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Financial Independence of a Public Hospital as Regional Public Service Body During COVID-19 Pandemic Rita Damayanti; Dominggus Paliling; Yudi Hartono; Wulan I. R. Sari; Cornelius Rantelangi; Dwi R. Deviyanti
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1853

Abstract

The continuity of quality health services supported by financial independence is the focus of research. Whether during the COVID-19 pandemic, public hospitals could be financially independent is an important question for this research. Study aims to assess the financial independence at public hospital as the regional public service body (BLUD) during COVID-19. This study uses a comparative descriptive approach by comparing data before and during the COVID-19 pandemic. The secondary data used are financial reports, patient visit data, and reports on the results of the community satisfaction index (IKM) survey from the Public Hospital AM. The results show that financial independence and community satisfaction for services have better impact to public hospital during COVID-19. Although patients gave a satisfied assessment of health services, the pandemic period had a negative impact on decreasing patient visits. In short, the decreasing number of patients does not affect financial independence and the quality of health services in public hospitals, on the contrary, it increases. This means that there is an increase in income from other sources that are not directly related to health services.Keywords: Community Satisfaction Index, COVID-19 Pandemic, Financial Independence, Health Services, Public Hospital, Public Service Body, Quality of Services.
Akuntansi lingkungan: suatu tinjauan pemanfaatan eco enzyme untuk pengobatan Penyakit Mulut dan Kuku (PMK) sapi di Malang Jamaluddin Jamaluddin; Sri Mintarti; Rita Damayanti; Yudi Hartono; Randhi Akhdiyat
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art3

Abstract

The first objective of this study was to determine the effectiveness of using eco-enzyme for treating nail and mouth disease (NMD) in cattle from the perspective of environmental accounting. The second is to find out the advantages and disadvantages of using eco-enzyme, and the third is to know the cost of production for making eco-enzymes. This eco-enzyme results from the fermentation of household organic waste, sugar, and water. Eco enzyme is environmentally friendly and has an impact on improving the quality of the environment. This type of research is a mixed method with a case study approach. This research was conducted in Malang because, in that area, there were cases of NMD which were treated using eco-enzyme. The results showed that the use of eco enzymes for the treatment of NMD was very effective. They can be seen from the cure rate of NMD treated with eco enzyme reaching 100%. The use of eco enzymes is highly recommended for the treatment of NMD, and to educate the public to protect the environment by using eco enzymes.