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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
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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Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm Rizaldi, Fredy; Arrozi, Muhammad Fachruddin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4314

Abstract

Growing sustainability awareness and regulatory pressure have encouraged coal companies to adopt ESG disclosure and green investment initiatives. However, empirical evidence on whether these practices enhance firm value remains inconclusive, particularly in emerging markets. Prior studies report inconsistent results regarding the value relevance of ESG disclosure and profitability, while the moderating role of Green Investment Policy (GIP) remains underexplored. Addressing this gap, this study examines the effect of ESG disclosure and profitability on the value relevance of accounting information, measured by Tobin’s Q, and investigates GIP as a moderating variable. Panel data were obtained from coal companies listed on the Indonesia Stock Exchange during 2019–2024 and analyzed using moderated regression analysis with robust standard errors. The findings reveal that ESG disclosure does not significantly affect firm value, either directly or when moderated by GIP. In contrast, profitability moderated by GIP shows a positive and significant effect, indicating that the market values profits more highly when they are strategically allocated to green investments. This study contributes to accounting and sustainability literature by demonstrating that green investment policy strengthens the value relevance of profitability, highlighting the importance of integrating financial performance with substantive sustainability strategies in carbon-intensive industries.
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
Does the Medical Staff Performance are Determined by Altruism Behavior, Intellectual Capital, and Work Motivation? : Apakah Kinerja Tenaga Medis Ditentukan oleh Altruism Behavior, Intellectual Capital, dan Motivasi Kerja? Santowijaya, Alfadli; Adhikara, Muhammad Fachruddin Arrozi; Pamungkas, Rian Adi
Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Vol. 6 No. 11 (2023): November 2023
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/mppki.v6i11.3751

Abstract

Introduction: Performance is determined by intellectual capital, behavioral altruism, and motivations that is directed toward a determined behavior. In practice, it is difficult to describe the action aspect of performance without referring to the outcome aspect. While performance is important as one of the indicators for hospitals for organizational continuity in providing complete services. Objective: This study aims to be able to evaluate the factors that determine the employees’ performance to be able to meet the organizational goals. More specifically, to find out how Altruism and Intellectual Capital affect performance mediated by work motivation. Methods: This study was conducted using primary data, namely by distributing questionnaires to respondents. SPSS and AMOS are used as statistical tools in processing the research data. Results: The results of the study found that the behavior of altruism, Intellectual capital, and work motivation simultaneously affects healthcare performance; altruism behavior affects motivation and performance; intellectual capital has a significant positive effect on motivation and performance; performance is determined by motivation positively but insignificantly; And motivation does not have a mediator role for the influence of altruism and intellectual capital behavior on performance. Conclusion: The Managerial Implications that can be applied by the management of Karya Medika 1 Hospital are by strengthening factors that can increase the employees' performance
The Influence of SI-RS Development and Computer Self-Efficacy on the Implementation of EMR Mediated by Barrier Self-Efficacy at Firdaus Hospital Erish Harry Angkat; MF. Arrozi Adhikara; Wahyuni Dian
Jurnal Cinta Nusantara (JCN) Vol. 1 No. 2 (2023): JURNAL CINTA NUSANTARA
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v1i2.22

Abstract

Health technology transformation is realized through development and utilization technology, digitalization, as well as bio-technology. The implementation of health technology transformation that has been carried out by the Ministry of Health is the enactment of Minister of Health Regulation Number 24 of 2022 concerning Medical Records which requires all hospitals to maintain electronic medical records (EMR) no later than 31 December 2023. The aim of this research namely to analyze the influence of the development of SI-RS and computer self-efficiency on the implementation of EMR which is mediated by self-efficacy barriers at Firdaus Hospital. The research method used is an associative quantitative research method. This research was conducted on medical service and examination officers with a population of 261 people. The sample used was 110 people who were calculated proportionally. This research uses path analysis and regression analysis techniques. The results of this study indicate that the simultaneous development of SI-RS and computer self-efficiency have an effect on the implementation of EMR which is mediated by self-efficacy barriers, partial development of SI-RS has no effect on self-efficacy barriers, computer self-efficiency partially influences barrier self-efficacy, barrier self-efficacy partially influences EMR implementation, SI-RS development partially influences EMR implementation, and computer self-efficacy partially influences EMR implementation.
Work Fatigue as a Mediator in the Influence of Communication and Assertivity on Nurses' Productivity Rosida Siboro; Andry Andry; MF Arrozi Adhikara
Management Dynamics: International Journal of Management and Digital Sciences Vol. 3 No. 1 (2026): January :International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v3i1.510

