bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kepemilikkan Manajerial, Ukuran Perusahaan, Perisai Pajak Non Hutang, dan Leverage Operasi terhadap Struktur Modal
Authors: Salsabila Putri , Afriyenti Mayar 
Published: December 2022

This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.
Pengaruh Fee Audit, Ukuran KAP, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan
Authors: Putra Wikky Lendika , Nelvirita Nelvirita 
Published: December 2022

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON INVESTMENT PADA PERUSAHAAN TAMBANG DI INDONESIA
Authors: Asmarawati Budi , Yuniarto Andriono Eko , Yustrianthe Rahmawati Hanny 
Published: December 2022

This study aims to determine the effect of the Current Ratio, Debt Ratio, Debt To Equity Ratio, and Total Assets Turnover on Return On Investment in Mining Companies listed on the IDX for the 2016-2020 period. This research is a causative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) as many as 48 companies. While the sample used in this study were 30 companies, the sample selection used a purpose sampling technique. Analysis of the data used is multiple linear regression analysis. The results show that the Current Ratio, Debt Ratio, Debt to Equity Ratio, and Total Asset Turnover have no significant effect on Return On Investment in mining companies listed on the Indonesia Stock Exchange (IDX). ) period 2016-2020. Keywords: Current Ratio (CR), Debt Ratio (DR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Return On Investment (ROI).
PERTANGGUNGJAWABAN KORPORASI DALAM KEJAHATAN YANG DIATUR KAIDAH HUKUM TERTULIS: TELAAH KEJAHATAN YANG DIATUR KAIDAH HUKUM TERTULIS KORUPSI
Authors: Dauri Feby Tamara Rahmadhani, 
Published: December 2022

Dikehidupan ini kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korupsi merupakan kejahatan luar biasa di dalam negeri maupun di luar negeri. Adapun kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korporasi namun masih jarang diangakat ke Pengadilan. Dalam praktiknya hanya pidana denda yang dikenakan kepada korporasi kurang memiliki efek jera. Dan banyak terdapat perbedaan para ahli hukum terhadap yang memiliki culpa adalah person kemudian sedikit yang mengatakan bahwa korporasi juga. Pada hubugan pekerjaan dalam perusahaan dan lainnya tidak diatur pemberataan pidana korporasi dimana diatur dalam pasal 2 ayat 2 UUPTK. Oleh karena itu penulis ingin mengangkat masalah pertanggungjawaban korporasi dalam pelaku kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korupsi serta Variabel penghambat dalam pertanggungjawaban kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis korporasi tersebut. Metodelogi yang dipakai Tipe penulisan ini bersifat deskriptif analitis, dalam kaitan dengan pendekatan normatif yang digunakan (a) pendekatan Per kaidah hukum tertulis itu sendirian (statute approach) yaitu pendekatan beberapa aturan hukum bersangkutan (b) pendekatan Konsep (Conceptual approach) untuk memahami konsep pertanggungjawaban pidana dalam tindakan korupsi korporasi. Hasil Penelitian ini menunjukan bahwa Dalam hal ini mekanisme subjek hukum dalam bertanggungjawab atas kejahatan korporasi mematuhi metode pertanggungjawaban hukum yang mengatur tentang kejahatan dalam kaidah hukum tertulis pada standar yang berlaku atas culpa. Akan tetapi akibat korporasi ialah subyek hukum tidak cakap atas culpa oleh karenanya menggunakan metode pertanggungjawaban yang tidak hakiki dalam culpa sebagai mutlak. Metode subjek hukum dalam tanggugjawab kejahatan kiranya adalah Strict Liabilty, Vicorious Liability, Sucsessive Liability, Teori Identifikasi, dan Teori delegasi. Variabel penghambat antara lain penggunaan metode pertanggungjawaban berupa individual, direct, dan based on schuld (sistem pertangungjawaban pidana konvensional), verivikasi culpa korporasi sukar dilakukan, belum ada peraturan korporasi yang menyatakan bahwa subyek kejahatan yang diatur kaidah hukum tertulis semua kejahatan yang diatur kaidah hukum tertulis formil maupun materiil.
Labour and legal aspects of the use of remote work under the conditions of martial law
Authors: Lutsenko O. 
Published: December 2022

