scholarly journals Penerapan PSAK 71 Pada Perusahaan Penjaminan Kredit: Telaah Teori Institusional

Jurnalku ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 234-250
Author(s):  
Lestari Kurniawati
Keyword(s):  
Relational System ◽  
Wait And See ◽  
Mimetic Isomorphism

DSAK IAI menetapkan PSAK 71 efektif mulai berlaku sejak 1 Januari 2020. Namun demikian beberapa penelitian menunjukkan beberapa entitas bisnis belum menerapkan PSAK 71. Perbankan dan lembaga keuangan merupakan salah satu sektor yang paling terdampak atas penerapan PSAK 71. Perusahaan penjaminan kredit sebagai salah satu industri di sektor ini yang memiliki peran untuk memperluas akses kredit bagi UMKM. Namun demikian keterbatasan kapasitas dari perusahaan penjaminan kredit bisa menjadi penghambat penerapan PSAK 71. Penelitian ini menggunakan teori institusional untuk melakukan analisis factor yang berpengaruh terhadap keputusan penerapan PSAK 71.  Hasil penelitian menunjukkan 15 perusahan yang belum menerapkan PSAK 71 terkendala oleh pengembangan model ecl untuk menentukan Cadangan Kerugian Penurunan Nilai serta sistem infrastruktur. Dua komponen ini berperan sebagai artifak (material carrier) dalam kerangka teori institusional. Sementara itu keputusan yang diambil oleh 15 perusahaan untuk belum menerapkan PSAK 71 pada tahun 2020 merupakan sikap wait and see atas terbitnya aturan OJK. Keputusan ini bisa dikategorikan sebagai mimetic isomorphism. Di sisi lain, tiga perusahaan yang memutuskan untuk menerapkan PSAK 71 pada tahun 2020 dapat diidentifikasi sebagai sikap professional (normative isomorphism). Sementara sembilan perusahaan lain yang masih dalam tahap persiapan penerapan dapat dikategorikan sebagai perubahan yang bersifat coercive isomorphism. Dalam persiapan penerapan PSAK 71 ini peran komunitas telah hadir namun masih terbatas. Peran komunitas dalam menjembatani diskusi dan hubungan antar aktor pelaksana (relational system dalam material carriers) terkendala karena menunggu terbitnya aturan OJK.

Influence matrix and schema theory: Two views on the human relational system

2014 ◽  
Author(s):  
Lindsay M. Anmuth ◽  
Gregg R. Henriques ◽  
Christopher B. Hill ◽  
Krystal M. Studivant
Keyword(s):  
Schema Theory ◽  
Relational System ◽  
Influence Matrix

The incidentaloma of the thyroid

2005 ◽  
Vol 44 (05) ◽  
pp. 213-224
Author(s):  
C. Kobe ◽  
M. Schmidt ◽  
H. Schicha ◽  
M. Dietlein
Keyword(s):  
Risk Stratification ◽  
Fine Needle Aspiration ◽  
Thyroid Nodules ◽  
Outcome Measurement ◽  
Needle Aspiration ◽  
Epidemiological Studies ◽  
Fine Needle ◽  
Small Cancer ◽  
The Family ◽  
Wait And See

Summary:The incidentally detected thyroid nodule using sonography is described as incidentaloma; the most nodules have a diameter up to 1.5 cm. Sonography will detect thyroid nodules in more than 20% of the population in Germany. Epidemiological studies investigating the prevalence of malignancy in such incidentalomas are missing. The incidence of differentiated thyroid cancer is about 3 per 100,000 people and year. However, several monocentric studies have shown a prevalence of malignancy of up to 10% of the thyroid nodules in selected patients’ group. The histology did not found microcarcinomas only, but also small cancer with infiltration of the thyroid capsule, lymph node metastasis or multifocal spread. The studies were not designed for outcome measurement after early and incidental detection of small thyroid cancers. Hypoechogenity, ill defined borders, central hypervascularization or microcalcifications were used as combined criteria for risk stratification. The second method for risk stratification is scintigraphy and further tests are warranted for hypofunctioning nodule ≥1 cm. Additionally, the family history, patient’s age <20 years, former radiation of the neck, and measurement of calcitonin should be regarded. Without such a risk stratification selection for fine needle aspiration is impossible. Fine needle aspiration of non-palpable incidentalomas led to non-representative or unequivocal cytological findings in up to 40%. Because better outcome of incidentally detected small thyroid carcinomas is not proved and because sonography, scintigraphy and fine needle aspiration remain imprecise regarding dignity of incidentalomas, fine needle aspiration is not the standard for small, non-palpable thyroid nodules. Conclusion: For management of incidentaloma, sonographically unsuspicious, scintigraphically indifferent (nodules ≥1 cm) and without any risk factors in patients’ history, wait and see is justified when patient is informed about the problem.

