Legal Entity Research Articles

How Critical was the COVID-19 Pandemic? Exploring The Effects on Small Business Finance

A plethora of obstacles frequently confront small business enterprises. Still, many business owners were caught off guard by the unexpected COVID-19 outbreak. This research is a survey of small businesses in the city of Jos, Nigeria. The objective is to determine the financial exposure of small businesses to the COVID-19 epidemic. We obtained primary data from respondents using Likert scale questionnaires. Descriptive analysis was used to address the study questions with the data collected. Our findings showed that liquidity was the worst-hit aspect of business finance. This was closely followed by profitability, while debt management was the least impacted of the three domains. The theoretical argument of the study suggests a pragmatic approach to assessing how external environmental factors affect business entities. The authors recommend that business owners should make concerted efforts to get a financial education.

E-COMMERCE IN INTERNATIONAL BUSINESS

Divers may find plenty of opportunities in the international business world, but staying afloat can be challenging. In addition to the fact that this integration of IB with e-commerce will lead to an increase in complexity, it will also facilitate trade and remove many other obstacles that were previously present. A tremendous asset that one may learn and grow from is the quick growth of partnerships across countries worldwide as a consequence of IB, which has led to the best of each other's land and the flow of products and services. International business encompasses any profitable endeavours that promote the international transfer of goods, services, people, ideas, and technology. What are known as "internal business operations"? They occur within the borders of a nation. When companies buy and sell items, commodities, and services over international boundaries, it's called international commerce. This kind of firm is called an international business. The government or a commercial entity may own such trading techniques. Additionally, the country's economy remains steady. There are no competitors in a perilous nation. A global corporation's tools, goals, and objectives should inform its strategy development process.

ІННОВАЦІЙНІ ТРАНСФОРМАЦІЇ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ БІЗНЕСОМ

Introduction. The innovative potential of business entities indicates their ability to ensure sustainable development and the availability of opportunities to maintain its achieved level in the future, which directly depends on the effectiveness of the accounting and analytical management system and the information produced by it. Changes in approaches to the formation of information at the request of users, the introduction into practice management reports, conducting activities in compliance with the principles of sustainable development, the objective need to adjust vectors of business implementation in the conditions of military operations, and the need to strengthen control over all stages of the full cycle of the economic process actualize the importance of developing an activity strategy. This applies not only to the long-term strategy, but also to the planning of current activities, which significantly increases the value of information regarding the legality of activities at each stage of the economic process. These issues require in-depth scientific research and, based on their results, the development of substantiated proposals aimed at increasing the level of accounting and analytical management support. Problem Statement. The phrase “accounting and analytical support” is quite often included in the title of scientific articles and themes of dissertations for obtaining the scientific degree of Doctor of Economic Sciences and Doctor of Philosophy in the specialty 08.00.09 - Accounting, analysis and audit (by types of economic activity). This does not indicate the exhaustiveness of the problems in the outlined field, but rather actualizes the importance of their in-depth research in the context of meeting the needs of management. The purpose is to consider modern trends in the improvement of the accounting and analytical system of business entities with the actualization of the need to expand the scope of address information at the request of users, to strengthen control over the completeness of the coverage in the process of its formation of all the facts of business practice and conducted operations, and the importance of introducing compliance procedures in this context and financial monitoring. Methods. The logical-abstract method is used, which is based on the elements of the methods of theoretical generalization, analysis, grouping, comparison, description. Results. Society's trust in the accounting institute directly depends on the quality of the information used in the process of evaluating the performance of the activity. Priority is given to summary information, summarized by the indicators of various forms of reporting. This gives reason to evaluate information from the point of view of the “purity” of reporting indicators and the initiation of the characteristic style of the accounting profession and the appropriate behavior of its representatives as managers of a high level of professional knowledge, education, culture and upbringing. It is time to develop a specific code of ethics for a professional accountant as a specialist of a new formation with powerful intellectual potential, a wide range of knowledge and skills, capable of establishing business management on the basis of financial monitoring and compliance. Conclusions. The accounting and analytical system, the components of which can change in the context of taking into account the invariance of management decisions without violating the integrity of the system, remains the informational confirmation of the transition of the business to the platform of sustainable development.

