bluuebunny/crossref_metadata_2025 huggingface dataset:
Meninjau Hubungan Antara Penggunaan Media Sosial dan Orientasi Pasar Terhadap Kinerja Bisnis Sektor UMKM
Authors:   Sultan Agung, Sudirman Acai , Halim Fitria ,   Sultan Agung, Nainggolan Anju Bhernadetha ,   Universitas Efarina, Butarbutar Novita ,   Sultan Agung, Sherly Sherly ,   Sultan Agung
Published: June 2021

Pada era digitalisasi saat ini, strategi pemasaran pada sektor UMKM dituntut untuk beradaptasi dengan cepat sesuai dengan perkembangan teknologi dan kebutuhan konsumen yang semakin kompleks. Marketing digital menjadi suatu hal yang wajib dari tahun ke tahun baik oleh perusahaan mikro, kecil maupun perusahaan besar. Salah satu cara untuk beradaptasi dan mengembangkan bisnis yang saat ini sedang popular adalah dengan penggunaan content marketing berbasis media sosial dan orientasi pasar. Tujuan utama penelitian mengetahui pengaruh peran media sosial dan orientasi pasar terhadap kinerja bisnis sektor UMKM yang ada di Kota Pematangsiantar. Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Pengumpulan data di lapangan menggunakan dengan kuesioner yang diukur dengan beberapa pertanyaan terkait media sosial, orientasi pasar dan kinerja bisnis. Untuk analisis data menggunakan metode PLS-SEM dan teknik pengumpulan data memakai proportionate stratified random sampling, sehingga sampel dalam penelitian ini berjumlah 240 responden. Hasil penelitian menunjukkan media sosial dan orientasi pasar memiliki pengaruh yang signifikan terhadap kinerja bisnis UMKM di Kota Pematangsiantar.
Business Model Canvas (BMC): Sebuah Pendekatan Dalam Mendorong Mindset Kewirausahaan
Authors:   Universitas Batanghari, Jamira Anaseputri , Febriani Yulita ,   Universitas Batanghari, Amali Muhammad ,   Universitas Batanghari
Published: June 2021

Tujuan dari penelitian ini adalah untuk memahami Business Model Canvas (BMC) dan penerapannya untuk mendorong mindset kewirausahaan mahasiswa. BMC telah menjadi alat analisis yang populer digunakan untuk menganalisis strategi ataupun model bisnis dari suatu unit usaha, perusahaan, atau organisasi. Terdapat gap dari penelitian sebelumnya yang menggunakan penelitian tradisional yang hanya fokus pada pengembangan teori. Penelitian Tindakan (Action Research) memberikan pendekatan yang tepat untuk memperbaiki situasi kerja atau kondisi belajar secara efektif dan efisien. Penelitian ini bersifat kualitatif dan kuantitatif. Ada 84 mahasiswa yang berpartisipasi dalam penelitian ini dengan mengisi kuesioner. Hasil penelitian menunjukkan bahwa metode BMC dapat meningkatkan mindset kewirausahaan mahasiswa. Metode BMC layak untuk diperkenalkan dan diajarkan di dalam Mata Kuliah Kewirausahaan kepada mahasiswa.
Faktor Lingkungan Sebagai Pemoderasi Pengaruh Motivasi Berwirausaha Terhadap Minat Berwirausaha
Authors:   Universitas Sultan Ageng Tirtayasa, Lusianingrum Farah Putri Wenang , Wakhidah Esti Nur ,   Universitas Sultan Ageng Tirtayasa, Fatmayati Frida ,   Universitas Sultan Ageng Tirtayasa
Published: June 2021

