bluuebunny/crossref_metadata_2025 huggingface dataset:
PROBLEMS OF CHOOSING BETWEEN GROWTH AND PROFITABILITY IN RUSSIAN COMPANIES ON THE EXAMPLE OF THE AGRO-INDUSTRIAL AND FINANCIAL SECTORS
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Kalinin Daniil M. , Drobyshev Ilya R. ,   Financial University under the Government of the Russian Federation, Moscow, Russia
Published: July 2023

The article analyzes the branches of the economy through the agro-industrial complex and the financial sector. The reporting of companies during the period of investments in technological development is compared with the periods of ordinary activity. Companies such as Sodruzhestvo Group, KDV Group and Rusagro were taken to analyze the agro-industrial complex. SWOT analyses of companies, PEST analyses and Porter's five forces analyses were performed, BCG matrices were constructed. The article presents the author's categorization of companies by their behavior, depending on the focus on profitability or growth. In addition, the article describes the characteristics of companies depending on their age and belonging to the public sector. The development of a number of industries is predicted, as well as trends in them are identified through the correlation with the model constructed by the authors. The article analyzes the cases of a microfinance organization and a development company in comparison with the goals and scope of their activities. The analysis is supported by links to reports and open data, based on which it was built. Also, this article defines clear criteria for combining the company's features for implementation in these industries, makes assumptions on the specifics of the analyzed industries, and provides the author's typology of company behavior.
DEVELOPMENT OF INNOVATIVE TECHNOLOGIES IN THE ACTIVITIES OF ENTERPRISES
Authors:   Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow, Russia, Kirillov Evgeny M. , Kirillov Sergey I. ,   Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow, Russia, Toymbetov Dauren E. ,   Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow, Russia, Yusupov Yusup M. ,   Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow, Russia
Published: July 2023

The efficiency of enterprises in a market economy is based on their ability to quickly respond to rapidly changing economic realities. At the same time, one of the fundamental factors affecting the effectiveness, speed and efficiency of such a response is the presence and use of innovative technologies by an economic entity in its activities. Due to the focus of the modern economy on the development of innovation, state support for innovative enterprises is of key importance, since it is financial assistance from the state that is the foundation for the successful development of an innovative enterprise. The search for ways of state regulation and response, mechanisms, tools of state support is the main task when considering the problem of development of innovative enterprises. At the same time, an increase in innovative activity requires the participation of all public authorities, since in addition to monetary resources, tax policy, including various state benefits, credit policy, etc., should also be directed to solving this problem. In other words, the development of innovative activity and innovative enterprises requires the coordination of all state bodies involved in the regulation of the innovation sphere, which predetermines the relevance of the topic of the present study.
SPECIFICS OF ANTITRUST COMPLIANCE REGULATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Velikorossov Vladimir. V. , Poltarykhin Andrey L. ,   Plekhanov Russian University of Economics, Moscow, Russia, Kozlov Vyacheslav A. ,   Plekhanov Russian University of Economics, Moscow, Russia, Ozerov Sergey L. ,   Plekhanov Russian University of Economics, Moscow, Russia, Melnikov Aleksandr S. ,   Plekhanov Russian University of Economics, Moscow, Russia
Published: July 2023

The article examines the peculiarities of antitrust compliance regulation. Currently, compliance risks occupy an important place in the activities of companies, since they have a high degree of danger. The compliance and risk management system should be implemented through the risk management unit not only in the credit and banking sectors, but also in entities operating in other areas. Control procedures in the field of antimonopoly compliance at the moment in Russia are legally located only at the initial stage of development, it is necessary to improve and implement the compliance function in different areas.
THE ESSENCE AND CHARACTERISTICS OF CASH FLOWS
Authors:   North-Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia, Britaev Dzambolat K. , Nurdavliatova Elvira F. ,   Ufa University of Science and Technology, Ufa, Russia, Orenburova Ekaterina N. ,   Moscow State University of Civil Engineering, Moscow, Russia
Published: July 2023

This article presents brief theoretical information about the essence of cash flows, the interpretation of the term “cash flows” by various authors is considered. The signs according to which they are classified by types of economic activity are investigated, and the importance of managing the cash flows of the enterprise is also substantiated.
INSTITUTIONAL FOUNDATIONS FOR THE CREATION AND FUNCTIONING OF FINANCIAL METAVERSES IN THE PUBLIC SECTOR
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Altynov Yuri А.
Published: July 2023

The article discusses the institutional aspects of the creation and functioning of financial metauniverses, including the directions of their development in the public sector. The role of NFT and decentralized finance (DeFi) in the scalability of financial metaverses was assessed. The basic roles of the state in the processes of formation of financial metauniverses have been determined and general recommendations have been prepared for approbation of digital finance tools in the activities of executive authorities.
MANAGEMENT SOLUTIONS FOR THE DEVELOPMENT OF RUSSIAN UNMANNED AVIATION
Authors:   State University Of Land Use Planning, 105064, Moscow, Ragulina Julia V. , Papaskiri Timur V. ,   State University Of Land Use Planning, 105064, Moscow, Leshchuk Oleg P. ,   State University Of Land Use Planning, 105064, Moscow
Published: July 2023

