bluuebunny/crossref_metadata_2025 huggingface dataset:
Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan
Authors: Lisnawati Chyntya , Sebrina Nurzi
Published: July 2021

This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages
Pengaruh Kurs, Inflasi, Dana Pihak Ketiga (DPK), Pendapatan Bank, Capital Adequecy Ratio (CAR), Dan Non Performing Financing (NPF) Terhadap Tingkat Pengguliran Dana Bank Umum Syariah Non Devisa Periode 2014-2018
Authors: Marlina JN Lisa , Setiawan Mia Angelina
Published: July 2021

This reseach aims to obtain empirical evidence of the effect of Exchange Rate, Inflation, Third Party Funds (TPF), Bank Revenues, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) on Fund Revolving Levels in Non-Foreign Islamic Commercial Banks in Indonesia for the period 2014-2018. Data is obtained from quarterly financial reports taken from the website of each Non-Foreign Exchange Islamic Bank. The dependent variable in this study is the Fund Revolving Levels and the independent variables are the Effect of Exchange Rate, Inflation, Third Party Funds (DPK), Bank Revenues, Capital Adequecy Ratio (CAR), and Non Performing Financing (NPF). The result of this study is that the exchange rate has a positive and not significant effect on the Fund Revolving Levels of sharia bank. The inflation has a positive and significant effect on the Fund Revolving Levels of sharia bank.. The third party funds have a negative and significant effect on the Fund Revolving Levels of sharia bank. And than bank income, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) have a negative and insignificant effect on the Fund Revolving Levels of sharia bank
Pengaruh Independence Commitment Terhadap Niat Melakukan Whistleblowing Dengan Group Cohesion Sebagai Variabel Moderasi: Sebuah Studi Eksperimen
Authors: Eka Safitri Yulina , Dwita Sany
Published: July 2021

This study aims to empirically examine the effect of independence commitment on the intention to do whistleblowing with group cohession as a moderating variable. This type of research is classified as quasi-experimental with 2 x 2 factorial experimental design. Data in this study were collected using a questionnaire on 80 accounting students of the Faculty of Economics, State University of Padang. Data analysis was performed using One way ANOVA and MRA. The results of this study conclude that independence commitment influences whistleblowing intentions, while group cohession does not moderate the relationship between independence commitment and whistleblowing. This is evidenced by the hypothesis test, where the H1 significance value is 0.001 <0.005 and the significance value at H2 is 0.184> 0.005.
Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing
Authors: Aida Refaoni Aida , Helmy Herlina , Angelina Setiawan Mia
Published: July 2021

This study aims to examine the influence of organizational commitment, seriousness of wrongdoing, personal cost and attitude on the whistleblowing intentions among civil servant in the Padang State University. This research used primary data collected from questionnaire survey.Using a sample of 146 respondents, this research show that two determinants significantly affect whistleblowing intention. The two affecting determinants are organizational commitment and seriousness of wrongdoing, and the two not affecting are personal cost and attitude on the whistleblowing intention. The first variable is organizational commitment has significant positive effect on the whistleblowing intentions, where the tcount 3,058> ttable 1,97693at sig0,000 <α 0,05. The second variable is seriousness of wrongdoing has significant positive effect on the whistleblowing intentions, where the tcount 3.347>ttable 1,97693 at sig 0,001 < α 0,05. The third variable is personal cost has not significant positive effect on the whistleblowing intentions, where the tcount 0,573 < ttable1,97693 at sig 0,568 >α 0,05. The last variable is attitude has not significant positive effect om the whistleblowing intentions, where the tcount 0,467 < ttable1,97693 at sig 0,641 > 0,05.
Pengaruh Cognitive Dissonance Bias, Overconfidence Bias Dan Herding Bias Terhadap Pengambilan Keputusan Investasi
Authors: Afriani Dila , Halmawati Halmawati
Published: July 2021

