bluuebunny/crossref_metadata_2025 huggingface dataset:
FINANCIAL STABILITY MANAGEMENT OF THE INSURANCE COMPANY
Authors:   Doctor of Economic Sciences, Professor of the Department of Finance and Credit, North Caucasus Federal University, Stavropol, Russia, RUSETSKAYA E. A. , AGARKOVA L. V. ,   Doctor of Economic Sciences, Professor of the Department of Finance, credit and insurance, Stavropol State Agrarian University, Stavropol, Russia, AGARKOV V. V. ,   Candidate of Economic Sciences, Associate Professor of Department of Finance and credit, Moscow humanitarian-economic University, Moscow, Russia
Published: June 2021

When substantiating the relevance of management decisions to ensure the financial stability of insurance companies, both for the insurers themselves and for individual state institutions, it is necessary to point out the tightening of the practice of state control and regulation of the insurance business in order to comply with the requirements of insurance legislation, protect the interests and rights of policyholders, insurers, the state and other subjects of the insurance market. The article is devoted to the study of the issues of financial stability of the insurance company and the substantiation of the mechanism for managing this category, which includes a sequence of interrelated stages. The priority directions for improving the mechanism for managing the financial stability of an insurance company are presented.
ON THE ISSUE OF THE THEORY OF LIFE CYCLES OF INNOVATIVE PROCESSES
Authors:   Doctor of Economics, Professor, Professor of the Department of Innovation Management, Odintsovo Branch, Moscow State Institute of International Relations of the Ministry of Foreign Affairs of Russia, Odintsovo, Russia, STEPANOV A. A. , SAVINA M. V. ,   Doctor of Economics, Professor of the Department of Economics and Entrepreneurship, Russian State Social University, Moscow, Russia, STEPANOV I. A. ,   Candidate of Economic Sciences, Associate Professor of the Department of Management and Sociology of Management, Kotelniki Branch, State University "Dubna", Kotelniki, Russia
Published: June 2021

The article clarifies and discloses the essence and content of the concept "life cycle of an innovation process" as one of the basic laws of its development and reproduction. Principles, characteristics-characteristics and criteria for assessing the development phase of an innovative life cycle are proposed. The content, features and specificity of the phases of the life cycles of innovative processes (origin-development; maturation-growth; maturity-flowering; aging-decline) have been clarified. Methodological approaches to the formation of tools for managing the effectiveness of innovation cycles are proposed.
MECHANISM OF ASSESSING AND FORECASTING OF INNOVATIVE ACTIVITY EFFECTIVENESS APPLICABLE IN HIGH-TECH COMPANIES
Authors:   Head of the Bureau of the Control and Analytical Center, JSC Russian Space Systems, Moscow, Russia, SKLYAROV A. E.
Published: June 2021

Proposals for the development of the innovation management process of current projects are being formed in the article. These proposals include the organization of continuous monitoring and reassessment of the progress of the project, approach to assessing its innovativeness not as a constant, but as a variable, depending on the time of the analysis. The ways of decision-making process regarding management of innovative activity of the company in the case of positive and negative changes during the implementation of an innovative project are outlined.
SHORT-TERM FINANCIAL TIME SERIES ANALYSIS WITH LONG SHORT-TERM MEMORY NEURAL NETWORKS
Authors:   Postgraduate student of the Faculty of Information Technologies and Big Data Analysis, Financial University under the Government of the Russian Federation, Moscow, Russia, Labusov M. V.
Published: June 2021

The process of creating a long short-term memory neural network for high-frequency financial time series analyzing and forecasting is considered in the article. The research base is compiled in the beginning. Further the estimation of long short-term memory neural network parameters is carried out on the learning subsamples. The forecast of future returns signs is made for the horizon of 90 minutes with the estimated neural network. In conclusion the trading strategy is formulated.
UNEMPLOYMENT IN THE CONTEXT OF THE 2020 PANDEMIC
Authors:   candidate of economic sciences, Associate Professor of the Department of Management, Financial University under the Government of the Russian Federation, Vladikavkaz Branch, TADTAEVA V. V. ,   Associate Professor of the Department of Finance and Credit, North Ossetian State University named after K. L. Khetagurov,   Associate Professor of the Department of Department of General humanities and socio-economic sciences, North-Ossetian Pedagogical Institute, Vladikavkaz, Russia, BAGAEV B. E. ,   Student of the Faculty of Economics and Management, North Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia, PASTUSHKOVA E. A. ,   Student of the Financial University under the Government of the Russian Federation, Vladikavkaz branch, Vladikavkaz, Russia
Published: June 2021

The article examines the problems of unemployment during the CAVID-19 pandemic in 2020. The dis-tinctive characteristics and features of unemployment are highlighted; the impact of quarantine measures on citizens and their jobs is described. The article analyzes the unemployment rate by types of economic activity and subjects of the Russian Federation. The situation of citizens who have lost their jobs is revealed, and the dynamics of the unemployment rate for 2020 is considered. Measures to support those who are out of work due to the pandemic and the opinion of experts on this issue are given.
MAIN PROBLEMS OF PUBLIC DEBT MANAGEMENT OF THE RUSSIAN FEDERATION
Authors:   Doctor of Economics, Professor of the Department of Finance and Credit, North Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia, SUGAROVA I. V. , TADTAEVA N. V. ,   Senior Lecturer of the Department of "Finance and Credit, North Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia
Published: June 2021

