bluuebunny/crossref_metadata_2025 huggingface dataset:
Análisis de los factores endógenos y exógenos que inciden en la repitencia estudiantil
Authors: Piedra Martínez Ana Beatriz , Ochoa Calderón Verónica Maribel , Aguirre Vicuña María Gabriela
Published: August 2023

Una de las problemáticas que se ha evidenciado en los Institutos de Educación Superior (IES) técnicas y tecnológicas es la repetición escolar, la misma que afecta a la población estudiantil y genera problemas a nivel personal, familiar y social, lo que conllevaría al fracaso escolar; generando un costo elevado adicional para el sistema educativo. En lo que respecta a los Institutos Técnicos y Tecnológicos del país, no existen datos precisos sobre la magnitud de esta problemática, ni los factores que la producen; por lo que, no se han planteado estrategias, para contribuir a la solución de la problemática. La presente investigación se realizó en el Instituto Superior Tecnológico del Azuay (Tec Azuay), con la finalidad de determinar los factores endógenos y exógenos que inciden en la repetición escolar de los estudiantes y, de esta manera, evidenciar la realidad que afrontan los institutos técnicos y tecnológicos públicos con respecto al tema. Para la recopilación de información se utilizaron fuentes secundarias a través de la revisión bibliográfica; y primarias a través de una metodología cualitativa con enfoque participativo, mediante entrevistas, grupos focales y talleres de devolución. Los resultados determinaron algunos factores como: la presión familiar, improvisación de clases, diferentes niveles de conocimiento, las políticas estatales de asignación de cupos, entre otros.
Relación entre la Inteligencia Emocional y la Calidad de Vida en adultos mayores
Authors: Veloz Lozada Erika Lisseth , Vega Falcón Vladimir
Published: August 2023

La importancia del manejo de las emociones y su relación con la Calidad de Vida constituye un factor de atención permanente, sugiriéndose que, a mayor capacidad para manejar emociones, mayor Calidad de Vida, fundamentalmente en adultos mayores, como grupo vulnerable. El objetivo fue determinar la relación entre la Inteligencia Emocional y la Calidad de Vida en los adultos mayores. Se desarrolló un estudio con enfoque cuantitativo, de tipo observacional, transversal, prospectivo y analítico, correspondiente al nivel relacional, en 120 adultos mayores del servicio de atención domiciliaria “Mis Mejores Años” de la parroquia Palmira, en Ecuador. Se partió de la hipótesis de la existencia de una relación positiva entre la Inteligencia Emocional y la Calidad de Vida en adultos mayores. Para medir la primera se utilizó el TMMS-24 y para la segunda se empleó el cuestionario WHOLQ OLD. Se concluyó que 18 asociaciones posibles únicamente existen correlación en 4 agrupaciones de acuerdo con Rho de Spearman, Claridad y autonomía, claridad y actividades pasadas; atención y participación social; reparación y autonomía cumpliendo con un nivel de p<0.05 con una intensidad que se puntuó de manera significativa.  Por lo que existió una leve relación entre las variables planteadas en la población de estudio.
Dificultades que atraviesan los estudiantes universitarios en la virtualidad: Estudio cuantitativo en la UNAE
Authors: Aucancela Coraizaca Lissbeth Johanna , Rojas Bustos Manuel Esteban
Published: August 2023

Las clases virtuales provocadas por la pandemia de COVID-19, genero una serie de problemas en todos los niveles de educación, entre ellos, la educación superior. En este sentido el objetivo de la presente investigación consiste en analizar los problemas que presentaron los educandos de la Universidad Nacional de Educación (UNAE), en las carreras de educación básica e inicial, en el primer periodo académico 2022 en modalidad virtual. Para lo cual se empleó la metodología cuantitativa, que permitió medir los índices de algunas dificultades que afrontan los estudiantes. Entre los principales resultados que destacan son: que el 75.6% de los alumnos han sido afectados en su economía durante la pandemia y que el 52.8% han visto afectado su aprendizaje durante las clases virtuales. Por tanto, se concluye que los estudiantes de la UNAE han tenido que afrontar varios problemas como: el económico, emocional, dificultades en el aprendizaje entre otros, por lo cual autoridades y docentes deben generar estrategias y espacios que permitan conocer las verdaderas necesidades que atraviesan los alumnos y sobre todo proporcionar una educación que los prepare para nuevos cambios.
Electronic Health Records (EHR) Usability and User Experience Evaluation: A Case Study
Authors: Yunus Muhammad , Sakkinah Intan Sulistyaningrum , Rahmawati Ulfa Emi , Deharja Atma , Santi Maya Weka
Published: August 2023

