bluuebunny/crossref_metadata_2025 huggingface dataset:
PENYULUHAN TENTANG PENINGKATAN PENGUATAN KELEMBAGAAN GAMPONG JABA KECAMATAN PEUDADA KABUPATEN BIREUEN
Authors: Saleh Muhammad , Khairani Cut , Muttaqim Hakim , M Rasyidin M Rasyidin
Published: January 2023

Kegiatan PKM melalui kegiatan penyuluhan tentang peningkatan penguatan kelembagaan Gampong Jaba Kec. Peudada Kab. Bireuen bertujuan untuk memperkenalkan penyuluhan peningkatan kelembagaan perangkat gampong dan manfaat yang diperoleh dari kegiatan ini terhadap  perangkat  gampong  dan  masyarakat  umumnya,  yaitu  berupa  materi  penyuluhan tentang cara membuat buku kas, bentuk laporan keuangan dan neraca kelembagaan gampong. Pelaksanaan kegiatan PKM ini dilakukan melalui tahapan: 1) persiapan, dilaksanakan selama dua hari, yaitu menghubungi geuchik gampong untuk memberitahukan rencana pelaksanaan kegiatan,  pengurusan administrasi,  persiapan  alat  dan bahan  serta akomodasi,  menyiapkan tempat pelaksanaan kegiatan; 2) pelaksanaan, dilaksanakan selama 15 hari secara bertahap, mulai dari pelatihan dasar organisasi sampai dengan kerjasama antaraparatur gampong melalui model studi kasus; 3) diskusi dan tanya jawab tentang materi pentingnya musyawarah; dan 4) penutup, dilakukan dengan pemberian layer struktur gampong dan foto bersama tim pelaksana kegiatan penyuluhan. Berdasarkan hasil pelaksanaan kegiatan PKM melalui kegiatan penyuluhan tentang peningkatan penguatan kelembagaan Gampong Jaba Kec. Peudada Kab. Bireuen disimpulkan bahwa bahwa: 1) kegiatan penyuluhan ini telah terlaksana dengan baik dan mendapat respon yang cukup baik dari peserta penyuluhan; 2) penguatan kelembagaan gampong   yang   kuat   dapat   meningkatkan   kualitas   pelaksanaan   program  pembangunan gampong; dan 3) penataan kelembagaan gampong mampu membuktikan kesiapan diri dalam berintegrasi antarkelembagaan gampong, seperti keuchik, sekretaris gampong, kepala urusan, kepala dusun, tuha peut/badan permusyawaratan gampong dan kelembagaan gampong lainya, serta mendorong fungsi dan peran kelembagaan masyarakat lainnya.
PELATIHAN BELAJAR BAHASA INGGRIS MENGGUNAKAN FLASH CARD TEST UNTUK ANAK USIA DINI SAAT NEW NORMAL
Authors: Zuraini Zuraini , Listia Dewi Silvi , Misnawati Misnawati , Misnar Misnar , Zulhelmi Zulhelmi
Published: January 2023

Kegiatan PKM melalui pelatihan belajar Bahasa Inggris menggunakan flash card test untuk anak usia dini saat new normal bertujuan melatih kemampuan otak kanan untuk mengingat gambar dan kata-kata, sehingga perbendaharaan kata dan kemampuan membaca anak dapat dilatih dan ditingkatkan sejak usia dini. Pelaksanaan kegiatan PKM ini dilaksanakan melalui metode pelatihan dan test di RA Boeh Hatee Rahil yang dipandu oleh dosen menggunakan assessment for learning, yang dilakukan selama pembelajaran berlangsung dan menjadi dasar untuk memperbaiki pembelajaran, sehingga memungkinkan guru dan peserta didik memainkan peran utama guna memperbaiki dan meningkatkan pembelajaran bagi anak usia dini. Metode flash card test diharapkan memiliki efektifitas pembelajaran yang membuat siswa termotivasi, menarik dan menyenangkan serta sesuai dengan target pembelajaran. Maka, penggunaan media flash card adalah metode yang efektif untuk meningkatkan kosa kata dan pemahaman Bahasa Inggris untuk anak usia dini. Berdasarkan hasil pelaksanaan kegiatan PKM melalui pelatihan belajar Bahasa Inggris menggunakan flash card test untuk anak usia dini saat new normal disimpulkan bahwa 1) kegiatan ini dapat mengembalikan motivasi belajar anak setelah berlangsungnya lock down di masa pandemi covid 19 sehingga dapat menghilangkan pola pembelajaran yang tidak menarik; 2) kegiatan pembelajaran yang dilakukan dalam pelatihan ini dapat membangkitkan tingkat kecerdasan dan minat belajar anak usia dini yang tinggi melalui penggunaan media pembelajaran Bahasa Inggris; dan 3) penggunaan flash card dapat menarik perhatian siswa karena adanya gambar dan warna yang membuat anak usia dini ingin mengetahui lebih banyak tentang kosa kata Bahasa Inggris.
SOSIALISASI PENDIDIKAN POLITIK UNTUK SISWA SEKOLAH PINGGIRAN KOTA JAMBI DALAM MENGHADAPI PILKADA SERENTAK PROVINSI JAMBI TAHUN 2020
Authors: Abdi Muhammad Hatta , Nopyandri Nopyandri , Babas Ujang
Published: January 2023

