Penerapan Metode Activity-based Costing Dalam Penetapan Tarif Jasa Rawat Inap Pada Rumah Sakit Cut Meutia Langsa

The study aims to determine the application of activity-based costing method in determining the rates of hospitalization services in public hospitals Cut Meutia Langsa. The method used are descriptive and comparative analysis. Data used in the research are primary and secondary data, which are gotten from intern company in 2015. Primary data gotten from interview and direct observation, meanwhile secondary data gotten from hospital's cost report.The use of the Activity-Based Costing method in the determination of tarrifs for inpatient services presented more accurate and precise. So that the result from this research show that rate of the hospitalization was distored (undercostind and overcosting). Undercosting occur in Super VIP room rates, while the rates for rooms VIP Exclusive, I, II, and III were experienced undercosting. Keywords— Activity-Based Costing, cost, cost driver, and tariff for inpatient servic

Analisis Keramik Hias Gerabah Plered Untuk Pangsa Export Tahun 2010-2013

Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kualitatif, lokasi penelitian ini adalah industri keramik Jaka Perkasa yang bertempat di Desa Anjun Kecamatan Plered Kabupaten Purwakarta. Teknik pengumpulan data yang digunakan dalam penelitian ini antara lain: observasi, wawancara, studi pustaka dan dokumentasi.Kriya keramik yang dihasilkan industri Jaka Perkasa merupakan produk keramik untuk memenuhi kebutuhan pasar baik export maupun lokal yang dibuat oleh kriyawan keramik Plered dengan PT Joshua sebagai eksportirnya. Keberadaannya merupakan adanya perkembangan bagi kriyawan keramik Plered yang tidak hanya menghasilkan produk lokal namun ada juga produk keramik yang dihasilkan kriyawan Plered untuk skala Internasional.Berdasarkan hasil penelitian dapat disimpulkan bahwa dalam proses pembentukan keramik pangsa export bahan utama yang digunakan adalah tanah liat puder yang dicampur dengan lumpur dan pasir halus yang dibentuk dengan teknik putar dengan bantuan meja putar (perbot) yang digerakan secara manual oleh tangan. Proses dekorasi yang berbeda-beda tekniknya dengan suhu pembakaran 900° Celsius. Bentuk keramik yang dibuat pengembangan dari bentuk silinder dengan pemberian motif geometris dan stilasi tumbuhan. Penggunaan warna pada keramik memperlihatkan unsur gelap terang dengan tekstur permukaan keramik ada yang halus dan kasar, tekstur kasar dapat dilihat pada permukaan benda keramik dengan proses dekorasi menggunakan teknik gosok

Analisis Pengaruh Kualitas Layanan Dan Kualitas Produk Terhadap Loyalitas Pelanggan Pada Online Shop Menggunakan Structural Equation Modeling

Semakin meningkatnya jumlah pengguna internet membawa dampak yang besar bagi dunia bisnis dengan berbelanja lewat internet sebagai lifestyle. Fenomena ini membuat para pebisnis mulai beralih dari pemasaran tradisional ke pemasaran modern seperti membuka toko online lewat website maupun social media. Penelitian ini bertujuan menganalisa pengaruh kualitas layanan dan kualitas produk terhadap loyalitas pelanggan pada online shop. Model yang dipakai adalah model e-SERVQUAL dan metode analisisnya menggunakan structural equation modeling (SEM). Hasil dari penelitian ini menunjukkan adanya hubungan antara kualitas layanan dan kualitas produk terhadap loyalitas pelanggan pada online shop. Variabel indikator daya tanggap memiliki pengaruh yang paling besar terhadap variabel kualitas layanan pada online shop. Sedangkan, variabel indikator daya tahan memiliki pengaruh yang paling besar terhadap variabel kualitas produk pada online shop

Pengaruh Penggunaan Media Kartu Bergambar terhadap Kemampuan Mendeskripsikan Daur Hidup Organisme Dilihat dari Tingkat Kemandirian Belajar Siswa di SD 5 Dersalam Kudus

Penelitian ini bertujuan untuk mengetahui hasil dan pengaruh dari penerapan pembelajaran IPA pada kompetensi mendeskripsikan daur hidup organisme dengan media kartu bergambar dilihat dari tingkat kemandirian belajar di SD 5 Dersalam Kudus. Jenis penelitian ini merupakan penelitian quasi experimental dengan one group pretest posttest design. Kelas yang digunakan untuk penelitian hanya satu kelas yang terdiri dari 16 siswa. Data yang diperoleh adalah data kuantitatif dan data kualitatif yang berupa hasil belajar siswa, tanggapan siswa terhadap pembelajaran, dan hasil angket pengukuran kemandirian belajar siswa. Data penelitian dianalisis dengan teknik deskriptif kualitatif untuk menganalisis hasil observasi aspek afektif, aspek psikomotorik dan tanggapan siswa tentang pelaksanaan pembelajaran sedangkan deskriptif kuantitatif untuk menganalisis hasil penilaian kognitif (tes) dan hasil menulis karangan deskripsi pada kompetensi daur hidup organisme. Berdasarkan hasil uji hipotesis (perhitungan uji t) menunjukkan bahwa thitung 2,312 dan ttabel 2,75 sehingga thitung > ttabel yang berarti Ho ditolak. Dengan penolakan Ho ini berarti bahwa ada perbedaan yang signifikan hasil belajar antara tes awal dengan tes akhir menunjukkan bahwa terdapat perbedaan antara tes awal dan tes akhir. Dengan demikian dapat disimpulkan bahwa pembelajaran dengan media kartu bergambar efektif untuk diterapkan dalam pembelajaran IPA maupun bahasa Indonesia yang hasil akhirnya merupakan kemampuan mendeskripsikan daur hidup organisme. Selain itukemampuan menulis karangan deskripsi juga dipengaruhi oleh tingkat kemandirian belajar siswa. Siswa dengan tingkat kemandirian belajar tinggi rata-rata memeroleh skor baik pada penilaian hasil karangan deskripsi daur hidup organisme

