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Majalah Sainstekes
Published by Universitas Yarsi
ISSN : 20856237     EISSN : 26856794     DOI : -
Core Subject : Economy, Health, Science, Social,
Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology
Majalah Sainstekes / Sainstekes Magazine is a peer-reviewed and open access journal that focuses and promotes the results of research in medicine, economics, law, psychology and technology.
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Articles 6 Documents
 1 
Search results for , issue "Vol 6, No 1 (2019): JUNI 2019" : 6 Documents clear
Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ Auliffi Ermian Challen
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.442 KB) | DOI: 10.33476/ms.v6i1.1213

Abstract

The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.
Analisis Penerapan Perencanaan Pajak (Tax Planning) PPH Pasal 21 sebagai Upaya Efesiensi Beban Pajak Wajib Pajak Badan Dian Nur Febria; Suhirman Madjid
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.336 KB) | DOI: 10.33476/ms.v6i1.1214

Abstract

Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.
Efektivitas, Pemanfaatan Teknologi dan Kemudahan Dalam Penerapan Sistem Informasi Akuntansi (Studi Pada Rumah Sakit Islam Jakarta) Nurul Karima; Masagus Asaari
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.597 KB) | DOI: 10.33476/ms.v6i1.1215

Abstract

The purpose of this study was to determine the effect of effectiveness, use of technology and ease in the application of accounting information systems on employee performance at Jakarta Islamic Hospital. This type of quantitative research, data collection techniques using a questionnaire, the study sample was 43 employees of the accounting information system division, sampling techniques using saturated samples. Data analysis techniques used multiple linear regression analysis, coefficient of determination, hypothesis testing partially and simultaneously. The results showed that the effectiveness, utilization and ease in the application of accounting information systems had partially and simultaneously a positive effect partially and simultaneously, and also this positive effect was significantly on the performance of employees of Jakarta Islamic Hospital. The coefficient of determination obtained 93.2%, this result means the magnitude of the effectivity of effectiveness (X1), utilization (X2) and ease (X3) in the application of accounting information systems simultaneously on the performance of employees of the Islamic Hospital of Jakarta (Y) is 93.2%, while the rest is 6.8% is influenced by other factors.
Hubungan antara Diameter Optic Nerve Sheath pada Grey Scale Ultrasound dengan Peningkatan Tekanan Intrakranial pada Pasien dengan Lesi Intrakranial Tatok Rudiharto; Bachtiar Murtala; Sri Asriyani; Mirna Muis; Cahyono Kaelan; Burhanuddin Bahar
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.92 KB) | DOI: 10.33476/ms.v6i1.1216

Abstract

The study aims to determine the correlation between diameter of optic nerve sheath on grey scale with increased intracranial pressure in patients with intracranial lesion. The research was conducted in Radiology Department of Dr. Wahidin Sudirohusodo Makassar from January 2019 – May 2019. The sample were 39 people aged ³18 years old with intracranial lesion. Axial computed tomography (CT) examination was performed to evaluate intracranial lesions and the presence of midline shift. The diameter of the optic nerve sheath was measured using eye ultrasonography. Data analyses used Spearman’s correlation test. The results showed that there was a correlation between the dilatation of the right and left optic nerve sheath diameter with midline shift (p value 0.04; p less than 0.05) on the diameter of the right optic nerve sheath showing a weak positive relationship (p value 0.02) for the diameter the optic nerve sheath left showing a medium positive relationship where the higher the midline shift, the wider the diameter of the left and right optical nerve sheath. There is a correlation between the right and left optic nerve sheath diameter (p less than equal 0.001) showing a strong positive relationship where the wider the diameter of the right optic nerve sheath, the wider the diameter of the left optic nerve sheath at high intracranial pressure. Statistically other results also obtained no relationship between dilatation of the diameter of the optic nerve sheath with clinical symptoms of increased intracranial pressure and type of lesion.
Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas untuk Menilai Kinerja Keuangan Koperasi Sejahtera Aslama Ramdhani; Elmanizar Elmanizar
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.314 KB) | DOI: 10.33476/ms.v6i1.1212

Abstract

This study aims to determine the financial performance of Sejahtera Cooperative period 2012-2016 measured by aspects of liquidity, solvability, profitability, and activity. This study uses secondary data from financial reports obtained from the Sejahtera Cooperative. This study uses quantitative methods with descriptive format. The results from this study showed cooperative financial performance based on the aspect of likuidity ratio is considered very unhealthy. Cooperative financial performance based on the aspect of solvability ratio is considered healthy. Cooperative financial performance based on the aspect of profitability ratio is considered unhealthy. Cooperative financial performance based on the aspect of activity ratio is considered very unhealthy.
Implementasi Clinical Pathway Tahun 2018 dalam Upaya Meningkatkan Mutu Pelayanan di Rumah Sakit Umum Daerah Koja Arroyan Wardhana; Sri Rahayu; Ahdun Triguno
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.766 KB) | DOI: 10.33476/ms.v6i1.1217

Abstract

Improving the quality of patient services in hospitals is an important program implemented in hospitals. One indicator of improving hospital quality is the application of Clinical Pathway (CP) as an evaluation of hospital accreditation. Benefits of CP as a means of quality control and costs in improving hospital services. The general objective of this research is the preparation of a Clinical Pathway implementation plan in improving the quality of hospital services.This research method is qualitative with data collection techniques conducting in-depth interviews, observation and document review. The selection of informants in qualitative research, based on suitability and adequacy as many as 17 people. Analysis of CP implementation consists of inputs; which constitute human resources, processes; implementation of monitoring and evaluation, output; service quality after CP. The results of the study are based on inputs, processes and outputs that indicate implementation has been implemented in accordance with hospital accreditation, but needs optimization. Input factors analyzed will support the implementation of CP but need to uniformize the Clinical Pathway format, the evaluation monitoring process has not run optimally while the quality of service output is in accordance with the Clinical Pathway. Suggestions for Hospital Director to carry out Clinical Pathway understanding by holding workshops for all related parties and increasing the guidance and supervision of the implementation of Clinical Pathway, all units involved to coordinate with each other and implement Standard Operating Procedures (SPO) of CP for patient safety.

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