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"Flouride intrusion into enamel surface is one of the important factors of success in topical flouridation. Objective: to compare EDX and flourescence measurement methods of flouride intrusion into enamel surface after anchovy application. Methods: 5 extracted impacted third molars were immersed in sterile saline solution for 24 hours. The buccal surfaces of the teeth were painted with nail varnish, and a window of 5 mm2 at the center of each surface was left unpainted. Dried anchovies from the market were heated and powdered, and 5 g of this anchovy powder was diluted in 100 ml deionized distilled water to prepare an anchovy solution. The teeth were immersed in the anchovy solution for 5 min twice a day with 3 hours intervals. Immersions were repeated for 9 days. After immersion, the teeth were cut transversally through the window. The occlusal portions of the specimens were prepared for microscopic slides at ± 40um thickness. The cervical portions of the teeth were used as EDX specimens. Olympus BX41TF Fluorescence microscope was used to measure flourescence bandwidth. LEO scanning electron microscope with micro analyzer was used to measure flouride intrusion. Increment steps of 5um from outer edge of the enamel to inner side were used as the points of EDX analysis. Paired t-test was used to analyze the intrusion results. Results: Flouride intrusion depth measured using the flourescence method was 11.49 ± 0.71 um, while from the results of EDX analysis the average depth of flouride intrusion was 20.24 ± 0.57 um. Statistical analysis showed significant difference between the two methods. Conclusion: Intrusion measurement using EDX analysis gives higher flouride intrusion than the flourescence method."

"X-ray Fuorescence spectrometry semakin sering digunakan dalam bidang geokimia. X-Fuorescence spectrometry dikategorikan menjadi dua yakni ? WDXRF (wavelenght ? dispersive X- ray fluorescence spectrometer) dan EDXRF (energy-dispersive X ? ray fluorescence spectrometer). WDXRF dapat berbentuk sebagai sequential spectrometer, simultaneous spectrometer atau kelebihan dari kelebihan keduanya dikombinasikan menjadi satu perangkat yakni hibrid instrument. Masing-masing instrumen XFA mempunyai karakteristika dan kekhusussan dalam penggunaan. Penelitian ini menggunakan sequential spectrometer PW 1450 untuk menganalisis major, minor and trace elements dalam sample. Untuk mengkalibrasi PW 1450 digunakan 30 standar internasional dan 66 standar dari Institut für Mineralogie der Uni. Köln, Germany, yang telah diketahui konsentrasi masing-masing unsurnya. Interelement dan matrix effects dihilangkan dengan cara mencocokkan matrix pada sample dan standar, pengenceran, penambahan konsentrasi unsur-unsur yang dimaksud dalam jumlah tertentu, dan koreksi secara matematik pada saat analisis sedang berlangsung. Ujicoba pada dua sampel dan deskripsi statistik dengan standard deviation dan coefficient of variant menunjukkan bahwa XFA cukup akurat untuk beberapa unsur terutama unsur mayor, tetapi untuk Mg, Ca, K, Na, P, S, Co, Rb, Zn, Ni, Ba, Pb sensivitasnya masih lebih rendah dibandingkan dengan Atomic Absorpsion Spectrometry (AAS), Flame Emission Spectrometer (FES), Inductively Coupled Plasma (ICP) dan photometer.

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Wavelenght?Dispersive X-Ray Flourescence Accuration. X-Fuorescence spectrometry is a method, which is increasingly applied in the geochemical analysis. X-Fuorescence spectrometry is classified under two categories ? WDXRF (wavelenght ? dispersive X-ray fluorescence spectrometer) and EDXRF (energy-dispersive X ? ray fluorescence spectrometer). WDXRF can be configured as a sequential spectrometer , a simultaneous spectrometer or a hibrid instrument, which combines the advantages of the simultaneous and sequential spectrometers into one instrument. Each instrument is different in some characteristics, and each has applications for which it is specifically suited. In this investigation sequential spectrometer PW 1450 was used to analyze the major, minor and trace elements in the samples. The standards used in calibrating the PW 1450 for the analysis of all samples are materials of known composition (30 internatioanal standards and 66 standards from Institut für Mineralogie der Uni. Köln, Germany). Interelement and matrix effects are treated by matrix matching of samples and standards, dilution, preconcentration of the element of interest, and mathematic corrections during data analysis. The examination of two samples and the statistic description using standard deviation and coefficient of variant show that the XFA is accurate enaugh for many elements, especially for the major elements, but for Mg, Ca, K, Na, P, S, Co, Rb, Zn, Ni, Ba, Pb in comparison with Atomic Absorpsion Spectrometry (AAS), Flame Emission Spectrometer (FES), Inductively Coupled Plasma (ICP) and photometer it is less sensitive. It is posible to devaluate the errors by using coefficient of variant and standard deviation."

