bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Ukuran Perusahaan,Net Profit Margin,Likuiditas,Profitabilitas Dan Finance Leverage Terhadap Perataan Laba Pada Perusahaan Manufaktur Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2017-2018
Authors:   Universitas Muhammadiyah Tangerang, Pertiwi Melin Dwi , Nurfaizah Nurfaizah ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Laporan keuangan sering terpusat pada informasi laba tanpa memperhatikan prosedur yang digunakan untuk menghasilkan informasi laba usaha. Hal tersebut mendorong maanajemen untuk melakukan tindakan menejemen laba yaitu dengan melakukan perataan laba. Perataan laba adalah sebuah praktik dengan menggunakan teknik atau cara akuntansi untuk mengurangi ketidak tetapan laba bersih selama beberapa periode waktu. Tujuan penelitian ini adalah untuk mengetahui pengaruh SIZE, NPM, LIKUIDITAS, PROFITABILITAS dan FINANCIAL LEVERAGE terhadap praktik perataan laba (IS) pada badan usaha manufaktur yang terdapat di BEI periode 2017-2018.
Transfer Knowledge Dosen Akuntansi Pada Masa Pandemi
Authors:   Universitas Muhammadiyah Sidoarjo, Hanun Nur Ravita , Hanif Aisha ,   Universitas Muhammadiyah Sidoarjo, Yani Muhammad ,   Universitas Muhammadiyah Sidoarjo
Published: June 2021

Penelitian ini bertujuan untuk menguji secara empiris : 1) Peran IT 2) Pengaruh proses pembelajaran akuntansi 3) Respon Institusi atas Covid-19 terhadap Kinerja Mengajar dosen Akuntansi Dengan Transfer Knowledge Sebagai Variabel Intervening, yang terdiri dari tiga variabel bebas yaitu Peran IT(X1), Proses Pembelajaran Akuntansi (X2), Respon Institusi atas Covid-19 (X3) dengan variabel terikat Kinerja Mengajar Dosen Akuntansi (Y), dan variabel intervening Transfer Knowledge (Z). Sumber data yang digunakan dalam penelitian ini berasal dari jawaban kuesioner yang di sebarkan kepada Bapak / Ibu Dosen Akuntansi Se-Indonesia. Kuesinoner disebarkan melalui link geogle from, responden yang mengisi berjumlah 124 Orang. Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.0. Hasil penelitian ini adalah proses pembelajaran akuntansi dan respon institusi atas covid-19 memiliki pengaruh positif dan signifikan terhadap kinerja mengajar dosen akuntansi dan dimediasi oleh transfer knowledge
Pengaruh Size, Leverage, Dan Earning Power Terhadap Manajemen Laba
Authors:   Universitas Muhammadiyah Tangerang, Nancy Aida , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Salah satu parameter penting dalam mengukur kinerja manajemen adalah laba. Untuk menunjukan prestasi perusahaan dalam menghasilkan laba, manajemen cenderung mengelola laba secara oportunis dan melakukan manipulasi laporan keuangan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh ukuran perusahaan, earnings power (EP), dan leverage terhadap manajemen laba. Penelitian ini menggunakan analisis regresi data panel. Ukuran perusahaan dihitung menggunakan total aset dan earnings power diproksi menggunakan net profit margin (NPM). Objek penelitian yang digunakan adalah perusahaan sektor property dan real estate dari tahun 2017 sampai dengan 2019. Hasil analisis menunjukan bahwa Ukuran Perusahaan, berpengaruh terhadap Manajemen Laba.
Faktor Keuangan Dan Kualitas Laba Perusahaan Manufaktur Di Indonesia
Authors:   Universitas Muhammadiyah Tangerang, Lia Asti April , Abas Dirvi Surya ,   Universitas Muhammadiyah Tangerang, Hakim M Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Tujuan penelitian ini adalah analisis: (1) Pengaruh likuiditas (CR) terhadap kualitas laba. (2) Pengaruh Return On Asset (ROA) terhadap kualitas laba. (3) Pengaruh Return On Equity (ROE) terhadap kualitas laba. (4) Pengaruh Leverage (DER) terhadap kualitas laba. (5) Pengaruh Total Asset Turn Over (TATO) terhadap kualitas laba. Populasi yang diteliti yaitu perusahaan manufaktur industry yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2018. Teknik pengambilan sampel menggunakan teknik sampling dan diperoleh sampel sebanyak 14 perusahaan dengan jumlah 42 pengamatan. Penelitian ini menggunakan metode observasi non partisipan yang diambil dari data laporan tahunan dan laporan keuangan perusahaan. Teknik analisis yang digunakan adalah analisis jalur (path analysis). Hasil penelitian ini yaitu: (1) Likuiditas tidak berpengaruh terhadap kualitas laba. (2) Return On Asset berpengaruh positif terhadap kualitas laba. (3) Return On Equity berpengaruh negative terhadap kualitas laba. (4) Leverage berpengaruh positif terhadap kualitas laba. (5) Total Assets Turn Over berpengaruh positif terhadap kualitas laba
Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Pada Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2015-2019)
Authors:   Universitas Muhammadiyah Tangerang, Nurochmah Yulia
Published: June 2021

