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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi : Journal of Economic Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Pengabdian Masyarakat AbdiMas Journals of Ners Community International Journal of Nursing and Health Services (IJNHS) GEMA EKONOMI Journal of Multidisciplinary Academic Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) PREPOTIF : Jurnal Kesehatan Masyarakat The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Journal of Nursing and Public Health (JNPH) Jurnal Health Sains Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Abdimisi Interdisciplinary Social Studies Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Golden Ratio of Finance Management Formosa Journal of Science and Technology (FJST) Journal of Hospital Management Amkop Management Accounting Review (AMAR) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Inovasi Kesehatan Global International Journal of Health and Medicine Management Dynamics: International Journal of Management and Digital Sciences Global Management: International Journal of Management Science and Entrepreneurship Jurnal Cinta Nusantara

MF. Arrozi Adhikara

Universitas Esa Unggu

Author-ID : 219145

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PRESEPSI AUDITOR DAN USERS TERHADAP LAPORAN AUDIT DAN LAPORAN REVIEW MF.ARROZI ADHIKARA
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The main focus of this studi to examine the extent of audit and review expectation gap in existence in Indonesia by primally considering the differences between the expectations users of audited and review financial reports with auditor’s perceptions of their role about responsibility, reliability, and decisions usefulness. That is the reasonableness aspect of gap. Analysis were based on 278 respondens in three cluster sampling were auditor, investor, and management. Hipotesis testing used Mann-Whitney test to knew expectation gap auditor with users were investor and management. The result found evidence of a wide expectation gap in Indonesia in the first areas of auditor responsibility for auditor is responsible for detecting all fraud, auditor is not responsible for preventing fraud, and auditor doesn’t exercise judgement in the selection of review/audit procedures. Second, the areas of statement reliability for users have absolute assurance that financial statement contain no material misstatements, auditor doesn’t agree with accounting policies used in the financial statements, the financial statements give a true and fair view. Third, the areas of statement decision usefulness for audited/reviewed financial statement are not useful for making decisions. The result strongly support improving decision making by financial statement users. This result had shown expectation gap between auditor with investor and management in Indonesia.

Revisi Keyakinan atas Sinyal Informasi Akuntansi MF. Arrozi Adhikara
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the behavior of securities analysts’ beliefs revision in the valuation of shares which is determined by the sinyal quality of accounting information, unsystematic risk perception, and market risk as a measure of environmental uncertainty.This study uses explanatory-causal approach. Type of data is primary data and the collection method is a survey. The dimension of time used is one shot study. The respondents were securities analysts and the unit of analysis is the individual. Data analysis used Structural Equation Modeling (SEM) with AMOS.This study shows that the usefulness of accounting information has a positive influence on the beliefs revision and perceptions of risk and subjectivity of the return. Meanwhile, perception of risk has a negative influence on the subjectivity of the return. Furthermore, environment uncertainty has no influence on beliefs revision and subjectivity of the return. In addition, beliefs revision has a positive influence on subjectivity of return.Study findings indicate that signal quality of accounting information has information content; securities analysts have high confidence, prudent, disjunction attitude, volitional, sophisticated, rational behavior, and preferences of risk averter.Keywords: usefulness of accounting information, beliefs revision, perceptions of risk, environment uncertainty, subjectivity of return.

The Importance of Job Satisfaction in Mediating Employee Retention at Dewi Sri Hospital Fahad Fahad; MF Arrozi Adhikara; WD Purwati
International Journal of Nursing and Health Services (IJNHS) Vol. 4 No. 6 (2021): 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.v4i6.499

Introduction: Employee retention is an effort to maintain to stay in the organization to achieve the goals of the organization. Employee retention is said to be good if a company can retain its potential employees to remain loyal to the company for a longer period. Several factors affect employee retention, including workload, job satisfaction, and burnout. Objective: The study aimed to analyze the effect of workload on employee retention with burnout and job satisfaction as intervening factors at Dewi Sri Hospital. Method: A quantitative analytic with a cross-sectional design approach was applied in this study. approach was applied in this study. A total A total of 224 samples were selected based on the inclusion criteria. were selected based on the inclusion criteria. Results: The results found that Workload, Burnout, and Job Satisfaction were significantly effect on staff performance. Conclusion: The employee retention among staff by managing the workloads to prevent fatigue and burnout and increase job satisfaction. Recommendation: Further study need to conduct the similar study with expand the method and different setting to ensure the feasibility of the study

Creative Accounting: Apakah Suatu Tindakan Ilegal? MF. Arrozi Adhikara
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p109-135

AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.

