Susi Astuti
Sekolah Tinggi Ilmu Ekonomi Putra Bangsa

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PERAN AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN INSTALASI RAWAT INAP DI RUMAH SAKIT (Studi Kasus pada Rumah Sakit Umum Daerah Dr. Soedirman Kebumen) Susi Astuti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 17 No 1 (2018): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v17i1.198

Abstract

The development of hospital management, both from management and operational aspects is strongly influenced by various demands from the environment and technological progress, including the need for internal and external examination. Various problems arise along with hospital demands that must always improve its services, such as government regulations, financial management policies, the accuracy of information systems, the use of information technology, the adequacy of capital and Human Resources.The effectiveness and efficiency of health services such as care, treatment, examination, medical treatment, and other good diagnostics will affect patient satisfaction levels in the hospital. The management of the hospital is required to be able to plan, mobilize, organize, and coordinate the activities of professional and non-professional workers.The role of human resource functions towards the achievement of overall organizational goals will require an assessment and evaluation of the implementation of human resource programs developed in the function of each human resource. Assessment and evaluation conducted to find out all planned programs whether the implementation is maximal or not If indeed in practice has not been implemented with the maximum, it will look for solutions to overcome these problems. One way to assess this is to carry out management audits on human resource functions. Keywords: Management Audits, Human Resources, performance
PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN MENGGUNAKAN MODEL DUA SELISIH DAN MODEL TIGA SELISIH Susi Astuti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under thw control of anyone. And to know the control of production costs and the impact on gross profit of an enterprise Difference in cost of production is profitable if the costs of production standards set larger than te actual production cost. While the difference in the cost of production is not profutable I the costs of production standars set smaller then the actual prodction cost. CV Sumber Cahaya Abadi is one of the manufacturing company engaged in the production with output in the raffia and straw. This CV are mass produces raffia and straw in bulk and serve orders from customers in both the large and small parties. Therefore the company requires the calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Recommendations can be given is monitoring the company must keep records of the cost of production in order to avoid further mistakes cost allocation and corporate presentation can further improve the control of production costs to profits by arranging periodic activity reports so that companies can get more optimal profits and had to check periodically to record the presentation of the allocation of costs in order to obtain maximum gross profit. Keywords : Production Cost, Analysis of the Diifference in Production Cost, Production Cost Control.
Tax Payment Intention using Theory of Planned Behavior Approach Much. Riyadus Solichin; Susi Astuti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 1 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i1.723

Abstract

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention