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Tinjauan Literatur Analisis Biaya Rumah Sakit Dengan Pendekatan Activity-Based Costing (ABC) Manasikana, Arina; Suryawati, Chriswardani; Pujiharto
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3061

Abstract

Rumah sakit menghadapi tantangan dalam pengelolaan biaya layanan kesehatan yang semakin meningkat. Metode Activity-Based Costing (ABC) telah diusulkan sebagai pendekatan yang lebih akurat dalam perhitungan biaya dibandingkan metode konvensional. Tujuan penelitian ini adalah untuk mengeksplorasi efektivitas penerapan metode ABC dalam analisis biaya rumah sakit, serta mengidentifikasi tantangan dan manfaat yang dihadapi selama implementasinya. Penelitian ini merupakan tinjauan literatur yang dilakukan dengan pencarian artikel di database Scopus, PubMed, Google Scholar, Open Alex, dan Semantic Scholar, dengan total 776 artikel yang ditemukan. Setelah proses seleksi berdasarkan kriteria inklusi dan eksklusi, sebanyak 13 artikel dipilih untuk dianalisis lebih lanjut. Metode yang digunakan dalam penelitian ini adalah tinjauan literatur sistematis, yang menyaring artikel terkait untuk mengidentifikasi temuan utama mengenai penerapan ABC di rumah sakit. Hasil pembahasan menunjukkan bahwa metode ABC mampu meningkatkan akurasi alokasi biaya, meningkatkan efisiensi operasional, serta meningkatkan transparansi keuangan rumah sakit. Beberapa studi juga menunjukkan bahwa metode ini dapat mengidentifikasi aktivitas yang tidak bernilai tambah, sehingga memungkinkan pengurangan pemborosan. Namun, tantangan dalam penerapan metode ABC mencakup kompleksitas pengumpulan data, resistensi staf, serta keterbatasan anggaran untuk implementasi sistem baru. Implikasi dari penelitian ini adalah bahwa meskipun metode ABC menawarkan manfaat signifikan dalam meningkatkan efisiensi dan transparansi biaya rumah sakit, keberhasilannya bergantung pada kesiapan sistem informasi rumah sakit, dukungan manajerial, serta alokasi sumber daya yang memadai. Oleh karena itu, rumah sakit perlu mempertimbangkan strategi implementasi yang tepat untuk mengoptimalkan manfaat metode ini.
Student Assistance ln Learning Applied Mathematics Entrepreneurship Concepts in The Creative Industries Anwar, Muhammad Saidun; Choirudin, Choirudin; Manasikana, Arina; Astuti, Tiwi; Harliansyah, Faizuddin; Mastur; Huzaini, Huzaini
Educommunity Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2023)
Publisher : CV. Edutechnium Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71365/ejpm.v1i1.13

Abstract

The low competence and power competitive graduates of college make Power absorb graduates in the field also low. As a result, many unemployed educated in various difficult areas get jobs. Importance of cultivating an entrepreneurial mentality for internalized students in frequent education called with edu-preneurship, Edupreneurship want to put concepts and attitudes entrepreneurship in the world of education. This thing took off from the reality trend of the graduate of College to look for work, not create field jobs. It's here thread red between education with entrepreneurship For change mindset and paradigm think students so that will appear to characteristics entrepreneurs like creativity, independence, and abstinence give up. Apart from believing in themselves, students must have a character that is task and result-oriented, that is is attitude trustworthy in operating work so that the result will satisfying. Executed processes and tasks with good and full trust, will give good results and assessments too. Character entrepreneur The other is brave take risk love challenge, and have soul leadership. Mentality and attitude Leadership is very important to be able to communicate, capable make planning, management, and evaluation with OK, as well Like for suggestions and constructive criticism. This character will make students have attitudes future-oriented, which means visionary and has perceptions and methods good view for the future.
Evektivitas Media Permainan Edukatif terhadap Kemampuan Bahasa Anak Usia Dini pada Kelompok A di RA Darurrohim Al Hasan Kecamatan Grati Kabupaten Pasuruan Utsmani, M Mujib; Manasikana, Arina
SCHOLASTICA: Jurnal Pendidikan dan Kebudayaan Vol. 4 No. 1 (2022): Mei
Publisher : LP3M STITNU AL HIKMAH MOJOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kemampuan bahasa merupakan kebutuhan penting dalam kehidupan anak, yakni kebutuhan untuk menjadi bagian dari kelompok sosial. Melalui berkomunikasi beberapa sasaran khusus akan tercapai untuk mendorong mereka bisa mengemukakan sesuatu melalui perasaan, melalui buku - buku dan bahan bacaan lainnya. Tetapi pada penelitian kali ini, peneliti memakai objek penelitian meliputi bermain kofabar (kotak alphabet dan gambar). Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian kualitatif deskriptif. Pengumpulan data yang dilakukan dengan menggunakan metode observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa efektivitas media permainan edukatif terhadap kemampuan Bahasa anak usia dini pada kelompok A di RA Darurrohim Al Hasan Kecamatan Grati Kabupaten Pasuruan dapat dilakukan secara optimal, yakni dengan memberikan kegiatan edukatif dan menyenangkan supaya anak didik selama melakukan pembelajaran daring atau dari rumah tidak mengalami kejenuhan.
Teachers’ and Students’ Perceptions of the Benefits of Muhadhoroh Activities for English Public Speaking at the Islamic Boarding School Babul Hikmah Manasikana, Arina; Kadaryanto, Budi; Shafwati, Dian
U-Jet Unila Journal of English Language Teaching Vol. 14 No. 1 (2025): UJET
Publisher : English Language Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ujet.v2.142