In this article, the author reveals some problems of using a remote form of work organization during the period of martial law. The author emphasizes that the conditions for the use of remote work in the conditions of martial law have changed and not for the better for employees.
During the armed aggression, the introduction of remote work became even more important in order to support the country’s economy and help employers and employees organize the work process. Although the Labour Code of Ukraine does not contain restrictions on the use of remote work from abroad by persons working for domestic employers, in wartime there are separate legislative acts that introduce such restrictions (in particular, regarding civil servants, employees of economic entities state sector of the economy). The author focuses on whether such prescriptions-restrictions are not discriminatory, because in remote work, the most important thing is that the employee properly fulfils his/her duties, regardless of where he will actually perform his/her work functions from? In addition, the author emphasizes the lack of objectivity of the prescriptions that gave employers the right to apply disciplinary sanctions against those employees (of the public sector of the economy) who will not perform their labour duties on the territory of Ukraine. The author emphasizes that telecommuting in its essence is a form of work organization that gives freedom to the employee in choosing the place of performance of his/her work function, and the restriction of this freedom nullifies the very nature of telecommuting.
In cases of the spread of an epidemic, a pandemic, the need for self-isolation of an employee in cases established by law, and/or in the event of a threat of armed aggression, an emergency situation of man-made, natural or other nature, the introduction of remote work is the right of the employer. The Labour Code of Ukraine does not require the employee’s consent. The employer is only obliged to familiarize the employee with the order before the date from which remote work is introduced, within two days from the day of its adoption. If the employee cannot work remotely during the existence of the specified circumstances, then the employer can exercise his right to declare layoff or suspend the employment contract.
Simplified taxation system in Ukraine in the conditions of digital transformation
Authors: Soldatenko O. , Brunko V. 
Published: December 2022

In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throughout the territory of Ukraine for all legal and physical entities.
The authors of the article set a goal, based on the idea of a simple, understandable and effective in administration of a simplified taxation system, to propose further directions for the legal regulation of step-by-step actions of the state during the transition to a digital domestic taxation system in the conditions of the implementation of a real tax reform.
Given the insignificant share of the single tax in the revenues of the consolidated budget of Ukraine (about 1.7-3%) there is no need to increase the tax burden on its payers, which has been observed in recent years in connection with the adoption of numerous legislative acts aimed at strengthening regulatory mechanisms of taxation of entities that have chosen a simplified system.
The article proposes specific directions for the legal regulation of processes aimed at the legalization of income through tax amnesty, the gradual rejection of the circulation of cash and the transition exclusively to cashless electronic transactions, the prohibition of barter transactions - for implementation in the conditions of digital transformation throughout the country for everyone, both citizens and business entities of the simplified taxation system in the form of a transaction tax.
According to the data presented in the article, the taxation of transactions at the rate of 1.6% would allow to ensure the annual volume of budget revenues planned for 2022 while minimizing administrative procedures and expenses for them. The adoption of the law on the transaction tax with the simultaneous repeal of a number of legislative and regulatory acts on taxation is an important step for the implementation of real tax reform.
Problematic aspects of derivative financial instruments’ legal regulation
Authors: Trofymenko D. , Sush O. 
Published: December 2022

