bluuebunny/crossref_metadata_2025_split huggingface dataset:
BUILDING HARD, SOFT AND SELF-SKILLS IN THE CONTEXT OF DIGITALIZATION
Authors: Леонтьева Елена Геннадьевна 
Published: June 2021

Рассмотрены вопросы необходимости развития у студентов-центениалов профессиональных, надпрофессиональных и самостоятельных навыков. Представлены результаты четырехлетней (с 2017 по 2021 г.) работы со студентами инженерной школы информационных технологий и робототехники в рамках образовательного курса «Предприимчивость». За этот период в исследовании приняло участие более 400 студентов 2-го курса в возрасте 19–20 лет, из них 93 % – мужчины. География респондентов представлена от Калининграда до Благовещенска, включая Томскую, Новосибирскую, Кемеровскую области, Алтайский и Красноярский края, Республику Алтай и Республику Бурятию, а также в исследовании приняли участие иностранные студенты из Казахстана, Китая и Вьетнама. Предложены возможные модели подготовки специалистов, способствующие формированию профессиональных (твердых), надпрофессиональных (мягких) и самостоятельных навыков у студентов-центениалов.
The article deals with the question of building hard, soft and self-skills among students – centennials. The article presents the results of four – year (from 2017 to 2021) work with students of the School of computer sciences and robotics as part of educational course “Entrepreneurial behavior”. During this period, more than 400 students of the 2nd year, aged 19–20 years, took part in the study, of which 93 % were men. The geography of respondents is presented from Kaliningrad to Blagoveshchensk, including Tomsk, Novosibirsk, Kemerovo regions, Altai and Krasnoyarsk territories, the Republic of Altai and Buryatia, and foreign students from Kazakhstan, China, and Vietnam took part in this study. The author suggests the models for the building hard, soft and self-skills of students. The author considers the Tshaped model which is aimed at the simultaneous development of hard and soft skills. The Vshaped model offers the building hard skills at the intersection of two new professions from the future. The W model, so named the model of winner, is a model that allows to develop, first of all, self-skills. These model helps to train a creative and proactive specialist who is able not only to use what is available, but also to create something new.
THE USE OF AUTHENTIC VIDEOS TO IMPROVE THE SKILLS AND DEVELOP THE SKILLS OF SPEAKING A FOREIGN LANGUAGE IN SECONDARY SCHOOLS
Authors: Сахарова Анна Владимировна , Линева Елена Александровна , Овчинникова Мария Викторовна 
Published: June 2021

На сегодняшний день использование аутентичных видеороликов на уроках иностранного языка в общеобразовательной школе является актуальной темой для исследования и изучения. Использование видео на уроках способствует формированию навыков и развитию умений одного из важнейших видов речевой деятельности – говорения. Сопоставляя факты, культурные особенности, поведение людей в социуме, мы формируем положительное отношение к культуре страны изучаемого языка, используя современные техники и приемы работы с видеоматериалами. Описаны критерии отбора аутентичных видеороликов и основные этапы работы с видеоматериалами, которые можно использовать на уроках иностранного языка в средней школе. Представлены результаты исследования по изучению влияния различных аутентичных видеороликов на процесс совершенствования навыков монологической речи. Наглядно показана тенденция эффективности использования аутентичных видео в процессе совершенствования навыков говорения учащихся и положительная динамика отношения учащихся к процессу обучения в целом. Также показана необходимость развития умений говорения посредством использования в учебном процессе аутентичных видео, отмечая, что данному процессу будет посвящено отдельное внимание в следующих научных работах.
Полученные результаты исследования позволяют наметить стратегию дальнейшей работы с видеоматериалами.
Nowadays the use of authentic videos at the lessons of foreign lessons in secondary schools is an urgent topic for research and study. The use of video at the lessons contributes to the formation of skills and the development of skills of one of the most important types of speech activity – speaking. Comparing the facts, cultural characteristics, and the behaviour of people in society, we form a positive attitude to the culture of the country of the language being studied, using modern techniques and techniques for working with video materials. The article describes the criteria for selecting authentic videos and the main stages of working with video materials that can be used at the lessons of foreign language in secondary schools. The article presents the results of a study on the influence of various authentic videos on the process of improving the skills of monologue speech. The article demonstrates the tendency of the effective use of authentic videos in the process of improving the students’ speaking skills and the positive dynamics of the students’ attitude to the learning process as a whole. The necessity to develop speaking skills through the use of authentic videos in the educational process is also shown, noting that this process will be given special attention in the following scientific papers.
The results of the study allow us to outline a strategy for further work with video materials.
CONDITIONS FOR ORGANIZATION OF THE EDUCATIONAL PROCESS AT THE UNIVERSITY USING E-LEARNING TECHNOLOGIES
Authors: Алмазова Ирина Геннадьевна , Корякина Галина Александровна , Числова Светлана Николаевна 
Published: June 2021

