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An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America Manurung, Annisa Melissa; Basuki, Hardo
Gadjah Mada International Journal of Business Vol 12, No 1 (2010): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA) U.K. Sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to 2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the reporting. Secondly, there is even stronger evidence that management has the control over the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not management who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting.
Physiological Value of Heart Rate, Respiration and Rectal Temperature of Wild-Captive Dugong (Dugong dugon)–A Case Study in Lingayan Island Aryani Sismin Satyaningtijas; Agik Suprayogi; Ardiansyah Nurdin; Huda S. Darusman
HAYATI Journal of Biosciences Vol. 26 No. 4 (2019): October 2019
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.634 KB) | DOI: 10.4308/hjb.26.4.147

Abstract

This study aims to obtain the physiological value of dugongs that live in natural habitats (in-situ) as protected wildlife, namely on the coast of Lingayan Island, Toli-Toli Regency. Wild dugongs caught on the beach were put into a net cage. After 14 days of living in a beach cage, measurements of heart rate, respiration, and body temperature were measured using non-invasive methods. This study showed that the value of heart rate, respiration, and body temperature were measured (80.00±17.32) beats/minutes, (17.33±6.80) inspiration/minute, and (32.75±0.07)°C. This physiological value is higher when compared to dugongs that live in captivity, this is likely due to the process of homeostasis through physiological adaptation mechanisms. The physiological value of the dugong is very important for the advancement of dugong animal health science and technology. Besides this finding can be a medical reference that is very useful for veterinarians in the diagnostic and therapeutic process.
Dinamika profil hematologi dan rasio netrofil:limfosit monyet ekor panjang (Macaca fascicularis) pada pengaturan mikroklimat ruangan Ridzki M.F. Binol; Agik Suprayogi; Huda S. Darusman
Jurnal Ilmu Pertanian Indonesia Vol. 15 No. 2 (2010): Jurnal Ilmu Pertanian Indonesia
Publisher : Institut Pertanian Bogor

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Abstract

The aim of this study was to obtain the profile of physiological hematology (erythrocyte, PCV, Hb, MCV, MCH, MCHC, and leukocyte) and the profile of ratio between neutrophil and lymphocyte of long-tailed macaque (Macaca fascicularis) in different microclimate conditions due to the room's temperature and humidity setting. The symptom of stress was also observed in this study. The research used 10 male macaques aged of 4 until 5 years old which placed in room temperature and humidity of 29,00±1,95°C and 79,52±1,57% respectively 7 days for adaptation period. Further more, the room temperature and humidity were set into 25,79±1,16°C and 80,19±9,05°/o during 14 days for treatment period. For the last treatment, macaques were reconditioned in room temperature and humidity of 29,00±1,95°( and 79,52±1,57°/o during 14 days for post-treatment period. Blood samplings were collected through femoralis vein on last day of adaptation period, continued with treatment and post-treatment periods as the day 1, 4, 7, 14, and 28. The results showed that there were not significant difference by room temperature and humidity setting to hematology and neutrophil: lymphocyte ratio. It could be proven by all parameters score obtained were still in normal ranges compared to literatures. There was also no stress symptom based on neutrophil:lymphocyte ratio measurement. Condition with room temperature and humidity of 25,79±1,16°C dan 80,19±9,05% regarded as the most suitable condition for long-tailed macaque'slife.
Perbandingan nilai fisiologis kardiorespirasi dan suhu rektal anjing kampung dewasa dan anak Agik Suprayogi; Huda S. Darusman; Iqbal Ngabdusani
Jurnal Ilmu Pertanian Indonesia Vol. 14 No. 3 (2009): Jurnal Ilmu Pertanian Indonesia
Publisher : Institut Pertanian Bogor

