bluuebunny/crossref_metadata_2025 huggingface dataset:
Teaching English in rural area: Challenge and Hope for The future
Authors: Rohman Muhammad fathur , ANDRIASIWI ATIKA DYAH ANDRIASIWI , KAROMAH NAILY HUBBATUL , NURYANDHI REFASURYA RIDHO , Rahmawati Octha Ika , Rohmah Ima Isnaini Taufiqur , Winarto Eline Rozaliya
Published: November 2023

The purpose of this study was to look into the challenges that English teachers face when teaching English in rural junior high schools in Balen, as well as the strategies they use to overcome those challenges. This study used semi-structured interviews and classroom observation to find out the answers. The study's participants were five English teachers from five rural junior high schools in Balen Bojonegoro. The study captured the perspectives of English teachers. The findings revealed five challenges that English teachers face when teaching English in rural high schools. Students' competence, students' motivation, teaching media, teacher development, an insufficient number of teachers, and parental support were the seven challenges in teaching English. As a result, the English teachers employed four strategies to deal with these challenges. These four teaching strategies included using a variety of teaching methods and techniques, matching students' levels and learning situations, collaborating with schools and parents, and encouraging students' motivation. Finally, it is hoped that the findings of this study will assist English teachers in discovering teaching strategies that are appropriate for the challenges they faced
Students' readiness in online learning (A Case study in higher Education)
Authors: Kusuma Bimantara Ardhi , Ramadani Wulan Suci , Laksono Riva Guntur , Tirtanawati Meiga Ratih , Rohmah Ima Isnaini Taufiqur , Sugesti Ikariya
Published: November 2023

The Covid-19 pandemic has a very complex impact on modern human life. Referring to this phenomenon, we found a problem, namely the students’ readiness.  We examine this problem from 2 dimensions, (1) are the infrastructure owned by students adequate?  and (2) whether students can focus and concentrate in online learning. The current research under qualitative case study, where interview and observation were used in collecting the data. The results of the study show that (1) it's pretty good, almost all students have adequate infrastructure such a phone-cell (65%), and also personal computer (11%) and laptop (24%); (2) Overall students have been able to receive lessons in online learning.  However, there are obstacles in the interaction of students with teachers, especially for students with high anxiety. Further study that focused on the reason of students’ anxiety is need to conducted to get a whole understanding of students’ readiness.
AN ANALYSIS OF STUDENTS’ INDONESIAN-ENGLISH TRANSLATION OF DYSPHEMISM AND EUPHEMISM EXPRESSION ON ONLINE NEWS TEXT
Authors: Nisa Sabila Auliatun , Winarto Eline Rozaliya , Susilawati Susilawati
Published: November 2023

The aim of this research is to find out the forms and meaning changes of dysphemism and euphemism expression on online news text used in Indonesian-English translation. This research is a qualitative descriptive study and document analysis used as the instrument. The participant in this research was nine students of 6th semester of English Education Department at Universitas Muhammadiyah Cirebon in the academic year of 2022/2023. Data collection was collected with documents students’ translation result in translating online news text. The results showed that five euphemisms were found, namely colloquial, jargon, understatement, hyperbole, circumlocution and one for one substitutions. Meanwhile, the forms of dysphemism found were IST dysphemism (racist) and Derogatory or Disrespectful Terms Invoking Contempt for the Character Intended. This research also shows that euphemism and dysphemism experienced meaning changes.

Keywords: dysphemism;  euphemism;  translation;
the used code mixing and code switching by students in classroom interaction
Authors: Dewi Septi Kania , Ilyas Rahma , Fakhruddin Afif
Published: November 2023

Despite several researches have been conducted to investigate the issue of code-switching and code mixing, the findings of this research are significant as they can assist both students and teachers to consider the use of code-switching and code mixing in  classroom interaction, specifically in Indonesia. The aim of this research 1) to classify the type of code mixing and code switching that used by student in classroom interaction, 2) to interpret the function of code mixing and code switching that used by student in classroom interaction. This research employed descriptive qualitative method.  Data collection instruments were the observation and interview. The data of type of code mixing were analyzed based on Hoffman’s theory, namely intra-sentential code mixing, intralexical code mixing and involving a change of pronunciation. The data of type of code switching were analyzed based on Poplack’s theory, namely inter-sentential switching, intra-sentential switching and tag switching. The most common used is inter-sentential switching and intra sential switching. The functions of code mixing and code switching were analyzed by Marsigan’s theory, namely, quotation, addressee specification, repetition, interjection, message qualification, personalization and objectivization, and facility of expression. The most usually function is facility of expression.
Undergraduate Students' Perception on The Use of Role-Play In Speaking Class
Authors: Anggrarini Natalia , Trianasari Indah
Published: November 2023

