ANALISIS AUDIT OPERASIONAL ATAS SISTEM AKUNTANSI RETURN/REFUND PENJUALAN SERTA PERANANNYA TERHADAP OMZET

Abstrak Penelitian ini membahas mengenai audit operasional pada PT. M 10 yang berlokasi di Kecamatan Alang-alang Lebar Tanjung Siapi-api Palembang. Fokus penelitian ini pada bagian customer service terkait dengan sistem akuntansi return/refund yang pada dasarnya aktivitas-aktivitas tersebut sering kali terjadi pada perusahaan-perusahaan retail seperti halnya PT. M 10. Tujuan penelitian ini adalah untuk mengetahui bagaimana audit operasional atas sistem akuntansi refund/return penjualan serta peranannya terhadap omset. Penelitian ini dilakukan tidak hanya untuk mengetahui apakah audit operasional atas sistem akuntansi return/refund penjualan memiliki peran terhadap omset tetapi juga untuk memberikan masukan kepada perusahaan dalam mencapai tujuan perusahaan dan menjaga kepuasan pelanggan. Perusahaan harus memberikan kenyamanan akan pelayanan terhadap pelanggan. Penelitian ini merupakan penelitian kualitatif. Data diperoleh dengan menggunakan teknik observasi , wawancara, dan dokumentasi. Data dianalisis dengan teknik yang disarankan oleh Miles dan Huberman, yaitu reduksi, display, dan kesimpulan. Hasil penelitian menunjukkan bahwa baik dari pihak customer internal maupun customer eksternal sama-sama menyatakan setuju jika audit operasional atas sistem akuntansi return/refund pada PT. M 10 Tanjung Siapi-api Palembang berpengaruh terhadap perkembangan omset perusahaan terlihat dari kinerja karyawan yang membaik dengan adanya kunjungan audit store dan kepuasan pelanggan yang didapati customer yang membuat kunjungan di store semakin ramai dan banyak yang melakukan transaksi. Abstract This study discusses the operational audit at PT. M 10 which is located in Alang-alang Lebar District, Tanjung Siapi-api, Palembang. The focus of this research is on the customer service department related to the return/refund accounting system which basically these activities often occur in retail companies such as PT. M 10. The purpose of this study is to find out how the operational audit of the sales refund/return accounting system and its role in turnover. This research was conducted not only to determine whether the operational audit of the sales return/refund accounting system has a role in turnover but also to provide input to the company in achieving company goals and maintaining customer satisfaction. Companies must provide convenience for service to customers. This research is qualitative research. The data were obtained by using observation, interview, and documentation techniques. The data were analyzed using the technique suggested by Miles and Huberman, namely reduction, display, and conclusion. The results of the study show that both internal and external customers both agree that the operational audit of the return/refund accounting system at PT. M 10 Tanjung Siapi-api Palembang affects the development of company turnover, as can be seen from the improved employee performance with store audit visits and customer satisfaction found by customers, which makes store visits more crowded and many make transactions.

Psychologická laboratoř CASRI

The CASRI Psychological Laboratory is part of the scientific and service department of the Physical Education and Sport, which provides service, methodological, advisory, and consultancy services. The laboratory is involved in research tasks aimed at the development and validation of methods selection and training of military personnel for the needs of the Ministry of Defence and the Czech Army of the Czech Republic. It is also involved in educational and methodological activities. In addition to research activities provides support to top athletes from the national sports team and their coaches.

IMPLEMENTASI CONSIGNMENT STOCK DAN MARKETING MIX STRATEGY 4P UNTUK MENURUNKAN PERSEDIAAN PADA PART AND SERVICE DEPARTMENT DI PT. COAL MINING

