p-Index From 2021 - 2026
18.717
P-Index
This Author published in this journals
All Journal DIKSI Tadulako Journal Sport Sciences And Physical Education Jurnal Perikanan dan Kelautan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Kesehatan Masyarakat Jurnal Gaussian Warta Rimba Jurnal Momentum Journal The Winners Al-Mizan (e-Journal) Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Islam Futura Jurnal Intelektualita: Keislaman, Sosial, dan Sains JURNAL AKUNTANSI DAN KEUANGAN Jurnal Edik Informatika : Penelitian Bidang Komputer Sains dan Pendidikan Informatika Jurnal Pendidikan Kimia FKIP Universitas Halu Oleo Sosioreligius: Jurnal Ilmiah Sosiologi Agama Daya Saing : Jurnal Ilmu Manajemen Journal of Economic Education Jurnal Mirai Management AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan SemanTIK : Teknik Informasi Resona : Jurnal Ilmiah Pengabdian Masyarakat Sumatra Journal of Disaster, Geography and Geography Education Journal of Economic, Bussines and Accounting (COSTING) Rang Teknik Journal Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Window of Health : Jurnal Kesehatan Jurnal Kesehatan Bina Generasi Martabe : Jurnal Pengabdian Kepada Masyarakat Societa: Jurnal Ilmu-Ilmu Agribisnis Patria Artha Journal of Nursing Science Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Ensiklopedia of Journal Jurnal Ilmiah Ecosystem JISIP: Jurnal Ilmu Sosial dan Pendidikan JOISIE (Journal Of Information Systems And Informatics Engineering) Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Nursing Inside Community Jurnal Informatika Kaputama (JIK) International Journal for Educational and Vocational Studies Berkala Penelitian Agronomi Jurnal Pendidikan Teknologi Pertanian Jurnal Ilmiah Poli Bisnis JURNAL KESEHATAN DELIMA PELAMONIA Diklat Review : Jurnal manajemen pendidikan dan pelatihan Medika Kartika : Jurnal Kedokteran dan Kesehatan JE-Unisla Zonasi: Jurnal Sistem Informasi Inersia : Jurnal Teknik Sipil Diagnosis: Jurnal Ilmiah Kesehatan Journal of Governance and Local Politics (JGLP) J-SEA (Journal Socio Economic Agricultural) Abdi Masyarakat Jurnal Sistem Komputer & Kecerdasan Buatan Jurnal Bioindustri REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal PORKES Journal Idea of History Jurnal Aisyah : Jurnal Ilmu Kesehatan Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Just TI (Jurnal Sains Terapan Teknologi Informasi) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Tekper: Jurnal Teknologi dan Manajemen Industri Pertanian Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Community Empowerment International Journal of Marketing and Human Resource Research Jurnal Kesehatan Tambusai Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Jurnal Teknik Elektro (JTE) Edukasi Tematik: Jurnal Pendidikan Sekolah Dasar Wal'afiat Hospital Journal Journal of Science and Technology Jurnal Pengabdian Kepada Masyarakat Patikala An Idea Health Journal Jurnal Ekonomi dan Manajemen Indonesia Alif Lam: Journal of Islamic Studies and Humanities Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Journal of Aafiyah Health Research (JAHR) Journal of Muslim Community Health (JMCH) Journal of Current Health Sciences JUrnal Riset Ilmu Pendidikan Journal Of Human And Education (JAHE) Jurnal Sistem Informasi dan Teknik Informasi Jurnal Agribis PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Al-Ilmi Agrikan: Jurnal Agribisnis Perikanan Jurnal Teknik Mesin Sinergi Jurnal Administrasi Pendidikan dan Konseling Pendidikan Jurnal Ilmiah Penyuluhan dan Pengembangan Masyarakat Jurnal Pendidikan Dasar Borneo (Judikdas Borneo) Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Kesehatan Delima Pelamonia Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Prosiding Seminar Nasional Mini Riset Mahasiswa Ceddi Journal of Information System and Technology (JST) Jurnal Riset Manajemen Indonesia Jurnal Akuntansi dan Teknologi Keuangan Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Bintang Pendidikan Indonesia WAL'AFIAT HOSPITAL JOURNAL Jurnal Teknologi dan Vokasi IJLHE: International Journal of Language, Humanities, and Education POMA JURNAL Jurnal Ilmu Pendidikan dan Humaniora Journal of Technology Informatics and Engineering Jurnal Pendidikan Guru Sekolah Dasar Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Jurnal Manajemen Ekonomi dan Bisnis IJMA Jurnal Al-Ilmi Seshiski: Southeast Journal of Language and Literary Studies Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) J-Shelves of Indragiri (JSI) Jurnal Polimesin Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) SWAGATI: Journal of Community Service Macca: Science-Edu Journal Manajemen Pendidikan Society Journal of Bioindustry Jurnal Pengabdian Masyarakat Mentari Jurnal Penyuluhan Pembangunan Journal of Biology Science and Education Jurnal Ilmiah Pertanian dan Peternakan Sultra Journal of Mechanical Engineering Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) SMART : Jurnal Teknologi Informasi dan Komputer Balance: Jurnal Ekonomi Sawerigading
Claim Missing Document
Check
Articles

