bluuebunny/crossref_metadata_2025 huggingface dataset:
Localized E-Waste Recycling Framework for General Santos City: A Circular Economy Approach
Authors: Garcia Renante
Published: January 2025

The global electronic waste (e-waste) challenge is particularly acute in urbanized cities like General Santos City, Philippines, due to inadequate infrastructure, weak legal frameworks, and a reliance on informal recycling practices. Despite global advancements in recycling technologies, localized, context-specific solutions for e-waste management remain a significant gap. This study utilizes Principal Component Analysis (PCA) and Semi-Partial Correlation Coefficients (SPCC) to examine e-waste categories and their recycling implications. PCA identifies Factor 1, including Temperature Exchange Equipment (TEE), Screens and monitors (S&M), and Small ICT devices (SICT), explaining 50.24% of the variance (eigenvalue = 3.014), driven by widespread ownership and common disposal patterns. Factor 2 (eigenvalue = 1.091) accounts for 18.18% of the variance, highlighting challenges in disposing of Large Electrical Equipment (LEE) and Lamps. The remaining factors (eigenvalues 0.618–0.266) emphasize the need for targeted recycling for Small Electrical Equipment (SEE) and emerging categories like medical devices, drones, and EV batteries. SPCC analysis further refines these findings, revealing a strong correlation (r = 0.509, p < 0.001) between TEE and S&M, suggesting that clustering these categories could optimize collection efforts. Moderate correlations were also found: (r = 0.419, p < 0.001) between SEE and LEE and (r = 0.395, p < 0.001) between SEE and SICT, indicating that material types and recycling convenience influence disposal practices. The weak correlation between Lamps and other categories (r = 0.067, p > 0.05) underscores the urgent need for specialized recycling solutions and establishing policy-driven collection points in high-traffic areas. This study strengthens e-waste management theory and provides a practical framework for enhancing collection systems, processing, and recycling systems, data monitoring and formalization of urban mining, and institutional mechanisms within a circular economy.
Building Compliant Entrepreneurs: A Field Experiment on Tax Training and Business Outcomes
Authors: Rahmat Saputra Widi , Qurrota A'yun Annisa
Published: January 2025

Purpose: The purpose of this study is to find out the influence of tax training program on tax compliance, tax filing timeliness, tax reporting accuracy, and business performance of beginner entrepreneurs in Indonesia.Methods: A field experiment was implemented with new entrepreneurs randomized into tax training and no tax training groups. Data was gathered from surveys and business performance metrics, and statistical analysis was used to test the hypotheses.Results: Entrepreneurs receiving tax training had a significant increase in their tax compliance; they filed in a timely manner, reported taxes with greater accuracy and completeness, and had better business performance than entrepreneurs not receiving training.Novelty: This study adds to the understanding of the impact of tax education on entrepreneurial behavior in the context of tax compliance, which is vital for emerging economies such as Indonesia.Implications: These findings have a significant implication not just for tax policy but also for entrepreneurship, as they demonstrate that tax training can enable novice entrepreneurs to efficiently manage their tax obligations and, by extension, succeed in their businesses. To begin with, we call on policymakers to support broad-based tax education programs to encourage a culture of compliance and business success.
DIVERSIDADE LINGUÍSTICA E INTERCULTURALIDADE: CONTRIBUIÇÕES PARA A FORMAÇÃO DE ESTUDANTES INDÍGENAS NO IFRR/CAMPUS AMAJARI
Authors: Moura Francisco do Nascimento
Published: January 2025

Resumo: Este estudo investiga as contribuições dos estudos interculturais, sociolinguísticos, descoloniais e da transmodernidade para a formação integral de estudantes indígenas e migrantes no Instituto Federal de Roraima (IFRR), Campus Amajari, buscando entender os desafios e oportunidades educacionais no contexto de diversidade linguística e cultural. Uma pesquisa, vinculada ao programa ProfEPT, com aderência à linha 2 e ao macroprojeto 6 - Organização de espaços pedagógicos na EPT e ao grupo de pesquisa Grupo de Estudos e Pesquisas em Linguagens Cultura Diversidade e Ensino na EPT, com uma abordagem quali-quanti, envolveu 27 estudantes indígenas e migrantes. Foram utilizados questionários semi-estruturados e análise documental para a coleta de dados, com foco nas barreiras linguísticas e na inclusão educacional no ensino profissional e tecnológico. Os resultados indicam que as barreiras linguísticas e a falta de proficiência em língua portuguesa dificultam a inclusão e o desempenho acadêmico desses estudantes. Identificou-se a necessidade de políticas educacionais que valorizem as línguas indígenas e práticas pedagógicas interculturais, como programas bilíngues e capacitação de professores. O estudo propõe a implementação de ações que promovam a equidade educacional e respeitem as especificidades culturais dos estudantes. As sugestões apontam para a urgência de medidas que ampliem o êxito estudantil e sugerem que futuras pesquisas explorem a aplicação dessas propostas em diferentes contextos educacionais.
IMPACT OF IPPIS ON PERSONNEL EMOLUMENT EFFICIENCY IN NIGERIA'S FEDERAL EDUCATIONAL INSTITUTIONS
Authors: YAHAYA YUSUF  , KAWU ABUBAKAR ALHASSAN  , ADELEKE TAOFEEK ADEWALE
Published: January 2025