This study aims to determine whether cognitive dissonance bias, overconfidence bias and herding bias have a significant effect on stock investment decision making partially and simultaneously. the sample in this study were students of the Faculty of Economics, Padang State University. The sampling technique was simple random sampling . A total of 133 questionnaires were returned in complete condition and processed. by using multiple linear regression techniques, the results show that cognitive dissonance bias and overconfidence bias do not affect stock investment decisions. Herding bias has a positive and significant influence on stock investment decision making.
Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018
Authors: Rahmadini Esi , Cheisviyanny Charoline
Published: July 2021

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018
Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan
Authors: Priswita Feby , Taqwa Salma
Published: July 2021

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.
Pengaruh Modified Audit Opinion terhadap Financial Constraint
Authors: Yahya Ilham , Sebrina Nurzi
Published: July 2021

This study aims to investigate and find empirical evidence whether companies that get modified audit opinions tend to be easy or difficult to get funding from outside the company and prove the effect of modified audit opinions on financial constraints. This study uses a panel data model with random effects and is a quantitative study with a hypothesis. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The method used in determining the sample is purposive sampling method. Based on these criteria, as many as 50 companies were selected as samples with a total of observations over four years of 200 firm-years. The independent variable in this study is financial constraint, while the dependent variable is modified audit opinions. The control variables in this study are Size, Leverage, and Growth. The results of the study indicate that Modified audit opinion does not significantly influence financial constraints, meaning Modified audit opinion obtained by the company is not proven to affect the ability of the company to obtain loans. This means that audit opinion does not affect the decision of creditors to provide loans. However, of all types of Modified audit opinions, only an unqualified opinion with an explanatory paragraph about the inconsistency of accounting principles and going concern that negatively affects the decision of creditors in lending.
Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang
Authors: Gusfiardi1 Ragil , Cheisvyanny Charoline , Fitria Sari Vita
Published: July 2021

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.
Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi
Authors: Fajar Satrya Isfan , Helmy Herlina , Taqwa Salma
Published: July 2021

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.
Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017
Authors: Wulandari Atikah , Taqwa Salma
Published: July 2021

The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.
Pengaruh Audit Internal, Struktur Modal, Dan Good Corporate Governance Terhadap Kinerja Keuangan
Authors: Meidiana Amara , NR Erinos
Published: July 2021

Economic growth according to business field said that financial sector in 2016 to 2018 were decreased year by year. It indicates that there was a financial performance’s decline in financial sector’s companies. In order to increase financial performance, we need to find out factors that could accelerate financial performance’s potential. Internal audit, capital structure, and good corporate governance are independent variables that will be tested in this research for their impacts on financial performance. This research uses ROA, ROE, & NPM combination as internal audit’s proxies and DAR, DER, & LDER as capital structure’s proxies which are still minor in prior researchs. The purpose of this research is to test how far internal audit, capital structure, and good corporate governance could affect financial performance partially. This research was tested on financial sector’s companies that listed on Indonesia Stock Exchange in 2016 to 2018 with 129 samples using purposive sampling method with judgment. The results of this research proved that internal audit had insignificant positive impact on financial performance, capital structure had significant negative impact on financial performance, while good corporate governance had significant positive impact on financial performance with significant level 0,005 which is had not reach the maximum standard 0,05 yet.
Pengaruh Rasio Keuangan, Ukuran Perusahaan Dan Biaya Agensi Terhadap Financial Distress
Authors: Suryani Putri Deanisyah , NR Erinos
Published: July 2021

This study discusses financial comparisons, company size and agency costs to financial difficulties. The sample used in this study is a retail company listed on the Stock Exchange in 2016-2018 with a sampling method that is purposive sampling, so a sample of 19 companies is obtained. This study uses logistic regression data analysis techniques. The results showed that profitability, liquidity had a significant negative effect and leverage had a significant positive effect on financial distress, while company size and agency costs had no significant effect on financial distress.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting
Authors: Anugrah Hadi Deka , Angelina Setiawan Mia
Published: July 2021

Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
Pengaruh Corporate Governance, Kualitas Laba, Ukuran Perusahaan Terhadap Asimetris Informasi
Authors: Fadillah Dini , Afriyenti Mayar
Published: July 2021

