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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Farmasi Galenika (Galenika Journal of Pharmacy)
Permatasari, Putri Indah
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Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology

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COVID-19 and Diabetes Mellitus at RSU South Tangerang-Indonesia: Clinical Profile and Treatment Strategies: COVID-19 dan Diabetes Mellitus di RSU Tangerang Selatan-Indonesia: Profil Klinis dan strategi pengobatan Hasanah, Nur; Ismaya, Nurwulan Adi; Tulandi, Silvester Maximus; Permatasari, Putri Indah; Wafa, Wafa; Hakim, Amelia Nurul
Jurnal Farmasi Galenika (Galenika Journal of Pharmacy) (e-Journal) Vol. 9 No. 2 (2023): (October 2023)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/j24428744.2023.v9.i2.15989

Abstract

Background: Diabetes Mellitus is one of the risk factors for COVID-19. This causes the morbidity and severity of COVID-19 patients to be higher in patients with diabetes. Objectivity: This study aimed to determine the effectiveness of treatment therapy for COVID-19 patients with comorbid diabetes at the South Tangerang City General Hospital. Material and methods: This study used a descriptive design with a quantitative approach and retrospective data collection. Sampling was done by Total Sampling with a total sample of 127 patients from 234 patients. Result: The characteristics of COVID-19 patients with comorbid diabetes were dominated by the male gender (55.1%), with an age range of 46-55 years (38.6%), high school education (43.3%), and have a private employee type of work (55.1%). The symptoms of COVID-19 patients with comorbid diabetes were cough (89.8%), with a length of stay for patients 7–14 days (72.4%).Treatment for COVID-19 with comorbid diabetes was antibiotics azithromycin (26.0%), antiviral remdesivir (62.2%), methylprednisolone (73.2%), acetylcysteine (85.0%), vitamin C (89.8%), and the antidiabetic group that is often used is insulin novorapid (41.7%). Conclusion: The results of laboratory examinations showed that COVID-19 treatment therapy is effective in reducing the amount of virus in the blood, which is indicated by an increase in the PCR value (p-value <0.001), lowering blood sugar levels (which is characterized by a decrease in blood sugar levels when (p-value <0.001) ), and reduce hypercoagulation which is characterized by a reduction in the value of D-dimer (p-value < 0.005).
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021 – 2023 Permatasari, Putri Indah; Handayani, Alberta Esti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3364

Abstract

Introduction: The purpose of this study is to analyze the effect of transfer pricing, thin capitalization, and profitability on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021-2023 period.Methods: This study employed a quantitative method, utilizing secondary data in the form of company financial reports obtained through the IDX website and documentary techniques. The population used was the food and beverage subsector on the IDX for the 2021-2023 period, with a sample of 22 companies selected purposively. The analysis method used was descriptive analysis.Results: The study's F-test revealed that transfer pricing, thin capitalization, and profitability variables collectively had a significant impact on tax avoidance. Meanwhile, the t-test results showed that transfer pricing and thin capitalization variables were associated with tax avoidance. Meanwhile, the profitability variable did not affect tax avoidance. Keywords: Transfer Pricing, Thin capitalization, Profitability, Tax avoidance
Co-Authors Amelia Nurul Hakim Handayani, Alberta Esti Nur Hasanah Nurwulan Adi Ismaya Silvester Maximus Tulandi Wafa, Wafa