This study examines the impact of the Integrated Personnel and Payroll Information System (IPPIS) on enhancing personnel emolument efficiency across Nigeria’s federal educational institutions (Universities, Polytechnics, Colleges of Education, and Secondary Schools), covering a comparative period from 2001 to 2020. Through an ex-post facto design and paired sample t-tests, the study analysed personnel expenditure in all Federal Universities, Polytechnics, Colleges of Education, and Secondary Schools pre- and post-IPPIS implementation, thus the population of the study constituted the annual personnel emolument cost of the four (4) federal educational institutions in Nigeria, while the sample size is twenty (20) years divided into ten (10)-year pre and ten (10) -year post implementation of IPPIS, purposively determined to achieve the objectives of the study. Key findings reveal statistically significant increase in personnel emolument costs across all institution types following IPPIS adoption. In conclusion, IPPIS has successfully improved payroll integrity but has also introduced new challenges related to personnel cost management. The study recommends targeted audits, enhanced customization of IPPIS for different institutional needs, and regular training for payroll administrators to optimize system performance.
The Multi-Functional Role of Urban Sufism in Building Modern Society's Religiosity
Authors: Atamimi Abdul Basit , Sururi Sofyan
Published: January 2025

This research aims to identify the role of Majelis Zikir Az-Zikra for the formation of urban community religiosity. This qualitative research uses descriptive analysis method, primary data in the form of scientific articles and mass media relevant to the subject matter. This research concludes that the Az-Zikra Zikir Assembly is not only a medium for da'wah and dhikr, but has a complex role for the lives of urban communities, such as socio-economic aspects with a religious approach in increasing economic independence. This research confirms that the role of taklim assemblies for urban communities can have a positive impact on the complexity of life needs, not only related to aspects of religiosity.
Enhancing the Accessibility of Technical Education in Indonesia: The Role of Cloud-Based Remote Laboratories in Rural and Disadvantaged Areas
Authors: Effendi Dwi Erlin
Published: January 2025

ABSTRACT

Objective: This study aims to explore the application of cloud-based remote laboratories in engineering education, particularly in addressing educational disparities in remote and underdeveloped areas of Indonesia.
Research Design & Methods: This research method uses a comprehensive literature review approach conducted in conjunction with the analysis of sample applications to assess the potential of cloud-based distance laboratories. This research focuses on accessibility, learning effectiveness, scalability, and cost efficiency, taking into account the role of government and collaboration between stakeholders.
Findings: The findings reveal that cloud-based remote laboratories can significantly enhance the technical quality of engineering education in Indonesia by overcoming geographic, temporal, and financial barriers. However, challenges such as limited internet access and high initial infrastructure costs remain key obstacles.
Implications & Recommendations: To ensure successful implementation, the study emphasizes the need for government investment in ICT infrastructure, fostering partnerships between the private sector and educational institutions, and developing strategic policies to mitigate implementation challenges.
Contribution & Value Added: This study contributes to the discourse on leveraging ICT to bridge educational gaps in developing countries. It highlights cloud-based remote laboratories as a transformative solution for advancing engineering education, promoting equity, and enhancing Indonesia's competitiveness in the global technology and industrial sectors.
Improved Claims Processing: Advanced Analytics for Faster and More Accurate Claims Handling In Healthcare or Insurance
Authors: - Krishna Prasanth Brahmaji Kanagarla
Published: January 2025

This research focuses on examining the use of advanced analytics as an enabler for speeding up the claims decision-making process across healthcare and insurance industries. This research adopts an interpretivism research philosophy and a deductive approach. Overarching theories and frameworks are explored, and existing secondary qualitative data collected from industry reports, academic works, and case studies. Themes are employed to determine the areas of interest that concern advantages and disadvantages of implementing advanced analytics. Research proposes that while choosing advanced analytics provides large numbers of organizational benefits in terms of process standardization, costs cut down, and enhanced decision-making, there are constraints alike.
Advancing Test Oracle Methodologies for Operational Excellence in Life Insurance
Authors: - Chandra Shekhar Pareek
Published: January 2025

Life Insurance systems are inherently intricate, encompassing policy administration, premium computations, underwriting workflows, claims adjudication, and strict regulatory compliance. Guaranteeing the precision and reliability of these systems necessitates advanced and methodical testing paradigms. A test oracle serves as a pivotal validation mechanism, determining the correctness of software outputs against predefined benchmarks or inputs. This paper delves into the strategic application of test oracles within the Life Insurance sector, highlighting their significance, inherent challenges, and implementation best practices. By integrating real-world case studies and an articulated conceptual framework, it offers profound insights into harnessing test oracles to streamline testing methodologies and enhance system dependability in the Life Insurance landscape.
AI-Driven Cross-Disciplinary Synergies in Advancing Femto Technology
Authors: - Dr. N. Vijaya Lakshmi
Published: January 2025

Femto technology, a speculative concept involving engineering at the femtometer scale (10⁻¹⁵ meters), explores the manipulation of quarks and gluons—the fundamental building blocks of matter. This paper investigates the transformative role of Artificial Intelligence (AI) in advancing femto technology through cross-disciplinary integration. By bridging domains such as quantum computing, nanotechnology, particle physics, material science, computational chemistry, and ethics, AI facilitates breakthroughs in modeling, simulation, and material discovery. The discussion highlights how AI accelerates progress, unifies theoretical and practical approaches, and addresses challenges associated with femto-scale innovations.
Financial Literacy in India :Bridging the gap between Awareness and Action
Authors: - Zohra Allani
Published: January 2025

This paper explores the financial literacy gap in India, highlighting the disparity between awareness and practical action. Despite increased efforts in financial education, many individuals struggle due to insufficient knowledge, skills, and application of financial concepts
Hubungan Kekuatan Otot Lengan dan Koordinasi Mata-Tangan terhadap Kemampuan Servis Atas Bola Voli
Authors: Muhammad Albar Alaalaa  , Nurhidayat Nurhidayat
Published: January 2025

