bluuebunny/crossref_metadata_2025 huggingface dataset:
Potensi Sumber Daya Manusia Bidang Pariwisata di Kawasan Strategis Pariwisata Nasional Labuan Bajo, Nusa Tenggara Timur
Authors: Bahri Asep Syaiful , Abdilah Fitri
Published: June 2022

The development of tourism sector in Labuan Bajo is expected to improve the welfare of the local community. The purpose of this research is to see the potential of human resources in the tourism sector, as well as to find out the opportunities and challenges of human resources for tourism midwives in Labuan Bajo. This study was designed with a qualitative descriptive approach to describe the various data obtained. Primary data is a factual approach to support secondary data that has been obtained earlier. The results of the study indicate that the development of labor absorption and the availability of labor is still a gap that must be considered to make Labuan Bajo a premium destination. The development of infrastructure and the tourism industry has not been matched by the development of human resources in Labuan Bajo. The findings of this study indicate that the problem of human resources in Labuan Bajo is not only about availability, but also about insufficient qualifications. For this reason, increasing the quality and quantity of labor availability needs to be accelerated by providing educational institutions and skills that are in accordance with destination development.
Infografis Sebagai Media Komunikasi Preventif Puskesmas 2 Purwokerto Utara Dalam Pengendalian Gula, Garam dan Lemak Bagi Remaja
Authors: Suci Nurcandrani Prita Suci Nurcandrani , Ardhi Rahman Rizki , Nur Khasidah Merliana
Published: June 2022

The 2018 Basic Health Research noted that stroke sufferers had increased over the past five years, from 7% to 10.9%. Stroke begins with excessive consumption of sugar, salt and fat (GGL). The government is working to prevent stroke starting from the indicated age of being potentially threatened with the disease, namely adolescents aged 13 to 18 years. The excessive content of GGL is found in junk food which is usually consumed by teenagers. Puskesmas Purwokerto Utara 2 wants a digital information media to intervene in these prevention activities. The output of this activity is an infographic aimed at adolescents which contains the importance of a healthy lifestyle by not consuming excessive junk food. The method used is the socialization of the use of the infographics to the health promotion division of the puskesmas, school health businesses located in the working area of the puskesmas, and adolescents who are considered influential in their communities as agents of change.
Bijak Mengelola Cashflow di Era New Normal
Authors: Sari Sukarni Novita , Susmonowati Trinik
Published: June 2022

Para Pelaku UMKM pada saat masa pandemi covid-19 terutama di era new normal harus bisa bertahan bahkan bisa meningkatkan usahanya, dengan cara tertib administrasi dan juga membuat pembukuan, dimulai dengan pembukuan sederhana, karena langkah dari UMKM naik kelas adalah membuat pembukuan dan juga tidak mempunyai pola konsumtif. Pelaksanaan Pengabdian kepada Masyarakat (PkM) ini diberikan kepada para pelaku UMKM di lingkungan Institut Ilmu Sosial dan Manajemen Stiami dan sekitarnya dengan cara memberikan arahan bagaimana membuat cashflow (arus kas) supaya bisa mengetahui seberapa pemasukan dan pengeluaran yang dibutuhkan dalam usaha kita, serta memberikan motivasi supaya usaha kita bisa naik kelas, yang dimaksudkan adalah dari usaha mikro bisa meningkat ke usaha kecil dan menengah serta bisa juga menjadi usaha besar. Peserta sangat antusias terlihat dari banyaknya pertanyaan yang ditanyakan ke pemateri. Pelaksanaan PkM ini selama 1 Jam pada hari Rabu tanggal  18 November  2020 melalui virtual Zoom. Peserta pelatihan terdiri para pelaku UMKM. Hasil PkM menunjukan semangat dari peserta karena tertarik menjadi entrepreneur serta yang sudah menjadi entrepreneur bisa meningkatkan pendapatannya dengan ilmu yang didapatkan dalam seminar ini.
Gotong Royong dalam Mencegah Penyebaran Covid-19 di Satgas MWCNU Taman Sidoarjo
Authors: Lestariningsih Wiji , Darno Darno , Panji Bambang , Prabowo Pancanto Kuat , Purwanto Eko
Published: June 2022

