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Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) MF. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.269

Abstract

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Individual investors behavior in decision making on securities investment in Indonesia Stock Exchange (ISE) Dihin Septyanto; MF. Arrozi Adhikara
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.302

Abstract

This study tests the benefits of investment in financial information, sophisticated and rational attitude, and risk preferences of investors on utility maximization in investment decision-making process. This study is clear causality with the survey on the opinions, attitudes, experiences, or characteristics of the study individual subjects. Time dimension is one shot study on 182 investors. Data analysis was done using Structural Equation Modeling (SEM) with AMOS program. It shows that the benefits of financial information does not affect the investment intentions; Subjective norms positively affect the investment intentions; Subjective norms have positiveinfluence on belief revision; usefulness of accounting information has positive influence on the perception of systemic risk; positive belief revision affects investment intentions, and systematic risk perception negatively affect the investment intentions. They become sophisticated investors and irrational because it does not utilize the information in the financial statements of the stock investment decisions. They risk averter because when they have a positive attitude towards risk stocks, investors avoid acting in investment intentions.
IPTEKS BAGI MASYARAKAT KELOMPOK USAHA KRUPUK IKAN CUWE PULAU TIDUNG KECAMATAN KEPULAUAN SERIBU SELATAN Adhikara, MF. Arrozi; Lucius, Christophera R; Jatmiko, Jatmiko
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 05 (2024): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i05.7965

Abstract

Pengabdian masyarakat bertujuan untuk meningkatkan pengetahuan dan ketrampilan dalam perhitungan dan penentuan harga produk krupuk ikan cuwe, serta penyusunan laporan keuangan. Hasil program akan memberi nilai tambah bagi kelompok usaha krupuk ikan cuwe, dalam membantu penentuan harga jual serta pelaporan perpajakan. Metode pelaksanaan pengabdian masyarakat adalah Rapid Rural Appraisal dengan rencana tindak pemberdayaan usaha produksi krupuk ikan cuwe dengan melakukan proses pembinaan dalam pelatihan penyusunan laporan keuangan dan perpajakan. Hasil kegiatan pelatihan dan pendampingan pada kelompok usaha krupuk ikan cuwe aadalah untuk meningkatkan kinerja keuangan UMKM berjalan dengan lancer. Disamping itu, peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi kemajuan usaha mereka. Keywords : pengembangan,  rapid rural appraisal, pelatihan
IPTEKS PENGEMBANGAN DAN PROMOSI PRODUK BAGI MASYARAKAT KELOMPOK USAHA KRUPUK IKAN, IKAN ASIN, DAN DODOL RUMPUT LAUT DI KELURAHAN PULAU TIDUNG KECAMATAN KEPULAUAN SERIBU SELATAN Adhikara, MF. Arrozi; Lucius, Christophera R; Jatmiko, Jatmiko
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 02 (2023): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i02.7394

Abstract

Tujuan utama pengabdian masyarakat adalah melakukan peningkatan ketrampilan dan pengetahuan tentang pengembangan dan promosi produk, distribusi & promosi produk serta manajemen perusahaan yang berguna untuk pengembangan usaha krupuk ikan, kripik ikan dan dodol rumput laut. Hasil program tersebut akan memberikan nilai tambah bagi kelompok usaha krupuk ikan, kripik ikan dan dodol rumput laut dalam membantu meningkatkan hasil-hasil produksinya melalui proses pemasaran yang benar. Metode pengabdian masyarakat menggunakan Rapid Rural Appraisal dengan rencana tindak pemberdayaan usaha produksi krupuk ikan, ikan asin dan dodol rumput laut dengan melakukan proses pembinaan dalam pengembangan produk, serta pendampingan dalam promosi produk. Hasil kegiatan pelatihan pengembangan dan promosi produk krupuk ikan, ikan asin dan dodol rumput laut untuk meningkatkan kinerja UMKM berjalan dengan lancar karena peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi kemajuan usaha mereka. Kata kunci : Pengembangan, promosi, rapid rural appraisal, pelatihan.
PELATIHAN PENYELENGGARAAN MAKANAN DARURAT PADA RELAWAN DI WILAYAH PUSKESMAS PACET, KABUPATEN CIANJUR Mulyani, Erry Yudhya; Arrozi, Muhammad Fachruddin; Ummanah, Ummanah; Wahyuni, Yulia; Fadhilla, Reza; Irianto, Sugeng Eko
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 01 (2023): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i01.7203

