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All Journal YUME : Journal of Management Journal of Innovation Research and Knowledge Bata Ilyas Journal of Accounting Bina Bangsa International Journal of Business and Management
Nurhaeni Sikki
Universitas Sangga Buana YPKP Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM TRANSFORMASI DIGITAL PELAYANAN KESEHATAN MELALUI IMPLEMENTASI REKAM MEDIS ELEKTRONIK PADA PELAYANAN RAWAT JALAN Azzahra Lailatul Basir; kikiKiki Riezki Yudistiani; Moch Djati Rusyana; Sophia Restantini; Nurhaeni Sikki
Journal of Innovation Research and Knowledge Vol. 6 No. 2 (2026): Juli 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital transformation of health services in Indonesia is being accelerated by the Indonesian Ministry of Health Regulation No. 24 of 2022, which requires all health facilities to implement Electronic Medical Records (EMR). The success of EMR implementation is not solely determined by technological readiness, but largely depends on the quality of Human Resource Management (HRM), which is at the forefront of implementation, particularly in outpatient units. This systematic review aims to analyze the role of HRM in supporting the digital transformation of health services through EMR implementation in outpatient services in Indonesia, identify the barriers encountered, and formulate recommended strategies. This study used a systematic review design with a qualitative approach through a literature search on Google Scholar, Portal Garuda, and SINTA for publications from 2021–2025. Inclusion criteria included Indonesian-language articles discussing EMR implementation and/or HRM in Indonesian health facilities, published in indexed journals. Five articles met the criteria and were analyzed using a thematic synthesis approach. The review shows that HRM plays a crucial role in the success of outpatient EMR implementation through four main dimensions: training and digital competency development, leadership and organizational culture, healthcare worker readiness and resistance, and governance and workload management. Consistently identified HRM barriers include low digital competency among healthcare workers, resistance to change, system–workflow misalignment, and a lack of structured training. Effective HRM, integrated with digital transformation strategy, is a key prerequisite for the successful implementation of EMR in outpatient services. A systematic change management approach, continuous training programs, and transformational leadership are needed to optimize EMR adoption.
Pelanggaran Etika Bisnis pada Praktik Manipulasi Laporan Keuangan PT Garuda Indonesia Nurhaeni Sikki; Wira Juwita; Dinda Darmawati; Novita Dwi Lokasari; Reza Nur Ramdani; Lira Ristanti; Selly Oktaviani
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12242

