bluuebunny/crossref_metadata_2025_split huggingface dataset:
« On est là ! ». Les Gilets jaunes ou l’exemple d’une territorialisation de la lutte sociale et d’élaboration de l’actant collectif
Authors: REKIBA Loïs 
Published: May 2022

Cet article se propose de rendre intelligible le mouvement français des Gilets jaunes à l’aide du bagage conceptuel de la sémiotique tensive et structurale-générative. Il se concentre plus précisément sur l’analyse de trois figures marquantes du mouvement – le slogan, le gilet, le rond-point – afin de rendre compte du processus complexe de constitution du discours politique d’un actant collectif dans un contexte démocratique. L’article expose les étapes de ce processus en mettant à l’épreuve du réel les notions deleuziennes de « ritournelle » et de « territorialisation ». À l’aide de ces concepts clés, il s’agit d’illustrer la productivité symbolique du mouvement social. Celle-ci, pensons-nous, réside à la fois dans une capacité à opérer une rupture revendiquée vis-à-vis des formes traditionnelles du politique ainsi qu’à articuler, en pratique, continuités et discontinuités par rapport à la mémoire culturelle plus large de la contestation politique.
Le polo et la caña de la Antología del cante flamenco de Perico el del Lunar : enjeux de transcription, de traduction et de chantabilité
Authors: RIEGLER Anne-Sophie 
Published: May 2022

Cet article porte sur deux des cantes de la Antología del cante flamenco de Perico el del Lunar (1958, 2007) : le « Polo » et la « Caña ». Ces cantes ont fait l’objet de transcriptions et de traductions collectives au cours de l’année 2020 au sein de l’atelier Trad. Cant. Flam. (Université de Limoges, EHIC). L’objectif du présent article est de justifier les choix de transcription et de traduction qui ont permis d’aboutir à des propositions stables, en donnant à voir le processus à l’œuvre dans le travail collectif, donc les difficultés rencontrées et les solutions envisagées, tout en y ajoutant des éléments de commentaires visant à discuter et/ou conforter ces choix et, le cas échéant, à en montrer certaines limites. La mise à l’épreuve de la chantabilité de la traduction constitue à cet égard une étape déterminante du processus.
Analisis Strategi Pengelolaan Keuangan Bisnis di Masa Pandemi Pada Pelaku Bisnis Generasi Milenial di Wilayah Bandung
Authors: Hidayat Kevan , Gunawan Elvina , Gunawan Yuliana 
Published: May 2022

Penelitian ini bertujuan untuk menganalisis sejauh mana para pebisnis milenial di wilayah Bandung sudah melakukan penyusunan keuangan, pencatatan keuangan, pelaporan keuangan, dan strategi-strategi yang dapat diterapkan di dalam bisnis di masa pandemi ini. Indikator pada strategi pengelolaan keuangannya ini peneliti fokuskan pada penyusunan rencana menabung dan belanja, pengevaluasian penghasilan dan anggaran, kestabilan arus kas, rencana cadangan keuangan, pembuatan laporan kas secara rutin, memprioritaskan pembayaran utang, dan menerapkan kolektibilitas piutang usaha. Teknik pengumpulan data yang digunakan peneliti dengan menyebarkan kuisioner secara online, menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa 78,86% pebisnis sudah menerapkan penggunaan keuangan yang baik, dan sisanya yang belum menerapkan mengaku bahwa kurangnya tenaga yang ahli dalam bidang keuangan. Hasil penelitian juga menunjukkan bahwa 87% pebisnis sudah melakukan pencatatan keuangan secara rutin, hal ini terkait dengan rekapan penerimaan dan pengeluaran kas setiap periodenya. Selain itu juga, dari hasil penelitian yang dilakukan menunjukkan bahwa 65% pebisnis sudah membuat laporan keuangannya secara rutin. Para pebisnis yang belum membuat laporan keuangan mengaku bahwa kebanyakan mereka tidak mengetahui penyusunan laporan keuangan yang sesuai standar, angka di laporan keuangannya tidak seimbang, dan kurangnya tenaga yang ahli di dalam pembuatan laporan keuangan. Dampak dari pandemi Covid-19, sebanyak 68,5% pebisnis yang mengaku adanya dampak ke strategi pengelolaan keuangannya, sehingga adanya pengurangan pegawai dan lebih selektif di dalam pengeluaran kas. Hasil penelitian juga menunjukkan informasi yang penting bagi pebisnis mengenai strategi pengelolaan keuangannya di masa pandemi ini. Lebih dari 50% pebisnis mengaku bahwa strategi pengelolaan keuangan yang dapat diterapkan antara lain dengan menyusun rencana menabung dan rencana belanja, melakukan evaluasi terhadap anggaran dan penghasilan, dengan memperhatikan kestabilan arus kas, memiliki rencana cadangan keuangan yang baik, membuat laporan arus kas secara rutin, memprioritaskan pembayaran utang dan melakukan negosiasi kembali, serta dengan menerapkan kolektibilitas piutang yang rendah.
Kata kunci: pebisnis milenial, strategi pengelolaan keuangan
Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia
Authors: Nyman Rosa Cristiana Septya , Kaidun Irawan Perdanaputra , Lingga Ita Salsalina 
Published: May 2022

Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction of transfer pricing by a Singapore subsidiary. PT Adaro has implemented transfer pricing. If the problem is true, it can be classified as Tax Avoidance. This study aims to identify the impact of company size, return on equity, and current ratios on Tax Avoidance. This study is a category of causal explanatory studies in which samples are selected using a purposeful sampling method and hypotheses are tested using multiple regression testing. In this survey, the population and sample are LQ 45 companies listed on the Indonesia Stock Exchange between 2016 and 2019, with a population of 45 companies and a sample of 34 companies. The Tax Avoidance measurement in this study uses the effective tax rate (ETR). The results of this study explain that corporate size affects Tax Avoidance, while return on equity and current ratios do not affect Tax Avoidance.
Keywords: Firm Size, Return on Equity, Current Ratio, and Tax Avoidance
Penerapan Aplikasi Lamikro Sebagai Solusi Pemulihan UMKM Pasca Pandemi
Authors: Utama I Gusti Agung Jaya , Narindi Ni Made Trisya , Laksintiyani Putu Ayu Wulan 
Published: May 2022

The Covid-19 pandemic has had a major impact on the weakening economy in Indonesia. One of the sectors that will be affected is MSMEs. The existence of restrictions on mobility and the decline in people's purchasing power makes MSMEs experience a decrease in income. This is exacerbated by the difficulty of MSMEs in accessing capital and financing because many MSMEs are not yet bankable. So that through this research, an analysis related to the understanding and application of accounting by MSME actors is presented and the urgency of the application of accounting tools in the form of the LAMIKRO application as an effort to recover MSMEs after the pandemic. The measurement of understanding is reviewed through the relationship of three independent variables, namely accounting understanding, perceived usefulness, and internal factors. This study was conducted on 17 samples of MSMEs selected through non-random sampling on the MSME population in Sidemen village. The research method used is a qualitative method in which data collection is carried out through questionnaires and literature studies. The results showed that the understanding and application of accounting knowledge to MSMEs in Sidemen Village was not optimal, while the perception of usefulness and internal factors had a significant effect on the application of the LAMIKRO application, and the three variables together influenced the success of MSME recovery. The implementation of the LAMIKRO application as a tool for the financial reporting system launched by the government is considered to have high urgency to be applied by MSME actors in Indonesia.
Keywords: Understanding, Application, LAMIKRO Application Urgency, and Recovery of MSMEs After the Pandemic
Numerical Investigation of HSC Columns Retrofitted by CFRP Materials under Combined Load
Authors: El Youbi Mohammed , Tbatou Taoufik , Kadiri Imad , Fertahi Saïf Ed-Dîn 
Published: May 2022

