bluuebunny/crossref_metadata_2025_split huggingface dataset:
Состав производственных затрат, включаемых в себестоимость продукции в бухгалтерском и налоговом учете
Authors: Хамбулатова З.Р. , Зубайраев С.-Х.С. 
Published: January 2025

В статье раскрыты особенности формирования учета затрат продукции промышленного производства. Рассмотрены подходы к исчислению себестоимости продукции в бухгалтерском учете и формирования расходов для целей налогообложения в налоговом учете. Даны рекомендации для сближения бухгалтерского и налогового учета в организациях промышленности с целью правильного определения налоговой базы по налогу на прибыль.
The article reveals the features of the formation of cost accounting for industrial production. The approaches to calculating the cost of production in accounting and the formation of costs for tax purposes in tax accounting are considered. Recommendations are given for the approximation of accounting and tax accounting in industrial organizations in order to correctly determine the tax base for income tax.
Технические аспекты использования интеллектуальных игр в образовательном процессе
Authors: Гаджимагомедова С.Р. 
Published: January 2025

В данной статье рассмотрены технические аспекты использования интеллектуальных игр в образовательном процессе. В современном обществе наблюдается тенденция быстрого развития науки и техники, увеличивается объем информации, скорость ее поступления и обработки. Происходят кардинальные изменения всех сфер общественной жизни, не является исключением и образование. В настоящее время образование нацелено на формирование сильной и конкурентоспособной личности, готовой к самостоятельному решению жизненно важных задач. Немалое внимание уделяется развитию творческих способностей и социальной активности. Игра имеет большое образовательное значение, она тесно связана с обучением на занятиях, с наблюдениями повседневной жизни.
This article discusses the technical aspects of the use of intellectual games in the educational process. In modern society, there is a tendency for the rapid development of science and technology, the volume of information increases, the speed of its receipt and processing. Drastic changes are taking place in all spheres of public life, and education is no exception. Currently, education is aimed at the formation of a strong and competitive personality, ready for independent solution of vital tasks. Considerable attention is paid to the development of creative abilities and social activity. The game has great educational value, it is closely related to training in the classroom, with the observations of everyday life.
Использование социальных сетей для продвижения бизнеса
Authors: Саидов Ш.Р. 
Published: January 2025

С развитием социальных сетейвИнтернете появляются иновыевиды маркетинга, имеющиесвои особенности и преимущества. Для успешного ведения бизнеса не стоит закрывать глаза на такие мощные ресурсы, собирающие различную аудиторию и дающие новые возможности для продвижения компаний. В данной статье рассматриваются социальные сети в качестве площадки для осуществления коммуникации между фирмами и их целевыми аудиториями. Освещаются методы продвижения товаров и услуг различных коммерческих компаний в социальных сетях.
With the development of social networks on the Internet, new types of marketing appear, which have their own characteristics and advantages. For successful business, you should not turn a blind eye to such powerful resources that gather a diverse audience and provide new opportunities for the promotion of companies. This article considers social networks as a platform for communication between firms and their target audiences. The methods of promoting goods and services of various commercial companies in social networks are highlighted.
Вопросы развития промышленности Кыргызской Республики (в разрезе горнодобывающей отрасли)
Authors: Макеева С.Б. , Есеналиева Б.Б. 
Published: January 2025

В недрах нашей земли имеется в достаточном количестве золота, алюминия, железа, олова, угля, меди, вольфрама, редкоземельных металлов, ртути, сурьмы и других полезных ископаемых (металлических и неметаллических), которые в ближайшем будущем можно вовлечь в разработку
In the bowels of our land there is a sufficient amount of gold, aluminum, iron, tin, coal, copper, tungsten, rare earth metals, mercury, antimony and other minerals (metal and non-metallic), which in the near future can be involved in development.
Учет затрат на выполнение ремонтно-строительных работ
Authors: Исмурзинова Н. , Никулина С.Н. 
Published: January 2025

В статье на примере конкретной организации рассматриваются вопросы организации учета затрат на выполнение работ и оказание услуг и определение их фактической себестоимости.
The article uses the example of a specific organization to consider the organization of accounting for the cost of work and services and determining their actual cost.
Учет затрат на производство и исчисление себестоимости продукции животноводства
Authors: Корнильцева Я.И. , Никулина С.Н. 
Published: January 2025

