The current development of territorial communities in Ukraine takes place under prolonged military and security threats, which significantly complicate socio-economic development and recovery processes, especially in frontline regions. Under such conditions, economic governance mechanisms gain increasing importance as tools for enhancing community resilience and ensuring adaptation to crisis challenges. The purpose of the article is to analyze economic mechanisms for increasing the resilience of territorial communities under military and security threats, using Mykolaiv region as a case study. The research is based on an analytical approach combined with a regional case study, which allows consideration of the specific features of a frontline region and differentiation of communities according to the level of military impact. The study integrates the analysis of local budget indicators, tax revenues, business support programs, and regional and local strategic planning documents. The main hypothesis of the study is that an effective combination of budgetary, investment, fiscal, and institutional governance mechanisms can partially offset the negative effects of military threats and ensure a basic level of economic resilience of communities. The methodological framework includes methods of analysis and synthesis, comparative analysis, statistical generalization, and structural-functional and systems approaches. As a result of the research, the dynamics of local budget revenues were assessed, the impact of military actions on entrepreneurial and agricultural activities was characterized, disparities among communities of the region depending on their security status were identified, and key economic support instruments for territorial development were systematized. It was established that budgetary and fiscal mechanisms remain the most stable sources of community resilience during wartime, while investment mechanisms are significantly constrained due to heightened security and financial risks. The theoretical significance of the study lies in advancing approaches to analyzing the economic resilience of territorial communities under military threats. The practical significance consists in the possibility of applying the findings by local self-government bodies and military administrations in shaping recovery and development policies. The originality of the research is determined by a comprehensive analysis of economic resilience mechanisms in a frontline region context. Further research may focus on assessing the long-term effectiveness of these mechanisms in post-war recovery processes. The article is analytical in nature.
Economics as a science, Business records management
This study examines how WhatsApp has evolved from a personal communication tool to a professional platform, focusing on its use by small business owners in India. Initially embraced in smaller, rural communities for its ease of use and familiarity, WhatsApp played a crucial role in local economies. However, as Meta introduced WhatsApp Business with new, formalized features, users encountered challenges in adapting to the more complex and costly platform. Interviews with 14 small business owners revealed that while they adapted creatively, they felt marginalized by the advanced tools. This research contributes to HCI literature by exploring the transition from personal to professional use and introduces the concept of Coercive Professionalization. It highlights how standardization by large tech companies affects marginalized users, exacerbating power imbalances and reinforcing digital colonialism, concluding with design implications for supporting community-based appropriations.
Marios Glytsos, Christos Garoufis, Athanasia Zlatintsi
et al.
Recent advancements in music source separation (MSS) have focused in the multi-timbral case, with existing architectures tailored for the separation of distinct instruments, overlooking thus the challenge of separating instruments with similar timbral characteristics. Addressing this gap, our work focuses on monotimbral MSS, specifically within the context of classical guitar duets. To this end, we introduce the GuitarDuets dataset, featuring a combined total of approximately three hours of real and synthesized classical guitar duet recordings, as well as note-level annotations of the synthesized duets. We perform an extensive cross-dataset evaluation by adapting Demucs, a state-of-the-art MSS architecture, to monotimbral source separation. Furthermore, we develop a joint permutation-invariant transcription and separation framework, to exploit note event predictions as auxiliary information. Our results indicate that utilizing both the real and synthesized subsets of GuitarDuets leads to improved separation performance in an independently recorded test set compared to utilizing solely one subset. We also find that while the availability of ground-truth note labels greatly helps the performance of the separation network, the predicted note estimates result only in marginal improvement. Finally, we discuss the behavior of commonly utilized metrics, such as SDR and SI-SDR, in the context of monotimbral MSS.
Blockchain-based decentralised lending is a rapidly growing and evolving alternative to traditional lending, but it poses new risks. To mitigate these risks, lending protocols have integrated automated risk management tools into their smart contracts. However, the effectiveness of the latest risk management features introduced in the most recent versions of these lending protocols is understudied. To close this gap, we use a panel regression fixed effects model to empirically analyse the cross-version (v2 and v3) and cross-chain (L1 and L2) effectiveness of liquidation mechanisms, measured through TVL and total revenue as proxies for performance of the two most popular lending protocols, Aave and Compound, during the period Jan 2021 to Dec 2024. Our analysis reveals that liquidation events in v3 of both protocols lead to an increase in total value locked and total revenue, with stronger impact on the L2 blockchain compared to L1. In contrast, liquidations in v2 have an insignificant impact, which indicates that the most recent v3 protocols have better risk management than the earlier v2 protocols. We also show that L1 blockchains are the preferred choice among large investors for their robust liquidity and ecosystem depth, while L2 blockchains are more popular among retail investors for their lower fees and faster execution.
