PSK is is one of the most vulnerable groups are infected with sexually transmitted diseases (STDS). The Mangga Besar of Central Jakarta is a spread of PSK and place a night club which allows the occurrence of free sex behaviour and ultimately at risk against STDS. The purpose of this research is to know the relationship of knowledge with the behavior prevention of STDS on commercial sex workers (PSK) in The Mangga Besar of Central Jakarta in 2014. The method in this research is a survey that uses Cross-sectional method. The subjects in the research were 253 workers of commercial sex in The Mangga Besar of Central Jakarta. Data analysis use Chi Square test. The results of the research is known significant (p = 0.011 and OR = 3.736) 60.7% of commercial sex workers who perform preventive of STDS as well. This study is health counselling about PMS, increasing confidence the PSK, post messages about health prevention of STDS, and support health workers against commercial sex workers.
PSK是感染性传播疾病(STDS)的最脆弱群体之一。雅加达中部的Mangga Besar是PSK的传播地，是一个夜总会，允许发生自由的性行为，最终有患性病的风险。本研究的目的是了解2014年雅加达中部Mangga Besar的商业性工作者(PSK)的知识与性传播疾病行为预防的关系。本研究采用的是横断面调查法。研究对象是雅加达中部Mangga Besar的253名商业性工作者。数据分析采用卡方检验。该研究结果具有显著性意义(p = 0.011, OR = 3.736)， 60.7%的商业性工作者也采取了预防性传播疾病的措施。这项研究是关于经前综合症的健康咨询，增加对PSK的信心，发布关于预防性传播疾病的健康信息，并支持卫生工作者反对商业性工作者。
{"title":"Hubungan Pengetahuan dengan Perilaku Pencegahan Penyakit Menular Seksual (PMS) melalui Penggunaan Kondom pada Pekerja Seks Komersial (PSK) di Wilayah Mangga Besar Jakarta Pusat Tahun 2014","authors":"Edward Syam","doi":"10.33476/MS.V4I1.904","DOIUrl":"https://doi.org/10.33476/MS.V4I1.904","url":null,"abstract":"PSK is is one of the most vulnerable groups are infected with sexually transmitted diseases (STDS). The Mangga Besar of Central Jakarta is a spread of PSK and place a night club which allows the occurrence of free sex behaviour and ultimately at risk against STDS. The purpose of this research is to know the relationship of knowledge with the behavior prevention of STDS on commercial sex workers (PSK) in The Mangga Besar of Central Jakarta in 2014. The method in this research is a survey that uses Cross-sectional method. The subjects in the research were 253 workers of commercial sex in The Mangga Besar of Central Jakarta. Data analysis use Chi Square test. The results of the research is known significant (p = 0.011 and OR = 3.736) 60.7% of commercial sex workers who perform preventive of STDS as well. This study is health counselling about PMS, increasing confidence the PSK, post messages about health prevention of STDS, and support health workers against commercial sex workers.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116281307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Diabetes Mellitus (DM) is one of the most frequent disorders distributed globally. Many drugs or regimens being used, complication risks, and various factors may induce diabetes-related distress in DM patients. Many studies have found that the presence of diabetes-related distress may provide negative impacts to patients, physically and psychologically. In older patients, the negative impacts may be worsened by the characteristics of older individuals. Having acknowledged those negative impacts to older DM patients, this study was aimed to learn the influence of cognitive behavior therapy approach to reduce diabetes-related distress in older DM patients. Two participants were selected in this study, both are older adults with high level of diabetes-related distress. All participants experienced decreased level of diabetes-related distress from their participation in this intervention, as shown during interview, observation, and assessment using PAID (Problem Areas In Diabetes) questionnaire. All participants were able to practice the respective techniques. All participants also understand that the therapeutic success is determined by their independence and their willingness to change by practicing it in daily life.