Penelitian ini bertujuan untuk mengetahui hubungan kekuatan otot lengan dan koordinasi mata- tangan terhadap kemampuan servis atas pada siswa putra ekstrakurikuler bola voli SMK Muhammadiyah Rembang tahun 2023. Desain penelitian ini menggunakan metode penelitian korelasional. Populasi dalam penelitian ini adalah seluruh siswa putra ekstrakurikuler bola voli SMK Muhammadiyah Rembang yang berjumlah 20 siswa dengan sampel berjumlah 15. Instrumen penelitian ini adalah tes kekuatan otot lengan, tes koordinasi mata tangan dan tes servis atas. Analisis data penelitian ini menggunakan uji normalitas, uji linieritas dan regresi berganda. Hasil penelitian diperoleh bahwa terdapat hubungan yang signifikan kekuatan otot lengan dan kemampuan servis atas pada siswa putra ekstrakurikuler bola voli SMK Muhammadiyah Rembang tahun 2023. Terdapat hubungan yang signifikan koordinasi mata-tangan terhadap kemampuan servis atas pada siswa putra ekstrakurikuler bola voli SMK Muhammadiyah Rembang tahun 2023. Terdapat hubungan yang signifikan kekuatan otot lengan dan koordinasi mata tangan terhadap kemampuan servis atas bolavoli pada siswa putra ekstrakurikuler bola voli SMK Muhammadiyah Rembang tahun 2023.
Perbedaan Kebugaran Jasmani Siswa Kelas Khusus Olahraga dan Kelas Non Khusus Olahraga SMP Muhammadiyah 5 Surakarta
Authors: Ajril Ajril , Gatot Jariono  , Nurhidayat Nurhidayat
Published: January 2025

Penelitian ini bertujuan untuk mengetahui tingkat Tingkat Kebugaran Jasmani pada Siswa Khusus Olahraga dan Siswa Non Khusus Olahraga SMP Muhammadiyah 5 Surakarta. Sampel yang digunakan dalam penelitian ini adalah 20 siswa terdiri dari 10 siswa khusus Olahraga dan 10 siswa non khusus olahraga. Pengumpulan data penelitian menggunakan prosedur Tes Kebugaran Pelajar Nusantara (TKPN). Teknik analisis data dilakukan dalam tahap, yaitu presentase. Hasil penelitian menunjukkan bahwa hasil tes IMT siswa khusus olahraga sebanyak 2 siswa (20%) kategori kurus, 8 siswa (80%) kategori normal. Serta pada hasil tes kebugaran jasmani siswa khusus olahraga hasil capaian akhir yakni 3,2 dengan kategori hasil capaian “Baik”, sedangkan hasil IMT siswa non khusus olahraga sebanyak 3 siswa (30%) kategori kurus, 3 siswa (30%) dikategorikan normal, 3 siswa (30%) dikategorikan gemuk, dan 1 siswa (10%) dikategorikan obesitas. Serta pada hasil tes kebugaran jasmani siswa non khusus olahraga hasil capaian akhir yakni 1,5 dengan kategori hasil capaian “Kurang”.
شرط وفوائد المستخرجات في السنن الكبرى للبيهقي من خلال وجوه تعقب ابن التركماني عليه في مسألة نسبة الحديث إلى الصحيح
Authors: السلامي خالد عبدالله السلامي
Published: January 2025

فكرة البحث وهدفه: بيان شرط فوائد المستخرجات في السنن الكبرى، عن طريق جمع ودراسة وجوه تعقب ابن التركماني على البيهقي في نسبة الحديث إلى الصحيح، ويكتسب البحث أهميته: من القيمة العلمية للسنن الكبرى في دراسات الصحيحين، كونه كالمستخرج عليهما، وفي أنه مثال عملي تطبيقي على شرط وفوائد المستخرجات، وتتمثل مشكلة البحث: في السؤال عن فوائد المستخرجات التي وقعت في السنن الكبرى، ولم تنص عليها كتب مصطلح الحديث؟ وعن أوجه تعقب ابن التركماني على البيهقي في مسألة نسبة الحديث إلى الصحيح، مما لم تنبه عليه كتب المصطلح؟ واستخدم البحث: المنهج الاستقرائي التحليلي، ومن أبرز نتائج البحث: أن منهج البيهقي في نسبة الحديث إلى الصحيح يقوم على شرط وفوائد المستخرجات، وأن إجمالي فوائد المستخرجات في السنن الكبرى في حدود الدراسة (ست عشرة) فائدة، وزاد الباحث (خمس) فوائد أخرى من خارج حدود الدراسة، وأن في السنن الكبرى فوائد للمستخرجات لم تنص عليها كتب مصطلح الحديث، وأن محاذير الاعتماد على البيهقي في عزوه الحديث إلى الصحيح أكثر مما ذكرته كتب مصطلح الحديث إذ بلغت وجوه تعقب ابن التركماني على البيهقي في هذه المسألة (اثني عشر) وجها، لم تذكر كتب المصطلح منها إلا وجها واحدا فقط.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN CUT BOX BARBER AMBON MENGGUNAKAN APLIKASI AKUNTANSI UKM PADA ANDROID
Authors: Hattu Renie Stivany , Lumapelumey Eva Vilga , Virginia Revallda , Lesnussa Jusua , Papilaja Geraldo Delon
Published: January 2025

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi AKUNTANSI UKM pada android pada usaha CUT BOX BARBER AMBON yang berdiri sejak bulan oktober tahun 2023 sampai November 2023 masih menggunakan pembukuan dengan cara manual. Transaksi keuangan yang akan disusun pelaporannya menggunakan aplikasi ini adalah yang terjadi pada bulan November. Pendampingan dilakukan untuk transaksi bulan okteber saja sedangkan bulan-bulan selanjutnya akan disusun mandiri oleh staf akuntansi perusahaan. Metode yang diaplikasikan adalah menggunakan empat tahapan. Pertama persiapan dan observasi. Kedua diskusi dan pengenalan aplikasi. Ketiga pendampingan menggunakan aplikasi akuntansi ukm pada android, dan terakhir adalah evaluasi kegiatan pengabdian. Hasil dari kegiatan pengabdian ini adalah pihak Cut Barber Box sangat menyambut baik dan berterimakasih atas terselenggaranya kegiatan ini, pendampingan penyusunan laporan keuangan berhasil dilaksanakan yang bertugas menyusun laporan keuangan telah bisa mengoperasikan aplikasi tanpa kendala, hal ini karena aplikasi Akuntansi UKM mudah diaplikasikan.
MENGHADIRKAN CLICK EXCEL ACCOUNTING SEBAGAI MITRA BISNIS & SOLUSI KREATIF DALAM MENGHADAPI TANTANGAN DIERA DIGITAL
Authors: Buiswarin Anselmus Alex , Molly Thevotli Grasia , Hatulely Linda , Nikijuluw Gabriela Estefani , Pattiasina Jenny Ifana
Published: January 2025

