Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dentika Dental Journal Al-Kharaj: Journal of Islamic Economic and Business
Teddy
Unknown Affiliation
Dentistry Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
MICROLEAKAGE OF SAUCER-SHAPED CLASS II COMPOSITE RESIN RESTORATION: KEBOCORAN MIKRO PADA RESTORASI KLAS II RESIN KOMPOSIT BERBENTUK SAUCER Teddy; Trimurni Abidin; Listiani Nurul Huda
Dentika: Dental Journal Vol. 18 No. 3 (2015): Dentika Dental Journal
Publisher : TALENTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.523 KB) | DOI: 10.32734/dentika.v18i3.1962

Abstract

Filling techniques influence in reducing polymerization shrinkage which cause microleakage. Besides, the use of matricesalso contributes to achieve good marginal ridge. This study was aimed to examine the effect of filling techniques and theuse of matrices on microleakage of saucer-shaped Class II restorations. Mandibular premolar specimens were prepared insaucer-shaped cavity design, then they were divided into eight groups according to filling techniques (bulk orincremental), the use of matrices (circumferential or sectional), and whether load was provided or not. Specimens wereimmersed in saline for 24 hours, then thermocycled, later immersed in 2% methylene blue for 24 hours. Micro gap wasmeasured by scoring dye penetration in specimens that were sectioned mesio-distally under a stereomicroscope with 20xmagnification. Furthermore, visual analysis was performed under Scanning Electron Microscope to examine themicroleakage in details. Statistical analysis with Kruskal-Wallis test and Mann-Whitney test demonstrated that bulk andincremental filling techniques were not significantly different in microleakage (p> 0.05). This study also demonstratedthat the use of matrices was significantly different in microleakage in different filling techniques (p< 0.05), whether loadwas provided or not. This study showed that the use of matrices was important in reducing the microleakage in saucershapedClass II restorations.
The influence of accountant competence and accounting applications on the quality of financial reports which impacts the determination of tax payment values. teddy; Ida Rosnidah; Irwan Sutirman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9149

Abstract

The quality of financial reports plays a crucial role in ensuring accurate and fair determination of tax payment values. This study aims to analyze the influence of accountant competence and the use of accounting applications on the quality of financial reports and their subsequent impact on tax payment determination. Accountant competence is reflected in technical skills, professional knowledge, and compliance with accounting standards, while accounting applications are viewed as tools that support accuracy, efficiency, and consistency in financial data processing. This research employs a quantitative approach by examining the relationships between accountant competence, accounting applications, financial report quality, and tax payment values. The findings indicate that higher accountant competence and effective utilization of accounting applications contribute positively to the quality of financial reports. Improved financial report quality, in turn, enhances the reliability of tax calculations and supports proper tax payment determination. These results highlight the importance of continuous professional development for accountants and the adoption of reliable accounting applications to strengthen financial reporting and taxation processes. This study is expected to provide practical insights for organizations, policymakers, and tax authorities in improving financial reporting quality and tax compliance.
Co-Authors Ida Rosnidah Irwan Sutirman Listiani Nurul Huda Trimurni Abidin