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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Akuntansi Kontemporer
Suud Al Habsyi
Universitas Padjadjaran
Computer Science & IT Economics, Econometrics & Finance

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The Application Activity Based Costing (ABC) As the Basis for Determining Inpatient Rates at The Al-Aziz Hospital in Jombang Suud Al Habsyi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1596

Abstract

The purpose of this study is: (1) to give an idea how the determination rates of hospitalization in AL-AZIZ hospital by using the method of Activity-Based Costing (ABC). (2) to know the comparison rates of hospitalization services based on calculations done by AL-AZIZ hospital management with a calculation based on the method of Activity-Based Costing (ABC). Informants in this study are a part of the accounting employees who are empowered to provide information to researchers. Data collection techniques used namely directional interview and documentation. The results of calculations using the ABC method give the calculation result is lower compared with that determined by the management of AL-AZIZ hospital in the VIP class and class I, as well as the calculation result is higher in class II and class III. The difference for each of VIP class, class I, class II, and class III Rp 17,764.02, Rp 17,434.25, (Rp 20,762.65), and (Rp 11,908.99).
EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE Suud Al Habsyi; Harry Suharman; Sofik Handoyo
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4130

Abstract

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.
Co-Authors Harry Suharman Sofik Handoyo