bluuebunny/crossref_metadata_2025_split huggingface dataset:
Trashumancia, migraciones y reestructuraciones étnicas entre sierra y selva al norte de Chachapoyas (Perú)
Authors: Malengreau Jacques 
Published: November 2022

Seasonal movements, migrations, and ethnic restructurations between the highlands and lowlands in the north of Chachapoyas (Peru)
This paper is an analysis of several restructurations in ethnic identification as they are manifested in population movements within or from the heights of the Alto Imaza in the area of Chachapoyas (Peru) towards lands which are more or less differenciated according to the cases from an ecological-productive point of view. The analysis offered derives respectively from a seasonal move transformed into a community fragmentation, a transcommunity migration extended in some cases into a migration towards a new town located on a main new road, and the colonization of tropical lowlands at the east of the Andean highlands in a physical and human environment very different from that one where the colonizers come from. The text brings to the fore the variety of existing combinations between social, ethnic and cultural restructurations in the cases under consideration.
Retroceso de glaciares en el Perú: consecuencias sobre los recursos hídricos y los riesgos geodinámicos
Authors: Portocarrero César 
Published: November 2022

Glacier retreat in Peru: consequences on water ressources and geodynamic hazards
In the Andes of Peru, important glaciers masses still exist between 4 500 and 6 700 m asl. On some representative glaciers, a strong retreat at the terminus has been measured during the last decades. This explains the constant formation of new glacier lakes, some of them being dangerous. Morever, continuation of this trend could limit water ressources of the Cordillera, modifying runoff of streams, principaly during the dry season. Some data about glacier retreat in Cordillera Blanca are presented. With a good knowledge of this evolution, it was possible to carry out works aiming at reducing or suppressing the risks coming from the lakes. In the same time, some lakes were converted into reservoirs to satisfy demand from agriculture, domestic consumption, energy and industry.
Etnofagia estatal. Modernas formas de violencia simbólica (una aproximación al análisis de la reforma educativa)
Authors: Patzi Félix 
Published: November 2022

Ethnophagie étatique. Les formes modernes de la violence symbolique sur la culture indigène (Éléments pour l'analyse de la Réforme Éducative)
C'est en 1994 qu'a été promulguée la réforme éducative qui incorpore l'interculturalité et le bilinguisme comme les éléments d'une politique éducative qui, en apparence, revendique les valeurs d'identité des nations d'origine et/ou indigènes. Cependant, les contenus éducatifs sont toujours imposés de la même manière, et on continue d'inculquer les mêmes paramètres de la culture dominante considérée comme la légitime. La seule différence avec le processus antérieur qui était transmis en langue espagnole, c'est que l'actuel est véhiculé à travers les langues vernaculaires ou indigènes. De cette façon, la classe dominante peut transmettre beaucoup plus rapidement la logique néo-libérale aux indigènes. Nous avons appelé ce nouveau phénomène d'intégration ethnophagie étatique qui est une forme moderne de l'exercice de la violence symbolique.
Las primeras instrucciones científicas francesas para el estudio del Perú prehispánico (siglos XVIII y XIX)
Authors: Riviale Pascal 
Published: November 2022

The First French Scientific Instructions for the Study of Prehispanic Peru (XVIIIth and XIXth Centuries)
While Peruvian archaeological remains have been fascinating European collectors and scholars since the Spanish Conquest, their “scientific” study actually began in the XVIIIth century. France contributed to this movement by organizing many scientific expeditions in Peru. In order to guide travelers through their investigations, “armchair scholars” prepared surveys which, theoretically, could be used by those without any preparation. In fact, these instructions were difficult to understand and to use, and often they show and ignorance of the realities of the field work. Furthermore, some of these inquiries illustrate the gap which increased in French scientific circles during the second half of the XIXth century between cultural and natural approaches to non-European societies.
Violencia reciente en Medellín. Una aproximación a los actores
Authors: Ceballos Ramiro 
Published: November 2022

