ANALISIS PENERAPAN PSAK 102 PADA PRODUK KEPEMILIKAN EMAS DI PT BANK BNI SYARIAH KANTOR CABANG PEKANBARU

Penelitian ini bertujuan menjawab bagaimana hukum penelitian emas secara tangguh berdasarkan prinsip Islam, bagaimana penerapan PSAK 102 pada produk kepemilikan emas di PT Bank BNI Syariah kantor cabang pekanbaru, bagaimana pencatatan Akuntansi dari produk kepemilikan emas di Bank BNI Syariah Cabang Pekanbaru, dan kendala apa saja yang terdapat pada produk kepemelikan emas di Bank BNI Syariah Cabang Pekanbaru, penelitian ini menggunakan metode penelitian kualitatif sebagai dasar penulisan yang bersifat deskriptif analisis. Teknik pengumpulan data dilakukan dengan melakukan motode observasi, metode interview, dan metode dokumentasi. Hasil penelitian dilapangan akan dihubungkan dengan teori yang bertujuan mendapatkan suatu kesimpulan.hasil penelitian ini menyimpulkan bahwa penerapan PSAK 102 pada produk kepemilikan emas di Bank BNI Syariah masih terdapat beberapa ketidaksesuaian berdasarkan teori dan konsep yang ada mengenai implementasi PSAK 102 yang sesungguhnya. Hal ini dapat dilihat dari permasalahan yang diangkat dalam skripsi ini, diantaranya: 1) Hukum jual belie mas secara tangguh masih menjadi perdebatan dikalangan para ulama ada yang mengatakan boleh da nada yang mengatakan tidak boleh, karena munculnya perdebatan maka dari itu dikeluarkan fatwa DSN MUI No. 77/DSN-MUI/VI/2010 yang membolehkan jual beli mas secara tidak tunai. Berdasarkan hadits Rasulullah menyebutkan bahwa emas tidak boleh diperjualbelikan secara tangguh, melainkan harus secara tunai. 2) Penundaan penyerahan emas, emas akan diserah terimakan kepada nasabah setelah pelunasan pembiayaan. Hal ini tidak sesuai terhadap alur transaksi murabahah yang ada pada PSAK 102. 3) Penjualan kembali barang pembiayaan sebelum sempat dimiliki oleh nasabah karena tunggakan angsuran berakibat pada tidak terjadinya pemindahan kepemilikan emas kepada nasabah hal ini bertentangan pada tujuan jual beli murabahah yang ada PSAK 102. Kata kunci : PSAK 102, Kepemilikan Emas, Tanggu

Urinary Sodium Excretion and Blood Pressure Relationship across Methods of Evaluating the Completeness of 24-h Urine Collections

We compared the sodium intake and systolic blood pressure (SBP) relationship from complete 24-h urine samples determined by several methods: self-reported no-missed urine, creatinine index ≥0.7, measured 24-h urine creatinine (mCER) within 25% and 15% of Kawasaki predicted urine creatinine, and sex-specific mCER ranges (mCER 15–25 mg/kg/24-h for men; 10–20 mg/kg/24-h for women). We pooled 10,031 BP and 24-h urine sodium data from 2143 participants. We implemented multilevel linear models to illustrate the shape of the sodium–BP relationship using the restricted cubic spline (RCS) plots, and to assess the difference in mean SBP for a 100 mmol increase in 24-h urine sodium. The RCS plot illustrated an initial steep positive sodium–SBP relationship for all methods, followed by a less steep positive relationship for self-reported no-missed urine, creatinine index ≥0.7, and sex-specific mCER ranges; and a plateaued relationship for the two Kawasaki methods. Each 100 mmol/24-h increase in urinary sodium was associated with 0.64 (95% CI: 0.34, 0.94) mmHg higher SBP for self-reported no-missed urine, 0.68 (95% CI: 0.27, 1.08) mmHg higher SBP for creatinine index ≥0.7, 0.87 (95% CI: 0.07, 1.67) mmHg higher SBP for mCER within 25% Kawasaki predicted urine creatinine, 0.98 (95% CI: −0.07, 2.02) mmHg change in SBP for mCER within 15% Kawasaki predicted urine creatinine, and 1.96 (95% CI: 0.93, 2.99) mmHg higher SBP for sex-specific mCER ranges. Studies examining 24-h urine sodium in relation to health outcomes will have different results based on how urine collections are deemed as complete

The role of the microbiome in mucosal inflammation.