Rituximab-Erhaltungstherapie statt „wait and see“: Heilung beim follikulären Lymphom?

2011 ◽  
Vol 02 (01) ◽  
pp. 8-8
Author(s):  
Christine Vetter
Keyword(s):  
Wait And See

Die Strategie des „wait and see“ nach der Remission von Patienten mit follikulärem Lymphom (FL) könnte bald passé sein. Denn Studien belegen, dass eine Erhaltungstherapie mit Rituximab das progressionsfreie Überleben signifikant verlängert und das Rezidivrisiko praktisch halbiert.

Exercise interventions in lateral elbow tendinopathy have better outcomes than passive interventions, but the effects are small: a systematic review and meta-analysis of 2123 subjects in 30 trials

2020 ◽  
pp. bjsports-2020-102525
Author(s):  
Stefanos Karanasios ◽  
Vasileios Korakakis ◽  
Rod Whiteley ◽  
Ioannis Vasilogeorgis ◽  
Sarah Woodbridge ◽  
...  
Keyword(s):  
Systematic Review ◽  
Meta Analysis ◽  
Risk Of Bias ◽  
Short Term ◽  
Lateral Elbow ◽  
Long Term Follow Up ◽  
Wait And See ◽  
Lateral Elbow Tendinopathy

ObjectiveTo evaluate the effectiveness of exercise compared with other conservative interventions in the management of lateral elbow tendinopathy (LET) on pain and function.DesignSystematic review and meta-analysis.MethodsWe used the Cochrane risk-of-bias tool 2 for randomised controlled trials (RCTs) to assess risk of bias and the Grading of Recommendations Assessment, Development and Evaluation methodology to grade the certainty of evidence. Self-perceived improvement, pain intensity, pain-free grip strength (PFGS) and elbow disability were used as primary outcome measures.Eligibility criteriaRCTs assessing the effectiveness of exercise alone or as an additive intervention compared with passive interventions, wait-and-see or injections in patients with LET.Results30 RCTs (2123 participants, 5 comparator interventions) were identified. Exercise outperformed (low certainty) corticosteroid injections in all outcomes at all time points except short-term pain reduction. Clinically significant differences were found in PFGS at short-term (mean difference (MD): 12.15, (95% CI) 1.69 to 22.6), mid-term (MD: 22.45, 95% CI 3.63 to 41.3) and long-term follow-up (MD: 18, 95% CI 11.17 to 24.84). Statistically significant differences (very low certainty) for exercise compared with wait-and-see were found only in self-perceived improvement at short-term, pain reduction and elbow disability at short-term and long-term follow-up. Substantial heterogeneity in descriptions of equipment, load, duration and frequency of exercise programmes were evident.ConclusionsLow and very low certainty evidence suggests exercise is effective compared with passive interventions with or without invasive treatment in LET, but the effect is small.PROSPERO registration numberCRD42018082703.

scholarly journals The Diffusion Mechanism of Megaproject Citizenship Behavior: The Role of Institutional Isomorphism

2021 ◽  
Vol 13 (15) ◽  
pp. 8123
Author(s):  
Delei Yang ◽  
Jun Zhu ◽  
Qingbin Cui ◽  
Qinghua He ◽  
Xian Zheng
Keyword(s):  
Structural Equation ◽  
Diffusion Mechanism ◽  
Vital Role ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
Positive Effects ◽  
Diffusion Limited ◽  
The Relationship ◽  
Mimetic Isomorphism