Abstract

Penyelenggaraan makanan darurat di lakukan sebagai salah satu upaya penanggulangan kejadian bencana seperti tanah longsor, banjir, gempa bumi, kebakaran, kemarau panjang dan lainnya. Kegiatan ini dilakukan di bulan November-Desember. Mitra dalam kegiatan ini adalah masyarakat korban gempa di wilayah Cianjur yang terletak di Desa Ciherang, Kabupaten Cianjur, Kecamatan Pacet. Adapun subjek utama dalam kegiatan ini adalah relawan yang ditugaskan di Desa Ciherang, Kabupaten Cianjur, Kecamatan Pacet berjumlah 15 peserta dengan latar belakang gizi dan 5 peserta latar belakang non gizi. Kegiatan ini terdiri dari 3 tahapan yaitu sosialisasi, Focus Group Discussion (FGD), dan praktik (observasi). Kegiatan sosialisasi dilakukan selama 60 menit, pemaparan 20 menit dan diskusi 40 menit dengan memberikan materi penyelenggaraan makanan darurat. Kegiatan ini dilakukan berkelompok pada saat pembagian kelompok di lapangan. FGD ini dilakukan selama 30 menit sebelum melakukan pekerjaan dilapangan. Setelahnya, dilakukan evaluasi akhir kegiatan selama 30 menit. Penyelenggaraan dapur umum relawan dengan menyajikan makanan untuk makan utama 3 kali dan 2 kali snack. Malam hari melayani relawan yang secara accidental membutuhkan asupan makan atau minum. Berdasarkan pelatihan didapat adanya peningkatan pengetahuan terhadap manajemen penyelenggaraan makanan darurat untuk tim relawan. Namun demikian, perlu penyesuaian keterbatasan bahan makanan agar dapat memberikan pelayanan makanan darurat yang bergizi seimbang. Kata Kunci : Dapur-darurat, Edukasi, Penyelenggaran-makanan-darurat, Relawan
Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Tenaga Kesehatan Non-PNS Dengan Komitmen Organisasi Sebagai Variabel Intervening Di RS Kanker Dharmais Harahap, Riska Anjla; Wekadigunawan, CSP; Adhikara, MF Arrozi
Journal of Hospital Management Vol 6, No 02 (2023): Journal of Hospital Management
Publisher : Lembaga Penerbitan Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/johm.v6i02.7156

Abstract

Keinginan masyarakat terhadap mutu pelayanan kesehatan yang baik menyebabkan banyak pasien mencari rumah sakit yang dianggap lebih mampu memberikan pelayanan prima. Beberapa faktor yang dapat meningkatkan kinerja adalah kompensasi, linkungan kerja, serta komitmen organisasi. Teknik pengambilan sampel menggunakan Proportional Random Sampling. Populasi dalam penelitian ini adalah tenaga kesehatan non-PNS di RS Kanker Dharmais yang berjumlah 430 orang. Jumlah sampel dalam penelitian ini sebanyak 200 orang tenaga kesehatan non-PNS di RS Kanker Dharmais. Data kemudian dianalisis menggunakan Uji t, uji multivariat dan juga analisis path. Hasil penelitian menunjukkan bahwa secara parsial ada pengaruh kompensasi terhadap komitmen organisasi p<0,05, ada pengaruh lingkungan kerja terhadap komitmen organisasi p<0,05, kompensasi terhadap kinerja p < 0,05, lingkungan kerja terhadap kinerja p<0,05 dan komitmen organisasi terhadap kinerja p<0,05. Dari hasil analisis path didapatkan kesimpulan bahwa ada pengaruh kompensasi dan lingkungan kerja terhadap kinerja tenaga kesehatan non-PNS dengan komitmen organisasi  sebagai  variable intervening di RS Kanker Dharmais p>0,05. Temuan yang didapatkan dari penelitian ini adalah tanpa komitmen organisasi, kompensasi memiliki pengaruh yang sangat besar terhadap kinerja karyawan. Tanpa komitmen organisasi, lingkungan kerja juga berpengaruh cukup besar terhadap kinerja karyawan.
Nurse Resilience in The Covid-19 Pandemic at Palang Merah Indonesia, Bogor Hospital Fachturohman, Mochamad Arfan; Adhikara, MF Arrozi; Wahidi, Kemala Rita
International Journal of Nursing and Health Services (IJNHS) Vol. 5 No. 1 (2022): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v5i1.502

