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Tujuan penelitian ini adalah untuk mengetahui pengaruh komunikasi dan lingkungan kerja terhadap kinerja pegawai pada Kantor Kementrian Agama Kabupaten Pangkajene dan Kepulauan. Metode analisis yang digunakan yaitu metode analisis regresi berganda, koefisien kolerasi, dan koefisien determinasi, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa regresi linear berganda Y= 10,354 + 0,548x1 + 0,248x2, koefisien kolerasi (r) = 0,879, koefisien determinasi 0,773 atau 77,31%. Uji t komunikasi terhadap kinerja yaitu t hitung > t tabel (5,022>1,70329), dan t-tabel lingkungan kerja terhadap kinerja yaitu t hitung >t tabel (3,476 > 1,70329). Uji f dengan hasil Fhitung>Ftabel atau 86,24> 3,35. Sehingga dapat disimpulkan bahwa komunikasi dan lingkungan kerja berpengaruh terhadap kinerja pegawai pada Kantor Kementrian Agama Kabupaten Pangkajene dan Kepulauan.

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemimpinan dan motivasi kerja terhadap kinerja karyawan pada PT. Sani Galesong Jaya. Penelitian ini menggunakan jenis data kualitatif dan kuantitatif serta sumber data primer dan sekunder dengan jumlah sampel 40 orang, metode analisis yang digunakan adalah analisis deskriptif yaitu instrumen skala liker, interval ideal dan skor aktual, dan analisis statistik yaitu regresi linear berganda, koefisien korelasi, koefisien determinasi serta uji t dan uji f. Dimana hasil penelitian diperoleh bahwa kepemimpinan mencapai 84,0% dengan kriteria sangat baik dan motivasi kerja mencapai 82,5% dengan kriteria sangat baik, kinerja mencapai 84,9% dengan kriteria sangat baik. Selanjutnya persamaan regresi linear berganda diperoleh Y= 5,981+ 0,353+ 0,508+e. koefisien korelasi (r)= sebesar 0,724 atau 72,4% yang berarti dalam kriteria kuat, kemudian diperoleh hasil determinasi yaitu 0,705 atau 70,5% uji t kepemimpinan terhadap kinerja yaitu, t hitung lebih besar > t tabel (3,272>2.02439). Uji f dengan hasil F hitung > F tabel atau 44,168> 3,25 sehingga dapat disimpulkan bahwa kepemimpinan dan motivasi kerja berpengaruh terhadap kinerja karyawan pada PT. Sani Galesong jaya.

The purpose of community service activities is to provide education and information to the people of the city of Makassar specifically in Ujung Pandang, Makassar and Rappocini sub-districts. The people of Makassar city in general are still not aware of local regulations regarding health services. Most residents of Makassar city complain about health services in the city of Makassar. And some residents only know about health services through BPJS and KIS (Healthy Indonesia Card). So it is necessary for the government to cooperate with related parties to conduct socialization and counseling of Regional Regulations regarding health services. The result of PKM activities is that participants know the regional regulation number 7 of 2009, participants are able to socialize to their environment about the regulation. Tujuan kegiatan pengabdian masyarakat adalah untuk memberikan edukasi dan informasi kepada masyarakat kota Makassar khususnya kecamatan Ujung Pandang, Kecamatan Makassar dan Kecamatan Rappocini. Masyarakat kota Makassar pada umumnya masih kurang mengetahui peraturan daerah tentang pelayanan kesehatan. Sebagian besar warga kota Makassar mengeluhkan pelayanan kesehatan di kota Makassar. Dan sebagian warga hanya mengetahui pelayanan kesehatan melalui BPJS maupun KIS (Kartu Indonesia Sehat). Sehingga perlunya pihak pemerintah bekerjasama dengan pihak terkait untuk melakukan sosialisasi dan penyuluhan Perda mengenai pelayanan kesehatan. Hasil kegiatan PKM adalah peserta mengetahui perda nomor 7 tahun 2009, peserta mampu mensosialisasikan ke lingkungan mereka tentang perda tersebut.

