Pengaruh Komisaris Independen, Komite Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan

The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews  version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism

Fleksibilitas Pasar Kerja dan Tanggung Jawab Negara

Kertas posisi ini menguraikan masalah pasar kerja fleksibel dan pentingnya tanggung jawab negara terhadap perlindungan sosial ekonomi pekerja di Indonesia. Gagasan ini bertolak dari kepedulian akan dampak negatif dari praktek fleksibilitas pasar kerja di Indonesia terhadap kondisi pekerja. Sementara itu kalangan pengusaha, lembaga¬lembaga multilateral dan ekonom justru berusaha keras mendesak pemerintah agar lebih memperluas lagi cakupan fleksibilitas pasar kerja demi iklim investasi dan bisnis yang kondusif serta pemecahan masalah pengangguran. Pertentangan yang keras antara serikat buruh dengan pengusaha dan pemerintah terhadap rencana revisi UU no.13/2003 maupun rencana PP baru tentang ketenagakerjaan yang memuat gagasan¬gagasan mengenai peningkatan fleksibilitas pasar kerja menunjukkan adanya permasalahan yang serius dari penerapan kebijakan tersebut. Di sisi yang lain peran negara di dalam perlindungan tenaga kerja mengalami pengurangan yang berarti dan fokus perhatian negara terhadap tanggung jawab kesejahteraan sosial ekonomi warganya masih belum jelas. Di tengah arus kekuatan modal yang sangat progresif di tingkat global serta arus kuat liberalisasi pasar tenaga kerja, maka menurunnya peran dan tanggung negara memberi konsekuensi yang sangat serius bagi pekerja baik dalam konteks kondisi sosial ekonomi maupun hubungan industrial. Jika memang arus fleksibilitas pasar kerja adalah sebuah arus kuat yang sulit terhindarkan sama sekali, maka peran negara di dalam menentukan bentuk¬bentuk fleksibilitas yang tetap aman bagi kondisi sosial ekonomi pekerja menjadi sangat esensial

Survival outcome and prognostic factors of patients with nasopharyngeal cancer in Yogyakarta, Indonesia: A hospital-based retrospective study

Purpose This study aimed to determine the survival outcome and prognostic factors of patients with nasopharyngeal cancer accessing treatment in Yogyakarta, Indonesia. Methods Data on 759 patients with NPC diagnosed from 2007 to 2016 at Dr Sardjito General Hospital were included. Potential prognostic variables included sociodemographic, clinicopathology and treatment parameters. Multivariable analyses were implemented using semi-parametric Cox proportional hazards modelling and fully parametric survival analysis. Results The median time of observation was 14.39 months. In the whole cohort the median observed survival was 31.08 months. In the univariable analysis, age, education status, insurance type, BMI, ECOG index, stage and treatment strategy had an impact on overall survival (OS) (p values <0.01). Semi-parametric multivariable analyses with stage stratification showed that education status, ECOG index, and treatment modality were independent prognostic factors for OS (p values <0.05). In the fully parametric models age, education status, ECOG index, stage, and treatment modality were independent prognostic factors for OS (p values <0.05). For both multivariable analyses, all treatment strategies were associated with a reduced hazard (semi-parametric models, p values <0.05) and a better OS (parametric models, p values <0.05) compared with no treatment. Furthermore, compared with radiation alone or chemotherapy alone, a combination of chemotherapy and radiation either in a form of concurrent chemoradiotherapy (CCRT), sequential chemotherapy and radiation, or induction chemotherapy followed by CCRT demonstrated a reduced hazard (hazard ratio/HR 0.226, 95% confidence interval/CI 0.089–0.363, and HR 0.390, 95%CI 0.260–0.519) and a better OS (time ratio/TR 3.108, 95%CI 1.274–4.942 and TR 2.531, 95%CI 1.829–3.233) (p values < 0.01). Conclusions Median OS for the cohort was low compared to those reported in both endemic and non-endemic regions. By combining the findings of multivariable analyses, we showed that age, education status, ECOG index, stage and first treatment modality were independent predictors for the OS

Primary treatment results of Nasopharyngeal Carcinoma (NPC) in Yogyakarta, Indonesia