Micro, Small and Medium Units (MSMEs) require system-based processing of accounting records, so that the information presented is more accurate, fast and precise. One of the simple accounting systems that can help MSMEs is CEA (Click Excel Accounting) which is Microsoft Excel that has been specially designed. The object of this research is Lin Boutique, which was founded on April 14, 2020, a business engaged in the rental and buying and selling of clothing. Financial transactions that were transferred from manual to CEA occurred in August 2023.The research methods used include observation, interviews, introduction and use of CEA and evaluation.The results of the initial observations made show that Recording of company transactions is done manually.Recording only explains about income without involving other expenses and expenses related to boutique operations.CEA helps them to process transactions easily and produce reports not only journaling but also up to the balance sheet. This computerization task aims to optimize the use of CEA in preparing financial statements for Micro, Small, and Medium Enterprises (MSMEs). In this task we help MSME Lin Boutique in digital bookkeeping.
PENYUSUNAN LAPORAN KEUANGAN UKM USAHA DAGANG TOKO FADLY AMBON MENGGUNAKAN APLIKASI CEA (CLICK EXCEL ACCOUNTING)
Authors: Shahadah Isroiatus , Manuji Masyita Salshabilla , Palpialy Greace Meicy , Maruapey Issyaina Zaitunia , Mahulete Yumna
Published: January 2025

Practicum "Computerized Accounting Projects" is an educational activity that aims to introduce students to basic concepts in automating accounting processes using computer technology. In this practicum, students will be given the opportunity to apply their accounting knowledge in a computerbased environment. This practicum activity includes an understanding of accounting software, such as the use of accounting software that is commonly used in business. Students will learn how to manage financial records, record transactions, and produce financial reports using relevant accounting software. Apart from that, students will also be given training to SMEs in the Fadly Grocery business in analyzing financial data, understanding the concept of internal control, and identifying company needs in automating their accounting processes. Thus, this practicum aims to prepare students and SMEs with the skills and knowledge needed to become competent accounting professionals in the digital era. Through the practicum "Computerized Accounting Projects," students will be able to integrate their academic knowledge with computer technology, which is an important aspect in today's business world. The results of this activity, the Fadly Grocery business, are very welcoming and grateful for this activity. This accounting computerization project equips the Fadly Grocery business with relevant skills and understanding of the importance of computerized accounting in supporting the growth and sustainability of SMEs using the Click Excel Accounting application.
PELATIHAN PENINGKATAN KEMAMPUAN PSIKOSOSIAL PADA PEMUDA DI DUSUN URSANA, KABUPATEN SERAM BAGIAN BARAT
Authors: Wenno Yulian Hermanus , Rampisela Theopanny P.Th. , Makaruku Vando Kristi
Published: January 2025

Community service activities in the form of providing training on improving psychosocial abilities to youth in ursana sub-village. which aims to provide knowledge and skills about psychosocial abilities that will be used in everyday life, especially for creative and productive youth. This activity lasted for 1 full day where the participants were a combination of youth in the sub-village of Rusana ranging from the Youth Force (YF) GPM, Catholic youth, to Islamic youth. Given that the village of ursana is very prulal, it is important that young people have the ability or life skills related to psychosocial aspects in the community environment. This stage of training we made with the training stage in the form of providing an understanding of the competencies that must be possessed in one's personal abilities regarding psychosocial, then we provide self-assessment to the youth participants who are present to identify and know how their personality is in socializing with the community or even the organizational group they face, after that we provide an understanding of how to deal with situations of pressure and stress and being in a new environment so that the indicators of psychosocial abilities they can run. It is hoped that after conducting this training and workshop activity, the youth in ursana village can socialize and understand their personal character in order to interact with the community or fellow youth properly and productively.
ANALISIS PERAMALAN PENJUALAN DENGAN METODE TREND LEAST SQUARE PADA UMKM ES KUWUT
Authors: Rahmatulah Nurhamna , Rieuwpassa Ariel Christy Ferdinand , Samaleh Ainun Ayu , Lekatompessy Geovandro Bradley , Tisera Denaya Reghita , Marasabessy Sofyan Akbar
Published: January 2025

Perubahan kondisi cuaca yang terjadi di kota Ambon memiliki dampak signifikan pada aktivitas yang dilakukan oleh masyarakat seperti memengaruhi aktivitas bisnis yang dilakukan oleh pemilik UMKM Es Kuwut, yaitu mengalami naik turunnya penjualan pada saat kondisi hujan. Untuk itu melalui kegiatan pengabdian masyarakat ini kelompok membantu pemilik dalam menerapkan metode peramalan Trend Least Square dengan mengambil data penjualan yang terjadi pada bulan Desember-April, kemudian dapat memprediksi berapa banyak cup yang harus disediakan untuk bulan Mei-Desember 2024. Pelaksanaan kegiatan ini dilakukan dalam empat tahapan yaitu tahap observasi, tahap wawancara, tahap dokumentasi dan yang terakhir tahap perhitungan peramalan penjualan. Dengan adanya peramalan penjualan es kuwut ini, pemilik memiliki informasi penjualan untuk bulan-bulan yang akan datang, sehingga hal ini dapat membantu pemilik dalam mengoptimalkan bahan baku serta memiliki perencanaan yang baik dalam proses penjualan.
PENERAPAN METODE LEAST SQUARE UNTUK PREDIKSI HASIL PENJUALAN PADA USAHA PERCETAKAN DIGITAL PRINTING HITAM MANIS
Authors: Mahulete Yumna , Seftiani Suwek , Sangadji Suryaningsi , Rutasouw Mirella Berta , Kalauw Riyanti , Mahulette Gidion
Published: January 2025

