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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Global Review of Islamic Economics and Business JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Riset Akuntansi dan Keuangan Indonesia Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research E-JURNAL AKUNTANSI Global Review of Tourism and Social Sciences
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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KOMITE MANAJEMEN RISIKO, EKSTERNAL TATA KELOLA DAN KINERJA PERUSAHAAN Atikah, Siti; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Uciawati, Uciawati
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.518

Abstract

Good corporate governance can increase the value of a company by implementing a commitment to achieve predetermined goals. One of these goals is meeting the expectations of investors, shareholders, and other stakeholders to achieve maximum profit. This study aims to provide empirical evidence regarding implementing the Risk Management Committee and its impact on company performance. Organizations, as systems, constantly interact with their environment, which is influenced by individual psychology. The study uses a sample of 100 companies listed on the Indonesia Stock Exchange out of 848 as of March 2023. The Risk Management Committee's characteristics are measured by the team leader's number of members and the leader's family affiliation with the company's management. The level of competitiveness is calculated using the Hirschman-Herfindahl index. Multiple regression tests were conducted to examine these variables. The results show that the number of risk management committees and family affiliations has a negative impact on firm value, while the level of competitiveness has a positive effect. However, only the family affiliation of the chairman of the risk management committee significantly affects firm value. The study's limitation lies in measuring the Risk Management Committee's characteristics, and further research is needed with different measurements. The results of this study can be helpful for investors when making investment decisions and for companies when presenting non-financial information.
TECHNICAL EFFICIENCY ASSESSMENT OF PUBLIC HEALTH CENTERS IN MATARAM CITY: A DEA APPROACH (2021-2023) Juliana, Nadya Eka; Muhsyaf, Saipul Arni
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.629

Abstract

This study examines the efficiency of public health centers (PHCs) in Mataram City between 2021 and 2023 using Data Envelopment Analysis (DEA). An output-oriented Constant Returns to Scale (CRS) model was applied to 11 PHCs—five inpatient and six non-inpatient—to assess how efficiently they utilize inputs such as health workers, support staff, operational budgets, population served, and bed capacity to deliver outputs like outpatient visits, immunization coverage, family planning services, and inpatient admissions. Efficiency scores were calculated using DEAP 2.1 software. The findings reveal that several PHCs, including Cakranegara, Tanjung Karang, Ampenan, and Karang Taliwang, consistently achieved optimal efficiency (score: 1.000), while others, such as Selaparang and Karang Pule, showed room for improvement. These disparities indicate opportunities for targeted operational enhancements and better resource reallocation. The study provides actionable benchmarks for underperforming PHCs, supporting data-driven decisions and the implementation of performance-based budgeting, particularly in the context of public sector accountability and healthcare optimization.
Co-Authors Adithya Bayu S Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Isnawati, ⁠Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri Rahmi Sri Ramadhani Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Riandi, Husfan Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Susi Retna Cahyaningtyas Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Zuhrotul Isnaini