В данной статье рассматривается учет затрат на производство и калькулирование себестоимости продукции животноводства на примере сельскохозяйственной организации племенного направления. Кроме того представлен анализ себестоимости данной продукции.
This article discusses the accounting of production costs and calculating the cost of livestock products on the example of an agricultural organization of the breeding direction. In addition, an analysis of the cost of this product is presented.
Учетная политика: выбор, обоснование и проблемные положения
Authors: Маккаева Р.С. , Газиева М.Н. , Шмелева Т.М. 
Published: January 2025

Актуальность научного исследования в настоящее время велика, так как сложившаяся экономическая ситуация в стране непосредственно оказывает влияние на финансовое состояние предприятий, поэтому в зависимости от выбранной учётной политикой складывается экономическая деятельность хозяйствующего субъекта на современном уровне и имеет научно-практическую значимость. Цель исследования заключается в изучении учетной политики, ее выбора и выявлении проблемных положений при формировании учетной политики. Научная новизна исследования работы состоит в разработке целостной концепции создании, интерпретации и идентификации факторов учетной политики на основе развития теории и методологии формирования ее аспектов, а также элементов их реализации.
The relevance of scientific research is now great, as the current economic situation in the country directly affects the financial condition of enterprises, so depending on the chosen accounting policy is formed economic activity of the economic entity at the modern level and has scientific and practical significance. The purpose of the study is to study accounting policy, select it and identify problematic provisions in the formation of accounting policies. The scientific novelty of the study of work is to develop a holistic concept of creation, interpretation and identification of accounting policy factors based on the development of theory and methodology for the formation of its aspects, as well as elements of their implementation.
Persistent QTc Prolongation Due to Hypocalcemia from Hypoparathyroidism in a Heart Failure Patient: A Case Report
Authors: Khalid Sidra , Ali Hashmi Kashif , Ramzan Hussain , Hammad Muhammad , Shahzad Shafqat , Maheshwari Mahaveer 
Published: January 2025

The QT interval on an electrocardiogram reflects ventricular depolarization and repolarization, with prolonged QTc indicating a defect in myocardial repolarization. This condition increases the risk of arrhythmias, torsade’s de pointes, and sudden cardiac death. We present the case of a 40-year-old female with heart failure and reduced ejection fraction who exhibited persistent QTc prolongation due to hypocalcemia resulting from hypoparathyroidism secondary to a thyroidectomy performed 15 years prior. Management included standard heart failure treatment alongside active vitamin D and calcium supplementation, leading to clinical improvement. This case underscores the importance of early identification and management of secondary causes of QTc prolongation in heart failure patients.
ANALISIS STRATEGI UNTUK PT XL AXIATA TBK
Authors: Hidayat Angela Nathania 
Published: January 2025

Makalah ini menganalisis dan formulasi strategi perusahaan PT XL Axiata Tbk, salah satu perusahaan telekomunikasi terbesar di Indonesia, dalam menghadapi persaingan industri yang ketat. Penelitian ini menggunakan analisis internal, analisis eksternal, penggunaan matriks SWOT, GRAND, IE dan SPACE untuk pembuatan dan penentuan strategi. Hasil penelitian menghasilkan, strategi utama dari PT XL Axiata Tbk adalah pengembangan produk, penetrasi pasar dan integrasi horizontal. Makalah ini juga menyajikan rencana pelaksanaan strategi selama 5 tahun ke depan dan KPI serta risiko dan mitigasi risiko. Temuan dari penelitian diharapkan dapat memberikan wawasan bagi pengambil keputusan di PT XL Axiata Tbk dan kontribusi bagi literatur mengenai strategi bisnis di industri telekomunikasi Indonesia.
Kata kunci: Strategi, Formulasi Strategi, PT XL Axiata Tbk
PENGARUH KEPERCAYAAN, HARGA, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH DAN DAMPAKNYA TERHADAP PERPANJANGAN KONTRAK POLIS ASURANSI TANGGUNG GUGAT PROFESI DOKTER PADA PT. ASURANSI UMUM XYZ
Authors: Pratomo Omie Gripio , Sutikno  
Published: January 2025