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan, likuiditas petumbuhan laba, profitabilitas terhadap kualitas laba. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) mulai tahun 2015 - 2019. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sebanyak 51 perusahaan pada sector Aneka Industri. Hasil penelitian ini menunjukkan adanya pengaruh antara struktur modal, likuiditas, ukuran perusahaan, pertumbuhan laba, profitabilitas terhadap kualitas laba.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI PERIODE 2016-2019
Authors:   Universitas Muhammadiyah Tangerang, Kusumawardani Nafiya Ayu , Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang, Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk menguji adanya pengaruh variabel Independen Current Ratio (CR), Debt To Equity Ratio (DER), dan Net Profit Margin (NPM) terhadap variabel dependen yaitu perubahan laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini meliputi perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Berdasarkan hasil kriteria yang telah ditentukan maka diperoleh sampel sebanyak 15 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Alat analisis penelitian ini menggunakan Regresi Data Panel Penelitian ini menggunakan metode kuantitatif yang diolah menggunakan sofware E-Views 9.0. Tingkat signifikasi yang digunakan sebesar 0,05. Sementara itu, alat uji yang digunakan untuk menguji kelayakan model regresi adalah uji asumsi klasik (normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastistas) dan untuk pengujian hipotesis menggunakan koefiesien determinasi,uji-t, dan uji-f. Berdasarkan hasil analisis regresi menunjukan bahwa CR, DER, dan NPM berpengaruh secara signifikan secara bersamaan terhadap perubahan laba. Adapun CR dan DER berpengaruh positif dan signifikan terhadap perubahan laba, sedangkan NPM berpengaruh negatif dan signifikan terhadap perubahan laba.
FAKTOR KEUANGAN DAN KUALITAS LABA
Authors:   Universitas Muhammadiyah Tangerang, Hanifah Siti , Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang, Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Penelitian ini bertujuan untuk membuktikan pengaruh investment opportunity set (ios), leverage, profitabilitas, likuiditas, ukuran perusahaan, pertumbuhan laba terhadap kualitas laba yang terdapat pada perusahaan sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah empat tahun yaitu periode 2015-2018. Populasi dalam penelitian adalah seluruh perusahaan sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel yaitu sebanyak 11 perusahaan sektor Consumer Goods Industry.Jenis data yang digunakan dalam penelitian ini adalah jenis data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Metode analisis yang digunakan yaitu metode analisis regresi data panel dengan menggunakan program Eviews versi 10.0. Hasil penelitian ini membuktikan bahwa variabel profitabilitas yang diproksikan oleh return on asset (ROA), likuiditas yang diproksikan oleh current ratio (CR), dan pertumbuhan laba berpengaruh terhadap kualitas laba, sedangkan variabel investment opportunity set (ios), leverage yang diproksikan oleh debt to equity ratio (DER) dan ukuran perusahaan yang diproksikan dengan total aset tidak memiki pengaruh terhadap kualitas laba.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL
Authors:   Universitas Muhammadiyah Tangerang, Yuliani Yuliani , Abbas Dirvi Surya ,   Universitas Muhammadiyah Tangerang, Hakim Mohamad Zulman ,   Universitas Muhammadiyah Tangerang
Published: June 2021

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Belanja Modal Pemerintah Kabupaten/Kota di Provinsi Jambi. Populasi dalam penelitian adalah laporan realisasi keuangan 11 Pemerintah Kabupaten/Kota yang ada di Provinsi Jambi Periode 2014-2018. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 5 laporan keuangan. Hasil penelitian ini menunjukkan adanya pengaruh secara simultan antara Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Sisa Lebih Perhitungan Anggaran terhadap Belanja Modal.
Profiling of Accreditation in Libyan Higher Education Institutions
Authors: Atia Ahmed , El-Attug Mohamed
Published: June 2021