This scientific article examines the use of unmanned aerial vehicles in urban life and education. In recent years, the development of unmanned aerial vehicles has achieved significant success, which has led to a growing interest in their use in various fields. In this study, we focus on the potential of unmanned aerial vehicles in urban environments and educational institutions. The main benefits are analyzed, such as time savings, reduced costs, and improved security.
ANALYSIS OF THE CURRENT STATE OF THE THEORY AND METHODOLOGY OF THE STUDY OF THE PROBLEMS OF THE RUSSIAN OIL AND GAS COMPLEX
Authors:   Kazan National Research Technological University, Kazan, Russia, Ignatiev Vladimir G.
Published: July 2023

Russia is the largest country that has a huge natural potential and oil and gas occupy a special place in it. Thanks to our minerals, their competent use, our country occupies a leading position and has competitive advantages among other countries. The oil and gas industry is the most important energy block of our state, is the foundation of our balance of payments and the stabilizer of the exchange rate of our monetary unit, and also contributes to the implementation of investment projects in Russia. Today, the world cannot exist without gasoline, diesel fuel, medicines, colorful coatings, etc. Human life is inextricably linked with fuel resources and the development of the country’s economy as a whole depends on the development of the oil and gas industry. In terms of reserves of liquid hydrocarbons with a share of 10%, our country is in second place in the world, and exploration and development of oil reserves has been carried out in 35 subjects of the Russian Federation. One of the largest oil and gas regions is Western Siberia (60%), followed by Khanty-Mansiysk and Yamalo-Nenets Autonomous Okrugs. The oil and gas complex is a well-coordinated mechanism that covers all stages of the operational cycle: exploration of natural resources, extraction, processing, transportation, warehousing and their implementation. The Russian economy is currently experiencing a financial crisis and enterprises are required to reorient to a new path of development, which involves changes in production and organizational structures, the search for new management methods, a more detailed study of the external and internal environment of the enterprise. The oil and gas complex enterprises are also engaged in the development of new tools, methods and technologies that can activate production processes that help ensure the flexibility of enterprises, maintain a degree of stability and competitive positions in world markets. It is very important to evaluate the efficiency of the oil and gas complex using research methods in order to promptly respond to problems arising in the industry to minimize risks. But in the theory and practice of management, there is no unified system of methods for evaluating the effectiveness of a company’s activities, so each company determines the methods and tools itself, since the methods that one company successfully uses can lead to the destabilization of the activities of another company. Thus, modern methods and approaches to the study of the problems of the Russian oil and gas complex are necessary, as they contribute to the assessment of the efficiency of the enterprise and prompt response to changes occurring in the domestic and foreign markets.
THE IMPORTANCE AND ROLE OF CROSS-BORDER COOPERATION IN THE DEVELOPMENT OF TRADE RELATIONS BETWEEN RUSSIA AND CHINA
Authors:   Russian Foreign Trade Academy of Ministry of economic development of the Russian Federation, Moscow, Russia, Chzhao Radiy. Yu.
Published: July 2023

Currently, the Russian-Chinese relations of strategic partnership have a tendency of progressive and systematic development, the leadership of both countries pays special attention to regional cooperation, mutually beneficial use of comparative advantages of border regions, sustainable economic development of border territories. This paper analyzes the dynamics of trade relations between the Far Eastern Federal District and China. There is a positive trend in the growth of foreign trade between Russia and China. China ranks first in the volume of Russia’s foreign trade turnover. The border territories of Russia and China are traditionally considered the basis of Russian-Chinese relations. The analysis of trade relations between the Far Eastern Federal District and China demonstrates that China has been the most important trading partner of the Far Eastern Federal District for a long period of time. The three northeastern provinces of China have the closest trade ties with Russia. Regional cooperation between Russia and China provides ample opportunities for the development of cross-border economic ties.
ANALYSIS OF CURRENT ASSETS IN ASSESSING THE INVESTMENT ATTRACTIVENESS OF AN ORGANIZATION
Authors:   Kuban State Agrarian University named after I. T. Trubilin, Krasnodar, Russia, Khalyapin Alexey A. , Vakulenko Ekaterina V. ,   Kuban State Agrarian University named after I. T. Trubilin, Krasnodar, Russia, Sergeeva Elizaveta S. ,   Kuban State Agrarian University named after I. T. Trubilin, Krasnodar, Russia
Published: July 2023

This article raises the question of the importance of assessing and analyzing current assets in assessing the investment attractiveness of KUBRIS LLC. First of all, the definition of “current assets” is considered, and various approaches of the authors to the concept under study are highlighted. Vertical and horizontal analysis of current assets was carried out, business activity indicators were calculated and the structure of current assets of KUBRIS LLC was studied. Using the DuPont model, we assessed how effectively the organization uses its own capital. In conclusion, KUBRIS LLC studied the possibility of using discounting when selling stocks and reflected in the table what a fragment of the balance sheet will look like after the introduction of discounts for suppliers. We believe that this event will contribute to increasing the investment attractiveness of KUBRIS LLC.
STRATEGIC MANAGEMENT ACCOUNTING AS A FUNDAMENTAL SYSTEM FOR SUPPORTING INTEGRATED REPORTING Tariq S. Hdeib1, Vasili F
Authors:   Plekahov Russian University of Economics, Hdeib Tariq S. , Nesvetailov Vasili F. ,   Plekahov Russian University of Economics
Published: July 2023

