State University with Legal Entity and the Impact to the Rights and Obligations of the Tax Transaction: Case of the University of Indonesia

Consider the dynamics of legal status of the University of Indonesia, the Government issued Law No. 12/2012 on Higher Education that is also the legal status of six (6) other universities. Universities have the autonomy to manage the higher education through the three pillars of high education (Tridharma Perguruan Tinggi) in accordance with the background, the objectives, as well as the ability of the university. The autonomy of the university carried out based on the principles of accountability, transparency, non-profit, quality assurance and the effectiveness and efficiency of academic and non-academic activity. University of Indonesia was given full autonomy to manage the universities including the source of financing that consists of government budget and public funds. The Agency of taxation is the taxpayer who is determined to carry out tax obligations. As a non-profit organization with legal entity, UI must legally state back the status as a subject of corporate taxes which have the impact of tax aspect. As the applied research, data obtained from literature studies and field data collection in the form of an interview to the Central Administration of the University and the tax office where the University of Indonesia in Depok is registered.     Keywords: State University with the legal Entity, tax right and obligation, non-profit organizatio

Analisis Kariotipe Ular Trawang (Coelognathus Radiatus, (Boie 1827))

Analysis of Radiated Ratsnakes (Coelognathus radiatus, (Boie 1827) Karyotype. Radiatedratsnake is a reptile which has an economic potential an export comodyty. However, there arefew reports on genetic studies of radiated ratsnake. The aim of this research was to examinechromosome characters of the radiated ratsnake collected from Sewon, Bantul, Daerah IstimewaYogyakarta. Chromosome preparation method used was splash using blood culture. The resultsrevealed that the diploid chromosome number (2n) of radiated ratsnake was 30, classified asmetacentric (chromosome pairs number 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, dan 11), submetacentric(chromosome pairs number 12 and 13), and telocentric (chromosome pairs number 14 and 15).Therefore the karyotype formula of radiated ratsnake was 2n = 2x = 30 = 22 m + 4 sm + 4 t. Theresult showed that the shortest of short arm chromosomes was 0 ?m, the longest one was0.665 ± 0.0504 ?m, the shortest of long arm chromosomes was 0.268 ± 0.0011?m, the longestone was 0.746 ± 0.0059 ?m, the shortest of total length chromosomes was 0.27 ± 0.001 ?m, andthe longest of total length chromosomes was 1.41 ± 0.045 ?m. The R value was 5.267 ± 0.15408indicating that radiated ratsnake from Sewon, Bantul, Daerah Istimewa Yogyakarta haschromosome variation size

Feeding Difficulties in Children with Cerebral Palsy: Prevalence and Risk Factor

Cerebral palsy (CP) is a motor and postural disorder due to an injury on the developing brain. Children with severe motor impairment are likely to have more difficulties in feeding. This results in inadequate calorie intake which finally leads to malnutrition. A cross-sectional study was done between January-September 2015 in a pediatric neurology outpatient-clinic, at a tertiary hospital in Surakarta, Indonesia. Children with CP underwent the Gross Motor Function Classification System (GMFCS) scale, nutritional and feeding difficulties assessment. The GMFCS was evaluated by Gross Motor Function Measure-88. Nutritional status was determined and classified based on Waterlow. Spastic quadriplegic patients were also compared to Krick’s CP growth curve. Calorie intake was evaluated by dietary analysis and defined as adequate if it reached 13,9 kcal/cm body height (BH)±10%. Most of the CP patients were the spastic type (77/80,96%), dominated by quadriplegic and diplegic types. Malnutrition was found in 78% of subjects. Feeding difficulties were found in 78% of subjects, about a third of them was categorized as having high GMFCS scale. The prevalence of undernourished and severe malnutrition in children with CP is 68% and 10%, respectively. The higher GMFCS scale and CP with spastic type are risk factors of feeding difficulties in children with CP

Evaluation of Tax Consultant Information System

The role of a tax consultant to support government-enhancing taxpayers’ compliance is significant in carrying out their rights and obligations, which will ultimately have an impact on the government income. There is a huge gap between the number of taxpayers and the tax consultants, therefore, the government is expected to enhance the role of tax consultants in order to obtain valid source of data and information. The Evaluation of Information Systems Service Tax Consultants (SIKOP) is a Tax Consultant Information System designed to meet those requirements. The SIKOP was conducted to determine the quality of the service of the SIKOP with the Service Quality (SERVQUAL) model, through the dimensions of tangibles, realibility, responsiveness, assurance and empathy. The research method used is a descriptive approach. Primary data were obtained through questionnaire, direct interview to informants and direct observation (observation) on the incidence in the field, while the secondary data were obtained from the published literature and related documents.     Keywords: e-Government, Tax Consultants, Service Quality (SERVQUAL

