Analisis Perbandingan Pajak Bumi Dan Bangunan Sebelum Dan Setelah Pengalihan Menjadi Pajak Daerah Di Kelurahan Yang Ada Di Kota Pekanbaru

This study aims to determine whether there is a difference from the target of property tax, revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax before and after transfer into a local tax.Population in this reaserch are 58 villages in the Pekanbaru city. This reaserch uses primary and secondary data. Sample selection technique used is saturated and sampling techniques. The analytica lmethodused is Wilcoxon Match Pair Testwith SPSS. Result of this study prove that there is not a difference between the target of property taxes before and after transfer. And there are significant difference between revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax after transfer into a local tax

Clinical and oral microbiome pattern of halitosis patients with periodontitis and gingivitis

Halitosis is caused by a bacterial proteolytic process that induces the production of volatile sulfur compounds, odor-causing gases. The aim of this study was to determine the clinical oral hygiene state and oral microbiome pattern of halitosis patients with periodontitis and gingivitis. The oral hygiene state of halitosis patients with periodontitis and gingivitis was assessed using the oral hygiene index simplified (OHI-S), decay missing filled teeth (DMFT), and tongue biofilm. The dorsum of the tongue and subgingival swabs were cultured for bacteria, and bacterial morphology was evaluated using Gram staining. Evaluation of the bacterial genus using the Bergey's systematic bacteriology diagram as a guide. A total of ten patients with periodontitis and gingivitis were included. Our data indicated that the scores of OHI-S and DMFT were different significantly between halitosis patients with periodontitis and gingivitis (both had p<0.001) while tongue biofilm score was not different between groups. On the dorsum of the tongue, periodontitis patients had a significant higher oral microbiome population (85.65x106 CFU/mL) compared to those with gingivitis (0.047x106 CFU/mL) with p=0.002. In contrast, the number of microbiomes in the subgingival had no significant different between periodontitis and gingivitis. On the dorsum of the tongue, six bacterial genera were isolated from periodontitis cases and seven genera were detected from gingivitis patients. On subgingival, 10 and 15 genera were identified from periodontitis and gingivitis, respectively. Fusobacterium, Propionibacterium, Eubacterium and Lactobacillus were the most prevalent among periodontitis cases while Porphyromonas was the most prevalent in gingivitis patients. In conclusion, although OHI-S and DMFT are different between periodontitis and gingivitis, overlapping of bacterial genera was detected between periodontitis and gingivitis cases

TINJAUAN TERKAIT BIDANG AKUNTANSI DI SEKTOR PRIVAT DAN SEKTOR PUBLIK

Tinjauan Terkait Bidang Akuntansi di Sektor Privat dan Sektor Publik merupakan book chapter terkait materi kuliah di jurusan akuntansi dengan implementasinya pada sektor privat dan sektor publik. Book chapter ini dapat memberikan tinjauan umum bagaimana Sistem Informasi Akuntansi, Perpajakan, Auditing, dan Akuntansi Keuangan tidak hanya di organisasi swasta tapi juga di pemerintahan. Book chapter ini merupakan tulisan ilmiah terapan yang ditulis oleh mahasiswa dengan bimbingan dosen di UPN Veteran Jakarta yang mana mengacu pada permasalahan di berbagai bidang akuntansi yang terjadi di organisasi dan disusun berdasarkan kaidah penulisan artikel ilmiah