Economic Subjects Research Articles

UPAYA MENINGKATKAN MOTIVASI BELAJAR SISWA PADA MATERI EKONOMI KREATIF MELALUI PENERAPAN MODEL PROBLEM BASED LEARNING KELAS IX SMP NEGERI 1 PASARIBU TOBING

This research aims to investigate methods to enhance the learning outcomes of creative economic subjects among 9th-grade students at SMP Negeri 1 Pasaribu Tobing through the implementation of a problem-based learning model. The research findings indicate an improvement in student engagement throughout the stages of the Problem-Based Learning model in the subject of Social Sciences (Creative Economics), with nearly all types of activities exceeding 70% from Cycle I to Cycle II. Student learning outcomes showed improvement with the utilization of problem-based learning models. The increase in learning outcomes is evident from the rise in the number of participants achieving the Minimum Completion Criteria (KKM), which increased by 24.14%. The average learning outcomes score was 69.66 in Cycle I, which increased to 80.69 in Cycle II. Furthermore, students' responses and attitudes towards the implemented problem-based learning model were highly positive.

Human capital management – values, competencies, and motivation – concerning Industry 4.0

The article aims to determine the current situation in economic subjects (ESs), what values and competencies are for managers and executives, and what motivational factors are essential for financial entities in the era of Industry 4.0. The article used standard scientific methods, such as analysis, synthesis, induction, and deduction, but also methods, such as content analysis of professional and scientific literature, comparison, modelling, and basic statistical methods, which verified the dependencies between the selected elements. The article processes data from a questionnaire survey conducted in 2020 (905 respondents) and 2021 (561 respondents). The respondents who filled out the questionnaire survey were managers or owners of ESs, which are based in Slovakia and are classified as micro, small, medium, or large enterprises. We found in the study that there is a dependence between the employment orientation of managers and the use of career motivation factors, as well as between the passion for work and the creativity of employees, and between the technological and IT skills of managers and executive employees. It is surprising that ES in Slovakia consider soft skills more important than technological ones despite the pressure to support and develop people’s digital skills.

PENERAPAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING PADA MATERI MASALAH EKONOMI DALAM SISTEM EKONOMI DI KELAS X-TKJ SMK NEGERI 1 FANAYAMA

This research aims to enhance the activity, interest, and learning outcomes of tenth-grade students at SMK Negeri 1 Fanayama in the subject of economics after participating in Problem-Based Learning (PBL). This study employed a Classroom Action Research (CAR) conducted in two cycles, each comprising three sessions. The research was conducted in the tenth-grade classrooms of SMK Negeri 1 Fanayama. Data collection techniques included tests, observations, and questionnaires, while data analysis utilized quantitative descriptive analysis. Test techniques were employed to measure student learning outcomes, observations were carried out to assess student activity during learning sessions, and questionnaires were used to gauge student interest in learning while participating in PBL sessions. The findings revealed an improvement in learning mastery, learning interest, and learning activity from the initial stage to the second cycle. The learning outcomes in the second cycle reached the predetermined success indicator, with learning outcomes in the second cycle increasing to 100% from 89% in the first cycle, while student interest in the first cycle, at 89%, increased to 100% in the second cycle, and student learning activity at 100% in the first cycle increased to 100% in the second cycle. These improvements indicate the success of implementing the PBL learning model. Thus, it can be concluded that the enhancement of students' economics learning activity, interest, and outcomes through the PBL learning model has been successfully achieved.

The Theory of the Evolution of Economic Relations as an Approach to Generalize the Theory of Games

The Theory of Games in the classical sense uses the idea of a system of economic relations of one type, namely economic relations of a private nature when the goal of rational behavior of the subject of economic relations (ER) is to maximize the benefit (own profit). In the process of evolution, economic relations go through several stages (namely 16), and for each stage, the set of characteristics of the basic elements strictly differs from the set of other stages. The rational behavior of the subjects is largely determined by this particular set of characteristics. Thus, the corresponding Theory of Rational Behavior of Economic Subjects (TRES) is the generalization of the Theory of Games for application in economics (that is, it applies not only to one type of economic relations, aiming at private benefit). Another aspect of the generalization of the Theory of Games in conditions of global information and computer accessibility is the transition from money as a medium of exchange that was a “transferable numerical utility” to another medium of exchange - a full range of goods with the complete dynamically changing set of exchange coefficients as a “generalized medium of exchange” that organically corresponds to the economic content of the production process.

