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THE IMPACT OF GOVERNMENT SUPPORT ON AGRICULTURAL DEVELOPMENT 政府支持农业发展的影响
Statistika, učet i audit Pub Date : 2022-09-15 DOI: 10.51579/1563-2415.2022-3.05
Y. Baitilenova, A. Narenova, M. T. Kenzhebayeva, E.T. Kenzhebayeva
{"title":"THE IMPACT OF GOVERNMENT SUPPORT ON AGRICULTURAL DEVELOPMENT","authors":"Y. Baitilenova, A. Narenova, M. T. Kenzhebayeva, E.T. Kenzhebayeva","doi":"10.51579/1563-2415.2022-3.05","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-3.05","url":null,"abstract":"For the development of agriculture, the agro-industrial complex is a priority, because it has sufficient material and labor resources for its successful and effective development. The article highlights such issues as the unattractiveness of this area for investment, low labor productivity, the need to develop state support mechanisms, the widespread introduction of innovative technologies, etc. The ways of solving the above-mentioned problems of the development of the agro-industrial complex of the Republic of Kazakhstan are substantiated and reasoned. The purpose of writing the article is to identify the problems of the development of the agro-industrial complex in Kazakhstan and to justify the ways to solve them. We present the actual problems of the development of the country's agro-industrial complex, which must be solved within the framework of the implementation of the National Project for the development of the Agro-industrial Complex ofthe Republic of Kazakhstan for 2021–2025. The conducted research allows us to conclude that the state policy is aimed at supporting agricultural producers, which will increase their profitability, and will give an opportunity to develop and increase the volume of products produced. The main priority directions of the agro-industrial complex of Zhambyl region are: development and improvement of small forms of management in the agro-industrial complex; development of measures for the conservation and efficient use of resources in order to reduce the cost of manufactured products (works, services), etc.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131840770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALYSIS OF REGIONAL DEMOGRAPHIC INDICATORS OF THE POPULATION OF KAZAKHSTAN 哈萨克斯坦人口区域人口指标分析
Statistika, učet i audit Pub Date : 2022-09-15 DOI: 10.51579/1563-2415.2022-3.09
A. Daurenbekov, D.D. Yeshpanova
{"title":"ANALYSIS OF REGIONAL DEMOGRAPHIC INDICATORS OF THE POPULATION OF KAZAKHSTAN","authors":"A. Daurenbekov, D.D. Yeshpanova","doi":"10.51579/1563-2415.2022-3.09","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-3.09","url":null,"abstract":"This article presents an analysis of the change in the population of Kazakhstan for the period from 2000 to 2022 in the context of regions, regions and cities of republican significance. The analysis of the dynamics of the main composition of nationalities according to the population censuses of Kazakhstan since 1897 has been carried out. As a result of the assessment of demographic indicators, patterns of regional distribution of the population with the highest natural growth were revealed; regions replenished due to migration growth and vice versa, with migration loss. On the scale of the republic, the population growth trend is observed only due to natural growth.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115409640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE IMPORTANCE, ROLE AND PLACE OF MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM 管理会计在企业管理体系中的重要性、作用和地位
Statistika, učet i audit Pub Date : 2022-09-15 DOI: 10.51579/1563-2415.2022-3.08
A. Yerzhanov, K. Taygashinova
{"title":"THE IMPORTANCE, ROLE AND PLACE OF MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM","authors":"A. Yerzhanov, K. Taygashinova","doi":"10.51579/1563-2415.2022-3.08","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-3.08","url":null,"abstract":"The article discusses the concept and basic methodological provisions of management accounting, as well as its role and place in the cost management system and in the budgeting system. Currently, Western, domestic scientific and practical publications express various points of view on the essence, place and role of management accounting in the management system of financial and economic activities of companies. Management accounting is a value–adding process of continuous improvement of planning, design, evaluation and functioning of financial and nonfinancial information systems that guides management actions, motivates behavior, supports and creates cultural values necessary to achieve strategic, tactical and operational goals of the organization. The points of view of various scientists on management accounting are also considered. The authors propose to achieve any goals and formulate as a system of information flow in the form of management reports aimed at achieving any goal and making effective and operational decisions on this basis.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128152155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING 用于会计和税务会计目的的非金融资产减值/转回
Statistika, učet i audit Pub Date : 2022-09-15 DOI: 10.51579/1563-2415.2022-3.06
Z.N. Ismukhambetova
