bluuebunny/crossref_metadata_2025 huggingface dataset:
Kajian Hukum Direksi Perusahaan yang Bertindak sebagai Likuidator dalam Proses Likuidasi Berdasarkan Undang-Undang Perseroan Terbatas
Authors: Christy Eileen Putri , Sihabudin Sihabudin , Riskawati Shanti
Published: February 2025

In this thesis, the Author addresses the issue of incomplete norms related to the profession of liquidator in the process of settling company assets under Law Number 40 of 2007 on Limited Liability Companies. The selection of this issue is motivated by the legal uncertainty arising from the lack of comprehensive norms regarding the qualifications required for individuals acting as liquidators in the company asset settlement process, especially when the company's directors are appointed as liquidators. This thesis employs a normative juridical method with a Statute Approach, Conceptual Approach, and Comparative Approach. The author uses grammatical and systematic interpretations in primary, secondary, and tertiary legal materials. Through the research conducted using the aforementioned methods, the author concludes that the normative gap concerning the liquidator profession can be addressed by reconstructing the norms in the Limited Liability Company Law. This includes clarifying the qualifications required for liquidators, which can be demonstrated through official certification, and reconstructing regulations regarding the supervision of liquidators.The comparison between the regulations on liquidation in Indonesia and the United States provides an example of applicable certification for liquidators to reduce the risk of lack of due diligence and to enhance legal certainty and efficiency in the company asset settlement process. This approach can be adopted by adjusting it to the existing asset settlement processes in Indonesia.
Problematika Pemungutan Pajak Reklame Di Kota Malang Berdasarkan Peraturan Daerah Kota Malang Nomor 4 Tahun 2023
Authors: Mungkur Chevin Marningot , Hadiyantina Shinta , Rifan Mohamad
Published: February 2025

In this thesis, the author addresses the issues surrounding the collection of film/slide advertisement taxes in Malang City. Based on a preliminary survey conducted at the Regional Revenue Agency of Malang City, it was found that taxes for film/slide advertisements in Malang are not categorized under advertisement taxes but rather fall under entertainment taxes. However, in Malang City Regional Regulation Number 4 of 2023 regarding Regional Taxes and Levies, film/slide advertisements are included as one of the objects of advertisement tax. The research findings conclude that the collection of film/slide advertisement taxes in Malang City faces several problems. Firstly, the absence of regulations concerning the Rental Value of Advertisements (NSR) complicates the Regional Revenue Agency's ability to determine tax rates. Secondly, the Regional Revenue Agency of Malang City does not conduct specific collections for film/slide advertisement taxes; instead, they are combined with entertainment and arts service taxes, resulting in the absence of separate collections for film/slide advertisement taxes.
Reformulasi Mekanisme Perlindungan Kesehatan Mental Pekerja dalam Peraturan Perusahaan Berdasarkan Pedoman WHO
Authors: Gabe Yoseph Madeliano Tua , Santoso Budi , Dwithia H.P. Zora Febriena
Published: February 2025

Crime rates and various forms of crime indicate that society is experiencing an identity, moral and spiritual crisis. Mental health is becoming a pressing issue that affects the productivity, economy and well-being of society at large. Untreated mental disorders, such as depression, cause negative impacts on individuals, families, and countries, with huge economic and social costs. Although there are labour regulations in Indonesia that protect occupational health, the mental health aspects of workers have not been specifically regulated. This research aims to analyse the protection of workers' mental health in positive law in Indonesia and the United States, and to analyse and design the concept of regulating workers' mental health protection mechanisms in company regulations in Indonesia.. This journal research uses a normative juridical research method by taking a statutory, comparative and conceptual approach. Primary, secondary and tertiary legal materials obtained by the author will be analysed using literature study search techniques and analysis techniques in the form of grammatical interpretation and comparative interpretation. A comparison between Indonesia and the United States in protecting workers' mental health shows that the United States is more progressive with guidelines and laws that meet international standards, such as the WHO Guidelines of Mental Health at Work. Meanwhile, Indonesia still has repressive and less specific regulations. Reformulation of the law in Indonesia is needed to create more comprehensive mental health protection for workers, in line with the development of international standards such as in the United States.
Improving the Utility, Safety, and Ethical Use of a Passive Mood-Tracking App for People With Bipolar Disorder Using Coproduction: Qualitative Focus Group Study
Authors: Astill Wright Laurence , Moore Matthew , Reeves Stuart , Vallejos Elvira Perez , Morriss Richard
Published: February 2025

Background

Coproduction with users of new digital technology, such as passive mood monitoring, is likely to improve its utility, safety, and successful implementation via improved design and consideration of how such technology fits with their daily lives. Mood-monitoring interventions are commonly used by people with bipolar disorder (BD) and have promising potential for digitization using novel technological methods.

Objective

This study aims to explore how a passive behavioral monitoring platform, Remote Assessment of Disease and Relapse, would meet the needs of people with BD by specifically considering purpose and function, diversity of need, personal preference, essential components and potential risks, and harms and mitigation strategies through an iterative coproduction process.

Methods

A total of 17 people with BD were recruited via national charities. We conducted 3 web-based focus groups as a part of an iterative coproduction process in line with responsible research and innovation principles and with consideration of clinical challenges associated with BD. Data were analyzed thematically. Results were cross-checked by someone with lived experience of BD.

Results

Focus groups were transcribed and analyzed using thematic analysis. Six themes were identified as follows: (1) the purpose of using the app, (2) desired features, (3) when to use the app, (4) risks of using the app, (5) sharing with family and friends, and (6) sharing with health care professionals.