STRATEGI PENERIMAAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN KAMPAR Gusrini, Wike; Arman, Arman; Marantika, Abshor; Zakir, Muhammad; Putra, Muhammad Nanda Dwi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/n0axnp95

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemungutan Pajak Sarang Burung Walet pada Badan Pendapatan Daerah Kabupaten Kampar. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan teknik analisa. Teori yang digunakan untuk mencapai target yang diinginkan yaitu teori Freddy Rangkuti tentang analisis SWOT yang mana untuk mengetahui kekuatan, kelemahan, peluang dan ancaman dalam melihat faktor internal dan eksternal dalam pemungutan pajak reklame dan kemudian membuat matriks SWOT berdasarkan hasil analisis lingkungan internal (IFAS) dan analisis lingkungan eksternal (EFAS) sehingga dapat menentukan strategi terbaik dalam proses pemungutan Pajak Sarang Burung Walet di Kabupaten Kampar.  Dari hasil analisis lingkungan internal (IFAS) faktor strategis kekuatan memperoleh total skor 1,96 dan kelemahannya dengan total skor 0,69. Dan hasil analisis lingkungan eksternal (EFAS) faktor peluang memperoleh skor sebesar 2,22 dan ancaman dengan total skor 1,43. Analisis pada diagram SWOT menggambarkan bahwa strategi pemungutan Pajak Sarang Burung Walet pada Badan Pendapatan Daerah Kabupaten Kampar berada pada penerapan strategi progresif. Hal ini diperoleh berdasarkan hasil penelitian titik koordinat diagram analisis SWOT yang mana nilai X (0,6) dan nilai Y (0,4).
Kolaborasi PKM Wara Utara Kota dalam Pemeriksaan PTM Bagi Mahasiswa Universitas Mega Buana Palopo Arman, Arman; Zamli, Zamli; Seriyanti, Seriyanti; Sabrina, Riska
Jurnal Pengabdian Masyarakat Mentari Vol. 2 No. 1 (2025): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v2i1.130

Abstract

Penyakit Tidak Menular (PTM) seperti hipertensi, obesitas, dan gangguan metabolik semakin meningkat di kalangan usia produktif, termasuk mahasiswa. Rendahnya kesadaran terhadap gaya hidup sehat menjadi tantangan tersendiri dalam pencegahan PTM. Oleh karena itu, kegiatan pengabdian masyarakat ini dilaksanakan sebagai bentuk kontribusi perguruan tinggi dalam mengedukasi dan memeriksa kesehatan mahasiswa Universitas Mega Buana Palopo. Kegiatan ini menggunakan pendekatan promotif dan preventif melalui penyuluhan kesehatan dan pemeriksaan langsung meliputi tekanan darah, indeks massa tubuh, serta kadar gula darah sewaktu. Sasaran kegiatan adalah mahasiswa lintas program studi dengan jumlah peserta sebanyak 80 orang. Hasil pemeriksaan menunjukkan bahwa sebagian mahasiswa mengalami tekanan darah prehipertensi dan indeks massa tubuh di atas normal. Kegiatan ini membuktikan pentingnya edukasi dan deteksi dini PTM di kalangan mahasiswa. Implikasi dari kegiatan ini adalah perlunya agenda berkelanjutan untuk meningkatkan kesadaran kesehatan dan membangun perilaku hidup sehat sejak dini.
Pengaruh Pengetahuan, Sikap, dan Motivasi Remaja Putri Terhadap Kepatuhan Konsumsi Tablet Tambah Darah di Kecamatan Tongkuno Selatan Kabupaten Muna: Influence of Knowledge, Attitude, and Motivation of Adolescent Girls on Adherence to Consumption of Blood Additive Tablets in South Tongkuno District, Muna Regency Sukoco, Bambang; Jafar, Nurhaedar; Patimah, Sitti; Arman, Arman; Alwi, Muhammad Khidri; Rusydi, Arni Rizqiani
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 1 (2025): JANUARY-JUNE
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i1.1998

