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Impaired Stimulated Pancreatic β-Cell Responsiveness is a Dominant Feature of Bisphenol A-Associated Metabolic Dysfunction in Type 2 Diabetes: A Cross-Sectional Analysis of Adjusted Associations in an Indonesian Cohort Yulianto Kusnadi; Ardianto Ardianto; Ratna Maila Dewi Anggraini; Sudarto Sudarto; Imran Imran
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 9 No. 10 (2025): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v9i10.1410

Abstract

Background: Exposure to the endocrine-disrupting chemical bisphenol A (BPA) is a suspected contributor to the type 2 diabetes mellitus (T2DM) pandemic. This study aimed to move beyond simple correlation and investigate the adjusted association between urinary BPA and the dual pathophysiological defects of T2DM—insulin resistance and pancreatic β-cell failure—with a novel emphasis on contrasting basal versus stimulated β-cell function in an understudied Indonesian cohort. Methods: In a cross-sectional study, 40 patients with T2DM were recruited from a tertiary hospital in Palembang, Indonesia. Urinary BPA was quantified by liquid chromatography–mass spectrometry (LCMS). Insulin resistance was assessed by the homeostasis model assessment of insulin resistance (HOMA-IR). β-cell function was evaluated using the C-peptide index (CPI) at fasting and 1-hour post-75g oral glucose tolerance test (OGTT). Multivariable linear regression models were constructed to determine the association between urinary BPA (log-transformed) and metabolic indices, adjusting for age, gender, and body mass index (BMI). Results: After adjusting for confounders, higher log-urinary BPA remained a significant independent predictor of higher log-HOMA-IR (β = 0.58, 95% CI: 0.31-0.85, p < 0.001). BPA was also independently associated with poorer β-cell function, showing a significant inverse association with the fasting CPI (β = -0.45, 95% CI: -0.73 to -0.17, p = 0.003). Critically, this association was markedly stronger and more profound with the 1-hour stimulated CPI (β = -0.79, 95% CI: -0.99 to -0.59, p < 0.001). The variance in stimulated CPI explained by the model (R2) was substantially higher than for other indices. Conclusion: Higher environmental BPA exposure is independently associated with both heightened insulin resistance and compromised β-cell function in T2DM. The distinctly stronger association with impaired stimulated β-cell secretion, even after adjusting for key confounders, identifies a critical mechanism by which BPA may accelerate functional β-cell exhaustion, the pivotal event in T2DM progression.
Analisis Penerapan Perhitungan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai (PPN) pada PT. PMP Tahun 2023 Deby Samarta; Uswatun Khasanah; Triana Yuniati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1439

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.
Pengaruh Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur Azzahra Nabilla; Amor Marundha; Uswatun Khasanah
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh kualitas layanan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak umkm di wilayah jakarta timur. Metode penelitian ini menggunakan metode penelitian kuantitatif dimana objek yang digunakan merupakan Suku Dinas Perindustrian Perdagangan Koperasi Usaha Kecil dan Menengah Jakarta Timur. Penelitian ini dilakukan dengan menggunakan simple random sampling. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah 200 responden. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis (hypothesis testing) dengan menggunakan structural equitation model (SEM) SmartPLS 4.0. Hasil penelitian ini memberikan penjelasan bahwa variabel Kualitas Layanan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur. Penelitian ini memiliki keterbatasan objek penelitian yang hanya dilakukan pada masyarakat khususnya di wilayah Jakarta Timur. Hal ini dapat menjadi saran untuk peneliti selanjutnya. Kebaharuan dalam penelitian ini menggabungkan variabel Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak UMKM.
