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All Journal J-MACC : Journal of Management and Accounting Indonesian Journal of Innovation Studies West Science Social and Humanities Studies Academia Open
Novi Vizainiyah
STIE Muhammadiyah Tuban
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO Novi Vizainiyah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i1.2380

Abstract

Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective. The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.
Analysis of Determining Inpatient Room Rates Using the Activity-Based Costing Method in a Healthcare Setting: Analisis Penentuan Tarif Kamar Rawat Inap dengan Menggunakan Metode Activity-Based Costing di Lingkungan Pelayanan Kesehatan Yuanis, Yuanis; Rahayu, Estri Purwani; Wasito, Wasito; Vizainiyah, Novi; Rahmawati, Elik; Aminah , Puji
Indonesian Journal of Innovation Studies Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i4.1201

Abstract

Background: Hospitalization rate determination is crucial for healthcare cost management, yet traditional methods often lead to cost distortions. Specific Background: Muhammadiyah Tuban Hospital has historically utilized conventional costing methods, which have resulted in higher than necessary charges for hospital services. Knowledge Gap: There is limited research comparing traditional costing methods with more accurate and modern approaches like Activity Based Costing (ABC) in the Indonesian healthcare context. Aim: This study aims to compare hospitalization rates at Muhammadiyah Tuban Hospital using traditional methods and the ABC method, to highlight discrepancies and propose a more accurate costing framework. Results: The ABC method yielded significantly lower hospitalization rates across various classes (VIP, Class 1, Class 2, and Class 3) compared to traditional methods. For instance, the ABC rate for the VIP class was IDR 270,619, compared to IDR 495,000 set by traditional methods. Novelty: This study introduces the application of ABC in an Indonesian hospital setting, providing a clear contrast in cost-efficiency against traditional costing. Implications: The findings suggest that adopting the ABC method can lead to more precise and lower hospitalization rates, potentially reducing healthcare costs for patients and improving financial management within hospitals.Highlights: Cost Accuracy: ABC method offers more precise hospitalization rates than traditional methods. Economic Impact: Adoption of ABC can lower patient costs and improve hospital financial management. Innovation: Introduces a modern costing method to Indonesian healthcare, suggesting a shift from outdated practices. Keywords: Activity Based Costing, Hospitalization Rates, Cost Management, Healthcare Economics
The Influence of HR Development Strategies on the Performance of KJKS BMT Managers for Bina Ummat Sejahtera KCU Grobogan: Pengaruh Strategi Pengembangan SDM terhadap Kinerja Pengelola KJKS BMT Bina Ummat Sejahtera KCU Grobogan Dede Mariana; Novi Vizainiyah; Suwanto Suwanto
Academia Open Vol. 1 No. 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.1.2019.491

Abstract

HR development is part of the company's internal management. As a part that has a big influence on the company, this certainly cannot be taken lightly. This study aims to explain the effect of education on the performance of the managers / employees of KJKS BMT Bina Ummat Sejahtera, the effect of training on the performance of KJKS BMT Bina Ummat Sejahtera managers / employees and the effect of education and training together on the performance of KJKS BMT Bina Ummat Sejahtera managers / employees. Quantitative descriptive research methods are applied to explain this relationship. From the hypothesis test using the F test, it is known that simultaneously the Education (X1), Training (X2) variables have a significant effect on Job Performance (Y). The coefficient of determination (R2) is 0.784, which means the variable education (X1), training (X2) can explain the variable effect of work performance (Y) of 78.4% while the remaining 21.6% is explained by other variables not included in this research model, for example (factors age, health, etc.). It is hoped that KJKS BMT Bina Ummat Sejahtera KCU Grobogan will be able to develop education and training on an ongoing basis in order to improve the quality of human resources so that their abilities will increase in order to increase work productivity along with target achievement and work performance.
Accountability Accounting as Achievement Measurement Tool for Profit Center Manager at UD. Meubel Mulya Jati Widang Tuban: Akuntansi Pertanggungjawaban Sebagai Alat Pengukur Prestasi Manager Pusat Laba Pada UD. Meubel Mulya Jati Widang Tuban Novi Vizarifah; Louse Happy Amira Salatnaya; Syarifah Syarifah
Academia Open Vol. 1 No. 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.1.2019.492

Abstract

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.
A Bibliometric Analysis of Employer Branding in the Recruitment Process Loso Judijanto; Yendri Deswin; Yuanis Yuanis; L. Happy Amira; Novi Vizainiyah
West Science Social and Humanities Studies Vol. 4 No. 06 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i06.2940

Abstract

This study conducts a bibliometric analysis of research on employer branding within the recruitment process to map its intellectual structure, thematic evolution, and global collaboration patterns. Data were retrieved from indexed scientific publications and analyzed using VOSviewer to examine co-occurrence networks, co-authorship structures, country collaborations, density visualization, and citation analysis. The findings reveal that employer branding serves as a central construct strongly associated with recruitment, employer attractiveness, and social media, highlighting its strategic role in talent acquisition processes. The intellectual foundation of the field is primarily shaped by seminal works such as Backhaus and Tikoo (2004), while contemporary studies extend the discourse toward digital transformation, artificial intelligence, and data-driven recruitment systems. Thematic analysis indicates that the literature is organized into several clusters, including recruitment strategies, organizational attractiveness, psychological theories (e.g., signaling theory and social identity theory), and technology-enabled hiring systems. Overlay and density visualizations further show a temporal shift from foundational HR branding concepts toward emerging themes such as AI, e-recruitment, and gamification.
ANALISIS RETURN ON INVESTMENT (ROI) PROGRAM SERTIFIKASI PROFESIONAL SEBAGAI INSTRUMEN EVALUASI INVESTASI SDM DI BANK RAKYAT INDONESIA CABANG TUBAN Nurul Fauziyah; Novi Vizainiyah; Anjar Sulistyowati; Ahmad Mudzakkir
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.11451

Abstract

This study evaluates the Return on Investment (ROI) of two professional certification programs at Bank Rakyat Indonesia Tuban Branch—Teller Certification (STB) and Anti-Money Laundering/Counter-Financing of Terrorism (AML/CFT)—using the Phillips ROI Methodology. Employing a mixed-methods explanatory sequential design, quantitative data from 23 participants were analyzed through cost-benefit analysis, impact isolation, and monetary conversion, while qualitative insights identified intangible benefits. The results show a substantial difference in ROI, with STB achieving 492% and a 2.4-month payback period driven by cross-selling revenue and efficiency gains, whereas AML/CFT yielded 34% ROI with a 35.5-month payback period, mainly reflecting its role in risk mitigation and regulatory compliance. Despite lower financial returns, both programs contributed significant non-financial benefits such as enhanced professional authority, knowledge standardization, and employee retention. This study highlights the distinction between “value-creating” and “value-protecting” certifications, offering a strategic framework for optimizing human capital investments in the banking sector.
Co-Authors Ahmad Mudzakkir Aminah , Puji Anjar Sulistyowati Dede Mariana Estri Purwani Rahayu L. Happy Amira Loso Judijanto Nurul Fauziyah Rahmawati, Elik Suwanto Suwanto Syarifah Syarifah Wasito Wasito Yendri Deswin Yuanis Yuanis Yuanis, Yuanis