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ANALISIS EFISIENSI PENGGUNAAN BELANJA DAN JUMLAH PEGAWAI TERHADAP INDEKS KEPUASAN MASYARAKAT: STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA MALANG TAHUN 2013 Antya Sukmawati; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research was held to see the efficiency level of Government Working Units in Malang Municipality by using Data Envelopment Analysis (DEA) as the research method. Variable Return to Scale (VRS) assumption and both input-oriented and output oriented are used. The result gives the same benchmarks, those are Environmental Units, Development Division, and Food Security Office. Input-oriented method shows that three units belong to group I (very efficient), five units belong to group II (efficient), six units belong to group III (reasonably efficient), four units belong to group IV (inefficient), and 22 units or more than 50% of sample belong to group V (very inefficient). Meanwhile with output-oriented method shows that three units belong to group I and the rest or 37 units belong to group II. Each units cannot be generalized to minimizing input variable because the differences in job description, while the output variable can be maximized by training to increase the quality employees’ performance and service.Keywords: efficiency, DEA, Data Envelopment Analysis, employee, Citizen Satisfaction Index

The Analysis of Sustainability Report As a Form of Corporate Social Responsibility Implementation Based on Global Reporting Initiative (GRI) Guidelines (Case Study at PT. Telekomunikasi Indonesia, Tbk) Hajir Prisna Sugeng Putri; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The main purpose of this research is to gain information and understanding about the level measurement of PT Telekomunikasi Indonesia sustainability report fulfillment based on performance indicators in Global Reporting Initiative (GRI) guidelines. The performance indicators that will be analyzed include economic, environment, labor practices and decent work, human rights, society and product responsibility. The researcher compared the performance indicators in the sustainability report with Global Reporting Initiative (GRI) standard and then analyzes the standard fulfillment for those performance indicators. Standard fulfillment has three criteria that include standard fully fulfilled, standard partially fulfilled and standard not fulfilled. The result of this research is the 2012 sustainability report of PT Telekomunikasi Indonesia has already reported performance indicators that recommended by Global Reporting Initiative (GRI). PT Telekomunikasi Indonesia sustainability report has fully fulfilled 45 indicators out of 84 indicators that covers in each performance indicators and this sustainability report has externally assured by Mazars. Based on the comparison between analysis result and GRI application level, the 2012 sustainability report of PT Telekomunikasi Indonesia can be graded with B+. Keyword: Sustainability Report, GRI, PT Telekomunikasi Indonesia

ANALYSIS OF EFFECT OF ACQUISITIONS ON FINANCIAL PERFORMANCE OF ACQUIRER COMPANIES AND ACQUIRED COMPANIES (Case Study of Companies Listed on the Indonesia Stock Exchange Year 2008-2010) Ika Wikasari; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine how the effect of the acquisition on the financial performance of the acquirer and the acquired company after the acquisition done. The population in this study are all public companies listed on the Indonesia Stock Exchange during the years 2008 to 2010. The sample in this study consisted of 8 the acquirer companies and 5 the acquired companies. The financial performance of the company in this study was measured using financial ratios consist of liquidity ratios, activity ratios, leverage ratios and profitability ratios. Tests performed using Paired Samples T test. The results of the analysis of financial ratios on the acquirer and the acquired company indicates that there was no significant difference between the two years before and one year before to one year after the acquisition. From these results we can conclude that the acquisition does not generally have a significant influence on the financial performance of the acquirer and the acquired company are proxied by financial ratios. This was probably due to lack of strategy and lack of experience in acquisition activity. Keywords: acquisition, the company's performance, financial ratios