Pengabdian kepada masyarakat (PkM) ini dilaksanakan di Satgas MWCNU Taman Kabupaten Sidoarjo Jawa Timur. Pengabdian kepada masyarakat ini mengambil tema Gotong Royong dalam Pencegahan Penyebaran COVID-19 di Satgas MWCNU Taman Sidoarjo.Hasil penelusuran tim gugus tugas COVID-19 Sidoarjo, menemukan terdapat klaster pada Kecamatan Taman, sehingga menyebabkan kepanikan dan keresahan di tengah warga masyarakat. Hal ini menggugah rasa kepedulian tim PkM untuk membantu warga Taman yang secara lokasi berdekatan langsung dengan kampus UMAHA untuk mendukung dan bekerjasama dalam usaha pencegahan dan penyebaran virus Sars-CoV-2 bagi warga di daerah Taman Sidoarjo Jawa Timur.Pada pelaksanaan Pengabdian ini tim dibagi menjadi 3 (tiga) kelompok yaitu kelompok satu dari Fakultas Ilmu Kesehatan, kelompok dua dari Fakultas Teknik, dan kelompok ketiga dari Fakultas Ekonomi dan Bisnis serta Fakultas Hukum. Masing-masing kelompok mempunyai peran yang keseluruannya mendukung tercapainya tujuan pengabdian tersebut.Hasil dari pengabdian tim PkM tersebut berupa bantuan alat cuci tangan yang diserahkan secara langsung kepada tim satgam Covid- 19 di kantor MWCNU Taman, hand sanitizer, hand soap dan masker yang diberikan ke warga masyarakat Kecamatan Taman Sidoarjo
Pendampingan Kegiatan Lembaga Sertifikasi Kompetensi (LSP) SMK Al-Muhtadin
Authors: Supriyadi Endang , Sofiana Maya , Wahyuni Rita
Published: June 2022

The problem faced by the newly established professional certification institutions, especially LSP Al-Muhtadin, located in Cipayung, Depok, West Java, is the lack of knowledge of institutional management, therefore this assistance activity aims to improve the skills of production teachers as assessors in carrying out competency test assessments for students majoring automation of office governance (OTKP) and computer network engineering (TKJ) in accordance with BNSP standards and administrative management. The methods used are lectures, practice, and question and answer. From the results of these activities, these activities resulted in enhancment knowledge and understanding of teachers and administrators link to each other to material in the form of theory and practice as well as increased abilities in administrative management and competency test assessment processes
Strategi Dunia Usaha dan Bisnis Dalam Era New Normal
Authors: ZUSRONY EDWIN , KUNCORO WREDA AGUNG , Jaelani Jaelani
Published: June 2022

World economic conditions changed in early 2020, where the Covid-19 pandemic made several countries in the world experience recession. Indonesia has also experienced the impact of the Covid-19 pandemic, especially small businesses or SMEs which are the main pillars of the national economy. The community service webinar entitled business and business dynamics in the new normal era is expected to provide an overview for employers as well as workers or employees who have experienced termination of employment and can take various business opportunities that can be used as solutions to survive. Community service activities in the form of webinars were attended by up to 350 participants from various elements such as entrepreneurs, academics, students, and the general public. The resource persons consisted of four people with backgrounds of entrepreneurs, professionals and academics who provided material exposures about the business world in the era of the Covid-19 pandemic.
Pelatihan Pengembangan Soal Matematika Tipe HOTS untuk Kemampuan Berpikir Kritis Matematis di SMP Bunda Kandung Jakarta Selatan
Authors: Yudi Mahyudi , Kurniawan Indra
Published: June 2022

The development of progress in the world of education, especially mathematics, requires reliable students who are not only able to solve mathematical problems. However, they can further develop their higher order thinking skills, such as creative, critical and reasoning thinking. These abilities must be continuously honed and trained by familiarizing students with questions that do not only remember. Students should be able to develop their mathematical literacy by working on HOTS (higher order thinking skill) questions. Currently we are entering the digital era known as the industrial revolution 4.0, in the 21st century the challenges and competition in the future will be very tight. There are four skills needed in the 21st century, known as the 4Cs, namely communication, collaborative, critical thinking, and creativity. The use of Higher Order Thinking Skills (HOTS) questions as a learning instrument is an effort to improve students' critical thinking skills as one of the skills needed in the 21st century.
Evaluasi Pengakuan Pendapatan Jasa Kontrak Konstruksi Menurut PSAK No. 34 pada PT. Nastek Mustika Abadi
Authors: Agustya Ningrum Dewi , Vista Arafah Nora , Darno Darno , Purnamasari Wulan
Published: June 2022

