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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting
- Prasetyono
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Economics, Econometrics & Finance

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Journal : Infestasi

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STANDARISASI NILAI WAJAR DAN PENGGUNAAN METODE AKUNTANSI SEBAGAI UPAYA PENGENDALIAN PRAKTIK CREATIVE ACCOUNTING Atik Emilia Sula; - Prasetyono
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1265

Abstract

Accounting method choices offered by Indonesian Financial Accounting Standards set by Indonesia Chartered Accountant seems giving opportunities for legalization of creative accounting and earnings management practices. The presence of accounting methods constitute grey area as loopholes for every practitioners and companies to gain their intentions disregarding ethical aspect. Several motives and techniques emerging in business practice triggers tremendous impact  to many aspects. According to standard setters, earnings management becomes important concern because of two reasons. Firstly, whatever the reason, earnings management practice attends to miss-lead financial statement which secondly, affects resource allocation eventually (Gumanti, 2003). Growing research found that there was a tendency to execute earnings management for short-term goals. Creative accounting and earnings management phenomenon has to be a consideration of every body such as business practitioners, academics, government, regulator, law enforcer, and communities so that even when the phenomenon could not be abolished, it can be expected to reduce negative effect comes from those two practices and preventing financial fraud that might arise from it.
ANALISIS DAMPAK IMPLEMENTASI STANDAR PELAYANAN MINIMAL RUMAH SAKIT TERHADAP KINERJA KEUANGAN (STUDI PADA RSUD DR. H. MOH. ANWAR SUMENEP) Anis Sufiati; - Prasetyono; F. A. Kurniawan
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.548

Abstract

The objective of this study is to investigate the effect of implementation of minimum standards of service at Local Government Hospital of Sumenep District on financial performance. This is a qualitative research based on case study. Data used in this study was financial reports of year 2010 until 2012 and Performance Accountability Report of Government Institutions of year 2012 as a secondary data. In order to gather primary data, observation and interview have done on the staffs of Local Government Hospital of Sumenep District. The data is analyzed by Pattern-Matching. This study found that Local Government Hospital of Dr. H. Moh. Anwar Sumenep District, has implement the Minimum Standards of Service based on the Decision of the Minister of Health No. 129/Menkes/SK/II/2008, however it has not been entirely implemented. This implementation has increased the financial performance of the hospital significantly since 2010 until 2012. The cost recovery in 2010 was 45%, in 2011 was 54%, and in 2012 was 69%. Moreover, the income realization of this hospital in 2012 has also passed the target.
Co-Authors Anis Sufiati Atik Emilia Sula Bambang Haryadi Chairun Nisak F. A. Kurniawan Fitri Ahmad Kurniawan Muhammad Asim Asy’ari