bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pendampingan Perhitungan Harga Pokok Produksi Dan Harga Jual Pada Rumah Tempe Indonesia
Authors: Fardilah Siti Zahratun , Jasmadeti Jasmadeti 
Published: March 2024

One of the problems that is often faced by UMKM is the calculation of production time which makes management look bad. The calculation of the cost of production is very helpful in determining the selling price of a product, so the company must calculate the cost of production first. After the cost of production is obtained, the company can determine the selling price of the products sold to customers. Determining the selling price that is not right can cause losses if the selling price is too low and cannot cover the production costs that have been incurred . The location that is the object of this review is Rumah Tempe Indonesia. This research is expected to provide an overview of the calculation of the cost of goods manufactured and the determination of the selling price correctly in accordance with applicable accounting rules. Rumah Tempe Indonesia (RTI) is one of the UMKM engaged in the tempe processing industry which is owned by KOPTI Bogor Regency. The results of this review indicate that the cost of production of tempe bacem according to Rumah Tempe Indonesia is not in accordance with cost accounting standards so that the selling price is set lower than the selling price calculated according to cost accounting standards. The calculation of the cost of production carried out by Rumah Tempe Indonesia is not yet detailed, so the profit generated is not maximized. The calculation of the selling price used by Rumah Tempe Indonesia is also not correct because the price set is in accordance with market competition prices while the selling price calculation is according to accounting standards which is higher than the calculation of Rumah Tempe Indonesia.

Keywords: Cost, Cost of Production, Selling Price
PENDAMPINGAN PENGISIAN E-FILLING BAGI GURU SMK 3 MUHAMMADIYAH DI PEKANBARU
Authors: Suriyanti Linda Hetri , Fionasari Dwi , Samsiah Siti , Agustiawan  , Putra Rudi Syaf , Ramashar Wira , Lawita Nadia Fathurrahmi 
Published: March 2024

Guru merupakan wajib pajak orang pribadi yang harus melaporkan kewajiban perpajakannya setiap tahun. Pelaporan dapat dilakukan secara online menggunakan e-fillinf pada website DJP online. Konsekuensi dari penggunaan E-Filling dalam pelaporan perpajakan adalah Wajib Pajak yang tidak dapat mengoperasikan perangkat lunak merasa kesulitan dalam pelaporan. Namun apabila pengisian dilakukan secara offline akan menyebabkan antrian yang panjang di Kantor Pelayanan Pajak. Atas urgensi tersebut maka dosen-dosen dan mahasiswa prodi akuntansi melakukan pendampingan pengisian SPT Wajib Pajak Orang Pribadi bagi Guru - guru SMK 3 Muhammadiyah yang belum memiliki pengetahuan mengenai tata cara pelaporan perpajakan yang baik dan benar dengan menggunakan E-Filling. Manfaat yang diharapkan dari kegiatan ini adalah rasio kepatuhan penyampaian SPT Tahunan khususnya Wajib Pajak Orang Pribadi dapat meningkat dibandingkan tahun sebelumnya.
An ALMA Molecular Inventory of Warm Herbig Ae Disks. I. Molecular Rings, Asymmetries, and Complexity in the HD 100546 Disk
Authors: Booth Alice S. , Leemker Margot , van Dishoeck Ewine F. , Evans Lucy , Ilee John D. , Kama Mihkel , Keyte Luke , Law Charles J. , van der Marel Nienke , Nomura Hideko , Notsu Shota , Öberg Karin , Temmink Milou , Walsh Catherine 
Published: March 2024

Abstract
Observations of disks with the Atacama Large Millimeter/submillimeter Array (ALMA) allow us to map the chemical makeup of nearby protoplanetary disks with unprecedented spatial resolution and sensitivity. The typical outer Class II disk observed with ALMA is one with an elevated C/O ratio and a lack of oxygen-bearing complex organic molecules, but there are now some interesting exceptions: three transition disks around Herbig Ae stars all show oxygen-rich gas traced via the unique detections of the molecules SO and CH3OH. We present the first results of an ALMA line survey at ≈337–357 GHz of such disks and focus this paper on the first Herbig Ae disk to exhibit this chemical signature—HD 100546. In these data, we detect 19 different molecules including NO, SO2, and CH3OCHO (methyl formate). We also make the first tentative detections of

