bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pelatihan Pentingnya Membuat Laporan Keuangan Pada UMKM di Desa Ujung Rambe
Authors: Rialdy Novien , Fauzi Hasibuan Sultan Farid 
Published: June 2023

Pengabdian masyarakat ini dilaksanakan dengan tujuan untuk dapat membantu masyarakat dalam mekanisme pelaporan keuangan khususnya untuk UMKM di Desa Ujung Rambe .Laporan keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan sehingga dapat dijadikan sebagai dasar dalam membuat keputusan. UMKM adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Laporan keuangan merupakan salah satu bentuk pertanggungjawaban UMKM walaupun masih kategori usaha mikro. Walaupun di desa,masyarakat desa tidak boleh ketinggalan mengenai laporan keuangan , laporan keuangan dibuat untuk menyajikan informasi mengenai kinerja UMKM dan berguna untuk mengambil keputusan bisnis. Dengan melakukan pengabdian masyarakat akan mendorong pemahaman dan pengetahuan dalam hal keuangan yaitu tentang laporan keuangan, sehingga masyarakat memahami dan mampu menerapkan laporan keuangan yang tepat. Hasil dari pengabdian ini adalah meningkatkan pemahaman pentingnya laporan keuangan UMKM. Metode dalam pengabdian ini menggunakan deskriptif karena pengabdian yang didapatkan berdasarkan hasil wawancara kepada kepala desa, perangkat desa,dan masyarakat. Media yang digunakan berupa dokumen. Pentingnya laporan keuangan pada UMKM dengan harapan UMKM di Desa Ujung Rambe mampu mengetahui kinerja bisnis yang dijalankan dan dapat digunakan untuk pengambilan keputusan. Dengan diadakannya pengabdian mahasiwa ke Desa Ujung Rambe dapat mengatasi permasalahan yang belum mengetahui tentang laporan keuangan. Semoga dengan adanya pelatihan ini permasalahan di Desa Ujung Rambe dapat diatasi.
Throughfall exclusion and fertilization effects on tropical dry forest tree plantations, a large-scale experiment
Authors: Vargas Gutiérrez German , Pérez-Aviles Daniel , Raczka Nanette , Pereira-Arias Damaris , Tijerín-Triviño Julián , Pereira-Arias L. David , Medvigy David , Waring Bonnie G. , Morrisey Ember , Brzostek Edward , Powers Jennifer S. 
Published: June 2023

Abstract. Across tropical ecosystems, global environmental change is causing drier climatic conditions and increased nutrient deposition. Such changes represent large uncertainties due to unknown interactions between drought and nutrient availability in controlling ecosystem net primary
productivity (NPP). Using a large-scale manipulative experiment, we studied for 4 years whether nutrient availability affects the individual and integrated responses of aboveground and belowground ecosystem processes to throughfall exclusion in 30-year-old mixed plantations of tropical dry forest tree species in Guanacaste, Costa Rica. We used a factorial design with four treatments: control, fertilization (F), drought (D), and
drought + fertilization (D + F). While we found that a 13 %–15 % reduction in soil moisture only led to weak effects in the studied
ecosystem processes, NPP increased as a function of F and D + F. The relative contribution of each biomass flux to NPP varied depending on the
treatment, with woody biomass being more important for F and root biomass for D + F and D. Moreover, the F treatment showed modest increases in
maximum canopy cover. Plant functional type (i.e., N fixation or deciduousness) and not the experimental manipulations was the main source of variation in tree growth. Belowground processes also responded to experimental treatments, as we found a decrease in nodulation for F plots and an
increase in microbial carbon use efficiency for F and D plots. Our results emphasize that nutrient availability, more so than modest reductions in
soil moisture, limits ecosystem processes in tropical dry forests and that soil fertility interactions with other aspects of drought intensity
(e.g., vapor pressure deficit) are yet to be explored.
Assessing land elevation in the Ayeyarwady Delta (Myanmar) and its relevance for studying sea level rise and delta flooding
Authors: Seeger Katharina , Minderhoud Philip S. J. , Peffeköver Andreas , Vogel Anissa , Brückner Helmut , Kraas Frauke ,   Nay Win Oo, Brill Dominik 
Published: June 2023