Integrated reporting is the latest development in a movement that focuses on corporate reporting on non-financial information related to an organization’s corporate citizenship along with the financial information presented in the financial statements. An integrated report should include the extent of the effects on capitals that are not owned by the organization, or externalities, such as the effect of a well-educated labor force on the productivity of a company or the impact of pollution emitted by a factory on nearby residents. Related information can be presented in integrated reports in the context of sustainable development concept and supported by strategic management accounting system. The development and implementation of integrated performance indicators for sustainable development and innovative development within the framework of strategic management accounting is of fundamental importance for implementing a strategy of sustainable development. Integrated performance indicators for evaluation the economic, social and the environmental aspects of sustainable development in the context of innovative development can be unified in a strategic integrated indicator of sustainable development using the fuzzy sets theory founded by Lotfi Zadeh.
PROSPECTS FOR THE INTRODUCTION OF THE MECHANISM OF PRESUMED TAXATION IN THE RUSSIAN SYSTEM OF TAX ADMINISTRATION
Authors:   North Caucasian Federal University Stavropol, Russia, Balaev Emin O. , Zenchenko Svetlana V. ,   North Caucasian Federal University Stavropol, Russia
Published: July 2023

The principles of constructing the mechanism of the proposed methods of taxation are considered, then the possibilities and risks of its introduction into the tax administration system are considered, as well as the data of empirical studies studying the consequences of the introduction of various typologies of indirect assessment methods are analyzed. The purpose of the article is to examine the principles of introducing the methods of prospective taxation into the tax administration system and to assess how this may affect the two main choices of the taxpayer: voluntary compliance with tax legislation and tax evasion. It is shown that this regime is ineffective for increasing tax revenues in the case of limiting the enforcement powers of fiscal authorities.
PROBLEMS OF DEVELOPING A SYSTEM FOR SELECTION AND TRAINING OF PERSONNEL FOR THE CIVIL SERVICE
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Marenkov Alexander P.
Published: July 2023

This article addresses the pressing issues concerning the selection and training of personnel for the civil service. It emphasizes the challenges faced by Russian universities that provide training in non-specialized fields, illustrating these issues with relevant examples. Additionally, it includes a sociological survey conducted among civil servants to depict the principles and prevailing attitudes within the civil service system.
On the work of the Expert Council on Zootechnical and Veterinary Sciences of the Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation for 2022
Authors:   Expert Council on Zootechnical and Veterinary Sciences of the Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation, Kotarev Vyacheslav I. , Polyakova Irina V. ,   Expert Council on Zootechnical and Veterinary Sciences of the Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation
Published: July 2023

The authors provide the main statistics indicators of the work of the expert council on zootechnical and veterinary sciences of the Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation for 2022.
The main indicators of homeostasis in rats after the application of polysaccharides
Authors:   Saratov State University of Genetics, Biotechnology and Engineering N. I. Vavilova, Saratov, Russia, Ziruk Irina V. , Kopchekchi Marina E. ,   Saratov State University of Genetics, Biotechnology and Engineering N. I. Vavilova, Saratov, Russia, Frolov Vladimir V. ,   Saratov State University of Genetics, Biotechnology and Engineering N. I. Vavilova, Saratov, Russia, Kopchekchi Kseniya A. ,   Saratov State University of Genetics, Biotechnology and Engineering N. I. Vavilova, Saratov, Russia, Petrova Yulia V. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia
Published: July 2023

In the course of the experiment, the biological safety of the use of the chitosan polysaccharide complex in connection with the microelement Se for the body of laboratory animals – rats was studied. The study was carried out under conditionsveterinary clinic of FGBOU VO «Vavilov University ».On the basis of a veterinary clinic, an experiment was conducted to simulate disorders of the digestive system and restore the body of laboratory animals when using aminopolysaccharide. The article discusses the effect of polysaccharide – chitosan on the digestive and circulatory systems of laboratory animals.In the work, changes in morphological and biochemical parameters of blood were studied, as well as indicators of daily weight gain were monitored. The data obtained prove that the studied aminopolysaccharide – chitosan in combination with the microelementSe does not have a negative effect on the body of rats, but on the contrary, it normalizes the indicators of internal homeostasis and increases the course of metabolic processes in the body of laboratory rats.
The effect of a feed additive based on plant extracts on hematological parameters and structural design of skeletal muscles of broiler chickens
Authors:   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Usacheva Angelina A. , Nabokov Sergey V. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Shakirova Galiya R. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Stepanishin Viktor V. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Kondratov Gleb V. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia
Published: July 2023

The materials of studies of the effect of the phytobiotic biostimulator «Aferr» (production of SIBAF LLC, Novosibirsk) in the composition of diets on the micromorphological organization of muscle tissue and hematological parameters of broiler chickens of the «Cobb-500» cross are presented. The issues related to changes in biochemical parameters of blood serum and histological structure of muscle fibers of the superficial pectoral muscle of birds reared for 42 days are considered The feed additive used to a certain extent affects the micromorphometric parameters of the skeletal muscles of the studied birds, depending on the dosage used. According to most of the studied parameters characterizing the structure of muscle tissue, such as the thickness (diameter) of muscle fibers, their bundles, perimysium, endomysium, the experimental group receiving a lower dosage was ahead of the control group and the group receiving a higher dosage of phytobiotic. The study showed the ambiguity of the results of the use of phytobiotics in relation to zootechnical indicators, hematology results and in relation to histostructures of the superficial pectoral muscles of the studied groups of birds. The information obtained can be used by specialists in breeding poultry and in assessing the productive qualities of poultry when improving production technologies.
Rabies in the N'Zerekore region of the Republic of Guinea
Authors:   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Navruzshoeva Gulnora Sh. , Koba Igor S. ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia, Lama Francois ,   Moscow State Academy of Veterinary Medicine and Biotechnology – MVA by K. I. Skryabin”, Moscow, Russia
Published: July 2023

