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All Journal EKONOMIS : Journal of Economics and Business INFOKUM
Dadang Suwanda
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Strategi Pengelolaan Modal Kerja untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah (Studi Kasus pada RSUD BLUD di Wilayah Purwasuka Jawa Barat) Lusiana Badriah Hartono; Azhar Affandi; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1543

Abstract

The management of working capital in the functional budget of RSUD BLUD deals with current assets and current debt of the hospital, one of the most important aspects of spending on hospital operational costs. The purpose of this study was to determine how the management of working capital on the functional budget at RSUD BLUD, starting from planning and budgeting, implementation of budget realization of revenue, expenditure realization and administration as well as reporting and accountability, which has an impact on financial statements. The research approach used is qualitative analysis and the nature of the research is a single case study, with the locus of research at the BLUD RSUD in the Purwasuka Region of West Java, at Bayu Asih Hospital Purwakarta Regency, Subang Regional Hospital and Karawang Regional Hospital. The results showed that working capital management was not optimal due to various obstacles faced by RSUD BLUD in planning and budgeting, revenue and expenditure, regulation, competence of financial human resources, availability of data and financial systems/applications and financial quality achievements. Therefore, a working capital management strategy is needed so that the quality of hospital financial reports is getting better with strategies in planning BLUD RSUD budgeting; Optimizing BLUD RSUD revenue; Effective and efficient spending; Strengthening the latest BLUD RSUD regulations; Financial HR competencies; Data and implementation of financial systems/applications. So that the financial statements of RSUD BLUD can be maintained in good quality and accountable.
The Influence of System Quality, Information Quality, and Service Quality on User Satisfaction with the Follow-up Monitoring Information System (SIPTL) in East Java Province Ahiroh, Ahiroh; Dadang Suwanda; Marja Sinurat
INFOKUM Vol. 13 No. 04 (2025): Infokum
Publisher : Sean Institute

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Abstract

In accordance with technological developments, the BPK has developed a Follow-up Monitoring Information System (SIPTL) application that is utilized by audited entities (auditees) to submit supporting evidence documents for follow-up on BPK audit recommendations more quickly, well documented and produce more up-to-date, accurate and informative TLRHP data. This study aims to determine and analyze the effect of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province. The method used is a quantitative method, data collection using purposive sampling techniques through questionnaires. Data analysis using SEM-PLS with the help of Smart-PLS software. With the test resultsβsystem quality=0.382,βinformation quality=0.229 andβservice quality = 0.318. The value of R = 0.791, R2 = 0.626, f2 information quality = 0.065, f2 service quality = 0.174 and f2 system quality = 0.201, t-test system quality = 4.371, t-test information quality = 2.723 and t-test service quality = 4.245 and Q2 Predictive Relevance = 0.592. Based on the test results, H1 is accepted that there is a significant influence of system quality on user satisfaction of 38.2%, there is a significant influence of information quality on user satisfaction of 22.9% and there is a significant influence of service quality on user satisfaction of 31.8%. Efforts that can be made to increase the influence of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province are improving compatibility on mobile devices, optimizing system performance, increasing the responsibility of the SIPTL support team, periodic evaluation and monitoring and developing interactive features for users.
Optimalisasi Kualitas Penyelenggaraan Pelayanan Publik pada Mal Pelayanan Publik Kota Cimahi: Analisis Servqual dan Soar Muhamad Waris Yuskan; Dadang Suwanda; Baharuddin Thahir
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2846

Abstract

This study aims to analyze public service quality through the ServQual framework, identify strategic factors through SOAR analysis, and formulate evidence-based optimization strategies. Using a qualitative descriptive method with a single case study design, data were collected through in-depth interviews, FGDs, observations, and document analysis involving 19 purposively selected informants. ServQual analysis reveals an overall gap of -1.09 (E=4.46; P=3.37), with Tangibles as the most critical dimension (-1.67) due to IT system downtime occurring 3–5 times monthly and queue formation phenomena beginning at 03:00–04:00 AM. SOAR analysis identifies strengths based on modern infrastructure and positive track records, opportunities from the national GovTech agenda, collective aspirations toward zero-hassle MPP, and eight measurable target results. The synthesis of both analyses produced 10 strategy clusters across three implementation phases. This research proposes ServQual-SOAR integration as an original analytical framework for MPP optimization that can be adopted nationally.
Tata Kelola dalam Penyediaan Air Bersih sebagai Layanan Publik (Studi Kasus Peran Pemerintah Kota Bekasi dan Perumda Tirta Patriot) Abdi Dzul Fahmi; Dadang Suwanda; Andi Azikin
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2848

Abstract

This study examines governance trap in clean water provision as a public service in Bekasi City — a metropolitan city of 2.89 million inhabitants achieving only 64.5% piped water coverage in 2024, far below the national Minimum Service Standard (SPM) of 90%. Using a qualitative case study approach with 12 key informants (928 minutes of interviews), field observations, and document analysis during March–May 2025, this study integrates four theoretical frameworks: New Public Service, Good Governance, Institutional Coordination, and Principal-Agent Theory. Key findings reveal: (1) service failure is multidimensional with governance deficits across all four dimensions simultaneously; (2) cumulative investment gap of IDR 878 billion over five years (88.4% of actual needs); (3) the Coordination Team mandated by West Java Governor Regulation No. 38/2020 remains unformed, creating a coordination vacuum; (4) tariff IDR 4,850/m³ below production cost IDR 5,920/m³ generating IDR 48.3 billion cumulative deficit. This research contributes three conceptual innovations: the governance trap concept as a novel diagnostic framework, a proposition on principal-agent relationship quality as the critical determinant of local government enterprise performance, and a proposition on BUMD as a bridge organization in collaborative governance. A four-pillar optimization strategy targeting 90% SPM by 2034 is proposed.
Co-Authors Abdi Dzul Fahmi Ahiroh, Ahiroh Andi Azikin Azhar Affandi Baharuddin Thahir Lusiana Badriah Hartono Marja Sinurat Muhamad Waris Yuskan