bluuebunny/crossref_metadata_2025_split huggingface dataset:
B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)
Authors: Ndraha Agus Jonikar , Prasetyawan Avan Joko , Wati Ida Kurnia , Cahyasari Ilmia , Shintya Nafa Alya , Supriadi S.T MM Iman , . Sriatun 
Published: January 2022

Abstrak
Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.
Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha

Abstract
From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.
Keywords : Production costs, Gross income, Net income, Business feasibility
D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH
Authors: . Mujapar , Pujiarti Amalia , Pujiarti Amalia , Bagul Elias , Milansari W. N Herlina , Supriadi S.T MM Iman , . Sriatun 
Published: January 2022

Abstrak
Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut terdapat selisih sebesar Rp.45.555.000
Kata Kunci :HargaPokokProduksi, Activity Based Costing

Abstract
Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000
Keywords :Cost of Goods Sold, Activity Based Costing
D. PENERAPAN LAPORAN `KEUANGAN LABA RUGI PADA UMKM AnD DECOPAGE KENDANGSARI SURABAYA
Authors: Alda Vionita Vani , . Astiani , Donna Z P Made , Elfariyani Rizma , M Mosse Potlely , Kustiningsih Nanik 
Published: January 2022

ABSTRAK
Penelitian ini bertujuan untuk memperbaiki sistem laporan keuangan laba-rugi,membantu usaha sesuai ilmu yang diterapkan di kampus dan memperluas cakupan wilayah pemasaran. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode observasi langsung dimana peneliti meneliti melalui pendampingan kewirausahaan pada UMKM Handcraft yang daya saing yang cukup banyak dengan perkembangan zaman. Menumbuhkan ide-ide baru yang kreatif sehingga dapat menaikkan nilai jual suatu barang. Pada masa pendampingan kewirausahaan kami menemukan masalah dalam UMKM AnD Decopage yaitu bukti-bukti keuangan ada yang tidak tercatat dan laporan keuangan yang masih belum dibenahi sehingga tidak tahu laba atau rugi karena tidak ada penyajian laporan keuagan laba-rugi. Hasil akhir dari penelitian ini diharapkan dapat dipublikasikan dalam jurnal ilmiah nasional dalam memperbaiki sistem laporan keuangan serta meningkatkan daya saing dari pelaku usaha mikro khususnya yang bergerak di bidang Handcraft (kerajinan tangan).
Kata kunci : Penerapan Laporan Keuangan, laba-rugi,UMKM
E. PERBANDINGAN AKTIVITAS KATALIS CaO DARI CANGKANG KULIT TELUR DAN CaO KOMERSIL PADA TRANSESTERIFIKASI MINYAK GORENG BEKAS
Authors: Pudjojono Bambang 
Published: January 2022

umlah cadangan minyak bumi yang semakin menipis dan isu harga minyak mentah yang tidak stabil mendorong berbagai pihak untuk mencari sumber energi alernatif diluar minyak bumi. Produksi biodiesel dari lemak nabati maupun hewani menjadi salah satu solusi yang dikembangkan, bahkan beberapa diantaranya telah diproduksi dalam skala besar (komersil). Persaingan harga jual energi alternatif menjadi salah satu pertimbangan untuk diproduksi dalam skala besar. Katalis merupakan salah satu faktor penentu keberhasilan reaksi transesterifikasi, dimana harga jual katalis masih sangat mahal, akibatnya biaya produksi juga masih tinggi. Penelitian ini membandingkan katalis CaO dari cangkang kulit telur dan CaO komersil, yang diujikan pada transesterifkasi minyak goreng bekas. Kulit telur yang mengandung CaO cukup tinggi, dicuci bersih kemudian dikalsinasi pada 900oC selama 4 jam. Sedangkan minyak goreng bekas diambil dari salah satu rumah makan siap saji pada hari yang sama.