Rabies belongs to the group of the most dangerous zoonotic diseases, is characterized by severe damage to the central nervous system and ends, as a rule, with the death of an animal and a person. Rabies is a threat to public and animal health in the Republic of Guinea. The study was conducted to describe the epizootic manifestation of rabies in the N'zerekore area, according to the reporting data of the National Veterinary Services Administration (DNSV), the N'zerekore Regional Administration and data from technical structures involved in the prevention, control and surveillance of rabies in humans and animals. The study showed that in 2015, a total of 544 people were bitten in the N'zerekore area. The decrease in the number of bites recorded during the last two years of the study (2019 and 2021) can be explained by greater awareness of the severity of the disease among the population. Nevertheless, these studies confirm the risk of rabies infection in Guinea and, in particular, in the N'zerekore region, indicate the need to strengthen public education, as well as close cooperation between the animal health and human health sectors, for an integrated approach to combating rabies.
The effect of homogenate and supernatant of Asp. oryzae culture fluid on digestive processes in the pre-ventricles, scarring and intestinal microbiocenosis of sheep
Authors:   Federal Research Center for Animal Husbandry named after Academy Member L. K. Ernst, Dubrovitsy, Russia, Devyatkin Vladimir A.
Published: July 2023

A method of optimizing digestive processes in the pre-ventricles of sheep, improving rumen and intestinal microbiocenoses, increasing natural resistance through the use of a prebiotic supplement is considered. Feeding homogenate (group 1) and supernatant (group 2) of the Aspergillus oryzae culture fluid to Romanov breed boulders contributed to an increase in the microbial mass of the rumen in the first group by 72,9 %, in the second by 76,0 %, more intensive hydrolysis of carbohydrates due to an increase in the level of LVH by 37,9 (p<0,01) and 47,4 % (p<0,01), acidic metabolites – by 0,46 (p<0.01) and 0,44 (p<0,05) units, an increase in the concentration of ammonia by 36,1 % and 37,7 % compared with the initial values. Biochemical parameters of protein, carbohydrate and mineral metabolism were within the physiological norm. Cellular immunity in animals of the experimental groups turned out to be more stable: percent lysis was lower by 14,91 and 16,8 %, bacterial activity was higher than control values by 31,2 and 26,2 %, phagocytic by 1,8 and 2,2 % (p<0,05). The content of lacto- and bifidobacteria in the large intestine was at the level of 5,49–5,18 and 6,65–7,38 lg CFU/g (p>0,05) versus 6,88 and 7,46 lg CFU/g in the control, a decrease of 3,3–2,57 lg CFU/g (p<0.01) of lactose-positive E. coli, inhibition of mold growth by 17,9–8,3 % in the experimental groups indicates an increased resistance of the animals of the experimental groups to infectious and inflammatory processes, an increase in natural resistance and the positive role of the studied factors in the correction of intestinal microbiocenosis of sheep.
Kantonale Begehren, interkantonale Lösungen. Die Reform der Lehrerinnen und Lehrerbildung im Kanton Graubünde
Authors: Lehmann Lukas , Tanner Luca
Published: July 2023

Im Zuge der Reform der 1990er-Jahre wurde die vormals fragmentierte Lehrerinnen- und Lehrerbildung des Kantons Graubünden sowohl an einem Ort zusammengezogen als auch in ein einheitliches Ausbildungskonzept überführt. Der Integrationsprozess wurde jedoch nicht nur durch kantonale Begehren hervorgerufen, sondern er wurde auch zu grossen Teilen von interkantonalen Arbeiten beeinflusst. Dass im Endeffekt im Kanton Graubünden dennoch eine eigenständige pädagogische Hochschule entstanden ist, hat einerseits mit dessen sprachpolitischer Situation zu tun, andererseits aber ebenso mit der Einsicht, dass ein Kanton an der hochschulpolitischen Peripherie die Vorgaben des Zentrums nur schwer ignorieren kann.
Diagnose von Sprachbewusstheit und Bildungssprache in der Lehrerinnen und Lehrerausbildung
Authors: Sinn Christian , Vollmer Helmut Johannes
Published: July 2023

Der Beitrag fokussiert den Aspekt der Diagnostik in der Lehrpersonenbildung am Beispiel der Abklärung berufsspezifischer Sprachkompetenzen von angehenden Lehrpersonen. Im Unterschied zu anderen Studierenden müssen angehende Lehrpersonen nicht nur im Bereich der allgemeinen, sprachlichen Differenzierungsfähigkeit überprüft werden, sondern auch im Hinblick auf die Entwicklung ihrer fachbezogenen Sprachsensibilität und ihres fachlich-didaktischen Sprachbewusstseins, d.h. sie müssen über ein Modell bildungssprachlicher Kompetenzen als Grundlage eigenen und schulischen Lernens verfügen, sodass sie die kognitivsprachlichen Herausforderungen und Verarbeitungsprozesse beim Erwerb von Fachinhalten erkennen und benennen können.
Wissenschaftliche Abschlussarbeiten in der schweizerischen Lehrerinnenund Lehrerbildung: Ein Überblick
Authors: Moroni Sandra , Reusser Kurt , Weil Markus
Published: July 2023

