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"Penelitian ini bertujuan untuk menganalisis apakah industri teknologi keuangan dompet elektronik di Indonesia dapat dikategorikan sebagai Jasa Keuangan yang terkategori sebagai jasa yang tidak dikenai Pajak Pertambahan Nilai. Selain itu, penelitian ini juga untuk menganalisis kebijakan administrasi Pajak Pertambahan Nilai di industri teknologi keuangan dompet elektronik di Indonesia, serta alternatif administrasi Pajak Pertambahan Nilai yang dapat diterapkan pada pelaku usaha industri fintech dompet elektronik di Indonesia, khususnya atas transaksi yang berkaitan langsung kepada pelanggan akhir (Bussiness to Customer/B2C Transaction). Dengan menggunakan metode penelitian kualitatif dan teknik pengumpulan data wawancara mendalam terhadap pemangku kepentingan perpajakan di Indonesia dan studi literatur, penelitian ini dapat menganalisa apakah fintech e-wallet dapat diklasifikasikan sebagai jasa keuangan atau tidak, kebijakan administrasi Pajak Pertambahan Nilai yang tepat berdasarkan transaksi yang dimiliki, serta alternatif administrasi Pajak Pertambahan Nilai yang dapat diterapkan pada fintech e-wallet sebagai jasa perantara pembayaran di Indonesia.

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This study aims to analyze whether the electronic wallet financial industry in Indonesia can be categorized as a categorized Financial Service as a service that is not subject to Value Added Tax. In addition, this study also analyzes the Value Added Tax administration policy in the electronic wallet financial industry in Indonesia, as well as alternative policies that can be applied to the electronic wallet fintech insurance business in Indonesia, specifically for transactions that are given directly to end customers (Business to Transaction Customer/B2C). By using qualitative research methods and data collection techniques in-depth interviews with taxation stakeholders in Indonesia and literature studies, this study can analyze whether the fintech e-wallet corporation can be deemed as a financial services or not, then analyze the value-added tax administration policies that are appropriate for the electronic wallet financial technology industry in Indonesia, and administrative alternative policies which can be applied in fintech industry as a payment service in Indonesia."

"What is the future of libraries? This question is frequently posed, with widespread research into the social and economic impact of libraries. Newspapers play an important role in forming public perceptions, but how do newspapers present libraries, their past, present and future? Nobody has yet taken the press to task on the quantity and quality of articles on libraries, however libraries and public perception does just this, through comparative textual analysis of newspapers in Europe. After a comprehensive and useful introductory chapter, the book consists of the following five chapters : wondering about the future of libraries, measuring the value of libraries, libraries in the newspapers, contemporary challenges and public perception, which library model from the newspapers : a synthesis."

"Penelitian ini bertujuan untuk membuat model prediksi financial distress guna menanggapi penurunan kinerja perusahaan terbuka akibat pandemi COVID-19. Metode penelitian yang digunakan adalah regresi logistik untuk menguji hubungan antara financial distress dengan variabel independen seperti rasio keuangan dan rasio pasar saham. Hasil penelitian menunjukkan bahwa rasio leverage, solvabilitas, dan profitabilitas berpengaruh lebih signifikan dibandingkan rasio lainnya. Karena financial distress tidak terjadi secara tiba-tiba, penelitian ini membagi modelnya menjadi 2, yaitu 1 tahun sebelum distress (M1) dan 2 tahun sebelum distress (M2). Hasilnya menunjukkan bahwa M1 memiliki hasil yang lebih baik, dengan akurasi prediksi mencapai 91,63% (dengan default cut-off point = 0,5). Penulis juga memperkirakan ulang model berbasis akuntansi lainnya dan membandingkan model penulis dengan model lain. Hasilnya menunjukkan bahwa model penulis berkinerja lebih baik dibandingkan model lain (selisih +12,24%); sehingga model penulis menjadi model berbasis akuntansi yang paling cocok untuk prediksi financial distress untuk emiten di Bursa Efek Indonesia. Hal ini dikarenakan model penulis didasarkan pada kombinasi variabel akuntansi dan variabel pasar modal