Megaproject citizenship behavior (MCB) has been confirmed to a play vital role on megaproject performance. Although current research has argued that institution elements have had an impact on MCB diffusion, limited studies have empirically investigated the distinct effectiveness of various institution elements on driving MCB’s widespread diffusion in construction megaprojects. Based on institution theory, this study proposes a theoretical model comprising institutional elements (i.e., normative and mimetic isomorphism), owner’s support, relationship-based trust, and their effect or impact on MCB’s diffusion. Based on 171 industrial questionnaires collected from managers of contractors and designers in megaprojects. Partial least squares structural equation modeling (PLS-SEM) was used to validate the established model. The results indicated that both normative and mimetic isomorphism have positive effects on facilitating MCB diffusion, and owner’s support has shown partial mediation in promoting MCB diffusion through normative isomorphism, as well as full mediation in the promoting of MCB diffusion through mimetic isomorphism. Meanwhile, relationship-based trust exerts a positive moderating effect on the relationship between mimetic isomorphism and MCB. This study extends current literature on driving MCB diffusion from the perspective of institutional theory, contributing by providing four implications for megaprojects managers to “buy in” more extensive MCB.

scholarly journals Perspectives and experiences of people who were randomly assigned to wait-and-see approach in a gluteal tendinopathy trial: a qualitative follow-up study

BMJ Open ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. e044934
Author(s):  
Melanie Louise Plinsinga ◽  
Rebecca Mellor ◽  
Jenny Setchell ◽  
Kelsie Ford ◽  
Leonard Lynch ◽  
...  
Keyword(s):  
Clinical Trial ◽  
Corticosteroid Injection ◽  
Imaging Diagnosis ◽  
Parallel Group ◽  
Data Collection And Analysis ◽  
Gluteal Tendinopathy ◽  
Semistructured Interviews ◽  
Registration Number ◽  
Wait And See

ObjectiveTo explore participants’ perspectives on, and experiences of, being assigned to a wait-and-see arm of a gluteal tendinopathy trial.DesignDescriptive qualitative.SettingGeneral community in Brisbane and Melbourne, Australia.ParticipantsFifteen participants who had been randomly allocated to the wait-and-see group in a recent parallel group superiority clinical trial. That trial compared the wait-and-see approach to a physiotherapist-led education plus exercise approach, and an ultrasound-guided corticosteroid injection. The wait-and-see approach involved one physiotherapy session in which participants received reassurance, general advice and encouragement to stay active for the management of gluteal tendinopathy.Data collection and analysisSemistructured interviews were conducted by four interviewers in person or over the internet, audio recorded and transcribed verbatim. Transcripts were coded and data analysed using an inductive thematic approach.ResultsFive themes were extracted from the interview transcripts: (1) Feeling disenfranchised by being assigned to a wait-and-see approach; (2) the importance of having a clinical and imaging diagnosis during screening for inclusion into the clinical trial; (3) feelings regarding the effectiveness of the approach; (4) the convenient and easy to follow nature of the wait-and-see approach and (5) the connotation of wait-and-see not always being perceived as an intervention.ConclusionsParticipants found the wait-and-see approach convenient and easy to follow, yet almost always felt disenfranchised that nothing was being done. Participants highlighted the importance of a definite clinical and imaging diagnosis.Trial registration numberACTRN12612001126808; Post-results.

scholarly journals Is the Travel Bubble under COVID-19 a Feasible Idea or Not?

2021 ◽  
Vol 18 (11) ◽  
pp. 5717
Author(s):  
Jo-Hung Yu ◽  
Hsiao-Hsien Lin ◽  
Yu-Chih Lo ◽  
Kuan-Chieh Tseng ◽  
Chin-Hsien Hsu
Keyword(s):  
Health Beliefs ◽  
Preventive Measures ◽  
Health Assessment ◽  
Willingness To Participate ◽  
Physical And Mental Health ◽  
Statistical Validation ◽  
Mental Health Assessment ◽  
Expert Opinions ◽  
Wait And See ◽  
Travel Decisions