Kata kunci: CaO, Green diesel, FFA dan Transesterifikasi
A. Perencanaan Optimal Jumlah Petugas Pada Gerbang Tol Kuningan 2 Dengan Metode Antrian
Authors: Lombardo Doddy - , Rosyidi Edward 
Published: January 2022

ABSTRACTION

PT Jasa Marga (Persero), Tbk is a company engaged in the development and movement of toll roads having a Current, Safe and Comfortable Quality Policy increasingly demanded to improve the quality of its services. The number of substations that have been repaired at the Kuningan Toll Gate 2 against 4 substations cannot receive currents that increase during rush hour. The queue exceeds the service standards set by the government for a maximum of 5 vehicles for each substation.
In this study used the FIFO Queue Model and Distribution testing using the Promodel 7.0 Version of Student Software to find out the distribution of arrival rate and service level data. To test the average value is used the One-way ANOVA test which was previously carried out also the test of adequacy, uniformity and normality of the data. Data collection is taken when a long queue is carried out at the Toll Gate. After passing the test, the next data ? is equal to 2,004 vehicles / hour and ? is = 417 vehicles / hour with Service Time = 8.63 seconds / vehicle, if it is done with Queuing Theory.
Results Processing data with queuing theory obtained N (optimal) = 6 and n (Number of vehicles in the system) = 5 vehicles, q (Number of vehicles in queue) = 4 vehicles, d (Time of vehicle in system) = 43.37 seconds, w (Time of vehicle in queue) = 34.74 seconds. The results of data preparation are further processed to obtain optimal Employee Scheduling using tables so that there will be 3 employees in shift 1, 9 in Shift 2 and 2 in shift 3. on weekdays and 3 people on shift 1, 3 on Shift 2 and 2 on shift 3 on holidays.
Keywords: Queue Method, Toll Gate, Planning, Optimization
Can Reading Animate Justice?
Authors: Khansa Enass 
Published: January 2022

In this study, I make audible a conversation in Alf Layla wa-Layla (The Thousand and One Nights) on the meaning and application of justice. Without assuming that Alf Layla constituted an organized whole, the study identifies, in the frame narrative and the first two chains of stories—all three understood to belong to the earliest bundle—a debate on the coincidence of successful interpretation and just rulership. By the end of these tales, i.e., by the twenty-seventh night, a complete tale is told. In these stories, I propose, Alf Layla adopts an attitude that privileges multiplicity over singular interpretation, in a fashion that affirms thecontingency of ethical questions. The popularity of Alf Layla and the afterlives it enjoyed up to our present times—in the Arab world and the West—need not eclipse or substitute the Arabo-Islamic character the work came to exhibit, and the ethical questions it set out to address. In what has been read as fate, arbitrary logic, enchantment, magic, irrational thinking, and nocturnal dreamlike narratives, I suggest we can equally speak of a concern for justice. The study looks at Alf Layla’s affinity with advice literature, but stresses the need to read it as a work of (semipopular) literature that pays witness to societal debates on justice. Alf Layla, I suggest, belongs to Islamic culture in that the act of reading has been construed within hermeneutics that are largely informed by the ethical implication knowledge sharing entails. In how the stories find resolution to the crisis of the king, Alf Layla understands justice as an artificial and communal enterprise. The stories, more urgently, seem to suggest reading gears us towards a concern for the greater good.

Keywords: The Thousand and One Nights (Arabian Nights, 1001 Nights, Alf Layla wa-Layla), Adab, Justice, Rulership, Readership, Advice Literature, Interpretation, Multiplicity, Legitimacy
On Thaicypris panhai gen. et sp. nov., a new herpetocypridine ostracod (Crustacea: Ostracoda: Cyprididae) from Thailand
Authors: Savatenalinton Sukonthip 
Published: January 2022

