bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Nawangwulan Arieska D. , Ilat Ventje , Warongan Jessy D.L 
Published: October 2019

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords : Total Revenue, Net Profit, Stock Price
ANALISIS PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA
Authors: Gubali Martikawati , Tinangon Jantje , Pusung Rudy 
Published: October 2019

The administering State-owned Goods is a series of activities which include bookkeeping, inventory, reporting State-owned Goods in accordance with the provisions of the legislation which is aimed, namely the embody an orderly administration and support orderly management of the State-owned Goods, then adherence to legislation is absolutely necessary. This research aims to know the application of the administering BMN managed Office Ministry of Religion in accordance with PMK Number 181 Years 2016 through the application SIMAK-BMN accordance with PMK Number 213 Year 2013 as it has been updated with PMK, number 215 year 2016. The method used is descriptive analysis method. The results of the research indicates that the application of the administering Office work unit at BMN Ministry of Religion were in accordance with regulation of the Minister of finance Number 181 Year 2016 about Administering BMN, with percentage suitability of 73.68% average. Registration BMN through SIMAK- BMN has been accordance to the number 213 Years PMK 2013 as it has been updated with a 215 Year Number 2016 FMD on accounting systems and financial reporting to the Central Government with the percentage compliance 85.71%. Keywords: Administering State-Owned Goods
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA
Authors: Rotulung Frandy Demsy Abed , Lambey Linda , Pinatik Sherly 
Published: October 2019

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords: Swallow's Nest Tax, Local Tax, Effectiveness, Contribution
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KOTA BITUNG
Authors: Wenur Cindy Y. , Elim Inggriani , Tangkuman Steven J. 
Published: October 2019

Locally-generated revenue (PAD) is all income obtained locally and collected based on prevailing laws and regulations. PAD sourced by local taxes, local retribution, management result of separated regional wealth, and other legitimate PAD. Local taxes is a tax which collected and managed by the government and used to finance regional development. Local taxes is a potential component to increase PAD. This study aims to know how much the contribution of local taxes as a source of PAD and to know the effectiveness of local taxes in Bitung City. This study was conducted on Badan Pengelola Pajak dan Retribusi Daerah. The results show that the contribution of local taxes as a source of PAD in Bitung City during the period 2013-2017 is in good category with an average contribution 40,98% per year. The biggest contribution from street lighting tax and the lowest contribution from swallow nest tax. As for the effectiveness of local taxes during the period 2013-2017 is in very effective category with a percentage more than 100% each year.Keywords: contribution, effectiveness, local taxes, locally-generated revenue
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO
Authors: Krar Sonaria , Tinangon Jantje J. , Gamaliel Hendrik 
Published: October 2019

A good Accounting Information System can help company to provide the company’s need for other information related to busyness process that exist within the company. This research study at PT. Regional bank development papua branch manado.This study aims to know effectiveness of information accounting system and internal control of kredit on PT.regional bank development papua branch manado.This study used a deskriptive qualitative method is a method that is done by classifying data and inormation which is obtained by various technicques such as survey, interviews, and others. So get a relevant conclusion.The results of the analysis of the conclusion that the information system and internal control of PT. bank Papua manado branch has been running well, and in accordance with procedures that have been set by the bank indonesian. Allready meet the characteristics and elements of internal control.Keywords : Information Accounting System, Internal control, Credit.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. EMIGAS SEJAHTERA
Authors: Santoso Fadhlurrahmah , Sondakh Jullie J. , Gerungai Natalia Y. T. 
Published: October 2019

The aim of this research was to know whether the Value Added Tax calculation, subsmission and reporting at PT. Emigas Sejahtera, was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing the Value-Added Tax in debt calculation based on the Law No. 42 Tahun Years 2009 about Value-Added Tax and Luxuries Tax, and (2) analyzing the Value-Added Tax subsmission and reporting based on the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. The result of the research showed that the Value-Added Tax calculation was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. While for VAT subsmission and reporting, PT. Emigas Sejahtera has been delayed in subsmission and reporting Value-Added Tax.Keywords: Calculation, Subsmission, and Reporting VAT
PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO
Authors: Jecklein . , Kalangi Lintje , Walandouw Stanley Kho 
Published: October 2019

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.
PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA
Authors: Bawon Dwi Nugraha Pratiwi , Sondakh Jullie J. , Mawikere Lidia 
Published: October 2019

