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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian kepada Masyarakat Multidisiplin (JUPENGEN)
Taufik Hermansyah
Sekolah Tinggi Ilmu Ekonomi Latifah Mubarokiyah
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Engineering

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ANALYSIS OF FINANCIAL PERFORMANCE OF REGIONAL GENERAL SERVICES AGENCY (BLUD)(CASE STUDY IN THE REGIONAL TECHNICAL IMPLEMENTATION UNIT (UPTD) PAYUNGSARI COMMUNITY HEALTH CENTER (PUSKESMAS) PANUMBANGAN DISTRICT CIAMIS REGENCY PERIOD 2018 AND 2019) Taufik Hermansyah; Lati Sari Dewi; Asep Saeful Falah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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Abstract

The main problem in this study is the increase in realization, but it does not reach the predetermined budget in 2018 and 2019. The purpose of this study is to determine the financial performance of Puskesmas Payungsari after being designated as BLUD in 2018 and 2019. In its financial management, Puskesmas Payungsari must have constraints that are faced, problems regarding the budget are something that cannot be avoided. Sometimes high planning targets are not proportional to low budget realization or vice versa. This type of research is a case study. Data obtained by doing documentation. Quantitative descriptive data analysis techniques are used to measure financial performance based on financial ratios. The results show that the financial performance of Puskesmas Payungsari after being a BLUD in 2018 and 2019 is seen from measurements using financial ratios such as cash ratios, current ratios, accounts receivable collection period, asset turnover fixed, fixed assets consideration, equity compensation, inventory turnover, and the ratio of PNBP to operating expenses. From the calculation of these financial ratios, the total score fluctuates, from these results based on the Regulation of the Director General of Treasury NUMBER PER-36 / PB / 2016, it can be concluded that the financial performance of Puskesmas Payungsari in 2018 and 2019 is MEDIUM criteria in predicate B.
Peningkatan Daya Saing Sdm Lokal Melalui Pendampingan Kompetensi Kerja Berbasis Kebutuhan Nyata Masyarakat Taufik Hermansyah; Lati Sari Dewi; Siti Amirah Makarim
Jurnal Pengabdian Kepada Masyarakat Multi Disiplin Vol. 3 No. 1 (2026): JUPENGEN - Februari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jupengen.v3i1.1174

Abstract

This community service program aims to enhance the competitiveness of local human resources in Buanamekar Village, Ciamis Regency, through work competency assistance based on real community needs. The village faces challenges such as low digital literacy and limited access to formal certification, which hinder economic growth. The methods used include participatory situation analysis, competency-based training (CBT), and intensive mentoring. The results show a significant improvement in participants’ technical and soft skills, with an average post-test score increase of 45%. Furthermore, the program successfully established a local competency forum to ensure sustainability. This initiative proves that tailored competency assistance can effectively bridge the gap between local skills and market demands, thereby fostering sustainable rural development.
Co-Authors Asep Saeful Falah Lati Sari Dewi Siti Amirah Makarim