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"Penelitian ini bertujuan menguji pengaruh dari penggunaan derivatif keuangan terhadap penghindaran pajak manajemen laba akrual persistensi laba dan kekeliruan penilaian pasar. Selain itu, penelitian ini juga bertujuan untuk meneliti peran dari lingkungan pajak terhadap hubungan antara derivatif keuangan dan penghindaran pajak. Penelitian ini menggunakan analisis lintas negara dengan lingkup negara-negara di ASEAN yang terdiri dari Filipina Indonesia Malaysia dan Singapura.Dengan menggunakan analisis data panel yang diestimasi dengan teknik LSDV (Least Square with Dummy Variable), dan sampel sebanyak 1395 firmyear yang merupakan perusahaan pengguna derivatif keuangan hasil penelitian ini menunjukkan bahwa penggunaan derivatif keuangan berpengaruh positif terhadap tingkat penghindaran pajak, yang mengindikasikan bahwa derivatif keuangan dapat dipergunakan sebagai alat penghindaran pajak. Hasil penelitian ini juga menunjukkan bahwa lingkungan pajak di suatu negara mempengaruhi hubungan antara penggunaan derivatif keuangan dan aktivitas penghindaran pajak. Terdapat trade off antara penggunaan derivatif keuangan sebagai alat penghindaran pajak dengan fasilitas-fasilitas perpajakan yang diberikan oleh negara dengan lingkungan pajak yang kompetitif.Ketika penggunaan derivatif keuangan dikaitkan manajemen laba akrual penelitian ini menemukan bahwa hubungan antara penggunaan derivatif keuangan tujuan lindung nilai dan besaran manajemen laba akrual bersifat substitusi sedangkan hubungan antara penggunaan derivatif keuangan tujuan spekulasi dan besaran manajemen laba akrual bersifat komplementer. Hasil penelitian ini juga menunjukkan bahwa tujuan penggunaan derivatif keuangan tidak menyebabkan persistensi dari komponen-komponen laba berbeda antara perusahaan pengguna derivatif keuangan tujuan spekulasi dengan perusahaan pengguna derivatif keuangan tujuan lindung nilai. Terakhir penelitian ini juga menemukan bahwa ekspekstasi laba yang tercermin dalam return saham pada perusahaan pengguna derivatif keuangan tujuan lindung nilai lebih mencerminkan perbedaan persistensi komponen arus kas operasi dari laba dibandingkan pada perusahaan pengguna derivatif keuangan tujuan spekulasi.

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This study aims to examine the effects of financial derivatives on tax avoidance accrual-based earnings management earnings persistence and market mispricing. Furthermore this study also aims to examine the role of the tax environment on the relationship between financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries which consists of the Philippines Indonesia Malaysia and Singapore.By using panel data analysis that estimated by the LSDV (Least Square with Dummy Variable) technique and a sample of 1395 firm-years of companies using financial derivatives the results of this study show that the level of financial derivatives usage positively affects the level of tax avoidance which indicate that financial derivatives can be used as a tax avoidance tool. Results of this study also show that a country tax environment affects the relationship between the use of financial derivatives and tax avoidance activities. There is a trade off between the use of financial derivatives as a tax avoidance tool and tax facilities provided by the state with a competitive tax environment.When the use of financial derivatives is associated with the accrualbased earnings management this study finds that the relationship between the use of financial derivatives for hedging purposes and accrual-based earnings management is substitutive while the relationship between the use of financial derivatives for speculative purposes and accrual-based earnings management is complementary. This study also shows that the purpose of financial derivatives usage does not cause any difference in the earnings persistence between companies using financial derivatives for hedging purposes and those using financial derivatives for speculative purposes. Finally this study also shows that earnings expectations embedded in stock returns of financial derivatives users for hedging purposes reflect the difference in persistence of cash flow component more accurately as compared to financial derivatives users for speculative purposes."