Manual medical record documents have a high risk of leakage and loss. This is because the storage is only in the cupboard. In Indonesia, Electronic Health Records (EHR) have been widely adopted. Clinics, the Rumah Keluarga Sehat Clinic located in Jember Regency. The implemented EHR is a complement to the manual medical record. To obtain a successful EHR implementation, it is necessary to evaluate the usability and user experience. Usability testing is an evaluation method that involves end users in the system development process. This study aims to evaluate the usability and user experience of the EHR developed at the Rumah Keluarga Sehat Clinic. Tests were carried out using the System Usability Scale (SUS) and User Experience Questionnaire (UEQ) instruments. Instruments were given to 7 respondents consisting of doctors, medical recorders, admins, and pharmacists at Rumah Keluarga Sehat Clinic, Jember. The results of the usability evaluation with SUS showed a score of 77.14 which indicated the Good category. And the UEQ results show above-average results on a scale (perspicuity and dependability), and excellent on 4 scales (attractiveness, efficiency, stimulation, and novelty). The results of the evaluation with 2 instruments show that the developed EHR has met the user's needs.
Factor Analysis of Intention to Use Open-Source ERP: A Case Study from East Java Area
Authors: Kusumawati Aris , Asfari Ully , Ramadhanti Aisyah Putri Amni , Jaya Ekky Dea Audry , Hadyanto Farid Duta
Published: August 2023

Open-source ERP is an information system that supports the digitization of an organization's business so that it can support business continuity in an uncertain environment during the new normal while still implementing health protocol. In fact, only a few small to medium-sized organizations have adopted it. This research aims to examine the significant factors that influence the intention to use or adopt an open-source ERP system in the MSME-based new normal era. In the manner of exploring technological readiness's positive and negative effects on cognitive factors (H1 and H2), environmental uncertainty, and cognitive and organizational readiness on intention to use (H3, H4, H5). There are 420 respondents collected by non-probability sampling and have been analyzed using PLS-SEM based on five subsectors of the small and medium-scale organizations (i.e.: agricultural, fishery, fashion, handicrafts, and culinary). This research confirms that the conceptual model and the five hypotheses proposed previously have been fully proven. The findings of this study prove that the intention to adopt an open-source ERP system is influenced by readiness factors (positive and negative technological, cognitive, and organizational) and environmental uncertainty due to the past COVID-19 pandemic.
Impact of Fuzzy Tsukamoto in Controlling Room Temperature and Humidity
Authors: Sunardi Sunardi , Yudhana Anton , Furizal Furizal
Published: August 2023

Dry season is a season where the room temperature exceeds the needs of the body so that it is unpleasant, unhealthy and can interfere with human productivity. In addition, the efficiency of use and resource requirements are also a concern for some people. To overcome this problem, an automatic room temperature control device was created using the ESP32 microcontroller with Tsukamoto's fuzzy algorithm optimization as a data processing technique to produce optimal fan speeds in duty cycle units based on temperature and humidity conditions in realtime. Four tests by running a fan for 30 minutes on each showed that the average difference between the maximum and minimum temperatures in the room was 0.95°C, while the average difference between maximum and minimum humidity was 2.0%. In addition, the test graph shows that when the fan is rotated in a closed room without air circulation, the relative temperature change increases from the initial minute to the last minute of the test. Meanwhile, changes in relative humidity decrease, although fluctuations increase within 1-4 minutes. This study found that fans are not effective in lowering room temperature optimally. Therefore, it is recommended to replace with an exhaust fan in future research.
An analysis of the welfare of informal sector workers in the city of cirebon in the new normal period after the Covid 19 pandemic
Authors: Syaeful Bakhri  , Aji Priambodo  , Fitri Hidayah Sundawati  , Anez Yuniar Pradini
Published: August 2023

The Covid-19 pandemic which is endemic in almost all parts of the world has had a major impact on various lines of life, including the economy. This condition requires the government to issue a Large-Scale Social Restrictions (PSBB) policy. This policy limited people's activities and resulted in a limited economy. However, after the pandemic conditions began to improve, and new normal policies began to be implemented. The method used in writing this article is quantitative with the method of regression analysis. This article aims to analyze the welfare of informal sector workers against the conditions of the new normal in the city of Cirebon. The results of the regression analysis show that the sig value (P-value) is <0.05 so there is a significant influence between the conditions of the new habit (X) on the welfare of the informal sector workers (Y).
A review of mushroom cultivation and production, benefits and therapeutic potentials
Authors: Lakhnarayan Kumar Bhagarathi  , Gomathinayagam Subramanian  , Phillip N. B. DaSilva
Published: August 2023

