Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office Gusmiarni, Aulia; Sudrajat, Sudrajat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.531

Abstract

High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.
Innovation of BATIK (Plastic Bricks): Utilizing Plastic Waste as an Environmentally Friendly Business Opportunity Kirom, M. Fuadil; Ramadhania, Fadila; Elingga, Pinatih Diening; Gusmiarni, Aulia; Maula, Fina Fairuzatul; Zafiroh, Aida; Luluardi, Yunas Derta
Dharmahita: Journal of Community Service and Development Dharmahita Vol 3, No 1, 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/dharmahita.v3i1.14806

Abstract

The increasing problem of plastic waste has become a serious environmental challenge, particularly due to its non-biodegradable nature and its negative impact on ecosystems. On the other hand, the demand for construction materials such as paving blocks continues to grow along with infrastructure development. This study aims to examine the utilization of plastic waste as an alternative material in the production of environmentally friendly paving blocks with economic value for the community. The method used in this study is the Participatory Action Research (PAR) approach, which actively involves the community through stages of observation, planning, training implementation, evaluation, and reflection. The study was conducted in Rengas Village, Kedungwuni District, with waste collectors as the research subjects. Data were collected through observation, pre-test, post-test, and practical assessments to measure improvements in participants' knowledge and skills. The results show that the utilization of plastic waste in paving block production produces materials that are lighter in weight, have lower water absorption, and exhibit good wear resistance. In addition, there was an improvement in community knowledge and skills in plastic waste management. From an environmental perspective, this innovation contributes to reducing the volume of plastic waste, while economically it can reduce production costs by approximately 25% and create new business opportunities for the community. In conclusion, the use of plastic waste as a material for paving blocks has significant potential as an innovative solution for waste management while supporting sustainable development based on a circular economy.