Application of Artificial Intelligence in Justice: Current Trends and Future Prospects

Abstract Background Modern digital technologies are actively being introduced into spheres of society, including justice. Electronic justice at the present stage of development of information technology has moved to a qualitatively new level. It has become obvious that artificial intelligence (AI) is our present, not our future. Objective This article analyzes foreign experience in the implementation and use of AI in justice, identifies possible areas for the use of AI in justice, examines the legal personality of AI and the scope of its competence, and evaluates the prospects for the development of AI in justice. Results The authors identified the following areas of use of AI in justice: organizational sphere of activity of courts; assessment of evidence and establishment of legally significant circumstances; consideration of the case by AI. Also in this study, the stages of introducing AI into justice: short-term perspective, medium-term perspective (5–10 years), long-term perspective. It is noted that at present the work of AI is possible only in conjunction with a human judge. Conclusions The authors noted the feasibility of using AI in resolving issues that require processing a large amount of information and documents in electronic form. This will ensure procedural savings and reduction of time for consideration of disputes on the merits through speed and error-free calculations.

Organization and Implementation of Public Tax Control in Russia: Modern Problems and Ways to Solve Them

Annotation. This scientific research addresses the issues of the functioning and development of public tax control, which is the most important component in the system of guarantees of both the system of constitutional principles (especially democracy and the participation of Russian citizens in the functioning of the public administration system), and the system of rights, freedoms, legitimate interests of individuals and legal entities in Russia. The necessity of incorporating the institution of public tax control into the Russian legal system is substantiated. The article examines various approaches to defining the concept of public tax control and substantiates its author's definition. The work analyzes modern problems that hinder the development of public tax control in Russia, including: the lack of enshrinement of this institution of civil society in the Constitution; not developing specific forms, methods and types of public tax control measures in the Russian scientific legal doctrine; the lack of real powers among subjects of public control to exercise effective public tax control; lack of specialized subjects of public control in this area; poor use of modern information and communication technologies by these entities in their activities; insufficient funding for their activities from state and municipal budgets; weak use of foreign positive experience in organizing and functioning of control of civil society in this area; the absence of specific measures of responsibility for counteracting the legitimate activities of representatives of subjects of public control in criminal and administrative legislation. The article develops and substantiates a system of measures to resolve these problems by: incorporating public tax control into the Constitution of Russia; its details in Russian legislation; expanding the powers of subjects of public control; creation of special entities in the field of public tax control, independent of tax authorities; using in their activities positive foreign experience in exercising public control in the field of tax legal relations; developing a system of federal programs to develop the organizational, technical and financial base of subjects of public control, increasing their use of modern digital technologies; tightening measures of criminal and administrative liability for opposing the legitimate activities of subjects of public tax control.

Insolvency (Bankruptcy) Procedure: Quo Vadis?

The paper examines the conceptual role of the insolvency (bankruptcy) procedure and the emerging trend towards the dominance of this legal mechanism over other (basic) legal categories. Three key categories are given as examples: the institute of non-interference in private affairs, which in the opposite case is transformed into intervention; the institute of limited liability of the founder (participant) and their legal entity, which presupposes a clear separation of the property masses of these subjects; and the institute of limitation period. It is proved that the bankruptcy procedure modifies the perception of the mentioned categories. Intervention becomes acceptable, which finds expression, for example, in the admissibility of challenging transactions and analyzing the debtor’s economic activities. The boundaries of the assets of a legal entity and an individual are blurred out in the context of the institution of subsidiary liability in bankruptcy. Only the statute of limitations, due to current court practice, is still subject to fewer changes, which are nevertheless present.The author concludes that it is unacceptable to consider the institution of bankruptcy as an instrument of unlimited suppression of other legal structures in favor of the interests of the creditor community. An attempt has been made to demonstrate that the legal essence of the institution of insolvency is much broader than is commonly believed. This, in turn, explains the inadmissibility and danger of perceiving bankruptcy proceedings as a kind of «sacred» legal phenomenon.

