Analisis Penerapan Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern (Studi Kasus Pada PT. Cahaya Marta Perkasa, Pamekasan)

The purpose from this research is to know the implementation of accounting system of employees payroll and wages on PT. Cahaya Marta Perkasa and also to know the internal control of payroll and wages accounting system used. This research is done on PT. CMP, which have the employees status as permanent employees, work contracted, daily employees that have different process in given salaries and wages. Observational type that is done is observational descriptive with focuses on accounting system of payroll and wages and internal control system on PT. CMP. Data analysis is to describe accounting system of payroll and wages that implemented on and analyze the problem that arise in the application of the accounting system of payroll and wages. The result of observation explain there are a different process in given salary, which salary of permanent employees and work contracted given monthly,where as salary of daily employee given weekly. The application of internal control is good enough though there are some weakness. Financial administration section have double task so that enable for fraud,financial administration section hawve double task as timekeeper absent, payroll maker and provide employee salary, there are no special section that oversees absent process using check clock

Perancangan Mesin High Pressure Die Casting/HPDC untuk Memproduksi Produk Gamelan ( Studi Kasus : Prototipe Gamelan Jenis Saron )

Proses manufaktur bahan teknik banyak macamnya mulai dari forging, rolling, bending, welding dan machining. Salah satu teknik manufaktur dan pembentukan bahan logam yang masih up to date ditengah perkembangan proses manufaktur lainnya adalah teknik pengecoran logam. Hal ini disebabkan oleh beberapa keuntungan yang diperoleh diantaranya adalah sesuai untuk produk massal dengan biaya yang relatif murah, selain itu juga dapat mengerjakan bentuk yang kompleks. Produk gamelan secara umum diproduksi melalui proses pemanasan dilanjutkan dengan tempa. Selain produktifitas rendah karena waktu yang dibutuhkan per unit cukup lama, proses tempa banyak menimbulkan tegangan sisa/residual stress. Metode yang digunakan adalah melakukan perancangan mesin high pressure die casting meliputi sistem penggerak, sistem pemanas, konstruksi rangka. Hasil perancangan tersebut selanjutnya menjadi acuan dalam membuat HPDC.Hasil perancangan menghasilkan beberapa perhitungan teknik untuk masing-masing komponen utama baik berupa dimensi dan gambar tekniknya.Gaya penekanan yang diijinkan sebesar 110,6 kg. Pemilihan aktuator sesuai standar BS 5785 : 1980 dengan diameter torak sebesar 40 mm dan diameter batang torak 20 mm double acting cylinder. Daya pompa yang dibutuhkan sebesar 1,3 HP sedangkan daya motor sebesar 1,7 HP. volume reservoir sebesar 20625 cm3. Besarnya energi listrik yang dibutuhkan untuk memanaskan alumuinium hingga 600oC, dibutuhkan waktu 30 menit dengan daya 121,7 Watt

Perlindungan Indikasi Geografis Bagi Produsen Hasil Pertanian Lahan Basah di Propinsi Kalimantan Selatan

Penelitian ini bertujuan untuk mengetahui perlindungan hukum terhadap pe-megang hak atas indikasi geografis hasil pertanian lahan basah di Kalimantan Selatan. Perlindungan hukum diperoleh apabila pihak produsen penghasil barang hasil pertanian mengajukan pendaftaran guna memperoleh hak atas indikasi geografis. Penelitian ini merupakan penelitian hukum empiris. Teknik penarikan sampel secara purposive sampling. Alat pengumpul data dengan studi dokumen dan wawancara. Hasil penelitian menunjukan ada 4 (empat) tanaman khas lahan basah di Kabupaten Banjar dan Kabu-paten Barito Kuala yang memenuhi kriteriaindikasi geografis yaitu padi siam mutiara, padi siam saba, jeruk siam Banjar dan nenas Tamban. Pengetahuan mengenai manfaat indikasi geografis serta koperasi yang menjadi wadah produsen banyak yang tidak aktif lagi, sehingga menjadi kendala bagi produsen dalam mengajukan pendaftaran indikasi geografis

Komunikasi Data Bluetooth untuk Perangkat Informasi Persebaran Ikan (Portable Virtual Assistant) pada Kapal Nelayan Tradisional

