Aji Dedi Mulawarman

The Implementation of INA-CBGs (Indonesia Case-Based Groups) System and Strategic Response in Institutional Theory Perspective (Case Research in RSUD Dr. Saiful Anwar Malang)

This research aimed to understand the implementation of INA-CBGs system and organization response in the institutional perspective at RSUD Dr. Saiful Anwar (RSSA). To achieve these objectives, a descriptive qualitative method was used with case study as a strategy. The implementationof INA-CBGs system was analyzed using the institutional forces that exist in the institutional theory of Dimaggio& Powell (1983), and analysis of an organizations response wasbased onstrategic responses ofinstitutional forces by Oliver (1991). The results showed that coercive pressures in the implementation of the INA-CBGs system derived from government regulations.Source normative pressure came from the education and professional standards. Source mimetic pressures came from competition with other hospitals andthe uncertainty of the health industry environment. The strategic response in facingcoercive pressure wasgiving a passive approval and performsomestrategic innovation. While the normative pressurewas responded by training and a more selective recruitment process. Last response related to mimetic pressurewasby imitating theexisting practice from other hospitals.

TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM)

As a form of accountability for its economic activities, every company in the world must perform CSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200 million Muslims who are entitled to use Islamic religious values in their lives that are included in economic activities, including CSR. This study aims to find the appropriate Islamic values and can be applied in CSR activities. This study finds value in Islam that can be a reference company, in terms of this research is syariah bank, for CSR activities, namely the value of Jaudatul Ada (good settlement). Keywords: CSR, Islam, economy, Jaudatul ‘Ada

Akuntabilitas Pengelolaan Dana Bergulir Pada UPK-G

Penelitian ini bertujuan untuk mendeskripsikan akuntabilitas pengelolaan Dana bergulir dalam aspek pelaporan pada Program Gerbangmastaskin. Penelitian ini dilakukan melalui pendekatan kualitatif dengan menggunakan paradigma interpretif. Tanggung jawab pengurus UPK memberikan pelaporan terhadap pengelolaan Dana bergulir ditunjukkan dalam bentuk laporan penggunaan dana dan laporan keuangan UPK. Laporan penggunaan dana UPK dibuat untuk memenuhi SPJ (pertanggung jawaban) UPK kepada pemerintah atas dana yang dicairkan, dan laporan keuangan sebagai informasi yang menunjukkan kondisi keuangan dan perkembangan dana UPK karena dana bergulir yang dikelola secara berkelanjutan. Hasilnya menunjukkan bahwa UPK selalu menyiapkan laporan penggunaan dananya karena suatu keharusan (tuntutan), berbeda dengan laporan keuangan yang hanya dibuat sebatas kebutuhan primer UPK dan hanya diberikan kepada pendamping (jika diperlukan/dibutuhkan). Laporan keuangan tidak diberikan kepada Sektap Kota sebagai pelaksana program kegiatan sehingga perkembangan dana UPK dari tahun ke tahun secara rinci tidak dapat diketahui oleh Sektap walaupun pada kenyataannya UPK mengelola perguliran dana dengan baik. Sejauh ini program Gerbangmastaskin telah berperan memberdayakan perekonomian masyarakat melalui perguliran dana simpan pinjam untuk usaha masyarakat. Akuntabilitas pelaporan UPK menunjukkan bahwa UPK tidak dapat menyediakan informasi yang dibutuhkan secara rutin kepada Sektap Kota sekalipun laporan keuangan telah dibuat oleh UPK namun laporan keuangan hanya tersedia selama beberapa tahun terakhir sehingga menunjukkan ketidaklengkapan arsip dan pelaporan UPK.

ILLEGAL FINANCIAL SERVICE BUSINESS AND ACCOUNTING PRACTICE IN PASAR BESAR MALANG

Originated from the rapid flow of commerce accompanying the economic development ranging from macro to micro sectors, impacts on the large amount of available capital options. This phenomenon indicates that not only financial services such as banking, Public Loan Bank ( Bank Perkreditan Rakyat ), and cooperation exist, but also illegal financial services, which enliven capital activities amongst traditional market merchants. This research aims to explore the existence of accounting in illegal financial service business in Pasar Besar Malang . The researchers use ethnomethodology as the research method as it has more points in understanding empirically. Ethnomethodology is an empirical study which learns how humans catch and carry out their daily activities within a social reality. The result of this research finds that accounting does exist in illegal financial service business in Pasar Besar Malang where the presence of accounting in loansharks business practice is also influenced by local values of Javanese culture.