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ANALISIS PENGAKUAN PENDAPATAN KLAIM ASURANSI KESEHATAN BERDASARKAN PSAK 23 PADA RUMAH SAKIT UMUM (RSU) ‘AISYIYAH PADANG Immu Puteri Puteri Sari; Fitri Yulianis; Rohmatul Aini
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 9, No 2 (2023): VOLUME IX NO. 2 Oktober 2023
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v9i2.4855

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengakuan  klaim asuransi kesehatan di RSU Aisyiyah Padang. Penelitian yang digunakan adalah deskriptif kualitatif. Teknik wawancara dan dokumenter digunakan sebagai sumber data dalam penelitian ini. Dalam penelitian ini, metode kas yang didasarkan pada operasi kas perusahaan digunakan untuk pengakuan manfaat asuransi kesehatan rumah sakit. Dalam proses pengakuan jaminan BPJS kesehatan ada beberapa langkah yang harus dilakukan, setelah itu syarat-syarat yang telah disepakati diserahkan kepada perusahaan asuransi BPJS hingga  klaim disetujui. Manfaat bersertifikat dibayarkan melalui bank dan kemudian dicatat sebagai pendapatan  rumah sakit. RSU 'Aisyiyah Padang tidak menerapkan pengakuan pendapatan berdasarkan PSAK 23 karena metode cash based tidak dapat menggambarkan efektivitas manajemen dalam menganggarkan biaya yang berkaitan dengan aktivitas operasi.Kata Kunci : Pengakuan, Pendapatan, Asuransi BPJS, Verifikasi Klaim
The Benefits of Ultrasonic Waves on Therapy: A Review of Literature Ahmad Mukhlis Shobari; Maimon Sumo; Rohmatul Aini; Ussisah Sulistiawati; Luaini
Mutiara: Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 3 (2024): JIMI - JULI
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimi.v2i3.252

Abstract

Physical fitness is a very important part of everyday life and almost everything that’s done depends on the physical member. In order to function properly, it is essential for us to maintain physical health so as not to cause problems and risk illness. In addition to the illness caused by physical activity, it can also be caused by age actors. In the field of health continues to undergo rapid development, one of the breakthroughs that has been used is the use of ultrasonic waves. Ultrasonic waves are the result of mechanical vibrations produced by the movement of isolated molecules in their diffusion media. If tissues receive ultrasound waves, the impact includes biological effects, mechanical effects and thermal effects. Some of the findings that have been established are the application of ultrasound waves to therapies in cases that appear on physical limbs. On this article aims to be able to contribute in the field of health so that it is easier to develop the use of ultrasonic therapy. This article is compiled using a literature review method taken from the references that have been collected. Of all the references collected, ultrasonic waves are used as therapies for some physical function problems. This therapy also collaborates with several paractic methods of health to address the existing problems. Therapy using ultrasonic modality has been shown to reduce pain, muscle cramps and minor injuries. It can be concluded that ultrasound therapy can help deal with patients suffering from disorders in their physical bodies, either to reduce pain or during the recovery process.
The Impact of the Application of the SQ3R Method on Understanding Physics Concepts on Measurement Material and Improving Learning Outcomes of Class X-I Students of SMA Negeri 3 Pamekasan. Rohmatul Aini; Lia Koryataini; Suprianto; Nurul Hidayati; Rihana
Journal of Physics Education and Science Vol. 2 No. 1 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/physics.v2i1.1172

Abstract

The aim of this research is to evaluate the improvement in student learning outcomes through the use of the SQ3R method in understanding physics material regarding measurements in class X-I SMA Negeri 3 Pamekasan. The category of this research is PTK (classroom action research) with a total of 36 students. Data was collected through a test containing 5 questions. Before implementing the SQ3R method, the average student score was 56.67 and the level of learning completion reached 22.22%, which means that around 28 students had not achieved optimal understanding of the physics material. After this method was implemented, the test results showed an increase in the average score to 75.28 with a learning completion level of 61.11%, which shows that 22 students have succeeded in understanding physics concepts. The average increase in student grades was 38.89%. In cycle II, the focus of the material is more directed at analyzing single and repeated measurements. The results in cycle II showed an average class score of 82.22, with a learning completion level reaching 86.11%. Even though there has been an increase, there are still 5 students (13.88%) who have not achieved learning completion. Apart from that, the application of the SQ3R method also has a positive influence on student activity in learning. In cycle I, the level of physical activity was recorded at 50.57%, mental activity at 35.67%, and emotional activity at 61.11%. Meanwhile, in cycle II, physical activity increased to 86.27%, mental activity 92.24%, and emotional activity 87%.