Konsepfair Value dan Pengaruhnya terhadap Relevansi : sebuah Tinjauan Teoritis Atas Penerapan Ifrs

Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of International accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation

Responses of Diabetes Mellitus Patients Who Used Complementary Medicine

Diabetes Mellitus as a chronic disease tend to seek appropriate medical treatment to heal the condition. Health-seek searched can be either medical treatment or Complementary and Alternative Medicine. This study explored deeply on the response of diabetes mellituspatients who visited to Indonesian Traditional Medicine Polyclinic on Regional Public Hospital dr. Soetomo Surabaya in using complementary medicine. This study used qualitative study with phenomenological method approach. The focus of this study was diabetes mellitus patients who use complementary medicine. Nine participants were selected based on purposive sampling method with certain criteria. Data collection used was in-depth interview and field note. Data analysis used thematic content analysis. Determining five themes that correspond with the purpose of study and a new theme. Some themes were psychological response after being diagnosed diabetes mellitus, opinion on the diabetes mellitus disease, complementary medicine usage patterns, reasons, the response after the use of complementary medicine, and family support. As a chronic disease, patients need proper treatment and conduct it continuously. Healer shopping was often taken by diabetes mellituspatients. It was required cooperation between patients and health professionals to monitor the behavior in order to achieve the effectiveness of medical treatment

A Literature Review of Complementary and Alternative Medicine Used Among Diabetes Mellitus Patients

Diabetes is a chronic disease that requires regular and sustainable health management that involves proper treatment. Some diabetic patients use CAM, as well as conventional medicine, to maintain their health and control their blood sugar. This literature review aimed to 1) determine the prevalence of CAM used by patients with diabetes, summarize and evaluate the CAM use that includes: characteristics, patterns, types and reasons, 2) propose a conceptual model associated with CAM used by patients with diabetes. Systematic reviews were searched using an electronic database. The systematic reviews were published between 2005 and 2015 by using specific keywords. The number of systematic reviews obtained as a search result is 14 articles from 14 countries. The prevalence of CAM used by patients with diabetes ranged from 16.6% to 76%. Determinants associated with the CAM use were age, gender, family income, occupation, residence, and the characteristics of the disease, such as the length of time since diagnosed and complications. Most patients used CAM, along with the conventional treatment, and did not inform health professionals about the CAM use. The CAM use by patients with diabetes was relatively high and the confidence of patients believed the benefits of CAM. Therefore, integration with health professionals to develop CAM management is highly required

Validation of a Novel Collection Device for Non-Invasive Urine Sampling from Free-Ranging Animals.

Recent advances in non-invasively collected samples have opened up new and exciting opportunities for wildlife research. Different types of samples, however, involve different limitations and certain physiological markers (e.g., C-peptide, oxytocin) can only be reliably measured from urine. Common collection methods for urine to date work best for arboreal animals and large volumes of urine. Sufficient recovery of urine is thus still difficult for wildlife biologists, particularly for terrestrial and small bodied animals. We tested three collection devices (two commercially available saliva swabs, Salivette synthetic and cotton, and cotton First aid swabs) against a control to permit the collection of small volumes of urine from the ground. We collected urine samples from captive and wild macaques, and humans, measured volume recovery, and analyzed concentrates of selected physiological markers (creatinine, C-peptide, and neopterin). The Salivette synthetic device was superior to the two alternative devices. Concentrations of creatinine, absolute C-peptide, C-peptide per creatinine, absolute neopterin, and neopterin per creatinine measured in samples collected with this device did not differ significantly from the control and were also strongly correlated to it. Fluid recovery was also best for this device. The least suitable device is the First aid collection device; we found that while absolute C-peptide and C-peptide per creatinine concentrations did not differ significantly from the control, creatinine concentrations were significantly lower than the control. In addition, these concentrations were either not or weakly correlated to the control. The Salivette cotton device provided intermediate results, although these concentrations were strongly correlated to the control. Salivette synthetic swabs seem to be useful devices for the collection of small amounts of urine from the ground destined for the assessment of physiological parameters. They thus provide new opportunities for field studies to incorporate physiological markers, particularly on smaller bodied and terrestrial animals and where urine collection is difficult