In ihrer wissenschaftlichen Abschlussarbeit weisen angehende Lehrpersonen nach, dass sie die Ansprüche wissenschaftlichen Arbeitens mit dem Anspruch eines Berufsfeldbezugs verbinden können. Der folgende Beitrag zeigt auf, wie wissenschaftliche Abschlussarbeiten an den Ausbildungsinstitutionen der Lehrpersonenbildung in der Schweiz verfasst werden und in deren Ausbildungscurricula verankert sind. Dazu wurden bei den Institutionen erhobene Fragebogendaten in Verbindung mit ebenfalls eingegangenen narrativen Porträts deskriptiv ausgewertet. Unterschiede und Gemeinsamkeiten zwischen den Hochschulen sowie zwischen den Studiengängen «Vorschul-/Primarschulstufe» und «Sekundarstufe I» werden präsentiert und diskutiert.
Pengaruh Penggunaan Metode Belajar Daring Terhadap Hasil Belajar Siswa Pada Materi Relasi dan Fungsi di Kelas VIII SMP Negeri 1 Muara Tahun Ajaran 2020/2021
Authors: Sibarani Sariayu
Published: July 2023

Penelitian ini bertujuan untuk mengetahui bagaimana  hasil belajar matematika siswa kelas VIII SMP Negeri 1 Muara pada materi relasi dan fungsi  dengan mengunakan metode belajar daring. Jenis penelitian yang digunakan peneliti adalah quasi eksperimen atau eksperimen semu. Populasi penelitian ini adalah siswa kelas VIII Negeri 1 Muara yang berjumlah 224  orang. Sampel penelitian ini adalah siswa kelas VIII -1 yang berjumlah 32 orang dan kelas VIII-2  yang berjumlah 32 orang. Teknik pengumpulan data dengan menggunakan tes yaitu pretes dan postes sebanyak 5 soal essay tes. Teknik analisis data dalam penelitian ini menggunakan uji normalitas, uji homogenitas, uji regresi linear dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: Penggunaan metode belajar daring ber pengaruh negative terhadap hasil belajar matematika siswa. Hal ini terlihat dari nilai 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 = -4,827 dan 𝑡𝑡𝑎𝑏𝑒𝑙= 1,693 sehingga 𝑡ℎ𝑖𝑡𝑢𝑛𝑔< 𝑡𝑡𝑎𝑏𝑒𝑙. Dengan demikian Ho diterima dan Ha ditolak, yang berarti bahwa penggunaan metode belajar daring berpengaruh negatif terhadap hasil belajar matematika siswa pada materi relasi dan fungsi di kelas VIII SMP Negeri 1 Muara.
Pengaruh Model Pembelajaran Terhadap Keputusan Mahasiswa Kuliah
Authors: Ningratri Yuni Asri
Published: July 2023

Tujuan penelitian ini untuk mengetahui pengaruh promosi dan model pembelajaran terhadap keputusan mahasiswa kuliah pada STIT Al Washliyah Kota Binjai. Sampel penelitian ini adalah 133 mahasiswa kelas regular dan karyawan yang aktif pada proses perkuliahan tahun 2019 sampai tahun 2021, pengambilan sampel menggunakan Random Sampling yaitu penentuan sampel yang memberikan kesempatan yang sama pada setiap anggota populasi untuk dijadikan sampel. Analisis data menggunakan uji Regresi Linier Berganda dengan ketepatan model (uji asumsi klasik), pengujian hipotesis menggunakan uji koefisien determinasi ( ), uji parsial (uji t), dan uji simultan (uji f), sedangkan pengolahan data menggunakan SPSS 24. Hasil penelitian ini menunjukkan bahwa dari uji koefisien determinasi ( ) variabel promosi dan harga mampu menjelaskan keberadaannya terhadap pariabel keputusan mahasiswa, selain itu secara parsial promosi berpengaruh positif dan signifikan terhadap keputusan mahasiswa dan harga juga berpengaruh positif dan signifikan terhadap keputusan mahasiswa, secara simultan promosi dan harga berpengaruh positif dan signifikan terhadap keputusan mahasiswa.
PENGARUH MODEL PEMBELAJARAN PROJECT BASED LEARNING PADA MATA PELAJARAN IPS TERHADAP HASIL BELAJAR PESERTA DIDIK KELAS V SD N PETERONGAN SEMARANG
Authors: Nikmatul Nikmatul Fadilah , Fenny Roshayanti  , Fine Reffiane
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran project based learning pada mata pelajaran IPS terhadap hasil belajar peserta didik kelas V SDN Peterongan Semarang. Jenis penelitian ini adalah eksperimen menggunakan pendekatan kuantitatif. Populasi yang digunakan seluruh peserta didik kelas V SDN Peterongan yang berjumlah 28 peserta didik dengan teknik pengambilan nonprobability sampling atau sampel jenuh. Desain penelitian yang digunakan adalah one group pretest–posttest design. Pengumpulan data dilakukan dengan menggunakan tes dan dokumentasi. Pada penelitian ini peserta didik diberikan perlakukan berupa pretest dan posttest. Hasil uji hipotesis pada taraf signifikansi α = 0,05 dengan metode statistik paired sample T-test bahwa sig = 0,000 < α yang berarti Ha diterima dan H0 ditolak. Sehingga dapat disimpulkan bahwa terdapat pengaruh penggunaan model pembelajaran project based learning pada mata pelajaran IPS terhadap hasil belajar peserta didik kelas V SDN Peterongan Semarang.
Efisiensi Pengolahan Air Limbah Domestik pada IPAL Komunal Di Kabupaten Bone Bolango
Authors: Baderan Dewi , Ekwanto Priwanti Junita , Hamidun Marini Susanti
Published: July 2023