INTRODUCTION Nasopharyngeal Carcinoma (NPC) is a major health problem in southern and eastern Asia. In Indonesia NPC is the most frequent cancer in the head and neck area. NPC is very sensitive to radiotherapy resulting in 3-year disease-free and overall survival of approximately 70% and 80%, respectively. Here we present routine treatment results in a prospective study on NPC in a top referral; university hospital in Indonesia. METHODS All NPC patients presenting from September 2008 till January 2011 at the ear, nose and throat (ENT) department of the Dr. Sardjito General Hospital, Universitas Gadjah Mada, Yogyakarta, Indonesia, were possible candidates. Patients were included if the biopsy was a histological proven NPC without distant metastasis and were assessed during counselling sessions prior to treatment, as being able to complete the entire treatment. RESULTS In total 78 patients were included for treatment analysis. The median time between diagnosis and start of radiotherapy is 120 days. Forty-eight (62%) patients eventually finished all fractions of radiotherapy. The median duration of the radiotherapy is 62 days for 66 Gy. Median overall survival is 21 months (95% CI 18–35) from day of diagnosis. CONCLUSION The results presented here reveal that currently the treatment of NPC at an Indonesian hospital is not sufficient and cannot be compared to the treatment results in literature. Main reasons for these poor treatment results are (1) a long waiting time prior to the start of radiotherapy, (2) the extended overall duration of radiotherapy and (3) the advanced stage of disease at presentation.Maarten A. Wildeman, Renske Fles, Camelia Herdini, Rai S. Indrasari, Andrew D. Vincent, Maesadji Tjokronagoro, Sharon Stoker, Johan Kurnianda, Baris Karakullukcu, Kartika W. Taroeno- Hariadi, Olga Hamming-Vrieze, Jaap M. Middeldorp, Bambang Hariwiyanto, Sofia M. Haryana, I. Bing Ta

ANALISIS PENGUKURAN PRODUKTIVITAS DENGAN MENGGUNAKAN METODE MARVIN E. MUNDEL (Studi Kasus PT. Kubota Indonesia pada Departemen Produksi)

Abstraksi PT. Kubota Indonesia adalah perusahaan yang memproduksi alat pertanian di Indonesia seperti mesin diesel. Penelitian pada departemen produksi pada PT. Kubota Indonesia bertujuan untuk melakukan pengukuran produktivitas, mengetahui tingkat perubahan indeks produktivitas, memberikan gambaran pengaruh masing-masing input (tenaga kerja, material, energi, maintenance dan depresiasi) dan memberikan usulan terhadap departemen produksi PT. Kubota mengenai perbaikan-perbaikan yang dapat dilakukan untuk meningkatkan produktivitas departemen produksi PT. Kubota selama periode pengukuran. Dalam melakukan pengukuran produktivitas digunakan metode Marvin E. Mundel. Pengukuran produktivitas juga mempertimbangkan indeks harga konsumen (IHK) agar hasil pengukuran dapat mempresentasikan kenyataan. Setelah dilakukan pengukuran dapat diketahui bahwa dapat indeks produktivitas energi, material, tenaga kerja, depresiasi dan maintenance cendurung menurun bila dibandingkan dengan periode dasarnya. Indeks produktivitas total departemen produksi PT. Kubota Indonesia mengalami penurunan bila dibandingkan dengan periode dasarnya. Indeks tertinggi terjadi pada Februari 2007 sebesar 101,28% dan indeks terendah pada bulan Maret 2009 sebesar 69,84%. Peningkatan ataupun penurunan agregat output selama periode pengukuran sebanding dengan peningkatan ataupun penurunan resources input, hal ini mengindikasikan bahwa perkembangan pengeluaran dan masukan biaya relatif stabil. Analisis yang dilakukan menunjukkan bahwa indeks produktivitas maintenance mempunyai tingkat perubahan yang paling fluktuatif. Penanganan pada proses maintenance dapat dilakukan dengan melakukan perbaikan terhadap preventive maintenance sheet. Sistem pengawasan yang baik juga diperlukan untuk meningkatkan produktivitas departemen produksi PT. Kubota Indonesia. ABSTRACT PT. Kubota Indonesia is a company that produces agricultural equipment in Indonesia, such as diesel engines. Research on the production department at PT. Kubota Indonesia aims to measure productivity, determine the level of change in productivity index, illustrates the influence of each input (labor, materials, energy, maintenance and depreciation) and provide proposals to the production department of PT. Kubota about improvements that can be done to improve the productivity of the production department of PT. Kubota during the measurement period. In so doing the productivity measurement method is used Marvin E. Mundel. Measuring productivity is also considering the consumer price index (CPI) for the measurement results can present the facts. After the measurements showed that the productivity index to energy, materials, labor, depreciation and maintenance tend to decreased when compared with base period. Total productivity index of PT production department. Kubota Indonesia has decreased when compared to the base period. The highest index occurred in February 2007 was 101.28% and the lowest index in March 2009 of 69.84%. Increase or decrease in aggregate output during the period of measurement is proportional to the increase or decrease in resource input, this indicates that the development expenditure and input costs are relatively stable. The analysis conducted showed that the productivity index maintenance have the most volatile rate changes. Handling the maintenance process can be done by doing repairs to preventive maintenance sheet. A good surveillance system is also necessary to increase the productivity of the production department of PT. Kubota Indonesia