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This study aims to create a new model for financial distress prediction in response to public companies’ deteroriation of performance due to the COVID-19 pandemic. The research method used was logistic regression to examine the relation between financial distress and independent variables such as financial ratios and stock market ratios. The result shows that the ratios of leverage, solvency, and profitability affected more significantly than other ratios. Since financial distress does not occur suddenly, this study divided its model into 2, namely 1 year before the distress (M1) and 2 years before the distress (M2). The results indicate that M1 had a better result, with 91,63% classification accuracy (by default cut-off point = 0.5). We also re-estimated other accounting-based models and compare our model to them. The results demonstrate that our model performed better than other models (+12,24% difference); thereby our model appeared to be the most suitable accounting-based model for financial distress prediction for the Indonesia Stock Exchange. This is because author’s model is based on a combination of accounting variables and capital market variables."

"Comparative studies can reveal much about how law is formed out of social reality and political power by exploring these interactions in different national contexts. In this work Mauricio García-Villegas compares ideas about law and society in France and the United States, demonstrating different approaches to sociopolitical legal studies. Using the interdisciplinary tools of the sociology of law, critical legal theory, and sociolegal studies, García-Villegas builds up an insightful overview of what constitutes law and society theory and practice in France and the United States. He brings together diverse perspectives and practices that generally do not communicate well with one another, as is often the case between the critical theory of law of jurists and the legal sociology of sociologists. This study will allow readers to understand the sociology of law in a comparative perspective and sets out a new research agenda for the field of sociopolitical legal studies."

"Analisis Proses Penyusunan Laporan Keuangan Badan LayananUmum. Studi Kasus RS Jantung dan Pembuluh Darah Harapan Kita Laporan Keuangan Badan Layanan Umum BLU merupakan hal yang amat pentingdan tidak terpisahkan dari Laporan Keuangan Kementerian induknya sebagaipertanggungjawaban dana publik dan juga memberikan keyakinan yang memadai reasonable assurance atas akuntabilitas dan transparansi penggunaan anggarannegara. Tujuan penelitian ini untuk melihat proses penyusunan laporan keuangan diRSJPD Harapan Kita dengan menggunakan metode penelitian kualitatif. Dengan nilaiaset sebesar Rp.971.630.323.566,- di tahun 2015. Hasil penelitian menunjukankompetensi sumber daya manusia SDM pada Bagian Perbendaharaan danMobilisasi Dana PMD dan Akuntansi memiliki latar belakang pendidikan sebanyak53,1 sarjana S1 ke atas dan didapati 37,5 pejabat struktural tidak memiliki latarbelakang pendidikan ekonomi atau akuntansi. Kondisi ini terjadi karena prosespengangkatan pejabat struktural belum dilakukan secara terbuka, tetapi melalui badanpertimbangan jabatan dan kepangkatan baperjakat , pada akhirnya keputusanDirektur Utama yang menentukan. Namun demikian kendala ini dapat diatasi denganmemberikan pendidikan dan pelatihan yang diadakan oleh Kementerian Keuangandan Kementerian Kesehatan.Sistem pengendalian internal akuntansi terkait penyusunan laporan keuangan, belumadanya validitas pada transaksi pendapatan tunai, pada proses pengakuan pendapatanpiutang BPJS membutuhkan waktu 2-3 bulan dikarenakan proses verifikasi keuanganinternal kekurang petugas dan belum dibantu oleh aplikasi komputer. Sedangkanuntuk sistem pengendalian akuntansi pengeluaran penggunaan kartu pengawassebagai kartu kendali belum optimal, kartu pengawas harus diterbitkan setelah prosespengadaan selesai sehingga dapat memantau berita acara serah terima BAST untukmencegah keterlambatan proses pengesahan belanja. Perlunya membangun sisteminformasi akuntansi rumah sakit yang terintegrasi sehingga membantu komunikasiantar unit kerja dan mengontrol aliran dokumen, lebih lanjut menghasilkan laporankeuangan secara real time. Peran auditor internal lebih diharapkan berperan sebagaikatalisator dengan memberikan bimbingan dan ikut aktif dalam proses bisnis.