Kegiatan PKM berupa sosialisasi pendidikan politik untuk siswa Sekolah Pinggiran Kota Jambi dalam menghadapi pilkada serentak Provinsi Jambi tahun 2020 bertujuan 1) meningkatkan pemahaman generasi muda khususnya siswa SMA di Kota Jambi terhadap pengetahuan politik; 2) meningkatkan partisipasi serta kesadaran generasi muda khususnya siswa SMA yang merupakan pemilih pemula dalam pilkada kota terhadap politik Kota Jambi; dan 3) mencerdaskan generasi muda khususnya pemilih pemula Kota Jambi akan pentingnya pengetahuan dan partisipasi politik khususnya di Kota Jambi. Pelaksanaan kegiatan PKM ini dilaksanakan melalui metode sosialisasi, monitoring serta controlling terhadap mitra pengabdian yaitu siswa yang telah memiliki hak memilih pada SMAN 7 Kota Jambi. Adapun tahapan pelaksanaan kegiatan PKM berupa survei lapangan, kunjungan dan diskusi melalui komunikasi dua arah dengan kepala sekolah dan guru, pelatihan dan FGD, simulasi pencoblosan dan follow up. Berdasarkan hasil pelaksanaan kegiatan PKM berupa sosialisasi pendidikan politik untuk siswa Sekolah Pinggiran Kota Jambi dalam menghadapi pilkada serentak Provinsi Jambi tahun 2020, disimpulkan bahwa adanya peningkatan partisipasi, pengetahuan, pemahaman dan kesadaran berpolitik yang signifikan pada siswa SMAN 7 Kota Jambi dalam memahami pentingnya partisipasi politik, baik dalam proses politik pemilu maupun mengawal berjalannya pembangunan daerah.
OPTIMALISASI PEMBERDAYAAN KADER DALAM MENDORONG KEBERHASILAN PEMBERIAN ASI EKSLUSIF DENGAN PENINGKATAN PENGETAHUAN TENTANG INISIASI MENYUSU DINI (IMD) DAN TEKNIK MENYUSUI YANG BENAR
Authors: Kurniyati Kurniyati , Fitri Andini Indah , Barsinova Bakara Derison
Published: January 2023

Kegiatan PKM melalui sosialisasi optimalisasi pemberdayaan kader dalam mendorong keberhasilan pemberian ASI Ekslusif dengan peningkatan pengetahuan tentang Inisiasi Menyusu Dini (IMD) dan teknik menyusui yang benar adalah supaya: 1) kader mengetahui tentang ASI ekslusif, IMD dan teknik menyusui yang benar; 2) kader mengetahui cara melakukan IMD dan teknik menyusui yang benar; dan 3) kader dapat mengajarkan ibu hamil tentang ASI ekslusif, IMD dan teknik menyusui yang benar. Pelaksanaan kegiatan PKM ini menggunakan metode skill development dengan memberikan informasi, pelatihan dan pendampingan pelaksanaan IMD dan teknik menyusui yang benar. Peserta kegiatan adalah kader di wilayah kerja Puskesmas Perumnas Kab. Rejang Lebong Provinsi Bengkulu, yang berjumlah 25 peserta. Adapun pelaksanaan kegiatan ini, melalui tahapan pra pelaksanaan, pelaksanaan dan pasca pelaksanaan. Berdasarkan hasil pelaksanaan kegiatan PKM melalui sosialisasi optimalisasi pemberdayaan kader dalam mendorong keberhasilan pemberian ASI Ekslusif dengan peningkatan pengetahuan tentang IMD dan teknik menyusui yang benar disimpulkan bahwa kegiatan telah berjalan dengan baik. Hal ini diketahui dari tingkat kehadiran dan antusias peserta dalam kegiatan dan adanya peningkatan pengetahuan kader setelah kegiatan. Adapun peningkatan pengetahuan kader setelah kegiatan penyuluhan, demonstrasi cara melakukan IMD dan teknik menyusui yang benar serta redemonstrasi oleh peserta memperoleh hasil dengan rata-rata nilai pengetahuan peserta sebesar 95, menunjukkan kegiatan sosialisasi mampu meningkatkan pengetahuan kader dalam melakukan IMD dan teknik menyusui yang benar dalam mendukung keberhasilan ASI Ekslusif.
PELATIHAN RESUSITASI JANTUNG PARU (CARDIAC AREST) BAGI KADER DI WILAYAH KERJA PUSKESMAS CURUP KECAMATAN CURUP KOTA KABUPATEN REJANG LEBONG TAHUN 2019
Authors: Marsinova Bakara Derison , Khoirini Fatimah , Kurniyati Kurniyati
Published: January 2023

Kegiatan PKM melalui pelatihan resusitasi jantung paru (cardiac arest) bagi kader di wilayah kerja Puskesmas Curup Kec. Curup Kota Kab. Rejang Lebong bertujuan supaya kader dapat mengetahui tentang: 1) pengertian cardiac arrest atau henti jantung; 2) memahami tanda dan gejala cardiac arrest; 3) mampu melakukan tindakan pertolongan pertama pada korban cardiac arrest. Pelaksanaan kegiatan PKM ini dilakukan melalui tahapan: pra pelaksanaan, pelaksanaan dan pasca pelaksanaan. Adapun metode pelaksanaan kegiatan pelatihan ini menggunakan skill development dengan metode ceramah, tanya jawab dan demontrasi dengan materi pelatihan resusitasi jantung paru (cardiac arest). Berdasarkan hasil pelaksanaan kegiatan PKM melalui pelatihan resusitasi jantung paru (cardiac arest) bagi kader di wilayah kerja Puskesmas Curup Kec. Curup Kota Kab. Rejang Lebong disimpulkan bahwa setelah pemberian materi, kader dapat memahami dan melakukan tindakan resusitasi jantung paru (cardiac arest) pada pasien yang mengalami henti jantung paru (cardiac arest). Adapun dari hasil evaluasi yang dilaksanakan dengan metode pretest dan posttes secara tertulis dan redemontrasi oleh peserta terjadi peningkatan pengetahuan dan keterampilan dalam penanganan resusitasi jantung paru dan henti jantung (cardiac arest), terlihat pada pre pelatihan yaitu tingkat pengetahuan dan keterampilan dalam penanganan diperoleh nilai rata-rata 56%, sedangkan pada post diperoleh nilai rata-rata 85%.
PELATIHAN PEMBELAJARAN BAHASA INGGRIS TERHADAP SISWA DI RUMAH QURAN KHAIRUL UMMAH KECAMATAN GANDAPURA KABUPATEN BIREUEN
Authors: Elinofriati Eli Nofriati , As'ari Chalil , Iswadi Iswadi , Afrizal M , Misnawati Misnawati
Published: January 2023