ТІНЬОВІ ВІДНОСИНИ ПРИ ВИРОБНИЦТВІ ТА ОБІГУ ПРОДУКЦІЇ РОСЛИННИЦТВА В УКРАЇНІ ТА НАПРЯМИ ЗАПОБІГАННЯ ЇМ

Introduction. The sector of national agricultural production and sales of plant products has significant volumes of the shadow economy. First of all, it is about shadow farming on the land and shadow circulation of plant products. Both the owners of the land, who manage non-publicly, and the economy of the country in general suffer from such negative phenomena. Moreover, shadow agrarian production affects other related industries, which increases the scope of the consequences of the illegal economy. Problem Statement. The problem of shadow production and circulation of plant products is complex and has existed for more than a decade. Attempts to solve this problem have not yielded real results so far. There are objective and subjective factors that have caused the existence of shadow production and circulation of plant products in Ukraine. After all, a situation has developed in the country, in which some business entities cannot manage land publicly for a number of objective reasons, while others benefit from shadow management. Participants in the shadow circulation of crop production are land owners who manage their own land alone or give land for use without registering the right to lease. The beneficiaries of the shadow circulation of crop production are land tenants, suppliers of commodity and material values for crop production, buyers of crop production and other subjects who seek and are able to receive profits from shadow operations. The purpose is to justify the necessity of detinization of land management processes and the circulation of plant products. Methods. The following methods are used: abstract-logical, systematization, dialectical and formal logic, expert evaluations. Results. Shadow farming on the land and shadow circulation of plant products were studied. A number of factors have been identified that cause the existence of shadow farming on land and the shadow circulation of plant products. The necessity and possibility of ending shadow farming on the land and the shadow circulation of plant products have been proven. Conclusions. The problems of shadow management on land and shadow circulation of plant products can be solved through legal, institutional and organizational mechanisms, the application of which will be aimed at creating conditions under which public management on land will provide the producer with more economic benefits than shadow management.

Fragmentation of Application of the Personal Law of a Legal Entity in the light of the Amended Law on International Companies

The new version of Federal Law No. 290‑FZ dated 03.08.2018 «On International Companies and International Foundations» adopted in August 2023 confirms the relevance of finding ways to regulate companies incorporated in the Russian Federation. The domestic approach has no analogues because under the Russian doctrine a foreign company can move not only with its rights and obligations, but also with its corporate law. Is it possible to call the foreign law applicable in this way a personal law? Why does the law on international companies not follow the logic of the Civil Code of the Russian Federation and does not directly indicate the application of foreign law to international companies and international foundations as a personal law? Can a foreign law partially encroach on the territory of the application of personal law? Is the personal law uniform and indivisible? To answer these questions, the paper analyzes the key characteristics, as well as the novelties of the institute of personal law in relation to international companies, problems arising in this area and ways to solve them. The author concludes that with the globalization of corporate relations, the fragmentation of the scope of personal law will continue. This actualizes the problem of finding mechanisms for the «seamless» application of the norms of different states in the field of application of personal law. The author emphasizes that legislation on international companies can become a regulatory sandbox and contribute to the inclusion of the most modern and effective institutions and approaches in Russian corporate law. Proposed in the paper amendments to the Civil Code of the Russian Federation and Law No. 290‑FZ preserve the logic of current regulation and reduce the uncertainty of regulation in the field of application of the personal law of an international company, the risks of subsequent changes in legislation for participants in international companies, as well as the likelihood of conflicts in the case of reference to foreign law.

