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Showing 23 articles found for "Fixed"

THE EFFICACY AND SAFETY OF A POLYPILL (ANTIHYPERTENSIVE, STATIN, ± ASPIRIN) FOR THE PRIMARY PREVENTION OF MAJOR ADVERSE CARDIOVASCULAR EVENTS: A SYSTEMATIC REVIEW AND META-ANALYSIS

Warham, Jonea Octavien Wijaya, Widya Aulia, Sammy Samuel, Bram Adhitama
Abstract: Background: Cardiovascular disease (CVD) continues to be the predominant cause of global mortality. Polypill techniques that integrate various cardiovascular drugs into a single formulation have emerged as a potential method&#8230; thod for primary prevention, especially in intermediate-risk populations. Objective: To systematically review and synthesize evidence regarding the efficacy and safety of polypill formulations (comprising antihypertensive medications, statins, with or without aspirin) in comparison to standard care or placebo for the primary prevention of major adverse cardiovascular events (MACE) in intermediate-risk populations. Methods: We conducted systematic review and meta-analysis in accordance with PRISMA 2020 standards (Systematic Review Registration: PROSPERO CRD420251184718). Various databases (PubMed, Cochrane Library, ScienceDirect, Scopus) were examined for original research published from January 2015 to October 2024. Studies were eligible if they assessed polypill therapies in individuals aged 30 to 70 years with intermediate cardiovascular risk (10-20% 10-year risk), reported composite major adverse cardiovascular events (MACE) outcomes, and included a minimum follow-up of 6 months. Two independent reviewers conducted screening, data extraction, and risk of bias evaluation utilizing the Cochrane RoB 2.0 tool. Results: Of the 161 records discovered, 4 randomized controlled studies (HOPE-3, TIPS-3, PolyIran, PolyPars) with 31,501 people fulfilled the inclusion criteria. Polypill therapies showed a substantial decrease in composite MACE relative to control groups (pooled HR 0.67 (95% CI 0.60-0.75, p<0.001). Individual trial hazard ratios varied from 0.50 (PolyPars) to 0.66 (PolyIran) and 0.79 (TIPS-3) with moderate heterogeneity (I²=35.2%, p=0.20). Polypills were generally well- tolerated, with a safety profile consistent with the individual components. Medication adherence was enhanced with the polypill in comparison to multiple-pill regimens. Conclusions: Polypill techniques markedly reduce major adverse cardiovascular events (MACE) in intermediate-risk patients for primary cardiovascular prevention, achieving around a 33% relative risk reduction. The fixed-dose combination strategy provides benefits in compliance and ease of use. These findings hold significant implications for healthcare systems in low-to- middle-income nations, such as Indonesia, where the burden of cardiovascular disease is substantial and access to long-term cardiovascular drugs is frequently hindered by cost and complexity.

DEVELOPING A GROWTH MINDSET IN ELEMENTARY SCHOOL TEACHERS: A TRAINING GUIDE TO ENHANCE DEEP LEARNING

Wahdeni, Tuti khairani, Khairani Hasibuan, Hamka
Abstract: The training program “Developing a Growth Mindset Among Elementary School Teachers: A Training Guide for Enhancing Deep Learning” was organized by the Department of Education of Mandailing Natal Regency to strengthen teachers’&#8230; teachers’ pedagogical competence and foster a student-centered learning culture. This initiative was motivated by the 2022 PISA results, which revealed that more than 99% of Indonesian students could only solve problems at lower levels (Lower Order Thinking Skills), while less than 1% reached higher levels (Higher Order Thinking Skills). One of the underlying causes is the prevalence of a fixed mindset among teachers—the belief that intelligence is innate and difficult to change. This training aimed to cultivate a growth mindset based on Carol S. Dweck’s (2006) theory, which emphasizes that abilities can be developed through effort and learning strategies. The method employed was a reflective andragogical workshop involving material presentations, microteaching simulations, and collaborative reflections. The results indicated a significant improvement in teachers’ understanding of the growth mindset concept and its implementation in deep learning. Teachers began providing process praise, applying The Power of Yet strategy, and creating emotionally safe and collaborative classroom environments. Furthermore, the establishment of the Growth-Oriented Teacher Community of Mandailing Natal (KGB-Madina) emerged as a sustainable platform for sharing best teaching practices and fostering continuous professional growth.

FINANCIAL REPORT ANALYSIS: FROM DATA TO VALUABLE INFORMATION (CASE STUDY OF A WORKSHOP SERVICE BUSINESS)

Gusti Tuara, Rita J D Atarwaman, Nadia Indra, Bayu Muhaimin, Nurfira Tuharea, Refial Fadhil Marasabessy, Dean Marchia Unawekla, Ina Belay, Fakhri Azmi Syahbani, Fahratun Rizky Lisaholith, Adha Sahar Pradella, Debora Evanya Sinaga, Putri Maharani Ratuloly, Fensya Penina Tosil, Ardhansyah Iwan Putra
Abstract: This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the&#8230; e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.    

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA CV. XYZ

Ngatimin, Ngatimin
Abstract: This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to&#8230; determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.   Keywords: Treatment of Fixed Assets, PSAK No. 16

PENGELOLAAN KAWASAN EKOWISATA HUTAN MANGROVE

Eka, Saputra, Trio, Wasiah Sufi
Abstract: Mangrove forest management is important in efforts to preserve the environment in coastal areas. This activity is a good step to reduce damage to the mangrove ecosystem and maintain coastal damage. The research aims to find&#8230; ind out the condition and development of the management of the Mangrove Forest Ecotourism Area. Based on the research results, there are several things that are still not running well, which can be seen from the lack of planning, organizing documents, lack of coordination and supervision of ecotourism management which is still less organized and structured, which can be seen from the absence of a fixed or routine schedule for monitoring ecotourism. Pangkalan Sesai mangrove forests, infrastructure, bridges that are no longer passable by visitors. Knowledge about tourism is still lacking and maintenance carried out by managers is not optimal. Then the addition of other attractions and road improvements to make visitors more comfortable, where accessibility is an important factor in the visiting sector

APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III

Sihombing, Irananda, Sagala, Indah Cahya, Hasibuan, Thezar Fiqih Hidayat
Abstract: This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects&#8230; fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.

