bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Profitabilitas dan Corporate Tax pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018
Authors: Putri Wahyuni  , Yonson Pane  
Published: September 2024

This study aims to determine the influence of Profitability and Corporate Tax toward Capital Structure in food and beverage manufacturing companies listed at Indonesia Stock Exchange. The unit analysis and observation in this study is food and beverage manufacturing companies listed at Indonesia Stock Exchange, with total population of 18 companies. From this population, 10 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2014-2018 which sum up to 50 samples.The results of the research analysis show Profitability has a significant effect on and Capital Structure and Corporate Tax partially does not have significant effect on Capital Structure. The results showed that Profitability and Corporate Tax simultaneously have a significant effect on Capital STructure in food and beverage manufacturing companies listed at Indonesia Stock Exchange period 2014 – 2018. The results of this study are supported by the value of R square which means Profitability and Corporate Tax have an effect on Capital Structure. While the remaining is effected by other factors originating from outside this research model such as sales stability, activa structure, operational leverage, growth rate, control, characteristic of management, characteristic of creditors, rating agency, financial market condition, and financial flexibility.
The Effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office
Authors: Veronica Fransisca  
Published: September 2024

This study aims to determine the effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office. This study uses quantitative data types and the data source is the primary data source. The unit of analysis and observation in this study is individual taxpayers who are registered taxpayers at the Medan Polonia Pratama Tax Service Office. The total population is all individual taxpayers registered at the Medan Polonia Pratama Tax Service Office. From the population, selected using incidental sampling technique and obtained 100 individual taxpayers who are taxpayers at the Tax Service Office Pratama Medan Polonia. T test results of the study partially show that the modern tax administration system has not effect and not significant on motivation to pay taxes. T test results of the study partially show that the quality of tax service have a significant effect on motivation to pay taxes. Simultaneous research results show that modern tax administration system and quality of tax service have a significant effect on motivation to pay taxes. The coefficient of determination (R²) shows that the firm value variable can be explained by the variables of tax rates, tax justice, while the rest is explained by other factors such as Tax Service Satisfaction, Tax Knowledge, Tax Official Service.
The Influence of Understanding of Taxation and the Tax System on the Willingness to Pay Taxes at the Medan Belawan KPP
Authors: Sheilla Revina  
Published: September 2024

This study aims to determine the understanding of taxation and tax sanctions on taxpayer compliance at KPP Medan Belawan. This study uses quantitative data types and data sources are primary data sources. The unit of analysis and observation in this study is individual taxpayers who are registered taxpayers at the Medan Belawan Pratama Tax Service Office, with a population of all individual taxpayers registered at the Medan Belawan Primary Tax Service Office. From the population, it was selected using the incidental sampling technique and obtained 100 individual taxpayers who are taxpayers at the Medan Belawan Pratama Tax Service Office. T test results of the study partially show that understanding of taxation has a significant effect on willingness to pay taxes. T test results of the study partially show that the tax system have a significant effect on willingness to pay taxes. Simultaneous research results show that tax understanding and tax system have a significant effect on willingness to pay taxes. The coefficient of determination (R²) shows that the taxpayer compliance variable can be explained by the variables of understanding of taxation, tax system, while the rest is explained by other factors such as Perception of the effectiveness of the tax system, Awareness, Knowledge of Taxation, Tax Sanctions and Fiscal Services.
Pemanfaatan Wix Builder dalam Promosi Usaha Mikro, Kecil, dan Menengah (UMKM) Keripik Kartika Kota Sorong
Authors: Rumetna Matheus Supriyanto , Lina Tirsa Nina , Hetharia Charliany , Budi Santoso Agustinus , Komansilan Reinhard 
Published: September 2024

