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All Journal Dia: Jurnal Administrasi Publik Neo-Bis BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Keperawatan Muhammadiyah JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL NURSING UPDATE JURNAL ILMIAH ILMU KEPERAWATAN Jurnal AbdiMas Nusa Mandiri PROFESSIONAL HEALTH JOURNAL Journal Of Human And Education (JAHE) Jurnal Paradigma: Pemberdayaan & Pengabdian Kepada Masyarakat
Maduratna, Enggal Sari
Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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PENGARUH SERVICE STANDARD COMMUNICATION DAN KOMITMEN MANAJEMEN TERHADAP KUALITAS LAYANAN DAN KEPUASAN PELANGGAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 4 (2023): DESEMBER
Publisher : NHM PRESS

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Abstract

Nowadays, competition has occurred in various business fields, both in the manufacturing and service sectors. Organizations must have the right strategy in order to win competition in the industry so that the organization can develop for the long term. These existing challenges also affect the business world related to health services. Over the last thirty years, there has been an increasing need for quality healthcare services to improve lifestyles. Improving the quality of health services is a major concern for patients, and providing better services for patients has become the focus of hospitals (Jandavath and Byram, 2016). The community's increasing need for health services is not being balanced by adequate services from community health centers. Puskesmas is a health service facility that carries out public health efforts and first-level individual health efforts, by prioritizing promotive and preventive efforts, to achieve the highest level of public health in its working area (RI Minister of Health Regulation No. 43, 2019) This research design uses a quantitative research design, with a case study approach. The variables studied are independent variables, including Service Standard Communication and Management Commitment, while the dependent variables are Service Quality and Customer Satisfaction. The research was conducted from November 2023 to February 2024 at the Socah Community Health Center, Bangkalan. The population is 128 patients who have received service at the Socah Community Health Center for an average of 1 month, using simple random sampling with a sample size of 98 people. The data collection tool uses a questionnaire. Data analysis used univariate and bivariate analysis with the Spearman rank statistical test.
ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP JUMLAH KUNJUNGAN PASIEN PADA ERA UNIVERSAL HEALTH COVERAGE DI PKM SOCAH BANGKALAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 3 (2023): SEPTEMBER
Publisher : NHM PRESS

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Abstract

Menurut Depkes (2009), Puskesmas adalah kesatuan organisasi fungsional yang menyelenggarakan upaya kesehatan yang bersifat menyeluruh, terpadu, merata dapat diterima dan terjangkau oleh masyarakat dengan peran serta aktif masyarakat dan menggunakan hasil pengembangan ilmu pengetahuan dan teknologi tepat guna, dengan biaya yang dapat dipikul oleh pemerintah dan masyarakat luas guna mencapai derajat kesehatan yang optimal, tanpa mengabaikan mutu pelayanan kepada perorangan. Puakesmas memiliki target capaian setiap tahunnya, oleh karena itu agar menarik minat pengguna jasa pelayanan kesehatan perlu dilakukan kegiatan pemasaran. Salah satu unsur dari strategi pemasaran adalah bauran pemasaran auran pemasaran ini semakin lama semakin berkembang terutama dalam bidang jasa, tidak hanya mencakup produk, promosi, dan harga (4P), namun juga meninjau dari segi tempat, orang, proses, dan bukti fisik yang selanjutnya dikenal dalam istilah bauran pemasaran jasa sebagai 7P. Jenis penelitian kuantitatif dengan pendekatan cross sectional
Problematika Badan Layanan Umum Daerah Pusat Kesehatan Masyarakat Sakti, Eklamsia; Sari Maduratna, Enggal; Firdaus, Nailufar
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 16 No 2 (2024): JUNI
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/job.v16i2.2162