PT Nastek Mustika Abadi is a company that provides construction services in the field of services such as manufacturing iron machines or factory machinery, making electrical installations and building assets such as buildings, tunnels and roads, Based on its characteristics this business is a long-term business, due to contract activities that generally occur completed in different accounting periods as part of the Company's Financial Report. The methods and data analysis techniques made in this study, namely descriptive analysis, are studies that only collect, compile, clarify and interpret data so that they get a clear picture of the problem being studied. The type of data used in the observation is in the form of quantitative data, namely data in the form of numbers or nominal that are in the financial statements of a service company in the city of Surabaya.Service income that has been made an invoice is recognized to be the gross bill of the employer, in recording the company's activities that are not quite in sync with PSAK No. 34 and using the percentage completion method so that capital turnover is faster than using the completed contract method. Construction cooperation agreement with the client, based on the agreed work contract. In measuring the value of income in companies, it has been synchronized by PSAK, which is measured at fair value. This value will be presented in the company's financial statements. The accounting treatment for construction contracts at PT Nastek Mustika Abadi, uses PSAK No. 34 as the basis. The accounting treatment of construction contracts at PT Nastek Mustika Abadi is quite appropriate but the journal made by the company is not appropriate with PSAK No. 34 at PT Nastek Mustika Abadi, revenue from sales is recognized when providing goods and services to customers. The company uses the percentage settlement method to recognize revenue from contractor services. So it can be concluded that the recording of the right journal in accordance with PSAK No. 34.
Inventory Cost Reduction and EOQ for Personal Protective Equipment: A Case Study in Oil and Gas Company
Authors: Istiningrum Andian Ari , Sono Sono , Putri Virgy Andika
Published: June 2022

Personal Protective Equipment (PPE) is one of materials that is urgent for oil and gas companies. Company X is an upstream oil and gas company located in Indonesia that requires its employees to wear PPE. Therefore, the PPE inventory must be controlled carefully to maintain the level of PPE inventory. This research has an objective to reduce PPE inventory cost through the application of Economic Order Quantity (EOQ) method. To achieve this objectives, a research was conducted to 22 items of PPE in Company X. The research was conducted by forecasting PPE demand, calculating optimal quantity and ordering frequency, calculating safety stock and reorder point, and finally calculating the inventory cost reduction. The result shows that the implementation of EOQ has enabled the company to reduce its inventory cost by 19.72%. Therefore, it is advisable for Company X to design and implement EOQ as the inventory control program for PPE.
Political Branding Tsamara Amany Alatas Selama Masa Kampanye Pemilu Legislatif 2019 di Media Sosial
Authors: Mulyani Rintis
Published: June 2022

Social media is a means of disseminating information in marketing candidates or political parties. Politicians do branding through text and images in order to shape people's perceptions of themselves. Political branding on social media can be observed from the choice of words used and the issues discussed. This study aims to analyze Tsamara Amany Alatas' content on her personal social media accounts during the 2019 general election campaign. This study used qualitative method, and text analize. The researcher adjusted the content uploaded on Instagram and Twitter with the political branding and brand personality that Tsamara formed on his social media accounts. As a result, Tsamara performed all the criteria for successful branding according to the criteria adapted by Needham. Tsamara offers programs that she will strive for clearly, has distinguishing characteristics as a young lady who is brave and ready to be fired by constituents if she is performing poorly, ready to fight for aspirations and ready to be watched, become a symbol of PSI values, and convince constituents that she can trusted in fighting for aspirations. Tsamara has also formed a brand personality as a young politician who is honest and ready to be transparent to constituents, has high empathy especially for women, is brave, smart and has a technical understanding of constituent problems, and is tough. There are differences in the types of content that Tsamara produces on her Instagram and Twitter social media accounts. Tsamara's Instagram content focuses on forming her political brand, while Twitter content focuses on responding to social and political issues at the time and interacting with supporters. This difference is in accordance with the differences in the superior features of the two social media. Twitter is more interactive, allowing Tsamara to interact and discuss, while Instagram makes it easier for Tsamara to focus on delivering political messages to find voice support for her.
Analisis Faktor-Faktor yang Memengaruhi Leverage dan Profitabilitas Perusahaan
Authors: Reksono Matsaid Budi , Chandra Teddy , Priyati Rini Yayuk
Published: June 2022

A firm’s leverage and profitability are two significant aspects of overall firm management. This study mainly aims at examining and analyzing the determinants of leverage and profitability in Indonesian mining firms listed by including both trade-off theory and pecking order theory approaches. Secondary data as sample has been collected for 26 Indonesian mining firms listed in Indonesian stock exchange (IDX), for the period of 9 years from 2010 to 2018. Firm’s size, asset tangibility, asset growth, and liquidity have been selected as exogenous variables to examine their effect on endogenous variables, i.e., leverage and profitability. Path analysis technique was employed to analyze the research data. The results indicate that leverage exerts negative impact on firm profitability. The finding results of this study provides great insights for Indonesian mining firm management, to integrate the financial leverage models in their financial decision to obtain optimum firm profitability.
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019)
Authors: Nurul Jannah Siti Sa'adah , Wibowo Daryanto Hesti
Published: June 2022