Abstrak
 Pengabdian ini bertujuan untuk menerapkan metode Least Square dalam memprediksi hasil penjualan pada usaha Percetakan Digital Printing Hitam Manis. Metode Least Square digunakan untuk menganalisis data penjualan sebelumnya dan memprediksi hasil penjualan di masa depan dengan akurasi yang tinggi. Pengabdian ini mengambil objek pada usaha Percetakan Digital Printing Hitam Manis yang berlokasi di Jl. Dr. J. Leimena, Depan Rektorat Universitas Pattimura Ambon. data penjualan yang digunakan dalam pengabdian ini mencakup periode waktu tertentu yang diperoleh dari catatan penjualan usaha tersebut. Hasil pengabdian digunakan sebagai alat bantu dalam perencanaan strategis serta pengambilan keputusan manajemen. Dengan penerapan metode ini, usaha ini dapat lebih siap menghadapi fluktuasi pasar dan mengoptimalkan kinerja penjualannya.
ANALISIS PENERAPAN RAMALAN PENJUALAN PADA USAHA BOBA HALUW MENGGUNAKAN METODE LEAST SQUARE
Authors: Suatrian Alya Tiara , Ngilyaubun Anaci , Rahman Syahla Lutfhiyah , Soselisa Nechard Anugerah Putera , Lumapuy Diana , Tehuayo Rosmalia
Published: January 2025

Pengabdian ini bertujuan untuk menganalisis penerapan peramalan penjualan metode Least Square pada salah satu UMKM yang ada di Kota Ambon, yakni Boba Haluw. Penerapan peramalan penjualan tentunya dibutuhkan oleh tiap usaha untuk mengetahui bagaimana prediksi penjualan yang akan terjadi di masa depan sehingga pemilik usaha dapat mengambil keputusan dalam mengembangkan usahanya. Pengabdian ini mengambil data penjualan pada Usaha Boba Haluw yang terletak di Jl. Wolter Mongindisi, Kota Ambon. Boba Haluw merupakan usaha yang bergerak pada bidang kuliner. Beberapa tahapan yang digunakan pada Pengabdian ini yaitu subjek pengabdian, teknik pengumpulan data, teknik pengambilan data, tahap merancang siklus dan yang terakhir tahap perancangan siklus. Formula yang digunakan dalam menganalisis ramalan penjualan pada usaha tersebut adalah Y=a+b(x). Hasil dari pengabdian ini adalah ramalan penjualan pada usaha Boba Haluw dengan menggunakan metode Least Square periode Juni sampai Desember tahun 2024. Sehingga dapat membantu usaha tersebut dalam proses pengambilan keputusan untuk lebih mengembangkan bisnisnya.
Penyusunan Laporan Keuangan UMKM UD IAN AMBON Menggunakan Aplikasi CEA (Click Excel Accounting)
Authors: Riry Wilbertrista Danielo , Muhrim Syahrein Alvito , Pratama Ariel Yoga , Sergio
Published: January 2025

This practicum aims to design and implement the Click Accounting Excel application, which can assist MSME (Micro, Small, and Medium Enterprises) actors in efficiently managing MSME financial reports, particularly for UD IAN, an MSME engaged in the sale of building materials. The goal is to enhance the accuracy and efficiency of financial management through the Excel-based Click Accounting application. This application was chosen for its accessibility and ease of use. With the advancement of technology and the increasing use of technology in the workplace, this application is expected to become a practical solution for individuals who want to record transactions and view financial reports in a practical and structured manner. The Click Accounting Excel application is expected to help MSMEs simplify the financial recording process, reduce manual errors, and provide a more accurate financial overview.
EVALUASI KINERJA USAHA DAGANG REZEKI SEJUK MELALUI PENGIMPLEMENTASIAN APLIKASI CLICK EXCEL ACCOUNTING
Authors: Ajuputrawan  , Zubair  , Banawi Johan Daud
Published: January 2025

The aim of this practicum is to determine the financial performance of the REZEKI SEJUK trading business which is in the micro, small and medium enterprise (MSME) category through implementing the Click Excel Accounting (CEA) application. Before carrying out this practicum activity, the financial records used by this business already used an application, but the application used did not reflect good financial reports, so it was considered less efficient and a risk to the accuracy of financial data. Data collection was obtained through observation and interview methods, aiming to find out and understand the influence of this application on recording transactions. The input from this practicum shows that the application of the CEA application is able to increase the accuracy of recording, accessibility of financial reports, and minimize the risk of human error in financial reports. Even so, the obstacles in this activity are initial adaptation, and the need for training is still a challenge that needs to be addressed. With this activity, it is hoped that it can provide insight for MSME players regarding the benefits of a simple accounting application, namely CEA, in supporting better financial management.
PENINGKATAN PENDAPATAN KELOMPOK TANI BERBASIS EKONOMI KREATIF DI NEGERI HATIVE BESAR KOTA AMBON
Authors: Sahureka Mersiana , Latupapua Lesly
Published: January 2025