Waste water needs to be managed properly based on its characteristics to reduce the levels of contaminants contained therein. Communal IPAL or Waste Water Treatment Plants (WWTP) is a centralized wastewater treatment system. Several Communal WWTPs in Bone Bolango Regency have been built, but monitoring is rarely carried out. The purpose of this research was to determine the processing efficiency of communal WWTPs in Kabila District (Dutohe Barat Village and Tanggilingo Village), and Tilongkabila District (Butu Village and Iloheluma Village). The parameters measured were Total Suspended Solid (TSS), Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), Total Coliform, Ammonia, and fatty oil tests from inlet and outlet water samples from WWTP. The values obtained are then compared with the quality standards based on the Indonesian National Standard (SNI) 6989.59:2008 concerning Water and Wastewater. The research method uses non-experimental with a quantitative descriptive approach. Sampling using a purposive sampling technique. Based on the results of observations, it was found that there were differences in the results of the efficiency of domestic wastewater treatment, namely the highest TSS removal efficiency in Butu Village (82.9); total coliform in all locations (0); the highest removal in efficiency values were in Iloheluma Village, namely BOD (100), Ammonia (86.95), COD (65.53) and fatty oil efficiency values (98.11) in Tanggilingo Village. The results of this research can be used as a reference for the Regional Government of Bone Bolango Regency to improve the Communal WWTP sustainably to overcome environmental pollution.
Pengaruh Usia dan Tingkat Pendapatan Terhadap Potensi Kecelakaan Lalu Lintas dengan Menggunakan Stuctural Equation Modeling (SEM)
Authors: Laloma Adinda , Lefrandt Lucia Ingrid Regina , Rompis Semuel Yacob Recky
Published: July 2023

Cause traffic accidents include human factors, vehicle factors, road factors and the environment. This study aims to analyze the effect of age, income level, and road geometry on the potential for traffic accidents. The research location is in the Talaud Archipelago Regency, North Sulawesi Province. This research uses a quantitative approach by collecting data using a questionnaire distributed to 200 respondents who use two-wheeled and four-wheeled vehicles. The Likert scale measurement method analysis uses the Structural Equation Modeling (SEM) on the Amos 22.00 program The results showed that age does not directly have a significant effect on the potential for accidents of 0.917 but indirectly age has a significant effect on the potential for accidents through the condition of the vehicle with a statistical value of 3.779, the level of income directly has a significant effect on the potential for accidents with a probability value <0.001 and indirectly has a significant effect through vehicle condition Z statistics value of 2.925, road geometry does not directly influence the potential for accidents with a probability value of 0.184, driving behavior does not directly influence the potential for accidents 0.820 and vehicle conditions directly have a significant effect on potential accidents probability value <0.001.
PHOTOGRAPHY SERVICES MARKETING COMMUNICATION STRATEGY
Authors: Ilham Yanuar , Sugiarta Nugraha , Sudradjat Oky Mauludya
Published: July 2023

This research is titled Marketing Communication Strategy Photography services (case study of Personal Selling communication Model in maintaining the Wedding photography product line in Pixto Creative Studio in Bandung). This research explains the personal selling communication strategy and the competing strategy of photography services at Pixto Creative as part of the Integrated marketing communication mix and the service marketing mix that will be used as a reference for Pixto Creative to enhance communication tools to promote potential customers. The purpose of this research is to know the steps of personal selling communication, to know the advantages and disadvantages of personal selling communication, to know the steps to develop a competitive strategy of services, to know the marketing mix of services, and to know the main factors in maintaining the wedding photography product line of Pixto Creative.

The research uses qualitative research methods with a case study approach, paradigm Research is constructivism where the personal selling communication done by Pixto Creative is the result of construction built by Pixto Creative so consumers will naturally receive such communications as part of reality. The data collection techniques in this study are documentation, interviews, and observations. The results of this research are the personal selling Pixto Creative steps include finding potential customers (prospecting) and qualifying, Pre-approach, presentations and demonstrations,
Perancangan Ulang Identitas Visual Merek “Kopi Manglayang” untuk Masyarakat Usia 20-30 Tahun di Kota Bandung
Authors: Setiawan Diwan , Jaenab Siti
Published: July 2023

Kopi merupakan salah satu minuman yang sering dikonsumsi masyarakat Indonesia, saat ini minum kopi menjadi gaya hidup di kalangan masyarakat tertentu. Kopi Manglayang merupakan UMKM didirikan tahun 2011 oleh Bapak Dadan R Wijaya, terletak di Desa Panjalu, Kabupaten Bandung. Kopi Manglayang merupakan bentuk kerja sama yang melibatkan Kopi Manglayang dan Kelompok Tani Hutan di wilayah perhutani BKPH Manglayang Barat. Dalam mengembangkan sebuah perusahaan, perusahan memiliki identitas visual sebagai faktor pembeda dari perusahaan lain, yang ditekankan dalam bentuk persepsi, citra dan grafik. Tiga aspek memiliki karakteristik yang sejalan dengan perusahaan agar menjadi merek yang berkualitas tinggi dan mumpuni. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan wawancara, observasi, kuesioner dan studi dokumen untuk memperoleh datanya. Hasil dari penelitian ini menunjukkan bahwa keberadaan Produk Kopi Manglayang masih kurang diminati masyarakat, menurut hasil kuesioner pada masyarakat 97% responden menjawab kurang mengetahui keberadaan produk Kopi Manglayang, disebabkan karena lemahnya identitas visual produk Kopi Manglayang, terlihat dari visual yang lemah dan penggunaan desain yang sudah lama. Mengingat persaingan yang terus ada, maka perusahaan Kopi Manglayang perlu melakukan perubahan atau perancangan ulang mulai dari visual identitas berupa logo, media iklan/media komunikasi visual. Ini merupakan sebuah hal yang penting untuk dapat menarik konsumen, menaikan citra, dan posisi perusahaan.
Systematic Literature Review: Pengembangan Budaya Organisasi dan Kepemimpinan yang Ideal Bagi Karyawan Generasi Milenial
Authors: Puspita Mugi , Maylazahira Dara
Published: July 2023

