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ANALISIS PENGENDALIAN INTERN TERHADAP PERSEDIAAN OBAT UNTUK PASIEN PENGGUNA BPJS (BADAN PENYELENGGARA JAMINAN SOSIAL) KESEHATAN DI RSUD (RUMAH SAKIT UMUM DAERAH) ARIFIN ACHMAD PROVINSI RIAU Oemar, Fahmi; Susanti, Dewi
Jurnal Akuntansi Kompetif Vol. 3 No. 3 (2020): Dinamika Akuntansi Modern: Audit, Perbankan, dan Literasi Keuangan UMKM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v3i3.549

Abstract

Rumah sakit merupakan institusi pelayanan kesehatan bagi masyarakat dengan karakteristik yang dipengaruhi oleh perkembangan ilmu pengetahuan kesehatan, kemajuan teknologi, dan kehidupan sosial ekonomi masyarakat yang harus tetap mampu meningkatkan pelayanan yang lebih bermutu. Adanya perubahan suatu program kesehatan tersebut merupakan suatu kebutuhan mengenai penerapan pengendalian intern yang cukup intensif karena sangat mempengaruhi suatu proses operasional rumah sakit. Penelitian ini bertujuan untuk menganalisis dan menjelaskan tentang penerapan unsur-unsur sistem pengendalian intern terhadap persediaan obat untuk pasien pengguna BPJS kesehatan di Rumah Sakit Umum Daerah Arifin Achmad Provinsi Riau. Penelitian ini dilakukan di Rumah Sakit Umum Daerah Arifin Achmad Provinsi Riau. Penelitian ini menggunakan metode deskriptif kualitatif dengan data primer dan sekunder. Analisis data yang dilakukan dengan analisis deskriptif kualitatif yaitu desain penelitian yang memberikan gambaran secara sistematis tentang informasi ilmiah yang berasal dari subjek atau objek penelitian. Hasil penelitian ini menunjukkan bahwa terdapat penetapan dan wewenang tanggung jawab dalam perekapan utang yang masih ditangani oleh pihak pengadaan yang seharusnya tugas dan tanggung jawab bagian dari akuntansi, sehingga terjadi pemisahan tugas dan perangkapan tugas.
ANALISIS PENGENDALIAN INTERN TERHADAP PERSEDIAAN OBAT UNTUK PASIEN PENGGUNA BPJS (BADAN PENYELENGGARA JAMINAN SOSIAL) KESEHATAN DI RSUD (RUMAH SAKIT UMUM DAERAH) ARIFIN ACHMAD PROVINSI RIAU Oemar, Fahmi; Susanti, Dewi
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1308

Abstract

Rumah sakit merupakan institusi pelayanan kesehatan bagi masyarakat dengan karakteristik yang dipengaruhi oleh perkembangan ilmu pengetahuan kesehatan, kemajuan teknologi, dan kehidupan sosial ekonomi masyarakat yang harus tetap mampu meningkatkan pelayanan yang lebih bermutu. Adanya perubahan suatu program kesehatan tersebut merupakan suatu kebutuhan mengenai penerapan pengendalian intern yang cukup intensif karena sangat mempengaruhi suatu proses operasional rumah sakit. Penelitian ini bertujuan untuk menganalisis dan menjelaskan tentang penerapan unsur-unsur sistem pengendalian intern terhadap persediaan obat untuk pasien pengguna BPJS kesehatan di Rumah Sakit Umum Daerah Arifin Achmad Provinsi Riau. Penelitian ini dilakukan di Rumah Sakit Umum Daerah Arifin Achmad Provinsi Riau. Penelitian ini menggunakan metode deskriptif kualitatif dengan data primer dan sekunder. Analisis data yang dilakukan dengan analisis deskriptif kualitatif yaitu desain penelitian yang memberikan gambaran secara sistematis tentang informasi ilmiah yang berasal dari subjek atau objek penelitian. Hasil penelitian ini menunjukkan bahwa terdapat penetapan dan wewenang tanggung jawab dalam perekapan utang yang masih ditangani oleh pihak pengadaan yang seharusnya tugas dan tanggung jawab bagian dari akuntansi, sehingga terjadi pemisahan tugas dan perangkapan tugas.
Profile of Biology Teachers' Skills in Senior High School in Designing Design Thinking-Based Teaching Materials to Improve Students' Critical Thinking, Numeracy, and Creative Thinking Abilities Khoerunnisa, Rani Siti; Eni Nuraeni; Anugrah Ayumaharani; Fitri Husni Mardiyah; Dita Astriningrum; Susanti, Dewi
Journal of Biology Education Vol. 14 No. 3 (2025): November 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ujbe.v14i3.35205