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Abstract

Dog is man's favorite companion animal and they are also beneficial as an animal model in biomedical research. So far, the Indonesian native dog's physiological values for diagnostic or research purposes, was based on literature which differed in breeds, geography and age variety. Furthermore, there is little publication on Indonesian native's dog physiological value which emphasize on its age variety, specially its comparative study between adult and puppies. Comparative parameters which were used in this study were heart rate {HR), respiratory rate {RR), non-invasive blood pressure {NIBP) and rectal temperature {RT). The study utilized fifteen Indonesian native dogs. The result showed a significant {p< 0.05) higher HR's values on puppies to adult, which are 152.50±14.76 and 95.93±23.7 beat per minute), respectively, while the RT's were lower on puppies to adults {37.53±0.29 and 38.23±0.73 °C, respectively). The NIBP's values were significantly lower on puppies to adult, which are systole {83.93±13.29 Vs 129.68±24.45 mmHg), diastole {37.50±16.31 Vs 72.96±20.33 mmHg) and mean blood pressure values {58.21±13.30 Vs 91.82±24.34 mmHg). The insignificant result was found on RR values which are 26.50±7.93 and 28.21±14.34 for puppies and adult, respectively. The main reason for the differences in above parameters among puppies and adult can be defined by their metabolic rate and growth process.
Profil Tekanan Darah Normal Tikus Putih (Rattus norvegicus) Galur Wistar dan Sprague-Dawley Setyo Widi Nugroho; Kanti Rahmi Fauziyah; Dondin Sajuthi; Huda Salahudin Darusman
Acta VETERINARIA Indonesiana Vol. 6 No. 2 (2018): Juli 2018
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.807 KB) | DOI: 10.29244/avi.6.2.32-37

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Tikus putih (Rattus norvegicus) merupakan hewan coba yang digunakan untuk penelitian biomedik. Penelitian ini bertujuan untuk memberikan nilai tekanan darah normal tikus putih dengan galur (Wistar dan Sprague-Dawley) dan jenis kelamin yang berbeda melalui pengukuran tekanan darah non-invasive. Pengukuran tekanan darah dengan menggunakan instrumen CODA® pada 20 ekor tikus putih. Profil tekanan darah yang diukur meliputi tekanan darah sistolik, diastolik, tekanan arteri rata-rata, denyut jantung, dan aliran darah pada ekor. Nilai tekanan darah sistolik, diastolik, dan tekanan arteri rata-rata pada galur Sprague-Dawley lebih tinggi secara signifikan (P<0.05) dibandingkan Wistar. Tikus putih galur Sprague-Dawley jantan memiliki profil tekanan darah diastolik dan tekanan arteri rata-rata yang lebih tinggi secara signifikan (P<0.05) dibandingkan betina. Galur Wistar jantan menunjukkan profil tekanan darah yang lebih tinggi dibandingkan betina namun tidak berbeda secara signifikan (P>0.05). Sprague-Dawley jantan menunjukkan hasil tekanan darah diastolik dan tekanan arteri rata-rata yang lebih tinggi secara signifikan (P<0.05) dibandingkan Wistar jantan. Studi ini menekankan pentingnya memilih ras dan jenis kelamin hewan coba tikus dalam studi kardiovaskuler.
Risk Assessment of The Use of Colistin Sulfate In Broiler Due To Escherichia coli Resistance In Broiler Flocks Maria Fatima Palupi; Etih Sudarnika; I Wayan Teguh Wibawan; Huda Shalahudin Darusman; Hera Maheshwari
Acta VETERINARIA Indonesiana 2019: Special Issues
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.096 KB) | DOI: 10.29244/avi.0.0.14-23

