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Pengaruh Risiko Internal dan Risiko Pasar Terhadap Kinerja Keuanga Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Novia, Jessica; Muchtar, Susy
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15412

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko internal dan risiko pasar terhadap kinerja keuangan. Selanjutnya, menguji pengaruh risiko kredit, risiko operasional, risiko likuiditas, risiko pasar, umur dan ukuran perusahaan terhadap kinerja keuangan. Data yang digunakan dalam penelitian ini adalah data perusahaan asuransi yang terdaftar di Bursa Efek Indonesia 2017 – 2021. Sampel penelitian yang dipilih menggunakan metode pengambilan sampel tujuan sehingga diperoleh 9 perusahaan asuransi yang menjadi sampel. Analisis data yang digunakan untuk uji hipotesis yaitu analisis regresi data panel dengan menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak memiliki pengaruh terhadap Kinerja Keuangan. Namun, pada Risiko Operasional, Risiko Likuiditas dan size pengaruh positif terhadap kinerja keuangan. Namun, pada Age ditemukan pengaruh terhadap kinerja keuangan. Secara khusus, hasil penelitian menunjukkan bahwa risiko kredit tidak berpengaruh terhadap kinerja keuangan.. Oleh karena itu, perusahaan asuransi harus menerapkan strategi manajemen kredit untuk memastikan piutang dikumpulkan dalam waktu yang ditentukan untuk menghindari kasus piutang bermasalah dan dengan demikian meningkatkan kinerja. Hasil penelitian juga menunjukkan bahwa risiko pasar tidak berpengaruh terhadap kinerja keuangan. Temuan ini menyiratkan bahwa keputusan investasi yang baik menghasilkan peningkatan pendapatan investasi, yang pada gilirannya meningkatkan kinerja keuangan.
Gangguan Fungsi Hati pada Pasien Abses Hati Amebadengan Lama Perawatan di Rumah Sakit Atmajaya Novia, Jessica; Cahyadi, Alius
Majalah Kedokteran Indonesia Vol 68 No 2 (2018): Journal of The Indonesian Medical Association - Majalah Kedokteran Indonesia, Vo
Publisher : PENGURUS BESAR IKATAN DOKTER INDONESIA (PB IDI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47830/jinma-vol.68.2-2018-88

Abstract

Introduction : Amoebic liver abscess is a manifestation of extra-intestinal amoebiasis which is caused by Entamoeba histolytica infection. Patients with amoebic liver abscess usually have elevated liver function test results that will prolong the hospital stay.The aim of this study is to correlate liver dysfunctions and duration of hospital stay inamoebic liver abscess patients. Methods : This was a correlative analytic cross-sectional study. The participants of this study were patients diagnosed with amoebic liver abscess in Atma Jaya Hospital from January 2014 to December 2017. The length of stay and the liver function test result swere observed and analyzedusing Spearman correlation test. Results : There were 16 patients diagnosed as amoebic liver abscess, which 15 of them were male, with average age of 44.56 years old. The average length of stay was 10 days. Enlarged liver was found in 87.5% of the patients. The average AST, ALT, Alkaline phosphatase, and gamma-GT were 34 U/L, 60.63 U/L, 184.82 U/L, and 176.17 U/L respectively. The liver function test results and length of stay had neither normal distribution nor significant correlationusing Spearman correlation test. Conclusion : There is no significant correlation between liver function test results and length of hospital stay in patients with amoebic liver abscess.
PENERAPAN METODE COOPERATIVE LEARNING PADA KEGIATAN ASISTENSI MENGAJAR AKUNTANSI DI SMA PELITA KASIH Novia, Jessica; Sriwati
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29248

Abstract

Choosing the right learning method is important to increase the students’ enthusiasm and create a pleasant learning atmosphere, especially for subjects that require high concentration and precision such as accounting. Apart from the teacher-centered learning, there is another alternative learning method needed as a complement, namely cooperative-learning method. This method involves dividing a class into small groups who work together, discuss and exchange ideas to solve problems and they are assisted by the teacher. The cooperative-learning method is applied in the teaching assistance program at Pelita Kasih High School, West Jakarta. The aim of using this method is to help students be more active in the learning process, willing to ask if they are facing difficulties, to create a fun and interactive learning atmosphere, and to increase students' understanding academically and socially by helping each other. In conclusion, the approach from the cooperative-learning method is very helpful in learning activities. Students are quite enthusiastic and focus on doing the practice questions given, which may increase their understanding on the accounting subject.
PELATIHAN PENGGUNAAN MODUL RMA SOFTWARE ACCURATE BAGI SISWA SMA KRISTOFORUS I Sriwati; Novia, Jessica; Sutedja, Natasya Emillia
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29269

Abstract

After-sales service is one of the important things that customers pay attention to when purchasing an item. Therefore, every company must have adequate after-sales service procedures. With the role of information technology, the customer claims process can also utilize accounting software. In a company, after-sales service can have an impact on company resources, but this activity is rarely discussed in accounting lessons, especially at the high school level. For this reason, the PKM Team took the initiative to conduct training regarding the use of software for after-sales service at SMA Kristoforus 1. One of the accounting software that provides a feature for recording customer claims is Accurate. In this software there is a Return Merchandise Authorization (RMA) module which can be used to record customer claims. The participants in this training are SMA Kristoforus 1 students who take accounting extracurriculars. The PKM team will provide a material presentation which will then be followed by practice on how to use the RMA module, which includes recording customer claims, results of the customer claim process, billing, and receiving payments. This training was carried out in November 2023 in the computer room of SMA Kristoforus 1. At the end of the training session, the PKM Team also provided practice questions for the participants to do independently and all participants were able to do them correctly, so it could be concluded that they were able to operate RMA module.