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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Maneksi (Management Ekonomi Dan Akuntansi) MBA: Journal of Management and Business Aplication Journal of Accounting and Finance
Indria Yuli Susanti, Indria Yuli
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Strategi Penguatan Sistem Pengendalian Internal Penerimaan Dan Pengeluaran Kas Untuk Menghindari Terjadinya Fraud Pada Kas Perusahaan Nevian Elektronik Wuluhan Kabupaten Jember Suwarso, Suwarso; Susanti, Indria Yuli; Anam, Khoirul
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2182

Abstract

Research with the aim of analysing the strategy of strengthening internal control of cash receipts and disbursements to avoid fraud at the Nevian electronic company in Jember Regency. Approach is used in this research. Data collection techniques are observation, interviews, documentation and literature study. The results showed that the strategy of strengthening the internal control system on cash receipts and disbursements is an organisation that separates duties and responsibilities, an authorisation system, sound practices, and qualified employees. The implementation of internal control elements in cash receipts and disbursements Nevian Elektronik Jember Regency implemented there are three elements, namely a good organisational structure that separates clear tasks in each section. Nevian Elektronik has set the division of authority in authorising company transactions properly. In recording cash receipts and cash expenditure transactions that occur, get prior authorisation from the authorised official, namely the owner of the business in order to provide protection to the company's assets. Healthy practices by applying accounting records to related documents are well implemented. Meanwhile, the element of qualified employees has not been applied specifically to employees who handle cash in terms of employee recruitment.
THE EFFECT OF LABORATORY SERVICE QUALITY ON PATIENT SATISFACTION AT PUSKESMAS AJUNG, JEMBER REGENCY Liansyah, Ahmad Hotip Ragil; Susanti, Indria Yuli; Saputra, Harmawan Teguh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3749

Abstract

Introduction: Laboratory services are an essential component of primary healthcare as they support accurate diagnosis and treatment, while also influencing patient perceptions of service quality. However, issues such as long waiting times, limited facilities, and unclear communication may reduce patient satisfaction. Therefore, this study aims to examine the effect of laboratory service quality on patient satisfaction at Puskesmas Ajung, Jember Regency.Methods: This research employed a quantitative approach with a cross-sectional design using accidental sampling, involving 36 respondents who received laboratory services. Data were collected through a structured questionnaire based on service quality dimensions, including reliability, responsiveness, assurance, empathy, and tangibles, and were analyzed using validity and reliability tests and simple linear regression analysis.Results: The findings indicate that laboratory service quality has a positive and significant effect on patient satisfaction, as evidenced by a regression coefficient of 0.257 and a significance value of 0.000, which is lower than 0.05. The correlation coefficient shows a moderately strong relationship, while the coefficient of determination indicates that 31.1% of patient satisfaction can be explained by laboratory service quality. Conclusion and suggestion: It can be concluded that improving laboratory service quality, particularly in terms of service speed, clarity of information, staff professionalism, and facility comfort, will enhance patient satisfaction. Therefore, healthcare providers are encouraged to continuously improve service quality and facilities, while future researchers are advised to include additional variables and larger sample sizes to obtain more comprehensive results. Keywords: Laboratory Service Quality; Patient Satisfaction; Public Health Center; SERVQUAL
Co-Authors Afandi, Alfi Khofifah Andri Mardi Susanto Andri Mardi Susanto Andri Mardi Susanto, Andri Mardi Epriliyana, Nike Norma fariana, rina KHOIRUL ANAM Liansyah, Ahmad Hotip Ragil Neviyani Neviyani, Neviyani Saputra, Harmawan Teguh Setiawan, M. Erik Suwarso Suwarso Syaifullah, Rama Vaneza Rizki Rezinta