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PENGENDALIAN PERSEDIAAN VAKSIN PADA DINAS KESEHATAN KABUPATEN HULU SUNGAI SELATAN Marliza Noor Hayatie; Muhammad Aditya Aitama
Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan Vol 7 No 2 (2022): JIIS
Publisher : Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36387/jiis.v7i2.1015

Abstract

In the case of vaccination in Indonesia, the problem that often occurs is the shortage of vaccine supplies in one area while in other areas there is a problem of excess vaccine supply which results in the accumulation of goods in warehouses. The purpose of this study is to determine which type of vaccine is more widely used in the community so that there is no excess or shortage of supplies. This study uses the Activity Based Costing (ABC) inventory control analysis method to determine which vaccine is more priority and which is more widely used in Hulu Sungai Selatan Regency. The type of data used in this study is quantitative data, namely data on entry and expenditure of vaccine supplies in 2021 at the Hulu Sungai Selatan District Health Office. The data source used is secondary data with documentation collection techniques. Based on the results of research using the ABC method, the stock of vaccine types that are more prioritized for use by the community is the type of group A vaccine, namely with 2 types of vaccines, namely Sinovac 1 ml and Sinovac 5 ml.
LOKAKARYA PENULISAN BUKU AJAR EFEKTIF BAGI DOSEN PROGRAM STUDI PENDIDIKAN BAHASA INGGRIS UIN ANTASARI DAN UNU KALIMANTAN SELATAN yusuf al arief; Marliza Noor Hayatie
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol 7 No 2 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i2.157

Abstract

Penulisan buku ajar merupakan salah satu hal terpenting yang harus dilakukan oleh seorang dosen agar proses pembelajarannya bisa berjalan dengan lancer dan mencapai hasil yang maksimal. Namun, penulisan buku ajar juga tidak bisa dilakukan secara sembarangan karena ada panduan yang harus diikuti. Selain itu, buku ajar juga harus bersifat student-oriented agar buku ajar tersebut efektif saat digunakan dalam pembelajaran. Pengabdian kepada masyarakat yang dilaksanakan menggunakan metode lokakarya sehingga partisipan tidak hanya memahami teori namun juga mampu mempraktekkan secara langsung. Partisipan dalam kegiatan ini adalah dosen dari UIN Antasari Banjarmasin dan Universitas NU Kalimantan Selatan. Setelah mengikuti lokakarya, para peserta memberikan tanggapan yang positif karena lokakarya tersebut sangat bermanfaat untuk mengarahkan mereka menuliskan buku ajar yang efektif. Para peserta juga berharap akan adanya pelaksanaan lokakarya serupa lagi nantinya.
Transisi PSAK 24 ke PSAK 219: Potret Implementasi Akuntansi Imbalan Kerja Tenaga Panen Hamimah; Marliza Noor Hayatie; Try Edi Suwarno; Rahmatullah Alfikri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3252

Abstract

This study aims to analyze the implementation of harvest workers’ wage accounting at PT XYZ based on PSAK 219 on Employee Benefits, following its adoption as an update and new nomenclature of PSAK 24. The focus is on recognizing and measuring harvest workers’ wages as short-term employee benefits, which are vital to company operations. The research applies a qualitative descriptive approach with data collected through observation, interviews, and documentation. Results indicate that PT XYZ uses a performance-based wage system (pure piece rate) for harvest workers, complemented by premiums and incentives. The income tax of harvest workers is recognized as an allowance under the gross-up principle. Wage recognition and measurement follow PSAK 219, recorded as liabilities and expenses after services are rendered, while considering mandatory deductions such as BPJS. However, the treatment of overpayments has not fully complied with PSAK 219. This research contributes to the development of internal accounting information systems for plantation companies in ensuring the accuracy of accrual expenses and wage transparency, while also serving as an empirical reference for the transition of employee benefit standards in Indonesia.