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Analisis Kinerja Keuangan BLUD Pada Rumah Sakit X Di Provinsi Kalimantan Selatan (KALSEL) Vitasari, Anastasia; Hasymi, Liana Fitriani; Marliadi, Reny; Rahman, Andri Nur; Hastuti, Eny
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46624

Abstract

Financial performance is an important indicator in assessing the efficiency and effectiveness of hospital financial management, especially those with Regional Public Service Agency (BLUD) status. This research aims to analyze the financial performance of Hospital The research method used is descriptive quantitative with data collection through financial report documentation for the 2019–2023 period and interviews. Analysis was carried out on liquidity ratios, activity, profitability, PNBP ratio to operational costs, as well as BLUD financial management compliance. The research results show that overall Hospital The conclusion of this research is that although Hospital X has demonstrated good financial performance according to regulatory standards, improvements in certain aspects are still needed to support financial management.
Strategi Eskalasi pada Usaha Kecil Menengah melalui Diversifikasi Produk Kopi Jahe Hidayati, Rahmi; Marliadi, Reny; Nurbidayah
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i3.570

Abstract

Rumah UKM Mitra Idaman Banjarbaru saat ini memproduksi produk olahan pangan seperti amplang, kerupuk rambak, dan minyak urut yang dihasilkan melalui kemitraan dengan berbagai pihak. Mengingat adanya potensi petani kopi lokal khas Kalimantan, mitra berinisiatif untuk melakukan eskalasi produk dalam bentuk serbuk kopi yang dipadukan dengan bahan rempah seperti jahe. Namun, dalam proses pengembangan produk ini, tim Mitra menghadapi beberapa tantangan, di antaranya adalah kurangnya pengetahuan mengenai kombinasi kopi dan jahe yang pas untuk dipadukan dalam bentuk minuman serbuk, keterbatasan alat teknologi untuk mendukung produksi, serta kesulitan dalam desain kemasan dan pelabelan produk. Untuk mengatasi kendala ini, dilakukan sosialisasi yang bertujuan untuk meningkatkan pengetahuan tim tentang kopi jahe dan alat teknologi yang dapat digunakan dalam produksi. Hasil evaluasi menunjukkan adanya peningkatan yang signifikan, yaitu peningkatan pengetahuan tentang kopi jahe sebesar 80%, dari 0% menjadi 80% pada kategori baik, serta peningkatan pengetahuan penggunaan alat teknologi sebesar 70%, dari 10% menjadi 80%. Sebagai hasil dari sosialisasi ini, tim Mitra Idaman berhasil menghasilkan produk kopi jahe dengan kemasan 100 gram yang siap dipasarkan secara lebih luas, salah satunya melalui marketplace seperti Shopeee. Dengan strategi ini, produk diharapkan dapat diterima oleh pasar yang lebih besar.
Pemberdayaan Kelompok Wanita Tani dengan Diversifikasi Produk Olahan Popcorn Jagung Manis Chandra, M Andi; Marliadi, Reny; Setia, Lisa; Wahyudi, Wahyudi
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Volume 4 Nomor 2 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i2.3723

Abstract

KWT Gangga has never processed sweet corn into a product because it does not yet have the skills to process sweet corn which is ready to sell on the market in the form of popcorn. The aim of this community service is to empower the community, especially housewives or groups of women farmers, to increase the added value of commodities using corn as the raw material to become a product that has marketable value and can increase household income. The method used is counseling and training in making sweet corn popcorn. The counseling includes several activities such as the introduction of sweet corn, processed sweet corn products and training on how to make sweet corn popcorn. During the training in this service activity, the participants were directly and actively involved in all series of activities. The results achieved in this activity were an increase in KWT Gangga's knowledge in utilizing agricultural products in the form of sweet corn which can add to processed products, by making sweet corn popcorn. Increased knowledge with a value percentage of 70%. The follow-up plan for the service activities that have been carried out is that there is also a need for assistance with product PIRT applications in order to expand sales of processed KWT products.
Pemberdayaan Kelompok Wanita Tani dalam Pembuatan Teh Daun Bangkal (Nauclea Orientalis) Lokal Kalimantan Chandra, M. Andi; Marliadi, Reny; Nurbidayah, Nurbidayah; Kartinah, Nani; Mulia, Shilfa Nadira Nur; Hanifa, Amanda
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 10 (2024): Volume 7 No 10 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i10.17313

Abstract

ABSTRAK Kelompok Wanita Tani (KWT) Mekar Pejaratan terletak dikecamatan Astambul. Kabupaten Banjar. Petani merupakan bagian terbesar dari penduduk setempat. Kegiatan pertanian, termasuk menanam daun bangkal, dimungkinkan oleh potensi alam daerah tersebut. Tujuan kegiatan ini memberikan edukasi manfaat daun bangkal dijadikan produk, pembuatan simplisia dan pembuatan kemasan dan labelling. Metode yang digunakan yaitu perencanaan, pelaksanaan dan evaluasi. Hasil kegiatan ini menunjukkan bahwa seluruh anggota tim mitra sepakat dengan pelaksanaan proyek pengabdian kepada masyarakat dan mengantisipasi bahwa proyek ini akan terus berlanjut. Berdasarkan hasil penilaian program pelatihan pembuatan produk, sosialisasi ulang indikator peralatan produksi diperlukan untuk memastikan kelancaran operasional seluruh proses produksi. Kata Kunci: Pemberdayaan, Daun Bangkal, Kelompak Wanita Tani, Teh  ABSTRACT The sub-district of Astambul is home to the Mekar Pejaratan Women Farmers Group (KWT). Regency of Banjar. Farming is the main occupation of most locals. Agricultural pursuits, including growing bangkal leaf plants, are made possible by the area's natural potential. Participation in this event will help spread the word about the many uses for bangkal leaves, making simplicia and making packaging and labeling. The methods used are planning, implementation and evaluation. The conclusion of this activity was that overall the entire partner team strongly agreed and agreed with the implementation of community service activities and hoped for sustainable activities. In the evaluation of product manufacturing training activities, it was found that production equipment indicators needed to be re-socialized regarding the use of production equipment so that production aspects could run well and smoothly. Keywords: Empowerment, Bangkal Leaves, Women Farmers Group, Tea
Implementation of AHP in Establishing a Priority Scale for the Use of Operational Funds in BLUD Hospitals Rosida, Alya; Rahman, Andri Nur; Marliadi, Reny; Hasymi, Liana Fitriani; Hastuti, Eny
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5339

Abstract

There is a need to increase the effectiveness and efficiency with which the operational fund budget is managed at RSUD Brigjend H. Hasan Basry Kandangan. Declining revenue projections and limited resources mean that hospitals must determine budget priorities in an objective and measurable way. This research aims to analyse the application of the Analytical Hierarchy Process (AHP) method to determine operational fund budget priorities, providing recommendations to support more effective decision-making in a hospital environment. A qualitative approach was used, involving data collection through interviews and documentation, and analysis using the AHP method with the assistance of Expert Choice 11 software to compare criteria and service alternatives. The results showed that the main criteria for determining budget priorities are potential income, market demand, operational costs and limited resources. The analysis prioritised home care services due to their high revenue potential and market demand. The application of AHP has also been proven to increase the efficiency, transparency and accountability of budget decision-making processes. This study concludes that the AHP method can be an effective tool for BLUD Hospital's operational budget prioritisation process. It is recommended that the method be integrated into all work units and supported by training for optimal application.