Abstract

Abstrak Latar Belakang: Berdasarkan SKI tahun 2023, didapatkan bahwa cakupan tablet Fe yang diterima remaja putri sebesar 76,2%, dari 76,2% tersebut sebanyak 80,9% mendapatkan tablet Fe di sekolah (anak sekolah). Di Kabupaten Muna Terdapat 1 Kecamatan yang paling jauh dari Pusat Ibukota Kabupaten yaitu Kecamatan Tongkuno Selatan memiliki tingkat konsumsi tablet tambah darah yang lebih tinggi dari rata-rata provinsi dan kabupaten sebesar 27,82%. Tujuan: Menganalisis pengaruh pengetahuan, sikap, dan motivasi remaja putri terhadap konsumsi tablet tambah darah di Kecamatan Tongkuno Selatan Kabupaten Muna Metode: Menggunakan metode kuantitatif dengan Uji Regresi Linear Berganda dan analisis data menggunakan spss untuk mengetahui pengaruh. Hasil: Hasil penelitian menemukan pengaruh antara pengetahuan terhadap kepatuhan konsumsi tablet tambah darah (p=0,009), pengaruh antara sikap terhadap kepatuhan konsumsi tablet tambah darah (p=0,009), dan tidak ada pengaruh antara motivasi terhadap kepatuhan konsumsi tablet tambah darah (p=0,142). Kesimpulan: Pengetahuan dan sikap mempengaruhi kepatuhan konsumsi tablet tambah darah, sedangkan motivasi tidak mempengaruhi kepatuhan konsumsi tablet tambah darah pada remaja putri di Kecamatan Tongkuno Selatan Kabupaten Muna.   Abstract Background: Based on the 2023 SKI, it was found that the coverage of Fe tablets received by adolescent girls was 76.2%, of which 76.2%, 80.9% received Fe tablets at school (school children). In Muna Regency, there is 1 sub-district that is the furthest from the Regency Capital Center, namely Tongkuno Selatan Sub-district, which has a higher level of consumption of iron tablets than the provincial and district average of 27.82%. Objective: To Analyze the influence of knowledge, attitudes, and motivation of adolescent girls on the consumption of iron tablets in Tongkuno Selatan District, Muna Regency. Method: Using quantitative methods with Multiple Linear Regression Test and data analysis using SPSS to determine the influence. Results: The study found an influence between knowledge on compliance with consumption of iron tablets (p=0.009), an influence between attitudes on compliance with consumption of iron tablets (p=0.009), and no influence between motivation on compliance with consumption of iron tablets (p=0.142). Conclusion: Knowledge and attitude influence compliance in consuming iron supplement tablets, while motivation does not influence compliance in consuming iron supplement tablets in female adolescents in Tongkuno Selatan District, Muna Regency.
Pengaruh Faktor Sosial, Ekonomi, dan Praktik Kesehatan Terhadap Kejadian Stunting pada Balita di Kecamatan Bungoro Kabupaten Pangkep: The Influence of Social, Economic, and Health Practices on Stunting Incidence in Toddlers in Bungoro Subdistrict, Pangkep Regency Fadhila, Nurul; Arman, Arman; Haeruddin, Haeruddin
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2097

Abstract

ABSTRAK Latar Belakang: Stunting adalah kondisi gagal tumbuh pada anak balita (bayi dibawah lima tahun) akibat dari kekurangan gizi kronis sehingga anak terlalu pendek untuk usianya. Kekurangan gizi terjadi sejak bayi dalam kandungan dan pada masa awal setelah bayi lahir akan tetapi, kondisi stunting baru nampak setelah bayi berusia 2 tahun Tujuan: untuk mengetahui pengaruh faktor sosial, ekonomi, dan praktik kesehatan terhadap kejadian stunting pada balita di Kecamatan Bungoro, Kabupaten Pangkep. Metode: Penelitian ini merupakan penelitian kuantitatif analitik dengan pendekatan cross-sectional. Sampel terdiri dari 274 balita, yang diambil menggunakan teknik simple random sampling. Pengumpulan data dilakukan menggunakan kuesioner tertutup kepada ibu balita sebagai responden. Hasil: Menunjukkan bahwa umur ibu p-value = 0,000, pendidikan p-value = 0,04, pengetahuan p-value = 0,02, sikap p-value = 0,01, pemberian makanan p-value = 0,004 anak serta kesehatan anak p-value = 0,003 berpengaruh signifikan terhadap kejadian stunting. Sementara itu, pekerjaan ibu p-value = 0,508 dan pendapatan keluarga p-value = 0,712 tidak menunjukkan pengaruh yang signifikan. Kesimpulan: Penanggulangan stunting membutuhkan pendekatan yang menyeluruh, termasuk peningkatan edukasi gizi kepada ibu, penyediaan akses terhadap makanan bergizi, perbaikan pelayanan kesehatan, dan keterlibatan lintas sektor.   ABSTRACT Background: Stunting is a condition of growth failure in toddlers (babies under five years old) due to chronic malnutrition so that the child is too short for his age. Malnutrition occurs since the baby is in the womb and in the early period after the baby is born, however, stunting conditions only appear after the baby is 2 years old. Objective: to determine the influence of social, economic factors, and health practices on the incidence of stunting in toddlers in Bungoro District, Pangkep Regency. Method: This study is a quantitative analytical study with a cross-sectional approach. The sample consisted of 274 toddlers, taken using a simple random sampling technique. Data collection was carried out using a closed questionnaire to the toddler's mother as respondents. Results: shows that the mother's age p-value = 0.000, education p-value = 0.04, knowledge p-value = 0.02, attitude p-value = 0.01, child feeding p-value = 0.004 and child health p-value = 0.003 have a significant effect on the incidence of stunting. Meanwhile, maternal occupation p-value = 0.508 and family income p-value = 0.712 did not show a significant effect. Conclusion: Overcoming stunting requires a comprehensive approach, including increasing nutritional education for mothers, providing access to nutritious food, improving health services, and cross-sector involvement.
Hubungan Mutu Pelayanan Kesehatan dengan Kepuasan dan Minat Kembali Berdasarkan Status Akreditasi Puskesmas Kota Makassar: The Relationship between Health Service Quality and Satisfaction and Interest in Returning Based on the Accreditation Status of Community Health Centers in Makassar City Andriani, Gadis Rini; Arman, Arman; Rusydi, Arni Rizqiani
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2101