"Akuisisi internal tampaknya makin diminati para investor akhir-akhir ini Berbagai pendapat yang kontroversial banyak dibicarakan oleh masyarakat luas. Di satu pihak banyak yang tidak setuju dilakukannya akuisisi internal, di lain pihak banyak yang berpendapat bahwa akuisisi internal merupakan suatu hal yang wajar. Bila dikelompokkan ada tiga masalah yang perlu ditinjau kembali, yang pertama apakah pemegang saham minoritas dirugikan akibat praktek akuisisi tersebut, yang kedua dan ketiga ialah maalah pajak dan insider trading. Salah satu akuisisi internal yang terjadi pada tahun 1993 ialah pembelian PT AP oleh PT VE dengan harga RP 5.606.250.000 atau Rp 2.156.250 per lembar sahamnya. Sedangkan pembiayaan akuisisi dilakukan dengan mengeluarkan right issue oleh PT VE sejumlah Rp 27.000.000.000. Selain digunakan untuk pembiayaan akuisisi, dana yang diperoleh dipergunakan untuk meningkatkan modal kerja pula. Analisa penilaian perusahaan target yang dilakukan pada karya tulis ini lebih ditekankan pada analisa kuantitatif dibandingkan dengan analisa kualitatif. Analisa dilakukan atas dasar empat belas metode valuasi yaitu Capitalization of Earning, Capitalization of Excess Earning, Capitalized of Cash Flow, Operating Cash Flow, Net Adjusted Book Value, Net Tangible Assets, Liquidation Value, Replacement Cost, Capitalization of Revenue, Profit Margin / Capitalization Rate, dan yang terakhir Discounted Cash Flow. Namun penilaian lebih ditekankan pada metode DCF. Tujuan dari menerapkan berbagai pendekatan mi agar penilaian dapat ditinjau dari pendekatan yang berbeda-beda, tidak hanya stu atau dua sisi. DCF ialah salah satu metode pendekatan yang menilai perusahaan melalui proyeksi cash flow dan nilai residu perusahaan. Sedangkan faktor diskonto yang dipergunakan ialah dengan rata-rata tertimbang biaya modal (WACC) yang terdiri dari biaya hutang dan biaya modal sendiri / ekuitas. Dalam mencari biaya ekuitas, penulisan inimenggunakan pertimbangan empat metode yaitu Return On Equity (ROE), Return On Cash Earning (ROCE), Divkkn Discount Model (DDM) dan Price Earning Ratio(PER). Dari hasil perhituñgan yang dilakukan, estimasi harga perusahaan target dengan rata-rata tertimbang beberapa metode di atas ialah berkisar antara Rp4.5000.000.000 dan Rp 5.000.000.000. Dan bila ditinjau dari nilai pembelian aktualnya, metode Operating Cash Flow dan Discounted Cash Flow paling mendekati nilai aktual. Di samping membahas secara kuantitatif, analisa kualitatif pun dilakukan dengan meninjau industri dan internal perusahaan. Perusahaan pengakuisisi, yaitu PT VE merupakan perusahaan yang bergerak dengan kabel sebagai hasil produksinya, sedangkan PT AP selaku perusahaan yang diakuisisi merupakan perusahaan yang bergerak pada bahan baku produk kabel (aluminium wire rod). Akuisisi yang terjadi ml merupakan integrasi vertikal dalam rangka memperlancar pasokan serta dapat mengontrol harga baku. Prospek PT AP sangat tergantung pada masa depan PT VE, sedangkan prospek PT VE sendiri tampak sangat baik dengan semakin meningkatnya kebutuhan akan kelistrikan dan telekomunikasi di Indonesia. Namun bila dilihat dari prospek PT AP sendiri tampak tidak ada indikasi sebaik prospek PT VE, malah dapat dikatakan pesimis dengan menurunnya tingkat pertumbuhan penjualan. Indikasi ini yang tampaknya menjadikan tujuan akuisisi semula agak rancu. Sebenarnya dalam menganalisa suatu kasus akuisisi, tidak cukup bila hanyadiperoleh data yang bersifat kuantitatif, berbagai data dan informasi secara makro juga dibutuhkan agar data yang dipergunakan sebagai masukan penilaian dan analisa dapat mencerminkan kondisi masa depan."

"Keberadaan slenk batang gadis dan Taman Nasional Batang Gadis di Kabupaten Mandailing Natal memberi karakteristik topografis dan dinamika penggunaan tanah yang spesifik. Melalui penerapan model bentuk medan Van Zuidam dan klasifikasi penggunaan tanah, penelitian ini bertujuan ingin mengungkapkan variasi penggunaan tanah pada berbagai jenis bentukan asal di Kabupaten Mandailing Natal. Penelitian ini bersifat deskriptif dengan menggunakan metode overlay peta topografi, peta geologi dan peta penggunaan tanah yang diperkuat dengan survey lapangan. Penggunaan tanah yang terdapat di berbagai jenis bentukan asal pada wilayah penelitian umumnya didominasi oleh hutan. Variasi penggunaan tanah yang tinggi terdapat pada bentukan asal vulkanik, structural dan fluvial.

