Garuda - Garba Rujukan Digital

The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.

Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO, SRIYONO; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; SIRAIT, AFNI
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isn’t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises in encouraging economic improvement and community welfare. Keywords: Village Owned Enterprises , Strategic Management Accounting

KEPUASAN PESERTA DIDIK DENGAN ICT INFRASTRUCTURE SEBAGAI VARIABEL PEMODERASI DALAM PENGGUNAAN LEARNING MANAGEMENT SYSTEM Rokhimah, Siti; Sirait, Afni
Sebatik Vol. 26 No. 1 (2022): Juni 2022
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v26i1.1667

Learning Management System (LMS) merupakan salah satu platform digital yang memfasilitasi kegiatan pembelajaran khususnya selama Pandemi Covid 19 sebagai media komunikasi dua arah antara pendidik dan peserta didik. Penggunaan platform pembelajaran tersebut mendapatkan berbagai respon dari pengguna baik oleh pendidik maupun peserta didik. Tujuan Penelitian ini adalah untuk menganalisis respon pengguna terutama peserta didik dalam hal kepuasan dalam kaitannya dengan penggunaan LMS dengan dukungan dari ICT Infrastructure. Kepuasan dilihat dari Usefulness, Compatibility, dan Reliability. Responden penelitian ini sebanyak 262 responden yang berasal dari berbagai daerah dengan pengumpulan data menggunakan kuesioner pada google form yang kemudian diuji validitas, reliabilitas dan model fit menggunakan alat analisis War PLS 7.0. Hasil pengujian menunjukkan bahwa Usefulness berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,256, p value <0,001). Compatibility berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,427, p value <0,001). Reliability berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,249, p value <0,001). Model fit dengan pengujian nilai VIF 1,623 dan Nilai GoF sebesar 0,495. Hasil penelitian menunjukkan bahwa mahasiswa puas dengan adanya LMS dalam hal Usefulness (kegunaan), Compatibility (kesesuaian), dan Reliabiity (kestabilan) dengan didukung oleh ICT Infrastruktur yang memadai seperti jaringan maupun konfigurasi laptop, sehingga merupakan platform pembelajaran yang andal untuk peserta didik.

ANALISIS DESKRIPTIF GAYA HIDUP DAN LITERASI KEUANGAN DENGAN PENDEKATAN KECINTAAN TERHADAP UANG Sirait, Afni; Wicaksono, Crescentiano Agung; Susanto, Heri
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71368

Penggunaan teknologi saat ini sangat masif dan mendasar dalam kehidupan sehari-hari. Hal ini menjadi dasar banyak hal yang berubah terkhusus dalam gaya hidup dalam pemenuhan kebutuhan. Selain itu, kemampuan pengelolaan keuangan juga menjadi tantangan saat ini dikarenakan layanan jasa keuangan yang sudah berbasis teknologi. Perkembangan ini tidak terlepas dari tuntutan literasi keuangan yang baik untuk menggunakan layanan jasa keuangan yang ada saat ini. Sikap dan perilaku yang berubah karena kondisi saat ini mempengaruhi banyak individu dalam memandang uang sebagai alat pemuas kebutuhan. Penelitian ini bertujuan untuk melakukan analisis deskriptif dengan pendekatan metode kuantitatif deskriptif tentang gaya hidup dan literasi keuangan dengan pendekatan kecintaan terhadap uang. Responden pada penelitian ini 100 orang mahasiswa Jurusan Akuntansi FEB UPNVY yang sudah menyelesaikan minimal 5 semester perkuliahan. Penelitian ini menjelaskan bahwa gaya hidup dan literasi keuangan mempengaruhi seseorang dalam mengambil keputusan untuk pengelolaan keuangan jangka panjang dan jangka pendek. Seseorang dengan gaya hidup sederhana dan literasi keuangan yang baik memandang uang bukan sebagai hal yang utama dalam hidup, sebaliknya seseorang yang memiliki sikap konsumtif dengan literasi keuangan yang rendah beranggapan bahwa uang sebagai hal yang utama dalam hidup. Peneliti selanjutnya dapat menggunakan pendekatan kuantitatif atau kualitatif dengan dengan memperluas demografi responden penelitian.

The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.

Financial Literacy and Lifestyle Mediated by Financial Technology on Generation Alpha’s Money Ethic Perspective Sirait, Afni; Nagari, Anake; Rokhimah, Siti; Wicaksono, Crescentiano Agung
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3953

Today, the fulfillment of daily needs can be assisted using technology. This technological advancement is also in line with changes in the habits of today's society who really want everything to be fast and instant, one of which is Generation Z. This research uses quantitative methods with 90 Generation Z respondents. Data collection was carried out using a questionnaire, then testing validity, reliability, and evaluating the model structure using the SmartPLS 4.0.0 data analysis tool. The data that has been processed and analyzed explains that there is a direct relationship between Financial Literacy and Money Ethic (P Value 0.005; T-Statistic 2.807). The mediating variable added to the Financial Literacy and Money Ethic variables has an insignificant effect (P Value = 0.766; T-Statistic = 0.298) so that the lifestyle variable provides a full mediating effect. The results of testing Financial Technology with Money Ethic found no direct relationship (P = 0.057; T-Statistic = 1.907) and the indirect relationship through the lifestyle mediation variable was not significant (P = 0.075; T-Statistic = 1.779) so that the variable did not mediate. While the relationship of Lifestyle analysis results to Money Ethic is significant (P=0.022; T-Statistic = 2.291). This research is expected to provide benefits for researchers in the field of behavioral accounting, especially observations based on generation specifications).