In the modern world economy, most countries lack the financial resources to fully perform their duties and functions to their citizens. The consequence of the increase in borrowing by countries is the growth of public debt. Its management is becoming one of the most acute problems in the current conditions. The article presents the main aspects of this problem, and suggests measures to stimulate the country's economic growth.
THE ABILITY TO MANAGE CONSUMER BEHAVIOR IN THE RUSSIAN FINANCIAL SERVICES MARKET IN THE CONTEXT OF DIGITALIZATION
Authors:   Postgraduate Student, Financial University under the Government of the Russian Federation, Moscow, Russia, BATANOV N. S.
Published: June 2021

The subject of this article is the management of consumer behavior in the Russian financial services market. The article describes the role of digital technologies in the management of consumer behavior, considers the main motivations that encourage the purchase of financial services, and describes a specific model for managing consumer behavior in the financial services market in the context of digitalization.
CONTROL AND ANALYTICAL SUPPORT OF THE EFFICIENCY OF THE USE OF STATE PROPERTY
Authors:   Student, Financial Faculty, Financial University under the Government of the Russian Federation, Moscow, Russia, VYVOLOKINA A. N.
Published: June 2021

The article is devoted to the possibilities of improving the state financial control over the use of state property. The reports on the implementation of control measures were studied to identify violations and identify problems in the management of federal and regional property that affect the implementation of state programs. A variant of analytical support based on the assessment of the effectiveness of the use of federal and other resources, as well as criteria and indicators for such an assessment, has been developed. As a control com-ponent of the software, the types of control that are characterized by certain methods and criteria for evaluating effectiveness are proposed.
APPLICATION OF INFORMATION TECHNOLOGIES IN THE BANKING SPHERE
Authors:   Candidate of Economic Sciences, Associate Professor of the Department of Finance and Credit, North Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia, KOZAEVA O. T. , BOLOTAEVA A. N. ,   Student of Economics of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia, GOGICHAEVA D. V. ,   Student of Economics of North-Ossetian State University n.a. K. L. Khetagurov, Vladikavkaz, Russia
Published: June 2021

The article is devoted to the study of the features of the application of information technologies in the banking sector, the principles of the functioning of remote banking systems. The factors influencing the development of information technologies in the banking sector are identified. Proposals for improving this area are formulated. The conclusion is made: as a result of the bank's “promotion” of high-quality products, an effective system of providing services to customers and communicating with them is formed.
CHARACTERISTICS OF THE FINANCIAL SECURITY OF THE BANKING SECTOR IN THE REGION (ON THE EXAMPLE OF THE REPUBLIC OF KOMI)
Authors:   Post-graduate student, Vyatka State University, Kirov, Russia, KYZYUROV M. S.
Published: June 2021

The article presents the characteristics of the financial security of the regional banking sector, examines the threats to the financial state of the banking system in the region. The author's methodology for conducting a point assessment of financial security is proposed, based on the indicative method and the use of the nor-malizing function, as well as the distribution of ratings depending on the points awarded for six security zones. The method is tested on the example of the Republic of Komi. Significant threats to the financial security of the region have been identified, and recommendations for their elimination have been proposed. The meth-odology is proposed to be used when the state authorities and the Bank of Russia monitor the state of the banking sector in the region.
ANALYSIS OF THE COMPANY'S COMPETITIVENESS
Authors:   Student, Bachelor's degree program “International Finance (in English)”, Financial University under the Government of the Russian Federation, Moscow, Russia, BABURKINA V. A. , VOROSHKEVICH A. S. ,   Student, Bachelor's degree program “International Finance (in English)”, Financial University under the Government of the Russian Federation, Moscow, Russia, SHOVGENOVA E. R. ,   Student, Bachelor's degree program “International Finance (in English)”, Financial University under the Government of the Russian Federation, Moscow, Russia, SMIRNOV V. V. ,   Candidate of Economic Sciences, Professor of the Department of KPMG, Financial University under the Government of the Russian Federation, Moscow, Russia
Published: June 2021

In the world of economics, the issues of practical assessment of the competitiveness of enterprises have long been discussed. Significant progress has been made, and bold methods have been put forward to assess the competitiveness of goods, but the situation is more complex for organizations. There is a great demand for such an assessment, but no universally accepted or universal method has been put forward. The study of the company's financial performance, the study of its products, as well as competitive positioning help deter-mine the advantages and disadvantages over competitors and develop a successful competitive strategy. The purpose of this work is to use the example of NLMK to study the indicators, products and market situation that most affect the competitiveness of the company; to analyze the financial condition of the company and try to draw a conclusion about the current situation of NLMK in the market, to assess its overall competitiveness.
APPROACH OF THE CONCEPT OF MANAGING THE COMPETENCIES OF EMPLOYEES OF THE SPACE INDUSTRY
Authors:   postgraduate student of Management Сenter of Industrial Sector, Department of Applied Economics, RUDN University, Moscow, Russia, IVANICHKIN R. A.
Published: June 2021

The article discusses the approach to the creation of competencies as a form of human resource man-agement in the space industry and the option of branching through the system. Universal model of employee cycle was analize. According to universal model, we can get a precise definition of the exact definition and behavioral requirements that will be presented to employees depending on their professions and positions. In the article is showed some features that is it necessary for competence management and for effective man-agement of the enterprise. The dimensions of the competency management model and how to apply accord-ing the specific model. How do you ensure employee competencies in the space industry will be presented. What are essential management competencies for business and best practices in the space industry. The system of professional qualities allows you to unify the requirements for employees and develop common standards of behavior that are the basis for evaluating and promoting staff.
DIRECTIONS FOR IMPROVING CONTROL OVER BUDGET EXPENDITURES FOR FINANCING BUDGET INVESTMENTS
Authors:   Student, Financial Faculty, Financial University under the Government of the Russian Federation, Moscow, Russia, KASOEVA M. R.
Published: June 2021

The article is devoted to the issues of control over the expenditures of budgetary funds to finance budget investments. The main problems of financing budget investments in the field of construction in progress have been identified. The directions of improvement of state control over financing of objects of unfinished capital construction at the expense of budgetary funds are proposed.
THE NEED TO IMPLEMENT MARKETING STRATEGIES IN THE ACTIVITIES OF SMALL AND MEDIUM-SIZED BUSINESSES
Authors:   Postgraduate Student of the Department of Logistics and Marketing of the Financial University under the Government of the Russian Federation, Moscow, Russia, METELKINA P. V. , ROZANOVA T. P. ,   Doctor of Economics, Professor, Vice-Rector for Academic Affairs, Plekhanov Russian University of Economics, Moscow, Russia
Published: June 2021

The article highlights practical and theoretical approaches to substantiating the need for strategic plan-ning in the marketing of small and medium-sized businesses. The features of the functioning of such enter-prises, their similarities and differences with large businesses are considered. The concepts of strategic mar-keting are revealed, attention is paid to organizational and managerial tasks of marketing. The basic principles of the marketing strategy development, including in the context of digitalization, are highlighted. The necessity of strategic marketing planning is justified, and the risks associated with the lack of a strategy are highlighted.
FEATURES OF THE PERCEPTION OF PAID PARKING AS AN OBJECT OF URBAN LAND USE (FOR EXAMPLE MOSCOW)
Authors:   candidate of economic Sciences, Associate Professor, Lecturer, Marketing Department, Perm State National Research University, Perm, Russian Federation, KHATSKELEVICH A. N. , GIMRANOVA G. A. ,   Master's degree student, Perm State National Research University, Perm, Russian Federation, LEKOMTSEVA A. A. ,   candidate of economic Sciences, Associate Professor, Lecturer, Marketing Department, Perm State National Research University, Perm, Russian Federation
Published: June 2021

The article describes the characteristics of paid parking as an object of urban land use. The reasons for the appearance of this object, its advantages and disadvantages for modern megacities are highlighted. The general characteristics and criteria for the effectiveness of paid parking are considered, and the features of their perception by the population are studied on the example of Moscow, including on the basis of the analysis of different socio-demographic groups.
CREATING A FINANCIAL ECOSYSTEM AS A PROSPECTIVE FACTOR OF THE COMPETITIVENESS OF A COMMERCIAL BANK
Authors:   post-graduate student, Financial University under the Government of the Russian Federation, Moscow, Russian Federation, TROFIMOVА V. V.
Published: June 2021

Due to the rapid development and the presence of innovations in the economy of most countries, tradi-tional banking needs a certain qualitative transformation, which at the moment, in many cases, is expressed in the creation of ecosystems. This article is devoted to the study of the positive and negative consequences of creating ecosystems from a theoretical and practical point of view, based on the analysis of the experience of foreign and domestic banks.
Adaptability of marketing and logistics systems of agricultural business entities
Authors: Hanzhurenko Iryna
Published: June 2021

Introduction. The effective development of the internal market for agricultural products is hampered by the viola-tion of the income distribution proportionality between the subjects of its production and the circulation. This is due to the influence of many factors, so it is necessary to find ways to increase the adaptability level of marketing and logistics systems of agricultural business entities.
The purpose of scientific research is to develop theoretical and practical aspects of adaptability of marketing and lo-gistics systems of agricultural business entities.
Results. The formalization necessity of the quantitative estimation method of the realization nature of economic in-terests of subjects was established in production spheres and the circulation of internal agricultural production. No competi-tive situation has been identified at different levels of the marketing infrastructure of the given market. The formula is pro-posed for calculating the indicator, which characterizes the subjects’ dominance of circulation, and calculates its value for the markets of wheat grains of the third class, marketable sunflower, pork, poultry in all categories, milk. The interpretation of the analysis results is given. The possibility of using the methodology to determine the dominance level of a certain group of subjects in the agrarian market, influencing the behavior of other participants of market processes is substantiated. It is suggested to use this technique to analyze the realization completeness of entities economic interests serving the sales chan-nels. The object markets were ranked according to the increase in the production profitability and the products sales by the manufacturers. The process of the object market development is characterized. The interpretation in the indicator values change is given from the point of view of economic processes in the agricultural market. The laws of formation and function-ing of the strategic management system of marketing and logistic activity have been determined. Comparison of the classes and types of marketing and logistic strategies of agricultural enterprises is presented. The principles of the construction and orientation of the strategic management system of marketing and logistic activity are outlined.
Conclusions. It is necessary to maintain an adequate level of adaptability in order to ensure the proper functioning of marketing and logistics systems of agricultural business entities. This property depends on the financial condition, activity parameters, economic potential and other characteristics of the agricultural enterprise. Adaptability of marketing and logistics systems contributes to the profitability increase of agricultural enterprises in the sphere of production and circulation.
Keywords: logistics, logistic activity, logistics system, marketing, marketing of agricultural products, agrarian enterprise, sales channel, marketing communications.
ОЦІНКА РЕГУЛЯТИВНОГО ПОТЕНЦІАЛУ ПОДАТКУ НА ПРИБУТОК ПІДПРИЄМСТВ В УКРАЇНІ
Authors: Nehoda Yu.  , Berezovska L.
Published: June 2021