Institutional accreditation is often implemented as a tool for service enhancement or as a vehicle for educational change in broadly different settings. There is little evidence of the effect of accreditation, although there are indications in developed countries that facilities complying with initial low standards substantially increase their compliance levels as a result of engaging in accreditation programs funded by quality improvement interventions. This review intends to highlight on the profiling of accreditation in Libyan higher education institutions.
A DC Scheme to Maximize the Benefits of the Public Sector Employees Based on Behavioral Finance
Authors: Zhao Yueling
Published: June 2021

This paper introduces DB and DC pension plans, reviews the literature of DC pension plans, and puts forward three application strategies: automatic registration default contribution rate and annual automatic growth contribution rate, the risk tolerance level of different employees was evaluated by questionnaire survey, and individual investment choice of employees with different risk tolerance.
The Effect of Liquidity, Leverage and Bank’s Size on Bank’s Profitability of Indonesian Listed Bank
Authors: Lestari Henny Setyo
Published: June 2021

The purpose of this study is to determine the impact of liquidity, leverage and bank size on profitability in Indonesian conventional banking sector as the influencer of economic movements in this country. This study employed the total of  29 commercial banks listed on Indonesia Stock Exchange during the period of 2010-2019. There are total of 290 observations made in the study. The dependent variable used in this study is bank’s profitability measured by return on asset (ROA), return on equity (ROE) and net interest margin (NIM). The independent variables are liquidity measured by loan to deposit ratio (LDTR), leverage measured by equity to asset ratio (ETAR) and bank size measured by natural log of total asset (LNTA) . The result shows that liquidity was observed to has insignificant negative impact on bank’s ROA and ROE, and positively affect NIM but statistically insignificant. While leverage has negative but insignificant  impact on ROA and NIM, and significanlly has negative affect on ROE. Meanwhile, bank size has positive and significant impact on ROA, then has insignificant negative impact on ROE, and significantly has negative affect on NIM.This study could help the internal management of Indonesian conventional banking sector to make policy and decision in order to improve bank’s profitability.
Increasing the Competitiveness of the Agro-Industrial Complex of Ternopil Region in the Context of European Integration
Authors:   West Ukrainian National University, Zvarych R. Y. , Kukharska M. Т. ,   West Ukrainian National University
Published: June 2021

The article is aimed at studying the current state of the agro-industrial complex of the Ternopil region and elaborating proposals for improving local agro-industrial production aimed at increasing the competitiveness of enterprises’ products in the European Union markets. As a result of the study, the current state of the agro-industrial complex of the region is considered, the dynamics of production volumes of agricultural products of the main types in the region are examined. The authors also propose some ways to increase the export potential of the region in the direction of European integration. It is substantiated that for the development of this industry it is necessary to introduce a number of measures that will help solve urgent and important problems of agricultural production development in both the domestic and the European markets. To strengthen the position of the agro-industrial complex of the region, it is necessary to develop cooperation of agricultural producers more widely. First of all, special attention needs to be paid to expanded livestock industry, especially dairy. Perspective directions of work for farmers of Ternopil region in cooperation with markets of European countries are determined as follows: production of organic products, as well as cultivation and processing of fruit and berry products. Prospects for further research in this direction are substantiation and development of measures to increase the competitive advantages of specific agro-industrial enterprises of the Ternopil region of various specializations in the implementation of foreign economic activity in the EU markets. The implementation of these measures will enable the agro-industrial sector to become more profitable and provide an important contribution to the development of not only the region, but also the whole country as a whole.
Waste Management in the Circular Economy
Authors:   West Ukrainian National University, Zvarych R. Y. , Kril Z. Z. ,   West Ukrainian National University
Published: June 2021

The article defines the essence and features of waste management in the circular economy. Over the past three decades, the entire progressive world has been striving to put into practice the concept of sustainable development, which involves the formation of a balance of ecological, economic and social aspects. The article is concerned with generalizing and systematizing modern theoretical and practical approaches to achieving the goals of sustainable development. A research of directions of improvement of waste management in the circular economy is carried out. Particular attention is paid to the concept of circular economy. The methodological basis of the research was the conceptual principles of sustainable development, the «green» economy, the circular economy (closed-loop economy). Analysis, synthesis, classification, observation, study of various sources of information were used as the main methods of scholar work. The possibility and significance of taking into account the goals of sustainable development in the management of general modernization processes in both society and the economy is proved. It is identified that development of the umbrella concept of the «green» economy, which acts as an instrument for achieving these goals, is based on the concepts of environmentally friendly production, the best available technologies and the circular economy. The theoretical and practical bases of circular economy as a new trend of implementation of the concept of sustainable development are considered. The normative-legal, market, financial, investment, economic, technological and organizational factors influencing the application of the principles of circular economy in Ukraine are examined. The results of the study can serve as the basis for achieving the goals of sustainable development at different levels and in the spheres of economic management with the help of circular economy instruments: circular business models, secondary markets, methods for managing the cyclicality of production and consumption.
Conceptual and Methodological Approaches to Identification of Typological and Logical-Structural Characteristics of Priority Sectors of the National Economy
Authors:   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Kunytska-Iliash M. V. , Berezivskyi Y. P. ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv
Published: June 2021