H

2

13

CO

and 34SO in protoplanetary disks. Multiple molecular species are detected in rings, which are, surprisingly, all peaking just beyond the underlying millimeter continuum ring at ≈200 au. This result demonstrates a clear connection between the large dust distribution and the chemistry in this flat disk. We discuss the physical and/or chemical origin of these substructures in relation to ongoing planet formation in the HD 100546 disk. We also investigate how similar and/or different this molecular makeup of this disk is to other chemically well-characterized Herbig Ae disks. The line-rich data we present motivate the need for more ALMA line surveys to probe the observable chemistry in Herbig Ae systems, which offer unique insight into the composition of disks ices, including complex organic molecules.
The Cosmos in Its Infancy: JADES Galaxy Candidates at z > 8 in GOODS-S and GOODS-N
Authors: Hainline Kevin N. , Johnson Benjamin D. , Robertson Brant , Tacchella Sandro , Helton Jakob M. , Sun Fengwu , Eisenstein Daniel J. , Simmonds Charlotte , Topping Michael W. , Whitler Lily , Willmer Christopher N. A. , Rieke Marcia , Suess Katherine A. , Hviding Raphael E. , Cameron Alex J. , Alberts Stacey , Baker William M. , Baum Stefi , Bhatawdekar Rachana , Bonaventura Nina , Boyett Kristan , Bunker Andrew J. , Carniani Stefano , Charlot Stephane , Chevallard Jacopo , Chen Zuyi , Curti Mirko , Curtis-Lake Emma , D’Eugenio Francesco , Egami Eiichi , Endsley Ryan , Hausen Ryan , Ji Zhiyuan , Looser Tobias J. , Lyu Jianwei , Maiolino Roberto , Nelson Erica , Puskás Dávid , Rawle Tim , Sandles Lester , Saxena Aayush , Smit Renske , Stark Daniel P. , Williams Christina C. , Willott Chris , Witstok Joris 
Published: March 2024

Abstract
We present a catalog of 717 candidate galaxies at z > 8 selected from 125 square arcmin of NIRCam imaging as part of the JWST Advanced Deep Extragalactic Survey (JADES). We combine the full JADES imaging data set with data from the JWST Extragalactic Medium Survey and First Reionization Epoch Spectroscopic COmplete Survey (FRESCO) along with extremely deep existing observations from Hubble Space Telescope (HST)/Advanced Camera for Surveys (ACS) for a final filter set that includes 15 JWST/NIRCam filters and five HST/ACS filters. The high-redshift galaxy candidates were selected from their estimated photometric redshifts calculated using a template-fitting approach, followed by visual inspection from seven independent reviewers. We explore these candidates in detail, highlighting interesting resolved or extended sources, sources with very red long-wavelength slopes, and our highest-redshift candidates, which extend to z
phot ∼ 18. Over 93% of the sources are newly identified from our deep JADES imaging, including 31 new galaxy candidates at z
phot > 12. We also investigate potential contamination by stellar objects, and do not find strong evidence from spectral energy distribution fitting that these faint high-redshift galaxy candidates are low-mass stars. Using 42 sources in our sample with measured spectroscopic redshifts from NIRSpec and FRESCO, we find excellent agreement to our photometric redshift estimates, with no catastrophic outliers and an average difference of 〈Δz = z
phot − z
spec〉 = 0.26. These sources comprise one of the most robust samples for probing the early buildup of galaxies within the first few hundred million years of the Universe’s history.
ULTRASAT: A Wide-field Time-domain UV Space Telescope
Authors: Shvartzvald Y. , Waxman E. , Gal-Yam A. , Ofek E. O. , Ben-Ami S. , Berge D. , Kowalski M. , Bühler R. , Worm S. , Rhoads J. E. , Arcavi I. , Maoz D. , Polishook D. , Stone N. , Trakhtenbrot B. , Ackermann M. , Aharonson O. , Birnholtz O. , Chelouche D. , Guetta D. , Hallakoun N. , Horesh A. , Kushnir D. , Mazeh T. , Nordin J. , Ofir A. , Ohm S. , Parsons D. , Pe’er A. , Perets H. B. , Perdelwitz V. , Poznanski D. , Sadeh I. , Sagiv I. , Shahaf S. , Soumagnac M. , Tal-Or L. , Santen J. Van , Zackay B. , Guttman O. , Rekhi P. , Townsend A. , Weinstein A. , Wold I. 
Published: March 2024