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Analysis of Public Service Agency BLU Finacial StatementProcess Case Study in RS Jantung dan Pembuluh Darah Harapan Kita The Financial Statement of the Public Service Agency BLU is very important andinseparable from the Financial Statements of its parent Ministry as accountable forpublic funds and also provides reasonable assurance on the accountability andtransparency of the use of the state budget. The purpose of this study is to see theprocess of preparing financial statements at RSJPD Harapan Kita by usingqualitative research methods. With the asset value of Rp.971.630.323.566, in theyear 2015. The results show the competence of human resources HR in the Treasuryand Mobilization Fund PMD and Accounting has educational background of 53.1 bachelor to Over and found 37.5 of structural officials have no economic oraccounting education background. This condition occurs because the process ofappointment of structural officials has not been done openly, but through the agencyof consideration of rank baperjakat , ultimately the decisions of the PresidentDirector determine. However, this obstacle can be overcome by providing educationand training held by the Ministry of Finance and the Ministry of Health.Accounting internal control system related to the preparation of financial statements,the absence of validity on cash income transactions, the recognition process BPJSreceivable income takes 2 3 months due to the internal financial verification processlack of officers and has not been assisted by computer applications. As for theaccounting control system, the use of supervisory card as the control card is notoptimal yet, the supervisory card must be issued after the procurement process iscompleted so that it can monitor the acceptance report BAST to prevent the delay ofthe approval budget. The need to build an integrated hospital accounting informationsystem that helps communicate between work units and control the flow of documents,further generating financial reports in real time. The role of internal auditors is moreexpected to act as a catalyst by providing guidance and actively participating inbusiness processes. "

"ADHF (Acute decompensated heart failure) merupakan suatu kondisi gagal jantung dengan perubahan mendadak pada jantung untuk berkontraksi, sehingga mengancam nyawa dan dapat menyebabkan edema paru. Gagal jantung dapat dikategorikan menurut nilai ejeksi fraksi, salah satunya heart failure with reduce ejection fracktion (HFrEF) dengan nilai EF ≤40%. Tanda klinis ADHF salah satunya edema pada tungkai. Hal ini terjadi karena kegagalan LV untuk berkontraksi sehingga menyebabkan aliran balik dengan penumpukan cairan diparu, kemudian kembali ke RV dan keluar melalui atrium kanan ke seluruh tubuh, salah satunya ke tungkai. Intervensi yang dilakukan untuk mengatasi edema tungkai yaitu ankle pumping exercise. Intervensi ini dilakukan selama 3 hari dengan frekuensi 10 kali/jam, kemudian dievaluasi selama 6 jam dengan metode pitting edema. Hasil intervensi menunjukkan terdapat perubahan derajat edema tungkai dari +3/+3 menjadi +1/+2. Hasil karya ilmiah ini diharapkan menjadi salah satu alternatif intervensi untuk mengurangi edema tungkai.

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ADHF (Acute decompensated heart failure) is a condition of heart failure with sudden changes in the heart to contract, so it is life threatening and can cause pulmonary edema. Heart failure can be categorized according to the value of the ejection fraction, one of which is heart failure with reduced ejection fracture (HFrEF) with an EF value of ≤40%. One of the clinical signs of ADHF is edema in the legs. This occurs due to the failure of the LV to contract causing backflow with a buildup of fluid in the lungs, then back into the RV and out through the right atrium to the rest of the body, including the legs. The intervention to treat leg edema is ankle pumping exercise. This intervention was carried out for 3 days with a frequency of 10 times/hour, then evaluated for 6 hours using the pitting edema. The results of the intervention showed that there was a change in the degree of leg edema from +3/+3 to +1/+2. The results of this scientific work are expected to be an alternative intervention to reduce leg edema."