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Peran Lem Fibrin Otologus pada Penempelan Tandur Konjungtiva Bulbi Mata Kelinci terhadap Ekspresi Gen Fibronektin dan Integrin Enus, Sutarya; Natadisastra, Gantira; Shahib, M. Nurhalim; Sulaeman, Rachmat
Majalah Kedokteran Bandung Vol 43, No 4
Publisher : Faculty of Medicine, Universitas Padjadjaran

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Abstract

Penempelan jaringan dan penyembuhan luka pada cangkok konjungtiva lebih cepat pada teknik lem fibrin otologus (LFO) dibandingkan dengan teknik jahitan. Kedua proses tersebut memerlukan interaksi fibronektin (FN) dan integrin α5 yang mengaktivasi alur persinyalan intraselular. Tujuan penelitian untuk menentukan kekuatan ekspresi gen FN serta integrin α5 pada kelompok teknik LFO dan jahitan. Uji eksperimental hewan pada kelinci New Zealand White yang terbagi kelompok teknik LFO dan jahitan masing-masing 8 kelinci bertempat di Laboratorium Sentral (Biologi Molekuler) FK Unpad Bandung, periode Mei–Oktober 2008. Sampel jaringan untuk pemeriksaan reverse transcriptase polymerase chain reaction (RT-PCR) diambil dari eksterpasi satu hari sesudah jaringan cangkok konjungtiva bulbi. Analisis data untuk uji hipotesis dengan Mann Whitney for small sample. Ekspresi gen messenger ribonucleic acid (mRNA) FN secara bermakna lebih kuat pada teknik LFO dibandingkan dengan teknik jahitan (1,9 vs 1,0; p=0,014). Tidak terdapat perbedaan bermakna ekspresi gen (mRNA) integrin α5 antara teknik LFO dan teknik jahitan (1,2 vs 1,0; p=0,235). Sebagai simpulan ekspresi gen FN lebih kuat pada teknik LFO dibandingkan dengan jahitan, sedangkan ekspresi gen integrin α5 pada teknik LFO lebih kuat dibandingkan dengan teknik jahitan namun secara statistik tidak bermakna satu hari pascabedah. [MKB. 2011;43(4):183–8].Kata kunci: Fibronektin, integrin α5, lem fibrin otologus, RT-PCRThe Role of Autologous Fibrin Glue on Attachment Rabbit Conjungtival Graft Based on Fibronectin and Integrin Gene ExpressionThe tissue attachment and wound healing in conjunctional transplantation was more rapid with autologous fibrin glue (AFG) than suture techniques. Both tissue attachment and wound healing process need interaction between fibronectin (FN) dan integrin α5 activating the intra cellular signal transduction pathway. The aim of this study was to evaluate the gene expression, i.e. FN and integrin in conjunctival transplantation, comparing between AFG and suturing techniques. Animal experimental study was done in New Zealand White rabbits, which divided into AFG and suturing technique at Laboratorium Sentral (Biologi Molekuler) FK Unpad Bandung during May–October 2008, each 8 rabbits, respectively. The tissue sample for reverse transcriptase polymerase chain reaction (RT-PCR) examination was taken from the tissue excision one day after conjunctival bulbi transplantation. Data analysis was tested using Mann Whitney for small sample. The FN gene expression power of messenger ribonucleic acid (mRNA) in the AFG technique was stronger than that in suturing technique (1.9 vs 1.0, p=0.014). There was no significant difference in integrin α5 gene expression of mRNA between AFG and suturing techniques (1.2 vs 1.0, p=0.235). In conclusions, FN gene expression in AFG technique is stronger than suturing technique. There is no difference in integrin α5 gene expression between two techniques, however there is a tendency of increased integrin α5 gene expression one day after surgery. [MKB. 2011;43(4):183–8].Key words: Autologous fibrin glue, fibronectin, integrin α5, RT-PCR DOI: http://dx.doi.org/10.15395/mkb.v43n4.67
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Sulaeman, Rachmat
Syntax Idea Vol 3 No 2 (2021): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v3i2.1050

Abstract

This study aims to analyze the effect of profitability, leverage and company size on tax avoidance. The dependent variable in the study was tax avoidance as measured by using the cash effective tax rate (CETR). This study selects the object of research in the form of financial reports from property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The number of research samples of 30 companies obtained by purposive sampling method with data analysis techniques using multiple linear regression analysis. The results of the analysis show that profitability and company size have a significant positive effect on tax avoidance. This shows that the higher the profitability and company size, the higher the tax avoidance, but in this study Leverage has a significant negative effect on tax avoidance. This shows that the higher the leverage, the lower the tax avoidance.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Sulaeman, Rachmat
Syntax Idea Vol 3 No 2 (2021): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v3i2.1050

Abstract

This study aims to analyze the effect of profitability, leverage and company size on tax avoidance. The dependent variable in the study was tax avoidance as measured by using the cash effective tax rate (CETR). This study selects the object of research in the form of financial reports from property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The number of research samples of 30 companies obtained by purposive sampling method with data analysis techniques using multiple linear regression analysis. The results of the analysis show that profitability and company size have a significant positive effect on tax avoidance. This shows that the higher the profitability and company size, the higher the tax avoidance, but in this study Leverage has a significant negative effect on tax avoidance. This shows that the higher the leverage, the lower the tax avoidance.