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Tuti Setiatin
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Pengaruh Likuiditas dan Growth Terhadap Dividend Payout Ratio Tuti Setiatin
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 1 No 1 (2019): June 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v1i1.85

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh likuiditas dan growth terhadap dividend payout ratio (DPR) serta menguji pengaruh likuiditas dan growth secara bersama-sama terhadap dividend payout ratio (DPR). Variabel likuiditas diukur dengan menggunakan Loan to Deposit Ratio (LDR), growth diukur dengan menggunakan Asset Growth, dan Dividend Payout Ratio menggunakan (DPR). Populasi yang digunakan dalam penelitian ini sebanyak 55 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Sampel penelitian dipilih dengan menggunakan metode purposive sampling sehingga didapatkan 8 perusahaan sektor perbankan yang memenuhi kriteria. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan α (5%). Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap dividend payout ratio. Sedangkan Growth berpengaruh negatif terhadap dividend payout ratio. Serta likuiditas dan growth berpengaruh secara bersama-sama terhadap dividend payout ratio. Koefisien determinasi dari penelitian ini adalah bahwa 26,9% variasi dari variabel dependen dividend payout ratio dapat diprediksi dari kombinasi variabel likuiditas dan profitabilitas, sedangkan sisanya sebesar 73,1% tidak dapat dijelaskan oleh faktor lain yang tidak dimasukkan dalam penelitian.
UNVEILING THE GREEN TREASURE TROVE TO UNLOCKING SUSTAINABILITY : EXPLORING THE VALUE OF GREEN INTELLECTUAL CAPITAL AND GREEN ACCOUNTING Niken Safitri; Tuti Setiatin; Rizal Zaelani; Muhammad Zaky; Ebah Suaebah
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5482

Abstract

With the increasing awareness of environmental issues and the need for sustainability, companies around the world are increasingly paying attention to the environmental impact of their activities. In this context, the concepts of green accounting and green intellectual capital emerge as important frameworks for measuring and managing environmental impacts and are able to contribute to corporate sustainability. This literature study includes an analysis of various relevant literature sources from several databases such as Elsevier, Emerald and Spingers in the last 5 years using an inclusive technique. The resulting sample was 16 studies consisting of 10 articles on GIC and 6 articles on GA. The focus of this study is to understand the concepts of green accounting and green intellectual capital, and their implications in the context of business sustainability. The results show that green accounting enables companies to measure, monitor and report the environmental impacts of their operations more accurately. Meanwhile, green intellectual capital plays an important role in enhancing a company's competitiveness and innovation through the sustainable management of intellectual capital
Tanggung Jawab Sosial Perusahaan Menuju Perbankan Berkelanjutan : Tinjauan Literatur Tuti Setiatin; Niken Safitri; Rizal Zaelani; Ebah Suaebah; Muhammad Zaky
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6982

Abstract

Main Purpose - This research aims to understand the implementation and impact of Corporate Social Responsibility (CSR) on the financial performance, non-financial performance, and reputation of banks in several countries. Method - The method used was a literature review. The analysis was conducted on 17 journal articles in accordance with the predetermined inclusion criteria from the period 2019 to 2024. Main Findings - The research results indicate that CSR disclosure enhances the reputation and financial performance of banks, and attracts more investors. There is a positive relationship between CSR practices and financial performance, although the results vary. Involvement in CSR also improves risk management and employee loyalty. Theory and Practical Implications - Banks need to integrate CSR practices into their business strategies to improve performance. Policymakers are advised to encourage transparency in the disclosure of CSR information. Novelty - The novelty of this research lies in its emphasis on the importance of CSR in the banking sector to achieve sustainability and financial gains.
TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur Tuti Setiatin; Niken Safitri; Ebah Suaebah; Melinda Siregar; Rabhita Wulandani Aritonang; Muhammad Zaky
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8159

Abstract

Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global.Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4 tahap: Identifikasi topik, Pencarian literatur, Seleksi awal dan penyaringan lanjutan, dan Analisis konten. Temuan Utama - TDABC mengungkap inefisiensi akibat mismatch tarif INA-CBGs di Indonesia (kasus sesar/stroke), kontras dengan fokus global pada optimalisasi teknologi tinggi. Implementasi BSC di Indonesia masih parsial dibandingkan model global yang terintegrasiImplikasi Teori dan Kebijakan - Penelitian ini memperkuat Resource-Based View (RBV) dan Teori Kontingensi bahwa efektivitas manajerial bergantung pada pemanfaatan sumber daya internal dan adaptasi terhadap lingkungan eksternal. serta menekankan pentingnya standardisasi TDABC dan reformasi tarif INA-CBGs untuk meningkatkan efisiensi dan transparansi rumah sakit.Kebaruan Penelitian - Menawarkan sintesis sistematis pertama yang secara eksplisit mengintegrasikan TDABC dan Balanced Scorecard sebagai kapabilitas Strategi Akuntansi Manajemen dalam kerangka RBV–Kontingensi, dengan membandingkan praktik rumah sakit Indonesia dan global serta menggeser fokus dari efisiensi biaya internal menuju value-based healthcare.
Performance Evaluation of Islamic Healthcare Institutions: A Systematic Review of Sharia Compliance, Governance, and Operational Excellence Tuti Setiatin; Apollo Daito; Zulkifli Zulkifli
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9999

Abstract

The proliferation of sharia-based healthcare institutions has intensified demand for performance evaluation frameworks that reconcile Islamic principles with contemporary management standards. This study undertakes a systematic literature review to identify and synthesise the existing body of knowledge on performance evaluation of Islamic hospitals, examining three interrelated dimensions: sharia compliance, governance, and operational excellence. Following the PRISMA 2020 protocol, forty-five articles drawn from internationally reputed databases covering the period 2016-2025 were analysed. Findings reveal that performance evaluation in Islamic healthcare settings calls for a holistic integration of spiritual and business imperatives. Sharia compliance encompassing ethics-based patient care, Sharia Supervisory Board oversight, and periodic sharia auditing is positively associated with Muslim patient satisfaction. Islamic corporate governance foregrounds dual accountability to stakeholders and to God, operationalised through mechanisms such as Islamic Social Reporting. Operational excellence, measured through efficiency, effectiveness, and service quality indicators, gains distinctiveness when embedded in Islamic values. The Maqasid al-Shariah framework serves as an overarching evaluative lens that ties these three dimensions together. This review contributes a holistic evaluation model and offers practical implications for hospital managers seeking to design sharia-aligned performance measurement systems.
Co-Authors Apollo Daito Ebah Suaebah Ebah Suaebah Melinda Siregar Muhammad Zaky Muhammad Zaky Niken Safitri Rabhita Wulandani Aritonang Rizal Zaelani Zulkifli Zulkifli