Метою статті є оцінка регулятивного потенціалу податку на прибуток підприємств в Україні та розробка пропозицій щодо підвищення його ефективності.
Методологічною основою дослідження виступає системний підхід до вивчення економічних явищ. Серед спеціальних методів використано абстрактно-логічний – при дослідженні регулятивного потенціалу податку на прибуток підприємств та формуванні висновків і рекомендацій; економіко-статистичний – при виявленні тенденцій та закономірностей зміни показників, що характеризують ефективність податкового регулювання; метод порівняння – при дослідженні динаміки окремих показників.
В статті розглянуто проблеми сучасного стану податкової політики в Україні; наведено результати оцінки регулятивного потенціалу податку на прибуток підприємств та розроблено пропозиції щодо підвищення його ефективності; вдосконалено структуру регулятивного потенціалу податку на прибуток підприємств шляхом виділення двох груп його складових, а саме: регуляторноорієнтованих елементів податку та розрахункових податкових інструментів.
На основі проведеного дослідження, в статті розроблено пропозиції щодо підвищення ефективності регулятивного потенціалу податку на прибуток підприємств в Україні.
СВІТОВИЙ ДОСВІД ФОРМУВАННЯ БЮДЖЕТНОГО ПОТЕНЦІАЛУ МІСЦЕВИХ ФІНАНСІВ В УМОВАХ ДЕЦЕНТРАЛІЗАЦІЇ
Authors: Kuzmak  O.
Published: June 2021

У статті визначено, що відповідно до реформи децентралізації, актуальним на сьогодні аспектом є дослідження світового досвіду формування та витрачання місцевих бюджетів. Досліджено бюджетний устрій країн Європи. Економічна та фінансова децентралізація привела до формування міжурядових фінансових відносин, що поєднують у собі принципи як бюджетного унітаризму, так і бюджетного федералізму. Досліджено трактування поняття бюджетного унітаризму та федералізму. Проаналізовано частки доходів місцевих бюджетів у ВВП в країнах Європи. Досліджено, що В ЄС  дев’ять країн використовують лише один рівень піддержавних органів влади (самоврядування); інші дванадцять країн мають два регіональні рівні (муніципалітети та регіони); тоді як решта сім мають три рівні нижче загальнодержавного (муніципалітети, регіони та суб'єкти посередницької діяльності). Визначено, що конституції деяких країн іноді взагалі не регулюють організацію місцевого самоврядування (наприклад, у США).
Оцінено досвід європейських країн щодо обсягу надходжень  до бюджету від місцевих податків. Здійснено аналіз динаміки бюджетного потенціалу місцевих фінансів Рівненської області. Визначено, що найважливішим економічним інструментом є бюджет, тоді як управління місцевими органами самоврядування відповідно до встановленого бюджету є обов'язковим за законом у кожній країні. Запропоновано шляхи збільшення податкової складової бюджетного потенціалу місцевих фінансів. Окреслено шляхи пошуку альтернативних джерел наповнення місцевих бюджетів через впровадження неподаткових зборів.
ЕКОНОМІЧНІ МЕТОДИ УПРАВЛІННЯ ЯК ГОЛОВНІ ВАЖЕЛІ ЕФЕКТИВНОГО РОЗВИТКУ ПІДПРИЄМСТВА
Authors: Bitov V.  , Horbach L.  , Kotliarov V.
Published: June 2021

У науковій статті розглянуто роль, значення і дієвість надзвичайно важливого питання, а саме економічних  методів управління, що посідають сьогодні найважливіше місце в системі методів менеджменту. Адже економічні методи в сучасному управлінні впливають як на ефективний розвиток суб’єктів господарювання так як охоплюють питання виробництва і реалізації виробленої ними продукції,  ціноутворення, інвестування, кредитування, ведення чіткого госпрозрахунку, систему податків  і інші економічні важелі.
Наші дослідження і практичний досвід  показують,  що економічні методи є особливо важливими і актуальними в період формування ринкових умов, які наділяють  господарюючі підприємства самостійно формувати ціни на продукцію чи послуги, самостійно обирати поставщиків необхідних ресурсів, а також запроваджувати ту чи іншу форму оплати праці, як головного стимулу працівників підприємства та інше. Враховуючи це  якраз широке та вміле використання  економічних методів дає можливість уникнути небажаних прорахунків, а то й запобігти окремих ризиків в господарській діяльності. 
Також нами в  статті показано якраз те, що в умовах сьогодення без вмілого застосування економічних методів управління неможливо досягти бажаних результатів в діяльності того чи іншого підприємства, адже економічні методи управління охоплюють цілий  комплекс взаємопов’язаних  питань, без яких марно сподіватися на ефективні результати  виробничої діяльності.
В статті відображено також  роль економічних методів та їх  взаємодоповнюючих складових,  що прямо впливають на розвиток питань соціальної значимості колективу підприємства, що є в даний час надзвичайно важливим, адже  дає можливість в забезпеченні дієвого та позитивно морального настрою  працюючих на підприємстві.
Особливу увагу у публікації звернуто на виняткову важливість  економічних методів управління, які є досить дієвими важелями  у забезпечені ефективного госпрозрахунку підприємства, адже лише на розрахунковій основі по кожному напрямку господарської діяльності стає можливим  забезпечити основне завдання господарюючого підприємства, а саме, досягти максимального прибутку з найменшими витратами.
 В даній публікації досить змістовно показано як економічні методи управління сприяють виконанню певних  взаємопов’язаних відповідних функцій менеджменту. Наведені окремі приклади досягнутих виробничих та фінансових  здобутків, а також матеріального стимулювання працюючих в  сільськогосподарських  підприємствах Волинської області завдяки використанню ефективних методів управління.
Teachers’ Attitude in Implementation of the Competence-Based Curriculum in Primary Schools in Kericho County
Authors: Ngeno Beatrice , Mwoma Teresa , Mweru Maureen
Published: June 2021

