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"ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengakuan akuntansi atas pengembangan sistem informasi sebagai aset tak berwujud dalam laporan keuangan pemerintah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa di antara beberapa sistem informasi yang dikembangkan oleh Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan, Pengembangan Sistem Informasi Manjemen Akuntabilitas SIMA seharusnya mendapat pengakuan akuntansi sebagai aset tak berwujud dalam laporan keuangan, karena memenuhi semua unsur yang dipersyaratkan sesuai kriteria definisi, pengakuan dan pengembangan. Kapitalisasi penting dilakukan karena akan meningkatkan akuntabilitas dan transparansi, sebagai upaya pengamanan aset negara dan berguna sebagai informasi pengambilan keputusan manajemen, serta menunjukkan komitmen pemerintah dalam menerapkan prinsip akuntansi berbasis akrual. Pengabaian pengakuan akuntansi yang masih terjadi disebabkan karena kurangnya pemahaman aparatur terhadap konsep pengakuan aset dan juga disebabkan karena belum lengkapnya ketentuan yang mengatur perlakuan akuntansi aset tak berwujud yang berasal dari pengembangan internal.

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ABSTRACTThis study aims to analyze information system development recognition as an intagible assets in government financial report. This research is a qualitative case study method. The result shows that among information systems developed by Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan BPKP , SIMA BPKP development should be recognized as an intagible assets, since it meets all criterias required of definition, recognition and development. Capitalization become important since it will increase accountability and transparency, as a safeguard state assets and useful as a better information for management decision making, as well as showing the government commitment to implement accrual based accounting principle. Abandonment of accounting recognition still occurs due to a lack of understanding of the concepts of assets recognition and incomplete provisions governing the accounting treatment of intagible assets derived from internal development. "

"Secara umum motivasi dapat diartikan sebagai konsep perealisasian diri seseorang atau self concept realization. Konsep universal yang juga berlaku pada kehidupan berorganisasi ini ini mencerminkan dorongan seseorang untuk melakukan sesuatu jika orang tersebut hidup dalam suatu cara yang sesuai dengan peran yang dia sukai, dan jika orang tersebut diperlakukan sesuai dengan tingkatan yang lebih dia sukai, serta jika orang tersebut diperlakukan dengan cara yang sesuai dengan cara yang mencerminkan penghargaan seseorang atas kemampuannya.Setiap organisasi bisnis harus mampu menyusun kerangka yang tepat bagaimana sebaiiknya motivasi itu diberlakukan pada setiap individu yang terlibat di dalamnya. Motivasi menjadi tugas kepemimpinan dimana jajaran pemimpin mengkonseptualisasi dan sekaligus mengimplementasi motivasi untuk seluruh jajaran karyawan, pegawai, dan terhadap SDM yang bertugas.Timbulnya motivasi dari dalam diri karyawan itu sendiri disebabkan oleh banyak hal, dan diantaranya adalah hubungan atasan-bawahan dan iklim komunikasi yang terjadi di perusahaan tersebut. Hubungan atasan-bawahan atau iklim komunikasi yang buruk kerap mempengaruhi persepsi atasan terhadap bawahan, akibatnya hubungan yang tercipta cenderung vertikal dan bawahan hanyalah dipandang sebagai orang suruhan. Dampak jangka panjang yang terjadi adalah produktivitas menurun karena kurang puas terhadap suasana yang ada, karyawan pun jadi malas bekerja karena tak memiliki motivasi lagi, dan pada akhirnya karyawan tersebut keluar atau dikeluarkan dari perusahaan. Jika hubungan supervisor atau leader dengan pars bawahannya tidak tegalin dengan balk dan is tidak dapat menciptakan iklim komunikasi yang baik maka tak menutup kemungkinan ketidakpuasan bawahan yang berhubungan erat dengan motivasi kerja dan akan berdampak pada penurunan produktivitas dan pencapaian tujuan perusahaan. Di sini pula kita dapat melihat apakah meletakkan iklim komunikasi sebagai moderator adalah hal yang tepat guna mendukung terciptanya motivasi intrinsik karyawan.Penelitian ini dilakukan di PT. Unilever Indonesia, Tbk yang berada di Cikarang. Dalam penelitian ini digunakan data primer yang berupa pertanyaan-pertanyaan kuesioner untuk menguji pemodelan yang ada pada PT. Unilever Indonesia. Penelitian ini juga menggunakan data sekunder untuk mendukung rasionalisasi dari uji pemodelan yang ada dan juga untuk mendukung validitas dan reliabilitas dari kuesioner yang digunakan. Pengambilan sample dilakukan dengan membagikan kuesioner ke beberapa departemen kerja di PT. Unilever-Cikarang.Dalam penelitian ini pengolahan data dilakukan dengan menggunakan teknik linear regression untuk menentukan hubungan antara variabel bebas (independent variable) dengan variabel terikat (dependent variable). Pengujian model ini pertama-tama dilakukan dengan meregresi motivasi intrinsik (INT) dengan hubungan atasanbawahan (LMX). Hasilnya adalah hubungan atasan-bawahan (LMX) berpengaruh positif terhadap motivasi intrinsik (INT). Artinya, jika hubungan atasan-bawahan (LMX) meningkat, maka motivasi intrinsik (INT karyawan akan meningkat.Penambahan variabel iklim komunikasi (CC) pada langkah dua menunjukkan pengaruh yang positif terhadap motivasi intrinsik, tetapi variabel LMX menjadi tidak signifikan. Hasil regresi dari langkah kedua memperlihatkan bahwa variabel iklim komunikasi (CC) sangat dominan berpengaruh terhadap motivasi intrinsik dari pada variabel hubungan atasan-bawahan (LMX). Regresi ketiga yaitu dengan melctakkan iklim komunikasi (CC) sebagai moderator ternyata mempengaruhi interaksi antara hubungan atasan-bawahan (LMX) dan motivasi intrinsik (INT) karyawan. Hasil regresi menunjukkan bahwa semakin balk iklim komunikasi (CC), maka semakin lemah interaksi positif antara hubungan atasan-bawahan (LMX) dan motivasi intrinsik (INT). Hal ini terjadi karena responden yang dianalisa dalam penelitian ini adalah level supervisor ke bawah, yang mana variasi pekerjaan yang dilakukan bawahan yang dimaksud disini tidak terlalu beragam, jadi intensitas komunikasi yang dilakukan tidak perlu terlalu besar/banyak.