Pengembangan Teknologi Informasi dan Komunikasi (TIK) terus bergerak maju seiring dengan evolusi teknologi digital, dengan pengembangan website menjadi salah satu aspek utamanya. Dengan adopsi yang semakin meluas dari berbagai industri dan organisasi, pengembangan website menjadi kunci untuk memperluas jangkauan dan meningkatkan keterlibatan pengguna. Lebih dari sekadar alat penyajian informasi, website saat ini telah menjadi platform komprehensif untuk berbagai kegiatan seperti e-commerce, pendidikan online, layanan kesehatan, dan banyak lagi. Pengembangan TIK tidak hanya terbatas pada website saja, tetapi juga melibatkan pengembangan aplikasi, sistem manajemen basis data, serta integrasi teknologi untuk memfasilitasi proses bisnis yang lebih efisien. Wix Builder, sebagai platform pembuatan website yang intuitif dan berbasis cloud, menonjol sebagai solusi lengkap dan mudah digunakan bagi individu dan bisnis kecil yang ingin menciptakan situs web profesional. Dengan fitur-fitur seperti template responsif, integrasi e-commerce, dan alat SEO, Wix Builder memberikan solusi yang sederhana namun efektif bagi UMKM untuk bersaing dalam pasar digital dengan daya saing yang lebih besar. Keripik Kartika, sebuah UMKM di sektor penjualan makanan ringan, menghadapi tantangan dalam promosi produk akibat keterbatasan sumber daya dan pengetahuan tentang strategi pemasaran yang efektif. Memanfaatkan platform seperti Wix Builder dalam membangun website menjadi solusi yang efektif bagi UMKM untuk mengatasi masalah ini dan meningkatkan penjualan online mereka. Pengumpulan kebutuhan, membangun sistem, menguji sistem, evaluasi sistem, hingga penggunaan sistem merupakan metode penelitian yang diguanakan sehingga menghasilkan sistem dengan beberapa menu yaitu UTAMA, BELANJA, TENTANG, dan KONTAK.
Aplikasi Absensi Siswa Menggunakan Face API Recognition
Authors: Abdillah Tajuddin , Siwa Siswanto , R. L Bau Rahmat Taufik , Yunarti Sry 
Published: September 2024

Sistem absensi yang efisien dan akurat menjadi kunci penting dalam mengelola kehadiran karyawan atau siswa. Seiring perkembangan teknologi, penggunaan face recognition telah menjadi salah satu solusi yang populer dalam pengembangan sistem absensi, bukan hanya itu penggunaan metode juga sangat penting untuk diperhatikan. Tujuan penelitian ini ialah merancangan sistem aplikasi absensi Mts Al-Mawadah Domisil dengan menggunakan metode face recognition dan metode pengembangan sistem menggunakan Agile sehingga dapat membantu pihak sekolah MTs Al-Mawaddah dalam melakukan kontrol terhadap kehadiran siswa, rekapitulasi kehadiran siswa, meminimalisir terjadinya data-data yang tercecer, dan membantu orang tua dalam pengontrolan siswa. Sehingga diperoleh sebuah sistem informasi absensi menggunakan Face Recognation Berbasis Web di MTs Al-mawaddah. Diharapkan sistem informasi ini mampu membantu para Guru untuk melakukan absensi ke siswa, dan juga dapat membantu untuk merekap absensi.
Pengaruh Solvabilitas, Audit Effort, Likuiditas, dan Audit Fee Terhadap Audit Report Lag Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia
Authors: Malau Yois Nelsari , Seliany Seliany , Cintya Cintya , Ginting Wenny Anggeresia 
Published: September 2024

Penelitian ini bertujuan untuk menganalisis dan menguji apakah pengaruh yang terjadi pada perusahaan jika terjadinya audit report lag pada perusahaan sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji meliputi solvabilitas, audit effort, likuiditas dan audit fee.Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dan diperoleh sebanyak 45 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari situs resmi BEI yaitu www.idx.co.id dan website resmi masing-masing perusahaan.Hasil penelitian menunjukkan audit effort berpengaruh positif dan signifikan terhadap audit report lag, likuiditas berpengaruh positif dan signifikan terhadap audit report lag, solvabilitas dan audit fee tidak berpengaruh terhadap audit report lag. Secara simultan audit effort dan likuiditas sama-sama memiliki pengaruh dan signifikan terhadap audit report lag, sedangkan solvabilitas dan audit fee sama-sama tidak berpengaruh dan signifikan terhadap audit report lag.
Efficacy of Homoeopathy in the Management of Dysfunctional Uterine Bleeding: A Review
Authors: APHALE DR PARTH , Dokania Shashank , Sharma Dr. Dharmendra 
Published: September 2024

