scholarly journals Analysis of Standard Operational Procedure Hotel Using AHP to Get the Best Ranking Order

2021 ◽  
Vol 11 (2) ◽  
pp. 31-38
Author(s):  
Julio Warmansyah
Keyword(s):  
Credit Card ◽  
Foreign Currency ◽  
Standard Operating Procedure ◽  
Model Management ◽  
Accounting System ◽  
Professional Business ◽  
Front Office ◽  
Ranking Order ◽  
Management Contract

Standard Operating procedure accounting system, controlling model management of hotel administration credit approval to facilitate the supervision of companies that will apply for credit. Credit meetings to be able to control the account provided by the credit facility. Direct meeting to ensure that all booking or activities that result in billing are billed directly to avoid. Credit card procedure to make sure the financial controller is responsible for developing a system and following procedures are placed. Foreign currency loss/gain, not front office to make sure all profit and loss associated with foreign exchange transaction must be reflected in profit and loss account unless the management contract states otherwise. Collection to make a sure timeline of billing accuracy of data and effective method and follow up. Use the collection agencies/attorney to ensure the issuing billing is carried out the control so that there are no arrears. Collection letters to maintain a highly professional business image through consistent verbal and written collection efforts. Accounts receivable balancing to ensure the accuracy of the records and can avoid billing errors and causes of loss of revenue. Payment receivable to avoid data error regard payment made posting to city ledger establish debt bad provision to maintain provision for bad debt to cover.

scholarly journals Extending The Use And Effectiveness Of The Monopoly® Board Game As An In-Class Economic Simulation In The Introductory Financial Accounting Course

2017 ◽  
Vol 10 (2) ◽  
pp. 75-80 ◽  
Author(s):  
Stephen B. Shanklin ◽  
Craig R. Ehlen
Keyword(s):  
Learning Experience ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Board Game ◽  
Robust Learning ◽  
Accounting Practice ◽  
Extended Approach ◽  
Economic Simulation

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio analysis at a foundation level in financial accounting instruction. This extended approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities, which then becomes an effective, interactive, in-class financial accounting practice set. The unique combination of each player’s skill and luck provides for unlimited outcome possibilities, delivering an interpretive result that students can neither predict nor easily manipulate. This pedagogical approach serves to provide students with a sense of proprietorship in the activities of the instruction and fosters a competitive spirit to succeed in class activities that will ultimately be presented to the entire class. While the instructor surrenders a significant level of control in the class exercise, the uniqueness of each Monopoly® team’s game results requires active engagement in-class and additional individual effort on the follow-up assignments outside the classroom. In the previous use of the Monopoly® board game, the class activity provided a valuable parallel for reality in practicing the financial accounting cycle and emphasizing its use by external parties. Because of the dynamic sense of capturing the “real-time” aspect of the game into finished financial statements for analysis, students start to sense a greater appreciation for the role that accounting cycle activities play in business reporting and the assessment of operating results. Using the Monopoly® board game in the first course in financial accounting tends to generate a higher level of competitive energy in the classroom experience, with more actively engaged students grasping the nature and purpose of the financial accounting system more quickly and actively than with other pedagogical approaches previously used. More recently, using Microsoft Excel to reflect the game results and present the financial statements has added to the robust learning experience achieved by incorporating the Monopoly® board game. 

Evaluation of Third-Party Deep Cleaning as a Listeria monocytogenes Control Strategy in Retail Delis

2017 ◽  
Vol 80 (11) ◽  
pp. 1913-1923 ◽  
Author(s):  
Susan R. Hammons ◽  
Andrea J. Etter ◽  
Jingjin Wang ◽  
Tongyu Wu ◽  
Thomas Ford ◽  
...  
Keyword(s):  
Listeria Monocytogenes ◽  
Standard Operating Procedure ◽  
Third Party ◽  
Food Marketing ◽  
High Prevalence ◽  
Standard Operating ◽  
Before And After ◽  
Contact Surfaces ◽  
Very High