Penerapan Model Discovery Learning untuk Meningkatkan Hasil Belajar pada Materi Pengertian Pendapatan Nasional pada Peserta Didik Kelas XII IIS SMA Negeri 1 Parmonangan

This Classroom Action Research was conducted with the aim of knowing the improvement of learning outcomes on the material of Understanding National Income in class XI.IIS SMA Negeri 1 Parmonangan students through the application of the discovery learning learning model.` The research method used in this research is class action research with stages starting from planning learning, implementing, observing and reflecting, which is carried out from cycle I to cycle II and so on until recommendations are obtained, student learning outcomes and classical absorption of students in the last learning cycle are complete. The research subjects in this study were students of class XI.IIS SMA Negeri 1 Parmonangan in the 2022/2023 academic year. The number of students of class XI.IIS SMA Negeri 1 Parmonangan studied was 16 people. The results showed that the activities of students in carrying out the stages of the discovery learning model in economic subjects (Penegrtian and Benefits of National Income) had increased, starting from cycle I to cycle II, namely almost all types of activities were above 70%. The learning outcomes of students have increased while using the discovery learning model. The increase in learning outcomes was seen in the number of participants who reached the KKM increased and increased by 31.25%. The average value of learning outcomes in cycle I was 56.25% and in cycle II the average learning outcomes increased to 87.50%. Then the responses and attitudes of students towards the discovery learning model applied were very positive.

Analysis of the current situation and identification of problems in the evaluation of intellectual potential

This paper discusses the theoretical and methodological foundations of the study of the intellectual potential of the population. In the presented research, intellectual potential is the subject of multidisciplinary studies, particularly philosophy, sociology, economics, technology, psychology and pedagogy. To this end, this paper analyzes intellectual potential as a multidisciplinary research field, and examines the main theories, concepts and approaches in this field. Relevant scientific literature on the evaluation of intellectual potential is studied, actual research fields are determined, and their current status is analyzed. The indicators for the evaluation of research activity and efficiency of science in research institutions and organizations are determined. This work explores the international experience in evaluating the activities of scientific organizations, and analyzes the purpose, organization and results of the evaluation in some countries. In the end, it examines the state-of-the-art of scientific potential in the scientific organizations and institutions of Azerbaijan, and presents the important results of the conducted fundamental and applied research and some indicators used in the evaluation of the activity of research organizations.

THE EFFECT OF STUDENT’S DIGITAL LITERACY AND SELF-EFFICACY ON STUDENTS LEARNING INDEPENDENCE WITH LEARNING MOTIVATION AS AN INTERVENING VARIABLE

This study aims to determine the effect of student digital literacy and self-efficacy on student learning independence in economic subjects through learning motivation as an intervening variable in South Jakarta State High School. This study is to determine the direct and indirect effects. Research using quantitative methods with data collection methods using questionnaires. The total population is 180 students from the sample used in class XI economics. The results of this research analysis are that there is a direct influence of student digital literacy variables on learning independence, there is a direct influence of self-efficacy variables on learning independence, there is a direct influence of learning motivation variables on learning independence, there is a direct influence of digital literacy variables on learning motivation, there is a direct influence of self-efficacy variables on learning motivation, there is an indirect influence of digital literacy variables on learning independence through learning motivation, good digital literacy can find information from various sources through the internet, so learning motivation will increase when it can get information easily which will have an impact on the independence of students in finding material and doing assignments independently. There is an indirect influence of self-efficacy variables on learning independence through learning motivation, Students who are able to increase their confidence in their ability to complete a particular task by having the desire and desire to succeed will encourage the emergence of learning independence in students.

Strategic Management Methods in Islamic Economics and Finance Research

This study tries to review the application of research using the Strategic Management method in the theme of Islamic economics and finance. It uses descriptive statistical analysis based on selected 72 article publications. The entire sample publications have published from 2007 to 2019. The data is then processed and analyzed into 4 clusters using the VOSviewer application program to find out the bibliometric map of research development in the field of strategic management indexed by Scopus. The results show that research using the Strategic Management method is still dominated by Islamic banking followed by Halal Industry, and Islamic microfinance. The rest are issues about waqf, BMT, Islamic Finance, Islamic Economic Development, Sharia Compliance. Indonesia, Malaysia and Iran are the 3 countries with the most study areas compared to other countries. The most widely used method is the SWOT Analysis, IFE EFE method, Delphi Method, QSPM Method

Motivasi Belajar dan Lingkungan Keluarga Terhadap Hasil Belajar Siswa Kelas XI Mata Pelajaran Ekonomi

The research aims to analyze how learning motivation and family environment partially or simultaneously affect the learning outcomes of economic subjects for class XI students of SMA Negeri 1 Tanjunganom Nganjuk. The approach used is quantitative correlation with the subject, namely 144 children of the saturated sample technique. Data were obtained through questionnaires and tests. Data analysis is multiple linear regression. The results showed a significant influence of learning motivation and family environment, partially or simultaneously, on the learning outcomes of economic subjects in class XI SMA Negeri 1 Tanjunganom Nganjuk.

