COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA

The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process

COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA

The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process

Associations of Knowledge and Attitude with Pap Smear Test Utilization

Background: Cervical cancer is the second leading cause of cancer deaths for women globally, with an estimated 88% of deaths occurring in the developing world. Pap smear, also called a Pap test, is a procedure to test for cervical cancer in women involving collection of cervical cells specimen for microscopic examination. Detecting cervical cancer early with a Pap smear gives a greater chance at a cure. It can also detect changes in cervical cells that suggest cancer that may develop in the future. Detecting these abnormal cells early is a first step in halting the possible development of cervical cancer. This study aimed to analyze the associations of knowledge and attitude with the use of pap smear test. Subjects and Method: This was a cross sectional study conducted at Kraton Hospital, Pekalongan, Central Java. A sample of 323 women of reproductive age was selected for this study, consisting of women who used Pap smear and those who did not use Pap smear. The dependent variable was Pap smear utilization. The independent variables were knowledge and attitude toward cervical cancer and its screening. Pap smear data were obtained from the medical record. The other data were collected by questionnaire. The data were analyzed by a multiple logistic regression. Results: Knowledge (OR= 2.35; p= 0.001) and favorable attitude toward cervical cancer and its screening (OR= 3.17; p= 0.023) were associated with Pap smear utilization. Conclusion: Use of Pap smear is affected by knowledge and attitude toward cervical cancer and its screening. Keywords: knowledge, attitude, Pap smear test, cervical cance

Radar Studies of Height-Dependent Equatorial F Region Vertical and Zonal Plasma Drifts

We present the results of an analysis of long-term measurements of ionospheric F region E × B plasma drifts in the American/Peruvian sector. The analysis used observations made between 1986 and 2017 by the incoherent scatter radar of the Jicamarca Radio Observatory. Unlike previous studies, we analyzed both vertical and zonal components of the plasma drifts to derive the geomagnetically quiet time climatological variation of the drifts as a function of height and local time. We determine the average behavior of the height profiles of the drifts for different seasons and distinct solar flux conditions. Our results show good agreement with previous height-averaged climatological results of vertical and zonal plasma drifts, despite that they are obtained from different sets of measurements. More importantly, our results quantify average height variations in the drifts. The results show, for example, the solar flux control over the height variation of the vertical drifts. The results also show the weak dependence of the daytime zonal drift profiles on solar and seasonal variations. We quantify the effects of seasonal and solar flux variations on the morphology of the vertical shear in the zonal plasma drifts associated with the evening plasma vortex. Assuming interchangeability between local time and longitude, we tested the curl-free condition for the F region electric fields with very good results for all seasons and solar flux conditions. We envision the use of our results to aid numerical modeling of ionospheric electrodynamics and structuring and to assist with the interpretation of satellite observations of low-latitude plasma drifts

INTERACTION OF NANOSTRUCTURED LIPID CARRIERS WITH HUMAN MEIBUM

Objective: This study aimed to determine the possibility of nanostructured lipid carriers (NLCs) as a bionic tear film by determining the surface activities of the developed NLCs and their interaction with human meibomian lipid films. Methods: NLCs with different types of solid lipids and surfactants were prepared by a high-pressure homogenizer. The particle size was determined by dynamic light scattering. The surface activities of the NLCs and NLCs mixed with meibomian lipids were measured using a Langmuir trough and the resulting surface pressure area (Π-A) profiles were compared. These lipid films were further analyzed using fluorescence microscopy and scanning electron microscopy (SEM). Results: The particle size of prepared NLCs varied from 38–280 nm based on types of solid lipid and surfactant. All NLCs were highly surface active as indicated by their maximum surface pressure (Πmax). The Π-A profiles of meibum seeded with NLCs showed higher surface pressure than meibum alone and the shape of profiles were dominated by the meibomian lipids. These findings were in agreement with fluorescence and SEM micrographs, which revealed that the NLCs could adsorb and integrate to the meibomian lipid films as well as diffuse from the subphase to the lipid films. Conclusion: NLCs are surface active and can integrate with meibomian lipid films formed stable films. The type of interaction can be tailored by altering the solid lipids used in the formulation of the NLCs which could provide the means to develop efficient formulations for targeting dry eye disease related to a non-functional tear film lipid layer

THE DEVELOPMENT OF WEB-BASED CHRONIC DISEASE MONITORING MANAGEMENT ACCORDING TO COMPLETENESS ASPECT OF CLINICAL DOCUMENTATION IMPROVEMENT (CDI)

Chronic Disease Management Program or PROLANIS is one of programs implemented by BPJS (The Indonesian National Health Insurance System). It is intended for BPJS chronic diseases members to reach the optimal quality of life and prevent disease complication.[1]. Clinical Documentation Improvement (CDI) is a program facilitating the completeteness of patient’s clinical status. [2]. Complete documentation is required for the continuation of complete health service to patients with chronic diseases. The transition from manual to electronic-based clinical documentation was strongly recommended as it improved the completeness of information.[3]. Documenting Prolanis patients’ health status was less related to CDI, the design and implementation of web-based monitoring application was expected to become solution of existing problem. An analysis should be conducted especially on completeness aspect to make the application perfect. This research was quantitative analytic descriptive research with cross sectional approach by using scoring method on completeness aspect of information quality. The results showed the highest completeness aspect of patients’ data item was 82.5% and the lowest completeness aspect of menu data item was 70%, followed by 70.8% of allergic history item. The research’ results are expected to provide guidance in improving the application especially to support CDI

Dual-rate background subtraction approach for estimating traffic queue parameters in urban scenes

This study proposes traffic queue-parameter estimation based on background subtraction. An appropriate combination of two background models is used: a short-term model, very sensitive to moving vehicles, and a long-term model capable of retaining as foreground temporarily stopped vehicles at intersections or traffic lights. Experimental results in typical urban scenes demonstrate the suitability of the proposed approach. Its main advantage is the low computational cost, avoiding specific motion detection algorithms or post-processing operations after foreground vehicle detection.Ministerio de Educación y Ciencia DPI2010-19154Consejería de Innovación, Ciencia y Empresa P07-TIC-0262