Abstract

This study aims to describe the profile of senior high school biology teachers’ skills in designing teaching materials based on Design Thinking to enhance students’ critical thinking, numeracy, and creative thinking skills. A descriptive method was employed using an assessment rubric for product of module and rubric of Design Thinking-based modules covering seven aspects. Data were collected through the evaluation of teaching materials designed by biology teachers, focusing on organic waste management. The results indicate that the overall quality of the modules was categorized as “very good,” with an average validator score of 3.55. Teachers’ skills in applying the Design Thinking stages were also categorized as “very good,” with an average score of 3.68 out of 4.00. The highest scores were obtained in the empathize and define stages (4.00), while the lowest score was found in the test stage (3.29). The integration of 21st-century skills was considered good, with a score of 3.33 for formulating learning objectives and 3.48 for developing critical thinking, numeracy, and creative thinking skills. Overall, teachers demonstrated good competence in designing Design Thinking-based modules, although improvements are needed in prototype testing and the consistent integration of 21st-century skills. This study recommends further training and mentoring to enhance the quality of innovative teaching materials that align with the demands of 21st-century education
Language Error Patterns in Indonesian Teacher Education: The Impact of Digital Communication on Academic Language Use Kartolo, Rahmat; Nofasari, Erlinda; Harahap, Dedek Afrida; Susanti, Dewi; Sibarani, Asni
Edukasiana: Jurnal Inovasi Pendidikan Vol. 4 No. 4 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/ejip.v4i4.2225

Abstract

Indonesian language functions as the primary medium of academic communication in higher education, yet language errors persist among university students. This study investigated the forms, frequencies, and causal factors of language errors among Indonesian Language and Literature Education students at STKIP Budidaya Binjai. Employing qualitative descriptive methodology, the research collected data from 20 students in semesters III and V through systematic observation, semi-structured interviews, and documentary analysis of over 200 written samples during a 14-week period. Results revealed five error categories with varying frequencies: non-standard words (38%), code mixing (25%), ineffective sentences (15%), spelling errors (12%), and morphological errors (10%). Analysis demonstrated substantial contextual variation, with digital communication platforms showing significantly higher error rates than formal academic contexts. Primary causal factors included informal language habits reinforced through peer interaction, pervasive social media influence, and insufficient emphasis on formal register maintenance. The findings indicate that students possess greater linguistic competency than aggregate error rates suggest but demonstrate selective application of standard forms based on perceived formality requirements. This research contributes empirical evidence for developing targeted pedagogical interventions including explicit register instruction, vocabulary formality training, and structured language development activities to enhance communicative competence among prospective educators in Indonesian teacher education contexts.
Implementation of Language Games Through Pictured Letter Cards in an Effort to Improve The Beginning Reading Skills of Grade I Students at State Elementary School UPT 060837 Susanti, Dewi; Sutikno; Kartolo, Rahmat; Afrida Harahap, Dedek; Sibarani, Asni
International Journal of Educational Research Excellence (IJERE) Vol. 5 No. 1 (2026): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v5i1.1681

