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ANALISA ACCOUNT RECEIVABLE TURNOVER DAN PERTUMBUHAN PENJUALAN (SALES GROWTH) TERHADAP KINERJA KEUANGAN YANG BERDAMPAK PADA NILAI PERUSAHAAN UNTUK PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2017 Hadi Purnomo; Budi Safari; Euis Nurjannah; Bagas Yushila Tamami Rizqo; Pradya Rafthudyanti
Equilibrium Point : Jurnal Manajemen dan Bisnis Vol 4, No 1 (2021): Equilibrium Point : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/.v4i1.243

Abstract

Tujuan dalam penelitian ini adalah: 1) Untuk mengetahui pengaruh Account receivable turnover, terhadap Kinerja Keuangan. 2) Untuk mengetahui pengaruh Sales Growth terhadap Kinerja Keuangan. 3) Untuk mengetahui pengaruh Account receivable turnover dan Sales Growth Kinerja Keuangan. 4) Untuk mengetahui pengaruh Account receivable turnover terhadap Nilai Perusahaan. 5) Untuk mengetahui pengaruh Pertumbuhan Penjualan (Sales Growth) terhadap Nilai Perusahaan. 6) Untuk mengetahui pengaruh Kinerja Keuangan terhadap Nilai Perusahaan. 7) Untuk mengetahui pengaruh Account receivable turnover dan Sales Growth terhadap Nilai Perusahaan.Penelitian ini berpendekatan kuantitatif, berjenis deskriptif dan asosiatif. Dalam penelitian ini penulis mempersempit populasi yaitu Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Account Receivable Turnover (X1) tidak mempunyai pengaruh signifikan terhadap Profitabilitas (Y). koefisien path sebesar 0.114 nilai thitung sebesar 0,757 dan ttabel 2,014, maka 0,757 2,014 probabilitas 0.454 (0.454 0.05). Sales Growth (X3) mempunyai pengaruh terhadap Profitabilitas (Y). besarnya koefisien path 0.227 nilai thitung sebesar 2,515 dan ttabel sebesar 2,014, maka 2,515 2,014 probabilitas sebesar 0.002 (0.002 0.05). Besarnya sumbangan (kontribusi) Account Receivable Turnover (X1), dan Sales Growth (X2) Adjusted R Square 0.322. sebesar 32.2% profitabilitas dipengaruhi Account Receivable Turnover (X1), dan Sales Growth (X2). sisanya 67,8% profitabilitas (Y). Account Receivable Turnover (X1) tidak mempunyai pengaruh signifikan terhadap nilai perusahaan (Z). Hal dibuktikan besarnya koefisien path sebesar 0.089 dengan nilai thitung sebesar 0,661 dan ttabel 2,014, maka 0,661 2,014 dengan probabilitas sebesar 0.512 (0.512 0.05). Hal ini menunjukkan bahwa Account Receivable Turnover (X1) tidak mempunyai pengaruh signifikan terhadap Nilai Perusahaan (Z). Sales Growth mempunyai pengaruh negative signifikan terhadap nilai perusahaan (Z). koefisien path 0.353 nilai thitung 2,556 dan ttabel sebesar 2,014, maka 2,556 2,014 dengan probabilitas sebesar 0.014 (0.014 0.05). Hal ini menunjukkan bahwa variabel Sales Growth (X2) mempunyai pengaruh signifikan terhadap Nilai Perusahaan (Z). koefisien path sebesar -0.278 thitung sebesar 2.016 dan ttabel sebesar 2.014, maka 2.016 2,014 probabilitas sebesar 0.051 (0.051 0.05). bahwa profitabilitas (Y) mempunyai pengaruh signifikan terhadap Nilai Perusahaan (Z). Besarnya sumbangan Account Receivable Turnover (X1), Sales Growth (X2) dan profitabilitas (Y) dapat dilihat dari Adjusted R Square yaitu 0.220. Artinya bahwa 22% variabel nilai perusahaan (Z) dipengaruhi Account Receivable Turnover (X1), Sales Growth (X2) dan profitabilitas (Y). sisanya 78% nilai perusahaan (Z) dipengaruhi oleh variabel-variabel yang lain dalam penelitian ini.
PENGARUH KUALITAS PELAYANAN DAN ORIENTASI PELANGGAN TERHADAPKEPUASAN NASABAH PADA PT.BANK MANDIRI Hadi Purnomo; Yohanes Fery Cahaya; Annathasia Annathasia
Equilibrium Point : Jurnal Manajemen dan Bisnis Vol 3, No 2 (2020): EQUILIBRIUM POINT : JURNAL MANAJEMEN DAN BISNIS
Publisher : Sekolah Tinggi Manajemen IMMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/ebp.v3i2.405