This study aims to analyze the undergraduate students’ perception of role-play in speaking class that focuses on self-concept and speaking ability. The researchers employed a case study of twenty-five undergraduate students who had attended speaking subject with role play as the activity in the learning process. The data were collected by distributing 25-item questionnaires and open-ended interviews to confirm the questionnaire data. The researchers analyzed the questionnaire data quantitatively with mean formulation followed by range score category for the interview data descriptively. The results reported that the student’s perception of the use of role-play and their self-concept gained a high score. The students perceived that role play is a suitable and effective technique in speaking class. It helps them to communicate effectively through the use of a script. It also builds self-confidence and motivation to improve their speaking ability. In speaking activities, role play is perceived to create satisfaction and a comfortable and interesting atmosphere. The students are challenged to perform better due to the massive space of practice with their friends with the real life and familiar situation brought to the activity. This study implies that speaking activities with role play to be conducted more frequently and cover more meaningful and contextual topics for the students. This study suggests a comprehensible investigation of the factors underlying the students’ confidence in speaking with role play as the activity.
INVESTIGATING TEACHER’S HIGHER ORDER THINGKING SKILLS STRATEGIES IN EFL TEACHING READING AT VOCATIONAL SCHOOL CONTEXT
Authors: Hikmah Rachmatul , Susilawati Susilawati , Winarto Eline Rozaliya
Published: November 2023

The current study intends to investigate the strategies used by teachers to improve students' higher order thinking skills in teaching reading and to investigate the challenges faced by teachers in improving students' higher order thinking skills in teaching reading of One Vocational School in Cirebon. This research uses descriptive qualitative research. The subject of the research was one English teacher who teaches in two classes in tenth grade students of One Vocational School in Cirebon. Data collection are obtained through observation and interviews. The findings show that the number of strategies used by teacher is five types of teaching strategies, namely informing learning objectives, divergent questions, group discussions, giving feedback, and motivating. The researcher also found four challenges faced by teacher was time, students learning ability, students mastery, and planning domain. This happens because students still do not understand higher order thinking skills. It is suggested that the teacher must encourage active learning and always motivate students.
Event Marketing Education Fair Anthology Events & PRs 2022 by PT Meka Eduversity Communications
Authors: Fatihiyyah Binta , Syah Firman
Published: November 2023

MICE – Education Fair is an exhibition activity that displays types of education, both secondary education and higher education. This study aims to analyze elements of the marketing mix such as product, price, place, and promotion for marketing the 2022 Antologi Event & PRs Education Fair. This research was also conducted using the observation and interview methods of Antologi Event & PRs employees as the Event Organizer. The result of this study show that product, price, place, and promotions influence the marketing of the 2022 Education Fair Antologi Event & PRs event.Keyword: MICE, Marketing Mix, Education Fair.
Analisis Peran Organizer dalam Pelaksanaan Kegiatan Employee Gathering Bandara Soekarno-Hatta
Authors: Tahar Evelyn , Syah Firman
Published: November 2023

Employee gathering dikenal sebagai salah satu metode efektif dalam manajemen sumber daya manusia yang dapat mempererat hubungan antar karyawan, meningkatkan motivasi, dan merayakan pencapaian bersama. Studi ini berfokus pada Employee Gathering Bandara Soekarno-Hatta sebagai bentuk apresiasi terhadap karyawan Kantor Cabang Utama Bandara Soekarno-Hatta atas prestasi mereka pada tahun 2022, serta sebagai alat untuk meningkatkan kinerja. Penelitian ini mengeksplorasi peran penting organizer dalam mengelola kegiatan employee gathering agar mencapai tujuan yang diinginkan. Metode penelitian melibatkan observasi langsung dalam kegiatan Employee Gathering Bandara Soekarno-Hatta dan wawancara dengan pihak terkait. Temuan penelitian menunjukkan bahwa peran organizer memiliki dampak signifikan dalam kesuksesan pelaksanaan kegiatan employee gathering.

 

Kata Kunci: Employee Gathering, Organizer, Manajemen Acara
Pemanfaatan Media Sosial Instagram Pada Acara The 8th Indonesia International Geothermal Convention and Exhibition 2022 Oleh PT Energi Kreatif Dinamika
Authors: Nurcahyani Annisa Salsabila , Setyawan Heri
Published: November 2023

The management of Instagram social media is very important at this moment because through proper management, it can create a good and attractive company image. The need for innovation and creativity in managing social media is very high so that the public can easily access or find out about the company or a particular event. This writing aims to know and study the process of managing Instagram social media for an event. Using a qualitative descriptive research method, namely by collecting data results obtained during the Field Work Practice at PT Energi Kreatif Dinamika. The results of the study showed that the management of Instagram social media goes through 3 stages such as Editorial Plan, Content Plan, and Content Approval.
Participants’ Willingness to Pay for Offsetting Greenhouse Gas Emissions at Large-Scale Sports-Tourism Events
Authors: Lintumäki Petri , Winner Hannes , Konstantopoulos Ioannis , Alexe Diana , Schnitzer Martin
Published: November 2023