Fraudulent Financial Reporting: How far has it been Researched?

This study aims to determine the development and trend map of fraudulent financial reporting research that is published by a reputable journal in the theme of economics and finance. The data analyzed were more than 91 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the research in this topic. The results showed that the number of publications on the fraudulent financial reporting research experienced a significant increase. The results show that the most popular authors are Groove H and Carcello JV, and the most popular keyword topics are Financial, Reporting, and Fraudulent. Apart from that, there are several trend topics related to fraudulent financial reporting.

Examining the Impact of Gender Differences on Language Expression: A Sociolinguistic Perspective

This study explores the impact of gender differences on language expression from a sociolinguistic perspective. Focusing on undergraduate and master’s degree students in China aged between 19 and 25, the research employs a questionnaire and sample analysis methodology to investigate three aspects: frequency of emotional expression, communication style, and topic choice. Results indicate no significant gender differences in frequency and style of verbal expression, with minor differences observed only in topic preferences related to political and economic subjects. These findings suggest that gender does not have a substantial influence on language expression, highlighting a potential cognitive bias in the perception of gender roles in language usage.

Conventional and renewable energy sources and the carbon footprint

It is accepted that energy is among the main, if not the most important, anthropogenic source of carbon dioxide (CO2) emissions. It is for this reason that many efforts are aimed at finding alternative, non-CO2-emitting energy sources. For several decades, large-scale projects have been invested in the construction of solar and wind power plants, which are claimed to be the most environmentally friendly way to obtain energy. Today, the European Green Deal and international climate policy are currently among most actual topical political and economic topics. How true is this and is this energy capable of solving the “greenhouse effect” problem? Is it capable of meeting our needs for reliable, consistent and cheap energy? Is the “greenhouse effect” caused by human activity at all? These are questions that this article seeks to answer. I am well aware that I am going to violate the purportedly consensual, common understanding of these matters I am also aware of the existence of certain, albeit unwritten, limitations in expressing opinions on these issues. But I am convinced that science is a sequence of stated hypotheses, their denial, challenge, improvement, modification and so on. That is, science is not a place for searching for consensus, but for a productive dispute leading to the correct conclusions.

ПІДХОДИ ДО ПІДВИЩЕННЯ РІВНЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ ГРАМОТНОСТІ УКРАЇНЦІВ ЗАСОБАМИ БІЗНЕС-ЖУРНАЛІСТИКИ

According to the results of an empirical study using a sociological survey method, it was established that Ukrainians are oriented towards receiving information from various digital platforms (92 %). Business topics in the structure of daily information consumption take third place according to the recognition of 43 % of respondents, military (69 %) and entertainment (50 %) are more popular. It was found that more than 91 % of respondents have little or limited knowledge of financial literacy and only 3 % of 138 respondents feel knowledgeable and prepared. Among the main problems in the perception of business information, which limits contact with it: the complexity of the presentation, the accumulation of numerical data, the use of difficult-to-understand terminology. Instead, the interviewees expressed the need for a simplified explanation of the subject of the material (46 %), illustration with specific examples (32 %), integration of the message with social platforms, which naturally updates the infotainment toolkit (16 %). Based on the expectations of the audience, promising recommendations for authors of media content on economic topics are proposed, including: the need to simplify professional concepts, avoid jargon, complex theories without explanation; visualization, as an irreplaceable criterion for interpretation and approximation of the subject of presentation; use of interactive digital platforms; initiation of educational columns, projects, thematic blogs, audio podcasts, selections, digital almanacs dedicated to economic literacy in the media; activities in social networks, systematic educational work in the format of infographics, Stories, Reels; stimulating critical thinking of your audience; use of the principle of convergence of interests, localization of global problems; polyphony of feedback possibilities. An educational infographic has been developed to explain certain aspects of the financial and economic sector that users encounter in everyday life.

