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Revisi Keyakinan atas Sinyal Informasi Akuntansi MF. Arrozi Adhikara
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study was to determine the behavior of securities analysts’ beliefs revision in the valuation of shares which is determined by the sinyal quality of accounting information, unsystematic risk perception, and market risk as a measure of environmental uncertainty.This study uses explanatory-causal approach. Type of data is primary data and the collection method is a survey. The dimension of time used is one shot study. The respondents were securities analysts and the unit of analysis is the individual. Data analysis used Structural Equation Modeling (SEM) with AMOS.This study shows that the usefulness of accounting information has a positive influence on the beliefs revision and perceptions of risk and subjectivity of the return. Meanwhile, perception of risk has a negative influence on the subjectivity of the return. Furthermore, environment uncertainty has no influence on beliefs revision and subjectivity of the return. In addition, beliefs revision has a positive influence on subjectivity of return.Study findings indicate that signal quality of accounting information has information content; securities analysts have high confidence, prudent, disjunction attitude, volitional, sophisticated, rational behavior, and preferences of risk averter.Keywords: usefulness of accounting information, beliefs revision, perceptions of risk, environment uncertainty, subjectivity of return.
The Role of Patient Experience in Improving the Quality of Hospital Services in DKI Jakarta Alfira Ulfa; MF. Arrozi Adhikara; Erry Yudhya Mulyani
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 4 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i4.473

Abstract

Hospitals in DKI Jakarta continue to face service quality challenges, including long waiting times, fragmented information systems, and limited patient access to digital health technologies. Although digital transformation and digital literacy are expected to enhance service quality, the mediating role of patient experience remains insufficiently explored. This study investigates the effects of digital transformation and digital literacy on service quality, with patient experience as a mediating variable. A quantitative explanatory design was applied using data from 200 outpatients. Measurements were based on validated indicators of digital transformation, digital literacy, patient experience, and service quality. Structural Equation Modeling (SEM) with AMOS was employed for analysis. The findings show that digital transformation significantly improves patient experience and service quality. Digital literacy positively affects patient experience but does not directly influence service quality. Patient experience fully mediates the relationship between digital literacy and service quality and partially mediates the effect of digital transformation. These results highlight the critical role of patient experience in translating digital capabilities into perceived service improvements. Hospitals are encouraged to strengthen digital transformation initiatives, enhance digital literacy support—especially for older adults—and design user-friendly digital services that facilitate communication and access. This study integrates the Technology Acceptance Model and Customer Experience Theory to provide empirical evidence on how digital-based interventions can advance hospital service quality.
Determinants of Experiential Marketing on the Intention to Use Outpatient Services in Class C Hospital Lucki Lucki; MF. Arrozi Adhikara; Rokiah Kusumapradja
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 4 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i4.486

Abstract

Introduction: Experiential marketing has become a growing trend in promotional activities by emphasizing personalization and active customer involvement. Preliminary observations indicate a decline in outpatient visits among patients with general insurance and non-JKN coverage in 2023, which may be influenced by a decrease in their intention to use outpatient services. This condition highlights the need for hospitals to implement experiential marketing strategies to enhance patient interest and experience. Objective: This study aims to empirically examine the influence of patient experience and service perception on the intention to use outpatient services, with Strategic Experiential Modules (SEMs) as an intervening variable. Methods: This quantitative research employs a causal design involving outpatient service users as the population. A non-probability sampling technique was used, yielding 249 respondents. Data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS software. Results: The findings reveal that patient experience and service perception simultaneously have a significant positive influence on the intention to use outpatient services through SEMs. Service perception directly shows a significant positive effect on both SEMs and intention to use outpatient services, while SEMs also significantly enhance usage intention. Service perception emerges as the dominant variable in increasing SEMs and usage intention, whereas patient experience has the weakest effect. Conclusion: Patient experience and service perception collectively influence the intention to use outpatient services with SEMs as an intervening variable. Strengthening Customer Relationship Management is essential by improving human resources and optimizing service asset.
The Influence of SI-RS Development and Computer Self-Efficacy on the Implementation of EMR Mediated by Barrier Self-Efficacy at Firdaus Hospital Erish Harry Angkat; MF. Arrozi Adhikara; Wahyuni Dian
Jurnal Cinta Nusantara (JCN) Vol. 1 No. 2 (2023): JURNAL CINTA NUSANTARA
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v1i2.22

Abstract

Health technology transformation is realized through development and utilization technology, digitalization, as well as bio-technology. The implementation of health technology transformation that has been carried out by the Ministry of Health is the enactment of Minister of Health Regulation Number 24 of 2022 concerning Medical Records which requires all hospitals to maintain electronic medical records (EMR) no later than 31 December 2023. The aim of this research namely to analyze the influence of the development of SI-RS and computer self-efficiency on the implementation of EMR which is mediated by self-efficacy barriers at Firdaus Hospital. The research method used is an associative quantitative research method. This research was conducted on medical service and examination officers with a population of 261 people. The sample used was 110 people who were calculated proportionally. This research uses path analysis and regression analysis techniques. The results of this study indicate that the simultaneous development of SI-RS and computer self-efficiency have an effect on the implementation of EMR which is mediated by self-efficacy barriers, partial development of SI-RS has no effect on self-efficacy barriers, computer self-efficiency partially influences barrier self-efficacy, barrier self-efficacy partially influences EMR implementation, SI-RS development partially influences EMR implementation, and computer self-efficacy partially influences EMR implementation.