bluuebunny/crossref_metadata_2025_split huggingface dataset:
KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO
Authors: Paulus Yavet , Pangemanan Sifrid S. , Pusung Rudy J. 
Published: October 2019

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.
ANALISIS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA PT. TROPICA COCOPRIMA)
Authors: Rotinsulu Paula C. A. , Saerang David P.E. , Affandi Dhullo 
Published: October 2019

The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Mangundap Rima D. , Karamoy Herman , Alexander Stanly 
Published: October 2019

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.
PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH
Authors: Tampubolon Phamela D , Saerang David Paul Elia , Poputra Agus Toni 
Published: October 2019

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management. Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.
IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO
Authors: Daleno Irna Prisye , Saerang David Paul Elia , Elim Inggriani 
Published: October 2019

Faced with the globalization era filled with fierce competition, companies must be able to improve the performance and adaptability to the existing environment to be able to continue to compete. The rivalry does not happen in manufacture industry environmentbut also in service industry, with increasing the competition in service industry especially in hotel, so Travello Hotel should create a competitive excellence. Therefore to create that excellence, Travello Hotel should has efficiency with the way to manage the activity without cutdown the quality of service that give to customer. This method use to manage the activity, so that create this efficiency is calledActivity-Based Management.The research has done in room division of Manado Travello Hotel. The research is descriptive which analyze to all activity in room division of Travello Hotel and classify that activity to be value added activity and non value added activity. The value added activity will be eliminated or combined with the other activity that is similar, so that the value added non cost appear from this activity could reduced the amount. The data that used in this research is quantitative as cost report in room division in Travello Hotel tahun 2012 and the qualitative data is like tool from the Hotel.The conclusion this research is to apply the method of activity-basedManagement, Travello Hotel reduces the non value added cost so it can create afficiency without cutdown the quality of service the given from Travello Hotel to customer, with using the activity-based management,the totally of expense in room division are decreases as much as Rp. 176.226.624,08 from Rp. 3.576.508.933,00 to be Rp. 3.400.282.308,92.
EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)
Authors: Sumampouw Fino Indra , Elim Inggriani , Wokas Heince 
Published: October 2019

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado should be able to continue to defend it.
ANALSIS PENAGIHAN PAJAK DENGAN SURAT PAKSA PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Pontoh Melva Karla Yece , Tinangon Jantje J. , Sabijono Harijanto 
Published: October 2019

Tax is an important element in APBN because tax as the largest thing of national fund. In fact there are tax payers in low obedience so they don’t pay and make report giving them by tax penalty, that is the basic element for Tax Billing and one of them is Tax Billing by Enforcement Letter. According to my research I use Descriptive Methode to analize data. According to my research I can conclude that Tax Billing by Enforcement Letter at Kantor Pelayanan Pajak Pratama Manado has been run according to the procedure. That also give a good effect in order to undertake the Arrears Disbursement. One of the good result do assessable is make them wary s for future the Assessable will be more obedient to fulfill they Tax Responsibility. Suggestions can be put forward for the further course of a study should be conducted in-depth research to add to the reference library.
PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO
Authors: Ponamon Irene Fransisca 
Published: October 2019

The research was conducted on the basis of the results of Local Government Finance Report that the financial statements of Manado City Government has not met the criteria as requirements quality financial statements. This is evidenced by the opinion received by the Manado City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion, Disclaimer Opinion, Adverse Opinion , and Qualified Opinion. Adverse and Disclaimer Opinions received by the city of Manado may raise questions for society about possible irregularities have occurred many budgets.This study aims to determine the influence of internal controls, an understanding of financial accounting systems, and human resources capacity to quality of government financial reporting information at SKPD in Manado city government. The results of the study were statistically conclude that internal control, understanding financial accounting, and human resource capacity jointly affect the quality of government financial reporting information at SKPD in Manado city, however partially, the human resource capacity has no effect to quality of government financial reporting information at SKPD in Manado City. Suggestions from this study is Manado City Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting.
Analisis Kinerja Belanja Pemerintah daerah Kotamobagu dan Bolaang Mongondow Timur tahun 2009-2012
Authors: Karamoy Herman , Wokas Heince 
Published: October 2019

Budget Realization Report (LRA) which published local governments provide very useful information to assess the financial performance. This study aims to analyze the performance of the Local Government and Bolaang Mongondow Timur dan Kotamobagu 2009-2012. The analysis showed that both the local government needs to improve the performance of the financial management
ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA
Authors: Karamoy Herman , Poputra Agus Tony 
Published: October 2019

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi. Scope of research includes all districts in 2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.
ETIOLOGY AND PREVALENCE OF URINARY TRACT INFECTIONS AMONG PREGNANT WOMEN IN A TERTIARY CARE HOSPITAL IN KOTA REGION
Authors: Saxena Dr. Naveen , Sharma Dr. Anita , Soni Dr. Ghanshyam , Sharma Dr. Saurabh 
Published: October 2019

