bluuebunny/crossref_metadata_2025_split huggingface dataset:
Implementación curso virtual de lengua de señas para estudiantes del técnico laboral por competencias de atención a la primera infancia
Authors: Rativa Shirley , Sandoval Nelcy 
Published: June 2022

En el departamento de Boyacá, específicamente en Tunja, existe el Instituto Cenis de Colombia, el cual lleva 21 años formando profesionales en carreras técnicas ofreciendo el servicio de educación no formal a través de Técnicos laborales por Competencias. En este contexto se presenta la necesidad de fortalecer el currículo brindando una oportunidad de capacitación incluyente el cual le permita a los estudiantes en formación adquirir competencias laborales integrales para abordar a la población con discapacidad, Por medio de esta investigación, vamos a evidenciar la necesidad que presenta la institución en cuanto a la priorización de implementar un curso en Lengua de Señas Colombianas, para que las 70 estudiantes del técnico laboral por competencias de atención a la primera infancia se capaciten y de esta manera se fortalezca el currículo del módulo de inclusión con la implementación del curso virtual de lenguaje de señas; como educadores, debemos enfrentar los retos de la educación del siglo XXI en nuestro país; así que tenemos la posibilidad de diseñar propuestas pedagógicas transformadoras y hacer uso de métodos como la investigación acción participativa, la cual nos permite realizar ejercicios puntuales de inmersión social, indagando e investigando diferentes contextos los cuales presenten necesidades que requieran ser transformados de manera inmediata y al utilizar eficientemente los instrumentos de recolección de la información como las encuestas y entrevistas se puede realizar el análisis crítico de los resultados y ofrecer una propuesta acorde con las necesidades de los estudiantes, así mismo se dará un primer paso para que el instituto cenis pueda convertirse en una institución educativa incluyente e inclusiva, que ofrezca educación de calidad a la población con discapacidad, abriendo las puertas a la innovación y flexibilización curricular.
Analisis Pendapatan dan Nilai Tambah Pengolahan Kopi Sanggabuana Sachet di Bumdes Buana Mekar Desa Mekarbuana Kecamatan Tegalwaru Kabupaten Karawang
Authors: Sulandjari Kuswarini , Margaretha Juliana 
Published: June 2022

Kopi menjadi salah satu komoditas yang diminati banyak orang. Pengolahan kopi gren bean menjadi kopi bubuk siap seduh yang dikemas dalam sachet merupakan salah satu upaya untuk omset penjualan, meningkatkan pendapatan dan nilai tambah kopi. Tujuan penelitian ini adalah mengetahui biaya, penerimaan, pendapatan dan R/C serta nilai tambah yang diperoleh dari pengolahan kopi Sanggabuana menjadi kopi siap seduh dalam kemasan sachet. Penelitian dilaksanakan di Badan Usaha Milik Desa (BUMDes) Mekar Buana di Desa MuanaMekar Kecamatan Tegalwaru Kabupaten Karawang, dilaksanakan dari bulan Juli hingga bulan Desember tahun 2021. Data penelitian berupa data primer dan data sekunder. Data primer diperoleh melalui observasi, dan wawancara dengan petugas dan pekerja yang menangani pengolahan kopi. Data dianalisis biaya, penerimaan, pendapatan, R/C Ratio dan analisis nilai tambah menggunakan metode Langitan. Hasil penelitian menunjukkan bahwa pengolahan 20 kg green bean kopi robusta menghasilkan 3.900 sachet dengan harga Rp 1000/sachet. Biaya Rp1.683.965, penerimaan sebesar Rp3.900.000, pendapatan sebesar Rp2.216.035 dan R/C sebesar 2,3 (>1) dapat dikatakan layak. Nilai tambah yang diperoleh sebesar Rp 127.302 per satu kilogram baban baku. Imbalan terhadap tenaga kerja Rp 2.250/kg (1,76 % dari nilai tambah). Imbalan bagi modal dan manajemen sebesar Rp 125.052 ( 98,83% dari nilai tambah).
Theoretical basis of financial stability of universities
Authors: Yurchyshena Liudmyla 
Published: June 2022