Conclusions

People with BD who are interested in using passive technology to monitor their mood wish to do so for a wide variety of purposes, identifying several preferences and potential risks. Principally, people with BD wished to use this novel technology to aid them in self-managing their BD with greater insight and a better understanding of potential triggers. We discuss key features that may aid this functionality and purpose, including crisis plans and sharing with others. Future development of passive mood-monitoring technologies should not assume that the involvement of formal mental health services is desired.
Investigating the Unwinding Anxiety Mobile Application for Patients with Anxiety and Co-occurring Substance Use Disorders: A Single Arm Study Assessing Usability & Associated Changes in Anxiety and Substance Use (Preprint)
Authors: Nardi William , Dunsiger Shira , Freedman Rohan , Guthrie Kate M. , Roy Alexandra , Sun Shufang , Brewer Judson
Published: February 2025

BACKGROUND

Patients with co-occurring anxiety and substance use disorders (A-SUD) have lower rates of treatment retention and are at increased risk for unwanted returns to substance use. App-based interventions (ABIs) offer accessible care that can overcome barriers to evidence-based treatment access. Despite growth in digital interventions for SUD, few studies have examined the role of anxiety-focused ABIs for patients with A-SUD.

OBJECTIVE

The objectives of this study were: (1) assess the usability of the Unwinding Anxiety® application, an anxiety treatment-focused, public-facing mobile app, as an adjunctive treatment for persons with A-SUD engaged in care; (2) conduct exploratory analyses of changes over time in A-SUD-associated specific outcomes (e.g., GAD-7, Penn State Worry Questionnaire, Brief Addiction Monitor) in a single-arm trial.

METHODS

We recruited 48 A-SUD patients engaged in substance use care (e.g., pharmacotherapy, peer support). Usability was assessed at 2-months via the Systems Usability Scale and the mHealth Satisfaction Questionnaire. Feasibility was assessed through module completion. Exploratory analyses investigated changes in A-SUD specific outcomes over 2 months.

RESULTS

Of the 48 enrolled participants, 20 (44%) completed follow-up assessments. Usability at 2-months was moderate via the Systems Usability Scale (M=70.4, 11.9) and high via subscales (e.g., positive experiences, negative experiences, life integration) on the mHealth Satisfaction Questionnaire. Participants completed an average of 13.2 of 28 (SD=8.65) modules. Engagement was also high with the features (M=51.3, SD=52.2); however, the meditations (M=6.47, SD=7.79) were minimally engaged with. Multivariate GLMs indicated unanticipated increases in the Brief Addiction Monitor SUD risk subscale, (β=0.99, SE=0.15, 95% CI [0.70, 1.29]) and expected changes for protective factors (β=0.75, SE=0.14, 95% CI [ 0.47, 1.03]), self-regulation (β= 0.65, SE=0.11, 95% CI [0.42, 0.87]), attention regulation (β= 0.72, SE=0.12, 95% CI [0.48, 0.96]), body-listening (β= 0.49, SE=0.13, 95% CI [0.24, 0.75]), emotional awareness (β= 0.70, SE=0.12, 95% CI [0.45, 0.94]) emotional regulation (β=0.36, SE=0.15, 95% CI [0.07, 0.64]) and worry (β= 0.86, SE=0.35, 95% CI [ 0.19, 1.54]) controlling for latency from 2-month follow up, baseline scores and relevant demographics.

CONCLUSIONS

The Unwinding Anxiety mobile application is a promising, scalable adjunctive anxiety-focused ABI with the potential to enhance protective psychological resources as well as improving patients’ mental health and substance use outcomes.

CLINICALTRIAL

The study was funded by the National Institute of Drug Abuse (NIDA; F31DA055463; PI: William Nardi).
An Internet-delivered sexual assault resistance intervention for undergraduate women (The IDEA3 Trial): A multisite randomized controlled efficacy trial study protocol (Preprint)
Authors: Peitzmeier Sarah M. , Senn Charlene Y. , Eliasziw Misha , Edwards Katie , Barata Paula , Hobden Karen L.
Published: February 2025

BACKGROUND

Sexual assault is a serious problem at universities. It is estimated that 1 in 5 women students will experience sexual assault before they graduate.

OBJECTIVE

The primary aim of this randomized controlled trial (RCT) is to test whether a synchronous online facilitated adaptation of an efficacious intervention (the Enhanced Assess, Acknowledge, Act [EAAA] program) can reduce the one-year incidence of rape among 1st and 2nd-year undergraduate women. Secondary aims will assess the impact of the Internet-Delivered EAAA (IDEA3) on other forms of sexual assault (attempted rape, attempted and completed coercion, and non-consensual sexual contact). Tertiary aims will evaluate effects of the program on 1) survivor self-blame in the event of an assault, 2) six known mediators of the intervention effect to guide revision of IDEA3 if necessary, and 3) two exploratory outcomes measuring acceptance of sexualized aggression and sexual empowerment.

METHODS

In this multisite open-label RCT, 1920 diverse women students at 2 Canadian and 4 US universities will be randomly assigned to receive either the 12-hour IDEA3 (intervention arm) or standard of care (control arm: 60-minute, online, live-facilitated consent workshop). Outcomes are measured at baseline, 1-week, 6- and 12-months post-intervention. Sexual assault will be assessed using the Sexual Experiences Survey-Short Form Version. Survivor self-blame and outcomes known to be mediators of EAAA’s reductions in sexual assault will also be measured.

RESULTS

Recruitment began on October 2, 2023 and the first participant was randomized on October 23, 2023. As of December 2024, 550 participants have been enrolled and randomized.

CONCLUSIONS

If efficacious, IDEA3 will be made available to universities in Canada and the US. To date, six provinces in Canada and the Campus SaVE Act in the US require institutions to provide sexual assault prevention programming. An evidence-based, cost-effective, online option has the potential to become the gold standard. The research, therefore, has the potential to impact women’s health and safety internationally.

