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

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) Septyanto, Dihin; Adhikara, MF. Arrozi
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

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.
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.
Analisis Efektivitas Biaya Seksio Sesarea Metode Eracs Dan Non-Eracs Pada Pasien Bpjs Kesehatan Selfie, Selfie; Arrozi, MF; Silviana Mustikawati, Intan
Journals of Ners Community Vol 14 No 2 (2023): Journals of Ners Community
Publisher : Fakultas Ilmu Kesehatan Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/jnerscommunity.v13i2.2782

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan efektivitas biaya operasi seksio sesarea antara metode Eracs dan Non-Eracs pada pasien BPJS Kesehatan di RS Krakatau Medika IHC Cilegon. Desain penelitian yang digunakan adalah potong lintang dengan metode analisisnya yang bersifat kuantitatif komparatif, dimana efektivitas biaya dilakukan analisis dengan metode Average Cost Effectiveness Ratios (ACER). Terdapat 2 kelompok sampel penelitian, yaitu kelompok pertama; 25 pasien yang dilakukan seksio sesarea metode Eracs dan kelompok kedua; 25 pasien yang dilakukan seksio sesarea metode Non-Eracs. Penelitian ini menunjukkan bahwa terdapat perbedaan rerata biaya operasi seksio sesarea antara metode ERACS dan Non-ERACS. Biaya operasi seksio sesarea lebih rendah pada kelompok dengan metode ERACS secara signifikan (p<0,05). Juga didapatkan bahwa operasi seksio sesarea metode ERACS lebih cost effective dibandingkan dengan metode Non-ERACS. Implikasi hasil penelitian terdiri dari implikasi teoritis dan implikasi praktis. Berdasarkan hasil analisis yang dilakukan bahwa operasi seksio sesarea metode ERACS lebih cost effective dibandingkan dengan metode Non- ERACS. Hal ini dapat digunakan sebagai pertimbangan dalam mengambil keputusan dan kebijakan yang sesuai dengan kendali mutu dan kendali biaya pada pasien dengan penjaminan BPJS Kesehatan, sehingga dapat disarankan pada pasien yang direncanakan persalinan secara operasi seksio sesarea agar dipilih metode ERACS.
Pengaruh Persepsi Manajemen Perubahan Terhadap Kinerja Dokter Dengan Gaya Kepemimpinan Transformasional Dan Resistensi Sebagai Variabel Intervening R. M, Elvina.; Arrozi Adhikara, M.F; Kusumapradja, Rokiah
Journals of Ners Community Vol 14 No 2 (2023): Journals of Ners Community
Publisher : Fakultas Ilmu Kesehatan Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/jnerscommunity.v13i2.2877

Abstract

Kinerja dokter tidak dapat dinilai secara umum karena menyangkut outcome klinis pasien terhadap pelayanan yang diberikan. Manajemen perubahan merupakan strategi yang digunakan untuk mempertahankan posisi RS dalam dunia bisnis saat ini, jika manajemen perubahan tidak dipersiapkan dan dikelola dengan baik, akan menyebabkan resistensi dan berpengaruh terhadap kinerja, terutama bila tanpa dukungan pemimpin yang memiliki gaya kepemimpinan transformasional. Tujuan dari penelitian ini untuk menganalisis pengaruh manajemen perubahan terhadap kinerja dokter yang dimediasi oleh gaya kepemimpinan transformasional dan resistensi. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif dalam bentuk penggunaan kausalitas hipotesis terhadap 62 dokter yang bekerja minimal 1 tahun sebelum terjadinya manajemen perubahan. Metode analisis data yang digunakan adalah Three Box Method dan analisa jalur. Pada penelitian ini didapatkan persepsi manajemen perubahan memiliki pengaruh negatif dan signifikan terhadap kinerja dokter, persepsi manajemen perubahan tidak berpengaruh signifikan terhadap gaya kepemimpinan transformasional, persepsi manajemen perubahan berpengaruh positif dan signifikan terhadap resistensi, gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja dokter, resistensi berpengaruh positif dan signifikan terhadap kinerja dokter, gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap resistensi dan persepsi manajemen perubahan berpengaruh positif signifikan terhadap kinerja dokter jika dimediasi oleh gaya kepemimpinan transformasional dan resistensi sebagai variabel intervening
Work Engagement as a Mediator of Organizational Citizenship Behavior towards Patient Safety Culture at Hospital X Jakarta Novadiana, Novadiana; Arrozi, MF; Indrawati, Ratna
Formosa Journal of Science and Technology Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i3.8606

