bluuebunny/crossref_metadata_2025 huggingface dataset:
Impact of Digital Procedures in Accounting and Auditing on Tax Collection Efficiency
Authors: Ahmed Essia Ries
Published: September 2024

In the past, auditors would review financial statements and other documents at the conclusion of an accounting period as part of their routine auditing activity. Nonetheless, because of the availability of real-time data and sophisticated monitoring methods in the digital age, auditors may do continuous auditing. Continuous auditing allows auditors to spot irregularities or possible hazards as they arise by continuously monitoring financial transactions. Using technology, auditors can improve internal controls, give prompt feedback, and proactively reduce risks. Thus, this study aims at examining the digital procedures accounting and auditing on tax collection efficiency. The study uses the quantitative approach through survey of 150 persons work in the field of tax inspectors of Oman Tax Authority. This study uses Smart-PLS as statistical instruments to analyses its hypotheses. The results demonstrated digital procedures accounting and auditing has a significant and positive influence on tax collection efficiency in Tax Authority in Oman. The theoretical framework of this work could be helpful to understand digital factors to growing active tax collection. For auditors, the digital era has created a world of opportunities that allow them to provide their clients with more efficiency, accuracy, and value. Through continuous auditing and data analytics, auditors can find valuable insights, minimize risks, and optimize their procedures. However, auditors need to keep up with these technical developments, update their knowledge, and keep a close eye on how the digital world is changing. The novelty of the current work lies in examining the link between auditing and digital transformation, taking into account the utilization of factors and their contribution to the enhancement of tax authorities. It also highlights the role of real-time data analysis in improving auditors' decision-making abilities. This study is particularly unique in the context of developing countries, especially in the Arabian Gulf, and specifically within Oman.
Стратегії цифровізації системи управління публічними фінансами в Україні: аналіз та перспективи
Authors: Криниця Сергій
Published: September 2024

У статті досліджуються особливості та проводиться аналіз діючих стратегій цифровізації системи управління публічними фінансами в Україні. Метою дослідження є обґрунтування удосконалення стратегій цифровізації та цифрової трансформації системи управління публічними фінансами. У роботі використано методи аналізу (для аналізу наукових джерел) та узагальнення (виділення завдань та напрямів реалізації стратегій цифрової трансформації у публічних фінансах), графічний (для графічного представлення тенденцій). Проаналізовано 3 стратегічних документи, які містять цілі та завдання цифровізації державних фінансів, зокрема Стратегію здійснення цифрового розвитку, цифрових трансформацій і цифровізації системи управління державними фінансами на період до 2025 року, Стратегію реформування системи управління державними фінансами на 2022-2025 роки та Національну стратегію доходів до 2030 року. Відмічено, що серед завдань чільне місце посідають такі як здійснення переходу на безпаперове середовище та електронний документообіг, впровадження  інформаційних систем обробки даних та їх обміну між різними органами виконавчої влади, централізацію управління ІТ-системами тощо. Ці завдання є необхідними для створення міцної бази щодо подальшого впровадження більш складних цифрових технологій у майбутньому. Визначено, що зазначені стратегічні документи зосереджуються головним чином на оцифровуванні та автоматизації системи управління публічними фінансами, не зачіпаючи власне технологій та процесів цифровізації та цифрової трансформації. Однак стрімкий розвиток цифрових технологій не дає можливості зволікати з виконанням стратегічних завдань щодо їх впровадження в систему управління публічними фінансами України. Успішна реалізація цілей згаданих стратегій до 2025 року створить гарне підґрунтя для цифрових трансформацій державного управління загалом та управління публічними фінансами зокрема. В оновлених стратегіях, що передбачатимуть цілі та напрямки цифровізації системи управління публічними фінансами після 2025 року, варто  запланувати впровадження власне цифрових технологій, таких як штучний інтелект, машинне навчання, аналіз великих даних тощо.
Аудит страхових компаній в Україні
Authors: Максимюк Андрій
Published: September 2024

Страхова галузь розглядається як невід’ємна частина ринкової економіки в аспекті акумуляції вільних коштів споживачів страхового продукту та створенні фінансового резерву від непередбачуваних подій. Досліджено рівень збільшення та зменшення валових страхових премій, валових страхових виплат, чистих страхових премій і чистих страхових виплат, обсяг страхових резервів, резервів зі страхування життя, технічних резервів. Здійснений аналіз страхового ринку надав змогу зробити висновки щодо його поточного стану. Доведено, що аудит повинен слугувати важливим механізмом контролю ефективності для страхових компаній, адже він підтримує і регулює управлінські процеси, зокрема, в галузі фінансів, бухгалтерського обліку та управління ризиками. В дослідженні пропонується визначення місця та ролі зовнішнього і внутрішнього аудиту в системі ефективного управління страховою компанією для використання потенціалу страхових компаній і створення позитивного впливу на фінансовий ринок України. Автори розглядають внутрішній аудит страхових компаній як специфічний напрям аудиторської діяльності, оскільки фінансова неспроможність страхової компанії стосується інтересів значної кількості осіб – страхувальників і застрахованих. Зовнішній аудит страховиків описано, як одним із методів захисту прав споживачів страхових послуг та прав власників страхової компанії. Зазначено, що у 2024 році набрав чинність новий Закон про страхування, який ґрунтується на вимогах Solvency II, а також Національний банк України з метою проведення оцінки якості активів страхових компаній запровадив вимогу про додатковий аудиторський звіт щодо страховика та затвердив порядок його подання. В дослідженні пропонуються шляхи підвищення ефективності страхової діяльності, також перспективними дослідженнями є розроблення шляхів реалізації пріоритетних напрямів аудиту під час дії воєнного стану в Україні.
The Influence of Media on Dressing Pattern of Tertiary Institution Student in Nigeria
Authors: Abdullahi Shehu Abdulkadir
Published: September 2024