Abstract
The Ultraviolet Transient Astronomy Satellite (ULTRASAT) is scheduled to be launched to geostationary orbit in 2027. It will carry a telescope with an unprecedentedly large field of view (204 deg2) and near-ultraviolet (NUV; 230–290 nm) sensitivity (22.5 mag, 5σ, at 900 s). ULTRASAT will conduct the first wide-field survey of transient and variable NUV sources and will revolutionize our ability to study the hot transient Universe. It will explore a new parameter space in energy and timescale (months-long light curves with minutes cadence), with an extragalactic volume accessible for the discovery of transient sources that is >300 times larger than that of the Galaxy Evolution Explorer (GALEX) and comparable to that of the Vera Rubin Observatory’s Legacy Survey of Space and Time. ULTRASAT data will be transmitted to the ground in real time, and transient alerts will be distributed to the community in <15 minutes, enabling vigorous ground-based follow up of ULTRASAT sources. ULTRASAT will also provide an all-sky NUV image to >23.5 AB mag, over 10 times deeper than the GALEX map. Two key science goals of ULTRASAT are the study of mergers of binaries involving neutron stars, and supernovae. With a large fraction (>50%) of the sky instantaneously accessible, fast (minutes) slewing capability, and a field of view that covers the error ellipses expected from gravitational-wave (GW) detectors beyond 2026, ULTRASAT will rapidly detect the electromagnetic emission following binary neutron star/neutron star–black hole mergers identified by GW detectors, and will provide continuous NUV light curves of the events. ULTRASAT will provide early (hour) detection and continuous high-cadence (minutes) NUV light curves for hundreds of core-collapse supernovae, including for rarer supernova progenitor types.
Le mensonge comme fabrique ou trahison de l’illusion
Authors: Janssen Christophe 
Published: March 2024

Dans cet article, il s’agira de considérer les rapports entre le mensonge et les liens affectifs à partir, essentiellement, des théories de D.W. Winnicott. Le mensonge sera envisagé comme participant parfois au renforcement des liens sociaux et affectifs, comme « illusion prothétique » pour certains individus ou, au contraire, comme trahison intersubjective. S’appuyant sur deux vignettes cliniques, il sera question de jeu, de tendances antisociales, de trahison de l’illusion et de vérité du mensonge.
Honte, mensonges et violence
Authors: Combes Vincent , Pelladeau Élise 
Published: March 2024

Cet article souhaite éclairer les liens entre honte, mensonge et violence. À partir d’un travail de recherche qualitative en prison sur la psychodynamique de la honte chez les auteurs de comportements violents, l’article s’est intéressé à deux formes de mensonges : le mensonge qui masque chez un sujet narcissique, auteur d’un féminicide, qui a longtemps eu recours à un faux-self mensonger pour répondre à une angoisse d’abandon, et le mensonge qui efface chez un sujet migrant, SDF, auteur d’un viol, en prise avec la « honte blanche » de la grande précarité. Ces deux formes de mensonges génèrent chez chacun d’eux un « grand vide blanc » au croisement entre désubjectivation et désobjectalisation. Le passage à l’acte violent apparaît alors comme un ultime recours du sujet pour échapper à l’anéantissement psychique.
Éditorial. Géopolitique de l’Olympisme
Authors: Giblin Béatrice , Suchet André 
Published: March 2024

