bluuebunny/crossref_metadata_2025_split huggingface dataset:
PEMANFAATAN APLIKASI CANVA SEBAGAI MEDIA PEMBELAJARAN DI HIMPAUDI MUSTIKA JAYA
Authors: Ari Nurul Alfian  , Nadya Safitri  , Muhamad Baydhowi  , Gilang Mukti Setio Bekti  
Published: September 2022

Kemampuan penguasaaan teknologi dan informasi khususnya media pembelajaran pada para Pendidik dalam penguasaan konsep media pembelajaran sangat diperlukan. Persoalan yang dihadapi para pendidik dari HIMPAUDI masih belum memanfaatkan penggunaan media pembelajaran dalam proses pembelajaran. Selain itu, masih belum memahami pembuatan media pembelajaran menggunakan aplikasi canva. Solusi dari permasalahan di atas adalah membuat media pembelajaran serta video pembelajaran menggunakan Canva aplikasi desain alat bantu desain dan publikasi online dengan misi memberdayakan semua orang di seluruh dunia agar dapat membuat desain apa pun dan mempublikasikannya. Metode dalam pelaksanaan PkM ini dengan memberikan pelatihan dan demonstrasi kepada peserta dalam penggunaan aplikasi dari Canva. Sasaran utama adalah para Pendidik pada HIMPAUDI Kecamatan Bekasi Barat dimana terdapat 2 orang Narasumber, 1 orang Moderator dan 1 orang Techinal Support. Pelaksanaan PkM ini didukungan media online berupa zoom, YouTube dan Link Google Drive. Luaran dari PkM ini adalah Streaming YouTube dan draft Jurnal PkM Terindeks Sinta Ristek BRIN.
Kata kunci—Canva, Media Pembelajaran, Himpaudi
The ability to master technology and information, especially learning media for educators in mastering the concept of learning media is very necessary. The problems faced by educators from HIMPAUDI are still not utilizing the use of learning media in the learning process. In addition, they still don't understand how to make learning media using the Canva application. The solution to the problems above is to create learning media and learning videos using Canva, a design application, design aids and online publications with the mission of empowering everyone around the world to create any design and publish it. The method for implementing this PkM is by providing training and demonstrations to participants in using Canva's applications. The main targets are educators at HIMPAUDI, West Bekasi District where there are 2 resource persons, 1 moderator and 1 technical support person. The implementation of this PkM is supported by online media in the form of zoom, YouTube and Google Drive links. The outputs of this PkM are YouTube Streaming and the draft of the BRIN Sinta Ristek Indexed PkM Journal.
Keywords— Canva, Himpaudi, Learning Media
PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL
Authors: Chita Oktapriana  , Lucia Ari Diyani  
Published: September 2022

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas.
Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil
As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category.
Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash
PELATIHAN KIAT UMKM GO INTERNASIONAL DI DESA MULYASEJATI KEC. CIAMPEL – KAB. KARAWANG
Authors: Afif Hakim  , Nana Rahdiana  
Published: September 2022

Pengabdian kepada masyarakat adalah salah satu dari kewajiban tri dharma dosen sebagai insan akademis. Pada pengabdian kepada masyarakat anggaran tahun 2021 mengambil judul Pelatihan Kiat UMKM Go Internasional di Desa Mulyasejati. Kegiatan tersebut dilaksanakan pada Sabtu, 19 Juni 2021. Pelatihan ini bertujuan untuk memberikan gambaran mengenai kiat- kiat atau cara-cara bagaimana UMKM yang ada di Desa Mulyasejati agar dapat go internasional. Palaksanaan kegiatan ini dilakukan secara hybrid yakni perpaduan secara offline dan online mengingat kondisi masih dalam pandemic covid-19. Peserta offline berkumpul di aula desa dengan penerapan protocol Kesehatan sedangkan peserta online melalui zoom. Sejumlah 20 UMKM mengikuti pelatihan ini dan sangat antusias. Kegiatan ini pula mendapat respon yang positif dari kepala desa.
Kata Kunci — UMKM, Go Internasional
PENGELOLAAN PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA DALAM PEMBELAJARAN DARING JURUSAN ILMU ADMINISTRASI PUBLIK FAKULTAS ILMU SOSIAL DAN ILMU POLITIK UNIVERSITAS SRIWIJAYA
Authors: Nur Budiyanto Muhammad , Salsabila Adinda , Ermanovida  
Published: September 2022

