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All Journal Jurnal Kedokteran dan Kesehatan Ilmu Hukum Prima Jurnal Ners
Kuara, Glenessa
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Humanities Education Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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KEPATUHAN HUKUM KONSULTAN PAJAK KOTA MEDAN TERHADAP KEWAJIBAN PENDAFTARAN BPJS KETENAGAKERJAAN: FAKTOR PENYEBAB DAN KONSEKUENSI HUKUM Brahmana, Herman; Rumapea, Mazmur Septian; Siburian, Sukses Marhasak Panungkunan; Kuara, Glenessa; Sunjoyo, Alexandra Martha Santoso; Irawan, Agus
Ilmu Hukum Prima (IHP) Vol. 6 No. 2 (2023): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v6i2.4202

Abstract

BPJS Ketenagakerjaan is a public legal entity formed to conduct Social Security programs in the Employment Sector. Participation is mandatory for workers and companies. A tax consultant also acts as an employee and is not exempt from such BPJS obligations. The public often does not comply with regulations due to various obstacles, including many Medan Tax Consultants. The problem in this research is how Medan Tax Consultants comply with such BPJS registration, factors that cause compliance or non-compliance, and legal consequences resulting from such non-compliance. The research is located in Medan and is empirical descriptive-analytical. Samples were taken using a purposive sampling technique of 10% out of 172 population. Data sources consist of primary and secondary data. The research was preceded by a library study and thennterviews (with questionnaires). Then, qualitative analysis is applied, and conclusions are drawn using the deductive approach. The results show that Medan Tax Consultant’s compliance level still needs to be higher. The main factor causing compliance is to get rid of sanctions, while the leadingause of non-compliance is the need to understand the BPJS regulations. The effectiveness of such BPJS regulations among Medan City Tax Consultants is still low and requires continuous supervision from BPJS.
Kadar TNF-α Enkapsulasi Sel Punca Mesenkimal Sufida, Sufida; Sibuea, Christine Verawaty; Silaen, Rachel Teodora; Kuara, Glenessa; Samosir, Sarah Christina; Ginting, Kharnis Marsha Madora
Jurnal Kedokteran dan Kesehatan Vol 20, No 2 (2024): JURNAL KEDOKTERAN DAN KESEHATAN
Publisher : Faculty of Public Health, Faculty of Medicine and Health, Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jkk.20.2.119-123

Abstract

Sel punca mesenkimal (MSCs) memiliki kemampuan proliferasi dan kemampuan berdiferensiasi yang tinggi, dan efek parakrin yang mengandung banyak faktor pertumbuhan dan sitokin pro-inflamasi. Tumor necrosis factor-α (TNF-α) merupakan salah satu faktor pertumbuhan yang disekresikan oleh MSCs. TNF-α memiliki peran penting dalam pengaturan sistem imun. Terapi seluler penyakit degeneratif dan infeksi menggunakan MSCs memanfaatkan kemampuan proliferasi, diferensiasi dan efek parakrinnya. Kematian sel sebelum mencapai organ target merupakan keterbatasan dalam terapi seluler. Penelitian menggunakan pendekatan enkapsulasi MSCs dikembangkan untuk mengatasi keterbatasan kurangnya retensi MSCs pada terapi seluler dalam mempertahankan kelangsungan hidup dan efek parakrin MSC. Penelitian ini bertujuan untuk mengetahui efek parakrin MSCs berupa kadar TNF-α pada enkapsulasi MSCs. MSCs dienkapsulasi dengan menggunakan alginat yang dicross-linked dengan CaCl2. Enkapsulasi MSCs dikultur selama 21 hari dan dilakukan analisis kadar TNF-α. Penelitian ini menunjukkan bahwa TNF-α pada MSCs mengalami penurunan hingga hari ke-21. Hal ini menunjukkan bahwa enkapsulasi MSCs mempengaruhi kadar TNF-α dan mempertahankan MSCs dari lingkungan luar.
Efek Parakrin Interleukin 10 Enkapsulasi Sel Punca Mesenkimal Sibuea, Christine Verawaty; Silaen, Rachel Teodora; Samosir, Sarah Christina br; Kuara, Glenessa; Ginting, Kharnis Marsha Madora
Jurnal Ners Vol. 7 No. 2 (2023): OKTOBER 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v7i2.26027