The present study aimed to understand Taiwanese people’s willingness to participate in the travel bubble policy. A mixed research method was used to collect 560 questionnaires, and SPSS 22.0 software was used for the statistical validation and Pearson’s performance correlation analysis. Expert opinions were collected and the results were validated using multivariate analysis. Findings: People were aware of the seriousness of the virus and the preventive measures but were not afraid of the threat of infection. They looked forward to traveling to heighten their enthusiasm, relieve stress, and soothe their emotions. However, the infection and death rates have been high, there have been various routes of infection, and it has been difficult to identify the symptoms. The complex backgrounds of people coming in and out of airports, hotels and restaurants may create pressure on the participants of events. In addition, the flawed policies and high prices resulted in a loss of confidence in the policies and a wait-and-see attitude toward tourism activities. Thus, travel decisions (0.634), physical and mental health assessment (0.716), and environmental risk (−0.130) were significantly (p < 0.05) related to travel intentions, and different issues were affected to different degrees, while health beliefs had no significant effect (p > 0.05).

scholarly journals Wait-and-See Approach or Gluten-Free Diet Administration—The Rational Management of Potential Coeliac Disease

Nutrients ◽  
2021 ◽  
Vol 13 (3) ◽  
pp. 947
Author(s):  
Anna Szaflarska-Popławska
Keyword(s):  
Small Intestine ◽  
Celiac Disease ◽  
Prognostic Factors ◽  
Coeliac Disease ◽  
Gluten Free Diet ◽  
Gluten Free ◽  
Individual Basis ◽  
Therapeutic Decisions ◽  
Rational Management ◽  
Wait And See

Potential celiac disease (PCD) is a heterogeneous disease; only some patients develop full celiac disease (CD), characterised by advanced atrophic changes in the small intestine. Few accurate prognostic factors exist for the progression of PCD; therefore, therapeutic decisions should be made on an individual basis in each case. Patients with clinical gastroenterological or parenteral symptoms often benefit from a gluten-free diet, and those left on a diet containing gluten should receive clinical, serological and histopathological supervision.

scholarly journals On-Demand Mobile Health Infrastructure for Remote Rhythm Monitoring within a Wait-and-See Strategy for Recent-Onset Atrial Fibrillation: TeleWAS-AF

Cardiology ◽  
2021 ◽  
pp. 1-5
Author(s):  
Nikki A.H.A. Pluymaekers ◽  
Rachel M.J. van der Velden ◽  
Astrid N.L. Hermans ◽  
Monika Gawalko ◽  
Saskia Buskes ◽  
...  
Keyword(s):  
Atrial Fibrillation ◽  
Heart Rate ◽  
Mobile Health ◽  
Treatment Decision ◽  
Care Process ◽  
Care Utilization ◽  
Recent Onset ◽  
On Demand ◽  
Wait And See ◽  
Rhythm Monitoring

Recently, we introduced the TeleCheck-AF approach, an on-demand mobile health (mHealth) infrastructure using app-based heart rate and rhythm monitoring for 7 days, to support long-term atrial fibrillation (AF) management through teleconsultation. Herein, we extend the mHealth approach to patients with recent-onset AF at the emergency department (ED). In the proposed TeleWAS-AF approach, on-demand heart rate and rhythm monitoring are used to support a wait-and-see strategy at the ED. All stable patients who present to the ED with recent-onset symptomatic AF and who are able to use mHealth solutions for heart rate and rhythm monitoring are eligible for this approach. Patients will receive both education on AF and instructions on the use of the mHealth technology before discharge from the ED. A case coordinator will subsequently check whether patients are able to activate the mHealth solution and to perform heart rate and rhythm measurements. Forty hours after AF onset, the first assessment teleconsultation with the physician will take place, determining the need for delayed cardioversion. After maximal 7 days of remote monitoring, a second assessment teleconsultation may occur, in which the rhythm can be reassessed and further treatment strategy can be discussed with the patients. This on-demand mHealth prescription increases patient involvement in the care process and treatment decision-making by encouraging self-management, while avoiding excess data-load requiring work-intensive and expensive data management. Implementation of the TeleWAS-AF approach may facilitate the management of AF in the ED and reduce the burden on the ED system, which enhances the capacity for health care utilization.

Sign in / Sign up

Export Citation Format

Share Document