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Pengukuran Kinerja Organisasi dengan Pendekatan Balanced Scorecard Pada RSUD Kabupaten Kebumen Dwi Handayani, Bestari
JDM (Jurnal Dinamika Manajemen) Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i1.2490

Abstract

Penelitian ini bertujuan mengukur kinerja perusahaan di RSUD Kebumen, yang selama ini menekankan pada aspek keuangan. Penilaian tersebut kurang menggambarkan kinerja perusahaan secara keseluruhan, karena hanya menilai kinerja jangka pendek dan mengabaikan aset tidak berwujud. Pengukuran kinerja menggunakan metode Balanced Scorecard mempertimbangkan baik aspek keuangan dan non-keuangan. Pengukuran ini melibatkan empat perspektif, yaitu: keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan perspektif pertumbuhan. Hasil analisis menunjukkan skor kinerja rumah sakit melalui empat perspektif Balanced Scorecard. Berdasarkan hasil penelitian, disimpulkan bahwa hasil perspektif finansial dinilai baik dengan rasio efektivitas yang sesuai target. Kinerja berdasarkan perspektif pelanggan dianggap cukup baik. Namun, tingkat akuisisi pasien menurun. Berdasarkan perspektif proses bisnis internal, kinerja dinilai ideal. Tingkat produktivitas dilihat dari perspektif pembelajaran dan pertumbuhan rata-rata sebesar Rp24.663.959, dan kepuasan karyawan dinilai cukup baik. This study aimed to measure the performance of companies in Kebumen Hospital, which has emphasized the financial aspects. The assessment describes the lack of overall company performance, as only assess short-term performance and ignores intangible assets. Measurement of performance using the Balanced Scorecard method is to consider both aspects of financial and non-financial. This measurement involves four perspectives: financial, customer, internal business processes, and learning and growth perspective. The analysis shows the hospital performance scores over the four Balanced Scorecard perspectives. Based on the results of the study, concluded that the financial rating of good results with the corresponding effectiveness ratio target. Performance which based on the customer’s perspective is considered quite good. However, the acquisition of patient decline. Based on internal business process perspective, the ideal performance assessed. Level of productivity seen from the perspective of learning and growth average of Rp24.663.959, and employee satisfaction was considered quite good
PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG Handayani, Bestari Dwi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 4, No 1 (2011): March 2011
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v4i1.4643

Abstract

The relationship between budget participation and managerial performance has been attracting researcher's attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized realationship by applying a contingency approach. This study empirically examined the effect of budget participation on budget performance using conntingency approach. Three contingent variables were investigated. They were motivation, leadership style and decentralization. The data were collected by using purposive sampling technique atSemarangRegion. The respondent is the managerial level such as Camat and Bendahara Kecamatan. To analyse the data, simple regresion and regresion with residual approach are employed. The result of study shows that budget participation support has positive and significant influence on performance budgeting. Then, motivation and budget participation, leadership style and budget participation, desentralization and budget participation do not affect performace budgeting.
RAISING AWARENESS OF VILLAGE ARCHIVES ORDERLY THROUGH RECORD MANAGEMENT ASSISTANCE PROGRAM BASED ON SIMULATION VIDEO Ismiyati, Ismiyati; Pramusinto, Hengky; Marimin, Marimin; Handayani, Bestari Dwi; Sholikah, Mar'atus
Indonesian Journal of Devotion and Empowerment Vol 2 No 2 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v2i2.40443

