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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Hendrik Gamaliel
Universitas Sam Ratulangi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS KINERJA KEUANGAN BERDASARKAN METODE DOUBLE DISTRIBUTION DAN ACTIVITY BASED COSTING DI RSUP. PROF. DR. R. D. KANDOU MANADO (STUDI KASUS DI INSTALASI CARDIO VASCULAR DAN BRAIN CENTER) Donald R. M. Pessak; David P. E. Saerang; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to determine the Financial Performance Analysis Based on the Double Distribution Method and Activity Based Costing in RSUP. Prof. Dr. R. D. Kandou Manado (Case Study at the Cardio Vascular and Brain Center Installation).This study used qualitative research with a case study approach. Data obtained by in-depth interview techniques. Informants in this study were coordinators, sub-coordinators and heads of the Cardio Vascular Installation and Brain Center with the consideration that they are the parties who own and provide information about the things being studied. Calculation of the cost of medical action using the Double Distribution method at the Cardio Vascular and Brain Central Installation of Prof. Dr.R. D Kandou General Hospital Manado tends to be under cost compared to the Activity Base d Costing method. In the case of determining the cost is too low, Prof. Dr. R. D Kandou Manado General Hospital tends to experience losses so it is necessary to increase the determination of rates up to 16.07% in accordance with the difference between the Double Distribution method and the Activity Based Costing method which is expected with this strategy will have an impact on reducing losses (deficits) and even obtaining profits in operational activities. on the ratio of liquidity, solvency, profitability and activity ratio. In terms of liquidity ratios, the use of the Double Distribution method is better than the Activity Based Costing method, while for solvency ratios, profitability and activity ratios the best is to use the Activity Based Costing method.
Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District Destrina Maria; Hendrik Gamaliel; Claudia WM korompis
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55286.13.1.2024.15-24

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website. Keywords:Analysis, Village Fund management
Co-Authors Aini Alwi Claudia WM korompis David P. E. Saerang Destrina Maria Donald R. M. Pessak Febyola Yona Barguna Fitriya Muslimah Zam-Zam Grill G. U. Pangkey Hendrik Manossoh Herman Karamoy Israel Sambara Satria Abast Sarira Jessy Warongan Lady Diana Latjandu Lifry Corry Ertavina Gimon Lintje Kalangi Meggy Melita Supit Muhammad Fadly Ramadhan Pieter Roya Robert Lambey Sherly Pinatik Sintje Nelly Rondonuwu Sintje Rondonuwu Slamet Sugiri Tatang Ary Gumanti