Communication Effectiveness of Doctors and Patients, Loyalty, Word of Mouth, On Repurchase Intentions at District Public Hospital Tangerang, Indonesia Rini Handayani; Endang Ruswanti; Mohamad Reza Hilmy; MF. Arrozi Adhikara
Journal of Multidisciplinary Academic Vol 5, No 4 (2021): Science, Engineering and Social Science Series
Publisher : Penerbit Kemala Indonesia

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The dynamic state of society and the economy is sufficient, and the ease of access to information also influences patients’ choice of health care providers. The delivery of information between patients has a strong influence on the determination of the choice of service facilities that provide health services, due to service satisfaction and loyalty felt by the patients themselves, which will lead to the desire or intention to choose and reuse services in the hospital. The purpose of this study is to examine the impact of effective communication, patient loyalty, Word of Mouth on the intention to return to the Tangerang District General Hospital. A total of 105 patients were included in this quantitative study. Structural Equation Modelling analysis tool with Path Analysis statistical test was used in this study. The results showed that the effective communication between doctor and patient has a significant positive effect on patient loyalty. The influence of Word of mouth has direct impact on the intention to visit the hospital. Without word of mouth, effective communication and patient loyalty towards the wish to return to the hospital are possible.

Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Kinerja Perawat Rumah Sakit Cinta Kasih Tzu Chi dengan Motivasi Kerja Sebagai Variabel Intervening Suriadi Suriadi; MF. Arrozi Adhikara; Andry Andry
Jurnal Health Sains Vol. 3 No. 4 (2022): Jurnal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v3i4.480

Excellent service quality needs to get the main attention in the provision of services in hospitals, for that it is important to improve the performance of nurses as the spearhead of service. This study aims to analyze the effect of compensation and work environment on the performance of nurses at Cinta Kasih Tzu Chi Hospital with work motivation as an intervening variable. This research is a quantitative study with hypothesis testing, carried out in October 2021 - December 2021 with a total of 118 nurses as respondents. Hypothesis testing using path analysis structural equation model (Structural Equation Model. The results show that compensation, work environment and work motivation have a significant effect on nurse performance. Partial test results are as follows: compensation has a significant positive effect on work motivation, work environment has a significant positive effect on motivation work, compensation has a significant negative effect on nurse performance, work environment has a significant positive effect on nurse performance, and work motivation has a significant positive effect on nurse performance.The results of this study are in line with the theory expressed by Bernaddin and Russel (1993) about factors that can affect performance. employees include work motivation and factors that can affect work motivation include compensation and work environment Managerial implications: hospital management needs to improve the employee remuneration system, develop a reward system in the form of intrinsic compensation and improve the hospital governance system that refers to improving the work environment

Job satisfaction and turnover intention among public sector nurses: Is workload and burnout the issue? Lenny Dwinijanti; M. F. Arrozi Adhikara; Rokiah Kusumapradja
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

The growing rate of nurse turnover is unavoidable and inevitable. Nursing considered one of the most stressful occupations in the health industry. Unfortunately, there are limited studies published in Indonesia that explain this phenomenon among clinical nurses. This study aims to describe the nurse job satisfaction and turnover intention at public hospitals from workloads and burnout perspective. The design used in this study was quantitative with the survey approach. The data were collected by using simple random sampling from the hospital (cluster B) nurses with the total participant was 190 nurses. The result of this study shows that workload and burnout affect job satisfaction directly. The mediator role of job satisfaction in the effect of workload and burnout on turnover intention is significantly proved. Interestingly, this study failed to prove the effect of workload on turnover intention which means that although many nurses experienced a heavy workload, the majority of nurses in this study feel that the workloads are still reachable or even low due to their young aged. They tend to keep the job since it’s difficult to find any other opportunities. They will intend to leave their job only if they experienced a greater level of burnout and disenchantment.