{"title":"IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING","authors":"Z.N. Ismukhambetova","doi":"10.51579/1563-2415.2022-3.06","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-3.06","url":null,"abstract":"Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127837111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SOCIO-ECONOMIC NATURE OF CONSUMPTION IN TOURISM 旅游消费的社会经济性质
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.06
A. A. Ramazanov, K. B. Lessova
{"title":"SOCIO-ECONOMIC NATURE OF CONSUMPTION IN TOURISM","authors":"A. A. Ramazanov, K. B. Lessova","doi":"10.51579/1563-2415.2022-2.06","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.06","url":null,"abstract":"The article considers the nature of consumption in tourism on the example of the experience of Kazakhstan. Modern trends in the development of the hospitality industry are setting new goals for marketers who conduct research on consumer activity in order to ensure the production of a competitive tourist product. The article provides examples of the use of marketing tools for the development of domestic tourism in the country.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121673787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MANAGEMENT ACCOUNTING IN MODERN ECONOMIC CONDITIONS 现代经济条件下的管理会计
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.01
B. Kerimbekova
{"title":"MANAGEMENT ACCOUNTING IN MODERN ECONOMIC CONDITIONS","authors":"B. Kerimbekova","doi":"10.51579/1563-2415.2022-2.01","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.01","url":null,"abstract":"In the new conditions, the creation of a management system, first of all, indicates the need to increase its information base, which is accounting. In the situation on the market, the traditional concept of accounting is changing, in particular, the production segment is changing. Under these circumstances, it is important to ensure the normal development and functional development of the production accounting system, study the requirements of production management structures, study and find ways to study and adapt them.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116353012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DEVELOPMENT OF SCIENCE TEACHING MATERIALS WITH THE MODEL OF SCIENCE, TECHNOLOGY, AND SOCIETY 以科学、技术、社会为模式开发科学教材
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.11
Devy Aufia Abshor, M. Murtono, I. Fathurohman, O. Kenzhaliyev
{"title":"DEVELOPMENT OF SCIENCE TEACHING MATERIALS WITH THE MODEL OF SCIENCE, TECHNOLOGY, AND SOCIETY","authors":"Devy Aufia Abshor, M. Murtono, I. Fathurohman, O. Kenzhaliyev","doi":"10.51579/1563-2415.2022-2.11","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.11","url":null,"abstract":"This study aims to determine the need for teaching materials with the model of science, technology, and society, describe the design of teaching materials and test the feasibility of these teaching materials. The form of this research is a combination of qualitative and quantitative research. Data collection techniques in this study were observation, interviews, documentation, and tests. The results of the study found that fifth-grade elementary school students in Kudus regency needed science teaching materials with models of science, technology, and society. This science teaching material is designed according to the steps of the science, technology, and society model. After being designed, validation is carried out to material and language experts. The validation results get an average of 65.3 \"very good\" categories so that science teaching materials with models of science, technology, and society are suitable for use during learning, but there are slight revisions","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123986675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF ANDROID STORY-BASED COOPERATIVE LEARNING MODEL ON LEARNING OUTCOMES 基于故事的android合作学习模式对学习效果的影响
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.15
S. Suratmin, R. Rismiyanto, N.S. Sakpanova, S. Santoso
{"title":"THE INFLUENCE OF ANDROID STORY-BASED COOPERATIVE LEARNING MODEL ON LEARNING OUTCOMES","authors":"S. Suratmin, R. Rismiyanto, N.S. Sakpanova, S. Santoso","doi":"10.51579/1563-2415.2022-2.15","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.15","url":null,"abstract":"Faced with the millennial generation in a digital era, conventional learning models that are not attractive tend to be individual and not supported by contemporary media cause passive, less critical, and uncreative learners. Then there needs to be learning that can encourage the improvement of student learning outcomes. Researchers conducted a study to analyse the influence of media-based cooperative learning models on elementary school fourth grades science learning outcomes. This study uses experimental research techniques through tests, observations, and documentation. The research population of 41 Public Elementary Schools and 2 Private Elementary Schools in Wonosalam District of Demak Regency with data on 355 teachers and 6,867 students with samples in the fourth grades students of SDN Mojo Demak 2, and SDN Trengguli 3. The research results on the Android illustrated story-based cooperative learning model on elementary school the fourth grades Science learning outcomes showed at the count of -7,223 and a table of -2,079 or in another sense -t count < -t tables with signification (2-tailed) values of 0.000 < 0.05. The results showed that this study accepted; namely, the android story-based cooperative learning model has a significant influence on learning outcomes. Based on research, teachers are advised to use a collaborative learning model based on android pictorial story media because it cooperates and inspires wishful thinking. Current, teachers are more effective in using a cooperative learning model based on android picture stories when compared to conventional.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127521506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALYSIS OF TEACHER COMPETENCE AND LEARNING FACILITIES IN AN EFFORT TO IMPROVE TEACHER PERFORMANCE 分析教师的能力和学习设施,努力提高教师的表现
