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PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA RAWAT INAP DI RUMAH SAKIT UMUM DAERAH HJ. ANNA LASMANAH KABUPATEN BANJARNEGARA Ghonimah Zumroatun Ainiyah; Siti Maesaroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.369-384

The phenomenon of the Hj. Anna Lasmanah Banjarnegara is less able to provide proper and accurate information for management, which can affect the profitability of the hospital. The objectives of this study: 1) describe the cost calculations used to determine inpatient service rates in 2019, 2) analysis cost calculations using an activity based costing system in determining the rates for inpatient services at Hj. Anna Lasmanah HospitalThe focus of this research is to calculate the cost of inpatient care and analysis the possibility of implementing an activity-based costing system as an alternative in determining the cost of hospitalization. The data analysis used in this research is quantitative descriptive analysis. Namely by comparing the results of the calculation of inpatient rates for patients with an activity based costing system with inpatient rates determined by the hospital.There are differences in the results of the calculation of inpatient rates for each class between the traditional method and the activity based costing system. This difference results in lower or higher tariffs. The results of the calculation show that the inpatient service tariff using an activity based costing system for VVIP A class is IDR 437,658, VVIP B class IDR 395,674, Class I IDR 378,180, Class II IDR 320,249, Class III IDR 319,374. It can be seen from these results that when compared with conventional methods, the activity based costing system provides higher hospitalization rates for Class I, II and III. The rates are set lower for Class VVIP A and VVIP B. Activity based costing system can provide more precise accuracy because it has made calculations according to the resources consumed by each class

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Ghonimah Zumroatun Ainiyah
Medikonis Vol 19 No 1 (2019): Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

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ABSTRACT The aim of this study was to determine the effect of capital structure and company size on firm value with Corporate Social Responsibility (CSR) an an intervening variable. The object examined in this study is a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange for the period 2014- 2017. This type of research is quantitative research. The data used in this research is secondary data. The population in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during 2014-2017 an many as 20 companies. The research sample was selected using a purposive sampling technique and obtained 13 companies. Data analysis in this study used a mediating variable regression analysis with a causal step method with SPSS 2016 software. The results of the study show the partially the capital structure has a negative and significant effect on firm value. Company size has a positive and not significant effect on firm value. Capital structure has a negative and not significant effect on CSR. Company size has a positive and significant effect on CSR. CSR has a positive and not significant. Effect on firm value. CSR cannot mediate the relationship between capital structure and firm value and between firm size and firm value.

PENGARUH PENJUALAN DAN PERPUTARAN PERSEDIAAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2013-2017 Ghonimah Zumroatun Ainiyah
Medikonis Vol 20 No 1 (2020): Januari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

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ABSTRACT This study aims to explain the effect of sales and inventory turnover on earnings growth with firm size as an intervening variable. This study took the the automotive companies listed on the Indonesia Stock Exchange in the period 2013-2017 as the object. This research was a quantitative research. The data used in this study was secondary data, the population in this study was the automotive company that listed on the Indonesia Stock Exchange in the period 2013-2017. The sampling technique in this study was a sample purposive sampling and obtained 9 companies. Data analysis in this study used a mediating variable regression analysis with the causal step method with SPSS 16 software. The results of this study indicate that: 1) Sales had a negative and no significant effect on earnings growth. 2) Inventory turnover had a positive and significant effect on profit growth. 3) Sales had a negative and no significant effect on company size. 4) Inventory turnover had a positive and significant effect on company size. 5) Company size had a positive and significant effect on profit growth. 6) Sales had a negative and no significant effect on earnings growth with firm size as an intervening 7) Inventory turnover had a positive and significant effect on earnings growth with firm size as an intervening variable.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENETAPAN UMK DI WILAYAH BARLINGMASCAKEB Ghonimah Zumroatun Ainiyah; Dwi Adiyasha
Medikonis Vol 11 No 1 (2020): Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v11i1.25

