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PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Kurniawati, Elisabeth Penti; Nugroho, Paskah Ika; Arifin, Chandra
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nations economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven’t need with accounting application.Keywords: Accounting, Micro, Small and Medium Enterprises (MSMEs)
PENGONTROLAN LAMPU JARAK JAUH DENGAN NODEMCU MENGGUNAKAN BLYNK Saut P Tamba; Abdul Halim Mukti Nasution; Sri Indriani; Nida Fadhilah; Chandra Arifin
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 2 No 1 (2019)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.483 KB) | DOI: 10.37600/tekinkom.v2i1.91

Abstract

In everyday life sometimes many people leave the lights at home alive even though they are empty. As it is known that lights are lighting devices that are very important for any activity, but often there are difficulties in controlling lights because they are still done manually, so there is often negligence in their use. Current control conditions still use the principle of controlling lights at close range. This of course results in excessive waste of electricity when traveling a considerable distance. By using a mobile home-based light control system and Blynk server, it aims to save electricity usage and make it easier to control lights from a certain distance. This system is created by using wifi technology that receives messages from clients that will be processed with the Blynk application that allows users to control home lights using Android. NodeMCU ESP8266 as a microcontroller, and the output is a relay to control the system to be on / off position. By controlling using Blynk, this tool can be operated with an Android smartphone that the majority of its users are supported by equipment that is easily available so that the house looks inhabited even though it is empty. So using the tools we make makes it easier for users to control it without having to be afraid of excessive electricity use.
Analisis Pengendalian Persediaan Obat Kategori Av Dengan Metode Abc, Ven Dan Eoq Di Instalasi Farmasi Rumah Sakit Aura Syifa Kediri Chandra Arifin; Tri Wijayanti; Gunawan Pamudji Widodo
Jurnal Farmasi Indonesia Vol 20 No 1 (2023): Jurnal Farmasi Indonesia
Publisher : Fakultas Farmasi Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jfi.v20i1.1086

Abstract

ABSTRACT Inventory Control Analysis Of AVMedicine CategoriesbyABC, VEN and EOQ Method In Pharmacy Installation at Aura Syifa Hospital Kediri.Pharmaceutical logistics management and pharmaceutical services aim to identify, prevent and resolve drug-related problems. Broadness of services and Aura Syifa Hospital Kediri participation in Jaminan Kesehatan Nasional (JKN) requires an efficient pharmaceutical supplies management. Regulations changes in Badan Penyelenggara Jaminan Sosial (BPJS) regarding tiered referral also change the pattern of drug consumption. In addition, arrears of BPJS patient claim payment at Aura Syifa Hospital Kediri during the last few months caused hospital to be slightly constrained in terms of operations and services, especially related to the procurement of medicines. Purpose of this study was to analyze control system and improve the efficiency of managing AV classification medicine using ABC, VEN and EOQ methods inpharmacy installation at Aura Syifa Hospital Kediri.This study wasdescriptive with retrospective data collected, data used in the period January 2018 - December 2018. Medicine analyzed were oral drugs, injections and infusions that were included in group A from the results of ABC analysis, group V from the results of VEN analysis so it was obtained BPJS medicine AV categories. Result of this study were combination of ABC and VEN analysis methods could identify drugs that require strict inventory control and prioritize 12 BPJS medicine in AV category. Pharmacy installation at Aura Syifa Hospital Kediri in 2018 did not meet cost efficiency that is: procurement frequency was higher than the EOQ method. Calculation of ABC, VEN and EOQ methods may improve efficiency in controlling AV classification medicine supplies in BPJS patients at IFRS Aura Syifa Kediri.
Narrative Review: Efektivitas Biaya Penggunaan Antibiotik untuk Penyakit Pneumonia di Rumah Sakit Indonesia Arifin, Chandra; Roriq, Abd
Jurnal Ilmiah Medicamento Vol 9 No 2 (2023): Jurnal Ilmiah Medicamento
Publisher : Fakultas Farmasi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/medicamento.v9i2.4827