Yogyakarta International Airport (YIA) merupakan bandar udara baru yang resmi beroperasi mulai 29 April 2019. Adanya YIA menciptakan peluang usaha yang dapat dimanfaatkan oleh masyaratat sekitar. Namun, peluang usaha ini kebanyakan dimanfaatkan oleh masyarakat maupun investor dari luar daerah. Perlu adanya kajian mengenai minat berwirausaha pada masyarakat sekitar YIA. Studi ini mempunyai tujuan untuk menguji dampak motivasi berwirausaha terhadap minat berwirausaha. Selain itu, adanya perbedaan hasil uji pengaruh langsung motivasi pada minat berwirausaha maka diusulkan faktor lingkungan untuk diuji sebagai variabel pemoderasi. Studi ini memilih menggunakan pendekatan kuantitatif. Populasi dalam studi ini masuk pada golongan studi infinit. Penentuan responden studi ini memakai non-probability sampling yaitu purposive sampling dan diperoleh responden sebanyak 100 orang. Data studi ini yaitu data primer karena data langsung diambil dari responden dengan memakai instrumen berupa kuesioner. Hasil pengujian studi ini memperlihatkan bahwa motivasi berwirausaha berpengaruh positif terhadap minat berwirausaha. Selanjutnya, pengaruh motivasi berwirausaha terhadap minat berwirausaha dimoderasi oleh lingkungan juga terdukung.
Pengaruh Besaran Akrual, Ukuran Perushaan, Volatilitas Arus Kas, Dan Volatilitas Penjualanterhadap Presistensi Laba (Studi Empiris Perusahaan Sektor Property, Real Estate and Building Contruction di Bursa Efek Indonesia Tahun 2017-2019)
Authors:   Universitas Muhammadiyah Tangerang, Pratikto Dyta Febriantine , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh volatilitas arus kas, volatilitas penjualan, besaran akrual dan ukuran perusahaan pada perusahaan sektor Property, Real Estate and Building Contruction terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Total sampel adalah 39 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda dengan program EViews 9.0. Hasil penelitian ini menunjukkan bahwa Volatilitas Arus Kas mempengaruhi Persistensi Laba sedangkan Volatilitas Penjualan, Ukuran Perusahaan dan Besaran Akrual tidak mempengaruhi Persistensi Laba.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur sector Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)
Authors:   Universitas Muhammadiyah Tangerang, Apriani Risma , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Tujuan penelitian ini untuk menguji pengaruh variabel keputusan investasi, keputusan pendanaan, dan kebijakan dividen. .Baik secara simultan maupun parsial terhadap variabel nilai perusahaan. Penelitian ini bersifat kuantitatif. . Teknik pemilihan sampel menggunakan purposive sampling. Jumlah perusahaan manufaktur subsektor industry barang konsumsi di BEI selama periode 2016-2019 yang masuk sebagai daftar populasi adalah sebanyak 15 perusahaan, kemudian didapatkan sampel sebanyak 60. Penentuan jumlah sampel dalam penelitian ini menggunakan metode sekunder. Teknik analisis data menggunakan regresi data panel dengan program EVIEWS 9.0. Hasil penelitian ini menemukan bahwa secara parsial keputusan investasi berpengaruh dan keputusan pendanaan berpengaruh terhadap nilai perusahaan, sedangkan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Struktur Modal Dan Net Profit Margin Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia 2016-2018)
Authors:   Universitas Muhammadiyah Tangerang, Setiawan Dede , Rohanda Irfan ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Indonesia Penelitian ini bermaksud untuk menguji pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan yang diukur dengan Tobin Q. Populasi dalam penelitian ini yaitu seluruh perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia 2016-2018. Maka, pengambilan sampel menggunakan system purposive sampling dan diperoleh 15 perusahaan. Metode yang digunakan adalah data sekunder berbentuk laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Analisis ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan variabel profitabilitas, likuiditas dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, sedangkan leverage, dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Pengungkapan Corporate Social Responsibility, Intensitas Modal, Dan Likuiditas Terhadap Penghindaran Pajak
Authors:   Universitas Muhammadiyah Tangerang, Agustina Tri , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, intensitas modal, dan likuiditas terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumer yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Penelitian ini dilakukan menggunakan sampel sebanyak 27 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dan bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel corporate social responsibility, intensitas modal tidak berpengaruh terhadap penghindaran pajak, sedangkan likuiditas berpengaruh terhadap penghindaran pajak. Hasil uji simultan pada penelitian ini menentukan bahwa secara bersama-sama variabel corporate social responsibility, intensitas modal, dan likuiditas berpengaruh signifikan terhadap penghindaran pajak.
Pengaruh Rasio Hutang, Profit Margin, Ukuran Perusahaan, Dan Likuiditas Terhadap Financial Distress Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bei
Authors:   Muhammadiyah Surakarta University, Varirera Vieda Vira , Adi Suyatmin Waskito ,   Muhammadiyah Surakarta University
Published: June 2021

Financial distress merupakan keadaan kesulitan keuangan yang terjadi pada perusahaan sebelum mengalami kebangkrutan. Penelitian ini bertujuan untuk menguji pengaruh rasio hutang, profit margin, ukuran perusahaan dan likuiditas terhadap financial distress. Populasi dalam penelitian ini adalah sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, kemudian diperoleh 57 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan program software SPSS 20. Variabel financial distress diukur dengan model Zmijewsky Score, variabel rasio hutang diukur dengan debt to total asset, variabel profit margin diukur dengan net profit margin, variabel ukuran perusahaan diukur dengan log total aset dan likuiditas diukur dengan current ratio. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Hasil penelitian menunjukkan bahwa rasio hutang berpengaruh positif dan signifikan terhadap financial distress, profit margin berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan variabel ukuran perusahaan dan likuiditas lainnya tidak berpengaruh signifikan terhadap financial distress.
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan
Authors:   Universitas Muhammadiyah Tangerang, Muharramah Rizqia , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas pada Nilai Perusahaan. Ukuran Perusahaan diukur dengan Logaritma Natural (Ln) Total Aset, Leverage diukur dengan Debt Equity to Ratio (DER), Profitabilitas diukur dengan Return On Asset (ROA) dan Nilai Perusahaan diukur dengan Price to Book Value (PBV). Populasi dalam penelitian ini ini adalah semua perusahaan Property pada sektor Property, Real estate, dan Konstruksi yang terdaftar di Bursa Efek Indonesia (BEI)periode 2016-2019. Total sampel yang diuji adalah 8 perusahaan yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9.0. Hasil dari penelitian ini menunjukkan bahwa Ukuran Perusahaan mempengaruhi Nilai Perusahaan. Sementara Leverage dan Profitabilitas tidak mempengaruhi Nilai Perusahaan.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI DESA TELLUMPANUAE KABUPATEN MAROS
Authors:   Institut Agama Islam Negeri Parepare, Nur Sri Wahyuni
Published: June 2021