The study titled “media influence on dressing pattern of students of tertiary institutions. The aimed of the study is to discover the influence of home movie in dressing pattern of students in higher institutions of learning. To identify if there is influence on the dressing pattern of students of tertiary institutions in Nigeria, To determine the nature of the influence on their dressing patterns, To know if the influence is positive or negative and To explore ways that can positively influence their dressing patterns. The study adopted Cultivation and Cultural imperialism theories and survey method approach. The data of the study were sourced from the primary sources. The instrument used for data collection was the closed ended questionnaire. 370 questionnaires were administered to respondents. The findings of the study revealed that dressing patterns in home media have positive Influence on the dressing style of students. This is manifested in the pride these students derive in seeing African values celebrated as reflected in their dress patterns. The study showed that most of these students expose themselves to the home movie medium and even a higher percentage do so at regular basis and are more prone to noticing the dress patterns on those home movie. The home media are therefore veritable instruments for mobilization and national orientation for desirable attitudes.
Брендинг СМИ на территории постсоветского пространства: опыт России, Казахстана и Армении / Media Branding in the Post-Soviet Space: Experiences from Russia, Kazakhstan and Armenia
Authors: Ghazaryan Karen A.
Published: September 2024

For the purpose of this research, one media outlet from each of the three post-Soviet countries, namely Armenia, Russia, and Kazakhstan, was selected. All selected media outlets were analyzed based on key criteria: advertising, content quality, audience engagement, photo and video material quality, author involvement in the content etc.
Сравнительная картина и проблемы иностранного портфельного инвестирования в реальном секторе экономики / Comparative picture and problems of foreign portfolio investment
Authors: Badalyan Ruben A.
Published: September 2024

The article is devoted to the comparative picture and problems of foreign portfolio investment in the real sector of the economy.
The article analyzes the main obstacles that arise in the process of attracting foreign portfolio investments. The factors influencing the increase in the flow of foreign portfolio investments, the possibility of their rapid attraction and effective distribution are considered.
Sustainable development of the economy of any country today is impossible without active participation in world economic relations. Along with international trade, international flows of investment capital, carried out on the basis of effective cooperation between countries, are becoming increasingly important.
In recent years, the issue of attracting external capital to the Armenian economy has become topical. Foreign investment is one of the most important conditions for stabilization and growth of the country's economy. This is primarily due to the fact that firms’ own financial resources are limited, which is due to a number of reasons in Armenian reality, such as high return on invested capital, high taxes, etc.
The movement of global financial capital through the channels of the global financial system occurs in various forms, among which international portfolio investments, including investments in equity and debt securities, occupy a special place. Financial globalization is accelerating the trend towards expanding the market segment of international portfolio investments.
Central bank balance sheet, liquidity and autonomous factors
Authors: Ghazaryan Amasya A.
Published: September 2024

For monetary policy implementation purposes, it is important to forecast demand of liquidity in the market in order to ensure market equilibrium that is close to the monetary policy target by injecting or withdrawing liquidity from the market. One of the main reasons of changes in liquidity conditions is autonomous factors, which are reflected in central bank balance sheet. There are interconnections between the changes in these factors, the exploration of which can enhance the effectiveness of liquidity demand forecasts.
The Prospect of Introduction of Tourism Tax as a Source of Increase of Own Income of Yerevan City
Authors: Martirosyan Diana A.
Published: September 2024

In order to get a general idea about the financial sector of the city of Yerevan, one should study the financial opportunities of Yerevan. By concentrating people, resources and investment in one place, big cities have the opportunity to influence economic development, stimulate innovation and deepen social relations. This circumstance is the basis for the need to study the features of financial management of large cities and identify the problems, because they are one of the main driving forces of the country's development program.
One of the main problems of the city of Yerevan is the effective management of limited resources, ensuring the realization of not only the right, but also the ability to provide efficient public services to the population of the community. In this regard, we emphasize the provision of a stable and flexible base of financial resources equivalent to the implementation of the powers assigned to the Yerevan community by law, the use of opportunities for the formation of own financial resources and the implementation of independent financial policy.
Using the resources of the city of Yerevan, we can pay attention to the flow of tourists, which is a possible way to increase Yerevan's own income. Tourism taxes are small fees, usually levied indirectly by accommodation or leisure establishments, and usually go towards the city's maintenance and development projects, as well as providing favorable conditions for the tourism industry.
«Խրուշչովյան հալոցքը» և այլախոհության առաջացումը ԽՍՀՄ-ում 1950-60-ական թթ. / "The Khrushchev Thaw" and the Emergence of Dissent in the USSR during the 1950s-1960s
Authors: Harutyunyan Shahen Sh.
Published: September 2024

