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Suharmiati Suharmiati
Pusat Humaniora, Kebijakan Kesehatan dan Pemberdayaan Masyarakat, Badan Litbang Kesehatan, Jl. Indrapura 17 Surabaya
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Analisis Faktor-Faktor Yang Mempengaruhi Penyaluran Dana Bank Syariah: Studi kasus PT Bank Syariah Mandiri Risma, Risma; Roestiono, Harry; Suharmiati, Suharmiati
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.1282

Abstract

This study aims to determine the effect of NPF, ROA and BOPO on Fund Distribution. This research was conducted using the method of collecting and processing financial report data for the 2005-2020 period of Bank Syariah Mandiri based on a predetermined sample using a saturated sample. This study used a data test tool, namely the classical assumption test and the data were analyzed using multiple linear regression analysis. The results of this study are as follows: Partially the Non-Performing Financing Ratio has a significant effect on the distribution of funds, the significance value is -2.971 <0.012. Return on Assets has a significant effect on the distribution of funds with a significance value of -2.361 <0.036. Operational Expenses Operational income has no significant effect on the distribution of funds, the significance value is 1.050> 0.314. Simultaneously, the effect of NPF<ROA, and BOPO has a significant effect on Fund Distribution with a significance value of 0.012<0.05. The value of Adjusted R2 is 0.479, which means that the three independent variables affect the dependent variable by 0.479 (47.9%) and the rest is influenced by other variables.
Analisis Biaya Obat Unit Rawat Jalan pada Rumah Sakit Badan Layanan Umum (BLU)/ Badan Layanan Umum Daerah (BLUD) di Indonesia Suharmiati, Suharmiati; Handayani, Lestari; Roosihermiatie, Betty
Jurnal Kefarmasian Indonesia VOLUME 9, NOMOR 2, AGUSTUS 2019
Publisher : Pusat Penelitian dan Pengembangan Biomedis dan Teknologi Dasar Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/jki.v9i2.1369

Abstract

Drugs expenditure is the highest proportion in health services budget. financing for health services in National Universal Health Coverage era is carried out by BPJS payed to referral health facilities namely hospitals. The medicine cost at public service agency/District or Province public service agency is unknown certaintly. This descriptive study was advanced analyzes of the secondary data of 84 hospitals from health financing research in the year of 2016. The result showed that there were problems of drug availability in class B 94,6%, C 78,9% and A 77,8%. The highest proportion of generic drugs cost to total drug cost is class C hospital, followed by B class and A class hospitals i.e 40,57%, 37,83% dan 23,74% respectively. The cost of non generic drug compared to generic drugs at A, B and C class is 2,22 times, 1,15 times and 0,86 times respectively. The highest cost of generic drug is in outpatient specialist services in all class of hospitals. The cost of the drugs was increasing higher as well as the hospital class. Conclusion: The non generic drugs cost dominated in A and B class hospital while C class was generic drug cost. Generic drug use policy should be socialyzed by government and to be considered by management in order to be able to carried out cost efficiency.
Pemanfaatan Minyak Kayu Putih (Melaleuca leucadendra Linn) sebagai Alternatif Pencegahan ISPA: Sebuah Studi Etnografi di Pulau Buru, Provinsi Maluku Agustina, Zulfa Auliyati; Suharmiati, Suharmiati
Jurnal Kefarmasian Indonesia VOLUME 7, NOMOR 2, AGUSTUS 2017
Publisher : Pusat Penelitian dan Pengembangan Biomedis dan Teknologi Dasar Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/jki.v7i2.3486

Abstract

The Acute Respiratory Infections (ARIs) is a disease which commonly infects children. Based on Indonesian basic health research 2013, the national and Buru Island's period prevalence of ARIs were 25% and 24,8%. The other side, cajuput oil has been traditionally used to reduce respiratory tract disorders and infections. This research used the ethnographic approach with observation participation and direct communication to collected the data. The results showed a high number in ARIs cases in Buru Island area were affected by many factors, some of them are the lack of Clean and Healthy Behaviour (PHBS) and had a little faith in health services, especially for people who live in the mountain area. It was because of minimum intervention from public health services. This research showed the Cajuput oil was potentially used as an alternative prevention of ARIs in Buru Island by inhalation method. The main content of Melaleuca leucadendra Linn had a benefit to be the mucolytics, bronchodilator, anti-inflammation and antitussive.
Studi Kesesuaian Sumber Daya dengan Pelayanan Kesehatan Tradisional Rumah Sakit Pemerintah di Provinsi DI Yogyakarta, Jawa Tengah dan Jawa Timur Suharmiati, Suharmiati; Handayani, Lestari; Kusumawati, Lulut; Angkasawati, Tri Juni
Jurnal Kefarmasian Indonesia VOLUME 8, NOMOR 1, FEBRUARI 2018
Publisher : Pusat Penelitian dan Pengembangan Biomedis dan Teknologi Dasar Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/jki.v8i1.3722