The tittle of the community service activity is the training of English Learning toward the students at the Rumah Quran Khairul Ummah Gandapura Subdistrict, Bireuen Regency. The purpose of this training is to solve the problems faced by the students at Rumah Quran Khairul Ummah during the pandemic. In this activity the students were given the training of English learning in order to provide the students with adequate English competence. The training was held for 3 days from 25th until 27th October 2021. The activity was carried out in two sessions; the first session was a presentation of English learning by the team and the second session was the discussing activity where the students are encouraged to ask questions to the teacher and could discuss about the English with their friends. After the training was done, it can be found that the result was the students were motivated and give  good responses during the training activity. Through the activity the students also can increase their knowledge about English and can improve their performance in practicing English. Based on the result above, it can be concluded that the training was done successfully.
PELATIHAN PEMBUATAN VIDEO PEMBELAJARAN DARING DENGAN MENGGUNAKAN POWTOON DAN SCREENCASTIFY
Authors: Ula Munirul , Fachrurrazi Sayed , Putra Phonna Rizky , Apprilia Yessi , Ula Munirul
Published: January 2023

In time of the Covid-19 pandemic, with the necessity to run online lectures, there are obstacles in designing an online learning media that is easy to use by teachers and easy to understand by students. This community service program provides training on how to make learning videos by utilizing the Powtoon and Screencastify applications for teachers which is carried out by mentoring to improve teacher abilities. The sustainability of the program is fully returned to the teachers who participated in the training to continue the implementation of this learning application after the program is finished. From the results of the questionnaire evaluating the results of the training, it can be seen that there are positive results in terms of increasing competitiveness and values ​​in the field of education for fostered partners. This is shown by when the material is delivered, participants are given the option to practice making learning videos in groups and individually using the Powtoon and Screencastify applications. The participants were very enthusiastic about participating in this training. This is because they have just used these two applications for making learning videos. All of them were satisfied with this activity and the participants hoped that there would be retraining activities in the future.
PENERAPAN TEKNOLOGI BIOFLOK PADA USAHA LELE UNTUK MENINGKATKAN EKONOMI MASYARAKAT DESA BUKET KECAMATAN KUTA MAKMUR
Authors: Asbar Yuli , Iswadi Iswadi , Erlangga Erlangga , Al Faini Siregar Fitri
Published: January 2023

Community service activities are focused on guidance villages that will increase catfish production and innovation in organic catfish cultivation. The main targets of this activity are: 1) the creation of a biofloc catfish pond, 2) self-reliance in the manufacture of seeds and feed, 3) the cultivation of organic catfish with biofloc pond technology. Problems faced with partners include there is no biofloc catfish pond and its installation, partners do not understand about technology in rapidly increasing catfish production, and knowledge of group development business in business management is still limited. Based on the situation analysis, the objective conditions that exist with the partners, the solutions that are mutually agreed upon between the team and partners include 1) The existence of biofloc technology for catfish pond 2) Briefing on how to make catfish feed; and 3) business management and institutional training. The purpose of this activity is to increase the quantity of catfish production. and increasing production cost efficiency through the dissemination of biofloc technology in the catfish business. Method The activity will be carried out involving two stages which include 1) socialization and coordination of activities; 2) design and manufacture of biofloc ponds, 3) operational testing in traditional manufacturing; 4) dissemination of technology products; and 5) operational assistance. In this activity, both partners were given training on operating techniques and manufacturing installation techniques for making biofloc ponds, techniques, and product marketing business strategies. The results of this community service is the partners can apply a biofloc system and provide results to improve water quality in catfish farming, then provide optimal growth for catfish.
PEMBUATAN CETAKAN V-DITCH PRACETAK BETON RINGAN DI DESA SAMUTI RAYEUK KECAMATAN GANDAPURA KABUPATEN BIREUEN
Authors: Suhaimi Suhaimi , Imam Kurnia R. Dedi , Ismy Romaynoor , Kumita Kumita , Munandar Aris
Published: January 2023

Drainage or exhaust duct is one of the basic facilities designed as a system to meet community needs and is an important component in urban infrastructure planning. On the other hand, the channel can also be interpreted as an effort to control the quality of groundwater in relation to salinity, where drainage is one way of removing unwanted excess water in an area. From an agricultural point of view, drainage is also useful as a waterway that will flow into the community's rice fields, so it is an important infrastructure component in the process of planting rice in the fields. Samuti Rayeuk Village, Gandapura District, is one of the villages with land use conditions that are dominated by agriculture with the type of rice field utilization and community work being farmers, one of the important infrastructures for the concern of the local community is the unavailability of drainage in the community's rice fields. Samuti Rayeuk is a village assisted by the Faculty of Engineering, Almuslim University, which is the location for the Training of Making Lightweight Precast V-Ditch formwork. In some developed countries such as Japan, the use of precast has become the construction standard for drainage. Standards have been developed to ensure product quality and construction. In this community service activity, the Lecturers act as companions and also as instructors who assist in the implementation of making precast V-Ditch formwork starting from the selection of materials to be used, assembling, and finishing to completion. With this training, it is expected that it can increase community innovation for making channels for rice fields so as to improve the economy of the people of Samuti Rayeuk Village, Gandapura District and its surroundings.
PENGOLAHAN SAMPAH MENJADI PUPUK KOMPOS DI BUMG CUREH KARYA MANDIRI KABUPATEN BIREUEN PROVINSI ACEH
Authors: Mariana Mariana , Aulia Riski , Sayuti Muhammad , Efendi Rahman
Published: January 2023

Organic solid waste produced by households and markets, both originating from the yard consisting of leaves and kitchen waste consisting of leftover vegetables, fruits, spices and others where every household and market must produce such waste. Processing organic waste into compost is a very profitable innovation in several fields, not only in the environmental field, but also in agriculture, so it is expected that innovations like this can help broaden the horizons and provide the community with the sensitivity towards problem of waste around us.
PENYULUHAN KESEHATAN TENTANG PENCEGAHAN DISMENORE DI MTSN 1 KOTA LHOKSEUMAWE
Authors: Zuhra Meutia , Rahayu Inong Sri , Gani Abdul
Published: January 2023

