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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research MAHESA : Malahayati Health Student Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies Journal of Global Research in Public Health E-Jurnal Akuntansi
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity Wibawa, Bima Abdi; Wardhani, Ratna
International Research Journal of Business Studies Vol. 10 No. 2 (2017): August - November 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.10.2.68-88

Abstract

This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms. This research uses dividend payout ratio to measure the agency cost, because this study uses Indonesia as a research context where companies in Indonesia majority have concentrated ownership and funding through debt so that agency conflict that appears more dominant is the conflict of agency type two and three. This study uses sample from manufacturing companies listed in Indonesia Stock Exchange during the period 2008-2012. The total observation in this research is 474 firm years, which 152 of the samples is classified as high agency cost firms and 322 sample as low agency cost firms. The result shows that as the recognition of economic losses becomes more timely, the sensitivity of firm investment to cashflow decreases. Conditional conservatism decreases investment-cashflow sensitivity in low agency cost firms but increases the sensitivity in high agency cost firms. In fact, before implementation of conditional conservatism, high agency cost firms have smaller investment-cashflow sensitivity compared to the low agency cost one.
Factors Influencing Internal Control over Financial Reporting in Ministry X Government Assistance: A Symbolic Carrier Perspective Anggraeni, Riawati; Wardhani, Ratna
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p06

Abstract

Audit findings on government assistance expenditures at Ministry X reveal internal control weaknesses, particularly incomplete accountability reports and inconsistent procedural practices across work units. This condition indicates that the effectiveness of Internal Control over Financial Reporting (ICoFR) is influenced not only by technical mechanisms but also by institutional dimensions. This study aims to analyze symbolic factors affecting ICoFR effectiveness in government assistance programs. Using a qualitative approach, the study applies thematic analysis, constant comparison, and triangulation across implementing, assessment, and review teams. The findings identify four key symbolic carriers: formal regulations, integrity, accountability, and transparency. These factors shape daily routines and compliance patterns. However, when compliance remains predominantly symbolic and administrative rather than substantive, ICoFR effectiveness becomes constrained. This study contributes by demonstrating that limited ICoFR effectiveness is driven not only by technical shortcomings, but also by symbolic compliance embedded within institutional logics.
Analysis of The Efficiency of Double E-Barcode Stickers on the Cost and Time of Sterilization at Soedono Hospital Sarbani, Sarbani; Wardhani, Ratna; Ellina, Agusta Dian; Ramadhaningtyas, Karina Nur
MAHESA : Malahayati Health Student Journal Vol 6, No 3 (2026): Volume 6 Nomor 3 (2026)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v6i3.21084

Abstract

ABSTRACT Surgical procedures and invasive procedures in hospitals require the availability of sterile medical instruments and materials in varying quantities and types. However, the trend of increasing healthcare-associated infections (HAIs) remains a major challenge in healthcare facilities. In order to improve the efficiency and quality of service, dr. Soedono Hospital, East Java Province developed the use of a double e-barcode sticker outer indicator as a new labeling system in the sterilization process of medical devices. This study aims to evaluate the influence of the labeling system on the cost and time aspects of sterilization. The research was carried out quantitatively with a comparative design, utilizing secondary data of 200 samples obtained from the sterilization process from 2023 to 2024. The sample consisted of surgical instruments and consumable medical materials sterilized using steam and plasma methods. Data analysis was carried out using Mann-Whitney non-parametric statistical tests to test the difference between the old method and the e-barcode method. The results showed that the application of the double outer indicator of e-barcode stickers did not have a significant impact on sterilization costs (p=0.138), but it was proven to significantly accelerate the sterilization process time (p=0.000). These findings conclude that although costs have not changed much, the time efficiency gained supports improved operational performance, reduced staff workload, and improved patient safety through better tracking and documentation.Keywords: E-Barcode, External Indicator, Sterilization, Cost, Time.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agusta Dian Ellina Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Anggraeni, Riawati Anis Khoirin Hayati Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia . Patrick Kapugu Ramadhaningtyas, Karina Nur Sandu Siyoto, Sandu Sarbani, Sarbani Sigit Wahyu Kartiko Sukma, Dadang Sylvia Veronica Siregar Vera Diyanty Wibawa, Bima Abdi