Community service activities (PkM) were carried out in Negeri Hative Besar Ambon City in Mei  2024, with the aim of transferring technological knowledge tiu the community regarding the creative economy. The activity stages carried out in PkM activities are the preparation and implementation stages og activities with the delivery of extension material with the title 1) Analysis of Agroforestry Farming Businnes Income 2). Creative and Innovative Product Packaging Design. Extension activities on the creative economy for farmer groups are used to improve the livelihoods  of farmer groups and build alternative sustainable livelihoods, which contribute to increasing the welfare of farmergroups. The existene of farmer groups can facilitate coordination in activities related to the production and marketing of agroforestry products. One way to increase consumer purchasing power for products is to design and make packaging that is appropriate, attractive and hygienic. The impact received by farmer groups is that through PkM, farmer groups understand the importance of innovative values in developing farming businesses, both techonogy and creativity.
PEMANFAATAN SUMBER DAYA KELAUATAN DALAM SEKTOR UMKM DI DUSUN MARBALI DESA WANGEL
Authors: Matakur Kostantina M , Pipy Stefani P , Gutandjala Taroci , Siarukin Dominggas , Ngoyem Rosanda E , Laim Amelia , Tildjuir Sarah A , Metta Yusten , Djukut Jonatan , Garpenasy Merlin , Tomasoa Yellia
Published: January 2025

Wangel Village, especially in Marbali Hamlet, the fisheries sector plays an important role in the local economy. Most of the people depend on marine products for their living, either through fishing or the use of other marine products. This research aims to analyze the use of marine resources in the Micro, Small and Medium Enterprises sector in Marbali Hamlet, Wangel Village, Aru Islands Regency, with a focus on processing fish into fish chips products. As a coastal area with abundant marine potential, Marbali Hamlet has a great opportunity to develop fisheries-based MSMEs, especially in producing value-added processed products. This research uses a qualitative approach with a case study method, through in-depth interviews, participant observation and documentation. The research results show that processing fish into chips has made a significant contribution to the local economy, created jobs and increased the income of local communities. However, there are several challenges faced, such as technological limitations, access to capital, and product marketing. Apart from that, problems with product quality and  consistency  are  also  obstacles  in  business  development.  This  research  suggests  the  need  to increase access to processing technology, easier financing, and strengthen marketing networks to expand the market for fish chip products. With the right support, the marine-based MSME sector in Marbali Hamlet can develop more optimally, improve community welfare and support local economic resilience.
PERCEPÇÃO SOBRE ESTIGMAS E PRECONCEITOS ENTRE PACIENTES EM TRATAMENTO DA HANSENÍASE NO MUNICÍPIO DE PALMAS, ESTADO DE TOCANTINS, BRASIL
Authors: Martins Leal Fernanda , Pereira Costa Renata , Dias Queiroz Brito Jussara , Braga Chaves Ferreira Gabrielle , Cordeiro de Souza Anselmo
Published: January 2025

A hanseníase ainda é considerada um problema de saúde pública, e de notificação compulsória. O preconceito/estigma e a exclusão social ao indivíduo ainda são persistentes, mesmo que a doença tenha tido um grande avanço acerca de tratamentos e medicamentos que levam a cura, o portador ainda é visto como um potencial transmissor da doença. Neste contexto o presente estudo discute estigmas e preconceito e as percepções dos pacientes em tratamento da hanseníase, uma pesquisa de campo, tendo como objetivo geral: conhecer os estigmas e preconceitos vivenciados pelos pacientes em tratamento de hanseníase na cidade de Palmas-TO. Trata-se de um estudo transversal, prospectivo, descritivo, de abordagem qualiquantitativo. Utilizado um questionário semiestruturado para coleta de dados aplicado nos horários de atendimentos que antecedem as consultas; após aprovação pelo Comitê de Ética Pesquisa- Ulbra e autorização da Fundação Escola de Saúde Pública de Palmas. A amostra foi composta pelo número de 24 pacientes pelos referenciais que atenderam aos critérios de inclusão e exclusão. Afim de conhecer os estigmas e preconceito enfrentados pelo paciente portador de hanseníase. Os resultados evidenciaram que os pacientes não tem informação acerca da doença e isso contribui para um dos principais fatores de diagnóstico tardio, e sequelas revela também o preconceito que a hanseníase acarreta durante este longo período. Entretanto é preocupante a falta de conhecimento pela população, pois é necessário investir na APS em estratégias de educação em saúde em todo contexto da ESF. Atenção Básica é caracterizado por um agrupamento de ações de saúde no domínio individual e coletivo. Engloba medidas de promoção, prevenção e educação relacionado a agravos, diagnósticos, tratamento e reabilitação.
Relacja klauzuli generalnej do przykładowego katalogu nieuczciwych praktyk w ustawie o przeciwdziałaniu nieuczciwemu wykorzystywaniu przewagi kontraktowej w obrocie produktami rolnymi i spożywczymi
Authors: Manteuffel Katarzyna , Piaskowski Mikołaj
Published: January 2025

Artykuł zawiera analizę relacji klauzuli generalnej zawartej w art. 7 ust. 2 ustawy z 15 grudnia 2016 r. o przeciwdziałaniu nieuczciwemu wykorzystywaniu przewagi kontraktowej w obrocie produktami
rolnymi i spożywczymi do przykładowego katalogu nieuczciwych praktyk zawartym w art. 7 ust. 3 tej ustawy. Autorzy rozważają funkcję klauzuli generalnej we wskazanej ustawie, a także zakres zastosowania poszczególnych praktyk opisanych wprost w ustawie.
Subsydiowanie konstrukcji i modernizacji portów lotniczych jako wsparcie dla przewoźników – analiza możliwości prawnomiędzynarodowej kontroli
Authors:   Wydział Prawa, Administracji i Ekonomii, Uniwersytetu Wrocławskiego, Kociubiński Jakub
Published: January 2025