ABSTRACT The objective of this research was to find out the effect of Adequate Standard of Living (KHL), Consumer Price Index (IHK), and Gross Regional Domestic Product on the decision to determine regencies minimum wage (UMK) in Banjarnegara, Purbalingga, Banyumas, Cilacap, and Kebumen (Barlingmascakeb). The data were taken from the Indonesian Center for Statistics (BPS). This study used quantitative research. The data used in this research was secondary data. The population in this study was people from the Barlingmascakeb area with observational methods from 2010-2016. Saturated samples technique used in this research. Data analysis in this study used panel data regression analysis with SPSS 24 software. The result showed that based on regional panels, KHL partially has a positive and significant effect on the decision to determine regencies minimum wage in the Barlingmascakeb area. Whereas the IHK and PDRB have a negative and not significant effect on the decision to determine regencies minimum wage in the Barlingmascakeb area. Based on the time area, partially the KHL and PDRB have a positive and significant effect on the decision the determine regencies minimum wage in the Barlingmascakeb area. While IHK has a negative and not significant effect on the decision to determine regencies minimum wage in the Barlingmascakeb area.

ANALISIS PENERAPAN AGEN46 SEBAGAI PENYEDIA LAYANAN KEUANGAN TANPA KANTOR (BRANCHLESS BANKING) DAN UPAYA PENDORONG FINANCIAL INCLUSION Ghonimah Zumroatun Ainiyah; Fadilah Nurkholik; Eling Ri Kurniati
Medikonis Vol 12 No 2 (2021): Juli 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i2.41

ABSTRACT The development of the financial sector, especially the banking sector, can increase banking access to the public. The problem that occurred before the implementation of Agen46 was that it was difficult for people to get financial services, especially in rural communities. There are still many people who do not know, use, and get financial services, which is a complex problem. The number of Agen46 in Banjarnegara Regency is 160, while the population in Banjarnegara is 923,192 people. The comparison between the number of Agen46 and the number of residents has not met the needs of the community. Branchless banking /smart behavior, encourages banking institutions to develop financial service innovations to encourage financial inclusion. PT Bank Negara Indonesia (Persero), Tbk develops financial service innovations through Agen46. The purpose of this study was to determine the role of Agen46 in its application as a financial service without offices to meet the financial needs of the community. This research is a type of research using a qualitative approach. The data used in this study are primary data by conducting interviews and observations at Agen46 in the Banjarnegara Regency in accordance with the research criteria. The sampling technique used in this study was purposive sampling technique, where the sampling technique took into account certain parties who were considered to meet the criteria, knew, and understood Agen46. The results of this study indicate the role of Agen46 as a provider ofbranchless banking services for financial inclusion. The existence of agen46 is very beneficial for the people of Banjarnegara to meet their financial service needs

PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN BUYBACK (STUDI EMPIRIS PADA 40 PERUSAHAAN LIKUIDITAS TINGGI YANG MELAKUKAN PEMBELIAN KEMBALI SAHAM TAHUN 2015-2020) Ghonimah Zumroatun Ainiyah; Septiana Tri Astuti
Medikonis Vol 13 No 1 (2022): Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i1.54

ABSTRACT The problem in this study is the uncertainty of buying back shares when the company's capital structure increases or decreases. This study aims to explain the effect of institutional ownership, managerial ownership, leverage, free cash flow, and Return On Assets (ROA) partially and simultaneously on the buyback policy, and how much the dependent variable can be explained by the independent variable. This research is a quantitative research. The data used in this study is secondary data in the form of financial statements and company annual reports. The population in this study were all companies listed on the LQ45 index for the 2015-2020 period with a sample of 40 companies determined by purposive sampling technique. Data analysis in this study used multiple linear regression analysis with SPSS 16 software. The results showed that partially the variables of institutional ownership, managerial ownership, and leverage had no and significant effect on the buyback policy. Free cash flow variable has a positive and significant effect on the buyback policy. Return On Asset (ROA) variable has a negative and significant effect on the buyback policy. The results simultaneously or together showed that the variables of institutional ownership, managerial ownership, and leverage, free cash flow and Return On Assets (ROA) have a significant and significant effect on the buyback policy. The results of the coefficient of determination test show that 70.6 percent (%) of the dependent variable can be explained by the independent variable.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Pada Perusahaan-Perusahaan LQ 45 Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2018) Ghonimah Zumroatun Ainiyah; Yogka Arief Pratama; Ellan Budiarti
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4377