Abstract

Traditional health services (THS) in hospitals are expected to support conventional services formally applied in Indonesia. Nonetheless, heretofore there is unknown information about the suitability of the THS and existing resources. This research was conducted to analyze the suitability of resources for the means of how it is done, with the descriptive method, cross-sectional design. The sample was determined purposively by 1 (one) government hospital every regency/city that provide more than one traditional health service and operated before or since 2014. The research subject was 2 informants every hospital consisting of the unit head of traditional health services and administration staff. The results showed that most THS types were licensed, had SOPs and had appropriate resources. The existing human resources were equally good in the THS of the herb as well as the skill unit with the tools that consist of both trained and untrained physicians, diploma of traditional healers, diploma of nursing, and or high school graduates, but none of the traditional health service units had pharmacists. Types of standard herbal medicines was obtained from herbal medicine and pharmaceutical industry although in some other units also available herbs and phytopharmaca. There was a suitability of resources and treatment at the traditional health service in hospitals.
Implementasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Gaga Widiyanti, Dwi Ayu; Fahmie, Arief; Suharmiati, Suharmiati
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.2733

Abstract

One of the MSMEs located around the Ciawi sub-district, Bogor regency is Toko Gaga. Toko Gaga is an MSME that sells all consumer goods products that have the Gaga brand. Toko Gaga was established to introduce products to the environment around the company PT. Jakarana Tama and to help in purchasing Gaga products to make it easier, both for employees and the community. After running for several years, Toko Gaga is widely known by the community, both for personal consumption and for re-marketing. The purpose of this research discussion is to determine the process of recording and making financial reports at Toko Gaga before using Microsoft Excel-based accounting software and the process of recording and making financial reports at Toko Gaga after using Microsoft Excel-based accounting software. This is done to find out about the suitability of the process of recording and making financial reports at Toko Gaga with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). From the results of the review carried out, it shows that the process of recording and making financial reports manually is not effective, so it is recommended to use Microsoft Excel-based accounting software for the process of recording and making financial reports. Keywords: financial reports, SAK EMKM
Tinjauan Atas Prosedur Pembiayaan Dengan Akad Murabahah Dan Rahn Dalam Cicil Emas: Studi kasus pada PT. Bank Syariah Indonesia (BSI) Cabang Pomad Damayanti, Kalyca; Suharmiati, Suharmiati; Nuraini, Airin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1945

Abstract

Produk Cicil Emas atau bisa disebut juga Pembiayaan Kepemilikan Emas merupakan fasilitas pembiayaan yang ditawarkan Bank Syariah Indonesia untuk calon nasabah yang ingin melakukan pembelian emas dengan cara angsuran menggunakan akad Murabahah dan akad Rahn sebagai pengikat agunan. Produk Cicil Emas ini adalah salah satu investasi yang memiliki risiko yang rendah sehingga aman untuk rencana impian di masa depan.Tujuan dilakukan penelitian ini yaitu untuk meninjau prosedur pembiayaan menggunakan akad murabahah dan rahn pada produk cicil emas serta kendala dan solusi yang dilakukan pihak bank dalam praktiknya di Bank Syariah Indonesia KCP Pomad. Melalui penelitian ini dapat disimpulkan bahwa Prosedur pembiayaan cicil emas pada praktiknya di Bank Syariah Indonesia cabang Pomad sudah sesuai dengan penetapan Standar Operasional Prosedur (SOP) serta sesuai dengan teori yang telah penulis pelajari. Selain itu, pada Bank Syariah Indonesia cabang Pomad pembiayaan cicil emas selalu berpedoman pada Fatwa No. 77/DSN-MUI/V/2010 tentang jual beli emas secara non-tunai dimana Bank Syariah Indonesia cabang Pomad melakukan jual beli menggunakan akad Murabahah sesuai dengan ketentuan Fatwa No. 04/DSN-MUI/IV/2000 serta akad Rahn juga digunakan dalam pembiayaan cicil emas sesuai dengan ketentuan Fatwa No. 26/DSN-MUI/2002. Adapun kendala yang dihadapi yaitu terjadinya down pada server, kurangnya branding serta pemahan pada produk tersebut. Solusi yang dilakukan oleh Bank Syariah Indonesia terhadap kendala tersebut yaitu melakukan pemeliharaan jaringan, promosi produk melalui beberapa media, serta melakukan sosialisasi produk cicil emas.
Analysis Of Financial Performance On Stock Prices With Earning Growth As A Mediator Variable On Infrastructure In Indonesia Wahyuni, Iis; Herawati, Heti; Suharmiati, Suharmiati; Salim, Inne Natalia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3694