Abstract. With their low lying, flat topography, river deltas and
coastal plains are extremely prone to relative sea level rise and other
water-related hazards. This calls for accurate elevation data for flood risk
assessments, especially in the densely populated Southeast Asian deltas.
However, in data-poor countries such as Myanmar, where high accuracy
elevation data are not accessible, often only global satellite-based digital
elevation models (DEMs), suffering from low vertical accuracy and remote
sensing artefacts, can be used by the public and scientific community. As
the lack of accurate elevation data hampers the assessment of flood risk,
studying available information on land elevation and its reliability is
essential, particularly in the context of sea level rise impact. Here, we
assess the performance of 10 global DEMs in the Ayeyarwady Delta (Myanmar)
against the new, local, so-called AD-DEM, which was generated based on
topographical map elevation data. To enable comparison, all DEMs were
converted to a common vertical datum tied to local sea level. While both CoastalDEM v2.1 (Kulp and Strauss, 2021) and FABDEM (Hawker et al., 2022) perform comparably well, showing the highest
correspondence in comparison with AD-DEM and low-elevation spot heights,
FABDEM outperforms CoastalDEM v2.1 by the absence of remote sensing
artefacts. The AD-DEM provides a high-accuracy, open and freely available, and
independent elevation dataset suitable for evaluating land elevation data in
the Ayeyarwady Delta and studying topography and flood risk at large scale,
while small-scale investigations may benefit from a FABDEM locally improved
with data from the AD-DEM. Based on the latest Intergovernmental Panel on Climate Change (IPCC) projections of sea level rise, the consequences of DEM
selection for assessing the impact of sea level rise in the Ayeyarwady Delta
are shown. We highlight the need for addressing particularly low-lying
populated areas within the most seaward districts with risk mitigation and
adaptation strategies while also the more inland delta population should be made
aware of facing a higher risk of flooding due to relative sea level rise in
the next ∼ 100 years.
Penurunan Gejala Risiko Perilaku Kekerasan Melalui Acceptance and Commitment Therapy (ACT) di RSUD Tombulilato
Authors: Firmawati Firmawati , Aina Sudirman Andi Nur , Febriyona Rona 
Published: June 2023

Background: Violent behavior is one of the symptoms that becomes a reason for families to treat clients in mental hospitals because of the risk of endangering themselves and others. Acceptance Commitment Therapy (ACT) is a specialist nursing action given to clients with violent behavior.Purpose: The purpose of this study was to determine the effect of Acceptance and Commitment Therapy (ACT) on symptom reduction with the risk of violent behavior at Tombulilato Hospital.Method: The research design used a quasi-experimental design with one group pre and posttest. The number of respondents in this study, namely patients with violent behavior amounted to 18 respondents at Tombulilato Hospital.Result: From the results of the study, it was found that there was an effect of Acceptance and Commitment Therapy (ACT) on the reduction of symptoms with the risk of violent behavior at the Tombulilato Hospital. The conclusion in this study was that the average behavior of respondents before ACT was carried out at Tombulilato Hospital was 1.611 with a standard deviation of 0.50 while the average behavior of respondents after ACT was carried out at Tombulilato Hospital was 1.1667 with a standard deviation of 0.38. Statistical results obtained p value = 0.007 (p < 0.05),Conclusion: it can be concluded that there is an effect of Acceptance and Commitment Therapy (ACT) on symptom reduction with the risk of violent behavior in RSUD Tombulilato
Fiscal Regime in Petroleum Licensed Contracts
Authors: Mohammed Hashim J. 
Published: June 2023