Background: Dysfunctional uterine bleeding (DUB) is a prevalent condition affecting women during their reproductive years. It is characterized by irregular or abnormal menstrual bleeding patterns and can significantly impact a woman's quality of life. Studies suggest it affects around 1 in 5 women during their reproductive years. Homoepathic approach can prove to be efficient in successfully treating and managing cases of DUB. Aims and Objectives: This study was aimed to critically evaluate the existing evidence on the efficacy of homoeopathy in treating DUB. Specific outcome parameters, therapeutic approach, criteria for assessment and treatment outcomes were noted and compared having variable impact in cases of DUB. Methods: A comprehensive literature search was conducted through databases like PubMed and Google Scholar. Search criteria was focused on targeting analysis from randomized controlled trials (RCTs), clinical studies, observational studies and case reports. Results: 6 articles having an in depth relation to action of homeopathy on DUB were identified. It included one(01) randomized controlled trial, one(01) experimental study, one(01) prospective and observational study, one(01) prospective clinical study and two(02) case reports. All studies were obtained from peer-reviewed journals. Conclusion: This study aimed at contributing valuable insights into the current state of knowledge regarding homoeopathy's role in managing DUB and exploring the need for enhanced value based research in the field of homoeopathy.
REGULATING CYBERSPACE THROUGH LAW
Authors: НИКИФОРОВ И.Е. 
Published: September 2024

В статье рассматривается возможность регулирования киберпространства при помощи норм права. Опровергается мнение о невозможности такого регулирования. Описывается прогресс ООН в данном направлении. На основе анализа принятых данной организацией документов, направленных на регулирование цифрового пространства, автором предлагается классификация норм о поведении государств в сети «Интер- нет» и раскрывается, почему нормативно-правовое регулирование данного пространства является обоснован- ным шагом.
The article is devoted to the question of the possibility of regulating cyberspace using legal norms. The opinion that such regulation is impossible is refuted. The progress of the UN in this direction is described. Based on an analysis of the documents adopted by this organization aimed at regulating the digital space, the author proposes a classification of norms on the behavior of states on the Internet and substantiates why the legal regulation of this space is a reasonable step.
PROVIDING COMPENSATION TO VICTIMS OF CRIME FROM PUBLIC FUNDS – CHARITY OR PROPERTY LIABILITY OF THE STATE?
Authors: ПАНФИЛОВ Г.П. 
Published: September 2024

В статье рассматривается история формирования механизмов восстановления имуществен- ного положения жертв преступлений за счёт средств публично-правовых образований, финансовые ресурсы которых позволяют избавить потерпевших от риска нераскрытия преступления или отсутствия имущества у совершившего его лица. Рассматриваются перспективы создания публичных фондов компенсаций жертвам преступлений в России и предпринимаемые для достижения данной цели шаги.
The article considers the history of the formation of mechanisms for the restoration of the property status of victims of crime at the expense of public-law entities, the financial resources of which allow to save the victim from the risks of the absence of property of the offender and the impossibility of his identification by law enforcement agencies of the state. The paper examines the prospects for the establishment of public funds for compensation to victims of crime in Russia and the steps taken to achieve this goal.
ACT OF THE EXECUTIVE BODY AS AN ELEMENT OF LEGAL REGULATION AND THE BASIS FOR GOVERNANCE SELF-REGULATION OF STATE COMPANIES
Authors: ЯКОВЛЕВ А.Ю. 
Published: September 2024

Правовому регулированию подвержена большая часть сфер жизни общества. Многие из них практически лишены возможностей для саморегулирования. Одной из областей c множеством правовых актов, где наличествует простор для саморегулирования, выступает управление государственными хозяйственными обществами.
Most areas of society are subject to legal regulation. Many of them have virtually no opportunities for selfregulation. One of the areas where there are many legal acts, but there is scope for self-regulation, is state companies governance.
THE CUMULATIVE EFFECT OF ART AND LAW (ON THE 150TH ANNIVERSARY OF THE BIRTH OF N.K. ROERICH)
Authors: БАГРЕЕВА Е.Г. 
Published: September 2024