Repairing and retrofitting old civil engineering structures based on reinforced concrete represents a challenge for civil engineering societies all over the world. Environmental impacts such as corrosion and natural disasters like earthquakes can considerably weaken those structures. Reinforced concrete confinement technique using carbon fiber-reinforced polymers (CFRP) is considered as an innovative solution to strengthen the old and damaged structures. In this paper, a numerical simulation was carried out to evaluate the impact of the CFRP jacket as a confining composite material on the compressive strength and the ultimate strain of confined reinforced concrete. A FE model was developed, validated by comparing its results with the available experimental measurements, and finally assessed by performing a parametric study. Indeed, the parametric investigations had as their purpose the evaluation of the level of confinement (different number of plies), namely without plies, one plie, and three plies configuration, that were subjected to different eccentric loading modes e=0, e=25 and e=50 mm, in order to assess the interaction between the combined load that can be represented by compressive and flexural effect. The numerical results were, in fact, in good agreement with the experimental data. In addition, CFRP wrapping had a significant effect on the maximum load of eccentrically loaded columns compared to concentrically loaded columns by increasing the compressive strength with a value of 15% gain compared to the unconfined column. Doi: 10.28991/CEJ-2022-08-04-011 Full Text: PDF
The Effect of Shear Wall Openings on the Response Reduction Factor
Authors: Nasr Nasr E. , Fayed M. N. , Hussien Gamal , El-Makhlasawi A. M. 
Published: May 2022

This research attempts to investigate the effect of shear wall openings on the response reduction factor. Openings are commonly necessary because of other engineering disciplines’ requirements. When openings are modest in proportion to the size of the wall, their effects are frequently disregarded. On the other hand, when these openings are large or located in a high-risk area, they can have a significant impact. A broad literature review has been conducted in the present study. A verified comparative example consisting of eight stories was studied. Then, a numerical study has been conducted on two different model sets with 16 and 8 stories, which were designed according to the Egyptian code of loads, ECP-201 (2012), and checked according to the Euro code, EC8 (2004). ETABS software was used to conduct pushover analysis before and after applying different-sized openings. The ground-opening effect has also been studied. The results show that by increasing the opening area, the R-factor was reduced. It is more influenced by the opening height than the width, though. By increasing the number of stories, the reduction percentage in the R-Factor increased for openings that are less than 30% of the wall area. The R-factor increases slightly when half of the reinforcement bars are added. Doi: 10.28991/CEJ-2022-08-04-013 Full Text: PDF
Robust Open-Source Solution for Bridge Decrement Estimation for Data with Outliers
Authors: Owerko Tomasz , Owerko Piotr , Tomaszkiewicz Karolina 
Published: May 2022

Dynamic tests enable assessment of the structure’s technical condition and provide information necessary for management and maintenance throughout the object’s life cycle. On their basis, the dynamic characteristics of the object are estimated (e.g., the logarithmic decrement). The possible occurrence of atypical features in the obtained signal (e.g. amplitude beat, outliers), as well as the influence of the type of devices and sensors used for measurements, should be considered. If these features are omitted during the analysis, key dynamic characteristics may be evaluated incorrectly. Therefore, this study presents development of a reproducible, universal and robust open-source algorithm for effective estimation of the logarithmic decrement of bridge structures as a reproducible research. Using the presented approach, it is possible to obtain correct results regardless of the signal’s specificity and its atypical features, as well as the type of devices used to collect data in the in-situ conditions. Two approaches based on the use of advanced regression models are considered to estimate the logarithmic decrement. These are direct non-linear approximation (DNAP) and Hilbert non-linear approximation (HNAP). The enriched HNAPsolution was then implemented as a Python module with a "Signal" class and tested on two independent in-situ examples. The presented approach led to effective and correct estimation of the logarithmic decrement, and proved to be insensitive to the type of bridge, its structural characteristics, atypical features of the obtained signal, and the specificity of the data acquisition techniques. In contrast to methods based on deep machine learning, the presented solution does not require a large learning set representative for a given type of design and works independently of the size of the data sample. As demonstrated in the paper, the solution based on the Hilbert transform allows efficient determination of the damping decrement even in the presence of beat frequencies as well as outlier data. The algorithm works independently of the measurement method, with the necessary functions for preprocessing being implemented in the module itself. The solution has been optimized for improved speed, reliability, and reproducibility of results. Doi: 10.28991/CEJ-2022-08-04-02 Full Text: PDF
Active Earth Pressure Acting on Circular Shafts Using Numerical Approach
Authors: Meftah Abdelmajid , Benmebarek Naïma , Benmebarek Sadok 
Published: May 2022