CLINICALTRIAL

ClinicalTrials.gov NCT06058455
Efficacy and Neuroelectric Mechanisms of a Digital Mindfulness Intervention for Mild Late-Life Depression: A Randomized Controlled Trial of the FocusZen System (Preprint)
Authors: Zhu Kemeng , Hu Maoxin , Liu Chaomeng , Wang Yida , Guo Chengwei , Shen Haotian , Nan Ding , Xiao Wang , Zhu Dandi , Zhou Jiaojiao , Liu Man , Li Yan , Wang Zeng , Ren Li , Chen Xueyan , Zhang Qinge
Published: February 2025

BACKGROUND

Late-life depression (LLD) is a growing public health concern, particularly in aging populations like China, where traditional treatments often fail to meet elderly patients' unique needs. While digital mindfulness interventions show promise for anxiety, depression, and insomnia, their efficacy and neuroelectric mechanisms in elderly populations remain underexplored. This study investigates the FocusZen Mindfulness Stress Reduction System, a novel digital intervention integrating real-time EEG monitoring, to address mild LLD.

OBJECTIVE

To evaluate the efficacy of the FocusZen system in reducing depressive symptoms in mild LLD and explore its neuroelectric correlates through EEG changes.

METHODS

A single-center, randomized controlled trial enrolled 54 participants (aged 60–85, HAMD-17: 7–17) diagnosed with mild LLD. Participants were allocated to a 6-week FocusZen intervention group (daily 15-minute mindfulness sessions with EEG feedback, n = 27) or a control group (health consultations, n = 27). Primary outcomes included changes in depressive symptoms (HAMD-17), while secondary outcomes assessed anxiety (HAMA), sleep quality (PSQI), cognition (MMSE/MOCA), and EEG power values (theta/alpha waves). Mixed-effects models and intention-to-treat analyses were applied.

RESULTS

The intervention group demonstrated significant reductions in depressive symptoms (HAMD-17: F = 8.83, P < 0.001), anxiety (HAMA: F = 8.34, P < 0.001), and sleep disturbances (PSQI: F = 5.55, P = 0.01), alongside improved cognition (MOCA: F = 5.14, P = 0.01). Response (81.5% vs. 48.1%) and remission rates (59.3% vs. 11.1%) were significantly higher in the intervention group (P ≤ 0.01). EEG analysis revealed increased theta (F = 25.28, P < 0.001) and alpha wave power (F = 22.92, P < 0.001), with alpha power negatively correlating with HAMD-17 scores (P < 0.05).

CONCLUSIONS

The FocusZen-based digital mindfulness intervention effectively alleviates mild LLD symptoms, potentially mediated by enhanced theta and alpha wave activity. These findings highlight the feasibility of integrating neurofeedback into digital therapies for elderly populations. Further research is needed to validate long-term effects and neuroelectric mechanisms.
Cost-effectiveness of adding Helicobacter pylori screening to the National Gastric Cancer Screening Program in Korea (Preprint)
Authors: Bae Seowoo , Kim Joon Sung , Lee Moon Won Lee , Kim Gwang Ha , Kim Young-Il , Jung Woon Tae , Baik Gwang Ho Baik , Kim Beom Jin , Lee Joongyub , Suh Mina , Kim Jae Gyu
Published: February 2025

BACKGROUND

Helicobacter pylori (H. pylori) screening with eradication reduces gastric cancer incidence and mortality.

OBJECTIVE

This study evaluated the cost-effectiveness of incorporating H. pylori screening into Korea's National Gastric Cancer Screening Program.

METHODS

A Markov model was developed to compare two strategies: (1) endoscopy screening every two years starting at age 40 (conventional screening), and (2) H. pylori testing and eradication therapy at age 40, followed by continuous endoscopy screening. The primary outcome is the Incremental Cost-Utility Ratio (ICUR), calculated by dividing incremental cost by incremental quality-adjusted life year (QALY) between the two strategies. Sensitivity analysis identified the most influential variables for cost-effectiveness.

RESULTS

The primary outcome parameter is the cost-effectiveness of adding H.pylori testing to the current NCSP, which will be expressed as ICUR. Costs and utility will be discounted at an annual ra: This study determined that introducing H. pylori testing and eradication therapy into the National Gastric Cancer Screening Program is a more cost-effective strategy for reducing gastric cancer risk than a conventional endoscopy-based cancer screening program. te of 4.5%. ICUR threshold will be set at KRW 50 million, which is South Korea’s Gross Domestic Product (GDP) per capita.

CONCLUSIONS

This study determined that introducing H. pylori testing and eradication therapy into the National Gastric Cancer Screening Program is a more cost-effective strategy for reducing gastric cancer risk than a conventional endoscopy-based cancer screening program.

CLINICALTRIAL

None
Evaluation of Salivary and Serum levels of Leptin and Adiponectin in patients with Stage I-IV Periodontitis: A Protocol for Systematic Review and Meta-analysis (Preprint)
Authors: Patil Ruchita , Oza Ranu , Durge Khushboo , Dhadse Prasad , Punse Sanehi , Karamore Rutuja
Published: February 2025

BACKGROUND

Periodontitis is a chronic inflammatory disease affecting the supporting structures of the teeth and has been closely related to systemic conditions such as obesity, diabetes, and cardiovascular diseases. Adipokines that plays crucial role in inflammation as well as immune regulation includes, leptin and adiponectin. The relationship between adipokines and periodontitis may help in providing identification of disease biomarkers for its diagnosis and prognosis.

OBJECTIVE

We aims to investigate the relationship the severity of periodontitis and the levels of adipokines including, leptin and adiponectin.

METHODS

The authors will search PubMed, Cochrane Library, and Embase with no language limits. Reviewers will also hand search and review bibliographies of relevant articles, check trial registers for ongoing trials, and check for potentially relevant research. Keywords to be used in the search are adipokines, leptin, adiponectin, and Periodontitis. Those RCTs will be included, wherein an open or blinded assessment of outcomes has been done. In addition, full-length journal publications reporting will also be included. Brief abstracts, which are mostly reports of meetings, nonrandomized studies, those on experimental pain and those with animal models, and observational studies will be excluded. For each study, eligibility will be determined separately by three review authors. Risk of Bias (RoB) shall be assessed for each study in accordance with established Cochrane methodology.

RESULTS

The severity of periodontitis and the association systemic levels of liptin and adiponectine will be evaluated and the possible mechanism between them will be beneficial for advance diagnostic and prognostic biomarkers.

CONCLUSIONS

This study aims to assess whether levels of leptin and adiponectine has the potential role in the severity of periodontitis. If we find positive correlation, the results will help in finding the novel salivary and serum biomarkers for advance diagnosis and prevention of the disease. Results from this study will be published in national and international academic journals.

CLINICALTRIAL

Prospero CRD42024541600; https://www.crd.york.ac.uk/prospero/display_record.php?ID=CRD42024541600
The Impact of the Suez Canal Blockage on ountry Risk
Authors: Shen Jingyi
Published: February 2025

In March 2021, Egypt's Suez Canal experienced a temporary disruption due to the grounding of the cargo ship “Ever Given,” resulting in billions of dollars in economic losses and severe shocks to the supply chains of key industries such as oil, natural gas, manufacturing, and food. This incident highlighted the global trade system's heavy reliance on specific geographical hubs, revealing the vulnerabilities of global supply chains and increasing concerns among nations about the risks of supply chain disruptions.
This paper explores the connection between the Suez Canal blockage and national risk management, analyzing how disruptions to such global trade hubs threaten national economies and strategic security. Through this study, the causes of global supply chain risks and strategies to address them will be examined. Finally, the paper proposes practical national risk prevention strategies to ensure the stability of the global trade system.
Intercambio de baterías, elemento clave para una electromovilidad sustentable: Recomendaciones de política
Authors: Correa Solis Natalia , Cedano Villavicencio Karla Graciela , del Río Portilla Jesús Antonio
Published: February 2025

This book proposes public policy recommendations on electromobility as a strategy that contributes to constructing a sustainable transport system. The technical characteristics of battery swapping are summarized, focusing on new business opportunities. The environmental costs of the electric transport sector are discussed, and policies to transform the transport sector in Mexico towards electric mobility based on battery swapping are elaborated. The actions necessary to introduce battery swapping in electric transport in Mexico are also presented, with social benefits and business opportunities.
Development of a Serogroup B Specific Footrot Vaccine with Montanide ISA 61 VG Adjuvant for Prophylactic and Therapeutic Use in Sheep
Authors: Quraishi Arham , Hussain Isfaqul , Farooq Shaheen , Kashoo Zahid Amin , Ul Tarfain Najeeb , Qureshi Sabia , Hassan Mir Nadeem , Bhat Mohd Altaf , Mir Mansoor Nabi , Ahmad Syed Mudasir , Hussain Syed Akram , Wani Zahoor Ahmad
Published: February 2025

Virulent footrot represents as a significant contagious ailment affecting sheep, with Dichelobacter nodosus being the primary agent responsible for transmitting the disease. Vaccinations and various management practices are utilized to control the disease. In this study, we cultured D. nodosus in broth culture under reducing conditions and formulated a vaccine using Montanide oil as adjuvant. The efficacy of the vaccine was assessed in sheep to determine its ability to elicit an effective immune response and its therapeutic potential. D. nodosus serogroup B (JKS-07B strain) was grown in a modified TAS broth and a whole cell killed vaccine was prepared using 1.5 × 109 cells per dose, along with the oil adjuvant Montanide ISA 61 VG. The vaccine trial was conducted in sheep and two doses of the vaccine were given subcutaneously with a 30 days interval between the doses. The serum antibody titers in the vaccinated animals were measured at 0, 30, 60, 90, 120, and 150 days post-vaccination using the microplate agglutination test. Protective antibody titers (≥ 3000) were achieved by the 30th day following the primary vaccination in all animals, reaching their peak at the 60th day. The protective level of antibody titers was maintained up to 120 days following the primary vaccination. The vaccine also demonstrated a therapeutic effect in animals that were clinically affected. Animals with a lesion score of 2 took 18-21 days for recovery, while those with a lesion score of 3-4 took 40-47 days to recover from lameness.
Clitoria Ternatea: A Pharmacological Perspective on Its Therapeutic Potential and Pharmaceutical Application
Authors: Bajpai Anshuman
Published: February 2025