This study aims to examine the effect of corporate governance, earnings quality and firm size on asymmetric information. The sample used in this study was a company registered in the corporate governance perception index (CGPI) in 2014-2018 with a sampling method that is purposive sampling, so a sample of 16 companies was obtained. This study uses multiple regression data analysis techniques by comparing the adjusted R-square of each model used. The results showed that adjusted R-square corporate governance on companies registered with CGPI had a significant negative effect on asymmetric information. While adjusted R-square earnings quality has no effect on asymmetric information and also firm size has no effect on asymmetric information
Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba
Authors: Andi Doli , Angelina Setiawan Mia
Published: July 2021

This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.
Manajemen Aliran Kas Dan Dampaknya Terhadap Nilai Perusahaan
Authors: Widya Pratiwi Dwi , Sebrina Nurzi , Halmawati Halmawati
Published: July 2021

This study aims to determine the effect of cash flow management on firm Value. Researchers tested manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with a total sample of 101 samples using a purposive sampling method. In this study, the firm’s value is measured using Tobin's Q ratio. Analysis technique used Panel EGLS (Cross-section random effects) analysis. The first model investigates of the three component cash flow measures (days of sales outstanding, days of inventory outstanding and days of payable outstanding), and the last two models investigate the cash conversion cycle and operating cash cycle metrics, respectively. Thechange (Δ) in one variable for period t is that measured by the differences between at the end of the quarter and at the end of the previous quarter’s value. The results showed that days of sales outstanding, days of inventory outstanding, cash conversion cycle and operating cash cycle have a significant effect on firm value.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Pembiayaan Utang Terhadap Transparansi Informasi Keuangan Daerah Via Website
Authors: Nurbaiti Fawziah Intan , Indra Arza Fefri
Published: July 2021

The objective of this study determine the effect of Regional Orginal Revenue, General Allocation Funds, Special Allocation Funds, and Debt Financial Ratios to Transparency of Regional Financial Information via Website which is divided to two proxies namely Availability and Accessibility of Regional Financial Information via Website. Sample in this study is the district or city goverment in Indonesia in 2017. Sampling was conducted using a purposive sampling method. The type of data used is secondary data. Independent variable data were obtained from the BPK Audit Reports in 2017 and data obtained from the local goverment website. As for the dependent variable data obtained fro each official site of the local goverment. Data analysis technique used in this study are of two models, namely logistic regression analysis and multiple regression analysis. Result of the test show that Regional Original Revenue has no significant effect on the availability of regional financial via website, Regional Original Revenue has a significant effect on the accessibility of regional financial information via website. General Allocation Funds, Special Allocation Funds and Debt Financial Ratio also do not have a significant effect to availability and accessibility of regional financial information via website.
Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating
Authors: Narita Narita , Taqwa Salma
Published: July 2021

This study aims to examine the factors that affect earnings quality, namely investment opportunity sets that are moderated by conservatism in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The selection of a sample of 50 companies uses a purposive sampling method. This study uses the MRA (Moderated Regression Analysis) analysis technique for testing moderating variables by comparing the coefficient R² before and after the moderating variable. The results of this study indicate that the investment opportunity set does not significant affect on earnings quality. Conservatism is able to moderate the relationship between investment opportunity set and earnings quality, which is to strengthen the relationship between these variables. This is indicated by an increase in the coefficient value of R².
Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi
Authors: Rinaldi Rinaldi , Agustin Henri , Fitria Sari Vita
Published: July 2021

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment  can not moderate the influence of budget goal clarity for budgetary slack.
Analisis Efektivitas Dan Efisiensi Pengelolaan Dana Nagari (Studi Pada Nagari Di Kabupaten Agam)
Authors: Febriyanti Suci , Halmawati Halmawati
Published: July 2021

