Articles
<![CDATA[Cost awareness analysis on acute appendicitis treatment with BPJS Healthcare at Budi Kemuliaan Hospital, Batam ]]>
<![CDATA[Wardhani, Anjari Wahyu]]>;
<![CDATA[Suryawati, Chriswardani]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ GHMJ (Global Health Management Journal) Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance) ]]>
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<![CDATA[Background: Financial costs are recognized as one of the causes of lack access to adequate health services, not least in the treatment of Acute Appendicitis with BPJS Healthcare in Budi Kemuliaan Hospital, Batam. Data describing health workers' awareness of costs is still limited. Increasing awareness of health workers can encourage to increase treatment efficacy and reduce wasteful spending costs. Aims: This study objective was to analyze the cost awareness of health workers' in the efficiency of Acute Appendicitis treatment. Methods: This research was a qualitative descriptive study accompanied by direct observation on the implementation of clinical pathways and SOP in cases of Acute Appendicitis in Budi Kemuliaan Hospital, Batam. In this study also conducted interviews involving nine main informants and three triangulation informants. Result: There was a low awareness of costs identified in the implementation of clinical pathways and SOP in cases of Acute Appendicitis in general surgeons, resulting in high financing. There was also low management monitoring that could be seen in the incomplete TXT data. This had the potential to be a source of financial loss for hospitals. Conclusion: The lack of cost efficiency for Acute Appendicitis occurred due to lack of cost awareness and monitoring of hospital management. Efficiency could be seen in disposable materials components, but the incompleteness of TXT data could affect the calculation.]]>
<![CDATA[PERAN SUSTAINABILITY REPORT SEBAGAI ANTESEDEN TERHADAP MANAJEMEN LABA DAN PENGARUHNYA PADA COST OF EQUITY (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2016) ]]>
<![CDATA[Hanifah, Risti Hanifah]]>;
<![CDATA[Rohman, Abdul]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi YPPI Rembang ]]>
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DOI: 10.47686/bbm.v4i2.246
<![CDATA[This study aims to examine empirical evidence on the role of sustainability report as an antecedent variable to earnings management, tthrough discretionary accruals and cost of equity that is performed on companies listed on the Exchange Indonesia Securities in 2013-2016.The sample in this study using non-financial companies with a total sample of 78 selected companies with purposive sampling as sampling technique. This study uses Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed by using is WarpPLS 5.0 application.Based on finding shows the importance of sustainability report role seen from each aspect in its influence to earnings management and cost of equity in company. Be concluded that sustainability report consisting of economics and social aspects have a positive effect on earnings management, while the environmental aspects negative affect on earnings management, earnings management have a negative effect on cost of equity and earnings management have a negative effect on cost of equity with the company size as a control variabel.]]>
<![CDATA[THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES ]]>
<![CDATA[Harto, Puji]]>;
<![CDATA[Prastiwi, Andri]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.12.1.1-16
<![CDATA[The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. Utilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation. ]]>
<![CDATA[ANALISIS PENGARUH MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA ]]>
<![CDATA[Junawatiningsih, Tri]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Faculty of Economics and Business Diponegoro University ]]>
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<![CDATA[This research aims to analyze the affect of internal and external corporate governance mechanism on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a company's ability to survive in the future. Variabel independent used in this study is Internal corporate governance mechanisms (ownership concentration, institutional ownership, and audit committe) and external corporate governance mechanisms (audit tenure, industry specialize audit firm, and leverage). The dependent variabel used in this study is earning persistence in observations 2012 and 2013. The population of this research is 132 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of 2012 and 2013. Based on purposive sampling method, there are 98Â samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results of this research showed that ownership concentration, audit commite, leverage and industry specialize audit firm has positive and significant effect on earning persistence. While institutional ownership and audit tenure has no significant effect on earning persistence.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Puspita, Silvia Ratih]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This paper examines the effect of corporate governance on tax avoidance. Corporate governance is proxied by the background of accounting or financial expertise of the audit committee, the proportion of independent directors, executive compensation, public ownership, and the largest shareholding. Tax avoidance is measured by performance-matched tax avoidance measure. By using purposive sampling in the observation period 2010-2012, obtained 399 observations from non-financial companies listed on the Indonesian Stock Exchange. Data were analyzed using ordinary least square regression model by incorporating the effect of year and industry sectors. Regression results show that public ownership and the largest shareholding have negative effect on tax avoidance. Company performance has positive effect on tax avoidance. Meanwhile, the background of accounting or financial expertise of audit committees, the proportion of independent directors, executive compensation, and company size do not have a significant effect on tax avoidance. The results of this paper indicate that some of the mechanisms of corporate governance in Indonesia are not effective according to their function for shareholders.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN ]]>
