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Majalah Sainstekes
Published by Universitas Yarsi
ISSN : 20856237     EISSN : 26856794     DOI : -
Core Subject : Economy, Health, Science, Social,
Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology
Majalah Sainstekes / Sainstekes Magazine is a peer-reviewed and open access journal that focuses and promotes the results of research in medicine, economics, law, psychology and technology.
Arjuna Subject : -
Articles 84 Documents
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Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas Virgadinda Anindita; Elmanizar Elmanizar
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.203 KB) | DOI: 10.33476/ms.v6i2.1197

Abstract

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.
Corticosteroid in Septic Shock: Advantage or Disadvantage? Sakura Muhammad Tola
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.85 KB) | DOI: 10.33476/ms.v6i2.1198

Abstract

Sepsis has become a major health issue, with more patients dying in hospitals due to sepsis related complications. The pathogenesis of sepsis is complex and involves multiple aspects of the interaction between the infecting microorganisms and the host. Sepsis is fundamentally an inflammatory disease mediated by the activation of the innate immune system. In the case, sepsis is an unbalanced (proinflammatory and anti-inflammatory), dysregulated response, the localized process goes out of control and becomes systemic contribute to diminished oxygen delivery. The process also leads to decreased hemodynamic stability, hyperglycemia and ultimately, multi organ dysfunction syndrome and death in septic shock. The use of corticosteroid hydrocortisone as adjunctive therapy is still debating due to the lack of supporting study and differences result among the studies.
Pemahaman Muslim Berlangganan Restoran Halal: Peran Logo Halal dan Sikap Konsumen di Kota Bogor Andika Nuraga Budiman; Intan Tri Annisa
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.286 KB) | DOI: 10.33476/ms.v6i2.1199

Abstract

The purpose of this study is to investigate the perception of Muslim costumers who always subscribing Halal restaurant without any doubt whenever they find Halal logo in restaurant or without it. This research is already finished with supported of SPSS ver.23. 200 respondents were giving the contribution to make this research. The result shows that despite all the hypothesis testing were investigate significantly, the mediation of consumer’s attitude was significantly mediate them to subscribe Halal restaurant. Which is the Muslim of Bogor were keep the Islam rule as an obligation to always consume permissible food and beverage in guarantee Halal in restaurant.
Pengetahuan dan Sikap mengenai Infertilitas pada Mahasiswa Fakultas Kedokteran dan Fakultas Non Kedokteran Universitas YARSI Annisha Jehan Khaerunnisa; Mirfat Mirfat
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.529 KB) | DOI: 10.33476/ms.v6i2.1200

Abstract

Infertility is a disease characterized by the failure to establish a pregnancy after 12 months of regular unprotected sexual intercourse. As the incidence of infertility increases, knowledge and attitude about infertility on students may decrease the incidence of infertility in the future. The aim of this study is to determine and compare the knowledge and attitude regarding infertility among YARSI University students based on their faculty and gender. This was an analytic study with cross-sectional design, which conducted on September until November 2016. The samples were using bachelor’s degree students from 2013 classes of YARSI University in total 86 respondents. Data were obtained by using questionnaire that has been validated. This study used univariate and bivariate analysis method.The results of this study showed that majority of students have moderate level of knowledge regarding infertility (46,5%) and good attitude towards infertility (97%). Significant difference was found in knowledge about infertility between faculties (p value 0,000; less than 0,05). While there was no significant difference in knowledge about infertility between genders with (p  value 0,471; more than 0,05). Significant differences were also not found in attitudes regarding infertility between faculties with (p value 0,399; more than 0.05) and genders with (p value 0,083; more than 0.05). Based on the research results medical students have a better knowledge about infertility than non-medical student. Faculty affect the knowledge about infertility, but do not affect the attitude towards infertility. Meanwhile, genders do not affect both knowledge and attitude towards infertility. Thus, it is important to improve student’s knowledge and attitude regarding infertility
Korelasi Skor Lund-Mackay dan Volume Cairan Sinus Berdasarkan Gambaran CT-Scan Sinus Paranasalis 3D dengan Skor SNOT-22 pada Pasien RSK Tanpa dan dengan Polip Muhammad Ridha Maulana; Nurlaily Idris; Nikmatia Latief; Burhanuddin Bahar; Muhammad Fadjar Perkasa; Muhammad Ilyas
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.736 KB) | DOI: 10.33476/ms.v6i2.1201

