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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong
Sagita, Nabila Dayana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Sosialisasi Pemanfaatan Limbah Sampah Non-Organik Bersama Ibu-Ibu PKK Di RT. 21 Kelurahan Pematang Gubernur Yuliana, Alisa; Rahmadani, Atiqah; Sari, Masita; Sagita, Nabila Dayana; Mailiza, Nina; Herlin, Herlin; Suwarni, Suwarni; Soleh, Ahmad
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9153

Abstract

This community engagement activity aimed to increase awareness and practical skills among PKK chairman and residents (Family Welfare Movement) in RT. 21 Pematang Gubernur Subdistrict on managing non-organic household waste. Through participatory methods involving material delivery and hands-on practice, participants were trained to recycle and upcycle waste such as plastic bottles and packaging into useful crafts. The findings showed that participants gained both knowledge and confidence in reusing non-organic waste creatively. The direct engagement model encouraged sustainable behavior change and sparked interest in continuing the craft practice independently at home. The training proved effective in promoting environmental awareness and encouraging household-level waste management innovations.
Analysis Of Drug Inventory Accounting Based On Psap No. 5 At Tungkal 1 Public Health Center, Pino Raya District Sagita, Nabila Dayana; Hidayah, Nenden Restu; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1036

Abstract

This study aims to analyze the implementation of drug inventory accounting based on PSAP No. 5 at Tungkal 1 Public Health Center, Pino Raya District. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The data were analyzed by comparing the accounting practices at the health center with the provisions of PSAP No. 5 regarding recognition, measurement, presentation, and disclosure of inventories. The results show that the implementation of drug inventory accounting at Tungkal 1 Health Center is partially in accordance with PSAP No. 5. The recognition process has been properly carried out when the drugs are received, but the measurement, presentation, and disclosure are not yet in accordance with the standard due to manual recording and the absence of value data. It is suggested that the health center adopt a computer-based accounting system to improve the accuracy and accountability of inventory management.
Co-Authors Ahmad Soleh Astuty, Kamelia Herlin, Herlin Hidayah, Nenden Restu Mailiza, Nina Rahmadani, Atiqah Sari, Masita Suwarni Suwarni Yuliana, Alisa