The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure
Elastic meson form factors in a unified scheme
Authors: Hernández Pinto Roger , Bedolla-Hernandez Marco , Gutierrez-Guerrero Laura , Bashir Adnan
Published: June 2022

The extraction of elastic form factors for mesons in the context of the contact interaction model is revisited in this manuscript. The dressed masses of quarks and mesons are determined through the gap and Bethe-Salpeter equations. The generic elastic scattering process $M\gamma \to M$ is studied for the meson $M$ formed of two differently flavored quarks. The charge radii of scalar, pseudoscalar, vector and axial-vector mesons are also extracted by virtue of explicit calculation of the meson elastic form factors.
Advancing Technology: Test-Based Failure Analysis – Part 2: Fault Diagnosis
Authors: Aitken Robert C.
Published: June 2022

This is the second article in a two-part series on test-based failure analysis (TBFA). The first article, which appeared in the August 2001 issue of EDFA, discussed the need for automated diagnostics and the general concept of TBFA. This article discusses the steps involved in implementing a TBFA process and addresses the challenges that are likely to be encountered. It explains how to gather data required to link observed behavior to specific faults, how to set up and use fault dictionaries, and how to handle unmodeled as well as bridging faults. It also discusses the use of TBFA with conventional voltage and quiescent current (IDDQ) testing.
Factors Affecting Tax Evasion Intention During Pandemic
Authors:   Sriwijaya University, Ramzuni Genta
Published: June 2022

Abstract Introduction. Tax evasion is the act of active resistance from taxpayers to minimize or eliminate tax payment obligations. During COVID 19 pandemic situation, the increase of tax evasion will reduce tax income, so that the causes and solutions must be identified. This study uses primary data in the form of respondents' responses to the statements in the questionnaire. The samples of this study are 127 taxpayers’ who are located in Palembang and have a wholesale and retail trade, repair, and maintenance of cars and motorbikes business classification. The hypotheses of this study are tested using Partial Least Square. Purpose. This study aims to determine the factors affecting taxpayers’ intention to engage in tax evasion during pandemic using the Theory of Planned Behavior framework, namely the effect of taxpayers’ attitude toward tax evasion which is represented by tax morale, social norms, and perceived behavioral control which is represented by tax authority supervision toward taxpayers. Results. The results show that in a pandemic situation, taxpayers’ intention to engage in tax evasion is decreased as tax morale, social norms, and supervision by tax authorities increased. However, only tax morale and supervision by the tax authorities significantly affect taxpayers’ intention to engage in tax evasion during a pandemic situation, while social norms’ effect is insignificant. Conclusion. The result implied that the tax agency is expected to include taxation in the educational curriculum, implement the Whistleblowing System with appropriate rewards and punishments, and improve coordination with third parties in the framework of supervision. Although uses a small number of samples and has the possibility of high subjectivity in respondents' answers, this study has been able to describe the possible factors that cause a change in taxpayers’ behavior during a pandemic situation, especially their intention to engage in tax evasion, using Theory of Planned Behavior framework as consideration for tax authorities to establish evidence-based policies of taxation during a pandemic situation.
Organizational and Economic Directions of Ensuring the Innovative Development of the Agricultural Sector of the Economy
Authors:   Mykolayiv National Agrarian University, Volodymyr Rybachuk
Published: June 2022

tive development of the agricultural sector of the economy, taking into account the cluster approach and the model of "green" economy. The methodological relations between these concepts are determined, and also the expediency of application of cluster model and priorities of "green" economy for construction of the effective organization of development of agrarian sector taking into account national features of managing is characterized. The priority aspects of measures to achieve "green" growth, the scheme of functional relationships and guidelines for clustering of agricultural production on the basis of "green" economy are proposed. Purpose. The purpose of the article is the theoretical and methodological characteristics of organizational and economic areas of innovative development of the agricultural sector on the basis of a cluster approach and the implementation of the principles of "green" economy as a functional basis for the introduction of sustainable management. Results. It is substantiated that agricultural production as a locomotive of the national economy of Ukraine demonstrates efficiency and has quite significant reserves to increase production productivity due to the availability of reserves for building an innovative management system through the introduction of modern organizational, economic, technological, personnel innovations. The methodological framework of directions of maintenance of innovative development of agrarian sector of national economy on the basis of effective agrarian policy which for the purpose of stimulation of manufacture should be directed on realization of principles of sustainable development is offered: directly implies innovation. The scheme of functional interrelations and landmarks of clustering of agricultural production on the basis of "green" economy within the conceptual construction of cluster systems to ensure the innovation of agar management is proposed. Conclusions. It is concluded that the national agri-food system is characterized by systemic changes in technologies and mechanisms of organizational development, but it is directly dependent on trends in the external agri-food market, which is an effective incentive for innovation to achieve competitiveness of agricultural products. clustering, "green" economy, economy, agricultural sector, efficiency, management.
Modern Methods of Labor Incentives
Authors:   National University of “Kyiv-Mohyla Academy”, Khrapkina Valentyna
Published: June 2022