Abstract

Pneumonia is an acute inflammatory respiratory infection caused by microorganisms. This infection can occur from both toddlers to the elderly and if not properly then the acute respiratory inflammation process will continue to be able to cause various infectious complications. Until now, there are many choices of antibiotic therapy for their treatment, but they have not guaranteed their effectiveness both therapeutically and cost-effectively. The purpose of this study was to analyze the effectiveness and efficiency of pneumonia treatment costs in Indonesian Hospitals. The method used is a literature review approach, namely Systematic Review related to articles with cost-effectiveness analysis or Cost-effectiveness analysis of pneumonia treatment that have been published in the form of research articles. Search articles using three databases, namely Google Scholar, Pubmed, and Garudadekti. Then the selection stage or literature screening was carried out by reading the title, abstract, and continued with the full text of the research article obtained. The results obtained 14 research articles according to the inclusion and exclusion criteria regarding the cost-effectiveness of pneumonia treatment. From the research data, it can be concluded that the antibiotic cefotaxime is widely prescribed and the most cost-effective according to the ACER calculation. However, the ACER value is influenced by different drug administration for each patient, the effectiveness of treatment therapy, the costs incurred by the patient or direct medical costs.
ANALISIS KRONOFARMAKOLOGI PENGGUNAAN PARACETAMOL PADA PASIEN COVID-19 DI RSUD DR. SOEDOMO TRENGGALEK Prasetyawan, Fendy; Saristiana, Yuneka; Muslikh, Faisal Akhmal; Mildawati, Ratna; Oktadiana, Isma; Arifin, Chandra; Rofiq, Abd; Febriana, Laela; Besan, Emma jayanti; Fadel, Muhammad Nurul
Journal of Social Science and Multidisciplinary Analysis Vol. 1 No. 1 (2024): Journal of Social Science and Multidisciplinary Analysis (Jossama), February 20
Publisher : Noble Cendekia Indonesia

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Abstract

The global COVID-19 pandemic has presented complex challenges to global health. Dr. Soedomo Regional General Hospital in Trenggalek has actively engaged in managing COVID-19 patients. This study aims to analyze the chronopharmacology of paracetamol usage in COVID-19 patients at the hospital, focusing on the body's biological response to the drug at various time points within the 24-hour cycle. In the treatment of COVID-19, the use of paracetamol has become a primary strategy for addressing symptoms such as fever. However, it is crucial to understand how the timing of paracetamol administration can influence the body's response to the treatment. A chronopharmacological study involving 100 patients analyzed body temperature before and after therapy at three different times: 08:00 AM, 04:00 PM, and 10:00 PM. The results revealed a significant decrease in body temperature after therapy, particularly at 04:00 PM. These findings support the concept of "the right time, the right dose" in clinical practice. Analysis of the body's circadian rhythm emphasizes the need to consider the timing of drug administration to achieve optimal outcomes. Despite the limited sample size, this research provides a foundation for the development of more precise practical guidelines for administering paracetamol to COVID-19 patients.
Chronopharmacological Study Of Angiotensin-Converting Enzyme Inhibitor Ramipril In Hypertensive Patients In A Hospital: Analysis Of Efficacy And Tolerability Based On Administration Time Variations Fendy Prasetyawan; Faisal Akhmal Muslikh; Yuneka Saristiana; Ratna Mildawati; Chandra Arifin; Abd Rofiq; Dewi Retno Puspitosari
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 3 No. 02 (2024): Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), July 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/esaprom.v3i02.4752

