Pengaruh Pengalaman Kerja Konsultan Pajak dan Resiko Klien terhadap Keputusan Konsultan Pajak di Surabaya Menerima Pekerjaan Pajak

Penelitian inibertujuan untuk mengetahuibagaimanapengaruh pengalamankerja konsultanpajakdanresikoklienterhadapkeputusan konsultanpajak di Surabayamenerimapekerjaan pajak. Sampel Penelitian ini adalah30orangkonsultanpajakyangterdaftar sebagaianggotaIkatan KonsultanPajakIndonesia(IKPI)cabang Surabaya.Penelitianini menggunakananalisisregresilinierbergandadenganSPSS20untukmengolah data.Hasilpenelitian inimenunjukkanadanyapengaruhpengalamankerja konsultanpajakdanresikoklienterhadapkeputusanpenerimaanpekerjaan,baik secarabersamamaupunsecaraparsial

EVALUASI PEMANFAATAN RUANG KAWASAN KESELAMATAN OPERASIONAL PENERBANGAN BANDARA INTERNASIONAL SAM RATULANGI MANADO

ABSTRAK   Kawasan Keselamatan Operasional Penerbangan (KKOP) adalah wilayah daratan dan/atau perairan serta ruang udara di sekitar bandar udara yang digunakan untuk kegiatan operasi penerbangan dalam rangka menjamin Keselamatan Penerbangan. Pertumbuhan penduduk Kota Manado dan Kabupaten Minahasa Utara yang signifikan, dan dengan banyaknya destinasi wisata yang ada di Provinsi Sulawesi Utara maka dapat banyak menarik wisatawan dari luar Provinsi Sulawesi Utara untuk datang berkunjung dan menyebabkan kebutuhan akan ruang di kawasan perkotaan semakin meningkat. Dengan ketersediaan lahan yang relatif tetap dan meningkatnya kebutuhan akan ruang, maka perluasan pemukiman atau pembangunan cenderung mendekati kawasan-kawasan disekitar landasan pacu bandara Internasional Sam Ratulangi Manado. Penelitian ini dilakukan dilakukan pada kawasan keselamatan oprasi penerbangan Bandara Internasional Sam Ratulangi Manado khususnya kawasan Kemungkinan Bahaya Kecelakaan dengan wilayah studi yaitu Kota Manado pada Kecamatan Mapanget di kelurahan Lapangan, kelurahan Mapanget Barat dan Kabupaten Minahasa Utara Kecamatan Talawaan yaitu di desa Wusa. Teknik analisis yang digunakan peneliti yaitu analisis spasial berupa overlay peta dan pembuatan peta tematik, analisis penggunaan lahan dan analisis deskriptif kualitatif dengan fokus variabel yaitu ketentuan kegiatan dan pemanfaatan ruang. Sampel dari penelitian ini sebanyak 85 responden dari masyarakat yang tinggal atau mempunyai lahan di kawasan kemungkinan bahaya kecelakaan.Setelah dilakukan analisis, didapati hasil bahwa bahwa terdapat ketidaksesuaian peruntukan dan pemanfaatan ruang pada kawasan KKOP Khususnya pada Kawasan Kemungkinan Bahaya Kecelakaan.   Kata Kunci: Kawasan Keselamatan Operasional Penerbangan, Lahan, dan Pemanfaatan Ruang.   ABSTRACT   The Aviation Operational Safety Area (KKOP) is the land and water area as well as the airspace around the airport used for flight operations in order to ensure Aviation Safety. The significant population growth of Manado City and North Minahasa Regency, and the many tourist destinations in North Sulawesi Province, can attract many tourists from outside North Sulawesi Province to come to visit and cause the need for space in urban areas to increase. With the relatively fixed availability of land and the increasing need for space, the expansion of settlements or development tends to approach the areasaround the runway of Sam Ratulangi Manado International airport. This research was conducted in theflight operation safety area of Sam Ratulangi Manado International Airport, especially the Possible Accident Hazard area with the study area namely Manado City in Mapanget Sub-district in Lapangan village, West Mapanget village and North Minahasa Regency Talawaan Sub-district, namely in Wusa village. The analysis technique used by researchers is spatial analysis in the form of map overlay and thematic map making, land use analysis and qualitative descriptive analysis with variable focus on activity provisions and space utilization. The sample of this study was 85 respondents from people who live or own land in the accident hazard area. After the analysis, the results showed that there was a mismatch in the designation and utilization of space in the KKOP area, especially in the Possible Accident Hazard Area.   Keywords: Aviation Operational Safety Areas, Land and Space Utilization