Abstract

Penelitian ini bertujuan untuk menganalisis pelanggaran etika bisnis dalam kasus manipulasi laporan keuangan pada PT Garuda Indonesia (Persero) Tbk tahun 2018 melalui pendekatan tinjauan literatur sistematis (systematic literature review). Kasus ini menjadi perhatian luas karena adanya pengakuan pendapatan yang tidak sesuai dengan standar akuntansi, khususnya terkait kerja sama dengan PT Mahata Aero Teknologi, yang berdampak pada distorsi informasi keuangan perusahaan. Metode penelitian menggunakan pendekatan kualitatif dengan teknik SLR, yang melibatkan proses identifikasi, seleksi, evaluasi, dan sintesis terhadap berbagai sumber literatur yang relevan, seperti jurnal ilmiah, laporan resmi regulator, serta publikasi akademik terkait etika bisnis, teori agensi, dan fraud laporan keuangan. Analisis dilakukan untuk mengidentifikasi pola pelanggaran etika, faktor penyebab, serta implikasi yang ditimbulkan dari praktik manipulasi tersebut. Hasil penelitian menunjukkan bahwa pelanggaran etika bisnis dalam kasus ini dipengaruhi oleh tekanan kinerja (performance pressure), konflik kepentingan antara manajemen dan pemegang saham sebagaimana dijelaskan dalam teori agensi, serta lemahnya sistem pengendalian internal dan penerapan good corporate governance. Selain itu, ditemukan bahwa rasionalisasi tindakan menjadi faktor kunci dalam membenarkan praktik manipulasi laporan keuangan, sehingga perilaku tidak etis dapat terlegitimasi dalam lingkungan organisasi. Penelitian ini menegaskan bahwa kegagalan dalam penerapan prinsip etika bisnis, seperti kejujuran, integritas, dan transparansi, dapat berdampak signifikan terhadap kredibilitas perusahaan dan kepercayaan publik. Implikasi penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, regulator, dan akademisi dalam memperkuat praktik tata kelola perusahaan serta mencegah terjadinya fraud di masa mendatang. This study aims to analyze business ethics violations in the financial statement manipulation case of PT Garuda Indonesia (Persero) Tbk in 2018 using a Systematic Literature Review (SLR) approach. The case gained widespread attention due to revenue recognition practices that deviated from accounting standards, specifically regarding the cooperation with PT Mahata Aero Teknologi, which resulted in the distortion of the company’s financial information. The research employs a qualitative method with the SLR technique, involving the identification, selection, evaluation, and synthesis of relevant literature sources, such as scientific journals, official regulatory reports, and academic publications related to business ethics, agency theory, and financial statement fraud. The analysis identifies patterns of ethical violations, contributing factors, and the implications of these manipulative practices. The findings indicate that the business ethics violations in this case were driven by performance pressure, conflicts of interest between management and shareholders as explained by agency theory, and weaknesses in internal control systems and the implementation of Good Corporate Governance (GCG). Furthermore, the study finds that rationalization served as a key factor in justifying financial manipulation, allowing unethical behavior to become legitimized within the organizational environment. This research underscores that failures in upholding ethical principles such as honesty, integrity, and transparency can significantly impact a company's credibility and public trust. These findings are expected to serve as a reference for corporations, regulators, and academics in strengthening governance practices and preventing future fraud.
Transformasi Etika Bisnis Menjadi Keunggulan Kompetitif pada Industri Klinik Kecantikan di Tengah Fenomena Perang Harga Nurhaeni Sikki; Sicilia Indah Puspita; Putianna Marthariana; Dessy Dwi Anggia; Ike Ernawati; Elsa Nurmeida; Rosidah Rosidah
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12258

Abstract

Industri estetika saat ini menghadapi tantangan akibat maraknya strategi perang diskon ekstrem dan perang tarif yang berisiko menurunkan standar kualitas layanan serta mengabaikan protokol keamanan medis. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis bagaimana penerapan etika bisnis dapat bertransformasi menjadi sumber keunggulan kompetitif yang strategis bagi klinik kecantikan, khususnya di tengah fenomena persaingan harga yang kian agresif. Penelitian menggunakan pendekatan kualitatif dengan metode deskripsi analitis. Data primer diperoleh melalui teknik wawancara mendalam (in depth interview) yang melibatkan manajemen klinik, dokter spesialis, perawat, serta pasien sebagai pengguna layanan. Hasil penelitian mengungkapkan bahwa penerapan nilai-nilai etika yang mencakup transparansi struktur harga, pemberian edukasi pasien secara jujur tanpa unsur manipulatif serta komitmen penuh terhadap integritas medis terbukti mampu membangun basis kepercayaan konsumen yang kuat. Kepercayaan ini membentuk loyalitas pelanggan yang bersifat tidak sensitif terhadap harga (price-insensitive). Keunggulan kompetitif berbasis pada etika bisnis memberikan fondasi keberlanjutan usaha jangka panjang membuktikan bahwa nilai moral dan kualitas pelayanan yang berintegritas merupakan aset tak berwujud (intangible asset) yang jauh lebih efektif dibandingkan strategi pemotongan harga sesaat.In the modern area , the aesthetic industry faces significant challenges as many bussiness actors become trapped in strategies involving substantial discounts and tariff wars. These practice often result in negative consequences, including a decline in service quality standard and the neglect of medical safety protocols in an effort to reduce operational cost. The research employs a qualitative approach using an analytical - descriptive method. Primary data were obtained through in-depth intervieuw involving various stakeholders, including clinic owner and management, specialist physicians and patients as service users. The findings reveal that the application of ethical values - encompassing price structure transparency, honest and non - manipulative patient education, and full commitment to medical integrity- is proven to build a strong foundation of customer trust. The conclusion drawn is that a competitive advantage strategy based on business ethics provide a foundation for long term business sustainability.
Determinan Adopsi Artificial Intelligence dan Dampaknya terhadap Optimalisasi Sumber Daya Manusia: A Systematic Literature Review Nurhaeni Sikki; Maria Dwi Sartika; Ahmad Johan Hariri; Regita Andrea; Linda Lidyawati; Abdul Lathiif Lardi Kusworo
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12333

Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi adopsi Artificial Intelligence (AI) dalam Manajemen Sumber Daya Manusia (MSDM) serta menganalisis kontribusinya terhadap optimalisasi sumber daya manusia melalui pendekatan Systematic Literature Review (SLR). Penelitian dilakukan dengan menelaah 20 artikel ilmiah peer-reviewed yang diterbitkan pada periode 2023–2026 dan diperoleh dari berbagai basis data akademik. Seleksi artikel dilakukan berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, kemudian dianalisis menggunakan pendekatan analisis tematik. Hasil penelitian menunjukkan bahwa keberhasilan adopsi AI dalam MSDM dipengaruhi oleh empat determinan utama, yaitu faktor teknologi, organisasi, sumber daya manusia, serta lingkungan dan etika. Implementasi AI terbukti mampu meningkatkan efektivitas rekrutmen, manajemen talenta, perencanaan tenaga kerja, efisiensi operasional, serta kualitas pengambilan keputusan berbasis data sehingga mendukung optimalisasi sumber daya manusia. Namun demikian, kesiapan organisasi, kompetensi digital karyawan, tata kelola AI yang bertanggung jawab, serta perlindungan privasi dan aspek etika masih menjadi tantangan utama dalam implementasinya. Penelitian ini memberikan implikasi praktis bagi organisasi dalam merancang strategi adopsi AI yang berkelanjutan serta menjadi dasar bagi pengembangan penelitian selanjutnya mengenai model adopsi AI yang lebih terintegrasi pada berbagai konteks organisasi. This study aims to identify the determinants influencing the adoption of Artificial Intelligence (AI) in Human Resource Management (HRM) and examine its contribution to Human Resource Optimization through a Systematic Literature Review (SLR). The study reviewed 20 peer-reviewed articles published between 2023 and 2026, retrieved from major academic databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using a thematic analysis approach. The findings reveal that successful AI adoption in HRM is influenced by four major determinants: technological, organizational, human, and environmental-ethical factors. Effective AI implementation enhances recruitment, talent management, workforce planning, operational efficiency, and data-driven decision-making, thereby supporting Human Resource Optimization. However, organizational readiness, employee digital competencies, responsible AI governance, data privacy, and ethical considerations remain significant challenges for sustainable AI implementation. These findings provide practical insights for organizations in developing effective AI adoption strategies while offering a foundation for future studies to develop more comprehensive AI adoption frameworks across diverse organizational contexts. Kata kunci: Artificial Intelligence; Manajemen Sumber Daya Manusia; Adopsi AI; Optimalisasi Sumber Daya Manusia; Systematic Literature Review.
Dilema Etis dan Tantangan Klinis Diagnosis Tanpa Pemeriksaan Fisik Pada Layanan Telemedicine Nurhaeni Sikki; Akmal Labib; Marscha Maryuana; Meylarto Rerung; Enny Meilani Yudita; Dzakia Nafis; Indra Festian
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12425