Dana desa yang di kelola oleh Pemerintah Desa ditujukan untuk membiayai program pemerintah desa dalam pelaksanaan kegiatan pemerintahan. Dana desa yang diberikan kepada pemerintah desa harus dikelola dengan baik dan tepat sasaran dimana dalam pengelolaannya harus mengedepankan akuntabilitas dan transparansi khususnya kepada masyarakat. Akuntabilitas merupakan suatu pertanggungjawaban pemerintah untuk melaporkan dan menyajikan kegiatan-kegiatan yang telah dilaksanakan kepada masyarakat. Pertanggungjawaban tersebut dilakukan agar pemerintah dapat transparan dengan komitmen yang telah terbentuk dalam pelaksanaannya. Penelitian ini bertujuan untuk menilai akuntabilitas dan transparansi pemerintah desa dalam pengelolaan Dana Desa di desa Tellumpanuae, Kecamatan Mallawa, Kabupaten Maros. Penelitian ini menggunakan metode deskriptif kualitatif melalui studi lapangan yang dibagi menjadi tiga tahap yaitu persiapan, pelaksanaan, dan rencana keberlanjutan. Teknik pengumpulan data yang digunakan berupa wawancara dengan teknik semi terstruktur. Wawancara dilakukan dengan pihak pemerintah desa setempat dan tokoh masyarakat yang termasuk dalam Badan Permusyawaratan Desa (BPD) keseluruhannya berjumlah 10 orang informan. Hasil penelitian menunjukkan bahwa sebagai wujud akuntabilitas Pemerintah Desa Tellumpanuae telah melakukan prosedur pengelolaan dan pertanggungjawaban Dana Desa sesuai dengan Permendagri No. 113 Tahun 2014. Sebagai wujud transaparansi Pemerintah Desa Tellumpanae adanya papan informasi yang berisi program yang telah direalisasikan beserta anggarannya. Meskipun pengelolaan dana desa yang dilakukan oleh pemerintah desa sangat baik, tetapi pemahaman masyarakat mengenai kebijakan dana desa masih rendah.
ENGAGING TO STUDENT – STUDENT INTERACTION USING FLIP MATERIAL IN ZOOM MEETING DURING DISTANCE LEARNING
Authors: Kurniawati Dewi
Published: June 2021

Covid -19 pandemic gives dynamic changes in all issues, especially in education. English as both practical and theoretical subjects must be adaptive to technology. It has to engage more active student-student interaction as students are the center of the teaching-learning process. This study was conducted to measure student-student interaction using flip materials in the Zoom meeting. Results show that flip- material promotes autonomous learning to support students' join the e-learning virtually and gives students’ better room to engage in the virtual classroom with various discussions. From the results, we can introduce flip methodology provides better and more effective distance learning and Zoom meeting accommodate the student-student interaction through its varied features like breakdown, inbox chat, and poll.
Diagnosehäufigkeit und Inanspruchnahme von Gesundheitsleistungen
Authors: Schmuker Caroline , Beydoun Ghassan , Günster Christian
Published: June 2021

Der Beitrag berichtet für das Jahr 2018 die Häufigkeit von Erkrankungen und Behandlungen in Deutschland. Die Analysen basieren auf standardisierten Abrechnungsdaten von AOK-Versicherten. Dargestellt werden administrative Behandlungsprävalenzen nach den dreistelligen Diagnoseschlüsseln und den Diagnoseobergruppen des ICD-10. Zusätzlich werden in den vier ausgabenwirksamsten Leistungssektoren (stationäre Versorgung, ambulant-ärztliche Versorgung, Arzneimittel- und Heilmittelversorgung) Kennziffern zur Inanspruchnahme von Gesundheitsleistungen berichtet.
Violência Intrafamiliar: Suas Formas E Consequências
Authors: Lopes Líliam Dos Reis
Published: June 2021