Introduction. Changing the paradigm of HEIs, approaches to funding, increasing the financial autonomy of universities, the competitive environment, the formation of strategic directions of development raise the issue of ensuring the sustainability of universities. In the context of reducing budget funding, reducing the number of students there is a problem of sustainable development of HEIs, which requires clarification of the concept of «stability» and «financial stability of university».Purpose is to stability theoretical approaches and to form a holistic system of theoretical provisions for the concepts of «stability», «financial stability of university», definition of criteria and types of financial stability.Methodology. The dialectical method of cognition of discussion approaches of the concept «stability», «financial stability», the analytical method for revealing signs of stability is applied; synthesis method for substantiating the integrity of the studied concepts; system method for systematization of approaches to concepts, definition of classification features. The main results of the study. Approaches to the concept of «stability» are systematized, the concept of «stability of HEIs» is proposed considering two levels - general and individual, the main features of the stability of free economic zones are identified, the relationship. Theoretical approaches to the concept of «financial stability of university» are studied, the author’s approach to this concept is offered, the classification features and types of financial stability of the university are generalized.Conclusions and prospects for further exploration. The result of scientific research is the formation of a holistic view of the categorical apparatus «stability», «financial stability of university», determining the relationship of these concepts, criteria and classification criteria for the division into species. Further research should focus on the development and systematization of methodological tools for assessing the financial stability of universities and the determinants of their measurement.
Historical genesis of integrated reporting
Authors: Serpeninova Yuliia 
Published: June 2022

Introduction. Integrated reporting provides more opportunities to meet the needs of different stakeholders in financial and non-financial information on key aspects of business. An integral part of the study of the theoretical and methodological basis of integrated reporting is the analysis of the main stages of its historical genesis, which allows to identify key events that set the vectors for the development of the concept of integrated reporting. The purpose of the study is to formalize the stages of the historical genesis of integrated reporting based on the systematization of existing approaches, as well as key events in terms of the outlined stages.Methods. The main research methods are general scientific methods of induction and deduction, structural-logical approach, grouping, generalization, systematization, retrospective analysis, methods of comparison and extrapolation.Results. Despite the different theoretical and methodological approaches to the evolution of accounting reporting, scientists agree that the concept of integrated reporting is a logical modern stage in the development of financial reporting. However, scholars’ approaches to identifying key stages in the historical genesis of integrated reporting differ. The following stages of development of integrated reporting have been studied: origin (2000-2009), formation (2010-2013), breakthrough (2014-2017) and development (since 2018). The existing approach is supplemented by a preparatory stage and a list of key events within the selected stages of integrated reporting development. In particular, we consider the adoption of GRI standards, the United Nations Global Compact, the King Report on Corporate Governance, the EU Directive and others to be important events.Perspectives. The concept of integrated reporting is currently under development, characterized by dynamic transformations in understanding the essence, purpose and use. Promising areas of research in this context are the analysis of general global trends in integrated reporting; interpretation and practical application of various standards of integrated reporting; development of methodology for compiling integrated reporting taking into account industry specifics, etc.
David Ricardo – recognized leader in classical political economy (to the 250th anniversary of his birth)
Authors: Chyrak Iryna 
Published: June 2022

Introduction. David Ricardo is a very prominent figure in the history of economic thought. He is a recognized leader in classical political economy and a reputable financier in both Britain and Europe in the first half of the XIX century. He is rightly considered one of the creators of the labor theory of value, he has brought it to its logical conclusion. The scientist made a significant contribution to the development of a scientific method for studying economic phenomena.Purpose of the research is to generalize the economic views of a prominent scientist on economic phenomena and processes, the action of economic laws that ensure the balance of a market economy and the basic principles of economic liberalism; analyze the Ricardo’s views on the laws of social wealth distribution between three classes of society and the impact of the existing distribution of income on the growth of wealth.Methods. The methodological basis of the study are such general scientific methods as analysis, synthesis, induction and deduction, which were used to assess the views, conclusions and recommendations of the scientist to ensure market equilibrium and increase the material wealth of society; historical – to understand the essence of the evolution of existing views on the labor theory of value, the theory of money and land rent; combining the abstract method with quantitative analysis to determine the quantitative characteristics of economic phenomena; positive and normative – to study the main and distinctive features in the views of representatives of classical political economy.Results. It has been researched the David Ricardo’s scientific work and it has been established that he was a prominent representative of classical political economy, a follower and at the same time an opponent of certain theoretical positions of Adam Smith. It was found that the most important ideas of economic theory have been reflected in his labor theory of value, the theory of capital and money, the theory of income distribution, tax theory and the theory of comparative advantage in international trade. It was established that the scientist had made a significant contribution to the development of the scientific method of research, in particular, by introducing the method of convergence from the abstract to the concrete and widespread use of the method of scientific deduction. According to the scientist, the subject of political economy should be the study of the laws of distribution of income between classes of society in the form of rents, profits and wages. D. Ricardo made a significant contribution to the justification of free trade policy in the international sphere, the importance and profitability of foreign trade for countries.Discussion. The prospect for further research is a deeper and more detailed analysis of the methods used by the scientist in the study of economic phenomena and processes. This will allow assessing the Ricardo’s contribution to the formation and development of economics more objective.
DAMPAK PANDEMI COVID-19 TERHADAP INDEKS 9 SEKTOR INDUSTRI DI BURSA EFEK INDONESIA
Authors: Agung Johan Santosa , Susilawati Cicilia Erna 
Published: June 2022