В статье анализируется правовое и художественное творчество Н.К. Рериха, помогающее нам и сегодня сконцентрировать усилия по сохранению традиционных ценностей. Подчеркивается актуальность правовых документов, разработанных Н.К. Рерихом и положенных в основу международных договоров 1935 и 1954 гг. об ответственности стран по обеспечению сохранности культурных ценностей. В заключение фор- мулируется вывод о кумулятивном эффекте воздействия идей художника и юриста при использовании социо- культурного и силового регуляторов общественных отношений с целью устойчивого развития страны на основе традиционных российских духовно-нравственных ценностей.
The article analyzes the legal and artistic work of N.К. Roerich, which helps us today to concentrate efforts on preserving traditional values. The relevance of the legal documents developed by N.К. Roerich and based on the international treaties of 1935 and 1954 on the responsibility of countries to ensure the preservation of cultural values is emphasized. In conclusion, the conclusion is formulated about the cumulative effect of the influence of the ideas of the artist and the lawyer when using socio-cultural and power regulators of public relations for the purpose of sustainable development of the country based on traditional Russian spiritual and moral values.
LEGAL REGULATION OF INVESTMENTS IN ISLAMIC BANKING: EXPERIENCE OF THE RUSSIAN FEDERATION AND THE REPUBLIC OF AZERBAIJAN
Authors: КЫРЛАН М.Г. 
Published: September 2024

В статье исследуются актуальные аспекты инвестирования в исламский банкинг, рассматрива- ется опыт двух стран. Исламский банкинг предлагает инвестиционные возможности с учетом принципов шари- ата, что делает его привлекательным для тех, кто стремится соответствовать религиозным убеждениям. Статья обращает внимание на практику использования инструментов, таких как сукук, мурабаха, мудараба и другие, для совершения сделок в соответствии с исламским правом. Эксперимент с партнерским финансированием, проводимый в России с 2023 по 2025 год, направлен на определение эффективности регулирования этой си- стемы. Обсуждаются требования участия в эксперименте для различных организаций, их обязанности и огра- ничения, соответствующие принципам исламского финансирования. Сравнение опыта России и Азербайджана позволяет выявить сходства и различия в подходах к инвестициям в исламский банкинг. Подробно рассматри- ваются различия в использовании инструментов инвестирования, таких как ипотечные кредиты, доверительное управление финансированием, лизинг и другие.
The article examines current aspects of investing in Islamic banking, considering the experience of two countries. Islamic banking offers investment opportunities that adhere to Shariah principles, making it attractive to those seeking to comply with religious beliefs. The article draws attention to the practice of using instruments such as sukuk, murabaha, mudaraba and others to carry out transactions in accordance with Islamic law. An experiment with partnership financing, conducted in Russia from 2023 to 2025, is aimed at determining the effectiveness of regulation of this system. The requirements for participation in the experiment for various organizations, their responsibilities and restrictions in accordance with the principles of Islamic finance are discussed. Comparing the experiences of Russia and Azerbaijan allows us to identify similarities and differences in approaches to investment in Islamic banking. The differences in the use of investment instruments, such as mortgage loans, trust management of financing, leasing, and others are discussed in detail.
PECULIARITIES OF DEVELOPMENT OF NON-RESOURCE EXPORTS OF RUSSIAN ENTREPRENEURS
Authors: УСТИНОВА О.Е. 
Published: September 2024

Развитие экспортной деятельности является одним из приоритетов государственной экономи- ческой политики. При этом высокий экспортный потенциал выступает в качестве ключевого элемента устойчи- вого долгосрочного экономического роста, одним из источников которого является несырьевой неэнергетиче- ский экспорт. В статье рассматриваются особенности роста благосостояния страны за счет сырьевого экспор- та и его влияния на другие секторы экономики. Приводятся анализ состояния несырьевого неэнергетического экспорта под влиянием внешнего санкционного давления и меры, направленные на поддержку российских предпринимателей при выходе на зарубежные рынки.
The development of export activity is one of the priorities of the state economic policy. At the same time, high export potential acts as a key element of sustainable long-term economic growth, one of the sources of which is non-resource non-energy exports. The article considers the peculiarities of the country's welfare growth at the expense of raw material exports and its impact on other sectors of the economy. The article analyses the state of non-resource non-energy exports under the influence of external sanctions pressure and measures aimed at supporting Russian entrepreneurs to enter foreign markets.
«FAMILY FOREST» PROJECT AS A TOOL FOR THE REALIZATION OF THE STATE POLICY IN THE FIELD OF PUBLIC CONSERVATION AND ENVIRONMENTAL WELL – BEING
Authors: ЕВГРАФОВА А.Г. 
Published: September 2024

