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First Level Health Facilities (FLHF) require medical and financial record for local and foreign patients. The purpose of the study was to implement and to obtain an overview of user acceptance of spreadsheet-based medical and financial records. The study used a descriptive qualitative approach. The application was implemented in an FLHF, a clinic that provides health services to local and foreign patients. The conversion was done by direct conversion method, by stopping the old system and replacing it with a new system. Spreadsheet-based financial and medical records were stated valid if they were able to provide the same results as a manual system. User acceptance of the application is obtained based on user perceptions of usefulness aspects and ease of use aspects. The result shows that application is valid to be used to replace or complete the manual medical and financial records that have been used previously. Users, especially administration officers, can accept applications and are interested in using the application further. While doctors also consider that the application is useful and easy to use, it's just that doctors are not interested in using this application.

Learning media is one of the components in online learning as one type of distance learning. The research objectives are to describe the spreadsheet-based basic accounting practice applications with a perpetual method, to test student acceptance of the use of the spreadsheet-based basic accounting practice applications in online learning, and to evaluate the effectiveness of the use of the spreadsheet-based basic accounting practice applications in online learning. The model used is a descriptive study model. The quantitative data used in this study consisted of student acceptance of the use of spreadsheet-based basic accounting practice applications in online-learning, practice completion targets, and student learning results. Student acceptance of the use of applications in online learning is obtained by using an application acceptance questionnaire following the Technology Acceptance Model (TAM). The questionnaire uses 4 Likert scales, from 1 to 4 (strongly disagreestrongly agree). The questionnaire consists of 18 questions covering aspects of usefulness, ease of use, and attitudes towards using the application. The questionnaire was given to 85 students participating in the practice. The descriptive analysis technique used in this study was conducted by describing the percentage of student acceptance of the use of the spreadsheet-based application, the data for practice completion, and student learning results. The results of the study are spreadsheet-based basic accounting practice applications consist of initial setup facilities (users, company information, accounts, suppliers, customers, and inventory), journals, ledgers and subsidiary ledgers, worksheets, financial statements, and other reports. The use of spreadsheet-based basic accounting practice applications could be accepted or highly accepted by students who learn basics accounting practices in online learning. The spreadsheetbased basic accounting practice applications are used effectively in online learning.

Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality.

Background: Tuberculosis (TB) is a global infectious disease was ranked at the second position caused died after HIV. This disease was caused by Mycobacterium tuberculosis that was attacked pulmonary organ or extrapulmonary organ. One of the countries that has a high incidence of tuberculosis is Indonesia. Indonesia was ranked at  the second position as the country with the most top tuberculosis cases in the world after India.Objective: This research was aimed to know the characteristic of patients with pulmonary tuberculosis in Pulmonary Poly of RSUP Sanglah.Methods: This research was a observational descriptive study with cross-sectional approach. The subjects were 43 patients diagnosed with pulmonary tuberculosis and did the treatment in Pulmonary Poly of RSUP Sanglah from January 1, 2016 until July 31, 2017. This research is using primary data from the interview, measurement, and direct observation.Results: The results showed patients with pulmonary tuberculosis was 88.4% in productive age group; 69.8% men; educational background of subjects was 39.5% senior high school; 30.2% private employee; Socioeconomic level of 65.1% subjects was low category; 39.5%, not an active smoker; 60.5% subjects had TB contact history; 81.4% HIV negative; 95.3% subjects didn’t have DM history; 67.4% of subjects had normal body mass index; 67.4% of subjects had qualify of ventilation (large ventilation ?10%); 67.4% subjects didn’t have qualify of house humidity (humidity <40% or >70%); 55.8% subjects didn’t have qualify of house lighting (lighting <60 lux or >300 lux); 81.4% subjects had house wall which is waterproof;  all of the subjects had house floor which is waterproof. Latar Belakang: Tuberkulosis (TB) merupakan penyakit infeksi global yang menduduki posisi kedua penyebab kematian setelah HIV. Penyakit ini disebabkan oleh bakteri patogen Mycobacterium tuberculosis yang menyerang organ paru atau ekstra paru seseorang. Salah satu negara yang memiliki angka kejadian tuberkulosis yang cukup tinggi adalah Indonesia. Indonesia menduduki posisi kedua sebagai negara dengan kasus TB tertinggi di dunia setelah India.Tujuan: Penelitian ini bertujuan untuk mengetahui karakteristik penderita tuberkulosis paru di Poli Paru RSUP Sanglah.Metode: Penelitian ini merupakan penelitian deskriptif observasional dengan rancangan penelitian cross sectional. Subjek penelitian adalah 43 pasien yang terdiagnosis menderita tuberkulosis paru dan melakukan pengobatan di Poli Paru RSUP Sanglah pada rentang waktu 1 Januari 2016 s.d. 31 Juli 2017. Data penelitian adalah data primer yang diperoleh dari wawancara, pengukuran, dan observasi langsung.Hasil: Hasil penelitian menunjukkan bahwa pasien TB paru terbanyak terdiri dari 88,4% memiliki usia produktif; 69,8% jenis kelamin laki-laki; 39,5% memiliki tingkat pendidikan SMA; 30,2% pegawai swasta; 65,1% berstatus sosial ekonomi kategori rendah; 39,5% bukan perokok aktif; 60,5% memiliki riwayat kontak TB; 81,4% HIV negatif; 95,3% tidak memiliki riwayat diabetes melitus; 41,8% memiliki indeks massa tubuh normal; 67,4% memiliki ventilasi rumah yang memenuhi syarat (luas ventilasi ?10%); 67,4% memiliki kelembaban rumah yang tidak memenuhi syarat (kelembaban <40% atau >70%); 55,8% memiliki pencahayaan rumah yang tidak memenuhi syarat (pencahayaan <60 lux atau >300 lux); 81,4% memiliki dinding rumah kedap air; dan seluruh pasien memiliki jenis lantai kedap air.

