at Ace Hardware Indonesia, Tbk. technomart karawang Branch.
Analisis Contagius Effect Menggunakan Garch Model: Bukti dari Asia Tenggara
Authors: Zakiyah Tuti , Mahardhika Arya Samudra
Published: May 2023

This study aims to investigate the impact of the dynamic relationship dynamics during the Covid-19 pandemic between gold prices, oil prices and stock returns in Asean-5 countries related to the contatagion effect theory with evidence using GARCH Models analysis. The types of samples in this study are saturated samples, namely Gold prices, Oil prices, Composite Stock Price Index (Indonesia) JCI, Kuala Lumpur Composite Index/KLCI (Malaysia), Straits Times Singapore (STI), Securities Exchange of Thailand Index/SETI (Thailand). ), and the Philippine Stock Exchange/PSE (Philippines), during the Covid-19 pandemic, from March 11, 2020 to October 30, 2021, totaling 430 samples. The analytical technique used in applying the GARCH model in this study uses the Eviews 10 software program, with the results for the gold dependent variable the results state that the Indonesian Composite Stock Index (IHSG), Kuala Lumpur Composite Index (KLCI), STI (Singapore), Securities Exchange Thailand Index/SETI (Thailand), and Philippine Stock Exchange/PSE (Philippines), have a consistent relationship with the price of Gold, the contingent theory of effects is proven to occur in 5 countries in the sample. As for the dependent variable oil, the results state that the price of the oil price variable is only the theory of contingent effects, which has been proven to occur in 4 countries and has not been proven to occur in the Kuala Lumpur Composite Index (KLCI) Malaysia.
Size of Company, Return on Assets, and Leverage on Tax Avoidance
Authors: Utami Fiesty , Supriadi Adih
Published: May 2023

Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
Analisis Dana Bantuan Program Keluarga Harapan Untuk Meningkatkan Kesejahteraan Ekonomi Di Kota Bandar Lampung
Authors: Sasmita Ovaliani Anna , Anggraeni Erike , Hilal Syamsul
Published: May 2023

Poverty has made millions of people unable to get a quality education, difficulties in financing health care, lack of savings and no investment, lack of access to public services, lack of employment opportunities, lack of social security and protection for families, increased migration flows to cities, and more severe, poverty causes millions of people to meet their limited needs for food, clothing and boards. Social welfare problems that are currently developing indicate that there are citizens whose rights to their basic needs have not been properly fulfilled because they have not received social services from the state. Thus, social welfare development, as well as development in general, cannot be carried out by the government alone. The purpose of this research is to find out whether the Family Hope Program assistance fund can improve people's welfare in Bandar Lampung. The method used in this research is to use qualitative methods. Based on the results of the study, it was found that the assistance from the Family Hope Program had not been comprehensive and the level of poverty in Bandar Lampung City was not yet complete.
Pengaruh Kepercayaan dan Harga terhadap Keputusan Pembelian dan Loyalitas Pelanggan pada pembelian Merchandise K-Pop melalui Group Order
Authors: Maulidia Annisa , Aransyah Muhammad Fikry
Published: May 2023

Korean pop music or K-Pop is one of the Korean Wave products that millennials are interested in. During the pandemic era, K-Pop fans in Indonesia skyrocketed, leading to increased sales of K-Pop albums and other K-Pop merchandise. This study aims to determine the effect of trust and price on purchasing decisions and customer loyalty in purchasing merchandise K-Pop through Group Order. The research method used is descriptive quantitative. The population in this study are K-Pop fans who are members of the Group Order Jametal, while the samples obtained were 85 people. The sampling technique using the technique non probability sampling by method purposive sampling. Collecting data in this study used a questionnaire created through the Google form. Data was processed using IBM SPSS 25 software with validity and reliability test methods, classic assumption test, multiple linear regression test and hypothesis test (t test). The results of the study show that trust and price have a positive and significant effect on purchasing decisions. And trust and price have a positive and significant effect on customer loyalty.
Pengaruh Pemasaran Media Sosial dan Hubungan Pelanggan pada Loyalitas Merek dengan Keterlibatan Pelanggan Sebagai Variabel Intervening
Authors: Wibowo Celia Adinda , Laksamana Patria
Published: May 2023

