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Journal : MEDIA BISNIS

REGULASI ANTIMIKROBA SISTEM PROSPEKTIF (RASPRO): SISTEM TATA GUNA ANTIBIOTIK UNTUK KENDALI MUTU DAN KENDALI BIAYA DI RUMAH SAKIT SEBAGAI UPAYA MENURUNKAN BEBAN BPJS KESEHATAN WIDYAWATI LEKOK; RONALD IRWANTO NATADIDJAJA; ANTI DHARMAYANTI
Media Bisnis Vol 12 No 1 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i1.906

Abstract

According to various analyses, Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS) is experiencing a significant deficit. Inefficiency in the use of drugs in health services, including prescribing and using antibiotics, creates a bigger burden for BPJS. In the term of these conditions, quality and cost control is necessary to be done. RASPRO is an antibiotic stewardship program that can be used as an alternative to increase the effectiveness of antibiotic quality and cost control as listed in PERMENKES 8/2015 concerning antibiotic resistance control as an effort to reduce BPJS costs.
AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA WIDYAWATI LEKOK; VERLIN RUSLY
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.919

Abstract

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.