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PENEGAKAN HUKUM PAJAK TERHADAP PELAKU KEGIATAN USAHA INDEKOS BERDASARKAN PERATURAN DAERAH KOTA MEDAN TENTANG PAJAK HOTEL Zulfikar Lubis; Budiman Ginting; Mahmul Siregar
TRANSPARENCY Vol 2, No 1 (2019)
Publisher : Universitas Sumatera Utara

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penegakan hukum pajak hotel kategori indekos dan hambatan dalam penegakan hukum pajak  terhadap pelaku usaha kegiatan indekos di Kota Medan berdasarkan Peraturan Daerah Kota Medan Nomor 4 Tahun 2011 Tentang Pajak Hotel. Jenis penelitian ini menggunakan penelitian hukum normatif dan empiris. Metode pengumpulan data yang digunakan adalah metode wawancara. Data yang digunakan ialah bersumber dari data primer dan data sekunder. Hasil penelitian ini menunjukkan bahwa penegakan hukum pajak hotel terhadap pelaku kegiatan usaha indekos di Kota Medan sudah sesuai dengan peraturan yang berlaku, akan tetapi belum sepenuhnya berjalan maksimal. Dikarenakan beberapa faktor yang menghambat antara lain minimya kesadaran oleh wajib pajak dan kurangnya penerapan sanksi yang tegas kepada wajib pajak yang tidak menjalankan kewajibannya sebagai wajib pajak. Sehingga untuk mengatasi permasalahan ini dengan memberikan saksi yang tegas kepada para wajib pajak dan petuas pajak lebih maksimal dalam melakukan sosialisasi dan pendataan pengusaha-pengusaha indekos yang dikenakan sebagai wajib pajak hotel.                     Kata kunci : Penegakan Hukum Pajak Hotel, Wajib Pajak, Sanksi Pajak
Changes of the calcium ions (Ca++) level and platelet count among donor in plateletpheresis Salomo Fajar Siahaan; Zulfikar Lubis; Ratna A Ganie
Majalah Kedokteran Nusantara The Journal Of Medical School Vol 45, No 3 (2012): The Journal of Medical School
Publisher : Fakultas Kedokteran USU

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Background : Application technology for apheresis blood donation appears as part of progress towards therapeutic blood components. Apheresis developed from the desire to get a certain fraction of blood to meet the needs of the patient. Therapeutic apheresis comes from the perception that the ability to separate blood into its components quickly and directly can be given to patients to help the healing process of disease.Methods : Blood taken from a vein into a tube just as regular blood donors which the tube directly connected to a machine. This machine has the ability to turn the blood very quickly. Because the blood cells have different types of specific gravity so it will be divided into several components by specific gravity of erythrocytes, leukocytes, platelets and blood plasma is composed of protein and electrolytes. Retrieval of component blood donor in accordance with the needs and the rest is returned to the donor.Results : The number of subjects is 36 donors. The mean value for variable calcium ions levels that prior to apheresis obtained 1155 (SD 0.088) and after apheresis procedure the mean value obtained 1030 (SD 0.122). From these data found significant difference decrease in levels of calcium ions before and after plateletpheresis (P <0.0001). For a variable platelets count prior to apheresis procedure the mean value obtained 302.74 (SD 44.228) and after apheresis procedures the mean value obtained 209.33 (SD 46,717). From these data found differences significant decrease in the number of platelets before and after plateletpheresis (P <0.0001). For variable haemoglobin the mean value prior the procedure apheresis obtained 15.80 (SD 1214) and after procedure apheresis the mean value obtained 14,957 (SD 1538). Have significant differences between decrease of haemoglobin before and after plateletpheresis (P <0.0001).Conclusion : This research obtained meaningful decline in the levels of Ca++, platelets count and haemoglobin levels after plateletpheresis, the cycles of plateletpheresis is tied to platelets count prior to plateletpheresis. Eleveted platelets count before plateletpheresis, then the less of cycles performed on apheresis.Keywords : Apheresis; calcium Ions; platelets; haemoglobin.
Kadar fibrinogen pada penderita penyakit jantung koroner yang dilakukan angiografi Retta Kristina Sihombing; Zulfikar Lubis; Isfanuddin Nyak Kaoy
Majalah Kedokteran Nusantara The Journal Of Medical School Vol 47, No 1 (2014): The Journal of Medical School
Publisher : Fakultas Kedokteran USU