La violence à Medellín: une analyse en termes d'acteurs
Medellin est la ville de Colombie qui a récemment été la plus affectée par la violence. Au cours des décennies 1980-1990, elle a été le théâtre d’une série de phénomènes de violence associés aux agissements de divers acteurs armés collectifs. Dans ce texte, l’auteur cherche à rendre compte de la situation de violence que vit Medellín en s’attachant notamment aux origines et à l’expansion des principaux groupes armés à savoir les bandes et les “milices”.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI
Authors: AISYAH SITI , SATWIKO RUTJI 
Published: November 2022

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling.
The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.
PERAMALAN NILAI TUKAR RUPIAH TERHADAP DOLLAR AMERIKA DENGAN MENGGUNAKAN METODE AUTOREGRESSIVE INTEGRATED MOVING AVERAGE (ARIMA)
Authors: Ardesfira Gelbi , Zedha Hazulil Fitriah , Fazana Iin , Rahmadhiyanti Julia , Rahima Siti , Anwar Samsul 
Published: November 2022

The Rupiah exchange rate was immensely influential in maintaining the stability of the country's economy. The weakening of the rupiah exchange rate would have an impact on the national economy. Therefore, a forecast was needed to determine the exchange rate of the Rupiah in the future, especially against the US Dollar (USD). This study aimed to predict the rupiah exchange rate against the USD in 2022 and 2023. The data employed were the rupiah exchange rate data against the USD from January 2001 to December 2021. The forecasting method utilized in this study was the Autoregressive Integrated Moving Average (ARIMA) method. The most suitable ARIMA model in forecasting the Rupiah exchange rate against USD was ARIMA (3,1,1). Forecasting results showed the Rupiah exchange rate weakened more significantly in 2022 and 2023, reaching IDR 14,484.5 and IDR 14,704.7 per USD, respectively, with the highest forecast limit reaching IDR 16,691.6 at the end of 2022 and IDR 17,781.8 at the end of 2023. The government needed preparing special policies in an effort to maintain the stability of the rupiah exchange rate in the future.
APLIKASI SISTEM RESIRKULASI MENGGUNAKAN FILTER DALAM PENGELOLAAN KUALITAS AIR BUDIDAYA IKAN LELE
Authors: Jubaedah Dade , Marsi Marsi , Wijayanti Marini , Yulisman Yulisman , Mukti Retno Cahya , Yonarta Danang , Fitriana Eka Febri 
Published: November 2022

Pemeliharaan ikan lele yang dilakukan pembudidaya ikan sebagian besar tidak melakukan upaya pengelolaan kualitas air seperti sirkulasi maupun penggantian air (water exchange). Salah satu teknologi untuk menjaga kualitas air media budidaya adalah menggunakan sistem resirkulasi. Tujuan dari kegiatan ini untuk mengaplikasikan sistem resirkulasi dengan mengunakan filter dalam pengelolaan kualitas air sehingga diperoleh kualitas air yang mendukung bagi budidaya ikan lele. Metode penelitian terdiri dari dua perlakuan yaitu P0: perlakuan non filter dan P1: perlakuan sistem resirkulasi dengan filter. Hasil yang diperoleh menunjukkan bahwa pengunaan sistem resirkulasi menggunakan filter dapat memperbaiki kualitas air yaitu penurunan kandungan amonia yaitu dari 2,6 menjadi 0,1 mg/l, pertumbuhan panjang ikan lele sebesar 9,48 cm, pertumbuhan bobot ikan lele sebesar 37,15 g dan kelangsungan hidup sebesar 94%.
Three-dimensional mathematical analysis of the maximum stresses of the dentoalveolar segment under vertical and oblique loads
Authors: Zaslavsky R.S. , Kobzev I.V. , Olesov E.E. , Zaslavsky S.A. , Olesova V.N. 
Published: November 2022

