Publication Search

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Exceptionally gifted children possess extraordinary potential; however, addressing their needs optimally often presents a challenge. On the other hand, specific learning disabilities such as dyslexia, dysgraphia, and dyscalculia pose specific obstacles in the learning process for children. The aim of this research is to facilitate readers in understanding the core aspects related to the Analysis of Handling Exceptionally Gifted Children and Specific Learning Disabilities such as Dyslexia, Dysgraphia, and Dyscalculia. This research employs a library research methodology.The findings of this research encompass several interventions applicable to students with learning disabilities. One form of learning service for special needs children involves providing treatment to overcome the difficulties and learning barriers they face. The role of media is crucial in education, as it can effectively aid in conveying information from learners to the subject matter.    

Acne vulgaris is an androgen-dependent disorder of Pilosebaceous follicles (hair follicles and attached sebaceous glands). The areas of the body with the highest density of pilosebaceous follicles are the face, neck, upper chest, shoulders and back. Acne vulgaris is one of the most common skin disorders to be treated by a dermatologist, mainly affecting teenagers, although it may be present at any age. Acne Vulgaris by definition is a multifactorial chronic inflammatory disease of the Pilosebaceous unit. The various clinical presentations include seborrhoea, comedones, erythematous papules and pustules, less commonly nodules, deep pustules or pseudocysts, and primary scarring to name a few. Acne Vulgaris has four main pathogenetic mechanisms - increased sebum production, follicular hyperkeratinization, Propionibacterium acne (P.acne) colonization, and inflammatory products. In recent years, due to a better understanding of the pathogenesis of Acne Vulgaris, new therapeutic modalities are being designed. The availability of new treatment options to complement the existing armamentarium should help achieve successful therapy of more Acne Vulgaris patients, ensuring improved tolerability and meeting patient expectations. Successful management of Acne Vulgaris requires careful selection of anti-Acne Vulgaris agents according to the clinical presentation and individual patient needs.

This study is to find out about Parotid Gland Tumors, Salivary Gland Physiology, Definition of Parotid Tumors, Epidemiology, Etiology, Classification, Benign Parotid Tumors, Malignant Parotid Tumors, Clinical Manifestations, Diagnosis, Supporting Examinations, Therapy, Complications and Prognosis. Parotid tumors are tumors that attack the parotid salivary glands. The etiology of salivary gland tumors remains unknown but a multifactorial role is thought to be involved. The most common benign salivary gland tumor in children is parotid gland hemangioma. In adults, benign salivary gland tumors that often occur include pleiomorphic adenomas. Parotid malignant tumors in children are rare and the most common in children is mucoepidermoid carcinoma. The diagnosis of a parotid gland tumor will depend on the history, clinical examination, imaging, and fine needle aspiration biopsy (FNAB). Treatment of parotid tumors is based on appropriate staging and preoperative diagnosis. Facial nerve injuries and Frey's Syndrome are complications that often arise. Most salivary gland tumors are non-malignant and grow slowly. Surgical removal of the tumor usually cures the patient.

The granting of marriage dispensation by judges experienced a discourse from the age of marriage, which originally occurred because of the age difference between men and women, which caused family conditions that were not solid, with the younger age of women causing marriage to look more discriminating against women in the purpose of marriage. Then it changed to a regulation that equalized the age limit for marriage for both men and women. In the treatment of deviations from the rules of marriage age, it is also emphasized that there is equal treatment. However, this cannot limit the judges' ability to render judgments. The examination of marriage dispensation must be carried out thoroughly, so the focus of this study is on how the dynamics present in each decision by judges need to be analyzed. The research method is a study of normative law related to the provisions of the marriage dispensation. The analysis is carried out with the theory of judicial power, which includes legal justice, legal certainty, and legal expediency. The results showed that every judge's decision is affected by the disparity of the judgment on the granting of marriage dispensation when the judge does not examine all the offenses of the application for dispensation in the search for the application for dispensation, which becomes the basis for the judge to consider the decision. So that stigma for urgent reasons does not become unclear and clear. Therefore, every trial must systematically follow the judicial process in order to realize the purpose of marriage  