Abstract: This paper aims to explore participants’ willingness to pay (WTP) for offsetting greenhouse gas (GHG) emissions associated with their participation in the World Winter Masters Games 2020 (WWMG20) in Innsbruck, Austria. We collected data from an online survey sent to participants at the event and used the contingent valuation approach to determine participants’ WTP and a set of alternative regression models to investigate the factors that mainly influence WTP. Our results show that the median WTP for offsetting GHG lies within a range of EUR 10 (lower bound) to EUR 20 (upper bound). Furthermore, WTP is positively influenced by participants’ attitudes toward climate change, their perception of the event as environmentally friendly, their level of education, as well as their overall expenses for traveling to the WWMG20.
ЗАСТОСУВАННЯ ШТУЧНОГО ІНТЕЛЕКТУ ДЛЯ РОЗВИТКУ ЛЮДСЬКОГО КАПІТАЛУ ОРГАНІЗАЦІЇ
Authors: Гойчук В.І. , Любомудрова Н.П.
Published: November 2023

У статті розглянуто та розкрито зміст понять «людський капітал» і «штучний інтелект», визначено їхні основні складові. Проаналізовано світовий досвід цифровізації управлінських процесів, впровадження технологій штучного інтелекту в систему управління персоналом та подальші перспективи розвитку цифрових технологій. Виявлено яким чином та за допомогою яких саме технологій відбувається впровадження штучного інтелекту в організаціях. Визначено, що технології цифровізації на підприємствах для розвитку персоналу використовуються у вигляді чат-ботів, інтегрованих мобільних додатків, технологій доповненої реальності, хмарних сервісів. Дані технології забезпечують автоматизацію процесів рекрутингу, адаптації, навчання та розвитку персоналу, формують ефективне оцінювання персоналу, сприяють збереженню та нарощуванню інтелектуального капіталу підприємства, контролюють дотримання термінів виконання лінійних завдань, аналізують взаємовідносини у колективі, систематизують дані щодо стану фізичного та ментального здоров'я працівників. Натомість були виявлені ризики, з якими може зіштовхнутись організація при використанні технологій штучного інтелекту, а саме скорочення кількості робочого персоналу, високий рівень капіталовкладень для встановлення та обслуговування програмного забезпечення, потреба в перекваліфікації персоналу задля можливості обслуговування встановлених технологій.
Pengaruh Profitabilitas, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020
Authors: Suarini Ni Wayan Dian , Yuniasih Ni Wayan
Published: November 2023

The value of the company is very influential on the interest of investors to want to invest in a company, especially a manufacturing company. The importance of a company's value causes this research to be conducted to find out what factors can cause the value of a company to increase or decrease. In this study, the factors to be studied are Profitability, Dividend Policy and Company Size. Manufacturing companies listed on the Stock Exchange were selected as the study population. The sample used is 129 companies with the financial statement period used from 2018 -2020. The sample determination uses the purposive sampling method which is processed with multiple linear regression analysis techniques. The results show that the value of the company can increase when the company is able to score high profitability. Dividend policy and company size in fact are not able to affect the value of the company.
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan, Dan Nilai Tukar Rupiah Terhadap Harga Saham Khususnya Pada Sektor Consumer Goods Yang Tercatat Di Bursa Efek Indonesia
Authors: Fridayanthi Ni Made Ayu Yulita , Padnyawati Kadek Dewi , Nuniek Hutnaleontina Putu
Published: November 2023

Investment is an activity to invest in a company, with the hope of providing benefits in the future. To choosing a company, an investor needs to consider several things to determine his decision. This study aims to determine the effect of dividend policy, leverage, trading volume and exchange rate on stock prices. The population of this research is 66 non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method of determining the sample used is the purposive sampling method, with several predetermined criteria, the samples is 27 companies in the non-cyclical consumer goods sector. The research data used is secondary data with multiple linear regression analysis techniques. The results show that dividend policy, leverage and trading volume have a significant effect on stock prices, while exchange rate have no significant effect on stock prices. Simultaneously dividend policy, leverage, trading volume and exchange rate affect stock prices
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19
Authors: Dewi Ni Made Ratna Puspita , Fery Karyada I Putu , Nuniek Hutnaleontina Putu
Published: November 2023

This study aims to investigate whether there are differences in the company's financial performance before and during the Covid-19 Pandemic and to find out the strategies taken by the company to survive during the Covid-19 Pandemic. This research was conducted at food and beverage industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The results showed that financial performance based on the current ratio had an average growth rate of 0.24 which means the company experienced an increase in liquidity even though it was affected by the pandemic. The average growth based on the debt to equity ratio is 30.22%, where the low ratio indicates that the company's debt is smaller than the amount of its assets. While the growth based on total asset turnover is -0.24, this explains that the assets owned by the company cannot be used to make a profit, which means that the company is currently experiencing difficulties in using all of its assets to generate sales. Based on the return on assets, the average growth is 0.24 this means that the company's management has not been able to use assets to generate maximum income
Pengaruh Whistleblowing, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada LPD Se- Kecamatan Penebel
Authors: Kristina Devi Ni Kadek , Sudiana I Wayan
Published: November 2023