The research aims to determine the effectiveness and efficiency of the management of nagari funds in Agam Regency in 2015-2018 and to find out the management of nagari funds in Agam Regency in accordance with Law Number 2014 concerning Villages and Minister of Home Affairs Regulation Number 113 years 2014 on Village Financial Management. This research is a descriptive quantitative research. Data collection techniques are questionnaires, documentation and literature study. Questionnaires were distributed to guardians of the village, village staff (village secretary, village treasurer and planning committee), chair of the BPD, deputy chair of the BPD, and members of the BPD (representing one of the members) in 17 (seventeen) villages. The results of this study prove that (1) the effectiveness of 17 (seventeen) nagari can be concluded to be effective. While the efficient level of 17 (seventeen) nagari can be concluded to be still inefficient. (2) the results of the validity and reliability test show that overall the statement items used in the questionnaire showed very good results, meaning that the management of the nagari funds in Agam Regency was in accordance with Law Number 2014 concerning Villages and Minister of Domestic Affairs Number 113 of 2014 concerning Village Financial Management.
Pengaruh Financial Distress Dan Leverage Terhadap Fleksibilitas Klasifikasi Arus Kas
Authors: Istiani Retno , Sebrina Nurzi , Halmawati Halmawati
Published: July 2021

This study aims to provide empirical evidence regarding the effect of financial distress and leverage on the flexibility in cash flow classification in nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2018. The flexibility in cash flow classification is where managers are allowed to classify interest paid, interest received, and dividend received into operating, investing, or financing cash flow activities. By using purposive sampling method, obtained research samples of 395 companies. In this study, the flexibility of cash flow classification measured by dummy method of utilizing the cash flow classification flexibility by manager. this reseach create a poxy for financial distress based on Altman's Z-score (Altmant and Hotchkiss, 2006), while leverage measured by debt to total assets ratio. Analysis technique used logistic regression analysis. The results showed that financial distress has no effect on flexibility in cash flow classification. Leverage has a positive and significant effect on flexibility in cash flow classification, which is firm with  high leverage  tend to take advantage cash flow classification flexibility to infale operating cash flow
Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah
Authors: Azizah Jumainii , NR Erinos
Published: July 2021

This study aims to determine and analyze the influence of the Board of Commissioners, the Audit Committee and the Sharia Supervisory Board on the Performance of Sharia commercial banks Empirical studies on Sharia commercial banks in 2014-2018 both simultaneously and in part. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 10 Islamic banks from 12 Islamic banks. Based on the results of the study note that the board of commissioners, audit committees, sharia supervisory boards simultaneously affect the performance of Islamic banks. But partially, the board of commissioners, audit committee, sharia supervisory board did not affect the performance of Islamic Banks in Islamic Banking in 2014-2018.
Pengaruh Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Dengan Asimetri Informasi Sebagai Variabel Pemoderasi
Authors: Arya Prakasa Richard
Published: July 2021

This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.
Pengaruh Biological Asset Intensity, Growth, Leverage, Dan Tingkat Internasional Terhadap Pengungkapan Aset Biologis
Authors: Hayati Kurnia , Serly Vanica
Published: July 2021

Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2019 was only 1.81%. This growth rate decreased significantly, when compared to the first quarter of 2018 which reached 3,34%. This indicates that the condition of agriculture in Indonesia is very alarming. This study aims to see the effect of biological asset intensity, growth, leverage and international level to biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018. Disclosure of biological asset in this study refers to PSAK 69 with 36 items of disclosure. This type of research is quantitative. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 66 samples using a purposive sampling method. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The biological asset intesity has a positive and significant effect on the disclosure of biological asset, (2) Growth has a positive and significant effect on the disclosure of biological asset, (3) Leverage has a negative and not significant effect on the disclosure of biological asset, (4) The international level has a negative and not significant effect on the disclosure of biological asset
Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Barat
Authors: Melda Helmi , Syofyan Efrizal
Published: July 2021

