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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ners GEMBIRA (Pengabdian Kepada Masyarakat)
Martiana
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Analisis Multifaktor Terhadap Pemanfaatan Layanan Gawat Darurat di Rumah Sakit Islam Sakinah Mojokerto Martiana; Ernawati, Ernawati; Lathifi, Ahmad
Jurnal Ners Vol. 9 No. 3 (2025): JULI 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i3.45438

Abstract

This study aims to analyze the influence of facilities, brand awareness, and brand image on the utilization of emergency department services at Sakinah Islamic Hospital Mojokerto, which has experienced a decline in visits since 2018. The research design uses a quantitative observational approach with a cross-sectional method on 122 respondents selected through systematic random sampling from communities within a 3 km radius of the hospital. Data were collected using questionnaires and analyzed using multiple linear regression. The results showed that facilities (p=0.000), brand awareness (p=0.000), and brand image (p=0.002) significantly influenced emergency department utilization with a contribution of 83.4%. Facilities variable was the most dominant factor with a regression coefficient of 0.478, followed by brand awareness (0.431) and brand image (0.158). Efforts to increase emergency department utilization require a comprehensive strategy focusing on improving facility quality, strengthening brand awareness, and building a positive brand image in accordance with the needs and expectations of the community. Keywords: facilities, brand awareness, brand image, emergency department utilization, hospital
RESPON KONSUMEN TERHADAP SUBSTITUSI IKAN LELE PADA PRODUK AMPIANG IKAN KHAS PULAU BANGKA Martiana; Augusta Pratama; Liza Febrilia; Ardiansyah Kurniawan
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 05 (2023): OKTOBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Ampiang merupakan makanan khas Bangka yang berbahan baku ikan. Selama ini, ikan yang digunakan berupa ikan laut. Hasil tangkapan ikan laut yang fluktuatif sepanjang tahun menjadikan ketersediaan bahan baku pembuatan ampiang tidak selalu ada. Pengabdian ini mencoba menggunakan Ikan Lele untuk mensubstutusi bahan baku ikan pada pembuatan ampiang dan mendeskripsikan respon konsumen terhadap produk yang dihasilkan. Produksi ampiang dilakukan tiga kali dengan produk sebanyak 9, 8 dan 7 kg. . Produk kerupuk ampiang mendapat respon positif dari pembeli. Seluruh hasil produksi terjual habis dengan penjualan secara direct selling dan melalui toko oleh-oleh. Penjualan ampiang seharga Rp. 20.000,- per kemasan 170 gram memberikan keuntungan 29 – 37% dari harga pokok produksi.
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023 Nurcahya, Yulida; martiana; Ghiyats
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2990

Abstract

Transparency and accountability of regional finances are crucial elements of good governance. However, the level of mandatory disclosure in the Regional Government Financial Report (LKPD) has not yet reached 100%. One factor that can influence the level of disclosure is the level of regional dependence and independence in financial management. This study aims to examine the effect of regional dependence and independence on the level of mandatory disclosure in the LKPD, with audit opinion as a moderating variable. Audit opinion plays a crucial role in assessing the quality of financial reports and can strengthen or weaken the relationship between regional dependence and independence and LKPD disclosure. The research method used in this study was purposive sampling with a total sample of 136. The results show that regional independence has a significant positive effect, while the level of dependence does not directly affect disclosure. Audit opinion has been shown to moderate both relationships. This study is expected to provide academic contributions in the field of public sector accounting auditing and provide consideration for regional governments in improving regional financial transparency and accountability.
Co-Authors Ardiansyah Kurniawan Augusta Pratama Ernawati Ernawati Ghiyats Lathifi, Ahmad Liza Febrilia Nurcahya, Yulida