Saat ini tingkat pertumbuhan penduduk di Indonesia melebihi penambahan jumlah tenaga kesehatan yang ada. Hal ini berpotensi akan timbul masalah malpraktik yang disebabkan faktor kelelahan atau kejenuhan dalam menangani jumlah pasien yang jumlahnya kurang proporsional. Permasalahan tersebut menjadi peluang celah bisnis bagi PT Asuransi Umum XYZ yang sejak 20 tahun lalu menjual polis perlindungan asuransi profesi dokter untuk melindungi dari gugatan malpraktik tersebut. Terdapat penurunan produksi premi dan portofolio polis pada tahun 2019 sehingga perlu adanya penelitian atas faktor – faktor yang mempengaruhi loyalitas nasabah yang dimiliki selama 5 tahun terakhir. Penelitian ini bertujuan untuk menganalisis pengaruh faktor – faktor terhadap kepuasan nasabah dan dampaknya pada perpanjangan kontrak polis produk Asuransi Tanggung gugat Profesi Dokter pada PT. Asuransi Umum XYZ. Adapun faktor – faktor dimaksud yang diujikan saat ini adalah Kepercayaan, Harga atau Tarif Premi, Kualitas Pelayanan. Sampel yang digunakan adalah nasabah PT Ansurasi Umum XYZ berjumlah 210 responden nasabah (Dokter Pemegang Polis). Data penelitian diperoleh dari hasil pengisian kuesioner dan dianalisis dengan menggunakan teknik analisis SEM. Teknik pengumpulan sampel dalam penelitian ini adalah non probability purposive sampling. Jenis penelitian yang yang digunakan adalah metode analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian ini menunjukkan bahwa (1) kepercayaan berpengaruh positif dan signifikan terhadap kepuasan pelanggan dengan p-value=0,013; (2) harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan dengan p-value=0,004; (3) kualitas layanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan dengan p-value=0,002; (4) kepercayaan tidak karena berpengaruh terhadap loyalitas p-value=0,175; (5) harga berpengaruh positif dan signifikan terhadap loyalitas dengan p-value=0,000; (6) kualitas layanan berpengaruh positif dan signifikan terhadap loyalitas dengan p-value=0,000; (7) kepuasan berpengaruh positif dan signifikan terhadap loyalitas dengan p-value=0,009. Pada akhirnya penelitian ini memberikan alternatif masukan kepada perusahaan untuk meningkatkan hasil penjualan produk dan mendorong peneliti selanjutnya untuk menganalisis dari atribut pemasaran yang lain.
MENINGKATKAN KINERJA UMKM MELALUI DIGITALISASI PRODUK USAHA PADA KELOMPOK USAHA MIKRO DI DESA MOTOBOI KECIL KOTA KOTAMOBAGU
Authors: Soegoto Agus Supandi , Wenas Rudy Steven , Wahab  , Soeikromo Deasy , Soegoto Andini Pratiwi , Satria Andi Wiratama 
Published: January 2025

MSMEs play an important role in national economic resilience because they can become independent businesses that can increase people's income and welfare. On the other hand, fierce competition in today's digital era has encouraged the community and MSME business actors to be able to compete and develop their businesses through product digitization and business promotion. Advances in internet technology and digitalization have become solutions for business development and efforts to expand the market. This community service aims to: 1) introduce good MSME business planning and management, and 2) improve MSME business management skills through digital technology. PKM activities were carried out in Motoboi Kecil village, Kotamobagu City. The service is carried out using education and training methods through 1) counseling and development of business management, 2) demonstration of the preparation of business financial statements, and 3) training on digital marketing strategies through social media. The results of the activity showed that the participants' ability to plan and implement the business increased, as well as participants were able to understand and use digital technology, as a means of promoting their products on social media, increasing sales and business profits of MSMEs.
Keywords: Digitalization; Internet; Products; Micro-Businesses; Profits
EFEKTIVITAS PROGRAM PEMBERDAYAAN DUKUNGAN SUAMI SIAGA DALAM MELAKUKAN DETEKSI DINI PREEKLAMPSIA
Authors: Meinawati Lusianah 
Published: January 2025