Fiscal regimes in petroleum licensed contracts are defined as the tools through which the return on oil wealth fellow into the state treasury, it includes several forms according to the type of contract, so, the most common fiscal tools are: royalty, taxes, profit oil or rents.
This work makes a comparison between the fiscal regimes in common types of petroleum investment agreements and the difference between them according to the state share and contractor share.
The main types of these regimes are concessionary and contractual agreements and the last include two types: production sharing and service agreements. However, Algerian, Syrian, Iranian & Iraq will be examined as example for each type respectively,
The study relies on a comparison between the items of the fiscal regime and the tools through which resource revenues flow to the public treasury as well as the share of the contractor or the company that holds the concession.
Therefore, a model of fiscal regimes has been conducted for the above contracts to show the difference between the fiscal flows of each country according to the type of contract and the fiscal tools in it as royalty, taxes and others.
The study demonstrated that the contracts vary in revenue ratios depending on the sale price of oil and the cost of extraction.
Finally, we can clearly infer that the share of both the company and the state is affected by the above circumstances in a high or slight sensitivity, There is no particular type can be considered the best, as preference depends on the special circumstances of countries, for example, the Iraqi situation is difficult to use concession contracts for several considerations, including constitutional, where the Constitution of the Republic of Iraq specified the ownership of the people's oil wealth and this property cannot be relinquished to the investing companies and so on the rest of the countries, but it can be hybridized between some systems to obtain financial instruments that achieve the best choice for the parties (state and IOCs).
COMPENSATION AND REWARD SYSTEM OF EMPLOYEES IN A BUSINESS ORGANIZATION A FOCUS ON TOTAL NIGERIAN PLC
Authors: Oluwatoyin Irefin Dr Peace 
Published: June 2023

The objective of the study is to find out how much impact the reward system of TOTAL Plc Asaba has on its employees. The theories assumes expectancy theory according to Victor Vroom and Remuneration method with a sample size drawn from a population of 200 obtained from 2006 National census figures. The sample size was determined using Yaro Yameni’s random sampling technique. The questionnaire was the major instrument used to obtain data. All the hypothesis tested received statistical significance findings for His research indicated that a significant relationship exist between fair reward system and improved employee performance in Nigeria Asaba Plc. The study recommends a develop reward policies and practices that support the achievement of business goals.
Green Accounting pada UMKM Tahu Takalar (sebuah tinjuan fenomenologi)
Authors: Bayana Misdal , Praditha Riza 
Published: June 2023

Penelitian ini dilakukan di Usaha Kecil dan Menengah (UKM) Tahu yang terletak di Kabupaten Takalar. Penelitian ini bertujuan untuk mengkaji tentang Pemahaman dan Kepedulian Penerapan Green Accounting pada pelaku Usaha Kecil dan Menengah (UKM) di Kabupaten Takalar. Penelitian ini menggunakan metode deskriptif kualitatif dengan berpedoman pada studi kasus. Peneliti menggunakan teknik observasi, wawancara, serta dokumentasi terhadap objek penelitian. Sumber data yang digunakan dalam penelitian ini yaitu data primer dalam internal. Dari hasil wawancara lapangan, diketahui bahwa pelaku usaha peduli terhadap lingkungan akan tetapi tidak tahu apa saja komponen-komponen dan bagaimana memasukkan dalam biaya produksi. Semua informan dalam penelitian ini, khususnya pelaku usaha tidak mengetahui dan tidak memahami dengan green accounting.
Pengaruh Komponen Bahasa Terhadap Pelaksanaan Pengajaran Guru Bahasa Arab (Gpi) Dalam Mengintegrasikan Kemahiran Berfikir Aras Tinggi (Kbat)
Authors: OTHMAN MOHD 
Published: June 2023