<![CDATA[Rachmadan, Adhitya]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive effect on LDR]]>
<![CDATA[STUDI EMPIRIS TERHADAP FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI ]]>
<![CDATA[Sekar Kuningsih, Reni]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the differences on job expectation on whether students choose to pursue a public accountant career or nonpublic- accouuntant career.This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using exploratory factor analysis.The result of this study indicated that there were significant differences on job expectation between students choose to pursue a public accountant career and students choose to pursue nonpublic-accountant career.]]>
<![CDATA[Fungsi Pengorganisasian dan Pelaksanaan Keuangan Puskesmas Berstatus Badan Layanan Umum Daerah ]]>
<![CDATA[Firdhausy, Hima Sakina]]>;
<![CDATA[Suryawati, Chriswardani]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ HIGEIA (Journal of Public Health Research and Development) Vol 5 No 2 (2021): HIGEIA: April 2021 ]]>
Publisher : <![CDATA[Jurusan Ilmu Kesehatan Masyarakat, Fakultas Ilmu Keolahragaan, Universitas Negeri Semarang, Indonesia ]]>
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DOI: 10.15294/higeia.v5i2.45627
<![CDATA[Bergas Public Health Center as a PPK-BLUD unit was required to change traditional financial management methods into performance-based budgeting. The utilization of the budget from the APBD, BOK, and BLUD funds had reached more than 90%, but the achievement of SPM had not been maximal. This study aimed to analyze the functions of financial organization and implementation at the Bergas Public Health Center with PPK-BLUD status. This research used qualitative methods with a case study approach. Data collection techniques throughed in-depth interviews with triangulation of sources to test the validity of the data. The research informants were 15 respondents who were selected by purposive sampling. The research was carried out from March to August 2020. The results of the research on the organizing function showed that there were problems with coordination with activity executing officials, cooperation between program holders was still lacking, and the mindset of the implementer was not performance-based budgeting. In the implementation function, it was found that there were difficulties in managing accrual-based finance, BLUD funds had not been used for innovation in achieving SPM, SPI had not been implemented, and monitoring implementation had not been integrated regarding the absorption of performance-based budgets. The study concluded that the function of organizing and implementing finance had been running but had not fulfilled the SPM due to several obstacles. Keywords: Organizing, Implementation, Puskesmas Finance, BLUD]]>
<![CDATA[Fungsi Pengorganisasian dan Pelaksanaan Keuangan Puskesmas Berstatus Badan Layanan Umum Daerah ]]>
<![CDATA[Firdhausy, Hima Sakina]]>;
<![CDATA[Suryawati, Chriswardani]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ HIGEIA (Journal of Public Health Research and Development) Vol 5 No 2 (2021): HIGEIA: April 2021 ]]>
Publisher : <![CDATA[Jurusan Ilmu Kesehatan Masyarakat, Fakultas Ilmu Keolahragaan, Universitas Negeri Semarang, Indonesia ]]>
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DOI: 10.15294/higeia.v5i2.45627
<![CDATA[Bergas Public Health Center as a PPK-BLUD unit was required to change traditional financial management methods into performance-based budgeting. The utilization of the budget from the APBD, BOK, and BLUD funds had reached more than 90%, but the achievement of SPM had not been maximal. This study aimed to analyze the functions of financial organization and implementation at the Bergas Public Health Center with PPK-BLUD status. This research used qualitative methods with a case study approach. Data collection techniques throughed in-depth interviews with triangulation of sources to test the validity of the data. The research informants were 15 respondents who were selected by purposive sampling. The research was carried out from March to August 2020. The results of the research on the organizing function showed that there were problems with coordination with activity executing officials, cooperation between program holders was still lacking, and the mindset of the implementer was not performance-based budgeting. In the implementation function, it was found that there were difficulties in managing accrual-based finance, BLUD funds had not been used for innovation in achieving SPM, SPI had not been implemented, and monitoring implementation had not been integrated regarding the absorption of performance-based budgets. The study concluded that the function of organizing and implementing finance had been running but had not fulfilled the SPM due to several obstacles. Keywords: Organizing, Implementation, Puskesmas Finance, BLUD]]>
<![CDATA[Era New Economy: Tantangan dan Harapan bagi Profesi Akuntan ]]>
<![CDATA[Puji Harto]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v4i1.8
<![CDATA[The fast improvement of science has emerged new economic era. The affect ofit to accountant has many concequences. In financial accounting field, the challengeof presenting financial information is relevancy. Information technology can be usedto improve relevancy, real-time information. In management accounting field, thereare many accounting contemporer concept which adapt to information technology. Inauditing field, the focus shift to assurance service. To face it, accountant mustimprove their quality by enhance information technology ability and inovate in doingtheir tasks.]]>