Introduction: Midwives as professionals in maternal and child health services must comply with midwifery service standards. The performance of midwives in implementing midwifery service standards has an impact and has leverage on the quality of antenatal services which further contributes to the reduction in morbidity and mortality rates in mothers and babies. The inability of midwives to provide 24-hour services in the village and find one by one pregnant women with preeclampsia is one of the causes of maternal and fetal deaths. The health condition of pregnant women in the village needs special attention, especially by the husband, a husband must be able to independently detect the health of pregnant women at home. Method: Pre-experimental research design type Pretes-Posttest Design. The subjects of the study were 44 husbands of pregnant women in the working area of the Jombang Regency Health Center, taken by Multistage random sampling technique. The exogenous variable of empowerment of husband support and the endogenous variable is the detection of preeclampsia. The instrument uses questionnaires. The collected data is then processed and analyzed with Wilcoxon statistical tests. Results: Wilcoxon's test results obtained a p-Value of 0.001. From the p-Value value of 0.001 (<0.005) shows that there is an effect of empowering standby husband support on early detection of preeclampsia Conclusion: There is a difference between the skill level of husbands in detecting high-risk pregnant women before and after health education in the implementation of pre-eclampsia screening, so that health education in the implementation of pre-eclampsia screening is effective in improving husbands' skills in detecting high-risk pregnant women.

Keywords: Empowerment, Husband Alert, Early Detection, Preeclampsia
Moderasi Beragama dalam Bingkai Kearifan Lokal: Studi Suku Tidung di Nunukan
Authors: Nani Fitriono Eko , Hatimah Husnul , Titin Usmawati Melisa , Nurhalisa  , Angraini Siti Sarmila 
Published: January 2025

Penelitian ini bertujuan untuk mengetahui bagaimana moderasi beragama sebagai sebuah pemahaman yang telah ada dalam Suku Tidung melalui budaya yang mereka tradisikan dalam kehidupan sehari-hari, yang melalui tradisi itu selaras dengan tujuan moderasi yakni penghargaan terhadap perbedaan dan memahami perbedaan dalam bingkai harmoni. Penelitian ini merupakan penelitian lapangan dengan pendekatan etnografi. Melalui pendekatan etnografi peneliti hendak memotret lebih dekat kebudayaan yang ada pada Suku Tidung dan nilai-nilai moderasi yang dihasilkan dari budaya yang ada, baik dengan observasi langsung maupun wawancara dalam menemukan hasil penelitian. Hasil temuan penelitian menunjukkan bahwa Suku Tidung terus berusaha mempertahankan identitas dan keragaman budaya mereka sambil tetap terbuka terhadap perubahan dan kemajuan zaman. Melalui semangat gotong royong dan kebersamaan, Suku Tidung berupaya memperkuat persatuan dan kesatuan bangsa, serta menjaga keharmonisan antar suku dan etnis di wilayah Nunukan, Kalimantan Utara. Pada sisi lain kebudayaan Suku Tidung seperti Iraw dimaknai tidak hanya sekedar seremoni, namun upaya penghormatan dan perayaan bersama, serta mengakui perbedaan. Dalam hal ini Suku Tidung menunjukkan bahwa harmoni antar umat beragama dapat diperkuat melalui dialog dan kerjasama.
This research aims to find out how religious moderation is an understanding that already exists in the Tidung Tribe through the culture they have traditions in everyday life, which through this tradition is in line with the aim of moderation, namely respect for differences and understanding differences within a frame of harmony. This research is field research with an ethnographic approach. Through an ethnographic approach, the researcher wants to take a closer picture of the culture of the Tidung Tribe and the values ​​of moderation resulting from the existing culture, both through direct observation and interviews in finding research results. The research findings show that the Tidung Tribe continues to strive to maintain their identity and cultural diversity while remaining open to change and progress over time. Through the spirit of mutual cooperation and togetherness, the Tidung Tribe seeks to strengthen national unity and unity, as well as maintain harmony between tribes and ethnicities in the Nunukan region, North Kalimantan. On the other hand, the culture of the Tidung Tribe, like the Iraw, is interpreted as not just a ceremony, but an effort to honor and celebrate together, as well as recognizing differences. In this case, the Tidung Tribe shows that harmony between religious communities can be strengthened through dialogue and cooperation.
Tecnología en las Inteligencias Múltiples: Fortalecimiento del Aprendizaje mediante los Estilos VAK (Visual, Auditivo, Quinestésico) y Metacognitivo en la Enseñanza de Matemáticas
Authors: Paucar Tinajero Pablo Patricio , Casa Mayorga Susana Alexandra , Rodríguez Pacheco Pamela Alexandra , Tipán López Edilma Piedad 
Published: January 2025