Informasi mengenai data persebaran ikan merupakan informasi yang sangat berguna untuk nelayan dalam menemukan lokasi persebaran ikan. Informasi tersebut dikeluarkan oleh Balai Riset dan Observasi Laut dari kementrian Kelautan yang berupa data lokasi latitude dan longitude. Layanan ini berupa peta digital, peta tersebut kita kenal dengan Peta Perkiraan Daerah Penangkapan Ikan (PPDPI). Pada Kenyataannya masih banyak nelayan yang kurang memanfaatkan informasi tersebut yang menyebabkan hasil tangkap ikan oleh nelayan kurang maksimal. Penelitian ini membuat prototipe perangkat portabel navigasi untuk menemukan lokasi sebaran ikan. Prototipe bekerja berdasarkan data informasi yang berupa data latitude dan longitude dari Balai Riset dan Observasi Laut. Dengan memasukan data persebaran ikan maka jarak lokasi dan arah lokasi target dapat diketahui. Data informasi dapat dimasukkan kedalam prototipe navigasi dengan menggunakan komunikasi bluetooth  yang kemudian data tersebut diolah oleh mikrokontroller. Sensor yang digunakan dalam perangkat adalah sensor GPS dan sensor kompas. Hasil penelitian didapatkan prototipe navigasi dapat menghitung jarak lokasi tujuan terhadap lokasi awal dengan tingkat keberhasilan sebesar 99.404106% dan pengukuran sudut target lokasi tujuan dengan tingkat keberhasilan sebesar 99.0271%

Global, regional, and national burden of disorders affecting the nervous system, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BACKGROUND: Disorders affecting the nervous system are diverse and include neurodevelopmental disorders, late-life neurodegeneration, and newly emergent conditions, such as cognitive impairment following COVID-19. Previous publications from the Global Burden of Disease, Injuries, and Risk Factor Study estimated the burden of 15 neurological conditions in 2015 and 2016, but these analyses did not include neurodevelopmental disorders, as defined by the International Classification of Diseases (ICD)-11, or a subset of cases of congenital, neonatal, and infectious conditions that cause neurological damage. Here, we estimate nervous system health loss caused by 37 unique conditions and their associated risk factors globally, regionally, and nationally from 1990 to 2021. METHODS: We estimated mortality, prevalence, years lived with disability (YLDs), years of life lost (YLLs), and disability-adjusted life-years (DALYs), with corresponding 95% uncertainty intervals (UIs), by age and sex in 204 countries and territories, from 1990 to 2021. We included morbidity and deaths due to neurological conditions, for which health loss is directly due to damage to the CNS or peripheral nervous system. We also isolated neurological health loss from conditions for which nervous system morbidity is a consequence, but not the primary feature, including a subset of congenital conditions (ie, chromosomal anomalies and congenital birth defects), neonatal conditions (ie, jaundice, preterm birth, and sepsis), infectious diseases (ie, COVID-19, cystic echinococcosis, malaria, syphilis, and Zika virus disease), and diabetic neuropathy. By conducting a sequela-level analysis of the health outcomes for these conditions, only cases where nervous system damage occurred were included, and YLDs were recalculated to isolate the non-fatal burden directly attributable to nervous system health loss. A comorbidity correction was used to calculate total prevalence of all conditions that affect the nervous system combined. FINDINGS: Globally, the 37 conditions affecting the nervous system were collectively ranked as the leading group cause of DALYs in 2021 (443 million, 95% UI 378–521), affecting 3·40 billion (3·20–3·62) individuals (43·1%, 40·5–45·9 of the global population); global DALY counts attributed to these conditions increased by 18·2% (8·7–26·7) between 1990 and 2021. Age-standardised rates of deaths per 100 000 people attributed to these conditions decreased from 1990 to 2021 by 33·6% (27·6–38·8), and age-standardised rates of DALYs attributed to these conditions decreased by 27·0% (21·5–32·4). Age-standardised prevalence was almost stable, with a change of 1·5% (0·7–2·4). The ten conditions with the highest age-standardised DALYs in 2021 were stroke, neonatal encephalopathy, migraine, Alzheimer's disease and other dementias, diabetic neuropathy, meningitis, epilepsy, neurological complications due to preterm birth, autism spectrum disorder, and nervous system cancer. INTERPRETATION: As the leading cause of overall disease burden in the world, with increasing global DALY counts, effective prevention, treatment, and rehabilitation strategies for disorders affecting the nervous system are needed