Analisis Interval Perawatan Komponen Kritis Unit Mesin Stitching Untuk Meminimumkan Biaya Perawatan Dan Meningkatkan Produktivitas

PT. XYZ is a company producing Exercise Book. To date the company has not been able to meet the high market demand. Historical data shows unit 2015 Stitching machine that serves to menstaples book into one unit has a frequency of engine damage as much as 42 times. The amount of damage to the unit frequency Stitching machines because companies do not yet have a scheduled maintenance activity for each component so that the machine crashes arrived - arrived when operating. To overcome these problems required maintenance interval planning for critical components of the engine unit Stitching. From the analysis of the critical components discovered two critical components of the most influential, namely components Stitching Head and Stang. From the calculation Time to Failure (TTF) and Time to Repair (TTR) of critical components used for distribution menentuan damage and parameter values to calculate the value of MTTF and MTTR. Interval treatment for critical components Stitching Head is 23 days, while for critical components Stang is 72 days. The calculation of the cost of care of two critical components can save costs amounting to $ 1.310,08 from the previous year and an increase of productivity of 6,77 tonne

Eksperimentasi Model Pembelajaran Kooperatif Team Assisted Individualization (Tai) Dan Teams Games Tournaments (Tgt) Ditinjau Dari Tingkat Kecerdasan Emosional Terhadap Prestasi Belajar Dan Hubungan Interpersonal Siswa Kelas VIII SMP Negeri Kabupaten Slem

The purposes of this study were to determine the effect of instructional models on student's mathematics achievement learning and interpersonal relationship viewed from the student emotional intelligence. The learning model compared were direct learning model, TAI and TGT Cooperative Learning Model. This study was a quasi-experimental study. The samples were 263 students: 88 students for experiment, 85 students for experiment 2, and 90 students for the controlled class,. The data were collected from mathematics achievement tests, a set of questionnaire of interpersonal relationship and emotional intelligence. The data were analysed using unbalanced two way MANOVA. Based on the research findings, it can concluded as follows. (1) Both learning achievement and interpersonal relationships of students treated by TGT are better than students treated with TAI and direct learning model while learning achievement and interpersonal relationships of students treated by TAI are better than students treated by direct learning model; (2) a. The best learning achievement is reached by students with high emotional intelligence which followed by those with moderate level and low emotional intelligence; b. The interpersonal relationships of students with moderate emotional intelligence are the same as those with low level, and students with high level are better than students with medium and low level emotional intelligence; (3) In TAI and direct models, learning achievement of the students of any level of emotional intelligence are the same. In TGT model, learning achievement of students with high level of emotional intelligence are the same as those with moderate level, also moderate and low level of emotional intelligence have same learning achievement, and high level emotional intelligence better than students with low level of emotional intelligence in learning achievement; In direct learning and TAI models the best interpersonal relationships is reached by students with high emotional intelligence which followed by those with medium level and low emotional intelligence. In TGT model, interpersonal relationships of students with high level of emotional intelligence are the same as those with moderate level, and both of them are better than students with low level of emotional intelligence; In the moderate level of emotional intelligence, learning achievement of students treated by TAI and direct learning model are the same while learning achievement of students treated by TGT model are better than those treated by direct model, and learning achievement of students treated by TGT and TAI are the same. In the low level of emotional intelligence, achievement of students treated by TAI, TGT, and direct learning are the same; At any level of emotional intelligence, interpersonal relationships of students treated by TGT are better than those treated by TAI and direct learning, and interpersonal relationships of students treated by TAI are better than those treated by direct instructional model

Improvement of Inventory Control Using Continuous Review Policy in a Local Hospital at Bandung City, Indonesia

. This research was aimed to analyze the excess inventories issue in pharmacy and medical equipment unit at a local hospital in Bandung which affected the service level of the hospital. As one of the busy hospital in Java, proven by the higher amount of the patient/year than in other average Java typical hospital, the hospital needs to concern about the pharmaceutical and medical equipment inventories in order to fulfill patients' needs and in the same time keeping the inventory level under control. Therefore, an inventory control evaluation was conducted to determine the appropriate number of inventories and time of order to avoid the excessive goods in central warehouse of the hospital. By using probabilistic inventory model and continuous review policy, the pharmaceutical inventory in the hospital was calculated to compare the ideal and actual amount of the average inventory level (AIL). ABC (Always, Better, Control) classification also classified in this research to identify the proper item which potentially can be reduced from the inventory. From the analysis, we have discovered that the hospital potentially able to reduce almost Rp 830 million or 57% from the overstock inventory level by using continuous review policy as the basis of inventory control calculation system