Data-driven analysis of business processes has a long tradition in research. However, recently the term of process mining is mostly used when referring to data-driven process analysis. As a consequence, awareness for the many facets of process analysis is decreasing. In particular, while an increasing focus is put onto technical aspects of the analysis, human and organisational concerns remain under the radar. Following the socio-technical perspective of information systems research, we propose a new perspective onto data-driven process analysis that combines the process of analysis with the organisation and its stakeholders. This paper conceptualises the term process analytics and its various dimensions by following both an inductive and deductive approach. The results are discussed by contrasting them to a real-life case study from a large company implementing data-driven process analysis and automation.
This study employs the MT-NARDL model to examine the nonlinear relationship between economic growth, oil prices, renewable energy consumption, and CO₂ emissions in Algeria over 1980–2024. Allowing GDP per capita to switch across low, medium, and high regimes, the model captures asymmetric short- and long-run responses. The Environmental Kuznets Curve is rejected: no regime yields a significant long-run effect on emissions, evidencing the absence of an automatic decoupling threshold. Renewable energy is the only robust driver of permanent carbon reduction, cutting emissions by 0.155% for each additional 1% share, despite an initial “brown-build” uptick. Oil-price shocks exert merely transitory impacts, whereas medium-growth episodes re-ignite emissions after two years. Error-correction is rapid, yet hydrocarbon dependency persists. Aligning development with climate goals, therefore, requires a coherent policy package that couples accelerated clean-energy deployment, stringent efficiency standards, and economic diversification away from carbon-intensive sectors. By foregrounding regime-dependent asymmetries, the paper offers new empirical evidence for resource-rich economies.
Business mathematics. Commercial arithmetic. Including tables, etc., Business records management
Цифрова трансформація бізнес-структур в умовах розвитку 4D-індустрії є одним із ключових викликів сучасної економіки. Інтеграція цифрових технологій, автоматизація, 4D-моделювання та аналітика даних створюють нові можливості для бізнесу, проте вимагають адаптації до динамічного середовища. Мета дослідження – визначити виклики цифрової трансформації бізнес-структур в умовах розвитку 4D-індустрії та розробити стратегічні підходи до їх подолання. У дослідженні використано методи порівняльного аналізу, структурно-логічного підходу та узагальнення, що дозволяють оцінити основні технологічні тренди та їхній вплив на бізнес. Виявлено, що ключовими викликами цифрової трансформації є кадрові перешкоди, брак фінансових ресурсів, кібербезпека та регуляторні обмеження. Запропоновано стратегічні напрями подолання викликів, зокрема розробку цифрової дорожньої карти, інвестування в цифрову інфраструктуру, створення гнучких бізнес-моделей, підготовку персоналу, забезпечення кібербезпеки та формування законодавчого підґрунтя розвитку цифровізації в українському суспільстві та економіці. Теоретичне значення дослідження полягає у визначенні впливу цифрових технологій на розвиток 4D-індустрії та бізнес-структур. Практичне значення полягає у розробці рекомендацій для підприємств щодо ефективної адаптації до цифрової трансформації. Оригінальність дослідження полягає у поєднанні аналізу цифрової трансформації з розвитком 4D-індустрії, що забезпечує комплексне бачення викликів та можливостей. Перспективи подальших досліджень пов’язані з оцінкою ефективності цифрових стратегій та впливу регуляторного середовища на цифровізацію бізнесу. Тип статті: теоретична.
Economics as a science, Business records management
This article aims to explore major trends and influences in the field of renewable
energy forecasting, applying a complex methodological approach that combines a
literature analysis with detailed econometric evaluation. The methodology included the
analysis of various articles retrieved from leading international databases, revealing a
growing interest in the use of machine learning algorithms and neural networks for solar
and wind energy forecasting. A growing emphasis on machine learning algorithms and
neural networks for solar and wind energy forecasting is observed, underscoring the
transition toward more sophisticated prediction tools. The econometric analysis
investigates time series data related to installed renewable energy capacity and electricity
generation over the 2010–2020 period. The results revealed a steady upward trend in
installed capacity worldwide, increasing from 2010 to in 2020, as well as in energy
production. Significant seasonal fluctuations and residual factors suggesting unforeseen
external influences were also identified. These findings highlight the importance of
integrating complex predictive technologies into energy management strategies to
effectively address the variability of renewable resources and ensure the stability of energy
grids.