Netralitas Aparatur Sipil Negara Kantor Sekretariat Daerah Kabupaten Minahasa Tenggara pada Pemilihan Gubernur dan Wakil Gubernur Provinsi Sulawesi Utara Tahun 2015

December 9, 2016 is the day of the General Election of Regional Head simultaneouslythroughout Indonesia. One of the areas that implement Regional Head Election is the province ofNorth Sulawesi. Based on the results study Bawaslu North Sulawesi there are many districts /municipalities in North Sulawesi were prone to problems in the Regional Head General Election.From the results of this study Southeast Minahasa is a region prone to 4th highest problems in theprocess of Regional Head General Election. In addition to money politics, the neutrality of the StateCivil Apparatus is one of the most common problems occur in the Regional Head General Electionin Southeast Minahasa Regency. Recognized by one of the State Civil Apparatus that violations do isfollow the campaign with the party attributes and participate in supervising the voting results onElection Day took place. This happens because there is intervention from the employer to the chiefof the District is forwarded to the State Civil Apparatus in each office. As for the purpose of thisresearch was to determine how the neutrality of the State Office of Administrative Civil SecretariatSoutheast Minahasa regency in the election of Governor and Vice Governor of North Sulawesiprovince in 2015 The research method in this study is qualitative research methods and datacollection techniques in this study is the observation / direct observation of localized research,conduct interviews, and documentation. The results showed there were several State Civil Apparatus2015 that violated the rules on the election in the area. The factors that influence that the Stateviolated the Civil Aparatur Regional Head Election process takes place is a rule which does notprovide clear boundaries between political and administrative domain, the intervention of politicalparties, and individual interests

TINGKAT PELAYANAN PASAR REMU DAN PASAR BOSWESEN DI KOTA SORONG

Kota sorong merupakan kota terbesar dipropinsi papua barat dan terletak dipaling barat pulau papua. Dalam penelitian ini terdapat dua pasar yang akan diteliti yaitu pasar remu dan pasar boswesen. Penelitian ini bertujuan untuk mengidentifikasi tingkat pelayanan dari pasar remu dan pasar boswesen serta kondisi sarana dan prasarana dipasar remu dan pasar boswesen. Adapun  metode penelitian ini adalah kuesioner, wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukan bahwa masih kurangnya pengelolaan dalam pengembangan pasar, ini disebabkan oleh karena masih kurangnya Sumber daya manusia. Sarana, prasarana dan utilitas penujang di pasar remu dan pasar boswesen masih sangat kurang. Hal ini sangat mempengaruhi dalam  pengembangan pasar kedua pasar tersebut. Untuk itu perlu adanya kerja sama yang baik antara Pemerintah kota dan pihak  pengelola pasar dalam  menata atau  membangun kembali sarana,prasarana dan utilitas belum  tersedia, sehingga dapat menunjang pelayanan dipasar remu dan pasar boswesen lebih baik. Selain itu juga perlu adanya strategi dan konsep dalam pengembangan pasar-pasar di Kota Sorong, agar dapat memenuhi kriteria dari pasar tradisional yang berada dalam standar nasional indonesia. Kata Kunci : Tingkat Pelayanan, Fasilitas Penunjang, Pasar Remu dan Pasar Boswese