Abstract

Rapid global environmental changes, especially due to advances in technology and information, have had a significant impact on various sectors of life, including the health sector. In the context of modern health services, hospitals are no longer just places of healing, but also institutions that are required to provide high-quality services, based on patient safety, and are able to adapt to the dynamics of community needs. This change requires a transformation in human resource management, especially related to the interpersonal and psychosocial competencies of nurses as the spearhead of medical services.Purposes:​ to analyze the effect of effective communication and Assertive Attitude on Nurses' Work Productivity in hospitals, with Work Fatigue as a mediating variable.Methods: This type of research is quantitative, using statistical figures to measure the influence of independent variables on dependent variables. The research design is a cross-sectional study.Results: The results of this study indicate that effective communication, assertiveness, and job fatigue collectively significantly influence nurses' work productivity. Communication and assertiveness positively contribute to job fatigue, which in turn affects productivity. Job fatigue is also shown to be a significant mediator in the relationship between communication and assertiveness on work productivity .Conclusion : The importance of strengthening effective communication as a strategy to increase productivity. Organizations need to design communication systems that support openness, transparency, and clarity of information and culture-based assertiveness training, so that employees can express their opinions appropriately without causing resistance in the team.
Influence of Healthscapes and Mimetic Desire on Birthing Place Choice Mediated by Perceived Value Namira Azzahra; MF Arrozi Adhikara; Rokiah Kusumapradja
International Journal of Health and Medicine Vol. 3 No. 1 (2026): January : International Journal of Health and Medicine
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhm.v3i1.598

Abstract

RS at Kemayoran continues to experience low conversion of antenatal care (ANC) patients to delivery services, with a conversion rate of 6.9% in 2024. The maternity ward Bed Occupancy Rate (BOR) also remains below national standards. Preliminary assessments indicate dissatisfaction with the hospital’s healthscape, low mimetic desire reflected in limited recommendations, and suboptimal perceived value. This study examines the effects of healthscape and mimetic desire on childbirth location decisions, with perceived value tested as a mediating variable.Methods: A quantitative cross-sectional study was conducted using Structural Equation Modeling (SEM). Data were collected from 210 ANC patients at RSUD Kemayoran through structured questionnaires. Variables included healthscape, mimetic desire, perceived value, and delivery location decision. All instruments met validity and reliability criteria.Results: Healthscape and mimetic desire significantly influenced the decision to choose RSUD Kemayoran for childbirth. Healthscape did not significantly affect perceived value, whereas mimetic desire showed a significant effect. Perceived value had a significant direct effect on delivery decisions but did not mediate the relationships between healthscape or mimetic desire and delivery choice. Healthscape emerged as the most influential determinant.Conclusion: Physical healthcare environments play a critical role in childbirth location decisions. Improving healthscape quality and strengthening professional and social recommendations may enhance ANC-to-delivery conversion rates in public hospitals.
Meritocracy Moderating the Influence of Person Job Fit and Career Development on Affective Commitment Fatia Maulida; Mf.Arrozi Adhikara; Rina Anindita
Global Management: International Journal of Management Science and Entrepreneurship Vol. 3 No. 1 (2026): February: Global Management: International Journal of Management Science and En
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v3i1.515