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Background : Fibrinogen is a coagulation factor that plays a role in thrombus formation. Many studies have reported that relatively high levels of fibrinogen plays a role in the occurrence of thrombosis in the coronary arteries (myocardial infarction). Atherosclerosis is known by angiographic examination. The purpose of this study to determine whether the levels of fibrinogen in CHD patients with stenosis >70% higher than the ≤70% stenosis.Methods : This analytical cross-sectional study was conducted in H.Adam Malik hospital, during August -November 2013. Subjects were patients with suspected CHD and angiography performed. Criteria for CHD when angiography showed coronary artery stenosis >70% as cases and group ≤70% stenosis as a control. Blood samples were taken 24 hours before angiography to checked fibrinogen levels.Results : In this study, we found significant differences in fibrinogen level between non-CHD 266.85 (47,644) and CHD patients 315.17 (80.184) with p<0.05.Conclusion :. There were a significant difference in the levels of fibrinogen in CHD group compared to the non CHD Key words : CHD; angiography; fibrinogen
Kader Pemulihan Faktor VIII pada Pembatan Kriopresipitat Evi Musafni Silitonga; Zulfikar Lubis; Herman Hariman
Majalah Kedokteran Nusantara The Journal Of Medical School Vol 49, No 2 (2016): The Journal of Medical School
Publisher : Fakultas Kedokteran USU

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Pendahuluan :Terapi dengan Kriopresipitat terhadap pasien Haemophilia A mempunyai beberapa keuntungan dibandingkan F VIII concentrate yang dijual komersil seperti kecilnya kemungkinan timbulnya allogeneic – antibody (inhibitor), selain itu harga (cost)  dari  kriopresipitat jauh lebih murah dari commercial concentrate,  hal ini mengakibatkan Kriopresipitat  sangat penting bagi pengobatan Haemophilia A  di negara-negara yang sedang berkembang seperti di Indonesia. Faktor-faktor yang mempengaruhi faktor VIII dalam Kriopresipitat telah dipelajari dalam konteks program pembuatan komponen darah. Pada proses pembuatan Kriopresipitat harus melalui prosedur pembekuan, dan pelarutan serta pemutaran/centrifugasi. Sehingga menurut teori prosedur ini dapat membuat hilangnya sebagian aktivitas faktor VIII. Penelitian ini bertujuan untuk mengetahui berapa kehilangan aktivitas F VIII dan melihat berapa Kadar pemulihan faktor VIII selama pembuatan Kriopresipitat. Metode : Metode penelitian obsevasi analitik secara potong lintang di RSUP H.Adam Malik Medan, selama Maret-Mei 2015. Subjek penelitian adalah pendonor yang  darahnya  diambil oleh petugas Unit Transfusi Darah RSUP H. Adam Malik Medan. Yang memenuhi kriteria inklusi dan ekslusi.Hasil : Selama penelitian ini diperoleh 28 pendonor yang memenuhi kriteria inklusi dalam penelitian ini, yang kemudian darahnya di ambil untuk dilakukan pemeriksaan Faktor VIII. Dijumpai penurunan yang tidak signifikan konsentrasi Faktor VIII pada plasma awal (156.19  ± 32.79) dibandingkan dengan konsentrasi Faktor VIII pada Kriopresipitat (150.70± 29.08), dengan nilai (p > 0.05). Dijumpai penurunan yang signifikan konsentrasi Faktor VIII absolut (G1 unit)pada plasma awal (24599 ± 5163.9) dibandingkan dengan konsentrasi Faktor VIII absolut (G 2 unit) pada Kriopresipitat (5397.07± 1344.65), dengan nilai (p < 0.001). Setelah dihitung dengan rumus absolut ternyata Kadar pemulihan faktor VIII hanya 21.95%. Sehingga dapat diperkirakan kehilangan dari  FVIII absolute pada Kriopresipitat sekitar 78.05%.Kesimpulan : Terjadi kehilangan aktivitas maupun jumlah F VIII yang cukup besar dalam pembuatan Kriopresipitat dengan teknik Refrigerator-Centrifugation.Kata kunci : Hemofilia, Kriopresipitat, faktor VIII
Kadar lipoprotein (A) dan kadar sensitivitas tinggi C-reaktif protein pada penderita penyakit jantung koroner yang dilakukan angiografi Dian Effrida Lubis; Zulfikar Lubis; lsfanuddin Nya Kaoy
Majalah Kedokteran Nusantara The Journal Of Medical School Vol 48, No 1 (2015): The Journal of Medical School
Publisher : Fakultas Kedokteran USU

