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PENGEMBANGAN BAHAN AJAR BERUPA HANDOUT PADA PEMBELAJARAN AKUNTANSI DASAR FASE F: STUDI ANALISIS TRANSAKSI BISNIS Romadhon, Anwar; Sari, Septiani Mulya; Hanifah, Nur; Dewi, Retno Mustika; Hakim, Luqman
Jurnal Pendidikan dan Ekonomi (JUPEK) Vol 6 No 2 (2025): Jurnal Pendidikan dan Ekonomi (JUPEK)
Publisher : Program Studi Pendidikan Ekonomi Institut Sain dan Kependidikan (ISDIK) Kie Raha Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15523030

Abstract

Basic accounting learning in Phase F of the Independent Curriculum is designed to equip students with an understanding of accounting concepts and skills in analyzing business transactions systematically and applicatively. However, practice in the field shows that learning still uses lecture methods and teaching materials that are less contextual, thus inhibiting students' understanding and active involvement (Astuti & Rahmawati, 2017). To overcome this, this study aims to develop teaching materials in the form of handouts as an alternative learning resource that can increase students' involvement and understanding of the company's business transaction analysis material. The study uses a Research and Development (R&D) approach with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The handout was developed based on the needs of Phase F students and contains contextual elements such as real transaction examples, account visualizations, and structured practice questions designed to improve analytical thinking skills. The results of expert validation show that this handout is very feasible to use in learning, with a feasibility score above 80%. Limited trials on grade XI students showed an increase in understanding of concepts and transaction analysis skills, as evidenced by the significant difference in pretest and posttest results (Nisfu Syabana & Susilowibowo, 2022). This finding is in line with the results of other studies which state that contextual teaching materials can improve students' cognitive skills in understanding complex material (Nurmalasari & Ratnawati, 2020).
Pemodelan Simulasi Sistem Dinamik untuk Meningkatkan Jumlah Pendapatan Unit Rawat Inap Rumah Sakit Islam Surabaya A.Yani Romadhon, Anwar; Suryani, Erma
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 7 No 3: Juni 2020
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.2020703126

Abstract

Perkembangan rumah sakit di Indonesia semakin meningkat, sejak tahun 2012 sampai 2018 mengalami peningkatan dengan rata – rata 5.2%. Tentunya hal tersebut memiliki dampak terhadap daya saing yang lebih kompetitif. Kebijakan pemerintah Indonesia  yang mengharuskan rumah sakit bekerja sama dengan Jaminan Kesehatan Nasional (JKN) guna pemerataan  pelayanan kesehatan mempengaruhi jumlah pendapatan. Faktanya asuransi BPJS Kesehatan mengalami defisit anggaran yang nilainya sangat besar. Manajement rumah sakit harus mencari strategi dan kebijakan yang tepat dalam upaya memaksimalkan pendapatan khususnya di era JKN. Pembatasan jumlah kunjungan tidak mungkin dilakukan mengingat sebagian besar pasien berasal dari peserta BPJS Kesehatan. Tujuan penelitian ini dilakukan untuk menemukan kebijakan dan solusi yang tepat bagi rumah sakit untuk mendapatkan keuntungan finasial dalam kondisi defisitnya anggaran asuransi kesehatan. Penting informasi membuat manajemen rumah sakit berupaya untuk memanfaatkan teknologi informasi sebagai media untuk merancang strategi bisnisnya, simulasi komputer seperti pemodelan sistem dinamik mempu menggambarkan dan mensimulasikan sistem secara nyata yang mengacu pada data,  sehingga pemangku kepentingan dapat memprediksi kondisi yang bisa terjadi dimasa depan. Hasil penelitian menunjukkan bahwasanya dengan merubah sistem pembayaran dari Fee For Services menjadi INA - Case Base Groups dapat memberikan keuntungan lebih bagi rumah sakit, hal ini dikarenakan tarif yang ditetapkan menyesuaikan dengan tarif rumah sakit di seluruh Indonesia. Temuan lain yang perlu diperhatikan adalah piutang pihak asuransi mengalami peningkatan, tentunya hal tersebut perlu perhatian lebih, serta bisa dijadikan bahan pertimbangan untuk mengubah sistem pembayaran karena sesuai hasil simulasi dapat memaksimalkan jumlah pendapatan . Lokasi penelitian di unit rawat inap, rumah sakit islam surabaya, diharapkan dari hasil pemodelan simulasi bisa dijadikan sebagai gambaran atau acuan bagi manajemen puncak rumah sakit dalam mengambil sebuah keputusan sebagai strategi bisnis. Abstract Hospital development in Indonesia has increased, from 2012 to 2018 has increased by an average of 5.2%.. Of course this has an impact on more competitive competitiveness. Indonesian government policy that requires hospitals to work closely with the National Health Insurance (JKN) in order to equalize health services affects the amount of revenue. The fact is that BPJS Health insurance has a very large budget deficit. Hospital management must find the right strategy and policy in an effort to maximize revenue, especially in the JKN era. Limiting the number of visits is not possible considering that most patients come from BPJS Health participants. The purpose of this study was to find the right policies and solutions for hospital to obtain financial benefits in the health insurance budget deficit. Important information makes hospital management strive to utilize information technology as media for designing business strategies, computer simulations such as dynamic system modeling can describe and simulate real systems that refer to data, so that stakeholders can predict conditions that can occur in the future. The results showed that by changing the payment system from Fee For Services to INA - Case Base Groups can provide more benefits for hospital, this is because the rates set adjust to hospital rates throughout Indonesia. Another finding that needs to be considered is that the insurance receivables have increased, of course it needs more attention, and can be taken into consideration to change the payment system because according to the simulation results can maximize the amount of income. The location of research in the inpatient unit, Surabaya Islamic hospital, is expected from the results of simulation modeling can be used as an illustration or reference for top management of the hospital in making a decision as a business strategy.