Abstract

The purpose of this study was to determine the effect of Service Quality and Customer Orientation on Customer Satisfaction at PT. Bank Mandir. This study uses a descriptive research design, while the type of research is quantitative research with a questionnaire method. The study population was TVRI employees who were customers at PT. Bank Mandiri Jakarta, while the sample or research respondents were 55 respondents, which were conducted using accidental sampling (convenience sampling) techniques. The analytical tool used is the correlation test, regression and hypothesis testing. The results showed that: (1) There was a positive and significant relationship between Service Quality and Customer Satisfaction, (2) There was a positive and significant relationship between Customer Orientation and Customer Satisfaction (3) The F Test results showed that the regression model was feasible to use to predict all variables are independent of the dependent variable.
Analisis Efisiensi Relatif di Unit Pelaksana Teknis Badan Pengawas Obat dan Makanan Tahun 2019 Widyastuti, Pantri; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

The challenge of drug and food supervision requires the BPOM Technical Implementation Unit (UPT) to work optimally in the midst of limited resources. The analysis of the relative efficiency of the BPOM Technical Implementation Unit in 2019 was carried out with the aim of improving BPOM's planning, budgeting, and strategic policies in an effort to improve performance at each UPT. Calculation of relative efficiency using the DEA (Data Envelopment Analysis) method. This study uses a mixed method with a cross sectional research design. The research sample was 31 UPT BPOM that met the requirements as DMU (Decision Making Unit), 10 informants in the deepening of the process to determine the factors that affect the efficiency of UPT with DEA. There are 3 inputs and 4 outputs analyzed by DEA. The results of the analysis there are 15 efficient UPT and 16 inefficient UPT. The results of the deepening of the process revealed that the efficient and inefficient UPT had implemented the internal efficiency strategy well. DEA is a relative efficiency analysis with the concept of maximizing the ratio of output and input. The use of the VRS (Variable Return to Scale) model that considers the process, is expected to eliminate the shortcomings contained in the calculation with DEA. DEA calculation is done mechanically, so it is necessary to deepen the process to explore efficiency factors that are not obtained from DEA calculations, especially for organizations that involve large external factors in the process.
Analisis Biaya Satuan Pelayanan Sectio Caesaria dan Upaya Efisiensinya di RSD Kol. Abundjani Bangko Tetriadi, Tetriadi; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This study discusses the semester 1 report of 2018 with the difference in income from the caesaria section BPJS service with the hospital rate of Rp 508,932,651. In 2019 UHC (Universal Health Caverage) will be implemented while health BPJS according to Law no. 24 of 2011 was appointed by the government as the health insurance management body. Hospitals need to calculate service costs using unit costs so that they experience devisit. The purpose of this study was to create unit cost services for caesarean sectio cases and their efficiency at RSD Kol. Abundjani Bangko. The research method is a quantitative descriptive study with cross sectional method using double distribution and continued with the calculation of RVU, while service efficiency uses the clinical pathway (CP) hospital plus CP tools from FKM UI. The sample of the study was uncomplicated class 3 sectio caesaria patients, using 2017 retrospective data. The results of the study obtained the service fee for the caesaria section at RSD Kol. Abundjani Bangko, VIP care room Rp.6,704,891, class I Rp.6,491,721, class II Rp.6,320,449 and class III Rp6,503,920 and inefficiency of OK / OKE space Rp571,754, laboratory Rp20,105, medicine Rp203,608, medical equipment and BHP Rp74,084. Conclusion obtained unit cost of sectio caesaria service and its inefficiency at RSD Kol. Abundjani Bangko.
Sistem Pembayaran Mixed Method INA-CBGs dan Global Budget di Rumah Sakit: Tahap 1 Uji Coba Mixed Method INA-CBGs-Global Budget di Indonesia Idris, Fachmi; Nurwahyuni, Atik; Baros, Wan Aisyiah
Jurnal Ekonomi Kesehatan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

When it comes to provider payment system, no one shoe fits all including DRG payment system which in Indonesia are known as INA-CBGs. In some countriesthat used DRGhave mixed it with Global Budget in various mechanisms to maintain the sustainability of the national health insurance system in their countries. BPJS Kesehatan initiated a three-stage pilot study on the implementation of the mixed-method hospital payment system INA-CBGs and Global Budget starting in 2018. The first stage is the Non-Risk stage which aims to test the accuracy of the global budget calculation and prediction and to identify the challenges faced when the mixed-method payment is implemented. The pilot was conducted in 5 districts in 30 hospitals. Initial results show that the calculation and prediction method is accurate to predict the actual hospital claims in the following year. The calculation of the global budget at the district level is more accurate than the hospital level because it accommodates patient transfer from one hospital to another due to changes in hospital capacity. Changes in hospital capacity in the current year and the COVID-19 pandemic requires some adjustments to the budget calculation.
Kinerja Rumah Sakit Swasta dengan Pembayaran INA CBGs di Era Jaminan Kesehatan Nasional: Casemix, Casemix Index, Hospital Base Rate Nurwahyuni, Atik; Setiawan, Ery
Jurnal Ekonomi Kesehatan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