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Introduction : CAD marked by coronary artery blockage by fatty deposits that gather within the cell, either partially or totally from one or more of the coronary arteries. CAD is defined as the presence of stenosis > 70% with angiography examination. Understanding of atherosclerosis began after the hypothesis of response to injury and hypothesis of lipid disorder (lipid theory). Merge both this hypothesis can explain better the occurrence of atherosclerosis.This research aims to find out if there are differences in the levels of hs-CRP and Lp (a) in CAD patients compared with the control group. And determine whether the concentrations of hs-CRP and Lp(a) correlate with the CAD. Methods :This cross sectional study was conducted in 30 people with CADwhen angiography showed coronary artery stenosis>70% and coronary artery stenosis > 70% as a controlfrom Juli up to September 2014. Blood samples were taken after angiography to checked hs-CRP and Lp(a) levels Results : In this study,we found significant differences in hs-CRP level betwen CAD patients (35.29±42.79) and control group (2.96±1 .88) and also we found significant differences in Lp{a) level between CAD patient (79.09±40.18) and control group 17.21±9,74) with <0.05. The study also found a strong correlation between hs-CRP and Lp (a) with CAD patient (r-0.835 and p < 0.05), (r =Q.713, p < 0.05), respectively Conclusion :There were a significant difference in the levels of hs-CRP and Lp (a) in CAD group compared to the control groupThere is a strong correlation between hs-CRP and Lp (a) with the CAD. Key words : CAD, angiography, hs-CRP, Lp(a)
MENGOPTIMALKAN PENGELOLAAN SARANA DAN PRASARANA KANTOR DI SMP SWASTA PENRAUJAN KEC. SUNGGAL KAB. DELI SERDANG H. Tengku Darmansah; Audia Amanda Br Tarigan; Nur Aini; Zulfikar Lubis
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 3 (2024): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i3.1425

Abstract

Management of office facilities and infrastructure is very important because it can affect employee performance at work, both in working time and comfort in doing work. With adequate office facilities and infrastructure, employee performance will increase so that they can work better and achieve optimal work results. Penraujan Private Middle School in Sunggal District, Deli Serdang Regency, which is one of the junior high schools in Sunggal Kanan, has adequate office facilities. Research on "Optimizing the Management of Office Facilities and Infrastructure in Middle Schools, Sunggal District, Deli Serdang Regency" is the aim of this research. This type of research is a field study using qualitative methods. The research results show that the management of facilities and infrastructure is a complex process that includes planning, organizing and monitoring by an organization. Implementing the management of office facilities and infrastructure (sarpras) is a process that involves various steps, from planning to supervision. Some obstacles in managing office facilities and infrastructure are excessive pressure on facilities and a lack of understanding of what needs to be done.
THE INFLUENCE OF LIBRARIAN COMMUNICATION STYLE ON LIBRARY PATRONS' VISITING INTEREST IN THE SCHOOL LIBRARY MAN 2 DELI SERDANG Ainun Hidayasha; Audia Amanda Tarigan; Mawaddah Tun’nisa; Muhammad Khalid Pay Hasibuan; Zulfikar Lubis
Journal of Quality Islamic Education Research Vol 1 No 2 (2024)
Publisher : CV. Asry Persada Quality