ABSTRACT The objective of this study was to develop and assess the efficacy of an aggressive deep cleaning sanitation standard operating procedure (DC-SSOP) in nine retail delicatessens to reduce persistent Listeria monocytogenes environmental contamination. The DC-SSOP was developed from combined daily SSOPs recommended by the Food Marketing Institute and input from experts in Listeria control from food manufacturing and sanitation. The DC-SSOP was executed by a trained professional cleaning service during a single 12-h shutdown period. A modified protocol from the U.S. Food and Drug Administration Bacteriological Analytical Manual was used to detect L. monocytogenes in samples from 28 food and nonfood contact surfaces that were collected immediately before and after each cleaning and in samples collected monthly for 3 months. The DC-SSOP significantly reduced L. monocytogenes prevalence overall during the 3-month follow-up period and produced variable results for persistent L. monocytogenes isolates. Six delis with historically low to moderate L. monocytogenes prevalence had no significant changes in the number of samples positive for L. monocytogenes after deep cleaning. Deep cleaning in very high prevalence delis (20 to 30% prevalence) reduced L. monocytogenes by 25.6% (Padj < 0.0001, n = 294) overall during the follow-up period. Among delis with extremely high prevalence (>30%), positive samples from nonfood contact surfaces were reduced by 19.6% (Padj = 0.0002, n = 294) during the follow-up period. The inability of deep cleaning to completely eliminate persistent L. monocytogenes was likely due to the diverse infrastructures in each deli, which may require more individualized intervention strategies.

Impact of community practice on providing in-patient oncology and hematology consults via telemedicine to remote rural hospital.

2019 ◽  
Vol 37 (27_suppl) ◽  
pp. 278-278 ◽  
Author(s):  
Natalie R. Dickson ◽  
Larry Edward Bilbrey ◽  
Mathew John Joseph ◽  
Janet A Matheny ◽  
Stacey L Poole ◽  
...  
Keyword(s):  
Local Community ◽  
Effective Means ◽  
Hospital Staff ◽  
Physician Satisfaction ◽  
Community Practice ◽  
Remote Community ◽  
Front Office ◽  
Scheduled Time ◽  
Policy And Procedure

278 Background: A rural oncology/hematology clinic located a far distance from the local community hospital was not able to provide hospital consultation support. Collaboration between the practice and the hospital resulted in a telemedicine pilot study to provide oncology and hematology consults to in-patients using a telemedicine robot that connected patients to a hematologist/oncologist (heme/onc) over the internet. Methods: When an appropriate patient was identified at the hospital, a referring provider contacted the heme/onc for a consult. The heme/onc determined and relayed the appropriate time to schedule and perform the telemedicine consult. The referring provider arranged for hospital staff to deliver the telemedicine robot to the patient’s room at the scheduled time. The heme/onc reviewed clinical data in the hospital EMR and logged into the telemedicine robot to speak in consultation with the patient. Notes and orders were placed in the EMR. Out-patient follow-up at the oncology/hematology clinic was scheduled as needed. Supporting front-office and clinical workflows were developed, and policy and procedure established. Surveys were sent to patients and referring providers. Results: At baseline, hospital consults were not provided. In 2018, there were 27 oncology/hematology consults, of which 89% (24 of 27) were for malignancies. 52% (14 of 27) were seen in the clinic after discharge. To date 40 telemedicine consults have been completed. Patient and referring physician satisfaction are inconclusive due to low survey return. Conclusions: Telemedicine provides an effective means to provide specialty consultative support to rural hospitals by remote community providers. Despite the complexity and sensitive nature of oncology and hematology concerns, the technology has been embraced by referring providers and patients.

