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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Kepemimpinan dan Manajemen Keperawatan Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Activity Based Costing and Cost Recovery Rate of Ureteroscopy Under Indonesia's INA-CBGs Payment System Arina Manasikana; Chriswardani Suryawati; Puji Harto
Contagion: Scientific Periodical Journal of Public Health and Coastal Health Vol 7, No 3 (2025): CONTAGION
Publisher : Universitas Islam Negeri Sumatera Utara, Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/contagion.v7i3.26193

Abstract

Universal Health Coverage (UHC) sustainability in Low-and Middle-Income Countries (LMICs) hinges on adequate Diagnosis-Related Group (DRG) tariffs, which frequently fail to cover the true cost of complex, high-technology procedures. This study aimed to estimate the actual unit cost of 360 Ureteroscopy (URS) encounters (January-December 2023) using Activity-Based Costing (ABC) and assess the resultant Cost Recovery Rate (CRR) under Indonesia's INA-CBGs payment system. A retrospective descriptive quantitative design cost analysis was performed at RSI Sultan Agung Semarang. The ABC unit cost ranged from IDR 9.322.737 (Class I) to IDR 8.322.737 (Class III). Compared to the INA-CBGs tariff, a significant and consistent deficit was found exclusively in Class III procedures, yielding the lowest CRR of 69%. The deficit was primarily driven by high expenditure on imported consumables and Operating Room time. Conclusion and Contribution: The INA-CBGs tariff is structurally inadequate for high-severity URS cases, threatening hospital financial sustainability. This study provides the first ABC micro-costing evidence linked to INA-CBGs for urological procedures, offering critical data to policymakers for a targeted tariff review and enabling hospital management to optimize key cost drivers Keywords: Diagnosis-Related Groups, Activity-Based Costing (ABC), Cost Recovery Rate (CRR), Ureteroscopy (URS), Universal Health Coverage (UHC), Unit Cost
Kinerja PT Bank Syariah Indonesia, Tbk setelah Merger: Apakah Lebih Baik? Yunistiyani, Vina; Harto, Puji
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 2 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i2.15621

Abstract

Latar Belakang: Pemerintah senantiasa mendorong pertumbuhan ekonomi syariah di Indonesia melalui pengembangan industri halal yang didukung kemajuan perbankan syariah, salah satunya melalui merger PT Bank Syariah Indonesia Tbk (BSI). Merger bertujuan untuk menguatkan posisi bank syariah di Indonesia sekaligus membuka peluang BSI untuk bersaing dan menarik minat investor. BSI berusaha menjalankan amanah nasabah dan stakeholder dengan baik melalui keseriusannya dalam menjalankan aktivitas perbankan, baik pengelolaan dana maupun penyaluran pembiayaan. Keberhasilan merger salah satunya dinilai dari kinerja keuangan yang mengalami perbaikan dibanding sebelumnya.Tujuan: Tujuan yang ingin dicapai dari hasil penelitian ini adalah menganalisis perbedaan kinerja BSI sebelum dan setelah merger menggunakan indikator risk profile, good corporate governance, earning dan capital (RGEC) yang diperoleh dari laporan tahunan perusahaan.Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel BSI. Periode penelitian selama 6 tahun sebelum merger dari tahun 2015-2020 dan 1 tahun setelah merger pada 2021. Analisis yang digunakan adalah statistik deskriptif dan uji Mann Whitney.Hasil Penelitian: Hasil penelitian menunjukkan terdapat perbedaan Return on Asset (ROA), sedangkan Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) dan Good Corporate Governance (GCG) sebelum dan setelah merger tidak ada perbedaan. NPF, ROA dan CAR mengalami perbaikan, sedangkan FDR turun dan GCG tetap.Keterbatasan Penelitian: Data setelah merger terbatas 1 tahun dan terdapat rasio-rasio lainnya yang tidak diteliti sesuai pedoman RGEC.Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kinerja setelah merger dan pengukuran GCG menggunakan hasil self-assessment sesuai No. 10/SEOJK.03/2014 tentang tingkat kesehatan BUS dan UUS.
Economic Burden of Diabetic Foot Ulcers Across Nations: A Scoping Review Nur Alaydrus; Chriswardani Suryawati; Puji Harto
Indonesian Journal of Global Health Research Vol 7 No 3 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i3.5719