This study aims to determine the calculation and withholding of final income tax article 4 paragraph 2 on land and/building rental services (space lease) carried out at PT. ANGKASA PURA I (Persero). The type of research used is a method with a qualitative approach. Qualitative data is data in the form of numbers used in this study such as evidence of income tax collection and tax deductions for specific airport services for land and/or building leases. After conducting the analysis and discussion, the authors conclude that the withholding of the final income tax article 4 paragraph 2 of land and / building rental services (space rental) at PT.Angkasa Pura I (Persero) is in accordance with the provisions of the KMK. No120/KMK.03/2002 using a rate of 10% with a tax base (DPP) of the gross amount of the rental value

This study aims to assess farmers' vulnerability, resilience, and adaptation to climate change based on rice ecosystems. The information on vulnerability and adaptation to climate change in rice ecosystems obtained is expected to be helpful and become input for local governments and other stakeholders in making policies to support agricultural activities in regions in Indonesia, especially in the rice ecosystem. This research was conducted for six months, from February to September 2021. The assessment of farmers' vulnerability to climate change in the rice ecosystem uses three elements of exposure: outcrop, sensitivity, and adaptability. The research sample was taken from the rice production center in Takalar Regency, namely North Polombangkeng District. The study results show that the rainy zone is divided into two climates. Only a tiny part of the rice ecosystem community stated that they did not know about climate change. The impacts of climate change that respondents feel include decreased production (food crops and plantations), crop failure (puso) due to drought, and the reduced show that is the most touched by the rice ecosystem community. The cumulative index of sensitivity in the North Polmbangkeng sub-district is different. The categories are rather low class, relatively low class, and medium-class due to each sensitivity indicator's various weights and scores. Based on the value of the cumulative index of vulnerability and adaptive capacity, the three study districts range from vulnerable to very vulnerable. Lassang Village has the highest vulnerability index value (fragile) compared to the other two study districts, so it needs immediate attention.

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.

Village-owned enterprises (BUM Desa) in Takalar District, in terms of practice, the accounting system is still very simple and has not been able to present proper financial reporting so that financial accountability is still considered very weak. The results of the research are 1) Bumdes financial management uses a simple bookkeeping system and does not reflect systematic and accurate financial reporting based on permitted Financial Accounting Standards, 2) The presentation of financial statements is not correct which then has an impact on the performance and financial position of the entity. 3) the financial information of Bumdes is not in accordance with the principles of accountability, including (a) there is a commitment from the leadership and all staff to manage an organization that has an accountable value, (b) is a system that ensures consistent use of resources based on laws and regulations that applies, (c) shows the level of achievement of the goals and objectives that have been set, (d) oriented to the vision, mission, results, and benefits obtained by the organization, (e) upholds the values ​​of honesty, transparency, objectivity and innovation.

This type of research uses a combination research method. Namely by combining quantitative and qualitative research methods. Data analysis techniques are the SWOT analysis method, regional financial capacity analysis (KKD), regional capability level analysis and Full Cost Recovery (FCR) analysis. The results showed: 1) PDAM Barru Regency Program Plan after obtaining capital participation from the Regional Government of Barru Regency is a) plan for funding activities for urban drinking water grant, free water connection for low-income communities (MBR), b) provision of water meters, c) construction of intake wells, d) construction of pump housings, e) installation of 5lt / sec cap intake pumps, f) procurement of Ø 6 ”GIP pipes, intake pumps and accessories, g) roof rehabilitation and additional space for Marolly installation operation houses and h) land acquisition Marolly intake well., 2) Regional Financial Capability of Barru Regency in distributing grant assistance in the form of Equity Participation to PDAM Barru Regency and 3) PDAM Barru Regency contribution to Regional Original Revenue is the contribution of PDAM Barru Regency to Barru Regency Government if Regional Government Capital Participation is implemented namely assisting the government in achieving Sdg's 100-0-100 targets and achieving SPM 100%. ak ses clean water.

