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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Sebatik Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi ABDI EQUATOR Jurnal Bisnis dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach Journal of Accounting and Finance Management (JAFM) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Entrepreneurship, Business, and Creative Economy International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) ABIS: Accounting and Business Information Systems Journal International Journal of Trends in Accounting Research JURDIASRA METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Sirait, Afni
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO, SRIYONO; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; SIRAIT, AFNI
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

Abstract

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isn’t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises  managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises  in encouraging economic improvement and community welfare. Keywords: Village Owned Enterprises , Strategic Management Accounting
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
How does money ethics mediate the influence of financial literacy on lifestyle through financial technology? (A Case Study of College Students) Sirait, Afni; Zuhrohtun, Zuhrohtun; Eviyanti, Novitasari
Journal of International Conference Proceedings Vol 8, No 6 (2025): 2025 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i6.4635

Abstract

Recently, cashless payments have evolved into a credit-based lifestyle. This shift has changed societal habits. This study examines the direct and indirect relationships between financial literacy and lifestyle in FinTech decision-making. It also considers the influence of money ethics as a mediating variable. The study uses a quantitative method. Data was collected by questionnaire and analyzed with SmartPLS. Respondents were accounting students; 90 questionnaires were collected. The results show a direct relationship between financial literacy and FinTech. However, when money ethic is included as a mediating variable, the relationship becomes insignificant. Thus, money ethics do not mediate. Likewise, lifestyle has no direct relationship with financial technology. Money ethics as a mediator also does not provide an indirect relationship with financial technology. Based on data processing results, FinTech use is more influenced by financial understanding and ability than by lifestyle or attitude toward money. This seems likely that the study will develop the discipline of behavioural accounting and mental accounting to be able to further comprehend the aspects that inspire or influence people when they make financial choices.
Co-Authors Adi Soeprapto Alfistia Maradidya Anake Nagari Ardika, Dewi Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Effendi, Mohamad Irhas Eviyanti, Novitasari Gumilang, Junika Cahya Handani Maheresmi Heri Susanto HERI SUSANTO Ida Ayu Purnama Indra Kusumawardhani Indro Herry Mulyanto Maheresmi, Handani Marita Marita, Marita Mulyanto, Indro Hery Nagari, Anake Pradistya Ningrum, Dinara Simon Pulung Nugroho, Simon Pulung Siti Rokhimah, Siti Sri Luna Murdianingrum Sri Luna Murdianingrum Sri Luna Murdianingrum Sriyono Sriyono Sriyono Wahyu Nugroho Wicaksono, Crescentiano Agung Zuhrohtun Zuhrohtun