The company has complaints about the high inventory which is a burden to the company. Based on the observations, the inventory level in the Part and Service department in July with a value of days on inventory of 149 days exceeded the maximum target of 120 days. This study aims to find a way to reduce the value of days on inventory and deadstock as much as possible so that it can reduce costs. To find a solution to the problem, an ABC, SWOT, and business solution analysis was carried out through focus group discussions (FGD) with seniors and experts on this issue. From all the results of the analysis it was agreed that the consignment stock method and the 4P mix strategy could be implemented. After implementing this idea, good results were obtained, namely a decrease in inventory of Rp. 37,347,572,356 to Rp. 27,650,733,680 (down 26%) and the value of days on inventory from 149 days to 98 days and also a decrease in deadstock from Rp. 11,641,000,000 to Rp. 8,626,000,000 (down 26%)AbstrakPerusahaan memiliki keluhan akan tingginya inventory (inventory) yang menjadi beban bagi perusahaan. Berdasarkan hasil observasi, tingkat inventory pada DePartemen Part and Service pada bulan Juli 2018 ditemukan nilai days on inventory sebesar 149 hari yang mana telah melebihi batas maksimum yaitu 120 hari. Penelitian ini bertujuan untuk menemukan cara agar nilai days on inventory dan deadstock dapat ditekan semaksimal mungkin sehingga dapat menekan cost. Untuk mencari solusi permasalahan dilakukan analisis ABC, SWOT, dan solusi bisnis melalui focus group discussion (FGD) dengan para senior dan ahli dalam masalah ini. Dari seluruh hasil analisis disepakati bahwa metode consignment stock dan mix strategy 4P lah yang dapat diimplementasikan. Setelah implementasi ide tersebut, didapatkan hasil yang baik yakni penurunan inventory Rp 37.347.572.356 menjadi Rp 27.650.733.680 (turun 26%) serta nilai days on inventory dari 149 hari menjadi 98 hari dan juga penurunan atas deadstock dari Rp 11.641.000.000 menjadi Rp 8.626.000.000 (turun 26%).

Establishing Core Competencies and a Professional Curriculum For The Care Service Department in Vocational High Schools in Taiwan

Background In response to the emergence of the aging society, the vocational high school education system in Taiwan has established the care service department since 2018. The purpose of this study was to develop core competencies and a professional curriculum for the care service department in vocational high schools. Methods This qualitative study enrolled experts and scholars in the field of long-term care as subjects. First, this study invited 20 experts and scholars to take part in a focus group to collect suggestions as the basis for the development of core competencies and a curriculum. Second, this study invited 10 experts and scholars to participate in three rounds of a Delphi survey to evaluate the planning for the development of core competencies and a curriculum that meet educational needs. Results In this study, we identified eight core competency constructs (interpersonal communication, care, creativity and execution, professional care, patient safety and care, resource connection and application, problem-solving and improvisation, and adherence to a professional code of conduct and ethics) and 15 indicators across two dimensions (general competencies and professional competencies) relating to the care services taught in vocational high schools. We then designed 26 professional subjects according to the core competencies. Conclusions In the past, the core competencies required for providing long-term care could only be cultivated in universities. In response, the Taiwanese government has promoted the cultivation of caregivers in high school, encouraging vocational high schools to establish care service departments and learning pathways to meet long-term care demands in Taiwan, overturn the stereotype that long-term care is an unspecialized profession, and enhance the willingness of young adults to work in the long-term care industry. To foster students’ professional competencies, we identified the core competencies for long-term care service education and devised a professional curriculum to foster the skills and knowledge among students that are required for successfully meeting the care needs of a rapidly aging society through work in the long-term care industry after graduation.

PELAKSANAAN PELAYANAN PRIMA DI KANTOR DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN KEDIRI

Abstrak Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pelaksanaan pelayanan prima di Kantor Dinas Kependudukan dan Catatan Sipil Kabupaten Kediri, serta mendeskripsikan dan menganalisis faktor yang mendukung atau menghambat pelaksanaan pelayanan prima di Kantor Dinas Kependudukan dan Catatan Sipil Kabupaten Kediri. Fokus dalam penelitian ini meliputi sikap (attitude), kemampuan (ability), perhatian (attention), tindakan (action), tanggung jawab (accountability), dan penampilan (appearance). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Teknik pengumpulan data dalam penelitian ini meliputi wawancara dan observasi yang ditulis dalam catatan lapangan. Keabsahan data dikaji dengan 2 metode yakni trianggulasi dan ketekunan pengamatan. Sementara itu, teknik analisis data mengacu pada Miles dan Huberman (2018). Kesimpulan yang dapat ditarik yaitu pelaksanaan pelayanan prima di Kantor Dinas Kependudukan dan Catatan Sipil Kabupaten Kediri belum sepenuhnya 100% baik , masih ada beberapa yang perlu diperbaiki dan dievaluasi. Hambatan yang ditemui adalah sumber daya manusia yang tidak sebanding dengan pemohon dan sarana dan prasarana. Kata Kunci: Pelayanan Prima, Disdukcapil, Hambatan, Sikap, Penampilan Abstract This study aims to describe and analyze the implementation of excellent service at the Kediri Regency Population and Civil Registry Office, as well as describe and analyze the factors that support or hinder the implementation of excellent service at the Kediri Regency Population and Civil Registry Office. The focus in this study includes attitude, ability, attention, action, accountability, and appearance. The approach used in this study is qualitative. Data collection techniques in this study include interviews and observations written in field notes. The validity of the data was assessed by 2 methods, namely triangulation, and persistence of observation. Meanwhile, the data analysis technique refers to Miles and Huberman (2018). The conclusion that can be drawn is that the implementation of excellent service at the Kediri Regency Population and Civil Registry Office is not yet 100% good, there are still some that need to be improved and evaluated. The obstacles encountered are human resources that are not comparable to the applicant and facilities and infrastructure. Keywords: Excellent Service, Department of Population and Civil Registry, Barriers, Attitudes, Appearance.