FEATURES OF ACCOUNTING FOR PARTICULARLY VALUABLE PROPERTY IN THE PUBLIC ADMINISTRATION SECTOR

2020 ◽  
Vol 10 (5) ◽  
pp. 804-810
Author(s):  
M.K. Legenkova ◽  
Keyword(s):  
Public Administration ◽  
Asset Management ◽  
Standard Operating Procedure ◽  
Accounting System ◽  
Scientific Methods ◽  
The Public ◽  
Government Sector ◽  
Public Sector Reforms ◽  
General Government ◽  
General Scientific

The relevance of this article is due to the fact that, despite some efforts made to ensure high-quality asset management of the general government sector in Russia, the accounting of especially valuable assets was not properly considered as an integral part of public sector reforms. General scientific methods of cognition were used as research methods: the system approach, the dialectical method of cognition, induction and deduction, and theoretical comparison. The results of the study of the peculiarities of property accounting in the public administration sector presented in the article will make it possible to ensure effective management of state property by identifying the limitations of these processes, including the absence in the list of criteria for classifying property as especially valuable movable property, restrictions on financial sources of acquisition, which often leads to incorrect the allocation of this or that property in the category of especially valuable. The paper proposes the author’s classification of the principles of accounting for objects of especially valuable movable and other property, which must be divided into principles-conditions, principles-recommendations, principles-restrictions. This classification is necessary to simplify the work of accounting and create an accounting system at enterprises of the general government sector to solve a number of important economic problems. It has been substantiated that it is necessary to strictly implement all measures for working with financial and non-financial assets in accordance with the regulatory and legislative acts, for which the article presents the systematization of these measures and compiled a standard operating procedure.

scholarly journals Content design and validation of a Standard Operating Procedure to provide pharmacotherapy follow-up for the elderly in Cuba

2017 ◽  
Vol 53 (2) ◽  
Author(s):  
Irma Leonor Ortega López ◽  
Niurka María Dupotey Varela ◽  
Ivette Reyes Hernández ◽  
Miguel Ernesto Verdecia Rosés ◽  
Yoenia Veranes Vera ◽  
...  
Keyword(s):  
Operating Procedure ◽  
Standard Operating Procedure ◽  
The Elderly ◽  
Standard Operating ◽  
Content Design

scholarly journals Operational Audit as a Performance Assessment Tool of Front Office Cashier at Renaissance Bali Uluwatu Resort & Spa

2020 ◽  
Vol 3 (2) ◽  
pp. 104-108
Author(s):  
N L P E Kartikayeni ◽  
◽  
I N Subratha ◽  
I M M Arsana ◽  
◽  
...  
Keyword(s):  
Data Analysis ◽  
Credit Card ◽  
Qualitative Data ◽  
Assessment Tool ◽  
Primary Data ◽  
Main Function ◽  
Analysis Technique ◽  
Standard Operating ◽  
Front Office ◽  
Finance Department

An operational audit is an examination conducted to review (systematically) part or all of the organization's activities in order to evaluate whether the available resources have been used effectively and efficiently. The front office cashier is one of the most important parts because it has the main function of carrying out tasks related to guest account payments at check-in and check-out related to the hotel's main source of revenue. Payment transaction processes and reports on transactions made must comply with applicable Standard Operating Procedures. This study aims to analyze and reveal the performance of the front office cashier related to payment transactions made by guests during check-in and check-out at the Renaissance Bali Uluwatu Resort & Spa. The data used in this research comes from primary data obtained by conducting interviews and documentation. The analysis technique used is the Miles and Huberman analysis technique, where the activities in qualitative data analysis are carried out interactively and continue to completion, so that the data is saturated. The results of the operational audit on the cashier's front office performance is the front office cashier's performance is considered to be efficient but less effective. This can be seen from the frequent occurrence of shortcomings when reporting, namely the attached transaction proof in the form of a credit card slip, which based on the SOP should also be attached to the cashier's journal report submitted to the Finance Department.

scholarly journals HUBUNGAN PENGGUNAAN MASKER SUNGKUP SELAMA TERAPI NEBULIZER TERHADAP SATURASI PERIFER OKSIGEN PADA PASIEN PPOK DI IGD BRSU TABANAN TAHUN 2016