W warunkach globalnej konkurencji na rynku transportu lotniczego kontrola subsydiowania sektora jest zagadnieniem kontrowersyjnym. Warunkiem koniecznym jest z jednej strony istnienie politycznej woli uregulowania kwestii, a z drugiej – stworzenie praktycznie efektywnego mechanizmu kontroli i egzekucji. Można argumentować, że sama istota prawa międzynarodowego uniemożliwia wprowadzenie rozwiązań wystarczająco efektywnych, rozwiązujących problem zaburzenia konkurencji w wyniku subsydiowania niektórych przedsiębiorstw branży. Publiczne finansowanie portów lotniczych, które bywa uznawane za nienależne wsparcie dla przewoźników operujących z danego obiektu stanowi szczególnie referencyjny przykład powyższych trudności. Niniejszy artykuł zawiera analizę możliwości wprowadzenia prawnomiędzynarodowej kontroli pomocy pośredniej, gdzie realnym beneficjentem jest nie tylko adresat środka. Rozważania prowadzone są z perspektywy Unii Europejskiej w kontekście umów bilateralnych zawieranych między UE a państwami trzecimi, dotyczącymi kontroli subsydiów.
Zamachy na port lotniczy w Brukseli – prawo międzynarodowe i europejskie wobec zdarzenia
Authors:   Katedra Prawa Międzynarodowego i Stosunków Międzynarodowych, WPiA Uniwersytetu Łódzkiego, Osiecki Mateusz
Published: January 2025

Zamachy w Brukseli 22 marca 2016 r. to jedno z wydarzeń, które długo pozostaną w pamięci jako brutalny atak terrorystyczny uderzający nie tylko w społeczność Belgii, lecz także Europy i świata. Artykuł jest próbą analizy zamachu na lotnisku Zaventem z perspektywy jurydycznej. Na wstępie przedstawiono krótko okoliczności zamachu, a następnie szczegółowo omówiono pojęcie terroryzmu w oparciu o szereg aktów prawnych, w tym kodeksu karnego Belgii. Główną część opracowania stanowi zaś obszerne studium prawnomiędzynarodowe, w którym poddano analizie traktaty odnoszące się do problematyki terroryzmu lotniczego włącznie z konwencją pekińską, która, jeśli wejdzie w życie, prawdopodobnie diametralnie zmieni system ochrony lotnictwa cywilnego przed zamachami. W artykule uwzględniono także ustawodawstwo unijne na czele z Decyzją ramową Rady 2002/475/WSiSW z dn. 13 czerwca 2002 r. w sprawie zwalczania terroryzmu. Całość zamykają rozważania o przyszłości ochrony lotnictwa cywilnego.
Pancreas: Comic biography of an organ.
Authors: Moretti Veronica , Ratti Stefano , Cucchetti Alessandro , Fabbri Carlo , Farinella Matteo
Published: January 2025

The comic biography of the pancreas presented in this project integrates narrative-based medicine (NBM) with graphic storytelling to explore the subjective experiences of patients with pancreatic diseases. By combining scientific and humanistic perspectives, the comic format captures the complexity of illness, illustrating not only the physical but also the emotional and social challenges faced by patients. Using in-depth interviews and an interdisciplinary approach, the project transforms personal illness stories into visually engaging narratives, promoting greater public awareness and empathetic understanding of pancreatic conditions. This method bridges the gap between medical knowledge and personal experiences, offering a more inclusive and multidimensional representation of the disease.
L’ostréiculture et les questions environnementales : utilisation d’un corpus d’images en sociologie des groupes professionnels
Authors: Auras Emmanuelle
Published: January 2025

Des plastiques colorés sur une plage, des tracteurs sur l’estran18, le marais et ses cabanes. Le décor est posé pour évoquer l’usage de la photographie dans une recherche portant sur le groupe professionnel des ostréiculteurs. L’article explore le cheminement méthodologique d’une sociologue mobilisant pour la première fois les images dans une enquête, s’interrogeant sur le statut de celles-ci. Trois corpus de photographies sont venus nourrir la compréhension de cette profession dont la trajectoire ascendante à l’échelle des individus comme du collectif est ralentie par la crise environnementale. L’identité sociale de ces ostréiculteurs oscille entre tradition et quête d’une certaine image de modernité, s’incarnant notamment dans un rejet récurrent du désordre. Une culture historique de l’aléa, intégrant plus ou moins la question du changement climatique, les incite à engager de nouvelles stratégies d’adaptation.
La sociologie filmique : penser par l’image
Authors: Sebag Joyce , Durand Jean-Pierre
Published: January 2025

Qu’est-ce que la sociologie filmique ? Au-delà de l’hybridation entre les
images/sons (le cinéma) et le projet sociologique, cet article interroge la
production de sens et de connaissances sociologiques par l’image en réfutant le seul
usage de cette dernière comme outil de recueil des données. Il interroge par là même
les rapports entre la sociologie filmique et quelques courants de la discipline
avant d’argumenter en quoi penser par l’image contribue à élargir le champ
des connaissances et d’intervention de la sociologie.

L’ensemble de l’argumentation repose sur les images/sons et le montage d’un
documentaire sociologique réalisé par les auteurs à Charlottesville lors de la
manifestation d’août 2017 des suprémacistes blancs auxquels s’opposaient des
antiracistes. Le film court peut-être visionné en même temps afin que les lecteurs
et les lectrices puissent suivre les développements étayant la thèse d’une possible
sociologie filmique.
Quelle culture commune pour une profession universitaire segmentée ?
Authors: Gabrysiak Louis
Published: January 2025

Cet article étudie, à partir d’une enquête auprès d’universitaires de sciences, lettres et sciences humaines, ce qui peut constituer une culture commune à la profession universitaire. La profession universitaire est souvent étudiée sous l’angle de sa fragmentation, de la différenciation croissante entre les trajectoires et carrières des universitaires. Les entretiens biographiques réalisés auprès d’enseignants-chercheurs ont néanmoins fait apparaître des points communs dans les manières de se raconter et de rendre compte de leurs trajectoires, de revendiquer une fonction spécifique au sein de l’espace social. Cette culture se caractérise par l’attachement à un idéal de l’université comme corps autonome de savants. Elle s’acquiert de manière individualisée par un contact prolongé avec le corps, plus que par l’action réglée de l’institution. La mise en lumière de cette culture commune permet de montrer que la différenciation et la segmentation des pratiques sont pour une part le résultat de cette culture.
La science comme champ
Authors: Ragouet Pascal
Published: January 2025