Abstract

The aim of this research is to obtain empirical evidence of the influence of psychological capital and organizational citizenship behavior on patient safety culture with work engagement as an intervening variable. This research uses an explanatory causality method with. The population of all health workers at Hospital X Jakarta is 108 people. The sampling technique uses the Non-Probability Sampling method, by distributing questionnaires to all samples, which are then analyzed using Structural Equation Modeling (SEM). The test results show that psychological capital, organizational citizenship behavior, and work engagement simultaneously influence patient safety culture at RS X Jakarta. Psychological capital and work engagement have been proven to influence patient safety culture. However, organizational citizenship behavior has no effect on patient safety culture at Hospital X Jakarta. Psychological capital and organizational citizenship behavior have a significant effect on work engagement at RS X Jakarta. Work engagement is proven to be a mediator in the influence of organizational citizenship behavior on patient safety culture. The novelty of this research is a study contribution to fill the gap that occurs from work engagement as a mediation from Organizational Citizenship Behavior to Patient Safety Culture
Work Culture, Workload, and Job Satisfaction Intervening a Public Hospital Nurses’ Performance Adhikara, Arrozi; Rahmawati, Wawah; Musaida, Musaida
Interdisciplinary Social Studies Vol. 1 No. 11 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i11.274

Abstract

Based on preliminary data taken by researchers, with 15 nurses at BA Tangerang Public Hospital, from the questionnaires distributed, in the aspect of job satisfaction nurses obtained results that all nurses filled in at least 1 indicator of dissatisfaction, namely 80% dissatisfied in terms of salary, 60% dissatisfied in terms of job promotion and 6% dissatisfied in terms of supervision.  In terms of workload, 4 nurses did not report workload issues, and 11 nurses, or 73 percent, reported workload issues. Specifically, 81 percent of respondents reported that their working hours increased during each shift, 27 percent reported that the shifts were too long, 9 percent reported receiving duplicate tasks, 9 percent worked in confined spaces, and 9 percent worked in uncooled rooms. In the aspect of Work Culture, it was found that 87% had a good work culture and 13% had work culture problems. In the aspect of nurse performance, it was found that 20% of nurses had performance problems. To analyze the influence of work culture, workload, and job satisfaction on the performance of nurses at BA Tangerang Public Hospital. The research method uses an exploratory causality research design conducted on 130 respondents. The results of the study show that Work Culture, Workload, and Job Satisfaction have a significant influence on the performance of nurses at BA Tangerang Public Hospital.
The Influence of Organizational Trust and Job Satisfaction on Patient Safety Culture with Interprofessional Collaboration as an Intervening Variable Kurnia Ramadhan; MF Arrozi Adhikara; Sandra Dewi
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 4 (2025): November: International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i4.437

Abstract

The implementation of patient safety culture in hospitals remains a significant challenge, often leading to adverse events. Establishing a strong patient safety culture requires effective interprofessional collaboration among healthcare professionals to deliver patient-centered care. However, factors such as organizational distrust and job dissatisfaction continue to hinder collaborative efforts and negatively affect the quality of care and patient safety outcomes.This study aims to examine the influence of organizational trust and job satisfaction on patient safety culture, with interprofessional collaboration serving as an intervening variable at MP hospital.  This quantitative associative research used a causal approach involving 93 inpatient nurses as respondents. Primary data were obtained through questionnaires using an ordinal scale based on a 4–1 Likert scale. Data processing employed the three-box method, and data analysis was conducted using Structural Equation Modeling (SEM).The results revealed that organizational trust, job satisfaction, and interprofessional collaboration simultaneously and partially influence patient safety culture. Moreover, interprofessional collaboration was found to mediate the relationship between organizational trust, job satisfaction, and patient safety culture.The study concludes that enhancing patient safety culture can be achieved by strengthening organizational trust and job satisfaction through effective interprofessional collaboration. Hospitals should develop supportive systems that foster care and concern among staff, enhance conflict management, improve performance appraisal mechanisms, and promote open, effective communication across all professional groups involved in patient care. These strategies can create a safer, more collaborative, and high-quality healthcare environment
IPTEKS PELATIHAN STRUCTURAL EQUATION MODELING PADA MAHASISWA MAGISTER PERGURUAN TINGGI SWASTA DI JAKARTA BARAT Adhikara, Muhammad Fachruddin Arrozi; Lucius, Christophera R; Handayani, Sri; Sugiyanto, Sugiyanto; Endah, Nur Jannah
Jurnal Pengabdian Masyarakat AbdiMas Vol 12, No 2 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v12i2.10377