Fraud is a form of violation where accounting practices are not carried out in accordance with the applicable rules in an institution. Fraud certainly needs to be prevented so as not to have a bad impact on the company. This research was conducted to analyze the factors that can cause fraud in the organization such as whistleblowing, compliance with accounting rules and organizational commitment. LPD employees throughout Penebel District are used as a population with a research sample of 163 people whose data will be analyzed using multiple linear regression analysis techniques. The results show that tax whistleblowing, compliance with accounting rules, and organizational commitment have a reverse or negative relationship with the tendency of accounting fraud.
Pengaruh Sistem Pengendalian Internal Pemerintah, Kompetensi Sumber Daya Manusia, Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Di BPKAD Kota Denpasar
Authors: Ayu Ni Ketut Budi , Endra Lesmana Putra I Made
Published: November 2023

A high-quality financial report is prepared to meet the qualitative characteristics of financial reporting that are relevant, reliable, comparable, and understandable. Financial reporting is a form of accountability and is essential to a company's survival as it reflects its performance through its financial condition. The objective of this study is to find out how applying government accounting standards, government internal control systems, and staff skills affects the quality of financial reporting for BPKAD Denpasar Municipality. All of the 125 people who work in the Denpasar City Region and Property and Financial Management Department were used in this study. The 61 people who took part in this study were chosen with the help of a targeted sampling method, and the results were tested with multiple linear regression analysis. This study's findings indicate that using government accounting standards, internal control mechanisms, and human resource skills positively impacts the quality of financial reporting by BPKAD Denpasar City. The results of this study indicate that Denpasar City BPKAD will be able to provide its employees with regular professional training related to preparing financial reports following government accounting standards, thereby improving their skills and competencies.
Pengaruh Sasaran Anggaran, Kompetensi dan Teknologi Informasi Terhadap Akuntabilitas Dana Desa di Kerambitan, Tabanan
Authors: Wiwik Anggraeni Gusti Ayu Putu , Bayu Putra Cokorda Gde , Muliati Ni Ketut
Published: November 2023

Accountability for the management of village funds should always be given due consideration in coordinating clarity of budget targets, capacity of village human resources, and maximum use of information technology that can support proper management of village funds. need to do it. The purpose of this study is to determine the impact of budget target clarity, human resource capacity and the use of information technology on accountability for village fund management (an empirical study in Kerambitan District). For the sampling method using Jenuh sampling, the number of samples is 120 samples. The conclusion of this study is that clarity of budget targets, human resource capacity, and information technology have a positive and significant impact on village fund management accountability. The proposal will improve the village's financial management by clarifying the target of the working budget, enhancing the capacity of staff and making the best use of information technology
Faktor Faktor Yang Mempengaruhi MinatMahasiswa Menggunakan E-Wallet Dalam Mengadopsi Perkembangan Financial Technologi
Authors: Pebriantari Ni Luh Widya , Fery Karyada I Putu , Cita Ayu Putu
Published: November 2023

The ever-accelerating technological development will shape people's more pragmatic patterns of life. Beginning with social activities, many changes have occurred in people's life patterns, and payment methods have evolved. In the current development, Indonesia knows the term fintech (financial technology). Fintech introduces digital payment methods, or online payments, in hopes of achieving financial inclusion. Current observations examine relationships between factors that may lead to increased interest in using e-wallets among students in adopting financial technology developments (Faculty of Economics and Tourism, Hindu University, Indonesia) empirical study on students of In this observation, all active students of the Accounting Studies Program at the Faculty of Economics, Business and Tourism of the Hindu University of Indonesia from 2020 to 2022 were used as a research population with a total sample of 332 people. In the process of observation, the factors that made the students of the Faculty of Economics, Business and Tourism of Hindu University, Indonesia interested in using e-wallets were financial literacy, social influence, hedonic motivation, habits, and perceived benefits. , and perceived comfort
Pengaruh Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Pencegahan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Abiansemal
Authors: Indrawati Ni Made Ayu , Kusumawati Ni Putu Ayu , Erlina Wati Ni Wayan Alit
Published: November 2023

The research was conducted to reveal the relationship between the implementation of the Tri Hita Karana internal control system and culture towards anti-fraud actions in Village Credit Institutions (LPD) throughout the Abiansemal District. All the subjects of this study were the Chairpersons and Supervisory Boards of 32 Village Credit Institutions (LPD) in Abiansemar District, Badung Regency. The sample size for this study was 128 people. This study found that the internal control system can be a cause of preventable accounting fraud. The application of the Tri Hita Karana culture can be one way to prevent accounting fraud. Seeing this study, in the future Village Credit Institutions (LPD) throughout Abiansemal Regency will be encouraged to improve their internal control systems by ensuring that all existing LPD regulations are complied with by their employees. It is hoped that it can be improved. Violation of these regulations is subject to severe sanctions designed to build work discipline that can reduce the possibility of fraud
Pengaruh Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Koperasi Simpan Pinjam Di Kecamatan Denpasar Selatan
Authors: Juliani Ni Kadek Dwi , Samtika Putra I Putu Deddy
Published: November 2023

