Analisis Pencatatan dan Pelaporan Pajak Pertambahan Nilai pada PT. Wenang Permai Sentosa

Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang atau jasa dalam peredarannya dari produsen ke konsumen. Mekanisme pemungutan, penyetoran, dan pelaporan PPN suatu Perusahaan ada pada pihak pedagang atau produsen yang disebut Pengusaha Kena Pajak (PKP). PT Wenang Permai Sentosa adalah anak dari Perusahaan AKR Land Development yang bisnis utamanya bergerak dalam bidang property dimana dalam proses pencatatan maupun pelaporan PPN harus sesuai dengan prinsip serta aturan yang berlaku.Tujuan penelitian ini, yaitu untuk menganalisis ketaatan terhadap proses pencatatan dan pelaporan PPN pada PT Wenang Permai Sentosa. Metode analisis yang digunakan adalah analisa deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa, untuk perhitungan pajak masukan dari pembelian barang kena pajak dan pajak keluaran dari penjualan/penyerahan barang kena pajak selama tahun 2010–2012 mengalami angka perhitungan PPN Lebih Bayar itu di sebabkan karena VAT In lebih besar dari VAT Out. Disarankan agar sistem administrasi perpajakan secara historis terus mengalami Perubahan oleh karenanya Perusahaan sebaiknya terus melakukan update atas regulasi perpajakan

Ekstraksi Ubi Jalar Ungu (Ipomoea batatas L.) Menggunakan Variasi Pelarut Serta Pemanfaatannya Sebagai Indikator Asam-Basa

Purple sweet potato (ipomoea batatas L.) is one source of carbohydrate. Purple sweet potato contains vitamins and minerals that needed by humans such as vitamin A, vitamin C, calcium, and iron. The sweet potato with purple flesh is widely used as natural dyes which are called anthocyanins. The study aim was to determine a suitable solvent to extract the purple sweet potato. Variation of solvent used namely methanol, methanol acidified with HCl 1% and solvent fractionation (n-hexane, ethyl acetate, and methanol). The extraction phase was divided into two, for flesh and for the skin of the purple sweet potato. The extraction results were then compared with phenolphthalein indicator and a methyl orange on acid-base titration. The results showed that the methanol acidified with HCl 1% provided a more stable color changes in acid-base testing, and the testing of phosphate buffer pH 1-12. Purple sweet potato extracts can be used as an acid-base indicator because it gave similar results with comparative indicators, phenolphthalein, and methyl orange

Global economic burden of unmet surgical need for appendicitis

Background: There is a substantial gap in provision of adequate surgical care in many low-and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods: Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results: Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion: For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially

Laparoscopy in management of appendicitis in high-, middle-, and low-income countries: a multicenter, prospective, cohort study.

BACKGROUND: Appendicitis is the most common abdominal surgical emergency worldwide. Differences between high- and low-income settings in the availability of laparoscopic appendectomy, alternative management choices, and outcomes are poorly described. The aim was to identify variation in surgical management and outcomes of appendicitis within low-, middle-, and high-Human Development Index (HDI) countries worldwide. METHODS: This is a multicenter, international prospective cohort study. Consecutive sampling of patients undergoing emergency appendectomy over 6 months was conducted. Follow-up lasted 30 days. RESULTS: 4546 patients from 52 countries underwent appendectomy (2499 high-, 1540 middle-, and 507 low-HDI groups). Surgical site infection (SSI) rates were higher in low-HDI (OR 2.57, 95% CI 1.33-4.99, p = 0.005) but not middle-HDI countries (OR 1.38, 95% CI 0.76-2.52, p = 0.291), compared with high-HDI countries after adjustment. A laparoscopic approach was common in high-HDI countries (1693/2499, 67.7%), but infrequent in low-HDI (41/507, 8.1%) and middle-HDI (132/1540, 8.6%) groups. After accounting for case-mix, laparoscopy was still associated with fewer overall complications (OR 0.55, 95% CI 0.42-0.71, p < 0.001) and SSIs (OR 0.22, 95% CI 0.14-0.33, p < 0.001). In propensity-score matched groups within low-/middle-HDI countries, laparoscopy was still associated with fewer overall complications (OR 0.23 95% CI 0.11-0.44) and SSI (OR 0.21 95% CI 0.09-0.45). CONCLUSION: A laparoscopic approach is associated with better outcomes and availability appears to differ by country HDI. Despite the profound clinical, operational, and financial barriers to its widespread introduction, laparoscopy could significantly improve outcomes for patients in low-resource environments. TRIAL REGISTRATION: NCT02179112

Pooled analysis of WHO Surgical Safety Checklist use and mortality after emergency laparotomy