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.12
Diah Suci Erawati, Sri Surachmi, E. A. Ismaya, S. Dossayeva
{"title":"ANALYSIS OF TEACHER COMPETENCE AND LEARNING FACILITIES IN AN EFFORT TO IMPROVE TEACHER PERFORMANCE","authors":"Diah Suci Erawati, Sri Surachmi, E. A. Ismaya, S. Dossayeva","doi":"10.51579/1563-2415.2022-2.12","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.12","url":null,"abstract":"This study aims to describe teacher competencies (pedagogic, personality, social and professional), the constraints faced related to the competencies possessed, learning facilities and efforts to improve teacher performance at Public Primary School number 1 Wedung, Wedung District, Demak Regency. This research is a qualitative research. Respondents in this study were principals, teachers, asset managers and students of class II-VI Public Primary School number 1 Wedun, Wedung District, Demak Regency. Collecting data using observation, interviews, questionnaires and documentation. The data analysis in this study used descriptive qualitative with the stages of data reduction, data display, and conclusion drawing/verification. The results of the study obtained 1) the competence of the Public Primary School number 1 Wedung, teacher was good; 2) the obstacles faced are related to the competencies possessed, namely difficulties in understanding characteristics, lack of ability to understand various learning strategies, limitations of teaching aids, lack of ability to use ICT, lack of mastery of teaching methods, limited time in designing learning tools, large funding in developing the curriculum, there are still teachers who only use the lecture method without teaching aids, do not understand the preparation of CAR, the limited training activities that are followed, and communication with parents who are less productive; 3) The learning facilities at Public Primary School number 1 Wedung are well maintained and complete. 4) The performance of Public Primary School number 1 Wedung teachers in lesson planning, learning implementation and learning evaluation is good. However, efforts are needed to improve teacher performance through teacher performance coaching, teacher performance monitoring, providing motivation, fulfilling learning facilities, evaluating teacher performance.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114162863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SOCIAL SCIENCE LEARNING ACHIEVEMENT INFLUENCED BY CHARACTER BASED ON LOCAL CULTURE 社会科学学习成绩受地域文化品格的影响
Statistika, učet i audit Pub Date : 2022-04-16 DOI: 10.51579/1563-2415.2022-2.14
Y. Yorman, I. W. Lasmawan, A.T. Kenzhebayeva
{"title":"SOCIAL SCIENCE LEARNING ACHIEVEMENT INFLUENCED BY CHARACTER BASED ON LOCAL CULTURE","authors":"Y. Yorman, I. W. Lasmawan, A.T. Kenzhebayeva","doi":"10.51579/1563-2415.2022-2.14","DOIUrl":"https://doi.org/10.51579/1563-2415.2022-2.14","url":null,"abstract":"The purpose of this study is to find out (1) an influence of character and local culture on the social studies learning achievement of state high school students in Bima district and (2) the influence of character on the social studies learning achievement of state high school students in Bima district, as well as (3) the influence of local culture on the social studies learning achievement of state high school students in Bima Regency. The population in this study is a State Senior High School in Bima Regency, totaling 640 students. Therefore, the sample taken is approximately 10% of the population, so the sample is 60 students of class XI Social Sciences Department, SMA Negeri Bima Regency. Sampling in this study used proportional random sampling technique, the selection of sample members was carried out randomly and proportionally. Based on the results of hypothesis testing and multiple linear regression analysis, it can be concluded as follows: (1) there is a significant influence of local character and culture together on the dependent variable of Social Studies learning achievement. This is evidenced by the acquisition of the value of Sig. 0.000 < 0.05 and Fh = 13.028; (2) there is a significant effect of character on social studies learning achievement. This is evidenced by the acquisition of the value of Sig. 0.000 < 0.05 and th = 5.071; (3) there is a significant influence of local culture on social studies learning achievement. This is evidenced by the acquisition of the value of Sig. 0.000 < 0.05 and th = 0.021.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134256545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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