This article explores the internal socio-political developments within the USSR following Stalin's demise, famously termed as the "Khrushchev Thaw." During Khrushchev's tenure, a new political trajectory emerged, coinciding with the appearance of dissident voices across the Soviet Union, increasing notably within its various republics.
To achieve this objective, the study incorporates a review of the years preceding Khrushchev's leadership, the backdrop of the Cold War tensions between the USSR and the Western bloc, and pivotal moments such as Khrushchev's address at the 20th Congress of the Communist Party of the Soviet Union.
The analysis concludes that Khrushchev's denunciation of the "cult of personality" at the 20th Congress, coupled with escalating Cold War hostilities and the diminishing influence of Communist ideology, catalyzed conditions conducive to dissent. This dissent rapidly gained momentum across the Soviet republics, evolving into organized movements by the 1960s, representing diverse ideological orientations. Despite relentless and severe state repression, dissent persisted until the eventual dissolution of the Soviet Union.
Peculiarities of arterial hypertension in pregnancy from the point of view of evidence-based medicine
Authors: Santana Paula , Salibi Ghassan , Tzenios Nikolaos
Published: September 2024

Background: Arterial hypertension during pregnancy is a significant public health issue, affecting 10-15% of pregnancies globally. It encompasses gestational hypertension, preeclampsia, and chronic hypertension, which are leading causes of maternal and fetal morbidity and mortality. Understanding and managing these hypertensive disorders is crucial due to their impact on maternal and child health outcomes. Recent advancements in screening, diagnostic criteria, and treatment options have significantly improved clinical practices, emphasizing the importance of evidence-based management. Methods and Materials: This study adopts an evidence-based methodology, combining qualitative and quantitative research to investigate arterial hypertension in pregnancy. A systematic literature review was conducted using databases such as PubMed, Cochrane Library, and ScienceDirect. Comparative and statistical analyses were performed to evaluate diagnostic and treatment efficiencies across various studies. The study aims to synthesize current data on epidemiology, risk factors, and management outcomes to enhance clinical guidelines and improve maternal-fetal health. Results: The findings highlight the significant global burden of hypertensive disorders in pregnancy, with varying prevalence across different regions influenced by genetic, healthcare access, and socioeconomic factors. Effective management strategies include both pharmacological interventions, such as the use of labetalol, methyldopa, and nifedipine, and non-pharmacological approaches, including dietary modifications and lifestyle changes. The study also underscores the importance of early detection and personalized treatment plans to mitigate adverse outcomes. Conclusion: The study concludes that hypertensive disorders in pregnancy pose substantial risks to maternal and fetal health, necessitating precise diagnostic protocols and evidence-based therapeutic interventions. Public health strategies, including educational programs and community-based interventions, are essential in raising awareness and preventing these conditions. Continued research and clinical practice improvements are vital to better understanding and managing hypertension in pregnancy, ultimately improving health outcomes for mothers and future generations.
¿Estereotipo o imagen?, el feedback de los hombres en la enfermería
Authors: Ruidíaz Gómez Keidis S.
Published: September 2024

Es preciso reflexionar acerca del rol que los hombres han ocupado en la profesión de enfermería. La profesión y el concepto de cuidar se han relacionado tradicionalmente con la mujer y mucho se ha desconocido sobre el papel del hombre en este ámbito. Desde los inicios de su historia, la humanidad ha sobrevivido, en gran parte, gracias a las prácticas de cuidado que se han desarrollado con los recursos que la naturaleza nos ha suministrado, y esto surte las necesidades básicas de los individuos [Fragmento de texto].
When Roads Collide - Successful Retrieval of a Floating Piece of a Tunneled Catheter with the Collaboration of a Vascular Surgery and an Interventional Radiology Team
Authors: Seretis Konstantinos , Tzamtzidou Sophia , Roditis Konstantinos , Tsanis Antonios , Mamalis Vasilios , Papas Theofanis , Besias Nikolaos
Published: September 2024

Background

We present a case of successful retrieval of a tearaway trocar that was accidentally lost during insertion through the right jugular vein and was trapped in the right atrium of the heart of a patient.

Methods

CTV was first performed to identify the position of the lost tearaway trocar. The patient was transferred to the angiographic suite and the trocar was brought up under fluoroscopic guidance and was temporarily parked near the point of insertion. Transfer to the OR followed, and open removal was achieved.

Results

Successful removal was performed uneventfully, and patient was discharged the next day.

