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All Journal Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Vokasi Indonesia Prosiding International Conference on Sustainable Innovation (ICoSI)
Marsdenia, Marsdenia
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS RASIO LANCAR RUMAH SAKIT X Marsdenia, Marsdenia
Jurnal Vokasi Indonesia Vol. 1, No. 2
Publisher : UI Scholars Hub

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Abstract

Increasing the efficiency of hospital management sustainability is an ongoing financial management guidelines that absolutely must be adopted by any hospital. This study aims at obtaining information about the components that contribute to the fluctuations of the current ratio Hospital X between 2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source (in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice Director Adiministrasi Finance) and the secondary data source include financial statements. The research shows that RS X’s current ratio are still in a normal range except in the year of 2001 was below the standard (1.42). The more sensitive ratio, Acid Test Ratio, is still in normal range in the year of 2000, but in the year of 2001, and 2002, the ratios are in the lowest bend of the normal range. Cash Ratios for many years are also in the lowest bend except for the year of 2000, Receivable turn over ratios for the last three years go smaller showing that receivables took longer time to collect, the normal range for receivable turn over is 14 up to 20 days. Inventory turn over ratios are below the standard range (24-32 times per year), the average inventory held in warehouse is between 16 up to 21 days. The value of current ratio is got from comparison between current assets and current liabilities. Nominally, RS X’s current ratio in 2002 is in the state bend, namely, 1.5 – 2.00, in the real term, the ratio shows on contradictory pictures. The reasons are a) Guaranteed Receivables are valued above the normal practice (overstated) b) overstated of Non Guaranteed receivables/Personal Receivables. Based on this research, the author thinks that there are some rooms for RS X’s management to fit their current ratio problem. There are several suggestions that the management can adopt, namely controlling cash outflow and cash inflow, reevaluating receivables policy, reforming the supply of inventories (medicine) procedures.
KUALITAS INFORMASI LAPORAN KEUANGAN ENTITAS SEKTOR PUBLIK DAERAH X Marsdenia, Marsdenia
Jurnal Vokasi Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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This study has objective to analyze factors influencing public sector entity’s financial statement informations quality. Factors examined include quality of human resources, internal control system, information technology utilization and external factors as a moderating variable. Originally RSUD X is Private Hospital namely RS Y Kota A, then, in Mid 2014 have been transformed to be RSUD X as local gorvernment hospital City of A. Metodologi research for this study is Quantitative Research Method by Questionnaires or Surveys approach through respondent for this study is the human resources involved in the functions of accounting, finance and Billing for BPJS and staff who handle in patient account. Respondent in RSUD Bogor totally 42 staffs. The Data collected from questionnaires analyzed by multiple linear regression methods. The Result show that
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DIUNIVERSITAS : STUDI KASUS PADA UNIVERSITAS INDONESIA Mutiha, Arthaingan H; Marsdenia, Marsdenia; Yukihana, Andhita
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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The purpose of this study is to examine information system success of Accounting Information System based on individual performance and its impact to user satisfaction. The model used in this study is the modified IS Success Model of DeLone and McLean. The study uses primary data and data collection techniques using questionaires distributed to employee of Finance Directorate of University of Indonesia. This study used SEM approach, while analysis used LISREL software. The results showed that system quality and information quality significantly affects the individual performance while the service quality does not affect individual performance. On the other hand, the study finds that individual performance significantly affects user satisfaction.
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM di Wilayah Depok Wahyuni, Titis; Marsdenia, Marsdenia; Soenarto, Istiadi
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the value of Negelkerke’s R Square for ROA is 1,574, which indicates that the dependent variable that can be explained by the independent variable is at 1.4%, while the rest, 98,6% is explained by other variables not included in this study. The value of Negelkerke's R Square for ROE is 0.002 which indicates that the dependent variable that can be explained by the independent variable is 0.2%, while the rest, ie 99.8% explained by other variables not included in this study.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILANIMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHANBERBASIS AKRUAL : SEBUAH STUDI EMPIRIS PADA PEMERINTAHAN KOTA BOGOR Marsdenia, Marsdenia; H, Mutiha Arthaingan
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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This research has objective to examine if factors Commitment to Organization, Human Resourses, Communication and Infrastructure influence the success of implemention of accrual basis in preparing local Government financial statement. This is a quantitative approach research which is used questionnaires to respondent research by using linier regression equation for analysis. The result is, only factors commitment and communication influenced the success of implementation process of accrual basis and factors human resources and infrastructure did not influenced the success of implementation.
Membangun Ekonomi Desa dengan Pengembangan Desa Tematik sebagai Destinasi Pariwisata di desa Wanayasa, Purwakarta, Jawa Barat Marsdenia, Marsdenia
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 1 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.313 KB) | DOI: 10.21632/jpmi.1.1.170-176

Abstract

This Paper is a result of community engangement activies aimed to described how economic development of Wanayasa society through tematic village which as a tourism destination in the city of Purwakarta and food and non food product. This paper try to explore any possibility of Wanayasa to be a tematic village through to ways. Method of this paper is qualitative approached by using focus group discussions, indepth intervies and visiting site. There are two important result of this community engangement activities. there two possibility to create tematic vilage of wanayasa, as product, by using tea leaved and by using tourism approach as wnayasa habe Goa Jepang (japanese cave). There are some limitations to develop such a tematic village in Wanayasa, such as less of infrastructured arround goa jepang. Limitations of village tematic by using product approach is lack of skill and lack of distribution and marketing of the product either food or non food.
Financial Literacy and BUMDES revitalization on SMEs’ sustainability in the period of Covid-19 Pandemic Marsdenia, Marsdenia
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 1 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v2i1.79

Abstract

This article aims to give a new insight regarding the revitalization of BUMDES on going concern of SMEs and elaborate howSMEs actor should literate in financial matters in order to manage SMEs in proper way. This paper try to study on SMEs in twodifferent locations of different islands, there are Sumatera island and Java island. The different location of SMEs providesdifferent characterictic of community in social, culture and demography which should take in our consideration in developingSMEs to achive of SMEs’ sustainability. As we know, SMEs business also suferred of covid-19 pandemic since SMEs majorityrelated to small and medium amount of capital. This paper using qualitative method and confirmed the result through indepthinterview to key person such as Kepala Desa (Head of Village), SMEs actor, and many more The study revealed the level offinancial literation of SMEs actor contributed on the SMEs sustainability, at minimal level of moderate level and BUMDES playa significant role not only to support SMEs cashflow but also in motivating SMEs actor to manage and run business in efficientand effective way. Suggestion to government to released policy in supporting this conclusion for SMEs in the future. This studyhave limitations since study only in two locations, so the extends of SMEs location will come up to more conclusive and increasethe generalization of this study.
Co-Authors Mutiha, Arthaingan H Soenarto, Istiadi Solly Aryza Wahyuni, Titis