Clitoria ternatea, commonly known as butterfly pea, is a medicinal plant with a wide range of pharmacological
properties and pharmaceutical applications. Traditionally used in Ayurveda and traditional medicine systems, C. ternatea has
gained significant scientific interest due to its bioactive compounds, including flavonoids, anthocyanins, alkaloids, and peptides.
The plant exhibits diverse therapeutic activities, such as antioxidant, anti-inflammatory, neuroprotective, antimicrobial,
antidiabetic, and anticancer effects. Its neuroprotective properties, attributed to acetylcholinesterase inhibition, make it a
potential candidate for managing neurodegenerative disorders like Alzheimer’s disease. Additionally, C. ternatea has been
reported to enhance cognitive function, improve memory retention, and protect against oxidative stress-induced neuronal
damage. The plant’s rich anthocyanin content, particularly ternatins, contributes to its antioxidant potential, making it effective
in combating oxidative stress-related diseases. Its antimicrobial and antifungal properties highlight its potential for use in
pharmaceutical formulations against resistant pathogens. Moreover, C. ternatea demonstrates significant antidiabetic activity by
modulating glucose metabolism and enhancing insulin sensitivity. Studies also indicate its anticancer potential through
apoptosis induction and inhibition of cancer cell proliferation. Beyond its therapeutic effects, C. ternatea has gained interest in
pharmaceutical and nutraceutical industries. Its natural blue pigment is widely used in food, cosmetics, and drug formulations,
offering an alternative to synthetic dyes. Moreover, its bioactive compounds have been incorporated into nanoformulations,
enhancing bioavailability and targeted drug delivery. Recent advancements in extraction, isolation, and formulation techniques
have further expanded its pharmaceutical applications. Despite its promising pharmacological potential, comprehensive clinical
trials and safety evaluations are necessary to establish standardized therapeutic doses and mechanisms of action. Further
research on its pharmacokinetics and potential drug interactions is essential for its integration into mainstream medicine. This
review highlights the diverse pharmacological effects and pharmaceutical applications of Clitoria ternatea, emphasizing its
potential as a natural therapeutic agent in modern medicine.
The Entrepreneurial Journey of Women in Jammu: A Detailed Exploration
Authors: Sawhney Dr. Shivani
Published: February 2025

Entrepreneurship is increasingly recognized as an important driver of economic growth, productivity, innovation and
employment, and it is widely accepted as a key aspect of economic dynamism. Entrepreneur is the key factor of entrepreneurship
and now women have been recognized as successful entrepreneurs as they have qualities desirable and relevant for
entrepreneurship development. Entrepreneurship is a more suitable profession for women than regular employment in public
and private sectors since they have to fulfill dual roles. Increasingly, female entrepreneurs are considered important for
economic development. Not only do they contribute to employment creation and economic growth through their increasing
numbers, but they also make a contribution to the diversity of entrepreneurship in the economic process.
This study was designed to assess the factors that affect the performance of women entrepreneurs . It also addressed the
characteristics of enterprises owned by women entrepreneurs in Jammu. A representative sample of women entrepreneurs from
district of Jammu of UT of Jammu and Kashmir was taken for the study using stratified and simple random sampling. The data
was collected through structured interviews and analyzed it using various statistical techniques such as frequency, percentage,
mean score, correlation coefficient, and multiple regression. The study reveales that the majority of entrepreneurs were engaged
in manufacturing and service-related enterprises. Sole proprietorship and home-based operations were prevalent, driven by selfmotivation and a desire for independence. Many entrepreneurs explored business ideas themselves, often with a short gestation
period and minimal external financing. Training, primarily informal, played a crucial role in their preparation for
entrepreneurship. Based on the major findings, recommendations were forwarded to existing and potential entrepreneurs, MSEs
and Micro finance agencies.
Pengaruh Opini Audit, Audit Delay, Ukuran Kap Dan Financial Distress Terhadap Auditor Switching
Authors: Farida Ita Nofidatul , Rahmiyanti Firdha , Amalia Farah
Published: February 2025

This study aims to examine the effects of audit opinion, audit delay, public accounting firm (KAP) size, and financial distress on auditor switching in service companies within the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The audit opinion variable is measured using a dummy variable, audit delay is measured by a ratio and proxied by a dummy variable, KAP size is measured using a dummy variable, and financial distress is measured using the Altman Z-Score and proxied by a dummy variable. This research employs a quantitative method, with sample selection conducted through purposive sampling based on predetermined criteria. Out of a population of 28 companies, 24 companies met the criteria and were included in the sample. Data analysis was conducted using the logistic regression method with the E-Views 13 program. The results of the study indicate that only the audit opinion variable has a significant positive effect on auditor switching. In contrast, the variables of audit delay, KAP size, and financial distress have no effect on auditor switching. These findings provide insights into the factors influencing companies' decisions to switch auditors in the transportation and logistics sector in Indonesia.
A prática do feedback no ensino da escrita em lí­ngua inglesa
Authors: Oliveira Marcos Nonato de , Silva Maria Zenaide Valdivino da
Published: February 2025

A prática do "feedback" no ensino da escrita em inglês tem sido largamente influenciada pela abordagem do processo. No entanto, é necessário investigar se os professores de lí­nguas têm reconhecido a influência do "feedback" para o ensino da escrita. Este artigo tem como objetivo verificar a prática do "feedback" no processo do ensino da escrita, no contexto universitário, tanto na perspectiva do professor quanto do aluno. Caracteriza-se por ser um estudo de cunho qualitativo e de base descritiva e interpretativista, tendo como paradigma os limites da Linguí­stica Aplicada. Os participantes desta pesquisa foram três professores universitários de escrita pertencentes a duas universidades públicas e cinco alunos de cada professor. A coleta de dados consistiu de aplicação de dois questionários, de entrevista e de observações. Fundamentam este trabalho autores como: Dellagnelo (2000), Peñaflorida (2002), Battistella e Lima (2015). Os resultados mostraram que a abordagem do processo está presente significativamente nas aulas de produção textual, que o "feedback" dos comentários escritos é a estratégia mais utilizada pelos professores e que a correção acompanhada de comentários na margem da folha é o procedimento de correção mais usado pelos professores de escrita. A análise dos dados ainda sugere que a ênfase do "feedback" recai tanto nos aspectos do conteúdo como nos aspectos da gramática. De um modo geral, esta investigação revela que os professores participantes reconhecem a importância do "feedback" para o ensino da escrita e que estão extrapolando os limites dos aspectos gramaticais de ensino, valorizando também os aspectos de conteúdo.
Práticas discursivas e mí­dium: planos discursivos que afetam os modos de enunciação na interação entre empresas e consumidores
Authors: Moura Murilo Coelho de , Pessoa Fátima Cristina da Costa
Published: February 2025