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The existence of batang gadis slenk and Batang Gadis National Park in Kabupaten Mandailing Natal give topographical characteristics and dynamics of a specific landuse. Through the application of the model of Van Zuidam terrain and landuse classification, this research aims to reveal the landuse variation of various landforms in Kabupaten Mandailing Natal. This research is descriptive by using overlay method topographic maps, geological maps and maps of landuse. This method strengthened with field survey. Landuse which is available in various landform of the research area is generally dominated by forest. The highly variation of landuse is founded in the vulcanic, structural and fluvial region."

"[ABSTRAKPendahuluan. Kanker paru jenis karsinoma bukan sel kecil (KPKBSK) terdiri dari nonskuamosa dan skuamosa. Kanker paru jenis karsinoma bukan sel kecil nonskuamosa adalah adenokarsinoma dan karsinoma sel besar. Saat ini terapi kanker paru sangat berkembang dari agen kemoterapi sampai terapi target terutama EGFR-TKI. Penelitian ini bertujuan untuk menilai angka tahan hidup pasien KPKSBK nonskuamosa yang mendapat kemoterapi lini pertama dibandingkan terapi EGFR-TKI di RSUP Persahabatan.Metode. Penelitian ini adalah penelitian retrospektif antara tahun 2010 sampai 2013 dari rekam medis pasien KPKBSK non skumosa yang mendapatkan kemoterapi lini pertama dan EGFR-TKI. Pasien dikemoterapi dengan platinum baseddan EGFR-TKI diterapi gefitinib 1x250 mg/hari atau erlotinib 1x150 mg/hari. Angka tahan hidup dinilai dari mulai tegak diagnosis sampai pasien meninggal atau saat penelitian dihentikan.Hasil. Dari 96 sampel KPKBSK non skuamosa terdiri dari 48 pasien yang mendapat kemoterapi lini pertama dan 48 pasien yang diterapi EGFR-TKI. Berdasarkan karakteristik pasien, usia terbanyak adalah 40-60 tahun (kemoterapi 32 (66,7%) dan EGFR-TKI 31 (64,6%) dengan jenis kelamin laki-laki yang mendominasi (kemoterapi 25(52,1%), EGFR-TKI 27 (56,2%). Pasien merokok yang mendapat kemoterapi lini pertama 41,7% dan EGFR-TKI 56,3% dengan IB terbanyak untuk kemoterapi (IB ringan 27,1%) dan untuk EGFR-TKI (IB sedang 22,9%). Jenis histologi adenokarsinoma 95,8% dengan dominasi stage IV 89,6% (kemoterapi 91,7% dan EGFR-TKI 87,5%) disertai tampilan status 2 59,4%. Angka tahan hidup pasien (ATH) 6 bulan 74%, ATH 1 tahun 22,90% dan ATH 2 tahun 6,20%. Masa tengah tahan hidup (MTTH) pasien yang mendapat EGFR-TKI lebih lama sedikit dibandingkan yang mendapat kemoterapi lini pertama (263 hari versus 260 hari.Kesimpulan. Masa tahan hidup 1 tahun pasien KPKBSK non skuamosa yang diterapi EGFR-TKI sedikit lebih lama dibandingkan kemoterapi lini pertama (263 hari vs 260 hari). Sedangkan ATH 1 tahun pasien kemoterapi lini pertama lebih besar dibandingkan EGFR-TKI (25% vs 20,8%). Faktor yang paling mempengaruhi angka tahan hidup adalah stage dengan nilai p<0,05.