The aim of this study is to determine the influence of Social Media Marketing and Customer Relations on Brand Loyalty with Customer Engagement as a mediating variable, a case study on Shopee Indonesia in 2022 using the Technology Acceptance Model (TAM) theory and Theory of Reasoned Action (TRA) in collaboration with the variables above. This study used an analytical tool, namely SEM-PLS and was conducted on 200 Generation Z respondents. The results of Social Media Marketing research mediated by Customer Engagement, do not affect Brand Loyalty simultaneously. Likewise Customer Relationship mediated by Customer Engagement, do not affect Brand Loyalty simultaneously. Although there have been many studies related to the object of research on E-commerce Shopee, this research measures brand loyalty as influenced by Social Media Marketing and Customer Relations mediated by Customer Engagement. Focusing on Brand Loyalty using the Shopee application by involving Generation Z respondents.
Pengaruh Promosi dan Kualitas Produk terhadap Keputusan Pembelian Produk Skincare Skintific (Studi pada Mahasiswa UPN “Veteran” Jawa Timur)
Authors: Efendi Farhan Bachtiar , Aminah Siti
Published: May 2023

The purpose of this research is to describe the effect of promotion and product quality on purchasing decisions by using product research objectsskincare Skintific. This research uses a quantitative approach. The population in this study were East Java "Veteran" UPN students who had purchased and used the product of skincare Skintific. While the sample in this study is the buyer of skincare Skintific. The method applied in determining the sample isnon-probability sampling withteknik accidental sampling with the number of respondents as many as 96 respondents. Each test that uses the SmartPLS Application indicates that each test obtains a value above the required value so that the test is declared reliable. This study uses a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. The results of the study indicate that promotions have a positive and significant influence on purchasing decisions. Then the product quality has a positive and significant influence on purchasing decisions.
Pengaruh Tingkat Kesejahteraan, Upah Lembur Dan Motivasi Kerja terhadap Kinerja Karyawan (Studi pada Karyawan CV. Bina Makmur Plantation SUM-SEL)
Authors: Irwandi Rendi , Herawati Jajuk , Septyarini Epsilandri
Published: May 2023

The purpose of this study was to determine the effect of the level of welfare, overtime pay, and work motivation on employee performance (Study on Employees of CV. Bina Makmur Plantation SUM-SEL). The population in this study included all 50 employees of CV Bina Makmur Plantation. While the sample specified as many as 50 employees. The sampling technique in this study was a non-probability sampling technique, namely saturated sampling "The technique of determining the sample when all members of the population are used as samples" and its distribution using simple random sampling. Based on the results of the study, it shows that the level of Welfare, Overtime Pay, and Work Motivation simultaneously have a positive and significant effect on Employee Performance.
Pengaruh Solidaritas Sosial Karang Taruna dalam Program Pengangkutan Sampah terhadap Kepuasan Masyarakat Desa Kesamben Kabupaten Tuban
Authors: Ningsih Munti Kurnia , Fibrianto Alan Sigit
Published: May 2023

The garbage collection program has been running since September 2021 with the enthusiasm of the Youth Organization of Kesamben Village. The purpose of this study was to obtain information related to the significant influence of Karang Taruna Social Solidarity. This study uses a quantitative approach with a simple linear regression method and also Pearson Correlation. The sampling technique used was purposive sampling. The data used is primary data obtained through distributing questionnaires using the Google form. The results of the analysis obtained the equation ŷ = -17.09 + 1.2240x which means that if the Youth Organization Social Solidarity variable (X) has increased by 1 unit, the y variable has increased by 1.2240. Based on r table with a confidence level of 0.05 (r table for 75 subjects with a 5% confidence level is 0.191), it is understood that r count > r table (0.882 > 0.191). So it can be concluded that there is a significant relationship between social solidarity and community satisfaction. The T-test obtained a p-value <α = 0.05 for variable X which can be interpreted as Karang Taruna Social Solidarity (X) has a significant effect on community satisfaction (Y).
Pengaruh Ukuran Perusahaan, Profitabilitas terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI)
Authors: Astuti Cindy , Hermuningsih Sri , Kusumawardhani Ratih
Published: May 2023