Анализируется проблема разработки, характеристики и реализации важного условия организации образовательного процесса в университете с применением технологий дистанционного обучения, связанного с созданием в университете качественной цифровой образовательной среды, развития технической инфраструктуры и повышения квалификации вузовских преподавателей с целью эффективного использования ими технологий дистанционного обучения в процессах цифровой трансформации высшей школы. Причем такое условие анализируется не только с позиции повышения эффективности организации исследуемого процесса, но и с позиции обеспечения деятельности вуза, отвечающей требованиям мировых стандартов, что чрезвычайно важно в формате реализуемой государственной программы Российской Федерации «Развитие образования» на 2018–2025 гг.
Приводятся данные опроса студентов и преподавателей университета, освещающие результаты измерения уровня эффективности реализации проверяемого условия организации образовательного процесса в университете с применением технологий дистанционного обучения.
The materials of this publication analyze the problem of development, characteristics and implementation of an important condition for the organization of the educational process at the university with the use of distance learning technologies, associated with the creation of a high-quality digital educational environment, the development of technical infrastructure and advanced training of university teachers in order to effectively use distance learning technologies in the processes of digital transformation of higher education. And a certain condition is analyzed not only from the perspective of improving the efficiency of the organization of the process under study, but the operations of the University that meets the requirements of world standards, which is extremely important in the format of the State program of the Russian Federation “Development of education” for 2018–2025.
The results of study of the levels of effectiveness of the implementation of the conditions are tested and and the data of the questionnaire survey of students and teachers are provided.
The article describes the terms “distant education” and “distant learning”. The synonymy of their meanings and the peculiarities of their use in the context of the characteristics of a special way of implementing the educational process at the university are noted.
The features of the implementation of the selected condition that took place in 2020 are noted: flexibility in taking into account the time frame of classes and in choosing an individual pace of training; modularity; the use of various types of communication; wide coverage of the audience of students.
Tinjauan Yuridis Setoran Bea Perolehan Hak Atas Tanah dan Bangunan Secara Online
Authors: Aiswarya I Dewa Bagus Dhanan 
Published: June 2021