Quality is one of the main factors that must be considered by the company to be able to survive in the competition. By Continuous quality improvement, it will reduce the cost of quality that occurs due to low quality product, rework a product for conformance to standards and others. Decrease in quality costs will increase profits and reduce costs, especially the cost of production. This is because the cost of quality is part of the cost of production. The purpose of this study was to determine whether the company has implemented and report quality costs and to find out if Is the application of quality costs can increase the cost efficiency of production at PT Pertani branch north sulawesi. Data analysis tool used is descriptive analysis method of analysis with a quantitative approach. Research shows that in 2011 the cost of quality production unit PT Pertani branch north Sulawesi amounting to Rp 365,390,718. By doing repairs, the cost of quality will be decreased by Rp 127,657,118. Therefore, if companies implement and report quality costs companies can improve efficiency of production costs.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI FLA KUE SUSEN PADA DOLPHIN DONUTS BAKERY.
Authors: Muhamad Intan Zuriati Agustina , Ilat Ventje , Sabijono Harijanto 
Published: October 2019

In running a business every company always faced with many issues. There are many kinds of issues, decison making was one of them. Many informations are needed for the management in order to chose the right decision. Differential accounting information was one of the information that the management need as basis of palnning and decisions making. Differential cost analysis was appropiate for the issue in ways for the company to increase the profit and reduce the loss, which to make the decision to make or buy the material. The purpose of this research is to find out what was the right decision that the manager could took, either to make or to buy the fla using differential accounting information with comparing the differential cost within to buy or to make the fla.The result of the analysist at Dolphin Donuts bakery from differential cost showing that differential accounting information in short-term decision indicating the company better make their own fla as the material of susen, cause the production cost was more cheaper comparing if the company buy from supplier.
ANALISIS PERHITUNGAN PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS EKSPEDISI ANTAR PULAU PADA PT. TAJUR JAKARTA
Authors: Rundengan Priscilia Joanna , Tinangon Jantje , Elim Inggriani 
Published: October 2019

Value-added tax represent the source of revenue for very dominant state,to fulfill requirement of people. Company as a taxpayer have to carry out their tax liability in accordance with the provisions of the tax laws are dynamic and constantly changing according to the rate of development of country’s economics. PT. Tajur Jakarta was established in 1967 which is located in Jl. Jati Baru No. 83 where the main activities of company is a shipping that uses trucking services, and that companies that count, reecord, and report Value Added Tax on the consumers of services on goods subject to Value Added Tax.The method in this research is using descriptive analysis which is describe the case studies and literature. Case studies conducted in PT TAJUR Jakarta while literature conducted by collecting data from the literature relevant to the Value-added tax. Pursuant to result of obtained research from the study,the company calculating, recording and reporting properly and in accordance with the Law No. 42 of 2009,using the rate of 10% for each taxable service / goods taxable, and also the results obtained also that the company has to deposit and tax reporting using e-SPT return and paid through the bank by the 15th of each month after the end of the tax period in accordance with law No. 42 of 2009 on Value Added Tax.
A RARE PERIODONTAL MANIFESTATION OF TUBERCULOSIS: REPORT OF TWO CASES
Authors: Javiya Dr. Samit , Bhailume Dr. Pallavi Sunil , Bhansali Dr. Ashok , Bafna Dr. Harshal , Tripati Dr. Ripunjay , Nigam Dr. Meghna 
Published: October 2019

Tuberculosis (TB) is one of the world’s deadliest communicable diseases. TB ranks the second leading cause of death from infectious diseases worldwide. It usually affects the lungs, TB bacilli can spread hematogenously to other parts of the body and this also includes mandible or maxilla. It can occur in the mouth involving the tongue with very unusual features and forms. So oral lesions, although rare, are very important for early diagnosis and interception of primary tuberculosis.
Keywords: Tuberculosis, Tuberculous Osteomyelitis, Ulcers
COMPARATIVE OUTCOMES BETWEEN INHALED BUDESONIDE AND ORAL MONTELUKAST IN MILD PERSISTENT CHILDHOOD ASTHMA
Authors: Mane Dr Sushant , Rampur Dr Pareekshit Prakash , Rajagara Dr Sakina Shabbir 
Published: October 2019

