Analisis Penerapan Sistem Akuntansi Penjualan Kredit Dan Penerimaan Kas Dalam Mendukung Pengendalian Intern Perusahaan (Studi Kasus PT. Smart Tbk Refinery Surabaya)

System of selling credit accounting and system of cash receiving from account receivable is the source of life to achieving company goals. This research on the system of credit sales and cash receipts to support the company internal control. This research was conducted at PT. SMART Tbk Refinery Surabaya. PT. SMART Tbk Refinery Surabaya only selling cooking oil in the form of branded product and trading product on credit. PT. SMART Tbk Refinery Surabaya still has any weakness on system of selling credit accounting and system of cash receiving from account receivable, some of the sales transaction activity that occurred less supportive of the company\u27s internal control. This study aims to provide information to companies about the advantages and weakness of credit sales accounting system and cash receipts that have been applied by the company

Unadjusted Comparisons.

<p>The NRI and IDI values are of the blended “natriuretic peptide & metabolites” model versus each individual model.</p><p>AUC = Area Under the Curve, NRI = Net Reclassification Improvement, IDI = Integrated Discrimination Improvement, CI = Confidence Interval</p><p>Unadjusted Comparisons.</p

Heat map of metabolomic differences between HFrEF and controls.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Heat map of metabolomic differences between HFpEF and HFrEF.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Heat map of metabolomic differences between HFpEF and controls.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Demographic Details of Participants.

<p>* p-value < 0.05 compared to control</p><p>^† p-value < 0.05 compared to HFpEF</p><p>HFpEF = Heart Failure with Preserved Ejection Fraction, HFrEF = Heart Failure with reduced Ejection Fraction, NYHA = New York Heart Association, CAD = Coronary Artery Disease, LVEF = Left Ventricular Ejection Fraction, BMI = Body Mass Index, BNP = B-type Natriuretic Peptide, NT-proBNP = N terminal pro-BNP, ACEI = Angiotensin Converting Enzyme Inhibitor, ARB = Angiotensin Receptor Blocker, CCB = Calcium Channel Blocker.</p><p>Demographic Details of Participants.</p

Cardiac peptides and left ventricular ejection fraction (LVEF) in control and HF patients.

<p>Ambulatory patients with clinical diagnosis of HFpEF (n = 24), HFrEF (n = 20), and age-matched controls (n = 38) were selected for metabolomics analysis as part of the Alberta HEART (<u>H</u>eart Failure <u>E</u>tiology and <u>A</u>nalysis <u>R</u>esearch <u>T</u>eam) project. Plasma BNP and NT-proBNP levels were measured using a Biosite Triage reagent pack and Elecsys 2010 proBNP assay, respectively. LVEF was assessed by echocardiography and interpreted by cardiologists blinded to the metabolomics analysis. Data are presented as the median ± IQR. * p < 0.05 compared to the control group, # p < 0.05 compared to the HFpEF group.</p

Semaglutide in Patients with Heart Failure with Preserved Ejection Fraction and Obesity

BackgroundHeart failure with preserved ejection fraction is increasing in prevalence and is associated with a high symptom burden and functional impairment, especially in persons with obesity. No therapies have been approved to target obesity-related heart failure with preserved ejection fraction.MethodsWe randomly assigned 529 patients who had heart failure with preserved ejection fraction and a body-mass index (the weight in kilograms divided by the square of the height in meters) of 30 or higher to receive once-weekly semaglutide (2.4 mg) or placebo for 52 weeks. The dual primary end points were the change from baseline in the Kansas City Cardiomyopathy Questionnaire clinical summary score (KCCQ-CSS; scores range from 0 to 100, with higher scores indicating fewer symptoms and physical limitations) and the change in body weight. Confirmatory secondary end points included the change in the 6-minute walk distance; a hierarchical composite end point that included death, heart failure events, and differences in the change in the KCCQ-CSS and 6-minute walk distance; and the change in the C-reactive protein (CRP) level.ResultsThe mean change in the KCCQ-CSS was 16.6 points with semaglutide and 8.7 points with placebo (estimated difference, 7.8 points; 95% confidence interval [CI], 4.8 to 10.9; PConclusionsIn patients with heart failure with preserved ejection fraction and obesity, treatment with semaglutide (2.4 mg) led to larger reductions in symptoms and physical limitations, greater improvements in exercise function, and greater weight loss than placebo. (Funded by Novo Nordisk; STEP-HFpEF ClinicalTrials.gov number, NCT04788511.)