Проблема реализации общественных экологических инициатив, связанных с созданием ле- сов, парков, аллей, посадкой отдельных деревьев, в свете государственной политики в области народосбере- жения и экологического благополучия приобретает особую актуальность как инструмент объединения стран, народов, регионов, поколений и даже укрепления семей. При этом важно соблюдать лесное, экологическое, земельное, градостроительное право и другие нормативно-правовые акты. Работа основывается на непосред- ственном практическом взаимодействии субъекта и объекта исследования посредством создания субъектом исследования команды по реализации проекта, разработки плана мероприятий и его реализации.
The problem of implementing public environmental initiatives related to the creation of forests, parks, alleys, and planting individual trees, in the light of state policy in the field of conservation and environmental well-being, is becoming particularly relevant as a tool for uniting countries, peoples, regions, generations, and even strengthening families. At the same time, it is important to comply with forest, environmental, land, urban planning law and other normative legal acts. The work is based on direct practical interaction between the subject and the object of research through the creation of a project implementation team by the subject of the study, the development of an action plan and its implementation.
ON SOME ISSUES OF PROVIDING FREE LEGAL AID BY LAWYERS: HISTORY AND MODERNITY
Authors: КРУГЛЯКОВ С.В. 
Published: September 2024

В статье проанализированы вопросы оказания адвокатами Российской Федерации бесплат- ной юридической помощи, затронута история этого вопроса, теоретические вопросы и современный этап дея- тельности адвокатуры.
The article analyzes the issues of free legal aid provided by lawyers of the Russian Federation, touches on the history of this issue, theoretical issues and the current stage of the activity of the bar.
ESSENCE AND CONTENT OF THE CONCEPTS «BRAND» AND «BRANDING»
Authors: КАРПОВА С.В. 
Published: September 2024

В статье анализируются современные подходы к определению понятий «бренд» и «брендинг». Проводится исследование определений рассматриваемых понятий. Выделены основные составляющие брен- динга: атрибуты бренда, имидж бренда, эмоциональный и функциональный бренды, коммуникация бренда. Рассмотрена схема взаимодействия моделей брендинга. Сделан вывод о необходимости учета современных трактовок понятий «бренд» и «брендинг» и их составляющих в процессе совершенствования законодательства в области защиты авторских прав и товарных знаков.
The article analyzes modern approaches to defining the concepts of «brand» and «branding». A study of the definitions of the concepts under consideration is carried out. The main components of branding are highlighted: brand attributes, brand image, emotional and functional brands, brand communication. The scheme of interaction of branding models is considered. A conclusion is made about the need to take into account modern interpretations of the concepts of «brand» and «branding» and their components in the process of improving legislation in the field of copyright and trademark protection.
LEGAL NATURE OF DIGITAL (VIRTUAL) ASSETS IN ACCORDANCE WITH RUSSIAN AND AZERBAIJANI LEGISLATION
Authors: ШАЙДУЛЛИНА В.К. 
Published: September 2024

В статье рассматривается цифровая революция как особенный этап, вносящий кардинальные изменения в социальную, правовую и экономическую сферы общества. Автор выявляет различия в подходах к регулированию цифровых активов, отмечая особенности и сходства в законодательстве России и Азербайджа- на. Анализируя сущность цифровых активов, автор подчеркивает их ценность, упор на использовании цифро- вой технологии, нематериальную природу и способность к собственному обороту. Особое внимание уделяется цифровым финансовым активам, цифровой валюте и виртуальным активам. В ходе исследования установлено, что в России акцент сделан на цифровых финансовых активах и цифровой валюте, в то время как в Азербайд- жане приоритет отдается виртуальным активам, исключая некоторые виды активов из этой категории.
The article examines the digital revolution as a special stage that brings fundamental changes to the social, legal and economic spheres of society. The author identifies differences in approaches to the regulation of digital assets, noting the features and similarities in the legislation of Russia and Azerbaijan. Analyzing the essence of digital assets, the author emphasizes their value, emphasis on the use of digital technology, intangible nature and ability to circulate on their own. Particular attention is paid to digital financial assets, digital currency and virtual assets. The study found that in Russia the emphasis is on digital financial assets and digital currency, while in Azerbaijan priority is given to virtual assets, excluding some types of assets from this category.