糖尿病(DM)是全球最常见的疾病之一。许多正在使用的药物或方案、并发症风险和各种因素可能导致糖尿病患者的糖尿病相关窘迫。许多研究发现，糖尿病相关痛苦的存在可能会对患者的身体和心理产生负面影响。在老年患者中，负面影响可能会因老年人的特点而恶化。在认识到这些对老年糖尿病患者的负面影响后，本研究旨在了解认知行为治疗方法对减少老年糖尿病患者糖尿病相关困扰的影响。本研究选择了两名参与者，他们都是患有高度糖尿病相关痛苦的老年人。通过访谈、观察和使用PAID (Problem Areas in Diabetes)问卷进行评估，所有参与者在参与干预后都经历了与糖尿病相关的痛苦水平的降低。所有参与者都能够练习各自的技巧。所有参与者也都明白，治疗的成功取决于他们的独立性和他们在日常生活中通过实践来改变的意愿。
{"title":"Intervensi Dengan Pendekatan Cognitive Behavior Therapy untuk Mengurangi Diabetes-Related Distress pada Lanjut Usia dengan Penyakit Diabetes Mellitus Tipe 1 dan Tipe 2","authors":"Chandradewi Kusristanti, Dharmayati Utoyo Lubis","doi":"10.33476/ms.v4i1.903","DOIUrl":"https://doi.org/10.33476/ms.v4i1.903","url":null,"abstract":"Diabetes Mellitus (DM) is one of the most frequent disorders distributed globally. Many drugs or regimens being used, complication risks, and various factors may induce diabetes-related distress in DM patients. Many studies have found that the presence of diabetes-related distress may provide negative impacts to patients, physically and psychologically. In older patients, the negative impacts may be worsened by the characteristics of older individuals. Having acknowledged those negative impacts to older DM patients, this study was aimed to learn the influence of cognitive behavior therapy approach to reduce diabetes-related distress in older DM patients. Two participants were selected in this study, both are older adults with high level of diabetes-related distress. All participants experienced decreased level of diabetes-related distress from their participation in this intervention, as shown during interview, observation, and assessment using PAID (Problem Areas In Diabetes) questionnaire. All participants were able to practice the respective techniques. All participants also understand that the therapeutic success is determined by their independence and their willingness to change by practicing it in daily life.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125498284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This case will study discussed full overdenture treatment in patient with partial edentulous upper jaw and lower jaw. Understand the treatment of full overdenture by using metal coping retention. 53 years old woman as a housewife comes with a chief complain of missing teeth and a lot of damage teeth that cannot be used to eat. Preliminary treatment and endodontic treatment on 13, 11, 21, 35, 33, 31, 41, 43. Next decuspation all remaining teeth on 13, 11, 21, 22, 35, 33, 31, 41, 43. On 13, 11, 21, 35, 33, 31, 41, 43 using a single coping with retentive attachment (single attachment). Treatment full overdenture using metal coping retention may be an alternative treatment in partian edentulous maxilla and mandibula.
{"title":"Perawatan Full Overdenture Rahang Atas dan Rahang Bawah dengan Retensi Coping Logam","authors":"Bimo Rintoko","doi":"10.33476/MS.V4I1.901","DOIUrl":"https://doi.org/10.33476/MS.V4I1.901","url":null,"abstract":"This case will study discussed full overdenture treatment in patient with partial edentulous upper jaw and lower jaw. Understand the treatment of full overdenture by using metal coping retention. 53 years old woman as a housewife comes with a chief complain of missing teeth and a lot of damage teeth that cannot be used to eat. Preliminary treatment and endodontic treatment on 13, 11, 21, 35, 33, 31, 41, 43. Next decuspation all remaining teeth on 13, 11, 21, 22, 35, 33, 31, 41, 43. On 13, 11, 21, 35, 33, 31, 41, 43 using a single coping with retentive attachment (single attachment). Treatment full overdenture using metal coping retention may be an alternative treatment in partian edentulous maxilla and mandibula.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123821303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aditarahma Imaningdyah, M. Suryaatmadja, Lyna Soertidewi Kiemas
Brain injury becomes worldwide public health issue since it may cause disability and mortality. The diagnosis of brain injury is made based on clinical neurology examination, and CT scan or MRI. Serum S100 protein examination in mild and moderate brain injury patients is needed to detect and evaluate the presence of post traumatic brain injury. This research subject is healthy people and patients with mild and moderate brain injury, based on their GCS grade, clinical neurologic examination, and CT scan. On these patients, the blood for S100 protein examination is taken at admission, 6 and 24 hours post trauma, and last day of hospitalization. Examination of a serum S100 protein is conducted using ECLIA method. There is significant difference (p = 0,001) in mild or moderate brain injury patients in all serum S100 protein. The peak level of serum S100 protein reached at 6 hours post trauma. Serum S100 protein in moderate brain injury patients at admission is significantly higher than the mild ones, and serum S100 protein in mild brain injury patients is also significantly higher than healthy people. Serum S100 protein can be used as brain injury biomarker to detect and evaluate the presence of post traumatic brain injury.