L’Olympisme représente des enjeux de pouvoir qui se sont accrus au cours du temps avec l’élargissement du nombre d’États et des disciplines sportives qui y participent, et du fait de son immense succès médiatique depuis la retransmission des Jeux à la télévision. C’est donc avec cet angle-là qu’Hérodote a construit ce numéro. Le sport est un acteur des relations internationales dès le début du xx e siècle, mis au service de la puissance et du prestige des États. Pour ce faire, Paris a choisi d’innover avec une cérémonie d’ouverture en plein air malgré les risques encourus. Les JO, du fait de leur aura médiatique, sont aussi un moyen efficace pour des États, des nations ou des entités de se faire connaître et d’améliorer leur image. Cependant, bien que le rôle du CIO se soit accru, il est loin d’avoir le poids nécessaire pour faire respecter la Pax olympica .
F(r)ictions d’accès
Authors: Fritz Lucas 
Published: March 2024

Sans perdre de vue la centralité des luttes handies dans l’élaboration d’une pensée anti-validiste l’article détaille les mutations sociotechniques qui affectent les corps humains et en fixent la validité et la disponibilité : il explore les tensions politiques et épistémiques s’éveillant au contact des expériences d’indisposition, d’indisponibilité, et d’indisposabilité. Mais ces corps indociles produisent plus qu’une usure de ce système de mise à disposition : ils développent un autre imaginaire du corps, et de son usage, que nous qualifions de passage de la fRiction, à la fiction.
Disability Arts − Arts handicapés
Authors: Heusaff Sarah 
Published: March 2024

La présente contribution répond à l’invitation à un exercice complexe de définition des Disability arts littéralement traduits par Arts handicapés. En faisant la consultation de quelques fonds d’archives handicapées, il est possible de souligner une distinction entre les « pratiques artistiques handicapées » et les « mouvements artistiques handicapés ».
Quand les ovnis nous invitent à atterrir
Authors: Lagrange Pierre 
Published: March 2024

Critiqués pour leur manque d’objectivité et de rationalité, les témoignages d’observations d’ovnis et d’« ufonautes » invitent-ils, dans le contexte de la crise écologique, à reposer la question de la pluralité des mondes extraterrestres ou à ouvrir plutôt celle de la pluralité des mondes terrestres ? Invitent-ils à s’interroger sur les preuves de la présence d’E. T. dans notre environnement ou sur la nécessité de cesser de voir le monde dans lequel nous évoluons comme un stock de « ressources », afin d’entrer en contact avec cette pluralité d’êtres et y trouver notre place dans un monde débarrassé du partage entre nature et culture ?
Les réunions OVNI des premiers mardis
Authors: Lucas-Gary Amélie 
Published: March 2024

La romancière ne sait pas de quoi relèvent les apparitions d’OVNI, mais elle aime le « point de bascule entre le présent et le possible » qu’offrent les rendez-vous mensuels des ufologues parisiens. Un dispositif poreux, proche de celui qu’elle met en place dans l’écriture pour imaginer ses histoires.
Évolutions en psychologie du travail et des organisations
Authors: Lemoine Claude 
Published: March 2024

Le travail est ancien, bien plus que la Psychologie du Travail et des Organisations (PTO). Celle-ci, tendue entre les réalités du travail et l’essor de la psychologie scientifique, n’a pas plus d’un siècle. On donne un aperçu de ses prémisses au xix siècle, au temps des premières usines, puis on passe à l’époque de sa constitution en psychologie technique pour mesurer les capacités humaines. Un tournant important s’opère en France à partir des années 1970 avec l’apport du courant des relations humaines, le projet humaniste et les notions constitutives liées au milieu social en évolution. Ce début de siècle, marqué par le néolibéralisme, les robots et le numérique, appelle à de nouveaux défis, tant pour la recherche que pour les métiers des psychologues du travail et des organisations.
Looking for the Monastery St Peter of Osor in the Written Sources
Authors: Gioanni Stéphane 
Published: March 2024