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In general motivation can be defined as a self concept realization. This universal concept that also applies in organization reflects one's drive to do something, if a person live in a way that is suitable with the role he/she like, and if a person is treated in a proper level which he/she prefers, and also if a person is treated in a way that respect him/her ability.

Every business organization must be able to construct the appropriate framework on how motivation is best be implemented to every individual involved. Motivation becomes the leadership task where the groups of leaders conceptualize and implement it through groups of subordinates and employees.

The bloom of motivation from inside of the employee itself is caused by many things, and among them is leader member exchange and communication climate that happen in a particular company. Bad leader member exchange and communication climate often influence perception of superior to subordinate. That will cause the vertical relation and subordinate is considered as a person that always do what he/she's told to do. The long impact is the decreasing productivity because of lack of work satisfaction that trigger no motivation from the employee. In the end the employee will resign or get terminated. If the relationship between supervisor or leader with the subordinates is not good and he/she cannot create good communication climate, there is a possibility that the dissatisfaction of subordinate which tightly connected with work motivation. It will have effect on the decreasing productivity and the failure to achieve company goal. We will also see that putting communication climate as a moderator is a right thing to support the creation of employees' intrinsic motivation.

This research takes place in PT. Unilever Indonesia, Tbk, in Cikarang. In this research, primary data from questionaire is used to test the model in PT. Unilever Indonesia. This research also use secondary data to suport the rationale of model testing and to support the validity and reliability of the questionaire used. The sample is taken from several departments in PT. Unilever Indonesia Tbk. - Cikarang.

In this research the data is processed with linear regression techniques to determine the relation between independent variable with dependent variable. The first test of the model is to regress intrinsic motivation with leader-member exchange. The result is leader-member exchange have positive influence toward intrinsic motivation. Than means, if leader-member exchange increase then the intrinsic motivation will also increase.

The additional of communication climate variable on the second step point out a positive influence towards intrinsic motivation, but leader member exchange variable becomes insignificant. The regression result from the second step shows that communication climate variable has a dominant influence towards intrinsic motivation compared to leader member exchange variable.