Abstract

Sel punca mesenkimal memiliki kemampuan proliferasi dan diferensiasi yang tinggi, sebagai imunoregulator dan efek parakrin. Hal ini menyebabkan terapi seluler sel punca mesenkimal banyak digunakan untuk penanganan penyakit infeksi dan degeneratif. Kemampuan imunoregulator sel punca mesenkimal disebabkan karena adanya efek parakrin sel punca mesenkimal yang mensekresikan growth factor dan sitokin proinflamasi. Singkatnya persistensi sel punca mesenkimal pada terapi seluler mempengaruhi kemampuan efek parakrin dan imunoregulator; sehingga fungsi immunomodulator, antiinflamasi dan regenerasi jaringan tidak maksimal. Enkapsulasi sel punca mesenkimal memungkinkan retensi viabilitas sel punca mesenkimal, sehingga meningkatkan efek parakrin dan imunoregulator. Interleukin 10 (IL-10) merupakan salah satu sitokin proinflamasi yang memiliki peranan penting dalam meregulasi respon imun. Penelitian ini menganalisa kadar IL-10 pada enkapsulasi sel punca mesenkimal. Sel punca mesenkimal dikapsulasi dengan menggunakan alginate cross linked dengan CaCl2, dan dikultur hingga 21 hari. Kadar IL-10 dianalisa dengan metode ELISA. Kadar IL-10 menurun pada hari ke-7 dan kembali meningkat pada hari ke-14. Enkapsulasi menjaga sel punca mesenkimal dari lingkungan luar kapsul dan mempertahankan efek parakrin. 
KEPATUHAN HUKUM KONSULTAN PAJAK KOTA MEDAN TERHADAP KEWAJIBAN PENDAFTARAN BPJS KETENAGAKERJAAN: FAKTOR PENYEBAB DAN KONSEKUENSI HUKUM Brahmana, Herman; Rumapea, Mazmur Septian; Siburian, Sukses Marhasak Panungkunan; Kuara, Glenessa; Sunjoyo, Alexandra Martha Santoso; Irawan, Agus
Ilmu Hukum Prima (IHP) Vol. 6 No. 2 (2023): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v6i2.4202

Abstract

BPJS Ketenagakerjaan is a public legal entity formed to conduct Social Security programs in the Employment Sector. Participation is mandatory for workers and companies. A tax consultant also acts as an employee and is not exempt from such BPJS obligations. The public often does not comply with regulations due to various obstacles, including many Medan Tax Consultants. The problem in this research is how Medan Tax Consultants comply with such BPJS registration, factors that cause compliance or non-compliance, and legal consequences resulting from such non-compliance. The research is located in Medan and is empirical descriptive-analytical. Samples were taken using a purposive sampling technique of 10% out of 172 population. Data sources consist of primary and secondary data. The research was preceded by a library study and thennterviews (with questionnaires). Then, qualitative analysis is applied, and conclusions are drawn using the deductive approach. The results show that Medan Tax Consultant’s compliance level still needs to be higher. The main factor causing compliance is to get rid of sanctions, while the leadingause of non-compliance is the need to understand the BPJS regulations. The effectiveness of such BPJS regulations among Medan City Tax Consultants is still low and requires continuous supervision from BPJS.
Co-Authors Agus Irawan Christine Verawaty Sibuea Ginting, Kharnis Marsha Madora Herman Brahmana, Herman Mazmur Septian Rumapea Samosir, Sarah Christina Samosir, Sarah Christina br Silaen, Rachel Teodora Sufida, Sufida Sukses M. P. Siburian, Sukses M. P. Sunjoyo, Alexandra Martha Santoso