{"title":"Protein S100 sebagai Petanda Kerusakan Otak pada Cedera Otak Ringan dan Sedang","authors":"Aditarahma Imaningdyah, M. Suryaatmadja, Lyna Soertidewi Kiemas","doi":"10.33476/MS.V4I1.899","DOIUrl":"https://doi.org/10.33476/MS.V4I1.899","url":null,"abstract":"Brain injury becomes worldwide public health issue since it may cause disability and mortality. The diagnosis of brain injury is made based on clinical neurology examination, and CT scan or MRI. Serum S100 protein examination in mild and moderate brain injury patients is needed to detect and evaluate the presence of post traumatic brain injury. This research subject is healthy people and patients with mild and moderate brain injury, based on their GCS grade, clinical neurologic examination, and CT scan. On these patients, the blood for S100 protein examination is taken at admission, 6 and 24 hours post trauma, and last day of hospitalization. Examination of a serum S100 protein is conducted using ECLIA method. There is significant difference (p = 0,001) in mild or moderate brain injury patients in all serum S100 protein. The peak level of serum S100 protein reached at 6 hours post trauma. Serum S100 protein in moderate brain injury patients at admission is significantly higher than the mild ones, and serum S100 protein in mild brain injury patients is also significantly higher than healthy people. Serum S100 protein can be used as brain injury biomarker to detect and evaluate the presence of post traumatic brain injury.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123617571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hidup di lingkungan baru tidaklah mudah bagi mahasiswa internasional. Selama proses penyesuaian diri di kehidupan barunya, para mahasiswa ini menghadapi berbagai tekanan interpersonal dan menunjukkan kesulitan selama masa belajar. Dalam upaya memprediksikan kesuksesan dan kepuasan mahasiswa internasional, maka diperlukan usaha untuk melihat proses penyesuaian dirinya. Pengaruh dari bagaimana seseorang melihat dirinya dan juga kepercayaan diri dalam berbahasa Inggris, diprediksi memberikan kontribusi pada penyesuaian sociocultural mahasiswa internasional ini. Dalam penelitian ini, independent self- construal dan English self-confidence dari 138 mahasiswa Indonesia yang berkuliah di Belanda diteliti sebagai faktor-faktor yang mungkin mempengaruhi penyesuaian sociocultural-nya. Hasil penelitian menunjukkan bahwa mahasiswa Indonesia ini mengalami kesulitan sociocultural yang lebih rendah ketika mereka memiliki independent self-construal dan kepercayaan diri berbahasa Inggris yang lebih tinggi. Kepercayaan diri berbahasa Inggris ini juga bertindak sebagai mediator dalam hubungan antara independent self-construal dan kesulitan sociocultural. Terakhir, ketika semua faktor dianalisis menggunakan multiple regression analysis, ditemukan bahwa lama tinggal dan dua dimensi dari independent self-construal (autonomy dan uniqueness) memiliki pengaruh paling signifikan terhadap kesulitan sociocultural.
{"title":"Indonesian Students Adaptation in Dutch Universities","authors":"Meidiati Sekarsari","doi":"10.33476/MS.V4I1.898","DOIUrl":"https://doi.org/10.33476/MS.V4I1.898","url":null,"abstract":"Hidup di lingkungan baru tidaklah mudah bagi mahasiswa internasional. Selama proses penyesuaian diri di kehidupan barunya, para mahasiswa ini menghadapi berbagai tekanan interpersonal dan menunjukkan kesulitan selama masa belajar. Dalam upaya memprediksikan kesuksesan dan kepuasan mahasiswa internasional, maka diperlukan usaha untuk melihat proses penyesuaian dirinya. Pengaruh dari bagaimana seseorang melihat dirinya dan juga kepercayaan diri dalam berbahasa Inggris, diprediksi memberikan kontribusi pada penyesuaian sociocultural mahasiswa internasional ini. Dalam penelitian ini, independent self- construal dan English self-confidence dari 138 mahasiswa Indonesia yang berkuliah di Belanda diteliti sebagai faktor-faktor yang mungkin mempengaruhi penyesuaian sociocultural-nya. Hasil penelitian menunjukkan bahwa mahasiswa Indonesia ini mengalami kesulitan sociocultural yang lebih rendah ketika mereka memiliki independent self-construal dan kepercayaan diri berbahasa Inggris yang lebih tinggi. Kepercayaan diri berbahasa Inggris ini juga bertindak sebagai mediator dalam hubungan antara independent self-construal dan kesulitan sociocultural. Terakhir, ketika semua faktor dianalisis menggunakan multiple regression analysis, ditemukan bahwa lama tinggal dan dua dimensi dari independent self-construal (autonomy dan uniqueness) memiliki pengaruh paling signifikan terhadap kesulitan sociocultural.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115720934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Information content from net interest income and size of entity have very important role to provide information for users to make decision in accordingly. For investor, information in financial statement moght be used to determine the risk rate in expected return. This research aims to testthe influence iterations of net interest income, and size toward share expected return in the banking company at BEI. In this study 14 samples of company available from industrial banking based ICMD 2010 during the period of 2006-2010 were analysed. Multiple linear regresion models was employed to test influence of net interest income and size toward share expected return. Result of classic assumption test abnormal distribution data showed no finding of any multi-collinear, heteroscedasticity, and autocorrelation. However the result showed share expected return was influenced simultaneuosly by PBB iteration, and size and partially no variable significantly influence expected return.