2018 ◽  
Vol 1 (1) ◽  
pp. 54
Author(s):  
Sastro Putre Gustiawan ◽  
Adi Satriani ◽  
Adi Satriani ◽  
Ni Putu Kamaryati ◽  
Inca Buntari Agustini
Keyword(s):  
Medical Staff ◽  
Sampling Technique ◽  
Standard Operating Procedure ◽  
Chi Square ◽  
Copd Patients ◽  
Standard Operating ◽  
Normal Outcome ◽  
Chi Square Test ◽  
Relationship Of

Background. In Standard Operating Procedure, the use of hood mask on COPD patients in nebulizer therapy is used when necessary, which means that the medical staff able to wear a mask or not, it is because of lack of firmness in the Standard Operating Procedures created.Aim. To determine the relationship of the use of hoods during therapy nebulizer mask to saturation of peripheral oxygen in COPD patients in the ER Agency Tabanan General Hospital. Method. This research used non-probability sampling design, the sampling technique used in this study was consecutive sampling technique.Results. The respondents who wore hood mask on during nebulizer therapy as many as 84 respondents (98.8 percent), respondents who woremask on for 10-15 minutes by 85 respondents (100 percent), respondents who installed the rubber on mask during nebulizer therapy was 81 respondents (95.3 percent), the majority of respondents whom masks do did not come loose during nebulizer therapy as many as 76 respondents (89.4 percent). The saturation of oxygen peripheral therapy on COPD patients with nebulizer has a normal outcome as many as 82 respondents (96.5 percent).Conclusion. There was a significant relations between the use of hood mask during nebulizer therapy with the saturation of oxygen peripheral on COPD patients with the results of Pearson’s Chi-square test in Asymp.Sig value. (2-sided) of 0.00 (p = 0:00), because the value of Asymp.Sig. (2 -sided) 0:00 <0:05 (Alpha 5%).Suggestion. In a nebulizer therapy on COPD patients, medical staff should wear a hood mask during the therapy and follow-up the result of this study for the changes of standard operating procedures.Keywords:COPD, Hood Mask, Oxygen Peripheral Saturation, Nebulizer

scholarly journals Addressing Tactical Challenges in Embedding Tele-Savvy in a Pilot Pragmatic Trial

2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 175-175
Author(s):  
Carolyn Clevenger ◽  
Karina Berg ◽  
Richard Fortinsky ◽  
Kenneth Hepburn
Keyword(s):  
Pragmatic Trial ◽  
Data Gathering ◽  
Standard Operating Procedure ◽  
Standard Of Care ◽  
Outcome Data ◽  
Personal Contact ◽  
Central Research ◽  
Small Set ◽  
Waiver Of Consent

Abstract This presentation describes how we plan to address the challenges of testing an evidence-based caregiver program in a real-world setting without the infrastructure and personal contact of a typical RCT. Instead of screening participants for eligibility, clinic staff will pre-identify participants whom clinicians then confirm. Each clinic will include Tele-Savvy as standard of care; we will thus be able to obtain IRB approval for a waiver of consent. By securing agreement from each clinic to incorporate a small set of standard instruments (e.g., Pearlin Caregiver Competence scale) into their standard operating procedure of routinely collecting caregiver data gathering, we will be able to eliminate the need for a central research staff to conduct baseline and follow-up interviews and will, instead, collect key outcome data through the electronic health record. Instead of in person training of Tele-Savvy facilitators, we will rely on an online training program and facilitator manuals.