The third regression where communication climate is put as a moderator shows the influence to interaction of leader member exchange and employee intrinsic motivation. The regression shows that the better communication climate is, the weaker positive interaction between leader member exchange and intrinsic motivation. It happens due to the respondents in this research come from supervisor and below level, whereas the works done by the subordinate are not too various, so the communication intensity that needs to be done is not too heavy/ too much."

"Lipase (Triasilgliserol asilhidrolase, E.C. 3.1.1.3) merupakan produk bioteknologi yang berkembang pesat dewasa ini karena memiliki nilai komersial yang tinggi. Selain mengkatalisa hidrolisis lemak dan minyak menjadi gliserol dan asam lemak, lipase juga dapat digunakan sebagai katalis reaksi esterifikasi dan transesterifikasi. pH dan suhu optimum lipase adalah 8,0 dan 45 oC dengan stabilitas termal hingga 60 oC. Hampir semua logam yang diujikan (Na+, Mn2+, Zn2+, Mg2+ dan K+) menghambat aktivitas lipase seiring dengan penambahan konsentrasinya yaitu 1, 3 dan 5 mM. Sedangkan pada ion Ca2+ dengan berbagai konsentrasi tidak memengaruhi aktivitas lipase secara signifikan, namun tidak menginhibisi maupun tidak mengaktifasi. n-Heksana dapat menaikkan aktivitas lipase hingga 322% pada konsentrasi 30% (v/v), namun metanol dan t-butanol dapat menginaktivasi lipase. Sedangkan studi kinetika memberikan harga Km lipase adalah 0,0165 mg/mL dan Vm 0,160 mM/menit. Lipase ekstraseluler yang diproduksi dari Bacillus subtilis DB-104 kemudian dipurifikasi dengan pengendapan amonium sulfat 20-40% dan kromatografi penukar kation masing-masing menghasilkan aktivitas 1,8 dan 2,4 kali lebih tinggi dari ekstrak kasarnya. Pada studi reaksi transesterifikasi dengan katalis Bacillus subtilis DB-104 dari ekstrak kering kasarnya, konsentrasi metil ester yang dihasilkan adalah 27,26 mg/L atau sebanyak 15% yield.......Lipase (triacylglycerol acylhidrolase, E.C. 3.1.1.3) is a rapidly growing biotechnology products because it has a high commercial value. Lipase not only can catalyze the hydrolysis of fats and oils to glycerol and fatty acids, but also can be used as a catalyst for esterification and transesterification reactions. Optimum pH and temperature of lipase was 8.0 and 45 °C, respectively, with thermal stability up to 60 oC. Almost all the metals tested (Na+, Mn2+, Zn2+, Mg2+, and K+) inhibit the activity of lipase along with the addition of the 1, 3 and 5 mM metal ion concentration. While the Ca2+ ions with various concentrations did not significantly affect lipase activity. Addition of organic solvents on lipase activity showed that n-hexane is a lipase activator with relative activity of 322%, while methanol and t-butanol is an inhibitor. While kinetic studies provide Km and Vmax of lipase are 0.0165 mg/mL and 0.160 mM/min, respectively. Extracellular lipase of Bacillus subtilis DB-104 then purified by 20-40% ammonium sulphate precipitation and cation exchange chromatography generating activity value of 1.8 and 2.4 times higher than the crude extract, respectively. In the study of transesterification reaction catalyzed by dry crude extract Bacillus subtilis DB-104 lipase, produced methyl ester of 27.26 mg/L or as much as 15% yield."

"ABSTRAKPuspiptek merupakan organisasi dibawah Asisten Deputi Jaringan Penyedia dengan Pengguna - Kementerian Riset dan Teknologi (KRT) yang memiliki tugas sebagai pengelola dan pengembang kawasan Puspiptek. Indikator dan pencapaian kinerja yang ditampilkan pada LAKIP Deputi Bidang Jaringan Iptek belum mencerminkan pencapaian kinerja Puspiptek secara keseluruhan. Balanced scorecard menerjemahkan misi dan strategi perusahaan ke dalam seperangkat ukuran menyeluruh yang memberi kerangka kerja bagi pengukuran sistem manajemen strategis. Analisis SWOT Balanced Scorecard digunakan untuk mengetahui kekuatan, kelemahan, peluang serta ancaman dalam peningkatan pengelolaan dan pengambangan kawasan Puspiptek. Dengan menggunakan metode AHP, diperoleh prioritas utama penentuan inisatif strategi dalam menentukan perumusan strategi yang terbaik.

