320 research outputs found

    PENGARUH HARGA, KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUASAN PELANGGAN MAMA LAUNDRY KISARAN

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    ABSTRAK Mery Chrisman Layani Nazara (17030054), “Pengaruh Harga, Kualitas Pelayanan dan Promosi terhadap Kepuasan Pelanggan Mama Laundry Kisaran”. Pembimbing Tengku Syarifah, SE, M.Si, Penguji I Drs. Nisfu Fithri, M.Si., dan Penguji II Drs. Abd. Khauf Pase, SE, MM.Hasil analisis statistik menunjukkan bahwa variabel harga ( X1) mempunyai nilai positif dengan nilai thitung (1,004) > ttabel (1,984) dan signifikan sebesar 0,044 ttabel (1,984) dan signifikan sebesar 0,016 ttabel (1,984). Hal ini berarti variabel promosi secara parsial berpengaruh signifikan terhadap kepuasan pelanggan. Berdasarkan hasil uji simultan diperoleh nilai Fhitung > Ftabel (41,707 > 2,47) dengan signifikan sebesar 0,000 < 0,05 artinya secara simultan variabel harga (X1), kualitas pelayanan (X2), promosi (X3), berpengaruh secara serentak dan signifikan terhadap kepuasan pelanggan (Y). Dengan demikian H1 diterima dan H0 ditolak.                                                                                                                                Kata Kunci:           Harga, Kualitas Pelayanan, Promosi, Kepuasan Pelanggan

    ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARMADA SAMUDERA RAYA

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    Taxes are one of the sources of state revenues that have huge benefits and greatly influence the welfare of the people. To maximize state revenues, one way that government agencies must implement is by issuing laws governing taxation.The purpose of this study is to find out the application of Value Added Tax (PPN) at PT. Samudera Raya Fleet based on the VAT Act No. 42 of 2009.The analytical tool used in this study is the Value Added Tax Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. Data obtained by using documentation and observation techniques.The research results obtained from the details of freight bills and VAT tax invoices in 2018 found that PT. Armada Samudera Raya lacks deposits of tax payable to the State treasury of Rp. 344,152,744.00 this is because the company has not collected Value Added Tax (PPN) for customers from January - November 2018.The conclusion of this study is that the application of Value Added Tax (PPN) at PT. The Samudera Raya Fleet is not in accordance with the PPN Law Number 42 of 200

    Identification and characterization of new miRNAs cloned from normal mouse mammary gland

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    <p>Abstract</p> <p>Background</p> <p>MicroRNAs (miRNAs) are small non-coding RNAs that have been found to play important roles in silencing target genes and that are involved in the regulation of various normal cellular processes. Until now their implication in the mammary gland biology was suggested by few studies mainly focusing on pathological situations allowing the characterization of miRNAs as markers of breast cancer tumour classes. If in the normal mammary gland, the expression of known miRNAs has been studied in human and mice but the full repertoire of miRNAs expressed in this tissue is not yet available.</p> <p>Results</p> <p>To extend the repertoire of mouse mammary gland expressed miRNAs, we have constructed several libraries of small miRNAs allowing the cloning of 455 sequences. After bioinformatics' analysis, 3 known miRNA (present in miRbase) and 33 new miRNAs were identified. Expression of 24 out of the 33 has been confirmed by RT-PCR. Expression of none of them was found to be mammary specific, despite a tissue-restricted distribution of some of them. No correlation could be established between their expression pattern and evolutionary conservation. Six of them appear to be mouse specific. In several cases, multiple potential precursors of miRNA were present in the genome and we have developed a strategy to determine which of them was able to mature the miRNA.</p> <p>Conclusion</p> <p>The cloning approach has allowed improving the repertoire of miRNAs in the mammary gland, an evolutionary recent organ. This tissue is a good candidate to find tissue-specific miRNAs and to detect miRNA specific to mammals. We provide evidence for 24 new miRNA. If none of them is mammary gland specific, a few of them are not ubiquitously expressed. For the first time 6 mouse specific miRNA have been identified.</p

    Evaluation of Four Commercial IgG- and IgM-specific Enzyme Immunoassays for Detecting Mycoplasma pneumoniae Antibody: Comparison with Particle Agglutination Assay

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    Diagnosis of Mycoplasma pneumoniae infection is important due to its variable clinical manifestations and absence of response to beta-lactams. Introduction of enzyme immunoassays (EIAs) for serologic diagnosis of M. pneumoniae has made it possible to separate the analyses of specific IgG and IgM antibodies. We compared four different commercial EIAs, ImmunoWELL IgG, IgM (GenBio), Medac IgG, IgA, IgM (Medac), Platelia IgG, IgM (Sanofi Pasteur), and Ridascreen IgG, IgA, IgM (r-Biopharm) with indirect particle agglutination assay (PA), Serodia-MycoII (Fujirebio). We tested 91 specimens from 73 pediatric patients (2-17 yr) hospitalized at a tertiary-care hospital between December 2005 and January 2006. The measurements of IgM EIAs were correlated with PA titers (Spearman's correlation coefficient, from 0.89 to 0.92) with high concordance rates, ranging from 82.4% to 92.3%. However, some negative IgM-EIA results in PA-positive specimens indicated that serial samplings with convalescent sera would be necessary to confirm M. pneumoniae infection

    High‐Volume Processed, ITO‐Free Superstrates and Substrates for Roll‐to‐Roll Development of Organic Electronics

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    The fabrication of substrates and superstrates prepared by scalable roll‐to‐roll methods is reviewed. The substrates and superstrates that act as the flexible carrier for the processing of functional organic electronic devices are an essential component, and proposals are made about how the general availability of various forms of these materials is needed to accelerate the development of the field of organic electronics. The initial development of the replacement of indium‐tin‐oxide (ITO) for the flexible carrier materials is described and a description of how roll‐to‐roll processing development led to simplification from an initially complex make‐up to higher performing materials through a more simple process is also presented. This process intensification through process simplification is viewed as a central strategy for upscaling, increasing throughput, performance, and cost reduction
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