IDENTIFIKASI ASET PUSAKA BUDAYA DI TONDANO KABUPATEN MINAHASA SEBAGAI UPAYA MENUJU KOTA PUSAKA

Kota Tondano merupakan Ibukota Kabupaten Minahasa memiliki nilai sejarah yang didukung dengan peninggalan berbagai aset pusaka budaya yang ada, namun sebagai bentuk upaya melindungi aset pusaka budaya dirumuskan P3KP yang merupakan program Ditjen Kementrian PU, melalui program ini bahwa Tondano Kabupaten Minahasa belum terseleksi menjadi kota pusaka sehingga sulit untuk menemukenali keberadaan aset pusaka budaya yang di Tondano Kabupaten Minahasa. Sehingga pada penelitian ini bermaksud mengidentifikasi aset pusaka budaya di Tondano Kabupaten Minahasa sebagai kontribusi untuk dijadikan sebagai cagar budaya yang dilindungi serta sebagai dasar upaya untuk meningkatkan eksistensi keberadaan aset pusaka budaya untuk upaya mewujudkan Tondano Kabupaten Minahasa menuju Kota Pusaka. Tujuan dari penelitian ini untuk mengidentifikasi Aset Pusaka Budaya yang dapat terkategori sebagai cagar budaya dan mengklasifikasi jenis aset pusaka budaya yang telah terkategori sebagai cagar budaya. Penelitian ini menggunakan metode analisis deskriptif yaitu dilakukan identifikasi dengan mengkategori aset pusaka budaya yang telah terinventaris berdasarkan Undang-Undang No. 11 tahun 2010 tentang cagar budaya dan aset pusaka yang telah terkategori sebagai cagar budaya diklasifikasikan sesuai konsep pusaka budaya yaitu termasuk dalam monument, bangunan dan situs yang merupakan bagian dalam upaya mendukung Kota Tondano sebagai Kota Pusaka. Kesimpulan dari penelitian ini diketahui 9 aset yang terkategori sebagai cagar budaya dalam UU no 10 tahun 2011 kemudian diklasifikasi berdasar konsep pusaka budaya diketahui jenis aset yaitu monumen, bangunan dan situs waruga. Sehingga dari hasil identifikasi ke 9 aset pusaka budaya telah membuktikan kondisi dan bukti-bukti sejarah di kota tondano sebagai bagian dari upaya untuk menjadikan Kota Tondano Kabupaten Minahasa sebagai kota pusaka Kata Kunci: Aset pusaka budaya, Cagar budaya, Kota Pusak

Nitrous oxide-induced myeloneuropathy: a case series.

BACKGROUND: Nitrous oxide (N2O) is the second most common recreational drug used by 16- to 24-year-olds in the UK. Neurological symptoms can occur in some people that use N2O recreationally, but most information comes from small case series. METHODS: We describe 119 patients with N2O-myeloneuropathy seen at NHS teaching hospitals in three of the UK's largest cities: London, Birmingham and Manchester. This work summarises the clinical and investigative findings in the largest case series to date. RESULTS: Paraesthesia was the presenting complaint in 85% of cases, with the lower limbs more commonly affected than the upper limbs. Gait ataxia was common, and bladder and bowel disturbance were frequent additional symptoms. The mid-cervical region of the spinal cord (C3-C5) was most often affected on MRI T2-weighted imaging. The number of N2O canisters consumed per week correlated with methylmalonic acid levels in the blood as a measure of functional B12 deficiency (rho (ρ)=0.44, p=0.04). CONCLUSIONS: Preventable neurological harm from N2O abuse is increasingly seen worldwide. Ease of access to canisters and larger cylinders of N2O has led to an apparent rise in cases of N2O-myeloneuropathy in several areas of the UK. Our results highlight the range of clinical manifestations in a large group of patients to improve awareness of risk, aid early recognition, and promote timely treatment

Routine blood monitoring in maintenance immunoglobulin treatment of inflammatory neuropathy: Is it clinically relevant?

Background: Pre-treatment screening for IgA deficiency and close monitoring of full blood count(FBC) and renal function is recommended with intravenous immunoglobulin(IVIg) therapy in neurological diseases. / Aims: To examine the frequency of biochemically defined and clinically significant episodes of treatment associated haemolysis, neutropenia, thrombocytopenia and acute kidney injury(AKI) in a cohort of patients on maintenance Immunoglobulin(Ig) therapy for inflammatory neuropathy. / Methods: A retrospective review of routine blood monitoring in patients from two UK specialist peripheral nerve centres. Accepted definitions for clinically and biochemically significant haemolysis, neutropenia, thrombocytopenia and AKI were used. / Results: 1919 infusion episodes in 90 patients were analysed. Age(mean(S.D)) = 58.09(14.4)years, 63% male, 72% CIDP(28% MMN), 97% IVIg(3% SCIg). Dose = 1.57(0.79)g/kg/month or 97.1(37.3)g/infusion, frequency:3.9(1.4) weeks. Relative IgA deficiency was noted in 2 individuals (prevalence:2.2%, 95%C.I.:0–5.2) who received a combined total of 38 infusions(3800 g IVIg) without adverse event. No clinically significant episodes of haemolysis, neutropenia, thrombocytopenia or AKI occurred in relation to treatment. An asymptomatic drop>10 g/L haemoglobin(Hb) occurred in 3.5%(95%CI:2.7–4.3) of treatment episodes in 38 individuals, mean reduction:17.7(7.4)g/L; lowest Hb:86 g/L. Lower pre-treatment haemoglobin correlated with risk of recurrent Ig-related drop(p:0.007). Two patients with chronic renal failure(stage 1 and 3) received 28(IV) and 104(SC) infusions respectively(6416 g) without impact on estimated glomerular filtration rate(eGFR). / Conclusions: No clinically significant Ig-related episodes of haemolysis or AKI were identified in this representative cohort. This suggests that routine monitoring is not essential in long-term Ig use but should be considered when clinically indicated