Functional overload of teeth and implants is one of the most important reasons for their loosening and removal. Predicting the overload of teeth and implants is possible using digital technologies and special programs. Each study requires a basic study of functional stress indicators in an identical (preferably three-dimensional) mathematical model, as close as possible to clinical conditions.
The aim of the study was to study the maximum stresses in the hard tissues of the tooth and in the alveolar socket under vertical and inclined functional loads using three-dimensional mathematical modeling.
A differentiated analysis of the maximum integral stresses in a single-rooted tooth (mandibular canine) and the surrounding alveolar segment: enamel, dentin, cementum, cortical bone, spongy bone was carried out. A three-dimensional mathematical model of the segment was created, in which the fabrics corresponded to natural ones in their properties. A load of 150 N was applied to the cutting edge of the tooth in the vertical direction and at an angle of 45° from the buccal side. The maximum integral stresses according to Mises were analyzed.
According to the results of three-dimensional mathematical modeling in the hard tissues of the tooth, the maximum stresses under vertical and inclined loads are most significant in magnitude in enamel, then in dentin and in cement (with an inclined load, respectively, up to 77.610 MPa, 56.469 MPa, 15.832 MPa). An oblique load significantly increases the stresses in the hard tissues of the tooth and the surrounding bone compared to a vertical load (by 77.4% in the case of enamel). With a vertical load, the zones of maximum stresses in enamel and dentin are localized in the zone of the cutting edge, in cement – in the cervical and apical parts of the root; oblique load concentrates stresses in the cervical part of the tooth and the upper third of the root.
Stresses in the cortical bone tissue in the vertical direction of the load of the tooth are distributed along the tooth hole and along the outer surface of the jaw at the transition to the basal margin; with an oblique direction of the load, the stresses in the cortical bone are concentrated in the region of the neck of the tooth; maximum stresses under vertical and inclined loads 5.066 MPa and 27.909 MPa. Stresses in spongy bone tissue are recorded under the zones of maximum stresses in the adjacent cortical bone; maximum stresses under vertical and inclined loads 1.382 MPa and 4.375 MPa.
QUALIDADE DAS ÁGUAS DA ÁREA DE PROTEÇÃO AMBIENTAL DO LAGAMAR DO CAUÍPE, CAUCAIA – CE
Authors: Costa George Lima da , Claudino-Sales Vanda , Carvalho Alexandre Medeiros de 
Published: November 2022

O geossistema analisado se insere na Área de Proteção Ambiental do Lagamar do Cauípe, a qual possui dois corpos hídricos principais, sendo o maior o próprio lagamar e o segundo, localizado a norte e conhecido como lagoa ou Barra do Cauípe, próximo à foz de homônimo rio. No entorno desse complexo existe uma Área de Proteção Ambiental, criada pelo Decreto Estadual nº 24957 de junho de 1998, sendo uma Unidade de Uso Sustentável de acordo com a Lei nº 9985 de 2000. A área de Proteção Ambiental compreende ao todo 1884,46 hectares, sendo as suas porções mais ao sul compostas por embasamento cristalino inserido na Província Borborema, o qual é recoberto por material sedimentar tércio-quaternário na porção norte (a Formação Barreiras, criando os tabuleiros costeiros); e ao longo da faixa litorânea, ocorrem praias e dunas. Analisou-se nessa unidade de conservação os índices de qualidade das águas em quatro pontos específicos ao longo da área de proteção nos anos de 2020 e 2021, para tanto utilizou-se a portaria do Ministério da Saúde nº5 de 28 de setembro de 2017. A análise de uso e ocupação foi realizada através de visitação in loco com equipamentos específicos e auxílio de geoprocessamento digital com o emprego do software QGIS 3.16.16 para a produção das peças cartográficas; sendo estas elaboradas com o emprego de imagens satelitárias das constelações CBERS e LANDSAT. Os resultados indicam que há premente necessidade de ação fiscalizatória estatal na área de proteção, além do ordenamento de usos e ocupações devido ao aumento da deposição irregular de resíduos sólidos, bem como por conta do declínio da pujança de qualidade vegetacional.
Implementasi Industri 4.0 dan Aplikasi Lamikro Untuk Entitas Mikro, Kecil, dan Menengah
Authors: Ahmar Nurmala , Ekaningtyas Diah , Shonhadji Nanang 
Published: November 2022