Abstract

ABSTRAK Latar Belakang: Stunting adalah kondisi gagal tumbuh pada anak balita (bayi dibawah lima tahun) akibat dari kekurangan gizi kronis sehingga anak terlalu pendek untuk usianya. Kekurangan gizi terjadi sejak bayi dalam kandungan dan pada masa awal setelah bayi lahir akan tetapi, kondisi stunting baru nampak setelah bayi berusia 2 tahun Tujuan: untuk mengetahui pengaruh faktor sosial, ekonomi, dan praktik kesehatan terhadap kejadian stunting pada balita di Kecamatan Bungoro, Kabupaten Pangkep. Metode: Penelitian ini merupakan penelitian kuantitatif analitik dengan pendekatan cross-sectional. Sampel terdiri dari 274 balita, yang diambil menggunakan teknik simple random sampling. Pengumpulan data dilakukan menggunakan kuesioner tertutup kepada ibu balita sebagai responden. Hasil: Menunjukkan bahwa umur ibu p-value = 0,000, pendidikan p-value = 0,04, pengetahuan p-value = 0,02, sikap p-value = 0,01, pemberian makanan p-value = 0,004 anak serta kesehatan anak p-value = 0,003 berpengaruh signifikan terhadap kejadian stunting. Sementara itu, pekerjaan ibu p-value = 0,508 dan pendapatan keluarga p-value = 0,712 tidak menunjukkan pengaruh yang signifikan. Kesimpulan: Penanggulangan stunting membutuhkan pendekatan yang menyeluruh, termasuk peningkatan edukasi gizi kepada ibu, penyediaan akses terhadap makanan bergizi, perbaikan pelayanan kesehatan, dan keterlibatan lintas sektor.   ABSTRACT Background: Stunting is a condition of growth failure in toddlers (babies under five years old) due to chronic malnutrition so that the child is too short for his age. Malnutrition occurs since the baby is in the womb and in the early period after the baby is born, however, stunting conditions only appear after the baby is 2 years old. Objective: to determine the influence of social, economic factors, and health practices on the incidence of stunting in toddlers in Bungoro District, Pangkep Regency. Method: This study is a quantitative analytical study with a cross-sectional approach. The sample consisted of 274 toddlers, taken using a simple random sampling technique. Data collection was carried out using a closed questionnaire to the toddler's mother as respondents. Results: shows that the mother's age p-value = 0.000, education p-value = 0.04, knowledge p-value = 0.02, attitude p-value = 0.01, child feeding p-value = 0.004 and child health p-value = 0.003 have a significant effect on the incidence of stunting. Meanwhile, maternal occupation p-value = 0.508 and family income p-value = 0.712 did not show a significant effect. Conclusion: Overcoming stunting requires a comprehensive approach, including increasing nutritional education for mothers, providing access to nutritious food, improving health services, and cross-sector involvement.
Pengaruh Lingkungan Kerja Dan Program Kesejahteraan Karyawan Terhadap Semangat Kerja Pada PT. Happy Puppy Tenggarong Arman, Arman; Sari, Nilam Anggar
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i2.955

Abstract

Abstract: The purpose of this study was to determine and analyze the effect of the work environment and employee welfare programs on morale at Happy Puppy Tenggarong both partially and simultaneously. Besides that, to find out the dominant variables in influencing work morale. The analytical tool used in this study is multiple linear regression with the number of respondents in this study amounting to 25. The results showed that the variables of the work environment and employee welfare programs had a simultaneous effect on employee morale. The work environment variable has a partial effect on employee morale at Happy Puppy Tenggarong while the welfare program variable has no effect on employee morale. Thus, it can be concluded that the work environment variable has the most dominant influence on work morale. Keywords: Work Environment, Employee Welfare Program
Pengaruh Lingkungan Kerja Dan Program Kesejahteraan Karyawan Terhadap Semangat Kerja Pada PT. Happy Puppy Tenggarong Arman, Arman; Sari, Nilam Anggar
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 21 No 2 (2021)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v21i2.955