Subjects of the right to a constitutional complaint in Ukraine, Czech Republic and Poland: comparative analysis

The article is devoted to a comparative legal study of the legislation and the practice of its application in relation to the subjects of the right to a constitutional complaint in Ukraine, the Czech Republic and Poland. The author examines the provisions of the Constitutions of the countries, mentioned above, special laws which regulate the right to a constitutional complaint of corresponding subjects, as well as the constitutional courts practice in each of the previously mentioned countries. The study highlights not only a clear list, but also the essence of the subjects of the right to a constitutional complaint in Ukraine, the Czech Republic and Poland through the prism of judicial practice. The author outlined main peculiarities of natural persons, legal entities, in particular legal entities of public law and the state, as well as local self-government bodies as subjects of the right to a constitutional complaint. A significant role is assigned to legal entities and local self-government bodies, because the legislation and judicial practice distinct greatly with regard to these categories of subjects of the right to a constitutional complaint that the legislation and judicial practice in the studied states differ the most. The right of public associations and individuals to file a constitutional complaint on behalf of other (third) persons is also being investigated. The issue of attorneys’ participation in Ukraine, Poland and the Czech Republic both at the stage of preparing constitutional complaints and during court proceedings in each of these countries is revealed. As a result, appropriate proposals were made to improve domestic legislation concerning this issue. Having studied the Czech and Polish approaches to the essence of subjects entitled to a constitutional complaint, the author identified problems and suggestions for improving the relevant legal regulation in Ukraine. In particular, amendments were proposed to Article 56 of the Law of Ukraine “On the Constitutional Court of Ukraine” regarding the definition of the more precise subjects list of the right to a constitutional complaint. Having carried out this comparative legal analysis, the author proposed instances when it is appropriate to grant legal entities of public law and local self-government bodies the right to file a constitutional complaint in Ukraine. The author also provides grounding in irrationality of granting such a right to state bodies in Ukraine because of state administration peculiarities.

Permission for concentration of business entities as a component of the state competition policy

The article examines aspects of current Ukrainian legislation, including regulations of the Antimonopoly Committee of Ukraine on concentration of business entities. The author analyses and compares them, and as a result reveals the legal mechanisms of state control over concentration processes of business entities, which consist in granting permission or prohibition of concentration by the controlling authority. The cases in which concentration is subject to a thorough examination by the supervisory authority and can be carried out only with its consent, as well as cases in which such consent is not required, are considered. The article describes the procedure for business entities to apply to the Antimonopoly Committee of Ukraine with an application for a merger clearance, and also highlights the requirements that must be met by the applicant in such an application for its consideration by the supervisory authority. The article outlines the process of consideration of cases by the Antimonopoly Committee of Ukraine on granting permits to business entities for economic concentration. The rights and obligations of applicants, third parties, interested parties and the supervisory authority during the consideration of cases are described. The list of decisions made by the committee based on the results of consideration of applications, as well as the grounds for their adoption, is considered. The author clarifies the main principles of appealing against such decisions in court or by appealing to the Cabinet of Ministers of Ukraine. The author examines the criteria and types of liability for conducting concentration without obtaining a permit, as well as for providing false information to the controlling authority in the process of obtaining a permit for concentration actions. The article examines the positive and negative factors of the State’s competition policy and legal support for control over concentration processes. The author identifies specific aspects that may have a positive impact on the effective reform of Ukrainian competition law and, as a result, ensure that Ukraine pursues an effective competition policy in the field of control over economic concentrations, which will lead to the prosperity of competition as a driving force for economic and social progress.

Compensation for moral harm caused to a legal entity – does the new Polish Supreme Court resolution of 2023 provide a remedy for the Polish legal system? Some critical remarks in a comparative perspective

In the resolution of 2023 the Polish Supreme Court ruled that legal entities are entitled to claim for compensation for moral damage in a case of violation of personal interests. Although the judgement is of great practical value and very interesting from the theoretical point of view, the court’s justification may raise more doubts than provide answers to the question whether it is justified to grant compensation for moral harm caused to legal entities. With the comparative analyses of the topic the author of this article aims at finding the answer whether the arguments provided by the Supreme Court shall be recognized as convincing and, as as such, shall be approved.