Strategic importance of the formation of priority sectors for the national economy is substantiated, according to which the country should strengthen its competitive positions, ensure socio-economic progress, and increase innovation and technological activity. The results of review of scientific publications, which mention strategic or priority types of economic activity, allowed to better systematize their composition and structure, identify approaches to selecting them depending on different variants of development of the country and its economy. One can find a number of publications where priority sectors are distinguished not in general for the national economy, but in view of certain functional or structural spheres, directions, etc. It is concluded that a priori to define and form the composition of priority sectors of the economy is objectively impractical and wrong. At the same time, when substantiating the system of priority types of economic activity, it is necessary to adhere to the principle of systemacity and complexity, as well as consistency. It is established that as economic grows and characteristics of the external environment change, while taking into account the strategic vision of the country’s place in the system of international division of labor, the vision of new types of economic activity should also change, which will become the locomotives of growth in the future, but at present they necessitate the training of relevant specialists, development of institutional infrastructure, and accumulation of resource provision. The classification of priority sectors of the national economy is formed in accordance with such signs as: industry affiliation, sectors of the economy, strategic orientation, depth of influence, chosen model of economic growth, factors of economic growth, stages of economic reproduction, investment potential. A logic-structural algorithm for identifying priority sectors of the economy is developed, taking into account the degree of vertical integration of economic progress and the level of realization of the country’s economic growth potential. It is determined that the priority sectors of the economy include sectors, types of economic activity, industries, their infrastructure and relations between them, the development of which at the current stage and in the strategic perspective ensures strengthening the competitive positions of the national economy in both the domestic and the foreign markets, a structurally balanced sustainable development of the country’s territories, the implementation of national economic and social interests, creating conditions for maintaining these positions.
The Current State and Prospects of Banking Innovations in the Context of Improving the Quality of Customer Service
Authors:   Educational and Scientific Institute «Karazin Banking Institute», Volokhata V. Y.
Published: June 2021

In the context of globalization of the unstable situation in the financial market, the coronavirus pandemic, strengthened interbank competition, lack of financial resources and increasing their value, raising standards by the National Bank of Ukraine, it is imperative to improve the banking business management system by introducing innovations in the form of the use of new technologies that are adequate in view of development strategies and new banking products. That is why innovative development becomes the driving force of the efficiency of the banking sector’s activity. The article is aimed at evaluating the current state of innovative banking technologies and prospects for their development in Ukraine in the context of improving the quality of customer service. Priority directions of innovations for effective development of banking institutions and ways of their solution are defined. When analyzing trends in innovative activities of domestic banks, the major ones are identified. The most popular innovative products in the domestic banking market are listed and their characterizations are provided. A detailed analysis of normative and legislative acts is carried out, determining the prospects for the development of innovations in the banking sector in the near future and by 2025, such as: FinTech development strategy 2025; electronic payment system at the National Bank (EFT) in the 23/7 regime; service of sharing of digital documents; procedure for using a digital handwritten signature; creation and use of QR codes for credit transfers and when paying for goods and services; change of remote identification and verification of bank customers, etc.
Simplified Taxation System as a Microeconomic Fiscal Regulator
Authors:   Ivan Franko National University of Lviv, Loboda N. O. , Chabaniuk O. М. ,   Lviv University of Trade and Economics, Mosolova Y. O. ,   Ivan Franko National University of Lviv
Published: June 2021