Abstrak
Revolusi industri bukan hanya dari sisi teknologi mesin tetapi juga berkembang ke teknologi informasi, seperti internet dan aplikasi. Usaha mikro berkembang pesat seiring perkembangan teknologi. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) melansir sebanyak 3,79 juta usaha mikro, kecil, dan menengah (EMKM) sudah memanfaatkan platform online dalam memasarkan produknya. Jumlah ini berkisar 8 persen dari total pelaku EMKM yang ada di Indonesia, yakni 59,2 juta. Mendukung perkembangan tersbut Ikatan Akuntan Indonesia menerbitkan Standar Akuntansi Entitas Menengah Kecil tahun 2016 dan efektif berlaku Januari 2018. Kemenkop UKM menindaklanjuti pemberlakuan standar tersebut dengan menerbitkan aplikasi penyusunan laporan keuangan mikro dengan nama Lamikro (Laporan Keuangan Mikro) pada Oktober 2017. Sampai dengan September 2018 Lamikro telah diunduh lebih dari 5000 pengunduh. Kemudahan, kesederhaan dan fleksibilitas aplikasi tersebut menarik pelaku usaha untuk memanfaatkannya. Implementasi Lamikro pada capaian angka tersebut belum dikatakan berhasil jika dibandingkan dengan 3,79 juta pelaku usaha yang menggunakan platform online apalagi jika dbandingkan dengan 59 juta pelaku usaha mikro di Indonesia. Artikel esai ini bertujuan untuk menggali potensi penggunakan Lamikro dan menawarkan alternatif-alternatif solusi agar implementasi Lamikro berjalan dengan efektif.
Abstract
The industrial revolution was not only in terms of machine technology but also developed into information technology, such as the internet and applications. Micro businesses are growing rapidly along with technological developments. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) launched a total of 3.79 million micro, small and medium enterprises (MSMEs) that have used online platforms to market their products. This number is around 8 percent of the total MSME players in Indonesia, which is 59.2 million. Supporting the development of the Indonesian Institute of Accountants issued the Accounting Standards for Small Medium Enterprises in 2016 and effective January 2018. The UKM Ministry of Cooperatives followed up on the implementation of the standard by issuing applications for the preparation of microfinance reports under the Lamikro (Microfinance Report) in October 2017. September 2018 Lamikro has been downloaded more than 5000 downloaders. Convenience, simplicity and flexibility of the application attracts business people to use it. Lamikro's implementation on the achievement of these figures has not been said to be successful when compared to the 3.79 million business people who use online platforms especially if compared to 59 million micro-entrepreneurs in Indonesia. This essay aims to explore the potential of using Lamikro and offer alternative solutions so that the implementation of Lamikro effectively.
Penerapan Laporan Keuangan Masjid Jami’ Al-Hidayah Pondok Bambu sesuai PSAK 45
Authors: Purwanti Ari , Riyanto Adi 
Published: November 2022

Abstrak
Pengabdian masyarakat ini diselenggarakan pada Masjid Jami’ Al-Hidayah yang berlokasi di Jl. Pondok Bambu Asri Raya No.10 RW.09 Kelurahan Pondok Bambu, Kecamatan Duren Sawit, Jakarta Timur. Penentuan masjid ini berasal dari permintaan dari pengawas masjid untuk membantu mencarikan cara bagaimana pelaporan keuangan yang efektif dan memiliki standar. Metode pelaksanaan pengabdian masyarakat ini diselenggarakan dengan serangkaian metode dalam 3 tahap, yaitu tahap pengumpulan data, tahap penyusunan dan implementasi teknis, dan tahap evaluasi. Pada tahap 1 dilakukan beberapa metode pengumpulan data, di antaranya: wawancara, observasi, dan pendokumentasian. Tahap 2 merupakan tahap penyusunan langkah-langkah pelaporan dan implementasi. Setelah memperoleh data, mulailah disusun langkah-langkah pelaporan keuangan berdasarkan PSAK 45 dan kemudian dibuat format excel link-nya sesuai dengan bagan alir kegiatan keuangan masjid. Setelah itu dicobakan dan dilakukan pendampingan terhadap pengurus yang akan menggunakan sistem akuntansi. Tahap 3 adalah tahap evaluasi yang bertujuan untuk mengetahui tingkat keberhasilan penerapan dan kenyamanan pemakai sistem akuntansi.
Kata Kunci: Masjid; Pelaporan Keuangan; Excel Accounting.