Reducing calcineurin inhibitor first for treating BK polyomavirus replication after kidney transplantation: long-term outcomes

2018 ◽  
Vol 34 (7) ◽  
pp. 1240-1250 ◽  
Author(s):  
Nicole Bischof ◽  
Hans H Hirsch ◽  
Caroline Wehmeier ◽  
Patricia Amico ◽  
Michael Dickenmann ◽  
...  
Keyword(s):  
Kidney Transplantation ◽  
Calcineurin Inhibitor ◽  
Graft Loss ◽  
Standard Operating Procedure ◽  
Rejection Rate ◽  
Long Term Outcomes ◽  
Antibody Mediated Rejection ◽  
Bk Polyomavirus

Abstract Background Reducing immunosuppression is the mainstay of treating BK polyomavirus (BKPyV) viraemia after kidney transplantation, but the best approach, efficacy and impact are undefined. We established a standard operating procedure (SOP) treating BKPyV viraemia based on first reducing calcineurin inhibitor (‘CNI first’). The aim of this study was to investigate long-term outcomes in 644 consecutive transplantations using this SOP. Methods Patients were monitored for active BKPyV infection by urinary decoy cells and, if positive, by BKPyV viraemia. In case of sustained BKPyV viraemia >1000 copies/mL, immunosuppression was reduced stepwise according to the SOP. Patients were classified as ‘no decoy cells’ [n = 432 (66%)], ‘decoy cells/no viraemia’ [n = 107 (17%)] and ‘viraemia’ [n = 105 (17%)]. Results At 6-years post-transplant, graft survival was ∼84%, the clinical rejection rate was ∼25% and they were not different among the three groups (P = 0.14; P = 0.91). The median estimated glomerular filtration rate at the last follow-up was similar (range 49–53 mL/min, P = 0.08). Of 105 viraemic patients, 101 (96%) cleared BKPyV viraemia. In 39% of patients, viraemia clearance followed a tacrolimus reduction. A reduction of mycophenolic acid was required in 43% and discontinuation in 3%. No short-term graft loss was directly attributable to BKPyV-associated nephropathy. After a median follow-up of 5 years after clearance of BKPyV viraemia, 11/101 patients (11%) developed clinical rejection: 7 (7%) T-cell-mediated rejection and 4 (4%) antibody-mediated rejection (ABMR). Conclusions Immunosuppression reduction based on ‘CNI first’ leads to similar long-term outcomes in patients with/without BKPyV viraemia and is associated with a low risk for ABMR after clearance of BKPyV viraemia. Randomized trials are needed to compare the risks and benefits of immunosuppression reduction strategies in kidney transplant patients with BKPyV viraemia.

scholarly journals Anteseden Kualitas Laporan Keuangan Pemerintah Daerah

2016 ◽  
Vol 1 (3) ◽  
pp. 1-18
Author(s):  
Tri Haryati
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Auditor ◽  
Auditor Quality

This study investigates factors in the quality of local government financial reports, extending a previous study using five exogenous variables, namely commitment of management, human resources competencies, effectiveness of the internal auditor, quality of accounting system and the follow-up of audit findings from the Supreme Auditor (BPK). The research data population comprised 50 Spending Units in the area of Semarang local government. The data was collected by distributing questionnaires to all Spending Units, of whom 49 responded to questionnaires within the prescribed time. Partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that the quality of the accounting system and follow-up the audit findings from the BPK have positive and significant impacts on the quality of local government financial reports. Other variables such as the commitment of management, human resources competencies and effectiveness of the internal auditor do not significantly affect the quality of local government financial reports.   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan menggunakan lima variabel eksogen yaitu komitmen manajemen, kompetensi sumber daya manusia, efektivitas auditor internal, kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK. Populasi penelitian berjumlah 50 yang merupakan Satuan Kerja Perangkat Daerah pada pemerintah Kota Semarang. Pengambilan sampel dilakukan dengan menyebarkan kuesioner kepada seluruh satuan kerja perangkat daerah. Jumlah sampel yang terkumpul setelah batas waktu yang ditentukan sebanyak 49 responden. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dan pengolahan data dengan menggunakan alat bantu Smart PLS 3.0. Hasil penelitian menunjukkan bahwa kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sedangkan variabel lain meliputi komitmen manajemen, kompetensi sumber daya manusia dan efektivitas auditor internal tidak signifikan mempengaruhi kualitas laporan keuangan pemerintah daerah.

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