Kajian ini bertujuan untuk melihat faktor-faktor komponen bahasa yang mempengaruhi pelaksanaan PdP mengintegrasikan KBAT menerusi mata pelajaran bahasa arab di sekolah rendah. Cetusan kajian ini adalah bersandarkan dapatan kajian lain yang menunjukkan pelaksanaan pengajaran di kalangan guru Bahasa Arab bersifat tradisional dan tidak berorentasikan aktiviti berteraskan KBAT. Untuk itu, kajian ini mengadaptasikan elemen komponen pengajaran sebagai pemboleh ubah kajian bersandarkan kerangka teoritikal yang digunakan. Kajian ini juga mengubahsuai instrumen yang dihasilkan oleh Lorin Anderson iaitu ‘Learning and Study Strategies High Order Thinking, Instrumen penilaian amalan pengajaran Pendidikan Islam dan Bahasa Arab oleh (Mohd Aderi, 2010) dan Instrumen pemantauan pembelajaran Jemaah Nazir (JNJK, 2011) bagi mengukur pelaksanaan pengajaran guru dengan nilai kebolehpercayaan Cronbach Alpha (α) 0.902. Sampel yang terlibat adalah guru-guru Bahasa Arab yang diambil secara rawak berstrata dan berkelompok dari sekolah-sekolah kebangsaan di sekitar negeri Perak. Data dianalisis menggunakan kiraan frekuensi, peratusan, min, sisihan lazim, kolerasi Pearson dan regrasi berganda. Hasil kajian mendapati enam daripada sebelas pemboleh ubah komponen bahasa mempengaruhi pelaksanaan PdP Bahasa Arab yang mengintegraskan KBAT dengan pendekatan kemahiran membaca merupakan nilaian yang paling tinggi iaitu (27.9 %), diikuti kemahiran berkomunikasi (12.0%), kemahiran mendengar (4.6%), kemahiran menganalisis (2.3%) dan kemahiran menterjemah (1.4%). Oleh itu, terdapat enam komponen ini yang mempengaruhi pengajaran yang telah diintegrasikan KBAT. Rumusannya, kajian ini memperlihatkan terdapat aliran pengaruh dari komponen bahasa dengan pelaksanaan KBAT dalam Bahasa Arab di sekolah dengan dapatan yang menunjukkan 48.2% dalam perubahan varian. Maka berdasarkan dapatan yang diperolehi terdapat keperluan dikalangan uru Bahasa Arab untuk mempertingkatkan pelaksanaan komponen-komponen ini agar tahap amalan pengajaran guru berdasarkan kemahiran berfikir aras tinggi (KBAT) menepati seperti yang dihasratkan di dalam Pelan Pembangunan Pendidikan 2013-2025.
Revolusi Industri 4.0 Dalam Pengajian Hadis di IPT Malaysia
Authors: SUDI SURIANI 
Published: June 2023

Perkembangan Revolusi Industri 4.0 memberikan kesan secara langsung kepada pelbagai bidang termasuk bidang pendidikan kerana menjadi asas kepada penyedia tenaga kerja di masa hadapan. Oleh itu, penekanan terhadap sektor pendidikan merupakan satu keperluan agar tenaga kerja yang dihasilkan melalui sistem pendidikan negara dapat memenuhi keperluan pasaran pekerjaan berteraskan Revolusi Industri 4.0. Institut pendidikan tinggi juga perlu lebih fleksibel dan sedia mengharungi cabaran agar tiada golongan masyarakat tidak terpinggir dalam era globalisasi dan digital tidak terkecuali kepada pengajian hadis. Oleh itu, kajian ini bertujuan melihat tinjauan literatur berkaitan sejauh mana pengajian hadis di Universiti di Malaysia bergerak seiring dengan perkembangan Revolusi Industri 4.0. Kajian ini adalah kajian kualitatif secara analisa kandungan dengan menggunakan kaedah tinjauan literatur. Kajian akan mengupas dan menganalisis pengajian hadis di Universiti di Malaysia meliputi kaedah pengajaran yang digunakan oleh pensyarah, alat bantu mengajar yang digunakan, sukatan pelajaran dan kaedah penilaian yang digunakan. Hasil kajian mendapati, pengajian hadis di institut pengajian hadis di Universiti di Malaysia perlu lebih bersedia untuk menghadapi perkembangan revolusi ini dan menerapkan elemen-elemen Revolusi Industri 4.0 dalam pengajaran dan pembelajaran yang dilakukan.
Manfaat Buah-Buahan Terpilih Dalam al-Quran Dari Perspektif Hadis Nabi SAW dan Sains
Authors: Siti Zaleha Ibrahim  
Published: June 2023