Low student learning motivation causes low learning outcomes. Learning models that are less interactive and innovative are one of the reasons students have low learning motivation. This study aims to analyze the use of learning media with the mentimeter application in Pancasila and Citizenship Education Subjects at SMA Plus Merdeka Soreang on student motivation. The research sample was taken from 30 students of Merdeka Soreang Plus High School who took Pancasila and Citizenship Education Subjects. Data collection techniques used are observation, interviews, tests, questionnaires, and documentation. The results showed changes in the increase in results and learning motivation between before and after treatment. The average learning outcomes increased from 46.87 to 70.62 with a percentage increase of 50.67%. In addition, an increase also occurred in indicators of student motivation during the learning process. The application of the meter application provides a more interactive and enjoyable learning atmosphere. This research is expected to improve the learning process by using digital media.Keyword : Mentimeter Media, Interactive Learning, Motivation

Tonsillitis is inflammation of the palatine tonsils. Infection of the tonsils occurs if antigens, whether inhaled or ingested, easily enter the tonsils and the body resists and a focus of infection forms. Initially, the infection is acute, generally caused by viruses that grow on the mucous membrane, then followed by bacterial infection. As a result of chronic inflammation, the size of the tonsils will increase due to parenchymal hyperplasia or fibrinoid degeneration with tonsillar crypt obstruction. The definitive treatment for chronic tonsillitis is surgical removal of the tonsils or tonsillectomy where one of the complications is bleeding which triggers hypovolemic shock. This case report presents a 19 year old man who complained of pain in swallowing and a feeling of lump in the throat and based on the history, physical examination and supporting examinations that had been carried out, the patient was diagnosed with tonsillitis and planned to undergo a tonsillectomy. After the procedure, the patient experienced hypovolemic shock due to bleeding and died

The research aims to explain the history of mental health from pre-historic times to the contemporary era. The research focus involves the analysis of empirical factors, paradigm shifts, and the evolution of approaches to the treatment of mental disorders. The research method used is descriptive qualitative, allowing researchers to deepen historical concepts of mental health and analyze their development. Data was obtained through literature reviews from previous research and analysis of reference books. Relevant information is drawn from journal conclusions and book summaries to form a comprehensive understanding of the historical footprint of mental health. As a result of research from journals and books, it can be concluded that the history of the development of mental health has involved significant changes in the paradigm of treating mental disorders. Starting from the pre-scientific era with the concepts of animism and naturalism, to the transition to the modern era which marks the peak of scientific development in the field of mental health. With this shift, the history of mental health reflects the evolution of society's view of mental disorders from mystical beliefs to modern scientific understanding. This research summary provides in-depth insight into how the evolution of mental health concepts has influenced approaches and treatments in society.  

Drug-resistant tuberculosis (TB) is an escalating global health issue, particularly with the rise of multidrug-resistant (MDR-TB) and extensively drug-resistant TB (XDR-TB), which complicate treatment and control efforts. Resistance to both first-line and second-line drugs weakens the effectiveness of standard WHO-recommended therapies, while alternative drugs can cause severe side effects and reduce patient adherence. This study aims to explore the integration of bioinformatics and pharmacogenomics in supporting personalized TB treatment to improve therapeutic success and reduce the risk of further resistance. The research employed a laboratory-based experimental design with a bioinformatics approach, involving TB patients with clinical evidence of drug resistance. Clinical samples were analyzed through whole genome sequencing to identify gene mutations associated with resistance, followed by pharmacogenomic mapping to predict pharmacological responses based on patients’ genetic variations. The results revealed several specific gene mutations consistently linked to resistance and produced individualized therapeutic recommendations that were more targeted than standard protocols. Effectiveness evaluation demonstrated that genome-based personalized therapy yielded higher treatment success rates, faster recovery times, and lower rates of subsequent resistance. These findings highlight the significant potential of precision medicine in TB management, particularly for resistant cases that are difficult to treat with conventional approaches. In conclusion, the integration of bioinformatics and pharmacogenomics plays an essential role in strengthening TB treatment strategies through a personalized, adaptive, effective, and sustainable approach. Nevertheless, its implementation still faces challenges such as high costs, limited infrastructure, and the need for clear regulations regarding the use of patients’ genomic data.