ers the theoretical aspects, formed a complete picture of the concept of labor incentives, systematized its main functions. Purpose. The article substantiates the stimulation of labor as an impact not directly on the individual, but on external circumstances through benefits - incentives, which in turn motivate the worker to a certain behavior. Having considered the theoretical aspects, such functions of labor stimulation as moral function, social function and economic function are singled out. Results. The main types of labor incentives (tangible and intangible) are identified, the details of these functions are detailed. In the research, material incentives are understood as monetary and non-monetary. Under the intangible, in turn, sociopsychological, creative and free time. A graphic image of all types of work incentives is made. The research of effective methods of labor stimulation in international companies is considered. Successful current examples of such incentives among global companies such as Google, Ultimate Software, Hilcorp Energy, NetApp, Chesapeake Energy, JM, Mayo Clinic, Stryker, Producers Assistance Corporation, Intel, Aflac, Hasbro, Robert W. Baird & Co., GoDaddy and Zappo. A research by Work.Ua has been developed, which identifies effective methods of stimulating work on the example of Ukrainian companies. The author's own research was conducted based on a survey of 208 respondents, including 74.5% of women and 25.5% of men of working age who had experience working in Ukrainian or international companies. Conclusion. According to the results of the study, the most effective tangible (salaries, bonuses and allowances, payment of advanced training courses, health and life insurance, payment for food and transport) and intangible (staff and management respect, career opportunities, flexible work schedule, opportunity to implement creative skills, verbal recognition of the employee) modern work incentives. The key features of these incentives are characterized and their statistical importance is highlighted.
The Economic Essence of the Implementation Process as an Object of Accounting
Authors:   Dnipro State Agrarian and Economic University, Vasilieva Lesya
Published: June 2022

Abstract. Introduction. It is established that in the process of realization the enterprise receives the final result of the activity, that is it reflects and characterizes all previous stages of a cycle of economic means. The implementation process is an important source of income for enterprises that act as an object of taxation, which in turn forms the revenue side of the state budget. The implementation process is a set of operations as a result of which the seller transfers to the buyer the ownership of the object of sale, the comparison of income with costs gives the company the opportunity to determine the financial result of operations. The implementation process shows a significant impact on the financial performance of the enterprise, which is one of the main sources of its formation. Purpose. Research and generalization of scientific ideas on the theoretical aspects of the economic essence of the implementation process as an object of accounting. Results. The concept of "sales process" is clarified, as it is a tripartite process of bringing products to users, in which, on the one hand, at the time of sale ownership is transferred from the seller to the buyer and recognizes the receipt of economic benefits (income), on the other - as a result of this process at the time of implementation, costs are recognized, and the third - compares income and expenses, which makes it possible to determine the financial result of the implementation process: profit or loss. The stages of formation of the implementation process are given: concluding contracts for the supply of products; drawing up a plan for the sale of products and balances of unsold products in the warehouse; shipment of products to consumers; cash flow to the current account of the enterprise. Defined the tasks of accounting, which implementation allows to solve in the course of economic activity of the enterprise. It is emphasized that the use of the term "sale" in tax accounting in the context of this is happening now, is not entirely acceptable. Thus, we propose to replace the term "implementation" in the Tax Code and its bylaws directly with a list of situations that determine the tax base, respectively, each type of tax, which, among other things, will determine the implementation in its economic sense. Conclusions. The article analyzes the theoretical approaches to the interpretation of the economic essence of the implementation process as an object of accounting. The concept of "implementation process" has been clarified. The stages of formation of the implementation process are given. The tasks of accounting are defined, which realization allows to solve in the course of economic activity of the enterprise.
Model of Influence of Socio-Economic Factors on the Volume of the Loan Portfolio of Bank
Authors:   Vasyl’ Stus Donetsk National University, Volkova V
Published: June 2022