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Global, regional, and national burden of disorders affecting the nervous system, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BackgroundDisorders affecting the nervous system are diverse and include neurodevelopmental disorders, late-life neurodegeneration, and newly emergent conditions, such as cognitive impairment following COVID-19. Previous publications from the Global Burden of Disease, Injuries, and Risk Factor Study estimated the burden of 15 neurological conditions in 2015 and 2016, but these analyses did not include neurodevelopmental disorders, as defined by the International Classification of Diseases (ICD)-11, or a subset of cases of congenital, neonatal, and infectious conditions that cause neurological damage. Here, we estimate nervous system health loss caused by 37 unique conditions and their associated risk factors globally, regionally, and nationally from 1990 to 2021.MethodsWe estimated mortality, prevalence, years lived with disability (YLDs), years of life lost (YLLs), and disability-adjusted life-years (DALYs), with corresponding 95% uncertainty intervals (UIs), by age and sex in 204 countries and territories, from 1990 to 2021. We included morbidity and deaths due to neurological conditions, for which health loss is directly due to damage to the CNS or peripheral nervous system. We also isolated neurological health loss from conditions for which nervous system morbidity is a consequence, but not the primary feature, including a subset of congenital conditions (ie, chromosomal anomalies and congenital birth defects), neonatal conditions (ie, jaundice, preterm birth, and sepsis), infectious diseases (ie, COVID-19, cystic echinococcosis, malaria, syphilis, and Zika virus disease), and diabetic neuropathy. By conducting a sequela-level analysis of the health outcomes for these conditions, only cases where nervous system damage occurred were included, and YLDs were recalculated to isolate the non-fatal burden directly attributable to nervous system health loss. A comorbidity correction was used to calculate total prevalence of all conditions that affect the nervous system combined.FindingsGlobally, the 37 conditions affecting the nervous system were collectively ranked as the leading group cause of DALYs in 2021 (443 million, 95% UI 378–521), affecting 3·40 billion (3·20–3·62) individuals (43·1%, 40·5–45·9 of the global population); global DALY counts attributed to these conditions increased by 18·2% (8·7–26·7) between 1990 and 2021. Age-standardised rates of deaths per 100 000 people attributed to these conditions decreased from 1990 to 2021 by 33·6% (27·6–38·8), and age-standardised rates of DALYs attributed to these conditions decreased by 27·0% (21·5–32·4). Age-standardised prevalence was almost stable, with a change of 1·5% (0·7–2·4). The ten conditions with the highest age-standardised DALYs in 2021 were stroke, neonatal encephalopathy, migraine, Alzheimer's disease and other dementias, diabetic neuropathy, meningitis, epilepsy, neurological complications due to preterm birth, autism spectrum disorder, and nervous system cancer.InterpretationAs the leading cause of overall disease burden in the world, with increasing global DALY counts, effective prevention, treatment, and rehabilitation strategies for disorders affecting the nervous system are needed

Global, regional, and national burden of diabetes from 1990 to 2021, with projections of prevalence to 2050: a systematic analysis for the Global Burden of Disease Study 2021