The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic development are determined. The biggest advantages of the simplified taxation system are tax advantages, which consist in the absence of the obligation to pay certain types of taxes, as well as a simplified system of accounting and reporting for small business entities, the ability to take into account the socio-economic situation of a particular geographic area, because a single tax has to be paid to the local budget. The disadvantages are primarily associated with abuse by economic entities and their evasion of payments. Four groups of single tax payers are characterized depending on the level of annual income, the number of employees and legally established rates. The dynamics of single tax receipt is analyzed and its share in the structure of tax revenues to the Consolidated Budget of Ukraine for 2016-2020 is determined. The proportion of the single tax in the context of taxpayers for 2016-2020 is determined and it is found that the largest share of this tax comes from individual entrepreneurs. The actual problems of functioning of the simplified taxation system in Ukraine are distinguished. The main legally justified reforms are analyzed: new limits for individual entrepreneurs and introduction of registrars of settlement operations. Some changes and postponements in the legislation in connection with the COVID-19 pandemic are noted. As a result, conclusions are drawn about the need to reform the simplified taxation system, which should be aimed at improving it along with preventing abuse.
Dualistic Approach to a Comprehensive Analysis of the Impact of Shadowed Economic Activity
Authors:   Kyiv National Economic University named after V. Hetman, Herasymova Y. O.
Published: June 2021

The current theoretical and empirical studies do not provide an unambiguous valuation of the nature of the impact of the shadow (or informal) sector of the economy on the dynamics of macro-economic growth of countries and regions. The shadow economy is characterized by clearly defined dualism, which acquires its concentrated expression in performing its double role in the development of the socio-economic system of society. On the one hand, it has a positive influence on the macro-economic growth of many countries, overcoming population poverty and socio-humanitarian backwardness; but on the other hand, it significantly exacerbates socio-economic, financial, tax-administrative and other problems that significantly hamper the scientific, technical, innovative and humanitarian progress of many countries over the world. Dualistic approach to a comprehensive analysis of the impact of shadowed economic activity on the structural dynamics of national and global development allows to clearly specify its threats and dangers. There is no doubt that the shadowing of economic activity leads to significant violations of the functioning of the national social sectors of the States for the following reasons: deepening asymmetry in the regional and intra-country distribution of income; carrying out socially unfair privatization of the State-owned objects; expansion of illegal production of goods and services, as well as structural deformation of public consumption. This not only causes an increase in the economies of different States of social instability and deepening of the intra-country asymmetry in the distribution of incomes of different groups of the population, but also sufficiently reduces the effectiveness of the instrumentarium used by their national governments to respond promptly to permanent changes in key quantitative and qualitative parameters of socio-economic development.
The Factors of Influence on the Development of Voluntary Health Insurance
Authors:   Kharkiv National University of Construction Engineering and Architecture, Kondratenko D. V. , Hromakova V. V. ,   Kharkiv National University of Construction Engineering and Architecture
Published: June 2021

The article is aimed at studying the theoretical and practical aspects of factors influencing the development of voluntary health insurance (VHI) in Ukraine. The place and indicators of development of the health insurance market in Ukraine for 2012-2019 are researched. The dynamics of health insurance market indicators based on the amount of gross insurance premiums and payments is analyzed; it is proved that voluntary health insurance (continuous health insurance) is characterized by growth during the last five years. The factors that significantly influenced the development of the market and the current state of voluntary health insurance, in particular the COVID-19 pandemic, the economic crisis, high incidence rates of insured persons, the significant cost of an insurance medical policy, the lack of tax preferences for business regarding medical social packages and the lack of specialized educational institutions on the VHI, are determined. The classification of factors of influence on the development of voluntary health insurance according to the level of their occurrence is carried out, and it is determined that the following factors have the greatest force of influence on the VHI: deterioration of solvency of potential insurers; pricing in the medical market; excessive tax burden for legal entities. It is substantiated that the indisputable way of motivating the introduction of voluntary health insurance is to amend the tax legislation of Ukraine; micro insurance is proposed as a basis for the development of voluntary health insurance. Prospects for further research lie in the study of factors influencing the development of micro insurance in the country.
The Instrumentarium for Sustainable Development of an Enterprise in Conditions of Crisis
Authors:   Accounts Chamber of Ukraine, Pohorelov Y. S. , Kozachenko G. V. ,   National Academy of Internal Affairs
Published: June 2021

