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ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (STUDI KASUS USAHA LADU ARAI PINANG “RANI”) Salfina, Lili; Febriani, Ayu; Oktaviani, Nichy
Ensiklopedia Sosial Review Vol 1, No 3 (2019): Volume 1 No 3 Oktober 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i3.344

Abstract

This research aimed to know the implementation about Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) of Keripik Ladu Arai Pinang “RANI” SMEs in Pariaman City. The method used in this study is qualitative approach. This research uses primary data source and secondary data source. The primary data source in the form of information and data supplied by the owner SMEs, while secondary data source are from website, and documents that support. Data collection techniques using triangulation techniques, namely the interview, documentation and observation. Data analysis techniques with data reduction, data display and conclusion. Based on the research in mind that Business Ladu Arai Pinang “RANI” SMEs have not record based SAK ETAP. Therefore, researchers have drafted of the financial statement based SAK ETAP, include balance sheet, income statement, capital statement, cash flow statement and notes of financial statement. Financial statement SMEs made the researcher based on information obtained during the research, then processed into financial statement based SAK ETAP.
Nurses' Experiences in Carrying Out Palliative Care in Independent Nursing Practice Febriani, Ayu; Huda, Nurul; Fitri, Aminatul
Journal of Education Technology Information Social Sciences and Health Vol 3, No 1 (2024): March 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v3i1.1552

Abstract

Palliative care is total care that is carried out actively, especially for patients suffering from chronic diseases. The aim of this research is to obtain an overview of nurses' experiences in providing palliative care in independent nursing practice. The method used is qualitative with a descriptive phenomenological method design. The population is nurses who carry out palliative care in independent nursing practice with a sample of 5 nurses selected using the snowball sampling technique. Data collection techniques are interviews, observation and documentation. This research produced 6 themes related to nurses' experiences in carrying out palliative care in independent nursing, including: (1) Sufficient knowledge, (2) impact of palliative care, (3) Nursing Intervention, (4) Barriers, (5) Problem solving, and (6) Hope. In providing palliative nursing care, nurses must have sufficient knowledge regarding palliative care in order to provide maximum nursing care. While providing palliative care, nurses carry out nursing interventions to improve the patient's quality of life. Providing maximum nursing care is the main hope for every nurse in providing palliative care.