A new genus, Thaicypris gen. nov., in the tribe Herpetocypridini Kaufmann, 1900 of the subfamily Herpetocypridinae Kaufmann, 1900 is established to accommodate a new species from Thailand. The present contribution deals with the description of a new genus and species, Thaicypris panhai gen. et sp. nov., which is mainly characterized by the distinctive and raised, inwardly displaced selvage at the postero-ventral part of the right valve (RV) that is not parallel to the valve margin, the absence of an anterior inner list on the RV, the prominent and elevated double inner list on the posterior part of the left valve, the small and three-segmented Rome organ on the first antenna (A1), the spatulated terminal segment of the maxillular (Mx1) palp, the slender caudal ramus (CR) with long and thin Sp seta, the presence of basal triangle on the CR attachment, and the pointed projection at the terminal segment base of the prehensile palps. The hemipenis of the new genus and species is outstanding, especially the medial lateral shield which has a long, beak-shaped protrusion on the distal part. The discovery of this Thai taxon is the first record of the tribe Herpetocypridini in Thailand and the second species of the tribe in Southeast Asia.
Écologie et conservation du Mercure Arethusana arethusa (Denis & Schiffermüller, 1775) (Lépidoptère : Satyrinae) en Hauts-de-France
Authors: MEIRE Guillaume , BRUNEAU Marc 
Published: January 2022

Le Mercure Arethusana arethusa (Denis & Schiffermüller, 1775) est un papillon qui, actuellement, n’est pas considéré comme menacé au sein des Listes rouges de France et d’Europe mais dont la distribution apparaît cependant en déclin. Le Conservatoire d’Espaces naturels des Hauts-de-France préserve deux des trois stations restantes en région. Sur la base de captures-marquages-recaptures et d’observations réalisées entre 2013 et 2019 sur les deux dernières populations du département de la Somme, nous avons étudié les paramètres démographiques, la mobilité des individus et leur utilisation des habitats. Les effectifs des populations ont été estimés avec une certaine précision puisque les marges d’erreur des estimations pour un niveau de confiance de 95 % étaient comprises entre 13 et 19 % selon les sites et les années. Des variations importantes d’effectifs, de plus de 50 %, ont été relevées entre certaines années et reflètent les tendances observées au niveau national dans le cadre des suivis des communautés de papillons de jours. Durant les trois années de suivis, la taille des populations est la plus élevée entre le 20 août et le 30 août. Le pic de vol des femelles intervient entre trois et six jours après celui des mâles et dure moins longtemps. Selon les sites et les années, la durée de vie moyenne est comprise entre 5,75 et 12 jours. Le sexe ratio mâles/femelles est de 1,18 en 2018 et de 1,28 en 2019. Si le contexte des sites étudiés (faible superficie, isolement) n’a pas permis d’étudier les capacités de dispersion d’A. arethusa, nous avons constaté que l’espèce se déplace peu dans ce contexte. La distance moyenne de déplacement est de 86,46 ± 6,34 m après au moins trois recaptures (n = 81). La distance maximale relevée entre deux captures est de 333 m. Les pelouses qui présentent une hauteur de végétation rase (6,57 ± 2,39 cm), avec des affleurements crayeux (8,21 ± 7,35 % par m²) et un recouvrement riche en Festuca ovina Gr. (22,6 ± 9,54 % par m²), constituent les habitats larvaires. Si ces milieux constituent également les habitats préférentiels des adultes, les pelouses plus fermées et jeunes ourlets calcicoles apparaissent complémentaires car elles offrent des ressources nectarifères qui sont faibles sur les pelouses les plus rases en période de vol du papillon. Nos résultats conduisent à faire émerger une question de conservation : comment faire coexister sur des petits espaces des dynamiques spatiales et temporelles de la végétation permettant d’assurer une disponibilité en ressources et en habitats nécessaires à l’accomplissement du cycle de vie d’A. arethusa ? Dans des paysages dominés par les grandes cultures, nous soulignons le rôle fonctionnel des prairies, jachères et bandes enherbées pour renforcer les populations en place et reconnecter les espaces fragmentés.
Género, familia y cambio social. Ensayo sobre una entelequia
Authors: MARÍN GÓMEZ ISABEL 
Published: January 2022