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ABSTRACTPuspiptek is an organization under Deputy Assistant of Provider Network with User - Ministry of Research and Technology (KRT) who had responsibility as management and developer of Puspiptek zone. Indicator and performance achievement that presented on LAKIP of Deputy for Science and Technology Network has not reflected the overall Puspiptek performance achievement. Balanced Scorecard reflects company’s mission and strategy into a comprehensive set of scales that provide the framework for the measurement of strategic management system. SWOT analysis of Balanced Scorecard is used to determine the strength, weakness, opportunity and threat in the improvement of management and development of Puspiptek zone. By using AHP method, is obtained top priority for initiative strategy determination in determining the best strategy formulation."

"Penelitian ini dilakukan untuk untuk mengetahui pengaruh kepuasan kerja dan kohesivitas kelompok terhadap intensi turnover pemanen kelapa sawit di PT Kencana Sawit Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner di PT Kencana Sawit Indonesia, Sungai Kunyit, Sangir Balai Janggo, Solok Selatan, Sumatera Barat. Pengolahan data dilakukan dengan menggunakan metode analisis faktor untuk mengetahui validitas dan reliabilitas alat ukur penelitian. Selain itu dilakukan regresi linier untuk menjawab rumusan masalah.Hasil penelitian ini memberikan gambaran bahwa terdapat intensi turnover kategori sedang pada pemanen di PT Kencana Sawit Indonesia, dan kepuasan kerja serta kohesivitas kelompok mempengaruhi negatif secara signifikan terhadap intensi turnover pemanen. Aspek penghargaan dari variabel kepusan kerja dan integrasi kelompok sosial dari variabel kohesivitas kelompok memiliki pengaruh yang paling signifikan terhadap intensi turnover pemanen.......This study aims to determine the effect of job satisfaction and group cohesiveness to turnover intention among palm harvesters at PT Kencana Sawit Indonesia. Other aims of this study is to analyze the affect of job satisfaction and group cohesiveness to turnover intention among palm harvester. Data was collected using questionnaires at PT Kencana Sawit Indonesia, Sungai Kunyit, Sangir Balai Janggo, Solok Selatan, Sumatera Barat. Then data was proccessed and analyzed by using factor analysis to measure the validity and reliability of the indicator and linear regression formula to address the existing problem.The result of this study show that there are medium level turnover intention among harvesters, and there are significant effect of job satisfaction and group cohesiveness to turnover intention. This study also reveal that contingent reward (part of job satisfaction) and group integration-social (part of group cohesiveness) are the most significant factors affecting turnover intention among harvesters."

"[Penelitian ini bertujuan untuk mengukur efektivitas program pelatihan autonomysupportive behaviors pada guru PAUD dalam meningkatkan perilaku mendukung otonomi anak prasekolah melalui kegiatan pelatihan. Jenis penelitian adalah penelitian terapandengan desain penelitian pretest-posttest design. Alat ukur yang digunakan dalampenelitian berdasarkan sebelas perilaku instruksional mendukung otonomi yangdikembangkan oleh Reeve & Jang (2006). Hasil penelitian menunjukkan bahwa programcukup efektif untuk meningkatkan perilaku guru PAUD dalam mendukung otonomi anakprasekolah dan terdapat perbedaan yang signifikan terutama pada perilaku ?memberikanpujian sebagai umpan balik atas suatu pencapaian suatu aktivitas? dan ?memberi doronganuntuk meningkatkan dan mempertahankan keterlibatan siswa;The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children?s autonomy and there are significance differences in thebehavior of ?praise as informational feedback about the student?s improvement or mastery?and the behavior of ?offering encouragements to boost or sustain the student?s engagement;The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children?s autonomy and there are significance differences in thebehavior of ?praise as informational feedback about the student?s improvement or mastery?and the behavior of ?offering encouragements to boost or sustain the student?s engagement;The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children?s autonomy and there are significance differences in thebehavior of ?praise as informational feedback about the student?s improvement or mastery?and the behavior of ?offering encouragements to boost or sustain the student?s engagement;The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children?s autonomy and there are significance differences in thebehavior of ?praise as informational feedback about the student?s improvement or mastery?and the behavior of ?offering encouragements to boost or sustain the student?s engagement;The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children?s autonomy and there are significance differences in thebehavior of ?praise as informational feedback about the student?s improvement or mastery?and the behavior of ?offering encouragements to boost or sustain the student?s engagement, The purpose of this study is measuring the effectiveness of autonomy-supportive behaviorstraining program for early childhood teacher to increase the behavior of supportingautonomy of preschool children. The type of research is applied research with pretestpostteststudy design. Measuring instrument used in research is based on eleveninstructional behavior of autonomy support which developed by Reeve & Jang (2006). Theresult show that the program is effective to increase the behavior of early childhood teacherin supporting preschool children’s autonomy and there are significance differences in thebehavior of ‘praise as informational feedback about the student’s improvement or mastery’and the behavior of ‘offering encouragements to boost or sustain the student’s engagement]"