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan aparatur desa dan meningkatkan kesadaran akan pentingnya tertib arsip di Desa Kenteng. Upaya meningkatkan keterampilan dan kesadaran aparat desa dalam mengelola arsip sesuai kaidah yang berlaku dilakukan melalui pendampingan teknis penataan arsip sesuai kaidah kearsipan di lingkungan pemerintahan. Hasil dari kegiatan masyarakat ini menunjukkan partisipasi peserta sangat tinggi dalam kegiatan webinar record management. Kegiatan webinar berkaitan dengan teknik penataan arsip. Kegiatan webinar dimaksudkan sebagai pengganti kegiatan sosialisasi secara langsung, karena masa pandemi COVID-19 mengharuskan segala bentuk kegiatan tatap muka dikurangi. Untuk itu, kegiatan pengabdian dilakukan dengan acara webinar. Setelah diberikan webinar, dilanjutkan dengan pendampingan teknis kearsipan dengan cara simulation video di lapangan tentang penataan kembali arsip sesuai klasifikasi yang ada, dengan tujuan agar aparatur desa tertib akan arsip. Selain itu, arsip yang dibutuhkan dapat mudah ditemukan kembali. Evaluasi kegiatan webinar dan pendampingan penataan arsip ini menunjukkan bahwa seluruh aparatur desa menunjukkan peningkatan dalam kemampuan dan kesadaran terhadap tertib arsip desa. The purpose of this community service activity is to increase the knowledge of village apparatus and raise awareness of the importance of orderly archives in Kenteng Village. Efforts to improve the skills and awareness of village officials in managing archives in accordance with applicable rules are carried out through technical assistance in the arrangement of archives in accordance with archival rules in the government environment. The results of this community activity showed very high participation of participants in record management webinar activities. Webinar activities related to archival structuring techniques. Webinar activities are intended as a substitute for direct socialization activities, as the COVID-19 pandemic requires all forms of face-to-face activities to be reduced. Therefore, devotional activities are carried out with webinar events. After being given a webinar, followed by archival technical assistance by means of simulation video in the field about the rearranging of archives according to existing classifications, with the aim of orderly village apparatus will archive. In addition, the required archives can be easily rediscovered. Evaluation of webinar activities and assistance in the arrangement of this archive shows that all village apparatus shows improvement in the ability and awareness of the orderly village archives.
OPTIMIZATION OF TOURISM ORGANIZING IN THEKELAN, BATUR VILLAGE, GETASAN DISTRICT, SEMARANG REGENCY Jati, Kuat Waluyo; Wahyudin, Agus; Handayani, Bestari Dwi
Indonesian Journal of Devotion and Empowerment Vol 3 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i1.44861

Abstract

Dusun Thekelan di Desa Batur Kecamatan Getasan Kabupaten Semarang memiliki keunggulan sebagai desa wisata alam, tepatnya alam pegunungan. Letaknya yang berada di lereng Gunung Merbabu menjadikan Desa Thekelan menjadi salah satu jalur pendakian, bahkan jalur tertua untuk mencapai ke puncak Gunung Merbabu. Jalur pendakian sampai saat ini dikelola oleh karang taruna setempat yang kemudian menjadi salah satu sumber pendapatan bagi desa. Namun pengelolaan tersebut belum dimaksimalkan dan belum terintegrasi dengan Badan Usaha Milik Desa (BUMDes) Desa Batur sehingga kebermanfaatan masih sangat terbatas. Tujuan pengabdian ini adalah untuk meningkatkan kesadaran pengelola jalur pendakian dan masyarakat bahwa pengorganisasian yang tepat dapat meningkatkan kualitas dari pelayanan yang diberikan dan berujung pada keuntungan yang lebih baik. Pengorganisasian yang lebih baik dapat memperluas bisnis dalam pengelolaan jalur wisata dan menunjang BUMDes yang telah berdiri. Pelaksanaan pengabdian dilakukan dengan metode ceramah, tanya jawab, diskusi, dan pendampingan. Langkah strategis yang dilakukan adalah dengan: 1) memberi wawasan tentang pengorganisasian wisata, 2) memberi wawasan tentang keuntungan pengelolaan wisata dalam wadah BUMDes, 3) diskusi dan tanya jawab dengan memberikan kesempatan kepada masyarakat dan perangkat dusun, 4) pendampingan kepada masyarakat, dan 5) evaluasi hasil pengabdian yang telah dilakukan. Kegiatan pengabdian dilakukan berdasar kesepakatan dengan warga sasaran pada bulan Oktober 2020, Warga merasa memperoleh informasi lebih dalam terkait dengan pengelolaan pariwisata dan pengembangannya serta kebermanfaatan dengan melakukan sinkronisasi bisnis dengan BUMDes yang telah berdiri di Desa Bathur. Thekelan Village in Batur Village, Getasan District, Semarang Regency has the advantage as a nature tourism village, precisely mountainous nature. Its location on the slopes of Mount Merbabu makes Thekelan Village one of the hiking trails, even the oldest path to reach to the top of Mount Merbabu. The hiking trail until now was managed by a local taruna reef which later became one of the sources of income for the village. However, the management has not been maximized and has not been integrated with the Village Owned Enterprises (BUMDes) batur village so the benefits are still very limited. The purpose of this service is to raise awareness of hiking trail managers and the community that proper organizing can improve the quality of the services provided and lead to better profits. Better organizing can expand the business in the management of tourist routes and support BUMDes that have been established. The implementation of devotion is done by methods of lectures, Q&A, discussions, and mentoring. Strategic steps taken are by: 1) giving insight into the organization of tourism, 2) giving insight into the benefits of tourism management in BUMDes containers, 3) discussions and Q&A by providing opportunities to the community and hamlet devices, 4) mentoring to the community, and 5) evaluation of the results of devotion that has been done. The service activities are carried out based on an agreement with the target citizens in October 2020, residents feel more information related to the management of tourism and its development and benefits by synchronizing business with BUMDes that have been established in Bathur Village.
Training and Improvement of Financial Management in Mutiara Kids Playschool, Traji Village, Temanggung Regency Handayani, Bestari Dwi; Yanto, Heri; Ismiyati, Ismiyati
Indonesian Journal of Devotion and Empowerment Vol 5 No 2 (2023): December 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i2.66558