Considerando que a popularização dos sites de redes sociais nas últimas décadas redefiniu a forma como nos relacionamos em sociedade, propomos uma reflexão sobre as práticas discursivas em que atuam empresas e consumidores no Facebook e o modo de enunciar afetado pelas novas possibilidades de interação em plataforma digital. Apoiados na Análise do Discurso francófona, mobilizamos a noção de prática discursiva e mí­dium, conforme propõe Maingueneau (1997, 2008), por entendermos que é relevante investigar esses processos pelas lentes da articulação entre a dimensão linguí­stica e a dimensão histórico-social que implicam modos de dizer e de agir, de reorganização de relações sociais e de exercí­cio de poder. Os dados analisados são constituí­dos pelas publicações das empresas em suas páginas virtuais e pelos comentários dos consumidores e das empresas desdobrados nessas publicações. Defendemos o argumento de que a interação entre empresas e consumidores no Facebook é conduzida sobre uma tensão entre práticas discursivas: de um lado, a prática discursiva organizacional acionada pela empresa e, de outro, a prática discursiva imposta pelos consumidores em busca do atendimento a suas demandas. Essa tensão é determinada pelos modos de enunciação que o mí­dium torna possí­vel.
Time Calculation for Prayer: Insights from Ikhtiṣaru Al-Falaki by Abu Muhammad Isa
Authors: Annisa Shabirah Hajar  , Indah Ayu Sari
Published: February 2025

Abstract: The book Ikhtiṣaru al-Falaki is a classical manuscript written by Abu Muhammad Isa in Arabic. This classical book consists of 94 pages and uses the classical tool rubu’ mujayyab as its calculation aid. In addition, Abu Muhammad Isa also used this book as a guide in creating his other work, "Schedule of Prayer Times for Eternity," which is still used in several mosques located near Dayah Darul Falah. Based on that background, this research aims to further examine the methods and their accuracy compared to other similar texts. The type of research used is qualitative research of a literature-based nature. (library research). The data collection technique was carried out through interviews and documentation. Next, it will be analyzed using descriptive and comparative analysis techniques. The research results show that the Kitab Ikhtiṣaru al-Falaki uses the method of hisab haqiqi taqribi and requires correction data because it has a difference of 0-6 minutes for Fajr time, 2-4 minutes for Isha time, and 0-5 minutes for Asr time when compared to the Kitab Durusul Falakiyah, which is similar to it.
Peningkatan Daya Saing Produk Selai Nanas Goreng Khas Jambi melalui Strategi Pengemasan dan Strategi Harga di Desa Tangkit Baru Kecamatan Sungai Gelam Kabupaten Muaro Jambi
Authors: Lubis Tona Aurora , Machpuddin Asep , Firmansyah Firmansyah , Ekasari Novita , Siregar Ade Perdana
Published: February 2025

UMKM di Provinsi Jambi mayoritas pada sektor makanan, menggambarkan bahwa mayoritas dari UMKM adalah bisnis ritel pada sektor makanan. Melihat perkembangan pada tahun 2021 tersebut, maka kondisi perkembangan bisnis ritel masih mengalami peningkatan dan penurunan dikarenakan adanya ketidakpastikan kondisi yang dapat diprediksi di masa yang akan datang. Desa Tangkit Baru merupakan desa penghasil nanas yang menjadi komoditas unggulan di Provinsi Jambi. Sangat banyak produk hasil olahan dari nanas yang di produksi, salah satunya adalah produk selai nanas goreng. Mitra dalam pengabdian ini adalah Malakue di Tangkit Baru Kecamatan Sungai Gelam Kabupaten Muaro Jambi. Permasalahan mitra yang diprioritaskan akan diselesaikan adalah 1) Kemasan produk, masih sederhananya kemasaran produk pada mitra, sehingga jika dilihat dari daya saing produk masih lemah. Pemahaman dan keterampilan mitra masih lemah untuk menciptakan kemasan produk yang menarik; 2) Manajemen keuangan, pencatatan keuangan masih sangat sederhana khususnya pada pencatatan harga pokok produksi sehingga sangat sulit untuk menentukan harga jual pada produk. Metode yang digunakan dalam pencapaian tujuan tersebut adalah metode sosial memberikan pelatihan kepada mitra mengenai peningkatan kemampuan manajemen pemasaran dalam hal pengemasan dan manajemen keuangan dalam penentuan harga jual. Hasil dari kegiatan pengabdian kepada masyarakat yaitu 1) Peningkatan kemampuan mitra dalam membuat kemasaran menjadi menarik dan higienis; 2) Peningkatan kemampuan mitra dalam menentukan harga jual serta pengelolaan keuangan yang baik
Pelatihan Membuat Brand Untuk Pengrajin Souvenir di Kawasan Gentala Arasy
Authors: Hasbullah Husni , Rosita Sry , Solikhin Agus , Kartika Wulan Bahyangkari Sylvia , Fithriani Aira Dian Mala
Published: February 2025