The perception of affective touch in Parkinson's disease and its relation to small fibre neuropathy.

Affective touch sensation is conducted by a sub-class of C-fibres in hairy skin known as C-Tactile (CT) afferents. CT afferents respond maximally to gentle skin stroking at velocities between 1-10 cm/sec. Parkinson's disease (PD) is characterised by markedly reduced cutaneous C-fibres. It is not known if affective touch perception is influenced by C fibre density and if affective touch is impaired in PD compared to healthy controls. We predicted that perceived pleasantness to gentle stroking in PD would correlate with C afferent density and that affective touch perception would be impaired in PD compared to healthy controls. Twenty-four PD patients and 27 control subjects rated the pleasantness of brush stroking at an optimum CT stimulation velocity (3cm/sec) and two sub-optimal velocities (0.3cm/sec & 30cm/sec). PD patients underwent quantification of C-fibre density using skin biopsies and corneal confocal microscopy. All participants rated stroking velocity of 3cm/sec as the most pleasant with significantly lower ratings for 0.3cm/sec and 30cm/sec. There was a significant positive correlation between C-fibre density and pleasantness ratings at 3cm/sec and 30cm/sec but not 0.3cm/sec. Mean pleasantness ratings were consistently higher in PD patients compared to control subjects across all three velocities. This study shows that perceived pleasantness to gentle touch correlate significantly with C-fibre density in PD. The higher perceived pleasantness in PD patients compared to controls suggests central sensitisation to peripheral inputs, which may have been enhanced by dopamine therapy. This article is protected by copyright. All rights reserved

Chemotherapy-Induced Peripheral Neuropathy: Epidemiology, Pathomechanisms and Treatment

Purpose This review provides an update on the current clinical, epidemiological and pathophysiological evidence alongside the diagnostic, prevention and treatment approach to chemotherapy-induced peripheral neuropathy (CIPN). Findings The incidence of cancer and long-term survival after treatment is increasing. CIPN affects sensory, motor and autonomic nerves and is one of the most common adverse events caused by chemotherapeutic agents, which in severe cases leads to dose reduction or treatment cessation, with increased mortality. The primary classes of chemotherapeutic agents associated with CIPN are platinum-based drugs, taxanes, vinca alkaloids, bortezomib and thalidomide. Platinum agents are the most neurotoxic, with oxaliplatin causing the highest prevalence of CIPN. CIPN can progress from acute to chronic, may deteriorate even after treatment cessation (a phenomenon known as coasting) or only partially attenuate. Different chemotherapeutic agents share both similarities and key differences in pathophysiology and clinical presentation. The diagnosis of CIPN relies heavily on identifying symptoms, with limited objective diagnostic approaches targeting the class of affected nerve fibres. Studies have consistently failed to identify at-risk cohorts, and there are no proven strategies or interventions to prevent or limit the development of CIPN. Furthermore, multiple treatments developed to relieve symptoms and to modify the underlying disease in CIPN have failed. Implications The increasing prevalence of CIPN demands an objective approach to identify at-risk patients in order to prevent or limit progression and effectively alleviate the symptoms associated with CIPN. An evidence base for novel targets and both pharmacological and non-pharmacological treatments is beginning to emerge and has been recognised recently in publications by the American Society of Clinical Oncology and analgesic trial design expert groups such as ACTTION