Development as a continuous process should be carried out at all stages of the business cycle of an enterprise. Particular attention should be paid to the development at the downturn stages of the business cycle of the enterprise, in particular in the conditions of crisis in its activities. The focus of the article led to the need to disclose the content of the concepts of «crisis», «development», «sustainable development» and «sustainable development of the enterprise in a crisis». At the descending stages of the business cycle of the enterprise, its development should be fully controlled and carefully managed. To ensure control and manageability of the development of the enterprise in a crisis, an appropriate instrumentarium is needed, wherein the central place belongs to the anti-crisis scenarios of sustainable development and its key resources. Anti-crisis scenarios of sustainable development of the enterprise in a crisis are proposed to be developed on the basis of identified and assessed threats to its activities, taking into account the nature of threats, their interconnectedness and interdependence, as well as the stage of development of each of the threats. Because the implementation of threats to the enterprise’s activities can further aggravate its condition: crisis phenomena are transformed into a crisis situation, which, in turn, threatens to develop into a crisis state. In order to develop an anti-crisis scenario for the development of the enterprise in the situation of the probable simultaneous implementation of several threats to its activities, the use of the method of tuples is proposed. A general view of the tuple for the anti-crisis scenario is presented. The role of key resources in ensuring sustainable development of the enterprise in a crisis is disclosed. The problematic aspects of using key resources in ensuring sustainable development of the enterprise in a crisis are displayed.
Formation of a Management System for the Innovatively Oriented Development of Enterprises: The Theoretical Aspects
Authors:   Taras Shevchenko National University of Kyiv, Shelest T. M.
Published: June 2021

The article is aimed at consolidating the theoretical aspects of formation of a management system for innovatively oriented development of enterprises. According to the results of the carried out research, it is identified that modern industrial enterprises are in a crisis state, which causes the need to develop an economically substantiated program for their reform, focusing on expanding innovation-technological activities and increasing investments in the real sector of the economy, as well as increasing the efficiency of their use. It is defined that the need for research, namely, the formation of a management system for innovatively oriented development of enterprises, is determined by its role in accelerating the growth rate of social production, improving the quality of products and increasing scientific-technological progress, which are the main directions of economic strategy, planning and forecasting of production. The results of the analysis of the economic essence of the concepts of «management», «system», «management system», «innovations», «development» and «innovative development» allowed to define that a management system for the innovatively oriented development of enterprises represents an orderly set of elements interaction, which is directed towards the continuous and comprehensive process of introducing innovations for the formation of efficient activity in the strategic perspective, taking into account the factors of internal and external environment together with the laws of development of social production aimed at concentration, parallelism, adaptability and rhythmicity of the enterprise management system.
The Value Dimension of the Employer Brand: Influencing the Staff Engagement
Authors:   Kyiv National Economic University named after V. Hetman, Voloboieva I. O. , Kravchuk O. I. ,   Kyiv National Economic University named after V. Hetman, Varshava D. V. ,   Kyiv National Economic University named after V. Hetman
Published: June 2021

The article is aimed at examining the impact of the employer brand on the choice of a job seeker. After studying and analyzing the works of many foreign and domestic scholars, the main approaches to the definition of the concept of «employer brand» are considered and the authors’ definition of this concept is proposed. As result of the carried out research, both the external and the internal elements of the employer brand are systematized; the employer value proposition (EVP), constituting an integral part of the employer brand, is substantiated; a survey of LinkedIn users was conducted in order to identify the influence of the employer brand on the choice of job seekers; the main priority elements of branding are defined. The carried out research allows to conclude that employer branding and the current EVP are among the most priority directions of the company’s activity in attracting the best specialists and preserving talents in the company. The value proposition of the employer should be the strategy of the company, oriented to employees, being consistent with them. To develop a strong brand and increase the attractiveness and competitiveness of the organization, the value proposition of the employer must be unique. The EVP should be a real embodiment of the benefits offered by the company to employee, otherwise it will be impossible to retain the employees involved and form loyalty to the company in them. Prospects for further research in this direction are to determine the degree of influence of digitalization of business on the development of the employer brand, and, at the theoretical level, – a study and closer definition of some components of the employer brand.
Circular Economy as a Prerequisite for the Formation of Innovative Platforms in the Sustainable Development of Entrepreneurs
Authors:   State University of Infrastructure and Technologies, Shkurenko O. V.
Published: June 2021

The article is aimed at defining, substantiating and justifying the economic feasibility of forming a new circular economy model as an innovative platform for sustainable development. As a result of the research, it is determined that the strategic priority of sustainable development of the State is the formation of a qualitatively new model of development of the national economy on the basis of a symbiosis of the circular and environmental economies, facilitating the use of local resources to meet the needs of the economy and ensuring the formation of the closed material and resource cycles. It is proved that the circular economy is a new approach based on the possibility of reproduction, reuse of labor results after their modernization. The principles of closed-loop economy are distinguished as follows: production of durable and reliable products; possibility of repair; reuse; modernization and upgrades; recycling; compatible use; virtualization of production. The general features and differences of the theory of circular economy are singled out. It is emphasized that when forming a new model of circular economy, it is necessary to take into account and link the development of environmental innovations and, accordingly, the ecological economy. However, determining the impact of the environmental economy on the new model of circular economy requires further thorough research.
The Main Features of the Modern World Market of Insurance Services
Authors:   Lviv Polytechnic National University, Drymalovska K. V. , Kyryliuk R. O. ,   Lviv Polytechnic National University
Published: June 2021

