bluuebunny/crossref_metadata_2025_split huggingface dataset:
МЕТОДОЛОГІЧНИЙ ІНСТРУМЕНТАРІЙ ПОРІВНЯННЯ ФУТУРИСТИЧНИХ МОДЕЛЕЙ (НА ПРИКЛАДІ ПОЛЬСЬКОГО ФУТУРИЗМУ)
Authors: Рега Данило 
Published: March 2024

Дана стаття присвячена окресленню набору методологічних інструментів порівняльного літературознавства задля проведення компаративних досліджень між щонайменше двома національними варіантами футуризму. Дана розвідка пропонує для tertium comparationis використовувати термін «футуристичну модель» як засіб дешифрування змістово-інтенційних проявів маніфестографічних і поетичних текстів, а також як формотворчий компонент футуристичного світогляду. Термін «футуристична модель» є новим і введений нами в користування вперше.
У методологічний інструментарій порівняння футуристичних моделей можуть входити, щонайменше, наступні методи: порівняльно-історичний, генетичний, контактологічний, типологічний, біографічний і напрацювання культурно-історичної школи.
Саме вищеперелічені методи дадуть змогу якнайширше охопити весь спектр розвитку національних варіантів футуризму задля порівняння між собою (віднайдення спільних і відмінних рис), а відтак побудови цілісної системи усвідомлення існування футуризму в просторі та часі.
МУЗИЧНО-ТЕАТРАЛЬНЕ МИСТЕЦТВО УКРАЇНСЬКОЇ ДІАСПОРИ: ЗБЕРЕЖЕННЯ ТРАДИЦІЙ ЛЕСЯ КУРБАСА ТА ІННОВАЦІЇ
Authors: Карась Ганна 
Published: March 2024

Мета. Розглянуто розвиток українського музично-драматичного театрального мистецтва в діаспорі впродовж ХХ століття і до наших днів. Простежено збереження традицій «Молодого театру» та Мистецького об’єднання «Березіль» видатного українського режисера, теоретика театру, драматурга Леся Курбаса його учнями та послідовниками Йосипом Гірняком, Олімпією Добровольською та Володимиром Блавацьким в умовах таборів ДП в Європі, згодом, після завершення Другої світової війни, – у США та Канаді. Привернена увага до оперного, опереткового, музично-драматичного жанрів, а також мелодекламації. Мистецьку групу «Яра» («Yara Arts Group») під керівництвом Вірляни Ткач, яка діє при еспериментальному театрі «LA MAMA» у Нью-Йорку, розглядаємо як трансформацію курбасівських традицій в сучасному культурному просторі діаспори.
Дослідницька методика. Ключовим методом дослідження є описовий. Водночас використано метод порівняння для з’ясування особливостей театрального процесу в Україні та діаспорі. Для реконструкції цієї картини використано мемуари Йосипа Гірняка, Володимира Блавацького, наукові дослідженнях театрознавців діаспори Г. Лужницького, Б. Бойчука, В. Ревуцького, українського мистецтвознавця В. Гайдабури, матеріали меморіальних збірок про табори Міттенвальд, Реґенгсбурґ, «Наш театр» та інші.
Результати. Багатожанровість музично-театрального мистецтва української діаспори та різновекторність представлення української музичної культури в перформансах експериментального театру «LA MAMA» та «YARA ARTS GROUP» із Нью-Йорка демонструють тяглість традицій від модерного театру Леся Курбаса «Березіль», з одного боку, і пошук нових засобів виразності в умовах ХХІ століття, з іншого, адже театрали-авангардисти постійно намагаються вигадати щось нове, аналогів чому немає в жодному куточку світу.
СУЧАСНІ ПІДХОДИ ДО ВИВЧЕННЯ ПОВІСТЕЙ ВСЕВОЛОДА НЕСТАЙКА “ЧАРІВНИЙ ТАЛІСМАН” І “ТОРЕАДОРИ З ВАСЮКІВКИ” У 5-6 КЛАСАХ НУШ
Authors: Хомин Іванна 
Published: March 2024