Determining the amounts of membership interests in the charter capital of a limited liability company as an appropriate way to protect the rights of the member through legal proceedings

In the modern context of corporate law, the study of the effectiveness of the protection of corporate rights of participants in limited liability companies (hereinafter – LLC) is an extremely relevant topic for research. Limited liability companies are the most common organisational and legal form among legal entities for conducting business activities in Ukraine, especially at the levels of small and medium- sized businesses. In this regard, the legislative regulation should be based on accessible and reliable mechanisms for protecting the rights and interests of participants, and quick and fair resolution of internal conflicts that may threaten the viability of the business. The processes of state registration of information about limited liability companies are defining components of the transparency of business activities of this type of legal entity. The article focuses on the importance of the unity of law enforcement practice and legal positions of commercial courts in consideration of corporate disputes, which is an important factor for the protection of property rights, stimulation of investments, and ensuring the stability of the corporate sector of the economy. The legal positions of the Supreme Court regarding the exhaustive list of ways to protect the rights of an LLC member have been explored. It is noted that to protect the rights of members of limited liability companies in cases where their corporate rights have been violated, it is important to consider the provisions of part 5 of article 17 of the Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations”. An analysis of judicial decisions reveals controversial issues regarding the application of the provisions of this Law. Within this article, an assessment of the effectiveness of current mechanisms for protecting corporate rights is provided, opportunities for their improvement are identified, and recommendations for improving legislative regulation and judicial practice are developed. Special attention is paid to the analysis of ways to protect the rights and interests of participants in the context of state registration of changes to the charter capital and the amounts of membership interests, as well as the assessment of the proportionality and adequacy of the applied measures.

МОДЕЛІ БІЗНЕСУ УКРАЇНСЬКИХ ОЩАДНИХ БАНКІВ

In the banking system, savings banks represent a special component, as they form their resource base mainly due to the accumulation of population savings. Problem Statement. Ukrainian savings banks are a factor in ensuring financial stability, but at the same time they are vulnerable to depositors’ panic in conditions of systemic stresses. Therefore, the analysis of their activities is important for understanding the prospects of the banking system. Savings banks in Ukraine differ significantly in scale and level of business technology. Leading savings banks are planned by the state for privatization, so they are designed to improve their investment attractiveness, at the same time, the status of state ownership gives such banks additional advantages in the market. The purpose is a comparative analysis of the business models of savings banks in Ukraine and the behavior of such banks on the market. Methods. The authors used the methods of comparative analysis, logical generalization, analysis and synthesis. Results. In Ukraine, savings banks are divided by origin into two categories ( state and private capital), and by a business model into those, focused on lending to business clients and those with a balanced composition of the loan portfolio. The monopoly of the state bank was broken by the entry of banks with private capital to the market. Savings banks are identified based on the ratio of funds raised by individuals to the total amount of balances on customer accounts. A blueprint of two business models for the savings bank segment was built, the structure of assets and liabilities, the development of the branch network and market positions in terms of deposits were compared. The analysis of the efficiency of a sample of savings banks was carried out and compared with the indicators of the banking system (profitability, return on operating expenses, profitability of the loan portfolio, cost of funds of individuals, the branching of branch network), as well as the impact of the business model on the investment attractiveness of banks was assessed, the volumes of savings and allocation of funds in loans to individuals were compared. Conclusions. The research made it possible to identify a specific group of banks with heterogeneous business models: firstly, banks that use public funds mainly to finance business clients, secondly, banks that have a relatively balanced credit portfolio for individuals and legal entities. The segment of Ukrainian savings banks is clearly dominated by two large state-owned banks, and given the state of war and citizens' trust in the state itself, there is no reason to expect a change in leaders. Digitization of products and processes will allow savings banks to compensate for the reduction of the branch network, but other banks also take advantage of this opportunity. and return on investment in technological innovation projects will bring effect in the medium term. To a large extent, the amount of savings accumulated by banks depends on two factors - customer trust and assessment of service quality. Savings bank managers should pay primary attention to this. Excessively high dependence of banks on the funds of individuals can be considered as a disadvantage, rather than as an advantage, if a bank itself works inefficiently.