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Dysmenorrhea is pain in the lower abdomen, sometimes radiating to the waist and thighs. This pain occurs before or during menstruation and lasts for a few hours to several days. Almost all women experience discomfort in the lower abdomen during menstruation. Lack of knowledge among female students about reproductive health includes menstrual disorders. This is because the students do not have any knowledge about it. In addition, although they could freely access information on reproductive health, it does not come from experts, so they may get invalid information. Schools or other health parties are also very minimal in providing counseling or training, especially about reproductive health. The purpose of this community service activity is to provide knowledge and understanding of overcoming menstrual disorders, namely dysmenorrhea in adolescent girls at MTsN 1 Lhokseumawe City and to motivate teenagers to be creative and productive during menstruation, in order to become creative and productive teenagers. The method used in this community service was counseling with three stages of activities including the preparation, implementation and evaluation stages. The result of this activity was an increase in the knowledge and attitudes of adolescents towards the prevention of dysmenorrhea, the activity was carried out smoothly with good support and 100% attendance. It is hoped that partners will continue health education activities and are scheduled regularly.
PEMBENTUKAN UKS DI SDN 15 KUTA MAKMUR
Authors: Sri Rahayu Inong , Zuhra Meutia
Published: January 2023

School Health Unit is a means to improve the ability to live healthy and the health status of students as early as possible in order to improve student achievement. The program was carried out to improve student health through health education programs, health services and fostering a healthy school environment as an activity in the School Health Unit (UKS) aimed at the school community. Meanwhile, in Blang Adoe Village, Kuta Makmur District, North Aceh Regency, there was SD Negeri 15 Kuta Makmur, which did not yet have UKS. For this reason, the community service team wanted to do community service by establishing UKS at SD Negeri 15 Kuta Makmur. The establishment of UKS was a health activity carried out in schools with students and their environment as the main target. UKS establishment can be continued to the stage of UKS development to improve the ability to live and eat healthily, the dangers of juvenile delinquency, reproductive health education and formation of healthy living behavior, which will result in optimal health status. The implementation of UKS involved elements of health workers, school officers, students, local government, parents of students and other groups in the community
PENCEGAHAN STUNTING MELALUI PENYULUHAN PRANIKAH PADA CALON PENGANTIN
Authors: Marzuki Maulidar , Rizka Fera , Hasratina Hasratina , Salaila Manisa , Muna Izzatul , Nisak Khairun , Maritalia Dewi
Published: January 2023

Stunting is a problem in the growth and development of children which will have an impact on the quality of human resources in the future. Prevention of stunting needs to be done as early as possible to prevent the increasing number of stunting incidents in Indonesia, especially in Bireuen Regency which is one of the loci for stunting. Various efforts have been made to reduce and prevent stunting, including by providing premarital counseling to prospective brides and grooms, as was done by lecturers and students of the Diploma III Midwifery Program at Almuslim University. Prevention of stunting through premarital counseling in Kota Juang District, Bireuen Regency is carried out considering that stunting prevention is effective in the First 1000 Days of Life (HPK). The media used in this extension are infocus, leaflets and banners. The participants who were the bride and groom were very enthusiastic about participating in the counseling which lasted for approximately two hours, as seen from the number of questions asked during the question and answer session. The KUA officers of Kota Juang district were very supportive of the community service activities carried out by the lecturers and students of Diploma III Midwifery at Almuslim University and it was hoped that in the future this kind of collaboration will continue with different counseling topics and are much needed by the bride and groom who are also prospective parents for their sons. their future daughter.
PELATIHAN PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS MULTIMEDIA UNTUK MENINGKATKAN KUALITAS DAN KREATIVITAS GURU SMA NEGERI 1 LHOKSEUMAWE
Authors: Pratama Angga , Saputra Ilham , Al Kautsar Aidilof Hafizh , Habib Muhammad , Nasruddin Nasruddin
Published: January 2023

Advances in information technology are one of the potentials that are useful in improving learning methods. Currently, content and media that are directly related to science can be more interactive and interesting for students to trigger interest in learning. Internet technology can remove limitations in various information and provide learning materials more easily. However, there were still many teachers who focus on traditional and oral teaching approaches, even using less learning media. The use of learning media is very important for the teaching and learning process and the role of the media can be used in every discipline to enhance learning in the classroom and outside the classroom. The problems that have arisen so far indicate that teaching uses abstract concepts were not easy to be presented in both verbal and visual forms. Another goal was that visual media can be more easily understood and be easily accessed by students than text media. Therefore, another goal of this service was to train educators at SMA 1 Lhoksemawe to become more familiar with the latest learning media to be applied in the teaching and learning process. From the results of this communty service it is expected that teachers can use several multimedia in learning which is a combination of text, graphics, animation, images, video and audio which help students understand the material more easily.
PENYULUHAN PENTINGNYA STATUS GIZI ANAK DAN STUNTING DI DESA UTEUNKOT KECAMATAN MUARA DUA KOTA LHOKSEUMAWE
Authors: Mauliza Mauliza , Ula Mutammimul , Fitri Zahratul , Sakinah Tiara Razaqa , Zainal Muhammad Rahmad
Published: January 2023