Health is a state of health, both physically, mentally, spiritually and socially, which enables everyone to live a productive life socially and economically. Public health is a condition that describes the level of health that occurs in society. Society is a group of individuals who live together, work together to obtain common interests and have an order of life, norms and customs that are adhered to in their environment. Public Health is a part of science that discusses and studies the prevention and treatment of disease in each individual. Physiotherapy as a health worker plays a very important role and must have the ability to maximize the potential for movement and function within the promotive, preventive, curative and rehabilitative scope. Therefore, it is proof that physiotherapy not only plays a curative and rehabilitative role but also plays a big preventive role. Nape pain or neck pain is generally not a serious condition that needs to be watched out for. This condition can heal in a few days or weeks without special treatment. However, neck pain can also occur due to certain diseases. Bending over, looking down for too long, often gritting your teeth, or reading in bed, using a cell phone for a long time can cause the neck muscles to become tense. Over time, this condition will cause Kornik's neck pain, which is a myofascial condition. Smartphones are a real manifestation of technological progress and are devices that work very complexly with access to the internet, social media and games. Excessive smartphone use can cause musculoskeletal disorders. Musculoskeletal disorders associated with smartphone use cause neck muscle fatigue caused by poor posture. Using smartphones for a long time can cause muscle tension. Apart from using smartphones, household activities can also cause neck pain such as ironing and washing. Providing exercise therapy in the form of Free Active Movement can reduce complaints of neck pain.

Medicinal plants have been known and used worldwide for thousands of years. One type of medicinal plant that is often used is gaharu. The efficacy of gaharu leaves provides properties as a fever reducer, increases appetite, launches menstruation, and relieves pain. This study aims to determine whether there is an analgesic effect from the methanol extract of gaharu leaves in male Wistar rats using the heat stimulation method. This study was an experimental study using twenty-five male Wistar rats divided into five groups. Group I (negative control), rats were treated with 1% CMC-Na. Group II (positive control), rats treated with mefenamic acid 45 mg/kg BW. Group III, IV, and V rats were treated with gaharu leaf methanol extract suspension (100; 200, and 400) mg/kg BW. Pain stimulation was carried out by dipping the rat tail into a 40°C water bath. Data on response time to pain, stimuli were analyzed using the One-Way Analysis of Variance (ANNOVA) method with a 95% confidence level followed by a post-hoc Tukey test to determine which group had the same or significantly different effect. The results showed that the normal response time data for mice to painful stimuli ranged from 2.79 to 3.57 seconds. 1% CMC-Na treatment in mice was unable to increase the response time to a significant pain stimulus (p>0.05). Mefenamic acid treatment 45 mg/Kg BW significantly increased the response time to painful stimuli (p<0.05) with the longest average response time to painful stimuli, namely 8.87 seconds. Based on the method used in this research, methanol extract of agarwood leaves 400 mg/kgBW has almost the same analgesic effect as mefenamic acid 45 mg/KgBW.

Medicinal plants have been known and used worldwide for thousands of years. One type of medicinal plant that is often used is gaharu. The efficacy of gaharu leaves provides properties as a fever reducer, increases appetite, launches menstruation, and relieves pain. This study aims to determine whether there is an analgesic effect from the methanol extract of gaharu leaves in male Wistar rats using the heat stimulation method. This study was an experimental study using twenty-five male Wistar rats divided into five groups. Group I (negative control), rats were treated with 1% CMC-Na. Group II (positive control), rats treated with mefenamic acid 45 mg/kg BW. Group III, IV, and V rats were treated with gaharu leaf methanol extract suspension (100; 200, and 400) mg/kg BW. Pain stimulation was carried out by dipping the rat tail into a 40°C water bath. Data on response time to pain, stimuli were analyzed using the One-Way Analysis of Variance (ANNOVA) method with a 95% confidence level followed by a post-hoc Tukey test to determine which group had the same or significantly different effect. The results showed that the normal response time data for mice to painful stimuli ranged from 2.79 to 3.57 seconds. 1% CMC-Na treatment in mice was unable to increase the response time to a significant pain stimulus (p>0.05). Mefenamic acid treatment 45 mg/Kg BW significantly increased the response time to painful stimuli (p<0.05) with the longest average response time to painful stimuli, namely 8.87 seconds. Based on the method used in this research, methanol extract of agarwood leaves 400 mg/kgBW has almost the same analgesic effect as mefenamic acid 45 mg/KgBW.