Abstract

This study aims to explore the problems of Community Health Centers (Puskesmas) when undergoing a status transition to a Regional Public Service Agency (BLUD). Since Regulation of the Minister of Home Affairs No. 79/2018 on Regional Public Service Agency (BLUD) was officially implemented, the Puskesmas has changed its status to BLUD. When this transition occurs, many problems are faced by the Puskesmas. Therefore, researchers conducted a case study at the Bangkalan Health Center regarding the problems of becoming a BLUD. The resource persons were the Head of the TU Sub-Department, PJ UKM, UKP, Pharmacy and Laboratory, Nursing, Midwives, and Public Health with the Small Discussion Group (SGD) system. The results of the search found that Puskesmas Bangakaln has problems in financial management, human resources who are only experts in the field of health, technology that is still locked, jammed National Health Insurance (JKN) capitation funds, and has not formed an Internal Supervisory Unit (SPI).
INTEGRASI PENGENDALIAN INTERNAL PADA BADAN LAYANAN UMUM DAERAH (BLUD) PUSKESMAS Maduratna, Enggal Sari
JURNAL PARADIGMA (PEMBERDAYAAN & PENGABDIAN KEPADA MASYARAKAT) Vol 6 No 1 (2024): JURNAL PARADIGMA VOLUME 6 NOMOR 1 APRIL 2024
Publisher : STIKES NGUDIA HUSADA MADURA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/pgm.v6i1.1785

Abstract

The Indonesian government issued regulations regarding the transition of community health centers to regional public service agencies (BLUDs) in 2018. These regulations require all community health centers in Indonesia to change their status to BLUDs. During this transition, the Community Health Center faced many challenges, such as preparation, financial management, technology, human resources, corruption and poor internal control, which negatively impacted the performance and survival of the Community Health Center. Therefore, this article will integrate the internal control of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) into BLUD Community Health Centers so that they can resolve all their problems and improve their performance. The approach of this article uses a qualitative descriptive approach. Based on the results and discussions, COSO internal control can be implemented in BLUD community health centers. In addition, the five components of COSO internal control can increase the preparedness of community health centers, improve technology and innovation, competent human resources, reduce corruption, and increase the effectiveness of internal control so that the performance of BLUD community health centers increases. Keywords: Internal control, COSO, BLUD, Community health center
SAE RASSAH “ Pemberdayaan Tatalaksana Nyeri Dan Cidera Sebagai Upaya Penanggulangan Nyeri Dan Cidera Saat Latihan Tari Di Sanggar Tari Desa Duko Tambin Agus Priyanto; Dian Eka Januriswati; Merlyna Suryaningsih; Riyadatus Solihah; Enggal Sari Maduratna; Ach. Khuzain Iroqie
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1436

Abstract

Duko Tambin merupakan salah satu Desa di Kecamatan Tragah. Desa Duko tambin sangat menyukai pertunjukan Tarian Tradisional. Tingginya minat bakat tari serta Minimnya fasilitas tari di Desa Duko Tambin menjadi salah satu perhatian khusus oleh BEM NHM. Lolosnya Pendanaan Hibah PPK Ormawa yang di motori oleh BEM NHM membuat potensi masyasrakat desa Duko Tambin Semakin terasah. Animo Masyarakat akan tari tradisional semakin dirasakan sejak diresmikannya pengurus sanggar tari desa Duko Tambin. Pengelolaan Sanggar Tari bukan hanya sebatas memfasilitasi minat bakat Gerakan tari, namun juga perlu memperhatikan tentang akan dampak dari Gerakan-gerakan tari seperti cidera otot dan nyeri otot. Pentingnya peningkatan pemahaman tatalaksana tersebut sudah menjadi rangkaian kegiatan dari 5 kegiatan inti PPK Ormawa Bem NHM. Berdasarkan kronologi tersebut berbekal keilmuan dasar serta optimalisasi tuntutan profesi, Dosen dan Ormawa BEM NHM STIKes Ngudia Husada Madura melakukan kegiatan Pengabdian Masyarakat dengan judul “SAE RASSAH” Pemberdayaan tatalaksana nyeri dan cidera sebagai upaya penanggulangan nyeri dan cidera saat Latihan tari di Sanggar Tari Desa Duko Tambin Kecamatan Tragah Bangkalan. Kata Kunci: Nyeri, Cidera, Tari
PENDAMPINGAN PEMBENTUKAN SATUAN PENGAWAS INTERN (SPI) DI PUSAT KESEHATAN MASYARAKAT (PUSKESMAS) KECAMATAN BANGKALAN Maduratna, Enggal Sari; Firdaus, Nailufar
JURNAL PARADIGMA (PEMBERDAYAAN & PENGABDIAN KEPADA MASYARAKAT) Vol 6 No 2 (2024): JURNAL PARADIGMA VOLUME 6 NOMOR 2 OKTOBER 2024
Publisher : STIKES NGUDIA HUSADA MADURA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/pgm.v6i2.2244