This online publication has been corrected. The corrected version first appeared at thelancet.com on September 28, 2023BACKGROUND : Diabetes is one of the leading causes of death and disability worldwide, and affects people regardless of country, age group, or sex. Using the most recent evidentiary and analytical framework from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD), we produced location-specific, age-specific, and sex-specific estimates of diabetes prevalence and burden from 1990 to 2021, the proportion of type 1 and type 2 diabetes in 2021, the proportion of the type 2 diabetes burden attributable to selected risk factors, and projections of diabetes prevalence through 2050. METHODS : Estimates of diabetes prevalence and burden were computed in 204 countries and territories, across 25 age groups, for males and females separately and combined; these estimates comprised lost years of healthy life, measured in disability-adjusted life-years (DALYs; defined as the sum of years of life lost [YLLs] and years lived with disability [YLDs]). We used the Cause of Death Ensemble model (CODEm) approach to estimate deaths due to diabetes, incorporating 25 666 location-years of data from vital registration and verbal autopsy reports in separate total (including both type 1 and type 2 diabetes) and type-specific models. Other forms of diabetes, including gestational and monogenic diabetes, were not explicitly modelled. Total and type 1 diabetes prevalence was estimated by use of a Bayesian meta-regression modelling tool, DisMod-MR 2.1, to analyse 1527 location-years of data from the scientific literature, survey microdata, and insurance claims; type 2 diabetes estimates were computed by subtracting type 1 diabetes from total estimates. Mortality and prevalence estimates, along with standard life expectancy and disability weights, were used to calculate YLLs, YLDs, and DALYs. When appropriate, we extrapolated estimates to a hypothetical population with a standardised age structure to allow comparison in populations with different age structures. We used the comparative risk assessment framework to estimate the risk-attributable type 2 diabetes burden for 16 risk factors falling under risk categories including environmental and occupational factors, tobacco use, high alcohol use, high body-mass index (BMI), dietary factors, and low physical activity. Using a regression framework, we forecast type 1 and type 2 diabetes prevalence through 2050 with Socio-demographic Index (SDI) and high BMI as predictors, respectively. FINDINGS : In 2021, there were 529 million (95% uncertainty interval [UI] 500–564) people living with diabetes worldwide, and the global age-standardised total diabetes prevalence was 6·1% (5·8–6·5). At the super-region level, the highest age-standardised rates were observed in north Africa and the Middle East (9·3% [8·7–9·9]) and, at the regional level, in Oceania (12·3% [11·5–13·0]). Nationally, Qatar had the world’s highest age-specific prevalence of diabetes, at 76·1% (73·1–79·5) in individuals aged 75–79 years. Total diabetes prevalence—especially among older adults—primarily reflects type 2 diabetes, which in 2021 accounted for 96·0% (95·1–96·8) of diabetes cases and 95·4% (94·9–95·9) of diabetes DALYs worldwide. In 2021, 52·2% (25·5–71·8) of global type 2 diabetes DALYs were attributable to high BMI. The contribution of high BMI to type 2 diabetes DALYs rose by 24·3% (18·5–30·4) worldwide between 1990 and 2021. By 2050, more than 1·31 billion (1·22–1·39) people are projected to have diabetes, with expected age-standardised total diabetes prevalence rates greater than 10% in two super-regions: 16·8% (16·1–17·6) in north Africa and the Middle East and 11·3% (10·8–11·9) in Latin America and Caribbean. By 2050, 89 (43·6%) of 204 countries and territories will have an age-standardised rate greater than 10%. INTERPRETATION : Diabetes remains a substantial public health issue. Type 2 diabetes, which makes up the bulk of diabetes cases, is largely preventable and, in some cases, potentially reversible if identified and managed early in the disease course. However, all evidence indicates that diabetes prevalence is increasing worldwide, primarily due to a rise in obesity caused by multiple factors. Preventing and controlling type 2 diabetes remains an ongoing challenge. It is essential to better understand disparities in risk factor profiles and diabetes burden across populations, to inform strategies to successfully control diabetes risk factors within the context of multiple and complex drivers.Bill & Melinda Gates Foundation.http://www.thelancet.comam2024School of Health Systems and Public Health (SHSPH)SDG-03:Good heatlh and well-bein

Etos Kerja Islam, Gaya Kepemimpinan, Budaya Organisasi, dan Motivasi Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja pada Tenaga Paramedis

Tujuan&nbsp; dari&nbsp; penelitian&nbsp; ini&nbsp; adalah&nbsp; Analisis Pengaruh Etos Kerja Islam, Gaya Kepemimpinan, Budaya&nbsp; Organisasi,&nbsp; Dan Motivasi Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening. Kuesioner digunakan sebagai alat pengumpulan data. Metode&nbsp; purposive&nbsp; sampling&nbsp; dengan&nbsp; menggunakan&nbsp; 72 sampel&nbsp; dari tenaga medis yang berada di RSU Islam Fatimah Cilacap dengan jumlah seluruh tenaga medis yang ada 261.&nbsp; Data&nbsp; dianalisis&nbsp; dalam&nbsp; dua&nbsp; tahap&nbsp; terpisah namun&nbsp; berurutan&nbsp; dengan&nbsp; menggunakan&nbsp; pemodelan&nbsp; persaman&nbsp; struktural&nbsp; dengan pendekatan&nbsp; kuadran&nbsp; terkecil&nbsp; parsial.&nbsp; Hasil&nbsp; penelitian&nbsp; mengungkapkan&nbsp; bahwa&nbsp; etos kerja islam dan motivasi kerja secara langsung&nbsp; terhadap kinerja memiliki hubungan positif dan signifikan sedangkan, kepuasan kerja sebagai variabel intervening dari etos kerja islam, gaya kepemimpinan, budaya organisasi dan&nbsp; motivasi kerja terhadap kinerja karyawan memiliki hubungan yang positif tetapi tidak sinifikan karena hasilnya dari kepuasan kerja terhadap kinerja lemah sebesar (original sample estimate 0.329; T-statistik&nbsp; 3.906