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TAX INCENTIVES FOR INDONESIAN PHILANTHROPY: THE BALANCE OF EFFECTIVENESS OF PULL FACTOR AND THE ROLE OF THE STATE Rosdiana, Haula; Murwendah, Murwendah; Inayati, Inayati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 11, No 2: July 2019
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i2.11240

Abstract

Philanthropy is not merely a fund-raising activity. It means an activity that has strong relation with social activity. Philanthropy is significant to consider in building public participation in governance or at least in helping the government?s role to implement the allocation function related to social welfare. In Indonesia, tax incentives for philanthropy are categorized into two, namely tax exemption and tax deduction. Tax exemption applies to donations or income derived from non-profit organizations, while tax deduction applies to the donor or philanthropists, both individuals and companies. In addition, there are incentives for property taxes and tax on motor vehicles provided by the provincial/ local government. In practice, philanthropy still leaves tax-related issues that must be shouldered by donors, recipients, and donation collectors. This issue is crucial because it has the potential to reduce the attractiveness of tax incentives to encourage people to engage in philanthropy activities in Indonesia.   This study aims to evaluate the tax policy on philanthropy in Indonesia. This study applied constructivism paradigm. The data are collected through documentation, literature review, and field studies through in-depth interviews and focus group discussions (FGD). The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes but Income Tax in the form of tax deduction and tax exemption. Unfortunately, this type of incentive is relatively unappealing to philanthropic activists. In other words, the policy of tax incentives on philanthropy activities has not been a pull factor for the community to be more actively involved in philanthropy activities.  Furthermore, the issues associated with tax administration are still found in its implementation. Regulatory improvement is necessary, including accommodation of incentives for all types of taxes on philanthropy in Indonesia, as an appreciation for citizens who have strengthened the government's role in the prosperity of society.
MODEL MATEMATIS PENJERAPAN KADMIUM DALAM AIR PADA ADSORBEN KULIT NANGKA Anita, Fransisca; Indah, Adelia; Inayati, Inayati
PROSIDING SENATEK FAKULTAS TEKNIK UMP 2015: PROSIDING SENATEK TAHUN 2015, 28 November 2015
Publisher : PROSIDING SENATEK FAKULTAS TEKNIK UMP

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Abstract

Banyak industri berkembang di jaman sekarang, seperti industri pabrik pembuatan baterai, plastik, dan pigmen. Salah satu dampak dari limbah industri –industri tersebut adalah adanya pencemaran air oleh logam berat, misal logam kadmium yang banyak menimbulkan masalah sehingga perlu dikurangi jumlahnya dalam air. Untuk meminimalkan jumlah logam berat dalam air diperlukan sebuah proses pengolahan air dengan metode adsorpsi. Metode adsorpsi dapat dilakukan menggunakan media seperti zeolit, karbon aktif dan adsorben lainnya. Pengaktifan bahan dilakukan dengan menggunakan larutan NaOH 2% dengan cara memvariasi  waktu aktivasi (0 jam, 12 jam, 24 jam, 36 jam, dan 48 jam), pH larutan sampel (2,4,6, dan 8), dan waktu kontak (10 menit,20 menit, 30 menit, 40 menit, dan 50 menit). Tujuan dari penelitian ini menentukan model matematis yang terbaik untuk proses adsorpsi menggunakan limbah kulit nangka. Konsentrasi awal cadmium  sebesar 2,5 ppm. Analisis konsentrasi cadmium akhir dari sampel menggunakan AAS. Berdasarkan hasil percobaan sesuai dengan persamaan isotherm Langmuir dengan nilai konstanta a sebesar 44,56 dan konstanta b sebesar 0,00956.Kata kunci: adsorben, penjerapan kadmium, kulit nangka, model isotherm adsorpsi
Kutu Kebul: Hama Kedelai yang Pengendaliannya Kurang Mendapat Perhatian Marwoto, Marwoto; Inayati, Inayati
Buletin Iptek Tanaman Pangan Vol 6, No 1 (2011): Juni 2011
Publisher : Puslitbang Tanaman Pangan