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja daerah serta analisis flypaper effect pada Pemerintah kabupaten/kota di Sumatera Barat. Populasi dalam penelitian ini adalah kabupaten/kota di Sumatera Barat yang terdiri dari 19 kabupaten/kota selama periode 2015-2018. Metode yang digunakan dalam penelitian ini adalah regresi berganda dengan perangkat lunak spss. Hasil dari penelitian ini adalah, pertama menunjukkan bahwa secara parsial variabel dana alokasi umum, dan alokasi khusus dan pendapatan asli daerah berpengaruh positif signifikan terhadap belanja daerah, sedangkan variabel dana bagi hasil tidak berpengaruh terhadap belanja daerah pada Kabupaten/Kota di Sumatera Barat. Serta hasil pengujian menunjukkan koefisien dana transfer lebih besar daripada koefisien pendapatan asli daerah yang menunjukkan bahwa terjadi flyapaper effect pada pemerintah kabupaten/kota di sumatera barat
The Depiction of ‘New Woman’ in Manju Kapur’s Home
Authors: Nivetha Ms .S. , Ravichandran Dr.K.
Published: July 2021

It is impossible to overestimate the significance of Indian English Writing in the commitments made by its female pupils. ManjuKapur is one of many who strive to speak to the realities of Indian women, who endure a variety of hardships and tribulations as a result of the city's tradition and modernization have opposing weights. She illustrates the difficult decision-making of middle-class females who transform from quiet victims to ultimate agitators, challenging the male-dominated society's age-old customs, morals, and constraints. ManjuKapur's Home is a great example of self-assurance. ManjuKapur's Home exemplifies this type of self-assertion. The work is situated in a downtown neighborhood, and the key hero Nisha is shown as a lady who fearlessly confronts and overcomes the limits of being a woman. She ultimately achieves her determined journey towards becoming herself. ManjuKapur acknowledges illiterate intellectual Indian women's ability to recognize their impulses for self-discovery in their adolescence as a ‘new woman.'
ОЦІНКА ФІНАНСОВОЇ СТІЙКОСТІ БАНКІВСЬКОЇ СИСТЕМИ УКРАЇНИ ТА ШЛЯХИ ЇЇ ЗМІЦНЕННЯ В УМОВАХ ПАНДЕМІЇ КОРОНАВІРУСУ
Authors: Варцаба В.І.
Published: July 2021

У статті розкрито сутність та процедуру використання коефіцієнтного аналізу при оцінці ефективності банківської діяльності. Здійснено аналіз та оцінку фінансової стійкості банківської системи України на етапі розгортання кризи, спричиненої пандемією коронавірусу COVID-19. Досліджено вітчизняний досвід впровадження регуляторних заходів щодо зміцнення фінансового стану українських банків. Дано характеристику етапам впровадження нових регуляторних вимог НБУ для підвищення фінансової стійкості банківської системи України
ВПЛИВ ПРОЦЕСУ ДЕЦЕНТРАЛІЗАЦІЇ НА РОЗВИТОК СІЛЬСЬКИХ ТЕРИТОРІЙ
Authors: Готра В.В. , Ковач А.Я.
Published: July 2021

У статті розглянуто процес децентралізації як основний рушійний механізм розвитку сільських територій України. Зосереджено увагу на недосконалості розподілу коштів державного бюджету в цій сфері. Проведено оцінку стану та проблем розвитку сільських територій, зазначено про необхідність значних змін в державній політиці для ефективного управління ними. Визначено, що децентралізація слугує фактором стабілізації соціально-економічної ситуації в Україні, адже сприяє підвищенню ефективності використання коштів бюджеуна всіх гілках управління. Зазначено, що децентралізація виступає, як процес наближення управлінських рішень до громади, розширення повноважень органів місцевого самоврядування, що сприяє розробці стратегій, проєктів та програм щодо розвитку сільських територій та щодо покращення надання послуг, забезпечення соціально-економічних потреб населення громади. З’ясовано, що на досягненні саморозвитку та самозайнятості через використання внутрішнього потенціалу держави повинні базуватись стратегічні цілі управління об’єднаними територіальними громадами. Зроблено висновки, що позитивний вплив процесу децентралізації проявляється через реалізацію можливостей та врегульовану законодавчу базу з урахуванням взаємодії між органами місцевого самоврядування, державної влади та жителями громади.
РЕГІОНАЛЬНО-КОРПОРАТИВНИЙ УНІВЕРСИТЕТ: НАВЧАННЯ ВПРОДОВЖ ЖИТТЯ
Authors: Агій Я. Ю. , Чекан І.В. , Латинін К.І.
Published: July 2021

