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Abstrak :
Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh Kantor Akuntan Publik XNM atas akun pendapatan di PT LPG yang merupakan perusahaan yang bergerak di bidang perkebunan, perindustrian, dan perdagangan dengan komoditas utama yang dihasilkan adalah teh. PT LPG menggunakan SAK ETAP. Prosedur audit yang dilakukan kepada PT LPG meliputi prosedur risk assessment, prosedur substantif test of control dan test of detail. Prosedur risk assessment dilakukan dengan memberikan kuesioner kepada manajemen perusahaan yang berisi pertanyaanpertanyaan terkait strategi bisnis, analisis risiko, dan analisis fraud yang telah dan akan dilakukan oleh perusahaan. Prosedur test of control dilakukan dengan mengobservasi dan meminta keterangan kepada personil yang ada di unit produksi PT LPG. Kemudian prosedur substantif test of detail dilakukan dengan menguji asersi occurrence, accuracy, completeness, dan cut-off. Secara keseluruhan, praktik yang dilakukan oleh KAP XNM telah sesuai dengan teori yang berlaku walaupun terdapat perbedaan urutan dan prosedur yang dilakukan. Namun, perbedaan tersebut dilakukan atas justifikasi dan pengalaman auditor sehingga tetap dapat memenuhi tujuan audit. ......The purpose of this internship report is to assess the audit procedures performed by the XNM Public Accounting Firm on the income account at PT LPG, a firm that engages in plantation, industrial, and trade with tea as its main product. SAK ETAP is used by PT LPG. Risk assessment methods, substantive test of control processes, and tes are among the audit methods that will be examined on PT LPG. The risk assessment technique is carried out by distributing a questionnaire to the firm's management that contains questions on business strategy, risk analysis, and fraud analysis that has been and will be carried out by the organization. The control technique is tested by monitoring and eliciting information from people in the PT LPG manufacturing unit. The substantive test of detail procedure is next performed, which includes testing the assertions of occurrence, accuracy, completeness, and cut-off. Overall, KAP XNM's practice is consistent with the applicable theory, albeit there are variances in the sequence and processes used. However, the difference is made based on the auditor's reason and experience to ensure that the audit goals are met.

Abstrak :
Diabetes mellitus (DM) is a complex and chronic metabolic disorder leading to many complications. One of the most common complications of DM is diabetic neuropathy. There are many studies exploring corneal sensitivity as a potential marker of diabetic neuropathy. This review aims to explore association between corneal sensitivity and diabetic neuropathy. In diabetic neuropathy, corneal sensitivity is impaired due to low level of corneal nerve trophic factors, impaired sensory nerve fibers, and lost communication of dendtritic cell. In diabetic patients, this condition can be assessed by several techniques, such as Cochet Bonnet aesthesiometry, non-contact corneal aesthesiometry, and confocal microscopy. Few promising therapeutic targets for impaired corneal sensitivity include stem cell and growth factor therapy that can be used to prevent complication in patient with diabetic neurotrophic keratopathy. Impaired corneal sensitivity serve as a potential marker of diabetic neuropathy. Doctors, opthalmologists and internists, should anticipate the possibility of observing the following changes in diabetic patients with neuropathy by using corneal sensitivity assessment test.

Abstrak :
Jumlah lanjut usia dengan Penyakit Pam Obstruktif Kronik yang melakukan perjalanan penerbangan jarak tempuh lama seperti jemaah Haji semakin banyak. Kondisi lingkungan di ketinggian meningkatkan risiko kejadian hipoksia pada lanjut usia dengan PPOK. Tujuan penelitian ini adalah untuk mengevaluasi pengaruh latihan fisik Apolap (Aerobik, Peregangan Otot, dan Latihan Pemapasan) secara teratur pada lanjut usia dengan penyakit pam obstruktif kronik sebagai persiapan penerbangan jarak tempuh lama. Sebanyak 20 orang lanjut usia dengan diagnosis PPOK yang datang ke Poliklinik RSAU dr. Esnawan Antariksa diberikan latihan fisik Apolap tiga kali seminggu selama 4 minggu. Pemeriksaan spirometri, saturasi oksigen, dan nilai CAT dilakukan sebelum dan sesudah intervensi. Dari 20 responden, 17 pasien menyelesaikan peneiirian. Hasil penelitian menunjukan latihan fisik Apolap tidak menunjukan basil berma1cna pada variabel spirometri FEVI (p=O,570) dan FVC (p=0,156) dan menunjukan hasil berma1cna pada variabel saturasi oksigen (p=O,032), dan nilai CAT (p=O,OOO). Latihan fisik Apolap tidak menghasilkan perubahan yang berma1cna pada variabel spirometri (FEVI dan FVC) tetapi menghasilkan perubahan bermakna untuk variabel saturasi oksigen dan nilai CAT. ......The number of elderly with Chronic Obstructive Pulmonary Disease who travel by plane in a long-haul flight like Hajj pilgrims has increased. High-altitude environment increased the risk of hypoxia in elderly patients with COPD. The aim of this study was to evaluate the influence Apolap physical exercise consists of aerobic, muscle stretching, and breathing exercise in elderly patients with Chronic Obstructive Pulmonary Disease as a long-haul flight preparation. A total of 20 elderly patients diagnosed wih COPD in RSAU dr. Esnawan Antariksa joined Apolap physical exercise three times a week for 4 weeks. Spirometry, oxygen saturation, and CAT values were recorded pre- and post- intervention. Out of 20 patients, 17 patients completed the study. A statistically insignificant improvement was recorded for spirometry FEV 1 (p = 0,570) and FVC (p = 0,156) meanwhile statistically significant improvement was recorded for oxygen saturation (p=O,032), and CAT value (p = 0,000).