The development of fully functioning capital markets is an extremely important task at the current stage of development of the Ukrainian economy. With the adoption of the Law of Ukraine «On Capital Markets and Organized Commodity Markets», the issue of comprehensive regulation of the functioning of modern financial instruments would seem to have been resolved. However, the analysis of the current legislation regulating derivative financial instruments shows a number of problematic aspects of their legal regulation. It hasbeenestablished that legal regulation of the market of derivative financial instruments, despite the amendments in the legislation, still contains significant gaps, which generally have a negative effect on the regulation of these financial instruments, create obstacles for the formation of trust by investors, which makes them unattractive for investment. Their fragmented legislative regulation is based on contradictory approaches both to the definition of the categorical apparatus and to the types of derivative financial instruments. The outlined problem negatively affects the active development of the derivative instruments market and creates conditions for abuse by emitters of derivative financial instruments.
The authorshaveindicated that there is a sufficient number of works at the theoretical and legal level, the subjectmatterof which was the study of derivative financial instruments, but the issue of legal regulation of derivative instruments is gaining significant relevance in regard to: changes in the capital market situation; update of existing and introduction of new financial instruments; development of the market of derivative financial instruments that allow us to hedge risks associated with changes in exchange rates or interest rates by means of concluding various types of fixed-termagreements with derivative securities and derivatives. The spread of the use of derivative financial instruments in Ukraine is the key prerequisite for the effective implementation of the process of integration of Ukrainian financial market into the world economy and international financial markets.
The principle of legality in the criminal law of Ukraine and the Federal Republic of Germany: separate regulatory and enforcement aspects
Authors: Berzin P. , Volynets R. , Berzina A. 
Published: December 2022

The article states that today in Ukraine, the principle of legality in criminal law is directly related to criminal law regulation and its mechanism, influencing its "work" in the regimes of violation and observance of criminal law prohibitions. Some of these features do not have a clear understanding in the criminal law of Ukraine. You can find out some of these features by referring to the relevant provisions of the German criminal law.
It is noted that when determining the criminal-legal content of the principle of legality, one should take into account the normative guidelines enshrined in the Constitution, acts of criminal, criminal procedural, etc. legislation.
The authors of the article conduct a consistent analysis of the provisions of the Constitution of the Federal Republic of Germany and the Criminal Code of the Federal Republic of Germany with the aim of clarifying the relevant provisions of the criminal law of the Federal Republic of Germany on the content, structure and application of the principle of legality in order to explain the specific features of the "components" of this principle and its "work" in the criminal law of Ukraine .
The article discloses general and special legal provisions relating to the content and structure of the principle of legality in criminal law, as well as to define the structure and "components" of this principle.
Attention is drawn to the fact that the specified understanding of the principle of legality (its components), which is based on the norms of the Constitution, the Criminal Code, the Code of Criminal Procedure, etc. legislative acts, allows you to determine the specifics of the application of this principle in criminal law.
It is noted that the regulatory guidelines for the researched issue are "presented" primarily in Art. 103 par. 2 of the Constitution of the Federal Republic of Germany and § 1 of the Criminal Code of the Federal Republic of Germany. Thanks to the "work" of this principle, the so-called "guarantee function of criminal law" is ensured in the criminal law of the Federal Republic of Germany.
The structural elements of the principle of legality are defined, which directly affect the "work" of this principle in criminal law. Points of consideration of the principle of legality are determined when comparing the sources of criminal law.
Development of legislation on criminal liability for coercion to marriage in the aspect of combating gender-based violence
Authors: Vasylkivska I. 
Published: December 2022

Ukraine undertook to comprehensively protect universal human rights, to create free from discrimination, physical or mental violence an environment. Meanwhile, the beginning of the large-scale armed aggression of the Russian Federation against our country was marked by an increase in the number of human rights violations, including those related to gender-based violence.
The article examines the national criminal-legal mechanisms of combating coercion to marriage as a form of gender-based violence. It is noted that the criminalization of coercion to marriage, which took place in connection with the fulfillment of the requirements of the Istanbul Convention, was perceived as premature by many researchers. Currently, there are no statistics on forced marriages in Ukraine. At the same time, representatives of public organizations, a number of researchers, mass media confirm the existence of such a phenomenon in our country. Forced marriages are common among the Roma population of Ukraine. Since the beginning of the russian military aggression cases of forced marriages of the military with women from the occupied territories are recorded. These facts are an additional argument in favor of the enshrinement of criminal liability for coercion to marriage in the legislation of Ukraine. Оn the other hand, the lack of a clear definition of the concept of “coercion” in Criminal code of Ukraine makes it necessary to specify the objective side of coercion to marriage. Based on the analysis of scientific and other literature, taking into account the useful legal experience of the foreign countries, the need to establish criminal liability only for forced marriage is substantiated. For this purpose, it is proposed to establish specific methods of this crime: violence or threats of violence. This will help to avoid excesses in the criminalization of coercion to marriage, will add greater socially dangerous to the act, and will also make this norm clearer and contribute to its more effective application in practice. Considering the fact that the Ukrainian legislation on criminal liability enshrines a gender-neutral definition of coercion to marriage, criminological studies regarding men as victims of these crimes are promising.
Some issues concerning the protection of social and economic rights of persons who are serving sentences in the field of execution of punishment of Ukraine
Authors: Likhovitskyy Yа. 
Published: December 2022