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi pustakawan terhadap minat berkunjung siswa SMP di kota Deli Sedang dengan menggunakan pendekatan kuantitatif. Penelitian dilakukan di Man 2 Deli Serdang dengan populasi 1.305 siswa. Sampel terdiri dari 1.305 siswa yang dipilih secara acak. Data dikumpulkan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan regresi linier sederhana terhadap 1.305 kuesioner yang telah diisi. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara komunikasi pustakawan dengan minat mahasiswa mengunjungi Man 2 Model Deli Serdang. Metode survei digunakan untuk mengumpulkan data dari 1.305 pengguna di tiga perpustakaan sekolah yang berbeda. Data dianalisis dengan menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya komunikasi pustakawan mempunyai pengaruh yang signifikan terhadap minat berkunjung pemustaka. Secara khusus, gaya komunikasi pustakawan yang ramah, informatif, dan responsif berpengaruh positif terhadap minat pengunjung perpustakaan. Implikasi praktis dari penelitian ini adalah pentingnya pelatihan pustakawan dalam meningkatkan kemampuan komunikasinya untuk meningkatkan minat berkunjung ke perpustakaan sekolah. Temuan ini dapat menjadi dasar untuk mengembangkan program pelatihan dan menerapkan praktik komunikasi yang efektif di perpustakaan sekolah.
Peran Motivasi Kerja dalam Meningkatkan Kinerja Guru di SMP Bina Siswa Laud Dendang Anisa Aruan; Futhri Raudhatul Kabry; Maisa Muti Salsabilla Hsb; Mawaddah Tun’nisa; Zulfikar Lubis; Darmansah Darmansah
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 1 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i1.857

Abstract

Work motivation is one of the key factors that contribute to improving teacher performance in education. This study aims to analyze the role of work motivation in improving teacher performance at SMP Bina Siswa, Laud Dendang. The method used in this study is a quantitative approach with data collection through questionnaires and interviews with teachers and school management. The results of the study indicate that good work motivation, both intrinsic and extrinsic, significantly affects teacher productivity and performance quality. Factors such as awards, recognition, a conducive work atmosphere, and support from school leaders have proven to be the main drivers in improving teacher work motivation. Thus, it is important for schools to continue to pay attention to the motivational needs of teachers in order to create a supportive work environment and improve the quality of education at the school.
Stratifying Neurological Severity in Acute Ischemic Stroke: The Independent and Combined Prognostic Value of Admission D-Dimer and High-Sensitivity C-Reactive Protein Syufriyadi DS; Zulfikar Lubis; Chairil Amin Batubara
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.v9i10.1396

