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All Journal JURNAL RISET AKUNTANSI JAMBI Jurnal Ekonomi, Manajemen, Akuntansi
Prayitno, Dwi Hari
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Economics, Econometrics & Finance Social Sciences

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PERBANDINGAN RATA-RATA PENDAPATAN SEBELUM DAN SESUDAH DIKLAIM KEPADA BPJS KESEHATAN PADA RS. KH. ABDURRAHMAN SYAMSURI PERIODE 2017-2018 Prayitno, Dwi Hari; Indrawati, Indrawati
JURNAL RISET AKUNTANSI JAMBI Vol 3 No 1 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.594 KB) | DOI: 10.35141/jraj.v3i1.667

Abstract

Penelitian ini bertujuan untuk menganalisa perbandingan rata-rata pendapatan, baik sebelum dan sesudah tagihan diklaim kepada pihak Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan. Metode dalam penelitian ini adalah metode kuantitatif, dengan menggunakan uji t test berpasangan yaitu Paired Samples T Test dan proses pengolahan data menggunakan program computer SPSS (Statistical Package For Social) versi 24. Hasil dari penelitian ini menunjukkan bahwa perbandingan rata- rata pendapatan sebelum dan sesudah diklaim kepada BPJS Kesehatan berbeda secara nyata. Tarif INA-CBG?s memberikan selisih yang positif kepada pihak rumah sakit KH. Abdurrahman Syamsuri Paciran. Dengan adanya penelitian ini, diharapkan dapat memberikan pandangan yang positif bagi pihak rumah sakit untuk dapat memberikan pelayanan kesehatan yang baik bagi peserta BPJS kesehatan.
Corporate Governance and Financial Performance: Evidence from Food and Beverage Firms Listed on the IDX Satiti, Abidah Dwi Rahmi; Saputra, Rezza Adi; Prayitno, Dwi Hari; Amelia, Rizky Windar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16594

Abstract

This study investigates the impact of corporate governance mechanisms on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Specifically, the analysis focuses on the independent board of commissioners, the board of directors, and the audit committee as key governance structures. The study population consists of 96 companies, from which 25 firms were selected using purposive sampling across six periods, yielding 150 firm-year observations. Data were analyzed using descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing through t-tests and F-tests, with SPSS version 27 employed as the analytical tool. The empirical findings reveal that the independent board of commissioners has no significant effect on financial performance, the board of directors exerts a positive influence, while the audit committee demonstrates a negative effect. Furthermore, the governance variables jointly have a significant impact on financial performance. These results contribute to the corporate governance literature by providing sector-specific evidence from an emerging market context. The study also offers practical implications for managers, investors, and regulators, highlighting the importance of effective governance structures in enhancing firms’ financial outcomes Keywords: corporate governance, independent board of commissioners, board of directors, audit committee, financial performance
Co-Authors Abidah Dwi Rahmi Satiti, Abidah Dwi Rahmi Indrawati Indrawati Rizky Windar Amelia Saputra, Rezza Adi