Abstract

Abstract: The purpose of this study was to determine and analyze the effect of the work environment and employee welfare programs on morale at Happy Puppy Tenggarong both partially and simultaneously. Besides that, to find out the dominant variables in influencing work morale. The analytical tool used in this study is multiple linear regression with the number of respondents in this study amounting to 25. The results showed that the variables of the work environment and employee welfare programs had a simultaneous effect on employee morale. The work environment variable has a partial effect on employee morale at Happy Puppy Tenggarong while the welfare program variable has no effect on employee morale. Thus, it can be concluded that the work environment variable has the most dominant influence on work morale. Keywords: Work Environment, Employee Welfare Program
Analisis Biaya Berdasarkan Unit Cost pada Instalasi Rawat Inap Igusti, Nuryanggi; Amelia, A Rizki; Arman, Arman; Yusriani, Yusriani; Suharni, Suharni; Multazam, A M; Muchlis, Nurmiati
Wal'afiat Hospital Journal Vol. 6 No. 1 (2025): Wal'afiat Hospital Journal
Publisher : Rumah Sakit Ibnu Sina, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/whj.v6i1.201

Abstract

Cost analysis serves as a critical tool for hospital management in evaluating the efficiency of resource utilization. One commonly employed method is unit cost analysis, which supports the assessment of service production processes, determination of break-even points, and formulation of strategic decisions related to service volume and cost control. This study aimed to analyze fixed costs, fixed operational (semi-variable) costs, variable operational costs, total costs, and unit costs in the Inpatient Unit of a Private Hospital in Makassar in 2023. This research adopted an operational research design with a descriptive quantitative approach. The population comprised all financial transactions at the hospital in 2023, with the sample including all transactions associated with inpatient services. The findings showed that the fixed cost amounted to IDR 5,216,229,922, fixed operational cost to IDR 2,811,580,099, and variable operational cost to IDR 3,727,281,560. Total costs, calculated using three different approaches, were IDR 2,915,361,139 (Total Cost I), IDR 1,136,844,781 (Total Cost II), and IDR 650,882,586 (Total Cost III). Unit costs based on the double distribution method were identified as follows: Super VIP – IDR 1,087,677; VIP – IDR 870,775; Class 1 – IDR 654,674; Class 2 – IDR 532,583; and Class 3 – IDR 330,577. The results indicated that unit costs exceeding service tariffs posed a risk of financial loss. Therefore, the study recommends the application of the Activity-Based Costing (ABC) method, the implementation of clinical pathways, and the development of superior service units. Hospitals are encouraged to conduct periodic unit cost analyses and to establish service tariffs rationally, grounded in the outcomes of cost calculations.
PENGARUH BEBAN KERJA TERHADAP KELELAHAN DAN KECERDASAN EMOSIONAL PADA PERAWAT Putri Baharuddin, Alifiah; Arman, Arman; Ahri, Reza Aril
Jurnal Kesehatan Tambusai Vol. 6 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i3.48969

Abstract

Beban kerja yang tinggi di RS, khususnya di RS Mata JEC Orbita Makassar, menjadi tantangan serius bagi tenaga kesehatan karena menimbulkan kelelahan fisik dan psikologis yang berdampak pada penurunan kinerja dan kualitas pelayanan. Kecerdasan emosional menjadi penting karena dapat membantu tenaga kesehatan mengelola stres. Tujuan penelitian untuk mengetahui pengaruh beban kerja dari segi beban kerja mental, fisik, waktu, beban kinerja, beban frustasi dan beban usaha terhadap kecerdasan emosional perawat dengan kelelahan sebagai variabel mediasi di RS Mata JEC Orbita Makassar. Jenis penelitian adalah penelitian kuantitatif dengan desain cross sectional. Lokasi penelitian di RS Mata JEC Orbita Makassar. Penelitian dilaksanakan pada bulan Juni-Juli 2025. Populasi yaitu semua perawat RS Mata JEC Orbita Makassar berjumlah 97 orang. Sampel menggunakan total sampling. Analisis data menggunakan uji univariat, bivariat, dan uji path analysis. Hasil penelitian didapatkan beban frustasi (p=0,000), beban fisik (p=0,000), mental (p=0,000), dan beban kinerja (p=0,000) berpengaruh terhadap kelelahan. Namun, hanya beban mental (p=0,000) dan beban waktu (p=0,008) yang menunjukkan pengaruh terhadap kecerdasan emosional. Kemudian, beban usaha (p=0,908) dan beban waktu (p=0,652) tidak berpengaruh terhadap kelelahan. Beban frustasi (p=0,202), fisik (p=0,211), beban kinerja (p=0,063), usaha (p=0,127) tidak berpengaruh terhadap kecerdasan emosional. Sedangkan kelelahan memiliki pengaruh yang terhadap kecerdasan emosional (p=0,000). Kemudian hanya beban frustasi, fisik, mental dan kinerja memiliki pengaruh tidak langsung terhadap kecerdasan emosional melalui kelelahan. Kesimpulannya hanya beban frustasi, fisik, mental dan beban kinerja berpengaruh terhadap kelelahan, sedangkan hanya beban mental, dan beban waktu yang berpengaruh terhadap kecerdasan emosional.
Analisis Biaya Berdasarkan Unit Cost pada Instalasi Rawat Inap Igusti, Nuryanggi; Amelia, A Rizki; Arman, Arman; Yusriani, Yusriani; Suharni, Suharni; Multazam, A M; Muchlis, Nurmiati
Wal'afiat Hospital Journal Vol. 6 No. 1 (2025): Wal'afiat Hospital Journal
Publisher : Rumah Sakit Ibnu Sina, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/whj.v6i1.201