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Abstract

Salah satu gangguan dalam meningkatkan produksi kedelai adalah serangan hama kutu kebul (Bemisia tabaci). Tanaman kedelai yang terserang kutu kebul daunnya menjadi keriting dan apabila serangan parah disertai dengan infeksi virus, daun menjadi keriting berwarna hitam dan pertumbuhan tanaman terhambat. Ekskreta kutu kebul menghasilkan embun madu yang merupakan media tumbuh cendawan jelaga, sehingga tanaman terserang tampak berwarna hitam. Kehilangan hasil akibat serangan hama kutu kebul dapat mencapai 80%, bahkan pada serangan berat dapat menyebabkan puso (gagal panen). Pengendalian kutu kebul pada tanaman kedelai oleh petani sering mengalami kegagalan. Untuk mengantisipasi serangan hama ini perlu diketahui biologi, tingkat kerusakan, kehilangan hasil, dan cara pengendalian di tingkat petani sebagai dasar untuk menyusun strategi pengendalian yang tepat. Pengendalian hama kutu kebul dapat dilakukan dengan pendekatan Pengendalian Hama Terpadu (PHT) menggunakan komponen pengendalian yang kompatibel termasuk waktu tanam, varietas tahan, musuh alami, aplikasi pestisida berlandaskan pada azas ekologi dan ekonomi. Dengan pendekatan PHT diharapkan pengendalian kutu kebul lebih efektif.
THE EFFECTIVENESS AND COST ANALYSIS OF ZINC TREATMENT ON THE CHILDREN WITH ACUTE DIARRHEA IN PKU MUHAMMADIYAH YOGYAKARTA HOSPITAL IN 2011 Khoirunnisa, Sudewi Mukaromah; Andayani, Tri Murti; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 2, No 4
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2625.062 KB) | DOI: 10.22146/jmpf.93

Abstract

Diarrhea is the second leading cause of death among children in the world and medical cost to deal with diarrhea is significantly high. WHO and UNICEF recommend the use of zinc to treat diarrhea on children. This research was aimed to assess of diarrhea the influence of giving zinc supplement on the duration, length of stay and frequency, and to identify the amount of direct medical cost borne by the patient who used utilizing zinc in order to treat diarrhea. This research was conducted with non-experimental descriptive design. Data were taken retrospectively from medical record and financial office of PKU Muhammadiyah Yogyakarta Hospital. The research subjects were child patients aged 1 - < 15 years old suffering from acute diarrhea, used antibiotic, had no other diseases, and treated as inpatient during the period of January 1 until December 31st 2011. The number of samples that met the inclusion criteria were 67 patients for each zinc and control group. The data were analyzed based on the characteristics of patients, diarrhea duration in the hospital, length of stay, diarrhea frequency and amount of medical cost. Data were analyzed descriptive quantitatively and statistically to compare the means of variables between both groups. The research result indicated that the group receiving zinc had shorter diarrhea duration of ±0.45 day (p<0.05), shorter length of stay of ±0.09 day (p>0.05), and lower diarrhea frequency from the second to the fourth day of the treatment (p<0.05). In regard to cost analysis, the total medical cost of zinc group was lower than that of control group (p<0.05) accounts for IDR. 1,155,407. However, it could not be concluded that the use of Zinc was effective. The use of zinc was effective in treating acute diarrhea on inpatients children.Keywords: zinc, acute diarrhea, effectiveness, direct medical cost
EVALUATION ON THE ANTIHYPERTENSIVE THERAPY USAGE ON BLOOD PRESSURE PREDIALYSIS IN OUTPATIENTS WITH END STAGE RENAL DISEASE (ESRD) RECIVING ROUTINE HEMODIALYSIS AT PKU MUHAMMADIYAH HOSPITAL YOGYAKARTA Fitriani, Fitriani; Nugroho, Agung Endro; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 1, No 3
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1322.306 KB) | DOI: 10.22146/jmpf.11