O vigente estudo aborda problemáticas que permeiam o tema violência doméstica e familiar, mais especificamente a violência intrafamiliar, referente às violações sofridas e praticadas entre aqueles que compõem o ambiente denominado lar. Compreende-se a violência intrafamiliar como um evento cíclico, no qual ocorre o aprendizado por imitação, nos propiciando a compreensão de intergeracionalidade. Com objetivo de salientar a desigualdade de gênero, as consequências das violências sofridas por mulheres, assim como os danos sofridos pelos filhos e membros idosos de uma estrutura familiar com base na centralização do poder masculina, apresentando algumas definições de violência intrafamiliar, seus tipos e formas de manifestação social. O tipo de pesquisa selecionada foi revisão bibliográfica, com coleta de materiais pertinentes ao tema proposto. A coleta do material resultou em uma compreensão mais ampla da violência intrafamiliar consequente de um processo de aprendizagem que ultrapassam as gerações e assim perpetuando a prática da violência. A pesquisa propicia considerar que a violência intrafamiliar é uma problemática que ultrapassa o ambiente familiar e afeta o indivíduo em sua totalidade, causando-lhe prejuízo social e pessoal.
Эпидемиологический профиль тяжелой малярии у новорожденных и подростков, пролехав в сопровождении 2016 году в справочной больнице в штате Amapá, Бразилия
Authors: Brito Maysa Vasconcelos de , França Ana Maria Braga da Silva , Fecury Amanda Alves , Oliveira Euzébio de , Dendasck Carla Viana , Dias Cláudio Alberto Gellis de Mattos
Published: June 2021

В настоящем исследовании учитывались не только инфекции Plasmodium falciparum, которые обычно рекомендуются в качестве основной причины тяжелой малярии, но и были тщательно описаны осложнения, связанные с Plasmodium vivax. Цель этой статьи заключалась в выявлении эпидемиологического, клинического и лабораторного профиля тяжелой малярии у пациентов, лечения которых лечилось в Детской и Подростковой больнице в Macapá – Amapá. Было проведено эпидемиологическое, описательное исследование ретроспективного характера. Данные были получены путем консультаций в медицинских записях пациентов за 2016 год. Тяжелой малярией было рассмотрено 47 случаев. Преобладали пациенты мужского пола – 63,8%, в возрасте до 5 лет – 59,6% случаев. Что касается вида, наиболее частыми были заражения P. vivax (72%) по сравнению с P. falciparum (28%). Месяцами с наибольшим количеством госпитализаций были сентябрь и ноябрь, оба – по 17%. Основные клинические проявления: лихорадка, бледность и кашель. Наиболее часто встречающиеся состояния, указывающие на серьезность: рвота 87%, желтуха 23%, одышка и возраст <1 год, оба – 21%. Гематологические исследования показали, что у 91% пациентов уровень эритроцитов ниже контрольных значений, а в 100% случаев – низкий уровень гемоглобина и гематокрита; тромбоцитопения была выявлена ​​в 72% случаев. Измененные результаты наиболее клинически важных биохимических доз были: мочевина, трансаминазы, глицимеа и С-реактивный белок. Выявление эпидемиологических, клинических и лабораторных данных о тяжелой форме малярии способствует ранней диагностике и адекватному лечению заболевания.
PENDIDIKAN ENTERPRENEURSHIP PADA ABAD 21 (MILLENIAL) DI PONDOK PESANTREN
Authors: Hasim Ade , Ramly Amir Tengku
Published: June 2021

This study aimed at investigating entrepreneurship education concept; the conduct of entrepeneurship education in 21st Century; and the effect of enterprneurship education in pesantren; and investigating the problems experienced and their solutions in 21st century. This was a case-study qualitative research. The collected data was analized qualitatively by using Miles and Huberman’s interactive model. The findings of the study showed that: entrepreneurship education in pesantren aimed at preparing students (santri) to encounter real life after their graduation. Job affairs have actually been managed by Allah The Al-Mighty, yet humans should prepared themselves by sufficient skills, entrepreneurship activities in pesantren was conducted through the advanced-special program, curriculair, extra-curriculair, and non-curriculair programs, entrepeneurship activities in pesantren contributed a lot to the economic effects and the students’ life skill, the coming problems in entrepeneurship activities of pesantren were caused by human resources, technology and management. To solve such problems, pesantren effortlessly tried to consolidate to the relating partners and improved their entrepeneurship management.
KONSEP KEADILAN DALAM POLIGAMI MENURUT AGAMA ISLAM
Authors: Sayyidah Sayyidah , Rahman Imas Kania , Ramly Amir Tengku
Published: June 2021