Abstract. The article considers the essence of the concept of "deposit activity" from the point of view of representatives of the system approach. It is substantiated that the bank's deposit activity is carried out on the basis of a clearly formed deposit policy, the state of deposit activity of the banking system of Ukraine during 2016-2020 is analyzed. It is proved that banks in Ukraine attract resources from deposit sources at a high level, but for further development of deposit activities and increasing this source in the resource base, it is advisable to improve existing and implement new tools, methods and models. The concept of optimization of bank deposit activity in the changing economic environment is developed, which includes the purpose, tasks, principles of deposit activity of banks and means of their achievement, namely methods, interest rate policy, organizational and functional model of deposit activity. Introduction. The article is devoted to the study of the essence of the concept of "deposit activity" from the point of view of representatives of the system approach and analysis of the state of deposit activity of the banking system of Ukraine during 2016-2020. Based on the analysis, it was possible to draw conclusions about the factors that influenced the state of deposit activity during the study period. The concept of optimization of the mechanism of deposit activity of banks in the conditions of the changing economic environment is developed. Purpose. The aim of the article is to develop conceptual approaches to the organization and optimization of the bank's deposit activities in a changing economic environment. Result. The article analyzes the current state of deposit activity of banks in terms of currencies and depositors. The conceptual approach to optimization of deposit activity of bank in the conditions of the changing economic environment is offered. It is proved that banks in Ukraine attract resources from deposit sources at a high level, but for further development of deposit activities and increasing this source in the resource base, it is advisable to improve existing and implement new tools, methods and models. Deposits are the main way of accumulating the bank's resources and the main component of the deposit policy, which in turn is the basis of effective and efficient deposit activity of the bank as a whole. Conclusions. The conducted research allowed to formulate certain conclusions that reflect the solution of the main tasks. Scientific results have been obtained at the theoretical and practical levels.
Agricultural Industry Management in Conditions of Sustainable Development: Social Aspect
Authors:   Poltava State Agrarian University, Voronko-Nevidnycha Tetiana
Published: June 2022

Abstract. Introduction. It has been found out that functioning of agroindustrial sphere in modern dynamic conditions requires revision of approaches to development management since achieving it through economic growth is not enough, because of high rates of production activity can coexist with low levels of economic and social processes performance, becoming a threat to the environment. In turn, the principles of the development of the agroindustrial sector in the organization of agricultural production is the balance of its development on economic, social and environmental criteria. Purpose. To substantiate the necessity of in-depth researches of scientific-methodological provisions and development of practical recommendations on providing sustainable development of agroindustrial sphere paying great attention to the social component. Results. The social component is provided by increasing the level of employment of the population, the income of economic entities in the agro-industrial sphere. It has been established that during the analyzed period the number of the employed population in Ukraine decreased by 19261,4 thousand people or 17,4% that can be explained by demographic and migration factors as well as by the absence of the data from the occupied territories. It is calculated that the largest share of the population is employed in trade. The second place is occupied by agriculture - 17,1% or 2721,0 thousand people on the average for the period of the research, i.e. the agro-industrial sphere accounts for a significant share of the employed in Ukraine, which leads to the influence of the sector on the sustainable development of the country as a whole. Therefore, in order to achieve sustainable development of the agroindustrial sphere it is necessary to consider the interrelation of social, economic and ecological components. Conclusions. Thus, in order to achieve sustainable agrarian development it is necessary to consider the interconnection of social and economic components. Accordingly, the growth of wages should be confirmed by the growth of labor productivity in the agroindustrial sphere.
The Impact of Ownership Structure and Tax Avoidance
Authors:   Sriwijaya University, Zuliyanti Try
Published: June 2022

Abstract. Introduction. The ownership structure issues on tax avoidance must be thoroughly investigated. Tax avoidance is a management strategy used by companies to maximize profitability by lowering their tax burden. Secondary data from the company's annual financial statements were used in this analysis. The sample was 407 observations made at manufacturing companies between 2016 and 2019. The Ordinary Least Squares method was used to test this research hypothesis. Purpose. The purpose of this study is to analyze the effect of ownership structure on tax avoidance using agency theory in terms of government, foreign, family, and public ownership. Results. The finding showed that whereas government, family, and public ownership all had a significant effect on tax avoidance, foreign ownership had no significant effect. Conclusions. The policies that the government may implement to reduce tax avoidance by raising state revenues are the most significant, one of which is on the tax side. State revenues continue to increase in line with the percentage of taxpayer contributions, but tax revenue realization has fallen short of the government’s target, and the existence of strict supervision by the Directorate General of Taxes, which is conducted regularly, enables it to prevent deviant company activities while also benefiting the State by increasing tax revenue. This research still has limitations, namely the companies used only focus on manufacturing companies with observations during 2016-2019, which are still relatively small. Regarding these limitations, it is recommended for further research to add measurements on calculate tax avoidance, using different proxies such as the Book Tax Differences (BTD), Long Run Effective Tax Rate and Effective Tax Rate (ETR) as well as adding conditions during and before the Covid pandemic-19 which may affect the practice of increasing tax avoidance. In addition, it can add independent variables that affect tax avoidance, such as executive ownership. Finally, researchers can compare the practice of tax avoidance in Indonesia with other developed countries.
Public Debt of Ukraine: Features of Formation and Influence on Economic Growth
Authors:   Petro Mohyla Black Sea National University, Lushko Svetlana
Published: June 2022

