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ENHANCING UTILIZATION OF HEALTH FUNDS INSURANCE THROUGH THE ACCOUNTABILITY CONTROL MODEL Muhammad Arifai; Zulkarnaini; Dwi Melvinasvita; Yeni Irawan; Mukhlisul Muzahid
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.1142

Abstract

The Aceh People's Health Insurance Fund (known as JKA, JaminanKesehatan Aceh) is an investment by the Aceh’s Government in the public health sector that requires continuous monitoring and control to ensure the provision of quality medical services. This study aims to develop an accountability control model in the strategic resource management of JKA, which is considered appropriate to identify the suitable and efficient level of control in managing JKA funds by hospitals in Aceh. The research framework is developed based on theoretical arguments emphasizing the need to utilize an appropriate control model that focuses on monitoring the responsiveness of health care providers to the expectations, desires, and demands of health service users. Additionally, the study also tracks financial and non-financial administration compliance aspects, as well as the achievement of stakeholder missions in the utilization of JKA funds. Despite the integration of JKA funds with the National Health Insurance program under the Social Security Administrating Body, service issues persist, and potential for improvement remains. In this study, the Performance Measurement System (PMS) control model is employed as a moderator of the JKN-JKA hospital control system, which consists of two strategic resources, namely human resource control and physical resource control, with a focus on JKA utilization performance. The utilization of the control model is categorized into two continuums, namely diagnostic control and interactive control. Respondent data were obtained through purposive sampling based on the research objectives. The sample for this research comprises hospitals, health centers, clinics, and optical facilities providing JKA health services in North Aceh and Lhokseumawe City. The study results provide empirical evidence that the utilization of a diagnostic and interactive control model enhances the performance of JKA fund utilization. This finding implies the applicability of the PMS control model for health service providers in Aceh.
STIMULATING THE MSME PERFORMANCE MONITORING SYSTEM THROUGH IMPROVING PERFORMANCE AND IMPLEMENTING CREATIVE ECONOMICS Zulkarnaini; Zulfikar; Muhammad Arifai; Kheriah; Lakharis Inuzula; Julia Alfianti; Reynold Herwinsyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a symbol of the strength of a region that must be developed. To support the development of MSMEs which continue to grow, various strategies are needed, especially how to encourage effective and efficient performance improvement. If these conditions can be implemented well, the development of MSMEs will facilitate the monitoring system for MSME performance by regional governments as an important part of improving regional performance, in this case the Department of Industry, Trade, Cooperatives and MSMEs. Apart from that, the consequences will have a direct impact on increasing regional economic value, especially on the growth of the creative economy which arises from the growth of MSMEs based on local wisdom, namely sharia-based. Therefore, it is very necessary to innovate policies by regional governments as an effort to accelerate regional economic development. This research is empirical research through a conclusive research design, namely by using data analysis using the Confirmatory Factor Analysis (CFA) method with the aim of seeing the advantages or strengths of each dimension of the MSME performance variables and the implementation of a sharia-based creative economy. The population that will be taken is all MSMEs in Lhokseumawe City based on data sources from the Department of Industry, Trade, Cooperatives and UMKM as the authority to supervise or monitor the performance of MSMEs. The sample determination method uses simple random sampling using the Isacc & Michael Table technique . The research results explain that the performance of MSMEs has the greatest contribution when compared to the implementation of a sharia-based creative economy in the Lhokseumawe City area. The results of the research prove that there is a need for regional government policy innovation, in this case the Department of Industry, Trade, Cooperatives and MSMEs, especially regarding monitoring and stimulating the performance of MSMEs through the existence of programs that encourage increasing the application of a creative economy based on local wisdom so that regions have advantages as a basis for implementing sharia Islam in Aceh Province.