"ABSTRAKPenelitian ini dilakukan dengan menggunakan program intervensi melaluipembentukan Conservation Leaders Community yang bertujuan untuk meningkatkanperilaku donasi pelestarian lingkungan pada High Networth Individuals (HNWI) di Indonesia. Conservation Leaders Community dibagi menjadi tiga kategori: 1.Heritage Club >500 juta2., Fostering Community 250juta s/d 500juta 3. Guardian of Nature 10juta s/d 250juta. Donasi berhasil diterima sebesar IDR 710.000 juta. Analisa teknik statistik wilcoxom signed ranked test menunjukksn adanya perubahan yang signifikan skor komitmen setelah datang ke forum intervensi, Z (7) = -1,000c, p = 0,317 dan motivasi Z (7) = -1.414b , p = 0.157.

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ABSTRACTThe research was conducted by using an intervention program through theestablishment of the Conservation Leaders Community aimed at increasing thedonation behavior toward environmental preservation among the High Networth Individuals (HNWI) in Indonesia. The Conservation Leaders Community were divided into three categories: 1. the Heritage Club >500 million rupiahs 2. The Fostering Community 250 million rupiahs to 500 million rupiahs 3. The Guardian of Nature 10 million rupiahs to 250 million rupiahs.The total donations of IDR 710,000 million were successfully collected. Analysis of statistical techniques wilcoxom signed ranked test showed a significant change, the commitment score after coming to Conservation Leaders Community, Z (7) = -1,000c, p = 0.317 and motivation Z (7) = -1.414b, p = 0.157"

"ABSTRAKPenelitian ini dilakukan dengan menggunakan program intervensi melaluipembentukan Conservation Leaders Community yang bertujuan untuk meningkatkan perilaku donasi pelestarian lingkungan pada High Networth Individuals (HNWI) di Indonesia. Conservation Leaders Community dibagi menjadi tiga kategori: 1.Heritage Club >500 juta 2., Fostering Community 250juta s/d 500juta 3. Guardian of Nature 10juta s/d 250juta. Donasi berhasil diterima sebesar IDR 710.000 juta. Analisa teknik statistik wilcoxom signed ranked test menunjukksn adanya perubahan yang signifikan skor komitmen setelah datang ke forum intervensi, Z (7) = -1,000c, p = 0,317 dan motivasi Z (7) = -1.414b , p = 0.157.

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ABSTRACTThe research was conducted by using an intervention program through theestablishment of the Conservation Leaders Community aimed at increasing thedonation behavior toward environmental preservation among the High Networth Individuals (HNWI) in Indonesia. The Conservation Leader Community were divided into three categories: 1. the Heritage Club >500 million rupiahs 2. The Fostering Community 250 million rupiahs to 500 million rupiahs 3. The Guardian of Nature 10 million rupiahs to 250 million rupiahs.The total donations of IDR 710,000 million were successfully collected. Analysis of statistical techniques wilcoxom signed ranked test showed a significant change, the commitment score after coming to Conservation Leaders Community, Z (7) = -1,000c, p = 0.317 and motivation Z (7) = -1.414b, p = 0.157."