Economics as a science, Business records management
Simulation is a common approach to predict the effect of business process changes on quantitative performance. The starting point of Business Process Simulation (BPS) is a process model enriched with simulation parameters. To cope with the typically large parameter spaces of BPS models, several methods have been proposed to automatically discover BPS models from event logs. Virtually all these approaches neglect the data perspective of business processes. Yet, the data attributes manipulated by a business process often determine which activities are performed, how many times, and when. This paper addresses this gap by introducing a data-aware BPS modeling approach and a method to discover data-aware BPS models from event logs. The BPS modeling approach supports three types of data attributes (global, case-level, and event-level) as well as deterministic and stochastic attribute update rules and data-aware branching conditions. An empirical evaluation shows that the proposed method accurately discovers the type of each data attribute and its associated update rules, and that the resulting BPS models more closely replicate the process execution control flow relative to data-unaware BPS models.
Hannaneh Abhkiz, Mohammad Hassan Shaki, Ramezan Gholami Avati
Abstract
The aim of this research was to present a competitive advantage model with a leadership approach in the Iranian aviation industry. The present research is a mixed exploratory research. In this research, data was collected and research questions were examined using interview and questionnaire tools. Given that the present research is in two stages (quantitative and qualitative), the relevant population in the qualitative dimension includes experts such as senior managers and consultants of the Civil Aviation Organization of Iran as well as university professors, selected to saturation. In the quantitative dimension, the statistical population includes executive managers, department heads, consultants and employees of the Civil Aviation Organization of Iran, 620 people altogether, of whom 237 were selected by the Morgan table using simple random sampling. Based on the interpretive structural technique (ISM), the results showed that having a suitable network and scope of air, flight and airport services in the country, the possibility of sharing technology for the production of modern aircraft, the technical and technological capabilities of the industry for leadership, having a strategic management attitude and capabilities for the industry for leadership, having experience in joint cooperation with international consultants, companies and governments, the desire to lead in government officials and industry decision-makers, commitment to strategic plans in industry managers for leadership, learning, ability to adapt and foresight in the aviation industry for leadership, having skills and expertise in managers and human resources in the industry for leadership, the number and composition of the air transport fleet and having coherent, integrated and strategic marketing and branding plans in the industry have the greatest influence on the competitive advantage for leadership among the variables.
Introduction
The aviation industry, as one of the vital pillars of the economic and social development of any country, plays a significant role in facilitating communications, trade, tourism, and the movement of people. In Iran, despite its geographical and strategic potential, this industry faces numerous challenges, including fleet obsolescence, international sanctions, and weak infrastructure. In the meantime, creating and maintaining a sustainable competitive advantage for domestic airlines, especially with a pioneering approach, seems essential (Alavi et al., 2020).
One of the prominent models in the field of competitive advantage is Porter's theory, which introduces three general strategies for gaining competitive advantage (butt et al., 2022): cost leadership, differentiation, and focus. In the meantime, the differentiation strategy by providing unique and high-quality services can be considered as a suitable approach for Iranian airlines. By focusing on the specific needs of customers and providing services that are different from competitors, this strategy can lead to creating a sustainable competitive advantage (Summerville et al., 2020).
On the other hand, according to the theory of first-mover advantage, in many industries, including the aviation industry, where there is the possibility of strategic management of organizational resources in order to be the best, providing innovative specialized services increases efficiency, that is, along with the increase in innovative services, the ability to obtain economies of scale also increases, leading to a reduction in the cost of providing services and, so to speak, being the best in the industry (lo et al., 2020).