Performance of the company is mostly measured by financial ratio for a spesific period. This measurement must be in accordance with generally accepted accounting treatment in preparing financial statements. Financial ratios have weaknesses in measuring performance where performance looks good but does not increase or even decrease. Therefor, other measuring are needed that can show the success of the company with the aim of adding economic value. Economic Value Added (EVA) is one of the most relevant measurements in measuring a company's financial performance because it can show how much added value can be generated during a spesific period.This research using qualitative descriptive method with secondary data from financial statement of PT Kimia Farma, Tbk listed on Indonesia Stock Exchange for 2018-2022. This study aims to find out the financial performance of PT Kimia Farma, Tbk listed on the BEI using the Economic Value Added (EVA) method. Economic value added (EVA) is an added value for the company by incurring capital costs. The result of this research indicate that financial perform with EVA method are negative, means that it performs is not optimal.

The problems that usually arise in people with HIV/AIDS (PLWHA) are that apart from physical problems, there is also stigma, namely the bad social reaction towards people with HIV/AIDS. Such complex problems in PLWHA are accompanied by loss of social support such as lack of attention from family and community. This reaction is a bad experience for PLWHA where when they need support there is no one to help them, so depression often occurs in PLWHA. Depression in HIV AIDS sufferers can increase the risk of non-adherence behavior towards treatment resulting in a high risk of shorter survival. Failure to recognize and treat depression in HIV/AIDS sufferers not only endangers the patient but also endangers society. Research related to depression in PLWHA at Cipto Mangunkusumo Hospital, Jakarta, found that more than half of the patients experienced depression, namely 51.1%. The general aim of providing this counseling is so that PLWHA are able to overcome the depression they are experiencing. The design used in this community service is counseling with communication, information and education methods. The targets of this community service activity are housewives with HIV/AIDS in Cirebon district. From the preliminary study carried out, it was found that data on the problems that arise among PLWHA in Cirebon district cannot be separated from the emergence of psychological problems, this occurs because of feelings of sadness, disappointment, shame, fear of being ostracized by friends and family and fear of being abandoned by their husbands.

The covid-19 outbreak has an impact on all aspects of the lives of the elderly, including their psychosocial conditions. These psychosocial problems have an impact on increasing stress and decreasing fitness. The specific aim of research is to know and implement trekking based Tri Mandala decrease stress and increase fitness of elderly. The specific aim of research is to know and implement trekking based Tri Mandala decrease stress and increase fitness of elderly. Through a quasi experimental with the same subject design (treatment by subject design) and randomized posttest only group design assessed trekking based Tri Mandala training to reducing stress was recorded by Stress Questionnaire and improve fitness was recorded by rockspot method. The data obtained were analyzed by paired t-test at a significance level of 5%. The result showed that, trekking based Tri Mandala training reducing stress of eldery to 13,54% and increase fitness of eldery to 42,08%. It concluded that trekking based Tri Mandala training reduce stress and improve the fitness of elderly.

Blood sugar levels, or blood glucose levels, are crucial for overall health and are regulated by the pancreas through insulin. Normal blood sugar levels range between 70-99 mg/dL when fasting and up to 140 mg/dL two hours after eating. Abnormal blood sugar levels can suggest a variety of health issues, including hypoglycemia (low blood sugar levels caused by excess insulin, certain drugs, or illnesses such as diabetes) and hyperglycemia (high blood sugar levels associated with diabetes). Regular blood sugar monitoring is necessary, especially for diabetics. Guava, a tropical fruit, includes a variety of phytochemicals that have been linked to pharmacological benefits such as antibacterial capabilities. This research uses an extraction process involving solid-liquid extraction or maceration, with methanol being the optimal solvent. The extract yields 9.51%. Wistar rats are used to investigate its antidiabetic efficacy. The rats are divided into three groups: positive control, negative control, and extract treatment. Diabetes is induced by subcutaneous injection of Alloxan, followed by oral administration of the methanol extract. Blood glucose levels are assessed after fasting for 6-8 hours. The extract from dried Guava leaf powder yields a concentrated extract with a 9.51% yield. In vivo assessments showed a significant reduction in blood glucose levels in rats treated with guava leaf extract, suggesting potential anti-hyperglycemic effects. The phenolic compounds in guava leaves contribute to antioxidant and anti-hyperglycemic effects. The study highlights the potential therapeutic effects of guava mint leaves and their extract components for diabetes management and antioxidant health benefits.