The purpose of this paper is to review and evaluate published literature on mushroom cultivation and production and the range of benefits and therapeutic potential. A systematic method was used to gather the relavant literature. A total of twenty-six research papers published between the years 1970 to 2022 were selected and utilized in this review. Tables were used to present the results and relevant figures were used to place emphasis on contents discussed. In this paper five (5) benefits and nine (9) therapeutic potentials were evaluated and reported on. Some medicinal mushrooms and their uses and bioactive compounds were also discussed in this paper. Additionally, mushroom cultivation and production was addressed as well as challenges associated with mushroom farming and an assessment of their nutritional content compared to other food consumed by humans. The published papers established that mushrooms have been massed produced and harvested for a long time and their benefits are well documented in countries outside the neotropics. More studies to investigate the uses of mushrooms should be done, in Guyana and other neotropical countries as there is a paucity of information in this region with high natural biodiversity.
Trichoderma strains application in promoting rooting of Schlumbergera cactus
Authors: Domenico Prisa  , Damiano Spagnuolo
Published: August 2023

The aim of this work is to evaluate and deepen knowledge on the use of Trichoderma to stimulate the vegetative growth and rooting of plants. In this case, a trial was carried out on cuttings of Schlumbergera, a genus of cactus that is very important from an ornamental point of view but that presents numerous difficulties in the process of rooting in substrate, where cuttings often rot due to excess humidity or die due to the attack of pathogenic fungi. The trial started in March 2021 and lasted for ten months in the CREA greenhouses in Pescia, Italy. The experimental trial showed a significant effect on the rooting of Schlumbergera cuttings and on all agronomic parameters assessed on the plants in cultivation, following treatment in the growing medium with Trichoderma spp. The cuttings treated with the fungi in fact showed an increase in root weight and length, vegetative weight, number of new shoots and flowers, floral life, and a significant reduction in mortality of the treated cuttings. These results show how Trichoderma, in addition to its activity as an antagonist of pathogenic fungi, can increase the rooting and growth of plants and the production and duration of flowers, particularly on plant species where there is often little information. This experimentation may be of particular interest for cactus and succulent growers, since there is no research in the literature on biological propagation methods for these plants.
Pembuatan Website, Instagram Dan Akun Shopee Sebagai Media Marketing Produk Anyaman Bambu Di Desa Duwet
Authors: Putri Elfa Mas`udia  , Rieke Adriati Wijayanti  , Moh. Abdullah Anshori  , Lis Diana Mustafa  , Mochammad Sarosa  , Yani Ratnawati
Published: August 2023

Desa Duwet is a village located in the Tumpang sub-district of Malang Regency. The majority of the residents work as farmers and engage in Micro, Small, and Medium Enterprises (MSMEs). There are several creative industries, such as crafts made from various bamboo products (besek), satay skewers, various banana-based pastries, and the production of cookies. The besek bamboo crafts are of good quality and should be sold at competitive prices.. The main challenges faced are the lack of promotional techniques and marketing supported by digital information technology through offline and online marketing platforms. A team from the State Polytechnic of Malang helps the village of Duwet with marketing through digital media by creating a website, Shopee account, and Instagram account so that the sales of besek bamboo crafts can be directly from end to end to the customers.
Sosialisasi Tentang Manusia Sebagai Homo Digital Pada Siswa Kelas XII SMA Ikarasi Melalui Pengenalan Aplikasi Corel Draw
Authors: Rondo Donsianus , Weru Tana Sandi , X. Subun Fransiskus , Coryunitha Panis Isabel
Published: August 2023

The result of community service on the socialization of Humans as Homo Digital to class XII students of Ikarasi High School through the introduction of the Corel Draw application is an increase in students' technological skills in graphic design. This activity involves training and practice in using the Corel Draw application to create creative and attractive graphic designs. In this activity, students learn about how to use the Corel Draw application to create quality graphic designs. They also learn about techniques and strategies in creating attractive graphic designs as well as how to use digital technology wisely and effectively. The result of this activity is students who have technological skills in creating graphic designs, as well as understanding how digital technology can improve the quality of their work. In addition, this activity also increases students' awareness of the risks and potential negative impacts of unwise use of digital technology, such as addiction, social isolation, and mental health disorders. In conclusion, the community service activity on the socialization of "Humans as Digital Homo" to class XII students of Ikarasi High School through the introduction of Corel Draw application is an effective way to improve students' technological skills in graphic design, as well as increase their awareness about the wise and effective use of digital technology. This can provide benefits for students in improving the quality of their work and preparing them to live and work in the digital era.
Pelatihan Membaca Bagi Peserta Didik SD Kristen Petra Alak Dalam Program Kampus Mengajar Angkatan 3
Authors: Nelssy Salut Karolina , Dizyah Apriyati Here Ananda , Kristiana Hina Yane , Isantri Neolaka Ofilda , Fandira Atonis Marni , Dewa Egidius
Published: August 2023

