Analisis Penerapan Sistem Akuntansi Penjualan Kredit Dan Penerimaan Kas Dalam Mendukung Pengendalian Intern Perusahaan (Studi Kasus PT. Smart Tbk Refinery Surabaya)

System of selling credit accounting and system of cash receiving from account receivable is the source of life to achieving company goals. This research on the system of credit sales and cash receipts to support the company internal control. This research was conducted at PT. SMART Tbk Refinery Surabaya. PT. SMART Tbk Refinery Surabaya only selling cooking oil in the form of branded product and trading product on credit. PT. SMART Tbk Refinery Surabaya still has any weakness on system of selling credit accounting and system of cash receiving from account receivable, some of the sales transaction activity that occurred less supportive of the company\u27s internal control. This study aims to provide information to companies about the advantages and weakness of credit sales accounting system and cash receipts that have been applied by the company

Baseline clinical data.

<p>Abbreviations: HC, healthy control; HFPEF, heart failure (HF) with preserved ejection fraction; HFREF, HF with reduced ejection fraction; BP, blood pressure; HTN, hypertension; DM, diabetes; PVD, peripheral vascular disease; AFib, history of atrial fibrillation; NYHA, New York Heart Association; BNP, B-type natriuretic peptide; SrCr, serum creatinine; HDL, high-density lipoprotein; eGFR, estimated glomerular filtration rate; ACEi, angiotensin converting enzyme inhibitor; ARB, angiotensin II receptor antagonist; MRA, mineralocorticoid receptor antagonist; and NSAIDs, non-steroidal anti-inflammatory drugs. See <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0099495#s2" target="_blank">Methods</a> section for details on how parameters were obtained. P-value represents Mann-Whitney U Test, Kruskal-Wallis Test or Chi-square Test where appropriate. Number was not tested, as the sample sizes were selected <i>a priori</i>.</p

Angiotensin-converting enzyme 2 (ACE2) activity in HFPEF, and comparison with disease parameters.

<p>Box and whisker plots compare the distribution of plasma ACE2 activity in healthy control (HC) and HFPEF (PEF) (A). Forest plots show odds ratio and 95% confidence interval (95%CI) for ACE2 as predictor of increasing grade of diastolic dysfunction or NYHA class in HFPEF (B). * P<0.05 for Mann Whitney U test.</p

Associations of TNFR1 and TNFR2 with disease parameters.

<p>Forest plots show odds ratios and 95% confidence intervals (95%CI) for TNFR1 (R1) or TNFR2 (R2) as predictors of increasing grade of diastolic dysfunction or NYHA class in HFPEF (PEF) or HFREF (REF) (A). Scatterplots show average E/e' ratio as a function of TNFR1 (B) or TNFR2 (C) in HFPEF.</p

Circulating inflammatory markers in healthy control (HC), HFPEF (PEF) and HFREF (REF).

<p>Box and whisker plots show the relative distributions of TNF-α (A), TNFR1 (B), TNFR2 (C) and IL-6 (D) levels. * P<0.05, *** P<0.001 for Kruskal-Wallis Test with pairwise comparisons.</p

Unadjusted Comparisons.

<p>The NRI and IDI values are of the blended “natriuretic peptide & metabolites” model versus each individual model.</p><p>AUC = Area Under the Curve, NRI = Net Reclassification Improvement, IDI = Integrated Discrimination Improvement, CI = Confidence Interval</p><p>Unadjusted Comparisons.</p

Heat map of metabolomic differences between HFrEF and controls.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Heat map of metabolomic differences between HFpEF and HFrEF.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Heat map of metabolomic differences between HFpEF and controls.

<p>Heat maps were generated with the concentrations of potential candidate metabolites with univariate analysis. Similar metabolites were arranged together for use in pathway analysis through intuitive pattern discovery. The heat map displays an increase in each metabolite in relative concentration as a red color and a decrease in a metabolite as a blue color. The metabolites are listed at the left side of each row, and the subjects are shown at the bottom of each column.</p

Cardiac peptides and left ventricular ejection fraction (LVEF) in control and HF patients.

<p>Ambulatory patients with clinical diagnosis of HFpEF (n = 24), HFrEF (n = 20), and age-matched controls (n = 38) were selected for metabolomics analysis as part of the Alberta HEART (<u>H</u>eart Failure <u>E</u>tiology and <u>A</u>nalysis <u>R</u>esearch <u>T</u>eam) project. Plasma BNP and NT-proBNP levels were measured using a Biosite Triage reagent pack and Elecsys 2010 proBNP assay, respectively. LVEF was assessed by echocardiography and interpreted by cardiologists blinded to the metabolomics analysis. Data are presented as the median ± IQR. * p < 0.05 compared to the control group, # p < 0.05 compared to the HFpEF group.</p