Abstract

Hypertension and chronic kidney disease (CKD) are the two kinds of disease that are related each others. The prevalence of hypertension is estimated occur in 80% of the hemodialysis population. This research aims to determine the relationship between the compliance levels of patients in antihypertensive medication on blood pressure predialysis This research is conducted by using a descriptive prospective observational study. Data analysis was performed to determine the profile of antihypertensive therapy use, antihypertensive medication therapy outcomes profile, and the influence of the patients’ compliance level in antihypertensive medication. The patient compliance level in taking antihypertensive drugs is assessed by questionnaire of Modified Morisky Scale (MMS). Based on the research results,, the antihypertensive profile used was CCBs system (32,91%), loop diuretics (23,42%), AIIRA (15,82%), central α agonists (12,66%), ACEI (12,03 %), and β blockers (3,16%). Antihypertensive therapies applied single and combination therapy. The most used monotherapy is CCBs (3,70%), whereas the most used combination are combination of the class of CCBs, AIIRA, and loop diuretics (16.67%). The outcomes profile of antihypertensive medication therapy based on the measurement results of pre-dialysis blood pressure are target of pre-dialysis blood pressure (<140/90 mmHg) can only be achieved by 3 patients, 2 patients are the compliance patients with the right choice and appropriate dose of antihypertensive therapy and 1 patient is a non-adherent patient with incorrect type and inappropriate doses of antihypertensive therapy. Most of hemodialysis patients have isolated systolic hypertension. The influence of the patients’ compliance level in antihypertensive medication towards the blood pressure control of pre-dialysis outpatients, there are 19 patients (35,19%) in the category of non-adherent patients with a mean blood pressure is 168,40/ 91,95 mmHg, and 35 patients (64,81%) in the category of adherence with a mean blood pressure is 165,60/ 87,77 mmHg. Keywords : digoxin, heart failure, renal dysfunction, clinical outcome. 
Uji Diagnostik Urinalisis Lekosit Esterase terhadap Kultur Urin pada pasien Infeksi Saluran Kemih (ISK) dengan Kateterisasi Uretra Inayati, Inayati; Falah, Khoirul
SyifaMEDIKA:Jurnal Kedokteran dan Kesehatan Vol 4, No 2 (2014): Syifa Medika
Publisher : Fakultas Kedokteran Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.383 KB)

Abstract

Infeksi saluran kemih (ISK) disebabkan oleh berkembang biaknya mikroorganisme di dalam saluran kemih. Lebih dari 80% infeksi nosokomial adalah ISK terkait pemasangan kateter. Prosedur standar pembuktian ISK adalah  pemeriksaan kultur urin dan pemeriksaan urinalisis rutin. Pemeriksaan lekosit esterase adalah pemeriksaan lekosit dalam urine carik celup, berdasarkan reaksi esterase yang merupakan enzim pada granula azurofil di lekosit granulosit. Penelitian bertujuan mengetahui nilai diagnostik urinalisis lekosit esterase terhadap kultur urin (gold standard) untuk mendiagnosa Infeksi Saluran Kemih (ISK) pada pasien dengan kateterisasi uretra. Metode penelitian cross sectional, eksperimental laboratorium, hasil penelitan  dianalisis menggunakan tabel 2 x 2. Jumlah 61 orang pasien memakai kateter yang lebih dari 24 jam diambil sampel urin. Hasil kultur urin didapatkan 36 pasien positif ISK dan 25 pasien negatif ISK. Sedangkan pemeriksaan lekosit esterase didapatkan pasien dengan lekosit esterase positif sebanyak 37 orang dan lekosit esterase negatif sebanyak 24 orang. Hasil sensitifitas lekosit esterase sebesar 83,3%, spesifisitas 72%, nilai ramal positif 81,1%, nilai ramal negative 75%, rasio kecenderungan hasil tes positif sebesar 2,98 dan rasio kecenderungan hasil tes negatif sebesar 0,23 serta akurasi 78,7%.
EVALUATION ON THE ANTIHYPERTENSIVE THERAPY USAGE ON BLOOD PRESSURE PREDIALYSIS IN OUTPATIENTS WITH END STAGE RENAL DISEASE (ESRD) RECIVING ROUTINE HEMODIALYSIS AT PKU MUHAMMADIYAH HOSPITAL YOGYAKARTA Fitriani, Fitriani; Nugroho, Agung Endro; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 1, No 3
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jmpf.11