At first sight, the study of medieval written sources contrasts with the results of archaeology. Indeed, the monastery St Peter of Osor does not appear in the written documentation before the beginning of the 13th century, unlike other nearby island foundations mentioned in the written sources as early as the 11th century, such as St Peter in Neum islands (Ilovik) or St Michael in Sansigo (Susak). Moreover, mentions of the monastery St Peter of Osor are rare and often very brief in the medieval documentation. How can we interpret the silence of the written sources of the 11th and 12th centuries on the monastery St Peter of Osor? Without calling into question the archaeological research, this observation invites us to be cautious in the interpretation of the representations transmitted by the Vita beati Gaudentii (whose author and precise date are unknown) and by the monastic historiography (in this case the Annales Camaldules and Illyricum Sacrum written in the modern period). It also prompts us to question the nature of the relationship between the monastery and the cathedral of Osor and the conditions of production, transmission and archiving of the monastic documentation, which may have been partly lost or integrated into the episcopal documentation. Finally, it allows us to reflect on the meaning of the ecclesiastical reform, which is nourished both by its religious, material and legal foundations and by its hagiographic and historiographic representations.
Byzantine Gold Coins found at St Peter’s in Osor
Authors: Prigent Vivien 
Published: March 2024

The article offers a study of the four Byzantine gold coins discovered in the same funerary context during the excavations of St Peter’s in Osor: two histamena of Roman III Argyros (1028-1034) and two hyperpyra of John II Comnenus (1118-1143). The article tackles the issue of the circulation in Croatia of Romanos III’s coins, called romanati in local sources, proposing to favour a purely monetary rationale over diplomatic relations. Similarly, it is argued that the parallel hoarding of the two types of coins, minted a century apart, can be explained by metrological reasons, since Romanos III’s histamenon and John II’s hyperpyron have comparable gold contents.
Immersion Tin Plating Enabling Reliable Wettable Flanks on QFN Packages
Authors: Hovestad Arjan , Basu Tarun , Scanlan Chris 
Published: March 2024

The automotive market increasingly uses bottom-termination IC packages, like Quad-Flat No leads (QFN) packages, for miniaturization, cost reduction and performance. QFN lead frames are electroplated with 8?12 um of tin for PCB soldering, but subsequent singulation exposes the copper-alloy lead frame at the cut edges. On these exposed lead flanks a solder fillet does not form, making Automatic Optical Inspection (AOI) of solder joints on lead-less packages not reliable. A solder fillet on lead flanks also improves the reliability of solder joints. Therefore, the automotive industry strives for a tin plated wettable flank on lead-less packages. Several approaches, e.g. dimpled or step-cut leads, to create a wettable flank are in use or development. Disadvantage of these methods is that only a part of the flank is tin-plated. Immersion tin plating processes are able to fully plate lead flanks. However, the maximum ~1.5um of standard self-limiting displacement immersion tin processes is too thin to comply with the durability requirements of automotive tin solder finishes. This contribution will discuss an immersion tin-plating process, machine concept and test results for a >2 um tin plated wettable flanks. The immersion tin plating process consist of the following process steps: 1. A high-pressure spray rinse prevents incomplete tin coverage by removing copper burrs formed during singulation. 2. A selective descaling process removes the natural copper oxide film on the exposed copper leads. 3. A selective activation process creates a high tin nucleation density to obtain a fine-grained tin layer. 4. The autocatalytic immersion tin process plates a 2 ? 3um tin layer in 45-60 minutes at 70-75oC. 5. An anti-tarnish process protects the tin layer against oxidation. Finally, rinsing and drying remove all traces of the used chemicals from the packages with tin plated flanks. A machine concept for the immersion tin-plating process is currently under development. The lead-less packages are processed directly on Standard singulation tape rings without repacking or manipulation of the packages. This enables a throughput of 20 tape rings per hour with the full package traceability required for the automotive market. Different types of QFN packages mounted on singulation tape were tin plated and subjected to standard (JEDEC J-STD-002E) solderability tests for component lead durability. Fine-grained 2-3 um thick pure tin deposit of good visual quality were obtained on the exposed QFN copper lead sidewalls with the following properties: • 0.5-1.5um residual tin layer after intermetallic formation in 8 h steam aging and 16 h oven bake. • 100% solder wetting after 6h dry bake at 150C • 100% solder wetting after 8h steam aging (93C and 80-90% RH). • 100% solder fillet height after ceramic glass test.
PERANAN GURU PAUD DALAM MENANAMKAN BUDI PEKERTI PADA ANAK USIA DINI KELOMPOK B TK PERTIWI DESA ULAK MUID
Authors: Susanti Yani , Lestari Kasihani , Kartini Kartini 
Published: March 2024