Private hospitals must monitor their performance using indicators commonly used in DRG payment systems: casemix, casemix index and hospital base rate. This study aims to analyze the performance of private hospitals including casemix, casemix index and hospital base rate. This cross sectional study was conducted with a sample of 7 hospitals selected purposively representing private hospital type B, C, and D in 6 provinces. Casemix and CMI RS are strongly influenced by the hospital capacity, which the hospitals class B have higher casemix and CMI than class C and D hospitals. There is a phenomenon, CMI in class C hospitals smaller than class D which is probably caused by coding accuracy. The completeness and accuracy of diagnosis and procedures coding predominating affect the casemix and CMI. Almost all hospitals have HBR which are higher than National HBR except RSC3. It definitely will trigger profit from the implementation of INA-CBGs. Hospitals should monitor casemix, CMI and HBR regularly. The Ministry of Health is expected to publish the Cost Weight and National HBR as well as the average of casemix and CMI according to class of hospital, for a benchmark by hospitals.
Determinan Sosial Ekonomi Konsumsi Minuman Berpemanis di Indonesia: Analisis Data Susenas 2017 Daeli, Widi Astutty Casimira; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Sugar-Sweetened Beverages (SSBs) are added liquids with various of sugar. Consumption of SSBs contributes to Non-Communicable Diseases (NCDs) such as weight gain, increasing the risk of type 2 diabetes mellitus and cardiovascular diseases. NCDs can be prevent ed as early as possible by reducing the consumption of calories in sugar. WHO recommends adults and children to reduce sugar intake to less than 10% of total energy intake and continue to less than 5% of total energy intake. This study aims to determine the socio-eco nomic factors consumption of SSBs. We employed secondary data from the 2017 National Socio-Economic Survey (Susenas) with two-part models (OLS, Probit and Tobit). We found that internet access is consistently associated with lower household expenditure and consumption of SSBs. Therefore, it is necessary to increase the promotion of public health service advertising related to the danger of excessive consumption of SSBs and the inclusion of safe consumption of SSBs on packaging labels.
Determinan Sosial Ekonomi Kepemilikan Jaminan Kecelakaan Kerja pada Tenaga Kerja Informal di Indonesia: Analisis Data SUSENAS 2017 Madya, Sri Denti On; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The number of informal workers is higher than the formal workforce in Indonesia. The coverage of working accident protection is still very low while the work accident rate still tends to be high. This study aims to determine the socio-economic determinants of employ ment accident insurance ownership in informal workers in Indonesia. This study used a cross sectional study design with bivariate analysis using the estimation method of maximum likelihood. The Susenas Data (National Socio-Economic Survey) in 2017 is ana lyzed using logistic/logit regression. The variables observed were age, sex, marital status, health, education, regional complaints, and socio-economic/informal labor income. The results of the study indicated a relationship between region (p=0,0005), age (p=0,0005), sex (p=0,0005), marital status (p=0,001), education (p=0,0005), and socio-economic/income (p=0,0005) in informal labor on em ployement accident insurance ownership in Indonesia. The econometric model show that the factors that most influence the owner ship of work accident insurance in the informal sector workforce are informal labor characteristics consisting of education (OR 1.94), Age (OR 1.09), region (OR 1.71), and income (OR 1.79).
Analisis Perhitungan Kapitasi pada Fasilitas Kesehatan Tingkat Pertama yang Bekerja Sama dengan BPJS Kesehatan KCU Kota Bogor Tahun 2015 Kurnia, Ayu Novia; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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Abstract

Based on PMK No. 69 in 2013, capitation is set at the same tariff for all age groups and only distinguished for each primary health care. Capitation is not adjusted by individual risk. This study aimed to calculate the capitation by age, using cross sectional design. The result of this study was capitation by age groups at the primary health care level. It was indicated that there was different capitation between age groups, with higher capitation observed in the age group of 0-4 and ≥50 years old and declining in productive age.
Cost of Treatment Demam Berdarah Dengue (DBD) di Rawat Inap Berdasarkan Clinical Pathway di RS X Jakarta Rejeki, Vera Marietha Meinar; Nurwahyuni, Atik
Jurnal Ekonomi Kesehatan Indonesia Vol. 2, No. 2
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Abstract

Hospitals as health care providers are now required to perform cost and quality control without neglecting the quality of services. Clinical pathways which underlying quality and cost control in the hospital are available but has not been audited. This study aims to determine the unit cost of services in RS X Jakarta, the utilization of hospital services for dengue disease and cost of treatment of DHF in RS X Jakarta. A cross-sectional study was performed in this study. A quantitative approach was done through data collection from hospital information system, medical record and financial data. The result showed that there was a gap between the cost of treatment of DHF patients which based on the clinical pathway (2,184,588 IDR) and the cost of treatment based on the real condition (2,382,512 IDR). The biggest difference between cost of treatment and real cost was in the hospitalization cost and medicine cost. Cost of treatment without salary and investation calculation for DHF patients can be reduced significantly by 29%. Cost of treatment without salary calculation for DHF patients can be reduced significantly by 42%. There is a need for monitoring system and the establishment of hospital case mix team in order to optimize the hospital clinical pathway in the JKN era.
Co-Authors ', Gusnardi ', Sumarno Adang Bachtiar Adik Wibowo Ahmad Sulaiman Alwahdy Alexsander Putra Ambarita, Anna Tirawani Amelia Intan Andre Yunianto Anis Sakinah Utami Anna Tirawani Ambarita Annathasia Annathasia Asri Hikmatuz Zahroh Athiyah, Athiyah Atmiroseva, Atmiroseva Ayu Novia Kurnia Ayunda Oktavia Bagas Yushila Tamami Rizqo Baros, Wan Aisyiah Benjamin Saut Budi Safari Cicih Opitasari Citra Jaya Cyntiya Rahmawati Cyntiya Rahmawati Daeli, Widi Astutty Casimira Damayan, Anak Agung Istri Agung Sri Stuti Daruki, Maria Wahyu Dedy Revelino Diah Fitri Novita Sari Diah Melly Marlyana Dian Agnesa Sembiring Dian Elawati Dibyo Iskandar Dilla Syamola Dini Karwati Djoko M Hartono Donny Hamid Dwi Budi Prastiani Endah Sih Prihatini Erdayani Erdayani Ery setiawan Ery Setiawan Setiawan Erzan Dhanalvin Estherlina Sitorus Euis Nurjannah Evie Ni'matunnisa Fachmi Idris Fadliyah, Hilyatul Fadllil Kaafi Fahminur ' Faisol Mas’ud Faisol Masud Farianti, Yuli Febriadi, Yudi Felicitas Nia Aryani Firda Jusela Fitri Octaviana Fredinan Yulianda Fuquh Rahmat Shaleh Gani Haryana Garaika Genoveva Maditias Dwi Pertiwi Gimin Gimin Giusman, Reli Gusnardi ' Heny Hendrayati Hilyatul Fadliyah Ida Bagus N Maharjana Idris, Salman Mauluddin Ika Purnamasari Jawanri Citra PS Kurnia Sari Kurnia, Ayu Novia Latanza Shima Lestari, Erna Madya, Sri Denti On Mangunsong, Emmy Ridhawaty Marshia Rehatalanit Megraini, Amila Mirza Aulia Moch Saad, S.Pi.,M.Si Mochamad Achyarsyah Muhammad Lian Kautsar Mukhlisa, Mazda Novi Mukti Ali Mundiharno Mundiharno Nadjib, Mardiati Natalia Melani Nia Priyatiningsih Nurhabibah Nurhabibah Pantri Widyastuti Pantri Widyastuti Pradya Rafthudyanti Prastuti Soewondo Pujiyanto Pujiyanto Pulungan, Nopiana Pusposari Purwoko Rabiulyati, May Rasinta Ria Ginting Rejeki, Vera Marietha Meinar Reli Giusman Renindra Ananda Aman Rina Selva Johan Rira Martaliza Rizki Asriani Putri Rudi Suryo Kristanto Rybob Khomes Sakdanur Nas Salman Mauluddin Idris Sayekti, Sekar Arum Handarbeni Sembiring, Dian Agnesa setyo Pantawis Silvia Vinawaty Soetedja Simbolon, Joni Pranata Sri Denti On Madya Sri Denti On Madya Suarman ' Suci Atiningsih Suherman, Suherman Suryana Suwedia, I Nyoman Gede Bayu Wiratama Tetriadi Tetri Tetriadi Tetriadi, Tetriadi Tetriyadi, Tetriyadi Tiara Aninditha Tri Priyo Anggoro Tri Priyo Anggoro Ulil Amri, Anugrah Aulia Vera Marietha Meinar Rejeki Wahyudi, Chandra Tri Wahyuni, Asri Nur Wahyuningsih, Helmi Wan Aisyiah Baros Widi Astutty Casimira Daeli Widi Astutty Casimira Daeli Widyastuti, Pantri Widyatutti Widyatuti Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Yenni Khristiana Yesi Astri Yohanes Fery Cahaya Yuliani Yuliani Yunavita Uzzie Elsanti Yunita Yunita Zahrul Arief Intasar