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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi dan Bisnis Neo-Bis BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBT (JURNAL BISNIS dan TEKNOLOGI) Asia Pacific Fraud Journal JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Auditing and Accounting
Sakti, Eklamsia
Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan

 1 
Pengaruh Manajemen Laba Terhadap Kinerja Perusahaan di Sektor Kesehatan Selama Pandemi Covid-19 Sakti, Eklamsia; Sari Maduratna, Enggal; Firdaus, Nailufar
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 16 No 1 (2024): MARET
Publisher : NHM PRESS

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Abstract

The main objective of this research is to conduct empirical tests on the relationship between earnings management and company performance. The research objects are health sector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2022. The research sample consisted of 72 financial report data originating from 12 companies selected based on purposive sampling. The earnings management proxy uses accrual earnings management and real earnings management. Accrual earnings management uses a modified Jones model proxy. Real earnings management uses discretionary cash flow, discretionary expenses and discretionary production costs as proxies. Company performance uses the Return on Assets (ROA) proxy. Based on the results of panel data regression using Eviews 10, accrual earnings management has a significant negative effect on financial performance. Furthermore, discretionary cash flow and discretionary expenses have a significant positive effect on company performance. Lastly, discretionary production costs have no effect on financial performance.
PENGARUH SERVICE STANDARD COMMUNICATION DAN KOMITMEN MANAJEMEN TERHADAP KUALITAS LAYANAN DAN KEPUASAN PELANGGAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 4 (2023): DESEMBER
Publisher : NHM PRESS

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Nowadays, competition has occurred in various business fields, both in the manufacturing and service sectors. Organizations must have the right strategy in order to win competition in the industry so that the organization can develop for the long term. These existing challenges also affect the business world related to health services. Over the last thirty years, there has been an increasing need for quality healthcare services to improve lifestyles. Improving the quality of health services is a major concern for patients, and providing better services for patients has become the focus of hospitals (Jandavath and Byram, 2016). The community's increasing need for health services is not being balanced by adequate services from community health centers. Puskesmas is a health service facility that carries out public health efforts and first-level individual health efforts, by prioritizing promotive and preventive efforts, to achieve the highest level of public health in its working area (RI Minister of Health Regulation No. 43, 2019) This research design uses a quantitative research design, with a case study approach. The variables studied are independent variables, including Service Standard Communication and Management Commitment, while the dependent variables are Service Quality and Customer Satisfaction. The research was conducted from November 2023 to February 2024 at the Socah Community Health Center, Bangkalan. The population is 128 patients who have received service at the Socah Community Health Center for an average of 1 month, using simple random sampling with a sample size of 98 people. The data collection tool uses a questionnaire. Data analysis used univariate and bivariate analysis with the Spearman rank statistical test.
ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP JUMLAH KUNJUNGAN PASIEN PADA ERA UNIVERSAL HEALTH COVERAGE DI PKM SOCAH BANGKALAN Firdaus, Nailufar; Sari Maduratna, Enggal; Sakti, Eklamsia
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 15 No 3 (2023): SEPTEMBER
Publisher : NHM PRESS

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Abstract

Menurut Depkes (2009), Puskesmas adalah kesatuan organisasi fungsional yang menyelenggarakan upaya kesehatan yang bersifat menyeluruh, terpadu, merata dapat diterima dan terjangkau oleh masyarakat dengan peran serta aktif masyarakat dan menggunakan hasil pengembangan ilmu pengetahuan dan teknologi tepat guna, dengan biaya yang dapat dipikul oleh pemerintah dan masyarakat luas guna mencapai derajat kesehatan yang optimal, tanpa mengabaikan mutu pelayanan kepada perorangan. Puakesmas memiliki target capaian setiap tahunnya, oleh karena itu agar menarik minat pengguna jasa pelayanan kesehatan perlu dilakukan kegiatan pemasaran. Salah satu unsur dari strategi pemasaran adalah bauran pemasaran auran pemasaran ini semakin lama semakin berkembang terutama dalam bidang jasa, tidak hanya mencakup produk, promosi, dan harga (4P), namun juga meninjau dari segi tempat, orang, proses, dan bukti fisik yang selanjutnya dikenal dalam istilah bauran pemasaran jasa sebagai 7P. Jenis penelitian kuantitatif dengan pendekatan cross sectional
Problematika Badan Layanan Umum Daerah Pusat Kesehatan Masyarakat Sakti, Eklamsia; Sari Maduratna, Enggal; Firdaus, Nailufar
JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan P-ISSN : 1979-3340 e-ISSN : 2685-7987 Vol 16 No 2 (2024): JUNI
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/job.v16i2.2162

Abstract

This study aims to explore the problems of Community Health Centers (Puskesmas) when undergoing a status transition to a Regional Public Service Agency (BLUD). Since Regulation of the Minister of Home Affairs No. 79/2018 on Regional Public Service Agency (BLUD) was officially implemented, the Puskesmas has changed its status to BLUD. When this transition occurs, many problems are faced by the Puskesmas. Therefore, researchers conducted a case study at the Bangkalan Health Center regarding the problems of becoming a BLUD. The resource persons were the Head of the TU Sub-Department, PJ UKM, UKP, Pharmacy and Laboratory, Nursing, Midwives, and Public Health with the Small Discussion Group (SGD) system. The results of the search found that Puskesmas Bangakaln has problems in financial management, human resources who are only experts in the field of health, technology that is still locked, jammed National Health Insurance (JKN) capitation funds, and has not formed an Internal Supervisory Unit (SPI).
Co-Authors Abdul Halim Alexander Anggono Alexander Anggono, Alexander Faizah, Yustin Nur Farhan Afie Ar-Raisi Firdaus, Nailufar Heindrika Eka Pramudita Jamaliah Said Maduratna, Enggal Sari Moh. Riskiyadi Moh. Toyyib Prasetyono Prasetyono Priyono, Fri Medistya Anke Rita Yuliana Said, Jamaliah Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Tarjo Toyyib, Moh