Abstract

Pendidikan adalah suatu tata cara sistematis untuk memperbaiki tingkah laku seseorang agar proses belajar mengajar berjalan lancar, pengelolaan dan pengelolaan keuangan yang baik digunakan untuk menunjang proses pendidikan. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Playschool Mutiara Kids Dusun Gamblok Kabupaten Temanggung. Mutiara Kids Playschool perlu memahami pengelolaan keuangan sekolah, pencatatan keuangan yang sudah ketinggalan zaman, dan pengeluaran insidentil berdasarkan kebutuhan. Tantangan lainnya adalah bendahara, dengan bantuan guru, sering melakukan penghitungan berulang-ulang dengan tangan menggunakan kalkulator sambil menyusun laporan keuangan karena uang sebenarnya di mesin kasir dan entri di buku kas berbeda. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pendampingan kepada mitra pengabdian dalam pengelolaan keuangan dan penyusunan laporan keuangan sekolah secara komprehensif berdasarkan permasalahan yang dihadapi mitra pengabdian. Tindakan strategis yang dilakukan antara lain penyediaan sumber daya, prosedur pengelolaan keuangan, dan pembuatan laporan keuangan sekolah. Secara umum, para peserta melaporkan kepuasan terhadap kegiatan pengabdian masyarakat, berdasarkan evaluasi wawancara peserta kegiatan. Para peserta sepakat bahwa praktik ini sangat bermanfaat dalam pengelolaan keuangan sekolah. Peserta juga berharap bahwa kegiatan ini akan bertahan lama, sehingga tidak hanya mendukung pembuatan laporan keuangan tetapi juga inisiatif lain yang meningkatkan upaya akademis. Education is a systematic procedure to improve one's behaviour to ensure that the teaching and learning process works smoothly, good management and financial management are used to support the educational process. This community service activity was performed in the Mutiara Kids Playschool at the Gamblok Hamlet, Temanggung Regency. The Mutiara Kids Playschool needs to understand school finance management, outdated financial records, and incidental spending based on needs. Another challenge is that the treasurer, with the teacher's help, frequently performs repeated calculations using a calculator while compiling financial reports since real money in the cash register and the cash book entries differ. This community service seeks to give community service partners training and assistance in financial management and the preparation of comprehensive school financial reports based on the issues faced by community service partners. The strategic actions adopted included the provision of resources, financial management procedures, and creating financial reports for schools. In general, the participants reported satisfaction with the community service activities, according to the interview evaluation of the activity participants. The participants agreed that this practice was highly beneficial for managing school finances. Participants also expect that the activities will be long-lasting, resulting not just in support of creating financial reports but also in other initiatives that enhance academic endeavours.
PENINGKATAN NILAI ENTREPRENEURSHIP DAN MINAT BERWIRAUSAHA ANAK USIA DINI MELALUI KEGIATAN FIELD TRIP UMKM Handayani, Bestari Dwi; Pujiati, Amin; Ismiyati, Ismiyati; Suminar, Tri; Dhela Septia Anggaretta
D'edukasi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan PkM untuk memberikan pengetahuan dan pemahaman anak didik tentang entrepreneurship value serta menumbuhkan minat anak didik untuk menjadi wirausahawan dengan memberikan pengalaman berkunjung langsung ke UMKM melalui kegiatan field trip. Metode pelaksanaan kegiatan adalah ceramah, diskusi, demonstrasi, dan field trip ke Usaha Pemerahan Sapi di Dinas Peternakan dan Kesehatan Hewan Provinsi Jawa Tengah. Melalui kegiatan field trip UMKM, seluruh peserta telah mendapatkan pengetahuan dan pengalaman tentang bagaimana merawat dan memelihara sapi. Selanjutnya siswa diajak untuk melihat proses pemerahan susu sapi dan dilanjutkan dengan melihat cara membuat susu sapi. Dari kegiatan field trip dijelaskan bahwa banyak hal yang bisa dimanfaatkan secara ekonomis, dari dagingnya, kulitnya dan juga susu sapi. Semua penjelasan dari kegiatan field trip UMKM, siswa dapat memahami berbagai manfaat ekonomi dari memelihara hewan sapi, ada banyak produk yang dihasilkan dan dapat memiliki nilai ekonomi untuk diperjual belikan. Kegiatan PkM berjalan dengan baik dan sangat bermanfaat dalam meningkatkan dan menanamkan nilai-nilai karakter kewirausahaan sejak anak usia dini. Untuk itu, peserta sangat berharap bahwa kegiatan ini dapat berkelanjutan, tidak hanya selesai sampai pada kegiatan field trip UMKM saja, namun pada kegiatan-kegiatan lainnya yang membantu pembelajaran sekolah menjadi lebih baik.
PENGARUH PENATAUSAHAAN ASET TETAP, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN BARANG MILIK DAERAH DENGAN SISTEM INFORMASI MANAJEMEN ASET JEPARA (SIMANJA) SEBAGAI VARIABEL MODERASI Sindy, Helmalia; Handayani, Bestari Dwi
Jurnal Akuntansi dan Governance Andalas Vol 6 No 1 (2025)
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.94