Abstract

Introduction: The nurse's performance was successful in carrying out the task and achieving the stated goals. The performance can be declared excellent and successful if the desired goals can be appropriately performed. Method: The design of this study was a correlational quantitative analytic study with a cross-sectional study design. The analysis technique used structural equation modeling. The sampling technique used probability sampling, namely disproportionate stratified. Measurements in this study used a questionnaire distributed to 210 respondents and a questionnaire that returned several 210 sets of questionnaires. Results: The results showed that quality of work-life, role conflict and work stress were influence to nurse performance; quality of work-life was an influence to work stress; role conflict was an influence to job stress; job stress was an influence to nurse performance; quality of work-life was an influence to nurse performance, and role conflict was an influence to nurse performance. Recommendation: The research implication for management has to improve the nurses’ performance by increasing the quality of work-life and controlling role conflict and work stress so that performance results become better and support achievement.
Effect of Transformational Leadership and Work Stress on Organizational Citizenship Behavior with Organizational Commitment as an Intervening Variable Arrozi, Muhammad Fachruddin; Tirtayasa, Charli Otman; Nofiarni, Nofiarni
International Journal of Nursing and Health Services (IJNHS) Vol. 5 No. 6 (2022): International Journal of Nursing and Health Services (IJNHS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v5i6.683

Abstract

Background. Organizational citizenship behavior (OCB) is defined as behavior that goes beyond formally defined roles and is not stated in the job description. Objective: The study aimed to examine the effect of Organizational Citizenship Behavior (OCB) that are influenced by the Transformational Leadership of the Head of the Inpatient Room, work stress, and nurse organizational commitment simultaneously. Method: This research uses a survey method with an explanatory causality approach. Data was collected by using a questionnaire and tested using Multiple Linear Regression Analysis. Result: Transformational leadership, job stress, and organizational commitment significantly affect organizational citizenship behavior simultaneously. Transformational leadership is the biggest factor. Organizational commitment can mediate the effect of Transformational Leadership and work stress on Organizational Citizenship Behavior. Transformational leadership significantly affects Organizational Commitment, Work Stress significantly affects Organizational Commitment, Organizational Commitment significantly affects Organizational Citizenship Behavior, and Transformational Leadership significantly affects Organizational Citizenship Behavior. Work stress significantly affects Organizational Citizenship Behavior. Implication: This study helps hospital management to promote a more effective work culture through Transformational Leadership training, Organizational Citizenship Behavior of Heads of Inpatient rooms, and a new method of selecting new nurses recruitment by HRD and long-term prosocial improvement for senior employees
Influence of Brand Image and Service Quality, and Word of Mouth for Selecting Fertility Clinic Wenny; Andry, Andry; Arrozi, Muhammad Fachruddin
International Journal of Nursing and Health Services (IJNHS) Vol. 7 No. 5 (2024): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v7i5.798

Abstract

Background: Several factors influence the patient's decision in choosing a hospital such as Brand Image, Service Quality and also from family/friends’ recommendations through Word of Mouth. Objective: The study aimed to analyze the impact of Brand Image and Service Quality on fertility clinic selection decisions with Word of Mouth as an intervening variable. Method: A cross-sectional study was applied in this study. We involved 99 respondents using the purposive sampling technique. The statistically analysis using the path analysis regression model. Result: This study found that Brand Image had no significant influence on the Word of Mouth and did not affect the Clinical Selection. Word of mouth did not significantly mediate the influence of the Brand Image on the Clinic Selection Decision. Conclusion: specific aspects of brand image and service quality such as success rates, patient care, and facilities. Recommendation: hospitals should improve all dimensions of service quality in order to improve the good patients experience. The future study could add some factors associated with intention to use the fertility clinic
Pengaruh Persepsi Manajemen Perubahan Terhadap Kinerja Dokter Dengan Gaya Kepemimpinan Transformasional Dan Resistensi Sebagai Variabel Intervening R. M, Elvina.; Adhikara, M.F Arrozi; Kusumapradja, Rokiah
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Physician performance cannot be assessed in general because it concerns the patient's clinical outcomes to the services provided. Change management is a strategy used to maintain the position of RS in today's business world, if change management is not prepared and managed properly, it will cause resistance and affect performance, especially if without the support of leaders who have a transformational leadership style. The purpose of this study was to analyze the effect of change management on physician performance mediated by transformational and resistance leadership styles. This study is an explanatory research with a quantitative approach in the form of using hypothetical causality on 62 doctors who worked at least 1 year before change management occurred. The data analysis methods used are the Three Box Method and path analysis. In this study, it was found that the perception of change management has a negative and significant influence on doctor performance, the perception of change management does not have a significant effect on transformational leadership style, the perception of change management has a positive and significant effect on resistance, transformational leadership style has a positive and significant effect on doctor performance, resistance has a positive and significant effect on doctor performance, leadership style Transformational has a positive and significant effect on resistance and the perception of change management has a significant positive effect on clinician performance if mediated by transformational leadership style and resistance as intervening variables.