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ABSTRACT Introduction. Lung cancer is the type of non-small cell carcinoma (NSCLC) consists of non-squamous and squamous. Non-small cell lung cancer of non squamous types consist of adenocarcinoma and large cell carcinoma. Currently, lung cancer therapy is highly developed of chemotherapeutic agents to targeted therapy especially EGFR-TKI. This study aims to assess the survival rate of NSCLC patients of non-squamous type who receive first line chemotherapy and those who recieve EGFR-TKI therapy at Persahabatan hospital.Methods. This study is a retrospective study between 2010 to 2013 from the medical records of NSCLC patients of non-squmous type who receive first-line chemotherapy and thise who recieve EGFR-TKI.Patients with platinum-based chemotherapy and EGFR-TKI with gefitinib therapy 1x250 mg/day or erlotinib 1x150mg/day. Survival rate assessed from start to erect the diagnosis until the patient dies or when the study is discontinued.Result. From 96 subject of NSCLC patients with non-squamous type consisted of 48 patients who receive first-line chemotherapy, and 48 patients are treate with EGFR-TKI. Based on the characteristics of the patients, most are 40-60 years old (chemotherapy 32 (66.7%) and EGFR-TKI 31 (64.6%) with the male gender that dominates (chemotherapy 25 (52.1%), EGFR-TKI 27 (56.2%). Smoking patients who received first-line chemotherapy are 41.7% and 56.3% of EGFR-TKIs with chemotherapy highest IB (mild IB 27.1%) and for EGFR-TKI (moderate IB are 22.9%). 95.8% of adenocarcinoma histology type with a predominance of stage IV 89.6% (91.7% for chemotherapy and EGFR-TKI 87.5%) with performance status 2 59.4% . Survival rate of patients are 74% for 6 months survival, 1 year survival rate is 22.90% and 2 years survival rate of 6.20%. Median period of survival rate in patients who receiving EGFR-TKI longer than they received first-line chemotherapy (263 days versus 260 days).Conclusion. Median survival rate of non-squamous NSCLC that treated by EGFR-TKI is longer than first-line chemotherapy (263 days vs 260 days). Although 1 year survival rate first-line chemotherapy in patients is greater than EGFR-TKI (25% vs 20.8%). The factors that most influence the survival rate is stages with p value<0.05.;Introduction. Lung cancer is the type of non-small cell carcinoma (NSCLC) consists of non-squamous and squamous. Non-small cell lung cancer of non squamous types consist of adenocarcinoma and large cell carcinoma. Currently, lung cancer therapy is highly developed of chemotherapeutic agents to targeted therapy especially EGFR-TKI. This study aims to assess the survival rate of NSCLC patients of non-squamous type who receive first line chemotherapy and those who recieve EGFR-TKI therapy at Persahabatan hospital.Methods. This study is a retrospective study between 2010 to 2013 from the medical records of NSCLC patients of non-squmous type who receive first-line chemotherapy and thise who recieve EGFR-TKI.Patients with platinum-based chemotherapy and EGFR-TKI with gefitinib therapy 1x250 mg/day or erlotinib 1x150mg/day. Survival rate assessed from start to erect the diagnosis until the patient dies or when the study is discontinued.Result. From 96 subject of NSCLC patients with non-squamous type consisted of 48 patients who receive first-line chemotherapy, and 48 patients are treate with EGFR-TKI. Based on the characteristics of the patients, most are 40-60 years old (chemotherapy 32 (66.7%) and EGFR-TKI 31 (64.6%) with the male gender that dominates (chemotherapy 25 (52.1%), EGFR-TKI 27 (56.2%). Smoking patients who received first-line chemotherapy are 41.7% and 56.3% of EGFR-TKIs with chemotherapy highest IB (mild IB 27.1%) and for EGFR-TKI (moderate IB are 22.9%). 95.8% of adenocarcinoma histology type with a predominance of stage IV 89.6% (91.7% for chemotherapy and EGFR-TKI 87.5%) with performance status 2 59.4% . Survival rate of patients are 74% for 6 months survival, 1 year survival rate is 22.90% and 2 years survival rate of 6.20%. Median period of survival rate in patients who receiving EGFR-TKI longer than they received first-line chemotherapy (263 days versus 260 days).Conclusion. Median survival rate of non-squamous NSCLC that treated by EGFR-TKI is longer than first-line chemotherapy (263 days vs 260 days). Although 1 year survival rate first-line chemotherapy in patients is greater than EGFR-TKI (25% vs 20.8%). The factors that most influence the survival rate is stages with p value<0.05.;Introduction. Lung cancer is the type of non-small cell carcinoma (NSCLC) consists