This paper focuses on the reading training program for students of SD Kristen Petra Alak conducted by participants of the Kampus Mengajar Angkatan 3. The purpose of this training is to improve students' reading skills through reading. This training is expected to provide positive benefits for students in developing their reading skills. The method used in this reading training is to use creative and interactive methods such as storytelling, singing, and role-playing. Learners are also given reading materials that are suitable for their grade level, namely, grade 2 to grade 4. Of the 25 learners who participated in the reading training program, the average reading ability was 57% with a sufficient category. The teacher's response to the implementation of the reading training program was 83% with the Satisfied category while the response of Petra Alak Christian Elementary School students to the implementation of the reading training program was 82% with the Satisfied category. The results of this activity show that effective reading training strategies can help learners improve their reading skills this can be seen from the good responses given.
Sosialisasi Gemar Menabung Sejak Dini Pada Murid Kelas 1 Dan 2 SDK Yaswari Benlutu
Authors: Olfianus Talli Denny , Leki Adriana , Kuroumaan Monika , Ursula Jawa Mukin Maria
Published: August 2023

The activity of socializing the habit of saving from an early age is one effort to improve the awareness and financial capabilities of children. Saving is an important activity that needs to be learned from an early age in order to form good habits in financial management in the future. However, there are still shortcomings in the process of learning to save among children, especially at an early age. Therefore, the socialization activity of saving from an early age for 1st and 2nd-grade elementary school students was carried out with the aim of providing understanding and knowledge about saving to students. This activity was conducted through lectures and simulation of saving using piggy banks. Students are expected to understand the concept of saving and the benefits that can be obtained from the activity. The survey results showed that most students understand the meaning and benefits of saving and feel that the activity of socializing saving from an early age is beneficial. In addition, the teachers and school principals gave positive responses to the activity. Recommendations are given to carry out similar activities regularly every year to help improve the awareness and financial capabilities of students in the future. The activity of socializing the habit of saving from an early age for 1st and 2nd-grade elementary school students is expected to help change the mindset and behavior of students regarding financial management so that good saving habits are formed from an early age.
Poster Edukasi Obat Paten Dan Generik
Authors: Soegiantoro Didiek Hardiyanto , Juniyanti Cicilia Fajar , Kulla Angelina Eclesia Zangga , Beria Tervie Tio , Sasda Veviani , Eut Greysda Rambu Lemba , Hulu Fransiscus Perdamaian
Published: August 2023

The goals of treatment are to protect and restore health and maintain and improve quality of life. Therefore, the community needs access to affordable and good quality medicines so that the cost of treatment is more affordable economically, without reducing the quality or quality of the drugs. The problem is that currently there are not many people who are interested in generic drugs because they think that low drug prices are synonymous with low drug quality. This community service activity aims to provide education to the public about the differences between generic drugs and patented drugs which in turn encourages people to use generic drugs to reduce medical costs. The educational method used is through the distribution of brochures at 25 K24 pharmacy outlets in the Yogyakarta area. The results of this activity received a very good response from the pharmacy because they felt it helped in providing this information. The community's acceptance of this activity is also very good so that the education process can also be carried out directly to patients while at the pharmacy
Literasi Keuangan Pada Masyarakat Desa Bola Bulu Kecamatan Pitu Riase Kabupaten Sidenreng Rappang Sulawesi Selatan
Authors: Nur Awal Muh. , Emanuel Omedetho Jermias  , Abdul Rahman
Published: August 2023

Financial literacy is still the homework of all parties, including financial institutions and authorities. Seeing the scope of financial literacy, namely regarding the understanding of features, benefits, risks, and obligations related to financial products and services, efforts to increase public understanding still need to be socialized. Moreover, financial literacy also measures the correct level of skills, attitudes, and behavior in using financial products and services. Looking at various cases, financial institutions and authorities are still inferior to the ways in which financial criminals offer their services to the public. Efforts to improve financial literacy are also the responsibility of academics from universities. On that basis, this community service activity which is part of the Independent Learning Campus program (MBKM) was carried out for the people of Bola Bulu Village. The method used is empowerment and capacity building through several stages, namely engagement, assessment, planning, intervention, and evaluation. The results of the program show that this activity was enthusiastically participated in by the community and was considered very beneficial for them because it has given them a clear understanding to be wise and careful in conducting financial transactions online, be it in the form of arisan or fraudulent investments, online shopping, and loans.
Pendampingan Pelatihan Literasi Digital Bagi Penderita Kanker Anak Di Rumah Kanker Ambu
Authors: Milyane Tita Melia , Wahyuning Astuti Sri
Published: August 2023