Tujuan Skripsi ini mendiskripsikan tentang bagaimana Peranan guru paud dalam menanamkan budi pekerti pada anak usia dini kelompok B TK Pertiwi Desa Ulak Muid. Penelitian ini menggunakan metode penelitian kualitatif, serta dalam proses pengumpulan data, peneliti menggunakan metode observasi, wawancara dan dokumentasi. Sedangkan untuk analisisnya, penulis menggunakan teknik analisis deskriptif kualitatif, yaitu reduksi data, penyajian data, dan verifikasi. Hasil dari penelitian ini adalah yang di lakukan melalui observasi, wawancara dengan Guru dan dokumentasi. Peranan guru paud dalam menanamkan budi pekerti pada anak usia dini kelompok B TK Pertiwi Desa Ulak Muid sudah cukup baik, karena guru menanamkan keteladan dan kebiasaan pada anak usia dini kelompok B TK Pertiwi sebagian besar anak TK Pertiwi diantaranya anak sudah disiplin dalam berpakaian, dan siswa sudah sopan santun dalam belajar, berbicara dan berprilaku selain itu guru sangat berperan baik di lapangan maupun dalam pembelajaran guru selalu memberikan keteladan bagi peserta didik.Kata kunci : Peran guru dalam menanaman Budi Pekerti
Meningkatkan Perkembangan Kognitif Anak Usia 5-6 Tahun Melalui Pemainan Tutup Botol Di PAUD Kasih Bunda Desa Engkurai
Authors: Widia Widia , Kartini Kartini , Susilawati Indria 
Published: March 2024

Penelitian ini bertujuan untuk mengetahui bagaimana upaya guru dalam meningkatkan kemampuan kognitif anak di PAUD Engkurai dengan menggunakan permainan tutup botol serta mengetahui bagaimana peningkatan kemampuan kognitif anak melalui permainan tutup botol di PAUD Engkurai. Jenis penelitian yang digunakan dalam penelitian ini adalah Penelitian Tindakan Kelas (PTK) dengan proses antara lain: perencanaan (planning), tindakan (acting), observasi (observing), dan refleksi (reflecting).Berdasarkan hasil penelitian yang telah dilakukan mulai tanggal 6 hingga tanggal 10 Februari 2023 pada anak usia 5-6 tahun diperoleh hasil peningkatan kemampuan kognitif anak. Hal ini dapat dilihat pada pra tindakan anak mencapai skor yang diperoleh rata-rata 36.80 % dengan kriteria Belum Berkembang (BB). Pada Siklus I mengalami peningkatan dengan rata-rata 51.38 % dengan kriteria Mulai Berkembang (MB). Sedangkan Peningkatan pada Siklus II mencapai nilai rata-rata 79.16 % dengan kriteria Berkembang Sangat Baik (BSB). Kata Kunci : Perkembangan Kognitif, permainan di PAUD, tutup botol