Показано значення освіти впродовж життя для розвитку людського потенціалу регіону. Для впровадження освіти впродовж життя запропоновано створити регіонально-корпоративний університет як інституційне утворення, що діє з метою формування людського потенціалу, здатного працювати в умовах невизначеності, динамізму, постійних інноваційних оновлень, забезпечувати ефективності поточного функціонування регіональної економіки та будувати стратегічні конкурентні переваги. Окреслені функції регіонально-корпоративного університету, описані ключові компетенції, що формуються в процесі освіти впродовж життя; запропоновано алгоритм створення регіонально-корпоративного університету.
PERIODICS OF NATIONALIST ORGANIZATIONS OF THE DIASPORA AS A MEANS OF CREATING THE UKRAINIAN INFORMATION SPACE IN THE CONDITIONS OF EMIGRATION (1950S - EARLY 1990S)
Authors: Akymenko Kateryna
Published: July 2021

The article is devoted to analyzing periodicals of Ukrainian nationalist organizations outside the Ukrainian Soviet Socialist Republic in the 1950s - early 1990s and their role in creating an information space in the diaspora. Periodicals are considered a means of providing information communication between nationalist organizations, their membership, and Ukrainian communities. The article describes the journals and newspapers of nationalist organizations of the diaspora: «Independent Ukraine», «Ukrainian word», «Way of Victory», «Liberation Way», «Ukrainian Independent». Much attention is paid to the thematic and problematic content of the press, its importance for promoting the nationalist ideology and political programs of organizations and preserving national identity. The topics of nationalist press publications, their purpose, and information potentials are considered in detail. It is identified the main topics of publications: the ideology of organizations, the strategy of restoring the independence of Ukraine, the concept of an independent state, official resolutions of organizations, socio-political events in the diaspora, the situation in the USSR, and the policy of Soviet government, formation of national identity and historical memory. Based on the study of the content of periodicals, it was concluded that a significant place in the publications was occupied by information about events in the USSR because nationalist organizations aimed to create a sense of integrity for the Ukrainian people in Ukraine and abroad and mobilize the diaspora to change the situation at homeland. The article identifies problematic aspects in the press of nationalist organizations: the lack of a single universal publication, the strengthening of the emigration nature of the press, the low print quality of publications, the conflict between Ukrainian nationalist organizations on the pages of publications. It was concluded that using press publications, nationalist organizations created an information space in the diaspora, which popularized nationalist narratives, united Ukrainians from around the world, acted as a means of national identification for migrants, promoted the movement to restore the independence of Ukraine.
FORMATION OF THE REFORMED CHURCH DISTRICT WITHIN SUBCARPATHIAN RUS
Authors: Ferkov Klaudiia-Stefania
Published: July 2021

The article expresses the author’s attempt to outline the process of organizational and institutional design of the Reformed Church District within Subcarpathian Rus. It is noted that the Hungarian Reformed communities of the region found themselves isolated from the Reformed Church leaders after the First World War. That uncertainty negatively affected the overall tone of the Hungarian population, despite its religious affiliation. Two camps originated among the Reformed Church activists who remained on the territory of the newly formed Czechoslovakia concerning the future of the Reformed dioceses of Subcarpathian Rus. Some, including the newly elected Bishop Zinke, considered the possible alignment of the Transcarpathian dioceses to the Slovak Prytysyn Church District. Others argued for the separation and formation of an independent church district within Subcarpathian Rus. The Government circles “encouraged” that suggestion. The process of arranging the Reformed Church District within Subcarpathian Rus began almost after Saint-Germain and Trianon and ended only in 1923. As noted by the author, the relationship between the Reformed Church and the state remained complex and tense. The state did not openly restrict the autonomous rights of the church. However, several problems remained unsolved and caused conflicts: the issues of church officials’ and teachers’ citizenship, payment of congrues and promised state subventions, church school status, the language of instruction in church schools, national and religious affiliation of church school students, etc. The government was also dissatisfied with the candidacy of B. Bertok, the elected bishop of the Reformed Church of Subcarpathian Rus. For almost a decade (1932), the authorities de jure recognized the status of the Reformed Church District of Subcarpathian Rus but failed to admit Bertok’s status as the elected church head.
MONASTERIES OF THE ORDER OF FRIARS MINOR (FRANCISCANS) IN THE COUNTIES OF BEREG AND UGOCSA IN THE MIDDLE AGES AND EARLY MODERN TIMES
Authors: Ferkov Oksana
Published: July 2021

