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"Arranged thematically and covering the entire breadth of the law of carriage of goods by sea, including bills of lading and charterparties, limitation, admiralty claims, and maritime arbitration, this book discusses the underlying principles of contract, agency, tort, and bailment as well as the business of carriage, and shippers' and carriers' obligations, rights and immunities. The scope and application of the Rotterdam Rules is covered in a dedicated chapter, which guides the reader on this important international instrument which was signed in 2009, but is not yet in force. Coverage of the main provisions and changes to be implemented in accordance with the Rotterdam Rules also feature throughout. The underlying principles to documents of carriage, international regulation, and the responsibilities and obligations of the skipper and carrier are all addressed in this single volume resource."

"Diabetes melitus merupakan suatu penyakit kronik yang tidak dapat disembuhkan serta dapat menimbulkan komplikasi serius antara lain gangren diabetik. Gangren diabetik dapat menyebabkan infeksi berat sehingga memerlukan tindakan debridement. Debridement dianggap sebagai metode yang paling cepat dan efisien dalam menangani gangren diabetik. Hal ini menyebabkan pasien perlu rawat inap sehingga membutuhkan banyak uang dan perawatan dalam jangka waktu lama. Hari perawatan yang semakin panjang dan biaya pengobatan yang mahal menjadi salah satu masalah yang harus mendapat perhatian khusus. Penelitian ini merupakan penelitian deskriptif non-eksperimental retrospektif yang bertujuan untuk menganalisis faktor- faktor yang berhubungan dengan tagihan pelayanan debridement gangren diabetik di RS Aisyiyah Bojonegoro tahun 2021. Dari 151 pasien yang memenuhi kriteria didapatkan bahwa pasien gangren diabetik yang menjalani tindakan debridement terbanyak berusia dibawah 60 tahun (66,2%), dengan jenis kelamin terbanyak adalah perempuan (53%), dan derajat terbanyak adalah derajat 1 (51,7%). Rata-rata lama hari rawat sebesar 4,72 hari. Dengan minimal lama rawat 2 hari dan maksimal lama rawat 13 hari. Dari hasil penelitian didapatkan tagihan lebih dibanding ina-cbgs sebesar 37 kasus pada derajat I, 6 kasus pada derajat II, dan 24 kasus pada derajat III. Sehingga dari jumlah 151 pasien yang dirawat dengan debridement gangren diabetik didapatkan 67 kasus dimana tagihan rumah sakit lebih tinggi (defisit) dibanding ina-cbgs. Hasil defisit tersebut terdapat pada semua kelas perawatan dan semua tingkat keparahan kecuali pada kelas 2 derajat I dan III serta pada kelas 1 derajat II dimana didapatkan hasil surplus dibanding ina-cbgs. Berdasarkan hasil penelitian didapatkan P-Value <0,05 adalah pada tingkat keparahan, kepatuhan fornas, lama rawat dan DPJP yang berarti bahwa terdapat hubungan yang bermakna antara tingkat keparahan, kepatuhan fornas, lama rawatan, dan DPJP dengan total tagihan rill pasien debridement gangren diabetik. Variabel yang paling dominan mempengaruhi total tagihan pasien adalah lama rawat yang memiliki nilai Exp (β) 13.108 artinya semakin lama pasien dirawat maka akan semakin menaikan total tagihan riil pasien debridement gangren diabetik.

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Diabetes mellitus is a chronic disease that cannot be cured and can cause serious complications, including diabetic gangrene. Diabetic gangrene can cause severe infection that requiring debridement. Debridement is considered the fastest and most efficient method of treating diabetic gangrene. This causes the patient to be hospitalized, which requires a lot of money and long-term care. Longer treatment days and expensive medical expenses are problems that need special attention. This research is a retrospective non- experimental descriptive study that aims to analyze factors related to the bill for diabetic gangrene debridement services at Aisyiyah Bojonegoro Hospital in 2021. Of the 151 patients who met the criteria, it was found that most diabetic gangrene patients who underwent debridement were aged under 60 years (66.2%), with the most sex being female (53%), and the most degree being grade 1 (51.7%). The average length of stay was 4.72 days. With a minimum length of stay of 2 days and a maximum length of stay of 13 days. From the results of the study, it was found that the bill was more than ina- cbgs by 37 cases at degree I, 6 cases at degree II, and 24 cases at degree III. So that from a total of 151 patients treated with diabetic gangrene debridement, there were 67 cases where hospital bills were higher (deficit) than ina-cbgs. The deficit results were found in all treatment classes and all levels of severity except in class 2 degrees I and III and in class 1 degree II where a surplus was obtained compared to ina-cbgs. Based on the results of the study, it was found that P-Value <0.05 was at the level of severity, fornas compliance, length of stay and DPJP which means that there was a significant relationship between severity, fornas compliance, length of stay, and DPJP with the total real bills of diabetic gangrene debridement patients. The most dominant variable affecting the patient's total bill is the length of stay which has an Exp (β) value of 13,108 meaning that the longer the patient is treated, the more the total real bill will increase in patients with diabetic gangrene debridement."