One of the most important reasons for the backwardness of the Iranian aviation industry is the lack of development of commercial systems in transportation activities. The lack of a professional commercial aviation system in the aviation industry and the existence of the charter mafia and the black market are one of the major commercial problems in the field of air transportation. However, according to the 1990 diamond porter model, the proper design, application, and implementation of competitive advantage models can bring positive results to the industry, the most important of which are (Summerville et al., 2020): exceptional ability to obtain information from the organization's environment; exceptional ability to respond appropriately to environmental information and challenges; ability to learn quickly and discover new and potential customers; improving the level of business/marketing awareness - which mainly collects and analyzes information from customers, suppliers, etc.; improving the level of awareness of the situation of competitors - which focuses on issues such as pricing policies, substitute services, and competitor development policies; improving the level of technological and technical awareness - which deals with basic and applied research, processes, and norms, and the promotion of new technologies for providing services; improving the level of strategic and social awareness - which deals with issues such as laws, financial and tax issues, political and economic issues, and social aspects and human resources. Accordingly, the question arises: What is the competitive advantage model with a leadership approach in the Iranian aviation industry?
Theoretical Framework
Technical and Technological Capabilities and Infrastructure
Technical and technological capabilities are considered to be the main pillars of competitive advantage in the aviation industry. With rapid advances in technology, airlines can increase their productivity, reduce costs, and provide a better experience for passengers. The use of artificial intelligence and Internet of Things systems to optimize flight operations and predict maintenance needs increases efficiency and reduces costs (Awamleh et al., 2021).
Strategic Management and Leadership
Strategic management and leadership play a decisive role in industrial leadership. Strategic planning, optimal resource management, and the organization's ability to learn and adapt to environmental changes are key factors in creating sustainable competitive advantage (Hamadamin et al., 2019). Airlines that have clear and coherent strategies are able to manage costs, increase operational efficiency, and improve their performance in a competitive market.
Human Resources and Skills Development
Highly skilled and specialized human resources are one of the main pillars of industrial leadership. Developing human capital through education, research, and succession planning increases the organization's efficiency and ability to adapt to environmental changes (Alfawaire Alfawaire et al., 2021). Organizations that continuously develop their human resources are able to create sustainable competitive advantage and perform better in a competitive market (Torres et al., 2019).
International Networks, Markets, and Communications
International networks and communications are key factors in creating and maintaining competitive advantage. Active presence in international markets, establishing cooperation with foreign companies and institutions, and adopting internationally oriented approaches increase access to resources, technology, and new markets (Cavusgil et al., 2014). Organizations that have extensive and sustainable relationships with international partners are better able to respond to market changes and global competition.
Infrastructure and organizational resilience
Operational infrastructure and organizational resilience play an important role in maintaining and developing competitive advantage. Investment in modern equipment and technologies, optimal information management, and strategic planning increase organizational efficiency and reduce vulnerability to environmental changes. Organizations with strong infrastructure are able to maintain their performance in adverse conditions and exploit market opportunities (haseeb et al., 2019).
Research Background
Abdulwase et al. (2024) conducted a study titled “The Role of Business Strategy in Creating Competitive Advantage”. The findings showed that business strategy plays a vital role in creating competitive advantage and increasing market share. Also, the organization’s market was affected by a strategy with a desirable quality.
Kashefarzaagh et al. (2024) conducted a study titled “The Effect of the Brand of Islamic Azad University, Electronics Branch on Competitive Advantage with the Mediating Role of Positioning and Market Orientation”. The findings confirmed the effect of audience recognition of the brand on positioning and market orientation and the effect of these two variables on competitive advantage.
Research Methodology
This research is applicable in terms of purpose, and qualitative-quantitative approach. Considering that the present research is in two stages, (quantitative - qualitative), the research community is different in both dimensions; in the qualitative dimension, the relevant community includes experts such as senior managers and consultants of the Civil Aviation Organization of Iran and university professors, selected to saturation; and in the quantitative dimension, the statistical community includes executive managers, department heads, consultants and employees of the Civil Aviation Organization of Iran, totaling 620 people, of which 237 people were selected by the Morgan table using simple random sampling.
Research Findings
The findings of the present study showed that the capabilities of research and development and investment for leadership in the aviation industry, learning, ability to adapt and foresight of the aviation industry for leadership, the possibility (ability) of sharing technology for the production of modern aircraft, management of income and costs in the industry for leadership, having experience in joint cooperation with international consultants, companies and governments, having skills and expertise in managers and human resources in the industry for leadership, forming a comprehensive database (customer, product, service and market) with a high level of safety for the industry, the number and composition of the air transport fleet, the existence of educational and research centers in accordance with international standards for the development and replacement of technical and staff forces in the industry and having coherent, integrated and strategic marketing and branding programs in the industry are at the eighth level of the competitive advantage model with a leadership approach. Also, managerial stability in the industry is at the first level of this model, which interacts with political and economic stability in the country and restrictions on the transfer of specific technology and the import of new aircraft due to sanctions conditions.