Pengendalian Tuberkulosis pada Masa Pandemi Covid-19 di Puskesmas Elopada Kabupaten Sumba Barat Daya Propinsi Nusa Tenggara Timur Tahun 2020

Globally, tuberculosis is still a major health problems including in Indonesia.The program has been implemented however,the tuberculosis cases are still high considering the condition during the COVID-19 pandemic. The purpose of this article is to provide an overview of tuberculosis during the COVID-19 pandemic at the Elopada Health Center through qualitative inquiry by interviewing with one person and three head of the health center in the tuberculosis service department and two village heads. Meanwhile, the triangulation informants consisted of tuberculosis manager in Southwest Sumba Regency and the head of the Controlling Division of infectious diseases. The results showed that the number of tuberculosis cases at the health center had an increase in cases with BTA+. Control measures providing tuberculosis services included active and passive case findings, diagnosis and treatment which were done manually and digitally,based on microscopic laboratory examinations and molecular rapid tests. Treatment and recording and reporting are done manually or digitally. During the pandemic, tuberculosis services were carried out separately from other patient services. The conclusion is that tuberculosis control at the Elopada Community Health Center is still being carried out during the pandemic by paying attention to health protocols and utilizing technology (social media). Key words: control, tuberkulosis, pandemic Covid-19, Elopada health center Abstrak Tuberkulosis masih menjadi perhatian sebagai salah satu masalah kesehatan utama di Indonesia maupun Global. Program sudah dijalankan namun sampai saat ini kasus tuberkulosis masih tinggi. Disamping itu kondisi saat ini menghadapi pandemi covid-19. Puskesmas menjadi ujung tombak dalam memberikan pelayanan kesehatan di masyarakat. Tujuan artikel ini adalah memberikan gambaran pengendalian tuberkulosis pada masa pandemi di Puskesmas Elopada. Jenis penelitian adalah kualitatif observatif yang melakukan wawancara dengan kepala puskesmas dan petugas bagian pelayanan tuberkulosis dan kepala desa. Sedangkan informan triangulasi terdiri dari pengelola tuberkulosis Kabupaten Sumba Barat Daya dan Kepala Bidang Pengendalian Penyakit Menular. Hasil penelitian menunjukkan bahwa jumlah kasus tuberkulosis di puskesmas Elopada terjadi peningkatan pada kasus dengan BTA+. Upaya pengendalian yang dilakukan memberikan pelayanan tuberkulosis meliputi penemuan kasus secara aktif dan pasif yang dilakukan secara manual dan berbasis internet, diagnosis penderita berdasarkan hasil pemeriksaan labotarorium secara mikroskopis dan menggunakan tes cepat molekuler. Pengobatan, pencatatan dan pelaporan dilakukan secara manual maupun digital. Selama masa pandemi pelayanan tuberkulosis dilakukan terpisah dengan pelayanan pasien lainnya. Kesimpulan pengendalian tuberkulosis di Puskesmas Elopada tetap dijalankan di masa pandemi dengan memperhatikan protokol kesehatan dan memanfaatkan teknologi (media sosial). Kata kunci: Pengendalian, tuberkulosis, Pandemi Covid-19, Puskesmas Elopada