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Faktor-Faktor yang Memengaruhi Penurunan Body Mass Index Sebelum dan Sesudah Radioterapi pada Pasien Kanker Kepala Leher Putri Elisabet Sinaga; Juli Jamnasi; Sumihar MR Pasaribu; Hendriyo -
Radioterapi & Onkologi Indonesia Vol 10, No 2 (2019): VOLUME 10 NO.2 JULI 2019
Publisher : Perhimpunan Dokter Spesialis Onkologi Radiasi Indonesia (PORI)

Latar Belakang: Kanker Kepala Leher (KKL) merupakan suatu istilah yang digunakan untuk menggambarkan semua jenis keganasan yang berasal dari saluran aerodigestif atas. Modalitas pengobatan yang efektif untuk pasien KKL adalah radioterapi. Namun demikian, modalitas tersebut berkontribusi terhadap penurunan nilai Body Mass Index (BMI) pasien KKL akibat dari efek samping radioterapi khususnya pada rongga mulut.Tujuan: Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penurunan BMI sebelum dan sesudah menjalani radioterapi pada pasien KKL.Metode Penelitian: Analitik, dengan pendekatan quasi experimental dan rancangan penelitian pre and post design. Penelitian ini melibatkan 26 pasien KKL yang menjalani radioterapi di Rumah Sakit Murni Teguh Medan (RSMT).Hasil Penelitian: Pasien KKL mengalami rata-rata penurunan BMI sebanyak 2,10 poin sampai minggu terakhir radioterapi. Rata-rata penurunan berat badan BB yang dialami pasien sampai minggu terakhir radioterapi adalah sebesar 5,22 kg. Penurunan BMI paling besar terjadi pada minggu ketiga ke minggu keempat radioterapi. Pasien dengan terapi kemoradiasi mengalami penurunan BMI yang lebih besar dibandingkan pasien yang menerima radiasi saja. Hasil analisis menunjukkan terdapat hubungan yang signifikan antara mukositis (p= 0.046) terhadap penurunan BMI. Namun, tidak terdapat hubungan yang signifikan antara disfagia (p=0.548), dan kandidiasis (p=0.235) sebagai efek samping radioterapi yang muncul terhadap besar penurunan BMI pada pasien KKL.Kesimpulan: Dalam penelitian ini, ditemukan adanya hubungan yang signifikan antara mukositis sebagai efek samping radioterapi terhadap besar penurunan BMI pada pasien KKL

PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT Rejeki Pasaribu; Sahala Purba; Deby Tobing; Hizkia Tambunan; Leni Siagian; Selvina Sitorus; Abdi Nadeak
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i1.120

Karakteristik entitas nirlaba berbeda dengan entitas bisnis. Perbedaan utama yang mendasar terletak pada cara entitas nirlaba memperoleh sumber daya yang dibutuhkan untuk melakukan berbagai aktivitas operasinya. Entitas nirlaba memperoleh sumberdaya dari pemberi sumber daya yang tidak mengharapkan pembayaran kembali atau manfaat ekonomi yang sebanding dengan jumlah sumberdaya yang diberikan. Penelitian ini bertujuan untuk melakukan evaluasi implementasi laporan keuangan pada Panti Asuhan Gelora Kasih Sibolangit berdasarkan Interprestasi Standar Akuntansi Keuangan Nomor 35. Sejauh ini Panti Asuhan Gelora Kasih masih menggunakan laporan keuangan sebatas kas masuk dan kas keluar. Penelitian ini bertujuan untuk menggambarkan laporan keuangan Panti Asuhan Gelora Kasih dengan laporan Keuangan yang lengkap berdasarkan ISAK 35 dengan menggunakan aplikasi pembantu yaitu Microsoft Excel. Meskipun organisasi non laba tidak fokus mencari keuntungan, namun masih menghadapi masalah keuangan karena organisasi non laba memiliki anggaran, membayar karyawan, membayar tagihan, listrik dan telepon dan masalah keuangan lainnya. Selain itu, ada ciri khusus organisasi non laba dalam memperoleh sumber daya yang diperlukan untuk menjalankan kegiatan operasionalnya. Organisasi non laba memperoleh dana dari iuran dari donatur yang tidak mengharapkan pembayaran kembali atau menerima manfaat ekonomi yang sepadan dengan dana yang diberikan (PSAK 45, 2015). Keistimewaan ini memiliki karakteristik yang menimbulkan perbedaan jenis transaksi, siklus bisnis, pola pengelolaan keuangan, perlakuan akuntansi dan kebutuhan pelaporan keuangan badan usaha secara umum (IAI, 2018). Panti Asuhan termasuk organisasi non laba. Panti Asuhan merupakan suatu lembaga usaha kesejahteraan sosial yang mempunyai tanggung jawab untuk memberikan pelayanan kesejahteraan sosial kepada anak telantar dengan melaksanakan penyantunan dan pengentasan anak telantar, memberikan pelayanan pengganti fisik, mental, dan sosial pada anak asuh.