Hiring Preference and Operational Complexity for Tribal Enterprises

Native American-owned enterprises commonly use preference hiring to promote tribal self-sufficiency and include a population historically excluded from the workforce. Based on interviews with tribal casino executives, we describe how this socially important practice creates operational challenges and how some casinos have addressed these. First, we show that Native American population density and customer satisfaction at tribal casinos are negatively correlated. While managers acknowledge the possibility of some bias against Native Americans, they emphasize the importance of training for tribal enterprises to succeed in their use of preference hiring. We then explore how tribal preference affects workforce recruitment and retention. Finally, we present challenges faced by these organizations in day-to-day capacity planning. Enabled by the unique legal circumstances and ownership structure of tribal enterprises, Native American preference hiring represents an extraordinary commitment to including disadvantaged workers and offers lessons for other organizations seeking to promote diversity and inclusion.

Оpening of proceedings in civil and economic proceedings: a comparative aspect

The article provides a comparative analysis of the problems of opening proceedings in civil and economic processes. The procedural norms of the EU member states, which regulate the procedure for opening proceedings in civil and economic processes, have been analyzed. It is additionally substantiated that the opening of the proceedings in the case is the first stage of proceedings in any private law case considered by the court. Every person has the right to apply to the court if he needs the protection of his rights, in case of their violation, non-recognition or appeal. It has been proven that the presence of such a procedural stage as the opening of proceedings in the case is important in view of checking the compliance of the content and form of the claim statement with the requirements of the law, as well as clarifying the procedural legal personality and in order to prevent abuse of the right to defense. A comparative analysis of the norms of the Civil Procedural Code of Ukraine and the Economic Procedural Code of Ukraine was carried out, which made it possible to single out the following common features: the opening of the proceedings is singled out as a stage within the framework of the legal proceedings; to open a proceeding, a person must file a lawsuit, in which he can request a simplified proceeding; control powers are provided in the court to verify compliance of the claim with procedural requirements, while the same period (five days) is provided for issuing a decision on leaving the claim without movement, changes were simultaneously made to the analyzed procedural codes regarding control over the registration of the electronic cabinet by the plaintiff; judicial control is provided for the compliance of the claim with the requirements of the procedural legislation in the relevant proceedings; in the case of leaving the statement of claim without movement due to deficiencies that can be corrected, the same period for their elimination is given - ten days; similar additional grounds for returning claims, etc. are defined. Differences in procedural norms regarding the opening of proceedings are highlighted. It is substantiated that the opening of the proceedings in the case is a separate stage of the civil process, which is important in view of the realization of a person’s right to judicial protection, which implements the primary tools of judicial control aimed at guaranteeing the balance of private and public interests, in particular the right to fair judicial protection and prevent abuse of the person’s right to defense.

Exploring the intersection of utilitarianism and sustainability in business: A conceptual analysis

Purpose: This research aims to elucidate the benefits commercial entities strive to accrue by implementing sustainability practices, using a conceptual analysis framework to probe into the anticipated benefits underpinning sustainability adoption. Methodology: The study employs a comprehensive literature review to define and establish a framework for utilitarianism and sustainability, focusing on their relationship and implications within the business context. Results: The research findings indicate that sustainability practices can considerably augment the utilitarian objectives of businesses. Energy efficiency initiatives, for instance, can enhance profitability by curtailing energy costs and simultaneously alleviating environmental impacts. Social responsibility endeavours can amplify brand value, solidifying customer loyalty. Elevated employee satisfaction and engagement can foster heightened productivity and competitiveness. Theoretical contribution: This study contributes to the existing body of literature by critically examining the definitions of critical terms and interrogating the ontological validity of the assumed linkage between sustainability initiatives and the anticipated benefits. It also offers a framework illustrating how businesses might integrate the principles of sustainability and utilitarianism, setting a foundation for further exploration of this theme. Practical implications: The research provides valuable insights for businesses seeking to harmonize their activities with environmental, social, and economic impacts in the pursuit of sustainability, while simultaneously aiming to maximize benefits. It underscores the importance of maintaining a delicate equilibrium between sustainability and utilitarianism, as the incorporation of sustainability principles can assist businesses in achieving their profit and benefit creation objectives, thereby fortifying their prospects for enduring success.