The purpose of this study was to determine the effect of the effectiveness of the internal control system, suitability of compensation and integrity on the tendency of fraud (fraud). The population in this study were 49 KSP and a sample of 22 KSP with a total of 88 respondents. The power analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that 1) the effectiveness of the internal control system has a negative and significant effect on fraud tendencies. 2) suitability of compensation has a negative and significant effect on the tendency of fraud (fraud). 3) integrity has a negative and significant effect on fraud tendencies.
Pengaruh Profesionalisme dan Locus of Control Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa Se-Kabupaten Badung
Authors: Satya Dewi Ida Ayu Arini , Padnyawati Kadek Dewi , Arie Pramuki Ni Made Wisni
Published: November 2023

This study aims to examine the influence of professionalism and locus of control on the performance of village credit institution supervisory boards (LPD) throughout Badung Regency. The population in this study were 366 respondents who in this case were the supervisory bodies of the LPD in Badung Regency. The sampling method used was probability sampling, by determining the number of samples using the slovin formula so that 191 respondents were obtained, then to determine the number of samples in each district using a proportionate startified random sampling technique. Data analysis techniques in this study using SEM-PLS. The results of the study show that the performance of supervisory bodies in LPDs in Badung District is influenced by locus of control. Where the higher the locus of control owned by a regulatory agency, the higher its performance. Another finding in this study is that professionalism has a positive but not significant effect on the performance of supervisory bodies, this is suspected because they have not fully honed their knowledge and abilities in carrying out their duties so that it will lead to low performance of the resulting supervisory bodies
Pengaruh Independensi, Tingkat Pemahaman Akuntansi, Dan Pengalaman Kerja Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan
Authors: Dewi Anak Agung Istri Putri Amala , Satriya I Wayan Budi
Published: November 2023

ABSTRACT

In achieving the vision and mission and minimizing fraud in a village credit institution (LPD) a good management system is needed. Therefore, in achieving the goals of the village credit institution (LPD), optimal supervisory performance is needed so that no fraud occurs. Supervisory performance is the result of work achieved by a supervisor in an organization in accordance with the authority and responsibility of a supervisor. This study aims to determine the effect of Independence, Accounting Understanding Level, and Work Experience on the Performance of Supervisors of Village Credit Institutions (LPD) in Payangan District. The population in this study was all LPD supervisors in Payangan District, totaling 29 LPDs, with a total population of 70 supervisors. The number of samples in this study were 70 people who were determined by saturation sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that Independence, Accounting Understanding Level and Work Experience have a positive and significant effect on the performance of LPD supervisors in Payangan District. The results of this study can be used as material for consideration in designing policies related to performance improvement. In the future, supervisors must improve the performance of supervisors by increasing the attitude of independence, the level of understanding of accounting and work experience.
Pengaruh Kompetensi Badan Pengawas, Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud
Authors: Novi Ariskayanti I Gusti Ayu Made , Sumadi Ni Komang
Published: November 2023

Preventing fraud is a measure taken to lessen the likelihood that dishonest individuals will deceive others for financial gain. The research team wanted to know if there was a correlation between a strong internal control system, a strong corporate culture, and a low incidence of fraud. This investigation was carried out at the North Denpasar District Village Offices. A total of 66 people were polled for this study's samples. To gather information, we'll be using a questionnaire. In the meantime, the outer and inner PLS models are used in the data analysis procedure. According to the results of the simulations, the effectiveness of fraud prevention measures is enhanced by the competence of the supervisory body. A company's culture can make a big difference in how effectively it combats fraud. When it comes to preventing fraud, the internal control system plays a crucial role.
Pengaruh Karakteristik Sistem Akuntansi Manajemen (SAM), Komitmen Organisasi, Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial
Authors: Febriyanti Desak Putu , Muliati Ni Ketut
Published: November 2023

Managerial performance is a measure of the effective and efficient performance of each organization. The importance of managerial performance in the hospitality industry is to evaluate, analyze and develop management programs. This study aims to determine the characteristics of the Management Accounting System, Organizational Commitment, and Environmental Uncertainty on Managerial Performance at 4-star Hotels in Ubud District.The number of samples used was 99 people with purposive sampling. Data collection using a questionnaire.  Data analysis techniques using multiple linear regression tests. The hypothesis test used is the t test. The results showed that the characteristics of the management accounting system (SAM) had a positive and significant effect on managerial performance. Organizational commitment has a positive and significant effect on managerial performance. Environmental uncertainty has a positive and significant effect on managerial performance. It is expected that the Company can increase the relevance of information presented by the management accounting system by improving the data collection and information processing processes. Companies can increase the reliability of information by improving their internal controls. To increase employee satisfaction, managers must have flexibility in carrying out business operations.
Pengaruh Gaya Kepemimpinan, Efektivitas Sistem Pengendalian Internal dan Budaya Tri Hita Karana Terhadap Kecurangan (Fraud) Akuntansi
Authors: Yulia Putri Ni Putu Tarimas , Putra I Putu Deddy Samtika
Published: November 2023