Background: UTI’s are more common during pregnancy because of changes in the urinary tract and has been reported among 20% of the pregnant women with significant reason for hospital admission. It has several adverse outcomes not only on the mother but also on the fetus like chronic renal failure, pyelonephritis, preeclampsia, anemia, fetal mortality and premature delivery.
Patients and methods: The aim of this study was to determine the prevalence and etiologyof UTI among 120 pregnant women attending the ANC of GMC Kotaduring the study period from January 2017 to June 2017.UTI was diagnosed by growth of at least 105 CFU/ml of a urinary tract pathogen in a culture of a midstream urine sample. The isolated bacteria were identified by biochemical tests.
Results: Of the 120 urine samples examined in this study,34 (28.33%) were found to contain significant bacteriuria. Of the variables examined, Highest prevalence was observed in 21-25 years age group (50%), multipara (44.11%), and in 3rd trimester (55.88%). The bacterial pathogens isolated were most commonly Escherichia coli (55.88%), Klebsiella sps(20.6%), Pseudomonas sps(8.82%), Proteus sps(5.88%), Enterobacter sps(5.88%), Enterococcus sps(2.94%).
Conclusion: The prevalence rate of urinary tract infection (UTI) during pregnancy is high. So it is important to do routine screening of all pregnant women for significant bacteriuria to reduce the complications on both maternal and fetal health. The study also recommends health education on personal sanitary hygiene.
INHERITED MUTATION IN BRCA1 AND BRCA2 IN BREAST CANCER
Authors: Mishra Diksha , Kumari Savita , Kumar Navneeta R. 
Published: October 2019

BRCA1 and BRCA2 are unrelated proteins, but both are normally expressed in the cells of breast and other tissue, where they help repair damaged DNA, or destroy cells if DNA cannot be repaired. They are involved in the repair of chromosomal damage with an important role in the error-free repair of DNA double-strand breaks. If BRCA1 or BRCA2 itself is damaged by a BRCA mutation, damaged DNA is not repaired properly, and this increases the risk for breast cancer. BRCA1 and BRCA2 have been described as "breast cancer susceptibility genes" and "breast cancer susceptibility proteins". The predominant allele has a normal, tumor suppressive function whereas high penetrance mutations in these genes cause a loss of tumor suppressive function which correlates with an increased risk of breast cancer.
Keywords: BRCA1; BRCA2; Breast cancer; Mutation; Gene.
LAPAROSCOPIC CHOLECYSTECTOMY IN SITUS INVERSUS TOTALIS – A CASE REPORT
Authors: Phadnis Dr Rohit , Sowmya Dr. U 
Published: October 2019

Background: Situs inverses totalis is a rare congenital anomaly with transposition of major organs to opposite side of the body. Due to atypical clinical presentation and due to contra lateral presence of the gall bladder, it causes clinical challenge to operate with complete reorientation of anatomy. Visual motor skills are particularly tested when it comes to lapararoscopy.
Case: A 25 year, lady presented with left hypochondriac pain and diagnosed as calculus cholecystitis with situs inverses total is. After ruling out associated anamolies patient underwent elective laparoscopic cholecystectomy.
Discussion: Around 60 cases of situs inverses total is with cholecystectomy have been reported till date. These cases cause technical and visuo-motor difficulty due to contra lateral deposition of gall bladder in left hypochondrium during laparoscopic cholecystectomy. Consumption of extra time also been reported during calot’s dissection, as it’s like operating on a mirror image.
Conclusion: Laparoscopic cholecystectomy, the gold standard treatment for cholelithiasis, is a feasible option even in cases with SIT; in the hands of good experienced, ambidextrous laparoscopic surgeons.
EFFECT OF TIME ON THE ARTERIAL BLOOD GAS ANALYSIS
Authors: Shah Hitesh , Patel Bhavika 
Published: October 2019

The present study was done to find out whether there is any change occurring during delay in ABG analysis. In our study we first took baseline reading and from the remaining blood sample, stored at room temperature, repeat analysis were done from it after 30minute, 60 minute and after 90 minute and the change in result is compared with the baseline result. In our study if the sample is stored for more than 30 minutes at room temperature there is no significant changes occurs in pH, pCo2, but there is significant change in the pO2. The value of pO2 increase 20.23 mmHg if the sample is stored for more than 30 minutes at room temperature. In our study although the changes in pH, pCo2 are statistically greater in sample kept at room temperature, those changes do not appear to have major clinical significance until the time of analysis after arterial puncture exceeds 90 minutes. The PCO2 remained very stable with the different sampling methods. In our study there is no significance change found in Hco3- and O2sat if sample is stored for more than 30 minutes at room temperature.
Keywords: ABG analysis; PCO2 ; pH; Arterial puncture; ABG analyzer
EFFECT OF LOW-LEVEL LASER THERAPY ON DIABETIC FOOT ULCERS
Authors: Kailashdan Adha Arunkumar , Arjunbhai Bharai Raviraj 
Published: October 2019