Abstract

Penelitian ini bertujuan mengeksplorasi dilema etis dan tantangan klinis yang dihadapi tenaga medis dalam menegakkan diagnosis serta memberikan preskripsi melalui layanan telemedicine tanpa pemeriksaan fisik langsung. Adopsi telemedicine yang meluas pasca-pandemi menghadirkan pergeseran fundamental dalam praktik kedokteran, yakni hilangnya akses terhadap data pemeriksaan fisik yang selama ini menjadi pilar validasi diagnosis. Penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis tematik reflektif. Data dikumpulkan melalui wawancara mendalam semiterstruktur terhadap delapan dokter, terdiri atas dokter umum dan spesialis, yang memiliki pengalaman praktik telemedicine sekurang-kurangnya satu tahun. Keabsahan data dijaga melalui triangulasi sumber, pengecekan anggota, dan jejak audit. Temuan penelitian menunjukkan tiga tema utama, yaitu ketidakpastian klinis akibat ketiadaan palpasi dan auskultasi, tekanan preskripsi untuk memenuhi ekspektasi pasien yang telah membayar layanan, serta mekanisme defensif berupa edukasi ketat dan rujukan dini ke instalasi gawat darurat. Ketegangan inti yang muncul adalah konflik antara prinsip beneficence dalam bentuk kecepatan akses dengan prinsip non-maleficence dalam bentuk kehati-hatian menghindari cedera. Penelitian menyimpulkan bahwa diagnosis tanpa pemeriksaan fisik menempatkan dokter pada beban moral dan risiko klinis yang tinggi, sehingga diperlukan pedoman klinis spesifik per gejala, penguatan tata kelola peresepan, dan kepastian perlindungan hukum pada praktik kedokteran jarak jauh.This study explores the ethical dilemmas and clinical challenges faced by medical practitioners in establishing diagnoses and issuing prescriptions through telemedicine services without direct physical examination. The widespread post-pandemic adoption of telemedicine has introduced a fundamental shift in medical practice, namely the loss of access to physical examination data that has long served as a pillar of diagnostic validation. The study employed a qualitative descriptive approach with reflexive thematic analysis. Data were collected through in-depth semi-structured interviews with eight physicians, comprising general practitioners and specialists, each with at least one year of telemedicine practice experience. Data trustworthiness was maintained through source triangulation, member checking, and an audit trail. The findings reveal three principal themes: clinical uncertainty arising from the absence of palpation and auscultation, prescription pressure to meet the expectations of fee-paying patients, and defensive mechanisms in the form of stringent patient education and early referral to emergency departments. The core tension is a conflict between the principle of beneficence, expressed as speed of access, and the principle of non-maleficence, expressed as caution to avoid harm. The study concludes that diagnosis without physical examination places physicians under considerable moral burden and clinical risk, thus requiring symptom-specific clinical guidelines, strengthened prescribing governance, and legal-protection certainty in remote medical practice. Kata Kunci: telemedicine; dilema etis; diagnosis; pemeriksaan fisik; beban moral; penelitian kualitatif
Pelanggaran Etika Bisnis Dalam Penjualan Skincare Beretiket Biru Secara Ilegal dan Dampaknya Terhadap Keamanan Konsumen Nurhaeni Sikki; Hevi Putriani; Shelny Ponge; Fauzia Azhari SR; Rizka Mardhia Harni; Selma Zakia Az-Zahra; Chindy Paniati Goutama Lay
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12390