"Penyakit Jantung Bawaaan (PJB) Tetralogy of Fallot (TOF) merupakan PJB sianotik (biru) terbanyak. Tatalaksana definitif operasi sedini mungkin. Hampir semua pembiayaan menggunakan BPJS Kesehatan berdasarkan tarif INA-CBG. Adanya selisih negatif tarif INA-CBG tahun 2016 dengan tagihan perawatan operasi TOF menyebabkan banyak rumah sakit tidak mengoperasi dan merujuk ke RSJPD Harapan Kita. Dengan adanya tarif INA-CBG terbaru tahun 2023 yang mengalami kenaikan, diperlukan penelitian apakah terdapat selisih negatif. Perlu dianalisa faktor yang berhubungan dengan tagihan perawatan serta kepatuhan Clinical Pathway (CP) TOF. Penelitian observasional deskriptif cross sectional mengambil sampel pasien perawatan operasi total koreksi TOF tahun 2022 sejumlah 82 pasien. Hasil penelitian didapatkan sebagian besar usia ≥1 tahun, perempuan, status gizi normal, ada diagnosa sekunder, severitas PPK I (ringan) dan INA-CBG II (sedang), tidak ada komplikasi, kelas III, median lama CPB 103,5 menit dan AoX 55 menit, lama rawat post operasi 6 hari dan total 8 hari. Faktor yang berhubungan dengan tagihan perawatan adalah komplikasi, kelas rawat dan lama rawat CP. Hal yang belum sesuai dengan CP TOF yaitu lama rawat, pemeriksaan laboratorium, radiologi, pemakaian obat, alkes dan BMHP. Masih terdapat selisih negatif antara total tagihan perawatan pasien operasi total koreksi TOF tahun 2022 dengan total tarif INA-CBG terbaru tahun 2023.

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Tetralogy of Fallot (TOF) is the most common cyanotic Congenital Heart Disease (CHD). Definitive management is surgery earliest as possible. Almost all financing uses BPJS Kesehatan based on INA-CBG rate. Negative difference between the 2016 INA-CBG rates and TOF surgery treatment bill make many hospitals not operating and refering to Harapan Kita Hospital. With increasing in the latest 2023 INA-CBG rates, research for negative difference is needed. Analyzing factors related to care bills and adherence to TOF Clinical Pathway (CP) is studied too. This cross-sectional descriptive observational study took a sample of 82 patients undergoing TOF total  correction in 2022. Results showed that most were aged ≥1 year, female, normal nutritional status, had secondary diagnoses, severity of PPK I (mild) and INA-CBG II (moderate), no complications, class III, median duration of CPB 103.5 minutes and AoX 55 minutes, length of postoperative care 6 days and total of 8 days. Factors related to treatment bills are complications, class of care and CP length of care. Things not in accordance with the TOF CP are length of stay, laboratory, radiology, drug, medical equipment and BMHP use. There is still negative difference between the 2022 TOF total correction treatment patient bills and the latest 2023 INA-CBG rate."

"Skripsi ini menganalisis sengketa pajak yang terjadi diantara Direktorat Jenderal Pajak dengan KSO ABC terkait penentuan tanggal pembuatan faktur pajak. Sengketa pajak tersebut timbul disebabkan oleh perbedaan interpretasi dalam menafsirkan frasa “menyampaikan tagihan” yang termuat di dalam Pasal 2 ayat (1) huruf d PER DJP 24/2012. Adanya sengketa pajak tersebut, mengindikasikan bahwa terdapat ketidakselarasan antara peraturan dengan teori sehingga menimbulkan permasalahan pada praktiknya. Peneliti tertarik untuk melakukan penelitian mendalam mengenai kasus sengketa pajak tersebut yang ditinjau berdasarkan asas kepastian hukum dan asas substance over form. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan penalaran secara induktif. Berdasarkan tujuan dan manfaatnya penelitian ini tergolong kedalam penelitian deskriptif dan murni. Hasil dari penelitian adalah frasa “menyampaikan tagihan” pada peraturan tersebut kurang memiliki kepastian hukum, karena pada praktiknya peraturan tersebut menimbulkan perbedaan penafsiran antara fiskus dengan wajib pajak, hingga memunculkan sengketa Banding di Pengadilan Pajak. Ditinjau berdasarkan asas substance over form frasa “menyampaikan tagihan” yang menimbulkan multitafsir, dapat dianalisis menggunaka metode textualism yang mengacu pada makna katanya. KBBI digunakan sebagai dasar acuan untuk melihat makna kata dari Frasa “tagihan”, frasa tersebut bermakna hasil menagih atau uang dan sebagainya yang harus ditagih. Dengan demikian, menyampaikan tagihan harus dikaitkan dengan dokumen yang memuat sejumlah uang yang ditagih, sehingga pada saat tersebut KSO ABC harus membuat faktur pajaknya.

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This thesis analyzes tax disputes that occur between the Directorate General of Taxes and KSO ABC regarding the determination of the date of making tax invoices. The tax dispute arose due to differences in interpretation in interpreting the phrase "conveying bills" contained in Article 2 paragraph (1) letter d of the DGT Regulation 24/2012. The existence of the tax dispute indicates that there is a misalignment between the regulations and theories, causing problems in practice. Researchers are interested in conducting in-depth research on the tax dispute case which is reviewed based on the principle of legal certainty and the principle of substance over form. This research uses a qualitative approach by conducting reasoning inductively. Based on its purpose and benefits, this research is classified as descriptive and pure research. The result of the study is that the phrase "conveying bills" in the regulation lacks legal certainty, because in practice the regulation creates differences in interpretation between the fiscus and the taxpayer, giving rise to an Appeal dispute in the Tax Court. Reviewed based on the principle of substance over form the phrase "conveying the bill" that gives rise to multiple interpretations, it can be analyzed using the method of textualism which refers to the meaning of the word. KBBI is used as a reference basis to see the meaning of the word from the phrase "bill", the phrase means the result of billing or money and so on that must be billed. Thus, conveying the bill must be associated with a document containing the amount of money billed, so at that time the ABC KSO must make its tax invoice."