Abstract

Diabetic foot ulcers (DFUs) are among the most severe complications of diabetes mellitus, leading to significant morbidity, hospitalizations, and healthcare costs. The economic burden of DFU treatment is primarily driven by hospitalization expenses, surgical interventions, and complications such as nephropathy, retinopathy, gangrene, and osteomyelitis. Objective: This study examines the direct medical costs associated with DFU inpatient care, identifying key cost drivers and variations across different healthcare systems. Method: A scoping review was conducted using PubMed, PubMed Central, and ScienceDirect to analyze peer-reviewed studies published between 2014 and 2024. The review focused on DFU-related hospitalization costs, surgical expenditures, and the impact of comorbidities on financial burden. Results: Hospitalization constituted the largest cost component, with expenses escalating due to surgical procedures, particularly amputations. Economic disparities between high-, middle-, and low-income countries influenced DFU-related expenditures, highlighting differences in treatment accessibility and cost structures. Conclusions: Standardized management strategies and cost-effective interventions are essential to optimize resource allocation and improve patient outcomes. This study provides insights into the financial challenges of DFU treatment, emphasizing the need for healthcare policy reforms to mitigate economic burden and enhance care efficiency.
ANALYSIS OF THE IMPACT OF COVID-19 ON THE CAPITAL OF RURAL BANKS (BPR) AND SHARIA RURAL BANKS (BPRS) IN THE JAVA-BALI REGION Dian Panca Putra Nandika; Puji Harto
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640943

Abstract

The COVID-19 pandemic has put significant pressure on banking stability, including for Rural Banks (BPR) and BPRS, which are more vulnerable than commercial banks. This situation necessitates an understanding of how internal and external factors influence the capital strength of regional banks, particularly in the Java-Bali region, which has distinct economic dynamics. This study analyzes the factors influencing the Capital Adequacy Ratio (CAR) of Rural Banks (BPR) in the Java-Bali region during the 2019 Q4 – 2024 Q4 period. Using panel data of 180 BPRs and the Random Effects Model (REM) estimation method, this study examines the effects of COVID-19, regional characteristics (Bali dummy), profitability (ROA), operational efficiency (BOPO), bank size (log total assets), and market concentration (log HHI) on CAR. The results showed that Covid-19 had a negative and significant impact on CAR, indicating a weakening of the capital position of rural banks (BPRs) during the pandemic. Profitability had a positive effect on CAR, while operational inefficiency (high BOPO) and larger bank size were associated with lower CAR. Conversely, location (Bali) and market concentration variables did not show a significant effect. These findings confirm that BPRs' internal performance, particularly profitability, efficiency, and asset growth management, are key factors in strengthening capital buffers, while external shocks such as Covid-19 remain a risk that needs to be anticipated.
PENGARUH BOARD CHARACTERISTICS TERHADAP ESG PERFORMANCE DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Dimas Farizki; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of Managerial Ability, CEO Tenure, and Board Diversity on ESG (Environmental, Social, and Governance) performance, with Family Ownership  as a moderating variable. As control variables, this study also considers firm size, ROA (Return on Assets), and leverage.The study uses a moderated regression analysis approach to examine the relationships between these variables. Data were collected using a purposive sampling technique, with a sample of 58 companies listed on the Indonesia Stock Exchange during the period of 2021-2023.The results show that Managerial Ability, CEO Tenure, and Board Diversity do not have a significant effect on ESG performance. Furthermore, Family Ownership  was found to moderate the relationship between board characteristicss and ESG performance. These findings contribute to the understanding of the factors influencing ESG performance in Indonesian companies and have implications for board governance policies and corporate sustainability strategies.
PENGARUH TATA KELOLA PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Tahun 2021-2023) Rizky Ramadhan; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of corporate governance and investment opportunity set (IOS) on earnings quality, by considering control variables such as company size, profitability, and cash holding. The independent variables tested in this study are board diversity, executive compensation, interlocking directorship, and investment opportunity set (IOS), while earnings quality serves as the dependent variable. This study focuses on companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. The research sample was taken using a purposive sampling method, resulting in 292 observations obtained from company prospectuses, financial statements, and published annual reports. Data analysis was carried out using multiple linear regression after conducting classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results of the study indicate that board diversity and investment opportunity set (IOS) have a significant negative effect on earnings quality, while executive compensation and interlocking directorship do not show a significant effect on earnings quality. As for the tested control variables, company size and profitability show a significant negative effect on earnings quality. Meanwhile, cash holding does not have a significant effect on earnings quality.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI PEMODERASI Hesti Kumala Sari; Puji Harto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze  the effect of bank soundness on firm value, with financial reporting quality as a moderating variable. The dependent variable in this research is firm’s value, while the independent variable consists of bank health indicators, including risk profile, corporate governance (GCG), earnings, and capital. The moderating variable is financial reporting quality, specifically accrual quality, and control variables include firm size and firm age. The population of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample selection method used was purposive sampling method. The result were obtain as many as 171 observations over 4 years. Data analysis was conducted using multiple linear regression in SPSS.The findings indicate that the capital has a positive effect on firm value, while GCG, earning, and risk profile do not have a significant impact on firm value. Additionally, financial reporting quality does not moderate the relationship between risk profile, GCG, earning, and capital with firm’s value.
Audit Committee Effectiveness and Accounting Conservatism Practices: The Case of Manufacturing Companies Widhiastuti, Ratieh; Rohman, Abdul; Harto, Puji
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.59397