Abstract

Penjualan skincare beretiket biru secara ilegal masih banyak ditemukan di masyarakat dan menimbulkan permasalahan terkait etika bisnis serta keamanan konsumen. Produk ini umumnya dipasarkan sebagai krim racikan dokter atau produk eksklusif, namun sering kali tidak memiliki izin edar resmi dan informasi yang memadai mengenai kandungan maupun risiko penggunaannya. Penelitian ini bertujuan mengeksplorasi bentuk pelanggaran etika bisnis dalam penjualan skincare beretiket biru ilegal serta dampaknya terhadap keamanan konsumen. Penelitian menggunakan pendekatan kualitatif dengan desain fenomenologi. Sebanyak 13 partisipan dipilih melalui teknik purposive sampling berdasarkan pengalaman menggunakan skincare beretiket biru selama minimal tiga bulan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa sebagian besar pengguna memiliki pengetahuan yang terbatas mengenai legalitas, kandungan, dan risiko penggunaan produk. Motivasi utama penggunaan adalah keinginan memperoleh hasil yang cepat, mengatasi masalah kulit, serta pengaruh media sosial, testimoni, dan rekomendasi dari lingkungan sekitar. Pengguna melaporkan berbagai efek samping, seperti iritasi kulit, breakout, kulit sensitif, ketergantungan produk (rebound effect), hingga kerusakan kulit jangka panjang. Penelitian juga menemukan adanya pelanggaran etika bisnis berupa kurangnya transparansi informasi, praktik overclaim, serta minimnya penyampaian risiko produk kepada konsumen. Partisipan menilai bahwa penjualan skincare ilegal berpotensi menimbulkan kerugian kesehatan dan ekonomi sehingga diperlukan pengawasan yang lebih ketat dari pemerintah dan BPOM. Penelitian ini menegaskan pentingnya penerapan prinsip kejujuran, transparansi, dan tanggung jawab dalam praktik bisnis skincare guna meningkatkan perlindungan konsumen serta menjamin keamanan produk yang beredar di masyarakat. The illegal sale of blue-label skincare products remains widespread and raises significant concerns regarding business ethics and consumer safety. These products are commonly marketed as physician-compounded creams or exclusive skincare products; however, many lack official distribution permits and adequate information regarding their ingredients and potential risks. This study aimed to explore business ethics violations in the sale of illegal blue-label skincare products and their impact on consumer safety. A qualitative study with a phenomenological design was employed. Thirteen participants were selected using purposive sampling based on their experience of using blue-label skincare products for at least three months. Data were collected through in-depth interviews, observations, and documentation, and analyzed using a phenomenological approach. The findings revealed that most participants had limited knowledge regarding product legality, ingredients, and potential risks. The primary motivations for using these products included the desire to achieve rapid results, address skin problems, and the influence of social media, testimonials, and recommendations from peers. Participants reported various adverse effects, including skin irritation, breakouts, increased skin sensitivity, product dependency (rebound effect), and long-term skin damage. The study also identified several business ethics violations, including a lack of transparency, overclaim practices, and inadequate disclosure of product risks to consumers. Participants perceived the sale of illegal skincare products as potentially harmful, causing both health and economic losses, and emphasized the need for stricter supervision by the government and BPOM. This study highlights the importance of implementing the principles of honesty, transparency, and responsibility in skincare business practices to strengthen consumer protection and ensure product safety in the marketplace.
Work-Life Balance Dan Implikasinya Terhadap Loyalitas Serta Kinerja Guru Dan Tenaga Kependidikan Di Sekolah Pribadi Bandung Nurhaeni Sikki; Eunice Shaloom Kurniawan; Endro Antono; Siska Indriani; Nia Kurniati
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12505

Abstract

Penelitian ini bertujuan menganalisis praktik work-life balance (WLB) serta implikasinya terhadap loyalitas dan kinerja guru serta tenaga kependidikan di Sekolah Pribadi Bandung. Penelitian menggunakan pendekatan kualitatif melalui wawancara semi-terstruktur terhadap 10 partisipan dengan masa kerja 4–24 tahun. Analisis tematik menunjukkan bahwa responden menjaga WLB dengan memisahkan pekerjaan dan kehidupan pribadi secara tegas. Dukungan sosial dari rekan kerja dan manajemen menurunkan turnover intention setelah masa adaptasi sehingga meningkatkan loyalitas. Selain itu, kesejahteraan pribadi berdampak positif terhadap produktivitas dan kualitas layanan pendidikan. Temuan ini menegaskan bahwa kesejahteraan psikologis berperan penting dalam meningkatkan loyalitas dan kinerja. Sekolah disarankan memperkuat dukungan melalui kebijakan beban kerja yang adil serta penyediaan lingkungan kerja yang ramah keluarga.This study examines work–life balance (WLB) practices and their implications for employee loyalty and performance among teachers and educational staff at Pribadi Bandung School. A qualitative approach was employed through semi-structured interviews with ten participants who had 4–24 years of work experience. Thematic analysis revealed that participants maintained WLB by establishing clear boundaries between work and personal life. Strong support from colleagues and school management reduced turnover intention after the initial adaptation period, thereby strengthening employee loyalty. Personal well-being also positively influenced productivity and the quality of educational services. These findings highlight the importance of psychological well-being in enhancing employee loyalty and performance. Schools are therefore encouraged to implement fair workload policies and family-friendly workplace practices.Kata Kunci: Work-Life Balance, Loyalitas Karyawan, Kinerja Karyawan, Manajemen Sumber Daya Manusia.
Analisis Geopolitik Selat Hormuz Pada Kenaikan Harga Obat dan Implikasi Produktivitas Kerja SDM Rumah Sakit Nurhaeni Sikki; Inggrid Dwi Anggraeni; Abtalia Erce Totononu; Puput Putri Maulana; Kevin Stevano Roring; Farida Irma Pakpahan
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12391

