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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.      
STRATEGI 4R DALAM PENGELOLAAN SAMPAH: MENDUKUNG EKONOMI DAN LINGKUNGAN LESTARI DI KOTA LHOKSEUMAWE muhammad lutfi Al Fahmi; Shalawati Shalawati; Mulia Andirfa; Bobby Rahman; Ardian Baharuddin; Azra Lailatul Fitri
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i1.1490

Abstract

Unplanned waste management practices will give rise to more complex and detrimental social problems. Indiscriminate dumping of rubbish, burning rubbish and piling rubbish in public places are habits that cause air and land pollution, which ultimately has an impact on high ground water levels and causes obstruction of water channels which ultimately results in flooding. Waste management issues must be investigated and addressed by all stakeholders as soon as possible. Waste cannot be handled carelessly; rather, it requires a comprehensive approach that involves all stakeholders to solve it, turning it from a societal problem into one that adds value to managers' profits and protects the environment. Uncertainty regarding the importance of 4R-based waste management is still a major problem in society. This situation then encourages the development of new problems related to waste, such as unpleasant views, strong odors, and disturbed environmental conditions. Environmental and social problems are also caused by the increasing amount of waste thrown into landfills in the surrounding environment. The aim of this service project is to increase public awareness of the possible risks associated with waste and the importance of keeping the environment clean. As a genuine effort to control waste and offer alternative options to strengthen the community's economy, this activity will provide an overview to the community regarding the economic possibilities and opportunities of 4R-based waste management. By implementing a 4R-based waste management program, the people of Lhokseumawe City can maximize waste as a source of income. By sorting waste and selling it to collectors, people can earn additional income from waste. Apart from that, this waste management program can also open up new business opportunities for the community, such as processing organic waste into fertilizer or eco enzymes. This service activity will be carried out for one year in 2023 by producing mandatory outputs in the form of increasing the community's knowledge and skills in managing their waste using 4R, publication in the ISSN Service Journal, publication on electronic media and activity videos.