Retaining walls in axi-symmetric conditions and in plane strains have been widely treated in the literature using different approaches (limit equilibrium, limit analysis, slip line, and numerical techniques by finite elements or finite differences). The finite element or finite difference method provides more accurate solutions to the problem than the limit equilibrium method. In this paper, a new model of retaining wall in the axi-symmetry conditions under outward pressure is considered, this case can be widely used in the design of grain silos, buildings and road constructions. Numerical calculations using FLAC are reported to evaluate the evolution of the earth pressure distribution on a cylindrical wall filled with granular material and subjected to radial displacement. A parametric study is carried out in order to evaluate the distribution of the active earth pressure on the wall according to the radius, the angle of friction of the granular material, and the angle of friction of the interface granular material-wall. This study shows that there is an effect of the circular shape and the inclination of the wall on the active earth pressures. Doi: 10.28991/CEJ-2022-08-04-09 Full Text: PDF
PROBLEMATIZING CASTE AND GENDER THROUGH VISUAL METAPHORS AND SIGNIFIERS: READING REGIONAL FILMS
Authors: Swamy D Premila 
Published: May 2022

Indian cinema, both Bollywood and regional films have a tremendous impact on the minds of the audience and invariably the society at large. Films respond to various socio-cultural issues prevailing in a society. Apart from being just entertainers, most films have a social message. For effective delivery of the message, films do not rely only on dialogues. In fact, most of the things are conveyed through visuals and signifiers such as sound, pictures, colours, images, symbols, clothes, body language and so on; all pertaining to non-verbal communication. Recent film makers use these cinematic techniques for appropriation. In this context, this article explores the visual signifiers in two regional films; the Tamil film Karnan (2021) and the Malayalam film The Great Indian Kitchen (2021). This research looks at how the visual metaphors and signifiers in both the films foreground the discourses on caste and gender. The study makes us realize the significance of such cinematography in departing the true spirit/essence of the films.
Pengemasan dan Pemasaran Produk Dodol Rumput Laut sebagai Olahan Pangan Sehat di Desa Seriwe Kecamatan Jerowaru Kabupaten Lombok Timur
Authors: Jessica Tamia Andjani  , Muhammad Farizi Maldino  , Mirna Sulistia Irhami  , Nurhayati  , Rudy Alpian  , Ahmad Raksun  
Published: May 2022

Desa Seriwe merupakan penghasil rumput laut yang merupakan penyumbang produksi rumput laut Pulau Lombok. Rumput laut merupakan salah satu produk unggulan kelautan yang memiliki nilai ekonomis yang dapat menggerakkan sektor ekonomi mulai dari tingkat petani, produsen, pengolah hingga pengguna. Rumput laut dapat dimanfaatkan sebagai olahan produk dodol rumput laut. Pengemasan dan pelabelan adalah faktor penting dalam pemasaran. Dengan pengemasan yang tepat selain mampu melindungi produk, membuat daya simpan lebih lama, juga mampu menarik konsumen untuk membeli produk. Tujuan kegiatan pengabdian masyarakat ini adalah agar dapat memberikan motivasi dan keterampilan kepada masyarakat khususnya UMKM agar mampu memahami bagaimana pengemasan dan pelabelan yang tepat serta strategi pemasaran yang baik. Lokasi pengabdian masyarakat dilaksanakan di Desa Seriwe, Kecamatan Jerowaru, Lombok Timur pada tanggal 27 Desember 2021-10 Februari 2022. Metode yang digunakan yaitu metode ceramah dan pelatihan untuk memberikan pemahaman dan membantu pengemasan dan pemasaran online dan offline. Hasil pengabdian masyarakat menunjukkan bahwa pengemasan dan strategi pemasaran sangat tepat dalam memberikan pemahaman kepada UMKM.
Analisis Karakteristik Retensi Mahasiswa di Perguruan Tinggi
Authors: Moesarofah Moesarofah 
Published: May 2022