{"title":"Pengaruh Perubahan Pendapatan Bunga Bersih dan Size terhadap Expected Return Saham pada Perusahan Perbankan di BEI Tahun 2006 – 2010","authors":"Harry Budiantoro","doi":"10.33476/MS.V4I1.902","DOIUrl":"https://doi.org/10.33476/MS.V4I1.902","url":null,"abstract":"Information content from net interest income and size of entity have very important role to provide information for users to make decision in accordingly. For investor, information in financial statement moght be used to determine the risk rate in expected return. This research aims to testthe influence iterations of net interest income, and size toward share expected return in the banking company at BEI. In this study 14 samples of company available from industrial banking based ICMD 2010 during the period of 2006-2010 were analysed. Multiple linear regresion models was employed to test influence of net interest income and size toward share expected return. Result of classic assumption test abnormal distribution data showed no finding of any multi-collinear, heteroscedasticity, and autocorrelation. However the result showed share expected return was influenced simultaneuosly by PBB iteration, and size and partially no variable significantly influence expected return.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129866206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study aims to determine the correlation between diameter of optic nerve sheath on grey scale with increased intracranial pressure in patients with intracranial lesion. The research was conducted in Radiology Department of Dr. Wahidin Sudirohusodo Makassar from January 2019 – May 2019. The sample were 39 people aged ³18 years old with intracranial lesion. Axial computed tomography (CT) examination was performed to evaluate intracranial lesions and the presence of midline shift. The diameter of the optic nerve sheath was measured using eye ultrasonography. Data analyses used Spearman’s correlation test. The results showed that there was a correlation between the dilatation of the right and left optic nerve sheath diameter with midline shift (p = 0.04; p 0.05) on the diameter of the right optic nerve sheath showing a weak positive relationship (p = 0.02) for the diameter the optic nerve sheath left showing a medium positive relationship where the higher the midline shift, the wider the diameter of the left and right optical nerve sheath. There is a correlation between the right and left optic nerve sheath diameter (p = 0.001) showing a strong positive relationship where the wider the diameter of the right optic nerve sheath, the wider the diameter of the left optic nerve sheath at high intracranial pressure. Statistically other results also obtained no relationship between dilatation of the diameter of the optic nerve sheath with clinical symptoms of increased intracranial pressure and type of lesion.