Abstract

The aim of this study is to determine the correlation between Lund-Mackay scores and sinus fluid volume based on 3D CT paranasal sinus scan with SNOT-22 score in patients with chronic rhinosinusitis without and with polyps. This research was conducted at the Department of Radiology Hasanuddin University Hospital Makassar from April to June 2019. Samples were 38 patients without and with polyps in age ? 18 years. The method used is the Spearman rho test. The results showed a correlation between sinus fluid volume and SNOT-22 score in patients with chronic rhinosinusitis without polyps n value 25, p value 0.042 (p less than 0.05), the higher the sinus fluid volume, means the SNOT-22 score was higher in patients with chronic rhinosinusitis without polyps. There was no correlation between sinus fluid volume and SNOT-22 score in patients with chronic rhinosinusitis with polyps n value 13, p value 0.077 (p less than 0.05), there was not any correlation between Lund-Mackay scores and SNOT-22 scores in patients with chronic rhinosinusitis without and with polyps.
Gambaran Klinis Stomatitis Aftosa Rekuren pada Pasien dengan Infeksi Human Immunodeficiency Virus (Laporan Kasus) Nurfianti Nurfianti; Siti Aliyah Pradono
Majalah Sainstekes Vol 6, No 2 (2019): DESEMBER 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.419 KB) | DOI: 10.33476/ms.v6i2.1202

Abstract

Recurrent oral ulceration usually induced pain and influence patient’s quality of life. Reccurent Aphthous Stomatitis (RAS) is a common disorder with recurring ulcers, affecting the oral mucosa, painful and no other signs of systemic disease. Human Immunodeficiency Virus (HIV) is considered as a predisposing factor for RAS. Lesion of RAS associated with HIV, usually more severe, longer lasting to healing and non specific clinical features. This case report describe clinical features of recurrent oral ulceration in HIV patient.  A 23 year old female came with complaint oral ulceration in soft palate and tongue since 2 months ago. Patient was diagnosis HIV since seven years ago. Several examinations were done to explore possibility of opportunist infection in HIV patient. Intra oral examination showed regular ulcer, with yellowish base, surrounding erythematous halo. The locations of ulcer were in labial mucosa, dorsum and ventral of the tongue, and soft palate. Ulceration in keratinized mucosa and non keratinized mucosa, gives un-specific features mimicking Tuberculous oral ulcer but in this case there was no indurations on all ulcer. Based on anamnesis and clinical examination, the diagnosis of this case is RAS with differential diagnosis of Tuberculous oral ulcer. The therapy given was gold standard of RAS, the outcome was successful without TB therapy. RAS on HIV Patient can give unspecific clinical features, mimicking oral manifestation of opportunist infection commonly occurred in HIV patient.
Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas untuk Menilai Kinerja Keuangan Koperasi Sejahtera Aslama Ramdhani; Elmanizar Elmanizar
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.314 KB) | DOI: 10.33476/ms.v6i1.1212

Abstract

This study aims to determine the financial performance of Sejahtera Cooperative period 2012-2016 measured by aspects of liquidity, solvability, profitability, and activity. This study uses secondary data from financial reports obtained from the Sejahtera Cooperative. This study uses quantitative methods with descriptive format. The results from this study showed cooperative financial performance based on the aspect of likuidity ratio is considered very unhealthy. Cooperative financial performance based on the aspect of solvability ratio is considered healthy. Cooperative financial performance based on the aspect of profitability ratio is considered unhealthy. Cooperative financial performance based on the aspect of activity ratio is considered very unhealthy.
Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ Auliffi Ermian Challen
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.442 KB) | DOI: 10.33476/ms.v6i1.1213

Abstract

The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.
Analisis Penerapan Perencanaan Pajak (Tax Planning) PPH Pasal 21 sebagai Upaya Efesiensi Beban Pajak Wajib Pajak Badan Dian Nur Febria; Suhirman Madjid
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.336 KB) | DOI: 10.33476/ms.v6i1.1214

Abstract

Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.
Efektivitas, Pemanfaatan Teknologi dan Kemudahan Dalam Penerapan Sistem Informasi Akuntansi (Studi Pada Rumah Sakit Islam Jakarta) Nurul Karima; Masagus Asaari
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.597 KB) | DOI: 10.33476/ms.v6i1.1215

Abstract

The purpose of this study was to determine the effect of effectiveness, use of technology and ease in the application of accounting information systems on employee performance at Jakarta Islamic Hospital. This type of quantitative research, data collection techniques using a questionnaire, the study sample was 43 employees of the accounting information system division, sampling techniques using saturated samples. Data analysis techniques used multiple linear regression analysis, coefficient of determination, hypothesis testing partially and simultaneously. The results showed that the effectiveness, utilization and ease in the application of accounting information systems had partially and simultaneously a positive effect partially and simultaneously, and also this positive effect was significantly on the performance of employees of Jakarta Islamic Hospital. The coefficient of determination obtained 93.2%, this result means the magnitude of the effectivity of effectiveness (X1), utilization (X2) and ease (X3) in the application of accounting information systems simultaneously on the performance of employees of the Islamic Hospital of Jakarta (Y) is 93.2%, while the rest is 6.8% is influenced by other factors.

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