The purpose of this study was to determine the effect of company size, profitability on firm value with capital structure as an intervening variable in food and beverage companies listed on the IDX for the 2017-2021 period. This study uses a type of quantitative research with sampling using a purposive sampling method, which is a sample selection method with certain predetermined criteria. So that in this study obtained as many as 25 data from 72 companies that meet the criteria. The method used in this study is linear regression analysis with SPSS version 20. The results of this study found that (1) company size has a positive effect on capital structure (2) profitability has a significant negative effect on capital structure (3) company size has a positive and no effect significant to firm value (4) profitability has a significant positive effect on firm value (5) capital structure is able to mediate the effect of firm size on firm value (6) capital structure is unable to mediate the effect of profitability on firm value.
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai Sekretariat Daerah Kabupaten Tanjung Jabung Barat
Authors: Ubaidillah Ubaidillah
Published: May 2023

The purpose of this study is to find out and describe the implementation of work motivation, work discipline and employee performance at the Regional Secretariat of Tanjung Jabung Barat Regency, as well as to find out how the influence of motivation and work discipline simultaneously and partially on employee performance within the Regional Secretariat of Tanjung Jabung Barat Regency. Research methods used are qualitative descriptive analysis methods and quantitative descriptive analysis methods, the type of data used is primary data with questionnaire questionnaires. The analysis method used linear regression analysis is simple. This study used a population of 62 respondents. Hypothesis testing was performed using a t-test, with a significant (α) 5%. Data analysis using statistical data management software namely SPSS 22.00 for windows.
Pengaruh Budaya Organisasi, Kompensasi melalui Komunikasi Terhadap Kinerja Pegawai CV. Amandira Teknik
Authors: Alhudori Muhammad , Fauzan Muhammad Oceano
Published: May 2023

In this study the variables used were organizational culture, compensation, communication, and performance of employees at CV. Amandara Engineering. The purpose of this research is to provide input to CV. Amandra Teknik and adds knowledge to readers. The research method used by distributing questionnaires to CV employees. Amandra Teknik, in answering the questionnaire the respondent simply marked the column that contained the Likert's Scale (1 – 5) above it. The results obtained from this study, partially organizational culture (X1) on communication (Y) has an insignificant negative effect, while compensation (X2) has a positive and significant effect on communication (Y), as well as organizational culture variable (X1) on performance (Z) has no significant negative effect, while compensation (X2) has a positive and significant effect on performance (Z) and the communication variable (Y) on performance (Z) partially has a positive and significant effect. Meanwhile, simultaneously organizational culture (X1), compensation (X2) through communication (Y) on performance (Z) has a positive influence. More about this source textSource text required for additional translation information.
Integritas yang Kokoh dalam Membentuk Kepribadian ASN
Authors: Syakoer Mukaromah
Published: May 2023

Integrity in the Civil Servant Apparatus (ASN) is crucial in improving the quality of public services, enhancing the accountability and transparency of public institutions, optimizing the use of public resources, and improving the quality of human resources. Integrity is a fundamental moral value in daily life and particularly in the workplace, including for ASN employees. One method for approaching this is through qualitative research, which is used to understand phenomena or events in-depth, through descriptive and non-numerical data collection. In qualitative research, the aim is to understand phenomena holistically and contextually, as well as to consider the role and influence of social and cultural factors in shaping these phenomena. This study uses literature review as a method for data collection. Literature review is a critical analysis of ongoing research on a specific topic or question about a particular area of knowledge in a systematic way. The findings of this research indicate that strong integrity in shaping the personality of ASN is crucial in providing high-quality public services. ASN employees with strong integrity tend to have strong moral values, such as honesty, fairness, and responsibility, which can shape good character. Good character can lead to good performance in carrying out duties and responsibilities as an ASN. Through strong integrity, ASN can maintain professionalism in carrying out their duties and responsibilities. ASN employees with good integrity will work diligently, diligently, and enthusiastically in serving the community. In addition, ASN with strong integrity can also maintain the quality of public services and avoid unethical behavior that can harm the community. The government and society need to pay special attention to the formation of ASN integrity, both in the recruitment process, career development, and public ethics training. The formation of good integrity can also be achieved through strict supervision and severe sanctions for ASN ethical violations. Thus, strong integrity can shape good ASN personalities, provide high-quality public services, and maintain the image and trust of the community in government institutions.
Perencanaan Strategis dalam Pengembangan Desa Wisata di Kabupaten Bandung (Suatu Kajian di Kecamatan Ciwidey)
Authors: AR Maman Suherman
Published: May 2023