Penelitian ini menjadi salah satu media untuk mempublikasikan kekayaan budaya lokal yang selama ini terpendam di Kabupaten Bone dan kemudian dapat menjadi acuan bagi pemerintah lokal untuk lebih memperhatikan eksistensi dari keanekaragaman budaya masyarakat Indonesia dengan mendukung serta menjadi promoter dan fasilitator utama yang mendorong berkembangnya perbendaharaan kultur di Bumi Pertiwi khususnya di Kabupaten Bone. Melalui penelitian inilah diharapkan mampu memberi gambaran kepada masyarakat luas bahwa masyarakat setempat menyimpan sejuta pesona budaya yang layak disaksikan oleh mata dunia. Penelitian ini difokuskan pada semiotik budaya. Jenis penelitian ini adalah penelitian kualitatif. Data dikumpulkan dengan metode observasi, dengan teknik rekam, teknik catat, dokumentasi, dan wawancara. Data yang terkumpul kemudian dianalisis dengan teknik analisis deskriptif-kualitatif. Penelitian dilakukan sekitar satu tahun, mulai pengumpulan data hingga analisis data dan pembuatan laporan. Lokasi pada penelitian ini, yaitu Kecamatan Watampone, Kabupaten Bone, Sulawesi Selatan. Hasil penelitian menunjukkan bahwa bentuk-bentuk ritual/prosesi dalam ritual Mattompang Arajang, yakni: ritual malekke toja (memindahkan atau mengambil air), ritual mappaota (mempersembahkan daun sirih), ritual masossoro/mattompang Arajang (membersihkan arajang/pusaka kerajaan), dan ritual mappatinro arajang (menidurkan/mengembalikan arajang). Adapun makna yang dapat diambil dengan adanya ritual mattompang arajang, yakni: adanya silaturahmi dan persatuan masyarakat Bone, makna membersihkan atau menyucikan benda-benda pusaka, Makna magis/spiritual, dan kelestarian budaya Kerajaan Bone.

The study aims to determine and analyze the effect of employee competence on employee performance in the Mamuju district trade service, analyze the influence of work culture on the performance of the Mamuju district trade service employee. The research approach is quantitative descriptive with a sample of 40 respondents, data processing using SPSS 22 using multiple linear regression analysis. The results showed that; The determining factor for employee performance in the Mamuju Regency trade office is organizational culture.

PT Kimia Farma Trading & Distribution dalam kegiatannya melakukan transakasi yang berhubungan dengan jasa. PT Kimia Farma Trading & Distribution bekerja sama dengan lima mitra penyedia jasa. Salah satu mitranya adalah PT Lestari Jaya Raya Sentosa yang bergerak dalam bidang jasa pengiriman barang (pengepakan). PT Glori Sukses Makmur juga bekerja sama dengan PT Kimia Farma Trading & Distrubution dalam menyediakan jasa kebersihan atau cleaning service. Tujuan penelitian ini adalah adalah untuk mengetahui Pemotongan, Penyetoran, dan Pelaporan PPh Pasal 23 Atas Jasa Pengiriman Barang (Pengepakan) dan Cleaning Service pada PT Kimia Farma Trading & Distribution. Metode analisis penelitian yang digunakan adalah deskriptif kualitatif dimana peneliti menggambarkan hasil observasi dan menganalisis data yang diperoleh dilapangan. Penelitian dilakukan mulai dari tanggal 12 Agustus 2019 sampai tanggal 12 November 2019. Metode pengumpulan data yang digunakan adalah dokumentasi, observasi dan wawancara. Setelah melakukan analisis dan pembahasan masalah maka peneliti berkesimpulan bahwa pemotongan, penyetoran dan pelaporan pajak PPh Pasal 23 telah sesuai dengan Ketentuan Umum Perpajakan. Kata Kunci: Evaluasi, Pemotongan, Penyetoran, Pelaporan Pph Pasal 23, Jasa Pengiriman Barang (Pengepakan), jasa Cleaning Service

Accidents at work are a very important issue within companies, because they reflect losses not only economic or raw material, but can affect the lives of workers, therefore it is important to develop a Methodology for the detection of accidents that allows the control of accident investigations. To carry out this project, it was necessary to carry out three phases, the first of which was research, in which technical and regulatory information sources applicable to the program were reviewed. In the second stage, the accident investigation process was designed, in which variables such as: investigation time, communication time, personnel and accident investigation follow-up were considered. Finally, a pilot run was carried out to identify the areas of opportunity of the program and define the corrective actions. Through the detection, management and control of accidents, it is possible to decrease the accident rate, this methodology identifies the root cause of the problem and generates corrective or preventive actions to avoid repeating said accident.