Children are vulnerable age and are very easily influenced by various shows on digital media, whether they have a positive or negative impact. At the Ambu cancer home, children with cancer spend most of their time playing with gadgets/smartphones in between routine treatments. Sometimes, while waiting for treatment or examination of their disease, these children do internet searches and access various types of online games, and play social media and other online information. However, the lack of knowledge among parents of children with cancer, so children are usually free to access various shows on their smartphones without thinking about the impact that arises in the hope that shows on smartphones can make children more comfortable and can even make children forget 'for a while' the pain. But behind this, there is a big danger if children can freely access various information and digital media displays. So through this community service activity, we carry out mentoring activities for children with cancer at the Ambu cancer home so that they can sort out useful and appropriate media shows according to their age, as well as train the critical abilities of children with cancer-related to media viewing. which endangers their psychic development such as the tendency to ignore people around them, temperament, easily saddened, and so on. The digital literacy training assistance activities target children and adolescents aged 10-17 years who live in the Ambu cancer home. The activity method is carried out by providing training in the form of role-playing, and storytelling. The results of the mentoring activities are expected to increase insight and knowledge about the importance of sorting shows, games, and information from smartphones. This activity also involves the parents of the target children so that there is a synergy between the knowledge provided and the parenting pattern for the children.
Legalitas Usaha Sebagai Strategi Awal Pengembangan UMKM Di Kelurahan Klampok Kota Blitar
Authors: Setyo Budiwitjaksono Gideon , Maghfirotika Azaaima , Azza Syifana Ananda , Yafi Maulana Bintang , Rizky Wijayanti Annisa , Saniyyah
Published: August 2023

There are still many MSMEs in Klampok Village, Blitar City that do not have business legality. These business actors underestimate the legality of business on the grounds that without having business legality, the business they run is fine and they still have buyers. According to them, business legality has no effect on sales. Because most MSMEs in the Klampok Village do not understand the existence of a Business Identification Number (NIB) for business legality. Case study and hands-on practice are the methods used in the community service activities this time which were carried out at the NIB Command Post for assistance in making MSME NIB. The results of this NIB mentoring activity were able to improve the abilities and skills of Klampok Village residents, especially business actors regarding the importance of NIB in increasing economic resilience and faster and safer business development in terms of business legality. carried out in the Klampok Village Hall has gone according to plan, namely the awareness of MSME actors regarding business legality ownership which will have a positive impact on their business in the future.
Pemanfaatan Limbah Minyak Jelantah Untuk Bahan Dasar Pembuatan Lilin Aromaterapi Sebagai Optimalisasi Kreativitas Ibu-Ibu PKK Di Desa Siwalanpanji
Authors: Alamsari Andayani Endah , Dicky Riza Moch. , Kotimah Khusnul , Nurwahyunita Nina
Published: August 2023

This community service activity aims to optimize the creation of a human resource, including PKK women in Siwalanpanji village, Buduran district, Sidoarjo regency, in the use of waste oil, so that it can produce something of high selling value and economic and social benefits for the surrounding community. The method is lecture, discussion, and direct practice to add innovation and creativity to the village. The socialization results went according to plan and were attended by 40 (forty) representatives of  Ms. PKK from each RT in Siwalanpanji Village for 1 (one) month. This socialization activity received a positive response and was greeted with enthusiasm by the PKK women in Siwalanpanji Village.  With this activity, used cooking oil waste that accumulates at home can be processed with an innovative touch and creativity can be an additional income for the community.
Sosialisasi Pentingnya Perilaku Hidup Bersih Dan Sehat Di RA Al-Asror Patemon, Gunungpati, Semarang
Authors: Indy Rachmani Zahira , Ramadhani Khoironi Putri Adila , Rochmah Setianingrum Nur , Fatma Nurahma Salma , Expor Nur Ridwan Ananda , Mukminin Amirul , Pawestuti Ambari Sumanto Reni
Published: August 2023

RA Al-Asror is an early childhood education institution located on Jl. Legoksari Raya No. 1c, Patemon Village, Gunung Pati District, Semarang City, Central Java Province. In the health sector, the lack of health promotion in PAUD institutions causes children not to understand the importance of a clean and healthy lifestyle. This service aims to provide children with information about how to care for clean nails and how to wash hands properly and correctly. The method used in community service activities is in the form of counseling (socialization). The result of the activity is an increase in students' understanding of fingernails and hand hygiene so that they are expected to pay more attention to and maintain their own health to avoid various diseases.
Penerapan Model Pembelajaran Problem Based Learning (PBL) Untuk Meningkatkan Motivasi Dan Hasil Belajar Peserta Didik Kelas X-10 SMA Negeri Ambulu Pada Materi Pencemaran Lingkungan
Authors: Nurmaida Fitria Siti , Rohmah S A
Published: August 2023

This study aims to determine the increase in learning motivation and learning outcomes using the Problem-Based Learning (PBL) learning model in class X-10 Ambulu State Senior High School on environmental pollution material. The research subjects totaled 36 students, consisting of 25 female students and 11 male students. This study uses a class action research method (CAR). This research was conducted in two cycles, which consisted of planning, action and observation, and reflection stages. The research data is in the form of students' learning motivation results and students' cognitive learning outcomes taken by technical description tests. The results of the questionnaire on students' learning motivation found that there were 26 students who felt happy and enthusiastic about physics lessons and 10 others who felt unenthusiastic. This shows that the learning motivation of students is good, but some others are not. The initial test cognitive learning outcomes were 59%, 74% in cycle I and increased to 88% in cycle II. This shows that the application of the PBL learning model can increase learning motivation and student learning outcomes.
Pentingnya Kegiatan Laboratorium (Praktikum) Di Program Studi Pendidikan Fisika Universitas Nacional Timor Lorosae (UNTL)
Authors: Lia Felizarda Freitas Maria
Published: August 2023