of non-squamous and squamous. Non-small cell lung cancer of non squamous types consist of adenocarcinoma and large cell carcinoma. Currently, lung cancer therapy is highly developed of chemotherapeutic agents to targeted therapy especially EGFR-TKI. This study aims to assess the survival rate of NSCLC patients of non-squamous type who receive first line chemotherapy and those who recieve EGFR-TKI therapy at Persahabatan hospital.Methods. This study is a retrospective study between 2010 to 2013 from the medical records of NSCLC patients of non-squmous type who receive first-line chemotherapy and thise who recieve EGFR-TKI.Patients with platinum-based chemotherapy and EGFR-TKI with gefitinib therapy 1x250 mg/day or erlotinib 1x150mg/day. Survival rate assessed from start to erect the diagnosis until the patient dies or when the study is discontinued.Result. From 96 subject of NSCLC patients with non-squamous type consisted of 48 patients who receive first-line chemotherapy, and 48 patients are treate with EGFR-TKI. Based on the characteristics of the patients, most are 40-60 years old (chemotherapy 32 (66.7%) and EGFR-TKI 31 (64.6%) with the male gender that dominates (chemotherapy 25 (52.1%), EGFR-TKI 27 (56.2%). Smoking patients who received first-line chemotherapy are 41.7% and 56.3% of EGFR-TKIs with chemotherapy highest IB (mild IB 27.1%) and for EGFR-TKI (moderate IB are 22.9%). 95.8% of adenocarcinoma histology type with a predominance of stage IV 89.6% (91.7% for chemotherapy and EGFR-TKI 87.5%) with performance status 2 59.4% . Survival rate of patients are 74% for 6 months survival, 1 year survival rate is 22.90% and 2 years survival rate of 6.20%. Median period of survival rate in patients who receiving EGFR-TKI longer than they received first-line chemotherapy (263 days versus 260 days).Conclusion. Median survival rate of non-squamous NSCLC that treated by EGFR-TKI is longer than first-line chemotherapy (263 days vs 260 days). Although 1 year survival rate first-line chemotherapy in patients is greater than EGFR-TKI (25% vs 20.8%). The factors that most influence the survival rate is stages with p value<0.05.;Introduction. Lung cancer is the type of non-small cell carcinoma (NSCLC) consists of non-squamous and squamous. Non-small cell lung cancer of non squamous types consist of adenocarcinoma and large cell carcinoma. Currently, lung cancer therapy is highly developed of chemotherapeutic agents to targeted therapy especially EGFR-TKI. This study aims to assess the survival rate of NSCLC patients of non-squamous type who receive first line chemotherapy and those who recieve EGFR-TKI therapy at Persahabatan hospital.Methods. This study is a retrospective study between 2010 to 2013 from the medical records of NSCLC patients of non-squmous type who receive first-line chemotherapy and thise who recieve EGFR-TKI.Patients with platinum-based chemotherapy and EGFR-TKI with gefitinib therapy 1x250 mg/day or erlotinib 1x150mg/day. Survival rate assessed from start to erect the diagnosis until the patient dies or when the study is discontinued.Result. From 96 subject of NSCLC patients with non-squamous type consisted of 48 patients who receive first-line chemotherapy, and 48 patients are treate with EGFR-TKI. Based on the characteristics of the patients, most are 40-60 years old (chemotherapy 32 (66.7%) and EGFR-TKI 31 (64.6%) with the male gender that dominates (chemotherapy 25 (52.1%), EGFR-TKI 27 (56.2%). Smoking patients who received first-line chemotherapy are 41.7% and 56.3% of EGFR-TKIs with chemotherapy highest IB (mild IB 27.1%) and for EGFR-TKI (moderate IB are 22.9%). 95.8% of adenocarcinoma histology type with a predominance of stage IV 89.6% (91.7% for chemotherapy and EGFR-TKI 87.5%) with performance status 2 59.4% . Survival rate of patients are 74% for 6 months survival, 1 year survival rate is 22.90% and 2 years survival rate of 6.20%. Median period of survival rate in patients who receiving EGFR-TKI longer than they received first-line chemotherapy (263 days versus 260 days).Conclusion. Median survival rate of non-squamous NSCLC that treated by EGFR-TKI is longer than first-line chemotherapy (263 days vs 260 days). Although 1 year survival rate first-line chemotherapy in patients is greater than EGFR-TKI (25% vs 20.8%). The factors that most influence the survival rate is stages with p value<0.05., Introduction. Lung cancer is the type of non-small cell carcinoma (NSCLC) consists of non-squamous and squamous. Non-small cell lung cancer of non squamous types consist of adenocarcinoma and large cell