Abstract

This study aims to describe the implementation of a picture card-based language game in improving the early reading skills of first-grade students at the UPT SD Negeri 060837, Medan Barat District. This study also identifies the obstacles faced and the solutions implemented during the learning process. This type of research uses a qualitative field research approach. Data collection techniques through observation, interviews, and documentation. Data analysis techniques used are data reduction, data display/presentation, and conclusions/verification. The research method used is classroom action research (CAR) which consists of two cycles with stages of planning, implementation, observation, and reflection. The research subjects are first-grade students, with data collected through observation, interviews, and documentation. The results of the study showed that the use of language games using picture letter cards significantly improved students' motivation and early reading skills. Students' activeness and enthusiasm increased, as evidenced by their improved ability to recognize letters, syllables, and words. Challenges identified included limited media, teachers' lack of experience in using this method, and students' low self-confidence. Solutions implemented included teacher training, increased creativity in media use, and support for a conducive learning environment. In conclusion, the application of language games through the media of picture letter cards is an effective method to improve the early reading skills of first grade students. With the right approach, this game not only improves reading skills, but also creates a fun and interactive learning atmosphere
Developing Differentiated Teaching Modules in Indonesian Language Learning for Students with Attention Deficit Hyperactivity Disorder Harahap, Dedek Afrida; Kartolo, Rahmat; Sutikno; Susanti, Dewi; Sibarani, Asni
International Journal of English and Applied Linguistics (IJEAL) Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Desember 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijeal.v5i3.7373

Abstract

A differentiated teaching module, developed systematically and contextually over five sessions improve the language skills. The development of a differentiated teaching module in Indonesian language learning had a positive impact on students with ADHD. The paper aims to design to accommodate diverse student learning characteristics, taking into account content, processes, and learning products. The research is qualitative, supported by R&D and ADDIE models as techniques. The population includes all students with ADHD problems at a state school, and there are only two students classified in the sample. Data are collected through observation and in-depth interviews; both are conducted with classroom teachers, the teachers’ group, and parents. A documentation study also assists data collection. Focus is given on students’ attention, interaction, social skills, and engagement during learning, interviews, and the Indonesian language test. Data analysis technique uses qualitative methods in three stages: data reduction, data presentation, and conclusion. The research reveals several challenges in implementing the differentiated teaching module. Teachers face obstacles in adapting learning strategies to students’ needs, especially in heterogeneous classrooms. Further training is needed for teachers to implement differentiated learning methods. With the teaching module, schools can improve the quality of inclusive education for their students, enabling them to obtain a more optimal learning experience. This research also emphasizes the importance of collaboration between teachers, parents, and the school in supporting students’ academic and social development with ADHD through a more flexible and responsive learning approach to their needs.
PROFITABILITAS USAHA SEDOTAN ORGANIK DARI TANAMAN PURUN DI KABUPATEN HULU SUNGAI UTARA Mahdalena, Mahdalena; susanti, Dewi
ZIRAA'AH MAJALAH ILMIAH PERTANIAN Vol 51, No 1 (2026)
Publisher : Pusat Publikasi Jurnal Universitas Islam Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/zmip.v51i1.22274

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, termasuk melalui pengembangan produk ramah lingkungan seperti sedotan organik berbahan purun (Echinochloa sp.) yang tumbuh di rawa Kabupaten Hulu Sungai Utara. Penelitian ini bertujuan mengevaluasi keuntungan dan menganalisis rasio profitabilitas usaha sedotan purun pada Kelompok Usaha Kembang Ilung di Desa Banyu Hirang. Menggunakan metode deskriptif kuantitatif dengan data primer dan sekunder, penelitian menghitung biaya, penerimaan, pendapatan bersih, serta rasio profitabilitas (NPM, ROA, dan ROE). Hasil menunjukkan kapasitas produksi 6.000 pcs per bulan menghasilkan penerimaan Rp 1.200.000, biaya Rp 920.833, dan laba bersih Rp 279.167, dengan NPM 23,26%, ROA 12,86%, dan ROE 22,33%. Usaha ini layak dijalankan disecara finansial dan berkontribusi pada pengurangan plastik, meski terkendala modal dan teknologi. Dukungan pemerintah dan inovasi diharapkan meningkatkan daya saing dan keberlanjutan usaha purun.
IMPLEMENTASI MANAJEMEN KURIKULUM MERDEKA DALAM MANAJEMEN BERBASIS SEKOLAH (MBS) TERHADAP SUMBER DAYA DI SD NEGERI 007 UJUNGBATU Susanti, Dewi; Marhadi, Hendri; Nur Mustafa, M.
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48250