"Pada lembaga keuangan perbankan, kredit macet merupakan persoalan serius. Salah satu upaya bank untuk menanggulangi kredit macet tersebut dengan melakukan penyelesaian secara damai berdasarkan kesepakatan antara bank dengan debitor yang masih mempunyai itikad baik dalam menyelesaikan pinjamannya, Alternatif penyelesaian kredit macet secara paksa dapat dilakukan dengan jalan menyerahkan piutang¬piutang negara tersebut kepada Pengadilan negeri untuk dimintakan upaya eksekusi atas objek jaminan kredit atau menyerahkan permasalahan kredit melalui lelang oleh DJKN. Lelang eksekusi Hak Tanggungan yang dimintakan oleh pemegangnya sangat jarang terjadi, hal ini karena terkadang sulitnya proses pengosongan objek lelang serta keengganan dari pemohon lelang untuk membuat surat pernyataan bersedia bertanggung jawab apabila timbul gugatan,yang sering menjadi permasalahan adalah jika objek lelang ternyata adalah milik pihak ke tiga sehingga objek tidak dapat dilakukan lelang eksekusi.Tesis ini membahas tentang alternatif penyelesaian kredit maces melalui eksekusi objek Hak Tanggungan di Direktorat Jenderal Kekayaan Negara dengan studi kasus di Kantor Wilayah V DJKN Bandar Lampung. Penulis berkesimpulan bahwa penyelesaian kredit macet melalui eksekusi objek jaminan kredit di Direktorat Jenderal Kekayaan Negara telah banyak membantu dalam menyelesaikan permasalahan kredit macet. Hal ini dikarenakan penyelesaian masalah kredit maces melalui lelang lebih cepat dan efektif.Metode penelitian yang digunakan adalah kepustakaan bersifat yuridis normatif dengan cara mempelajari berbagai literatur dan peraturan perundangan yang berkaitan dengan penelitian ini, hasil penelitian dituangkan dalam simpulan berbentuk Deskriptif Analistis dengan harapan dapat menjadi rekomendasi untuk meningkatkan minat masyarakat untuk memanfaatkan jasa lelang dalam menyelesaikan masalah kredit macet serta meningkatkan kinerja Direktorat Jenderal Kekayaan Negara khususnya di Kantor Wilayah V Bandar Lampung untuk lebih meningkatkan pelayanan pada masyarakat dibidang lelang.

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In certain banking financial institutions, non-performing loans or bad debts are considered to be a serious banking problem. This is because the banks are facing fresh capital difficulties due to the continuing scarce of capital. That is the reason why the non-performing loans are to be dealt with effectively, so that banking operations would not be in jeopardy. One way for banks to deal with this problem is through negotiated settlement that is a credit settlement based on agreement between the Bank and the debtor who is still having good faith in settling its loans. On the other hand, a forced settlement to the bad debts still can be done through the submission of the State receivables to the local District Court in order to apply to the Court to execute the credit security object. It can also be done alternatively through the auction of the object by the Directorate General of State Wealth. The execution through the auction of fiduciary rights is in fact seldom happen. This is because wide spread perception in the society that bad debt settlement through fiduciary rights auction is so bureaucratic and a difficult process. In most cases, the object to be auctioned is difficult to be freed from a third party physical control, especially when it is jointly owned by the third party. In this case, the realization of the auction is very much problematic. In other cases, the applicant of the auction is generally not willing to make statutory declaration that he or she be responsible should there be a law suit on this matter in the Court.

This thesis will try to analyze alternative settlement of non-performing loans (bad debts) through the execution of credit security object (fiduciary rights) held by the Dir.Gen. of State Wealth (a case study at the Regional Office V of the DGSW in Bandar Lampung).

The Author concludes that the settlement of bad debts through the execution of credit security object is in reality a good way in settling the non-performing loans. This is due to the fact, that this kind of settlement is generally faster and effective. Auction document is legally an authentic act and in the same time can be used as a legal basis for the transfer of land rights or the change of owners name.

This thesis applies library research method, with juridical and normative approach to the literature and relevant legal documents. The research is reported in the form of evaluative findings and analytical conclusions. It is hoped that this study would serve as a practical recommendation for the public in settling bad debts through the auction of credit security object held by Dir. Gen. of State Wealth. At the same time, it is also hoped that this would enhance the working performance of Dir. Gen. of State Wealth in general."