Abstrak :
Penyakit Paru Obstruktif Kronik (PPOK) merupakan salah satu penyakit saluran pernapasan yang tidak dapat disembuhkan dan jika tidak dikelola dengan baik maka dapat menyebabkan eksaserbasi akut PPOK. Obat inhalasi merupakan terapi utama bagi pasien PPOK yang bila digunakan secara optimal dapat meningkatkan efektivitas terapi PPOK yang kemudian mencegah kejadian eksaserbasi akut dan meningkatkan kualitas hidup pasien. Penelitian ini bertujuan untuk mengetahui pengaruh aplikasi seluler mengenai edukasi cara penggunaan obat inhalasi yang baik dan benar terhadap tingkat efektivitas terapi dan kualitas hidup pasien penderita PPOK. Penelitian ini berlangsung dari Februari sampai Mei 2021 dengan desain penelitian pre-eksperimental dan dilakukan secara prospektif di Rumah Sakit Grha Permata Ibu Depok. Sebanyak 47 pasien yang menjadi subjek penelitian diperiksa kualitas hidupnya menggunakan kuesioner CAT (COPD Assessment Test) dan diperiksa ketepatan penggunaan obat inhalasinya menggunakan daftar tilik obat inhalasi khusus, dan kemudian diberikan akses terhadap aplikasi seluler yang kemudian diunduh ke dalam telepon seluler mereka masing-masing. Setelah satu bulan, kualitas hidup dan ketepatan penggunaan obat inhalasi pasien kembali diperiksa. Hasil rerata median skor CAT seluruh subjek penelitian setelah pemberian intervensi menunjukkan adanya perubahan yang signifikan (p<0,05) yaitu penurunan skor lebih dari 2 poin dari skor CAT sebelum intervensi [13 (2-27) vs 6 (0-26)]. Pemberian intervensi berpengaruh dalam meningkatkan ketepatan penggunaan obat inhalasi pasien pengguna obat inhalasi jenis diskus, breezhaler, pMDI, dan respimat secara signifikan (p<0,05). Oleh karena itu,  dapat disimpulkan bahwa aplikasi seluler mengenai edukasi penggunaan obat inhalasi yang tepat berpengaruh terhadap meningkatkan kualitas hidup pasien PPOK. ......Chronic Obstructive Pulmonary Disease (COPD) is one of the uncurable airway disease, and may progress into acute excacerbation if the disease is not controlled. Appropiate use of inhaler is the main therapy for COPD patients which may increase medication effectiveness for COPD and in turn may prevent excacerbation and improves patient’s quality of life. This study aims to determine the effect of mobile application, which is developed by our research team, regarding education on proper use of ihaler to the therapeutic effectiveness and quality of life of patients with COPD. This research took place from February 2021 to May 2021 with a pre-experimental research design and was carried out prospectively at Grha Permata Ibu Hospital Depok. A total of 47 patients who became the subject of the study were examined for their quality of life using CAT (COPD Assessment Test) questionnaire and their accuracy in using their inhalers using a special inhaler checklist. Patients are then given access to the mobile application which is then installed to their respective mobile phones. After one month, the patients’ quality of life and accuracy of inhaler technique were re-examined. The ratio of median CAT score of all subjects from the CAT score before the intervention and after the intervention showed a significant change (p<0,005), namely a decrease of more than 2 points [12 (2-27) vs 6 (0-26)]. The intervention also showed an effect on increasing the accuracy of patients’ inhaler technique, as the patients using discus, breezhaler, pMDI, and respimat inhaler experienced a significant increase of  score (p<0,05) from before the intervention and after the intervention. So we can conclude here that mobile application regarding education on proper use of inhaler have an effect on improving the quality of life of COPD patients.