Abstract

This study explores teachers’ and students’ perceptions of Muhadhoroh activities in enhancing English public speaking skills at the Islamic Boarding School Babul Hikmah. Muhadhoroh, a structured public speaking practice held regularly in pesantren environments, helps build confidence, fluency, and articulation. This qualitative research employed semi-structured interviews with five teachers and five students and was analyzed thematically using NVivo. Findings revealed that Muhadhoroh supports linguistic development, especially in pronunciation, vocabulary, and confidence. Nervousness and grammatical challenges were commonly noted. Teachers emphasized structure and accuracy, while students favored emotional comfort and small-group training. The "degree of fit" analysis showed high alignment between perceptions, though the emphasis on learning strategies differed. The study recommends integrating Muhadhoroh more intentionally in English programs as a culturally contextual language learning activity.
Membumikan Adab: Menyingkap Gagasan Al-Attas sebagai Fondasi Pendidikan Karakter Generasi Z Nabila, Mutiara; Manasikana, Arina; Mumtaza, Ukhty; Sari, Herlini Puspika
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 10, No 2 (2025): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v10i2.4671

Abstract

This study aims to analyze and implement the concept of adab (etiquette) proposed by Syed Muhammad Naquib Al-Attas as a philosophical foundation in addressing the crisis of character education and moral erosion among Generation Z in the digital age. Generation Z, who live in a digital and global environment, experience value disorientation due to the weak internalization of adab in an education system that tends to be cognitive and materialistic. Through a literature review using a qualitative-descriptive analytical approach, this study examines Al-Attas' major works, particularly The Concept of Education in Islam, as well as various literature related to the character crisis and the dynamics of Generation Z. The results of the analysis show that, according to Al-Attas, manners are not merely social etiquette, but rather a spiritual and intellectual awareness to place everything in its proper position according to its essence. The concept of Islamization of Knowledge (IIEP) becomes an implementative instrument for the formation of civilized human beings (al-insan al-mu'addab) through the purification of knowledge from secular values towards a monotheistic orientation. This study concludes that effective character education for Generation Z must be holistic—integrating spiritual, moral, intellectual, and technological aspects to produce a generation that is knowledgeable, moral, and civilized in accordance with the Islamic worldview.
Akhlak Remaja Masa Kini: Antara Media Sosial, Self-Branding, dan Keteladanan Nabi Manasikana, Arina; Nabila, Mutiara; Sukma, Zulista; Yulastri, Resti
An-Nahdloh: Journal of Education and Islamic Studies Vol. 1 No. 2 (2026): Januari 2026
Publisher : Magister Pendidikan Agama Islam (MPAI) Program Pascasarjana, Universitas Islam Raden Rahmat (UNIRA) Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58788/jeis.v1i2.38

Abstract

This article aims to analyze the dynamics of today's youth morality, which is influenced by the intensity of social media, self-branding practices, and the weakening of internalized prophetic values in everyday life. This study also examines the role of family, school, and society in building an adaptive digital morality development ecosystem that can respond to the challenges of the modern era. The research method employed is library research, utilizing a descriptive-analytical approach. Data were obtained from books, national and international journals, and scientific articles relevant to the themes of adolescent morality, digital literacy, and values education in Islam. The analysis was conducted by examining the patterns, trends, and theoretical concepts that emerged from various sources. The results of the study show that social media has a significant influence on adolescent behavior and identity construction, especially through the culture of self-branding that encourages self-image orientation. The lack of prophetic role models strengthens adolescents' vulnerability to moral disorientation. The integration of digital literacy, understanding of adolescent psychology, and Islamic values is are important strategy in digital ethics development. Additionally, the synergy between family, school, and community has proven to be a key factor in creating an environment that supports the development of an adolescent character that is responsible and aligned with Islamic values. These findings emphasize that character building based on the era in   Keywords: youth ethics, social media, self-branding, prophetic values, digital literacy
Telaah Literatur tentang Efektivitas Evaluasi Sumatif dalam Menilai Pencapaian Kompetensi Peserta Didik Manasikana, Arina; Harani, Dena Aulia; Nabila, Mutiara; Azyati, Nikki; Mumtaza, Ukhty; Sukma, Zulista
An-Nahdloh: Journal of Education and Islamic Studies Vol. 1 No. 2 (2026): Januari 2026
Publisher : Magister Pendidikan Agama Islam (MPAI) Program Pascasarjana, Universitas Islam Raden Rahmat (UNIRA) Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58788/jeis.v1i2.49

Abstract

This abstract discusses the role of summative evaluation as a key component in assessing student competency achievement at the end of the learning process. It examines its effectiveness through a descriptive approach based on recent literature studies. Summative evaluation is considered important because it provides a comprehensive picture of the level of mastery of the material. Still, research shows that the quality of the instruments, ranging from validity, reliability, and alignment with the curriculum, greatly determines the accuracy of the assessment results. Problems arise when its implementation is still dominated by written tests that are less able to capture higher-order thinking skills and non-cognitive competencies. Other challenges include the lack of teacher training in question development, disparities in the quality of instruments between educational institutions, and psychological factors of students that can affect their test performance. Therefore, the integration of authentic assessment and strengthening teacher capacity are important elements to improve the quality of evaluation. This study emphasizes that summative evaluation must be combined proportionally with formative evaluation to provide more holistic and learning improvement-oriented information. The results of the study show that a paradigm shift from simply measuring results to competency-based assessment helps build an evaluation ecosystem that is more fair, accurate, and relevant to the development of 21st-century education. Therefore, a sustained commitment is needed in developing instruments, improving teacher assessment literacy, and strengthening regulations so that summative evaluation truly functions as a tool for quality improvement, rather than merely an administrative procedure.   Keywords:  Summative Evaluation, Educational Assessment, Competency Measurement, Learning Quality, Instrument Development