The author investigates while systematizing and analyzing available sources, the circumstances under which the monasteries of the Order of St. Francis in the counties of Bereg and Ugocsa, namely in the cities of Beregsas and Sevlush, were founded and functioned. As the article author states, the region was not among the top-priority and attractive settlement areas for the Franciscans, who usually chose crowded and wealthy cities. In Hungary, the first records about Franciscans appeared in the mid-1220s. In 1238, a separate Hungarian province of the Order was formed; however, Friars Minor came to the northeastern outskirts much later, not earlier than the second half of the XІV century. According to the author, the golden age of the Franciscans in Hungary dates back to the XV-XVI centuries. Both threads of the Order of Friars Minor established monasteries in the northeastern counties of Hungary. The conventuals had their monastery in Beregsas, and the observers stayed in Sevlush. Among the Franciscan patrons, the baronial (Nyalab) branch of the ancient Pereni lineage can be found; its representatives set up a Franciscan monastery in Sevlush on Mount Kanko in the late XV century. Like other Catholic centers, Franciscan monasteries fell into decay with the spread of the Reformation. The monks moved to safer monasteries, and the Order leaders did not relinquish their intention to return the lost estates and lands. At the turn of the XVI-XVII centuries, the first grounds for the revival of Franciscan activity appeared at the northeastern boundary of Hungary. For various reasons, Polish monks in Stropkov could not involve large areas in missionary work, and Italian monks failed to adapt to a multi-ethnic and often hostile environment. In 1651, the Franciscans’ diligent work and the Pereni family’s support contributed significantly to restoring their Sevlush monastery.
«SARMATIAN KATYŃ». THE IMAGE OF THE MASS EXECUTION OF POLISH CAPTIVES AFTER THE BATTLE OF BATIH IN 1652 IN HISTORIOGRAPHY AND COLLECTIVE MEMORY OF POLAND
Authors: Usatenko Ihor
Published: July 2021

The article represents a comprehensive study of a typical image of the mass execution of Polish prisoners, who were captured after the battle of Batih in 1652, constructed by the Polish historiography. It contains an in-depth analysis of a wide range of eyewitness testimonies, historical writings, publicist and journalistic articles closely related to the research topic. It has been determined that the Polish chroniclers and most other recent authors repeatedly dealt with the themes of Batih defeat and subsequent execution of Polish prisoners. Almost all authors tried to construct a narrative that simultaneously included both heroic and victim paradigms. This position of most neighboring country scholars contrasts with several interpretations regarding the tides of the other battles that occurred during the Cossack-Polish war. Unlike the Battle of Batih in 1652, none of them were marked by similar tragic events. It was also found out that numerous descriptions, evaluations, and assessments of the prisoner massacre that many Polish authors have implemented differ significantly from each other. The discrepancy might explain the main subjects of such difference about the number of victims and the lack of consent on who was the initiator and who performed as an executor of capital punishment. Special attention was given to the issue of determining the place of the Battle of Batih and the execution of prisoners after that in the collective memory of the Poles. In addition, the article considered attempts to introduce the narrative of «Sarmatian Katyn» in which the events from the XVIIth century were linked with the events of the Second World War. The academic community did not accept a construct despite its popularity in the media at the beginning of the 2000s.
THE STORY OF ONE METAPHOR: «LITTLE WAR» IN SLOVAK AND HUNGARIAN HISTORIOGRAPHY
Authors: Ihnatolja Miroslav
Published: July 2021