The LQ 45 companies in the mining sector is one of the pillars of economic activity in Indonesia and is used as an investment, so the company's audit report must be completed on time because these financial statements are needed when making decisions by investors regarding their investment activities. However, there are still some companies that are late in reporting their audit reports. The aim is to examine the effect of firm size, profitability, and solvency on audit delay. Use total asset indicators for firm size, ROA for profitability, and DAR for solvability.Mining sector is one of the pillars of Indonesian economic activity and become a strategic option for investors. As a result the company's audit report must be announced on schedule. LQ 45 as part of mining sector that has an important role for investing. This study aims to know whether firm size, profitability, and solvability affect audit delays. It used total asset indicators for firm size, ROA for pIn this study were secondary data which was obtained from the financial statements of LQ 45 listed on BEI during 2012-2018 period. The sampling technique used purposive sampling. Data analysis in this research used is multiple regression analysis with SPSS 24.The results showed firm size and profitability did not affect in audit delay, solvability affected in audit delay. Firm size, profitability and solvability simultaneosuly affected audit delay as much as 48.9% and the remaining 51.1% was affected by other variables excluded in this study.Keywords: audit delay, firm size, profitability, solvability

TEKNOLOGI INFORMASI DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI Ghonimah Zumroatun Ainiyah; Kartika Dewi Permatasari; Siti Murwati
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.5917

The motivation behind this study was to decide informasi innovation and the utilization of monetary informasi frameworks on the adequacy of bookkeeping informasi frameworks in cooperatives, particularly in Purwareja Klampok and Mandiraja locale. This sort of exploration is quantitative examination by dispersing polls straightforwardly to supervisors and the money division of cooperatives in the two sub-regions. The number of inhabitants in this examination is the director and the money office upwards of 80 individuals. The example in this study was taken 80 individuals. The information examination procedure utilized various direct relapse. Quantitative examination in this review will utilize legitimacy and dependability tests with Cronbach's Alpha. Old style suspicion test incorporates ordinariness test, multicollinearity test and heteroscedasticity test. The outcomes show that informasi innovation and the utilization of monetary informasi frameworks have a huge and critical impact on bookkeeping informasi frameworks as confirmed by the consequences of the estimation of the SPSS application program, the R worth of the two factors is 0.806 while the coefficient of assurance is 0.650 (65%) implying that the level of the impact of informasi innovation factors and usage of monetary informasi frameworks by 65% and the excess 35% is affected by different factors that are excluded from this review.Keywords: Information Technology and Utilization of Financial Information Systems.

INFORMATION TECHNOLOGY AND UTILIZATION OF FINANCIAL INFORMATION SYSTEMS ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN COOPERATIVES Ghonimah Zumroatun Ainiyah; Kartika Dewi Permatasari; Siti Murwati; Yuce Sariningsih; Siti Patimah
JEES: Journal of Economic Empowerment Strategy Vol. 5 No. 2 (2022): Volume 5 Number 2, August 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jees.v5i2.5407

The purpose of this study was to determine information technology and the use of financial information systems on the effectiveness of accounting information systems in cooperatives, especially in Purwareja Klampok and Mandiraja districts. This type of research is quantitative research by distributing questionnaires directly to managers and the finance department of cooperatives in the two sub-districts. The population of this research is the manager and the finance department as many as 80 people. The sample in this study was taken 80 people. The data analysis technique used multiple linear regression. Quantitative analysis in this study will use validity and reliability tests with Cronbach's Alpha. Classical assumption test includes normality test, multicollinearity test and heteroscedasticity test. The results show that information technology and the use of financial information systems have a significant and significant effect on accounting information systems as evidenced by the results of the calculation of the SPSS application program, the R value of the two variables is 0.806 while the coefficient of determination is 0.650 (65%) meaning that the percentage of the influence of information technology variables and utilization of financial information systems by 65% and the remaining 35% is influenced by other variables that are not included in this study. Keywords: Information Technology and Utilization of Financial Information Systems.

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