Abstract
This community service was held at the Jami 'Al-Hidayah Mosque, located on Jl. Pondok Bambu Asri Raya No.10 RW.09 Pondok Bambu Village, Duren Sawit District, East Jakarta. The determination of this mosque came from a request from the mosque supervisor to help find a way of how to provide effective and standardized financial reporting. This method of implementing community service is carried out by a series of methods in 3 stages, namely the data collection stage, the technical preparation and implementation stage, and the evaluation stage. In stage 1, several data collection methods were carried out, including: interviews, observation, and documentation. Stage 2 is the stage of preparing the reporting and implementation steps. After obtaining the data, begin to compile the steps for financial reporting based on PSAK 45 and then create an excel link format according to the flow chart of mosque financial activities. After that, it is tested and provided assistance to the management who will use the accounting system. Stage 3 is the evaluation stage which aims to determine the level of success of the application and the comfort of the accounting system users.
Keywords: Mosque; Finance report; Excel Accounting.
Literasi Penyusunan Pelaporan Pajak Penghasilan Orang Pribadi Pelaku Usaha Kecil UMKM Kota/Kabupaten Sukabumi
Authors: Susilawati  , Syahril Djaddang  , Zulkifli  , Mombang Sihite  , Findita  , Nurmala Ahmar  , M. Ardiansyah Syam  
Published: November 2022

ABSTRAK
Pajak merupakan kontribusi wajib rakyat kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi kemakmuran rakyat. Saat ini, pertumbuhan UMKM berkembang dengan pesat, hal ini tidak terlepas dari pembebanan pajak yang harus disetorkan oleh pelaku UMKM dan besarnya setoran tersebut berdasarkan ketentuan yang sudah dijelaskan dalam PP Nomor 46 tahun 2013 dengan tarif 1 % dan turunkan menjadi 0,5% berdasarkan PP Nomor 23 tahun 2018. Sekolah Pascasarjana Universitas Pancasila bekerjasama dengan Universitas Muhamadyah Sukabumi bersama Sukabumi Enterpreneur Association (SEA) memberikan pelatihan penyusunan pelaporan Pajak Penghasilan Orang Pribadi yang melakukan usaha tertentu. Pelatihan yang diberikan merupakan pelatihan agar UMKM bisa memahami tentang PPh Orang Pribadi yang melakukan usaha, kemudian bisa menghitung, menyusun serta melaporkan PPh Orang Pribadi setiap periodenya baik secara periode bulanan atau masa dan periode tahunan. Metode pelaksanaan pengabdian masyarakat ini dilakukan dengan cara pemberian materi perpajakan, pajak penghasilan (PPh) OP, dan mengisi e-spt. Peserta UMKM di Kota dan Kabupaten Sukabumi memiliki kemampuan dalam menghitung dan menyusun pelaporan pajak usahanya.
ABSTRACT
Tax is an obligatory payment of the people to the state that is owing by individuals or entities that are coercive in nature based on the law and are utilized for the state's purposes for the prosperity of the people without receiving direct recompense. The rapid growth of MSMEs cannot be separated from the imposition of taxes that must be submitted by MSME actors, and the amount of the deposit is based on the conditions outlined in PP No. 46 of 2013 at a rate of 1%, which was decreased to 0.5 percent by PP No. 23 of 2018. Pancasila University's Graduate School, in partnership with the University of Muhamadyah Sukabumi and the Sukabumi Entrepreneur Association (SEA), offers instruction in the preparation of income tax returns for persons who operate particular enterprises. The program is designed to help MSMEs understand how personal income tax affects their firm and how to calculate, assemble, and report personal income tax on a monthly or annual basis. This type of community service implementation entails submitting tax materials, income tax (PPh) OP, and completing the e-SPT. The ability to calculate and produce business tax reports is available to MSME participants in the City and District of Sukabumi.