The difficulties presented by the study of the relationship between gender, family and social change, can be presented as an entelechy, in all its senses, from its linguistic meaning of unreality to the Aristotelian philosophical concept, therefore, the problem is studied with the model essayistic that allows to resort to analysis from the perspective of social history, showing its historiographic implication in the emergence of these phenomena, and in the methodological possibility offered by said social perspective of history to integrate cultural, literary and artistic aspects, which allow to explain said phenomena and their contribution to human knowledge of the processes of inequality and equality that historically affect relations between men and women.
La complejidad omnicomprensiva que presenta el estudio de fenómenos históricos como la relación entre género, familia y cambio social, pueden presentarse como una entelequia, en todos sus sentidos, desde su significado lingüístico de irrealidad al concepto filosófico aristotélico, por ello, el problema se ha estudiado con el modelo ensayístico, que permite recurrir al análisis desde la perspectiva de la Historia social, mostrando su implicación historiográfica en la emergencia de dichos fenómenos, y en la posibilidad metodológica que ofrece dicha perspectiva social de la Historia de integrar las fuentes culturales, literarias y artísticas, que permiten explicar dichos fenómenos y su contribución al conocimiento humano de los procesos de desigualdad e igualdad que afectan históricamente a las relaciones entre hombres y mujeres.
La transformación del Ensanche Heredia en Soho. Ciudades creativas, gentrificación y promoción cultural en Málaga
Authors: Vázquez de la Rosa Héctor 
Published: January 2022

The Director Plan of Art District - Soho Malaga (2011-2014) is an example of the assisted transformation of the neighborhood of Ensanche Heredia by the public administration of Malaga City Hall. The Ensanche’s conversion into Art District helped as a tool to create a city branding associated with the touristic and cultural consumption, stimulating by doing so themed public spaces and privatization process. With these cultural promotion policies, and by following the logics of creative industries, Malaga intends to put itself globally on the competitive map of touristic cities, fundamentally by urban interventions with a special focus on the productive role of the city’s culture. This way, the borough, advertised as a city of museums, with the production of Soho contributed to promoting the gentrification process that the center suffers, in which culture, understood as a strategic asset commodity, has a key role.
El Plan Director del Barrio de las Artes - Soho Málaga (2011-2014) supuso un ejemplo de transformación asistida del barrio del Ensanche Heredia por parte de la gestión pública del Ayuntamiento de Málaga. Esta conversión del Ensanche en barrio de las artes contribuyó a la creación de una marca de ciudad ligada al consumo turístico y cultural, estimulándose de esta manera procesos de tematización y privatización del espacio público. Con estas políticas de promoción de la cultura, y siguiendo las premisas de la industria creativa, Málaga busca posicionarse globalmente en el mapa competitivo de las ciudades turísticas, principalmente por medio de intervenciones urbanas que priman el rol productivo de la cultura en la ciudad. De esta manera, la administración municipal, publicitándose como ciudad de los museos, terminó contribuyendo con la producción del Soho a los procesos de gentrificación que sufre el centro, en los que la cultura, entendida como un activo estratégico de mercado, toma un rol principal.
Antimicrobial Activity of Antibiotics, Oregano and Thyme Essential Oils against Extended Spectrum Beta Lactamase Producing Klebsiella pneumoniae Clinical Isolates
Authors: Hodžić Snježana , Hercegovac Amela , Tihić Nijaz , Husejnagić Darja , Avdić Aldijana , Ibišević Merima , Kadrić Melisa 
Published: January 2022