Abstract

The purpose of this study aims to analyze the implementation of the Independent Curriculum in School-Based Management (SBM) on resources at SDN 007 Ujungbatu. The approach in this study uses a qualitative approach with a case study method. Data collection techniques include interviews, direct observation, and document analysis, involving teachers, principals, and educational staff. The results of the study indicate that the implementation of independent management in school-based management on resources is; 1) increasing enjoyable learning, 2) the Independent Curriculum provides a positive contribution to learning through an innovative, enjoyable, and student-oriented approach, 3) Maximizing the use of existing facilities and infrastructure to be appropriate to support the learning process, 4) improving the quality of human resources through continuous development opportunities for all school residents. through Several factors that support successful implementation include cooperation between teachers, institutional support, and the use of digital platforms such as the Merdeka Mengajar Platform (PMM). However, a number of obstacles are still found, including a lack of understanding among senior teachers, unequal access to professional training, and limited facilities and infrastructure. To address this, the school initiated structured training, mentoring between teachers, and empowered community participation. This study concluded that the effectiveness of the Independent Curriculum implementation depends not only on its design but also on school leadership, resource availability, and ongoing professional support. These findings contribute to policymakers and education practitioners in formulating strategies to strengthen curriculum reform at the elementary education level.
Increasing Interest and Learning Outcomes in Mathematical Building Materials Using Demonstration Methods in Learning Simulation Videos in Class VI Students Susanti, Dewi
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 5 (2022): Social, Humanities, and Educational Studies (SHEs): Conference Series (Special Issue 2
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v5i6.84736