Pelatihan Membuat Brand Untuk Pengrajin Souvenir di Kawasan Gentala Arasy. Target yang ingin dicapai yaitu peningkatan pengetahuan pentingnya memiliki Brand (merek) usaha, membuat merek yang mudah diingat dan dikenal masyarakat, cara mendaftarkan merek dan hak paten merek untuk pengrajin souvenir. Permasalahan yang dihadapi dan ditemukan oleh kelompok pengrajin souvenir di kawasan Gentala Arasy adalah belum mengetahui pentingnya merek, cara membuat merek dan cara mendaftarkan merek. Para pelaku usaha kebanyakan masih mengelola usaha secara tradisional dan menjual produknya dari mulut ke mulut. Diharapkan setelah pelatihan, para pengrajin souvenir di kaswasan Gentala Arasy mampu membuat merek produk sendiri dan tentunya akan meningkatkan perekonomian pelaku usaha dan masyarakat di sekitar kawasan Gentala Arasy
Peningkatan Pendapatan UMKM Melalui Penyusunan Laporan Keuangan di Desa Pematang Gajah Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi
Authors: Sam Iskandar , Kusumastuti Ratih , Ridwan Muhammad , Lutfi Lutfi , Putra Dios Nugraha
Published: February 2025

UMKM Usaha ritel mempunyai peran yang sangat penting dalam menopang perekonomian Indonesia. Namun belakangan ini bisnis ritel tradisional yang mayoritas dimiliki oleh individu masyarakat secara perlahan cenderung mengalami penurunan, tidak bisa bertahan dan bahkan mati karena kalah dengan pengusaha yang bermodal besar dan sebagian beralih kepada bisnis ritel modern. Hal ini dipengaruhi oleh perubahan yang terjadi pada masyarakat, terutama perubahan gaya hidup masyarakat dan terbukanya peluang oleh pemerintah, bisnis ritel modern masuk ke wilayah di Indonesia. Hal inilah menjadi pemicu perubahan usaha ritel tradisional menjadi usaha ritel modern. Seiring berkembangnya zaman, warung tradisional haruslah diorganisir dengan baik agar siap bersaing dengan munculnya pengusaha mini market berskala nasional dan bermodal besar.
Usulan program pembangunan ilmu pengetahuan dan teknologi yang akan dilakukan adalah pembinaan warung tradisional yang fokus pada penyuluhan, pelatihan dan pendampingan warung tradisional sehingga dapat meningkatkan pendapatan masyarakat dan mengurangi pengangguran yang ada saat ini di Desa Pematang Gajah, Kecamatan Jambi Luar Kota  Kabupaten Muaro Jambi. Target kegiatan yang diajukan untuk membantu permasalahan mitra adalah Pelatihan, pendampingan, konsultasi usaha untuk mengembangkan sistem manajemen dasar, pencatatan pembukuan dan laporan keuangan sederhana serta pengembangan sistem pemasaran.
 
Kata Kunci : UMKM, Usaha Ritel, Pelatihan, Pendampingan, Penyusunan
Pembukuan, Laporan Keuangan, Manajemen Usaha, Ritel Modern, Peningkatan Pendapatan
Pelatihan Mumpreneurs Untuk Meningkatkan Kinerja Bisnis Melalui Pemanfaatan Media Sosial
Authors: Fitriaty Fitriaty , Amin Shofia , Lubis Tona Aurora , Musnaini Musnaini , Elliyana Dessy , Saputra Muhammad Haris , Larissa Luna Laila , Desky Akmal Gazanathul Ashar , Khairihi Khairihi
Published: February 2025

Pasar Paduka di Kabupaten Muaro Jambi merupakan sebuah tempat pemasaran lokal yang menekankan prinsip ramah lingkungan, menjadi panggung bagi Usaha Mikro Kecil dan Menengah (UMKM) yang mayoritas dilakukan wirausaha perempuan (mumprenurs). Mumprenurs di Pasar Paduka mengalami kesulitan dalam mempromosikan produk secara digital karena kurangnya pemahaman tentang platform digital dan strategi pemasaran online. Masalah prioritas mitra adalah rendahnya pengetahuan tentang digitalisasi, kurang memahami cara mempromosikan produk melalui media sosial dan website, kurang mampu melakukan branding melalui foto produk, dan pengelolaan keuangan belum digitalisasi. Kegiatan pengabdian ini bertujuan untuk melakukan pelatihan dan pembinaan bagi mumpreneur di pasar paduka dalam memahami digitalisasi untuk peningkatan kinerja bisnis. Solusi yang diberikan dalam kegiatan pengabdian ini adalah memberikan pelatihan tentang dasar-dasar digitalisasi, termasuk penggunaan internet, media sosial, dan aplikasi bisnis, memberikan pelatihan praktek tentang strategi pemasaran digital, termasuk pembuatan konten menarik, pengelolaan media sosial, dan penggunaan iklan online, pelatihan dan pendampingan lokakarya fotografi produk yang praktis, dengan fokus pada pencahayaan, komposisi, dan teknik fotografi dasar, serta melakuan pembinaan kepada Mumpreneur dalam memilih dan mengimplementasikan sistem pengelolaan keuangan digital yang sesuai dengan kebutuhan bisnis. Metode yang digunakan adalah metode ceramah, diskusi/tanyajawab, demonstrasi/simulasi serta praktek langsung dalam pembuatan dan editing foto dan video serta memposting ke media sosial yang relevan bagi usaha yang dilakukan oleh Mumpreneur di pasar paduka di Desa Penyangga Candi Muaro Jambi. Luaran kegiatan ini berupa meningkatnya literasi digital terkait pemanfaatan media sosial untuk memperluas akses pemasaran online di kelompok mitra serta peningkatan manajemen usaha dengan indikator keberhasilan melalui implementasi system aplikasi keuangan dan penyajian laporan keuangan yang sesuai dengan ketentuan akuntansi.
Pendampingan UMKM Dalam Pengembangan Penggunaan Canva Untuk Meningkatkan Penjualan UMKM Pada Usaha Rice Bowl di Kota Jambi
Authors: Fadhillah Yosi , Yossinomita Yossinomita , Pasaribu Johni Paul Karolus , Devitra Joni , Hassandi Irfan , Pangestu Mira Gustiana , Syaputra Alfito Septiawan
Published: February 2025