Background: Across the globe, diabetes mellitus (DM) is considered as a major health issue because of its prevalence rate tending to increase day by day in a remarkable manner. A foot ulcer is frequently faced complication that is very frequently faced in patients suffering from diabetes mellitus. Diabetic Mellitus is noticed as a severe health issue affecting around 387 million people. The purpose of this study is to study the effect of low level laser therapy on diabetic foot ulcers to control infection, determine best suitable cost-effective technique and aid in studying the role of Low-level laser therapy in the context of treating diabetic foot ulcers.
Aim: To study the role of low-level laser therapy on diabetic ulcers
Results: The proportion of males was slightly higher than females in both cases and controls. The mean BMI was 26.50±2.444 among cases and mean BMI was 25.27±2.407 among controls. Among 16 grades 1 ulcer, 6 (37.5%) remained in grade 1, 10 (62.5%) ulcers completely healed at the end of 20 days. In group B, 21 subjects had bacterial growth on day-1, and the remaining 19 had no bacterial growth. Out of the 21 with bacterial growth, 15(71.42%) still had growth at the end of 20 days, and 6 (28.58%) had no growth.
Methods: The current study was a randomized open labelled control study, with randomised two treatment groups [Group A: Intervention group (who received laser therapy in addition to standard management) Group B: Control group (standard treatment group)] and total sample size of 80 performed at the Department of Surgery, Banas Medical College and Research Institute, Palanpur, Gujarat between Jan-17 to Dec-17.
Descriptive analysis was carried out by mean and standard deviation for quantitative variables, frequency and proportion for categorical variables. Data was also represented using appropriate diagrams like a bar diagram, pie diagram and box plots. The area of the ulcer was compared between the two groups, using independent sample t-test. The mean differences along with their 95% CI were presented. Association between quantitative explanatory and outcome variables was assessed by calculating the Pearson correlation coefficient and the data was represented with P-value.
Conclusion: It can be concluded that Laser therapy is best-suited therapy for curing the diabetic foot ulcer as it is pain-free, effective on budget, wound contraction as well as re- epithelialisation helped in accelerating the curing of the wound with simple curing process following proper medication and instructions provided with laser therapy. Control of infection becomes easy as compared to any other techniques being used such as split skin grafting, and other secondary expensive procedures attempted to cure DFU.
TO COMPARE THE HEMODYNAMIC PARAMETERS SUCH AS BLOOD PRESSURE, HEART RATE AND SPO2 DURING SPINAL ANAESTHESIA.
Authors: Pandit Dr. Deepak 
Published: October 2019

The study was undertaken in the department of Anaesthesiology, Index Medical College, Hospital & Research Centre, Indore. The study included 90 patients (age 20-35 years) undergoing elective caesarean section under spinal Anaesthesia.
Vital parameters were monitored and blood pressure & heart rate reading were taken 3 times at 2 minutes interval and lowest MAP and heart rate were taken as baseline for each group respectively. All the patients were preloaded with 500 ml of ringer lactate solution. Test drug was injected IM just after the induction of spinal anaesthesia. All the patients were observed and hemodynamic data recorded for 60 minutes after spinal anaesthesia.
The patients were monitored for hypotension (decrease in MAP>25% of baseline MAP), bradycardia (heart rate<50 beats/minute), nausea, vomiting.
Keywords: Hemodynamic, SpO2, Heart & Spinal Anaesthesia.
ROLE OF MRI IN DIAGNOSIS OF ROTATOR CUFF TEAR ASSUMING ARTHROSCOPY AS GOLD STANDARD
Authors: Swarnkar Dr. Chaturbhuj Prasad , Meena Dr. Shiv Raj 
Published: October 2019

Background- Rotator cuff tears are one of the most common causes of shoulder pain for which patients seek treatment. As in our daily work, the shoulder joint is the most frequently used, there is higher chance of having shoulder joint injury. The aim of the study is to compare the efficacy of MRI in diagnosing shoulder pathologies in comparison to arthroscopy, considering arthroscopy as the gold standard.
Methods- 30 Patient with suspected rotator cuff injury patients, between 18-80 years of age was included in the study. MRI of the shoulder joint was done followed by shoulder arthroscopy. The data collected was analysed for the significant correlation between MRI of shoulder and arthroscopic findings by kappa statistics.
Results- The accuracy of MRI in diagnosis of rotator cuff partial tears, was 90%, while sensitivity and specificity was 100.00%, 78.57% and positive predictive value was 84.21% and negative predictive value was 100.00% and accuracy of MRI in diagnosis of rotator cuff full tears, was 86.67%, while sensitivity and specificity was 63.64%, 100.00%) and positive predictive value was 100.00% and negative predictive value was 82.61% in our study.
Conclusion- Our study demonstrates a high sensitivity and specificity for the MRI diagnosis of both partial and full thickness rotator cuff tears and good correlation with arthroscopic findings.
Keywords: Rotator cuff, Shoulder pain, Arthroscopy, MRI.