Abstract

Cost analysis serves as a critical tool for hospital management in evaluating the efficiency of resource utilization. One commonly employed method is unit cost analysis, which supports the assessment of service production processes, determination of break-even points, and formulation of strategic decisions related to service volume and cost control. This study aimed to analyze fixed costs, fixed operational (semi-variable) costs, variable operational costs, total costs, and unit costs in the Inpatient Unit of a Private Hospital in Makassar in 2023. This research adopted an operational research design with a descriptive quantitative approach. The population comprised all financial transactions at the hospital in 2023, with the sample including all transactions associated with inpatient services. The findings showed that the fixed cost amounted to IDR 5,216,229,922, fixed operational cost to IDR 2,811,580,099, and variable operational cost to IDR 3,727,281,560. Total costs, calculated using three different approaches, were IDR 2,915,361,139 (Total Cost I), IDR 1,136,844,781 (Total Cost II), and IDR 650,882,586 (Total Cost III). Unit costs based on the double distribution method were identified as follows: Super VIP – IDR 1,087,677; VIP – IDR 870,775; Class 1 – IDR 654,674; Class 2 – IDR 532,583; and Class 3 – IDR 330,577. The results indicated that unit costs exceeding service tariffs posed a risk of financial loss. Therefore, the study recommends the application of the Activity-Based Costing (ABC) method, the implementation of clinical pathways, and the development of superior service units. Hospitals are encouraged to conduct periodic unit cost analyses and to establish service tariffs rationally, grounded in the outcomes of cost calculations.
Co-Authors A.A. Ketut Agung Cahyawan W Abd Kadir, Abd Abda Abda Abdul Rahim Abram Tangkemanda Abram Tangkemanda Abshor Marantika adam, Pasrun Adetia, Mai Fika Adrian Gunawan, Adrian Afdal , Rifki Afdal Agus Bintara Agus Muchsin Agusmulyadin, Agusmulyadin Agustiawan, Agustiawan Ahmad, Iva Astriva Ahri, Reza Aril Aini, Rifqi Irza Noor Ainun Rezkiyah Sarif Ainur Rosidah Akbar, Putra Chairil Akram, Muhammad Rafi'i Ali Alawiyah, Nurfelia Alfatah, Ratih Alfiyah, Alfiyah Ali , Almer Hassan Aliah, Faradhibah Nur Alim, Nur Alimin Maidin Alwi, Muhammad Khidri Alwi, Muhammad Kidri Amalia AP , Andi Rizki Amaliya, Ceria Ambo Wonua Nusantara Ambo Wonua Nusantara, Ambo Wonua Amelia, A Rizki Amir Hamzah Amir, Muh. Amran Rede Andi Alim, Andi Andi Asrina Andi Nuddin Andi Nurlinda ANDI PAIDA Andi Tenriawaru Andriani, Gadis Rini Anisa Sahputri Annisa Dayumi Apriyanti, Novia Ardiansyah, Nike ARDYANSAH, ADY Arfin, Cici Ari Udiyono Aristia, Tiara Arlin Adam, Arlin Arni Rizqiani Rusydi Arsal, Muryani ASEP SAEFUDDIN Asmiatiningsih, Sri Asrul Asrul Astija Aulia Farhan , Muhammad Ayu, Azizah Reski Ray Azis, Dina Aprianty Azis, Nova lina Bakkara , Gegorius Cristian Basalamah, Fatimah Fauzi Basmalah Harun Bintara, Agus Bisri Bisri Budhi Purwandaya, Budhi Budiman, Herdi Bustan, Najib Candra, Nicholas Kisu Cani Dachi, Mona Afriyani Caspari, Andrean Chairofta, Alvareza