4 research outputs found

    Akuntabilitas Pengelolaan Dana Desa (Studi Pengelolaan Dana Desa di Desa Kutoharjo Kecamatan Pati Kabupaten Pati Tahun 2015)

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    ABSTRAK AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pengelolaan Dana Desa di Desa Kutoharjo Kecamatan Pati Kabupaten Pati Tahun 2015) Muhammad Dadang Isnandar NIM: F1315113 Penelitian ini bertujuan untuk mendiskripsikan tingkat akuntabilitas pengelolaan dana desa di Desa Kutoharjo Kecamatan Pati Kabupaten Pati Tahun 2015. Penerapan akuntabilitas didasarkan pada jenis akuntabilitas menurut LAN dan BPKP, yakni akuntabilitias keuangan, akuntabilitas manfaat dan akuntabilitas prosedural. Penelitian memakai pendekatan kualitatif dengan peraturan pelaksanaan sebaai pembanding. Pengumpulan data dilakukan dengan teknik wawancara kepada para perangkat desa. Responden wawancara ditentukan dengan teknik purposive sampling yaitu perangkat desa yang berhubungan langsung dengan pelaksanaan dana desa tahun anggaran 2015. Hasil penelitian menunjukkan bahwa pelaksanaan pengelolaan Dana Desa Kutoharjo Tahun 2015 telah sesuai dengan prosedur yang telah ditetapkan, baik terhadap peraturan perundang-undangan maupun peraturan pelaksanaan yang mengatur lebih rinci. Pelaksanaan pengelolaan dana desa di Desa Kutoharjo Kecamatan Pati Kabupaten Pati Tahun 2015 juga telah memenuhi prinsip akuntabilitias keuangan, akuntabilitas manfaat dan akuntabilitas prosedural. Kata Kunci: dana desa, desa, keuangan desa, akuntabilitas, keterbukaa

    SUBJECT AND AUTHOR INDEXS

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    SUBJECT INDEX IJBE VOLUME 2access credit, 93acquisition, 177AHP, 61, 82, 165arena simulation,43BMC, 69Bojonegoro, 69brand choice, 208brand image, 208brand positioning, 208bullwhip effect, 43burger buns, 1business synergy and financial reports, 177capital structure, 130cluster, 151coal reserves, 130coffee plantation, 93competitiveness, 82consumer behaviour, 33consumer complaint behavior, 101cooking spices, 1crackers, 1cross sectional analytical, 139crosstab, 101CSI, 12direct selling, 122discriminant analysis, 33economic value added, 130, 187employee motivation, 112employee performance, 112employees, 139EOQ, 23farmer decisions, 93farmer group, 52financial performance evaluation, 187financial performance, 52, 177financial ratio, 187financial report, 187fiva food, 23food crops, 151horticulture, 151imports, 151improved capital structure, 177IPA, 12leading sector, 151life insurance, 165LotteMart, 43main product, 61marketing mix, 33, 165matrix SWOT, 69MPE, 61multiple linear regression, 122muslim clothing, 197Ogun, 139Pangasius fillet, 82Pati, 93pearson correlation, 101perceived value, 208performance suppy chain, 23PLS, 208POQ, 23portfolio analyzing, 1product, 101PT SKP, 122pulp and papers, 187purchase decision, 165purchase intention, 33remuneration, 112re-purchasing decisions, 197sales performance, 122sawmill, 52SCOR, 23sekolah peternakan rakyat, 69SEM, 112SERVQUAL, 12Sido Makmur farmer groups, 93SI-PUHH Online, 12small and medium industries (IKM), 61socio-demographic, 139sport drink, 208stress, 139supply chain, 43SWOT, 82the mix marketing, 197Tobin’s Q, 130trade partnership, 52uleg chili sauce, 1 AUTHOR INDEX IJBE VOLUME 2Achsani, Noer Azam, 177Andati, Trias, 52, 177Andihka, Galih, 208Arkeman, Yandra, 43Baga, Lukman M, 69Cahyanugroho, Aldi, 112Daryanto, Arief, 12David, Ajibade, 139Djoni, 122Fahmi, Idqan, 1Fattah, Muhammad Unggul Abdul, 61Hakim, Dedi Budiman, 187Harianto, 93Hartoyo, 101Homisah, 1Hubeis, Musa, 112Hutagaol, M. Parulian, 93Jaya, Stevana Astra, 93Juanda, Bambang, 52Kirbrandoko, 122, 208Manurung, E. Batara, 130Mukhlis Yusuf, Ahmad, 1Najib, Mukhamad, 165, 197Noor Yuliati, Lilik, 208Nugraha, Artadi, 23Nuryartono, Nunung, 151Oktaviani, Rina, 122Prasetyo, Andrie, 101Primadona, Fitry, 165Qaulan Tsaqiela, Bimahri, 43Ramadhan, Arfin, 82Ridho Nurrochmat, Dodik, 33Rifin, Amzul, 23, 151Rusolono, Teddy, 12Sanim, Bunasor, 43Saptono, Imam Teguh, 130Satria, Arief, 61Setiawan, Indarto, 197Simanjuntak, Mangatas, 12Siregar, Hermanto, 130Suharjo, Budi, 197Sukandar, Dadang, 187Sukardi, 23Sumarwan, Ujang, 33, 165Suprayitno, Gendut, 61Suwandi, Ruddy, 82Syahran, Rinaldi, 187Syarief, Rizal, 69Tinaprila, Netti, 101Trilaksani, Wini, 82Ulfah, Iffatul, 33Wahyudi, Imam, 151Widyatami, Sarah, 52Wijayanto, Hari, 112Wiska, Friesgina, 69Zen, Novian, 177</p