This research was aimed to analyzed and described the management of the MBKM program Department of Public Administration, Faculty of Social and Political Sciences, Sriwijaya University. The background of this research is because the MBKM program policy is a new policy and still causes many problems, one of which is in the data collection process for students who take part in the MBKM program, there are still students who have not been registered by the majors that are followed. Public Faculty of Social and Political Sciences Sriwijaya University using the theory of management functions by George R Terry which consists of four dimensions between planning. Organizing, Implementing, and Monitoring. The research method used is a qualitative research method. Considering the results of the analysis of each data in the MBKM program, Department of Public Administration, Faculty of Social and Political Sciences, Sriwijaya University, it has been running well based on the four dimensions proposed by George R Terry, although in practice there is still no special assignment made for the management team and is still there are problems in the process of converting grades and sometimes students do not confirm to the department or academic supervisor. The suggestion that the author can give is that in the function of implementing the MBKM program, the researcher suggests to the Department of Public Administration to place more emphasis on students following the SOP when they want to join the MBKM program in order to minimize obstacles such as converting values ​​and data that are not recorded by the department
MANAJEMEN PUBLIK KANTOR DESA PAMARUNAN DALAM MEMBERIKAN PELAYANAN SATU ATAP KEPADA MASYARAKAT (Studi di Kantor Desa Pamarunan, Kecamatan Kahayan Tengah, Kabupaten Pulang Pisau)
Authors: Rara Karlina  
Published: September 2022

The Village Office is one of the places where government tasks take place from the village head and all staff in carrying out administrative activities or activities, namely in the form of work units consisting of complete infrastructure, rooms and jobs to provide services to the community. The research method used is descriptive qualitative method that seeks to describe a social phenomenon naturally which aims to describe the nature of something that is going on in solving problems and data collection techniques by means of observation, interviews and documentation so that the data obtained is arranged systematically. The data analysis technique in this study uses data analysis according to Miles and Huberman. The results showed that public management in the provision of services at the Pamarunan Village Office was still not optimal. This is because the office has been damaged so it needs the construction of a new office, facilities for office infrastructure are still very minimal, service time is only open until 12 o'clock and also human resources still need to increase capacity. From this, the Pamarunan Village Office is expected to continue to make improvements, both in improving facilities and infrastructure as well as evaluating human resources to continue to improve good services and work in accordance with the established standard of service operations. So that people who receive services can feel satisfied with the service provided by their village equipment. Especially for people who need a one-stop service in this village office to be more optimal to help meet the needs of the village community. Factors supporting public management at the Pamarunan Village Office in providing one-stop services are cooperation between village officials as service providers to provide maximum service, responsiveness from each village apparatus to respond to all community needs and complaints and community awareness especially communities in Pamarunan Village to follow procedures predetermined service. The inhibiting factor of public management at the Pamarunan Village Office was the lack of facilities and infrastructure because only facilities such as one-unit laptops, one-unit computers and printer were printed. This resulted in services being constrained by the incomplete facilities owned by the village office, lack of ability village officials, service time is only open until 12 noon and lacks human resources.
Keywords: Public Management, One-Stop Services, Village Communities
ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER?
Authors: Annida Luthfia , Firmansyah Amrie 
Published: September 2022

This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance.
Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.
CULTURE, LITERATURE, AND RELIGIOUS RADICALISM IN INDONESIAN SOCIAL MEDIA FROM ACADEMIC WRITING’S POINT OF VIEW
Authors: Setiyono Junaedi , Bagiya Bagiya 
Published: September 2022

Abstrac : Art and cultural activities and the attempt to prevent religious radicalism constitute two entities which are considered to have a close relationship. Nowadays, the attempt to prevent religious extremity is crucial to hold, especially in Indonesia. This research aims at interpreting the thesis of texts or essays found in social media online by using the keywords of religion, culture, literature, radicalism, and extremity. Data is collected by finding and collecting essays found in social media dated from 2017 to 2020 by using such keywords. The research is categorized descriptive-qualitative research. In analyzing the data, the theory of developing a thesis proposed by Rodburg and the tutors of the Writing Center at Harvard University is used. There were ten essays found which consisted of 214 to 1088 words. The research findings showed that 60% of the theses found in the ten essays constituted of fact, and 40% of them constituted of opinion. Thus, the thesis of these essays cannot be considered representative thesis because the effective one should constitute argument rather than fact or opinion. The finding also showed that all thesis stated clearly that the relationship between literature or cultural activities and religion was positive. It means that literature or cultural activities is capable of preventing people from religious radicalism or extremity. Keywords: social media, literature, culture, thesis, religion, radicalism, extremity
Knowledge Regarding Antenatal Care among Expected Mothers in Government Hospitals of Peshawar
Authors: Naz Sameena , Begum Nasim , Muhammad Sajjad , Muhammad Amir , Khan Muhammad Ayaz 
Published: September 2022