The objectives of this study include knowing the relationship between students' involvement in Laboratory Activities (KL) and their success in learning Physics; knowing that KL is one of the excellent learning strategies to improve physics learning concepts; knowing how to use simple or very cheap materials in KL to achieve learning objectives. This research method is a descriptive qualitative method that describes the opinions and answers of participants. The sample of this study was 25 students, who were divided into 5 groups. Each group carried out all the KL that had been prepared. The instruments used to analyze this activity are protocol that guides the KL that has been prepared by the author for each KL; questionnaire: is one of the assessment instruments to collect information and opinions from participants according to the questions that have been prepared relevant to the implementation of KL and allows to include the analysis made by students on the KL developed by themselves. The results of the questionnaire analysis showed that the students had very good skills according to their understanding in preparing and installing the equipment for each KL, regarding the language of instruction (Portuguese) used there were some students who requested that the language of instruction used needed to be adapted to the understanding of the students because it was quite difficult for them to understand. In relation to the implementation of the KL, the students were successful in the implementation of the KL in the Laboratory, material handling, and exploration of the situation (distance, angle, etc.) which contributed very significantly to understanding the terms used and the phenomena studied in this study. While related to understanding, most students are able to use the measurement results well. The conclusions from the results of this study are a) KL has a very relevant role in understanding existing theories and is a motivator for scientific learning; b) the importance of student responsibility to be themselves in preparing and designing experiments, taking measurements, and obtaining values of physical quantities; c) related to the design and preparation of materials and controlling conditions for the implementation of KL
Implementasi Model Project Based Learning Untuk Meningkatkan Kemampuan Berpikir Kritis dan Karakter Peserta Didik Pada Materi Tata Surya di Kelas VII SMP Negeri 2 Amarasi Satap
Authors: Samin Eufrasia Kristina , Naen Alfons Bunga , Dewa Egidius
Published: August 2023

This study aims to determine the improvement of critical thinking skills and character of students in class VII junior high school after using models of project-based learning on solar system material. This study used a one-group pretest-posttest design, the instruments used were concept understanding test questions and character observation sheets. The result showed that the average understanding of critical thinking in the pre-test was 52% with a moderate category and the post-test was 88% with a high category. The N-Gain value of students' critical thinking is 0,67 with a moderate variety. In contrast, the average character of students is 54% with a moderate category. The result showed that the use of Project Based Learning Models of the solar systems contributed to the improvement of critical thinking and character interest of good students in class VII Junior High School.
GREEN BANKING IN THE MECHANISM OF CLIMATE ADAPTATION OF UKRAINE’S ECONOMY
Authors:   Ivan Franko National University of Lviv, Vankovych Danylo
Published: August 2023