The microbiome plays an important role in maintaining human health. Despite multiple factors being attributed to the shaping of the human microbiome, extrinsic factors such diet and use of medications including antibiotics appear to dominate. Mucosal surfaces, particularly in the gut, are highly adapted to be able to tolerate a large population of microorganisms while still being able to produce a rapid and effective immune response against infection. The intestinal microbiome is not functionally independent from the host mucosa and can, through presentation of microbe-associated molecular patterns and generation of microbial-derived metabolites, fundamentally influence mucosal barrier integrity and modulate host immunity. In a healthy gut there is an abundance of beneficial bacteria that help to preserve intestinal homeostasis, promote protective immune responses and limit excessive inflammation. The importance of the microbiome is further highlighted during dysbiosis where a loss of this finely-balanced microbial population can lead to mucosal barrier dysfunction, aberrant immune responses, and chronic inflammation that increases the risk of disease development. Improvements in our understanding of the microbiome are providing opportunities to harness members of a healthy microbiome to help reverse dysbiosis, reduced inflammation and ultimately prevent disease progression

Perceived change in tobacco use and its associated factors among older adults residing in rohingya refugee camps during the covid-19 pandemic in bangladesh

This study explored the perceived change in tobacco use during the COVID-19 pandemic and its associated factors among older adults residing in Rohingya refugee camps, also referred to as Forcibly Displaced Myanmar Nationals in Bangladesh. The study followed a cross-sectional design and was conducted in October 2020 among 416 older adults aged 60 years and above. A purposive sampling technique was applied to identify eligible participants, and face-to-face interviews were conducted using a pre-tested semi-structured questionnaire to collect the data. Participants were asked if they noted any change in their tobacco use patterns (smoking or smokeless tobacco) during the COVID-19 pandemic compared to pre-pandemic. Binary logistic regression models determined the factors associated with the perceived change in tobacco use. More than one in five participants (22.4%) were current tobacco users, of whom 40.8% reported a perceived increase in tobacco use during the COVID-19 pandemic. Adjusted analysis revealed that participants who were concerned about COVID-19 had significantly (p < 0.05) lower odds of perceived increase in tobacco use (aOR = 0.22, 95% CI: 0.06–0.73), while older adults who were overwhelmed by COVID-19 (aOR = 0.26, 95% CI: 0.06–1.18) and communicated less frequently with others during the pandemic than before (aOR = 0.19, 95% CI: 0.03–1.20) had marginally significantly (p < 0.1) lower odds of perceived increase in tobacco use during this pandemic. Relevant stakeholders, policymakers, and practitioners need to focus on strengthening awareness-raising initiatives as part of an emergency preparedness plan to control tobacco use during such a crisis period

Modular Medium-Voltage Grid-Connected Converter with Improved Switching Techniques for Solar Photovoltaic Systems

© 1982-2012 IEEE. The high-frequency common magnetic-link made of amorphous material, as a replacement for common dc-link, has been gaining considerable interest for the development of solar photovoltaic medium-voltage converters. Even though the common magnetic-link can almost maintain identical voltages at the secondary terminals, the power conversion system loses its modularity. Moreover, the development of high-capacity high-frequency inverter and power limit of the common magnetic-link due to leakage inductance are the main challenging issues. In this regard, a new concept of identical modular magnetic-links is proposed for high-power transmission and isolation between the low and the high voltage sides. Third harmonic injected sixty degree bus clamping pulse width modulation and third harmonic injected thirty degree bus clamping pulse width modulation techniques are proposed which show better frequency spectra as well as reduced switching loss. In this paper, precise loss estimation method is used to calculate switching and conduction losses of a modular multilevel cascaded converter. To ensure the feasibility of the new concepts, a reduced size of 5 kVA rating, three-phase, five-level, 1.2 kV converter is designed with two 2.5 kVA identical high-frequency magnetic-links using Metglas magnetic alloy-based cores