OBJECTIVES:
Antenatal care focuses on the complication of obstetric conditions and to provide information about lifestyle, pregnancy, and delivery. The aim of this study was to evaluate the knowledge of pregnant females regarding the antenatal care in government hospitals, Peshawar.
METHODOLOGY:
A cross-sectional descriptive study was carried out in tertiary care government hospitals of Peshawar. A convenient sampling technique was used to select participants from gynecology outpatients departments. Sample size was calculated using Riosoft sample size calculator. 280 participants responded to the antenatal care questionnaire. The study was approved from ethical review board of Khyber Medical University. Data was analyzed using SPSS version 22.
RESULTS:
The mean age of the participants were 28.7 years. Most of the pregnant mothers had limited understanding regarding the antenatal care. The study provided significant association of knowledge regarding antenatal care with husband support, parity of the women and participant education level (p<0.001).
CONCLUSION:
The study concluded that the mothers exhibit low level of knowledge regarding antenatal care. Education of women, family and husband support and multiple deliveries play an important role in enhancing the knowledge of mothers regarding antenatal care.
Hidrops fetal no inmune. A propósito de un caso Nonimmune fetal hydrops. A case report
Authors: Rodas Rivera María Caridad , Galán Chuchuca Tania Lucia , Coronel Verá Lizbeth Estefanía , Gomez Villegas Alexandra Katherine , Castillo Ramírez Andrea Verónica 
Published: September 2022

El hidrops fetal no inmune se caracteriza por presentar acumulo de líquido en las cavidades serosas y tejidos fetales; al tratarse de una patología compleja vinculada a una variada etiología, su pronóstico intrauterino es incierto. A pesar de los avances actuales la medicina fetal cuenta nada más con un pequeño porcentaje de posibilidad terapéutica, por tal motivo es necesario seguir investigando las bases fisiopatológicas de esta enfermedad.
Este reporte de caso, trato de una paciente de 36 años sin antecedentes personales patológicos: obstétricos, no ingesta de medicación durante estado gravídico, excepto las vitaminas prenatales, no contacto con radiaciones, ni antecedente de incompatibilidad sanguínea en embarazos anteriores, monitorizada en consultorio particular, donde presento hallazgo patológico alrededor de las 13 semanas de gestación en ecografía de control, motivo por el que fue transferida a facultativo de mayor complejidad, en donde se toma la decisión, firmada por consentimiento informado de realizar aborto terapéutico, procedimiento sin complicaciones, dentro de los hallazgos se corroboro hidrops fetal, posteriormente egreso en buenas condiciones.
Se concluye que mediante el diagnostico ecográfico temprano se podrá establecer un pronóstico médico quirúrgico apropiado para la toma de decisiones en cuanto al manejo de la gestación.
The use of innovative blockchain technology in the public finances of Ukraine in the conditions of the formation of the digital economy
Authors: Danylkiv Khrystyna , Dropa Yaroslav , Petyk Marta , Teslya Sofiya 
Published: September 2022

The article reveals the essence of innovative blockchain technology and the features of its application in the management of financial processes in the country. The positive effects of the introduction of this technology in the field of public finance have been determined, in particular: it allows to improve the quality of control over monetary transactions, ensures information transparency and security of financial relations, reduces or eliminates transaction costs, creates a high level of trust in the participants of agreements, provides quick access to the database on financial transactions, etc.
The following promising areas of application of blockchain technology in the public finance system are substantiated: the mechanism of public procurement, management of state investments and assets, improvement of state registers, public administration, state financial control, payment of certain taxes and fees, increase in the level of financial security of the country.
The use of blockchain technology in public administration for the organization of electronic document flow and the formation of various registers to overcome corruption is argued. The prospects for the introduction of this platform in the field of state financial control are outlined to increase its transparency, and effectiveness and increase public trust in government institutions.
It is proposed to expand the application of blockchain technology in the domestic taxation system, in particular, to improve the mechanism of value-added tax, which will increase the effectiveness of the fight against the use of various schemes for evading its payment. To create a favorable investment climate and attract capital investments in the country's strategic industries, the expediency of introducing the blockchain platform into the system of protection of foreign direct investments in the national economy has been substantiated.
Plume moths (Lepidoptera, Pterophoridae) reared from the Chilean endemic Stevia philippiana (Asteraceae)
Authors: Vargas Héctor 
Published: September 2022

The micromoth fauna of the arid environments of the western slopes of central Andes remains poorly explored. Plants native to this area host overlooked species. A survey for micromoth larvae on the Chilean endemicStevia philippianaHieron. (Asteraceae) was performed.The first records of plume moths (Lepidoptera, Pterophoridae) associated withS. philippianaare provided. Adults ofAdaina jobimiVargas, 2020 and a new species ofOidaematophorusWallengren, 1862 were reared from larvae collected on inflorescences and leaves, respectively.Oidaematophorus andresisp. n. is described and illustrated. A phylogenetic analysis of mitochondrial DNA sequences clustered each of the two plume moths with the type species of its respective genus. These records expand the host plant range ofA. jobimiand add a second species ofOidaematophorusto the Chilean fauna of plume moths.
Jean Jaurès, James Guillaume et l’histoire (1902-1914)
Authors: Buttier Jean-Charles 
Published: September 2022