Conclusions

The collaboration of a vascular surgery and an interventional radiology team helped our patient to avoid a major cardiovascular procedure. This is an example of the results that can be achieved when we cross the boundaries and different specialists work together for the benefit of the patient.
The Contribution of Advertising to Sales Volume: A Case Study of MTN Uganda, Kasese Branch
Authors:   The Faculty of Education at Kampala International University is located in Uganda., Costa Masereka
Published: September 2024

This research investigates the impact of advertising on the sales volume of MTN Uganda Ltd, with a specific emphasis on the Kasese Municipality branch. The objective of the study was to comprehend the effects of advertising on customer buying behavior and its consequent effect on sales. A total of 50 respondents were surveyed, consisting of 30 men (60%) and 20 females (40%). The age distribution spanned from 18 to over 48 years, with the majority (40%) falling between the 18-27 age group. According to the report, Coca-Cola was the product that people drank the most, accounting for 36% of consumption. Fanta came in second place with 16% consumption, followed by Stoney with 12%. Advertising had a substantial effect on consumer purchasing choices, as 62% of participants acknowledged its impact. A comprehensive consensus, with a 100% agreement, was established on the robust correlation between advertising and sales volume. The primary characteristics discovered in the effect of advertising are high visibility (52%), quality impression (20%), attention-drawing strength (16%), and perceived size (12%). Furthermore, the research emphasized that cost, size, and design are crucial factors to be taken into account when developing advertising campaigns. Additional elements that influenced the sales volume were flavor, which accounted for 20% of the effect, advertising, which accounted for 24% of the impact, and availability, which accounted for 10% of the impact. The study revealed two main limitations: the high cost of advertising, accounting for 40% of the identified issues, and the use of recycled bottles, which constituted 20% of the limitations. To address these challenges, two potential solutions were proposed: the use of promotional tools, which accounted for 30% of the offered remedies, and the avoidance of recycled bottles, which also constituted 30% of the proposed solutions. The report asserts that advertising has a crucial function in augmenting the sales volume for MTN Uganda Ltd. The results emphasize the significance of efficient advertising tactics in influencing customer buying behavior and enhancing sales. Keywords: Advertising; Sales Volume; Consumer Behavior; MTN Uganda; Kasese Municipality
The Role of Innovation in Global Development: Historical Perspectives, Theories, and Sectoral Impact
Authors:   Faculty of Business and Management Kampala International University Uganda, Nakitende Phionah H
Published: September 2024

Innovation was essential for propelling worldwide progress and revolutionising economies, society, and the environment. Innovation has played a crucial role in driving growth in several fields, from historical revolutions to modern technology breakthroughs. This research examined the many effects of innovation, using historical viewpoints, theoretical models such as Schumpeter's concept of creative destruction and Rogers' diffusion of ideas, and sector-specific assessments in the fields of health, education, agriculture, and environmental sustainability. The study analysed the obstacles that impede innovation in developing nations, such as deficiencies in infrastructure and limited financial means, and put forward policy suggestions to promote comprehensive and sustainable development via innovation. Keywords: Global development, Historical views, Theoretical frameworks, Sector-specific effects, Hurdles to innovation.
Crafting and Communicating a Strategic Vision: Key Characteristics, Development Processes, and Implementation Strategies for Organisational Success
Authors:   Faculty of Education Kampala International University Uganda, Nsengiyumva Monique R.
Published: September 2024

In the current ever-changing business landscape, it is crucial for organisational success to create and communicate a strategic vision in a skilled and efficient manner. A strategic vision acts as a beacon, bringing together stakeholders toward shared objectives and cultivating a sense of purpose within the organisation. This study examined the fundamental components of an effective strategic vision, with a focus on the importance of being clear, concise, and inspiring. Based on current research, this paper investigated the development processes of environmental scanning and stakeholder interaction, which were essential for creating a meaningful and influential vision. The analysis also included the examination of implementation techniques, such as effective communication and integration into organisational procedures. Organisations often encounter obstacles such as discrepancies between their vision and actual implementation, reluctance to change, and inconsistencies in leadership, despite the significance of these issues. Exemplary organisations such as Apple and Tesla demonstrated the vital importance of having visionary leaders and strategic alignment to attain a lasting competitive edge. This article provided guidelines for improving the process of developing and communicating a vision to increase the effectiveness of organisations in a fast changing market. Keywords: Strategic vision, organisational success, leadership, stakeholder involvement, implementation methods.
Strategies for Overcoming Organisational Weaknesses: Enhancing Performance, Sustainability and Competitive Advantage
Authors:   Faculty of Education Kampala International University Uganda, Nsengiyumva Monique R.
Published: September 2024

