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All Journal AKUNTABILITAS Jurnal Ilmiah Wahana Akuntansi Jurnal Vokasi Indonesia Jurnal Sosial Humaniora Terapan Jurnal Vokasi Indonesia
Mutiha, Arthaingan H
Program Pendidikan Vokasi Universitas Indonesia
Arts Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Sandra Aulia; Supriadi Supriadi; Dewi Kartika Sari; Arthaingan Mutiha
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.946 KB) | DOI: 10.15408/akt.v8i2.2767

Abstract

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767
PENERAPAN PSAK 72 PADA PERUSAHAAN MINYAK DAN GAS BUMI: STUDI KASUS PADA PERUSAHAAN KIS Arthaingan H. Mutiha
Jurnal Sosial Humaniora Terapan Vol 4, No 1: JULI - DESEMBER 2021
Publisher : Program Pendidikan Vokasi UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7454/jsht.v4i1.179

Abstract

Penelitian ini bertujuan untuk mendapatkan gambaran bagaimana pengakuan, pengukuran dan penyajian pendapatan terkait PSAK 72, dimana sebelum perusahaan melakukan pengakuan pendapatan, harus melakukan tahapan 5 (lima) langkah sesuai PSAK 72. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi lapangan dan studi pustaka dengan mengambil satu sampel perusahaan di sektor minyak dan gas bumi. Hasil dari penelitian ini adalah Pengakuan pendapatan dari kontrak dengan pelanggan perusahaan telah dilakukan dengan menggunakan model 5 Langkah PSAK 72, mulai dari mengidentifikasi kontrak hingga tahap akhir yaitu mengakui pendapatan ketika (selama) entitas telah menyelesaikan kewajiban pelaksanaan. Selain itu, pengakuan, pencatatan, dan penyajian pendapatan kontrak PT KIS telah diimplemetasikan sesuai dengan kriteria PSAK 72 yang berlaku Kata kunci: Pendapatan, Model Lima Langkah,, PSAK 72
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL : SEBUAH STUDI EMPIRIS PADA PEMERINTAHAN KOTA BOGOR Marsdenia Marsdenia; Mutiha Arthaingan
Jurnal Vokasi Indonesia Vol 4, No 2 (2016): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.427 KB) | DOI: 10.7454/jvi.v4i2.99

Abstract

Penelitian ini bertujuan untuk mengetahui apakah faktor Komitmen Organisasi, SumberDaya Manusia (SDM), Komunikasi dan Perangkat Penunjang mempengaruhi KeberhasilanImplementasi Akrual Basis pada Laporan Keuangan Pemerintahan Kota Bogor . Riset inimenggunakan pendekatan kuantitatif dengan teknik analisis data yang digunakan adalah teknikanalisis regresi linier berganda dengan menggunakan data empiris melalui instrumen kuesionerkepada responden yang merupakan SDM yang terlibat secara langsung pada proses penyusunanLaporan Keuangan Daerah, baik dari Entitas Akuntansi mau pun Entitas Pelaporan. Hasil penelitianmenunjukkan Komitmen Organisasi dan Komunikasi terbukti mempengaruhi KeberhasilanImplementasi Laporan Keuangan Berbasis Akrual, tetapi untuk Faktor SDM dan faktor Saranapendukung tidak mempengaruhi Keberhasilan Implementasi SAP Berbasis akrual.Kata kunci; Akrual Basis, Laporan Keuangan, PP 71/ 2010, Entitas Sektor PublikAbstractThis research has objective to examine if factors Commitment to Organization, Human Resourses,Communication and Infrastructure influence the success of implemention of accrual basis in preparing localGovernment financial statement. This is a quantitative approach research which is used questionnaires torespondent research by using linier regression equation for analysis. The result is, only factors commitment andcommunication influenced the success of implementation process of accrual basis and factors human resourcesand infrastructure did not influenced the success of implementation.Keyword; Accrual Basis, Financial Statement, PP 71/ 2010, Public Sector Entity
ANALISIS PERBANDINGAN RASIO KEUANGAN PEMERINTAH PROPINSI DI PULAU JAWA Arthaingan H. Mutiha
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.424 KB)

Abstract

The purpose of this study is to analyze the comparison of provincial governmentfinancial performance in Java and to find out whether there are differences in financial performance among provincial governments. The data used in this study is secondary data for five provinces in Java Island namely Banten, West Java, Central Java, DI Yogyakarta and East Java. The data used is for the period of 2013 until 2016 and data is taken from the Central Bureau of Statistics. The financial performance indicators used in this study are financial ratios such as Decentralization Degree Ratios, Regional Financial Independence Ratios and Expenditure Harmonization Ratios. The results of this study indicate that the best average financial performance is East Java (1,12) then followed by Central Java (0,96), Banten (0,92), West Java (0,90) and DI Yogyakarta (0,59) Meanwhile, different test results of Kolmogorov Smirnov test showed that there is no significant difference between the financial performance of five provinces in Java. Keywords :Decentralization Degree Ratios, Regional Financial Independence Ratios andExpenditure Harmonization Ratios, Financial Ratio
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DIUNIVERSITAS : STUDI KASUS PADA UNIVERSITAS INDONESIA Mutiha, Arthaingan H; Marsdenia, Marsdenia; Yukihana, Andhita
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to examine information system success of Accounting Information System based on individual performance and its impact to user satisfaction. The model used in this study is the modified IS Success Model of DeLone and McLean. The study uses primary data and data collection techniques using questionaires distributed to employee of Finance Directorate of University of Indonesia. This study used SEM approach, while analysis used LISREL software. The results showed that system quality and information quality significantly affects the individual performance while the service quality does not affect individual performance. On the other hand, the study finds that individual performance significantly affects user satisfaction.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAHKOTA BOGOR TAHUN ANGGARAN 2010 -2014 Mutiha, Arthaingan H
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios. The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target of achieving its PAD, and also has positive growth over 5 years. But, City Government of Bogor still put its priority in indirect expenditure to total expenditure compared to its direct expense.
ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PADA DUA PERUSAHAAN PROPERTI DI INDONESIA Mutiha, Arthaingan H.
Jurnal Vokasi Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the impact of the implementation of PSAK 72 on the financial performance of two properties companies in Indonesia, namely PT Pakuwon Jati Tbk and PT Ciputra Development, Tbk using financial ratios, such as Liquidity Ratios, Profitability Ratios, Solvabilitas Ratios. The research method in this study is a mixed method with a sequential explanatory approach. Quantitative research was carried out with quantitative descriptive to provide an overview of the company's financial performance before and after the implementation of PSAK 72 using a paired sample t test, then qualitative research was carried out using content analysis through the Notes of the Financial Statements and the Company's Annual Report. The results of this study are the Liquidity Ratio of two companies decreased in 2020, the Profitability Ratio of PT Pakuwon Jati decreased while PT Ciputra Development was relatively stable. Solvabilitas ratio of the two companies is relatively stable. While in paired sample t test, there were differences in the Liquidity Ratio and Profitability Ratio of PT Pakuwon Jati before and after the implementation of PSAK 72, there was no difference in Solvency Ratio before and after impelementation of PSAK 72. On the other hand, there was no difference in all the ratios of PT Ciputra Development Tbk before and after the implementation of PSAK 72.
ANALISIS SISTEM PEMPROSESAN TRANSAKSI PADA SIKLUS REVENUE PT SIG Mutiha, Arthaingan H
Jurnal Vokasi Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

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Abstract

Co-Authors Dewi Kartika Sari Marsdenia - Marsdenia, Marsdenia Sandra Aulia Solly Aryza Supriadi Supriadi