Conceptualizing the MNEs Transfer Pricing Behavior: Indonesian Tax Authority Perspective

Indonesian tax authorities currently encounter a lack of cooperative compliance among companies engaged in transfer pricing practices with their affiliated entities across borders. Transfer pricing is commonly associated with tax purposes, such as tax planning or avoidance, which is considered standard practice for business entities. Hence, there is a significant necessity to assess and evaluate the prevalence of tax planning or avoidance through transfer pricing in multinational enterprises operating in Indonesia. To gauge the extent of transfer pricing used for tax avoidance purposes, this study examines the perspective of tax authorities on companies' transfer pricing optimization behavior. Employing a qualitative approach, the study aims to comprehend the utilization of transfer pricing and its implications. The findings provide insights into transfer pricing behavior within companies over time. According to tax authorities, companies are motivated by the benefits of transfer pricing, including revenue optimization, corporate profit allocation, and cost optimization. However, these practices are influenced by various factors that facilitate or constrain transfer pricing activities. Multinational enterprises demonstrate limited awareness of normative beliefs regarding international and domestic transfer pricing regulations. Notably, companies affiliated with large multinational enterprises, possessing a strong understanding of transfer pricing, exhibit a high potential for tax planning or avoidance through transfer pricing arrangements with related parties. These findings contribute to the existing body of research on transfer pricing practices from the perspective of tax authorities as part of the Indonesian government.

Improvement of financial management tools of agricultural enterprises

Financial management of agricultural enterprises, like any other direction of managerial activity, is a complex system consisting of many interdependent elements that collectively determine the financial stability of the subject. The authors defined the principles of financial management in the system of management activities: the principle of complexity after the adoption of management decisions, the principle of variability of approaches to the development of management decisions, the principle of dynamism of management decisions, the principle of compliance of management decisions with the strategic goals of the enterprise. It has been established that the main goal, the achievement of which is aimed at managerial decisions within the framework of financial management, is to guarantee the financial stability of agricultural enterprises based on the organization of the competent distribution of financial resources, their use and movement, and that at the current stage of the development of economic relations, an important factor in increasing the competitiveness of agricultural enterprises enterprises are using digital products that allow automating the management system of business entities. It was found that in order to increase the efficiency of the financial management system, agricultural enterprises need to improve financial resources management tools, one of which is the implementation of the Enterprise Resource Planning System (ERP-system), which automates management activities. The use of such software products will allow: at the enterprise level – to improve the general financial condition and timely neutralization of threats capable of weakening the financial stability of entities; at the level of the national economy – to guarantee the financial security of the state. Improving the financial management system of agricultural enterprises based on the implementation of the ERP software product will allow to increase the effectiveness of management decisions in the field of financial resource management and, accordingly, significantly strengthen their financial stability.

Design of Web-Based Customer Savings Data Information System at Sumber Rejeki Jaya Abadi Cooperative Klaten

Koperasi Sumber Rejeki Jaya Abadi is a business entity engaged in financial savings and loans in Klaten Regency. Customers in the cooperative are required to have savings and before applying for loans, they must conduct deposit transactions and maintain a savings account.The cooperative faces issues with manual recording of customer savings transactions, where data is recorded using physical books. This manual process leads to inconsistent data and inefficiency in managing customer savings transactions since data must be accessed one book at a time. Additionally, the use of physical books for reporting transactions means that the reporting process lacks organization. To address these challenges, the author utilizes the System Development Life Cycle (SDLC) methodology in developing the information system. The system is being built using the PHP programming language with the Laravel framework and utilizes the MySQL database. The primary objective of this research is to create an information system that can assist the administration department in managing customer savings at Koperasi Sumber Rejeki Jaya Abadi in Klaten. By implementing the new system, the cooperative aims to improve data consistency and the efficiency of customer savings transactions, eliminating the need to search through physical books, and enhancing the overall reporting process.

Falling Through the Protection Gaps: Inappropriate Protection of Climate Displaced Persons in the International Refugee Legal Structure

Falling Through the Protection Gaps: Inappropriate Protection of Climate Displaced Persons in the International Refugee Legal Structure