Abstract

Hypertension and chronic kidney disease (CKD) are the two kinds of disease that are related each others. The prevalence of hypertension is estimated occur in 80% of the hemodialysis population. This research aims to determine the relationship between the compliance levels of patients in antihypertensive medication on blood pressure predialysis This research is conducted by using a descriptive prospective observational study. Data analysis was performed to determine the profile of antihypertensive therapy use, antihypertensive medication therapy outcomes profile, and the influence of the patients’ compliance level in antihypertensive medication. The patient compliance level in taking antihypertensive drugs is assessed by questionnaire of Modified Morisky Scale (MMS). Based on the research results,, the antihypertensive profile used was CCBs system (32,91%), loop diuretics (23,42%), AIIRA (15,82%), central α agonists (12,66%), ACEI (12,03 %), and β blockers (3,16%). Antihypertensive therapies applied single and combination therapy. The most used monotherapy is CCBs (3,70%), whereas the most used combination are combination of the class of CCBs, AIIRA, and loop diuretics (16.67%). The outcomes profile of antihypertensive medication therapy based on the measurement results of pre-dialysis blood pressure are target of pre-dialysis blood pressure (<140/90 mmHg) can only be achieved by 3 patients, 2 patients are the compliance patients with the right choice and appropriate dose of antihypertensive therapy and 1 patient is a non-adherent patient with incorrect type and inappropriate doses of antihypertensive therapy. Most of hemodialysis patients have isolated systolic hypertension. The influence of the patients’ compliance level in antihypertensive medication towards the blood pressure control of pre-dialysis outpatients, there are 19 patients (35,19%) in the category of non-adherent patients with a mean blood pressure is 168,40/ 91,95 mmHg, and 35 patients (64,81%) in the category of adherence with a mean blood pressure is 165,60/ 87,77 mmHg. Keywords : digoxin, heart failure, renal dysfunction, clinical outcome. 
EVALUATION ON THE ANEMIA THERAPY USAGE TOWARD CHRONIC KIDNEY DISEASE ASKES PATIENTS RECEIVING REGULAR HAEMODIALYSIS THERAPY AT PKU MUHAMMADIYAH HOSPITAL YOGYAKARTA Hidayati, Hidayati; Nugroho, Agung Endro; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 1, No 3
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1251.225 KB) | DOI: 10.22146/jmpf.75

Abstract

Anemia is mostly associated with chronic kidney disease (CKD) patients. Anemia in CKD patients occurs due to the lack of erythropoietin. Low hemoglobin concentration relates to bad clinic outcome toward CKD patients. Epoetin therapy for CKD patients has been clinically confirmed to improve the quality of life and lower the morbidity and mortality rate. This research was intended to investigate the anemia profile therapy, adjuvant per-oral anemia therapy adherence profile and the effect of adjuvant per-oral anemia therapy adherence toward achievement target of anemia therapy using epoetin in CKD Askes patient receiving regular haemodialysis therapy at PKU Muhammadiyah Hospital Yogyakarta. The research was conducted using observational study design with prospective data collection, then the data were analyzed in order to know the success of anemia primary therapy via epoetin and adjuvant per-oral anemia therapy. The success of therapy were measured based on National Kidney Foundation-Kidney Disease Outcomes Quality Initiative (NKF-K/DOQI), 2006, while adherence was measured via Modified Morisky Scale (MMS) questionnaire. Based on the research, epoetin used in this research was epoetin alpha and beta, each 69.05% and 30.95%. Adjuvant per-oral anemia therapy used in this research was combined folic acid, iron and vitamin B complex (82.05%); folic acid (10.26%); combined folic acid and vitamin B-complex (7.69%). Groups of epoetin sub dose with unachieved target and epoetin complete dose with unachieved target were 64.29% and 21.41%; Groups of epoetin sub dose with achieved target and epoetin complete dose with achieved target showed similar results 7.14%. The adherence profile of adjuvant per-oral anemia therapy were consisted of obedient patients and disobedient patients, each 69.23% and 30.77%. Askespatient adherence in using adjuvant per-oral anemia therapy, in this research, was able to assist the achievement of epoetin therapy target. Keywords : Anemia, adherence, chronic kidney disease, regular haemodialysis, epoetin, adjuvant per-oral anemia
THE ANALYSIS OF THE ANTIBIOTIC USE TOWARDS SURGICAL SITE INFECTION ON THE PATIENTS OF GASTROINTESTINAL SURGERY AT PKU MUHAMMADIYAH HOSPITAL YOGYAKARTA Faridah, Imaniar Noor; Andayani, Tri Murti; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 2, No 2
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.858 KB) | DOI: 10.22146/jmpf.65