Abstract

Penelitian ini bertujuan untuk menganalisis keterkaitan antara disrupsi geopolitik di Selat Hormuz dengan kenaikan harga obat serta implikasinya terhadap produktivitas kerja SDM rumah sakit. Sektor ekonomi dunia masih mengandalkan energi fosil berupa minyak untuk melakukan kegiatan ekonomi dan logistik. Pemblokadean selat hormuz yang disebabkan konflik antara Iran-Israel-Amerika menimbulkan terganggunya jalur distribusi logistik dan minyak yang menyebabkan naiknya harga minyak dunia. Hal ini berujung pada meningkatnya biaya operasional produksi berbagai barang dan jasa terutama pada obat obatan medis. Penelitian menggunakan pendekatan kualitatif melalui metode Systematic Literature Review. Hasil menunjukkan bahwa gangguan rantai pasok global memicu inflasi biaya farmasi yang berdampak pada kebijakan efisiensi rumah sakit, terutama pada sektor SDM. seperti rasionalisasi beban kerja, pemotongan insentif, hingga penundaan pengadaan alat pelindung diri (APD) atau obat esensial. Secara psikologis dan profesional, kondisi ini terbukti menurunkan motivasi kerja, menghambat efikasi diri, dan meningkatkan risiko burnout yang akut pada tenaga kesehatan. Oleh karena itu, diperlukan strategi MSDM adaptif untuk menjaga produktivitas kerja. This study aims to analyze the relationship between geopolitical disruptions in the Strait of Hormuz and rising drug prices and their impact on the productivity of hospital human resources. The global economic sector still relies on fossil fuels in the form of oil for economic and logistical activities. The blockade of the Strait of Hormuz caused by the conflict between Iran, Israel, and the United States disrupted logistics and oil distribution channels, leading to an increase in global oil prices. This culminated in increased operational costs for the production of various goods and services, especially medical drugs. The study used a qualitative approach through the Systematic Literature Review method. The results show that global supply chain disruptions trigger pharmaceutical cost inflation, which impacts the efficiency of hospital policies, particularly in the HR sector, such as workload rationalization, incentive cuts, and delays in the procurement of personal protective equipment (PPE) or essential medicines. Psychologically and professionally, this condition has been shown to reduce work motivation, hinder self-efficacy, and increase the risk of acute burnout in healthcare workers. Therefore, adaptive HR strategies are needed to maintain work productivity. Kata Kunci: Geopolitik, Selat Hormuz, Harga Obat, Rantai Pasok Global, Manajemen Sumber Daya Manusia, Produktivitas Kerja, Rumah Sakit.
ANALYSIS OF STRATEGIES TO IMPROVE EMPLOYEE PERFORMANCE TO ACHIEVE PERFORMANCE BASED CAPITATION (PBC) AT THE CICANGKANGGIRANG HEALTH CENTRE, WEST BANDUNG REGENCY Nurhaeni Sikki; Wahyudin Wahyudin; Mustoha Mustoha; Badi Munawir; Suriansyah Suriansyah
Bina Bangsa International Journal of Business and Management Vol. 5 No. 3 (2025): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v5i3.184