Competence based curriculum have faced criticism from educationalist based on its tasking and resistivity to change. However, in Canada, Scotland and Finland its implementation has be stunning. The stakeholders in Kenya has raise concern about their preparedness coupled with criticism from section of the government complaining on lack of involvement of stakeholders. The objective of the study was to establish whether teachers’ attitude influences the implementation of the competence-based curriculum. Social constructivism theory was adopted. A descriptive survey design and correlation research design were adopted for the study. The target population of the study included 24 County support Officers (CSOs’), 52 headteachers, and 610 Grade 1 teachers. The sample size was 6 CSOs, 52 Headteachers, and 61 Grade 1 teachers. A saturated sampling technique was used to select all the 52 headteachers from 52 schools. Simple random sampling was used to select the schools and CSOs. A purposive sampling technique was used to select Grade 1 teachers in Kericho County. Data was collected using interview schedules, questionnaires, and an observation schedule. Quantitative data were analysed using descriptive statistics in the form of percentages, means, and standard deviation, while inferential statistics were correlated using Pearson product-moment correlation. Qualitative data were analysed thematically. The attitude of teachers had a positive impact on CBC implementation, with a correlation of 0.560 and a calculated value of 0.00 for the headteachers and 0.284 with a calculated value of 0.032 for Grade 1 teachers. The results of this study are important for the successful adoption of the competency-based program through the participation of education stakeholders.
Halafu ya Sanaa za Ubunifu wa Kiafrika: Mtanziko Rejeleshi wa Tawala za Kiafrika
Authors: Ogutu Wanyama
Published: June 2021

Mwonekano wa aliyekuwa rais wa Zaire; Kukugbedu Zambanga Seseseko Mobuto kwenye Umoja wa Mataifa huko New York ulirejesha maisha ya baadaye ya ubunifu wa Kiafrika. Ufanisi wa marejeo ya ubunifu wa Kiafrika umeleta sheria, kuwapo kwa sheria za kitaifa na mikataba ya maafikiano na ujima katika baraza la mataifa la makavazi katika mataifa ya Afrika. Karatasi hii ni makala ya maoni kwa (Africa Union-AU) Jumuia ya Afrika mwaka 2021 Mwaka wa Sanaa ya Uchoraji, Turathi na Utamaduni. Dhamira ya mtafiti ni kutatua mtanziko wa urejeo wa ubunifu wa sanaa ya Kiafrika katika taifa la Afrika. Lengo limebainisha baadhi ya vikwazo vinavyofanya urejeshi wa ubunifu wa sanaa ya Kiafrika kuwa mgumu hasa katika nchi yake ya asili. Karatasi hii imechambua sauti ya kitaalam katika marejeleo ya fasihi, makala na vitabu vya kisasa kuhusu Sanaa ya uchoraji ya Afrika. Imeteua bila taratibu maalum, sampuli kadhaa za utawala wa zamani wa Uropa Afrika kama vile Uingereza, Ufaransa, na Italia miongoni mwa mengine katika mijadala yake kama mifano. Kuafiki ajenda ya Jumuia ya Afrika mwaka wa 2063, karatasi imeamua kuwa kuwapo kwa mijadala ya kina kuhusu kurejea katika makongamano ya kimataifa yaliyoandaliwa na Jumuia ya Afrika. Kurejeshwa huku kutawapa wataalamu  wa Kiafrika jukwaa la kuzidisha utafiti wa jambo la urejesho wa mali ya kitamaduni kwa taifa asilia, ili kuleta suluhu mwafaka na halisi. Mwisho, ina ombi kwa wakuu wa mataifa na nchi za Afrika walio mamlakani kuwa mstari wa mbele katika kunadi habari zaidi kuhusu turathi za kitamaduni duniani. Mataifa ya Afrika yalete kazi zake asilia, halisi na bora zaidi za sanaa ya uchoraji, minara na sanamu, vifaa vya dini, alama na ishara za kitaifa, mabaki ya mababu na kazi za sanaa bunifu zilizovurugika.
Analisis Rasio Arus Kas terhadap Kinerja Keuangan KP-RI Tulus Kabupaten Kebumen
Authors: Sotya Partiwi Ediwijoyo  , Churi Kamala
Published: June 2021

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan KP-RI Tulus Kebumen, karena adanya ketidakseimbangan antara simpanan dan pinjaman sehingga menyebabkan arus kas operasi dan likuiditas rendah. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dan perhitungan analisis rasio berdasarkan data laporan keuangan periode 2016-2018. Hasil penelitian menunjukkan tingkat likuiditas buruk dirata-rata -5,8%. Tingkat pengembalian kas menunjukkan kinerja yang buruk pada indeks -0,15 dan -1,56. Untuk tingkat perputaran piutang hasilnya buruk dirata-rata 0.23 kali dengan periode pengumpulan piutang sebesar 2300 hari. Hal ini menunjukkan bahwa KP-RI Tulus perlu memperbaiki perputaran piutangnya, agar arus kas operasi yang didapat bisa memenuhi kewajiban baik jangka pendek maupun jangka panjang.
Pengaruh Hutang Modal Dan Aset Terhadap Profitabilitas Perusahaan Di Bursa Efek Indonesia
Authors: Akhmad Syarifudin
Published: June 2021