The article analyzes the content of economic activity of enterprises of the penal institutions of Ukraine as one of the sources of financing for the execution of punishment and the directions of institutions of the correctional and resocialization process of convicts in the colony and correctional institutions.
This is one of the problematic (legal) aspects, which also affects the financial and economic situation of enterprises of the PIs, as well as in general, on the level and efficiency of the economic activity of the State Criminal Execution Service (DKVD) of Ukraine, the incomes of which serve as an additional source the financing of this system along with the expenditures, which are determined for the maintenance of bodies and GDP in the state budget of Ukraine. Inclusion of the proceeds from the labor use of the convicted persons to additional sources of financing of the State Committee of Internal Affairs of Ukraine. The economically important problem is that the State Criminal Execution Service of Ukraine is financed only by 40% annually from the State Budget; this state of underfunding entails a number of factors such as ensuring the legal rights of sentenced persons to serving sentences in penitentiary institutions, poor treatment of sick persons who are deprived of their liberty, lack of prevention and prevention of morbidity among inmates in penal institutions, low effectiveness of prevention activities with hvoryuvanosti also no special medicines and drugs to provide effective health care of prisoners. The State Criminal Execution Service of Ukraine for carrying out measures on correction and resocialization of convicted persons to imprisonment in penitentiary institutions, this issue is not sufficiently investigated, which in turn affects the state of operational and service and financial and economic activity of bodies and institutions of execution punishments and determines the relevance, the theoretical and practical significance of this scientific article.
Criminology portrait of a person who commits criminal offenses in tourist services provision
Authors: Nesterova I. , Sofilkanych O. 
Published: December 2022

The article is devoted to the study of the offender criminological portrait who commits criminal acts in the sphere of providing tourist services. Most often, when compiling a criminological portrait of an offender, criminologists single out the following components: socio-demographic, social-role, moral-psychological, criminal-legal characteristics.
It is concluded that the criminological portrait of persons who committed criminal offenses in tourism sphere allows finding out more deeply the specifics of this crime, to reveal mechanism of committing criminal offenses, and to better understand the reasons and conditions of considered acts.
When analyzing socio-demographic characteristics, it was established that among persons who committed criminal offenses in tourism sphere, the number of women is 84%; it is determined that, in percentage terms, the number of persons who committed criminal offenses in tourism sphere at the age of 25-29 is 28%, and at the age of 30-40 is 62%. The high educational level of offenders has been established; they are married, as a rule, not poor.
Analyzing the socio-role characteristic of persons who have committed criminal offenses in the considered area, it is determined that it is due to the specifics of the tourist sphere, which is related to the organization of comfortable rest. Therefore, such persons perform an important social role.
It has been established that self-serving consumerism and the desire for profit are the dominant features of the moral and psychological portrait of persons who commit offenses in tourism. They are communicative, able to convince and enter into trust, make a pleasant impression of reliable or desirable person, prone to risk, balanced, capable of self-control and patience.
It is determined that the motivation of illegal acts is always self-interested. The absolute majority of those convicted of fraud in tourism sphere have no previous criminal record; complicity is quite rare; the specified criminal offenses are mostly committed by one person; 79% of persons were convicted for committing the considered criminal offenses and were sentenced to punishment. Most often, the prescribed punishment is imprisonment for a certain period.
The obtained data make it possible to develop a criminological portrait of a person who commits criminal offenses in the tourism sphere; this is a married woman aged 25 to 40 who has not been convicted before, holds the position of head or manager of a travel agency, has a higher education, is a resident of big city, with relatively high level of income, in the system of value orientations, the key place is occupied by selfish and selfish motives, ensuring one's well-being at any cost.