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All Journal Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society Jurnal Ilmiah Manajemen Kesatuan
Areta Widya Kusumadewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN (Studi Kasus Pada RSUD Dr. “X”) Areta Widya Kusumadewi; Helmy Adam
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.268 KB)

Abstract

This study aims to describe and analyze accounting information systems revenue cycle for general patients and Badan Penyelenggara Jaminan Sosial (BPJS) patient relating to the payment of Outpatient Installation, Inpatient Installation, and the Emergency Installation on RSUD Dr. “X” Hospital. This study is a descriptive qualitative research. This study is to explain the situation, analyze, and provide improved solutions to the problems that arise. Methods of data collection in this study using field research consisted of interviews, observation, and documentation. The results showed that the accounting information system of the revenue cycle is good but still not effectively linked to (1) advance and the money deposited while the general patient and BPJS patient, (2) differences in hospital rates with BPJS rates, (3)  the incompleteness of the procedure and flow chart. Recommendations of these problems is to improve and update the revenues and cash receipts procedures in order to support service activities.Keywords: Accounting Information Systems, Revenue Cycle, Hospital, BPJS.
The Impact of Corporate Social Responsibility Disclosure on Company Performance Adib, Noval; Alam, Muhammad Dimar; Nugraha, Rizky Aditya; Rachman, Helmy Aulia; Kusumadewi, Areta Widya
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3040

Abstract

This study expands on the influence of Corporate Social Responsibility disclosure on firm performance, with a particular focus on advertising intensity as a moderating variable. Using a quantitative research approach, we employ multiple linear regression analysis to examine the relationship between financial performance and Corporate Social Responsibility practices. The sample consists of Indonesian public companies listed in the LQ45 index from 2019 to 2022. Our findings reveal that concealing Corporate Social Responsibility has a positive impact on firm performance, highlighting the beneficial effects of transparent Corporate Social Responsibility practices. However, advertising intensity does not moderate the relationship between Corporate Social Responsibility disclosure and firm performance. These results suggest that while disclosing Corporate Social Responsibility itself improves firm performance, the level of advertising intensity does not change this relationship. This study contributes to the understanding of the role of Corporate Social Responsibility in corporate strategy and offers insights for managers and policymakers in emerging markets such as Indonesia. Future research should explore additional moderating variables and expand the analysis to other market contexts to further validate these findings.
The Determinants of Students' Intentions to Use Artificial Intelligence-Based Mobile Investment Apps Pusposari, Devy; Rachman, Oktarian Aulia; Kusumadewi, Areta Widya
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.720

Abstract

Purpose—This study investigated the determinants of students' intentions to use Artificial Intelligence-based Mobile Investment Apps known as Robo Advisors. Perceived ease of use, perceived usefulness, and perceived trust are the presumed determinants of students' intentions, directly and indirectly mediated by perceived attitudes. Design/methodology/approach —  The study employs a survey of 231 students of the Accounting Departments of Universitas Brawijaya, analyzed by the Partial Least Square method. Findings—The study's results revealed that the students’ intentions were directly affected by perceived usefulness and perceived attitudes, and perceived attitudes were affected by perceived ease of use, usefulness, and trust. Practical implications —  This finding implies that app developers should improve their app features and interactions with students to develop perceived ease of use and perceived trust. Originality/value—This study combines the Technology Acceptance Model and Theory of Trust to provide a firmer model for explaining students' intentions. Keywords —  Robo Advisor, mobile investment apps, Artificial Intelligence, investment, TAM. Paper type —  Research Paper
Co-Authors Devy Pusposari Helmy Adam Muhammad Dimar Alam Noval Adib Rachman, Helmy Aulia Rachman, Oktarian Aulia