Analisis Penerapan Pengungkapan Informasi Aset Keuangan Menurut PSAK 60 (Studi pada PT. Bank Tabungan Pensiun Nasional Tbk)

Pernyataan Standar Akuntansi Keuangan (PSAK) 60 penyesuaian 2014 adalah merupakan standar yang mengatur pengungkapan instrumen keuangan. Standar ini sangat mempengaruhi rincian pengungkapan informasi perbankan Indonesia tentang aset keuangan di dalam laporan keuangan, sebagai industri yang sangat teregulasi, diduga tingkat kepatuhan Bank Tabungan Pensiun Nasional (BTPN) untuk menerapkan standar tersebut adalah tinggi. Aset keuangan terdiri dari tersedia untuk dijual, dimiliki hingga jatuh tempo, pinjaman yang diberikan dan piutang, dan aset keuangan yang diukur pada nilai wajar melalui laba rugi.Penelitian ini bertujuan untuk melihat apakah bank BTPN dalam mengungkapkan aset keuangan telah sesuai dengan PSAK 60 penyesuaian 2012.Metode penelitian adalah deskriptif kualitatif. Hasil penelitian menunjukkan bank BTPN dalam pengungkapan aset keuangannya sudah sesuai dengan PSAK 60 penyesuaian 2014 tetapimanajemen belum menerapkan pengungkapan reklasifikasi, wanprestasi dan pelanggaran. Sebaiknya manajemen bank BTPN menerapkan keseluruhan dari PSAK 60 penyesuaian 2014 sesuai dengan standar yangtelah ditentukan. Kata kunci:bank, pengungkapan, instrumen keuanga

Pergeseran Paradigma Pembelajaran Informatika di Sekolah

Pembelajaran sekolah mengalami perkembangan sesuai zaman. Perubahan paradigma Pembelajaran diformulasikan ke dalam Kurikulum sekolah demi terwujudnya Pendidikan yang berkualitas. Strategi pembelajaran  kontekstual diperlukan untuk memenuhi kebutuhan belajar peserta didik. Informatika merupakan mata pelajaran yang mengalami perubahan seiring perkembangan teknologi. Tulisan ini mendeskripsikan bagaimana pergeseran paradigma pembelajaran dari TIK menjadi Informatika di Sekolah. Untuk memperoleh paradigma pembelajaran Informatika dalam implementasi Kurikulum Merdeka sekarang secara komprehensif dilakukan pendekatan penelitian kualitatif yang menggunakan metode studi Pustaka, observasi dan wawancara.  Observasi peneliti dilakukan secara langsung di lapangan dan melibatkan bagian kurikulum serta guru. Guru yang dimaksudkan di sini adalah guru yang mengalami langsung proses pembelajaran sesuai kurikulum yang lama, yakni Kurikulum 2013 dan kurikulum baru, yakni Kurikulum Merdeka yang secara khusus di satuan pendidikan Sekolah Menengah Atas yang ada di provinsi Sulawesi Utara. Berdasarkan observasi lapangan, studi dokumentasi dan wawancara bahwa terjadi pergeseran paradigma pembelajaran Informatika di sekolah. Pembelajaran Informatika menggantikan pembelajaran TIK, karena dipandang adanya perluasan dan pendalaman materi.  Informatika mencakup aspek-aspek pembelajaran yang disesuaikan dengan perkembangan teknologi terkini yang begitu pesat

Tingkat Penggunaan Teknologi Informasi dan Dampaknya pada Kreativitas Pembelajaran Guru-guru Sekolah Luar Biasa di Provinsi Sulawesi Utara Indonesia

Penelitian ini bertujuan untuk menganalisis tingkat penggunaan teknologi informasi dan dampaknya pada kreativitas pembelajaran guru-guru sekolah luar biasa di Provinsi Sulawesi Utara. Penelitian ini menggunakan metode penelitian deskriptif. Metode ini dapat digunakan untuk mendeskripsikan, menginterpretasikan suatu fenomena. Data yang digunakan adalah data sekunder yang diambil dari teori-teori terkait. Berdasarkan hasil analisis dapat disimpulkan bahwa dari 335 guru SLB di Provinsi Sulawesi Utara hanya 263 orang guru yang menguasai IT, sementara sisanya 72 orang belum menguasai IT.  Usia guru SLB di Prov. Sulawesi Utara terbanyak berusia kurang dari 30 tahun dengan jumlah perempuan 57 orang dan laki-laki 21 orang. Sementara persentase usia diatas 55 tahun sebanyak 16 orang perempuan dan 8 orang laki-laki. Hal ini menjukkan bahwa usia guru tingkat pemahaman IT oleh guru yang berusia lebih muda lebih mendominasi dikarenakan mereka lahir dan tumbuh di tengah-tengah perkembangan IT secara global

