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Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness. This research uses manufacturing industries listed on Bursa Efek Indonesia in 2010-2011 as the population. Using purposive sampling technique, 148 data are selected as samples. The result of multiple regression analysis shows that the impact of earnings management and firm size on the level of company tax aggressiveness is significant. Therefore liquidity, leverage, and proportion of independent commissioner show no significant effect on the level of corporate tax aggressiveness.
Journal article

Identifikasi Tumor Stroma Gastrointestinal (Gist) Dari Aspek Patologi Anatomi

Tumor Stroma Gastrointestinal (GIST) merupakan jenis tumor mesenkimal primer saluran cerna tersering. Secara histogenesis GIST berasal dari suatu sel mesenkim, yaitu pace­ maker sel interstisial Cajal (lnterstitiel Cell of Caja/1/CC). Sampai tahun 2000, tumor ini didiagnosis sebagai leiomyoma, ataupun leiomyosarcoma, namun dengan pemeriksaan imunohistokimia (IHK) petanda tumor CD117 yang hasilnya sebagian besar posistif yang menunjukkan tumor tersebut sebenarnya berasal dari sel Cajal. Tumor Stroma Gastro­ intestinal umumnya mengandung aktivasi mutasi KIT dan p/atelete derived growth factor receptor alpha (PDGFRA). Sel interstisial Cajal adalah sel intermediet antara sistem saraf otonom saluran cerna dan sel otot polos, yang mencetuskan kontraksi dan mengontrol motilitas saluran cerna. lstilah GIST diperkenalkan oleh Mazur dan Clark pada tahun 1983. Tumor Stroma Gastrointestinal merupakan tumor dengan gambaran histopatologik khas terutama terdiri atas tipe sel spindle, epitelioid dan jarang pleomorfik serta memberikan manifestasi klinik berspektrum luas dari jinak sampai ganas. Tumor ini merupakan 80% dari sarkoma saluran cerna, namun bila dari semua tumor saluran cerna hanya 0,2%, dan dari semua keganasan saluran cerna hanya 3%. lnsiden tumor ini paling tinggi pada usia 55-65 tahun, dengan predileksi tempat paling sering pada lambung, diikuti usus ke­ cil, kolorektum dan esophagus, dan tumor sering asimptomatik. Pengobatan utama de­ ngan pembedahan, dan peroral obat inhibitor tirosin-kinase, suatu terapi target. Komplikasi berupa perdarahan dan obstruksi. Prognosis berdasarkan jumlah mitosis, ukuran tumor, kedalaman invasi dan ada/tidak adanya metastasis. Angka ketahanan hidup relatif 2 tahun meningkat dengan terapi target. Gastrointestinal stromal tumor merupakan suatu tumor sel Cajal/pacemaker saluran cerna dengan gambaran histopatologik dan klinik mirip dengan tumor mesenkim lainnya, didiagnosa dengan pemeriksaan IHK CD117 umumnya positif.
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Journal article

Analisis Implementasi Penyaluran Dana Zis (Zakat, Infak Dan Sedekah) Di Bmt Bina Dhuafa Beringharjo

The distribution of zakat, donation, and alms from Muslims as early as possible should be channeled effectively as an economic empowerment initiative of the people, because zakat, donation, and the charity is capital in improving the economy and welfare of the people, where the the distribution of ZIS requires a guideline in order to fund the distribution of zakat can be realized with both. This study aimed to determine how the fitness distribution of ZIS in BMT Beringharjo with Statement of Financial Accounting Standards 59 Islamic Banking. The analysis used in this study is a descriptive analysis is performed through the analysis of field studies by collecting data on the distribution of zakat. From the analysis it can be concluded impementasi distribution of Zakat funds in BMT Beringharjo not in accordance with SFAS Statement 59, which is essentially under SFAS 59 ZIS funds derived from sources of zakat from Islamic banks, alms of outsiders Islamic banks, donation and charity and its use is given to the class 8 asnaf, on the other hand also fund distribution rules based on SFAS 59 qardhul hasan sourced from receipt of donation, charity, fines, and income of non-kosher and is intended for use as loans or donations. Based on the above rule that the distribution of ZIS implementations in BMT automatic Beringharjo not in line with SFAS 59, ZIS benefits can be received and perceived benefits as well as appropriate mustahiq (consumptive and productive), and utilization of zakat is intended for long-term program for the improvement of the welfare and enhancing the status of mustahiq be muzakki.
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