Peramalan Perencanaan Produksi Semen dengan Metode Exponential Smoothing pada PT. Semen Indonesia

[Forecasting for Cement Production Planning with Exponential Smoothing Method in PT Semen Indonesia] By increasing the production target of cement in PT Semen Indonesia, production planning should be done properly. So this far, in materials planning and production section of PT Semen Indonesia has not used any tools or methods in determining the production planning. It may cause a significant difference between production planning and actual release. The occurrence of this difference may cause effects that may result in losses for the company, such as the case of averstock or stockout.This study aims to get an appropriate method as the basis or reference in production planning and to forecast a result that could be used in production planning. In doing a forecast, there are several steps that should be done to get better forecast results.Based on the historical data, exponential smoothing method is used for the forecasting. By the result, 15048 (thousand tons) of cement should be produced in 2016 for PT. Semen Indonesia (Persero) Tbk.* Penulis Penanggung Jawa

Analisis Kesiapan Akreditasi Berbasis SAPTO Program Studi Pendidikan Biologi Universitas Mataram

Sistem penjaminan mutu pendidikan tinggi meliputi Sistem Penjaminan Mutu Internal (SPMI) dan Sistem Penjaminan Mutu Eksternal (SPME) yang lebih dikenal dengan Akreditasi. Salah satu indikator mutu program studi adalah baik tidaknya nilai akreditasi prodi yang menggambarkan program studi secara menyeluruh. Pelaksanaan akreditasi prodi yang merupakan sistem penjaminan mutu eksternal terus berkembang dari waktu ke waktu dan sistem yang berlaku adalah berbasis SAPTO (Sistem Akreditasi Perguruan Tinggi Online). Prodi Pendidikan Biologi adalah salah satu prodi di lingkungan FKIP UNRAM yang akan mengajukan akreditasi disebabkan masa berlakunnya akan segera berakhir dalan satu tahun mendatang. Namun demikian untuk bisa memperoleh nilai tersebut perlu dilakukan persiapan-persiapan baik di tingkat prodi maupun fakultas, sehingga perlu dilakukan kajian kesiapan program studi dan fakultas dalam mengahadapi akreditasi prodi berbasis SAPTO. Tujuan penelitian adalah untuk menganalisis kesiapan Prodi Pendidikan Biologi dan institusi/fakultas dalam menghadapi akreditasi berbasis SAPTO yang mencakup 7 estándar akreditasi. Jenis penelitian yang digunakan adalah penelitian evaluatif kualitatif. Penelitian dilaksanakan mulai dari akhir bulan Mei 2018 sampai dengan akhir Nopember 2018.Tempat pelaksanaan di FKIP Universitas Mataram. Subjek penelitian dan sumber adalah dosen program studi, tenaga kependidikan dan dekanat di lingkungan FKIP UNRAM serta dokumen. Teknik pengumpulan data dilakukan melalui angket, dokumen dan wawancara. Teknik analisis data dilakukan dengan cara merangkum, memilih hal-hal pokok, memfokuskan pada hal-hal yang penting untuk dicari tema dan polanya data reduction , kemudian data display, setelah itu ditarik sebuah conclusion drawing. Hasil menunjukan bahwa tingkat kesiapan prodi untuk akreditasi pada tingkatan kurang siap dengan data dan informasi sesuai dengan tagihan dari standar pada borang seperti : standar Visi, Misi, Tujuan dan Sasaran, Serta Strategi Pencapaian, Tata Pamong, Kepemimpinan, Sistem Pengelolaan, dan Penjaminan Mutu, Mahasiswa dan Lulusan Sumber Daya Manusia, Kurikulum, Pembelajaran, dan Suasana Akademik, Penelitian, Pelayanan Pengabdian Kepada Masyarakat, dan Kerjasama, Pembiayaan, Sarana dan Prasarana, serta Sistem Infsi.ormasi. Dengan demikian perlu dipersiapkan data informasi yang dibutuhkan serta penjelasan yang fokus dan komprehensif untuk bagian-bagian tertentu dari standar pada borang akreditasi