Abstract

Background: In the competitive healthcare landscape, where human resources are pivotal to organizational success, affective commitment defined as emotional attachment to the workplace is essential for nurse retention and service quality. Satya Negara Hospital in North Jakarta exemplifies the challenges faced by Indonesian healthcare institutions, with a notably high nurse turnover intention of 30% in 2024, signaling low affective commitment and underscoring the urgency to identify its drivers. While person-job fit and career development are established antecedents of commitment, their combined influence within Indonesia’s nursing context, along with the potential moderating role of meritocracy, remains underexplored.. Methods:  Using a quantitative, cross sectional design, data were collected via a validated questionnaire from all 108 nurses at the hospital and analyzed using multiple regression.. Results: The results revealed that person-job fit, career development, and meritocracy collectively explain 96.6% of the variance in affective commitment. Furthermore, when meritocracy was tested as a moderating variable, the explanatory power of the model increased significantly, with the adjusted R² value rising from 96.6% to 98.5%. This indicates that the presence of a meritocratic system substantially amplifies the positive effects of both person-job fit and career development on commitment.. Conclusion: The study concludes that a synergistic combination of job fit, growth opportunities, and a merit-based system is fundamental to fostering nurses’ emotional attachment. These findings contribute to organizational and psychological theory integration and offer practical human resource strategies for enhancing nurse commitment and reducing turnover in healthcare settings.
Peran Kualitas Informasi dan Pemasaran Digital Dalam Mendorong Citra dan Kesadaran Merek Guntur Desar Dwiputra; Sandra Dewi; Muhammad Fachruddin Arrozi Adhikara
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7854

Abstract

Mayoritas pasien masih mengenal rumah sakit ini terbatas hanya sebagai penyedia layanan ibu dan anak konvensional. Dominasi citra layanan persalinan tersebut mengakibatkan sebagian besar calon pasien tidak menyadari eksistensi layanan sub-spesialis seperti terapi hormon pertumbuhan dan layanan-layanan lainnya di center of excellence. Penelitian ini bertujuan menganalisis pengaruh pemasaran digital dan kualitas informasi terhadap kesadaran merek melalui mediasi citra merek. Penelitian dilakukan pada pasien di poliklinik center of excellence rumah sakit Edelweiss. Penelitian bersifat kuantatif sebab akibat dan dilakukan dalam suatu kurun waktu tertentu. Metode analisis data menggunakan PLS SEM. Hasil penelitian menemukan bahwa pemasaran digital, kualitas informasi, citra merek berpengaruh simultan terhadap kesadaran merek. Pemasaran digital, kualitas informasi, citra merek masing-masing berpengaruh positif terhadap kesadaran merek. Pemasaran digital dan kualitas informasi masing-masing berpengaruh positif terhadap citra merek. Citra merek mampu memediasi pengaruh pemasaran digital dan juga kualitas informasi terhadap kesadaran merek. Implikasi manajerial akan dibahas lebih lanjut dalam penelitian ini.
Peran Mediasi Kepercayaan Pasien Pada Pengaruh Perilaku Relasional dan Integritas Agen Asuransi Terhadap Utilitasi Layanan Rumah Sakit Kelas B Jakarta Chooky Novalino; Muhammad Fachruddin Arrozi Adhikara; Mohamad Reza Hilmy
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7891

Abstract

Pemanfaatan layanan rumah sakit pada pasien asuransi kesehatan komersial tidak hanya ditentukan oleh kebutuhan klinis, tetapi juga oleh kualitas interaksi dengan agen asuransi. Penelitian ini bertujuan menganalisis pengaruh perilaku relasional dan integritas agen asuransi terhadap utilisasi layanan rumah sakit melalui kepercayaan pasien pada pasien asuransi kesehatan komersial di Rumah Sakit Kelas B Jakarta. Penelitian menggunakan desain kuantitatif survei dengan pengumpulan data melalui kuesioner pada pasien yang memanfaatkan layanan dalam 12 bulan terakhir. Variabel perilaku relasional, integritas agen, kepercayaan pasien, dan utilisasi layanan (rawat jalan, rawat inap, IGD) dianalisis menggunakan Structural Equation Modeling. Hasil analisis menunjukkan bahwa perilaku relasional dan integritas agen berpengaruh signifikan terhadap kepercayaan pasien. Kepercayaan pasien juga berpengaruh signifikan terhadap utilisasi layanan rumah sakit serta memediasi pengaruh perilaku relasional dan integritas agen terhadap utilisasi. Temuan ini menegaskan bahwa penguatan perilaku relasional dan integritas agen penting untuk membangun kepercayaan dan mendukung utilisasi layanan yang lebih konsisten pada segmen asuransi komersial.
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