The article is devoted to the role of the Slovak-Hungarian «Little War» in Slovak and Hungarian historiography. The author draws attention to the beginning of research on the «Little War» in national historiographies. The difference in the approach to the events of that time on the part of Slovak and Hungarian historians has been considered. The characteristic features of research on this problem have been emphasized and described. An attempt has been made to answer whether it is possible to talk about interethnic historiographical discussions on this issue? The author tries to trace what chronological periods in the study of the topic can be identified. The work was based on a comparative analysis of the Slovak and Hungarian researchers` texts written in the last thirty years since the actualization of the "Little War" theme in the historiographical space of both countries. As a result of the study, some important conclusions have been which open new perspectives for further research. Firstly, the «Little War» issue is presented in the national historiographies of Slovakia and Hungary very unevenly and disproportionately. An evident intellectual tradition was built around the events of March 1939 in Slovakia with all the features of a national historiographical myth about a heroic complex defensive war against a stronger enemy, while Hungarian scholars practically ignored this issue. The author emphasizes that it is problematic to talk about any historiographical Slovak-Hungarian dialogue but rather about the active participation of Hungarian scholars in Slovak scientific discussions. In particular, the most important of them is the so-called Deak-Chefalvai discussion closely connected with the terminological definition of the «Little War» and the assessment of the political and military goals of the hostile parties. The emphasis is placed on the leading role of Slovak historical opinion in the study of the «Little War», which becomes a model for historiographies of other countries. The attention is drawn to the tendencies of recent years to focus on specific issues, mainly if the Hungarian attack on Slovakia in March 1939 was a carefully thought-out plan? How accurate are the modern chronological frameworks of the «Little War»? What impact do the events under study have on the present and the politics of national memory?
DEBATES ON THE CAROLINGIAN FRANKS’ ARMORED CAVALRY IN WESTERN HISTORIOGRAPHY OF THE SECOND PART OF THE 20TH – BEGINNING OF THE 21ST CENTURIES: SELECTED ISSUES
Authors: Hucul Wolodymyr
Published: July 2021

The article is devoted to the analysis of the late 20th – early 21st centuries’ historiographical polemics around the origin and development of the Frankish armored cavalry in the Carolingian era. The discussion broke out around the theses about the military superiority of the Frankish armored cavalry (composed of people from the upper strata of society) of the Carolingian era and, as a consequence, about the rapid spread of the military technology cultivated among the Carolingian horsemen-aristocrats, accompanied by their inherent stereotypes and behavioral patterns of Latin Europe. These issues were raised in the early 1960s by the American scholar Lynn White (1907-1987). The main factor of the military, technological and political transformations that took place in the kingdom of the Franks during the 8th century, according to White, was the process of introducing a stirrup into the equipment of the Frankish cavalry. Since then, almost every work on the history of chivalry and medieval military affairs published in the Western world begins with discussing this. The main purpose of this article is to analyze the course of a dramatic historiographic controversy surrounding Lynn White's stance on the development of armored cavalry in the Carolingian world and the history of chivalry in general. These theses found both ardent supporters (Robert Bartlett, Alex Roland, Dominic Barthelemy) and uncompromising critics (Bernard Bachrach). There has been no academic consensus on the issues of the armored cavalry’s genesis and force level in the Carolingian era. However, the polemic clarified several important issues related to the history of chivalry and chivalric military technology. First, it is its evolutionary and lasting nature, not the revolutionary and sudden changes that took place in the society and the army of the Carolingian kingdom in the 8th – 9th centuries. Secondly, it is the direct dependence of socio-economic life in medieval Europe on military technology and, more narrowly, on the development of weapons and concepts and practices of its usage. And thirdly, the influence of the concepts of military and cultural determinism on Western medieval studies of the second half of the 20th – early 21stcenturies. However, a quietus to the argument about chivalry in Carolingian world has not been given yet.