Background: Asthma is a heterogeneous disease, usually characterized by chronic airway inflammation. It is defined by the history of recurrent respiratory symptoms such as wheeze, shortness of breath, chest tightness and cough that vary over time and in intensity, together with variable expiratory airflow limitation.
Aim: To compare the clinical efficacy of oral montelukast with inhaled budesonide as controller medication in mild persistent childhood asthma.
Methods: 54 Children of both genders aged 3 to 12 years, diagnosed as mild persistent childhood asthma in OPD and in pediatric indoor admissions at the tertiary care Hospital in Mumbai were enrolled in this randomized prospective parallel-group comparative study. 28 (51.9%) patients of group A were started on Oral montelukast & 26 (48.1%) of group B were started on inhaled budesonide.
Results: Amongst patients of Group A, 9 were asymptomatic & 19 were symptomatic at 4 weeks of treatment.10 were asymptomatic & 18 were symptomatic at 3 months of treatment. P-Value was 0.09 suggesting no significant change/improvement in control of asthma symptoms at 3months than at 4 weeks in children treated with oral montelukast. Out of 26 patients of Group B, 6 were asymptomatic & 20 were symptomatic at 4 weeks of treatment. 17 were asymptomatic & 9 were symptomatic at 3 months of treatment. P-Value was 0.046 suggesting a statistically significant improvement in control of asthma symptoms at 3 months than at 4 weeks in children treated with inhaled budesonide.
Conclusion: More children on inhaled budesonide were controlled on their asthma symptoms, required significantly less reliever medications, had lesser episodes of night awakening due to asthma symptoms and had improvement in their day-time symptoms and activity than those on oral montelukast.
A STUDY ON RIGHT ILIAC FOSSA MASS
Authors: Verma Dr. Pradeep Kumar , Kantva Dr. Sanvar Mal 
Published: October 2019

Background: Patients with mass in the right iliac fossa may confront the surgeon, pediatrician or gynecologist. Thus, thorough understandings of the anatomy and pathological process that may occur within the abdomen are essential for an accurate diagnosis and plan of treatment.
Methods: 100 patients with signs and symptoms of right iliac fossa mass admitted Hospital were identified and were studied by taking detailed clinical history, physical examination and were subjected o various investigations like x ray erect abdomen, chest x-ray, contrast x-ray.
Results: In this study of 100 cases 86 % of cases were related to appendicular pathology either in the form of appendicular mass or appendicular abscess. There were 3 cases of ileocaecal tuberculosis.
Conclusion: This study showed that appendicular mass is the commonest pathology in right iliac foss.
Keywords: Appendicular mass, ileocaecal tuberculosis, carcinoma caecum, right iliac fossa mass
TO OBSERVE ANY ADVERSE EFFECT OF MIDAZOLAM DOSES IN PEDIATRIC PATIENTS AS A PREMEDICATION.
Authors: Pandit Dr. Deepak 
Published: October 2019

Background: Study was conducted on 60 patients of both sexes taken for various surgical procedures taking from 30 to 90 minutes at Index Medical College Hospital & Research Centre, Indore, from Jan 2012 to Dec 2012.
Result: More of the children in the control group (25%) were anxious on reversal of residual paralysis than in the 0.5 mg/kg dose group and the 0.75 mg/kg dose group (5%, 0%, resp.)
The number of children who were drowsy but arousable was the highest in the 0.75mg/kg dose group (50%) followed by the 0.5 mg/kg dose group (20%) and the control group (10%). The differences observed between the 0.75mg/kg dose group and the control group were statistically significant. Also, the percentage of children who were calm were significantly higher in the
0.5 mg/kg dose group (75%) compared to the control group (25%).
Most of the children in the three groups recovered spontaneous ventilation and could be extubated within 5 minutes.
However, 2 children in each of the 3 groups were extubated within 5–10 minutes of reversal. Recovery of spontaneous ventilation and extubation was delayed by over 15 minutes in 2 children in the 0.75 mg/kg dose group. Midazolam dose did not impact the overall recovery times for children in any of the 3 groups, as the average time interval from premedication to full recovery was similar for all 3 groups.
Conclusion: Observation were made in terms of pulse rate, respiratory rate,Spo2, patient's acceptance of the medication, reaction to separation from parents, sedation scores, and recovery conditions. No side effects reported with Midazolam syrup like nausea, vomiting, hiccoughing, apnoea and laryngospasm.
Keywords: Adverse, Midazolam, Premedication & Paediatrics.
TO ASSESS SUBCLINICAL RNFL THICKNESS LOSS IN THE FELLOW EYES OF PATIENTS OF DEMYELINATING DISEASES.
Authors: Joshi Dr. Mita V. , Mahashabde Dr. Sudhir 
Published: October 2019