Strategically resolving organisational shortcomings was essential for long-term survival and gaining a competitive edge in today's changing business climate. Developing and communicating a strategic vision was crucial for aligning stakeholders and directing organisational actions. A recent study highlights the significance of establishing future oriented objectives and efficiently executing them using strong management tactics. A good strategic vision must possess clarity, evoke motivation among personnel, and have a forward-looking viewpoint that directs decision-making and resource allocation. The essential steps for developing a strategic vision include analysing the external environment, including relevant stakeholders, and continuously improving the vision via iterations. Although strategic visions were widely recognised as advantageous, organisations often had difficulties executing them, resulting in discrepancies between planned strategies and realised results. Challenges included the need to strike a balance between aspirational aspirations and realistic limitations, as well as the task of incorporating strategic aims into day-to-day activities while maintaining a long-term perspective. Examinations of pioneering businesses such as Apple Inc. and Tesla Inc. underscore the profound influence of strategic visions that are in harmony with leadership guidance. These examples highlight the crucial need for maintaining regular communication and incorporating it into the various operations of an organisation. Keywords: Strategic vision, organisational vulnerabilities, competitive edge, stakeholder involvement, environmental analysis.
Strategies for Closing Skill Gaps in Organisations: Enhancing Productivity, Innovation, and Competitivene
Authors:   Faculty of Business and Management Kampala International University Uganda, Nakitende Phionah H.
Published: September 2024

Addressing talent shortages has become crucial for organisational success in the current changing business climate. Skill gaps, which refer to differences between the abilities that are necessary and the skills that were held, impede productivity and creativity. This research examined methods for efficiently addressing skill deficiencies via customised training initiatives, integration of technology, and cultivating a lifelong learning mindset. This study used surveys and case studies across several sectors, to identify the main deficiencies in skills. It also examined the efficacy of remedial options and assessed their influence on productivity and competitiveness. The results highlighted the need for strategic personnel planning and ongoing skill development to adapt to changing market demands and maintain organisational resilience. Keywords: Organisation Efficiency, Innovation, Competitiveness, Continuous learning, Strategic planning.
The impact of the stratified cognitive apprenticeship model on mathematical motivation in high school students
Authors: Ruimei Wang , Zulkifli Nurul Nadwa , Mohd Ayub Ahmad Fauzi
Published: September 2024

This study investigated the impact of a Stratified Cognitive Apprenticeship Model Teaching Module (SCTM) on the mathematical learning motivation of high school students in China. Using a quasi-experimental design, the study was conducted in a high school with 150 ninth-grade students, who were randomly divided into three groups. The first treatment group employed the Cognitive Apprenticeship Model (CAM) teaching strategy, wherein teachers used modelling, coaching, scaffolding, articulation, reflection, and exploration strategies. The second treatment group implemented SCTM teaching, in which students were stratified by their performance ability level and the class was designed following the CAM process. The control group maintained Conventional Instruction (CI), including lectures, note-taking, and homework completion. Motivational assessments were administered to students according to the pretest, post-test, and delayed post-test to evaluate the effects of CAM and SCTM on student learning motivation. The results confirmed through Analysis of Covariance (ANCOVA) demonstrated that the SCTM group outperformed the CAM group, which in turn outperformed the traditional teaching group. These findings provide empirical support for high school mathematics education, proving that teaching strategies combining stratification and the cognitive apprenticeship model can effectively enhance students’ learning motivation.Ethical Compliance: All procedures performed in this study involving human participants were in accordance with the ethical standards of the institutional an national research committee and with the 1964 Helsinki Declaration and its later amendments or comparable ethical standards.
Sosialisasi dan Pembinaan Pekarangan Pangan Lestari (P2L) Pada Kelompok Wanita Tani di Wilayah Kota Blitar
Authors: Serdani Army Dita , Puspitorini Palupi
Published: September 2024

The Ministry of Agriculture is promoting the Sustainable Food Program (P2L) which aims to meet people's needs for food and nutritional consumption patterns as well as ways to maximize empty land which can be used as an opportunity for conservation (Annonimous, 2021). Another aim is to increase community awareness and family knowledge about the processing and care of food plants, fruit and vegetables for cultivation, encourage the growth of seeds or plants so that their sustainability is maintained and increase the community's productive income by supplying and utilizing empty land in their respective home gardens. In the field, it is still difficult to implement P2L in the target group, namely the Women Farmers Group in the city of Blitar. For this reason, outreach and coaching activities are needed so that group understanding and awareness can increase enthusiasm in implementing it, so that it will increase the availability, accessibility and use of their yards as a source of food as well as collecting cash. Community organizations are involved in this organization. By utilizing the yard, the community is encouraged to grow food crops, vegetables, fruit, medicinal plants, tuber plants as an alternative for food diversification as part of the P2L program. More than that, the P2L program is an agricultural business in or around the city that utilizes knowledge, experience and creativity to cultivate and process food for the community by utilizing empty land and yards to contribute to nutrition, improve the local community's economy and improve welfare (Aini , 2015). P2L activities are carried out using sustainable agricultural development methods, utilization of local resources (local wisdom), community empowerment (community engagement), and marketing focus strategies to achieve these goals (go to market). The implementation is planting various plants through nursery work, demonstration plots, planting, post-harvest work and commercialization. (Musdalifah et al., 2023) The activity was carried out using a lecture method explaining the legality of P2L implementation, implementation, implementation procedures to 20 KWTs in the Blitar City Area by the proposer of Unisba Blitar Internal PKM 2024.
Penjualan Gabin Fla Susu Menggunakan Website
Authors: Mujur  , Dhera Alya , Arifin Arfanita Indriyani , Nurmia  , Gemayel Amin Bintang , Sapar
Published: September 2024

