bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reception of the Marketing Communication Function in the Light of Enterprise Research
Authors: Wiktor Jan W. 
Published: February 2023

Abstract
The aim of the article is an attempt at empirical verification of the function of marketing communication. The objective formulated in this way aims to assess the content that companies attribute in their strategies to the basic functions of marketing communication. Thus, it defines an interesting problem of the reception of communication functions by enterprises in the practice of promotional activities. This assessment was made possible by empirical research on a sample of 103 companies. Their selection was random and quota-based with the use of controls due to the industry and the size of employment. The study employed open interviews based on the CATI methodology. The structure of the presented consideration is presented in Figure 1. The work consists of two parts. The first part considers the morphology of marketing communication. It focuses on the structure of the function of marketing communication, and it identifies its three major functions. The second part refers to the results of empirical research and presents its empirical assessment. It aims to identify the actual objectives of communication in the context of its informative function and the principles and value of communicated messages-the forms of persuasion and influence exerted on consumers as well as the role of communication as a company’s competitive strategy in the sector.
The universities and business cooperation — a look from the caucasus countries
Authors: Shonia Devi , Trzmielak Dariusz M. 
Published: February 2023

Abstract
Historically, the Caucasus has always been the object of special interest of dominant international actors due to its favourable geographical location. Such interest continues today. Despite the difficulties in the region (internal conflicts, different economic and political environments), the Caucasus countries-Georgia, Armenia and Azerbaijan-are taking significant steps towards establishing close and solid relations with the European Union (EU), improving the economy, and improving politics. The purpose of this article is to analyse the elements of industry and science cooperation. The university and business cooperation is seen as a very complex field and an important component of the country’s innovative ecosystem which has long been the subject of research and analysis. The presented article provides for a study of the innovation ecosystem and its infrastructure in the countries of the Caucasus, and mechanisms for the development of the university and businessm cooperation (UBC) process, which is of particular importance for these countries, which are characterized by very low rates of innovation and competitiveness.
Automated Transcription of Historical Encrypted Manuscripts
Authors: Antal Eugen , Marák Pavol 
Published: February 2023

Abstract
This paper deals with historical encrypted manuscripts and introduces an automated method for the detection and transcription of ciphertext symbols for subsequent cryptanalysis. Our database contains documents used in the past by aristocratic families living in the territory of Slovakia. They are encrypted using a nomenclator which is a specific type of substitution cipher. In our case, the nomenclator uses digits as ciphertext symbols. We have proposed a method for the detection, classification, and transcription of handwritten digits from the original documents. Our method is based on Mask R-CNN which is a deep convolutional neural network for instance segmentation. Mask R-CNN was trained on a manually collected database of digit annotations. We employ a specific strategy where the input image is first divided into small blocks. The image blocks are then passed to Mask R-CNN to obtain detections. This way we avoid problems related to the detection of a large number of small dense objects in a high-resolution image. Experiments have shown promising detection performance for all digit types with minimum false detections.
A project to catalogize churches built in late Antiquity and the Middle Ages in Abkhazia: outcomes and prospects
Authors: Требелева Г. В. , Саканиа С. М. , Глазов К. А. , Кизилов А. С. , Хондзия З. Г. , Юрков Г. Ю. 
Published: February 2023

В Абхазии сохранилось большое количество христианских храмов разного времени, отличающихся друг от друга по типологии и архитектурными особенностями. Различные архитектурные детали в разных комбинациях и корреляциях между собой - это своеобразные маркеры эпохи создания храма, которые еще предстоит расшифровать исследователям. Для этой цели, а также для введения в научный оборот храмов, не представленных в научной литературе, и был задуман проект по каталогизации.
Christian churches dating back to various times are abundant in Abkhazia. They differ in their typological and architectural details, such as pilasters, window shapes or niches. Different combinations of, or correlations between, architectural elements act as markers of specific periods of construction, and not all of these combinations/ correlations have been identified by researchers. Before starting the identification, though, it is important to examine the statistics of frequency of each detail or element and its spread over time and space. This is the reason for starting a cataloging project - as well as the importance of introducing information on previously undescribed churches
Some graffiti inscriptions in the staircase tower of St. George's cathedral of Yuriev monastery
Authors: Гиппиус А. А. , Михеев С. М. 
Published: February 2023