This article studies about fruits in Holy Quran and their benefits on human’s health. There are a lots of fruits that had been mentioned in Quran such as fig) al-tin), olive (al-zaitun), grape (‘inab), pomegranate (al-rumman), banana (al-talh), dates (al-nakhl) and many more. These fruits also known as sunnah food. Scientific research found that the fruits that were mentioned in Quran have the benefits on human’s health and can cure some disease. Therefore, this article will examine the benefits of the fruits and encourage their consumption as sunnah food. This research was conducted in qualitative way and using one main method which is library study/research in order to get the insight of fruits diet/intake in Muslim community in Malaysia in addition to analyze the Hadith about these fruit’s benefits. The results of the study found that they are a lot of benefits in the fruits to the health of the human body as stated in the hadith of the Prophet SAW. Indirectly, it parallels scientific findings.
مقصد "التيسير" ورفع "الحرج" من خلال نصوص السُّنّة النبوية دراسة تحليلية
Authors: Mansor Tarig Usman Ali , Mansour Saad Eldin 
Published: June 2023

Islamic Shari’ah does not condone extremism and coercion, as advocated by some organizations in our times. It rather subscribes to the moderation, as one of the objectives of Shari’ah is facilitation and removing the hurdle. Islamic way of life is of universal nature, making it all-time valid; and it comprehensively comprises compassion and mercy. Today, certain quarters blames the Last Prophet (pbuh) for extremism and fanaticism. This paper represents a humble attempt to explain that this attitude toward the Last Prophet (pbuh) is erroneous and flawed. The methodology applied in this study is inductive cum deductive. The discussion on the issue concerned is mainly based on Prophetic traditions related to the significance of facilitation and removing hurdle, to be followed by elaboration on the jurisprudential rules pertaining to the objective of facilitation and removing hurdle, alongside with their literal and technical meanings. The most significant conclusion reached at in the paper is that facilitation and removal of hurdle constitute original objectives of Islamic Shari’ah, as validated by the Last Prophet’s (pbuh) sayings and doings; and that extremism, fanaticism, and activism have nothing to do with Islam. Undoubtedly, Allah and His Prophet (pbuh) are not to be blamed for extremism, fanaticism and activism in the name of Islam.
لما كان مقصد التيسير ورفع الحرج، من المقاصد التي فيها بيان أنَّ الغلوّ والتطرف والتشدد ليس من الدين - حيث برز ذلك واضحاً في زماننا هذا -، من ظهور لحركات متطرفة - و هو يعكس بجلاءٍ سماحة هذه الشريعة، ويوضح وسطيتها؛ وأنها صالحة لكلّ زمان ومكان، وأنَّ فيها من المرونة والرحمة ما يسع الكل. ولما تعالت بعض الأصوات الشاذة التي تتهم نبينا محمد r بالعنف والشدة، أردنا أن نبين بهذا البحث كيف أصَّل النبي محمد r لهذا المقصد وكيف طبقه، حتى يتضح لأولئك وهؤلاء، سقم فهمهم، وضلال سعيهم، واتّبعنا في ذلك المنهج الاستقرائي والتحليلي كمنهج عامٍ للدراسة، حيث نذكر الحديث، شارحين له، وموضحين وجه دلالته على هذا المقصد. ثم نختم ببيان القواعد والفروع الفقهية المخرجة على مقصد التيسير ورفع الحرج، حيث شمل ذلك التعريف بالمقاصد لغةً واصطلاحاً، بيان معنى التيسير ورفع الحرج في اللغة والاصطلاح، نصوص السنة النبوية التي تحدثت عن مقصد التيسير ورفع الحرج وشرحها وبيان وجه دلالاتها عليهما يتخرج على مقصد التيسير ورفع الحرج، ومن إبراز أهم التتائج إنّ مقصد التيسير ورفع الحرج من المقاصد الأصيلة التي أكدتها السنة النبوية المطهرة، وإنَّ التشدد والغلو والتطرف ليس من الدين في شيء، والله ورسوله منه براء.
Hegemoni Hadis dalam Pentafsiran Al-Quran: Diagnosis Pemikiran Hadis M. Quraish Shihab (L. 1944)
Authors: Usman Abur Hamdi 
Published: June 2023