Мета. Метою написання статті є визначення місця аналізу художнього твору в навчальному процесі, використовуючи різні джерела методичного плану. Виходячи з мети дослідження, були поставлені наступні завдання: обґрунтувати теоретичні засади аналізу прозового твору, схарактеризувати методику аналізу повістей у 5-6 класах; розглянути її в синхронійному аспекті. Методологія дослідження. У статті використовується принцип єдності теорії і практики, системності та об’єктивності.
Результати дослідження показали, що інноваційні підходи, які розроблені до повістей Всеволода Нестайка "Чарівний талісман" та "Тореадори з Васюківки" ефективно допомагають учням 5-6 класів НУШ зрозуміти художній зміст та основні ідеї творів.
Новизна статті полягає в тому, щоб розкрити можливості для використання інтерактивних методів навчання, творчих завдань, групової роботи та обговорень, що сприяють активній участі учнів та формуванню їхніх літературних здібностей; поєднанні інтерактивних та інноваційних методичних підходів, які дозволяють активізувати пізнавальну діяльність учнів, стимулюючи їхній інтерес до читання, сприяючи критичному мисленню, та залучаючи їх до глибокого розуміння і аналізу літературних творів.
Практичне значення полягає у створенні спеціальної методичної стратегії, яка забезпечить вчителям української літератури оптимальні підходи до вивчення творів Нестайка на уроках для 5-6 класів. Використання інноваційних методичних прийомів допоможе урізноманітнити процес вивчення творів і розвивати літературну компетенцію учнів.
Comprehensive phenotypic evaluation by fruit quality traits and analysis of the genetic diversity of promising elite walnut forms bred in the North Caucasian Federal Scientific Center of Horticulture, Viticulture, and Winemaking
Authors: Al-Nakib E. A. 
Published: March 2024

Walnuts are a source of benefi cial nutrients (fatty acids, vitamins, phenolic compounds) and are high in calories. In the breeding of this cultivated plant, one of the key areas is selection for fruit quality. A modern cultivar must meet the standards of fruit appearance (large fruit, light kernel color, round shape, easy shell-kernel separation). The study of the genetic structure of walnut collections using microsatellite markers is no less relevant. The article aims to comprehensively evaluate the economically valuable traits of fruits and analyze the genetic diversity of promising elite walnut forms bred by the North Caucasian Federal Scientific Center of Horticulture, Viticulture, and Winemaking employing microsatellite DNA markers. Morphological fruit evaluation was carried out according to 13 traits. The biochemical analysis included total fat content, phenolic compounds, macronutrients (Na, K, Mg, Ca), and water-soluble solids. The molecular genetic analysis was performed using eight SSR markers: WGA001, WGA069, WGA376, WGA276, WGA009, WGA202, WGA089, WGA321. The comprehensive phenotypic and biochemical evaluation of fruits resulted in the identifi cation of elite forms superior to the check cultivar. For these elite forms, the fruit weight was 17-1-18 (13.36 g), MP-82 (14.80 g), YaB-18 (13.47 g); the kernel content was 17-2-23 (61.24 %), 17-5-5 (58.49 %), 17-2-16 (57.7 %); the fat content – MP-34 (68 %), 17-1-18 (61 %), 17-2-16 (62 %), MP-39 (60 %), YaB-5 (60 %). The microsatellite analysis revealed an average allele value per locus of 7.13, which indicates a high level of genetic heterogeneity in the studied sample of elite forms. Using the UPGMA clustering method and PCoA analysis, we revealed the presence of two genetically distinct groups. Th e first one includes large-fruited samples that exceed the check cultivar in terms of fruit weight (MP-82, YaB-18). In the second group, high-oil-bearing forms with a large percentage of kernel yield (17-1-18, YaB-5, 17-2-23, 17-2-16, MP-39, MP-34, 17-5-5) and forms with good shell-kernel separation (17-2-5, 17-2-16, 17-5-5, 17-5-10, MP-39, MP-67, MP-69, MP-170) predominated. Th us, it can be concluded that crossing genetically distant forms is promising not only for solving breeding issues, but also for preserving and increasing the genetic heterogeneity of the breeding walnut gene pool.
The Growth of Students' Function Limit Concepts Understanding in Solving Controversial Problems Based on Pirie Kieren's Theory
Authors: Susiswo Susiswo , Parameswari Pradina , Putri Octavina Rizky Utami , Lanya Harfin , Utami Anita Dewi , Murniasih Tatik Retno 
Published: March 2024

Almost all students understand the limit of a function only up to an intuitive definition and have difficulty understanding the concept of a limit function formally. This study aims to describe the growth of student understanding of functions limit concept in solving controversial problems based on Pirie Kieren's theory. There were twelve Calculus class students in the short semester as participants. The students selected were those who had taken calculus courses. Students are given the task of solving controversial problems to understand the concept of limit functions. There was only one student who showed a growing understanding of the concept of the limit of a function and was interviewed for further exploration. This research is a qualitative descriptive research. Therefore, the researchers analyzed the results of students' work through data reduction, data presentation, and conclusion drawing. The result shows that through controversial problems, students' understanding grows to an inventising level. However, students did ‘fold back’ at the observing level. At this level, students look at or re-read their notebooks to recall previously owned concepts. For further research it is suggested that researchers can design a learning process that can help grow student understanding through controversial problems.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Santioso Linda 
Published: March 2024