Background The World Health Organization (WHO) Surgical Safety Checklist has fostered safe practice for 10 years, yet its place in emergency surgery has not been assessed on a global scale. The aim of this study was to evaluate reported checklist use in emergency settings and examine the relationship with perioperative mortality in patients who had emergency laparotomy. Methods In two multinational cohort studies, adults undergoing emergency laparotomy were compared with those having elective gastrointestinal surgery. Relationships between reported checklist use and mortality were determined using multivariable logistic regression and bootstrapped simulation. Results Of 12 296 patients included from 76 countries, 4843 underwent emergency laparotomy. After adjusting for patient and disease factors, checklist use before emergency laparotomy was more common in countries with a high Human Development Index (HDI) (2455 of 2741, 89.6 per cent) compared with that in countries with a middle (753 of 1242, 60.6 per cent; odds ratio (OR) 0.17, 95 per cent c.i. 0.14 to 0.21, P <0001) or low (363 of 860, 422 per cent; OR 008, 007 to 010, P <0.001) HDI. Checklist use was less common in elective surgery than for emergency laparotomy in high-HDI countries (risk difference -94 (95 per cent c.i. -11.9 to -6.9) per cent; P <0001), but the relationship was reversed in low-HDI countries (+121 (+7.0 to +173) per cent; P <0001). In multivariable models, checklist use was associated with a lower 30-day perioperative mortality (OR 0.60, 0.50 to 073; P <0.001). The greatest absolute benefit was seen for emergency surgery in low- and middle-HDI countries. Conclusion Checklist use in emergency laparotomy was associated with a significantly lower perioperative mortality rate. Checklist use in low-HDI countries was half that in high-HDI countries.Peer reviewe

Mortality of emergency abdominal surgery in high-, middle- and low-income countries

Background: Surgical mortality data are collected routinely in high-income countries, yet virtually no low- or middle-income countries have outcome surveillance in place. The aim was prospectively to collect worldwide mortality data following emergency abdominal surgery, comparing findings across countries with a low, middle or high Human Development Index (HDI). Methods: This was a prospective, multicentre, cohort study. Self-selected hospitals performing emergency surgery submitted prespecified data for consecutive patients from at least one 2-week interval during July to December 2014. Postoperative mortality was analysed by hierarchical multivariable logistic regression. Results: Data were obtained for 10 745 patients from 357 centres in 58 countries; 6538 were from high-, 2889 from middle- and 1318 from low-HDI settings. The overall mortality rate was 1⋅6 per cent at 24 h (high 1⋅1 per cent, middle 1⋅9 per cent, low 3⋅4 per cent; P < 0⋅001), increasing to 5⋅4 per cent by 30 days (high 4⋅5 per cent, middle 6⋅0 per cent, low 8⋅6 per cent; P < 0⋅001). Of the 578 patients who died, 404 (69⋅9 per cent) did so between 24 h and 30 days following surgery (high 74⋅2 per cent, middle 68⋅8 per cent, low 60⋅5 per cent). After adjustment, 30-day mortality remained higher in middle-income (odds ratio (OR) 2⋅78, 95 per cent c.i. 1⋅84 to 4⋅20) and low-income (OR 2⋅97, 1⋅84 to 4⋅81) countries. Surgical safety checklist use was less frequent in low- and middle-income countries, but when used was associated with reduced mortality at 30 days. Conclusion: Mortality is three times higher in low- compared with high-HDI countries even when adjusted for prognostic factors. Patient safety factors may have an important role. Registration number: NCT02179112 (http://www.clinicaltrials.gov)

Global variation in anastomosis and end colostomy formation following left-sided colorectal resection

Background End colostomy rates following colorectal resection vary across institutions in high-income settings, being influenced by patient, disease, surgeon and system factors. This study aimed to assess global variation in end colostomy rates after left-sided colorectal resection. Methods This study comprised an analysis of GlobalSurg-1 and -2 international, prospective, observational cohort studies (2014, 2016), including consecutive adult patients undergoing elective or emergency left-sided colorectal resection within discrete 2-week windows. Countries were grouped into high-, middle- and low-income tertiles according to the United Nations Human Development Index (HDI). Factors associated with colostomy formation versus primary anastomosis were explored using a multilevel, multivariable logistic regression model. Results In total, 1635 patients from 242 hospitals in 57 countries undergoing left-sided colorectal resection were included: 113 (6·9 per cent) from low-HDI, 254 (15·5 per cent) from middle-HDI and 1268 (77·6 per cent) from high-HDI countries. There was a higher proportion of patients with perforated disease (57·5, 40·9 and 35·4 per cent; P < 0·001) and subsequent use of end colostomy (52·2, 24·8 and 18·9 per cent; P < 0·001) in low- compared with middle- and high-HDI settings. The association with colostomy use in low-HDI settings persisted (odds ratio (OR) 3·20, 95 per cent c.i. 1·35 to 7·57; P = 0·008) after risk adjustment for malignant disease (OR 2·34, 1·65 to 3·32; P < 0·001), emergency surgery (OR 4·08, 2·73 to 6·10; P < 0·001), time to operation at least 48 h (OR 1·99, 1·28 to 3·09; P = 0·002) and disease perforation (OR 4·00, 2·81 to 5·69; P < 0·001). Conclusion Global differences existed in the proportion of patients receiving end stomas after left-sided colorectal resection based on income, which went beyond case mix alone