Lamellipodia are crucial for haptotactic sensing and response

Haptotaxis is the process by which cells respond to gradients of substrate-bound cues, such as extracellular matrix proteins (ECM); however, the cellular mechanism of this response remains poorly understood and has mainly been studied by comparing cell behavior on uniform ECMs with different concentrations of components. To study haptotaxis in response to gradients, we utilized microfluidic chambers to generate gradients of the ECM protein fibronectin, and imaged the cell migration response. Lamellipodia are fan-shaped protrusions that are common in migrating cells. Here, we define a new function for lamellipodia and the cellular mechanism required for haptotaxis – differential actin and lamellipodial protrusion dynamics lead to biased cell migration. Modest differences in lamellipodial dynamics occurring over time periods of seconds to minutes are summed over hours to produce differential whole cell movement towards higher concentrations of fibronectin. We identify a specific subset of lamellipodia regulators as being crucial for haptotaxis. Numerous studies have linked components of this pathway to cancer metastasis and, consistent with this, we find that expression of the oncogenic Rac1 P29S mutation abrogates haptotaxis. Finally, we show that haptotaxis also operates through this pathway in 3D environments

Barriers and enablers to blood culture sampling in Indonesia, Thailand and Viet Nam: a Theoretical Domains Framework-based survey

Objective: Blood culture (BC) sampling is recommended for all suspected sepsis patients prior to antibiotic administration. We examine barriers and enablers to BC sampling in three Southeast Asian countries. Design: A Theoretical Domains Framework (TDF)-based survey, comprising a case scenario of a patient presenting with community-acquired sepsis and all 14 TDF domains of barriers/enablers to BC sampling. Setting: Hospitals in Indonesia, Thailand and Viet Nam, December 2021 to 30 April 2022. Participants: 1070 medical doctors and 238 final-year medical students were participated in this study. Half of the respondents were women (n=680, 52%) and most worked in governmental hospitals (n=980, 75.4%). Outcome measures: Barriers and enablers to BC sampling. Results: The proportion of respondents who answered that they would definitely take BC in the case scenario was highest at 89.8% (273/304) in Thailand, followed by 50.5% (252/499) in Viet Nam and 31.3% (157/501) in Indonesia (p<0.001). Barriers/enablers in nine TDF domains were considered key in influencing BC sampling, including ‘priority of BC (TDF-goals)’, ‘perception about their role to order or initiate an order for BC (TDF-social professional role and identity)’, ‘perception that BC is helpful (TDF-beliefs about consequences)’, ‘intention to follow guidelines (TDF-intention)’, ‘awareness of guidelines (TDF-knowledge)’, ‘norms of BC sampling (TDF-social influence)’, ‘consequences that discourage BC sampling (TDF-reinforcement)’, ‘perceived cost-effectiveness of BC (TDF-environmental context and resources)’ and ‘regulation on cost reimbursement (TDF-behavioural regulation)’. There was substantial heterogeneity between the countries. In most domains, the lower (higher) proportion of Thai respondents experienced the barriers (enablers) compared with that of Indonesian and Vietnamese respondents. A range of suggested intervention types and policy options was identified. Conclusions: Barriers and enablers to BC sampling are varied and heterogenous. Cost-related barriers are more common in more resource-limited countries, while many barriers are not directly related to cost. Context-specific multifaceted interventions at both hospital and policy levels are required to improve diagnostic stewardship practices

Myeloid Slc2a1-Deficient Murine Model Revealed Macrophage Activation and Metabolic Phenotype Are Fueled by GLUT1

Macrophages (MΦs) are heterogeneous and metabolically flexible, with metabolism strongly affecting immune activation. A classic response to proinflammatory activation is increased flux through glycolysis with a downregulation of oxidative metabolism, whereas alternative activation is primarily oxidative, which begs the question of whether targeting glucose metabolism is a viable approach to control MΦ activation. We created a murine model of myeloid-specific glucose transporter GLUT1 (Slc2a1) deletion. Bone marrow-derived MΦs (BMDM) from Slc2a1M-/- mice failed to uptake glucose and demonstrated reduced glycolysis and pentose phosphate pathway activity. Activated BMDMs displayed elevated metabolism of oleate and glutamine, yet maximal respiratory capacity was blunted in MΦ lacking GLUT1, demonstrating an incomplete metabolic reprogramming. Slc2a1M-/- BMDMs displayed a mixed inflammatory phenotype with reductions of the classically activated pro- and anti-inflammatory markers, yet less oxidative stress. Slc2a1M-/- BMDMs had reduced proinflammatory metabolites, whereas metabolites indicative of alternative activation-such as ornithine and polyamines-were greatly elevated in the absence of GLUT1. Adipose tissue MΦs of lean Slc2a1M-/- mice had increased alternative M2-like activation marker mannose receptor CD206, yet lack of GLUT1 was not a critical mediator in the development of obesity-associated metabolic dysregulation. However, Ldlr-/- mice lacking myeloid GLUT1 developed unstable atherosclerotic lesions. Defective phagocytic capacity in Slc2a1M-/- BMDMs may have contributed to unstable atheroma formation. Together, our findings suggest that although lack of GLUT1 blunted glycolysis and the pentose phosphate pathway, MΦ were metabolically flexible enough that inflammatory cytokine release was not dramatically regulated, yet phagocytic defects hindered MΦ function in chronic diseases