Abstract

Penelitian perbaikan pembelajaran ini dilatar belakangi adanya masalah berupa rendahnya minat dan hasil belajar matematika dikarenakan penggunaan metode konvensional yang tidak menarik bagi siswa. Dari  studi pendahuluan didapatkan data bahwa  siswa yang menjadi objek penelitian memiliki  minat belajar matematika dengan kriteria rendah atau dengan persentase 49,6% dan  ketuntasan hasil belajar matematika 64,29% belum mencapai KKM. Nilai rata-rata kelas mencapai 61,67. Penelitian ini bertujuan untuk meningkatkan minat dan hasil belajar matematika dengan penerapan metode demonstrasi. Objek penelitian ini adalah siswa kelas VI A SD Muhammadiyah 8 Surakarta dengan jumlah 28 siswa yang terdiri dari 14 laki-laki dan 14 perempuan. Pelaksanaan penelitian perbaikan pembelajaran ini terdiri dari 2 siklus dengan 4 tahap berupa perencanaan, pelaksanaan, pengamatan, dan refleksi di tiap siklus. Pada siklus 1 didapatkan hasil belajar matematika siswa meningkat dengan ketuntasan siswa 53,57% dan nilai rata-rata kelas 68,57. Persentase minat belajar siswa juga meningkat menjadi 60,7% atau kriteria sedang. Setelah dilakukan refleksi dan perbaikan pembelajaran pada siklus 2 didapatkan hasil ketuntasan siswa 92,85% dan nilai rata-rata kelas 78,21.Persentase minat belajar siswa juga mengalami peningkatan menjadi 71,1% atau kriteria minat belajar yang tinggi. Hal ini membuktikan bahwa penerapan metode demonstrasi mampu meningkatkan minat dan hasil belajar matematika siswa pada materi lingkaran.
Co-Authors ', Zulirfan Abdul Rozaq Achmad, Himawan Adi Rahmat Adinugraha, Yudha Afrida Harahap, Dedek Afrida, Dede Alsri Windra Doni Amriani Amir Anggalia, Revikha Anjani, Fidha Merry Annurrahman, Annurrahman Anugrah Ayumaharani Ariesta, Ria Arono Aslan Sari M.Si SP. Thesiwati Ayu, Yusmaini Damanhuri Daud Damanhuri Daud Dewi Mulyani Dinaryanti, Ratna Sari Dita Astriningrum Drs. Ridwan Ahmad Dwi Lantiani Elda Yusefni Elly Junalia, Elly Eni Nuraeni Erwani, Erwani Fahira, Alya Hanifa Faizah, Rahma Fakhruddin Z Fatiatun, Fatiatun Fitri Husni Mardiyah Gustimal Witri Hafizhurrahman, Muhammad Reza Handayani, Sri Harahap, Dedek Afrida Hardinto, Raden Kelik Hardisman Hasanah, Nadhatul Nurul Hasanah, Nursifa Hayat, Silvia Salsabila Hayati, Neni Fitra Hendri Marhadi Hermanto, Andryan Maulana I Nyalung, Yanson Ifriqia, Fartika Irwani Zawawi Khoerunnisa, Rani Siti Khofifah, Rosa Nur Kusumandari, Rahma Kusumawardani, Diny lantiany, dwi Lesmana, Belda Nurmultiefa Listiani, Cynthia Yoga Mahdalena Mahdalena Maimunah Maimunah Masniladevi, Masniladevi Masythah, Irma Maulana, Akmal Meilansari, Putri Indah Mudjiran Muhammad Faizal Muhsinin, Siti Zuraida Murwantoko . Musa, Ahmad Musniati, Musniati Nani S. Rahayu Nastasya, Ricca Olivia Niken Titi Pratitis Nofasari, Erlinda Nofriani Fajrah, Nofriani novianto, hendri Nur Mustafa, M. Nurlia, Restu Vivy Nursyamsiar Tirtowati Oemar, Fahmi Oktavia, Alfonsa Reni Otang Kurniaman Panjaitan, Arop Ria Saulina Patriantoro . Pitaloka, Mawar Diah Ponda, Aprizal Pratiwi, Esti Rizkiana Pujilestari, Mey Purba, Neni Marlina BR Putri, Rinta Twin Utami rahman, hafit Rahmat Kartolo Rahmi Andrita Yuda Rahmi, Nurfadhilah Ramadhan , Fikri Rini Setyowati, Rini Rizaldyaji, Aldinanda Rohaetin, Sri Rois, Moh. Roosita Diana Rotua Sumihar Sitorus Rustam, Yefrida Sari, Wulan Mayang Sefna Rismen Sibarani, Asni Sinambela, Megawati Sirait , Reni Aprinawaty Sirait, Reni Aprinawaty Soebiantoro, Ugy Sri Hartati Sudarmiani Sudarmiani, Sudarmiani Sugiyono . Sulistio, Retno Suparman, S Suprapto, Wasis Supriyanti, Lily supriyanto, dedy irawan SUTIKNO Sutopo A. Wibowo Syarifah Nur Siregar Syifa Syarifah Tri Suratno Triana, Heny TRIANINGSIH, DEVI Trisna, Eva Triyono Triyono Utomo, Muhamad Tridhal Dadi Verawati, Anisa Victor Trismanjaya Hulu Villia Anggraini Wahyudi, Agung Susilo Widaningsih, Wiwin widuri, kinanti kusuma Wijaya, Ferry Winedar, Chusma Candra Yanti, Meyi Yundari, Yundari Yusrawati Yusrawati Zuryanty, Zuryanty