The research aims to determine the level of UMKM Taxpayer compliance based on PP No. 23 of 2018 at KPP Pratama West Makassar. The type of research used is a qualitative approach, the researcher describes the results of interviews and analyzes the data. This research conducted in June to July 2019. The level of taxpayer compliance in paying UMKM taxes from year by year has decreased significantly after having increased from 2015 to 2016, and declined again when the government applied the PP No. 23 of 2018. The KPP Pratama West Makassar devision made a program to socialize the implementation of the latest Government Regulations by distributing brochures to each of the markets and shops. The socialization is needed to notify UMKMs of the implementation of the latest Government Regulation, PP No. 23 of 2018 where the regulation confirms the reduction in UMKM tax rates to 0.5%. It is doing to increase the awareness of taxpayers to follow the rules with their tax obligations.

For the last four years, Tijuana´s Technological University (UTT) has planned a workforce competence certification program with students from the renewables energies study program. The main goal is to validate their abilities on photovoltaic (pv) systems connected to the electrical grid and to consolidated their technician formation. The purpose of this study is to analyse impact of the implementation of the workforce competence standard “EC0586.01 Instalación de sistemas fotovoltaicos en residencia, comercio e industria” (Photovoltaic systems’s installation in residence, commerce and industry) in educative program (EP) of the renewables energies career of the university. Methodology. The project was carried in four stages: 1) alignment of school subjects of EP; 2) certification process; 3) Results of the evaluation process and exchanges on the subject; 4) Analysis of the results reveals. Contribution. This investigation project was an opportunity to learn the relevance of the implementation of work competencies standard in the EP of UTT as in the case of work field of renewable energy career.

Type 1 diabetes (T1D) is an autoimmune disease that selectively destroys insulin-producing β-cells in the pancreas. An unmet need in diabetes management, current therapy is focussed on transplantation. While the reprogramming of progenitor cells into functional insulin-producing β-cells has also been proposed this remains controversial and poorly understood. The challenge is determining why default transcriptional suppression is refractory to exocrine reactivation. After the death of a 13-year-old girl with established insulin-dependent T1D, pancreatic cells were harvested in an effort to restore and understand exocrine competence. The pancreas showed classic silencing of β-cell progenitor genes with barely detectable insulin (Ins) transcript. GSK126, a highly selective inhibitor of EZH2 methyltransferase activity influenced H3K27me3 chromatin content and transcriptional control resulting in the expression of core β-cell markers and ductal progenitor genes. GSK126 also reinstated Ins gene expression despite absolute β-cell destruction. These studies show the refractory nature of chromatin characterises exocrine suppression influencing β-cell plasticity. Additional regeneration studies are warranted to determine if the approach of this n-of-1 study generalises to a broader T1D population.

Salah upaya untuk meningkatkan prestasi guru adalah dengan memperbaiki sarana dan prasarana sekolah. Penelitian ini bertujuan untuk mengetahui pengaruh Sarana dan prasarana terhadap prestasi kerja guru pada SMA Negeri 1 Polewali Kabupaten Polewali Mandar. Jenis penelitian ini menggunakan data kualitatif dan data kuantitatif. Teknik pengumpulan data adalah kuisioner/angket,wawancara dan dokumentasi. Hasil penelitian adalah adanya pengaruh saran dan prasarana secara bersamaan terhadap prestasi kerja guru SMA Negeri 1 Kabupaten Polewali Mandar.

Pajak sangat penting bagi pembangunan negara Indonesia karena pajak memberikan kontribusi terbesar bagi pendapatan negara. Penerimaan pajak mempunyai konstribusi yang sangat besar bagi Anggaran Penerimaan dan Belanja Negara (APBN). Oleh karna itu untuk lebih mengefektifkan proses pengumpulan pajak dari masyarakat maka Direktorat Jendral Pajak (DJP) menerapkan sistem Pemungutan Pajak Self Assesstment. Dengan sistem ini, Wajib Pajak di percaya penuh untuk menghitung, memperhitungkan, menyetor dan melaporkan sendiri kewajiban perpajakan tersebut dengan itikad baik dan transparan. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Teknik pengumpulan data menggunakan teknik populasi dan sampel. Populasi yang digunakan pada penelitian ini adalah seluruh Surat Perintah Pemeriksaan Yang Terbit di Kantor Pelayanan Pajak Madya Makassar. Sampel yang peneliti gunakan yaitu Surat Perintah Pemeriksaan yang terbit dari tahun pajak 2013 sampai dengan tahun pajak 2017 di Kantor Pelayanan Pajak Madya Makassar. Hasil penelitian menunjukkan bahwa upaya pembinaan pajak kepada Wajib Pajak melalui pemeriksaan pajak sudah optimal karena produktivitas pemeriksaan pajak sudah efektif dari tahun ke tahun. Sedangkan efektifitas pemeriksaan pajak dari tahun 2013-2017 mengalami fluktuatif dari tahun ketahun. Secara kuantitatif kinerja pemeriksaan pajak terlihat baik, namun secara kualitatif kinerja pemeriksaan pajak masih kurang efektif, karena tidak memadainya pemeriksaan yang dilakukan di Kantor Pelayanan Pajak (KPP) Madya Makassar.

