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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Tabarru': Islamic Banking and Finance Indonesian Journal of Business and Management Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
R, Baso
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Sistem Informasi Akuntansi dan Transparansi Pengelolaan Anggaran Terhadap Kualitas Pelayanan Kesehatan Di Puskesmas Bulukumba Adhiningsih, A. Hutami; R, Baso; Fajri, Nurul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13157

Abstract

Penelitian ini.bertujuan untuk mengetahui dan menganalisis implementasi sistem informasi akuntansi dan transparansi pengelolaan anggaran terhadap kualitas pelayanan kesehatan di Puskesmas Bulukumba secara parsial dan simultan. Metode penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, implementasi sistem informasi akuntansi (X1) berpengaruh positif dan signifikan terhadap kualitas pelayanan kesehatan (Y), transparansi pengelolaan anggaran (X2) berpengaruh positif dan signifikan terhadap kualitas pelayanan kesehatan (Y). Secara simultan, implementasi sistem informasi akuntansi dan transparansi pengelolaan anggaran (X3) berpengaruh positif dan signifikan terhadap kualitas pelayanan kesehatan (Y).
Analysis of Financial Performance of Cigarette Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Sumarni. S; R, Baso; Asriadhi, Sandy
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15628

Abstract

This study aims to analyze the financial performance of the cigarette company PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna Tbk, PT. Indonesian Tobacco Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur Tbk which is listed on the Indonesia Stock Exchange in 2018-2022. Using quantitative descriptive methods. Theresults of the study show that PT. Hanjaya Mandala Sampoerna Tbk and PT. Wismilak Inti Makmur Tbk has high liquidity, while PT. Gudang Garam Tbk has a high current ratio but a low quick ratio. Based on the solvency analysis of PT. Gudang Garam Tbk and PT. Wismilak Inti Makmur Tbk has a good performance, while PT. Hanjaya Mandala Sampoerna Tbk, PT. Bontoel Internasional Investama Tbk, and PT. Indonesian Tobacco Tbk tends to have a high debt ratio. PT. Hanjaya Mandala Sampoerna Tbk has efficiency in the use of assets and fast inventory turnover in contrast to PT. Bontoel Internasional Investama Tbk highlighted the rapid inventory turnover but has not been efficient in the use of assets. Meanwhile, PT. Gudang Garam Tbk, PT. Indonesian Tobacco Tbk, PT. Wismilak Inti Makmur showed poor performance of activities. Judging from profitability, it shows that the ROA and ROE of cigarette companies have not reached optimal levels or are in poor condition
PENGEMBANGAN PLATFORM BEI TICKER UNIVERSITAS WIRA BHAKTI SEBAGAI PENDUKUNG RISET KEUANGAN DAN STATISTIK ANALISIS AKADEMIK Mustaman, A. Imam Zulfikar; Annisa, Andi; S, Sumarni; R, Baso
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.9086

Abstract

Ketersediaan data pasar keuangan dan alat analisis statistik masih menjadi tantangan signifikan bagi mahasiswa yang melakukan penelitian akademis di bidang keuangan dan akuntansi. Sebagian besar perangkat lunak analitik yang ada membutuhkan sumber daya keuangan yang besar, keahlian teknis, dan instalasi terpisah, sehingga menciptakan hambatan bagi kegiatan penelitian yang efisien. Studi ini bertujuan untuk mengembangkan dan mengevaluasi platform BEI Ticker Universitas Wira Bhakti sebagai sistem berbasis web terintegrasi untuk pengambilan data keuangan dan analisis statistik tingkat lanjut. Penelitian ini menggunakan pendekatan Design and Development Research (DDR) yang melibatkan perancangan sistem, implementasi, dan evaluasi fungsional. Platform ini mengintegrasikan akuisisi data pasar saham secara real-time, analisis rasio keuangan, regresi data panel, analisis mediasi, pengujian asumsi klasik, dan Pemodelan Persamaan Struktural Kuadrat Terkecil Parsial (Partial Least Squares Structural Equation Modeling). Hasil menunjukkan bahwa platform ini berhasil mengotomatiskan komputasi statistik yang kompleks dan memberikan keluaran analitik yang komprehensif dalam lingkungan yang ramah pengguna. Lebih lanjut, sistem ini memfasilitasi efisiensi pengolahan data, meminimalkan kesalahan perhitungan manual, dan mendukung kegiatan penelitian akademis. Studi ini menyimpulkan bahwa pengujian fungsional yang dilakukan, platform menunjukkan kemampuan dalam mengintegrasikan pengambilan data pasar modal dan berbagai metode analisis statistik dalam satu sistem berbasis web. The availability of financial market data and statistical analysis tools remains a significant challenge for students conducting academic research in finance and accounting. Most existing analytical software requires substantial financial resources, technical expertise, and separate installations, creating barriers to efficient research activities. This study aims to develop and evaluate the BEI Ticker Universitas Wira Bhakti platform as an integrated web-based system for financial data retrieval and advanced statistical analysis. The research employed a Design and Development Research (DDR) approach involving system design, implementation, and functional evaluation. The platform integrates real-time stock market data acquisition, financial ratio analysis, panel data regression, mediation analysis, classical assumption testing, and Partial Least Squares Structural Equation Modeling. The results indicate that the platform successfully automates complex statistical computations and provides comprehensive analytical outputs in a user-friendly environment. Furthermore, the system facilitates data processing efficiency, minimizes manual calculation errors, and supports academic research activities. The study concludes that the functional testing carried out, the platform demonstrates the ability to integrate capital market data capture and various statistical analysis methods in one web-based system.
Co-Authors Abubakar, Achmad Adhiningsih, A. Hutami Aisyah Arsyad Annisa, Andi Armikail, Armikail Asriadhi, Sandy Awaluddin Awaluddin Desfina, Desfina Geovany, Ade Damayanti Vina Giovany, Ade Damayanti Vina Hadijah, Andi St. K, Amiruddin Muhammad Wahyuddin Abdullah Nurul Fajri NURUL WAHYUNI Rahmat Arsyad Sardi Sardi SUAEB, M. Irwan Sumarni S Sumarni S, Sumarni Sumarni. S Surianto Surianto WIJANA, Moh. Arga Zulfikar, Imam