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ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
PENINGKATAN SDM BERBASIS EKONOMI KREATIF MELALUI OLAHAN PEPAYA MUDA Maryana Maryana; Shalawati Shalawati; Maisyuri Maisyuri; M. Lutfi Alfahmi; Cut Muftia Keumala; Nura Fazilah; Helsy Ramadhanty
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i3.2854

Abstract

Creative economy is a concept in the new economic era that intensifies information and creativity by relying on ideas and knowledge from human resources as the main production factors. The secret of the creative economy lies in creativity and innovation. The creative economy emphasizes the power of ideas and concepts that are based on the strength of human resources aspects. Optimizing the capacity of human resource empowerment in the village is done by providing socialization and training to process the potential that exists around the community and providing reinforcement to the community in the village. Gampong Jawa Baru is located in the coastal area of Lhokseumawe City and papaya plants are often found and planted by the residents on their yards. However, the use of papaya among the community was still less than optimal due to the lack of knowledge, ideas and creativity from the community. Therefore, it was considered necessary to conduct training related to the processing of papaya fruit, one of which is in the form of processed papaya sticks. The method of implementing the activity was carried out through the delivery of materials, discussions, and product making practices. The results of the implementation of this community service activity showed an increase in the knowledge and creativity of the community in utilizing local food, specifically papaya fruit, and the participants were very enthusiastic and even the community expected further training on product packaging and marketing.