Basic translation methods English-vietnamese and Vietnamese-English on the topic of economics

Translation is a difficult skill in language learning in general and in learning English in particular. Translation on economic topics is often considered an interesting topic, attracting many readers; however, it is a challenging subject due to economic terminology, sometimes influenced by translation methods. This article is based on translation theories to explore translation methods from English to Vietnamese and Vietnamese to English on the topic of economics. It aims to provide insights into translation and propose some basic translation methods, along with examples of translated texts related to the “Economics” topic, to enhance vocabulary in economic terms and refine translation skills for learners.

Formation of Financial Literacy as a Key Competence in the Content of Future Primary School Teacher`S Professional Training

The article presents the results of a study on the content of the concept of "financial literacy" and the current state of the issue concerning the development of financial literacy as a key competency in the professional training of future primary school teachers. To identify the content component of future teachers' readiness to instill financial literacy in primary school students, methods of pedagogical observation during undergraduate and graduate student teaching practices, and content analysis of existing methodological materials for primary education were used to detect economic (financial) themes within the technological educational domain. The analysis of theoretical and methodological literature revealed that the concept of "financial literacy" as a key competency for citizens has the same content for both primary education recipients and future teachers, explained by the very idea of "literacy" as a foundational level of knowledge and competencies. Observations showed a low level of financial competence and interest in exploring financial-economic aspects among future teachers during their practical teaching sessions. It is anticipated that in the professional training of primary education teachers, financial literacy as a personally significant competency should be combined with readiness to develop financial literacy in students. Conditions for such training include the use of personalized, competency-based, and coaching approaches. Based on the content of the concept of "financial literacy," key principles for developing financial literacy in students have been formulated: transparency of information, volunteerism and charity, autonomy of the child's budget; gradual accumulation of financial experience; combination of financial awareness and critical thinking; experience formation through play;

Analiza upravljanja privrednim subjektima koji obavljaju delatnost poljoprivredne proizvodnje

In this paper, the authors present the specifics of the management of economic entities in the field of agricultural production in the Republic of Serbia. In addition to the goals that all business entities are faced with, which are economic goals that are reflected in the realization of profits for the sake of business security for a long period of time and safe survival in a constantly turbulent environment, and legal goals that oblige first-class entities to operate in accordance with legal regulations, limiting conditions of freedom of management, in the form of respect for high ethical principles, are set before economic entities engaged in agricultural production due to the use of agricultural land that represents a good of general interest and a natural resource. This activity has a significant impact on human health and the environment. The authors used a survey of the owners of 40 agricultural farms and small businesses in the territory of the municipality of Ruma and other stakeholders, first of all buyers of goods of the surveyed economic entities, then extensive literate review and the method of comparative analysis. The results of the research show that for those economic subjects whose business requires the trust of citizens and protection of the environment, respect for high ethical principles in business, could be the tip of the scales that will determine their survival on the market. It has been shown that compliance with the rules of business ethics, in the long term, brings the business entity more profit, so compliance with those rules is becoming more and more universal. That is why agricultural producers follow the ethical principles of responsible business. The role of the Government of the Republic of Serbia could be crucial here with certain types of assistance, which would further improve the sustainable development of agricultural entities.

РЕГУЛЯТОРНІ РЕАЛІЇЇ ОСУЧАСНЕННЯ МІЖДИСЦИПЛІНАРНИХ ЗВ’ЯЗКІВ У СИСТЕМІ ВИЩОЇ ОСВІТИ ПРИ НАБУТТІ ЕКОНОМІЧНОЇ ОСВІТИ В ГАЛУЗЕВИХ ЗВО

In Ukraine, as part of the implementation of the higher education system, the training of students in higher education institutions is carried out on the basis of the List of Fields of Knowledge and Specialties in which university students are trained. This document is a framework regulatory document and over time has been amended and supplemented in response to the current challenges of the modern higher education system. Currently, the Ministry of Education and Science of Ukraine has prepared for public discussion a draft resolution of the Cabinet of Ministers of Ukraine “On Approval of the List of Fields of Knowledge and Specialties for Training of Higher Education Students”. The structure and number of the fields of knowledge and specialties is close to the list of fields of the International Standard Classification of Education; and the document is another step towards the transition to common statistical standards and classification systems to harmonize and ensure the comparability of government statistics with such international standards and recommendations as the UN international standard classification systems. The article analyzes the regulatory elements of the modernization of interdisciplinary relations in the system of higher education using the example of economic education in industry-specific higher education institutions by means of a comparative analysis. The article is based on the interdisciplinary links of economic subjects with the philosophy and humanities and special technical subjects taught in industry-specific universities. In the context of this direction, the author’s view on the interdisciplinary relations of disciplines in educational and professional programs as a certain meaningful scientific environment, in the context of “smaller” and “wider” philosophical circles in terms of the actual state and with the aim of assessing further progressive development based on the potential state, is represented. The author's view of interdisciplinary relations through the philosophical circles of the scientific environment became the basis for the introduction of the idea of for mathematical calculations of quantitative and qualitative assessments of the level of interdisciplinarity using such mathematical apparatus as a Venn diagram, and using a Euler’s circle for the visual representation of certain interdisciplinary relations. Based on the results of the calculations and a developed actual model of interdisciplinary relations in the educational and professional program, it is proposed to further compare the model with the reference standard of the balanced model of the interdisciplinarity system in the process of meaningful construction of the educational program in the specialty as a scientific environment.