Публикуются пять надписей XII - первой половины XIII в. Среди них автограф дьяка новгородского женского монастыря св. Иоанна Предтечи, с древнейшим упоминанием особого названия этой обители - «Росткин монастырь»; надписи Созонта и Сергия с самоуничижительными эпитетами лютыи, тативыи и кражии; стихотворная похвала «кривому», но грамотному дьяку Путиле, в которой яркие диалектные особенности сочетаются с книжной синтаксической конструкцией; редкая в древнерусской храмовой эпиграфике доведенная до конца азбука-граффито. Первые четыре надписи публикуются с существенными поправками, пятая издается впервые.
The authors publish five inscriptions which date from the 12th to the first half of the 13th century. Among those is an autograph of a deacon from the Novgorod convent of St. John the Baptist with the earliest record of "Rost-kin" as the common-usage name of that convent; inscriptions of Sozont and Sergius with self-deprecating epithets liutyi, tativyi and krazhii; poetic praise for the "crooked" but literate deacon Putila which displays bookish syntactic patterns yet contains distinctly dialectal phonetic and morphological features; and a fully spelled out alphabet, rarely seen in Old Russian inscriptions. The first four graffiti are published with significant amendments to previous readings, the fifth is published for the first time.
Relationship between the Informal Economy and Local Economic Improvement in the Thembisile Hani Local Municipality in South Africa
Authors: Mahlangu Peter Bongani , Edoun Emmanuel Innocents , Heerden Cornelius Hendrik Van 
Published: February 2023

Purpose: The LED in South Africa complies with the formalisation of economies, the legislative context and the economic development framework. It involves the progression of the informal economy through consideration of its characteristics and potentials together with the standard LED requirements that associate the notion of a green economy and the connections among the unregulated and the official economies. This study investigates the relationship between the informal economy and the LED in the Thembisile Hani local municipality in South Africa.
Methodology: The scholarship uses face-to-face interviews to collect data from respondents in the Thembisile Hani municipality regarding their economic survival experiences.
Findings: The study results show that several limitations such as infrastructure, capital, suitable skills, excessive regulations and security apprehensions compromise the informal economy growth. In addition, the study showed that employment opportunities are created in the informal sector for poverty reduction and economic improvement. Furthermore, inclusive economic development is required because the government have excluded the informal economy from their economic planning processes.
Implications: Municipalities should ensure the enhancement of basic knowledge and a better environment for the informal economy players to create the bridge between the unofficial economy and a sustainable LED in the country.
Pengaruh Pemahaman Perpajakan, Status Sosial Ekonomi, dan Money Ethic terhadap Persepsi Penggelapan Pajak (Tax Evasion)
Authors: Sri Wahyuni Atika , Nurhayati Nunung , Mardini Riyang 
Published: February 2023

ABSTRACT. The biggest revenue for the state so far has come from the tax sector. However, there are still many cases of tax evasion that occur in Indonesia, this is due to differences in interests between the government and taxpayers, especially corporate taxpayers and individuals who own businesses. One of the recent tax evasion phenomena in 2022, the state has suffered losses of up to IDR 24.4 billion due to tax evasion on subsidized fuel transactions in Palembang, South Sumatra. Therefore, this study aims to determine the effect of understanding taxation, socioeconomic status, and money ethics on the Perception of Tax Evasion (tax evasion) of Individual Taxpayers in the KPP Pratama Bandung Cibeunying Area. The data used is primary data. The sampling technique using non-probability sampling with the convenience sampling method obtained 55 samples. The method used uses descriptive and verification methods with a quantitative approach. Data collection techniques using questionnaires. Hypothesis testing was carried out using multiple linear regression analysis using SPSS version 26. The results showed that: 1) Understanding of taxation has a significant negative effect on tax evasion 2) Socioeconomic status has a significant negative effect on tax evasion 3) Money ethics has a significant negative effect on tax evasion Tax evasion.
Abstrak. Pendapatan terbesar bagi negara sampai saat ini berasal dari sektor pajak. Namun, masih banyak kasus penggelapan pajak yang terjadi di Indonesia, hal ini dikarenakan adanya perbedaan kepentingan antara pemerintah dan wajib pajak terutama wajib pajak badan dan orang pribadi yang memiliki usaha. Salah satu fenomena penggelapan pajak yang baru saja terjadi pada tahun 2022, negara mengalami kerugian hingga Rp 24,4 miliar karena terjadinya penggelapan pajak atas transaksi BBM bersubsidi di Palembang, Sumatera Selatan. Maka dari itu, penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, status sosial ekonomi, dan money ethic terhadap Persepsi Penggelapan Pajak (tax evasion) pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Bandung Cibeunying. Data yang digunakan berupa data primer. Teknik pengambilan sampel menggunakan non probability sampling dengan metode covenience sampling diperoleh 55 sampel. Metode yang digunakan menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data menggunakan penyebaran kuesioner. Pengujian hipotesis yang dilakukan dengan analisis regresi linear berganda dengan alat bantu SPSS versi 26. Hasil penelitian menunjukkan bahwa: 1) Pemahaman perpajakan berpengaruh negatif signifikan terhadap Penggelapan Pajak 2) Status Sosial Ekonomi berpengaruh negatif signifikan terhadap Penggelapan Pajak 3) Money Ethic berpengaruh negatif signifikan terhadap Penggelapan Pajak.
Penerapan Kualitas Sistem Informasi Akuntansi Manajemen di Tiga Perusahaan BUMN Kota Bandung
Authors: Nur Alsyifa Nabila , Lestari Rini 
Published: February 2023