Abstract

Abstract This report identifies competency gaps for postgraduate students in social sciences, education, and management in applying Structural Equation Modeling (SEM) with AMOS software, which stems from weak statistical foundations—including understanding confirmatory factor analysis (CFA), pathway analysis, and goodness-of-fit index interpretation—as well as limited access to formal training and academic mentoring. This condition has implications for the inability to overcome technical problems such as multicollinearity, model imitation without conceptual understanding, and delay in completing studies. As a solution, training based on an integrative approach was implemented through lecture-based learning, hands-on workshops, and project clinics for three days which were designed applicatively using scaffolded learning and problem-based learning methods. The evaluation of the program showed significant success with a 35% increase in participants' understanding based on a comparison of pre-test and post-test, as well as 85% active participation, despite the technical constraints of AMOS licensing. The sustainability of the program is ensured through online discussion forums and monthly follow-up sessions. Development recommendations include training level stratification and implementation of blended learning, provision of pre-training modules, and institutional collaboration for licensing access, which collectively expect to improve participants' academic quality and career prospects on an ongoing basis. Keywords: training, problem based learning, think-aloud protocol AbstrakLaporan ini mengidentifikasi kesenjangan kompetensi mahasiswa pascasarjana ilmu sosial, pendidikan, dan manajemen dalam mengaplikasikan Structural Equation Modeling (SEM) dengan software AMOS, yang bersumber dari lemahnya fondasi statistik—meliputi pemahaman confirmatory factor analysis (CFA), analisis jalur, dan interpretasi indeks goodness-of-fit—serta terbatasnya akses pelatihan formal dan pendampingan akademik. Kondisi ini berimplikasi pada ketidakmampuan mengatasi masalah teknis seperti multikolinearitas, peniruan model tanpa pemahaman konseptual, serta keterlambatan penyelesaian studi. Sebagai solusi, diimplementasikan pelatihan berbasis pendekatan integratif melalui lecture-based learning, hands-on workshop, dan project clinic selama tiga hari yang dirancang secara aplikatif dengan metode scaffolded learning dan problem-based learning. Evaluasi program menunjukkan keberhasilan signifikan dengan peningkatan pemahaman peserta sebesar 35% berdasarkan perbandingan pre-test dan post-test, serta partisipasi aktif 85%, meskipun menghadapi kendala teknis lisensi AMOS. Keberlanjutan program dijamin melalui forum diskusi online dan sesi follow-up bulanan. Rekomendasi pengembangan mencakup stratifikasi level pelatihan, implementasi blended learning, penyediaan modul pra-pelatihan, dan kolaborasi institusional untuk akses lisensi, yang secara kolektif diharapkan dapat meningkatkan kualitas akademik dan prospek karir peserta secara berkelanjutan. Kata Kunci: pelatihan,  problem based learning, think-aloud protocol
Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm Rizaldi, Fredy; Arrozi, Muhammad Fachruddin
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.628

Abstract

Purpose: This study investigates whether ESG disclosure and profitability affect the value relevance of accounting information proxied by Tobin’s Q in coal firms, analyse the Green Investment Policy (GIP) moderation role. It aims to show the ESG efforts and “green” capital allocation uncertainty into higher market valuation in an emission-intensive sector. Method: Archival coal companies analysis listed on the Indonesia Stock Exchange (IDX) for 2019–2024. Data collected from annual and sustainability reports. The empirical with panel data regression and moderated regression analysis (MRA) using interaction terms (ESG × GIP; Profitability × GIP), also robust standard errors in ensuring the inference in heteroskedasticity. Findings: ESG disclosure not statistically significant in influencing firm value, either directly or through interaction with Green Investment Policy (GIP). Meanwhile, the interaction between Profitability and GIP is positive and significant, indicating that profits connected to credible green investments are more favourable valued by the market. This suggest that investors prioritize the quality of profit deployment within a sustainable and verifiable framework, rather than merely the total amount of profits. In accounting terms, integrating profitability with credible green investment produces stronger value signals, reflected in higher Tobin’s Q. Novelty/Value: The study redefines value relevance by emphasizing the profits distribution for verifiable green investment than ESG disclosure alone. The study underlining mixed evidence on ESG with the financial performance grows to be value-relevant in relation with credible GIP. The results provide managers, investors, and policymakers to align financial and sustainability objectives in emission-intensive industries.
Co-Authors Adityarini, Danuta Adrie Putra Agus Munandar Alfira Ulfa Anastina Tahjoo Andry Andry Andry Andry Andry Andry ANDRY, ANDRY Anugrah, Faisal Arham Irzan 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 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 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 RATNA INDRAWATI 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 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