Abstract – This study aims to analyze the effect of good corporate governance, capital adequacy ratios, and Indonesian bank interest rates on company financial performance. This study used a purposive sampling method with 31 banking companies listed on the Indonesia Stock Exchange in 2018-2020. The Smart Pls 3.0 application is used in this study’s data processing. The results of this study indicate that good corporate governance has a positive and significant effect on financial performance, the capital adequacy ratio has a positive but not significant effect on financial performance, and Indonesian banking interest rates have a negative but not significant effect on financial performance. In managing banking companies, trust plays an important role where through good corporate governance investors believe that their investments can be protected and investor rights can be properly maintained. In addition, through the adequacy of capital owned by banks, when there is an economic shock, even if they experience a loss, banking companies can still survive to bear losses, this has been proven when the Covid 19 pandemic hit, Indonesian banking companies could survive and even still grow well. Policies or regulations require that when transactions between customers and banks such as loans, deposit openings, interest rates on savings always include if there is a change in Indonesian bank interest rates, all transactions will change accordingly so that the financial performance of the banking sector does not have a major influence on Indonesian bank interest rate policy.
Keywords: Financial Performance; Good Corporate Governance; Capital Adequacy Ratio; Indonesian Bank Interest Rate
PENGARUH TAX AMNESTY, TAX JUSTICE, TAX MORALE, TERHADAP TAX COMPLIANCE DENGAN TINGKAT KEPUASAN SEBAGAI VARIABEL INTERVENING
Authors: Daryatno Andreas Bambang 
Published: March 2024

Abstract - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing 31.4% from the 2021 realization of IDR 1,547.8 trillion. Is this target achieved because taxpayer compliance is increasing in Indonesia! When we examine it more deeply, where the tax target is met is due to the increase in world commodity prices which boost tax revenues and downstream mining materials such as nickel and others. The purpose of this research is to obtain empirical evidence regarding the effect of tax amnesty, tax justice, tax morale on tax compliance through the level of taxpayer satisfaction as mediation. By distributing questionnaires to 120 taxpayers, a sample was chosen using the purposive sampling approach and primary data. The Smart PLS 3.0 program assists with this data processing. The results of the study are as follows Tax Amnesty (X1) has a positive and significant effect on the level of satisfaction (Z), Tax Amnesty (X1) has a positive but not significant effect on Tax Compliance (Y), Tax Justice (X2) has a positive but not significant effect on Level of Satisfaction (Z), Tax Justice (X2) has a positive and significant effect on Tax Compliance (Y), Tax Morale (X3) has a positive but not significant effect on the level of service satisfaction (Z), Tax Morale (X3) has a positive effect but not significantly to tax compliance (Y), level of service satisfaction (Z) has a positive and significant effect on tax compliance (Y), Tax Amnesty (X1), tax Justice (X2), Tax Morale (X3) indirectly, does not significantly affect Tax Compliance (Y), through the level of service satisfaction (Z). From the empirical results above, it shows that taxpayer compliance is obtained from actions to increase tax justice and the level of service satisfaction, meaning that justice and the level of satisfaction felt by taxpayers in paying taxes will make tax evasion actions always avoidable. They consciously and voluntarily pay taxes because taxes are imposed fairly and it is easy to pay taxes. Meanwhile, the tax amnesty and tax morale programs, even after being moderated by the level of service satisfaction, although they have a positive effect, still cannot increase tax compliance. This might happen due to the impact of the Covid 19 pandemic which has made a mess in the world of business or the economy, so that taxpayers are again carrying out tax evasion.
Keywords: Tax Amnesty; Tax Justice; Tax Morale; Tax Compliance; Level of Satisfaction
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA)
Authors: Pratiwi Anthonia Ditha Sendy , Sinaga Klemensia Erna Christina 
Published: March 2024

Abstract— This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fulfilling their obligations in the field of taxation. This research was conducted using a quantitative approach. The research data is in the form of primary data and data collection is carried out by distributing questionnaires to individual taxpayers in the Region of the Yogyakarta Primary Tax Service Office. The sampling technique used probability sampling with a sample size of 125 respondents. Data analysis technique using multiple linear regression analysis method. The conclusion of this study shows that Tax Motivation and Knowledge have an effect on Tax Compliance, while Tax Sanctions have no effect on Tax Compliance in the Region of the Yogyakarta Primary Tax Service Office. It is known from the Tax Motivation and Knowledge that it has a t count > t table with a significant value <0.05, which means that with an increase in Tax Motivation and Knowledge owned by each taxpayer, it will also increase tax compliance. Tax sanctions have a value of t count < t table with a significant value > 0.05 which indicates that administrative sanctions and criminal sanctions given to taxpayers do not cause a deterrent effect in tax compliance.
Keywords: Motivation; Knowledge; Sanctions; Compliance; Taxes
THE DRIVING FACTORS FOR INVESMENT IN STOCK RETAIL INVESTORS DURING PANDEMIC COVID-19 IN INDONESIA
Authors: Tamara Dewi , Prasetyo Bayu , Saputra Dimas Agung , Sofyan Sofyan 
Published: March 2024