    Peroral Endoscopic Myotomy in a Patient with Achalasia Cardia with Prior Heller's Myotomy

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    Achalasia cardia is an esophageal myenteric plexus disorder characterized by absence of or incomplete lower esophageal sphincter relaxation and esophageal aperistalsis; Heller's myotomy is the main treatment of choice due to a lower failure rate. Recently, peroral endoscopic myotomy (POEM) has been reported as an alternative treatment for Achalasia due to persistent symptoms after Heller's myotomy. An Indian male, aged 18 years, was admitted to the hospital due to dysphagia which had started more than 3 years ago. He also complained of occasional regurgitation and retrosternal pain with Eckardt score 6. Heller's myotomy was performed 2 years ago. Barium swallow showed Achalasia cardia and upper gastrointestinal endoscopy found liquid residue and resistance at the gastroesophageal junction. Esophageal manometry is concluded as Achalasia cardia type II with a median integrated relaxation pressure (IRP) of 25.6 mm Hg. He underwent POEM; with the help of a submucosal tunnel, an extension of up to 1 cm beyond the gastroesophageal junction could be achieved with a posterior orientation of myotomy. There were no adverse events after the POEM procedure. He was treated with a soft diet for 10 days and other supportive treatments. Following POEM, barium swallow showed a significant improvement and esophageal manometry exhibited that the basal lower esophageal sphincter pressure was normal with complete relaxation on swallowing and normal median IRP. The post-procedure Eckardt score was 0. We reported an Achalasia patient who received POEM after unsuccessful Heller's myotomy and showed clinical improvement. © 2020 The Author(s). Published by S. Karger AG, Basel

    Surveillance of Helicobacter pylori antibiotic susceptibility in Indonesia: Different resistance types among regions and with novel genetic mutations

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    Information regarding Helicobacter pylori antibiotic resistance in Indonesia was previously inadequate. We assessed antibiotic susceptibility for H. pylori in Indonesia, and determined the association between virulence genes or genetic mutations and antibiotic resistance. We recruited 849 dyspeptic patients who underwent endoscopy in 11 cities in Indonesia. E-test was used to determine the minimum inhibitory concentration of five antibiotics. PCR-based sequencing assessed mutations in 23S rRNA, rdxA, gyrA, gyrB, and virulence genes. Next generation sequencing was used to obtain full-length sequences of 23S rRNA, infB, and rpl22. We cultured 77 strains and identified 9.1 with clarithromycin resistance. Low prevalence was also found for amoxicillin and tetracycline resistance (5.2 and 2.6, respectively). In contrast, high resistance rates to metronidazole (46.7) and levofloxacin (31.2) were demonstrated. Strains isolated from Sumatera Island had significantly higher metronidazole resistance than those from other locations. Metronidazole resistant strains had highly distributed rdxA amino acid substitutions and the 23S rRNA A2143G mutation was associated with clarithromycin resistance (42.9). However, one strain with the highest MIC value had a novel mutation in rpl22 without an A2143G mutation. Mutation at Asn-87 and/or Asp- 91 of gyrA was associated with levofloxacin-resistance and was related to gyrB mutations. In conclusions, although this is a pilot study for a larger survey, our current data show that Indonesian strains had the high prevalence of metronidazole and levofloxacin resistance with low prevalence of clarithromycin, amoxicillin, and tetracycline resistance. Nevertheless, clarithromycin- or metronidazole-based triple therapy should be administered with caution in some regions of Indonesia. © 2016 Miftahussurur et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
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