carcinoma. Currently, lung cancer therapy is highly developed of chemotherapeutic agents to targeted therapy especially EGFR-TKI. This study aims to assess the survival rate of NSCLC patients of non-squamous type who receive first line chemotherapy and those who recieve EGFR-TKI therapy at Persahabatan hospital.Methods. This study is a retrospective study between 2010 to 2013 from the medical records of NSCLC patients of non-squmous type who receive first-line chemotherapy and thise who recieve EGFR-TKI.Patients with platinum-based chemotherapy and EGFR-TKI with gefitinib therapy 1x250 mg/day or erlotinib 1x150mg/day. Survival rate assessed from start to erect the diagnosis until the patient dies or when the study is discontinued.Result. From 96 subject of NSCLC patients with non-squamous type consisted of 48 patients who receive first-line chemotherapy, and 48 patients are treate with EGFR-TKI. Based on the characteristics of the patients, most are 40-60 years old (chemotherapy 32 (66.7%) and EGFR-TKI 31 (64.6%) with the male gender that dominates (chemotherapy 25 (52.1%), EGFR-TKI 27 (56.2%). Smoking patients who received first-line chemotherapy are 41.7% and 56.3% of EGFR-TKIs with chemotherapy highest IB (mild IB 27.1%) and for EGFR-TKI (moderate IB are 22.9%). 95.8% of adenocarcinoma histology type with a predominance of stage IV 89.6% (91.7% for chemotherapy and EGFR-TKI 87.5%) with performance status 2 59.4% . Survival rate of patients are 74% for 6 months survival, 1 year survival rate is 22.90% and 2 years survival rate of 6.20%. Median period of survival rate in patients who receiving EGFR-TKI longer than they received first-line chemotherapy (263 days versus 260 days).Conclusion. Median survival rate of non-squamous NSCLC that treated by EGFR-TKI is longer than first-line chemotherapy (263 days vs 260 days). Although 1 year survival rate first-line chemotherapy in patients is greater than EGFR-TKI (25% vs 20.8%). The factors that most influence the survival rate is stages with p value<0.05.]"

"Siprofloksasin adalah antibiotika kuinolon generasi ketiga yang dianggap sangat poten membunuh bakteri Gramnegatif dan Gram-positif. Penelitian multisenter telah dilakukan untuk pertama kalinya di Indonesia dengan tujuan melihat potensi Siprofloksasin, yaitu di 12 laboratorium mikrobiologi klinik se-Indonesia: Banda Aceh, Padang, Jakarta Bandung, Semarang, Yogyakarta, Solo, Surabaya, Malang, Denpasar dan Manado. Spesimen dari penderita penyakit infeksi yang sudah terseleksi kualitasnya diambil sebagai bahan penelitian. Spesimen tersebut berasal dari darah, cairan tubuh lain, bilasan bronkhus, sputum, usap tenggorok, usap hidung, usap telinga, cairan mata, usap urethra, usap vagina, pus, cairan luka, urin dan feses. Dengan metode cakram antibiotika Siprofloksasin, diperoleh hasil 72-98 % bakteri masih sensitif, sedangkan hanya 61 % dari 22 spesies Acinetobacteri spp. dan 40 % dari 19 spesies Neisseria gonorrhoeae yang masih sensitif. Dengan metode dilusi agar, uji KHM (Konsentrasi Hambat Minimal) menunjukkan 69 ? 98 % bakteri sensitif terhadap Siprofloksasin dan dengan metode E-test antara 78 ? 100 % sensitif. Untuk kuman Acinetobacteri spp. sensitivitasnya berkisar antara 61 ? 70 %, dan untuk Neisseria gonorrhoeae sensitivitasnya antara 89 ? 92 %.

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Invitro activity of . Ciprofloxacin against Gram-negative bacteria isolated from infected patients in Indonesia. Ciprofloxacin the third generation of the quinolone family was claimed very potent against Gram-negative and Grampositive pathogens compared to former generations. The first in-vitro multi centre study has been conducted in Indonesia including 12 clinical microbiology laboratories as follows: Banda Aceh, Padang, Jakarta, Bandung, Semarang, Yogyakarta, Solo, Surabaya, Malang, Denpasar and Manado. Selected specimens from infected persons were chosen to be included in this study such as from blood, body fluids, bronchial washing, sputum, throat, nose, ear, eye, urethra, vagina, pus, wound, urine and feces. The results of ciprofloxacin disk test technique to all 1457 Gramnegative pathogens showed that between 72 ?98 % were susceptible, while against 22 Acinetobacter sp, only 61 % and againt 19 Neiserria gonorrhoeae only 40 % were susceptible. Results of the agar dilution MIC (Minimum Inhibitory Concentrtion) test were between 69 ?98 % susceptible and the E test technique were between 78 ? 100 % susceptible, while against the Acinetobacter were between 61 % and 70 % respectively. N. gonorrhoeae strains was susceptible between 89 % and 92 %."