Indonesia is a country that is still developing, where fraud is growing very fast. Fraud is an act that is carried out intentionally to gain unfair or unlawful advantages by using deception with the aim of obtaining unfair or unlawful profits (IAPI, 2012). This study aims to determine the effect of Leadership Style, Internal Control System Effectiveness and Tri Hita Karana Culture on Accounting Fraud (Case Study in LPD in Ubud District). The population in this study were all LPD employees in Ubud District, totaling 32 LPD, consisting of 378 employees. Samples in this study were 91 employees who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that leadership style has a negative and significant effect on accounting fraud. The effectiveness of the internal control system has a negative and significant effect on accounting fraud. Tri hita karana culture has a negative and significant effect on accounting fraud.
МЕТОДИ МОТИВАЦІЇ КВАЛІФІКОВАНИХ РОБІТНИКІВ СФЕРИ ПОСЛУГ ДО БЕЗПЕРЕРВНОГО ПРОФЕСІЙНОГО УДОСКОНАЛЕННЯ В НАВЧАЛЬНИХ ЦЕНТРАХ
Authors: Онищенко Алла
Published: November 2023

Розвиток мотивації у кваліфікованих робітників сфери послуг у навчальних центрах передбачає формування у них цінностей до усвідомлення значення  безперервного професійного розвитку для  успішної професійної діяльності та кар’єрного зростання. Проаналізовано методи реалізації педагогічної умови щодо розвитку мотивації у здобувачів професійної освіти, визначено найбільш ефективні методи мотивації розвитку професійної компетентності кваліфікованих робітників сфери послуг, а саме: пояснення значимості неперервного професійного розвитку, його суспільної значущості та особистої цінності; залучення до формування змісту, форм і методів навчання; апелювання до професійного та життєвого досвіду студентів; заохочення до активності та самостійності в навчанні; створення ситуацій відчуття успіху; саморекламування, закріплення позитивного результату.
“Quem deu esse nó não pode dar, esse nó tá dado, eu desato já”: movimentos populares organizados em torno de direitos territoriais em meio a conflitos socioambientais no Ceará
Authors: Monteiro Joca Martins Martha Priscylla , Nóbrega Luciana Nogueira , Soares Jacqueline Alves
Published: November 2023

This study investigated, in multiethnic and multicultural perspectives, meanings of territorial rights that emerge and are visualized in the midst of socioenvironmental conflicts, built by distinct movements in rural and urban areas of Ceará State, seeking to understand what these movements require as territorial rights, using bibliographical, documental and field researches. Results indicate that these movements require counter hegemonic interpretations to the state law in a critical and intercultural perspective and resist around rights previously established before the state law or in communities and peoples, giving meanings to territorial rights as inherent to a healthy environment, balanced and equally fair, which may form as a legal field more fertile to the construction of territorial and environmental equities
Protocolos Autônomos de Consulta e Consentimento: um olhar sobre o Brasil, Belize, Canadá e Colômbia
Authors: Monteiro Joca Martins Martha Priscylla , Garzón Biviany Rojas , Silva Liana Amin Lima da , Oliveira Rodrigo Magalhães De , Grupioni Luís Donisete Benzi
Published: November 2023

Desde 2014, povos indígenas, quilombolas e de comunidades tradicionais têm construído seus Protocolos Autônomos, que são hoje cruciais para que se coloquem como agentes na defesa de seus direitos sobre decisões de governos e empresas que afetam diretamente seus modos de vida e territórios.

É sobre isso e sobre as reflexões, desafios e lições relacionados à elaboração e implementação dos protocolos que trata o novo livro da Rede de Cooperação Amazônica (RCA), chamado Protocolos Autônomos de Consulta e Consentimento: um olhar sobre o Brasil, Belize, Canadá e Colômbia”.

