Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:Sub-district is the division of administrative territory in Indonesia under districts or cities. The position of a sub-district is a district/city regional apparatus as a regional technical implementer which has a certain…
n work area and is led by a sub-district head. The East Banjarmasin Sub-district Office is one of the sub-districts in the city of Banjarmasin, South Kalimantan province. This study aims to determine the implementation of the Standard Operating Procedure (SOP) and the Quality of Public Services at the East Banjarmasin District Office, Banjarmasin City. This study used the descriptive qualitative method. Data was collected by means of observation, interviews, and documentation. The results of this study indicate that the service standards at the East Banjarmasin Sub-District Office have been carried out in accordance with applicable procedures, but many people do not understand the service standards in the office, because the service standards are not installed at the East Banjarmasin Sub-District Office. The quality of public services at the East Banjarmasin Sub-district Office, Banjarmasin City can be said to be good, but there are indicators that have not been running according to community expectations, namely the unfriendliness of service employees in serving service users. So that makes people uncomfortable in taking care of all their needs.
Abstract:This research is motivated by the low implementation of ICT-based chemistry learning, schools have not been able to implement ICT-based chemistry learning in achieving graduate quality. The purpose of this study was to determine…
etermine the implementation of integrated quality management of ICT-based chemistry learning as an effort to improve the quality of graduates. This research is a qualitative research with case study method. Data collection techniques used are observation, interviews, and documentation. Data were analyzed using data reduction, data presentation, and drawing conclusions. The technique of checking the validity of the data is by triangulation of sources and techniques. Regulation of the minister of education and culture Number 20 of 2016 concerning competency standards for elementary and secondary education graduates, regarding the meaning, purpose, and scope of SKL as well as Monitoring and Evaluation. Definition of Graduate Competency Standards are criteria regarding the qualifications of graduates' abilities which include attitudes, knowledge, and skills. The results of research at SMAN 1 Bandung City and SMA Al Azhar Syifa Budi Parahyangan West Bandung in general indicate that the implementation of integrated quality management of ICT-based chemistry learning in both schools has been going well so that it can improve the quality of graduates.
Abstract:This research is motivated by the weak competence of lecturers in obtaining research grants, institutional support in providing budgets that are still inadequate, and the fulfillment of research criteria is still weak in…
supporting the accreditation of Polytechnics. This research approach is a qualitative research with case study method. The results of this study indicate that the determination in order to improve the quality of polytechnic research has been carried out but there is no specific policy on the research. The implementation of the internal quality assurance system in research has been carried out by monitoring the grants received by lecturers by looking at the outputs or publications. Evaluation of the internal quality assurance system in the study was carried out by means of an internal quality audit (AMI) which was held once a year to see the publications of each department. Control of the internal quality assurance system in the study was carried out by administrative control including the collection of SKP, BKD and AMI audits. The achievement of research Quality Standards that have been established through the application of SPMI is based on two main principles: continuous process improvement/improvement and continuous improvement of quality standards.
Abstract:The purpose of this study was to analyze the role of commitment to mediate the influence of motivation on the performance of waste bank managers in Denpasar City. The research is causal in nature to provide an explanation…
n and understanding of the relationship between the motivation variable and the manager's commitment and performance variables. The research population is all managers of Denpasar City waste bank which are still active, totaling 94 managers. The sampling technique was carried out using the saturated sample technique. Questionnaires that have been tested for validity and reliability were given to 94 respondents. Methods of data collection through: observation, interviews, documentation, and literature, questionnaires. The method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results of the study show that direct motivation significant positive effect on the commitment and performance of managers, and commitment plays a partial role in mediating the influence of motivation on the performance of managers. The research implication is the need for motivation to produce work according to standards. The research suggestion is that motivation needs to be increased again by giving awards to managers to form awareness to be more enthusiastic and motivated and committed to work so that they can improve performance at the Denpasar City Waste Bank.
Abstract:ISO 9001:2015 merupakan standar internasional yang mengatasi tanggung jawab semua pemangku kepentingan dalam suatu organisasi, melibatkan seluruh unit dari perusahaan. Implementasi standar ini menjadi kewajiban untuk setiap…
iap bagian dalam perusahaan, dari kantor direksi hingga kebun. Metode pelaksanaan kegiatan Pengabdian pada Masyarakat (PPL) melibatkan survei berulang untuk menyesuaikan kebutuhan mitra dan mendokumentasikan setiap klausul ISO 9001:2015. Proses ini melibatkan tahapan pengamatan langsung, di mana pengelola mengunjungi service point untuk mendapatkan informasi. Pengamatan ini, dilakukan sebelum dan selama pertunjukan, memberikan hasil yang bermanfaat untuk menilai kondisi perusahaan dan menentukan materi yang diperlukan untuk penerapan ISO 9001:2015. Pengamatan dianggap sebagai kunci keberhasilan pengabdian masyarakat ini. Kegiatan ini juga menggunakan metode Program Kreativitas Mahasiswa (PKM) dengan melakukan observasi berulang untuk menyesuaikan kebutuhan mutu perusahaan dan mendokumentasikan ISO 9001:2015 melalui pengamatan langsung, termasuk wawancara dan dokumentasi. Hasil kegiatan ini menunjukkan penerapan perusahaan dalam memperbaiki sistem manajemen yang belum terstruktur dan transisi dari proses manual ke tahap digitalisasi terkait administrasi.