Analysis Implementation Green Tourism based Sustainable Development Goals (Case Study: Sambirejo Sub-district, Prambanan District, Sleman Regency) Sirait, Afni; Susanto, Heri; Zuhrotun, Zuhrotun; Mulyanto, Indro Hery
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.428

Green tourism is a way to maintain the sustainability of the tourism world. This program was formed in line with the desire to increase the number of green jobs to achieve the Sustainable Development Goals (SDGs). This study aims to analyze the implementation of SDGs-based green tourism in Sambirejo Village. This study uses a qualitative descriptive method using questionnaires and primary data from the research object. This research was conducted from March to August 2024. The respondents in this study were the community around the tourist area in Sambirejo Village. The results of the study explain that Sambirejo Village has been trying to implement a green tourism program based on SDGs since 2019. This is evidenced by the receipt of several awards obtained for the development of environmentally based villages

Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023 Gumilang, Junika Cahya; Sirait, Afni; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun; Marita, Marita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4229

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA) Bank Groups based on Core Capital (KBMI) 4 in Indonesia.

The Practice Of Strategic Management Accounting In Public Sector Indonesia Sriyono; Effendi, Mohamad Irhas; Sirait, Afni
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1675

Market orientation, cost leadership strategies, strategic management accounting practices, competitor accounting, and customer accounting of village-owned enterprises in Indonesia were the focus of this study's effort to identify empirical evidence of a causal link between them. Village-owned businesses in Indonesia and the role manager of those businesses are the subjects of this quantitative study. Applying SMA practice-competitor Accounting and SMA practice-customer Accounting in supported Village Owned Enterprises in Indonesia is positively impacted by market orientation and cost leadership strategies. This paper offers empirical proof that SMA Practice-Customer Accounting and SMA Practice-Competitor Accounting have been created and implemented in Indonesian village-owned businesses, with implications for theory. These findings corroborate the contingent hypothesis, which holds no universally applicable rules.

PENDAMPINGAN TATA KELOLA BERKELANJUTAN BADAN USAHA MILIK KALURAHAN (BUMKAL) SAMBIREJO MELALUI ECO GREEN PRODUCT Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Sirait, Afni; Anake Nagari; Handani Maheresmi; Alfistia Maradidya; Nugroho, Wahyu
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.96

Badan Usaha Milik Kalurahan (BUMKal) Sambirejo, yang didirikan berdasarkan Peraturan Desa Nomor 5 Tahun 2016 dan direvisi dengan Peraturan Desa Nomor 3 Tahun 2019, telah berperan sebagai pilar utama dalam pengembangan ekonomi dan sosial di Kalurahan Sambirejo sejak tahun 2016. Dengan visi mewujudkan kesejahteraan masyarakat melalui berbagai sektor usaha, BUMKal telah mengoptimalkan potensi lokal dan menjalin kerjasama lintas sektor. Unit percetakan BUMKal Sambirejo, sebagai salah satu unit usaha, menghadapi sejumlah tantangan dalam pengelolaan lingkungan, desain produk, dan tata kelola keuangan. Program pengabdian masyarakat yang dilaksanakan bertujuan untuk mengatasi kendala-kendala tersebut melalui peningkatan kapasitas sumber daya manusia, adopsi teknologi ramah lingkungan, dan penerapan prinsip-prinsip tata kelola perusahaan yang baik. Melalui pendampingan diharapkan unit percetakan BUMKal Sambirejo tidak hanya mampu meningkatkan efisiensi dan produktivitas, tetapi juga memberikan kontribusi positif terhadap lingkungan dan masyarakat. Konversi limbah kertas menjadi produk yang bernilai tambah, pengembangan desain produk yang inovatif, serta peningkatan transparansi keuangan merupakan beberapa contoh upaya yang dilakukan untuk mencapai tujuan tersebut. Program pengabdian masyarakat ini diharapkan dapat memperkuat peran BUMKal Sambirejo sebagai motor penggerak pembangunan berkelanjutan di tingkat lokal. Dengan demikian, masyarakat Sambirejo dapat merasakan manfaat yang lebih nyata dari keberadaan BUMKal, baik dalam bentuk peningkatan kesejahteraan ekonomi maupun peningkatan kualitas lingkungan hidup. The Village-Owned Enterprise (BUMKal) of Sambirejo, established based on Village Regulation No. 5 of 2016 and revised by Village Regulation No. 3 of 2019, has played a pivotal role in the economic and social development of Kalurahan Sambirejo since 2016. With a vision to improve the community's welfare through various business sectors, BUMKal has optimized local potential and fostered cross-sectoral collaborations. The BUMKal Sambirejo printing unit, as one of its business units, has faced several challenges in environmental management, product design, and financial governance. The community service program implemented aims to address these challenges by enhancing human resource capacity, adopting environmentally friendly technologies, and applying good corporate governance principles. Through mentorship, it is expected that the BUMKal Sambirejo printing unit will not only be able to improve efficiency and productivity but also contribute positively to the environment and community. The conversion of paper waste into value-added products, the development of innovative product designs, and the improvement of financial transparency are some examples of efforts made to achieve this goal. This community service program is expected to strengthen the role of BUMKal Sambirejo as a driving force for sustainable development at the local level. Thus, the people of Sambirejo can feel the more tangible benefits of BUMKal's existence, both in terms of improved economic welfare and improved quality of life.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search