Abstract. The quality of a management accounting information system can be defined as the ability of a management accounting information system to produce useful and quality information to meet management's objectives in making and implementing a decision. Information to be received by a company manager needs to be selected according to the characteristics of the management accounting information system so that it can fulfill the achievement contribution of existing managerial performance. The purpose of this study was to determine the quality of management accounting information systems in three BUMN companies in Bandung City. The research method used is descriptive method with a qualitative approach. Data collection technique used is using a questionnaire. The unit of observation is the managers of BUMN companies in the city of Bandung as many as 30 respondents. The results showed that the quality of the management accounting information system in the three BUMN companies in the city of Bandung was very good. This can be seen in terms of integration, flexibility¸ accessibility¸ and media richness which has been implemented very well by managers in three state-owned companies in the city of Bandung.
Abstrak. Kualitas sistem informasi akuntansi manajemen dapat didefinisikan sebagai kemampuan suatu sistem informasi akuntansi manajemen dalam menghasilkan informasi yang berguna dan berkualitas untuk memenuhi tujuan manajemen dalam mengambil serta menjalankan sebuah keputusan. Informasi yang akan diterima oleh seorang manajer perusahaan perlu dipilih sesuai dengan karakteristik sistem informasi akuntansi manajemen sehingga dapat memenuhi kontribusi pencapaian dari kinerja manajerial yang ada. Tujuan penelitian ini adalah untuk mengetahui kualitas sistem informasi akuntansi manajemen di tiga perusahaan BUMN Kota Bandung. Adapun metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Teknik pengambilan data yang digunakan ialah menggunakan kuesioner. Unit observasi adalah para manajer perusahaan BUMN di Kota Bandung sebanyak 30 responden. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi manajemen di tiga perusahaan BUMN kota Bandung sudah sangat baik. Hal tersebut dapat dilihat dari segi integration, flexibility¸ accessibility¸ dan media richness yang telah diterapkan dengan sangat baik oleh para manajer di tiga perusahaan BUMN di Kota Bandung.
Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dan Persepsi Pelaku UMKM terhadap Kualitas Laporan Keuangan UMKM di Kota Bandung
Authors: Farsya Chairunnisa Tiara , Fadilah Sri 
Published: February 2023

Abstract. MSMEs (Micro, Small, and Medium Enterprises) have an important role in the Indonesian economy because they can reduce the number of unemployed, develop a product, and become an opportunity to increase people’s income. One of the reasons why MSMEs go out of business is due to financial management that is not well planned. The purpose of this research was to determine the effect of the application of SAK EMKM and perception of the businessmen on the quality of MSME financial reports in Bandung. The research method is a verification method with a descriptive quantitative analysis approach. The data source used is primary data and the sampling technique is simple random sampling. The hypothesis test used in the research is multiple regression analysis with the results is the application of SAK EMKM and the perception of the businessman have an effect on the quality of MSME’s financial reports.
Abstrak. UMKM (Usaha Mikro Kecil dan Menengah) memiliki peran penting dalam perekonomian Indonesia karena dapat memperkecil jumlah pengangguran, mengembangkan suatu produk, dan menjadi peluang untuk menambah penghasilan masyarakat. Salah satu penyebab UMKM terpaksa gulung tikar adalah manajemen keuangan yang tidak terencana dengan baik. Tujuan penelitian ini adalah untuk mengetahui pengaruh dari penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dan persepsi pelaku UMKM terhadap kualitas laporan keuangan UMKM di Kota Bandung. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan deskriptif analisis kuantitatif. Sumber data yang digunakan adalah data primer dan teknik pengambilan sampel yang digunakan adalah teknik simple random sampling. Pengujian hipotesis yang digunakan adalah analisis regresi berganda dengan hasil yang menunjukkan penerapan SAK EMKM dan persepsi pelaku UMKM atas tujuan laporan keuangan berpengaruh terhadap kualitas laporan keuangan UMKM.
Pengaruh Return on Asset dan Arus Kas terhadap Financial Distress
Authors: Rukmana Riska Adianti , Nurhayati  
Published: February 2023

Abstract. The research originated from the existence of a phenomenon that affected the financial condition of sub manufacturing companies. The automotive sector which was caused by the outbreak of the covid-19 virus in March 2020 attacking the country of Indonesia. The purpose of this study is to determine the influence of Return On Assets (ROA) and Cash Flow (AK) on the Financial Distress of manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2021. The ROA variable will be measured using the net propit indicator dividen by assets, while Cash Flow uses the operating cash flow value indicator dividen by current liabilities. The sample used is 11 sub manufacturing companies. The automotive sector which is listed on the Indonesia Stock Exchande and has the information needed from published annual reports with the 2018-2021 observation range. Based on the sample and the range of observations, 44 samples were obtained in this study. The research method used is a verification research method with an approach using multiple regression analysis. The results of this study will show that Raturn On Assets and Cash Flow have an affect on Financial Distress.
Abstrak. Penelitian ini berawal dari adanya sebuah fenomena terdampaknya kondisi keuangan pada perusahaan manufaktur sub. sektor otomotif yang diakibatkan oleh adanya wabah virus covid-19 pada bulan maret 2020 menyerang negara Indonesia. Tujuan dari penelitian ini yatu untuk mengetahui besarnya pengaruh Return On Asset (ROA) dan Arus Kas (AK) terhadap Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pada variabel ROA akan diukur menggunakan indikator laba bersih dibagi dengan aktiva, sedangkan Arus Kas menggunakan indikator nilai arus kas operasi dibagi kewajiban lancar. Sampel yang digunakan yaitu sebanyak 11 perusahaan manufaktur sub. sektor otomotif yang terdaftar di Bursa Efek Indonesia dan memiliki informasi yang dibutuhkan dari laporan tahunan yang dipublikasi dengan rentang pengamatan 2018-2021. Berdasarkan sampel dan rentang pengamatan, maka diperoleh 44 sampel dalam penelitian ini. Metode penelitian yang digunakan adalah metode penelitian verifikatif dengan pendekatan menggunakan analisis regresi berganda. Hasil penelitian ini akan menunjukkan bahwa Return On Asset dan Arus Kas berpengaruh terhadap Financial Distress.
Pengaruh Perputaran Modal Kerja dan Pertumbuhan Penjualan terhadap Tingkat Profitabilitas
Authors: Dinda Putri Sacharissa  , Helliana  
Published: February 2023

Abstract. The company's main goal is to maximize profitability in each period. Profitability is very important for a company, because with high profitability, the quality of the company is good. This study aims to determine the effect of working capital turnover, sales growth on profitability. This research was conducted at plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research method uses a descriptive method with a quantitative approach. The population of this research is basic and chemical industry companies. Sampling in this study used a non-probability sampling technique using purposive sampling, the samples in this study were 11 companies in the plastics and packaging sub-sector with a total period of 5 years. The data used is secondary data and data collection techniques with recycling techniques. Analysis of the research data used multiple linear regression using SPSS version 25 software. The results showed partially that working capital turnover had a positive and significant effect and sales growth had a positive and significant effect on profitability as measured by ROA. Simultaneously working capital turnover and sales growth have a significant effect on profitability in plastic and packaging sub-sector companies listed on the IDX in 2017-2021.
Abstrak. Tujuan utama perusahaan adalah memaksimalkan profitabilitas pada setiap periode. Profitabilitas sangatlah penting bagi sebuah perusahaan, sebab dengan profitabilitas yang tinggi, maka kualitas perusahaan tersebut baik. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja, pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada perusahaan sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dari penelitian ini adalah perusahaan industri dasar dan kimia. Pengambilan sampel dalam penelitian ini menggunakan teknik non probability sampling dengan menggunakan purposive sampling, sampel dalam penelitian ini sebanyak 11 perusahaan sub sektor plastik dan kemasan dengan jumlah periode 5 tahun. Data yang digunakan adalah data sekunder dan teknik pengumpulan data dengan teknik dokumentasi. Analisis data penelitian menggunakan regresi linier berganda dengan menggunakan software SPSS version 25. Berdasrkan hasil penelitian menunjukan secara parsial bahwa perputaran modal kerja berpengaruh positif dan signifikan dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap profitabilitas yang diukur dengan ROA. Secara simultan perputaran modal kerja dan pertumbuhan penjualan berpengaruh signifikan terhadap profitabilitas pada perusahaan sub sektor plastik dan kemasan yang terdaftar BEI tahun 2017-2021.