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The risk assessment of antimicrobial resistance is very important to determine the risk of decreasing antimicrobial efficacy can be used as a basis for policymakers in allowing or prohibiting the use of an antimicrobial. This study aims to assess the risk of using colistin against E. coli resistance in the broiler flock. Risk assessment is carried out qualitatively using primary data, interviews, and secondary data. To obtain primary data various studies were carried out including monitoring the prevalence of colistin-resistant E. coli and mcr-1 also mcr-2 genes in broiler flocks, mcr-1 gene transfer from E. coli to Salmonella Enteritidis, mcr-1 gene sequencing, mutant selection windows of colistin against E. coli, and also multiresistant of E. coli colistin-resistant. Assessment of the risk of E. coli colistin-resistant in the broiler flocks through direct contact with live broiler flock environment with the resulting assessment is a medium risk with low uncertainty. Since colistin sulfate is very critically important for humans, the reduced use of colistin sulfate in animal production is necessary to reduce the risk of resistance. Reducing the use of colistin sulfate requires the collaboration of various sectors such as the government, veterinary drugs industries, farmers, and consumers.
PAT-6 Brain Histopathology of Cynomolgus Monkey (Macacafascicularis) with Memory Impairment Indicated by Alzheimer Type Neurodegenerative Disease Vinka Aftinata Kusumaputri; Huda Shalahudin Darusman; Dewi Ratih Agungpriyono
Hemera Zoa Proceedings of the 20th FAVA & the 15th KIVNAS PDHI 2018
Publisher : Hemera Zoa

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The study is about the degenerative lesion found in nine cynomolgus monkeys that showed decline cognitive function during theirold age life. In previous studies, the brain of these cynomolgus monkeys has been tested positive for amyloid deposits by using the ELISA test.
Inovasi Formula Produk Hand Rub Berbasis Alkohol sebagai Upaya Efisiensi Pengelolaan Sediaan Farmasi di Rumah Sakit Ahmad Subhan; Wasmen Manalu; Min Rahminiwati; Huda Salahudin Darusman
Majalah Farmasetika Vol. 4, Supl. 1, Tahun 2019
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/mfarmasetika.v4i0.25891

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Telah dilakukan penelitian dalam rangka inovasi produk hand rub alcohol base. Hand rub adalah sediaan antiseptik yang digunakan untuk membersihkan tangan tanpa menggunakan air. Formula yang digunakan dalam penelitian ini adalah kombinasi Etanol 96%; H2O2 3% ; Gliserol 98% ; Aqua Steril ad. total volume. Tujuan penelitian ini untuk menciptakan sediaan hand rub alcohol base yang bermutu dan terjangkau (efisien) dibandingkan dengan produk pabrikan yang ada di Indonesia. Metode yang digunakan dengan hand rub dibuat dalam prosedur bersih, dalam sediaan akhir 500 mL. kadar akhir kandungan alcohol sediaan hand rub harus minimal >80%. Untuk mengetahui mutu sediaan handrub dilakukan dengan uji percentage kill, dengan menggunakan sampel bakteri : Escherichia Coli; Staphylococcus epidermidis; Pseudomonas aeruginosa; Methicillin resistance staphylococcus aureus (MRSA). Pembuatan produk hand rub dilakukan di Instalasi Farmasi RSUP Fatmawati; pengujian percentage kill dilakukan di Laboratorium mikrobiologi Universitas Indonesia (UI) Jakarta. Berdasarkan hasil uji percentage kill diketahui bahwa pada menit kontak ke 1;2 dan 5, untuk bakteri Escherichia Coli diketahui mengalami eradikasi 99,90%. Begitu juga untuk Staphylococcus epidermidis, diketahui untuk waktu kontak pada menit ke 1;2 dan 5, nilai percentage kill adalah 99,90%. Untuk bakteri Pseudomonas aeruginosa diketahui pada waktu kontak menit ke 1;2 dan 5, nilai percentage kill adalah 99,90%. Sama halnya dengan bakteri MRSA, diketahui pada waktu kontak menit ke 1;2 dan 5, nilai percentage kill adalah 99,90%. Hal ini menunjukkan bahwa hasil kualitas produk hand rub adalah baik, karena berdasarkan hasil Uji percentage kill diperoleh nilai untuk tiap waktu kontak ≥90%. Nilai Efisiensidiketahui, harga produk hand rub alcohol base dengan kadar akhir alcohol >80%. Di e-catalogue LKPP tahun 2018 sebesar Rp.78.750/botol 500 mL. Diketahui untuk biaya yang dihabiskan dalam pembuatan sediaan hand rub inovasi produk ini sebesar Rp.30.500/botol 500 mL. Untuk selama periode tahun 2018, hand rub yang digunakan di RSUP Fatmawati sebanyak 15.600 botol 500 mL, dengan rata-rata penggunaan tiap bulan adalah 1.300/botol 500 mL. Sehingga dengan diimplementasikannya produk ini di RSUP Fatmawati Jakarta maka nilai efisiensi yang diperoleh selama tahun 2018 adalah Rp.752.700.000 (tujuh ratus lima puluh dua juta tujuh ratus ribu rupiah).
Perbandingan Nilai Kardiorespirasi dan Suhu Tubuh Dugong Dewasa dan Bayi COMPARISON OF CARDIORESPIRATION RATES AND BODY TEMPERATURE IN ADULT AND BABY DUGONG Agik Suprayogi; Sumitro -; Megawati Iskandar; Rika Sudranto; Huda Salahudin Darusman
Jurnal Veteriner Vol 8 No 4 (2007)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