Penelitian ini bertujuan untuk mengetahui Prosedur Pelaporan SPT Tahunan Badan Lebih Bayar pada KPP Makassar Barat. Jenis penelitian yang digunakan adalah deskriptif kualitatif, yaitu penulis memberikan gambaran dan menjelaskan tentang topik penelitian secara objektif berdasarkan keadaan yang sebenarnya diteliti. Penelitian ini dilakukan selama kurang lebih satu bulan, yaitu pada bulan Juli 2018. Data yang didapatkan oleh penulis berasal dari data yang diberikan langsung oleh tempat penelitian dan data yang juga didapatkan melalui wawancara serta observasi langsung. Data ini yang kemudian diolah oleh penulis untuk menyelesaikan tugas akhir ini. Kesimpulan dari penelitian ini menunjukkan bahwa prosedur dalam melakukan pelaporan SPT Tahunan badan yaitu pertama sebelum melapor wajib pajak badan harus terlebih dahulu mengisi SPT Badan kemudian Jika SPT Tahunan badan berstatus lebih bayar, maka wajib pajak bisa mengajukan restitusi atau kompensasi dan jika pelaporan SPT Tahunan badan lebih bayar melalui e-filling maka akan diarahkan untuk melapor manual ke KPP dengan membawa file csv. Wajib pajak dapat memperoleh restitusi dan kompensasi setelah dilakukan pemeriksaan oleh Kantor Pelayanan Pajak.

Aims To establish pre-clinical proof of concept that sustained subcutaneous delivery of the secretome of human cardiac stem cells (CSCs) can be achieved in vivo to produce significant cardioreparative outcomes in the setting of myocardial infarction. Methods and results Rats were subjected to permanent ligation of left anterior descending coronary artery and randomized to receive subcutaneous implantation of TheraCyte devices containing either culture media as control or 1 × 106 human W8B2+ CSCs, immediately following myocardial ischaemia. At 4 weeks following myocardial infarction, rats treated with W8B2+ CSCs encapsulated within the TheraCyte device showed preserved left ventricular ejection fraction. The preservation of cardiac function was accompanied by reduced fibrotic scar tissue, interstitial fibrosis, cardiomyocyte hypertrophy, as well as increased myocardial vascular density. Histological analysis of the TheraCyte devices harvested at 4 weeks post-implantation demonstrated survival of human W8B2+ CSCs within the devices, and the outer membrane was highly vascularized by host blood vessels. Using CSCs expressing plasma membrane reporters, extracellular vesicles of W8B2+ CSCs were found to be transferred to the heart and other organs at 4 weeks post-implantation. Furthermore, mass spectrometry-based proteomic profiling of extracellular vesicles of W8B2+ CSCs identified proteins implicated in inflammation, immunoregulation, cell survival, angiogenesis, as well as tissue remodelling and fibrosis that could mediate the cardioreparative effects of secretome of human W8B2+ CSCs. Conclusions Subcutaneous implantation of TheraCyte devices encapsulating human W8B2+ CSCs attenuated adverse cardiac remodelling and preserved cardiac function following myocardial infarction. The TheraCyte device can be employed to deliver stem cells in a minimally invasive manner for effective secretome-based cardiac therapy.