The incidence of stunting affects chronic growth disorders in children due to long-term nutritional deficiencies. Stunting is caused by multi-dimensional factors, not only caused by malnutrition, which is experienced by pregnant women and children under five. As for other indirect factors, they range from socio-economic factors, parental education, parental occupation, exclusive breastfeeding, immunization status, range of health care facilities, to parenting patterns. The problem of stunting is influenced by infectious diseases and lack of nutritional intake. As for other problem indirect factors, namely socio-economic factors, parental education and parental occupation, exclusive breastfeeding, immunization status, range of health care facilities and inadequate parenting patterns. The method of activity carried out in this community service was by counseling using the lecture method with media presentations containing explanations about how to fulfill nutrition for community service participants. The purpose of this service activity was to increase the knowledge and attitudes of mothers, heads of families and residents of Uteunkot Village in implementing the consumption of balanced nutritious food in children from early age. The results of this counseling activity were able to increase the knowledge of mothers and residents of Uteunkot Village. Furthermore, it is hoped that residents can understand the impact of stunting and how to prevent stunting properly.
PERANAN MAHASISWA KKN DALAM MELAKSANAKAN KEGIATAN TAMBAHAN LOKASI PENGABDIAN DI GAMPUNG TANTUHA
Authors: Saleh Muhamad , Murni Murni , Daud Muhammad , Gustin Mardhilla , Riska Dina
Published: January 2023

Student Community Service Program (KKN) at Tantuha Village, Simpang Tiga District, Aceh Besar Regency was a form of community service activity for Abulyatama University students, which was carried out from 1 to 31 August 2022. Community service activities consisted of main activities and additional activities (group activities, partner activities and special activities). This KKN activity aimed to increase empathy and concern among the students as well as providing experiences and a learning process for students to explore village potential that can be developed by the community. The KKN implementation method consisted of survey activities and planning additional planned activities. Additional KKN student activities received support from the local government and the village community. This is shown in the KKN student activities which involved many people from various groups. The village government and its apparatus involved many KKN students in carrying out village activities, such as commemorating the 77th Independence Day of the Republic of Indonesia, posyandu and poswindu. Other forms of activities that involving young teenagers and elementary and junior high school students such as tutoring and morning exercises were carried out in the community and youth in the Tantuha village, keeping the environment clean by working together and rearranging hamlet boundaries and installing alley markers . The Abulyatama University KKN activities were expected to provide benefits to the people of Gampung Tantuha, especially to create peace and increase the interest of the children of Tantuha Village
„Angst ist kein guter Berater“
Authors: Sachsenröder Delphine
Published: January 2023

Ohne Preiserhöhungen geht es aktuell nicht. Experte Professor Hermann Simon erklärt, warum sie notwendig sind und wie sie begründet werden können.
Flink meldet in Österreich Insolvenz an
Authors: Klug Denise
Published: January 2023

Dem Lieferdienst Flink ist in Österreich das Geld ausgegangen. Die Muttergesellschaft, an der Rewe Anteile hält, benötigt die finanziellen Mittel im Heimatmarkt.
Online-Supermärkte treten auf die Bremse
Authors: Klug Denise
Published: January 2023

Der Markt der digitalen Vollsortimenter steht unter Druck. Oda und Knuspr legen daher den Fokus auf die Profitabilität. Die Eröffnung neuer Lager muss warten.
Ponnath ändert Plantbased-Strategie
Authors: Adelhardt Andrea
Published: January 2023

Der Schinken- und Wurstproduzent Ponnath konzentriert sich im Markengeschäft auf vegane Produkte – und gibt sein Label für vegetarische Artikel auf. So soll es gelingen, eine größere Käufergruppe für pflanzliche Alternativprodukte anzusprechen.
EU-Rat beschließt strengere Lieferkettenregeln als hierzulande
Authors: Falker Gerrit-Milena
Published: January 2023

Drei Wochen vor Inkrafttreten des deutschen Lieferkettengesetzes haben die Mitgliedsstaaten ihre Position zur EU-Lieferketten-Richtlinie festgezurrt. Die fällt strikter aus als die deutschen Vorgaben.
„Auf Bedürfnisse der Beschäftigten eingehen“
Authors: Himberg Mathias
Published: January 2023

Stefanie Nutzenberger, im Bundesvorstand der Gewerkschaft Verdi zuständig für Handel, sieht bessere Arbeitsbedingungen als Schlüssel zu mehr Mitarbeitern.
Krisen treiben Nonfood-Branche zu flexibler Alternativplanung
Authors: Großpietsch Jochen , Aschhoff Philipp
Published: January 2023

Fragile Lieferketten erfordern bei Nonfood-Produkten einen Umbau der Produktions- und Logistik-Netzwerke sowie neue Modelle flexibler Steuerung. Das haben Covid und Hamsterkäufe, Ukraine-Krieg und Sanktionen sowie die Probleme rund um Importe aus China mehr als deutlich gemacht.
„Wir werden vermutlich nicht profitieren“
Authors: Brändlein Philip
Published: January 2023

Mit der Energiepreisbremse will die Bundesregierung Unternehmen ab 2023 entlasten. Energieintensive Unternehmen wie Hersteller von Toilettenpapier fürchten, davon kaum zu profitieren.
Hornbach expandiert mit Fachmarktsparte
Authors: Hofmann Janine
Published: January 2023

Hornbach sieht Wachstumspotenzial im Fachhandel. Der Baumarktdritte will in neue Standorte für sein Fachmarktkonzept investieren und steigert abermals den Erlös.
Müller schraubt Gewinn nach oben
Authors: Mende Jan , Müller Annette
Published: January 2023

Müller trennt sich vom nächsten Landesgeschäftsführer und kämpft mit Fluktuation im Vertrieb. Nach einem Rekordergebnis im Corona-Jahr 2020/21 stellt sich der Konzern auf weniger Gewinn ein.
Brauer stehen vor Belastungsprobe
Authors: Holst Jens
Published: January 2023

Trotz Kostenexplosion lief 2022 für viele Großbrauer nicht schlecht. Im kommenden Jahr könnten Preiserhöhungen vielerorts auf die Absätze drücken.
Özdemir legt Ernährungsstrategie vor
Authors: Deglow Hans-Jürgen
Published: January 2023

Neben der Reduzierung des Konsums tierischer Lebensmittel plädiert das BMEL-Papier für eine verstärkte Förderung saisonal und regional erzeugter Produkte.
Beweisaufnahme spielt „Sieber“ in die Karten
Authors: Falker Gerrit-Milena
Published: January 2023

