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The aim of this research is to 1) determine the application of standard operational procedures for ambulance referral services at the Andong Community Health Center based on PERMENKES Number 71 of 2013, 2) determine the obstacles to the Community Health Center in providing referral services. Sociological juridical research method with a qualitative approach. The primary data source is text from interviews and was obtained through interviews with informants in the research. Secondary data is data obtained by researchers by studying literature such as journals, articles, books, documents and others. Data collection techniques were carried out by means of interviews, observations and documents. There are several stages in the qualitative descriptive analysis technique, namely data reduction, data presentation, and verification. The results of the research show that the SOP for the use of ambulances in referral services at the Andong Health Center is in accordance with the existing SOP, however the SOP for the use of ambulances in referral services must be further improved so that it is optimally in accordance with PERMENKES Number 17 of 2013. The main objective of the SOP is to provide guidance or guidance on using an ambulance. The obstacle to the Puskesmas in providing referral services is the lack of human resources (drivers) consisting of 1 person with 2 ambulances. Meanwhile, the infrastructure is in accordance with basic ambulance service standards. The conclusion of this research is that the application of standard operational procedures is very effective and efficient in improving ambulance referral services at the Andong Community Health Center and resolving barriers to referral services.

This study critically examines the role of legal safeguards in enhancing healthcare service quality. Utilizing normative legal research methods, the study employs legislative and conceptual approaches to explore the dual nature of legal protection: preventive and repressive, in the context of healthcare professionals adhering to established Standard Operating Procedures (SOPs). The findings suggest that healthcare practitioners' negligence level and the resultant harm to patients or the public determines the legal implications. Such implications range from allegations of SOP and ethical code violations, to civil litigation for damages, and even criminal charges if medical actions endanger lives, potentially causing patient mortality. Therefore, the study highlights the necessity for legal accountability for healthcare practitioners, emphasizing that their service delivery must align with the set SOPs. These findings have profound implications for policy-making, emphasizing the need for robust legal protection for both healthcare practitioners and service recipients, thereby ensuring improved healthcare service quality. Highlights: • Dual nature of legal protection in healthcare. • Negligence level dictates legal consequences. • Emphasis on healthcare practitioners' legal accountability. Keywords: Legal Protection, Healthcare Services, Medical Negligence, Standard Operating Procedures, Legal Consequences

This study aims to prepare SOP for organizational management at Bengkayang Regency Education Office. This research is a qualitative descriptive study with the following steps: (1) preliminary study, (2) planning, and (3) implementation. The subject of this research is Bengkayang Regency Education Office. The data collection techniques used were interviews and observation. The results of interviews and observations were analyzed by reducing data, presenting data, and drawing conclusions. The results of the preliminary study show that the Bengkayang Regency Education Office does not yet have a Standard Operating Procedure (SOP) for organizational management. SOP preparation is carried out by making field notes on mentoring activities and compiling SOP formats. Meanwhile, the implementation of SOP preparation assistance is carried out in six stages, namely the preparation stage, the formation of an implementation team, planning, drafting, testing SOP drafts, and implementing SOP. SOP is needed to regulate quality assurance of organizational management.

The purpose of this research to generate models of Accounting System in the form of Standard Operating Procedures (SOP) for guidance on the accuracy of management information for the management TPQ Al-Hidayah Dau Malang. The research phase starting from problem identification, data collection, preparation of the product, product testing (validation expert) and penyepurnaan final product. Data collection techniques that focus group discussions, observation, interview and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of four aspects, namely ratings aspects of usability, simplicity, completeness and legibility. The technique used to analyze data on the validation of scoring is to use the average value of the test. The study produced a quality system in the form of 10 SOP Flow Information Financial Recording and 8 SOP Flow of Information Management and Financial Control that shows the application of SOP has to be implemented and the feasibility of value according to user needs.

Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures

Penelitian ini bertujuan untuk mendapatkan produk sari stevia (Stevia rebaudiana) instan bermutu yang baik dengan mengoptimalkan faktor-faktor kritis yang ada dalam proses produksi untuk penyusunan Standard Operation Procedures (SOP) dan analisis ekonomi berdasarkan takar sajinya. Dokumen SOP sari stevia instan tersebut menggunakan bahan baku berupa daun stevia dengan pengecilan ukuran 80 mesh, proses ekstraksi menggunakan perbandingan bubuk stevia dengan air sebesar 1:30 (b/v) pada suhu ekstraksi 1000C selama 30 menit dan proses pengeringan menggunakan maltodekstrin sebesar 15% (b/v) dengan suhu pengeringan 700C selama 12 jam serta ukuran partikelnya sebesar 100 mesh. Takar saji produk sari stevia instan sebesar 3.5 gram. Dari analisis ekonomi produk pemanis alami sari stevia, diperoleh HPP produk sebesar Rp 467,19/sachet (@ 3.5 gram), sedangkan HET produk Rp 700,00/sachet (@ 3.5 gram). BEP produk 97,051 sachet atau Rp 67.924.829,50. R/C ratio produk sebesar 1.5 yang menunjukkan produksi sari stevia instan memenuhi standar efisiensi usaha yang menguntungkan.