Utilizing a website in selling creative food products can arouse the interest of potential buyers in the buying and selling process because the quality and trustworthiness of the products sold is guaranteed, gabin biscuits are the basic ingredient and flan is the filling and the sales instrument via the website adds to the impression of modernizing MSMEs in order to create advanced MSMEs for Indonesia. This Gabin Fla product also adds value to students' creativity because it is almost impossible to find this product in grocery stores or supermarkets in the Palopo area. The methods for implementing this program are input, process (production), output, and evaluation. The results of this program are input, conducting market surveys to determine market conditions. Next is a feasibility study of the business to be run. The final stage is selecting materials and providing a place as well as facilities and infrastructure to support the production process. Process (production), the process of making gabin fla starts from the preparation of materials and tools until the milk gabin fla is ready to be marketed. Output, namely the creative result of milk gabin fla which is ready to be consumed and marketed to consumers. The final one is evaluation, namely this stage is carried out when the production of milk gabin fla products has been completed. At this stage we will review what shortcomings make consumers dissatisfied with consuming our products. Conclusion: selling gabin fla using this website which has sales value can provide skills to students to remain innovative and creative in processing traditional snacks by innovating with websites, providing opportunities for students to practice entrepreneurship with a comprehensive, modern understanding of entrepreneurial concepts, and building student enthusiasm for keep doing business.
Pemberdayaan Peladang dalam Peningkatan Kompetensi dan Strategi Bisnis di Kawasan Seri Pulau, Penang, Malaysia
Authors: Risna Meilia , Zuhriyah Nur Azizah , Khulsum Umi , Utami Pertiwi , Basrowi  , Md. Yusoff Mohd Sukor bin Md. Yusoff , Nabela Erick
Published: September 2024

The partners in this international community service program are representatives of farmers who are members of the Regional Farmers Association (PPK) Seri Pulau Pinang, Malaysia. The issues that partners have identified as requiring attention are as follows: (1) There is a lack of understanding among partners of how to improve existing competencies in order to develop a business; (2) There are no business strategy seminars conducted by international universities with the specific aim of empowering farmers; (3) There is no forum for discussion between academics and business actors. The aforementioned partner problem was addressed through the implementation of three proposed solutions, namely: (1) the organization of high-quality competency improvement seminars for farmers; (2) the organization of an international community service seminar for farmers in collaboration with PPK, UiTM Cawangan Pulau Penang, and 12 Indonesian universities that are members of the ASEAN Academic Association; and (3) the establishment of discussion forums at PPK Seri Pulau Penang and several business centers for farmers.
Peningkatan Kapasitas Bisnis AgroEcofarm pada Kelompok P4S Tani Makmur Jaya
Authors: Serdani Army Dita , Puspitorini Palupi , Fatmawati Erlin Widya
Published: September 2024

Gogodeso Village consists of settlements, moorland, people's plantations, rice fields with a village area of 383 Ha. In general, livelihoods are identified into several sectors, namely agriculture (mostly), services/trade, industry and others. One of the farmer empowerment programs is the Tani Makmur Jaya Self-Help Agricultural and Rural Training Center (P4S). In its activities, P4S consistently and routinely develops organic farming, one of which is making organic fertilizer and carrying out healthy cultivation practices.   However, they experienced problems with production, management and human resources and marketing. The implementation methods used are: (1) Planning (2) Administrative preparation and team coordination (3) Socialization of Organic Fertilizer (4) Training in Making Organic Fertilizer (5) Management and marketing training (6) Mentoring (7) Supervising related production activities and post-production (8) Evaluation (9) Program sustainability. Community-based empowerment activities in increasing the capacity of AgroEcofarm-based businesses at P4S Tani Makmur Jaya can run smoothly, including the transfer of organic fertilizer technology, transfer of business management and human resources and transfer of marketing branding. In making fertilizer, production can be increased by 2000 bottles of POC/year and 2000 sacks/year of solid organic fertilizer respectively. Apart from that, there are new brands for P4S fertilizer, namely POC Orchomi and Biokosh for solid organic fertilizer.
Optimalisasi Pariwisata Pejeng Kangin: Perancangan dan Implementasi Website untuk Pengembangan Desa Wisata
Authors: Parwati Ni Ketut Meita , Putra I Gede Juliana Eka , Paramitha A.A Istri Ita
Published: September 2024