Virus free seed potato production through sprout cutting technique under net-house

In order to evaluate the performance of sprout cutting for seed potato production against virus infection, a study was conducted at Bangladesh Agricultural Development Corporation (BADC) Foundation Seed Potato Production Farm, Domar, Nilphamary, Bangladesh in 2005 - 2006. Sprout cut seedlings were grown under three production practices viz. Net-house practice, BADC practice and farmers’ practice. Sprout cutting technique was proved to be an effective method of seed potato production against potato virus Y (PVY) and potato leaf roll virus (PLRV). The incidence of PVY and PLRV was detected as nil in net-house practice. However, PVY and PLRV were prevalent in BADC practice and farmers’ practice although, BADC practice performed better over farmers’ practice. Yield of seed potato and non-seed tubers along with yield attributes were found to be higher in all the five varieties (Diamant, Baraka, Asterix, Raja and Provento) in net-house practice followed by BADC practice and farmers’ practice. Among the varieties Diamant, Asterix and Raja seemed to be better in performance as compared to the others. In most of the cases net-house practice differed significantly (p = 0.05) with the others.Keywords: Potato virus Y, potato leaf roll virus, seed potato, sprout cuttingAfrican Journal of Biotechnology Vol. 9(36), pp. 5852-5858, 6 September, 201

Incidence and Outcome of Vocal Cord Polyp: An Endoscopic Experience and Perception

Background: The larynx is an intricate part of the body which has to perform a very composite function like protection, respiration, phonation. To carry out the function, larynx should be adaptable and flexible. Any structural disorder like vocal cord polyp alter these specialized function and squander the laryngeal pacing, and increasing voice discomfort of the patient like hoarseness, dysphonia, and odynophagia day by day. Phonosurgery is the mainstay of treatment. Methods: It is a cohort retrospective study of 54 cases in the Department of Otolaryngology and Head- Neck Surgery, Comilla Medical College, Bangladesh, from 20 February 2017 to 27 October 2019. Result: Incidence of vocal cord polyp in laryngeal disorder patient was 6.83%, and the laryngeal operative patient was 28.27%. All patients were treated by micro laryngeal surgery with rigid Hopkin’s laryngeal telescope, and setback was 2 (3.70%). Of them, male were 41(75.92%), females were 13(24.08%), below 20 years were 2(3.70%), 20-50years 39(72.23%,) and above 50years 13(24.07%), unilateral was 50(92.59%) and 4(7.41%) were bilateral, smoker was 41(75.92%), nonsmoker 13(24.08%), industrial workers were 21(38.89%), professional voice user was 13(24.07%)

The Microbiome and Radiation Induced-Bowel Injury: Evidence for Potential Mechanistic Role in Disease Pathogenesis

Radiotherapy has played a major role in both the curative and palliative treatment of cancer patients for decades. However, its toxic effect to the surrounding normal healthy tissue remains a major drawback. In cases of intra-abdominal and/or pelvic malignancy, healthy bowel is inevitably included in the radiation field, causing undesirable consequences that subsequently manifest as radiation-induced bowel injury, which is associated with significant morbidity and mortality. The pathophysiology of radiation-induced bowel injury is poorly understood, although we now know that it derives from a complex interplay of epithelial injury and alterations in the enteric immune, nervous, and vascular systems in genetically predisposed individuals. Furthermore, evidence supporting a pivotal role for the gut microbiota in the development of radiation-induced bowel injury has been growing. In this review, we aim to appraise our current understanding of radiation-induced bowel injury and the role of the microbiome in its pathogenesis as well as prevention and treatment. Greater understanding of the relationship between the disease mechanism of radiation-induced bowel injury and gut microbiome might shed light on potential future prevention and treatment strategies through the modification of a patient's gut microbiome