Metode  yang  digunakan  penelitian  ini  adalah Systematic Literature  Review (SLR) terhadap jurnal yang  publish  dari  tahun  2017-2020. Jumlah artikel yang dapat diterima pada penelitian ini  sebanyak 23 artikel. Terdapat  tiga Research Question (RQ) yang ditetapkan pada penelitian ini. Hasil akhir yang diperoleh dari penelitian ini  adalah budaya organisasi dan kepemimpinan merupakan faktor yang paling memiliki pengaruh terhadap kinerja karyawan generasi milenial. Teknik  pengumpulan  data  yang paling banyak digunakan adalah kuesioner dengan responden yang paling banyak digunakan sebanyak 366 orang. Hasil yang didapatkan pada  penelitian  ini  diharapkan  dapat  memberikan  informasi  agar  setiap organisasi dapat mengembangkan budaya organisasi dan kepemimpinan yang sesuai dengan karakteristik generasi karyawannya, sehingga kinerja seluruh karyawan yang multiple generation dapat memberikan kinerja yang maksimal.
PARADIGMA BARU MANAJEMEN KARIR: TRANSISI MENUJU ERA ORGANISASI MODERN
Authors: Foster Bob
Published: July 2023

Permasalahan karir menjadi isu tersendiri bagi perusahaan dalam mengelola sumber daya manusianya. Karakteristik individu di masa knowledge era adalah bernilai, memiliki keunikan, sulit untuk ditiru serta sulit digantikan. Tuntutan ini menjadi prioritas bagi perusahaan untuk mendapatkan individu yang tepat pada posisi karir tertentu. Seiring dengan pergeseran paradigma manajemen karir yang semakin bertumpu pada nilai kemampuan inidividu, organisasi dapat melihat sejauh mana karyawan dapat menentukan karirnya sendiri. Tujuan dari artikel ini adalah untuk memberikan gambaran tentang paradigma baru dalam manajemen karir dan karakteristik tipe manajerial di era organisasi modern. Artikel ini menguraikan perubahan konsep manajemen karir tradisional menjadi manajemen karir baru yang digunakan di organisasi modern. Proses manajemen karir memiliki beberapa bagian, yaitu perencanaan karir, pengembangan karir, dan jalur karir. Seluruh proses tersebut pada saat ini tidak lagi sepenuhnya dikelola dan ditentukan oleh organsiasi, melainkan peranan individu yang berkaitan lebih diperlukan. Efektivitas manajemen karir individu dapat ditentukan oleh kemampuan individu dalam mengembangkan kompetensi baru sehingga berhubungan dengan self-management dan karirnya. Proses peralihan paradigma karir tradisional ke paradigma baru memiliki keterkaitan dengan struktur organisasi yang berkaitan langsung dengan bauran kompetensi.
PENERAPAN METODE MATERIAL REQUIREMENT PLANNING UNTUK PEMENUHAN PERMINTAAN BAHAN BAKU PRODUKSI BERDASARKAN ALGORITMA WAGNER WHITIN
Authors: Nahar Julita , Rusyaman Endang , Johansyah Muhamad Deni , Rakhmatullah Deny I.
Published: July 2023

Seiring berkembangnya perekonomian dunia pelaku bisnis khususnya yang bergerak dalam bidang manufaktur garmen, perusahaan yang mengolah bahan baku kain menjadi bahan jadi dalam bentuk pakaian, dituntut untuk menyediakan segala kebutuhan produksi dengan cepat dan akurat termasuk pengadaan bahan baku untuk menunjang proses produksi. Oleh karena itu, perusahaan membutuhkan sebuah metode untuk mengendalikan persediaan.Penelitian ini membahas penentuan kebijakan persediaan dengan menggunakan metode Material Requirement Planning atau MRP yang terdiri dari proses netting, lotting, offsetting dan exploding. Adapun teknik lotting yang akan digunakan yaitu Lot for Lot atau LFL dan Algoritma Wagner Whitin atau AWW. Data yang digunakan pada penelitian ini merupakan data permintaan bahan baku produksi PT. Notos untuk produk blazer, dress, pants dan skirt. Hasil pengolahan data diperoleh bahwa menggunakan metode MRP dapat meminimasikan frekuensi pengadaan barang selama horizon waktu produksi dan biaya total persediaan perusahaan sebesar Rp 2.028.500,- dengan teknik lotting AWW sedangkan jika menggunakan teknik lotting LFL didapatkan biaya total persediaan sebesar Rp 2.520.000,-. Sehingga dengan menerapkan metode MRP berdasarkan teknik lotting AWW dapat membantu PT. NOTOS dalam mengelola persediaan dan meminimasikan biaya total persediaan.
PENGARUH SEGMENTATION DAN TARGETING TERHADAP KEUNGGULAN BERSAING UMKM MELALUI POSITIONING SEBAGAI VARIABEL INTERVENING
Authors: Rakhmawati Putri Siti Agustina , Nurnida Ida
Published: July 2023

