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All Journal Abdimas Aktiva : Jurnal Akuntansi dan Investasi Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Assyarikah: Journal Of Islamic Economic Business
Suprapto, Helman
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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SISTEM PENGENDALIAN INTERN (SPI) TERHADAP PERSEDIAAN OBAT UNTUK PASIEN BADAN PENYELENGGARAAN JAMINAN SOSIAL (BPJS) DI UPT PUSKESMAS KOWEL Fajar, Achmarul; Suprapto, Helman; Qonita, Ana Mara
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.498 KB) | DOI: 10.35835/aktiva.v2i2.276

Abstract

Puskesmas is a technical implementation unit of regency or city health service responsible for conducting health development in a work area. The main activity of the puskesmas is to sell care services, but the patient's treatment will not be maximized if the medicines owned by the puskesmas are incomplete. Therefore, the treatment of drug supply accounting must be applied by the puskesmas to assist smoothness in its operational activities. Without supplies, puskesmas are exposed to the risks of not being able to meet the needs of users of puskesmas (patient) services. The purpose of this study is to find out how the application of the Internal Control System to the supply of medicines for BPJS patients in UPT. Puskesmas Kowel. Inventories are particularly vulnerable to damage or theft. Therefore, internal control is required to protect the stock of the drug as well as to make inventory information more reliable. The result of the research shows that Puskesmas Kowel has implemented Internal Control System properly and correctly. Although not exactly the same as the theory because the Puskesmas Kowel is not a company, but it can be said Kowel Health Center has done criteria of internal control.
Empowerment of Coastal Communities through Utilization of Fish Waste in Realizing a Blue Economy Musoffan, Musoffan; Sholeh, Mohammad Shoimus; Suprapto, Helman
Jurnal Abdimas Vol 27, No 2 (2023): December 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v27i2.47985

Abstract

Fish waste, which includes fish innards, fish heads and bones, as well as remaining fish washing water, if not managed properly, can cause environmental pollution. This waste is increasing day by day. This will have a deadly impact on biota invertebrates Which No with other shells, therefore it is necessary to process fish waste so that it can at least reduce environmental pollution. To control efforts , a service activity program is needed, namely socialization and training on the Implementation of the Blue Economy by Utilizing Fish Waste into Catfish and Petis Feed in Tlesah Village, Tlanakan District, Pamekasan . By holding this training, the community understands how to use fish waste into products that have economic value and understand the stages of making products starting from preparing tools and materials, the length of the production process until it becomes fish food and paste products. Partners' knowledge about the blue economy has increased after the presentation of the material by viewing response to material conclusions empowerment after a demonstration or practice of utilizing fish waste.
Peningkatan Produktifitas Wanita Pensisir Melalui Limbah Udang Sebagai Produk Lokal Dengan Konsep Blue Economy Musoffan, Musoffan; Suprapto, Helman; Nuraini, Laili
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 01 (2025): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2025.6.01.30-37

Abstract

Permasalahan mitra (kelompok usaha aeng out) adalah omzet penjualan menurun, harga tidak stabil dan lingkungan tercemar akibat limbah olahan udang yang. Oleh karen itu tujuan pengabdian ini untuk meningkatkan produktifitas wanita pensisir dengan cara meningkatkan keterampilan melalui pelatihan pengolahan produk udang (diverivikasi produk) dan limbah udang dijadikan sebagai produk lokal sehingga proses produksinya ramah lingkungan (minimalisir limbah) dengan konsep blue economy. Metode kegiatan ini dengan cara sosialisasi, pelatihan, pendampingan dan evaluasi dengan cara pretest dan post test analisisnya dengan skala liket dan analisis statistik. Hasil kegiatan pengabdian ini yaitu 85% mitra mampu meningkatkan keterampilannya dalam manejemen dan proses produksi olahan udang dan limbah serta diverivikasi produk. Berdasarkan analisis paired two sample statistics diperoleh nilai p = 0,000 (0,0001) yang menunjukkan perbedaan yang signifikan kemampuan antara sebelum dan sesudah kegiatan. Selain itu juga sudah ada lima produk yang sudah bisa dijual oleh mitra sehingga ini menunjukkan produktivitas wanita pesisir meningkat.
Peran Nilai Tanggung Jawab dan Kepemilikan Moral dalam Mewujudkan Kepemimpinan Etis Berbasis Etika Bisnis Islam pada UMKM Suprapto, Helman; Bustaram, Isnain; Sayyidi, Sayyidi; Mabruroh, Hajjatul; Salim, Abd
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i1.2091

Abstract

This study aims to examine the effect of sense of responsibility on ethical leadership through the mediating role of moral ownership among Micro, Small, and Medium Enterprise (MSME) managers in Pamekasan Regency. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) to analyze data collected from 100 respondents. The results reveal that sense of responsibility significantly influences moral ownership, which in turn mediates its effect on ethical leadership. Theoretically, the findings strengthen the value-based leadership model in the MSME context. Practically, the results provide an initial foundation for fostering ethical leadership development in the MSME sector.
Co-Authors Bustaram, Isnain Fajar, Achmarul Mabruroh, Hajjatul Mohammad Shoimus Sholeh MUSOFFAN Nuraini, Laili Qonita, Ana Mara Salim, Abd Sayyidi, Sayyidi