Introduction: Relapse pulmonary tuberculosis (TB) is a TB patient who has previously received TB treatment, and has been declared cured or complete treatment, was re-diagnosed with positive smear TB based on swab examination or culture. In Indonesia there are many cases of repeat treatment. 70% of them are relapse cases. So that research on the characteristics of pulmonary TB patients relapse is important. Method: This research is a cross sectional descriptive study where the source of the data comes from secondary data, namely medical records of patients with pulmonary TB patients relapse in pulmonary outpatient clinics at Sanglah General Hospital period May 2017 until September 2018. Result: The results of this study showed that there were 40 patients proven to have pulmonary TB relapse. Most of the patients have ages of 50 to 59 years (25.0%), male sex (55.0%), last education in high school (57.5%), as many as 27.5% of them work as entrepreneurs and 27.5% do not work , the range of BMI in relapse pulmonary TB patients is 13-31 kg / m2 to 28.04 kg / m2 with an average of 19.54 + 3.03 kg / m2, the most clinical complaints are cough (80%), the most common comorbidities are pneumonia (15%) and based on thorax X-ray results found that the most finding was a picture of pleural effusion (22.5%). Conclusion: Based on demographic characteristics, relapse pulmonary TB patients were dominated by age + 50 years with male sex, highschool education status, dominant in patients who did not work and had a low BMI. Based on clinical symptoms, coughing up phlegm, coughing up bleeding and chest tightness are common symptoms. Based on the accompanying comorbidities, pneumonia and heart failure that most often accompanying disease. The most common X-ray image found in relapse pulmonary TB patients is the presence of pleural effusion.

Failure of macrophages to phagocytize Mycobacterium tuberculosis causes the release of hydrogen peroxide/peroxide (H2O2) bythe activated macrophages. Neopterin is one of the most important markers in the activated macrophages. Neopterin is a pteridinederivative produced by the activated macrophages through the stimulation of interferon gamma. Increased levels of Neopterin has beenreported in lung tuberculosis. Activation of macrophages is essential to the development of tuberculosis infection that can lead to activepulmonary tuberculosis or latent tuberculosis, in this case is a high-risk for healthy individuals. To determine the differences in serumlevels of Neopterin and H2O2 between patients with active pulmonary tuberculosis and healthy individuals at high risk of pulmonarytuberculosis. A total of 15 patients with active pulmonary tuberculosis and 15 healthy individuals at high risk examination serumNeopterin levels and peroxide (H2O2). Active pulmonary tuberculosis patients when the results of sputum smear examination chest x-raysis obtained positive results. Healthy individuals at high risk when the results of smear examination and chest x-rays is negative. Thelevel of Neopterin was examined using a double antibody sandwich immunoassay with Human neopterin (NEOP) ELISA Kit ® BioassayTechnology Laboratory. The level of peroxide was examined using quantitative colorimetric peroxidedetermination with QuantiChromTMPeroxide Assay Kit (DIOX-250)®. Neopterin serum levels between patients with active pulmonary tuberculosis and healthy individualsat high-risk were analysed by independent samples t-test. H2O2 serum levels between patients with active pulmonary tuberculosis andhealthy individuals at high-risk were analysed with Mann Whitney Test. The confidence level is p <0.05. The mean Neopterin levelsin patients with active pulmonary tuberculosis was 5.17±4.64 nmol/L, the mean Neopterin levels in group of healthy individuals athigh risk was 3.97±1.79 nmol/L. Statistical analysis by the independent samples t-test found no significant differences between groupsin Neopterin serum levels of patients with active pulmonary tuberculosis and healthy individuals at high risk (p=0.357). The meanserum levels of H2O2 of group of patients with active pulmonary tuberculosis was 26.38±3.00 μM, the mean levels of H2O2of group ofhealthy individuals at high risk of 20.69±4.46 μM. Statistical analysis with non-parametric Mann-Whitney Test was found significantdifference in the peroxide (H2O2) levels between groups of patients with active pulmonary tuberculosis and group of healthy individualat high-risk (p=0.000). The levels of Neopterin in patients with active pulmonary tuberculosis was not significantly higher comparedto the healthy individuals of high risk. Levels of peroxide (H2O2) serum in patients with active pulmonary tuberculosis was significantlyhigher compared to the group of healthy individuals at high risk. This shows that there is increased activity of macrophages in patientswith active pulmonary tuberculosis, but not effective in eliminating of Mycobacterium tuberculosis.