Quraish Shihab (MQS) is one of the prolific exegete in the Indonesian archipelago. His magnum opus of Tafsir Al-Mishbāh became a priceless work in the literary treasure of Tafsir in Indonesia. MQS assessed the Qur’anic exegetion would never end, even from time to time new interpretations will arise in line with the development of knowledge and progress demands. Hence, this paper aims to critically analyse and focused on the major issues related to MQS hadith thought. This study has adopted the literature analysis method with al-Mishbah as a source inclusive of various Tafsir and Hadith books as major references. This study found that MQS emphasized the importance of Qur’anic exegetion with the authentic hadith. However, at times he has rejected authentic hadith which is assessed by the Muslim Scholar and refers to the weak hadith to strengthen his interpretation. In addition, it is also time for him to reject the authentic hadith due to his tendency to the metaphorical meaning of the verse.
ABSTRAK
Quraish Shihab (MQS) merupakan salah seorang mufasir prolifik Nusantara. Karyanya Tafsir Al-Mishbāh menjadi magnum opus beliau dalam khazanah kesusateraan Tafsir di Indonesia. MQS menilai pentafsiran terhadap al-Quran tidak akan pernah berakhir, malah dari semasa ke semasa muncul pentafsiran baru seiring dengan perkembangan ilmu dan tuntutan kemajuan. Justeru itu, kajian ini bertujuan untuk menganalisis secara kritis pentafsiran baru yang dinyatakan dan difokuskan kepada isu utama berkaitan pemikiran hadis beliau. Kajian ini menggunakan metode kepustakaan dan analisis dokumen dengan menjadikan Tafsir al-Mishbah sebagai sumber kajian bagi mendapat pandangan yang lebih jelas tentang pemikiran hadis MQS. Kajian ini mendapati beliau menekankan kepentingan mentafsirkan al-Quran dengan hadis sahih. Namun begitu, ada ketikanya beliau telah menolak hadis yang dinilai sahih oleh ulama, lalu merujuk kepada hadis lemah bagi mengukuhkan pentafsirannya. Selain itu, ada masanya juga beliau turut menolak hadis sahih hanya disebabkan kecenderungannya kepada makna metafora daripada makna hakiki ayat.
Keunikan Huraian Tasawuf Al-Taftazani (M. 792 H.) terhadap Hadis Keempat (Penciptaan Manusia dan Amal Akhirnya) Al-Arba'in Al-Nawawiyyah
Authors: Wazir Rosni , Suliaman Ishak 
Published: June 2023

Al-Taftazani (d.792H) is one of the writers who have described the masterpiece of al-Arba'in al-Nawawiyyah. Al-Taftazani is a skillful figure in Arabic and the creed based on his masterpiece that includes both of these fields. However, he also has a tasawuf tendency based on his description of the 42 hadiths in al-Arba'in al-Nawawiyyah. The description of the tasawuf character has revealed unique features that are rarely done by other authors. This writing will focus on the uniqueness of the Fourth Hadith (Human Creation and His last Practice) in al-Arba'in al-Nawawiyyah. The conclusion of this analysis reveals the special features of al-Taftazani as well as highlighting the nuances of tasawuf that are in his mind implied in the description of the hadith.
ABSTRAK
Al-Taftazani (m.792H) merupakan salah seorang daripada penulis yang telah menghuraikan karya agung al-Arba'in al-Nawawiyyah. al-Taftazani merupakan seorang tokoh yang mahir dalam bahasa Arab dan ilmu akidah berdasarkan karya beliau yang dihasilkan meliputi kedua-dua bidang ini. Namun begitu, beliau juga mempunyai kecenderungan tasawuf berasaskan kepada huraian yang beliau lakukan terhadap 42 buah hadis dalam al-Arba'in al-Nawawiyyah. Huraian tasawuf tokoh tersebut telah menampakkan ciri-ciri yang unik yang jarang dilakukan oleh penulis lain. Penulisan ini akan menumpukan kepada keunikan tersebut khusus terhadap hadis keempat (Penciptaan Manusia dan Amal Akhirnya) al-Arba'in al-Nawawiyyah. Kesimpulan analisis ini menampakan keistimewaan yang ada pada al-Taftazani sekaligus menonjolkan nuansa tasawuf yang ada dalam pemikirannya yang tersirat di dalam huraian hadis tersebut.