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All Journal JAZ: Jurnal Akuntansi Unihaz Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
jumania septariani
STIE Rahmaniyah Sekayu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PERHITUNGAN BIAYA RATA-RATA PELAYANAN PASIEN RAWAT INAP DALAM PEMENUHAN STANDAR PELAYANAN MINIMAL (STUDI KASUS PADA RSUD SEKAYU KABUPATEN MUSI BANYUASIN) jumania septariani
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1330

Abstract

This study discussed the calculation of the average cost of inpatient services in meeting the Minimum Service Standards at Sekayu District General Hospital in achieving hospital service assessment indicators. This study examined financial data within a period of 3 (three) years, namely 2017-2019. In this study, the author used quantitative descriptive analysis techniques. Quantitative descriptive technique used was by calculating the average cost of inpatient services in meeting the Minimum Service Standards at the Sekayu District General Hospital of Musi Banyuasin and analyzing the level of utilization of health service facilities, quality of service, and level of service efficiency by calculating assessment indicators hospital services. The calculating results of achieved indicators that was Bed Occupancy Rate (BOR) of 90.8%, Average Length of Stay (Av LOS) was for 3 days, Bed Turn Over (BTO) was by 85 times, Turn Over Inverval (TOI) was for 1 day, Gross Death Rate (GDR) was of 1 person, Net Death Rate (NDR) was of 1 person.
ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA DALAM MENINGKATKAN KUALITAS LAPORAN REALISASI ANGGARAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN Ifrah Juli Dwiyanti; Jumania Septariani
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.923 KB) | DOI: 10.35449/surplus.v1i1.363

Abstract

This study aimed to measure the implementation of performance-based budgeting and the quality of budget realization reported at the Regional Financial and Asset Management Agency (BPKAD) Musi Banyuasin Regency. The method used in this study was a qualitative and quantitative analysis technique by describing the reality of situation or an object in the form of a description based on information from parties related to the study. The data analysis used in this study was an income performance analysis, spending growth analysis and conformity budget analysis. Musi Banyuasin Regency has implemented performance-based budgeting so well. This could be seen from the LKJIP which stated that performance achievement was measured by comparing performance realization with performance targets achieved. Based on the ratio of financial independence, Musi Banyuasin Regency was still very low. It was included in a consultative relationship pattern which means that the role of the central government was more dominant than the regional government. This was indicated by the independence ratio of Musi Banyuasin Regency from 2016-2019, which was 50%. However, in total, Musi Banyuasin Regency was said to have a good income performance because it was able to earn income that exceeds the budgeted amount.
ANALISIS REALISASI ANGGARAN SEBAGAI ALAT PENGENDALIAN KEUANGAN PADA BADAN LAYANAN UMUM DAERAH (BLUD) (STUDI KASUS RUMAH SAKIT UMUM DAERAH SEKAYU) Siskana Siskana; Jumania Septariani
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 1 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i1.681

Abstract

Penelitian ini bertujuan untuk mengetahui realisasi anggaran sebagai alat pengendalian keuangan pada Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum Daerah (RSUD) Sekayu. Data dalam penelitian ini menggunakan data primer dan data sekunder. Teknik pengumpulan data adalah wawancara dan dokumentasi. Analisis data yang digunakan adalah kualitatif dengan menggunakan angka rasio keuangan. Hasil penelitian ini menjelaskan bahwa realisasi Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum Daerah (RSUD) Sekayu tidak pernah mencapai target anggaran yang telah ditetapkan. Tingkat efektivitas anggaran dan realisasi pendapatan Badan Layanan Umum Daerah (BLUD) RSUD Sekayu tahun 2018-2020 berada pada kategori efektif dengan rasio rata-rata sebesar 94,35%. Sementara itu, rasio efisiensi belanja Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum Daerah (RSUD) Sekayu tahun 2018-2020 berada dalam kriteria cukup efisien dengan rasio rata-rata sebesar 80,89%.
Co-Authors Ifrah Juli Dwiyanti Siskana Siskana