Photodynamic therapy as salvage therapy for patients with nasopharyngeal carcinoma experiencing local failures following definitive radiotherapy

Background Treating local failures of nasopharyngeal carcinoma (NPC) is a challenge. This study evaluates photodynamic therapy (PDT) in the treatment of residual and recurrent NPC. Method In this phase II study, patients with local recurrent or residual NPC after curative intent (chemo-) radiation could be included. Exclusion criterion was a tumour depth more than 10 mm. Foscan® 0.15 mg/kg was administered intravenously. After 96 h, the illumination was performed under local anaesthesia with a nasopharyngeal light applicator. Tumour response was measured 10 weeks after illumination by endoscopy, biopsy and CT-scan. Kaplan-Meier method was used for survival analysis. Results Twenty-one patients were included. Fourteen patients were treated for residual disease (67%), and two for recurrent (10%). For five patients this distinction could not be made, due to uncertainty about complete response after initial treatment. The median follow-up time was 32 months. Twenty patients (95%) had a complete response 10 weeks post-treatment. Two patients had recurrent local disease at 5 and 7 months post-PDT. They received another course of PDT, one with success. The 2-year local control rate was 75%, progression free survival was 49% and overall survival was 65%. Nine patients (43%) had no evidence of disease and were in a good clinical condition (ECOG Performance Scale 0) at the end of the study period. No serious adverse events were observed. Conclusion This study showed that PDT is effective in treating local failures of NPC with a depth of less than 10 mm. The treatment was easy to perform under local anaesthesia. Especially in regions were other modalities like radiation and surgery are limited PDT can be a good alternative treatment

Tocilizumab as a Treatment for ‘Cytokine Storm Syndrome’ in COVID-19: A Case Report

Coronavirus disease 19 (COVID-19) which is caused by Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2), has been a problem worldwide, particularly due to the high rate of transmission and wide range of clinical manifestations. Acute respiratory distress syndrome (ARDS) and multiorgan failure are the most common events observed in severe cases and can be fatal. Cytokine storm syndrome emerges as one of the possibilities for the development of ARDS and multiorgan failure in severe cases of COVID-19. This case report describes a case of a 53-year-old male patient who has been diagnosed with COVID-19. Further evaluation in this patient showed that there was a marked increase in IL-6 level in blood accompanied with hyperferritinemia, which was in accordance with the characteristic of cytokine storm syndrome. Patient was treated with tocilizumab, a monoclonal antibody and is an antagonist to IL-6 receptor. The binding between tocilizumab and IL-6 receptors effectively inhibit and manage cytokine storm syndrome. Although this case report reported the efficacy of tocilizumab in managing cytokine storm syndrome, tocilizumab has several adverse effects requiring close monitoring. Further clinical randomized control trial is required to evaluate the efficacy and safety of tocilizumab administration in participants with various clinical characteristics and greater number of subjects.