The neurulation process is regulated by a large amount of genetic and environmental factors that determine the establishment, folding, and fusion of the neural plate to form the neural tube, which develops into the main structure of the central nervous system. A recently described factor involved in this process is glutamate. Through NMDA ionotropic receptor, glutamate modifies intracellular Ca2+ dynamics allowing the oriented cell migration and proliferation, essentials processes in neurulation. Glutamate synthesis depends on the mitochondrial enzyme known as glutaminase 1 (GLS1) that is widely expressed in brain and kidney. The participation of GLS 1 in prenatal neurogenic processes and in the adult brain has been experimentally established, however, its participation in early stages of embryonic development has not been described. The present investigation describes for the first time the presence and functionality of GLS1 in Xenopus laevis embryos during neurulation. Although protein expression levels remains constant, the catalytic activity of GLS1 increases significantly (~66%) between early (stage 12) and middle to late (stages 14–19) neurulation process. Additionally, the use of 6-diazo-5-oxo-L-norleucine (L-DON, competitive inhibitor of glutamine-depend enzymes), reduced significantly the GLS1 specific activity during neurulation (~36%) and induce the occurrence of neural tube defects involving its possible participation in the neural tube closure in Xenopus laevis embryos.

Penelitian ini bertujuan untuk mengetahui efektivitas pajak progresif kendaraan bermotor roda empat dalam peningkatan pendapatan asli daerah pada kantor Samsat Wilayah Makassar 1 Selatan. Jenis penelitian yaitu analisis deskriptif komperatif, merupakan analisis yang sifatnya membandingkan, yang dilakukan dengan membandingkan keberadaan satu variable atau lebih pada dua atau lebih sampel yang berbeda, atau pada waktu yang berbeda. Setelah melakukan analisis pada UPT Pendapatan/Samsat Wilayah Makassar 1 Selatan maka ditarik kesimpulan bahwa, Penerimaan Pajak Progresif Kendaraan Bermotor Roda Empat sejak sudah sangat efektif dan memberi dampak sangat signifikan terhadap Pendapatan Asli Daerah pada periode 2016 s/d 2018, karena diketahui pada tahun 2016 tingkat penerimaan pajak progresif sebesar 0.01% terhadap PAD, dan mengalami peningkatan penerimaan sebesar 0,34%, dan kemudian ditahun 2018 mengalami peningkatan yang drastis dari tahun sebelumya sebesar 2.93% terhadap Penerimaan Asli Daerah (PAD)

Type 1, or autoimmune, diabetes is caused by the T-cell mediated destruction of the insulin-producing pancreatic beta cells. Non-obese diabetic (NOD) mice spontaneously develop autoimmune diabetes akin to human type 1 diabetes. For this reason, the NOD mouse has been the preeminent murine model for human type 1 diabetes research for several decades. However, humanized mouse models are highly sought after because they offer both the experimental tractability of a mouse model and the clinical relevance of human-based research. Autoimmune T-cell responses against insulin, and its precursor proinsulin, play central roles in the autoimmune responses against pancreatic beta cells in both humans and NOD mice. As a first step towards developing a murine model of the human autoimmune response against pancreatic beta cells we set out to replace the murine insulin 1 gene (Ins1) with the human insulin gene (INS) using CRISPR/Cas9. Here we describe a NOD mouse strain that expresses human insulin in place of murine insulin 1, referred to as HuPI. HuPI mice express human insulin, and C-peptide, in their serum and pancreata and have normal glucose tolerance. Compared with wild type NOD mice, the incidence of diabetes is much lower in HuPI mice. Only 15-20% of HuPI mice developed diabetes after 300 days, compared to more than 60% of unmodified NOD mice. Immune-cell infiltration into the pancreatic islets of HuPI mice was not detectable at 100 days but was clearly evident by 300 days. This work highlights the feasibility of using CRISPR/Cas9 to create mouse models of human diseases that express proteins pivotal to the human disease. Furthermore, it reveals that even subtle changes in proinsulin protect NOD mice from diabetes.

This research paper aims to determine the mechanism of billing and payment of land and building taxes at Badan Pendapatan Daerah, considering that the earth tax and buildings have been transferred to local taxes and newly operated in early 2015. This research used the qualitative descriptive method that is the type of research used by the research to describe the results of observation data obtained. The results showed that the mechanism of billing and payment of land and building tax begins with the issuance of Tax Return Notification (SPPT). The taxpayer may obtain the Notice of Withholding Tax to the service of the integrated unit or tax collector of the land and building and then pay the tax payable. Payment can be made through POS office, or via online through Automated Teller Machine (ATM) or Bank which has been appointed by City Revenue Board of Makassar.