Analisis Kestabilan Model SVEI1I2R terhadap Pandemik Covid-19

Sisca Sri Dewi Saragih, Sariyani Kudadiri
Abstract: Covid-19 is a serious health problem that occurs globally, including in Indonesia. Mathematical modeling is one way to see how the spread of the Covid-19 pandemic is developing. The model used in this study is SVEI1I2R and&#8230; nd its stability will be seen. The article discusses the stability of fixed points using the Jacobian matrix and the Routh-Hurwitz criterion as well as the Castilo-Chaves and Song Theorems, reproduction numbers, and their numerical analysis. The results of the analysis show that the stability of fixed points is related to the basic reproduction number determined by the next-generation matrix, stability analysis in accordance with the theorem and the distribution of the population is shown in a numerical graph.

Prediksi Risiko Kebangkrutan Perusahaan Publik ASEAN: Perspektif RBV-DCT

Aditya Arya Mahardhika, Badingatus Solikhah
Abstract: Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market&#8230; et valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.

Investasi Asing Langsung dan Pertumbuhan Ekonomi di Negara OKI: Peran Moderasi Stabilitas Politik

Muhammad Nurwahyudi, Wendy, Anggraini Syahputri, Anwar Azazi, Uray Ndaru Mustika
Abstract: Economic growth is a key indicator in assessing a country's ability to sustainably increase the output of goods and services. This study aims to analyze the effect of trade openness (TO) and the interaction between foreign&#8230; gn direct investment (FDI) and political stability (PS) on economic growth in member countries of the Organization of Islamic Cooperation (OIC). The study utilizes panel data from 30 OIC member countries over the period 2005–2023, sourced from the World Bank’s World Development Indicators (WDI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM) to control for individual heterogeneity across countries, as well as Moderated Regression Analysis (MRA) to test the moderating role of PS in the relationship between FDI and economic growth. The estimation results show that both TO and FDI have a positive and significant impact on economic growth. However, the interaction between FDI and PS exhibits a negative and significant effect, which contradicts conventional theoretical expectations that political stability should enhance the positive impact of FDI. These findings suggest that in several OIC countries, despite relatively low political stability, FDI continues to flow in response to economic opportunities, strategic interests, or domestic market appeal. In other words, political instability does not always serve as a major barrier to foreign investment, especially when the economic potential remains high. Moreover, FDI under such conditions may serve as an important instrument to strengthen international economic cooperation, expand production capacity, and drive long-term economic growth. These findings provide strategic implications for the formulation of investment and institutional stability policies in OIC countries.

Pengembangan Aplikasi Monitoring Inventaris Barang Pada Universitas Ibnu Sina Batam Berbasis Web

Permana, Agum, Jarti, Nanda, Suryadi, Agus
Abstract: Abstract: A The inventory system at Ibnu Sina University in the facilities and infrastructure section of the old system still has several shortcomings, therefore the authors are interested in developing from the old system&#8230; em so as to produce an updated and user friendly system which has more advantages including barcode features, control features goods, then the chairman has direct access that previously did not have the old system. The development of this inventory system, the author uses a prototype method with a development model using the Unified Model Language (UML). The purpose of this research will be to facilitate facility staff in finding information on goods by means of barcode scanners on QR labels that have been affixed to goods, making it easier to find out the condition of goods that are carried out regularly with the goods control feature, having three actors in using the inventory system which the main actor has full access and the other two actors have limited access in using the system. With the hope that the facilities section will make it easier to control all assets or inventory of goods at Ibn Sina University. So that it can be a solution to existing problems.   Keywords: Goods Inventory, Prototype, QR Code.     Abstrak: Sistem inventarisasi pada Universitas Ibnu Sina pada bagian sarana dan prasarana pada sistem yang lama masih memiliki beberapa kekurangan oleh karena itu penulis tertarik mengembangkan dari sistem yang lama sehingga menghasilkan sistem yang ter-update dan user friendly yang mana lebih memiliki kelebihan diantaranya fitur barcode, fitur kontrol barang, kemudian ketua memiliki akses secara langsung yang sebelumnya tidak dimiliki sistem lama. Pengembangan pada sistem inventaris barang ini penulis menggunakan metode prototype dengan model pengembangan menggunakan Unified Model Language (UML). Adapun tujuan dari penelitian ini nantinya dapat mempermudah staff sarana dalam pencarian informasi barang dengan cara scanner barcode pada label QR yang sudah ditempel pada barang, mempermudah mengetahui kondisi barang yang dilakukan secara berkala dengan adanya fitur kontrol barang, mempunyai tiga aktor dalam penggunaan sistem inventaris yang mana aktor utama memiliki akses secara penuh dan dua aktor lainnya memiliki akses terbatas dalam penggunaan sistem. Dengan harapan agar bagian sarana lebih mudah dalam pengkontrolan semua asset ataupun inventaris barang yang ada pada Universitas Ibnu Sina. Sehingga dapat menjadi solusi dalam permasalahan yang ada.   Kata kunci: Inventaris Barang, Prototype, QR Code.