Abstract. Introduction. Nowadays, Ukraine’s economy, as well as other economies, suffers from the global crisis due to Covid-2019. Expenditures of the country increase with a considerable rapidity, especially on healthcare and social protection. Taking into consideration the fact that accumulated budget revenues do not always cover the necessary expenses, country is in need to take credits to cover the budget deficit, which arises. These loans constitute public debt, the increase in maintenance costs of which may lead to a slowdown in economic growth, which is already taking place in Ukraine. Purpose. Determination of the features of the formation of public debt in Ukraine and research of its impact on economic growth in 2011-2019. To achieve this goal, the following tasks are envisaged: study of the main stages of the formation of public debt in Ukraine; analysis of the dynamics and structure of public debt 2011-2019 years; research of the relationship between domestic and foreign debt and GDP with the help of a two-factor model; interpretation of the results and recommendations for optimizing the structure of public debt. Results. The article examines the formation of Ukraine's public debt since the country's independence (1991). Based on statistics and the work of domestic scientists, a brief description of the nine main stages of formation and accumulation of public debt was identified and provided; the structure of public debt (by sources, maturities and types of creditors) for 2011-2019 is analyzed; the dynamics of internal and external debts during the specified period is represented; an empirical analysis of the relationship between domestic and external debt and GDP is done; The Medium-Term Public Debt Management Strategy for 2019 – 2022 of the Ministry of Finance of Ukraine on Public Debt Management was considered. Based on empirical research, it was found that domestic debt has more positive impact on economic growth than external borrowing. The public debt management strategy for 2019-2022 developed in the context of macroeconomic stabilization contains four main objectives of public debt management and the first one is to increase the share of public debt in the national currency. Therefore, we can conclude that the results obtained in the study coincide with the strategic directions of the country's debt policy in the medium term.
Financial Model of Activity of the Regional Division of the Insurance Company
Authors:   Zhytomyr Polytechnic State University, Petruk O.
Published: June 2022

Abstract. Introduction. The article examines the issue of assessing the feasibility of investment in the development of regional divisions of insurance companies based on the development of a financial model of the regional division. The methodological basis of the study were general and special research methods, including methods of theoretical generalization, analysis, synthesis, comparison, as well as methods of financial modelling. The information base of the study was the data of the National Bank of Ukraine and the research «Insurance TOP» on the performance of regional divisions of insurance companies in Ukraine. Purpose. The purpose of the article is to develop a financial model of the regional division of the insurance company, which would take into account the prospects of the regional insurance market and the amount of investment required to open or expand the unit and allow to forecast cash flows and assess the appropriateness of investments. Results. According to the results of the analysis of insurance premiums collected by separate structural divisions of insurance companies in 2017-2020, the most promising regional insurance markets were identified. Based on the revealed tendencies the forecast of receipt of insurance payments in regions for 2021-2023 was constructed. The financial model of activity of the newly created division of the insurer in the region was constructed оn the example of Zhytomyr region. The model provided for the definition of: 1) the target market share (depending on the company's capabilities and the popularity of the insurer's brand); 2) the structure of the insurance portfolio (based on the characteristic of the market of a particular region of insurance products). In the case of Zhytomyr region, the main types of insurance were defined as compulsory insurance of civil liability of owners of land vehicles under domestic and international agreements, motor insurance and property insurance; 3) the level of insurance payments and commissions (based on actual data for 2020); 4) costs of conducting the case, which included income tax, salaries of full-time employees, payroll, administrative costs, etc. Conclusions. The financial model of activity of the regional division of the insurance company provides a possibility to predict future cash flow and quantify the investment project for the development of the branch network of insurance companies.
Determinants of Internet Financial Reporting Quality
Authors:   Sriwijaya University, Azwardi Azwardi
Published: June 2022

