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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika JIKA: Jurnal Ilmu Keuangan dan Perbankan Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi E-Jurnal Akuntansi TSM Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Helmy Adam
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYZING FACTOR INFLUENCE RESTAURANT AWARENESS TO PAY RESTAURANT TAX IN MALANG Prananda, Harya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research used to know about the restaurant owner compliance paying tax. This research uses descriptive and quantitative method within restaurant sample in Malang, to calculating the restaurant owner compliance paying tax.  To calculate the level of compliance paying restaurant tax using four factor like tax law, counseling, sanction and awareness to pay the tax. The result of this research is the compliance paying restaurant influence in two significant factor like tax law and awareness restaurant owner to compliance paying tax. In the other side counseling and sanction of tax didn’t significant factor to compliance paying tax   Keywords: Tax, compliance paying tax, awareness paying tax
THE ANALYSIS OVER IMPLEMENTATION RATE OF THE FLEXIBILITY OF THE FINANCIAL MANAGEMENT PATTERN IN LOCAL PUBLIC SERVICE AGENCY (Case Study at Local Public Hospital of Kediri Regency) Ayuingtyas, Anissa Putri; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of research is to understand the implementation rate of the flexibility of financial  management pattern in  local public service agency (PPK- BLUD)  at  Local  Public  Hospital  of  Kediri  Regency (RSUD  Kabupaten  Kediri). Method of research is qualitative descriptive with case study approach at RSUD Kabupaten Kediri. Data collection technique involves interview, observation and documentation. Result of research indicates that after RSUD Kabupaten Kediri is given assignment of PPK-BLUD in 2010 and implementing PPK-BLUD in 2013, the income of hospital is arising quite significant and punctual to fulfill the short-term obligation. Flexibility practiced by RSUD Kabupaten Kediri can be found in some managerial  matters  such  as  income,  expense,  employee,  payable/receivable,  the supply of goods and services, and the establishment of supervisory board. However, the Hospital is not seemingly flexible for service tariff, remuneration, investment and asset management. It is because RSUD Kabupaten Kediri is not maximizing the use of BLUD flexibility. The implementation of PPK-BLUD flexibility at RSUD Kabupaten Kediri is still impaired. The lacking of synergic understanding about the implementation of BLUD flexibility between the Government of Kediri Regency and RSUD Kabupaten Kediri has caused the Hospital to hesitate from practicing the flexibility.   Keywords: Local Public Service Agency, Flexibility, Local Financial Management Pattern, Hospital
The Implementation of Activity Based Costing to Determine Cost of Service Sold (Case Study at X Guesthouse Malang) Astrini, Harfina Aulya; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Rates are the main financing models in service companies like Guesthouse or hotel. Determination of tariffs service becomes a fundamental decision. The huge costs to be one factor in determining the tariff for rooms, food and beverages and meeting packages at UB Guesthouse. This research is descriptive case study design and data analysis using quantitative descriptive analysis. The unit of analysis in this study is the UB Guesthouse Malang. The purpose of this study was to compare the results of calculations using the Activity Based Costing with prices from management. Therefore, the results of calculation of the room rate, food and beverages and meeting packages Activity Based Costing system have significant differences. The conclusion  is the differentiation is using activity based costing get the accurate cost and efficiency cost, so management can arrange the strategies to improve the profit.   Keywords: Activity Based Costing, COGS, Cost Driver, hotel
Pengaruh Karakteristik Pemerintah Daerah Dan Temuan Audit BPK RI Terhadap Kinerja Pemerintah Daerah Adinafa, Moniq; Adam, Helmy
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to examine the influence of the characteristic of local government (size, level of wealth, dependence level, and government expenditure) and audit finding to performance of local government. Local government performance is measured by scores on the evaluation of local government performance (EKPPD). Population of this research is all the Local Government Provinces/district/cities which performance of local government had been evaluated by Ministry of Home affair in 2012. Total sample are 491 local government using purposive sampling. Result of this research indicate that size and level of wealth have significant positive influence on the performance of local government, level of dependence and government expenditure have no significant influence on the performance of local government. While audit findings have significant negative influence to the performance of local government in Indonesia. The results of this research could be used as a reference literature on performance of local government.   Keywords: characteristic of local government, audit finding of The Audit Board of Republic Indonesia, the performance of local government, local government organizers report (LPPD), evaluation of local government performance (EKPPD).  
PENGARUH KUALITAS DIPA DAN AKURASI PERENCANAAN KAS TERHADAP KUALITAS PENYERAPAN ANGGARAN PADA SATKER WILAYAH KPPN MALANG Ratih Seftianova; Helmy Adam
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i1.232