En el sistema formativo actual, la incorporación de la virtualidad es fundamental para mejorar la enseñanza, considerando que facilita la personalización del proceso educativo, permitiendo atender las necesidades individuales de los estudiantes según sus fortalezas cognitivas. Objetivo, se propone, investigar la importancia del uso de la tecnología en las Inteligencias Múltiples, los estilos de aprendizaje VAK (Visual, Auditivo, Quinestésico) y Metacognitivo en la Enseñanza de Matemáticas. Metodología. La investigación emplea un enfoque cuantitativo y cualitativo, se efectúa una revisión de literatura para fundamentar teóricamente, se diagnostican las dificultades en operaciones básicas, pruebas, la observación y encuestas; los datos obtenidos se analizan estadísticamente indicando que el 60% de los educandos reporta el uso ocasional de dispositivos tecnológicos por parte de los docentes, y el 52% asimila conceptos mediante multimedia. Conclusiones. Existen oportunidades significativas para la asimilación de contenidos. Además, un 49% utiliza internet ocasionalmente, y un 17% muestra falta de acceso a herramientas digitales al respecto la utilización de la digitalización prepara a los alumnos para enfrentar desafíos futuros con una base sólida de conocimientos y habilidades, influyendo en la formación inclusiva y equitativa, que valora y potencia las diferentes formas de aprender. Resultados, los maestros apoyan al estudiantado a planificar, monitorear y evaluar sus métodos de estudio utilizando diagramas, explicaciones orales, recursos sonoros, actividades prácticas y manipulativas orientados a la comprensión, retención de la información, motivación, participación, autonomía y rendimiento académico.
THE OPTIMATION OF FERMENTATION FOR METABOLITE PRODUCTION BY SYMBIONT Penicillium nalgiovense FROM THE SPONGE Gelliodes fibulata
Authors: Rusmalina Siska , Mahfur Mahfur , Ermawati Nur , Maliah Nabilatun , Ananda Luthfiah , Bintang Pratama Kevin , Evi Ulfiani Riska , Abdul Aziz Danang , Husain Khafidz , Ilma Faza Febi , Hidayatullah Adib 
Published: January 2025

The fungi are sponge symbionts. The fungus Penicillium nalgiovense acc MK087096 is a symbiont of the sponge Gelliodes fibulata. This symbiont has antibacterial activity, which supports the development of sponge-based drugs that are as effective as antibiotics. However, the primary challenge in developing marine resource-based medicine is the availability and sustainability of sponge raw materials. Fermentation biotechnology using sponge symbiont fumgi is an effective solution to address these challenges, as it allows the production of bioactive secondary metabolite compounds in large quantities, which can be used as raw materials for pharmaceutical preparation. The aim of this study was to determine the optimal medium and fermentation duration for producing secondary metabolites with antibiotic properties from the symbiotic fungus Penicillium nalgiovense, isolated from the sponge Gelliodes fibulata. This study was conducted naturally. The symbiotic fungus from the sponge Gelliodes fibulata was cultivated to facilitate growth. Fermentation was conducted with variations in secondary metabolite harvesting times of 2, 4, 6, 8, 10, and 12 days. Secondary metabolites were obstained using liquid-liquid extraction with ethyl acetate. The optimal medium and fermentation time were determined based on the yield percentage for each medium across the six time variations. The fermentation biotechnology of the symbiotic fungus Penicillium nalgiovense acc MK087096 from the spone Gelliodes fibulata was carried out on SDB, PDB, also coconut flake-enriched PDB media. The results showed the growth of the fungus and the production of bioactive secondary metabolites with antibiotic properties ...
Pengaruh Kecerdasan Emosional, Perilaku Belajar, Motivasi, Budaya, Kesiapan, dan Kesadaran Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Kota Surakarta
Authors: Sekarayu Anlistya Nugraha Natasha , Zulfikar Zulfikar 
Published: January 2025

This study aims to examine the relationship between emotional intelligence, learning behavior, motivation, culture, readiness, and awareness with the level of accounting comprehension among students in Surakarta. Purposive sampling was utilized in this study to sample accounting students who responded to a survey from three Suarakarta area universities. Respondent's completed questionnaires were used to gather primary data. Multiple linear regression analysis is the analytical technique used to quantify the effect of independent variables in accounting knowledge. The findings indicate that emotional intelligence, learning behavior, motivation, culture, readiness, and awareness significantly contribute positively to students' understanding of accounting. Regression analysis also suggests that higher values of these variables correspond to higher levels of accounting comprehension achieved.