Evaluar mediante matrices las novedades y los impactos generados por la reforma tributaria dada por la Ley de financiamiento (Ley 1943 de 2018) en el impuesto sobre las ventas y en el impuesto de renta y complementarios para las personas naturales. El presente trabajo como requisito de Opción de grado es de corte exploratorio, tendrá como fuentes primarias de información la legislación tributaria contenida en la Ley 1819 de 2016, sus Decretos reglamentarios y la Ley 1943 de 2018, en lo atenuante al impuesto sobre las ventas y al impuesto de renta y complementarios, para lo cual se realizó una selección bibliográfica y un levantamiento documental y se construyó un marco referencial, que sirvió como insumo para evaluar mediante matrices las novedades y los impactos generados por la reforma tributaria dada por la Ley de financiamiento (Ley 1943 de 2018) en el impuesto sobre las ventas y en el impuesto de renta y complementarios para las personas naturales, para lo cual se presentó de manera comparativa las modificaciones, adiciones o derogaciones que hubo sobre estos dos tributos con la última reforma tributaria, lo cual se logró acudiendo a fuentes secundarias de páginas especializadas en la web y textos académicos del mismo rigor, y se decidió por el sistema de matrices comparativas, contemplando “el antes y el después" (versión actual) y analizando los impactos generados el ingreso de los colombianos por estos dos tributos de orden nacional, de los cuales el impuesto sobre las ventas (IVA) es regresivo en tanto que el impuesto de renta y complementarios es progresivo.

Los Desórdenes o lesiones músculo-esqueléticos son los que “afectan, los músculos, tendones, huesos, ligamentos o discos intervertebrales” se encuentran entre los problemas más importantes de salud en el trabajo, una vez se presentan, afectan la calidad de vida de la mayoría de las personas toda su vida. De acuerdo con Gutiérrez (2008), en la guía técnica de vigilancia epidemiológica indica que “los DME- ES comprenden varias condiciones clínicas definidas e indefinidas de músculos, tendones o nervios en la extremidad superior debido a múltiples factores”. Disorders or musculoskeletal injuries are those that "affect, muscles, tendons, bones, ligaments or intervertebral discs" are among the most important health problems at work, once they occur, affect the quality of life of the most people all their lives. According to Gutiérrez (2008), the epidemiological surveillance technical guide indicates that "DME-ES comprises several definite and indefinite clinical conditions of muscles, tendons or nerves in the upper limb due to multiple factors". Pregrado

Jennang adalah istilah yang digunakan di suku Bugis untuk seorang kepala atau pengawas. Penelitian ini bertujuan untuk mengetahui model dan karakteristik manajerial tradisional yang diterapkan jennang dalam pernikahan adat Bugis di kecamatan Segeri Kabupaten Pangkep.Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis data adalah deskriptif kualitatif. Penelitian ini dilakukan sejak bulan Februari sampai dengan Oktober 2020. Setelah melakukan analisa dan pembahasan masalah, maka peneliti menyimpulkan bahwa model manajerial tradisional jennang dalam tradisi pernikahan adat Bugis di kecamatan Segeri adalah 1) menerapkan gaya kepemimpinan demokratis, 2) setiap pekerjaan dilakukan berdasarkan tradisi, 3) setiap keputusan yang diambil oleh jennang selalu mengikut pada pengalaman, 4) selalu mengarahkan dan mendorong para bawahan, 5) dalam memberikan informasi dan perintah ke bawahan selalu yang benar dan jelas, 6) memiliki kewenangan penuh untuk mengatur jumlah sumber daya yang akan digunakan, 7) model manajerial sesuai dengan teori ekonomi klasik dimana seseorang akan mencapai kepuasan jika mendapatkan upah yang tinggi. Karakteristik manajerial tradisional jennang adalah: 1) sebagai pemegang kendali agar bawahan mematuhi aturan yang telah ditetapkan sebelumnya, 2) masih memegang teguh adat, 3) memiliki sikap tegas, 3) sangat menjunjung tinggi budaya siri’ (malu).