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021
Abstract:Kunjungan rawat jalan di Puskesmas mengalami penurunan dari 22.795 kunjungan tahun 2022 menjadi 21.167 tahun 2023, salah satunya dapat disebabkan oleh kualitas pelayanan yang belum memenuhi standar. Penelitian ini bertujuan…
uan mengetahui hubungan kualitas pelayanan dan fasilitas dengan kepuasan pasien rawat jalan di tahun 2025.Penelitian ini menggunakan desain kuantitatif cross sectional. Penelitian ini dilaksanakan pada bulan Maret–Agustus 2025. Sampel 96 responden menggunakan accidental sampling. Pengumpulan data dilakukan pada 16 – 26 Juni 2025 menggunakan kuesioner dengan cara wawancara dianalisis secara univariat dan bivariat memakai uji chi-square. Hasil analisis menunjukkan 53,1% responden tidak puas terhadap pelayanan. Berdasarkan kualitas pelayanan ditemukan persepsi tidak bermutu terhadap kehandalan (80,2%), daya tanggap (70,8%), jaminan (75,0%), empati (75,0%), dan bukti fisik (65,6%). Berdasarkan fasilitas, 56,3% menilai kurang baik. Analisis statistik membuktikan seluruh dimensi kualitas pelayanan dan fasilitas berhubungan signifikan dengan tingkat kepuasan pasien (p-value <0,05). Kualitas pelayanan dan fasilitas berhubungan dengan kepuasan pasien rawat jalan di Puskesmas. Disarankan agar puskesmas meningkatkan kualitas pelayanan dan fasilitas dengan meningkatkan sarana dan prasarana dengan baik serta melakukan monitoring dan evaluasi survey kepuasan pasien.
Abstract:Kepuasan pasien menjadi salah satu indikator utama dalam mengevaluasi kualitas pelayanan rumah sakit. Hasil survei Indeks Kepuasan Masyarakat (IKM) dari Kemenkes (2023) di beberapa rumah sakit di Indonesia menunjukkan bahwa…
hwa kepuasan pasien rawat jalan umumnya masih di bawah target yang ditetapkan oleh standar pelayanan rumah sakit. Rumah Sakit Bhayangkara Padang yang merupakan rumah sakit umum kelas D, selama satu tahun terakhir mengalami penurunan dan kenaikan jumlah kunjungan pasien rawat jalan setiap bulannya dengan indeks kepuasan pasien rawat jalan masih 75%. Penelitian ini bertujuan untuk mengetahui pengaruh mutu pelayanan terhadap kepuasan pasien rawat jalan dengan pendekatan SERVQUAL di Rumah Sakit. Penelitian ini merupakan penelitian kuantitatif desain cross sectional, pengumpulan data melalui kuesioner dengan teknik wawancara kepada pasien rawat jalan yang berkunjung ke rumah sakit selama periode pengumpulan data dengan jumlah sampel 96 orang menggunakan teknik accidental sampling. Hasil penelitian didapatkan bahwa pasien menilai kehandalan (52,1%), daya tanggap (54,2%), jaminan (47,9%), empati (38,5%), dan bukti fisik (51,0%) tidak bermutu. Terdapat pengaruh kehandalan (p-value = 0,012), daya tanggap (p-value = 0,000), empati (p-value = 0,000), serta bukti fisik (p-value = 0,024) terhadap tingkat kepuasan pasien rawat jalan. Sebaliknya, dimensi jaminan tidak terbukti memiliki pengaruh yang signifikan terhadap kepuasan pasien. Dapat disimpulkan bahwa peningkatan mutu pelayanan terutama pada aspek kehandalan, daya tanggap, empati, dan bukti fisik perlu menjadi prioritas utama dalam upaya meningkatkan kepuasan pasien di rumah sakit.
Abstract:Darah dan produk darah berperan penting dalam pelayanan kesehatan, sehingga harus dijamin dengan sistem manajemen mutu yang baik. Untuk memastikan bahwa produk darah sesuai dengan standar mutunya dengan melakukan Quality…
Control produk darah salah satunya produk Fresh Frozen Plasma. Produk FFP dinyatakan lulus QC jika memenuhi 5 parameter pemeriksaan yaitu, volume, faktor VIII, residual cells, kebocoran dan perubahan visual. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan retrospektif. Pengambilan sampel dengan metode random sampling sebanyak 1% dari total produk FFP di UDD PMI Kota Semarang Tahun 2022. Hasil kelulusan QC FFP tahun 2022 yang diperoleh dari 48 sampel yaitu 48 sampel (100%) untuk volume, 41 sampel (85%) untuk faktor VIII, 48 sampel (100%) untuk residual cells, 48 sampel (100%) untuk kebocoran dan 48 sampel (100%) untuk perubahan visual. Hasil QC FFP secara keseluruhan yang lulus selama satu tahun sebanyak 41 sampel (85%). Produk FFP di UDD PMI Kota Semarang pada tahun 2022 memiliki kualitas yang baik sesuai dengan standar 5 parameter pemeriksaan, yaitu volume, faktor VIII, residual cells, kebocoran kantong dan perubahan visual.