Abstract

This study aims to analyze strategies for improving employee performance to achieve Performance Based Capitation (PBC) at the Cicangkanggirang Health Centre, West Bandung Regency. As a primary health care provider, Puskesmas plays a critical role in enhancing community health outcomes through basic health services. The implementation of PBC as a performance-based incentive system requires improvements in employee productivity and service quality. Using a qualitative approach and SWOT analysis, this study identifies key internal and external factors affecting PBC achievement. The findings highlight challenges related to human resource limitations, suboptimal performance, and inadequate facilities, alongside opportunities from government support and digital innovation. Strategic recommendations include sustainable human resource development, digital service innovation, employee motivation enhancement, and optimized resource utilization to support improved performance and PBC outcomes.
Integrasi Akuntansi Manajemen Dalam Proses Pengambilan Keputusan Operasional Rumah Sakit: Systematic Literature Review Nurhaeni Sikki; Ardio Rizky Tansil Tan; Muhammad Ilham Surya Samawa; Nur Islamy; Ramona Agustiani Pramuja; Rizki Cahaya Putra
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11337

Abstract

Rumah sakit memerlukan pengambilan keputusan operasional yang berbasis informasi andal untuk menjaga efisiensi dan mutu pelayanan. Akuntansi manajemen berperan dalam menyediakan informasi biaya, anggaran, dan kinerja, namun tingkat integrasinya dalam praktik operasional masih bervariasi. Penelitian ini bertujuan mengkaji integrasi akuntansi manajemen dalam pengambilan keputusan operasional rumah sakit melalui pendekatan systematic literature review. Pencarian literatur dilakukan pada Januari 2026 melalui basis data Scopus, PubMed, dan Google Scholar terhadap artikel berbahasa Indonesia dan Inggris periode 2021–2025. Dari 330 artikel yang teridentifikasi, 18 artikel dianalisis menggunakan sintesis naratif. Hasil kajian menunjukkan bahwa akuntansi manajemen mendukung penentuan biaya, penganggaran, pengendalian biaya, dan pengukuran kinerja, terutama dalam sistem pembiayaan casemix/DRG. Namun, integrasinya masih terkendala oleh keterbatasan sistem informasi, kualitas data, kompetensi manajerial, dan kolaborasi lintas profesi.  Kata Kunci: Akuntansi Manajemen, Pengambilan Keputusan Operasional, Rumah Sakit, Systematic Literature Review
Co-Authors Abdul Lathiif Lardi Kusworo Abtalia Erce Totononu Ahari Ahari Ahmad Johan Hariri Akmal Labib Anindita Ratna Kusumajati Ardio Rizky Tansil Tan Azzahra Lailatul Basir Badi Munawir Bobi Ahmad Sahid Chindy Paniati Goutama Lay Cindya Dhamaranti Dessy Dwi Anggia Dessy Yenni Dinda Darmawati Dzakia Nafis Egga Megantara Elsa Nurmeida Endro Antono Enny Meilani Yudita Erfia Aidiani Eunice Shaloom Kurniawan Farida Irma Pakpahan Fauzia Azhari SR Felesia Missy Hevi Putriani Ike Ernawati Indra Festian Inggrid Dwi Anggraeni Jihan Natra Shafira Jusmansyah Jusmansyah Kevin Stevano Roring kikiKiki Riezki Yudistiani Kristina Puspo Laras Kesuma Wardani Linda Lidyawati Lira Ristanti Maria Dwi Sartika Mariany Mery Limbong Marizqa L Dinie Marscha Maryuana Mentari Kadang Meylarto Rerung Moch Djati Rusyana Muhammad Ilham Surya Samawa Mustoha Mustoha Natalia Christie Nia Kurniati Novita Dwi Lokasari Nur Islamy Oktaviani Manek Puput Putri Maulana Putianna Marthariana Rafi Ramadhan Ramona Agustiani Pramuja Regita Andrea Reza Nur Ramdani Rizka Mardhia Harni Rizki Cahaya Putra Rosidah Rosidah Selly Oktaviani Selma Zakia Az-Zahra Selvi Manete Shelny Ponge Sicilia Indah Puspita Siska Indriani Sophia Restantini Suriansyah Suriansyah Wahyudin Wahyudin Wira Juwita Yessika Sisillia Wijaya Yudha Oktafiyadi Yurika Martina