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All Journal Journal of Sustainable Development and Regulatory Issues Jurnal Teknokes
Nopriyandi, Nopriyandi
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Biochemistry, Genetics & Molecular Biology Computer Science & IT Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health

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Analysis of the Accuracy of Differential Pressure Sensor in a Portable Spirometry with FVC, FEV1 and PEF Parameters Nopriyandi, Nopriyandi; Hari Wisana, I Dewa Gede; Setioningsih, Endang Dian; Rizal, Achmad
Jurnal Teknokes Vol. 17 No. 3 (2024): September
Publisher : Jurusan Teknik Elektromedik, Politeknik Kesehatan Kemenkes Surabaya, Indonesia

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Abstract

Accurate measurement of lung function is essential for diagnosing and monitoring respiratory diseases such as chronic obstructive pulmonary disease (COPD), asthma, and cystic fibrosis. Traditional spirometry methods often face challenges related to accuracy and sensitivity, which can lead to misdiagnosis and inappropriate treatment. This study aims to evaluate the performance of the DF-Robot differential pressure sensor as a portable spirometry tool, focusing on key parameters including Forced Vital Capacity (FVC), Forced Expiratory Volume in 1 second (FEV1), and Peak Expiratory Flow (PEF). The research was conducted at the Surabaya Electromedical Engineering Department, utilizing a pre-experimental design with a single group. The DF-Robot sensor's output was compared against a Hans Rudolph 5530 Syringe Calibrator to determine its accuracy. Data collection involved three different tube sizes, with ten repetitions for each size using the calibrator, and five repetitions with human subjects to assess real-world applicability. Results indicated that the DF-Robot sensor demonstrated high accuracy, with the smallest tube size yielding a minimal error of 0.9%. In contrast, larger tube sizes resulted in significantly higher error rates, with the largest tube showing an error of 33%. The study concluded that the DF-Robot differential pressure sensor is a promising alternative for portable spirometry applications, providing reliable measurements of lung function parameters. The findings underscore the importance of sensor selection in spirometry, as theaccuracy of measurements directly impacts patient diagnosis and treatment. This research contributes valuable insights intothe development of portable spirometry devices, potentially enhancing the diagnostic capabilities for respiratory diseases andimproving patient outcomes in clinical practice. Future studies should explore further refinements in sensor technology andmethodologies to optimize spirometry accuracy and reliability.
Rethinking Criminal Liability of Beneficial Owners in Tax Crime Enforcement Nopriyandi, Nopriyandi; Amad Sudiro; Hery Firmansyah
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 2 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i2.285

Abstract

The development of the global economy and the increasing complexity of corporate ownership structures have created significant challenges in enforcing tax crime regulations. Ownership arrangements involving multiple intermediary entities often enable beneficial owners to conceal their identities, raising questions regarding whether criminal liability can effectively be attributed to the beneficial owner. This study aims, first, to analyze the legal construction of criminal liability of beneficial owners in tax crimes in Indonesia. Second, it seeks to identify weaknesses in the enforcement of criminal liability against beneficial owners in tax-related offenses. Third, the study proposes a reconstructed legal policy model that positions the beneficial owner as a subject who can be held criminally liable. This research employs a normative legal research method with primary approaches consisting of statutory, conceptual, and comparative analyses. The sources of data consist of primary legal materials and secondary legal materials. First, the complexity of corporate ownership structures highlights the importance of the beneficial owner concept in identifying individuals who ultimately control and derive economic benefits from corporations, although Indonesian regulations have not yet explicitly linked this concept to criminal liability in tax law enforcement. Second, law enforcement efforts continue to encounter obstacles due to regulatory frameworks and evidentiary systems that remain largely formalistic and focus primarily on administrative subjects, thereby making it difficult to reach the substantive actors behind corporate structures. Third, a reconstruction of the legal framework is required through regulatory reform, enhanced transparency of ownership structures, and the integration of registration systems along with stronger institutional coordination to effectively hold beneficial owners accountable.
Co-Authors Achmad Rizal Amad sudiro Hery Firmansyah I Dewa Gede Hari Wisana Setioningsih, Endang Dian