Retensi mahasiswa menjadi perhatian bagi para dosen maupun institusi di perguruan tinggi. Isu penting tentang retensi adalah bertahan hingga kelulusan atau putus kuliah. Data empiris di Perguruan Tinggi menunjukkan jumlah mahasiswa yang terdaftar pada tahun kedua cenderung mengalami pengurangan setiap tahun. Kurangnya data empiris yang terintegrasi menjadi tantangan besar dalam mengidentifikasi karakteristik retensi mahasiswa. Tujuan penelitian adalah menganalis karakteristik retensi mahasiswa tahun kedua di perguruan tinggi. Metode penelitian dilakukan secara survey dengan membagikan kuesioner secara online. Populasi adalah mahasiswa tahun kedua program sarjana di fakultas pedagogik dan psikologi (FPP) Universitas PGRI Adi Buana Surabaya, dan dilakukan pengambilan sampel secara random. Pengumpulan data menggunakan instrumen yang diadaptasi secara empirik. Analisis data menggunakan teknik statistik deskriptif untuk menganalisis karakteristik retensi mahasiswa berdasarkan faktor akademik, study skill dan keterlibatan dalam kegiatan kampus. Hasil penelitian menunjukkan bahwa karakteristik retensi mahasiswa memiliki mean tertinggi pada faktor akademik, setelah itu faktor study skill dan keterlibatan mahasiswa dalam kegiatan kampus. Implikasi penelitian mengarah pada pergeseran pola pikir tentang intelegensi, dan efikasi diri sebagai faktor antesedent dari retensi mahasiswa.
Perilaku Anti Sosial Anak Usia 5-6 Tahun dan Cara Guru Menangani di TK Aisyiyah Bustanul Athfal Perdagangan
Authors: Rambe Jami Nur Aisyah , Nasriah Nasriah 
Published: May 2022

Penelitian ini bertujuan untuk mengatasi perilaku antisosial anak usia dini 5-6 Tahun dan cara guru menangani di TK Aisyiyah Bustanul Athfal Perdagangan TA. 2020/2021. Jenis penelitiann adalah menggunakan pendekatan kualitatif yang sedang menghasilkan data deskriptif yang berupa kata-kata. Subjek dari penelitian ini adalah kelas B Al-Ikhlas yang berjumlah 22 anak dan jumlah subjek yang akan di teliti adalah 10 orang anak. Data lapaangan diambil melalui observasi dan wawancara secara mendalam serta dukungan data dokumentasi. Hasil penelitian menunjukkan bahwa perilaku antisosial di TK Aisyiyah Bustnaul Athfal Perdagangan yang berdominan muncul pada anak adalah mencubit, memukul, menyendiri, dan menyuruh. Faktor yang mendorong perilaku antisosial anak adalah faktor lingkungan sekitarnya, pola asuh orangtua, dan teman sebayanya. Penanganan guru adalah memberikan contoh yang baik, menegur jika anak tersebut salah, memberikan nasehat yang baik, dan memberikan hukuman dan reward pada anak tersebut.
Pengaruh Creativity And Innovation Skills Dan Komitmen Guru Terhadap Prestasi Sekolah Pada Sekolah Dasar Negeri Di Kecamatan Pesanggrahan
Authors: RAHMAWAN SETIAJI , Kusmawan Udan , Sudrajat Ajat 
Published: May 2022

Perkembangan arus globalisasi menuntut kemajuan dan perubahan di setiap aspek kehidupan. Kemajuan harus ditunjang dengan sumber daya manusia yang berkualitas yang memiliki kreativitas dan inovasi, kompetensi yang unggul, dan kualitas pribadi. Kualitas tersebut tercipta dari proses pendidikan yang baik di lingkungan sekolah. Di Abad 21, sektor pendidikan harus menyesuaikan diri terhadap perubahan. Guru perlu meningkatkan keterampilan, kreativitas dan inovasi. Komitmen guru terhadap organisasinya merupakan sebuah kondisi yang dirasakan oleh guru yang dapat menimbulkan perubahan perilaku secara kuat terhadap sekolahnya. Rendahnya komitmen guru untuk melakukan perubahan akan menimbulkan dampak yang kurang baik pada produktivitas dan prestasi sekolah. Tujuan penelitian ialah untuk menguji pengaruh creativity and innovation skills dan komitmen guru terhadap prestasi sekolah di Sekolah Dasar Negeri Kecamatan Pesanggrahan. Penelitian ini menggunakan metode kuantitatif. Hasil penelitian menunjukkan Creativity and innovation skills dan komitmen guru berpengaruh signifikan terhadap prestasi sekolah. Pengaruh tersebut terlihat dari nilai koefisiensi sebesar sebesar 0,000 < 0,05 dan nilai F hitung 9,286 > F tabel 3,14. Dengan demikian, dapat disimpulkan bahwa creativity and innovation skills dan komitmen guru berpengaruh signifikan terhadap prestasi sekolah pada sekolah dasar negeri di Kecamatan Pesanggrahan.