"Obesitas di usia dini dapat merugikan kesehatan anak sepanjang hidupnya secara permanen. Dewasa ini, asam lemak omega-3 diperkenalkan sebagai alternatif solusi obesitas. Penelitian ini bertujuan untuk menginvestigasi pengaruh dari konseling asam lemak omega-3 selama 10 minggu terhadap pengetahuan, sikap, asupan, dan IMT/U. Penelitian ini membagi acak subjek; grup yang mendapat konseling dengan optimalisasi asam lemak omega-3 disertai rekomendasi menu harian yang spesifik (Grup intervensi, n=18); dan yang mendapat konseling dan menu standar (Grup kontrol, n=20). Hasil menunjukkan tingkat pengetahuan pada grup intervensi meningkat signifikan (p<.001). Dibutuhkan investigasi lebih lanjut untuk mengetahui pengaruh intervensi ini terhadap keluaran lain yang diharapkan.

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Obesity in early life could result in permanent heath consequences. Omega-3 fatty acids (FAs) are beneficial in obesity management, but food-based nutrition education enhancing omega-3 FAs especially in children was lacking. We investigated the effect of 10-week enhanced counseling on caregivers knowledge, attitude, as well as children's intakes and body mass index-for-age (BAZ). Children were randomly assigned to receive; enhanced counseling with specific daily menu (intervention group, n=18), or standard counseling with general menu (control group, n=20). Intervention group significantly improved knowledge (p<.001). However, its effect on other outcomes may need further investigation."

"ABSTRAKPenderita gagal ginjal kronik terus meningkat seiring dengan gaya hidup yang kurang baik, penyakit menahun dan angkatan berusia lanjut. Asuransi nasional BPJS memberikan harapan bagi pasien serta meningkatkan perkembangan industri hemodialisis. Kunci kesuksesan pengelolaan sarana hemodialisis yaitu perbaikan berkelanjutan serta kualitas sumber daya manusianya agar berkembang menjadi sarana yang berkualitas dan banyak tersebar di seluruh wilayah Indonesia.Penelitian ini menganalisis perbedaan antara harapan ekspektasi dan persepsi pasien dari kualitas layanan. SERVQUAL dijabarkan dalam 5 fitur: tangibles, reability, responsiveness, assurance dan empathy. Lima gap dalam conceptual model Service Quality yang dikemukakan dalam buku Delivering Service Quality oleh Zeithaml, Parasuraman dan Berry juga dibahas agar gap tersebut dapat diperkecil sebagai cara meningkatkan kepuasan pelanggan. Perbaikan dilakukan setelah mengetahui fitur mana yang harusnya diperbaiki menggunakan metode Six Sigma yang diharapkan dapat meningkatkan profitabilitas dan kepuasan pasien disemua aspek, dimana persepsi sama atau lebih dari yang diharapkannya.Penelitian dilakukan pada 171 pasien yang tersebar di 15 sarana hemodialisis Jabodetabek dan Jawa Tengah. Hasil yang didapat adalah terdapat perbedaan pada keempat dimensi pertama kecuali dimensi empathy. Kualitas layanan yang baik akan mempertahankan bahkan menambah jumlah pasien untuk menjaga keberlangsungan operasional dari banyaknya kompetitor dengan harga yang ceteris paribus reimbursement BPJS yang bersifat flat rate .

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ABSTRACT Patients of chronic renal failure continue to rise, exacerbated by poor lifestyle, chronic diseases and elderly generation. National insurance BPJS gives hopes to patients as well as stimulating the growth of hemodialysis industry. The key to the good hemodialysis facilities management system lies mainly on continuous improvement and the quality of its service human resource to develop quality and network of facilities that are widely spread throughout Indonesia. This study will examine the differences between patient rsquo s expectations and perceptions of service quality. SERVQUAL as described in the 5 features tangibles, reability, responsiveness, assurance and empathy. Five gaps in the conceptual model of Service Quality presented in Delivering Service Quality book by Zeithaml, Parasuraman and Berry are also discussed so that the gap can be minimized as a way of increasing customer satisfaction. Service quality improvement after knowing which features should be fixed, can be done with Six Sigma method which is expected to improve profitability and patient satisfaction in all aspects, when the perception is equal or more than expected.The study was conducted on 171 patients spread across 15 hemodialysis facilities in Jabodetabek and Central Java. The result is there are differences in the first four dimensions except the empathy. Maintaining and even increasing incoming patients due to high satisfaction rate will maintain the operational continuity in the middle of competitors with ceteris paribus price reimbursement BPJS which yielding flat rate revenue ."