The lack of oral hygiene become a problem for elderly. The main aims of this research is to analyze the related factors due to oral hygiene consists of age, sex, education degree, occupation, marital status, knowledge, motivation, physical dependence, culture, anxiety, economic of family and elderly. The design of this research were descriptive analytic and cross sectional. UPTD Puskesmas I Penebel was the location where this research was conducted. Purposes sampling technique was used with the total samples where 80 respondents. The results showed the significant correlation between oral hygiene and knowledge (p value 0,013, r = 0,277), motivation (p value 0,005, r = 0,311), physical dependence (p value 0,011, r = 0,285), economic of family and elderly (p value 0,0000, r = 0,400), anxiety (p value 0,0185, r = -0,265). There was no correlation between culture and oral hygiene (p value 0,187, r = -0,149). Based on this research, it is recomended that oral hygiene supposed to be clearly informed to elderly by elderly posyandu (integrated treatment) activities, and regularly oral hygiene checkup which is integrated in puskesmas (civic health Centre).    

Human knowledge comes from education, experience and social interaction. Clerkship students actively participate in clinical training under supervision. Maxillofacial trauma, often caused by accidents, can cause mandibular fractures. Tooth avulsion, detachment from the socket due to injury, often occurs in the maxillary central incisors. Immediate tooth replantation is the best treatment. Research Objective: To determine the level of knowledge of clerkship students regarding the management of permanent tooth avulsions. Method: This research uses an analytical observational research design with a cross sectional research design. The population in this study were all clerkship students in 2023 with a total of 88 respondents. Determining the number of samples uses total sampling. Data collection used a knowledge level pattern questionnaire. Data analysis used SPSS with Mann Whitney and Kruskal-Wallis statistical tests. Research Results: Most of the respondents were women, 72 respondents (84.7%). Most of the respondents had a clerkship period of less than 1 year, 43 respondents (5.6%). Most of the respondents had undergone oral surgery, 50 respondents (58.8%). Most respondents had knowledge in the low category, 38 respondents (44.7%). Conclusion: The majority of students have a low level of knowledge regarding the management of permanent tooth avulsion. There was no significant difference between knowledge regarding the management of permanent tooth avulsion. Suggestion: Efforts are needed to increase students' level of knowledge regarding the management of permanent tooth avulsions.

Management Of Coronary Angiongraphy Examination In Congestive Heart Failure Cases Background : Fail heart congestive heart disease (CHF) is condition inability heart in pump blood consequence disease arteries coroner , who can cause narrowing or blockage arteries heart . Evaluation on CHF patients are very crucial Because can trigger condition fail heart . Coronary angiography, a procedure diagnostic use X- rays and substances contrast , role   in identify blockage arteries the coroner who became CHF trigger .Research methods This is literature review, where Exploration literature done in various databases with keywords _ such as Coronary Angiograhy ”, Cases of Congestive Heart Failure, etc. Source reference used _ in preparation This article This includes Google Schollar , as well article in journal scientific Language English nor speak Indonesian. Results: Coronary Angiography (CAG) examination in CHF patients was involved preparation patient , tool , team medical , procedures inspection , maintenance post-action , and results inspection . Preparation patient covers education , fasting , evaluation function kidney , adjustment medicine , preparation access vascular , and discussion about substance contrast . Preparation tool involve table catheterization , fluoroscopy , catheter , substance contrast , equipment resuscitation , medicine pre-procedure , and hemostasis equipment . The medical team involves an interventional cardiologist, radiological technologist, catheterization nurse, catheterization technician, and anesthesia and resuscitation team. The CAG procedure involves patient preparation, vascular access, catheter insertion, coronary artery evaluation, and completion of the procedure. Conclusion : Congestive heart failure (CHF) is caused by the heart's inability to pump blood, especially coronary artery disease. Coronary angiography uses X-rays and a contrast agent to visualize the coronary arteries. Although symptoms of CHF include shortness of breath and swelling, mortality rates remain high, especially over 40 years of age. The role of Coronary angiography in assessment and therapy planning involves medical specialists. The results support effective treatment planning to improve patient prognosis by addressing the causes of CHF.