Abstract. Introduction. Internet Financial Reporting (IFR) is a requirement for companies to provide high-quality financial reports and technology as a corporate responsibility to the principles of good corporate governance and to demonstrate that management have adopted those principles. As a result, it is important to ascertain the aspects that may affect the quality of IFR. This study uses secondary data from annual reports that will be listed on the Indonesian Stock Exchange (IDX) in 2020, as well as each company's official website. The study sampled 66 property, real estate, and building construction firms that were listed on the IDX. Eviews 20 were used to test this research hypothesis. Purpose. The purpose of this study is to determine the relationship of company size, age, audit committee composition, public shareholding, and auditor quality on the quality of IFR for property, real estate, and building construction companies listed on the IDX in 2020. Results. The findings indicated that company size, company age, and public shareholding all influenced IFR quality, but that audit committee and auditor quality had no effect. Simultaneously, company size, company age, the composition of the audit committee, public shareholding, and the quality of the auditor all influence the quality of IFR. Conclusions. IFR is important in times and circumstances like these, when the high number of COVID-19 cases necessitates that all activities be conducted via internet information technology. IFR is one of the mandatory methods for companies to submit annual financial reports to investors, as required by Law 40 of 2007 on provisions for reporting ongoing business activities and Financial Services Authority Regulation 8/ POJK.4/2015 on issuers' or public companies' websites. Given our constraints, it is advised that future researchers analyze additional organizations using a larger sample size and a longer time of observation, as well as conducting observations and interviews with the companies under study.
Factors for the Innovative Development of the Enterprise System of Material and Technical Support in Conditions of Neo-Technologic Renewal
Authors:   National Aviation University, Arefieva О.
Published: June 2022

Abstract. Introduction. The material and technical resources of the enterprise play an important role in the process of its normal operation. The dynamism of the external economic environment, the emergence of new types of products and innovative technologies, and the intensification of digitization in the sphere of the economic activity of enterprises require the enterprise to rationalize its material and technical support to enhance their competitive position and financial performance. Purpose. The purpose of the article is to deepen theoretical bases of development of the system of material and technical support of the enterprise in conditions of non-technological renewal. Results. The article defines the main tasks and objectives of material and technical support. The functions of material and technical support are described. The peculiarities of modernization of the material and technical support of the enterprise in the course of the basic elements are justified. It is determined that in the course of material and technical support at the present stage the transition to "circularity" is played. The indicators of innovation activity of industrial enterprises were analyzed and Ukraine’s strong and weak positions on the Global Innovation Index were determined. Among the factors contributing to the development of the material and technical support system and the rapid development of enterprises in general, the latest innovative and digital solutions in the field of logistics are highlighted. It is determined that in the context of the necessity to increase the level of technical equipment of enterprises, the search for new forms of financing of the material and technical resources of the enterprises activity plays an important role. The basic steps in the direction of development of the system of material and technical support of the enterprise under conditions of non-technological renewal are substantiated. Conclusions. It is determined that the effectiveness of the enterprises' activity in modern conditions largely depends on the quality of the system of material and technical support. The important conditions for increasing the level of material and technical support are the use of the latest developments, timely updating of material and technical base, financial savings, use of credits, borrowing, leasing, improvement of logistics policy.
The impact of microfinance services on economic development
Authors:   Mykolayiv National Agrarian University, Bodnar Olena
Published: June 2022

Abstract. Introduction. The main purpose of microfinance is to improve the financial situation of the population and increase the economic development of a country or a region. Consumers of microfinance services are citizens with low-income, retirees, students, people who have fallen on hard times, as well as people who plan to start their own business. However, with the development of market relations, the need for financial services arises among farmers, entrepreneurs of small and medium-sized businesses. Purpose. The main purpose of the academic paper is to analyze the dynamics of microfinance services and assess their impact on the entrepreneurial activity of small and medium-sized enterprises and the consequences for the population. Results. Methods of generalization, analysis, comparison, correlation and regression analysis have been used in order to achieve the purpose outlined. The academic paper considers the impact of microfinance services on the performance of small and medium-sized enterprises in the form of net profit. The results have showed that the impact of the cost of microfinance services on the development of financial activities of small and medium-sized businesses have a positive result, and, when using the proposed regression equation, the company will receive positive results in 2021-2025. The conducted correlation analysis of the impact of microfinance services on the level of the average salary of the population of Ukraine has revealed a high level of dependence of citizens on loans obtained. This is confirmed by the high correlation coefficient. Conclusions. The results of the research have showed a positive impact on improving the financial situation of both enterprises and population. It has been proven that for small and medium-sized businesses, the involvement of microfinance services in financial activities has a positive result in the form of an increase in net profit. Microloans are most in demand among the population. However, the question remains debatable whether the main function of microfinance is improving the living standards of the population, forasmuch as microfinance institutions provide services for low-income segments of the population, giving a small amount of loans, while requiring a high interest rate to cover the cost of the service, associated with a loan. The issue of improving the living standards of the population through the use of microfinance services needs further research.