A publicação reúne exemplos dos quatro países e foi elaborada a partir de pesquisa bibliográfica e documental de Priscylla Joca, Biviany Rojas Garzón, Liana Lima da Silva, Rodrigo Magalhães de Oliveira e Luis Donisete Benzi Grupioni. No total, foram analisados 23 protocolos do Brasil, 7 do Canadá, 5 da Colômbia e 1 de Belize.
Editorial: The innovation engine and the forest products industry value chain
Authors: VARMA VIPIN
Published: November 2023

The forest products industry (FPI • pulp, paper, paperboard, building products, allied products, and byproducts) has been continuously innovating as it manufactures and delivers value-added products to consumers worldwide. Integrated pulp and paper mills produce pulp, paper, paperboard, and byproducts like turpentine, tall oil, methanol, lignin, and other chemicals.
Kraft pulp viscosity as a predictor of paper strength: Its uses and abuses
Authors: BROGDON BRIAN , LUCIA LUCIAN
Published: November 2023

For bleached kraft pulps, two factors govern paper strength: the individual fiber strength, and the bond strength that adheres the individual fibers together in the paper matrix. Inherent fiber strength is related to the length of the carbohydrate polymers, also known as the degree of polymerization (DP). Average DP (DP) is inferred by performing pulp viscosity measurements. Under certain circumstances during kraft pulping and bleaching, the average polymer lengths can be shortened, resulting in lower pulp viscosity, and may indicate fiber damage. Fiber damage typically manifests itself as a reduction in tear strength for well-bonded handsheets. This paper will review the literature on how pulp viscosity can predict paper/fiber strength and how it can be used as a diagnostic tool. It can be a means to monitor pulp quality during pulping and bleaching, as well as to alert when such operations approach a critical threshold. However, viscosity losses must be carefully and judiciously analyzed. Like most diagnostic tools, viscosity measurements can be misused and abused, which can lead to incorrect inferences about intrinsic fiber strength. This review will also cover these misuses. The overall goal is to provide the papermaker a better understanding of what pulp viscosity is, how it correlates to potential sheet strength, and what its limitations are. It will be illustrated that when pulp viscosity drops below a critical value, it will indicate an appreciable deterioration in the paper’s tear and tensile strength.
Rice straw-based sustainable food packaging material with improved strength and barrier properties: Development and characterization
Authors: ISLAM MAKDUD , SINHA AKHOURI SANJAY KUMAR , PRASAD KAMLESH
Published: November 2023

Sustainable food packaging paper with high barrier and strength properties was developed with rice straw nanocellulose materials. Pulping and bleaching of rice straw were performed using an organosolv pulping and DED (D: chlorine dioxide bleaching; E: sodium hydroxide extraction) bleaching sequence. Bleached rice straw pulp was refined to 90°SR using a laboratory Valley beater. The laboratory handsheets were prepared using pulp slurry at 40°SR and 90°SR. The handsheets of cellulose nanofibrils (CNFs) made of highly refined pulp (90°SR) were surface sized using alkyl ketene dimer (AKD) wax to increase the barrier properties of paper for selective food packaging applications.
The paper samples were tested for mechanical, optical, surface, and barrier properties, including tensile index, burst index, tearing index, bending stiffness, elongation, porosity, apparent density, opacity, Cobb value, water vapor transmission rate (WVTR), oil and grease resistance, and contact angle. The refined pulp (90°SR) was analyzed using field-emission scanning electron microscopy (FE-SEM), and it was observed that the morphology of the developed fibers changes to the nanoscale (<100 nm) for at least one dimension. The particle size distribution of the refined pulp using DLS analyzer also confirmed the cellulose fibers to near nanoscale.
It was concluded that nanofibers were formed by a high degree of the mechanical pulp refining process and found to be much more economical than alternative processes in this direction. The sample handsheets of CNFs showed good strength and barrier properties. The barrier properties further increased when surface sizing was done using low-cost, nontoxic, and biodegradable AKD wax.
A Substantiation of Promising Directions for the Development of Circular Economy in Ukraine
Authors:   Kyiv National University of Construction and Architecture, Kyzym Mykola O. , Khaustova Viktoriia Ye. ,   Research Centre for Industrial Problems of Development of NAS of Ukraine, Shpilevskyi Volodymyr V. ,   Research Centre for Industrial Problems of Development of NAS of Ukraine, Shpilevskyi Oleksii V. ,   Research Centre for Industrial Problems of Development of NAS of Ukraine
Published: November 2023

The article determines that at the present stage of human development, the economy acquires the importance of a factor of direct impact on the natural environment, and that this situation has arisen as a result of economic development focused on meeting the needs of mankind under conditions of ignoring the need to ensure environmental neutrality of production and consumption, which, with the inconsistency of natural and economic resource cycles and limited natural resources, determines significant negative qualitative and structural changes in the environment. The article presents the results of a study on substantiation of promising directions for the development of the circular economy, where it is considered as a certain stage of economic evolution and an integral part of the real anthropogenic and natural resource cycles. The use of this approach along with the conceptual provisions of the circular economy contributed to the developing of: a system of defining features of certain types of economies; a cyclic-resource model of the anthropogenic environment; a complex of theoretical and methodological support for substantiating the directions of development of the circular economy. The peculiarities of the practical application of theoretical and methodological provision for the identification of promising directions for the development of the circular economy are disclosed on the example of solving the problem of reducing the negative anthropogenic impact on the environment, namely carbon dioxide emissions into the atmosphere in Ukraine, by types of economic activity in compliance with other conceptual provisions and restrictions.
Peculiarities of the Development of Regional Economic Systems on the Basis of Digitalization in the Context of Post-War Recovery
Authors:   Simon Kuznets Kharkiv National University of Economics, Perepeliukova Olena V.
Published: November 2023