Abstract

Community Service S1 Ngudia Husada Madura Health Administration focus on assisting to build an Internal Supervisory Unit (SPI) at the Bangkalan District Community Health Center (Puskesmas). The main purpose of this community service is the design of the SPI organizational structure. The community service method is carried out by workshops and assistance regarding SPI. The paired T test results show that only four components of internal controls are increasing during assistance, namely increasing understanding of the environment of control, control activities, information and communication, and monitoring. The final result of community service is that the design of the SPI organizational structure has been formed and the Bangkalan Puskesmas already knows about the conditions that must be met in forming SPI such as submitting Buputi regulations regarding SPI and Standard Operating Procedure (SOP) SPI.
Abusive earnings management dan Kinerja Perusahaan: Kasus di Sektor Kesehatan Periode 2017-2022 Sakti, Eklamsia; Tarjo, Tarjo; Maduratna, Enggal Sari; Firdaus, Nailufar
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28899

Abstract

Penelitian ini bertujuan mencari bukti emipiris pengaruh abusive earnings management terhadap kinerja perusahaan. Metode penelitian menggunakan kuantitatif dengan sumber data dari laporan keuangan yang disediakan oleh Bursa Efek Indonesia. Obyek penelitian adalah perusahaan sektor kesehatan dari tahun 2017-2022. Jumlah sampel sebanyak 72 data laporan keuangan. Teknik analisis data menggunakan regresi data panel. Abusive earnings management diproksikan dengan Accrual Earnings Management, discresionari dari arus kas (CFO), beban (DISEXP), dan biaya produksi (PROD). Di sisi lain, kinerja perusahaan diproksikan dengan Return on Asset (ROA) dan Net Profit Margin (NPM). Hasil regresi data panel membuktikan bahwa DISEXP berpengaruh signifikan negatif terhadap ROA dan NPM. Sementara itu, AEM, CFO, dan PROD tidak berpengaruh terhadap ROA dan NPM.
How to Detect Financial Shenanigans?: Evidence From the Healthcare Sector in Indonesia Sakti, Eklamsia; Maduratna, Enggal Sari
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research aims to empirically test the ability of financial ratios to detect financial shenanigans during the Covid-19 pandemic. The objects of this research are healthcare companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The research sample consisted of 72 financial report data. The data analysis technique uses logistic regression with IMB SPSS 25 statistical tool. Detection proxies use return on assets (ROA), revenues quality ratio (RQR) and Real Earnings Management (REM). The proxies for financial shenanigans are the Beneish M-score model and the Dechow F-score model. The results of this research are (1) ROA is significant for F score, (2) RQR is significant for F score, (3) REM is significant for M score. The main conclusion of This research is that financial ratios help detect financial shenanigans that occurred during the Covid-19 pandemic.
Co-Authors Ach. Khuzain Iroqie Agus Priyanto Dian Eka Januriswati Dian Eka Januriwasti Eddy Moeldjono Eka Suci Daniyanti Faizah, Yustin Nur Firdaus, Nailufar Laila, Alfa Merlyna Suryaningsih Moeljono, Eddy Nurun Nikmah Qomari, Selvia Nurul Riyadatus Solihah Sakti, Eklamsia Tarjo Tarjo WD YUNI M.USA