"Putusan Banding yang dijadikan studi kasus pada penelitian ini terkait dengan sengketa penafsiran dalam hal penerapan ketentuan pajak penghasilan atas pembebanan kerugian yang timbul dari piutang tak tertagih. Bank XYZ mengakui adanya kerugian dari piutang tak tertagih melalui pembentukan cadangan yang telah dibentuk pada tahun-tahun sebelumnya, sedangkan pada saat melakukan penghapusan piutang, kerugian tersebut dibebankan kepada perkiraan cadangan sehingga tidak mempengaruhi pos biaya pada laporan laba rugi. Di sisi lain, pemeriksa berpendapat bahwa pencadangan dan penghapusan merupakan dua peristiwa yang berbeda, sehingga pada saat melakukan penghapusan piutang tak tertagih, Bank XYZ harus memenuhi persyaratan sebagaimana diatur dalam ketentuan perpajakan. Hasil penelitian menunjukkan bahwa putusan Majelis Hakim yang mengabulkan seluruh permohonan banding telah memenuhi asas kepastian hukum dalam memutus sengketa yang terjadi antara Bank XYZ dengan pihak otoritas perpajakan, khususnya dari segi pendefinisian atau penafsiran. Hal ini dikarenakan putusan Majelis Hakim telah tepat dan sesuai dalam penerapan ketentuan perpajakan mengenai pembebanan atas kerugian piutang tak tertagih bagi industri perbankan, khususnya Bank XYZ.

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Appeal Verdict which are used as case studies in this study are related to interpretation disputes in terms of the application of income tax provisions to the imposition of losses arising from uncollectible accounts. Bank XYZ recognizes losses from uncollectible receivables through the formation of reserves that have been formed in previous years, while at the time of elimination of accounts receivable, the loss is charged to the estimated reserves so as not to affect the cost of income statement. On the other hand, the examiner is of the opinion that the reserves and deletions are two different events, so that when carrying out the elimination of uncollectible accounts, XYZ Bank must fulfill the requirements as stipulated in the tax provisions. The results of the study indicate that the Judges decision that granted all appeal requests fulfilled the principle of legal certainty in deciding disputes that occurred between Bank XYZ and the tax authorities, especially in terms of defining or interpreting. This is because the Judges decision is appropriate and appropriate in the application of tax provisions regarding the imposition of losses on bad debts for the banking industry, especially Bank XYZ."

"Perlakuan akuntansi atas penyisihan pencadangan piutang tak tertagih mengalami perubahan cukup signifikan, sejak diterapkan Pernyataan Standar Akuntansi Keuangan 71 yang berlaku efektif pada tanggal 1 Januari 2020, terutama pada metode perhitungan atas Cadangan Kerugian Penurunan Nilai (CKPN). Metode perhitungan atas CKPN pada PSAK 71, menggunakan expected loss dengan sifat forward-looking. Atas perubahan ketentuan akuntansi tersebut, belum diiringi dengan perubahan Peraturan Menteri Keuangan (PMK) No. 81 tahun 2009 dan PMK No. 219 tahun 2012. Hal ini menimbulkan permasalahan untuk ditinjau secara lebih lanjut. Salah satu perusahaan yang terdampak dengan perubahan ini adalah PT XYZ. Penelitian ini bertujuan menganalisis implikasi yang ditimbulkan atas perbedaan perlakuan secara akuntansi dan pajak atas penyisihan piutang tak tertagih pada PT XYZ tahun 2022. Penelitian ini menggunakan pendekatan kualitatif. Teknik analisis dalam pengumpulan data yang digunakan adalah metode deskriptif. Pada penelitian ini, data diperoleh melalui studi literatur dan wawancara mendalam terhadap beberapa narasumber yang relevan. Hasil penelitian ini menunjukkan bahwa penerapan PSAK 71 cenderung menaikkan CKPN yang dimiliki perusahaan. Selanjutnya, dikarenakan PT XYZ merupakan industri yang diperbolehkan untuk melakukan pembebanan atas pencadangan piutang secara pajak, maka perbedaan yang terjadi terdapat pada selisih besar CKPN menurut akuntansi dan pajak. Dengan demikian, atas penerapan PSAK 71, akan berpengaruh terhadap koreksi fiskal pada CKPN yang menjadi lebih besar, dibandingkan saat penerapan PSAK 55.

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The accounting treatment for the provision for allowance for doubtful accounts has changed significantly, since the implementation of Statement of Financial Accounting Standards 71 ​​which became effective on January 1, 2020, especially in calculating Allowance for Impairment Losses (CKPN). The calculation method for CKPN in PSAK 71 uses expected loss with forward-looking characteristics. The change in accounting provisions has not been followed by a change in Minister of Finance Regulation (PMK) No. 81 of 2009 and PMK No. 219 of 2012. This raises issues for further review. One of the companies affected by this change is PT XYZ. This study aims to analyze the implications arising from differences in accounting and tax treatment of allowance for doubtful accounts at PT XYZ in 2022. This research uses a qualitative approach. The analysis technique used in data collection is the descriptive method. This study obtained data from literature studies and in-depth interviews with several relevant sources. This study's results indicate that applying PSAK 71 tends to increase the company's CKPN. Furthermore, because PT XYZ is an industry that is allowed to charge for provisioning receivables taxably, the difference that occurs is in the large difference in CKPN according to accounting and tax. Thus, the implementation of PSAK 71 will affect the fiscal correction in the CKPN which becomes larger, compared to the implementation of PSAK 55."