Nächster Schritt im 11 Mio. Euro schweren Amtshaftungsprozess „Sieber vs. Freistaat Bayern“: Ende Januar will das Oberlandesgericht München sein Urteil fällen.
Gemeinsam wirtschaften
Authors: Shinde Sonia , Sachsenröder Delphine
Published: January 2023

Umsatz minus Kosten gleich Gewinn. So lautet die vereinfachte Formel einer herkömmlichen Bilanz. Manche Unternehmer wollen es genauer wissen. Sie kalkulieren nach den Regeln der Gemeinwohl-Ökonomie und preisen die Auswirkungen ihres Handelns auf Umwelt und Gesellschaft ein. Sonia Shinde und Delphine Sachsenröder
Die Händler drehen die Preise hoch
Authors: Schulz Hans-Jürgen
Published: January 2023

Das Jahr beginnt noch mit moderaten Preisen. Ein Kilo Mehl kostet nur 45 Cent, ein Liter Sonnenblumenöl ist für 1,39 Euro zu haben. Zum Jahresende haben sich die Preise für beide Produkte in etwa verdoppelt. Seit Mitte des Jahres erhöhen die Händler die Preise fast im Wochentakt.
Fleischersatz-Hersteller bauen auf Fermentation
Authors: Adelhardt Andrea
Published: January 2023

Um sich an dem wachsenden Markt der Fleischalternativen Anteile zu sichern, überarbeiten Unternehmen 2022 ihre Rezepturen. Kurze Zutatenlisten sind gefragt.
Wein war manchmal Mangelware
Authors: Murmann Christoph
Published: January 2023

Nachdem die Corona-Lockdowns die Preise für Wein unter Druck setzten, kehrte 2022 die knappe Versorgungslage und Kostensteigerungen den Trend um.
Abschied auf Raten vom Handzettel
Authors: Nusser Bernd
Published: January 2023

Im zu Ende gehenden Jahr stellte sich angesichts der Kostensteigerungen einmal mehr die Frage: Wie werben? Für manche Händler hat der gedruckte Angebotsprospekt ausgedient. Die Schwarz-Gruppe übernahm hingegen gleich eine komplette Papierfabrik. Digital ist zwar auf dem Vormarsch, Print aber noch immer unverzichtbar.
Push für den Wertstoffkreislauf
Authors: Wenzel Horst
Published: January 2023

Das ablaufende Jahr hat der Wirtschaft die Ausweitung der Pfandpflicht, noch ambitioniertere Recyclingquoten und das Verbot von Plastiktüten beschert. 2022 haben die Berliner und Brüsseler Gesetzgeber weitere kreislaufwirtschaftliche Wegmarken vorbereitet.
Industrie setzt auf Kulturfleisch
Authors: Adelhardt Andrea
Published: January 2023

Das internationale Geschäft mit kultiviertem Fleisch könnte 2023 einen Schub bekommen: Unternehmen und Investoren rechnen damit, dass in den USA erstmals Produkte auf den Markt kommen.
Manager denken Lieferketten neu
Authors: Knosala Nadine
Published: January 2023

Die Warenversorgung bleibt im Jahr 2023 durch neue und alte Krisen strapaziert. Handelsunternehmen steuern um und setzen auf langfristige Lagerplanung und regionalen Bezug.
„Die Margen geraten unter Druck“
Authors: Schulz Hans-Jürgen
Published: January 2023

Gestörte Lieferketten, verändertes Konsumverhalten, steigende Preise, Energie- und Refinanzierungskosten sorgen für Druck auf die Margen im Einzelhandel. Was dies für die Branche in Europa bedeutet, erklärt Raam Ratnam, Senior Director Retail bei der Rating-Agentur Standard & Poors.
„Firmen müssen sich auf bis zu zehn Jahre Inflation einstellen“
Authors: Sachsenröder Delphine
Published: January 2023

Lebensmittel bleiben nach Einschätzung von Experten auch 2023 Inflationstreiber. Viele Hersteller haben laut einer Umfrage ihre Kosten noch nicht vollständig weitergegeben.
Obst und Gemüse bleiben Trendprodukte
Authors: Krönert Alrun
Published: January 2023

Der Vorstandsvorsitzende der Behr AG, einem der größten Gemüse- und Salatproduzenten Deutschlands, fordert einen sachkundigeren politischen Diskurs.
„Manches Unmögliche möglich gemacht“
Authors: Bender Hanno
Published: January 2023

Für die LZ blickt die für den Handel zuständige Verdi-Bundesvorsitzende Stefanie Nutzenberger nach vorne und ein Stück zurück.
„Wir sind die Wächter der bezahlbaren Lebensmittelpreise“
Authors: Bender Hanno
Published: January 2023

Seit 2011 steht der Rewe-Kaufmann Friedhelm Dornseifer (76) an der Spitze des Handelsverbands Lebensmittel (BVLH). Die LZ sprach mit dem BVLH-Präsidenten über die Folgen der Krise und die Vorhaben der Ampel-Koalition.
Lieferketten vor deutlicher Entspannung
Authors: Bökamp Lena
Published: January 2023

Nach herausfordernden Jahren mit fragilen Lieferketten und einem Mangel an Frachtraum deutet sich eine Trendwende an. Die Entspannung der Supply-Chains zum Jahresende dürfte sich auch im neuen Jahr fortsetzen.
„Auch 2023 erhebliche Kaufkraftverluste“
Authors: Konrad Jörg
Published: January 2023

Deutschland ist weit von einer Rückkehr zur Normalität entfernt. Die Unsicherheit unter den Beschäftigten und den Herstellern sei groß, ist GfK-Konsum- und Konjunkturexperte Rolf Bürkl überzeugt. Eine Pleitewelle im Mittelstand befürchtet der Marktforscher aber nicht.
Enger Sommer
Authors: Kireev Maxim
Published: January 2023

Frankfurt a.M. Der Krieg in der Ukraine wird für den globalen Getreidemarkt 2023 zu einem ernsten Problem. Das Angebot vom Schwarzen Meer wird schrumpfen.
Brüssel im Vor- und Rückwärtsgang
Authors: Mönch Axel
Published: January 2023