Dalam era digital saat ini, pemasaran visual menjadi aspek yang sangat penting dalam menarik perhatian konsumen. Desain grafis yang menarik dan profesional dapat meningkatkan daya tarik produk, mempengaruhi persepsi konsumen, dan pada akhirnya meningkatkan penjualan. Namun, banyak pelaku UMKM yang belum memiliki keterampilan atau akses terhadap alat desain grafis yang mudah digunakan dan efisien. Melalui program pelatihan dan pendampingan ini, kami bertujuan untuk memberikan pengetahuan dan keterampilan praktis kepada pelaku UMKM rice bowl di Kota Jambi dalam penggunaan Canva. Pelatihan ini diharapkan dapat membantu mereka menciptakan materi promosi yang lebih menarik dan profesional, sehingga dapat meningkatkan daya tarik produk dan penjualan. Program ini juga diharapkan dapat mengatasi kendala yang sering dihadapi oleh UMKM dalam hal biaya dan akses terhadap sumber daya pemasaran. Dengan memanfaatkan Canva, pelaku UMKM dapat menghemat biaya desain dan mengalokasikan sumber daya tersebut untuk aspek bisnis lainnya. Selain itu, pelatihan ini juga akan memberikan pemahaman tentang strategi pemasaran visual yang efektif, sehingga UMKM dapat lebih percaya diri dalam memasarkan produk mereka di pasar lokal maupun online.
Comparative assessment of use of a multifunctional tillage unit in corn cultivation technology for grain
Authors:   All-Russian Scientific Research Institute of Soybean, Mazur Vladimir V. , Sakharov Vladimir A. ,   All-Russian Scientific Research Institute of Soybean, Kuvshinov Alexey A. ,   All-Russian Scientific Research Institute of Soybean
Published: February 2025

When corn cultivation for grain, the protection of crops from weeds is an issue,
especially during the period of germination and plant height gain of about 20–30 cm, when cultivated plants begin to shade and oppress weeds. The main methods of protecting corn crops are
the chemical method, which consists in spraying with herbicide in several repetitions during the
growing season, and the mechanical method using several row-to-row cultivations. The main disadvantage of the chemical method is the herbicidal load on the soil, which can be eliminated when
using row-to-row developments by a row cultivator with a set of scientifically sound design and
operating parameters. The purpose of these studies is to substantiate the increase in corn grain
yield by improving the technological process of row-to-row processing of crops and by reducing
the herbicidal load in the Amur region. It was found out that the use of two universal pointed paws
with displacement in combination with a chisel-shaped paw and needle discs in the center of a
multifunctional tillage unit for row-to-row tillage and weed eradication in wide-row corn crops
ensured grain yields at the level of 9.7 t/ha without the use of chemical weed control agents.
Source material for barley breeding in northern forest-steppe of Tyumen region
Authors:   Northern Trans-Ural State Agricultural University, Loginov Yury P. , Yakubyshina Lyudmila I. ,   Northern Trans-Ural State Agricultural University, Kazak Anastasia A. ,   Northern Trans-Ural State Agricultural University
Published: February 2025

In this article, the authors pay special attention to the study of the source material
of barley for economically valuable characteristics, including the creation of high-protein forms
for breeding. In this case, not only the data on field experiments are reflected, but also the bio- chemical analysis of grain and the calculation of the gross protein harvest. The data are shown in
the article on research conducted in the period 2019–2023 at the experimental field of Northern
Trans-Ural State Agricultural University for the study of collectible barley varieties in order to
identify sources of high protein content of grain and use them in breeding programs. It was found
that the isolated sources of high protein content of Vulkan, Kedr, Simon, Luka, Nudum 95, Etienne accumulated protein of 13.5–15.3%, which is 2.2–4.0% higher than the standard Abalak variety.
The gross protein harvest was 606.1–689.1 g/m2
, which is 103.3–186.3 g/m2
higher than the stan- dard. Isolated sources with a high protein content in grain are included in crosses with widespread
registered varieties Acha and Abalak, not only in the Tyumen region but throughout Russia. The
obtained source material is studied according to the classical scheme of the breeding process.
Sources of high protein content are included in the breeding nursery and ecological study in the
natural and climatic zones of Tyumen region.
Study of chronic toxicity of mineral feed additive on laboratory animals
Authors:   Far Eastern Zone Research Veterinary Institute, Kruchinkina Tatyana V. , Ostyakova Marina E. ,   Far Eastern Zone Research Veterinary Institute
Published: February 2025

Finding effective methods for replenishing mineral deficiency in farm animals in
Amur region is very relevant. Studies were conducted to study a new mineral feed additive chronic
toxicity in white rats. The following doses of the feed additive were tested (g/kg): 1.0 (I experimen- tal group), 2.0 (II experimental group), 5.0 (III experimental group) for 60 days. Animals in control
group did not receive feed additive. The hematological and biochemical composition of blood
was analyzed. The live weight of experimental animals was determined. Organ mass coefficients
were calculated. As a result of the research, it was established that mineral feed additive, when fed
for a long time in the above doses, did not have toxic effect on body of white rats, as evidenced
by: 100% survival of experimental animals, their satisfactory general condition and high intensity
of live weight gain by 16.6; 21.0; 18.4% versus 15.2% in the control. Also, the absence of toxic
effects of used additive was indicated by the uniform dynamics of biochemical blood parameters
and the absence of significant intergroup differences, with the exception of glucose concentration.
Glucose concentration increased in proportion to the increase in the dose of the studied additive
by 33.3% (p <0.05), 49.7% (p <0.01) in groups II and III, respectively, which was due to the effect
of calcium propionate. A study of the pathological picture and mass coefficients of internal organs
did not reveal any abnormalities.