Penelitian ini menguji pengaruh hutang dan pertumbuhan aset terhadap profitabilitas (ROE). Populasi perusahaanya LQ45 di BEI. Kriteria sampel dibagi 2 yaitu kelompok I DAR<50% dan II DAR>50%. Tujuanya untuk mengetahui profitabilitas antar kelompok. Teknik analisis data regresi linear berganda. Hasil uji dikelompok I DAR dan DER tidak berpengaruh signifikan, Pertumbuhan Aset berpengaruh signifikan, sedangkan LDER berpengaruh negatif terhadap ROE. Hasil dikelompok II DAR, DER, dan Pertumbuhan Aset tidak berpengaruh signifikan, sedangkan LDER berpengaruh negatif terhadap ROE. Secara simultan variabel dikelompok I berpengaruh positif terhadap ROE, sedangkan dikelompok II uji simultan berpengaruh signifikan apabila tingkat kepercayaan diturunkan pada90%. Profitabilitas kelompok I rata-rata 17,04% dibawah ROE kelompok II yang rata-rata 23,89%. Esensinya perubahan hutang tidak efektif mendongkrak profitabilitas, kenaikan utang justru beresiko menurunkan laba. Implikasinya, perusahaan harus menggali sumber modal selain utang guna meningkatkan profitabilitas. Analisis fundamental ini memberikan informasi bagi investor sekaligus menunjukan pentingnya memperhatikan faktor lain sebagai pertimbangan keputusan bisnis.
Penerapan Kepemimpinan Kewirausahaan Oleh Pimpinan Lembaga Kursus Dan Pelatihan Pada Masa Pandemi Covid-19
Authors: Purnomo Kardianto Indra
Published: June 2021

Lembaga kursus termasuk dalam golongan usaha mikro kecil dan menengah (UMKM) dilihat dari jumlah modal yang dimiliki. Namun peranan lembaga kursus dan pelatihan dalam menyediakan tenaga kerja sudah teruji, bukan hanya dilatih keterampilan, di uji kompetensi, namun juga ditempatkan di tempat kerja atau diarahkan untuk menjadi wirausaha. Hal itu terkait dengan kemampuan pengelola lembaga kursus dan pelatihan dalam menghadapi serangan Pandemi Covid-19 dari Medio Maret 2019 hingga sekarang, dengan pelarangan mengadakan tatap muka, walaupun diperbolehkan dengan syarat mengutamakan protokoler kesehatan yang ketat. Kemampuan atau kompetensi kepemimpinan kewirausahaan dalam mengelola lembaga kursus dan pelatihan mencakup beberapa karakteristik, namun peneliti hanya mengemukakan 5 (lima) karakteristik, yaitu : yaitu (1) Inovatif; (2) Kerja Keras dan Pantang Menyerah; (3) Motivasi Berprestasi Tinggi; (4) Berani Mengambil Risiko; (5) Proaktif. Hasil yang diperoleh bahwa pengelola lembaga kursus dan pelatihan sangat tangguh dalam mempertahankan berdirinya operasional lembaganya dengan tetap memperhatikan mutu dan merubah inovasi pengelolaannya.
Pengaruh Inflasi Terhadap Penjualan Sepeda Motor Di Indonesia
Authors: Muthmainnah
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi terhadap penjualan sepeda motor di Indonesia. Data yang digunakan berupa data sekunder time series dari tahun 2008-2017. Teknik analisis regresi linear dengan menggunakan SPSS 22. Dari Hasil statistik disimpulkan bahwa inflasi berpengaruh terhadap penjualan sepeda motor dengan  nilai t hitung > t tabel (10,104> 2,3060) dan  koefisien deteminasi sebesar 12,2 %. Hal ini menunjukkan bahwa perubahan inflasi berpengaruh secara signifikan terhadap tingkat penjualan sepeda motor.
Reaksi Pasar Modal Indonesia Atas Aksi Stock Dividends Dan Stock Splits Serta Implikasinya Terhadap Harga Saham
Authors: Yani Riyani  , Kartawati Mardiah  , Rizky Adithya
Published: June 2021

Penelitian reaksi pasar modal akibat aksi stock dividends dan stock splits dibeberapa Pasar Modal Dunia menemukan hasil berbeda. Penelitian ini untuk mengetahui reaksi pasar modal Indonesia akibat aksi stock dividends dan stock splits serta pengaruhnya terhadap harga saham. Bentuk penelitian adalah studi peristiwa dengan jendela 7 hari sebelum dan sesudah aksi. Dengan purposive sampling maka terdapat 75 sampel dengan 5 sampel melakukan aksi stock dividends dan 70 aksi stock splits. Menggunakan Uji t satu sampel, Uji t sampel berpasangan atau wilcoxon test dan regresi sederhana menghasilkan: aksi stock dividend menyebabkan pasar modal bereaksi disepanjang t-7 sampai t+7 dan berdistribusi normal, aksi stock splits menyebabkan pasar modal bereaksi pada t-3 sampai t+3 dan berdistribusi tidak normal, terdapat perbedaan reaksi pasar atas kedua aksi, stock dividend berpengaruh terhadap harga saham sementara stock splits tidak. Adanya reaksi pasar terhadap aksi stock dividend maupun stock splits memberikan bukti empiris mendukung teori signalling
Pengaruh Locus Of Control, Organizational Commitment, Dan Perilaku Cyberloafing Terhadap Kinerja Pegawai Di Era Kebiasaan Baru (Studi Pada Pegawai Perumda BPR. Bank Daerah Lamongan)
Authors: Abid Muhtarom  , Hery Suprapto  , Fatihatus Sa’adah
Published: June 2021