Abstract

This study aimed to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism when an audit committee was present as a moderating variable. The population was manufacturing companies indexed at the Indonesia Stock Exchange (IDX) in 2019-2021. The tool employed descriptive and moderation regression analysis. The findings of this research showed that financial distress, conflicts of interest, and litigation risk had a significant positive effect on accounting conservatism. However, the audit committee could not moderate the impact of financial distress, conflict of interest, and litigation risk on accounting conservatism. Financial distress had a significant positive effect on accounting conservatism. Litigation risk was one of the negative impacts of agency problems in a company. These results supported the agency theory, which explains that lawsuits or litigation risks can occur due to differences in interests between management and investors, creditors, or the government. This research contributes to accounting standard policymaking, particularly in applying the conservatism principle. Based on the occurrences and findings of past investigations, which are still inconsistent, the originality of this study was to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism by including the audit committee variable as a moderating variable.
The Moderating Role of Profitability in The Relationship Liquidity and Leverage on Financial Distress in Islamic Banking Nur Kholis; Imam Ghozali; Puji Harto
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-05

Abstract

The purpose of this study is to examine the role of profitability in moderating the relationship between liquidity and leverage on financial distress in Islamic banking. This study uses a quantitative descriptive approach, and the panel data analysis method is implemented using E-views 12. The sample Islamic banking companies listed on The Financial Services Authority (OJK) for a period of four years, namely the 2021-2024 period. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. The results showed that the liquidity ratio does not have a significant effect on financial distress, while leverage has a significant effect on financial distress. Profitability is unable to moderate the relationship between the liquidity ratio and financial distress, but profitability is able to moderate the relationship between leverage and financial distress. The implications of this study help to understand the development and performance of the companies studied and can be used as input and consideration for companies in taking steps to prevent bankruptcy.
The role of corporate social responsibility in increasing company growth through micro waqf bank as a solution for economic resilience in the pandemic Puji Harto; Warno Warno; Tarmizi Achmad
Journal of Islamic Accounting and Finance Research Vol. 4 No. 1 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.11139

Abstract

Purpose - The purpose of this study was to determine the effect of corporate social responsibility (CSR) on increasing company growth through Micro Waqf Banks (a case study of Micro Waqf Bank customers during the covid 19 pandemic).Method - The data were analyzed through the stages of reduction, display, and heuristic data, that is concluding from various data and findings obtained by researchers both from secondary data and primary data.Result - Micro Waqf Banks provide loans with small margins so that cheap funding is needed, namely from government grants and CSR from companies, even from personal sources. But in practice, the institution has difficulty in the process of increasing the funding so that, in general, it still comes from government grants. From the results of the study, 50% of business customers increased so Micro Waqf Banks could affect the economic improvement of community members, especially Micro Waqf Bank customers.Implication - MSMEs have increased from 10-40% so that it directly affects the economy of Micro Waqf Bank customers. This also indirectly affects the community's economy because of the associated economic cycle even during the COVID-19 pandemic.Originality - This research is the first research using CSR and Micro Waqf Banks to increase company growth directly and to the country's economic growth indirectly.
Co-Authors Abdul Rohman Abdul Rohman Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andik Yulianto Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Arina Manasikana Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Dian Panca Putra Nandika Dimas Farizki Endri Parwanto Fadhillah Rahmadhani Wahyunintya Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hesti Kumala Sari Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Indria Esti Pawening Joko Prasetiyo Joseph Herbert Julia Safitri Mani, Andra Ruyus Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Alaydrus Nur Kholis Pamungkas, Nugroho Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Rizky Ramadhan Safira Alifah Santi Puspita Sari Sarifa Aini SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Sutopo Patria Jati Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Yunistiyani, Vina