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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
Achmad Fauzy, Achmad
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. Dharma, Dias Adi; Fauzy, Achmad; Meutia, Kardinah Indriana; Siregar, B. Wishman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 3 (2019): JMBI UNSRAT Volume 6 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i3.26683

Abstract

Abstrak: pengakuan pendapatan, adalah suatu standar keuangan, khususnya PSAK nomor 23. Pada PSAK nomor 23 dapat diuraikan dan tentang pengakuan pendapatan. Metode pengumpulan menggunakan metode penelitian Kualitatif dengan studi kasus. Penerapannya pendapatan Opersional, non Operasional, dan Penerapannya Laporan Keuangan Perusahaan. Laporan keuangan Perusahaan menggunakan metode cash basis sebagai dasar pengakuan pendapatan, dimana hanya diperhitungkan berdasarkan penerimaan dan pengeluaran kas.. Perusahaan menerapkan Standar Pelayanan Minimum (SPM) dalam mendapatkan pendapatan yang bersifat normalKata Kunci: PSAK 23, Penerapan Pendapatan, Standar Pelayanan Minimum
Pelatihan Design dengan Aplikasi Canva sebagai Sarana Promosi Produk di Desa Bulupayung, kecamatan Kesugihan, kabupaten Cilacap Rifani, Endang; Roihanah, Ana; S, Solikhun; P, Purwati; Arifin, Zaenal; Kustiansyah, Nakula Bagus; Huda, M. Hanif Nur; M, Masrukhin; Milenia, Laela Yusriyah; Prayuda, M. Amril; Brilianto, Abra; Fauzy, Achmad; Santosa, Ade; Syafei, Muhammad
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 11 (2025): February
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14904965

Abstract

This service aims to increase the creativity of MSME actors in creating more modern logos using the Canva application as a means of product promotion because a logo is a very important thing in starting a business. Logo design can also influence the formation of a product image. With a logo, it can reflect the identity of the product itself so that it is better known to many people. The method used in the training is the demonstration and practice method. The results of this activity are that the use of the Canva Application in creating logos is quite simple and easy to understand by changing fonts, changing color combinations, and adding text and product images using the main features, namely drag and drop, then continued with the implementation of practices carried out by MSME actors and can produce logos according to the objectives, namely more creative and modern logos.
Pelatihan Design dengan Aplikasi Canva sebagai Sarana Promosi Produk di Desa Bulupayung, kecamatan Kesugihan, kabupaten Cilacap Rifani, Endang; Roihanah, Ana; S, Solikhun; P, Purwati; Arifin, Zaenal; Kustiansyah, Nakula Bagus; Huda, M. Hanif Nur; M, Masrukhin; Milenia, Laela Yusriyah; Prayuda, M. Amril; Brilianto, Abra; Fauzy, Achmad; Santosa, Ade; Syafei, Muhammad
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 11 (2025): February
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14904965

Abstract

This service aims to increase the creativity of MSME actors in creating more modern logos using the Canva application as a means of product promotion because a logo is a very important thing in starting a business. Logo design can also influence the formation of a product image. With a logo, it can reflect the identity of the product itself so that it is better known to many people. The method used in the training is the demonstration and practice method. The results of this activity are that the use of the Canva Application in creating logos is quite simple and easy to understand by changing fonts, changing color combinations, and adding text and product images using the main features, namely drag and drop, then continued with the implementation of practices carried out by MSME actors and can produce logos according to the objectives, namely more creative and modern logos.
Cardiopulmonary Complications During and After Endoscopy in Elderly Patients:a Prospective Study Yusuf, Sabrina Munggarani; Dwimartutie, Noto; Maulahela, Hasan; Harimurti, Kuntjoro; Rinaldi, Ikhwan; Yunihastuti, Evy; Fauzy, Achmad; Putranto, Rudi
The Indonesian Journal of Gastroenterology, Hepatology, and Digestive Endoscopy Vol 26, No 2 (2025): VOLUME 26, NUMBER 2, August, 2025
Publisher : The Indonesian Society for Digestive Endoscopy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24871/2622025120-129

Abstract

Background: The high incidence of gastrointestinal and pancreaticobiliary diseases among elderly has led to increased endoscopic procedures in this population. Previous studies indicate a higher risk of cardiopulmonary complications during and after endoscopy in elderly patients compared to younger individuals. This study investigated the incidence and contributing factors of endoscopy-related cardiopulmonary complications in elderly patients.Methods: A prospective cohort study was conducted on 194 patients aged ≥ 60 years undergoing endoscopy at the Gastrointestinal Endoscopy Center, Cipto Mangunkusumo National General Hospital, Jakarta, Indonesia, from August to October 2023. Consecutive sampling method was used. Multivariate analysis with logistic regression was conducted. Results: Among the 194 patients included, 49.52% experienced cardiopulmonary complications. The most common complications were tachycardia (23.20%), hypoxemia (15.03%), and hypotension (6.20%). Multivariate analysis identified the complexity of the procedure (ASGE level ≥ 3) as a significant risk factor (RR 1.505, 95% CI 1.039-2.179; p=0.03), while mild-moderate sedation was associated with a reduced risk of complications (RR 0.668, 95% CI 0.458-0.975; p=0,037). Conclusion: The incidence of cardiopulmonary complications during and after endoscopy is high among Indonesian elderly. Procedure complexity is an independent risk factor, whereas mild-moderate sedation mitigates the risk. In opposite, advanced age, multimorbidities, high ASA class, long duration of procedure, poor nutritional and functional status, and type of procedure did not affect outcomes
Co-Authors Brilianto, Abra Dias Adi Dharma Evy Yunihastuti Hasan Maulahela Huda, M. Hanif Nur Ikhwan Rinaldi Kuntjoro Harimurti Kustiansyah, Nakula Bagus M, Masrukhin Meutia, Kardinah Indriana Milenia, Laela Yusriyah Muhammad Syafei, Muhammad Noto Dwimartutie P, Purwati Prayuda, M. Amril Rifani, Endang Roihanah, Ana Rudi Putranto S, Solikhun Sabrina Munggarani Yusuf Santosa, Ade Siregar, B. Wishman Zaenal Arifin