PENGARUH PERENCANAAN BIAYA TRANSPORTASI DALAM PENYUSUNAN ANGGARAN DAN PENGENDALIAN TERHADAP PENETAPAN EFISIENSI TARIF MINIMUM ANTARA GUDANG PENGIRIM DAN GUDANG PENERIMA PADA KEGIATAN ANGKUTAN REGIONAL BERAS DI DOLOG-JABAR

ABSTRAK Dennis Rydarto Tambunan: Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan biaya transportasi dalam penyusunan anggaran dan pengendalian terhadap penetapan efisiensi tarif minimum antara gudang pengirim dan gudang penerima pada kegiatan angkutan regional beras di Dolog-Jabar. Perencanaan dalam penelitian ini meliputi perencanaan pengadaan persediaan beras, distribusi dan penyimpanan, catatan administrasi dan perhitungan. Selain itu, tujuan berikut adalah untuk mengetahui pengaruh perencanaan biaya transportasi terhadap sistem pengendalian intern persediaan, dan selanjutnya untuk mengetahui pengaruh sistem pengendalian intern persediaan (dalam hal ini sistem pengendalian intern persediaan adalah sebagai variabel penengah atau intervening variable) terhadap penetapan efisiensi tarif minimum. Efisiensi tarif minimum diukur agar dapat menjadi bahan pertimbangan bagi manajemen DOLOG-Jabar. Pengukuran efektivitas dan efisiensi dalam penelitian ini didasarkan pada pertimbangan antara anggaran biaya dengan realisasinya. Penggunaan realisasi ini dilakukan dengan menggunakan metode transportasi “Vogel Approximation Method”, untuk melihat seberapa besar efisiensi yang mungkin dicapai kalau metode ini diterapkan. Data dikumpulkan melalui studi dokumentasi serta membagikan kuesioner kepada kepala-kepala departemen dalam hal ini disebut manajer unit (Ka-Sie). Analisis data dilakukan dengan menggunakan analisis skor dan analisis jalur. Kuesioner yang digunakan didasarkan pada kuesioner yang dikembangkan oleh Roy A. Lindberg dan Theodore Chon, sedangkan struktur yang digunakan untuk analisis jalur didasarkan pada struktur yang dikembangkan oleh Ria R. Ariawati dan Harun Al Rasyid. Hasil penelitian menunjukkan bahwa perencanaan biaya transportasi dalam penganggaran secara bersama-sama berpengaruh positif terhadap sistem pengendalian intern persediaan dengan koefisien jalur sebagai berikut : PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, dan koefisien determinasi (R2) sebesar R2 Y1(X1,X2,X3)=0,31722743 atau 31.72%. Sistem pengendalian intern persediaan berpengaruh positif terhadap efektivitas dan efisiensi penetapan tarif minimum dengan koefisien jalur sebagai berikut: PY2Y1 = RY2Y1 = 0.041907, dan koefisien determinasi (R2) adalah R2Y2(Y1)=0.0017562 atau 0.17562%. Adapun rata-rata efektivitas dan efisiensi yang dicapai Dolog-Jabar selama periode 1997-1998 yaitu 0.93 atau 93% ABSTRACT Dennis Rydarto Tambunan : The Influence Of Planning Transportation's Cost In The Making And Controlling Of The Budget Toward Fulfillment The Efficiency Of Minimum Rate Between Sender's Warehouse And Receiver's Warehouse On The Activity Of Rice's Regional Freight In DOLOG-Jabar, under advisorship of of Prof. Hj Ria Ratna Ariawati, and H. Moch. Mansur, SE, MM, Ak. This research aim is to understand the influence of planning transportation's cost in the making and controlling of the budget toward fulfillment the efficiency of minimum rate between sender's warehouse and receiver's warehouse on the activity :f rice's regional freight in DOLOG-Jabar. Planning in this research covers of preparing rice's stock, distribution and storage, administration and calculation. On the other hand, the other objection is to know the influence of planning transportation's cost toward internal control of inventory's system, and further more to know the influence of internal control of inventory's system (in this case internal control of inventory's system acts as an intervening variable) toward it's fulfillment on the efficiency of minimum rate. The efficiency of minimum rate was being measured so that it can be use as a judgement for the management of DOLOG-Jabar. The measurement in this research is based on the comparison between the budget and it's realization. The implementation of this realization was being done by making use of transportation method "Vogel Approximation Method", to see how large the efficiency might be achieved if this method applied. The research was done by using survey method in each department which act as units in DOLOG-Jabar located in Jln. Soekarno Hatta. The data was collected through the study of documentation as well as distributing questioners to every departmental heads in which is called as unit manager (Ka-Sie). Data analysis was done by using score and path analysis. The questioner used was based on the questioner developed by Roy A. Lindberg and Theodore Chon, while the structure used for the path analysis is based on the structure developed by Ria R. Ariawati and Harun Al-Rasyid. The result of this research shows that : Planning of transportation's cost in budgeting gives positive influence toward internal control of inventory's system with the path coefficient as follow: PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, and the coefficient (R2) is R2 Y1(X1,X2,X3)=0,31722743 or 31.72%. Internal control of inventory's system gives positive influence toward it's effectiveness and it's efficiency in fulfillment minimum rate with path coefficient as follow PY2Y1 = RY2Y1 = 0.041907, and the coefficient determination (R2) is R2Y2(Y1)=0.0017562 or 0.17562%. The average effectiveness and efficiency that was achieved by DOLOG-Jabar during 1997-1998 was 0.93 or 93%. Keywords : Planning Transportation Cost; Budget Controlling; Efficiency Minimum Rate