La compréhension des transformations du monde scientifique nécessite un cadre
analytique particulier prenant acte du processus de différenciation du monde social,
susceptible de permettre l’analyse conjointe de la connaissance scientifique et des
conditions sociales, économiques et politiques de sa production. La contribution de
Pierre Bourdieu à la sociologie des sciences propose des outils d’analyse
pertinents, mais elle aurait beaucoup à gagner à être articulée avec la sociologie
processuelle d’Elias, afin de mener l’analyse conjointe de l’institutionnalité de la
science et de ses dynamiques épistémiques et saisir pleinement les facteurs qui
pèsent sur le degré d’autonomie de ces champs sociaux spécifiques. L’enjeu de cet
article est de procéder à cette articulation et d’en montrer
l’heuristicité.
Childhood Narrative of a Defector: Rue des Pâquerettes (2018) by Mehdi Charef – Social Exclusion and (De)coloniality of Algerian Migration in 1960s France
Authors: Genschow Karen
Published: January 2025

The article analyzes the récit d’enfance Rue des Pâquerettes by Algerian-born author Mehdi Charef, who recounts his arrival in France in the 1960s, shortly after Algerian independence, with flashbacks to the time before his migration. The exclusion of Algerian migrants in French society is materialized in the slum they inhabit on the outskirts of Paris, while the school serves as a factor both of integration and of exclusion for the children of migrants. Alongside class-based exclusion, the text engages with the concept of ‘coloniality’ from decolonial theory, which refers to the persistence of colonial structures beyond formal political independence. The narrative, positioned between individual and collective memory, evokes a tension captured by the term ‘transfuge’, contributing not only to a critique of social exclusion but also to the ‘delinking’ from colonial structures.
Migraciones sur-norte del Caribe, África y Asia en las Américas. “Detención segmentada” y “detenibilidad” en Sudamérica
Authors: Trabalón Carina
Published: January 2025

Objective/context: To analyze the experiences and police/state practices of detaining migrants from the Caribbean, Africa, and Asia in the Amazon-Andean “transit zone,” based on the transformations occurring in the “illegality industry” within South America, amid the intensification and diversification of south-north migrations in the Americas between 2021 and 2022. Methodology: The research is based on ethnographic work conducted in 2022 at the tri-border area of Brazil, Bolivia, and Peru. It includes interviews and conversations with state, institutional, and social actors; in-person (and later digital) interactions with migrants from Cuba, Haiti, and Venezuela; and observations on the mobility and border crossings of migrants from the Caribbean, Africa, and Asia. Conclusions: The punitive experiences of migrants from the Caribbean, Africa, and Asia reveal that the practice of detention in “south-north transit” contexts is configured as a hegemonic mode of migration governance and a particular form of spatial containment. This invites a deeper exploration of the migratory, economic, policing, and racial regimes of mobility and immobility in the Americas. Originality: This article examines a dimension that is little explored in critical migration and border studies: the experiences and practices of “segmented detention” in migratory transit situations, stemming from the racialized exploitation of fear and the extraction of value from the mobility of migrants categorized as “extra-regional” in South America.
Mixed representations of choice direction and outcome by GABA/glutamate cotransmitting neurons in the entopeduncular nucleus
Authors: Locantore Julianna , Liu Yijun , White Jesse , Wallace Janet Berrios , Beron Celia , Kraft Emily , Sabatini Bernardo , Wallace Michael
Published: January 2025

The basal ganglia (BG) are an evolutionarily conserved and phylogenetically old set of sub-cortical nuclei that guide action selection, evaluation, and reinforcement. The entopeduncular nucleus (EP) is a major BG output nucleus that contains a population of GABA/glutamate cotransmitting neurons (EPSst+) that specifically target the lateral habenula (LHb) and whose function in behavior remains mysterious. Here, we use a probabilistic switching task that requires an animal to maintain flexible relationships between action selection and evaluation to examine when and how GABA/glutamate cotransmitting neurons contribute to behavior. We find that EPSst+ neurons are strongly engaged during this task and show bidirectional changes in activity during the choice and outcome periods of a trial. We then tested the effects of either permanently blocking cotransmission or modifying the GABA/glutamate ratio on behavior in well-trained animals. Neither manipulation produced detectable changes in behavior despite significant changes in synaptic transmission in the LHb, demonstrating that the outputs of these neurons are not required for ongoing action-outcome updating in a probabilistic switching task.
Effects of noise and metabolic cost on cortical task representations
Authors: Stroud Jake Patrick , Wojcik Michal , Jensen Kristopher Torp , Kusunoki Makoto , Kadohisa Mikiko , Buckley Mark J , Duncan John , Stokes Mark G , Lengyel Mate
Published: January 2025

Cognitive flexibility requires both the encoding of task-relevant and the ignoring of task-irrelevant stimuli. While the neural coding of task-relevant stimuli is increasingly well understood, the mechanisms for ignoring task-irrelevant stimuli remain poorly understood. Here, we study how task performance and biological constraints jointly determine the coding of relevant and irrelevant stimuli in neural circuits. Using mathematical analyses and task-optimized recurrent neural networks, we show that neural circuits can exhibit a range of representational geometries depending on the strength of neural noise and metabolic cost. By comparing these results with recordings from primate prefrontal cortex (PFC) over the course of learning, we show that neural activity in PFC changes in line with a minimal representational strategy. Specifically, our analyses reveal that the suppression of dynamically irrelevant stimuli is achieved by activity-silent, sub-threshold dynamics. Our results provide a normative explanation as to why PFC implements an adaptive, minimal representational strategy.