Abstract. The purpose of the study is to reveal the role of green banking in the mechanism of climate adaptation of the national economy of Ukraine. The objectives of the article are: to clarify the essence of green banking, to reveal its role in the mechanism of climate adaptation and tools, to get acquainted with foreign experience in the formation and operation of green banks and their regulation. The results of the study showed that the banking sector plays a critical role in supporting a country’s adaptation to climate change and enhancing its financial resilience to climate risks. Especially, the role of central banks and financial regulators is key as they have the power to change and control dynamics and landscape of the financial sector. Prospects for further research on this issue are the study of international and European experience in implementing incentives for the green economy, namely a number of fiscal and financial instruments, including such as: green tariff s, CO2 (carbon) tax, environmental taxes, green bonds, etc. Keywords: banks, green banking, green bank models, green financial products and services, legalization and capitalization.
TRENDS OF BANK LENDING IN UKRAINE UNDER MARTIAL LAW
Authors:   Ivan Franko National University of Lviv, Lobozynska Sofia , Skomorovych Iryna ,   Ivan Franko National University of Lviv, Vladychyn Ulyana ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The full-scale invasion of Russian troops into Ukraine caused new challenges for the banking system in the field of the business financial support at the appropriate level. In order to control risks, banks refuse lending to borrowers from the regions where combat operations are taking place and provide credit resources only for verified and liquid clients. In the new reality, the state apparatus had to develop the legislation what allows creating optimal conditions for the interaction of creditors and borrowers. The main purpose of writing the article is the evaluation of the effectiveness of state regulations in the field of stimulating the credit activity of banks in order to ensure the food, social, and economic stability of the country in the war conditions against russia, as well as providing proposals for improving the processes of funding economic entities in Ukraine. To analyse the legal regulation of the credit activity in Ukraine during the war the systematic scientific analysis of the legislation and credit activity of the banks in the conditions of martial law was applied. It has been established that the positive results of the state’s support for the appropriate amount of lending to the economy are: the creation of new tools of special bank refinancing that allow to build up the resource base needed to increase the loan portfolio; the creation of conditions with postponement of debt obligations in order to provide borrowers with a sufficient level of solvency for fulfillment obligations to the state and under direct partnership contracts; expansion of state preferential lending programs and the development of new ones, in particular to support the export potential of entrepreneurs and businesses that prioritize the processing of products of their own production; involvement in the crediting process of the resources of specialized state institutions, such as the Entrepreneurship Development Fund and the Export Credit Agency. The next tasks of civil servants and scientists should be: finding ways to attract macroeconomic aid and grants from international financial institutions; establishment of cooperation between domestic and foreign state specialized funds to support the entrepreneurial initiative of countries that are potential importers of Ukrainian goods and services; creation favorable conditions for the development of direct foreign investment in domestic business. Keywords: lending, preferential state programs, credit holidays, restructuring, provision, problem debt.
THE ROLE AND FUNCTIONS OF SMALL AND MEDIUM-SIZED LENDING IN THE FORMATION OF THE SOCIAL-DIGITAL ECONOMY
Authors:   Ivan Franko National University of Lviv, Reverchuk Serhiy , Tvorydlo Olha ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The purpose of the article is to determine the role and functions of small and medium-sized lending in the social-digital economy, to reveal the possibilities of modern lending in this economy, to outline new directions for optimizing credit relations in the context of world experience. The following research methods are used in the scientific article: induction, deduction, synthesis, comparison, graphic, modeling. The scientific bases of the role of small and medium crediting in the social and digital economy are considered. The main types of lending offered to enterprises on the market in the direction of using digital economy technologies are identified. An analysis of the role of lending for the development of IT technologies and the digital economy as a whole. Proposals and ways to increase technological innovations that can be used in production processes, increase productivity and competitiveness are proposed. The volumes of small and medium credits of IT business for the development of new production technologies and activities in general are analyzed. The influence of digital economy development and attraction of innovations in the activity of enterprises on the general level of the country’s GDP is determined. The foreign experience of attracting potential entrepreneurs in the field of IT technologies, their credit and tax benefits and privileges are studied. The Government of Ukraine is increasingly working to support digitization programs, startups, which provide for the attraction of innovations in the field of information technology, in addition, work is planned to attract loans for the development of enterprises with minimum rates. It is worth emphasizing the need to develop the digital economy in Ukraine, which will stimulate GDP growth in general and increase the level of competitiveness of domestic enterprises in the world market. In recent years, companies are transforming their own business models and building areas of work in such a way as to attract new information technology and automation. This saves time to perform a certain production process or provide a service, increases the level of productivity and the number of fi nished products, in addition, in most cases, the moment of “human error” is canceled. Keywords: lending, credit activity, financing, digitization, globalization, innovation, transformation.
ANALYSIS OF CHANGES IN THE LIFE QUALITY AND CONSUMPTION LEVEL OF STUDENTS UNDER THE COVID 19 PANDEMIC IN POLAND AND UKRAINE
Authors:   University of Warmia and Mazury in Olsztyn, Grzywińska-Rąpca Małgorzata , Lutchyn Nataliya ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The aim of the empirical study was to determine how the quality of life (housing conditions and level of consumption) changed during the pandemic caused by the COVID-19 virus. The impact of the epidemiological situation on economic changes is undoubtedly a longterm phenomenon and concerns various areas of economic life, and one of the main areas is the quality of life. The study was conducted using the survey method, and the use of this form of measurement was determined by the possibility of its implementation during lectures and exercises and control of the course while ensuring the anonymity of students completing the questionnaire. The research instrument was a standardized survey questionnaire, which was divided into three thematic blocks. The first part of the questionnaire contains questions on the housing conditions of students, in the second part – issues related to consumption. The survey was conducted among Polish and Ukrainian students. The software module PROFIT was used in the analysis, which allows for segmentation and assessment of market perception and consumer sentiment. The occurrence of the COVID19 pandemic and the change of the form of teaching in the case of students to remote (both in Poland and Ukraine) was caused by the reason for the change of their place of residence. This was probably related to the feeling of the need for better sanitary and epidemiological conditions. Sociodemographic features vary relatively little in student preferences in terms of the frequency of purchases. In the case of Polish students, gender statistically significantly differentiates their preferences as to the frequency of purchases both before and during the pandemic. Keywords: COVID19, consumption, quality of life, housing conditions
ACCOUNTING OF LOGISTICS EXPENDITURE ON SUPPLY IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF LOGISTICS OF THE ENTERPRISE
Authors:   Ivan Franko National University of Lviv, Plysa Volodymyr , Plysa Zoriana ,   Ivan Franko National University of Lviv, Plysa Maksym ,   Ivan Franko National University of Lviv
Published: August 2023