Co-Authors ', Gusnardi Gusnardi ', Makhdalen ', Ngadlan . Zulfan A. Ahmad Ridha A.Marjuni Marjuni Aang Kunaifi Abd. Charis Fauzan Abdul Halik Abdul Halim Harahap Achmad Hidayatullah, Achmad Adam Suar Addini, Tsabbita Adi Sulistiyono Afiani, Kunti Dian Ayu Afna Azam Firdaus Afrianto Afrianto Agung Nur Cahyanta, Agung Nur Agus Rofi’i Ahmad Afif Ahmad Zainun Aida Amaliya Aini Fudhla Aisyah Aisyah AKMALLUDIN AKMALLUDIN Al arif, Mohammad Anam Al Rida Miftahul Hayati Aldian Maulana Alfindo, Nico Dian Alimun Alimun Aloysia Hermanita Alviani Zulfika Siallagan Amaluddin Amaluddin, Amaluddin Amellia, Putri Rizqi Amor Marundha Ananta M, Sachrasdhani Anas Munaji Anastasia Restu Pratiwi Andi Halimah Andi Halimah Apolonia Luto Ardy ambar saputra Arini Eka Jaya Prastiti Arlina Sandi Aslindawati Aslindawati Asri Wulan Fadillah Sari Aurelia Lulu Heny Salsabila Ayu Andriani Azhar Azhar Azhar Azhar Azzahra Nabilla Badar, M Besse Marjani Alwi Blandina Hendrawardani Bugiono, Bugiono Bulkaini (Bulkaini) Bunalan Murtala, Windi Putri Lestari Burhanudin Harahap Cah Dayani Saragih Cesaria Rindu Dara Chadafi, Muamar Choiri Cindy Sofia Nanda Daeng Ayub Darim, Abu Darmiatun Dias Darmiatun Dias, Darmiatun Dias Darmiatun Daviq Chairilsyah Deby Samarta Dedi Irawan Defirna Indah Safitri Desni Elita Dewi Sartika DEWI SARTIKA Dewi wahyu lestari Dhini Gusshandri Darni Diangsa Wagian, Diangsa Didin Ferdiansyah Dimas Fathur Rahman Dini Wahyuni Dini Wahyuni Djoko Kisworo Domas Nurchandra Pramudianti Dudung Burhanuddin Efriza, Reni Eka Jaya Subadi Eka Putri Savarita Elfira Nurul Aini Elfira Oktarina Elsya Mayori Enny Yuliani Ervawaty Ervawaty Fahamsya, Arifina Fajar Setiawan Farah Istinasiwi Fatah, Muhammad Saifulloh Fathoni, M. Yazid Fatimah Azzahro Fatmawati Fatmawati Fatya Nisa Salsabila Febrina Cahyaningtias Feri Justinus Sitanggang Fikri Jayyid, Difa’ul Filma Alia Sari Fima Alia Sari Fitri Nurlaila Franciscus, Finder Fudhla, Aini Gani Harya Harya, Gani Harya Gani Haryana Gani Haryana Gani Haryana Gani Haryana Gde Bidura Ghufroni, Ghufroni Gimin Gimin Gimin Gusnardi, Gusnardi Haeratun Haeratun, Haeratun Hafiza Hafiza Arisandi Halisah Halisah Hamidin Hamidin Hanifah Hanifah hanifah hanifah Hany Uswatun Nisa Hardianto Rahman Hardisem Syabrus Hardisem Syabrus Harijani, Nenny Haryana Gani Hasan, Muh Hasnah Faizah AR Hendrik Suryadi Hendripides &#039; Hendripides Hendripides Hendripides, Hendripides Henny Hendrawita Henny Indrawati Henny Indrawati Henny Indrawati Henny Indrawati Herman Hidayat Hidanah, Sri Hierro Chosha Putro Husein Mahmud I Made Narsa Ibrahim Nasbi Ibrahim, Lalu Adnan Idris Idris Imanah, Fatimah Nurul Imran Imran Ina Sufriani Indah Kurniyawati Indah Nurvindyanti Ipang Mei Esajati Dwi Angga Irmayu, Aida Ishak Ishak Isjoni Isjoni Istiqomah Istiqomah Istiqomatul Chasanah Ita Surayya Jamaluddin Jamaluddin JAMALUDIN januarlis januarlis Jaswan, Jaswan Jayawarsa, A.A. Ketut JULIANTO Jumadi, Joko Khasanah, Sarifatun Khoiri, Khoiri Kiki Elviora Vrismatia Kirana, Amelia Lintang Putri Kriswidijatmoko, Mikael Adi Kurnia Senantiasa Zai Kurniawan, Egy Kusumawati, Kusumawati Lala Yetriana Lalu Adnan Ibrahim Lalu Ahmad Zainuri Lasti Sulastri Lasti Sulastri Leni Marlina Leni Rosmita Lestari, Tuti Indra Lestariningsih Lestariningsih Lilia Pasca Riani Lindawati Lindawati Lisdayanti Lovela, Aprinda Ratna M. Alfian Fallahiyan M. Safri Sholahudin M. Yogi Riyantama Isjoni M.Ghufron M.Yogi Riyantama Isjoni Isjoni Ma'ruf, Mochamad Mahdum Makhdalena Makhdalena Makhdalena Makhdalena Makhdalena, Makhdalena Mardianawati, Mardianawati Marzuki Marzuki