The Benefits of Accounting Information On The Intention of Stocks Selections In Indonesia Stock Exchange (IDX) Mf. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: This research objective is to both examine and provide empirical evidence concerning analysts' decision-making intentions in choosing stocks at the Indonesian stock exchange by using accounting information. This research uses a causal-explanatory approach in examining the analysts' intentions on selecting stocks. This research uses primary data with questionnaire-surveys and adopts single study. In explaining the analysts’ intentions, this research uses a causal-explanatory approach. This research shows that the benefits of accounting information (1) positively affect beliefs revisions; (2) positively affect unsystematic risk perceptions; (3) positively affects the intention of stock selections; (4) positively affect the intention of stock selections; (5) positively affect the intention of stock selections; (6) negatively affects the intention of stock selections; and (7) positively affect the intention of stock selections. Further, this research also finds that securities analysts behaved sophistically in analyzing accounting information for decision-making purposes. Accounting information has characteristics (i.e., relevant, reliable, and fair) that in alignment with the interests of its users. The intention for stock selection is driven by the knowledge and experiences of both the respondents as well as other people. This condition shows that there is a halo effect surrounding the intention for stock selections that come from people that other than respondents (e.g., respondents' colleagues). Therefore, securities analysts tend to act prudence, sophisticated, volitional, and risk neutral.Abstrak: Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris tentang niat pengambilan keputusan analis dalam memilih saham di bursa efek Indonesia dengan menggunakan informasi akuntansi. Penelitian ini menggunakan pendekatan kausal-explanatory dalam menguji niat analis untuk memilih saham. Penelitian ini menggunakan data primer dengan survei kuesioner dan mengadopsi studi tunggal. Dalam menjelaskan niat analis, penelitian ini menggunakan pendekatan penjelasan kausal. Penelitian ini menunjukkan bahwa manfaat informasi akuntansi (1) secara positif mempengaruhi revisi keyakinan; (2) secara positif mempengaruhi persepsi risiko yang tidak sistematik; (3) secara positif mempengaruhi niat pemilihan saham; (4) secara positif mempengaruhi niat pemilihan saham; (5) secara positif mempengaruhi niat pemilihan saham; (6) secara negatif mempengaruhi niat pemilihan saham; dan (7) secara positif mempengaruhi niat pemilihan saham. Selanjutnya, penelitian ini juga menemukan bahwa analis sekuritas berperilaku secara canggih dalam menganalisis informasi akuntansi untuk tujuan pengambilan keputusan. Informasi akuntansi memiliki karakteristik (yaitu, relevan, andal, dan adil) yang selaras dengan kepentingan penggunanya. Niat untuk pemilihan saham didorong oleh pengetahuan dan pengalaman baik dari responden maupun orang lain. Kondisi ini menunjukkan bahwa ada efek halo yang mengelilingi niat untuk pemilihan saham yang berasal dari orang-orang yang selain responden (misalnya, rekan responden). Oleh karena itu, analis sekuritas cenderung bertindak bijak, canggih, kehendak, dan risiko netral.

IMPLEMENTATION ANALYSIS OF INA-CBG's CLAIMS IMPLEMENTATION OF QUALITY CONTROL AND COST CONTROL AT TARUMAJAYA HOSPITAL, BEKASI IN 2021 Taufiq; R. Fresley Hutapea; Muhammad Fachruddin Arrozi Adhikara
Jurnal Health Sains Vol. 3 No. 8 (2022): Jurnal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v3i8.562

The National Health Insurance whose implementation began in January 2014 made changes to the payment system from the Retrospective Paymant System to the Prospective Payment System with INA-CBG's rates. The implementation of JKN INA-CBG's is a fundamental problem so Tarumajaya Hospital Bekasi must make efforts to achieve quality and cost control. The purpose of this study was to determine the efforts taken by the hospital regarding the difference in outpatient service hospital rates with INA-CBG's rates. The research method was carried out quantitatively and qualitatively. The results of the study indicate that the implementation of JKN at Tarumajaya Hospital Bekasi has been carried out well, but there are still some things that are expected and must be improved. Human resources at Tarumajaya Hospital Bekasi in carrying out the JKN program are still not optimal in terms of quantity and quality, due to the lack of availability of human resources for specialist doctors, clinical pathology specialists, radiology specialists, urology specialists at Tarumajaya Hospital Bekasi is one of the problems faced and can hinder program implementation. JKN, even though it is really needed by the surrounding community because it is far from other health services and will affect the health services at Tarumajaya Hospital Bekasi. The facilities and infrastructure of the Tarumajaya Bekasi Hospital are still lacking in providing health services, including the availability of medical devices and facilities such as hemodialysis, special room facilities and operating rooms, only one is available, as well as the availability of rooms that are still limited so patients must be referred. External factors such as cross-sectoral roles are still less concerned with their role in JKN, seen from the role of the Regional Government which is difficult to meet because they are busy with other matters, as well as the Health Office because of the existence of JKN. if other problems have to deal with BPJS.