Abstract

This research investigates the chronopharmacological effects of Ramipril administration on hypertensive patients, focusing on the timing of drug intake. Studies conducted by Firli Choerun Nisa and Siti Rohmiati in 2022 provide the basis for this analysis. Using observational-analytic methods with cross-sectional designs, data were collected prospectively from 23 patients in each study. Firli Choerun Nisa's study at RSUD Singaparna Medika Citrautama, Tasikmalaya Regency, involved 14 patients in the light zeitgeber group and 9 in the dark zeitgeber group. Results indicated significant reductions in both systolic and diastolic blood pressures, with the dark zeitgeber group experiencing more substantial decreases. The SPSS analysis showed a p-value of 0.062, indicating no statistically significant difference between the groups. Siti Rohmiati's study at RSUD Dr. Soekardjo Tasikmalaya found similar results. The light zeitgeber group showed a systolic decrease of 9.9 mmHg and a diastolic decrease of 5 mmHg, while the dark zeitgeber group had decreases of 16.66 mmHg and 10.56 mmHg, respectively. The SPSS analysis also yielded a p-value of 0.062, supporting the conclusion of no significant difference in Ramipril's efficacy based on administration timing. The comprehensive analyses revealed that Ramipril effectively reduces blood pressure regardless of the administration time. Significant reductions in both the daytime and nighttime groups were noted, with trends suggesting a more pronounced effect during nighttime administration. These findings emphasize the importance of flexibility in medication timing, enhancing patient adherence without compromising therapeutic outcomes. In conclusion, the timing of Ramipril administration, whether in the morning or evening, does not significantly impact its effectiveness in managing hypertension. This flexibility offers practical benefits for clinical practice, supporting better patient adherence and optimized hypertension management. These studies contribute to the broader understanding of chronopharmacology, providing insights for improved treatment strategies in hypertensive care.
Analisis Cost-Benefit Terapi Simvastatin dengan Atorvastatin pada Pasien Dislipidemia di Apotek 71 Kota Kediri dengan Pendekatan Human Capital Method Prasetyawan, Fendy; Saristiana, Yuneka; Mildawati, Ratna; Fadel, Muhammad Nurul; Besan, Emma Jayanti; Astutik, Widhi; Arifin, Chandra; Rofiq, Abd; Rhomah, Eka Hayati
Business and Economic Publication Vol. 3 No. 2 (2025): Business and Economic Publication
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/bep.v3i2.1571

Abstract

This study aims to analyze the cost-benefit of simvastatin therapy compared to atorvastatin in dyslipidemia patients at Apotek 71 Kediri City using the Human Capital Method. Using a cross-sectional study design, this study analyzed 60 patients (30 simvastatin users, 30 atorvastatin users). Productivity loss data was collected through a patient self-report questionnaire and valued monetarily using the assumption of a uniform daily wage. Results showed that direct costs of simvastatin were lower (IDR 75,000/month) than atorvastatin (IDR 210,000/month), but lost productivity in the simvastatin group was higher (IDR 384,000) than atorvastatin (IDR 180,000). The Net Benefit value of simvastatin therapy was -Rp 39,000 with a Benefit Cost Ratio (BCR) of 0.91, while atorvastatin produced a Net Benefit of +Rp 210,000 with a BCR of 1.54. The difference in Net Benefit was statistically significant based on an independent t-test (p=0.002). Thus, atorvastatin is more economically efficient than simvastatin because it provides higher productivity benefits despite higher direct costs.
Assessment of the Effectiveness of Centella asiatica Ethanol Extract in Alleviating Diarrhea in Castor Oil-Induced White Mice: A Pharmacological Approach Yuneka Sarisitiana; Fendy Prasetyawan; Faisal Akhmal Muslikh; Ratna Mildawati; Chandra Arifin; Abd Rofiq; Ivan Junius Mesak
Journal Health of Indonesian Vol. 1 No. 02 (2023): Journal Health of Indonesian, July 2023
Publisher : Paspama Institute