Conclusion
The results of the study showed that leadership in the Iranian industry is mainly based on internal and organizational capabilities. Technical capabilities, human resources, strategic management and organizational infrastructure are the basis for creating and maintaining competitive advantage. Unlike some studies that highlight macro-political and economic factors, the present findings showed that long-term success depends more on innovation, organizational skills and the use of technology, which is in line with the research of Teece (2007), Porter (1985), and Awamleh et al. (2021).
The results showed that the breadth and quality of the domestic and international service network play an important role in industry leadership. Awamleh et al. (2021) and Santos et al. (2024) have also shown that an extensive operational network increases productivity and customer satisfaction. The results showed that a competitive position in the global market increases the organization's ability to exploit international opportunities and reduce environmental risks. Porter (1985) and Teece (2007) have also shown that a strong presence in global markets facilitates access to new resources and technologies, and the present findings are consistent with these studie.
The results showed that the development of technical and technological capabilities improves the operational performance and efficiency of the organization and provides the basis for creating competitive advantage. Awamleh et al. (2021) and Santos et al. (2024) have also emphasized that investment in technology and technological infrastructure provides the basis for competitive differentiation and increased productivity, and the present findings are consistent with these studies.
Studies by Hamadamin et al. (2019) and Mahdi et al. (2019) have also emphasized that effective strategic management increases productivity, resource coordination, and rapid response to environmental changes. The results showed that adopting an international approach increases access to new technologies and markets and strengthens the organization in global competition.
Cavusgil et al. (2014) have shown that companies that are internationally oriented have a better ability to exploit opportunities and reduce risks. The results showed that the desire and motivation of government officials and decision makers to lead facilitates the implementation of strategies and creates institutional support.
Research by Mahdi et al. (2019) has also stated that the support of key decision makers for strategic plans facilitates the successful implementation of strategies and the consolidation of competitive advantage. The results showed that the commitment of managers to the implementation of strategic plans causes the continuity of activities and strengthens competitive advantage.
Hamadamin et al. (2019) have shown that the commitment of managers to strategies reduces internal conflict, and increases resource coordination and productivity. The results showed that investment in R&D and innovative capabilities provides the basis for leadership and competitive advantage.
Awamleh et al. (2021) and Santos et al. (2024) have also emphasized that continuous investment in R&D leads to sustainable innovation and strengthening competitive position.
Alina MECA, Laurentiu-Nicolae PRICOPE, Monica Laura ZLATI
In 2010, the European Union has proposed to eradicate poverty at the level of the community space. For this purpose, legislative and economic steps have been taken and the Strategy for social inclusion and equal opportunities has been developed. Faced with multiple economic crises, Europe has experienced significant disparities in the risk of poverty at the level of the Member States. We aim to conduct a study on the influence of uncertainties on the risk of poverty in the European Union. The main objective is to develop an econometric model to study the effect of contagion of uncertainties on the risk of poverty. The methods used are to apply econometric modelling processes on social indicators for the period 2010-2021 at European level. The results of the study will highlight the impact of uncertainty on the risk of poverty and will allow the formulation of public policies to help supranational decision makers to limit this phenomenon at the level of the Eruopen Union.
Economics as a science, Business records management
The fast adoption of new technologies forces companies to continuously adapt their operations making it harder to predict workforce requirements. Several recent studies have attempted to predict the emergence of new roles and skills in the labour market from online job ads. This paper aims to present a novel ontology linking business transformation initiatives to occupations and an approach to automatically populating it by leveraging embeddings extracted from job ads and Wikipedia pages on business transformation and emerging technologies topics. To our knowledge, no previous research explicitly links business transformation initiatives, like the adoption of new technologies or the entry into new markets, to the roles needed. Our approach successfully matches occupations to transformation initiatives under ten different scenarios, five linked to technology adoption and five related to business. This framework presents an innovative approach to guide enterprises and educational institutions on the workforce requirements for specific business transformation initiatives.