Maswati, Maswati Maulina Amany Mawarni Auliah Maya Jovita Maya Puspita Ningrum Meirza Nanda Faradita Meiza Hestuti Melia Putri Melinda Yani Melisa Romiyanti Manurung Mifta Rizka Mifta Rizka Rizka Mimi Suriani Suriani Mira Ulfa Joza Misnawati Misnawati Mochamad Buqori Muslim Moh. Rizal Budi Anggara Muh. Rapi Muhammad Haikal Fikri Muhammad Husnur Rofiq Muhammad Ikbal Muhammad Ikhsan Muhammad K. Ridwan Muhammad Khoidar Atho Muhammad Rapi Muhammad Ridho Alfa Robby Muhammad Zaynuri Muharatun Muharatun Muji Burrohman Mujihari, Mujihari Mujiono Mujiono Muliati, Lisdewi Multisari Fatra Multisari Fatra Munirah Munirah Munirah Munirah Musakir Salat Musmulyadi Musmulyadi Mustafidin, Ahmad Myda Lanniati Nadin Azka Aulia Lil Ifta Nadya Alvi Rahma Naila , Ishmatun Namira Kafka Maulidya Nasoni Okta Rice Nasution, Donni Alnis Naziah, Risyatun Neni Hermita Ningsih Fadhilah Nur Afrizqy Aksahra Nur Annisa Nur Galib Nur Mufarokhah nur subiantoro Nurfadillah Nurfadillah Nurhidayah Malik Nurmaliza Nurmaliza Nurmaliza, Nurmaliza Nurmaliza, Nurmaliza Nursofian Nursofian NURUL KHOTIMAH Oktaviani, Dwi Indah Panata Bangar Hasioan Sianipar Patiar Sitompul POPI ASTARI Purwoko, Agus Putri Rahmalasari Putri Utami, Putri Putri, Anisa Eka Putri, Monica Hattasyah Apriliana R M Riadi Rabi Atul Adawiya Raharjo, Dadik Rahma, Nadya Alvi Rahmad Danel Rahmayani Raisah Nur Hotimah Ramadhani, Dinda Ardelia Ramadhona, Selamat Febriadi Randi Meifrima Rasmiwetti Rasmiwetti, Rasmiwetti Ratna Maila Dewi Anggraini Rayuri, Intan Reni Efriza Restu Pertiwi, Yulinda Restu Restu Reza Rifanda Dwi Candra Maulana Ria Lestari Rice, Nasoni Okta Ridhan Rizki, Lalu Erkana Rifqi Munadi Rindang Suci Amalia Risa Oktaviona Riska Amelia Risyatun Naziah RM Riadi RM Riadi RM. Riadi Rochima Fauqa Muamalah Rohayu Romy Azhar Rona Holong Sitohang Rosdiana Rosdiana Rosdiana Rozi, Muhammad Fahrur Rts Sherly Dwijayanti Ruliaty Ruliaty, Ruliaty Ruth Maoeli Lorenza Damanik Safitri, Yolani Saharuddin Saharuddin, Munawir Salis Irvan Fuadi Salma Mayviana Zahrani Sapriadi Sapriadi Sapriadi, Sapriadi Saumantri, Theguh Seilia Pebrioni Seda Sekarningrum, Ardiyani Septian Nur Ika T Septiningsih, Dwi Setiawan, Budhy Setyawan, Boedi Shafira Azhar Shehah Nadhifatus Sayyida Sherry Adelia Natsir Kalla Sinaga, Uci Angelin SiskaTio AraIto Tio AraIto Siti Hamisah Soeharsono Soeharsono Sri Kartikowati Sri Kartikowati Sri Kartikowati Sri Lestari St. Wardah Hanafie Das Suardi Suardi Suarman Suarman Suarman Suarman Suarman Sudarto Sudarto Sufriani, Ina Suheri Suheri Sukarno Sukarno Sulaiman Saat Sulina Surika Hutani Surika Hutani, Sulina Surika Hutani Surika Sumarno &#039; Sumarno . Sumarno Sumarno SUMIYATI SUMIYATI Supardan Mansyur Supardan Mansyur, Supardan Supriadi Supriadi Surayya, Ita Susi Susanti Susilawati, Susilawati Suspita Juliana Syafriani, Septia Syahruddin Syakdanur Nas Syakdanur Nas, Syakdanur Syamsiar, Syamsiar Taromi Taromi Taufik Hidayatulloh TEGAR HARBRIYANA PUTRA Tofan, Ali tri wahyuni TRIANA, ENDANG SHYTA Tundreng, Syarifuddin Ula, Vivi Ni’matul Umar Sulaiman Usman Usman Vera Viani Vera Viani Viani, Vera Viona Amelia Vitalia Januarti Wahyu, Lilik Warda, Novida Wardiana, Nurul Ika Warsito, Sunaryo Hadi Wicaksono, Rizky Rahadian Widiharsa, F.A Widiharsa, Fransiskus Asisi Widya Paramita Lokapirnasari Winda Yostasia Wulandari Wulandari Wulandari, Della Puspita Yesni Nopy Yoga Ari Cahyadi Yoyon Kasnadi Yulianti, Meti Yulianto kusnadi Yuni Lessari Yuniati, Triana Yusra, Yusra Yuyun Titasari Zamrodatin, Mamik Zulfam Saam Zulfan Saam Zulfan Saam Zulkifli N Zulkifli N Zulkifli Zulkifli