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All Journal Mitra Mahajana: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Riset Ilmu Akuntansi
Andy Lasmana
Universitas Djuanda, Bogor, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method Farid Nugraha; Andy Lasmana; Warizal; Mujtahid Arismiadi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1137

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.
Calculation of Inpatient Service Rates Using the Activity-Based Costing System Approach at the Cisarua Bogor Hospital Retno Alamsyah; Andy Lasmana; Warizal; Surahmat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1140

Abstract

This study aims to calculate inpatient service rates using the Activity-Based Costing (ABC) system and compare them with the rates currently in effect at Cisarua Bogor Vertical Hospital. The research method used is quantitative descriptive, utilizing data on inpatient costs, the number of patients, room size, and length of stay for the year 2025. Calculations were performed by identifying activities, grouping costs into cost pools, determining cost drivers, and allocating costs based on activity consumption. The results show that inpatient rates calculated using the ABC method are Rp327,345 for Class I, Rp280,604 for Class II, and Rp305,981 for Class III. These rates are higher than the rates currently in effect at the hospital, with differences of Rp97,345, Rp95,604, and Rp145,981, respectively. These results indicate that the Activity-Based Costing System is capable of producing more accurate rate calculations because overhead costs are allocated based on the various activities that consume resources.
Analysis of Performance Measurement at the Bogor Vertical Hospital Using the Balanced Scorecard Method Farid Nugraha; Andy Lasmana; Warizal; Mujtahid Arismiadi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1137

Abstract

This study aims to analyze the performance measurement of Goenawan Lung Hospital in Bogor Regency using the Balanced Scorecard approach, which encompasses the financial, customer, internal business process, and growth and learning perspectives. The study employs a quantitative descriptive method using a case study approach. Data were collected through documentation, observation, interviews, and questionnaires, utilizing both primary and secondary data from the 2024–2025 period. The results indicate that the financial perspective still requires improvements in the efficiency of expenditure and revenue management, while the customer, internal business processes, and growth and learning perspectives demonstrate good performance. Overall, the performance measurement scored 11 out of 13, or 84.6%, and was therefore categorized as “good.” The study’s results demonstrate that the Balanced Scorecard provides a more comprehensive and balanced performance measurement compared to measures focused solely on financial aspects, thereby serving as a foundation for the continuous evaluation and improvement of hospital performance.
Calculation of Inpatient Service Rates Using the Activity-Based Costing System Approach at the Cisarua Bogor Hospital Retno Alamsyah; Andy Lasmana; Warizal; Surahmat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1140

Abstract

This study aims to calculate inpatient service rates using the Activity-Based Costing (ABC) system and compare them with the rates currently in effect at Cisarua Bogor Vertical Hospital. The research method used is quantitative descriptive, utilizing data on inpatient costs, the number of patients, room size, and length of stay for the year 2025. Calculations were performed by identifying activities, grouping costs into cost pools, determining cost drivers, and allocating costs based on activity consumption. The results show that inpatient rates calculated using the ABC method are Rp327,345 for Class I, Rp280,604 for Class II, and Rp305,981 for Class III. These rates are higher than the rates currently in effect at the hospital, with differences of Rp97,345, Rp95,604, and Rp145,981, respectively. These results indicate that the Activity-Based Costing System is capable of producing more accurate rate calculations because overhead costs are allocated based on the various activities that consume resources.
TOURISM VILLAGE DEVELOPMENT MODEL THROUGH THE SYNERGY OF MSMEs, A VILLAGE-OWNED ENTERPRISE, AND VILLAGE INFRASTRUCTURE Sri Harini; Andy Lasmana; Lia Kian; Agil Maulana Achyar; Alya Nurhasani; Merli Mai Damayanti
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Volume 7 Nomor 3 Tahun 2026
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v7i3.8674

Abstract

The development of a tourism village requires integration between tourism potential, community economic activities, village institutions, and supporting infrastructure. This community service activity aimed to formulate a development model for Cibodas Tourism Village through synergy among Micro, Small, and Medium Enterprises (MSMEs), Village-Owned Enterprises (BUMDes), tourism potential, and village infrastructure. The activity was conducted in Cibodas Village from July 27 to August 22, 2026, using a qualitative descriptive approach through observation, interviews, documentation, problem identification, mentoring, and program implementation. The results showed that Cibodas Village has several tourism potentials, namely Philia Adventure Land, Goa Ciwadon, Jonggol Paradise, Warung Baheula, Warung Pinus, and Warung Kuwu Pang Jugugan. Mentoring was provided to three MSMEs, focusing on digital marketing, Cost of Production (HPP), and business legality through the Business Identification Number (NIB) according to the needs of each business. Two snack MSMEs already had NIBs, while Al-Hikmah Liquid Soap MSME received assistance in obtaining its NIB. Mentoring also included the development of social media, Google Maps, product catalogs, banners, product documentation, and COGM calculations. For BUMDes, the activities focused on identifying the chicken egg farming business unit and providing support for product packaging. Infrastructure support included the installation of road reflectors, solar-powered street lights on several village lanes, and tourism information and identity boards. Based on the results, the Cibodas Tourism Village development model is directed toward integrating MSMEs as drivers of the local economy, BUMDes as village economic institutions, tourism potential as attractions, and infrastructure as support for accessibility, safety, and information. Further follow-up is needed through infrastructure maintenance, regular updating of MSME and tourism potential data, and continued mentoring in digitalization and business management.
ANALISIS POTENSI KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA SEKTOR PROPERTI & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Nisa Siti Al Hadawiah; Andy Lasmana; Yoyok Priyo Hutomo
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i2.6098

Abstract

Using the Altman Z-Score model, this study attempts to evaluate the bankruptcy risk of real estate and property companies listed on the Indonesia Stock Exchange (IDX) over the 2020–2024 timeframe. Purposive sampling was used to choose 280 analytical units from 56 businesses. According to the findings, 39 businesses are in the safe zone, 10 are in the gray area, and 7 are in the distress zone. This study adds to the body of knowledge on bankruptcy analysis, aids in corporate risk management, acts as a resource for investors, and gives policymakers information on how to preserve housing supply and economic stability. With the most recent data from 2020–2024, the Altman Z-Score model is the only one used in this study.
Co-Authors Agil Maulana Achyar Alya Nurhasani Farid Nugraha Kian, Lia Merli Mai Damayanti Mujtahid Arismiadi Nisa Siti Al Hadawiah Retno Alamsyah Sri Harini Surahmat Warizal Yoyok Priyo Hutomo