An was Observational clinical study conducted on 30 patients who attended the OPD of upgraded department of Ophthalmology, Index Medical College Hospital & Research Centre, Indore. 60 eyes of 30 different patients of diagnosed cases of multiple sclerosis, neuromyelitis optica, and clinically isolated syndrome who had an H/O attack of Optic neuritis.
Result: The difference between overall RNFL thickness in affected eyes and Fellow eyes is statistically significant. Chi square value is - 14.16.P value- 0.006 (<0.05)
Severity of RNFL thickness loss in affected eyes of NMO (45.5µm; 83.34%) is more than MS (66.15µm; 65%). In CIS, RNFL thickness is highest (111.5µm)
Conclusion: Severity of RNFL thickness loss is associated with the severity of visual impairment. Hence, can predict the progression of visual impairment in demyelinating diseases. Hence, evaluating the axonal damage, severity of visual impairment by measuring RNFL thickness loss is extremely useful in assessing the progression of visual loss and progression of demyelinating diseases.
Keywords: RNFL, Eyes, Demyelinating & Subclinical.
A STUDY ON PREVALENCE OF DRY EYES IN A TERTIARY PRIVATE HOSPITAL
Authors: . Dr. Rajani 
Published: October 2019

Introduction: Dry eye disease (DED) is a multifactorial ocular surface disease characterized by symptoms of discomfort, irritation, and visual disturbance. Dry eye disease (DED), either alone or in combination with other conditions, is a frequent cause of ocular irritation that leads the patients to seek ophthalmic care
Materials & Methods: 150 study subjects were enrolled for the study. A cross-section hospital-based, observational study was conducted.
Results: Among the study subjects the maximum were from 61-70 year age group, followed by 51-60 year age group. Prevalence of DED was detected in 30%.
Keywords: Dry eye, Kadapa, Meibomian gland dysfunction, Tear film breakup time
SPECTRAL ENTROPY FOR ASSESSING THE PATIENT RESPONSIVENESS DURING PROPOFOL/FENTANYL SEDATION IN DAY CARE SURGERIES
Authors: Singh Dr Shalendra , Taank Dr Priya 
Published: October 2019

Background: For day care surgery under monitored anesthetic care, precise monitoring of sedation depth facilitates optimization of dosage and prevents adverse complications from over sedation. Conventionally subjective sedation scales, such as the Modified observer’s assessment of alertness/ sedation scale (MOAA/S) have been widely utilized for sedation monitoring. The newer monitoring called entropy is considered to be beneficial for objective assessment with combined use of opioids and hypnotics if applied. The primary objective is to determine measurement of entropy as a marker for measuring depth of anaesthesia.
Methods: Two groups P and PF ( with 25 patients each) received either propofol 1mg/kg followed by maintenance infusion of 250 mic/ kg/hr whereas “PF”group received additional single dose of fentanyl 2 mic/kg respectively. The values of response entropy (RE) and state entropy (SE) corresponding to each MOAA/S (5 to 0) were determined.
Results: The patient’s demographic profile and clinical characteristics were comparable in both the groups. No difference observed in duration of anaesthesia and surgery in both groups. No difference observed in MOAA/S in both groups. The results shows a highly significant differences in the observed means of SE, RE, MAP and HR with considerably higher mean values in group P (p<0.0001). However other parameter such as SPO2, ETCO2 and RR were almost comparable in both groups.
Conclusion: The mean value of SE and RE in group P and PF indicates that deeper plane of anaesthesia is observed in PF group. It is concluded that in assessing the level of hypnosis during intra-operative sedation in MAC, entropy corresponds to MOAA/S and increases or decreases proportionately depending upon increase or decrease level of sedation. Hence from these results it is proposed that entropy monitoring is a reliable monitoring index of anaesthesia depth in MAC.
Keywords: Entropy, Propofol, Sedation, Day care surgery, Observer’s assessment of alertness/ sedation scale, Monitored anaesthesia Care