Abstract. The purpose of the article is to fi nd out the features of the organization of accounting for logistics costs for the supply of accounting and analytical support of logistics of the enterprise. It was found that the accounting support of the process of integration of logistics, production, transport, sales and transfer of information on the movement of inventory in a single system – one of the key tasks of cost management that arise when proving the material flow from the primary source of raw materials to the end user. The formation of an effective subsystem of accounting support of logistics operations will allow integrating the received information flows (results of accounting registrations) into a single system of information support of production and sales system management, which in turn will increase its security. The classification of logistics costs by functional feature is offered, which allows to systematically estimating their absolute values, to solve operational problems to substantiate the optimal size of these costs, using an array of operational accounting information to analyse the structure of logistics costs, to organize an effective control system the implementation of logistics operations. The largest share in the logistics costs of the enterprise is occupied by supply costs. To increase the level of efficiency of management response to the behaviour of logistics costs, it is proposed to introduce six analytical accounts («Expenses for research of procurement market potential», «Expenses for forming a portfolio of orders», «Representation expenses», «Expenses for control over compliance with supply contracts», «Expenses for maintenance of the personnel of the supply service of the enterprise», «Expenses for acceptance of incoming material resources and their preparation for production consumption»), which are grouped in a separate sub-account 949/1 «Logistic expenses for supply». This array of information will be the information base for the operational analysis of logistics costs for supply in the system of accounting and analytical support of logistics of the enterprise, which in turn will improve the management of flows in the logistics chain. Keywords: accounting, logistics, logistics of the enterprise, logistics expenditure on supply, accounting and analytical support.
FORENSIC ACCOUNTING EXAMINATION, FINANCIAL ANALYSIS AND LAW: OBJECTIVE NEED AND PROBLEMS OF COMPLEX APPLICATION
Authors:   National Academy of Internal Affairs, Koshchynets Marianna , Khorunzhak Nadiya ,   West Ukrainian National University
Published: August 2023

Abstract: The purpose of the article is to determine the place of analysis and its methods in the system of forensic accounting examination, to identify the peculiarities of conducting forensic accounting examination in the legal aspect with the use of financial analysis. The empirical method and the author’s generalization, analysis and synthesis were used in the research process to prove the relationship between forensic accounting, analysis and law. With the help of evaluation, comparison and modeling, the role of financial analysis in the practice of forensic accounting was investigated, as well as its tasks and characteristics were established. A questionnaire approach was used to identify the riskiest operations in accounting. It was concluded that such operations should be expertized in the first place. The results of the study indicate the need to use analytical methods when conducting forensic accounting examinations, the existence of a relationship of methods and techniques of forensic accounting examination and analysis, the growing role of modern IT for conducting expert procedures and analysis. A conclusion has been formulated about the need to improve the regulatory and legal framework regarding forensic accounting expertise, the need to organize advanced training of expert specialists in educational institutions of the relevant profile. The expediency of developing competency components and innovative methods of conducting forensic examinations is substantiated. Keywords: forensic accounting, law, analysis, financial analysis, methods, techniques, process, interdisciplinary connection, improvement.
BUSINESS AUDITS IN UKRAINE DURING WARTIME AND QUARANTINE RESTRICTIONS
Authors:   Ivan Franko National University of Lviv, Kmit Vira
Published: August 2023

Abstract. The article reveals the specifics of conducting business tax audits by controlling bodies. Tax audit is a form of control carried out by authorized control bodies and institutions of state power to ensure compliance by natural and/or legal entities – taxpayers – with tax legislation. The Tax Code of Ukraine (TCU) distinguishes between three types of inspections: cameral audits, factual audits, documentary audits. It is emphasized that starting from March 18, 2020, there is a ban on conducting tax audits in Ukraine – both during quarantine and during martial law – but with a number of exceptions. With the beginning of the war, a number of changes were made to the Tax Code of Ukraine and some legislative acts of Ukraine regarding the administration of certain taxes during the period of martial law. There are a lot of innovations, in particular, regarding the conduct of tax audits, which require thorough study and analysis. The changes that were made during the first five months of martial law to the Tax Code of Ukraine by separate legislative acts were analyzed. The first «wartime» law extended the quarantine moratorium on tax audits under martial law conditions, and the next four laws made corresponding changes to the TCU, introducing some exceptions to the moratorium on certain types of tax audits. Thus, during the period of martial law on the territory of Ukraine, tax audits are not getting started, and the audits that have started are being stopped. The exceptions are cameral and factual audits, as well as documentary unscheduled audits, which are carried out at the request of the taxpayer and/or for reasons, and/ or documentary unscheduled audits of taxpayers, for which tax information was obtained, which indicates that the taxpayer has violated currency legislation in terms of compliance with deadlines for receipt of goods for import operations and/or foreign exchange earnings for export operations. Keywords: tax control, tax audits, cameral audits, factual audits, documentary audits, martial law, quarantine restrictions.