Abstract

Surgical Site Infection / SSI is the result of the contamination of bacteria which enter the body as the surgery is in progress. High risk of Surgical Site Infection occurs in gastrointestinal surgery and is influenced by some characteristics, such as the use of antimicrobial prophylaxis. This research was aimed at identifying the use of antibiotics, identifying the percentage of the occurrence of Surgical Site Infection on the patients of gastrointestinal surgery. The research is a cross sectional research conducted prospectively at PKU Muhammadiyah Hospital Yogyakarta. The research subjects were all inpatients suffering gastrointestinal surgery and using antibiotic during the period of January until March 2012, and there are 68 patients fulfill the inclusion criteria. The inclusion criteria of the research is inpatient suffering gastrointestinal surgery, surgical site is visible, and use antibiotic for preventing Surgical Site Infection. Data that were analyzed comprised the use pattern of prophylactic antibiotics both perisurgery and post-surgery, and the analysis of the occurrence of Surgical Site Infection. The result of the research indicated that prophylactic antibiotics that was given to 14 patients with the most frequently used antibiotic was ceftriaxone (7.35%); perisurgical antibiotics that was given to 16 patients with the most frequently used antibiotics was the combination of ceftriaxone and metronidazole (8.82%), post-surgical antibiotics was given to all patients intravenously or orally in which the most frequently used intravenous antibiotics was ceftriaxone (30.88%) and the most frequently used oral was the quinolones (33.33%) and the most frequently used antibiotic type was cefadroxil (25%). The Surgical Site Infection occurred to 2 patients (2.94%) in contaminated surgery, with the comorbidity of non-diabetic, and they did not use prophylactic antibiotics.Key words: gastrointestinal surgery, occurrence of surgical site infection, prophylactic antibiotics
THE ANALYSIS OF THE ANTIBIOTIC USE TOWARDS SURGICAL SITE INFECTION ON THE PATIENTS OF GASTROINTESTINAL SURGERY AT PKU MUHAMMADIYAH HOSPITAL YOGYAKARTA Faridah, Imaniar Noor; Andayani, Tri Murti; Inayati, Inayati
JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Vol 2, No 2
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jmpf.65

Abstract

Surgical Site Infection / SSI is the result of the contamination of bacteria which enter the body as the surgery is in progress. High risk of Surgical Site Infection occurs in gastrointestinal surgery and is influenced by some characteristics, such as the use of antimicrobial prophylaxis. This research was aimed at identifying the use of antibiotics, identifying the percentage of the occurrence of Surgical Site Infection on the patients of gastrointestinal surgery. The research is a cross sectional research conducted prospectively at PKU Muhammadiyah Hospital Yogyakarta. The research subjects were all inpatients suffering gastrointestinal surgery and using antibiotic during the period of January until March 2012, and there are 68 patients fulfill the inclusion criteria. The inclusion criteria of the research is inpatient suffering gastrointestinal surgery, surgical site is visible, and use antibiotic for preventing Surgical Site Infection. Data that were analyzed comprised the use pattern of prophylactic antibiotics both perisurgery and post-surgery, and the analysis of the occurrence of Surgical Site Infection. The result of the research indicated that prophylactic antibiotics that was given to 14 patients with the most frequently used antibiotic was ceftriaxone (7.35%); perisurgical antibiotics that was given to 16 patients with the most frequently used antibiotics was the combination of ceftriaxone and metronidazole (8.82%), post-surgical antibiotics was given to all patients intravenously or orally in which the most frequently used intravenous antibiotics was ceftriaxone (30.88%) and the most frequently used oral was the quinolones (33.33%) and the most frequently used antibiotic type was cefadroxil (25%). The Surgical Site Infection occurred to 2 patients (2.94%) in contaminated surgery, with the comorbidity of non-diabetic, and they did not use prophylactic antibiotics.Key words: gastrointestinal surgery, occurrence of surgical site infection, prophylactic antibiotics