Chandra Buana Chatarina Umbul Wahyuni Cipta Bakti Gama Dahliani Dahliani Damis, Sariana Devi Yuliana Dewi Tureni Dilson Djafar, Muh. Kabil Edi Cahyono Edi Cahyono Edi Cahyono Een Kurnaesih Efendi S Wirateruna Ela Martisa Elita, Lintang Elizamiharti Enggelita, Nur Erick, Erick Erlina, Desi Eso, Amiruddin Eza Ramadhani Eziafriadi, Eziafriadi Fachrin , Suharni A. Fachry Abda El Rahman Fadhila, Nurul Faisal Faisal Farabi, Muhammad Fawwaz Farhan Fathoni, Muhammad Andi Fatma Fatma Fatmah Afrianty Gobel Fauziah, Ulfa Nur Feny Nurvita Arifany Fertilia Budi Pradnyaparamita Fina Amalia Masri Fitrauni, Rika Fitrawati Fitrawati Fitria Mukti, Elisa Fitriyani Fitriyani Fuady, Farkhan G, Andi Lely Nurmaya Gandri, La Ganefri . Gayatri Gayatri Gobel, Afriyanti Gobel, Fatma Afrianty Gubu, La Gultom, Eva Solina Gusrini, Wike Habibi, Muhammad Yunus Habo, Hasriwiani Haeril, Haeril Haeruddin Haeruddin Haerunnisa, Rosyada Hafizh Hafizh Hamzah, Fyrdha Faradyba Hanafie, Hadriati Hargiani, Fransisca Xaveria Harnia Harnia Harnia, Harnia Harun, Basmalah Hasan, Hasni Hasanuddin Ishak Hasanuddin Ishak Hatta, Nurul Zafirah Hendra Hendra Hendra Setiawan Heriyanto Heriyanto Holly Bill I Gusti Bagus Wiksuana Ibrahim, Nurdin Idris, Irma Idrus, Irwan Igusti, Nuryanggi Ihmi, Nur Ilham Tri Maulana Inanpi Hidayati Sumiasih, Inanpi Hidayati Indah, Mutiara Intan Dwi Wahyu Setyo Rini Iptidaiyah, Muhamad Irma Yahya Irmayani Irmayani Irninthya Nanda Pratami Irwan Irsan Irsan Ismail, Muhammad Wirasto Ismulail, Andi Muhammad Rifqi J, Sri Wiwiyanti Jafar, Nurhaedah Jafar, Zaenal Jasman Jasman Johny Hizkia Siringo Joni Laksito Jufra Jufra Jufra, Jufra Jufri, Widya Jumadil Nangi, Jumadil Jumriati, Jumriati Junaidin, Junaidin Juradi, Nurul Wahyuni K. Y. Margiati Kahar, Jamil Hasyim Kamaluddin, Roid Karfindo Kartiko, Achmad Nur Wahyu Khadavy, Muhammad Khatimah, Nurul Kholidah, Umi Kristiyani , Wenny La Ode Bahana Adam La Ode Safuan La Ode Saidi La Rianda La Rudi La Surimi La Surimi, La Lai, Agnes Cynthia Lestari, Meldiana Lihawa, Wahyudin Linda Hardianti Saputri Liranti Rahmelina Lisna, Wa Lodan, Maria Patricia Bale Lucia Cecilia Mandey Luhulima, Abd Kadir M, Azrida M. Irfan M. Sakundarno Adi Mahfuroh, Laelatul Makdani Kahar, Muh. Nuh Fadly Makmur Makmur Mandey, Silvya Lefina Marcel Marcel Marliana Marliana, Marliana Martini Martini Masnur Masnur Masriadi Masriadi, Masriadi Mas’ud, Mas’ud Maulana , Muhammad Ibnu Maulida, Mutiara Mawar Mawar, Mawar Mega Mustika Mersi, Muhammad Reza Misbah Misbah Mochammad Imron Awalludin Ms. Rasiah, Ms. Mudjid, Rafiqah Muh Rifky Aulia Muhamad Fiqih, Muhamad Muhamad Lutfi Muhammad Alfian Izzah Muhammad Ali Rusdi Bedong muhammad alwi, alwi Muhammad Asril Arafah S Muhammad Dahlan Muhammad Hamka Muhammad Ikhtiar Muhammad Sarwin Muhammad Taufiq Muhammad Yusril Muhammad Zakir Muhammad, Abdul Mujahid Mujahid, Mujahid Mujahidah, Aisyah Qonita Mukhtar Lutfie, Mukhtar muliadi, aulia Muliany, Andi Any Muliany, Andi Any Muliati, Eka Multazam, A M Multazam, Andi Mulyati Mulyati Munandar, Rizky Aris Murni Winarsih Mursito S. Bialangi Muslimin Muslimin Mustamir Mustamir Naasa , Hasma Nasrullah, Baso Nasution, Toni Natalis