South Korea has become one of the most important economies in Asia. The largest Korean multinational firms are affiliated with influential family-owned business groups known as the chaebol. Despite the surging academic popularity of the chaebol, there is a considerable knowledge gap in the bibliometric analysis of business groups in Korea. In an attempt to fill this gap, the article aims to provide a systematic review of the chaebol and the role that business groups have played in the economy of Korea. Three distinct bibliometric networks are analyzed, namely the scientific collaboration network, bibliographic coupling network, and keyword co-occurrence network.
Olga Cherednichenko, Fahad Muhammad, Jérôme Darmont
et al.
Collaborative Business Analysis (CBA) is a methodology that involves bringing together different stakeholders, including business users, analysts, and technical specialists, to collaboratively analyze data and gain insights into business operations. The primary objective of CBA is to encourage knowledge sharing and collaboration between the different groups involved in business analysis, as this can lead to a more comprehensive understanding of the data and better decision-making. CBA typically involves a range of activities, including data gathering and analysis, brainstorming, problem-solving, decision-making and knowledge sharing. These activities may take place through various channels, such as in-person meetings, virtual collaboration tools or online forums. This paper deals with virtual collaboration tools as an important part of Business Intelligence (BI) platform. Collaborative Business Intelligence (CBI) tools are becoming more user-friendly, accessible, and flexible, allowing users to customize their experience and adapt to their specific needs. The goal of a virtual assistant is to make data exploration more accessible to a wider range of users and to reduce the time and effort required for data analysis. It describes the unified business intelligence semantic model, coupled with a data warehouse and collaborative unit to employ data mining technology. Moreover, we propose a virtual assistant for CBI and a reference model of virtual tools for CBI, which consists of three components: conversational, data exploration and recommendation agents. We believe that the allocation of these three functional tasks allows you to structure the CBI issue and apply relevant and productive models for human-like dialogue, text-to-command transferring, and recommendations simultaneously. The complex approach based on these three points gives the basis for virtual tool for collaboration. CBI encourages people, processes, and technology to enable everyone sharing and leveraging collective expertise, knowledge and data to gain valuable insights for making better decisions. This allows to respond more quickly and effectively to changes in the market or internal operations and improve the progress.
Research has found that if respondents do not manage their personal records such as bills, receipts and tax-related documents efficiently, they risk not being able to re-find them when needed, resulting in significant problems. A significant gap in understanding and addressing this problem stems from a lack of knowledge of the format of these records, particularly in the context of the COVID-19 pandemic, that may have caused an increase in managing personal records in an electronic format, rather than by hardcopy. This paper provides results of quantitative research conducted in 2018, thereby providing a valuable benchmark for future research on the same and related topics. This measurement was achieved by means of an online survey distributed via social media amongst 205 respondents. The results revealed that nearly all respondents (97%) retained at least some records, and more than 80% kept some of those records in an electronic format, particularly travel reservations and payslips. Conversely, only 10% of respondents kept receipts and warranties for appliances or medical records in an electronic format. The reason for these differences in propensity of keeping various records in an electronic or hardcopy format will require further research.
The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.