Abstract

Background: Early risk stratification in acute ischemic stroke (AIS) is critical for optimizing patient management. The roles of inflammation and thrombosis in stroke pathophysiology suggest that high-sensitivity C-reactive protein (hs-CRP) and D-Dimer may serve as valuable prognostic biomarkers. This study aimed to evaluate the independent and combined value of admission D-Dimer and hs-CRP levels for predicting neurological severity in AIS patients. Methods: We conducted a prospective, cross-sectional study at Haji Adam Malik General Hospital, Medan, Indonesia, involving 60 consecutive AIS patients. Neurological severity was assessed upon admission using the National Institutes of Health Stroke Scale (NIHSS), with patients categorized into moderate (NIHSS 5-18) and severe (NIHSS >18) groups. Plasma D-Dimer and serum hs-CRP levels were quantified. Statistical analyses included the Mann-Whitney U test, Spearman's correlation, Receiver Operating Characteristic (ROC) curve analysis, and multivariate logistic regression to determine the independent predictive value of the biomarkers. Results: Of the 60 patients, 31 (51.7%) were classified as having severe stroke. Both D-Dimer and hs-CRP levels were significantly higher in the severe group compared to the moderate group (D-Dimer: median 3220 ng/mL vs. 670 ng/mL, P<0.001; hs-CRP: median 5.6 mg/dL vs. 0.9 mg/dL, P<0.001). ROC analysis demonstrated strong predictive performance for severe stroke, with an Area Under the Curve (AUC) of 0.89 (95% CI: 0.81-0.97) for D-Dimer and 0.83 (95% CI: 0.72-0.94) for hs-CRP. A combined model incorporating both biomarkers yielded a superior AUC of 0.92 (95% CI: 0.85-0.99). In multivariate logistic regression, both elevated D-Dimer (Odds Ratio [OR]: 6.8, 95% CI: 2.1-22.5, P=0.001) and hs-CRP (OR: 4.5, 95% CI: 1.5-13.8, P=0.008) remained independent predictors of severe stroke after adjusting for age and gender. Conclusion: Admission levels of D-Dimer and hs-CRP are powerful, independent prognostic markers for neurological severity in patients with acute ischemic stroke. Their use, particularly in combination, could enhance early risk stratification and guide clinical decision-making.
Stratifying Neurological Severity in Acute Ischemic Stroke: The Independent and Combined Prognostic Value of Admission D-Dimer and High-Sensitivity C-Reactive Protein Syufriyadi DS; Zulfikar Lubis; Chairil Amin Batubara
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.v9i10.1396

Abstract

Background: Early risk stratification in acute ischemic stroke (AIS) is critical for optimizing patient management. The roles of inflammation and thrombosis in stroke pathophysiology suggest that high-sensitivity C-reactive protein (hs-CRP) and D-Dimer may serve as valuable prognostic biomarkers. This study aimed to evaluate the independent and combined value of admission D-Dimer and hs-CRP levels for predicting neurological severity in AIS patients. Methods: We conducted a prospective, cross-sectional study at Haji Adam Malik General Hospital, Medan, Indonesia, involving 60 consecutive AIS patients. Neurological severity was assessed upon admission using the National Institutes of Health Stroke Scale (NIHSS), with patients categorized into moderate (NIHSS 5-18) and severe (NIHSS >18) groups. Plasma D-Dimer and serum hs-CRP levels were quantified. Statistical analyses included the Mann-Whitney U test, Spearman's correlation, Receiver Operating Characteristic (ROC) curve analysis, and multivariate logistic regression to determine the independent predictive value of the biomarkers. Results: Of the 60 patients, 31 (51.7%) were classified as having severe stroke. Both D-Dimer and hs-CRP levels were significantly higher in the severe group compared to the moderate group (D-Dimer: median 3220 ng/mL vs. 670 ng/mL, P<0.001; hs-CRP: median 5.6 mg/dL vs. 0.9 mg/dL, P<0.001). ROC analysis demonstrated strong predictive performance for severe stroke, with an Area Under the Curve (AUC) of 0.89 (95% CI: 0.81-0.97) for D-Dimer and 0.83 (95% CI: 0.72-0.94) for hs-CRP. A combined model incorporating both biomarkers yielded a superior AUC of 0.92 (95% CI: 0.85-0.99). In multivariate logistic regression, both elevated D-Dimer (Odds Ratio [OR]: 6.8, 95% CI: 2.1-22.5, P=0.001) and hs-CRP (OR: 4.5, 95% CI: 1.5-13.8, P=0.008) remained independent predictors of severe stroke after adjusting for age and gender. Conclusion: Admission levels of D-Dimer and hs-CRP are powerful, independent prognostic markers for neurological severity in patients with acute ischemic stroke. Their use, particularly in combination, could enhance early risk stratification and guide clinical decision-making.