Cette étude examine les liens entre James Guillaume et Jean Jaurès au début du XX e siècle en examinant quelques pièces de correspondance et surtout les articles qui témoignent d’un débat entre les deux hommes. Les échanges ont concerné principalement l’histoire notamment celle de la Révolution française sur laquelle travaillaient ces deux historiens engagés. Une conception partagée de l’histoire populaire n’a toutefois pas empêché l’existence de conflits comme par exemple à l’occasion de la controverse à propos de Charles Andler en 1913.
Le Parti ouvrier belge et Eduard Bernstein : réformistes, révolutionnaires et marxistes ? Introduction, notes et commentaires d’un article de Louis Bertrand
Authors: Georges Martin 
Published: September 2022

Cet article introduit, présente et commente un bref écrit de Louis Bertrand publié en 1932 et passé jusqu’ici inaperçu. En 1932, le socialiste belge Louis Bertrand publie deux articles en souvenir d’Eduard Bernstein, décédé dix jours plus tôt. Dans le second, ici retranscrit, nous découvrons la mise en place d’un réseau d’achat et d’acheminement d’armes par les « réformistes » Eduard Bernstein et Louis Bertrand, à destination des révolutionnaires russes de 1905. Ces armes proviennent de la Fabrique Nationale d’Armes de Herstal [(FN) ou (FN Herstal)], près de Liège en Belgique. Dans le même article, Bertrand évoque la première traduction en français des Livres II et III du Capital de Karl Marx. Cette traduction est le fait de l’ingénieur socialiste belge Hippolyte Vanderrydt et du socialiste allemand Julian Borchardt. Elle fut réalisée à l’instigation de membres du Parti ouvrier belge (POB)/Belgische Werkliedenpartij (BWP). Les divers éléments mentionnés dans l’article de Louis Bertrand sont l’occasion de présenter la place, relativement ignorée, qu’occupe la Belgique dans la Révolution russe de 1905 et dans la pensée d’Eduard Bernstein. Ils permettent aussi d’examiner à nouveaux frais la question du marxisme au sein du POB. À cette fin, divers éléments de la réception de Marx en Belgique sont évoqués, notamment le contexte de la première traduction en français des Livres II et III du Capital, ainsi que la tentative d’ « orthodoxisation » du Parti par le jeune socialiste Henri de Man.
Retour sur la philosophie de Jaurès
Authors: Grousselas Camille 
Published: September 2022

La philosophie de Jaurès peut être comprise comme une philosophie qui cherche à approfondir la question de l’espace. La position de Jaurès par rapport à l’ambiance intellectuelle philosophique de son époque peut se caractériser par un rejet de l’explication purement matérialiste, considérée comme insuffisante à pouvoir rendre compte de la réalité, mais aussi par un refus d’accepter un déterminisme de l’idée (idéalisme). Sa philosophie qui montre « l’unité de l’être » en développant une « ontologie du sensible » ouvre cependant une voie philosophique qui n’a pas été poursuivie, interrompue par l’engagement de Jaurès, corps et âme, dans l’action militante et politique sous toutes ses formes ; cette voie se rapproche de la voie empruntée par la phénoménologie. Les raisons de cette interrogation ont été présentées à travers deux réflexions, « Jaurès et Merleau-Ponty » et « Jaurès phénoménologue avant la lettre ? » dans le Bulletin de la Société d’études jaurésiennes en 1987. Le regard qui est posé de nouveau ici sur la philosophie de Jaurès vise à apporter un complément à cette interrogation, à nos yeux, justifiée.
(In)Validation scientifique d’une nouvelle approche du management par la recherche-intervention : Cas de 12 entreprises « libérées »
Authors: Asselineau Alexandre , Combaudon Christophe , Fouré-Joopen Helga 
Published: September 2022

En sciences de gestion apparaissent régulièrement de nouvelles théories directement issues des pratiques des organisations. De telles approches sont souhaitables puisqu’elles répondent au besoin de pertinence opérationnelle de cette discipline, mais posent en retour avec acuité la question de leur validation scientifique, indispensable avant toute généralisation. Or, comme d’autres avant nous, nous postulons qu’une recherche qui n’est pas rigoureuse ne peut pas se révéler pertinente. Nous interrogeons cette question au travers du cas de l’approche de l’Entreprise « Libérée » (EL), popularisée ces dernières années au travers de quelques « succès » marquants. Sur la base de 12 cas d’entreprises, nous analysons les résultats obtenus par une méthodologie de recherche-intervention associant des données quantitatives et qualitatives.