Land and Building Acquisition Fees (BPHTB) is one of the various types of taxes that must be collected based on Act Number 21 of 1997 concerning Land and Building Acquisition Fees. Law Number 20 of 2000 concerning Amendments to Law Number 21 of 1997. Based on these two rules, it is stated that BPHTB deposits must be made online. What is the background for BPHTB deposits to be made online? Then what is the payment procedure? Moving on from these two problems, the goal to be achieved in this article is to find out and analyze the background and procedures for depositing BPHTB online. This paper is doctrinal and uses two types of approaches, statues approach and conceptual approach. Sources of legal material were obtained through literature methods and then analyzed qualitatively. The conclusions of this paper; (1) background of depositing BPHTB online that is to facilitate the public to make payments to the Acquisition Fee for Building Land Rights both because of the transaction of buying, inheritance and will, and (2) The process of depositing BPHTB online is divided into several stages. These stages are not all stages that use electronic media, manual stages such as the collection of physical data used for research and then end with the legalization process done manually.
Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) merupakan salah satu dari sekian jenis pajak yang wajib dipungut berdasarkan Undang-Undang Nomor 21 Tahun 1997 Tentang Bea Perolehan Hak Atas Tanah dan Bangunan jo. Undang-Undang Nomor 20 Tahun 2000 Tentang Perubahan Atas Undang-Undang Nomor 21 Tahun 1997. Berdasarkan dua aturan tersebut, ditegaskan bahwa penyetoran BPHTB harus dilakukan secara online. Apakah yang menjadi latar belakang sehigga penyetoran BPHTB harus dilakukan online? Lalu bagaimana prosedur pembayarannya? Beranjak dari dua permasalahan tersebut, maka tujuan yang ingin dicapai dalam artikel ini ialah untuk mengetahui dan menganalisis latar belakang serta prosedur penyetoran BPHTB secara online. Tulisan ini bersifat doktrinal dan menggunakan 2 jenis pendekatan, statues approach dan conceptual approach. Sumber bahan hukum diperoleh melalui metode kepustakaan dan selanjutnya dianalisis secara kualitatif.Adapun kesimpulan dari tulisan ini; (1) latar belakang penyetoran BPHTB secara online yaitu untuk memudahkan masyarakat untuk melakukan pembayaran terhadap Bea Perolehan Hak Tanah Bangunan baik karena traksaksi jual-beli, waris dan hibah wasiat, (2) Proses penyetoran BPHTB secara online terbagi dalam beberapa tahapan. Tahapan tersebut tidak semuanya tahapan yang mempergunakan media elektronik, tahapan manual seperti pengumpulan data-data fisik yang dipergunakan untuk penelitian lalu di akhiri dengan proses legalisir dikerjakan secara manual.
Pembayaran Pajak Penghasilan Terkait Keotentikan Perjanjian Pengikatan Jual Beli
Authors: Kusuma Putra Anak Agung Gde Angga 
Published: June 2021

Article 1 paragraph (1) of Government Regulation Number 34 Year 2016 states that a person or entity that obtains income from the transfer of rights to land and/or buildings is subject to final income tax. Regarding the PPh payment period stipulated in Article 3 paragraph (1) PP No. 34 of 2016 stipulates that PPh is paid before the deed is signed. The two provisions of this rule there has been a contradiction, namely when the PPh payment is paid. PPh paid before the deed is signed will affect the authenticity of the PPJB deed made by the Notary. The PPJB deed is an authentic deed which is given the appropriate number and date when the PPJB deed is signed. This study aims to provide legal certainty about the authenticity of the PPJB deed related to the payment of income tax. Normative legal research is a type of research that is used in this study. The result of this research shows that PPh should be paid after the PPJB was signed in acxordanxe to the provision under Article 1 point (1). Whenever the PPh is paid prior to the signing, it may cause legal misunderstanding and justice to both parties especially the seller, as well as causing inauthenticity of the PPJB made by the Notary.
Pasal 1 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa seseorang atau badan yang memperoleh penghasilan dari pengalihan hak atas tanah dan/atau bangunan terutang pajak penghasilan yang bersifat final. Mengenai waktu pembayaran PPh diatur dalam Pasal 3 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa PPh dibayarkan sebelum akta ditandatangani. Dari dua ketentuan peraturan ini telah terjadi kontradiksi yaitu kapan pembayaran PPh dibayarkan. PPh yang dibayarkan sebelum akta ditandatangani akan berimbas pada keotentikan akta PPJB yang dibuat oleh Notaris. Akta PPJB merupakan akta otentik yang diberi nomor dan tanggal yang sesuai pada saat akta PPJB ditandatangani. Penelitian ini bertujuan untuk memberi kepastian hukum akan keotentikan akta PPJB terkait dengan pembayaran PPh. Penelitian hukum normatif merupakan jenis penelitian yang dipakai penelitian ini. Hasil dari penelitian ini yaitu pembayaran PPh seharusnya dibayarkan setelah akta PPJB ditandatangani di hadapan Notaris, karena penghasilan yang diperoleh oleh penjual untuk membayar PPh diperoleh saat setelah akta PPJB ditandatangani sesuai dengan ketentuan Pasal 1 ayat (1). Sedangkan apabila PPh dibayarkan sebelum akta ditandatangani akan menimbulkan ketidakpastian hukum dan keadilan bagi para pihak terutama pihak penjual, serta dapat mengakibatkan ketidakotentikan akta PPJB yang dibuat oleh Notaris.
Peran Dan Tanggung Jawab Notaris Dalam Memperoleh Surat Keterangan Wasiat Terkait Permohonan Oleh Ahli Waris
Authors: Amanda Dhiyo Anak Agung Devyn , Wiryawan I Wayan 
Published: June 2021

