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All Journal Amnesty: Jurnal Riset Perpajakan Jurnal Keperawatan
Kurniati, Tri
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Economics, Econometrics & Finance Nursing

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Implementation Of Cigarette Tax Earmaking Policy In The Regional Tax And Level Management Agency Of North Sumatra Province Kurniati, Tri; Nasution, Juliana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7501

Abstract

Tax is one of the state revenues. Based on Tax Law No. 23 of 2019 concerning the management of National resources, cigarette taxes are considered regional taxes under the auspices of the Ministry of Finance of the Republic of Indonesia. The cigarette tax imposed at 10% of cigarette excise is also intended to optimize the allocation of revenue-sharing funds for cigarette taxes for public health in collaboration with BPJS by 37.5%. The purpose of this study was to determine the implementation of the cigarette tax earmaking tax policy at the Regional Tax and Levy Management Agency of North Sumatra Province. This study uses a descriptive qualitative type, the research is carried out by collecting and filtering detailed information to be grouped into important things, then describing and drawing conclusions on the picture obtained. The results of this study indicate that the Regional Tax and Levy Management Agency for the North Sumatra Province has determined the allocation of funds in accordance with Law no. 28 of 2009 which is at least 50% to fund public health services. In the implementation of distribution, the Provincial Government submits data on Cigarette Tax deductions that are deposited with BPJS Health AS part of the obligations of the Health Insurance program
Diskusi Refleksi Kasus Meningkatkan Kualitas Pembuatan Standar Operasional Prosedur Pelayanan Keperawatan Hartopo, Muhammad Koko; Kurniati, Tri; Widagdo, Giri; Widiastuti, Eni; Suatmaji, Suatmaji
Jurnal Keperawatan Vol 16 No 4 (2024): Jurnal Keperawatan: Desember 2024
Publisher : Sekolah Tinggi Ilmu Kesehatan Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32583/keperawatan.v16i4.2211

Abstract

Standar Operasional Prosedur merupakan langkah untuk menjamin keselamatan pasien, meningkatkan pelayanan dan mencegah penyalahgunaan kewenangan praktik. Salah satu upaya meningkatkan kualitas pembuatan Standar Operasional Prosedur adalah dengan Diskusi Refleksi Kasus. Tujuan penelitian untuk menganalisis pengaruh Diskusi Refleksi Kasus terhadap kualitas pembuatan Standar Operasional Prosedur pelayanan keperawatan di RSAB Harapan Kita. Desain quasi eksperimen melalui rancangan pretest-postest control group design yang melibatkan 13 perawat kelompok intervensi dan 13 perawat kelompok kontrol. Intrumen penelitian menggunakan lembar observasi untuk pengukuran awal dan pengukuran setelah pelatihan. DRK dilaksanakan setiap akan membuat SOP pada kelompok intervensi. Analisis multivariat menggunakan General Linear Model-Repeat Measures (GLM-RM). Hasil mendapatkan nilai Greenhouse-Geisser sebesar 0,000 yang menunjukkan bahwa Diskusi Refleksi Kasus meningkatkan kualitas pembuatan Standar Operasional Prosedur pelayanan keperawatan setelah mendapatkan pelatihan. Diskusi Refleksi Kasus meningkatkan kualitas pembuatan Standar Operasional Prosedur pelayanan keperawatan di RSAB Harapan Kita.
Co-Authors Eni Widiastuti, Eni Hartopo, Muhammad Koko Nasution, Juliana Suatmaji, Suatmaji Widagdo, Giri