This article focuses on the discussion of the Kagian Islam on justice in polygamy, namely; what are the requirements for polygamy according to the priests of the mazhab, how the arguments and laws of the priests of the mazhab allow polygamy, and how is it relevant to polygamy according to the contemporary context in Indonesia. This research is a library research (Library Reserach), which is a method of collecting data such as the books of the priests of the mazhab and books that are relevant to the issues discussed. This research is a descriptive analysis, which describes, studies and analyzes the opinions of the Imam of the Schools in terms of being fair in polygamy. The results showed that in Islam it is permissible for a husband to practice polygamy on the condition that he believes or has a strong suspicion that he is able to do justice to his wives. as indicated by the al-Qur'an in the letter al-Nisa "verse 3:" then if you are afraid that you will not be able to act fairly, then marry only one wife ". This permissibility for polygamy is not a recommendation but one of the solutions given in special conditions to those (husbands) who really need and fulfill certain conditions. The meaning of justice as a condition for polygamy is not in the inner meaning of justice (such as love and affection) but justice for things that are material and measurable. As indicated by verse 129 of the letter al-Nisa 'and the sociological background because of the verse polygamy (verse 3 al-Nisa'). What is meant by the fairest distribution is in terms of: income, clothing, place to live, and time of turn
Disiplin Kerja, Karakteristik Individu dan Pengaruhnya Terhadap Kinerja Pegawai
Authors: Simatupang Sudung , Butarbutar Novita , Candra Vivi
Published: June 2021

The aim is to see the effect of work influence on employee performance, which represents employee performance, as well as work discipline and workers on employee performance. Which is the object of research at the Social Service for Women's Empowerment and Child Protection in Pematangsiantar City with 40 employees. The analysis used is the validity and reliability test, normality, coefficient of determination, simple and multiple equations, then partial test (t test) and simultaneous test (F test). The results of the study found that all variables of this study: work discipline, individual appraisal and performance were declared valid and reliable. To test for normal distribution that the value of the variable is stated as normal distribution, then the coefficient of determination shows that each independent variable contributes to the employee performance variable. The results of the equation carried out with simple regression show positive results and with multiple equations it is found that the greater the contribution of individual factors to employee performance than work discipline. Partial test (t test) found a positive and significant effect of work discipline on employee performance, as well as to assess individual performance. Simultaneous test (F test) that work discipline and people have a positive and significant effect on employee performance
Dinamika Lingkungan Kerja, Pengalaman Kerja, Karakteristik Pekerjaan Dan Kompetensi Manajerial Di Perusahaan Pertambangan Di Indonesia
Authors: Maharani Anita , Abidin Moch. Zaenal , Pringgodigdo Cipto Adi , Priyahutama Indra
Published: June 2021

This study aims to see how the work environment's dynamics, work experience, job characteristics, and managerial competencies affect managerial competence. The literature that this research refers to primarily uses the concept of competence and other concepts relevant to the study's discussion. This research method is through a quantitative approach, data collection through distributing questionnaires to 279 respondents who work in mining companies in Indonesia, and data processing using SPSS concerning the regression value to determine whether the research hypothesis is proven or not. This study indicates that work environment, work experience, and job characteristics affect managerial competence.
Determinantes de la competitividad regional en el Distrito Federal: un análisis del índice de competitividad estatal (2008-2012)
Authors: Galicia Haro Emma Frida , Coria Páez Ana Lilia , Galicia Palacios Alexander
Published: June 2021

Entre los problemas del crecimiento económico se presenta la interrogante sobre por qué existen territorios que pueden mantener tasas constantes de crecimiento con mejoría en las condiciones de vida de sus ciudadanos y otras no. Esto ha llevado en los últimos años al auge del estudio de la competitividad y en particular de la competitividad regional. El objetivo de esta investigación es identificar los indicadores que han favorecido la competitividad del Distrito Federal, en el contexto de las diversas teorías del crecimiento económico, a través del índice de competitividad estatal (ice) elaborado por el imco en el periodo 2008-2012. Se concluye que los subíndices sectores precursores, sociedad incluyente, preparada y sana, aprovechamiento de las relaciones internacionales e innovación contienen indicadores que impulsan la competitividad del Distrito Federal, sustentados por las teorías que promueven los modelos del desarrollo endógeno.
Alemania y México: generación de valor más allá de los salarios
Authors: González Alvarado Tania Elena , Martin Granados V. Ma. Antonieta
Published: June 2021

El objetivo de este artículo es señalar que los programas de desempleo orientados a la protección del ingreso, mas no a la conservación del puesto de empleo, conducen a mayor precariedad laboral. Para alcanzar dicho objetivo se analizan dos contextos distintos: México y Alemania. El salario no es el único factor para elevar la calidad de vida de la población y contribuir al bienestar social.
Indicadores financieros y económicos
Authors: Gaytán Cortés Juan
Published: June 2021