Penyajian Informasi Untuk Persebaran Lokasi Kerja Alumni STT Terpadu Nurul Fikri Dengan Menggunakan ArcGIS 10.5

Geospatial Information System (GIS) is an information system that helps map events on earth to be analyzed with the help of computers. This GIS can make it easier to manage geographic information systems. Based on the results of an interview with the unit manager of the vice-chairman III of STT Terpadu Nurul Fikri, that currently, cannot map and see the visualization of the alumni's work field by the study program. Now, the vice-chairman III unit only can display information data with the help of Microsoft Excel. This study aims to build a Geospatial Information System with the ArcGIS application, making it easier to manage alumni and carry out tracer studies. If this data is available, it will be easier to maintain the relationship between alumni and the STT Terpadu Nurul Fikri. Good alumni data management will also open ample opportunities for collaboration, such as internships, jobs, graduate offers, and information on events and promotions. The results of the evaluation of the information presented were 81.25%, which meant that Deputy Assistant III had agreed with the presentation of data on the distribution of work locations for STT-NF alumni using ArcGIS 10.5. Based on determining the point of work location for STT-NF alumni, it was found that 89% of alumni work in the information technology sector and that their work locations are in the Greater Jakarta area.

Mapping of functions of the process based on functional resonance analysis: action research in a pig producer unit

Purpose – This study aims to map the process functions of the Piglet Breeding Unit. Theoretical framework - The work points out a literary review of resilience engineering, holistic view, process modeling and socio-technical system. Design/methodology/approach – Based on the Functional Resonance Analysis Method (FRAM) and the use of action research as a research methodology to guide the study steps. Findings - The practical application of the study provided the margin projection of for operational maneuvers, allowed the visibility of operations in a macro scope, supported the decision made by managers and instigated to rethink the way each function was performed. The actions proposed through the study meet the process management, seeking to identify and reduce production bottlenecks, from the perspective of production engineering. Originality/value – The mapping of the process with aspects related to each function provided the reflection of actions that would cooperate to the unit manager in defining the best decision to make based on the structure and the degree of importance in the system used. FRAM allows the increasing of the degree and type of variability, allowing you to view the function with the largest number of variables. Keywords - Decision making, management processes, function mapping, productive bottlenecks.

Evaluation of Environmental Decontamination of Surfaces Using Continuous Application of Low-Level Hydrogen Peroxide

Background: Pathogens that remain on healthcare surfaces after standard cleaning have been reported to cause 10%–30% of all healthcare-associated infections among admitted patients. The study reported here evaluated the effect of a continuous application of low-level gaseous hydrogen peroxide (H2O2) on microbial surface contamination in a pulmonary specialty unit (PSU) of a large magnet-designated urban hospital. Methods: A baseline surface contamination level was measured by obtaining cultures of 5 high-touch points in 8 patient rooms, a nurse’s station, and a nurse’s charting room to determine the bacterial and fungal microbial burden levels (period 1). No revisions to cleaning practices were made during any period. Also, 8 continuous decontamination devices were installed in the HVAC near the area to be treated. The devices convert humidified air into predominately H2O2, which then exited the ducts, covering all surfaces. Environmental sampling was conducted every 4 weeks for 4 months after activation to measure the effects on the intrinsic microbial burden on surfaces as well as the incidence of MRSA and VRE (periods 2–5). In addition, the unit manager tracked the level of absenteeism of employees in the PCU during the trial to compare results to the same 4-month period from the prior year. Results: In concert with regular cleaning and disinfecting practices, the average bacterial microbial burden levels found on 52 locations prior to the activation of the devices were 6,446 CFU/1002. Incidence of MRSA and VRE were 31% and 10%, respectively. During the intervention, the levels of both bacterial and fungal microbial burden on surfaces were significantly lower, as was the incidence of MRSA and VRE. The continuous application of low-levels of oxidizing molecules exerted a significant 78% and 97% reduction in the average bacterial and fungal microbial burden found on PSU surfaces (1,415 CFU/100 2 and 328 CFU/1002 for bacteria and fungi, respectively). The incidences of MRSA and VRE on surfaces were reduced by 63% and 70%, respectively. In addition, the unit manager reported a significant decline in absenteeism, with a reduction of 550 hours (1,313 vs 752) during the 4-month trial versus the same 4-month period the previous year. Conclusions: The introduction of continuous low-level gaseous H2O2 on all surfaces throughout a PSU reduced the overall bacterial and fungal microbial burden as well as lowered the incidence of both MRSA and VRE on surfaces, and it reduced employee absenteeism, providing a potentially safer environment for patients, staff, and visitors.Funding: NoneDisclosures: None