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Abstract

A study to compare the physiological values (heart beat and respiration rate, body temperature, and electrocardiogram/ECG) between adult dugong (AD) and baby dugong (BD) was carried out. The dugong’s physiological values were examined by patient monitor. The results showed that heart beat rates of baby dugong (87.11+8.70 per minute) was higher than in adult dugong (45.73+4.10 per minute), but no significant difference was observed on the respiration rates between baby dugong (12.89+3.08 per minute) and adult dugong (10.11+3.44 per minute). The body temperature of baby dugong (29.26+0.77oC) was lower than that of adult dugong (31.42 + 0.41) oC. Regular heart beat rhythms was detected on Lead I, II, and III of ECG of both in baby and adult dugong. The ECG values of baby dugong was higher on voltages and shorter in duration (p<0.05) as compared than those of adult dugong. The axis values in adult dugong showed a position more on the right by (+ 90o)–(- 135o) with mean electricity axis (MEA) of +157,5o compared than axis value in baby dugong which appeared to be more on the left by (-32.7o)–(-76.7o) with mean MEA of -54.7o. The differences in cardiorespiration and body temperature values between adult dugong and baby dugong appeared to be due to differences in ages of the mammal, especially related with the differences on the metabolic rate and anatomical growth.
Anatomi Makroskopis dan Analisis Dinamika Profil Darah pada Proses Penyembuhan Luka pada Kulit Landak Jawa (Hystrix javanica) (MACROSCOPIC ANATOMY AND HEMATOLOGICAL CHANGES DURING WOUND HEALING PROCESS IN THE SKIN OF THE JAVA PORCUPINE (Hystrix javanica)) Srihadi Agungpriyono; Andhika Yudha Prawira; Huda Salahudin Darusman; Wartika Rosa Farida; Savitri Novelina
Jurnal Veteriner Vol 21 No 1 (2020)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