Profil Rasio Koleterol Ldl dan Hdl pada Pasien Stroke di Bagian Saraf RSUD Arifin Achmad Provinsi Riau Periode Januari Sampai Desember 2012

Dyslipidemia is one of an important stroke risk factor. This case would be strengthened if there are other risk factors for stroke. One form of dyslipidemia is high of LDL and HDL cholesterol ratio causes atherosclerosis. The purpose of this research was to know the profile of LDL and HDL cholesterol ratio in stroke patients in Neurology Department Arifin Achmad General Hospital of Riau Province during January – December 2012. This was a descriptive retrospective study. Data is used about 95 medical record of stroke patients. The LDL and HDL cholesterol levels of patients were classified based on the NCEP ATP III classification. Data obtained from this study is that stroke patients have optimal LDL cholesterol (9,47%), above optimal (15,79%), borderline high (26,31%), high (24,21%, very high (24,21%). Low HDL cholesterol (50,53%), moderate (44,21%), and high (5,27%). LDL and HDL cholesterol ratio of 3,5 (60%). The result of this study indicate that the majority of stroke patients had LDL and HDL cholesterol ratio of >3,5

Penerapan Nilai Kode Etik Kedokteran Indonesia pada Era Jaminan Kesehatan Nasional di Kabupaten Siak

Indonesian physicians, in their daily practices, are set to hold firm to Indonesian Medical Codes of Ethics or Kode Etik Kedokteran Indonesia (KODEKI) as it composes moral values and norms in order to preserve professional nobleness in every situation that may persist. The ongoing National Health Insurance (NHI) that has been implemented since January 2014 has arose several challenges for physicians. The aim of this study was to discover the implementation of KODEKI value in NHC era in Siak Regency among general practitioners. This is a qualitative research using exploration method. Data was collected by interview technique and recorded by audio recorder. The results showed that all of the selected general practitioners possess altruism, responsibility, professional idealism, scientific and social integrity which are the values of KODEKI being observed in this research

Eksperimentasi Model Pembelajaran Kooperatif Tipe Team Assisted Individualization (Tai) Dan Think Talk Write (Ttw) Pada Materi Fungsi Ditinjau Dari Adversity Quotient Siswa Kelas VIII SMP Negeri Se-kabupaten Boyolali Tahun Pelajaran 2015/2016

The purpose of this study was to know the effect of the learning models on the learning achievement in mathematics viewed from the students adversity quotient. The learning models compared were the cooperative learning of TAI, TTW, and direct learning model. The type of research was a quasi-experimental research with a 3x3 factorial design. The study population was all grade eighth students of Junior High Schools in Boyolali Regency in the academic year of 2015/2016. Instruments used for data collection were mathematics achievement test and adversity quotient questionnaire. The data analysis technique used was the two-way ANAVA with unbalanced cell. Based on the hypothesis test, it was concluded as follows. 1) The mathematics learning achievement of TAI was better than TTW and direct learning model, the mathematics learning achievement of TTW was better than direct learning model. 2) The mathematics learning achievement of students with climbers category was better than students with campers and quitters category; the mathematics learning achievement of students with campers category was better than students with quitters category. 3) Students with climbers category who were treated by TAI, TTW, and direct learning models had same mathematics learning achievement; the mathematics achievement of students with campers category who were treated by TAI was same of TTW and was better than direct learning model, students who were treated by TTW was better than direct learning model; students with quitters category who were treated by TAI had better mathematics learning achievement than students with TTW and direct learning model, students with TTW was same students with direct learning model. 4) In TAI, the mathematics learning achievement of students with climbers category was better than students with campers and quitters category, students with campers category was same students with quitters category; in TTW, the mathematics learning achievement of students with climbers category was same students with campers category and was better than students with quitters category, students with campers category was better than students with quitters category; in direct learning model, the mathematics learning achievement of students with climbers category was better than students with campers and quitters category, students with campers category was same students with quitters category