{"title":"Hubungan antara Diameter Optic Nerve Sheath pada Grey Scale Ultrasound dengan Peningkatan Tekanan Intrakranial pada Pasien dengan Lesi Intrakranial","authors":"Tatok Rudiharto, Bachtiar Murtala, Sri Asriyani, Mirna Muis, Cahyono Kaelan, Burhanuddin Bahar","doi":"10.33476/MS.V6I1.1156","DOIUrl":"https://doi.org/10.33476/MS.V6I1.1156","url":null,"abstract":"The study aims to determine the correlation between diameter of optic nerve sheath on grey scale with increased intracranial pressure in patients with intracranial lesion. The research was conducted in Radiology Department of Dr. Wahidin Sudirohusodo Makassar from January 2019 – May 2019. The sample were 39 people aged ³18 years old with intracranial lesion. Axial computed tomography (CT) examination was performed to evaluate intracranial lesions and the presence of midline shift. The diameter of the optic nerve sheath was measured using eye ultrasonography. Data analyses used Spearman’s correlation test. The results showed that there was a correlation between the dilatation of the right and left optic nerve sheath diameter with midline shift (p = 0.04; p 0.05) on the diameter of the right optic nerve sheath showing a weak positive relationship (p = 0.02) for the diameter the optic nerve sheath left showing a medium positive relationship where the higher the midline shift, the wider the diameter of the left and right optical nerve sheath. There is a correlation between the right and left optic nerve sheath diameter (p = 0.001) showing a strong positive relationship where the wider the diameter of the right optic nerve sheath, the wider the diameter of the left optic nerve sheath at high intracranial pressure. Statistically other results also obtained no relationship between dilatation of the diameter of the optic nerve sheath with clinical symptoms of increased intracranial pressure and type of lesion.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115288572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Improving the quality of patient services in hospitals is an important program implemented in hospitals. One indicator of improving hospital quality is the application of Clinical Pathway (CP) as an evaluation of hospital accreditation. Benefits of CP as a means of quality control and costs in improving hospital services. The general objective of this research is the preparation of a Clinical Pathway implementation plan in improving the quality of hospital services.This research method is qualitative with data collection techniques conducting in-depth interviews, observation and document review. The selection of informants in qualitative research, based on suitability and adequacy as many as 17 people. Analysis of CP implementation consists of inputs; which constitute human resources, processes; implementation of monitoring and evaluation, output; service quality after CP. The results of the study are based on inputs, processes and outputs that indicate implementation has been implemented in accordance with hospital accreditation, but needs optimization. Input factors analyzed will support the implementation of CP but need to uniformize the Clinical Pathway format, the evaluation monitoring process has not run optimally while the quality of service output is in accordance with the Clinical Pathway. Suggestions for Hospital Director to carry out Clinical Pathway understanding by holding workshops for all related parties and increasing the guidance and supervision of the implementation of Clinical Pathway, all units involved to coordinate with each other and implement Standard Operating Procedures (SPO) of CP for patient safety.
{"title":"Implementasi Clinical Pathway Tahun 2018 dalam Upaya Meningkatkan Mutu Pelayanan di Rumah Sakit Umum Daerah Koja","authors":"Arroyan Wardhana, S. Rahayu, Ahdun Triguno","doi":"10.33476/MS.V6I1.1217","DOIUrl":"https://doi.org/10.33476/MS.V6I1.1217","url":null,"abstract":"Improving the quality of patient services in hospitals is an important program implemented in hospitals. One indicator of improving hospital quality is the application of Clinical Pathway (CP) as an evaluation of hospital accreditation. Benefits of CP as a means of quality control and costs in improving hospital services. The general objective of this research is the preparation of a Clinical Pathway implementation plan in improving the quality of hospital services.This research method is qualitative with data collection techniques conducting in-depth interviews, observation and document review. The selection of informants in qualitative research, based on suitability and adequacy as many as 17 people. Analysis of CP implementation consists of inputs; which constitute human resources, processes; implementation of monitoring and evaluation, output; service quality after CP. The results of the study are based on inputs, processes and outputs that indicate implementation has been implemented in accordance with hospital accreditation, but needs optimization. Input factors analyzed will support the implementation of CP but need to uniformize the Clinical Pathway format, the evaluation monitoring process has not run optimally while the quality of service output is in accordance with the Clinical Pathway. Suggestions for Hospital Director to carry out Clinical Pathway understanding by holding workshops for all related parties and increasing the guidance and supervision of the implementation of Clinical Pathway, all units involved to coordinate with each other and implement Standard Operating Procedures (SPO) of CP for patient safety.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133172631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.
{"title":"Analisis Penerapan Perencanaan Pajak (Tax Planning) PPH Pasal 21 sebagai Upaya Efesiensi Beban Pajak Wajib Pajak Badan","authors":"Dian Nur Febria, Suhirman Madjid","doi":"10.33476/MS.V6I1.1214","DOIUrl":"https://doi.org/10.33476/MS.V6I1.1214","url":null,"abstract":"Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114483072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.
{"title":"Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ","authors":"Auliffi Ermian Challen","doi":"10.33476/MS.V6I1.1213","DOIUrl":"https://doi.org/10.33476/MS.V6I1.1213","url":null,"abstract":"The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.","PeriodicalId":306850,"journal":{"name":"Majalah Sainstekes","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127487509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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