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All Journal AKUNTABILITAS JOURNAL OF APPLIED ACCOUNTING AND TAXATION BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Journal of Governance and Administrative Reform Journal of Software Engineering and Information System (SEIS) Jurnal Vokasi Indonesia Indonesian Journal of Auditing and Accounting
Sandra Aulia
Universitas Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences Other

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Journal : AKUNTABILITAS

 1 
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
Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi Sandra Aulia; F. Fitriany; Viska Anggraita; A. Arywarti
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.08 KB) | DOI: 10.15408/akt.v12i1.11427

Abstract

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
Co-Authors A. Arywarti Ahmad Hambali, Ahmad Anggraeni, Birawani Dwi Aryanto Birawani Dwi Anggraeni Dewi Kartika Sari Edo Arribe, Edo F. Fitriany Mutiha, Arthaingan H Sonjaya, Fajar Restu Supriadi Supriadi Viska Anggraita Yulial Hikmah