As competition in international and national markets intensifies, it is important to create a system to protect economic actors from potential threats and adverse factors. To solve these issues, it is necessary to ensure the effective functioning of the insurance market, which is one of the important components of financial security. Without the developed insurance market, it will be impossible to ensure the social and economic progress of the country, its corporate security, welfare etc. The current state of the world insurance market has certain features, which makes it possible to adapt to the change of the modern world and improve the work of the insurance industry. To create a clear insurance market, it is necessary to develop an effective policy as to the insurance activities of both the insurer and the reinsurers, as well as to establish solvency insurance systems. The development of the insurance market is accompanied by many economic, regulatory, organizational, methodological and personnel issues. The publication is aimed at studying and distinguishing the peculiarities of development of the world market of insurance services. On the basis of studying the works of scholars, the main features of the modern insurance market are provided; key signs of the insurance industry are presented; statistical information on trends in the insurance market development during 2019 in the following regions: North and Latin America, Western Europe, Asia, European developing countries. The impact of COVID-19 on the state of the insurance industry in Europe has been characterized. As result of studying the key trends in the future development of the insurance market, the main components that are necessary for the formation of an effective policy of insurance companies in the context of COVID-19 have been formed as follows: digitalization, innovation, analytics, feedback.
Features of Ukraine’s Trade Cooperation in the Current Conditions of Globalization
Authors:   Simon Kuznets Kharkiv National University of Economics, Ptashchenko O. V. , Vovk V. A. ,   Simon Kuznets Kharkiv National University of Economics
Published: June 2021

The article considers the main features of the high-tech sphere and the possibility of trade cooperation therein. Technological progress has completely changed the structure of the modern world economy. Thanks to the technologies, novel activities have been developed, many of which are efficient and highly profitable. A classic example of the impact of the introduction of high technologies in everyday life is the emergence and use of new information technology. Due to the widespread use of new communication technology, the transmission cost of voice, data, text, images, as well as international fees for the transmission of information have sharply decreased. Fast data transfer (e.g. e-mail, via the Internet) and teleconferences have provided economy with modern communication and the ability to do business around the world, allowing to significantly increase the speed of operations and thus receive increased profits. According to the Ministry of Economic Development, Trade and Agriculture of Ukraine, trade cooperation in the high-tech sphere can be divided into several directions: IT industry, defense industry, energy complex, aerospace industry. Thus, about 85% of energy and oil and gas equipment is exported during a year. The main export destinations are Russia, Kazakhstan, Turkmenistan, Uzbekistan, Azerbaijan and the UAE. Therefore, energy, oil and gas companies are less susceptible to the crisis in the economy over the past few years. This is due to the fact that the work of enterprises in these sectors is mainly based on long-term contracts, most of which serve projects for the construction of gas pipelines, oil pipelines and the reconstruction of power plants. Such projects continue to be financed by Central Asian countries. Despite some significant successes in such industries as aerospace, energy equipment production, heavy and transport engineering, and some others, the state of the industry in general does not meet the modern requirements of both the domestic and the world economy. First of all, Ukraine lacks a number of high-tech industries that determine export positions. The quality and technological solutions of electronic products, household appliances, agricultural and road-building machines, as well as a number of other goods are significantly inferior to foreign counter-parts. Technological exchange or trade cooperation in the high-tech sphere in a broad sense can be understood almost the entire range of international economic relations, including the purchase and sale of patents and licenses, trade in goods and services.
Development of Alternative (Clean) Energy Sources: The EU Experience
Authors:   Sumy State University, Domashenko M. D. , Shkola V. Y. ,   Sumy State University, Troyan M. Y. ,   Sumy State University, Domashenko V. S. ,   Sumy State University
Published: June 2021

The article is concerned with studying the European experience in the development of alternative (clean) energy sources, identifying problems and prospects for the production and consumption. The publication considers the advantages for countries from the use of new generation of energy carriers, including: independence from the countries – suppliers of traditional energy; ensuring ecological production and consumption; environmental protection and minimization of risk to the climate, human health, biodiversity, etc. The article provides the EU regulatory documents, namely: Directive 2018/2001/EC on alternative energy sources as part of the «Clean Energy for All Europeans» package and National Energy and Climate Plans (NECP) for 2021-2030, which set out the mechanism for fulfilling new goals for 2030 as to alternative energy sources. The new directive establishes a mandatory goal for alternative energy sources for the EU for 2030 (not less than 32%), provides for measures for various sectors of the economy, as well as transport, and strengthened criteria for ensuring the sustainability of bioenergy. The transition of the EU to the use of biofuels is explained by the course of sustainable development of European countries in the sphere of energy and ecology, the status of the economy and the general ecological policy of the countries. The division into generations of biofuels is provided as follows: the first generation, or conventional fuel, is fuel from ordinary food crops grown on arable land; the second generation is biofuels made from various types of biomass; the third generation is made exclusively of algae; the fourth generation of biomass involves the use of biochemical methods for carbon capture. It is determined that the production of biofuels can give impetus to the revival of the national agrarian economy, improving the environment, enhancing the ecological safety of the country, as well as promoting the development of the country’s logistics infrastructure.
The Impact of Barriers on the Disproportionate Regional Development: A Review and Analysis
Authors:   Ivano-Frankivsk National Technical University of Oil and Gas, Savchyn I. Z.
Published: June 2021

The article is aimed at distinguishing and analyzing the barriers to economic development of Ukraine, forming a theoretical basis for the implementation of a convergent development strategy in order to overcome them in both the short and the long term. The article analyzes the impact of barriers on the disproportionate development of regions, which, in turn, has negative consequences for the convergent development of regions. The author structured groups of barriers to economic development of the regions of Ukraine and provided their characterizations. The barriers are defined as those most easy to overcome and those overcoming which is difficult even in the long run. In the course of the research, the most important barriers as to the development of regions are distinguished, namely: arising from resource shortages; socio-political and cultural; related to planning; organizational and institutional; related to current management; related to monitoring and control. The author presents the conception of convergent economic development, directed, in particular, towards overcoming the extant barriers that slow down the development of regions. The relevance of a more detailed research of the development of regions of Ukraine within the framework of a single conception of convergence to unify the approach to overcoming the impact of barriers on the disproportionate development of regions is substantiated. It is proved that the conception of convergent development of regions is a holistic idea of the equilibrium development of regions, which includes a set of subjects and objects of regional development, a system of agreed goals and means of their achievement aimed at balancing and coordinating the development indicators and overcoming barriers. It is determined that the prerequisite for the effective implementation of the conception of convergent development of the regions of Ukraine is their adaptability – that is, the ability to respond to new requirements and opportunities arising from innovative upgrades of technology, innovations, modernization in management. The author also proves that there is a need to limit the scale of disparities in the economic development of regions by leveling the development barriers, which constitutes one of the main tasks of regional policy.
RagAlive: Neelambari
Authors: Mani Charulatha
Published: June 2021

Confronting a pressing need for newer approaches to reimagining traditional musics, RagAlive: Neelambari is a stratified soundscape that is rigorous in theoretical underpinnings and compositional strategies, relevant to fields of poetry, literature and sound art, and makes a significant contribution to the fields of intercultural composition, and music and emotion as envisaged through a practice-based research model. This work holds originality in that it is a deliberate act of cross-contamination designed to destabilise and disrupt established patterns of musical composition, assembly, recognition and cultural representation. Through this piece, I propose that a covert sonic reframing of cultural hybridity can allow for a sensitive, yet radical, approach to fusion.
Intellectual Capital in Customer’s Perception of Sharia Banking in Pangkalpinang
Authors: Zukhri Nizwan , Rahayu Sri , Hidayati Hidayati , Rosalina Erita
Published: June 2021

This study investigates the influence of intellectual capital with the dimensions of Human Assets (HC), Structural Capital (SC), and Relationships (RC) on banking performance in the perceptions of customers on Syariah Bank in Pangkalpinang. The choice of method in this research is quantitative with the target of five Sharia banks in Pangkalpinang, namely Bank Syariah Mandiri, BRI Syariah, Bank SumselBabel Syariah, and Bank Muamalat. There were 20 questionnaires distributed in each Sharia bank. The measuring instrument used to calculate the variables is Structure Equation Modeling (SEM). The path coefficient value data processing or path coefficient bootstrapping analysis with the direction of the relationship obtained the human asset variable (HC) results, showing a positive number of 0.361. The structural capital variable (SC) shows a positive number of 0.436, the human asset variable (HC), and the capital variable structural (SC) has a positive effect on banking performance. For the relation variable (RC), the original value showed a positive number of 0.076. The t-statistic value was smaller than the t-value, 0.704 <1.96 so that the relationship variable had no positive effect on banking performance.