El éxito y el fracaso de las empresas son inherentes a múltiples factores, razón por la que es necesario contar con instrumentos que pronostiquen el fracaso de una empresa con la finalidad de conocer la sostenibilidad, solven- cia y situación financiera de las empresas
Ventas al cliente final de la PYME comercial de la industria joyera en Guadalajara: Calidad en el servicio y Neuromarketing
Authors: Cervantes Guzmán Jovanna Nathalie , Vázquez Ávila Guillermo , Borbolla Elizondo Francisco Javier
Published: June 2021

El conocimiento del neuromarketing, se puede considerar como el soporte en una estrategia para mejorar la calidad en el servicio de las PYMES. La investigación analizó la relación entre el neuromarketing y la calidad en el servicio en las ventas al cliente final de las PYMES comerciales en la industria joyera de Guadalajara. La metodología que se empleó fue correlacional. Una investigación de campo, no experimental y transaccional. Se demuestra que existe una relación al aplicar la prueba estadística de Wilcoxon. Entre otros, los factores del neuromarketing con los elementos tangibles en ventas directas; elementos intangibles en ventas por redes sociales y elementos intangibles. Se concluye que el incremento del neuromarketing, propicia un aumento en la calidad en el servicio.
Reseña de Martín, M y González, T. (coord). Emprendimiento e innovación para el desarrollo local. Universidad Nacional Autónoma de México, 2016, 264 pp.
Authors: González Fernández Sara
Published: June 2021

Emprendimiento e innovación para el desarrollo local es una publicación que, a pesar de abordar trabajos de investigación independientes entre sí, logra articularlos y hacerlos converger en la problemática del desarrollo local. Abandona el discurso clásico sobre innovación y emprendimiento para presentar sus matices en el marco de lo local, sin convertir el análisis de la evidencia en anecdótica. Todos y cada uno de los capítulos cuenta con un marco teórico que permite orientar el análisis de manera objetiva.
Analyzing the Scientific Approaches to Defining the Essence of the Concepts of Crisis and Anti-crisis Management of Enterprise
Authors:   Kharkiv National University of Construction Engineering and Architecture, Shumilo O. S. , Savchenko N. O. ,   Kharkiv National University of Construction Engineering and Architecture
Published: June 2021

The article carries out a comparative analysis of the definitions by scholars on understanding the essence of the concepts of both the crisis and the anti-crisis management of enterprise. As a result of the analysis, it is defined that in the scientific literature there is no single understanding of the essence of these concepts. The publication specifies the features of defining these concepts. The essence of crisis is defined as follows: a turning point in the development of changes; moment of sharp aggravation and impossibility of independent overcoming contradictions; stage of the enterprise’s development cycle; result of damage to internal mechanisms for maintaining adaptability, flexibility and sustainability; moment of resolving the contradictions requiring quick decision-making in terms of scarcity of resources; phase of imbalance of the enterprise’s activities and limited opportunities for the influence on the part of its management; situation in which the economic entity is not able to carry out financial provision of its own economic activity; threats of insolvency and bankruptcy of the enterprise. The essence of anti-crisis management is understood as: system of enterprise management; special, constantly organized management; aggregate of methods, techniques, forms of management; instrument for sustainable operation of the enterprise; management in order to predict a crisis; aggregate of the managerial anti-crisis measures. On basis of the analyzed features of defining, the authors’ own definition of crisis and anti-crisis management is proposed. Also, the article determines the task of anti-crisis management of enterprise at the present stage of economic development, taking into account changes in the external environment.
Trends in the Development of the Solar Energy Generation Market of Ukraine
Authors:   Oles Honchar Dnipro National University, Yakovenko V. S. , Harkusha V. V. ,   Oles Honchar Dnipro National University
Published: June 2021

The research is aimed at analyzing and finding the reasons for the specific development of the solar energy market of Ukraine, defining the interaction on the part of the State and its role, furthermore the role of monopolists-generators and small generating equipment in private households. As result of the research, the following issues are considered: specifics of the formation of a share of the segment of solar power plants among renewable energy sources; the largest companies – solar energy generators in Ukraine; dynamics of changes in the «green» tariff and installed capacity of solar power plants over the past decade; development of the direction of small solar power plants installed by households and the largest generating regions of Ukraine by both the number and the installed capacity of the households’ SPP. Analyzing modern analytical reports on renewable energy generation, it is appropriate to note that a system of indicators, which is being created currently to reflect the real state of development of renewable energy, indicates a certain prospect of scientific research in this direction. Modern problems of development of the generating renewable energy market are defined, among which the following are defined: changes in legislation on the «green» tariff, which leads to changes in the investment climate and attractiveness of generation projects, the conflicting mechanisms of tariff auctions; potential threat of shortage of both storage and transport capacities (due to disproportionate development of generation volumes and its infrastructure support) etc. Based on the analysis of existing development trends, conclusions have been drawn about the future state and development of the solar energy generation market. The need to form a balanced national strategy for the development of renewable energy, taking into account the current conditions for reducing the «green» tariff and the cost of generating equipment, as well as taking into account the national interests of the State, the interests of monopolists and households, has been established.
The Theoretical Foundations of Ensuring a Balanced Development of Railway Transport Services in the Context of Digitalization
Authors:   Ukrainian State University of Railway Transport, Obruch H. V.
Published: June 2021