Ransi Natalis Ransi, Natalis Nelfira Nency Extise Putri Nevlin Ferdinand Suharya Wangga Niati, Wa Nicolaas, Leslie Patricia Calindra Ningrum, Novita Cintia Nirmalasari Nirmalasari Nisa, Yossy Zahara Novita Sari Nugraha, Aldo Septa Nur Andini, Vika Nur Ilmi Nur Ulmy Mahmud Nurdin Ibrahim NURFADHILLAH NURFADHILLAH, NURFADHILLAH Nurfardiansyah Burhanuddin Nurgahayu Nurgahayu Nurhaeda, Nurhaedah Nurhaedar Jafar Nurhapsa Nurhapsah, Nurhapsa Nurjannah Nurjannah Nurlaili Nurlaili Nurmiati Muchlis Nurrasyid, Andi Ratu Nursam Nursam Nuru, Sarniati Nurul Aisyah Nurwani Nurwani, Nurwani Ode Abdul Gamsir, La Oktafiana, Pingkan Oktarini, Oktarini Oktavia, Nani Pardilla, Suci Rahmi Patuang, Wulandari Ping, Kory Keith Pradina, Fathia Anggriani Prasetya Prasetya Prastoko, Angguh Pratiwi JF, Anggun Pratiwi, Atika Rezky Purnama, Dahlia Purwati, Diah Indah Puspita, Niken Ayu Putra, Andiko Damar Putra, Ansor Putra, Lakry Maltaf Putra, Muhammad Nanda Dwi Putri Baharuddin, Alifiah Putri, Intan Triana R. Rusli Rachmalita, Nur Cholilah Rafiah, Siti Rahbiah, Sitti Rahman Malsina, Abdul Rahmawati, Rahmawati Rahmawaty, Rahmawaty Rahmi, Nur’aini Raihana, Raihana ramadani, srimahyuni Ramadani, Syafira Ramadhany, Faradillah Ramulia, Kevin Ratih Purwarsih Reza Aril Ahri Rhamdan, Donna Rian Hidayat Rifani, Rifani Rijal, Muhammad Nur Rijal, uhammad Nur Risdayanti, Risdayanti Rizki Rafif Sunni Rizkwanti, Robertha Astri Kurnia Dewi Rofifah, Jihan Rosdiana Rosdiana Rosliana Eso Rosmawaty Harahap Rosyda, Diana Mawar RR. Ella Evrita Hestiandari Ruslang, Ruslang Rusydi, Arni Resqiani Rusyidi, Arni Rizqiani Sabrina, Riska Saerudin, Nuzul Hijrah Saerudin, Sahur Safitri, Nuzul Hijrah Saipul Anwar Sajiah, Adha Mashur Salman Salman Sampara, Nirwana Samudu, Mariani Sani, Muhammad Husni Saputra, Bagus Handi Saputra, Muhammad Rizaldi Sari, Amelia Rafika Sari, Andi Dewi Sari, Andi Dewi Sari, Nilam Anggar Savitri, Aulia Hainung Sayia, Sayia Seriyanti, Seriyanti Setiawan, Arisman Siradja, Siti Noormadya Siregar, Sauda Siska, Yuliana Siswatiana Rahim Taha Siswoyo Siswoyo Sitti Patimah Sofian, Nur Israfiyan Sofian, Nur Israfyan Sofwan Adiputra, Sofwan Solly Aryza Sotar Sri Adrianti Muin SRI BULAN Sri Suwasti Sri Wahyuni Sri Wulan Dewi Julianti Sriwahyuningsih, A. Erna Suardinata Suardinata, Suardinata Sudayasa, Putu Sudirman Sugiarto, Edo Suharni Suharni Sujianto Sujianto Sukoco, Bambang Sulastrianah Sulastrianah, Sulastrianah Sulistiyaningsih, Sri Sumiaty Sumiaty Sumiaty Sutari, Dwi Syaharuddin Rasyid Syaharuddin Rasyid Syahrul Nasarudin Syaiful, Ahmad Syamsuddin, Saidah Syukur, Ayu Pratiwi Tahmid Sabri Tambunan, Agustinus Tamrin, Fadli Tanjung , Irfan Tasrif Tasrif Taufiq Hidayat Teguh Hilmansyah Teltje Koapaha Thamrin, Halida Tri Rijanto Tri Yuni Hendrowati Tumanggor, Pirda Khoriah Umbang Arif Rokhayati Usman, Munadira Utami, Pajrina Wahyudi Wahyudi Wahyuni, Andi Ardhil Wiranti, Widya Yadi Arodhiskara, Yadi Yahya Thamrin Yosrihard Basongan Yudi Rustandi Yudi Yudi Yuliati - Yulis, Dian Meiliani Yuni Hendrowati, Tri Yunus, Yudin Yusriani, Yusriani Yusuf, Yuria Yusup, Yusup Zainul Efendy Zakridatul Agusmaniar Rane Zamli Zumar Timboubo, Muh.