Pariwisata telah menjadi salah satu sektor utama dalam pertumbuhan ekonomi di banyak negara. Sektor pariwisata yang berkembang baik dapat memberikan kontribusi yang besar terhadap suatu daerah. Menurut data yang dikeluarkan oleh Badan Pusat Statistik Provinsi Bali untuk tahun 2023 mengenai sektor pariwisata di Provinsi Bali hingga bulan Desember 2022, tercatat bahwa jumlah kunjungan wisatawan mancanegara langsung ke Provinsi Bali pada bulan tersebut mencapai 377.276, mengalami peningkatan sekitar 31,27% dibandingkan dengan bulan sebelumnya yang mencapai 287.398 kunjungan. Salah satu desa wisata yang ada di Bali adalah Desa Pejeng Kangin, yang kaya akan warisan budaya, alam yang memukau dan keberagaman tradisi yang memesona. Meskipun Desa Pejeng Kangin memiliki potensi wisata yang luar biasa, informasi mengenai destinasi, potensi wisata, dan fasilitas akomodasi yang tersedia sering kali belum terdistribusi secara luas. Dengan adanya permasalahan diatas, peneliti memberikan solusi untuk mengembangkan sebuah website wisata yang akan menjadi pusat informasi tentang desa wisata, Desa Pejeng Kangin, Gianyar.
Development of Waqf from an Islamic Perspective through the Land Professional Society of Malaysia in an Effort to Increase Waqf Literacy
Authors: Abdullah Putri Allana , Omar Ismail Bin , Abdullah Iqbal Alan , Utami Pertiwi , Zuhriyah Nur Azizah , Monalysa Lita , Basrowi  , Satriawan Dedi , Widiawati Septi
Published: September 2024

Partners for this International Community Service activity are the Malaysian Land Professional Association (PERTAMA) community and also lecturers from various universities in Malaysia and Indonesia. The partners' problems are: 1) Community waqf literacy still needs to be improved, 2) Community participation in waqf still needs to improve, 3) The use of social media to disseminate information about waqf development still needs to be improved, and 4) Cooperation between institutions related to efforts to increase waqf literacy still needs to be improved. Based on these three problems, the solutions included: 1) Efforts to increase waqf literacy through discussions on waqf development, 2) Carrying out seminars on increasing community participation, especially in this activity, namely community members and lecturers, 3) Promote social media to disseminate waqf information and increase waqf literacy, and 4) Collaborating with PERTAMA to convey the waqf literacy message. A qualitative approach was used for data collection using the discussion group forum method. After the implementation of the activities, several changes occurred as follows: 1) The participants know the importance of developing waqf and the law regarding waqf, 2) The participants know about various training programs for waqf development, 3) Participants can understand how to use multiple social media to support increasing waqf literacy, and 4) Establishing collaboration/partnerships with PERTAMA communities to support the Zakat literacy program. This international community service activity successfully supported efforts to increase waqf literacy for academics from various universities and PERTAMA members in Malaysia.
Peningkatan Perekonomian Peternak Melalui Pengolahan Limbah
Authors: Widodo Nur , Farhan Naufall , Romadhoni Syahrul , Afif M. , Darril Fathan , Dwi Alvian , Prasetiyo Dhani
Published: September 2024

Bondowoso Regency is a center for sheep farming in Indonesia. The establishment of a sheep breeding center in Indonesia has resulted in a large sheep population in Bondowoso Regency. Sheep farming not only produces meat, but also by-products such as wool and waste. Waste that is not utilized properly can cause environmental pollution. One of the villages in Bondowoso Regency which has many sheep farms is Prajekan Kidul Village. The PPK Ormawa Team of the Breeder Study Program Student Association (HIMAPROSTER) Jember University empowered farmers in processing sheep manure waste into solid organic fertilizer. The methods used in this program are focus group discussions, socialization, counseling, practice, mentoring and activity evaluation. After this activity can provide a solution to the problem of livestock waste waste in Prajekan Kidul Village. It is also able to improve the economy of farmers thanks to the sale of solid organic fertilizer.
The Effect of Using Learning Media in Islamic Religious Education (PAI) Learning on Student Learning Achievement in Madrasah Tsanawiyah (MTs) Nahdlatul Wathon (NW) Teros, Indonesia
Authors: Baiq Hadia Martanti
Published: September 2024

This research aims to investigate the influence of interest in learning and the level of provision of learning media on the learning achievement of class VII students at Madrasah Tsanawiyah (MTs) Nahdlatul Wathon (NW) Teros. A survey method with an associative explanatory approach was used in this research, using quantitative data to analyze causal variable relationships. The population consisted of 91 class VII students, with the entire population being sampled because the number was less than 100. The research results show that interest in learning and learning media significantly influence student learning achievement. Interest in learning and learning media contributed 70.4% to student learning achievement, while other factors such as teacher ability, student ability, and family conditions contributed 29.6%. The implications of this research emphasize the importance of increasing students' interest in learning and ensuring the availability of adequate learning media in schools. Efforts to improve learning outcomes must also pay attention to other supporting factors such as increasing teacher capabilities and family support.
The Educational Strategies of Islamic Boarding Schools in Instilling Entrepreneurial Spirit in Students at Pondok Pesantren Darul Amien, Jajag Gambiran Banyuwangi
Authors: Mufasirul Bayani
Published: September 2024