Aims: The aims of this study was to investigate the susceptibility of extended-spectrum beta-lactamase (ESBL) producing Klebsiella pneumoniae clinical isolates to antibiotics and essential oils - Origanum compactum, Origanum majorana and Thymus serpyllum.
Study Design: Study included 30 isolates of Klebsiella pneumoniae obtained from clinical material provided from the University Clinical Center Tuzla.
Place and Duration of Study: Department of Biology, Faculty of Science, University of Tuzla, BiH, between September 2019 to September 2020.
Methodology: Antibiotic susceptibility testing was performed by the Kirby-Bauer disk diffusion method. The following commercially available antibiotic discs were used: amoxicillin (30µg), cefalexin (30 µg), gentamicin (10 µg), amikacin (30 µg), imipenem (10 µg), piperacillin (75µg), ampicilin (10 µg), meropenem (10 µg), ciprofloksacin (10 µg), ceftazidim (30 µg), cefotaksim (30 µg), ceftriaxone (30 µg), cefepime (30 µg) and aztreonam (30 µg). The antibacterial effect of the essential oils was tested for ESBL K. pneumoniae isolates using the diffusion method according to Clinical laboratory standards institute (CLSI) guidelines.
Results: O. compactum and O. majorana essential oils showed the same antimicrobial activity with 80.0% effect on ESBL K. pneumoniae isolates, Thymus serpyllum EO showed antimicrobial activity of 60.0%. The lowest MIC value had the O. compactum essential oil (MIC 6 mg/ml-10.5 mg/ml), followed by the T. serpyllum (MIC 17.2 mg/ml-43 mg/ml), while the O. majorana essential oil showed MIC values in range from 11 mg/ml to 39 mg/ml.
Conclusion: The results of the study showed the exceptional sensitivity of ESBL K. pneumoniae clinical isolates to the essential oils from Origanum and Thymus genera, which highly suggests their potential application in the struggle against these pathogens in the future.
Evolving Definition and Diagnostic Criteria of Sepsis
Authors: Rakshana V. , Arunkumar A. S. , Mahadevan Laya 
Published: January 2022

For many years, the Systemic Inflammatory Response Syndrome (SIRS) criteria were primarily considered for the diagnosis of sepsis, promoting the importance of inflammation. The definition and dia gnostic criteria of sepsis has undergone a sizeable metamorphosis from the inception of standardized definitions of sepsis in 1991. In 1991, the American College of Chest Physicians (ACCP) and the Society of Critical Care Medicine (SCCM) convened in Chicago and emphasized that sepsis is an ‘ongoing process’ of infection and considered SIRS score of two or more for diagnosis of sepsis. SOFA scoring system is an easily calculated system using parameters that are usually obtained during routine care of patients. This ensures that delays are avoided from requirement of any special investigations, making it reproducible in any number of healthcare settings.
Phytochemical Investigation and Analgesic Activity of Stem Bark Extract of Sapindus trifoliatus Linn
Authors: Sangeetha B. , Fernandes Ronald , Govinda K. Adarsha , Bhaskar K. Vijay 
Published: January 2022

Aims: The study is designed to isolate and charecterize the phytoconstituents, and screen for the analgesic activity of stem bark extracts of Sapindus trifoliatus Linn.
Methodology: The cleaned, dried and powdered stem barks of Sapindus trifoliatus were subjected to extraction by maceration process. The concentrated ethanolic extract of stem bark on was further subjected to preliminary phytochemical studies. The fractionated extracts were then packed into column chromatography for the isolation of phytoconstituents and they were characterized by IR, 1HNMR, 13CNMR and mass spectroscopy.Acute toxicity was performed to establish the lethal dose of the extract and In vivo analgesic activity was performed by tail flick and acetic acid induced writhing methods in experimental animals.
Results: Preliminary phytochemical studies showed the presence of steroids, terpenoids, flavonoids, saponins and carbohydrates. Isolation of extracts led to give compounds like saponin glycoside, a steroid and triterpenoids. The extract was found to be safe up to 2000 mg kg bodyweight. Analgesic activity was found significant at level P = 05 when compared with control by tail flick and acetic acid induced writhing models in experimental animals.
Conclusion: From ethanolic extract isolated a saponin glycoside,from petroleum ether stigmasterol and triterpenoids ursolic acid. The presence of saponin glycoside, triterpenoids, steroids might be responsible for the analgesic activity of the stem bark extract of Sapindus trifoliatus Linn.