Abstract: The covid-19 pandemic has become a major event in 2020, the spread of with numbers that make tackling COVID-19 a top priority worldwide. Economic uncertainty gives rise to a lot of sector speculation who benefits and loses. This research aims to provide provide an overview to investors, which sectors are worthy of being an investment choice during the Covid-19 pandemic. The research was conducted by taking the index object of 9 industrial sectors on the Indonesia Stock Exchange from January to September 2020. The data was processed using the one sample t-test test technique. The results of the study show that the consumer goods sector is a sector that provides significant positive abnormal return throughout the study period. This matter shows if investors invest in the consumer goods sector during the pandemic will earn higher returns than the market yields.Abstrak: Pandemi covid-19 telah menjadi peristiwa besar di tahun 2020, penyebaran dengan angka yang masif membuat penanganan covid-19 sebagai prioritas utama di seluruh dunia. Ketidakpastian ekonomi menimbulkan banyak spekulasi sektor mana saja yang diuntungkan dan dirugikan. Penelitian ini bertujuan untuk memberikan gambaran kepada investor, sektor mana yang layak menjadi pilihan investasi dimasa pandemi Covid-19. Penelitian dilakukan dengan mengambil objek indeks 9 sektor industri di Bursa Efek Indonesia sejak bulan Januari-September 2020. Data diolah menggunakan teknik uji one sample t-test. Hasil penelitian menunjukan bahwa sektor barang konsumsi adalah sector yang memberikan abnormal return positif signifikan sepanjang periode penelitian. Hal ini menunjukan jika investor berinvestasi di sektor barang konsumsi pada masa pandemic akan mendapatkan return lebih tinggi daripada return di pasar.
IMPLEMENTASI PENATAAN TATALAKSANA DALAM PENERAPAN MANAJEMEN SUMBER DAYA GUNA MEWUJUDKAN REFORMASI BIROKRASI DI LINGKUNGAN TNI ANGKATAN LAUT
Authors: Supriyadi Ahmad , Setyoko Budi , Jumino Jumino 
Published: June 2022

Abstract: Bureaucratic reform is one of the government's efforts to achieve good governance, reform and fundamental changes to the system of government administration, especially regarding aspects of the institution (organization), management and human resources of the apparatus. Through bureaucratic reform, an effective and efficient government administration system is organized. Bureaucratic reform is the backbone in changing the life of the nation and state. Abstrak: Reformasi birokrasi merupakan salah satu upaya pemerintah untuk mencapai good governance, melakukan pembaharuan dan perubahan mendasar terhadap sistem penyelenggaraan pemerintahan terutama menyangkut aspek-aspek kelembagaan (organisasi), ketatalaksanaan dan sumber daya manusia aparatur. Melalui reformasi birokrasi, dilakukan penataan terhadap sistem penyelenggaraan pemerintah yang efektif dan efisien. Reformasi birokrasi menjadi tulang punggung dalam perubahan kehidupan berbangsa dan bernegara. Keyword: Management, Bureaucratic Reform, Indonesian Navy
THE EFFECT OF CUSTOMER VALUE AND CUSTOMER EXPERIENCE ON REPURCHASE DECISIONS THROUGH CUSTOMER SATISFACTION ON GRAB ONLINE TRANSPORTATION (Survey of Grab Customers in Sleman Regency)
Authors: Nurahman Ikhsan 
Published: June 2022