Usaha dodol rumput laut yang dilakukan oleh petani rumput laut merupakan salah satu usaha andalan warga Desa Sampulungan yang diharapkan mampu meningkatkan nilai ekonomi. Usaha dodol rumput laut dilakukan secara sederhana dan berdasarkan pengalaman turun temurun dari pendahulunya sehingga nilai tambah usaha yang diperoleh belum mampu menyumbang nilai ekonomi yang optimal bagi sektor usaha dodol rumput laut dan kesejahterann masyarakat. Diperlukan upaya konkrit untuk pola sederhana menjadi usaha dengan pola manajerial yang tepat sesuai dengan kodisi riil di masyarakat. Penelitian ini dilakukan di Desa Sampulungan Kabupaten Takalar dengan tujuan untuk merumuskan model manajerial sektor UMKM melalui pemberdayan kelompok usaha dodol rumput laut. Jenis penelitian ini menggunakan data kualitatif dengan metode analisis deskriptif kualitatif. Adapun hasil penelitian merumuskan model manajerial usaha dodol rumpiut laut adalah : 1) model manajemen keuangan yaitu diperlukan metode pembukuan yang sesuai dengan kaidah akuntansi serta tata cara penghitungan pajak, 2) model manajemen sumber daya manusia adalah pelatihan kewirausahaan, manajemen serta motivasi, memberikan pelatihan e-commerce, pemberian kompensasi, penilaian kinerja serta perlindungan tenaga kerjai, 3) model manajemen produksi dan bahan baku adalah dilakukan manajemen persediaan bahan baku, kapasitas produksi, proses produksi, perbaikan rasa, kemasan, pemberian expired data dan pelabelan data 4) model manajemen pemasaran adalah menentukan target pasar, survey pasar, pemanfaatan teknologi, serta membangun link n match antara para pemangku kepentingan. Kata kunci : “Model, manajerial, UMKM, dodol”

Human islets are subjected to a number of stresses before and during their isolation that may influence their survival and engraftment after transplantation. Apoptosis is likely to be activated in response to these stresses. Apoptosis due to intrinsic stresses is regulated by pro- and antiapoptotic members of the Bcl-2 family. While the role of the Bcl-2 family in apoptosis of rodent islets is becoming increasingly understood, little is known about which of these molecules are expressed or required for apoptosis of human islets. This study investigated the expression of the Bcl-2 family of molecules in isolated human islets. RNA and protein lysates were extracted from human islets immediately postisolation. At the same time, standard quality control assays including viability staining and β-cell content were performed on each islet preparation. Microarrays, RT-PCR, and Western blotting were performed on islet RNA and protein. The prosurvival molecules Bcl-xl and Mcl-1, but not Bcl-2, were highly expressed. The multidomain proapoptotic effector molecule Bax was expressed at higher levels than Bak. Proapoptotic BH3-only molecules were expressed at low levels, with Bid being the most abundant. The proapoptotic molecules BNIP3, BNIP3L, and Beclin-1 were all highly expressed, indicating exposure of islets to oxygen and nutrient deprivation during isolation. Our data provide a comprehensive analysis of expression levels of pro- and antiapoptotic Bcl-2 family members in isolated human islets. Knowledge of which molecules are expressed will guide future research to understand the apoptotic pathways activated during isolation or after transplantation. This is crucial for the design of methods to achieve improved transplantation outcomes.

TNF has been implicated in the pathogenesis of type 1 diabetes. When administered early in life, TNF accelerates and increases diabetes in NOD mice. However, when administered late, TNF decreases diabetes incidence and delays onset. TNFR1-deficient NOD mice were fully protected from diabetes and only showed mild peri-insulitis. To further dissect how TNFR1 deficiency affects type 1 diabetes, these mice were crossed to β cell-specific, highly diabetogenic TCR transgenic I-Ag7–restricted NOD4.1 mice and Kd-restricted NOD8.3 mice. TNFR1-deficient NOD4.1 and NOD8.3 mice were protected from diabetes and had significantly less insulitis compared with wild type NOD4.1 and NOD8.3 controls. Diabetic NOD4.1 mice rejected TNFR1-deficient islet grafts as efficiently as control islets, confirming that TNFR1 signaling is not directly required for β cell destruction. Flow cytometric analysis showed a significant increase in the number of CD4+CD25+Foxp3+ T regulatory cells in TNFR1-deficient mice. TNFR1-deficient T regulatory cells were functionally better at suppressing effector cells than were wild type T regulatory cells both in vitro and in vivo. This study suggests that blocking TNF signaling may be beneficial in increasing the function of T regulatory cells and suppression of type 1 diabetes.