ЕКОНОМІЧНА ТЕОРІЯ У СИСТЕМІ ПІДГОТОВКИ МЕНЕДЖЕРІВ

The article examines the problems of implementing the competency approach in the process of training managers on the example of teaching a course in economic theory. The relevance of this problem is due to new challenges for the management education system, when the emphasis changes and shifts from the simple transfer of knowledge to the acquisition of certain skills for adaptation to constantly changing economic and social conditions. Therefore, the educational process should be aimed at determining and achieving specific professional results, where theoretical knowledge is an extremely important component for achieving a high professional level. The study of economic theory is the basis for the formation of an economically literate personality, which is the basis for the formation and functioning of a developed national economy of the state. The object of economic theory is the economic processes in society and the functioning of its economic system, the main function of which is the creation of favorable conditions for achieving economic or social benefits both for individuals or groups and for society as a whole. Education in the field of management should combine theoretical knowledge with practical aspects of market behavior of economic subjects. The task of this discipline is to study the general principles of the economic functioning of society, to study the patterns of development of economic systems, to carry out an analytical study of the mechanism of their use by people in the process of economic activity, as well as to determine the key characteristics of the main socio-economic systems and the directions of their evolution. The main goal of studying economic theory is to develop a system of knowledge about the social form of production of economic relations, problems of effective use of limited production resources and methods of meeting public needs in various socio-economic entities. The specifics of the content of vocational and economic education are determined by the requirements for its final result, namely, the creation of a harmonious and comprehensively developed personality who possesses professional knowledge, skills and abilities, which are the basis for self-realization in the economic and managerial sphere of society and provide a complex and multifaceted study of laws economic life of society.

FORENSIC ACCOUNTING ASPECT OF BANKRUPTCY

Not infrequently in practice, bankruptcy arises not only as a result of market influences, but also as a result of misuse of creative accounting. Contemporary practice shows that the use of creative accounting has brought many economic subjects to bankruptcy. Such cases of bankruptcy malfeasance unequivocally indicate the existence of a wide range of manifestations and criminal schemes. Precisely, the analysis of forms, techniques and methods of execution of bankruptcy fraud is a challenging task for forensic accountants. The aim of this work is to show the specifics, basic features and symptoms of bankruptcy fraud, as well as models for predicting bankruptcy.

On relevance of borrowing the term «resilience» into Russian: as exemplified in professional economic texts

At the present stage of development, various cultures, economies, language systems and societies in general are in close interaction with each other. The processes of borrowing and assimilation of loan words in the language are becoming the most significant ones in the linguistic development of modern society. They bring to the fore the problem of the justified borrowings, which seems to be one of the most relevant for linguists. This article attempts to answer the question if the borrowing of the term «resilience» by the economic terminological system of the Russian language is justified. The issue of possible unification of the «resilience» concept and development of its clear structure is debatable in the Russian-speaking academic community and is of interest to both linguists and economists. The identification of the content constituents of this economic concept and its description for further unification of the economic conceptual apparatus can contribute to reflecting the multidimensional nature of that linguistic fragment of the world in which this concept is presented. The research methodology is a set of methods used in linguistic research, namely content analysis, analysis of dictionary definitions and articles of etymological dictionaries, frame modeling of a scientific concept, comparative analysis, and analysis of the phenomenon under study in synchrony and in diachronic timelines. The empirical material of this study was a corpus of 32 texts in English and 35 texts by Russian-speaking authors. The corpus is concentrated on economic topics, and mainly consists of academic papers. The results of the complex analysis demonstrate minor differences in the composition of the slots in the frames under study in English and Russian economic term systems. Possible translations of the scientific concept are considered. The choice of sound and graphic representation of the term in the Russian language is justified. The conclusion is made about the relevant borrowing of the term «resilience».