Abstract

This study aims to examine the effect of fixed asset administration, the effect of fixed asset administration, effectiveness of internal control system, and human resource competence on the quality of regional asset report with Jepara Asset Management Information System (SIMANJA) as a moderating variable. The population in this study were all Regional Apparatus Organizations (OPD) in Jepara Regency, namely 42 Regional Apparatus Organizations (OPD). Sampling was carried out using purposive sampling method by distributing questionnaires to 46 respondents. The data analysis technique used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistic version 27 program. The results of this study indicate that fixed asset management and human resource competence have a positive effect on the quality of regional asset reports. The effectiveness of the internal control system does not affect the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) strengthens the relationship between fixed asset management and human resource competence on the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) does not moderate the relationship between the effectiveness of the internal control system on the quality of regional asset reports. This study specifically discusses the quality of the Regional Asset Report (BMD), which is an important part of fixed asset management, but has rarely been the main focus in previous studies. This study also presents novelty by making the Asset Management Information System (SIMANJA) a moderating variable.
PEMBANGUNAN KARAKTER CINTA LINGKUNGAN MELALUI LITERASI LINGKUNGAN BERBASIS ECO-SCHOOL PROGRAM PADA ANAK USIA DINI Pujiati, Amin; Saraswati, Sinta; Dwi Handayani, Bestari; Ismiyati, Ismiyati
Jurnal Abdi Insani Vol 12 No 6 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i6.1814

Abstract

This community service partnership was carried out at PAUD Mutiara Kids, Temanggung. PAUD Mutiara Kids faces two problems in its educational activities, namely 1) aspects of knowledge about waste and separating types of waste; 2) aspects of skills in making educational toys by utilizing used goods into more useful items so as to reduce waste at school. Therefore, the service team aims to (1) introduce and socialize the “Eco-school” program as an alternative to realizing environmental literacy in schools; (2) learning activities together to recognize and separate the types of waste are continued; (3) making educational toys from used items. Community service activities are carried out in socialization and demonstration activities, practice and assistance in sorting waste, discussions. This activity was carried out on Saturday, June 29, 2024 with 35 participants from Kindergarten B PAUD Mutiara Kids Temanggung. The results of this activity are 1) students gain knowledge about waste and can separate the types of waste; 2) students have the skills to utilize used items around the school into educational toys that can reduce waste at school; 3) students also said that this activity was very helpful to instill love for the environment for students. The Eco-school activities carried out are not only on theoretical understanding but also on application. Furthermore, this activity can be sustainable not only for Eco-school activities, but also for other activities that help school activities to be better.
Penyusutan arsip untuk efektivitas dan efisiensi pengelolaan kearsipan desa Ismiyati, Ismiyati; Sholikah, Mar'atus; Handayani, Bestari Dwi; Pujiati, Amin; Tusyanah, Tusyanah; Legowo, Djoko
ABDIMAS DEWANTARA Vol 8 No 2 (2025): Article in Press
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17768

