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All Journal Journal of Economic, Bussines and Accounting (COSTING) JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Jurnal Dedikasi Seminar Nasional Pengabdian Kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hajrah Hamzah
Universitas Negeri Makassar
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Journal : J-CEKI

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Perbandingan Kinerja Keuangan Berdasarkan Income Statement Approach dan Value Added Approach pada PT. Bank Syariah Indonesia Tbk. Sri Indah Sari; Hajrah Hamzah; Warka Syachbrani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.6998

Abstract

Comparison of Financial Performance Based on Income Statement Approach and Value Added Approach at PT. Bank Syariah Indonesia Tbk. Thesis. Bachelor's Program in Accounting, Faculty of Economics and Business, Universitas Negeri Makassar. Advisors: Hajrah Hamzah, S.E., M.Si., Ak. CA., and Warka Syachbrani, SE., M.Sc., Ak., CA. This study aims to analyze the comparison of financial performance using the Income Statement Approach (ISA) and Value Added Approach (VAA) at PT. Bank Syariah Indonesia Tbk. The research adopts a quantitative method with a descriptive approach. The population of this study is the financial reports of PT. Bank Syariah Indonesia Tbk., while the sample comprises annual reports from 2021 to 2023. The descriptive analysis shows that the average financial performance ratios based on VAA are higher than those based on ISA, with the following details: ROA: 0.014 (ISA) vs. 0.026 (VAA), ROE: 0.132 (ISA) vs. 0.253 (VAA), NPM: 0.283 (ISA) vs. 0.539 (VAA). Hypothesis testing using the Independent Sample T-test indicates significant values for each ratio (ROA: 0.002; ROE: 0.004; NPM: 0.007), all below 0.05, thus supporting the proposed hypothesis. These findings suggest significant differences in financial performance measured using the two approaches. This study concludes that the VAA approach provides a more comprehensive perspective compared to ISA, as it reflects the distribution of value added to various stakeholders, not only shareholders.
Analisis Perhitungan Tarif Perawatan Post Operasi Caesar Berdasarkan Metode Activity Based Costing pada Rumah Sakit Umum Anugrah Pangkajene Kabupaten Sidrap Musdalifah Mulyadi; Hajrah Hamzah; Nurafni Oktaviyah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7179

Abstract

This study analyzes the tariff applied by RSU Anugrah Pangkajene compared to the tariff calculated using activity-based costing (ABC) for post-cesarean wound care services. The approach used in this study is descriptive qualitative with the Activity-Based Costing (ABC) method to calculate the actual cost of the service. Data were collected through observation and interviews with medical records and hospital financial staff, as well as documentation related to the cost components of the service. The results of the study show that the tariff at RSU Anugrah for post-cesarean wound care is IDR 255,000, which is lower than the service tariff calculated using ABC, which results in an actual cost of IDR 689,150. However, the INA-CBG's tariff set by the Ministry of Health, amounting to IDR 202,600, is smaller compared to both tariffs. These findings highlight the need for the hospital to improve operational efficiency in activities with high costs and adjust service tariffs to better reflect the actual costs. This study provides a significant contribution by applying the ABC method, which can calculate tariffs more accurately and serve as a reference for decision-making on hospital service tariffs.
Co-Authors A. Nurhalimah Andi Muhammad Ismail Azwar Anwar Hariany Idris M. Ridwan Tikollah Masnawaty Sangkala Muhammad Azis Musdalifah Mulyadi Muthia Nur Cahaya Nur Eny P Nur Khofifah Aprilia Nurafni Oktaviyah Rizka Emradini Sahade Sri Indah Sari St Fauziah Warka Syachbrani