Persaingan Bisnis saat ini semakin ketat ditandai dengan adanya fenomena Masyarakat Ekonomi Asean (MEA) yang mulai diberlakukan pada tahun 2015 oleh karena itu, para pelaku usaha yang bergerak dibidang Usaha Mikro Kecil dan Menengah (UMKM) dituntut untuk menciptakan keunggulan bersaingnya. Saung Bandung adalah salah satu perusahaan yang memiliki konsep sentra pariwisata yang mewadahi UMKM di wilayah Bandung dan Jawa Barat. Dengan demikian UMKM dapat membangun keunggulan bersaing pada usaha yang dimilikinya melalui Saung Bandung. Tujuan penelitian ini adalah untuk mengetahui pengaruh segmentasi dan targeting terhadap keunggulan bersaing melalui variabel positioning sebagai variabel intervening. Penelitian ini menggunakan sampel dari 63 UMKM yang telah bergabung dengan Saung Bandung dan menjadi tenant dari 169 tenant aktif. Metode penelitian yang digunakan adalah analisis deskriptif dan korelasi dengan analisis jalur model intervening.   Hasil perhitungan menunjukkan bahwa segmentasi dan targeting secara signifikan berpengaruh terhadap keunggulan bersaing baik secara simultan maupun parsial. Segmentasi berpengaruh terhadap positioning secara simultan maupun parsial. Segmentasi dan targeting berpengaruh terhadap keunggulan bersaing melalui variabel intervening yaitu Positioning.
PENGARUH LITERASI KEUANGAN TERHADAP MINAT MENABUNG (STUDI PADA SISWA SMA DI KOTA BANDUNG)
Authors: Lestari Dwi , Trenggana Arlin Ferlina M.
Published: July 2023

Literasi keuangan di Indonesia masih rendah, berdasarkan survei yang dilakukan oleh Otoritas Jasa Keuangan pada tahun 2013 pada 20 provinsi di Indonesia dengan 8000 responden. Selain itu, beberapa penelitian memperlihatkan hasil bahwa kesadaran minat menabung di kalangan anak SMA masih rendah. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap minat menabung siswa/i di Kota Bandung. Teknik pengambilan sampel menggunakan proportionate stratified random sampling dengan mengambil sampel dari anggota populasi secara acak dan berstrata secara proporsional. Dari total populasi sebanyak 67.285 didapat sampel sebanyak 400 siswa/i Penelitian ini menggunakan data primer berupa kuesioner. Data yang ada dianalisis dengan regresi linear sederhana. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh secara signifikan terhadap minat menabung sebesar 79,57% dan sisanya dipengaruhi oleh faktor lain yang tidak diteliti.
Pengaruh Kualitas Sistem Informasi terhadap Efektivitas Kerja Pegawai pada Elhijab Regional Jawa Timur
Authors: Prakarsa Graha , Hadiantini Ratih
Published: July 2023

Penelitian ini didasarkan pada masalah pokok masih rendahnya efektivitas kerja pegawai pada Elhijab Regional Jawa Timur. Hal tersebut diduga disebabkan oleh belum dijalankannya ukuran-ukuran kualitas sistem informasi secara menyeluruh. Metode penelitian yang digunakan explanatory survey dengan analisis kuantitatif, melalui penggunaan analisis data statistik Path Analysis yang dimaksudkan untuk mengetahui besaran pengaruh variabel Kualitas Sistem Informasi terhadap Efektivitas Kerja Pegawai pada Elhijab Regional Jawa Timur secara simultan dan parsial. Hasil penelitian ini menunjukkan bahwa secara simultan Kualitas Sistem Informasi berpengaruh signifikan terhadap Efektivitas Kerja Pegawai pada Elhijab Regional Jawa Timur sebesar 74,91%. Bahwa secara simultan ukuran-ukuran kualitas sistem informsi telah dilaksanakan dan dijalankan sesuai dengan aspek-aspek efektivitas kerja pegawai.
PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA PT. TELEKOMUNIKASI INDONESIA TBK.
Authors: Simanjuntak Daniel Nicson
Published: July 2023

This study aims to find out how internal audit and corporate Good Corporate Governance of the company. And also know the influence of internal audit on Good Coeporate Governance at PT. Telekomunikasi Indonesia Tbk.

The method used in this research is descriptive method to obtain data and information necesasary  to reach the purpose of research. analysis used in this research is simple analysis of spearman rank, correlation coefficient, hypothesis test, and coefficient of determination.

Based on the research results obtained, it is known that the internal audit at PT. Telekomunikasi Indonesia Tbk has been conducting its audit activities according to the operating standard (SOP) that existed at PT. Telekomunikasi Indonesia. Of the four indicators studied, independence has the highest score of 67.5%. Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk has been implemented well, according to the existing principles. It is Seen from  execution of the company in accordance with the principles of Good Corporate Governance that is fairness, transparency, accountability, and accountability. Of the 4 indicators studied, transparency has the highest score of 72%.

Based on the correlation coefficient analysis, it is known r = 0.661. Which means there is a significant positive influence between internal audit and Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk. And from result of hypothesis test t count > t table is 3,574> 1,735. Which  mean Ha accepted: there is significant influence between internal audit to Good Corporate Governance at PT. Telekomunikasi Indonesia Tbk. And coefficient of determination equal to 43,7% which mean intenal audit influence Good Corporate Governance with percentage 43,7% and 56,3%. Others are influenced by other factors beyond this research.

Keywords : Good Corporate Governance, Internal Audit.