Brüssel. Chemischer Pflanzenschutz, die Folgen des Krieges in der Ukraine und andere Themen haben die EU 2022 beschäftigt und kommen 2023 wieder auf die Tagesordnung.
Goodbye Greening!
Authors: Schirmacher Henrike
Published: January 2023

Ab dem neuen Jahr müssen Landwirt:innen in der Europäischen Union neue Anforderungen im Rahmen der Gemeinsamen Agrarpolitik erfüllen, um Agrarfördergelder zu bekommen. In Deutschland gibt es sieben Eco-Schemes für den Umweltschutz, mit deren Umsetzung Praktiker:innen ihr Förderbudget aufstocken können. Der Trend geht dahin, die Flächenprämien schrittweise in Gemeinwohlleistungen umzuwandeln.
Ernährungsindustrie im Minus
Authors: Vetter Bernhard
Published: January 2023

Frankfurt a.M. Die deutsche Ernährungsindustrie hofft auf eine weitere Erholung für die Branche. Doch Zahlen aus dem abgelaufenen Jahr zeigen, dass es nicht einfach wird.
„Frankreich bei autonomen Landmaschinen vorn“
Authors: Deininger Olaf
Published: January 2023

Wo Start-ups gegenüber den traditionellen Landtechnik-herstellern die Nase vorn haben, erklärt Yulin Wang im Gespräch.
Automated Embedded Payment Systems
Authors: Samid Amnon
Published: January 2023

Payment industry is largely aligned in their desire to create embedded payment systems ready for the modern digital age. The trend to embed payments into a software platform is often regarded as first step towards a broader trend of embedded finance based on digital representation of fiat currencies. Since it became clear to our research team that there are no technologies and protocols that are protected against attacks of quantum computing, and that enable automatic embedded payments, online or offline with no fear of counterfeit, P2P or device-to-device to be made in real time without intermediaries, in any denomination, even continuous payments per time or service, while preserving the privacy of all parties, without enabling illicit activities, we decided to utilize the Generic Innovation Engine [1] that is based on the Artificial Intelligence Assistance Innovation acceleration methodologies and tools in order to boost the progress of innovation of the necessary solutions. These methodologies accelerate innovation across the board. It proposes a framework for natural and artificial intelligence collaboration in pursuit of an innovative (R&D) objective The outcome of deploying these Artificial Innovation Assistant (AIA) methodologies was tens of patents that yield solutions, that a few of them are described in this paper. We argue that a promising avenue for automated embedded payment systems to fulfil people’s desire for privacy when conducting payments, and national security agencies demand for quantum-safe security, could be based on DeFi and digital currencies platforms that does not suffer from flaws of DLT-based solutions, while introducing real advantages, in all aspects, including being quantum-resilient, enabling users to decide with whom, if at all, to share information, identity, transactions details, etc., all without trade-offs, complying with AML measures, and accommodating the potential for high transaction volumes. It is not legacy bank accounts, and it is not peer-dependent, nor a self-organizing network.
Análisis de las modificaciones introducidas en el IVA por la Ley 28/2014, de reforma de la Ley 37/1992, y de otras modificaciones relativas a este impuesto
Authors: Longás Lafuente Antonio
Published: January 2023

El pasado viernes 28 de noviembre se publicó en el BOE la Ley 28/2014, de 27 de noviembre, por la que se modifica, entre otras, la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
En el presente comentario se examinan las distintas modificaciones aprobadas con la Ley 28/2014, que se delimitan de acuerdo con la estructura de la Ley del IVA para una mejor comprensión. Asimismo, se hará referencia también a las modificaciones que, como consecuencia de esta reforma, deberán efectuarse en el Reglamento del IVA, teniendo en cuenta el proyecto de Real Decreto que figura en la página web del Ministerio de Hacienda y Administraciones Públicas.
Por su trascendencia, destacan las referidas al lugar de realización de determinadas operaciones, así como todas las que afectan a los regímenes especiales de IVA, con la creación de dos nuevos regímenes agrupados bajo la denominación de «regímenes especiales aplicables a los servicios de telecomunicaciones, de radiodifusión o de televisión y a los prestados por vía electrónica».
Debe recordarse, además, que a partir del 1 de enero de 2015 entrarán en vigor también las modificaciones que el legislador comunitario introdujo en el Reglamento de Ejecución (UE) 282/2011, de 15 de marzo, de aplicación obligatoria y directa en los Estados miembros.
Finalmente, se hace una breve referencia a la Orden reguladora para el año 2015 del régimen simplificado, y otras órdenes previstas para su aprobación en fechas próximas.
El canon a la generación hidroeléctrica. Problemas de inconstitucionalidad e incumplimiento del derecho comunitario
Authors: Molina Lebrón Ana
Published: January 2023

La Ley 15/2012, de 27 de diciembre, de medidas fiscales para la sostenibilidad energética, lleva a cabo una profunda reforma del sector eléctrico creando varias figuras tributarias, entre las que se encuentra una nueva tasa o canon por la utilización y aprovechamiento de las aguas continentales para la producción de energía eléctrica, modificando el Texto Refundido de la Ley de Aguas, e incorporando al mismo un nuevo artículo, el 112 bis.
A pesar de estar presidido por una aparente finalidad medioambiental, el verdadero objetivo no es otro que el de contribuir a financiar el déficit de tarifa del sistema eléctrico español, expresamente confirmado en el mismo texto legislativo y en el mismo título de la ley («para la sostenibilidad energética»).
El nuevo canon plantea graves problemas de falta de adecuación tanto al Derecho interno como al Derecho comunitario: su falta de afección real al medio ambiente, el incumplimiento de la normativa comunitaria sobre energías renovables, el incumplimiento de la política de aguas e imposición medioambiental, el incumplimiento del principio comunitario medioambiental «quien contamina paga» y la modificación de las concesiones como requisito de exigibilidad.
Aspectos problemáticos de la tributación de los profesionales que desarrollan su actividad a través de una sociedad mercantil
Authors: De Miguel Arias Sabina
Published: January 2023