This study aims to determine the Strategic Planning carried out by the Bandung Regency Tourism and Culture Office in the development of Tourism Villages in Ciwidey District. The method used in this research study is descriptive analysis with a qualitative approach. Researchers used a strategic planning model with data analysis using SWOT analysis, while the data collection techniques used in this study were library/documentation studies, observations, and interviews. The initial step taken was to analyze the internal and external environment to determine strengths, weaknesses, opportunities and threats in the development of Tourism Villages in Ciwidey District. After that the researcher also analyzes the issues that arise and looks at strategic issues. From this analysis there are several very strategic issues, namely the issue of increasing cooperation with related parties, the issue of increasing promotion to attract more tourists and the issue of seeking to allocate funds for natural disaster management, the issue of providing professional guides and the issue of provide outreach and guidance to the community visiting the Tourism Village in Ciwidey District. Whereas in strategic planning for the development of a Tourism Village in Ciwidey District there are several weaknesses, namely limited professional human resources, limited available funds and lack of optimal promotion. For this reason, the suggestions made to overcome these weaknesses include: to overcome the limitations of professional human resources, the government needs to recruit employees who have an educational background in tourism. To address strategic issues related to promotion, the Bandung Regency Tourism and Culture Office should optimally activate websites, social media, and applications and explain in detail the more attractiveness that Tourism Villages have in Ciwidey District and programs under development. Tourism Village in Ciwidey District.
Analisis Dampak Globalisasi terhadap Perdagangan Internasional
Authors: Wulandari Anishah , Soleha Devita Maulidia , Wulandari Rechal
Published: May 2023

This research was conducted to analyze the impact of globalization on knowledge of international trade. This study is a normative study by examining various literatures. The data analysis technique used is qualitative analysis and quality descriptions in the form of data, sentences and statements so that the data is easier to read and understand. The results of the analysis show that the factors influencing international trade are production (potential factors of production owned by a company), diversity of conditions (availability and quality of resources), and production (amount of goods a country can produce). Countries trade with each other for goods that these countries cannot produce themselves.
The Effect of Price, Product Quality, Promotion, Brand Image, and Location on the Purchasing Decision of Traffic Bun Grancity Balikpapan
Authors: Fitriana Fitriana , Hasan Syahril , Hasbi Hikma
Published: May 2023

This study aims to determine the influence of price, product quality, promotion, brand image, and location on the purchasing decision of Traffic Bun Balikpapan. The research location is at the Traffic Bun Balikpapan store in Grand City Balikpapan, Jl. Sinarmas Land, Grand City, Ruko Golden Boulevard Blok AC, No.41, Batu Ampar District, north Balikpapan District. The data used are primary data obtained directly from the division of questionnaires. The sample in this study was 60 respondents. Based on the multiple linear regression analysis results, the value of the correlation coefficient (R) was obtained at 0.627 and the coefficient of determination (R²) at 39.3%. The simultaneous test results (Test F) showed that the calculated F was 6.999 > F table of 2.39, meaning that price, product quality, promotion, brand image, and location simultaneously had a significant effect on the decision to buy Traffic Bun Balikpapan. The results of the partial test (Test t) showed that the price variable (X1) t count of -2.734 > t of the table of 2.00488, which means that the price variable partially had a negative and significant effect on purchasing decisions. The product quality variable (X2) t count of 2.731 > t table of 2.00488, which means that the quality variable of the product partially had a positive effect and was significant to the purchase decision. The promotion variable (X3) t count is -2,061 > t table is 2.00488, which means the promotion variable partially negatively and significantly affects the purchase decision. The brand image variable (X4) t count is 2,809 > t table is 2.00488, which means the brand image variable partially has a positive and significant effect on purchasing decisions. The location variable (X5) t counts by 2,618 > t table of 2.00488, which means that the location variable partially has a positive and significant effect on purchasing decisions.
Pengaruh Likuiditas, Profitabilitas, Kebijakan Utang dan Pertumbuhan Penjualan terhadap Penghindaran Pajak
Authors: Muthmainah Syarifah , Hermanto Hermanto
Published: May 2023

The purpose of this study is to determine the determinants of tax avoidance such as liquidity, profitability, leverage and sales growth. This study utilizes information taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange using a purposive sampling test method that meets the research criteria. The research period was taken for 6 years with a total of 330 data from 55 entities in the manufacturing sector. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that there is a simultaneous influence between liquidity, profitability, debt policy and sales growth on tax avoidance, there is no relationship between liquidity and tax avoidance, there is a negative relationship between profitability and tax avoidance, there is a positive relationship between debt policy and tax avoidance. positive sales growth on tax avoidance.