The article explores the current state and trends in the development of railway transport services. It is determined that the frequent change of the administration of JSC «Ukrzaliznytsia» and the priorities of its development, inhibition of the necessary reformation changes, inconsistency and non-systematicity of the implemented policy of railway transport development led to an extremely difficult financial and technical condition of the railway company. The result of the technical degradation of railway transport and the decrease in its throughput and transportation capacity were a catastrophic deterioration in the quality of services of railway enterprises and a gradual loss of the share of the freight market in favor of other types of transport. It is proved that restoring consumer confidence and ensuring the balanced development of services of railway enterprises requires the use of a digital instrumentarium for their modernization and the introduction of new digital solutions aimed at improving communication with stakeholders. The main requirements of consumers for the quality of transport service in terms of segments of activities of railway enterprises are disclosed. The theoretical foundations for the balanced development of services of railway enterprises are formed, taking into account the trends in the digital transformation of the railway industry and defining the key role of digital instruments in ensuring the balanced development of services of industry enterprises. Scenarios for the development of services of railway enterprises based on the introduction of digitalization instruments are presented, among which pessimistic, realistic and optimistic scenarios are identified. In particular, the pessimistic scenario involves the introduction of digital instruments that ensure the improvement of only the customer service of railway enterprises, realistic is focused on the introduction of digital instruments in the segments of transport service in accordance with the formation of the railway transportations market. To implement the optimistic scenario, it is necessary to ensure the improvement of existing and the development of new services based on the comprehensive implementation of digital transformation instruments.
Assessing the Intangible Assets
Authors:   Kyiv National University of Trade and Economics, Fomina O. V. , Avhustоva O. O. ,   Kyiv National University of Trade and Economics, Shushakova I. K. ,   Kyiv National University of Trade and Economics
Published: June 2021

The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.
The Digital Component of Modern Audit of Activities of Business Entities
Authors:   Kharkiv State University of Food Technology and Trade, Kovalevska N. S. , Nesterenko I. V. ,   Kharkiv State University of Food Technology and Trade, Sokolova E. B. ,   Kharkiv State University of Food Technology and Trade, Karbivnycha T. V. ,   Kharkiv State University of Food Technology and Trade
Published: June 2021

The article is aimed at substantiating organizational provisions and developing recommendations for improving the conceptual principles of projecting a computer-based audit system for the activities of performers of entrepreneurial activities. The article proposes the principles of modeling the audit system in the structure of the information service of entrepreneurs, provides proposals for assessing audit risks at different stages of entrepreneurial activity, substantiates methodological approaches to conducting an audit using modern information and communication technologies. It is proved that computer-based audit is an effective instrument for controlling and managing economic security of business entities. When designing the organizational-methodological structure of the audit, it is proposed to use the stages of audit development: confirming, system-oriented, and risk-based audit. When deciding on the creation and operational function of the computer-based audit of the activities of business entities, it is recommended to take into account their size, category, organizational and legal form of management, organizational structure, level of automation of accounting and control procedures. Scientific approaches using the proposed indicator of information security to assessing the state of information security of business entity are defined, their components are: degree of use of information and communication technologies in business processes, status of information threats, and degree of security of information resources. Methodical principles of auditing using modern information and communication technologies are proposed to strengthen control and analytical functions of management with the use of the latest audit systems. It is proved that computer-based audit covers the use of information technologies and software as a method and tools of the auditor in the process of performing the task on the basis of reliability assessment and identification of significant risks of the information system of a business entity.
Objects and Subjects of Operational Control at Industrial Enterprises
Authors:   Odesa National Economic University, Starenka O. M.
Published: June 2021