Several Digital Literatures for Children Girsang, Martina; Sihotang, Anisa; Pasaribu, Dona; Daeli, Norbetha; Laia, Reftalenta
International Journal of Education and Digital Learning (IJEDL) Vol. 1 No. 4 (2023): International Journal of Education and Digital Learning (IJEDL)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijedl.v1i4.20

Children's literature is literary writing aimed at early childhood where today children's literature has experienced many developments from time to time both in terms of form and writing. Children's literature experiences many developments over time both in various media, such as digital and non-digital. This article focuses on digital literary media. Digital literacy is the capability to utilize technology and information from digital devices successfully and efficiently in a variety of contexts, including education, employment, and daily life, especially in the field of children's literature, education, form and genre will continue to be considered, so that children who read get good information. The purpose of this article is to explore various digital media of children's literature. This research used qualitative research method through library research. Data collection in this study was carried out by exploring several journals, books and documents (both print and electronic) and other sources of data and/or information related to research. The result of the study indicate that there are several digital media literature, namely CD-Roms, video games and picture book apps that have advantages such as entertaining children, helping children's cognitive and emotional development, helps and develops the reasoning and potential of the child, developing children's imagination and creativity.

Several Digital Literatures for Children Martina Girsang; Anisa Sihotang; Dona Pasaribu; Norbetha Daeli; Reftalenta Laia
International Journal of Education and Digital Learning (IJEDL) Vol. 1 No. 4 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijedl.v1i4.20

Children's literature is literary writing aimed at early childhood where today children's literature has experienced many developments from time to time both in terms of form and writing. Children's literature experiences many developments over time both in various media, such as digital and non-digital. This article focuses on digital literary media. Digital literacy is the capability to utilize technology and information from digital devices successfully and efficiently in a variety of contexts, including education, employment, and daily life, especially in the field of children's literature, education, form and genre will continue to be considered, so that children who read get good information. The purpose of this article is to explore various digital media of children's literature. This research used qualitative research method through library research. Data collection in this study was carried out by exploring several journals, books and documents (both print and electronic) and other sources of data and/or information related to research. The result of the study indicate that there are several digital media literature, namely CD-Roms, video games and picture book apps that have advantages such as entertaining children, helping children's cognitive and emotional development, helps and develops the reasoning and potential of the child, developing children's imagination and creativity.

The Effect of Environmental Performance, Environmental Cost and Environmental Disclosure on Financial Performance of Energy Sector Companies Listed on The Indonesia Stock Exchange 2021-2023 Romaida Hutajulu; Dimita H Purba; Lamria Sagala; Dompak Pasaribu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6agzcn13

This study aims to analyze the influence of Environmental Performance, Environmental Cost, and Environmental Disclosure on Financial Performance. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period . This study was conducted to analyze factors influencing Financial Performance, including Environmental Performance, Environmental Cost, and Environmental Disclosure. The approach used was quantitative with multiple linear regression analysis using SPSS 25. The research sample consisted of 17 companies. The results showed that partially environmental performance did not affect financial performance, partially environmental cost did not affect financial performance, and partially environmental disclosure did affect financial performance. Simultaneously, Environmental Performance, Environmental Cost, and Environmental Disclosure affected Financial Performance

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