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All Journal BBM (Buletin Bisnis dan Manajemen) International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Kurniati, Fitriana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENERAPAN BALANCE SCORECARD DALAM ANALISIS KINERJA RUMAH SAKIT DI INDONESIA Kurniati, Fitriana
BBM (Buletin Bisnis & Manajemen) Vol 7, No 1 (2021): Volume 06, No. 01, 2021, Februari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v7i1.353

Abstract

The background of this research is that the Balance Scorecard (BSD) is used as a tool for making decisions about actions that must be taken for shortages and advancing performance in the hospital for 2011 - 2020. The purpose of this study is to analyze the application of the Balanced Scorecard (BSC) in the performance of hospitals in Indonesia. The results of this study, namely the results of literature reviews on eight journals show that the application of the Balance Scorecard (BSC) improves hospital performance and the results of performance analysis with BSC in hospitals can also provide direction in determining policies and routine activities in each existing division. in the hospital. The conclusion of this study is the application of the Balance Scorecard to measure hospital performance and as a guide for making policies and work plans in the future. Previous research should also be enriched with the literature and with empirical evidence about the benefits of implementing a balanced scorecard in hospitals. It will also provide a reference for expanding BSC implementation in hospital administration. 
The EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY, ROA AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS (Study on Companies Conducting Initial Public Offerings 2015 – 2017) Kurniati, Fitriana; MN, Nuryasman
International Journal of Economics, Business, and Entrepreneurship Vol 4 No 2 (2021): IJEBE July - December 2021
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.348 KB) | DOI: 10.23960/ijebe.v4i2.80

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA , dan Intensitas Persediaan terhadap pajak agresivitas perusahaan. Penelitian ini menggunakan alat analisis SPSS 24 Populasi dalam penelitian ini berjumlah 68 perusahaan yang melakukan Initial Public Offering yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 40 perusahaan yang melakukan Initial Public Offering berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA dan Intensitas Persediaan berpengaruh signifikan terhadap agresivitas pajak perusahaan. Keterbaruan penelitian ini yaitu menggunakan Sampel perusahaan IPO.
Co-Authors MN, Nuryasman