This writing aims to determine the role and responsibility of the notary in obtaining a will. The author uses empirical research methods with a fact approach and primary data along with secondary data. The result of the research shows that the role and responsibility of the Notary Public in obtaining a will is to apply for a will. If there is a will made by the deceased based on the statement obtained, the notary is responsible for reading the contents of the will, in addition to being the party authorized to read the will, the notary is also the middle party to calm and provide an explanation if questions arise by the heirs.
Penulisan ini bertujuan untuk mengetahui peran dan tanggung jawab Notaris untuk memperoleh surat keterangan wasiat. Penulis menggunakan metode penelitian empiris dengan pendekatan fakta dan data primer berikut data sekunder. Hasil penelitian menunjukkan bahwa peran dan tanggung jawab Notaris dalam hal memperoleh surat keterangan wasiat adalah melakukan permohonan surat keterangan wasiat. Apabila terdapat wasiat yang dibuat oleh Almarhum berdasarkan keterangan wasiat yang diperoleh maka Notaris bertanggung jawab untuk membacakan isi dari wasiat tersebut, selain menjadi pihak yang berwenang untuk membacakan wasiat tersebut, Notaris juga sebagai pihak tengah untuk menenangkan dan memberikan penjelasan apabila timbul pertanyaan oleh ahli waris.
Proses Pembuatan Akta Jaminan Fidusia Menggunakan Kendaraan Bermotor Yang Masih Dalam Proses Inden Sebagai Jaminannya
Authors: Bagus Nurchandra Raymond , Murni Retno 
Published: June 2021

The purpose of this research is to determine the validity of a fiduciary security deed using a motorized vehicle that is still in the indent process as a guarantee. This type of research is empirical legal research which is based on primary data sources and secondary data sources. Then the conclusions are drawn through descriptive analysis techniques. The results show that a motorized vehicle that is still in the pivoting process can be charged with a fiduciary guarantee, but the debtor must attach proof of the order given by the dealer The part that will pay the vehicle in full to the dealer is the bank and after the proof of payment is given in full, the proof must be presented in front of a notary. The debtor must also make his own statement if the BPKB has been issued, it must be immediately submitted to the bank. The validity of a fiduciary guarantee deed that uses a motorized vehicle that is still in the pivot process as evidence is legally recognized because in the provisions of the explanation of article 6 letter c of the Law on Fiduciary Security does not clearly emphasize the existence of BPKB ownership so that proof of purchase orders can already be obtained. used as proof of ownership of a motorized vehicle that is still in the process of being indented.

Tujuan dari penelitian ini adalah untuk mengetahui keabsahan suatu akta jaminan fidusia yang menggunakan kendaraan bermotor yang masih dalam proses inden sebagai jaminannya. Jenis penelitian yang digunakan adalah penelitian hukum empiris yang didasarkan pada sumber data primer serta sumber data sekunder kemudian ditarik kesimpulannya melalui teknik analisis deskriptif. Hasil penelitian menunjukan bahwa kendaraan bermotor yang masih didalam proses inden dapat dibebankan dengan jaminan fidusia namun pihak debitor harus melampirkan bukti pemesanan kendaraan bermotor tersebut yang diberikan oleh pihak dealer. Pihak yang akan membayarkan kendaraan tersebut secara lunas kepada dealer adalah pihak bank dan setelah diberikannya tanda bukti pembayaran secara lunas tersebut maka bukti tersebut harus dipaparkan dihadapan pihak Notaris. Pihak debitor juga harus membuat surat pernyataan sendiri jika BPKB sudah terbit maka harus segara diserahkan kepada pihak bank. Keabsahan suatu akta jaminan fidusia yang menggunakan kendaran bermotor yang masih dalam proses inden sebagai alat bukti diakui sah secara hukum karena didalam ketentuan penjelasan Pasal 6 huruf c Undang-Undang tentang Jaminan Fidusia tidak menekankan secara jelas harus adanya kepemilikan BPKB sehingga bukti purchase order saja sudah dapat digunakan sebagai suatu bukti kepemilikan kendaraan bermotor yang masih dalam proses inden.
Legalitas Peresmian Akta Notaris Berbasis Cyber Notary Melalui Media Konferensi Zoom
Authors: Dita Darmaangga I Dewa Gede Cahaya , Mayasari I Dewa Ayu Dwi 
Published: June 2021