ANALISIS PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENERAPAN METODE BALANCED SCORECARD (Studi Kasus Pada RSUD “Kanjuruhan” Kepanjen Kabupaten Malang) Laila Yulita Anisak; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to measure performance RSUD “Kanjuruhan” Kepanjen Kabupaten Malang by using the concept Balanced Scorecards referring to four perspective which are, customers perspective, financial perspective, internal business process perspective, and also growth and learning perspective. The research used descriptive method by using secondary data among years of 2010 – 2012 and primary data to measure employees and patients satisfaction The results showed that the performance of RSUD "Kanjuruhan" Malang Kepanjen measured using Balanced Scorecard overall can be concluded to be "adequate”. The results can be seen in every perspective, which perspective of the customer on the customer satisfaction indicator shows “satisfied”result with the amount of 13560, the indicator of customer retention shows fluctuative result from year 2010 increased by 44 % to 49 % in 2011, while in 2012 decreased to 45 %, on customer acquisition indicators also showed fluctuative result that declined from 56 % in 2010 to 51 % in 2011, while the year 2012 increased to 55%. In financial perspective for the economic ratio showed “fairly economical” result, efficiency ratio in 2010 showed “efficient” result, but in 2011 and 2012 showed that the result are “not efficient”, while the ratio of the effectiveness in RSUD "Kanjuruhan" Kepanjen Malang was able to be “effective”, it is evidenced from the achievement of revenue budget has been made. In internal business process perspective (BOR, TOI, BTO, ALOS, GDR, NDR) as a whole was rated "adequate". In the learning and growth perspective on employee satisfaction indicator shows the results for 8461, which means employees feel “rather satisfied”, on employee retention indicator show “adequate” results, while the productivity of the employees showed “poor” result. This is evidenced by the increasing percentage of employee absences are reflected in employee productivity indicators. Keywords: Measuring Performance, Hospital, Balanced Scorecard.

ANALISIS PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA TERHADAP PERBANDINGAN KINERJA LAPORAN KEUANGAN PADA PT. BPRS MITRA HARMONI MALANG Ayu Wahyu Wulan Rahayu; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan (rasio profitabilitas) sebelum dan setelah menerapkan Akuntansi Sumber Daya Manusia pada PT. BPRS Mitra Harmoni Malang. Perbandingan kinerja keuangan (rasio profitabilitas) sebelum dan setelah menerapkan Akuntansi Sumber Daya Manusia dilakukan dengan metode penelitian deskriptif kuantitatif. PT. BPRS Mitra Harmoni Malang menyadari sepenuhnya peranan dominan Sumber Daya Manusia sebagai salah satu faktor utama penunjang keberhasilan usaha. Dapat dilihat adanya usaha yang dilakukan mulai dari perekrutan, seleksi, pengembangan dan pelatihan untuk menunjang kesejahteraan tenaga kerjanya. Tetapi dapat dilihat bahwa bank-bank yang ada di Indonesia termasuk PT. BPRS Mitra Harmoni Malang menetapkan sumber daya manusia sebagai beban atau biaya, bukan menetapkan menjadi aktiva. Hasil menunjukkan bahwa rata-rata analisis rasio keuangan sebelum dan setelah penerapan Akuntansi Sumber Daya Manusia adalah sama (identik) yang berbanding terbalik dengan perbandingan rasio keuangan sebelum dan setelah penerapan Akuntansi Sumber Daya Manusia. Kata Kunci : Rasio Profitabilitas, Akuntansi Sumber Daya Manusia, dan Sumber Daya Manusia.

Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Pengelola Keuangan Daerah (SIPKD) (Studi Kasus pada Pemerintah Kota Blitar) Aldillah Reza Mahendra; Didied Poernawan Affandy
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi minat pemanfaatan sistem informasi pengelola keuangan daerah (SIPKD) dengan menggunakan sebagian model Unified Theory of Acceptance and Use of Technology (UTAUT) yang diajukan oleh Venkatesh (2003). Penelitian ini berdasarkan hasil uji terhadap 66 responden pengguna sistem informasi pengelola keuangan daerah yang bekerja pada satuan kerja di lingkup Pemerintah Kota Blitar, Jawa Timur. Penelitian ini menggunakan kuisioner yang disebarkan secara langsung dengan metode purposive sampling dan menggunakan teknik regresi berganda untuk menguji data penelitian dengan bantuan software SPSS 14. Penelitian ini menggunakan tiga variabel independen, yaitu: ekspektasi kinerja, ekspektasi usaha dan faktor sosial serta satu variabel dependen, yaitu: minat pemanfaatan sistem informasi pengelola keuangan daerah. Hasil penelitian menunjukkan bahwa secara simultan dan parsial, ekspektasi kinerja, ekspektasi usaha dan faktor sosial berpengaruh secara signifikan terhadap minat pemanfaatan sistem informasi pengelola keuangan daerah. Kata Kunci: ekspektasi usaha, ekspektasi kinerja, faktor sosial dan minat pemanfaatan sistem informasi pengelola keuangan daerah (SIPKD).

Analisis Kinerja Keuangan Pada Bank Jago Tbk Sebelum Dan Sesudah Akuisisi Oleh Pt Dompet Karya Anak Bangsa M. Ray Pramiba; Didied Poernawan Affandy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.88

The acquisition of PT. Bank Jago Tbk. by PT. Dompet Karya Anak Bangsa resulted from The Financial Services Authority Regulation Number 12/POJK.03/2020 on the Consolidation of Commercial Banks, encouraging banks to make acquisitions and mergers to fulfill the minimum core capital requirement. In this study, the paired t-test and Wilcoxon Signed Rank were conducted to determine the differences in the company’s financial performance and financial ratios before and after the acquisition. The results of the analysis of financial statements exhibited that there was a significant difference in the share price and net profit margin variables. However, there was no significant difference in the core capital value and return on assets. Overall, the acquisitions had a positive impact on financial performance. Abstrak Adanya Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2020 tentang Konsolidasi Bank Umum mendorong beberapa bank untuk melakukan akuisisi maupun merger demi memenuhi ketentuan pemenuhan modal inti minimum. Salah satu lembaga perbankan yang melakukan akuisisi adalah PT Bank Jago TBK yang diakuisisi oleh PT Dompet Karya Anak Bangsa. Untuk melihat dampak dari adanya akuisisi tersebut, dilakukan perbandingan kinerja keuangan serta rasio keuangan perusahaan sebelum dan sesudah akuisisi dengan metode paired t-test dan Wilcoxon Signed Rank guna menentukan apakah terdapat perbedaan signifikan setelah akuisisi. Hasil analisa laporan keuangan menunjukkan bahwa terdapat perbedaan yang signifikan pada variabel harga saham dan net profit margin, sedangkan pada nilai modal inti dan return on asset tidak terdapat perbedaan yang signifikan setelah akuisisi dilakukan. Secara keseluruhan, akuisisi yang dilakukan membawa dampak positif pada kinerja keuangan.

Unlocking Business Opportunities for Immigrants Returning to Their Home Countries Ida Yulianti; Desi Tri Kurniawati; Wirawan Dony Dahana; Sri Palupi Prabandari; Didied Poernawan Affandy; Taufiq Ismail
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/k5kjjk36

This study aims to identify and analyze business opportunities available to immigrants returning to their home countries through a Literature Review approach. Returning immigrants bring valuable skills, capital, networks, and knowledge gained while living abroad, creating potential for starting and growing businesses in their homeland. Their international experience often allows them to recognize and capitalize on untapped market opportunities with a fresh perspective. Key factors that drive the success of these businesses include supportive economic conditions, newly acquired skills, stronger financial capital, and support from international business networks, providing access to broader markets and partnerships. However, these immigrants also face challenges such as cultural differences, complex business regulations, limited access to capital, and potential stigma or social discrimination. Economic, political, and social conditions in their home countries further influence the success of their ventures. Findings from this review offer valuable insights for governments and relevant institutions in formulating supportive policies for immigrant entrepreneurs, and inform future research exploring specific factors impacting the economic engagement of returning immigrants.

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