Abstract: The purpose of this study was to determine the direct influence of customer value and customer experience on repurchase decisions through customer satisfaction on online transportation Grab in Sleman. This type of research uses quantitative research with survey methods. The sample in this study is purposive sampling, namely the technique of determining the sample with certain considerations. Data collection in this study used a survey technique using a questionnaire. The results of the study include, customer value has a positive effect on repurchase decisions on Grab online transportation, customer experience has a positive effect on repurchase decisions on Grab online transportation, customer value has a positive effect on repurchase decisions through customer satisfaction on Grab online transportation, customer experience has an effect a positive impact on repurchase decisions through customer satisfaction on Grab online transportation. Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung nilai pelanggan dan pengalaman pelanggan terhadap keputusan pembelian ulang melalui kepusasan pelanggan pada transportasi online Grab di Sleman. Jenis penelitian ini menggunakan penelitian kuantitatif dengan metode survei. Sampel dalam penelitian ini adalah purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Pengumpulan data pada penelitian ini menggunakan teknik survei menggunakan kuisioner. Hasil dari penelitian meliputi, nilai pelanggan berpengaruh positif terhadap keputusan pembelian ulang pada transportasi online Grab, pengalaman pelanggan berpengaruh positif terhadap keputusan pembelian ulang pada transportasi online Grab, nilai pelanggan berpengaruh positif terhadap keputusan pembelian ulang melalui kepuasan pelanggan pada transportasi online Grab, pengalaman pelanggan berpengaruh positif terhadap keputusan pembelian ulang melalui kepuasan pelanggan pada transportasi online Grab.
PENGARUH SIKLUS KONVERSI KAS DAN KONDISI MAKROEKONOMI TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020
Authors: Putra Rama Permana , Ugut Gracia S. 
Published: June 2022

Abstract: This study was conducted to determine the effect of the cash conversion cycle and macroeconomic conditions on profitability and firm value in the construction service industry. This research was conducted in Jakarta involving 154 observations. Data collection was carried out by taking data from the financial statements of construction service companies listed on the Indonesia Stock Exchange from June 2015 to June 2020 as many as 14 companies. Data were analyzed by panel regression. The results of this study indicate that the cash conversion cycle (CCC) has a significant effect on profitability as measured by Return on Assets (ROA). The faster the cash conversion cycle, the higher the profitability. Meanwhile CCC has no significant effect on firm value when viewed from the ratio of Price to Book Value (PBV) and Price to Earning Ratio (PER). Based on macroeconomic conditions, measured using GDP Growth has a significant effect on ROA but does not have a significant effect on firm value when viewed from PER and PBV. The interest rate, which is also part of a country's macroeconomics, does not have a significant effect on ROA and PER but has a significant effect on PBV in this study.Abstrak: Penelitian ini dilakukan untuk mengetahui pengaruh siklus konversi kas dan kondisi makroekonomi terhadap profitabilitas dan nilai perusahaan pada industri jasa konstruksi. Penelitian ini dilakukan di Jakarta dengan melibatkan 154 observasi. Pengumpulan data dilakukan dengan mengambil data laporan keuangan perusahaan jasa konstruksi yang terdaftar di Bursa Efek Indonesia sejak bulan Juni tahun 2015 sampai dengan bulan Juni tahun 2020 sebanyak 14 perusahaan. Data dianalisis dengan regresi panel. Hasil penelitian ini menyatakan siklus konversi kas (CCC) berpengaruh signifikan terhadap profitabilitas yang diukur menggunakan Return on Assets (ROA). Semakin cepat siklus konversi kas maka profitabilitas meningkat. Sementara CCC tidak berpengaruh signifikan terhadap nilai perusahaan apabila dilihat dari rasio Price to Book Value (PBV) dan Price to Earning Ratio (PER). Berdasarkan kondisi makroekonomi, diukur menggunakan GDP Growth mempengaruhi signifikan terhadap ROA namun tidak berperngaruh signifikan terhadap nilai perusahaan apabila dilihat dari PER dan PBV. Untuk tingkat suku bunga yang juga merupakan bagian dari makroekonomi suatu negara, tidak memiliki pengaruh signifikan terhadap ROA dan PER namun memiliki pengaruh signfikan terhadap PBV pada penelitian ini
PENGARUH BAURAN PROMOSI TERHADAP MINAT BELI KEMBALI CAT DULUX DI DEPO KERAMIK KATAPANG BANDUNG
Authors: Ardian Rian , Sudrartono Tiris 
Published: June 2022