Abstract

This research is purposed to analyze the influence of quality of DIPA (Budget Implementation Document) and the accuracy of cash forecasting to budget absorption quality of working unit in the KPPN Malang's working area. This research is a survey research which was conducted by distributing questionnairies and collecting secondary data. The questionnaire was distributed to every financial functionary and staf at working unit in the KPPN Malang’s working area. While, secondary data was obtained from the acts and reports of KPPN Malang. Working unit in the KPPN Malang’s working area was sampled by simplerandom sampling method to get high level of generalizability of all the population. Hypotheses testing used multiple regression analysis. The result of research shows that quality of DIPA positively affects to the budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period. While, accuracy of cash forecasting does not affect budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period.
A Performance Analysis Of The Veterinary Teaching Hos-pital Of Universitas Brawijaya Using The Balanced Score-card Method Ayu, Sherinda; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to describe the performance of RSHP UB using the Balanced Scorecard. This study applies a quantitative approach, using primary data from RSHP UB Financial Statements for 2021 to 2023, inpatient data for 2021 to 2023, and other sources. The results of this study exhibit that the performance of the RSHP UB is categorised as moderate or fairly good (BB category) with a total score of 49%. Based on the results of the analysis, from a financial perspective, RSHP UB does not show good performance; from a customer perspective, it shows excellent results in customer satisfaction and is fairly good for customer retention and customer acquisition despite the need for improvement; from an internal business perspective, it has reached the ideal level of ALOS but is not suitable in BTO and BOR; and from growth and development perspective, it has obtained a very good result.
Pengaruh Faktor-Faktor Fraud Hexagon terhadap Potensi Kecurangan Laporan Keuangan pada Perusahaan Kesehatan Periode 2020-2024 Rifqo Agrin Humidzar; Helmy Adam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17451

Abstract

Kecurangan laporan keuangan merupakan ancaman serius yang dapat merusak kepercayaan investor dan stabilitas keuangan perusahaan, khususnya pada sektor kesehatan yang tumbuh pesat pasca pandemi namun rentan terhadap manipulasi seperti kasus PT Indofarma Tbk. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh faktor-faktor dalam teori fraud hexagon terhadap potensi kecurangan laporan keuangan menggunakan proksi Dechow F-Score. Desain penelitian ini menggunakan pendekatan eksplanatori kuantitatif dengan teknik analisis regresi logistik. Objek penelitian mencakup sampel sebanyak 19 perusahaan di sektor kesehatan yang terdaftar secara resmi di Bursa Efek Indonesia selama periode pengamatan tahun 2020 hingga 2024, menghasilkan 95 data observasi. Hasil pengujian membuktikan bahwa variabel target keuangan dan ketidakefektifan monitoring memiliki pengaruh negatif terhadap potensi kecurangan laporan keuangan. Di sisi lain, stabilitas keuangan, tekanan eksternal, pergantian direksi, hubungan politik, karakteristik industri, pergantian auditor, dan dualitas CEO terbukti tidak berpengaruh. Implikasi teoritis penelitian ini mendukung teori keagenan mengenai pengawasa. Selain itu, secara praktis mengindikasikan bahwa perusahaan perlu menetapkan target kinerja secara realistis serta memperkuat fungsi dewan komisaris independen guna memitigasi risiko manipulasi laporan keuangan.
EFISIENSI PENGELOLAAN SUMBER DAYA DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024) Irene Florensia; Helmy Adam
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3413

Abstract

This study aims to examine the effect of resource management efficiency on firm value in healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on signaling theory, information on efficiency disclosed through financial statements can serve as a signal to stakeholders regarding a firm’s condition and future prospects. In this study, resource management efficiency is measured using inventory turnover, operating expense ratio, material cost ratio, human resource cost ratio, and cost of goods sold ratio, while firm value is measured using Tobin’s Q ratio. Secondary data in the form of financial statements and annual reports from 26 healthcare companies, resulting in a total of 78 observations, were analyzed using multiple linear regression with IBM SPSS version 25. The results indicate that inventory turnover has a positive effect on firm value. In contrast, the operating expense ratio, human resource cost ratio, and cost of goods sold ratio have a negative effect on firm value, while the material cost ratio does not show a significant effect. These findings suggest that resource management efficiency is associated with firm value in the healthcare sector during the post-pandemic period.
Co-Authors A'yunin, Eka Qurratu Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anandia, Syahla Aisha Anissa Putri Ayuingtyas Anissa Putri Ayuingtyas, Anissa Putri Areta Widya Kusumadewi Areta Widya Kusumadewi Asri Indika Sari Ayu, Sherinda Az Zahra, Tarissa Firdhausya Bambang Tjahjadi Budhialon, Poltak Robert Ekky Febrianti Astuti Erik Dwi Pambudi Evanti Andriani Gregorius Paska Samodra Harfina Aulya Astrini Harfina Aulya Astrini, Harfina Aulya Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Irene Florensia Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Laoh, Raniyah Farah Fatihah Lexuma, Borna Rasta Moniq Adinafa Moniq Adinafa, Moniq Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noorrochmah, Irene Anggiat Noverina Myristika Novi Trisnawati Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Prananda, Harya Pricilia, Agnes Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Ramadhan, Danendra Alif Rasyid, Usmawaty Ratih Seftianova Rifqo Agrin Humidzar Rio Dwie Permana Rolly Indra Sagita Adjani Sari, Kristina Mevita Satmata, Pradhita Adhip Satrio Mangkunegoro Seviana, Via Sukma Aditya Vidia Alif Agrimahera Yulian, Muhammad Rianda