Tujuan dari penelitian ini yaitu untuk memahami pengaruh variabel locus of control, organizational commitment, dan perilaku cyberloafing terhadap kinerja pegawai. Menggunakan metode kuantitatif. Metode sampling dilakukan menggunakan sampel acak sederhana, populasi dipilih peneliti yaitu pegawai PERUMDA BPR. Bank Daerah Lamongan, dari rumus slovin terhitung sampel ada 70 pegawai. Analisis yang dilakukan dengan menyebar angket/kuisioner, selanjutnya  peneliti melakukan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, korelasi berganda, koefesien determinasi, uji parsial dan uji simultan. nilai signifikan 0,05 dengan menggunakan independent sample t-test. Untuk uji parsial dihasilkan semua variabel menunjukan thitung lebih besar daripada ttabel. Sehingga diketahui variabel locus of control, organizational commitment dan perilaku cyberloafing berpengaruh parsial terhadap kinerja pegawai Untuk uji simultan telah menghasilkan Fhitung lebih besar daripada Ftabel. Maka diketahui  locus of control, organizational commitment serta perilaku cyberloafing  memiliki pengaruh simultan terhadap kinerja pegawai.
Pengaruh Profitabilitas Terhadap Modal Kerja Pada PT. Indofood Sukses Makmur Tbk Periode 2014-2018
Authors: Yusuf Ramayani , Artira Nurwantira  , Euis Hernawati  , Eki Dudi D
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap  modal kerja di PT. Indofood Sukses Makmur Tbk periode 2014-2018.Metode penelitian yang  digunakan adalah metode kuantitatif deskriftif dan pengumpulan data dilakukan  dengan teknik dokumentasi dan studi pustaka. Data yang digunakan adalah data sekunder berupa  laporan keuangan perusahaan tahun 2014-2018.Teknis analisis data yang digunakan adalah  koefisien determinasi. Hasil penelitian menunjukkan pengaruh rasio profitabilitas  sebesar 0,948 atau 94,8% artinya sangat kuat, sisanya 5,2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kendala yang dihadapi perusahaan yaitu  adanya penurunan tingkat profitabilitas perusahaan berdampak penurunan  modal kerja . Upaya yang dilakukan adalah  perusahaan harus melakukan investasi dari sebagian modal kerja agar perusahaan tetap menjaga  profitabilitasnya dan perusahaan harus mengoptimalkan semua pendanaan perusahaan.Adapun saran yang diberikan dalam penelitian ini yaitu perusahaan  meningkatkan tingkat profitabilitas dengan cara meningkatkan volume penjualan dan  perusahaan harus mengelola modal kerjanya dengan efektif supaya modal kerja yang dibutuhkan  tersedia dengan cukup.
Analisis Perbandingan Harga Pokok Produksi Metode Full Costing Dan Variabel Costing Pada CV Gemilang Kencana Wonosobo
Authors: Suratno  , Wakhid  Yuliyanto
Published: June 2021

Tujuan penellitian ini untuk mengetahui dan perbandingan harga pokok produksi metode  full costing  dan variable  costing pada CV Gemilang Kencana untuk tahun 2020. Metode penelitian dengan deskriptif kuantitatif berdasarkan data biaya-biaya produksi dengan menggunakan teknik analisis data Full  costing dan Variabel  costing. Hasil perhitungan harga pokok produksi full costing untuk tahun 2020 sebesar Rp. 2.069.075.990 dan untuk perhitungan dengan metode variabel costing sebesar Rp. 1.695.253.740. Sedangkan hasil perhitungan harga pokok produksi  per kilo dengan metode full costing sebesar Rp 15.329/Kg dan untuk variabel costing sebesar Rp. 12.599/Kg. Dari perhitungan kedua metode tersebut menghasilkan selisih  total sebesar Rp. 373.822.250 dan selisih harga  sebesar Rp 2.730/Kg.

Kata Kunci: Harga  Pokok produksi,  Full Costing, Variabel Costing
Struktur Kepemilikan Keluarga Terhadap Dividen Studi Perusahan di Indonesia
Authors: Fitriana Aning , Shella Rizqi Amelia
Published: June 2021

Studi penelitian ini bertujuan untuk menguji perusahaan yang dikendalikan keluarga yang di proksikan family ownership (kepemilkan keluarga),  family generation, dan struktur modal terhadap kebijakan dividen yang diukur dengan dividend payout ratio (DPR) pada seluruh perusahaan keluarga tercacat di  Bursa Efek Indonesia 2012-2018. Jumlah observasi  427 dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa family ownership berpengaruh negatif terhadap kebijakan dividen. Semakin tinggi  family ownership semakin rendah dividen yang dibagikan perusahaan. Generasi keluarga pada founder/pendiri berpengaruh positif terhadap kebijakan dividen, generasi penerusnya dan generasi mix tidak berpengaruh terhadap dividen policy. Hal ini menunjukkan bahwa perusahaan yang masih dikontrol oleh pendirinya akan mengeluarkan dividen yang tinggi dibandingkan dengan jika dikontrol oleh generasi penerusnya. Struktur modal tidak berpengaruh terhadap kebijakan dividen

Kata kunci: Kontrol Kepemilikan Keluarga, Generasi keluarga, Struktur Modal, Kebijakan dividen
Efforts to Prevent COVID-19 by Applying Physical Distancing, Handwashing Behavior and Vegetable Fruit Consumption Patterns in Indonesia
Authors: Ade SaputraNasution  , Muh ZulAzhri Rustam  , Fakhrurradhi Luthf  , Nanda Novziransyah  , Muchti  YudaPratama  , Dwi Helynarti Syurandhari  , Fitriani Pramita Gurning
Published: June 2021

The phenomenon of the outbreak Covid-19 pandemic in a number of countries, including Indonesia. This condition not only affects the condition of a country, hinders social interaction among community, and also has been impact on the health condition of every human being. To avoid the wider spread of Covid-19, the Indonesian government adopted a policy of social distancing and physical distancing in the form of staying at home, working from home, studying, and worshiping at home.The research’s design used Analytical Observational with Cross Sectional Study design. The independent variables of this study are the application of physical distancing, the application of hands washing behavior and consumption pattern of fruits and vegetables. The amount of sampling in this study were 109 respondents spread across Bogor Regency, West Java using accidental sampling’s and analyzed using chi-square. The results of the study illustrate that efforts to prevent Covid-19 by implementing physical distancing, hands washing behavior and vegetables fruits consumption patterns can reduces the risk of being exposed to Covid-19 in Indonesia. The Indonesian people must apply the Covid-19 prevention appeal that has been set by the government to reduce the spread of Covid-19 in Indonesia.
COVID -19 : The Effects of Distance Learning in Indonesia based on a Commognitive Perspective
Authors: Adika Setyo Budi Lestari  , Toto Nusantara  , Susiswo  , Tjang Daniel Chandra  , Nonik Indrawatiningsih
Published: June 2021