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Abstract

This study investigated the potential anti-diarrheal effects of ethanol extract from Centella asiatica leaves using a castor oil-induced diarrhea model in mice. The extract, obtained from Centella asiatica leaves, was administered orally to mice at various doses. Parameters including the frequency, duration, and onset of diarrhea were measured and compared with control groups. Results indicated a dose-dependent reduction in diarrhea frequency and duration in treated mice. Higher doses of Centella asiatica ethanol leaf extract demonstrated efficacy comparable to loperamide, a standard anti-diarrheal drug. Histopathological analysis further revealed protective effects on intestinal tissue integrity, suggesting a potential mechanism of action for the observed anti-diarrheal activity. These findings underscore the potential of Centella asiatica ethanol leaf extract as a natural alternative for managing diarrhea. The study contributes to the growing body of evidence supporting the traditional use of Centella asiatica in folk medicine for gastrointestinal ailments. However, further research is warranted to elucidate the underlying mechanisms of action responsible for its anti-diarrheal effects and to conduct clinical trials for human validation. In conclusion, this research highlights the significance of exploring natural remedies derived from medicinal plants like Centella asiatica for combating gastrointestinal disorders. The study underscores the potential of Centella asiatica ethanol leaf extract as a therapeutic agent for managing diarrhea and improving public health outcomes.
Patterns of Antihypertensive Medication Utilization Among Hypertensive Patients: A Review of Single-Therapy Practices in Outpatient Primary Healthcare Centers Fendy Prasetyawan; Yuneka Saristiana; Faisal Akhmal Muslikh; Chandra Arifin; Abd Rofiq; Elsa Mahardika Putri; Anis Akhwan Dhafin
Journal Health of Indonesian Vol. 2 No. 02 (2024): Journal Health of Indonesian, Edition July 2024
Publisher : Paspama Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/health.v2i02.115

Abstract

Hypertension, often referred to as "The Silent Disease," presents a significant global health challenge due to its asymptomatic nature and association with severe cardiovascular complications. Effective management of hypertension primarily relies on the administration of antihypertensive drugs, either as monotherapy or combination therapy. This study investigates the utilization patterns of single antihypertensive drugs among hypertensive patients in the outpatient setting of Puskesmas "X" in Solo City. Utilizing a retrospective approach, data from patient medical records were analyzed to examine drug usage patterns and patient responses to therapy. Results revealed a noteworthy preference for combination therapy, with approximately 64.18% of patients opting for this approach. Combination therapy strategies were favored due to their additive and synergistic effects, potential for reducing side effects, and enhanced blood pressure control. Specifically, amlodipine from the calcium channel blocker (CCB) group emerged as the most commonly prescribed single antihypertensive drug, while the combination of amlodipine with candesartan from the angiotensin receptor blocker (ARB) group was the predominant combination therapy. These findings align with previous research, emphasizing the significance of combination therapies in hypertension management..
Cost-Effectiveness Analysis of Immunosuppressant Drug Methylprednisolone at Gembleb Farma Trenggalek Pharmacy Service Fendy Prasetyawan; Yuneka Saristiana; Tsamrotul Ilmi; Widhi Astutik; Chandra Arifin; Abd Rofiq; Eka Hayati Rhomah
International Journal of Science and Society (IJSS) Vol. 1 No. 2 (2025): December
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/v9v9ke75

Abstract

This study aims to evaluate the cost-effectiveness of the immunosuppressant drug methylprednisolone at Gembleb Farma Pharmacy in Trenggalek, East Java, Indonesia. The research was conducted on May 30, 2025, using a descriptive quantitative approach supported by interviews with the responsible pharmacist. Data collection involved daily sales records of methylprednisolone and clinical response outcomes among patients. Each patient typically received five tablets per treatment, and the pharmacy recorded an average daily sale of 250 tablets. Therefore, it was estimated that approximately 50 patients were served per day. From those, 45 patients—equivalent to 90%—experienced favorable clinical responses to methylprednisolone therapy. The cost per tablet was IDR 500, resulting in a total daily cost of IDR 125,000. The calculated Cost-Effectiveness Ratio (CER) per day was IDR 2,777.78 per effectively treated patient. This value remained consistent when scaled to monthly (IDR 3,750,000 for 1,350 effective patients) and annual estimates (IDR 45,625,000 for 16,425 effective patients), yielding the same CER value of IDR 2,777.78. The findings indicate that methylprednisolone provides a stable and predictable cost-effectiveness profile in outpatient pharmacy settings. These results may support decision-making in therapeutic planning, particularly in community pharmacies that aim to deliver effective yet affordable immunosuppressive therapies. Additionally, this cost-efficiency aligns with the goals of rational drug use and sustainable pharmaceutical services at the primary healthcare level.