This study aims to find out about the legality of the inauguration of cyber-based notary deeds through the Zoom Conference media and the legal consequences of notarial deeds inaugurating the Zoom Conference media. The research method used is normative legal research methods that use a statutory approach and analysis of legal concepts based on primary and secondary legal materials. The study result show that according to Article 1868 of the Civil Code stipulates that the making of an authentic deeds is made is the presence of an authorized public official. Homeever, when referring to the explanation of Article 15 paragraph (3) of Law Number 2 of 2014 concerning the Position of Notary Public, there is no clarity regarding the explanation regarding electronic certification (cyber notary) whether tappers must remain physically present in front of a notary or may not ignore it virtually. Regarding the inauguration of deeds through the Zoom Conference media, its is necessary to have clearer regulations regarding the concept of cyber notary in the world of notary so that notaries can carry out their duties without violating laws and regulations. The concept of cyber notary, in the inauguration of the deed, it is felt that there is a need for regulations that clearly regulate how the terms or conditions in the inauguration of authentic deeds/notaries are carried out using the concept of cyber notary, one of which is the Zoom Cenference media.

Studi ini bertujuan untuk mengetahui mengenai legalitas peresmian akta Notaris berbasis cyber notary melalui media Konferensi Zoom dan akibat hukum peresmian akta otaris dilakukan dengan media Konferensi Zoom. Metode penelitian yang digunakan yaitu dengan metode penelitian hukum normatif yang menggunakan pendekatan perundang-undangan serta analisis konsep hukum dengan bersumber pada bahan-bahan hukum primer maupun sekunder. Hasil studi menunjukan bahwa menurut Pasal 1868 KUHPerdata menentukan mengenai pembuatan akta otentik tersebut dibuat dihadapan pejabat umum yang berwenang. Tetapi apabila merujuk terhadap penjelasan Pasal 15 ayat (3) Undang-Undang Nomor 2 Tahun 2014 Tentang Jabatan Notaris tidak ada kejelasan mengenai penjelasan mengenai sertifikasi elektronik (cyber notary) apakah para penghadap harus tetap hadir secara fisik dihadapan notaris ataukah boleh tidak melaikan secara virtual. Terkait dengan peresmian akta melalui media Konferensi Zoom maka diperlukan adanya pengaturan lebih jelas mengenai konsep cyber notary dalam dunia kenotariatan agar notaris dapat menjalankan tugas jabatannya tanpa menyalahi undang-undang dan peraturan perundang-undangan. Konsep cyber notary ini dalam peresmian akta dirasa perlunya ada pengaturan yang mengatur dengan jelas bagaimana ketentuan atau syarat dalam peresmian akta autentik/notaris yang dilakukan dengan menggunakan konsep cyber notary salah satunya adalah media Konferensi Zoom.
Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0
Authors: Rusmanah Enok , Ariyanto Nizam Muhamad 
Published: June 2021

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement.
Keywords: UMKM; SAK EMKM; Technology Acceptance Model.
Developing a Framework of Improved Decision Usefulness in Financial Information
Authors: Qizam Ibnu 
Published: June 2021

It is indispensable to improve decision usefulness for decision-making process for business. This study attempts to seek a framework of expanding a concept of decision usefulness (DU) through a regulatory-process check and a review of financial information literature and the extent to which future research opportunities could emerge from this DU concept for the improved decision usefulness (IDU). The regulatory process and research trends on financial information show that financial-information decision has evolved from reliability-driven to relevance-driven financial-information theories and moves forward to international accounting standardization issues. To this end, the development of ‘synthesis’ theories and approaches in financial information offers many future empirical-study chances for improved decision usefulness.
Keywords: Decision Usefulness; Financial Information; Reliability-Driven Financial Information; Relevance-Driven Financial Information; International Accounting Standardization.