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

Profilin-1 Serves as a Gatekeeper for Actin Assembly by Arp2/3-Dependent and -Independent Pathways

Cells contain multiple F-actin assembly pathways including the Arp2/3 complex, formins, and Ena/VASP, which have largely been analyzed separately. They collectively generate the bulk of F-actin from a common pool of G-actin; however, the interplay/competition between these pathways remains poorly understood. Using fibroblast lines derived from an Arpc2 conditional knockout mouse, we established matched-pair cells with and without the Arp2/3 complex. Arpc2−/− cells lack lamellipodia and migrate slower than WT cells, but have F-actin levels indistinguishable from controls. Actin assembly in Arpc2−/− cells was resistant to cytochalasin-D and was highly dependent on profilin-1 and Ena/VASP, but not formins. Profilin-1 depletion in WT cells increased F-actin and Arp2/3 complex in lamellipodia. Conversely, addition of exogenous profilin-1 inhibited Arp2/3 complex actin nucleation in vitro and in vivo. These observations suggest that antagonism of the Arp2/3 complex by profilin-1 in cells maintains actin homeostasis by balancing Arp2/3 complex-dependent and independent actin assembly pathways

Thyrotropin-releasing hormone (TRH) promotes wound re-epithelialisation in frog and human skin

There remains a critical need for new therapeutics that promote wound healing in patients suffering from chronic skin wounds. This is, in part, due to a shortage of simple, physiologically and clinically relevant test systems for investigating candidate agents. The skin of amphibians possesses a remarkable regenerative capacity, which remains insufficiently explored for clinical purposes. Combining comparative biology with a translational medicine approach, we report the development and application of a simple ex vivo frog (Xenopus tropicalis) skin organ culture system that permits exploration of the effects of amphibian skin-derived agents on re-epithelialisation in both frog and human skin. Using this amphibian model, we identify thyrotropin-releasing hormone (TRH) as a novel stimulant of epidermal regeneration. Moving to a complementary human ex vivo wounded skin assay, we demonstrate that the effects of TRH are conserved across the amphibian-mammalian divide: TRH stimulates wound closure and formation of neo-epidermis in organ-cultured human skin, accompanied by increased keratinocyte proliferation and wound healing-associated differentiation (cytokeratin 6 expression). Thus, TRH represents a novel, clinically relevant neuroendocrine wound repair promoter that deserves further exploration. These complementary frog and human skin ex vivo assays encourage a comparative biology approach in future wound healing research so as to facilitate the rapid identification and preclinical testing of novel, evolutionarily conserved, and clinically relevant wound healing promoters

WOSMIP II- Workshop on Signatures of Medical and Industrial Isotope Production

Medical and industrial fadioisotopes are fundamental tools used in science, medicine and industry with an ever expanding usage in medical practice where their availability is vital. Very sensitive environmental radionuclide monitoring networks have been developed for nuclear-security-related monitoring [particularly Comprehensive Test-Ban-Treaty (CTBT) compliance verification] and are now operational