Distance learning is a learning system that does not take place in one room and there is no face-to-face interaction between the teacher and the learner. This study aims to determine the impact of implementing distance learning in Indonesia from a commognitive point of view. This research is a descriptive type of research with a total of 543 participants who come from high school students in Pasuruan district, Indonesia. Data collection using a questionnaire. After the questionnaire is collected, it is analyzed using the Miles and Huberman method through reduction, display data, and conclusion, then it will be studied based on the commognitive theory. The results show that based on commognitive studies, students are more likely to still need a visual mediator as a visible object to be used as a communication medium, its realization depends on the material context. Students need to communicate to ask questions related to material that has not been understood. So it can be said that visual mediator is important during distance learning.
Doctor’s Legal Liability Against Consultation Via Online if a Patient Experiences Loss
Authors: AdiTio Helga Ramanda  , Anak Agung Gede Wahyu Parama Arka  , Istanti Siti Rahmawati Hartiwi  , Agus Yudha Hernoko
Published: June 2021

Health is need of every human being in living his/her life. Health is also crucial because without good health, it will be difficult for every human being to carry out his/her daily activities. Entering an era of rapid development, the world is faced with the emergence of new technologies in the medical field that allow doctors to practice in a virtual space. To analyze the legal basis of online medical services as well as to analyze the legal liability of doctors in providing online medical services if a patient experiences loss. Until now, there have been no detailed regulations regarding online-based medical services, both in statutory provisions and in the provisions of the medical code of ethics. Law Number 36 of 2009 concerning Health and Law Number 29 of 2004 concerning Medical Practice so far have not been used as a reference for the administration of medical practice using online-based medical services. Furthermore, Law Number 11 of 2008 concerning Electronic Information and Transactions also cannot be used as a reference.
Characteristics of Apparent Diffusion Coefficient and Time Intensity Curve in AdvancedMagnetic Resonance Imaging of Malignant Soft Tissue Tumors
Authors: Agus Jati Waluyo  , Sri Andreani Utomo  , Rosy Setiawat
Published: June 2021

Malignant soft tissue tumors are usually identified and characterized by conventional magnetic resonance imaging (MRI) due to its high resolution on soft tissues. However,combinationof advanced MRI and conventional MRI increases the accuracy. This study was conducted to assess the characteristics of apparent diffusion coefficient(ADC) and time intensity curve (TIC) in dynamic contrast-enhanced MRI (DCE-MRI) in malignant soft tissue tumors. A cross-sectional study was conducted inDr. Soetomo Hospital, Surabaya, Indonesia. Demographic and clinical data, theclassification of malignant soft tissue tumor, histopathological examination results, ADC value, and TIC of DCE-MRI were collected.Between 1st January2018 and 30thAugust 2020, 30 malignant soft tissue tumors were included of which the most common malignantsoft tissue tumorsoccurred in those who were older than 50 year (30.0%) and located in the femur (33.3%). The most common tumor was synovial sarcoma (23.3%) and undifferentiated pleiomorphic sarcoma (20.0%). Type 4 and 3 of TIC were found in 92.0% and 8.0%, respectively. The overall mean of ADC and steepest slope were 0.84x10-3±0.14x10-3mm2/sand 15.8%±19.9%, respectively. The highest and the lowest mean ADCwas observed in squamous cell carcinoma and squamous cell carcinoma, and malignant peripheral nerve sheath tumor (MPNST), respectively. In contrast, the highest and the lowest steepest slopewas found in MPNST and squamous cell carcinomawith 75.43% and 2.45%, respectively.In conclusion, information of TICparameters such as ADCvalue and steepest slope might potentially be used in determining the histopathologic types of malignant soft tissue tumors.
Effect of Castration on Bone Healing in Male Rabbit Model; Clinical, Histopathological and Radiological Study
Authors: Ahlam J. AL-Khamas  , Zainab J. Malik
Published: June 2021

Twenty male rabbits were used in the current study. The rabbits were classified into two groups (castrated and un-castrated). Injected by solution consists from Ketamine HCL (40 mg /Kg/B.W/IM) and xylazine HCl (20mg /Kg B.W/IM). The first group was uncastrated while the second group was castrated and waiting one month. For both groups, at the middle of lateral aspect of the femoral region, a 5mm in diameter bore in the femoral bone was made by a medical drill device. The clinical signs showed some manifested such as pain, edema and fever in the castrated group more than the un-castrated group. The last clinical signs disappeared during two to three days in the un-castrated group and (5-7) days in the control group. Examination of radiological of both groups revealed reaction of the periosteal was begin at 2nd week in the second group while in the castrated group which started at the ending of 3rd week in the first group. The fracture was disappeared at 4th week in the second group. The bony mass was redesigned into the lamellar bone in 4th week in the second group, that characterized by adhesion of the bone with the external callus. Our study showed that the fracture healing morebest quantity and quality in the second group than in the first group. The histopathological examination showed osteoclast, osteoblast and the periosteal reaction started at (15-30) days after operation more in the second group than the first group. Moreover, the osteocytes is a presence in more in the uncastrated group than the first group.