Pondok Pesantren (Islamic boarding schools) are one of the educational institutions that are able to produce intellectual generations with independent characters. This study aims to analyze: (1) the strategy of Islamic boarding schools in instilling an entrepreneurial spirit in students at the Darul Amien Jajag Gambiran Banyuwangi Islamic Boarding School, (2) the implementation of educational activities that instill an entrepreneurial spirit in students, and (3) the impact of entrepreneurial education on students at the Darul Amien Jajag Gambiran Banyuwangi Islamic Boarding School. This study uses a qualitative method, with researchers going directly to the location to obtain valid data through observation, interviews, and documentation. The data obtained were analyzed using data reduction techniques, data presentation, and drawing conclusions. The results of the study indicate that: (1) the strategy for instilling an entrepreneurial spirit in the Darul Amien Islamic Boarding School includes a planning strategy, a tactical strategy, and a behavioral pattern strategy; (2) the implementation of educational activities to instill an entrepreneurial spirit in students involves instilling a vision, commitment, self-confidence, discipline, readiness to take risks, concern for consumers, and creativity; (3) The impact of this entrepreneurship education is that students become more self-confident, have thoughts that are directed towards the future, dare to face challenges, and have creativity and innovation in creating new things. This forms a strong leadership spirit, which is important for becoming a successful entrepreneur.
The Impact of Artificial Intelligence (AI) on the Scope of Accountancy: Difficulties and Challenges in a Literature Review
Authors: Rusgowanto Fransisca Hanita
Published: September 2024

The rapid advancement of Artificial Intelligence (AI) technologies has permeated various industries, ushering in transformative changes. One such sector experiencing significant shifts is accountancy. This paper presents a systematic literature review to discern the impact of AI on the domain of accountancy, aiming to unveil its repercussions, challenges, and difficulties. The review draws from a vast array of academic journals, white papers, industry reports, and conference proceedings. The results indicate that while AI streamlines tasks like data processing and forecasting, leading to enhanced efficiency and accuracy, it also brings about potential challenges. These challenges include the demand for new skill sets, fears of job displacement, ethical considerations, and the requirement for updated regulatory frameworks. However, a noteworthy observation during this review was the complexities and challenges in carrying out a systematic review itself, given the rapid technological advancements and diverse perspectives in the existing literature. Inconsistencies in terminologies, overlapping scopes, and the multifaceted nature of AI applications in accountancy further complicated the process. This paper offers a dual contribution: shedding light on the implications of AI in accountancy and providing insights into the intricacies faced while conducting a systematic literature review in a dynamic field.
Digital Empowerment of Women: The Role of the Internet in an Online University Setting
Authors: Sama Nasrati  , Dina Khalil  , Lima Ahmadi  , Tamanna Quraishi
Published: September 2024

This study explores the impact of digital empowerment on female students in online university settings, focusing on internet connectivity, digital tools, and barriers to success. Using a survey distributed through Google Forms, we collected responses from 120 female participants across four faculties: Medical, Economics, Computer Science, and Education. The purpose was to assess how reliable internet access influences academic performance and engagement, evaluate the effectiveness of digital resources for professional skill development, and identify obstacles affecting women's participation. Results revealed that reliable internet access significantly enhances academic performance and engagement. Digital tools were highly rated for their effectiveness in skill development and career advancement. However, technological limitations and socio-economic factors were identified as major barriers. The findings suggest that while online universities offer valuable opportunities, addressing technological and socio-economic challenges is crucial for maximizing their benefits. Recommendations include improving internet infrastructure and providing targeted support to overcome socio-economic barriers. Future research should explore the longitudinal effects of digital empowerment initiatives and their impact on long-term academic and career outcomes for women.
Psychological Impact Of Sexual Abuse In Minors: A Systematic Review
Authors: Graciela Esmeralda Carranza Leon
Published: September 2024

This article is a systematic review about child sexual abuse, during the last decade, it has been increasing year after year having an impact on socio-emotional and cognitive development; however, a decrease in reported cases was observed, due to the state of health alert decreed worldwide by the COVID-19 pandemic. However, the studies that record the impact of this problem do not go at that rate of growth, even more there are few updated longitudinal studies that reveal this impact. Objective. Carry out a review of articles between 2016 and 2022 related to the impact of child sexual abuse on children under 18 years of age.  Method. The prism format was used and the database was used as SCOPUS, SCIELO and WEB OF SCIENCE. Results. 11 articles were admitted, whose authors indicate that those people who suffered this type of abuse suffered or are suffering an alteration in their biological, psychological and social development, being sociodemographic factors protective or risk agents for incidence as for recovery. Conclusions. At present there is a deficit of updated studies on the impact of sexual abuse on children under 18 years of age, being a need to train health professionals, educators, among others for detection and recuperative intervention for this age group.