One of the reasons for MSMEs being difficult to develop is a poor accounting system for those SMEs. Various factors cause this. This includes many MSME practitioners who do not want to think about complicated matters such as accounting and financial management issues. Financial administration that is well recorded will be able to optimize the professionalism of financial management. MSME entrepreneurs sometimes do not even know in real terms the amount of money they have, how much capital is spent, how much debt and receivables are, and whether their businesses have made a profit or even experienced a loss. This is the main problem why many MSMEs do not then get access to capital to formal financial institutions. Existing access cannot be utilized because it turns out that MSMEs neglect to implement financial administration in accordance with standards. One of the efforts made by Bank Indonesia to encourage increased business capacity and access to MSE financing is to provide a standardized and simple means of recording financial transactions. Bank Indonesia has sought an Accounting Application for Android-based Micro Small Business. This application is very easy to use and meets the Small and Medium Enterprise (EMKM) accounting standards. This application is named Si Apik. In connection with this, training and assistance were conducted on recording financial transactions and the use of Android-Based Accounting Applications (SiApik) to the managers of MSMEs in Cibeuti Village, Kawalu City, Tasikmalaya District. The implementation of this coaching will use the focus group discussion (FGD) method, on-site training, and out site training. Through this training and mentoring it is hoped that there will be an increase in understanding of financial records using an Android-based financial information recording application (SIAPIK) information systemABSTRAK:Salah satu penyebab UMKM sulit berkembang adalah sistem akuntansi yang buruk pada UKM tesebut. Berbagai faktor menjadi penyebab hal tersebut. Termasuk di dalamnya adalah masih banyak pelaku UMKM yang tidak mau memikirkan hal rumit seperti masalah akuntansi dan manajemen keuangan. Administrasi keuangan yang tercatat dengan baik akan dapat mengoptimalkan sisi profesionalisme pengelolaan keuangan. Pengusaha UMKM terkadang bahkan tidak mengetahui secara riil jumlah uang yang dimiliki, berapa modal yang dikeluarkan, berapa hutang dan pihutang, serta apakah usaha mereka telah mendapatkan laba atau bahkan mengalami kerugian. Inilah yang menjadi pokok permasalah mengapa banyak UMKM yang kemudian tidak mendapatkan akses permodalan ke lembaga keuangan formal. Akses yang ada tidak dapat dimanfaatkan karena ternyata UMKM lalai untuk menerapkan administrasi keuangan yang sesuai dengan standar. Salah satu upaya yang dilakukan oleh Bank Indonesia untuk mendorong peningkatan kapasitas usaha dan akses pembiayaan UMK adalah dengan menyediakan sarana pencatatan transaksi keuangan yang terstandar dan sederhana. Bank Indonesia telah mengupayakan sebuah Aplikasi Akuntansi untuk Usaha Mikro Kecil berbasis Android. Aplikasi ini sangat mudah digunakan dan telah memenuhi standar akuntansi Entitas Mikro Kecil Menengah (EMKM). Aplikasi ini bernama Si Apik. Sehubungan dengan hal tersebut dilakukan pelatihan dan pendampingan mengenai pencatatan transaksi keuangan dan penggunaan Aplikasi Akuntansi Berbasis Android (SiApik) kepada pengelola UMKM di Kelurahan Cibeuti Kecamatan Kawalu Kota Tasikmalaya. Pelaksanaan pembinaan ini akan menggunakan metode focus group discussion (FGD), on site training maupun out site training. Melalui pelatihan dan pendampingan ini diharapkan terdapat peningkatan pemahaman pencatatan keuangan menggunakan sistem informasi aplikasi pencatatan informasi keuangan (SIAPIK) berbasis Android.
The intervention of digital service providers (DSPs) or platforms, such as Spotify Apple Music and Tidal, that supply streamed music has fundamentally altered the operation of copyright management organisations (CMOs) and the way song-writers and recording artists are paid. Platform economics has emerged from the economic analysis of two- and multi-sided markets, offering new insights into the way business is conducted in the digital sphere and is applied here to music streaming services. The business model for music streaming differs from previous arrangements by which the royalty paid to song-writers and performers was a percentage of sales. In the case of streamed music, payment is based on revenues from both subscriptions and ad-based free services. The DSP agrees a rate per stream with the various rights holders that varies according to the deal made with each of the major record labels, with CMOs, with representatives of independent labels and with unsigned artists and song-writers with consequences for artists’ earnings. The article discusses these various strands with a view to understanding royalty payments for streamed music in terms of platform economics, offering some data and information from the Norwegian music industry to give empirical support to the analysis.
Purpose This paper aims to examine the state of the art in electronic records management (ERM) with the goal of identifying the prevailing research topics, gaps and issues in the field. Design/methodology/approach First, a wide search was performed on academic research databases, limited to the period between 2008–2018. Second, the search results were reviewed for relevance and duplicates. Finally, the study sources were checked against the list of journals and conferences ranked by computing research and education and JourQual. The final sample of 55 selected studies was analyzed in depth. Findings ERM has lost some research momentum due to being deeply embedded in affiliate information systems areas and the changing records management landscape. Additionally, the requirement models specified by Governmental/National Archives might have constrained technology innovation in ERM. A lack of application was identified for the social media research area. Research limitations/implications Limitations were encountered in available search tool functionality and keyword confusion leading to inflated search results. While effort has been made to obtain optimal search results, some relevant articles may have been omitted. Originality/value The last ERM state-of-the-art review was in 1997. A lot has changed since then. This paper will help researchers understand the current state of ERM research, its understudied areas and identify gaps for future studies.