Evaluasi Penerapan Pernyataan Standar Akuntansi Keuangan Nomor 18 Tentang Akuntansi Dan Pelaporan Manfaat Purnakarya Pada PT Bank SulutGo

: Program Manfaat Purnakarya atau dikenal dengan Dana Pensiun bertujuan agar terakumulasinya suatu dana untuk mengolah penghasilan supaya berkesinambungan sampai hari tua agar karyawan memiliki jaminan keberlangsungan hidupya. Dana Pensiun pada PT Bank SulutGo ini menerapkan PPMP atau Program Pensiun Manfaat Pasti. Untuk menghindari terjadinya penyalahgunaan dalam pengelolaan dan pembayaran dana pensiun yang mengakibatkan kerugian bagi tenaga kerja dan perusahaan perlu adanya suatu standar sebagai acuan, dalam hal ini Standar Akuntansi Keuangan (SAK), khususnya PSAK Nomor 18. Tujuan penelitian ini untuk menganalisis kesesuaian PSAK Nomor 18 terhadap pengungkapan laporan yang diterapkam pada dana pensiun Bank SulutGo. Metode yang didigunakan dalam penelitian ini yaitu metode deskriptif kualitatif dengan melihat proses penerapan dalam dana pensiun dan menganalisis data yang ada. Hasil wawancara dan perlakuan akuntansi atas Dana Pensiun perusahaan menunjukan bahwa perusahaan telah menerapkan konsep PSAK No. 18 dengan baik dan tidak menyimpang dari aturan yang berlaku. Berdasarkan analisis tersebut maka disimpulkan bahwa Dana Pensiun atau Program Manfaat Purnakarya PT Bank SulutGo sudah sesuai dengan standar dan peraturan yang berlaku dan telah disarankan untuk tetap menerapkan standar-standar tersebut dengan lebih optimal serta mempertahankan penerapan dan penyusunan laporan dana pensiun, supaya tetap selalu menjaga kekonsistenya sesuai dengan peraturan- peraturan yang ada serta PSAK Nomor 18

Association of Respiratory Parameters at Venovenous Extracorporeal Membrane Oxygenation Liberation With Duration of Mechanical Ventilation and ICU Length of Stay: A Prospective Cohort Study

OBJECTIVES: Although the criteria for initiation of venovenous extracorporeal membrane oxygenation (VV ECMO) are well defined, the criteria and timing for VV ECMO decannulation are less certain. The aim of this study was to describe the ventilation and physiologic factors at the time of VV ECMO decannulation and to determine if these factors have association with mechanical ventilation or ICU length of stay after ECMO decannulation. DESIGN: Multicenter, prospective cohort study. SETTING: Eleven ICUs in Australia. PATIENTS: Adult patients treated with VV ECMO from March 19, 2019, to September 20, 2020. INTERVENTIONS: Liberation from VV ECMO. RESULTS: Of 87 patients receiving VV ECMO, the median age was 49 years (interquartile range, 37-59 yr), 61 of 87 (70%) were male, and 52/87 (60%) had a diagnosis of acute respiratory distress syndrome. There were 24 of 87 patients (28%) who died prior to day 90. No patient required a second run of VV ECMO. In a multivariate models, a higher partial pressure of arterial carbon dioxide (p < 0.01) and respiratory rate at the time of decannulation (p = 0.01) were predictive of a longer duration of mechanical ventilation and ICU length of stay postdecannulation in survivors. Higher positive end-expiratory pressure at ECMO decannulation was associated with shorter duration of ICU length of stay post-ECMO decannulation in survivors (p = 0.01). CONCLUSIONS: A higher partial pressure of arterial carbon dioxide and higher respiratory rate at ECMO decannulation were associated with increased duration of mechanical ventilation and increased duration of ICU stay postdecannulation, and increased positive end-expiratory pressure at decannulation was associated with decreased duration of ICU stay postdecannulation. Future research should further investigate these associations to establish the optimal ventilator settings and timing of liberation from VV ECMO

The association of ABO blood group with indices of disease severity and multiorgan dysfunction in COVID-19

Studies on severe acute respiratory syndrome coronavirus 1 (SARS-CoV-1) suggest a protective effect of anti-A antibodies against viral cell entry that may hold relevance for SARS-CoV-2 infection. Therefore, we aimed to determine whether ABO blood groups are associated with different severities of COVID-19. We conducted a multicenter retrospective analysis and nested prospective observational substudy of critically ill patients with COVID19. We collected data pertaining to age, sex, comorbidities, dates of symptom onset, hospital admission, intensive care unit (ICU) admission, mechanical ventilation, continuous renal replacement therapy (CRRT), standard laboratory parameters, and serum inflammatory cytokines. National (N 5 398 671; P 5 .38) and provincial (n 5 62 246; P 5 .60) ABO blood group distributions did not differ from our cohort (n 5 95). A higher proportion of COVID-19 patients with blood group A or AB required mechanical ventilation (P 5 .02) and CRRT (P 5 .004) and had a longer ICU stay (P 5 .03) compared with patients with blood group O or B. Blood group A or AB also had an increased probability of requiring mechanical ventilation and CRRT after adjusting for age, sex, and presence of $1 comorbidity. Inflammatory cytokines did not differ between patients with blood group A or AB (n 5 11) vs O or B (n 5 14; P . .10 for all cytokines). Collectively, our data indicate that critically ill COVID-19 patients with blood group A or AB are at increased risk for requiring mechanical ventilation, CRRT, and prolonged ICU admission compared with patients with blood group O or B. Further work is needed to understand the underlying mechanisms.Applied Science, Faculty ofHealth and Social Development, Faculty of (Okanagan)Medicine, Faculty ofNon UBCAnesthesiology, Pharmacology and Therapeutics, Department ofBiomedical Engineering, School ofCritical Care Medicine, Division ofHealth and Exercise Sciences, School of (Okanagan)Hematology, Division ofMedicine, Department ofPathology and Laboratory Medicine, Department ofReviewedFacultyResearcherPostdoctoralGraduat