The negative impacts caused by the hospital require the environmental accounting system as the control of the organization's responsibility because the waste management conducted by the hospital requires measurement, assessment, disclosure and reporting of waste management cost from the operational activities of the hospital is one of the interesting accounting problems for The Eirviromental Management Accounting (EMA) is a technique that emphasizes efficiency and effectiveness in the use of resources and is part of a wider management control system. This research method used qualitative method with case study. RSUD Dr.H. Slamet Martodjirjo Pamekasan has implemented Regulation of Minister of Trade Regulation No.64 of 2013 on the implementation of accounting based on full accrual in government in 2015 for example, has done the process of identification, recognition of measurement, recording, presentation and also disclosure. In RSUD Dr.H. Slamet Martodjirjo Pamekasan recognizes the environmental costs that occur as operational costs using the basic accrual method. Environmental accounting can support income accounting, financial accounting as well as internal business managerial accounting. Environmental accounting helps companies and other organizations raise their confidence and beliefs in relation to a more equitable assessment. Environmental accounting becomes important to consider as well as possible because environmental accounting is part or sub-accounting. Disclosure of policies relating to environmental management issues in the notes to the financial statements of RSUD Dr.Slamet Martodjirjo Pamekasan shows that the costs incurred for waste management are combined with similar accounts.Keywords :Eviromental Management Acoounting
Pertanian organik merupakan jawaban atas revolusi hijau yang digalakkan pada tahun 1960-an yang menyebabkan (a) Berkurangnya kesuburan tanah dan (b) Kerusakan lingkungan akibat pemakaian pupuk dan pestisida kimia yang tidak terkendali. Gagalnya revolusi hijau menyebabkan masyarakat semakin sadar akan pentingnya mengembangkan sistem pertanian yang berwawasan lingkungan dan berkelanjutan. Program “Go Organik 2010” merupakan implementasi dukungan pemerintah terhadap sistem pertanian organik. Sehingga pertanian organik mulai berkembang di Indonesia umumnya dan di Kabupaten Pamekasan, khususnya. Pertanian organik buah naga merupakan pertanian organik yang sedang berkembang di Kabupaten Pamekasan. Sebagai implementasi untuk mewujudkan kelestarian pertanian organik buah naga, maka dibutuhkan analisis tentang kesediaan membayar masyarakat terhadap nilai keberadaan (Existence Value) dan nilai penggunaan alternatif (Option Value) pertanian Organik Buah Naga. Penelitian ini menggunakan metode CVM (Contingent Valuation Method) untuk mengestimasi biaya yang akan dikeluarkan masyarakat. Hasil penelitian menunjukkan bahwa besarnya estimasi WTP (Willingness To Pay) masyarakat terhadap nilai keberadaan pertanian organik buah naga adalah sebesar Rp. 42.060.403,89 / hektar per tahun. Sedangkan besarnya estimasi WTP (Willingness To Pay) masyarakat terhadap nilai penggunaan alternatif pertanian organik buah naga sebesar Rp. 41.633.017,67 / hektar per tahun.
The purpose of this study was to determine the implementation and results of traditional clogs game activities to improve children's emotional social abilities in group B at At-Taqwa Kejawan Grujugan in Bondowoso. Researcher used the Classroom Action Research (CAR) approach with research subjects in group B Tk At –Taqwa Kejawan Grujugan Bondowoso. This research was conducted in two cycles and the results showed that there was an increase in children's emotional social through traditional clogs,that before the action 19%, cycle I reached 62%, cycle II reached 81%. The conclusion of this research is that through traditional clogs games can improve the emotional social of B group children at Tk At –Taqwa Kejawan Grujugan Bondowoso.
This study aims to analyze the results of the implementation of learning methods namely real experiments and virtual experiments on learning physics in SMAN 1 Kediri. In the real experiment method three-dimensional media is used, whereas in the virtual experiment method computer simulation in the form of Physics Education Technology (PhET) is used. Learning tools used consist of syllabus, learning implementation plans, subject matter books, learning media, student worksheets, and learning outcome tests. Test subjects are limited to learning devices using learning methods namely real experiments and virtual experiments are students of Class XI Science 1 in SMA 1 Kediri Academic Year 2017/2018. The learning model applied is inquiry with 6 stages, namely identification and formulation of problems, formulation of hypotheses, data collection, data interpretation, development of conclusions, repetition. Learning activities are carried out in 4 meetings. Assessment of the implementation of learning using a scale of 4 with criteria that is a score of 12 to 16 including very good criteria, a score of 8 to 11 including good criteria, scores 4 to 7 including poor criteria, and scores less than 4 including bad criteria. Based on the data analysis obtained the average value of learning implementation for 4 meetings is equal to 14. Thus it can be concluded that the implementation of learning methods namely real experiments and virtual experiments on learning Physics at SMAN 1 Kediri are very good criteria.
Abstrak: Masalah kesehatan gigi dan mulut pada ibu hamil terjadi karena tidak adanya usaha preventif yang dilakukan sebelumnya, serta keterbatasn pelayanan kesehatan. Masalah kesehatan gigi dan mulut yang tidak teratasi dapat berkaibat buruk pada ibu dan janin. Promosi perawatan kesehatan dini selama kehamilan telah terbukti meningkatkan kesehatan mulut secara keseluruhan pada anak-anak. Tujuan pengabdian ini adalah meningkatkan pengetahuan ibu hamil mengenai tindakan pencegahan masalah gigi dan mulut dengan program edukasi melalui modul dan video edukasi. Metode pengabdian dilakukan dengan pelatihan dan pendampingan kepada satu bidan desa dan 36 kader Posyandu Desa Gedongan, Kecamatan Baki, Kabupaten Sukoharjo . Pengabdian ini dilakukan melalui lima tahap yaitu need asessment, pembuatan modul, pelatihan bidan dan kader, pendampingan dan tahap evaluasi program. Hasil evaluasi menunjukkan terdapat peningkatan pengetahuan pada kader setelah diberikan pelatihan dan pendampingan, serta peningkatan pengetahuan pada ibu hamil setelah mendapat penyuluhan kesehatan.Abstract : Dental and oral health problems in pregnant women occur because of the absence of previous preventive efforts, as well as limited health services. Dental and oral health problems that are not resolved can have bad consequences for the mother and fetus. Promotion of early health care during pregnancy has been shown to improve overall oral health in children. The purpose of this service is to increase the knowledge of pregnant women about preventive measures for dental and oral problems with educational programs through educational modules and videos. The service method is carried out by training and mentoring one village midwife and 36 cadres in Gedongan Village, Baki District, Sukoharjo Regency. This service is carried out through five stages; need assessment, module making, training for midwives and cadres, mentoring and program evaluation stages. Results showed that there was an increase in knowledge of cadres after being given training and assistance, as well as an increase in knowledge of pregnant women after receiving health counseling.
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