Abstract - The covid-19 pandemic during 2020-2021 drove the economic uncertainty and stock retail investment in Indonesia. However, the stock retail transaction increased significantly during pandemic. The paper investigates the determinant factors of stock retail investor behaviour. Pandemic Covid-19 made people work from home and stay at home. Work from home with long hours at the computer made people interested in investing in the stock market. A high number of investors led by phenomenon referred to as herding by certain individuals or groups that are tempting to joint invest came from influencers or public figures. This study combines Theory Planned Behavior (TPB) and Technology Acceptance Model (TAM) to uncover the decision investment from retail investors. The novelty of the research is herding behavior as an antecedent of the decision. Online survey method is distributed through social media, email, and personal messages. The study is able to collect 116 respondents. The data will be analyzed using PLS – SEM. The research found that planned behavior does not significantly affect the investment behavior, while variables from TAM do significantly affect the investment decision. The study concludes that variables from TAM influenced the investment decision. The limitation is the herding behavior does not influence investor decision in stock market. The implication of the research is that retail investors are still interested in investing in stock. Technology indeed is an enabler for the stock trading process, although it seems investors prefer offline processes.
Keywords: Retail Investors; Attitude towards Behavior; Behavioral Control; Ease of Use of Digital Platforms; Herding Behaviour
THE DETERMINATIONS OF WILLINGNESS TO PAY TAXES
Authors: Tajuddin Eva Rianti Tenri Ajeng , Eforis Chermian 
Published: March 2024

Abstract – This research aims to provide empirical evidence about the effect of knowledge of tax regulations, awareness of paying taxes, perception of tax system effectiveness, and quality of tax authorities' services toward a willingness to pay taxes. The object of this research is non-employee individual taxpayers registered at the tax service office in Jakarta and Banten. The sampling technique used is non-probability sampling with a convenience sampling method. This study uses primary data, personally administered questionnaires, and electronic and online questionnaires as data collection techniques. There are 138 questionnaires distributed, 131 returned questionnaires, and only 100 questionnaires that can be processed in this study using the multiple linear regression method. The result of this research is only knowledge of tax regulations has a significant positive effect on willingness to pay taxes. Awareness of paying taxes, perception of tax system effectiveness and quality of tax authorities services has no effect on willingness to pay taxes. Our findings indicate that the key point to increase willingness of taxpayer is with increase their knowledge of tax regulations without having to go to tax office or authority’s services.
Keywords: Awareness; Knowledge; Perception; Services; Willingness.
DETERMINANT FACTORS OF THE COMPANIES TO DO TAX AVOIDANCE
Authors: Ardillah Kenny 
Published: March 2024

Abstract— Tax avoidance is carried out by companies to minimize tax payments to the state by doing thin capitalization, transfer pricing, and earnings management because paying taxes is considered a burden and can reduce a company’s profit. The objective of this research is to determine the effect of firm size, thin capitalization, transfer pricing, and earning management on tax aggressiveness with profitability as control variable. This research provide new evidence regarding the influence of firm size, thin capitalization, transfer pricing, and earnings management on tax avoidance in manufacturing companies with consumer goods subsector in Indonesia. The population in this research are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique was using purposive sampling technique to determine research sample for five years period. This research uses the panel data regression method with a random effects model approach. The research results show that firm size and thin capitalization has a positive effect on tax avoidance, while transfer pricing and earnings management do not affect tax avoidance. From this result of research, the company management needs to increase awareness to comply with paying taxes and not to do tax avoidance practices.
Keywords: Earnings Management; Firm Size; Tax Avoidance; Thin Capitalization; Transfer Pricing
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK?
Authors: Firmansyah Amrie , Pua Geno Muchamad Rizal , Pamungkas Pria Aji , Fauzi Irfan , Bachtiar Muchamad Izaaz Hannun 
Published: March 2024

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures.
Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
CONTEXTUALIZING INDIVIDUAL TAXPAYERS’ READINESS TO MOVE ON (FROM USING PRESUMPTIVE TAX FACILITY)
Authors: Silkapianis Asya Annisa , Khoirunnisa Indah Rosewika Suryaning , Qadri Resi Ariyasa 
Published: March 2024

Abstract— The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism.
Keywords: Determinant; MSME; Presumptive; Readiness; Tax