Abstract

Pemerintahan desa atau kelurahan harus dapat bertanggungjawab terhadap pengelolaan informasi dalam bentuk arsip. Permasalahan kearsipan yang dihadapi oleh Kelurahan Bugangin di Kecamatan Kendal yaitu arsip dokumen belum tertib, sehingga menciptakan terjadinya penimbunan dan penumpukan dokumen yang tidak teratur dan membingungkan. Hal ini dikarenakan instansi kelurahan belum menerapkan penyusuan arsip sehingga mengakibatkan inefisiensi operasional manajemen pemerintahan kelurahan. Oleh karena itu, tujuan kegiatan pengabdian kepada masyarakat adalah meningkatkan pengetahuan dan keterampilan peserta pengabdian tentang kegiatan penyusutan arsip sebagai upaya efisiensi dan efektifitas organisasi di Kelurahan Bugangin Kecamatan Kendal. Target pengabdian ini adalah perangkat kelurahan, dimana dihadiri oleh sembilan belas (19) orang.  Metode yang digunakan dalam kegiatan pengabdian ini adalah pendekatan Participatory Action Research (PAR), dimana mengamati masalah utama yang terjadi pada mitra secara meneluruh. Dengan metode ini, keterlibatan peserta akan berperan aktif dalam keberhasilan program. Hasil kegiatan pengabdian ini menunjukakan pemahaman dan keterampilan peserta dalam pengelolan dan penyusutan arsip desa mengalami peningkatan. Antusiasme peserta dalam mengikuti kegiatan ini sangat tinggi dan positif dengan dibuktikan hasil survei melalui kuesioner bahwa 63.15% materi yang disampaikan sangat sesuai dengan kondisi permasalahan dan kebutuhan mitra, 52.63% materi yang disampaikan sangat mudah dipahami peserta, dan 73.68% setuju bahwa kegiatan pengabdian ini sangat bermanfaat. Sebagai rencana tidak lanjut untuk kegiatan pengabdian berikutnya adalah peserta membutuhkan pelatihan arsip inaktif, penyusutan arsip yang baik, benar dan mudah, pemilahan arsip dan menfasilitasi kegiatan yang bersifat keberlanjutan.   Archive depreciation for effectiveness and efficiency of village archives management   Abstract: The village or sub-district government must be responsible for managing information in the form of archives. The archival problem faced by Bugangin Village in Kendal District is that document archives are not yet orderly, resulting in irregular and confusing hoarding and stacking of documents. Apart from that, partners also do not understand the archive depreciation process, resulting in operational inefficiencies in sub-district government management. In addition, sub-districts also face difficulties in searching for documents due to a lack of systematization in archive management. Therefore, community service activities aim to increase the knowledge and skills of service participants regarding archive depreciation activities as an effort for organizational efficiency and effectiveness in Bugangin Village, Kendal District. The target of this service was sub-district officials, which was attended by nineteen (19) people. The method used in this service activity is the Participatory Action Research (PAR) approach, which thoroughly observes the main problems that occur with partners. With this method, participant involvement will play an active role in the success of the program. The results of this service activity show an increase in participants' understanding and skills in managing and organizing village archives. The enthusiasm of the participants in participating in this activity was very high and positive. It was proven by the results of a survey via questionnaire that 63.15% of the material presented was very appropriate to the problems and needs of partners, 52.63% of the material presented was very easy for participants to understand, and 73.68% agreed that this service activity was very useful. As a follow-up plan for the next service activity, participants need training on inactive archives, proper, correct, and easy archive depreciation, archive sorting, and facilitating sustainable activities.
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Ajeng Pangestuning Purwoko, Ajeng Pangestuning Amin Pujiati Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dhela Septia Anggaretta Dyah Puri Surastiani, Dyah Puri Hengky Pramusinto Henny Murtini Heri yanto Herlinda Pratiwi, Herlinda Ismiyati Ismiyati Ismiyati, Ismiyati Jati, Kuat Waluyo Legowo, Djoko Marimin Marimin Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Sindy, Helmalia Sinta Saraswati Surastiani, Dyah Puri Tri Suminar Tusyanah Tusyanah Yossi Friskianti, Yossi