Advisory Laporan Keuangan dan Taxation untuk Peningkatan Kepatuhan Perpajakan Adrie Putra; M.F Arrozi Adhikara; Sugiyanto Sugiyanto; Jatmiko Jatmiko
Abdimisi Vol 3, No 2 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i2.23668

Preparation of financial reports, as a tool for analyzing financial performance that can provide information about financial position, as well as filling and reporting of Annual Income Tax Returns for Individual Taxpayers requires special attention for all tax objects, whereas taxpayers are obliged to calculate and deposit taxes, as well as fill and report the Annual Personal Income Tax Return (OP) no later than March 31st of the following year.The purpose of this Community Service (PKM) is to provide assistance to employees of all taxpayers and partners in preparing financial reports as well as filling and reporting the Annual Income Tax Return for Individual Taxpayers 1770 SS using e-filing. This is in order to provide a solution for the tax object for partners to carry out their obligations as individual taxpayers. The output target to be achieved is to be included in the national proceedings as a presenter. The method used in this activity is the material training method, namely the preparation of basic financial reports using basic applications and filling and reporting of the 1770 SS Annual Income Tax Return for Individual Taxpayers using e-filing. The implementation of this activity is recorded in a learning video and softcopy of the material to the participants

Co-Authors Adityarini, Danuta Adrie Putra Agus Munandar Alfira Ulfa Anastina Tahjoo Andry Andry Andry Andry ANDRY, ANDRY Anugrah, Faisal Arham Irzan Chooky Novalino Christophera R Lucius CSP Wekadigunawan Danuta Adityarini Deny Erfin Dihin Septyanto Dwinijanti, Lenny Elvina. R. M Endah, Nur Jannah Endang Ruswanti Erish Harry Angkat Erry Yudhya Mulyani F, Dewi Diah Fachturohman, Mochamad Arfan Fahad Fahad Fatia Maulida Febriarukmini, Rumbita Feni Endah Trisnawati Ferry Ferdian Nugraha Guntur Desar Dwiputra Handayani, Sri Harahap, Riska Anjla Indah Nurpala, Siti Hardiyati Irianto, Sugeng Eko Jatmiko Jatmiko Jatmiko, Jatmiko Kemala Rita Kristanti M., Novera Kristanti M., Novera Kurnia Ramadhan KUSMAPRADJA, ROKIAH Kusumapradja, Rokiah Kusumapradja, Rokiah Lenny Dwinijanti Luciana Indah Permatasari Lucki Lucki Maslichah, Maslichah Mochammad Adam Eldi Mohamad Reza Hilmy Mulyanah Mulyanah Mulyanah, Mulyanah Musaida, Musaida Namira Azzahra Nofiarni, Nofiarni Nofierni, Nofierni Novadiana, Novadiana Nur Diana Nur Diana Permatasari, Luciana Indah R. Fresley Hutapea R. M, Elvina. Rahmawati, Wawah Reza Fadhilla Rian Adi Pamungkas Rina Anindita Rina Mutiara Rina Wahyuni Rini Handayani Rizaldi, Fredy Rosida Siboro Royhisar Martahan Simanungkalit Rumbita Febriarukmini sandra dewi Santowijaya, Alfadli Sapto Jumono Saputra, Sugiyono Selfie, Selfie Setyati, Ritta Setyati, Ritta Silviana Mustikawati, Intan Solly Aryza Sri Handayani Sudarwan, Sudarwan Sugiyanto - Sugiyanto, Sugiyanto Suharna, Jaka Supriyantoro Supriyantoro Suriadi Suriadi Susanthy, Adhita Taufiq Tirtayasa, Charli Otman Ummanah Ummanah, Ummanah Victor Livinus Victor Livinus, Victor Wahidi, Kemala Rita Wahyuni Dian Wahyuni, Yulia Wardani, Isma Prasetya WD Purwati Wekadigunawan, CSP Wenny Widodo, Agung Mulyo

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