Abstract

Financial performance is one of the indicators used by investors to assess a company. The stock price is a reference used in investing. This study aims to analyze the effect of the company's financial performance proxied by Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Stock Price with Earning Growth as a mediator variable. This research uses a quantitative approach. The data used is secondary data obtained through the Indonesia Stock Exchange on the website www.idx.co.id. The population in this study were 16 infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Purposive sampling is used as a method in selecting samples. So that from the predetermined criteria, 80 units of analysis were obtained. In this study, path analysis techniques were used. Hypothesis testing was carried out using the Eviews 12 program. Stock prices are valued at closing prices. The results of this study indicate that Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) have no effect on Earning Growth . Return On Equity (ROE), Net Profit Margin (NPM), Total Asset Turnover (TATO) and Earning Growth have no effect on stock prices. For the mediation effect, it results that Earning Growth is unable to mediate the effect of Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on stock prices.   Keywords: Financial Performance, Stock Price, Return On Equity, Net Profit Margin, Total Asset Turnover, Earning Growth.
The Effect Of Profitability, Company Value, And Financial Distress On Earnings Management: Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2018-2022 Pradipto, Didit; Nabhan, M Fahmi; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.2837

Abstract

The aim of this study is to examine the effect of the independent variables that consist of profitability was proxied by Return on Asset Ratio, firm value was proxied by Price to Book Value, and Financial Distress was proxied by Altman Z”-Score toward dependent variable, Earning Managements, was proxied by Discretionary Accruals of Modified Jones Model. The sample from this research are real estate and property companies that listed in Bursa Efek Indonesia from 2018 – 2022. The companies chosen to be sampled in this research were chosen using purposive sampling method. The data and model testing include classic assumption (normality test, multicolinearity test, and heteroscedasticity test), statisctic descriptive analysis, and hypothetical test (T-test and coeficient determinination test). The classic assumption states the data are able to be used in the research. The T-test show partially profitability has negative effect and does not have significant effect on earning managements, firm value has significant and positive effect on earning managements, and financial distress show positive and does not have significant effect on earning managements. Meanwhile, the coeficient determination test shows that profitability, firm value, and financial distress have 52,7% effect in earning managements. Key words: Profitability, Firm Value, Financial Distress, Earning Managements
Co-Authors Agustina, Zulfa Auliyati Aspriantimi, Nahdia Bambang Pamungkas Betty Roosihermiatie Damayanti, Kalyca Dewi, Dian Sukmawati Fachry Abda El Rahman Fadilah, Adil Fahsani, Donny Hendry Fitriyani, Destia Hamidah, Tiara Nur Heti Herawati IIS WAHYUNI Lestari Handayani Listari, Sinta Lubis, Biman Paturahman Lulut Kusumawati Lutfiah, El Syifa Marselina, Serly Marliana Marwan Effendy Nabhan, M Fahmi Nuraini, Airin Pradipto, Didit Ratih Puspitasari Rini Syarif Risma Risma, Risma Riyadi, Rizal Roestiono, Harry Salim, Inne Natalia Silaen, Uluan Siti Nur Chotimah Tri Juni Angkasawati Udi Pramiudi Widiyanti, Dwi Ayu