The effect of CEO friendship and perceived pay equity on the earnings management behavior of business-unit managers

Purpose The purpose of this study is to examine the possibility of adverse consequences regarding the recently enacted Dodd–Frank Act (DFA) pay-equity disclosure requirement in the USA, which will likely lead to lower levels of perceived Chief Executive Officer (CEO) pay fairness by subordinates. Specifically, the study examines whether the pay-equity disclosure leads to increased earnings management when business-unit managers have friendship ties with the CEO. Design/methodology/approach An experiment is conducted wherein participants assume the role of a business-unit manager and are asked to provide an estimate for future warranty expense, which is used as a proxy for earnings management. The study manipulates friendship between the CEO and a business-unit manager and the saliency of CEO compensation pay-equity. Findings CEO friendship ties, which are associated with lower levels of social distance, result in less earning management in the absence of the DFA CEO pay-equity ratio disclosure. However, CEO friendship may result in negative repercussions in terms of higher earnings management in the post-DFA environment when managers are provided with the pay-equity disclosure. Research limitations/implications Future research may expand this study by examining how the adverse consequences of the CEO compensation saliency disclosure can be mitigated. Practical implications Management, audit committees and internal auditors should consider the possibility of unintended consequences of the increased transparency of CEO pay-equity while designing management control systems. Social implications This study highlights the importance of understanding how employees’ social relationships with leaders may influence their behavior. Originality/value Unlike prior research, which focuses on senior executives’ direct incentives to manipulate earnings and subsequently increase their compensation, this study provides evidence regarding the earnings management behavior of business-unit managers.

EVALUATION OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM FOR THE RECEPTION, RETURN AND AUCTION OF GUARANTEE GOODS IN. PEGADAIAN (PERSERO)

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.

The Role of the Nurse Unit Manager Function on Nursing Work Performance: A Systematic Review

Introduction: The role of Nurse Unit Manager is to improve the nurses’ performance in the context of their professional services. This role consists of planning, organizing, actuating and controlling. The aim of this systematic review was to determine the influence of the nurse unit manager’s management functions related to the nurses’ performance.Methods: The literature search was conducted in the PubMed, Scopus, ProQuest, Science Direct and SAGE databases with the keywords ‘head nurses’, ‘management function’ and ‘nurse performance’. The articles were reviewed using the inclusion criteria, which was that the title and abstract was in accordance with the desired topic, that the article aimed to analyze the influence of the nurse unit manager’s management functions related to the nurses’ performance and that it was explained in English. The exclusion criteria were that the title, abstract and purpose of the article was not in accordance with the topic of focus. The search identified 15 relevant journals from the 276.303 articles published between 2014 and 2019.Results: The results indicate a significant relationship exists between the role of the nurse unit manager and nursing work performance.Conclusion: To improve the management function of the nurse unit manager, it is necessary to conduct training for the nurse unit manager to allow them to better understand the functions and role of the nurse unit manager.

Optimizing the Economic Impact of Sickle Cell Hospitalization By Effective Care Plans

Background: Adults with sickle cell disease (SCD) vaso-occlusive crisis (VOC) frequently seek care in the emergency department (ED) which often results in hospital admissions. The Hematology-Oncology at Ellis Fischel Cancer Center collaborated with organization's ED to develop and implement individualized care plans for adults with SCD presenting to the ED with the goal of adequate outpatient management, reduction in hospital admissions and optimizing the economic impact of sickle cell hospitalization. Methods: Baseline data was collected from November 2014 through June 2018. Medical Director, Oncology Unit Manager, and Performance Improvement Professional (PIP) collaborated with the ED Medical Director and representatives to develop a disease-specific individualized acute care plan for our adult SCD patient population. 100% case were reviewed by PIP and bi-monthly aggregate case review were done by the Medical Director/Unit Manager. The care plan include pathways for lab collection, pain medication regimens, prescription opioid refill policies, a timeline for outpatient follow-up, and criteria for hospital admission. These care pathways were then transitioned to order sets within the organization's electronic medical record. Results: Implementation of the SCD care plans resulted in significant improvement of length of stay(LOS) index indicating better management during the hospital stay, resulting in reduction of the inpatient pharmacy cost per encounter in half as mentioned in Table 1. Admissions per patient did not change significantly, but ED visits per patient went down and clinic visits per patient went up pointing to better management outside of acute care as shown in Table 2. Last 4 quarters of this study showed marked decrease in cost per patient as indicated in Table 3. Conclusions: This study clearly demonstrates that collaboration with the ED and development of care plans can improve the overall patient care for this population resulting in better outpatient management. Implementing this protocol has not only improved the patient experience but also has decreased the financial toxicity for the patient and the institution. We would encourage other institutions to implement such protocol in the ED and in the outpatient setting to meet the patient needs. Table 3 Disclosures No relevant conflicts of interest to declare.