The study of the development of digitalization of regional economic systems in the context of military aggression and post-war recovery of territories is an urgent and important task for the State today. The European vector of digital technology development, which Ukraine has chosen and is implementing, despite the difficulties, has allowed to significantly improve the development of the digital sector in our country. A study of the state of digital transformation of the regions of Ukraine in the pre-war period was carried out using the Digital Transformation Index, which made it possible to identify the leading and outsider regions in the development of digital content and to identify the strengths and weaknesses for each region as part of the calculation of the relevant sub-indices. First of all, such innovations in digital technologies concern the public sector, which, based on the development of software products (such as Diia), has allowed society to significantly improve and speed up the processes of obtaining a certain list of public services online. Development of the software product Hromada 4.0. for local self-government bodies, has allowed the introduction of new digital technologies in them to ensure equal access of the population to the necessary public services. The main focus of this program is digital solutions to improve municipal governance, increase cybersecurity of data. The development of the «EU4Digital: Supporting the Digital Economy and Society in the Eastern Partnership» program has improved the lives of the population by stimulating economic growth, creating new jobs, supporting small and medium-sized businesses by taking advantage of the benefits of the EU Digital Single Market for Ukraine. The study of the development of digitalization of regional economic systems allowed to identify four areas of obstacles (institutional, infrastructural, ecosystem, and e-government) that hinder this development. Six directions for the development of regional economic systems on the basis of digitalization are proposed, which will increase access to public services for more segments of the population, that should simplify the procedure for obtaining such services and reduce the level of bureaucracy in our country.
The Strategies for Security-Oriented Development of Enterprises
Authors:   Simon Kuznets Kharkiv National University of Economics, Makarenko Mykhailo M. , Shkreben Roman P. ,   Simon Kuznets Kharkiv National University of Economics
Published: November 2023

The objective need to create security conditions for the sustainable development of domestic enterprises is caused by transformational changes at the global and international levels, crises, growing instability and uncertainty of events, and the ongoing war on the territory of Ukraine since February 24, 2022. The solutions to these problems largely depend on the efficiency and quality of the existing system of development management at the corporate level, its perception and adaptation to real conditions through the expansion of the range of opportunities to protect against threats and challenges faced by domestic enterprises. The article analyzes and allocates types of strategies for security-oriented development of enterprise. The shortage of capital, technology, staffing, and the need to relocate businesses determine strategic priorities for domestic enterprises under martial law, determine the development and use of new approaches, management instruments, and methodological support. Based on the results of the carried out analysis of the economic model of world development, which is determined by the characteristics of circularity, growing digital transformation, social and ecological responsibility of business, a security-oriented approach and strategic principles of enterprise development management are allocated. The necessity of observance of the principle of mutual consistency between financial-economic and strategic goals in the system of strategies of security-oriented development of enterprise is substantiated. The levels and criteria of security of strategic development of enterprise are defined.
Improvement of the System of Financial Monitoring in Banks of Ukraine and Assessment of Compliance Risks
Authors:   Ivan Franko National University of Lviv, Vovchak Olha D. , Yendorenko Liubov O. ,   Ivan Franko National University of Lviv
Published: November 2023

The aim of the article is to study the problems/shortcomings, current challenges and opportunities in order to ensure an efficient and comprehensive approach to improving the system of financial monitoring in Ukrainian banks and, further on, assessing compliance risks. Based on the carried out analysis of scientific works of a number of scholars, normative legal acts of the National Bank of Ukraine, taking into account international practice, ways to improve the system of financial monitoring in Ukrainian banks, and assessment of compliance risks were considered. The article identifies the prerequisites that are of driving nature and require continuous improvement of the system of financial monitoring and compliance risks; the problems of prevention and counteraction to legalization (laundering) of proceeds from crime, financing of terrorism and financing of proliferation of weapons of mass destruction are analyzed, its difficulties and shortcomings are identified; the importance of effective interaction between the State bodies is emphasized; the measures of the State regulator – the National Bank of Ukraine – in the sphere of financial monitoring are analyzed; the principles that should be followed in the assessment of compliance risks are described; the external and internal factors that determine the efficiency of compliance are indicated. The necessity of improving the system of financial monitoring in the banks of Ukraine along with assessment of compliance risks is substantiated. Measures to improve the system of financial monitoring, including the assessment of compliance risks, are proposed, recommendations for the regulatory activities of the National Bank of Ukraine are presented. Prospects for further research in this direction are the improvement of: the system of financial monitoring and assessment of compliance risks, which can occur by amending the regulations in force in Ukraine, while taking into account international practice; the internal banking system for preventing and combating legalization (laundering) of proceeds from crime, financing of terrorism and financing of proliferation of weapons of mass destruction in banks.