In modern conditions of management, operational control at Ukrainian industrial enterprises should be present at all levels of management. For the efficient functioning of the operational control system, it is necessary to clearly understand the essence of its objects and subjects. Therefore, the article analyzed and summarized the views of different scientists regarding the essence of these concepts. It is defined that the subject of operational control is a structural unit or employee which should provide information about the actual state of the controlled object in a short time, prevent the occurrence of violations in real time, eliminate negative consequences so that this does not affect the final result of the economic activity of the enterprise. The levels of subjects of operational control, which are allocated depending on the involvement in the process of operational control, are suggested as follows: minimum, medium, maximum. The application of the proposed order will facilitate the receipt of the necessary operational information in real time by all interested parties and increase the efficiency of operational control directly where business operations are carried out. The objects of operational control were specified taking into account the needs of the management system, their classification was closer defined on such grounds as types of objects, composition of objects. The need to consider the objects of the operational control system in the context of economic processes is substantiated. The use of the proposed approaches to objects and subjects of operational control will contribute to the proper distribution of responsibilities for carrying out control, improving the quality and reliability of information, efficiency of enterprise management as a basis for making managerial decisions.
The Main Stages of Normative Regulation of Financial Control Over Transfer Pricing in Ukraine
Authors:   Educational and Scientific Institute of Finance, Banking of the University of the State Fiscal Service of Ukraine, Kuzheliev M. O. , Syvolap I. M. ,   The University of the State Fiscal Service of Ukraine
Published: June 2021

Any activity is carried out in accordance with what laws and regulations are interpreted at the national level, and often with the direct consent o n the part of the State authorities. In Ukraine, the process of forming the normative regulation for control over transfer pricing is still underway, but conceptually it is already possible to define four main stages. Stage 1 (zero stage): 2010–2013 – in the national legislation were no definitions of controlled operations and transfer pricing, but the concept of ordinary price was widely used, and the tax legislation began to distinguish the methods for its determination and the procedure for application). Stage 2 (baseline stage): 2013–2014 – a significant transformation of tax legislation took place – transfer pricing was introduced in Ukraine. Stage 3 (crucial stage): 2015–2019 – the «arm’s length principle» was introduced, which was wider than the concept of «ordinary price», and relations between business entities were now evaluated not only at the price of transactions performed, but under the conditions of such operations. Stage 4 (renewal stage): 2020–2021 – transfer pricing rules were updated: new concepts were introduced into the national legislation – international group of companies, the group’s parent company, authorized participant; a three-level transfer pricing reporting model was implemented. Thus, Ukraine undergoes a constant change of national legislation, in particular in the normative regulation of financial control over transfer pricing, which for 10 years has been transformed from control over ordinary prices in the country to control over transactions of international groups of companies whose participants are residents of Ukraine.
Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization
Authors:   Financial Analyst, Analytical Center, All-Ukrainian Association of Local Governments «Association of Ukrainian Cities», Paliichuk T. V.
Published: June 2021

The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by introducing budget decentralization, steps to implement decentralization in the sphere of road infrastructure of Ukraine (distribution of functions and powers in the road sector at the subregional level of management and introduction of an updated mechanism for financing the road industry). The significance and role of excise tax on fuel in the formation of budgets of territorial communities in the context of implementation of budget decentralization and decentralization in the road sector are analyzed and disclosed. The main aspects of excise tax reform, changes in its distribution between budgets during 2014-2020 in the context of the implementation of decentralization are presented. A number of substantiated arguments are given regarding the need to preserve the crediting of the excise tax on fuel to the local self-government budgets. The issue of the need to improve the distribution of subventions to roads in order to achieve fairness and eliminate the asymmetry of the financial capacity of territorial communities to develop road infrastructure and ensure the stimulating impact of excise taxation on the socio-economic development of all territorial communities is actualized.
Insurance Protection of Agricultural Producers of Ukraine: A Review of Insurance Companies and Products
Authors:   Dmytro Motornyi Tavria State Agrotechnological University, Rubtsova N. M. , Radchenko N. H. ,   Dmytro Motornyi Tavria State Agrotechnological University, Trusova N. V. ,   Dmytro Motornyi Tavria State Agrotechnological University
Published: June 2021

The article is aimed at analyzing the work of insurance companies in the agricultural insurance market, evaluating their services for insurance protection of agricultural producers and studying the State’s efforts in supporting farmers in the sphere of agricultural insurance. In the course of the study, it is defined that the current system of agricultural insurance is unsatisfactory, and every year regressive processes are observed in the agricultural insurance market. The low demand for agricultural insurance in Ukraine is associated with the high cost of the service, limited choice of counter-parties, complexity of the insurance mechanism. The carried out analysis of the work of insurers in the agricultural insurance market indicates their partial participation in this type of insurance: for example, out of 64 insurers licensed for agricultural insurance, only less than a third provide services in this direction. As a result of the study of the line of insurance products for agricultural insurance, it is determined that complex and index insurance and insurance of animals and poultry are in great demand. It is found out that the extanrt system of agricultural insurance with the State support, even under the conditions of its functioning, would not have gained much popularity. The main reasons are a complex insurance mechanism, a one-time payment of 100% insurance premiums and the insecurity of the agricultural producer in obtaining the entire amount of subsidies belonging to him further on. In the future, in order to improve the situation in this industry, it is necessary to make certain amendments to the current legislation, which will revitalize the domestic sphere of agricultural insurance while providing confidence to agricultural producers in the continuity and reproduction of their output.