Bauran promosi merupakan salah satu bagian dari bauran pemasaran. Bauran promosi adalah cara yang di tempuh oleh perusahaan dalam usaha memberi informasi tentang produk atau jasa. Minat beli kembali akan muncul Ketika konsumen merasakan adanya kepuasan yang diharapkan. Penelitian ini bertujuan untuk mengetahui bauran promosi cat Dulux Bandung, untuk mengetahui minat beli kembali cat Dulux dan untuk mengetahui pengaruh bauran promosi terhadap minat beli kembali cat Dulux pada Depo Keramik Katapang. Metode penelitian yang digunakan deskriptif kuantitatif dengan Teknik pengumpulan data melalui penyebaran kuesioner. Jumlah sampel yang digunakan sebanyak 70 responden. Teknik analisis yang digunakan dengan melakukan uji regresi linier sederhana, uji koefisien determinasi dan uji hipotesis.Hasil penelitian menunjukkan Bauran promosi secara keseluruhan cukup baik dan minat beli kembali dinilai cukup tinggi. Hasil uji hipotesis menunjukkan adanya pengaruh bauran promosi terhadap minat beli kembali cat Dulux pada Depo Keramik KatapangKata kunci : bauran promosi, minat beli kembali, cat dulux ABSTRACT Promotional mix is one part of the marketing mix. Promotional mix is the method taken by the company in an effort to provide information about products or services. Repurchase interest will appear when consumers feel the expected satisfaction. This study aims to determine the promotion mix of Dulux paint in Bandung, to determine interest in repurchasing Dulux paint and to determine the effect of the promotional mix on interest in repurchasing Dulux paint at the Katapang Ceramic Depot. The research method used is descriptive quantitative with data collection techniques through questionnaires. The number of samples used as many as 70 respondents. The analytical technique used is simple linear regression test, coefficient of determination test and hypothesis testing. The results show that the overall promotion mix is quite good and repurchase interest is considered quite high. The results of the hypothesis test show that there is an effect of the promotion mix on the interest in repurchasing Dulux paint at the Katapang Ceramic Depot Keywords: promotion mix, repurchase interest, Dulux paint
Aplikasi Metode Servqual dan TRIZ Untuk Peningkatan Kualitas Layanan di Salah Satu Bengkel Otomotif di Kota Manado
Authors: Neyland Johan S. C. , Mende Jefferson , Rembet Michael E. 
Published: June 2022

Abstract: A quality product and service that is produced needs to be constantly improved given the current increasingly fierce competition. There are many companies that provide similar services that grow like moss in the rainy season so that if a company is negligent or its quality decreases, the customer will leave it, so it is not impossible that the company will go out of business. This research was conducted at an automotive repair company that provides four-wheel vehicle repair services; service is the main product provided by this company so it must be managed properly to increase customer satisfaction. The stages of the research method start from compiling a research proposal based on journals and textbooks related to the method and continue with collecting respondent data for processing and final conclusions are drawn. The research output is the publication of a scientific article in a national journal with ISSN and teaching materials from the Service Quality Management course. From the results of the study, it was found that customers were still not satisfied with the services provided. Abstrak: Suatu kualitas produk jasa yang dihasilkan perlu untuk selalu ditingkatkan mengingat persaingan sekarang ini yang semakin ketat. Banyak perusahaan-perusahaan penyedia jasa sejenis yang tumbuh bagai lumut di musin hujan sehingga jika ada perusahaan yang lengah atau menurun kualitasnya maka akan ditinggalkan pelanggan sehingga bukan tidak mungkin perusahaan itu akan gulung tikar. Penelitian ini dilakukan pada perusahaan bengkel otomotif yang menyediakan jasa layanan perbaikan kendaraan roda empat, pelayanan adalah produk utama yang disediakan oleh perusahaan ini sehingga harus dikelolah dengan baik untuk meningkatkan kepuasan pelanggan. Tahapan metode penelitian dimulai dari menyusun proposal penelitian berdasarkan jurnal-jurnal dan buku teks yang berhubungan dengan metode tresebut dan dilanjutkan dengan pengambilan data responden untuk diolah dan diambil kesimpulan akhir. Luaran penelitian adalah publikasi satu artikel ilmiah dalam jurnal nasional ber ISSN dan bahan ajar dari mata kuliah Manajemen Kualitas Jasa. Dari hasil penelitian diperoleh bahwa pelanggan masih belum merasa puas dengan pelayanan yang diberikan.