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI PERIODE 2009-2014

Efektivitas dan efesiensi suatu perusahaan dalam menjalankan operasinya ditentukan oleh kemampuan perusahaan dalam memperoleh profitabilitas dan aktivitas dalam perusahaan. Dengan demikian penggunaan analisis rasio keuangan dapat menggambarkan kinerja keuangan yang telah dicapai. Rasio menggambarkan suatu hubungan pertimbangan antara suatu jumlah tertentu dan jumlah yang lain. Hasil analisis laporan keuangan yang menunjukkan kinerja perusahaan tersebut dipakai sebagai dasar penentu kebijakan bagi pemilik, manajer dan investor. ROA merupakan rasio antara laba sesudah pajak atau net income after tax (NIAT) terhadap total asset. Semakin besar ROA menunjukkan kinerja perusahaan semakin baik, karena tingkat pengembalian investasi semakin besar (Ang, 1997). Menurut Brigham dan Houston (2006) Current Ratio (CR) merupakan rasio untuk mengukur kemampuan aktiva lancar membayar hutang lancar. Menurut Riyanto (2008) Debt to Equity Ratio (DER) yaitu total kewajiban dibagi total ekuitas yang menunjukkan tingkat penggunaan utang (total hutang) terhadap modal yang dimiliki perusahaan. Total Assets Turnover ( TATO) merupakan perbandingan antara penjualan bersih dengan total aktiva dalam perusahaan. Penelitian ini menggunakan data sekunder yaitu data pada perusahaan pertambangan sub sektor batu bara periode 2009-2014. Metode pengambilan sampel adalah purposive sampling yaitu teknik penentuan dengan pertimbangan tertentu. Sampel dalam penelitian ini adalah sebanyak 8 perusahaan pertambangan batu bara yang termasuk kedalam kriteria penilaian. Berdasarkan hasil analisa regresi berganda diperolah persamaan regresi yaitu ROA= 1,363089 + 0,710500 (CR) – 0,382376(DER)- 0,350938(TATO) hal ini menggambarkan adanya pengaruh yang positif antara current ratio terhadap return on asset dan pengaruh yang negatif dari debt to equity ratio dan total asset turn over terhadap return on asset. Hasil pengujian simultan (uji F) menunjukkan probabilitas sebesar 0,006 < 0,05. Karena tingkat probabilitas di bawah 0,05 menunjukkan bahwa secara bersama-sama X 1 (current ratio), X (debt to equity) dan X 3 2 (total asset turnover) mempunyai pengaruh yang positif dan signifikan terhadap return on asset (Y). Pengujian hipotesis secara parsial menunjukkan hasil nilai signifikan untuk current ratio sebesar 0,0007. Hal tersebut menunjukkan bahwa nilai signifikan berada di bawah 0,05. Maka H ditolak dan Ha 0 diterima, artinya current ratio berpengaruh secara signifikan terhadap return on asset. Dari hasil uji t dapat diketahui bahwa nilai signifikan untuk debt to equity ratio sebesar 0,1049. Hal tersebut menunjukkan bahwa nilai ditolak, artinya debt to equity ratio tidak berpengaruh secara signifikan terhadap return on asset. Dari hasil uji t dapat diketahui bahwa nilai signifikan untuk total asset turn over sebesar 0,1793. Hal tersebut menunjukkan bahwa nilai signifikan berada di atas 0,05. Maka H signifikan berada di atas 0,05. Maka H 0 diterima dan H a 0 diterima dan H a ditolak, artinya total asset turn over tidak berpengaruh secara signifikan terhadap return on asset. Berdasarkan hasil penelitian yang dilakukan dapat dikemukakan saran : 1) Diharapkan kepada perusahaan batubara untuk dapat meningkatkan current ratio dengan cara meningkatkan penjualan agar dapat meningkatkan pemasukan, baik itu berupa kas ataupun piutang usaha jangka pendek sehingga nilai aset lancar dapat bertambah 2) Perusahaan batubara agar dapat memperbaiki nilai DER dengan mengurangi penggunaan hutang yang besar dari pihak ketiga untuk operasional perusahaan karena penggunaan hutang yang besar tentunya akan menambah beban perusahaan yang dapat menyebabkan calon investor ragu untuk menanamkan modalnya. 2) Untuk meningkatkan total asset turn over, perusahaan batubara diharapkan dapat memperhatikan peruputaran aktiva agar lebih cepat berputar dan meraih laba, sehingga menunjukkan semakin efisien penggunaan keseluruhan aktiva dalam menghasilkan penjualan