A pesar de que el desarrollo de actividades profesionales a través de sociedades mercantiles resulta habitual, ello viene comportando no pocas dificultades en el ámbito de la fiscalidad. Así, el presente trabajo tiene por objeto analizar el tratamiento tributario de las distintas rentas que los profesionales pueden recibir en estas situaciones tras la última reforma tributaria, sin olvidar tanto la aplicación del régimen de operaciones vinculadas en esta sede, como la problemática que deriva de la interposición de sociedades en la realización de actividades profesionales.
Un estudio descriptivo sobre la intensidad y la naturaleza de la competencia en el mercado de auditoría basado en las variaciones de cuota de mercado
Authors: Ruiz Barbadillo Emiliano , Rodríguez Castro Paula I. , Biedma López Estíbaliz
Published: January 2023

El elevado nivel de concentración que existe a nivel internacional en el mercado de auditoría está provocando un gran interés y preocupación en determinadas instituciones debido a las implicaciones que dicho nivel puede provocar sobre la competencia entre las firmas que operan en el mercado (GAO, 2003, 2008; FRC, 2009; Comisión Europea, 2010; Comisión de la Competencia, 2013). Por ello, el objetivo de este estudio es someter a análisis la dinámica de la competencia en el mercado de auditoría español, basándonos en el análisis de la variación de las cuotas de mercado de las firmas líderes, ya que el uso exclusivo de medidas estructurales no aporta información acerca de la verdadera intensidad competitiva. Además proponemos una metodología con la cual poder analizar los factores que sustentan dicha competencia: política de precios y política de clientes. En términos generales, nuestros resultados evidencian que aun cuando el nivel de concentración ha aumentado, existe una fuerte competencia entre las firmas líderes del mercado, puesta de relieve en las variaciones de cuota de mercado. Por lo tanto, se demuestra que la concentración no reduce necesariamente la competencia y se justifica la necesidad de utilizar medidas dinámicas para analizar la intensidad competitiva del mercado.
Modificaciones introducidas por la Ley 27/2014, de 27 de noviembre, en el Impuesto sobre Sociedades (primera parte)
Authors: Blasco Merino Joaquín
Published: January 2023

Se analizan, desde un punto de vista fiscal, las principales novedades introducidas por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, comparando la actual redacción con la vigente hasta 31 de diciembre de 2014 y resaltando aquellas modificaciones de especial importancia por su trascendencia fiscal, en particular, el tratamiento de la compensación de bases imponibles negativas o de la doble imposición sobre beneficios, la modificación de las deducciones para incentivar la realización de determinadas actividades, la introducción de la reserva de capitalización y de la reserva de nivelación de bases imponibles en el ámbito de las empresas de reducida dimensión y, por último, la regulación de un extenso régimen transitorio incluido en la norma. En esta primera parte se van a analizar las modificaciones introducidas en el hecho imponible y en la base imponible. En el próximo número de la revista se analizarán las novedades en los tipos de gravamen, en el tratamiento de la doble imposición –interna e internacional–, en las deducciones para incentivar la realización de determinadas actividades, en los pagos fraccionados y en los regímenes especiales.
Análisis de las modificaciones introducidas en el Impuesto sobre la Renta de No Residentes por la Ley 26/2014
Authors: Vega Borrego Félix Alberto
Published: January 2023

En este trabajo se analizan las principales modificaciones introducidas en la imposición de la renta de los no residentes por la Ley 26/2014. Las modificaciones aprobadas afectan a los no residentes con y sin establecimiento permanente.
Las ¿tasas? portuarias italianas: análisis crítico a la luz de las últimas reformas normativas en la materia
Authors: Siota Álvarez Mónica
Published: January 2023

En los últimos años, y con el objetivo declarado de contribuir a una gestión más eficaz de los puertos para, así, aumentar su capacidad competitiva, el legislador italiano ha dictado un buen número de normas que afectan a las tasas portuarias. En el presente trabajo se analizan algunas de las más importantes reformas operadas en este ámbito, dado que, en opinión de la autora, contribuyen a desdibujar alguna de las características propias del régimen jurídico de este tipo de tributos para aproximarlas a las de los impuestos.
La cuestionable automaticidad de los recargos por declaración extemporánea de tributos sin requerimiento previo: comparación con los recargos por ingreso fuera de plazo de las cuotas de la Seguridad Social
Authors: Gorospe Oviedo Juan Ignacio
Published: January 2023

La regulación legal de los recargos por declaración extemporánea y espontánea permite aplicarlos de modo objetivo e imponerlos de plano, sin atender a la conducta del contribuyente y a la actuación de la Administración, lo que contraviene las exigencias de los principios de seguridad jurídica y de proporcionalidad.
Las resoluciones de los tribunales sobre dichos recargos, junto a la regulación legal de los recargos por ingreso fuera de plazo de las cuotas de la Seguridad Social, permiten predicar una interpretación que corrija estos defectos y sugieren la necesidad de modificar la normativa tributaria para cumplir con la equidad y reducir la litigiosidad.
Resolución del Instituto de Contabilidad y Auditoría de Cuentas por la que se establecen criterios para la determinación del coste de producción (III)
Authors: Romano Aparicio Javier
Published: January 2023

El pasado 23 de abril de 2015 se publicó en el Boletín Oficial del Estado la Resolución de 14 de abril de 2015, del Instituto de Contabilidad y Auditoría de Cuentas por la que se establecen criterios para la determinación del coste de producción.
La resolución trata de delimitar y establecer los criterios para cuantificar el coste de producción, mediante el desarrollo de las referidas normas de registro y valoración del PGC y, al mismo tiempo, recoger y aclarar los criterios para determinar el coste de producción incluidos en las diferentes adaptaciones sectoriales del PGC y en las resoluciones y consultas emitidas por este Instituto.
En esta tercera parte del trabajo se realiza el análisis de la capitalización de los gastos financieros en las existencias e inmovilizados.