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Abstract

In Sunda Porcupine, wound healing occurred in a relative quick period, minimum scar formation, and without infection even though the wound is large and severe. The physiology which involved blood function as the systemic component is important in wound healing. This study aimed to acknowledged the macroscopic anatomy of the clinical signs, the role of blood component, and blood biochemistry in wound healing in Sunda porcupine (Hystrix javanica). The study used 6 adults of Sunda porcupine (3 males and 3 females). Stadium 3 wounds (full-thickness wound) were applied in thoracodorsal and lumbosacral region, approximately 10-11 cm2. Clinical signs observations were performed in day 0, 3, 7, 10, 14, 30, and 40, while blood collection were conducted in day 0, 7, 14, 21, 30, and 40 post wounding. The results of this study showed that wound closure occurred in 30-40 days post wounding with thoracodorsal wound closed faster than that in lumbosacral. Blood profile alteration during wound healing showed that wound healing occurred well. The increasing profile of erythrocytes and platelets during wound healing showed that these two components might become important of internal factor in wound closure, whereas the alteration of leucocytes showed no prolonged inflammation in wound healing in Sunda porcupine. The alteration of liver enzyme and renal function showed a fluctuation however the wound healing occurred well, whereas the decreased blood glucose level indicated no prolonged wound healing to chronic stage. These results give the information of clinical view and internal factors which contribute to the wound healing in the skin of Sunda porcupine.
Co-Authors A.S. Satyaningtijas Adi Winarto Adi Winarto Agik Suprayogi Ahmad Kamal Nasution Ahmad Subhan Ai Hertati, Ai Akhiruddin Maddu Andhika Yudha Prawira Andi Hiroyuki Angela Mariana Lusiastuti Apon Zaenal Mustopa Aprilyana, Lia Ardiansyah Nurdin Benvika Damiana Rita Ekastuti Dayana, Hepy Dewi Ratih Agungpriyono Dewi, Fitriya Nur Annisa Dondin Sajuthi DYAH PERWITASARI -FARAJALLAH Ekowati Handharyani Elok Budi Retnani Entang Iskandar Entang Iskandar Entang Iskandar Entang Iskandar Ernes Andhesfa Etih Sudarnika Fadla, Ilma Nadya Fauzi Abdurrahman Munggaran Femke Den Haas Ferdinandez, Mariana Firdaus, Moh Egy Rahman Fitri, Arni Diana Habib Ilham Maulana Al Adhim Hana Intishar Sawitri Hardo Basuki Harrold Halilintar MR Subu Taopan HERA MAHESHWARI Hidayaturrahmah Hidayaturrahmah I wayan Teguh Wibawan Ice Lusia Marta IETJE WIENTARSIH Ikramullah, Muh. Chaeril Indra Bachtiar Indra Bachtiar Indriawati, Iin Iqbal Ngabdusani Irawan, Shasmita Irma Herawati Suparto Jusak Nugraha Kanti Rahmi Fauziyah Karin katina Hasya Katrin Roosita koekoeh santoso Krisnayanti, Ni Putu Eka Lina Elfita Lina Elfita Linda Tjhin Lis Rosmanah Lis Rosmanah Loes (ML) Schure Maria Fatima Palupi Maria Fatima Palupi Maria Fatima Palupi Megawati Iskandar Mia Audina, Mia Muhammad Hamdan Ningrum, Emilna Mega Novi Mayasari Noviana, Rachmitasari Novriyandi Hanif Nugroho, Setyo Widi Pamungkas, Joko Perdhana, Ika Satya Permanawati Permanawati Puji Rianti Putri, Indah Aprianti Rachmitasari Noviana Rahmania Hanim Rahminiwati, Min Randall C. Kyes Rasyida Ulfa Ratna, Lita Tri Ratni Ernita Ratu, Safira Pinaka Pramestika Raymond R. Tjandrawinata Ridzki M.F. Binol Rifqiyah Nur Umami, Rifqiyah Nur Rika Sudranto Rizki Aulia Ansari Rosyid, Bahaudien Savitri Novelina Sela Septima Mariya Setyo Widi Nugroho Silmi Mariya Silmi Mariya SILMI MARIYA Silvy Thiyana Sony Hartono Wijaya Srihadi Agungpriyono Suduri, Adam Sukenda Sukenda Sumitro - Tambunan, Anggitha Tatang Mitra Setia Tatik Mufidah Tommy Langgeng Abimanyu Tri Wibawa Uus Saepuloh Uus Saepuloh UUS SAEPULOH Vinka Aftinata Kusumaputri Wartika Rosa Farida Wasmen Manalu WIDANARNI WIDANARNI Wira, Dwi Wahyuda Yuliana Yuliana Yuliana Zaelani, Bella Fatima Dora