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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Keuangan dan Perbankan Journal of Indonesian Economy and Business Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Economic, Bussines and Accounting (COSTING) The Indonesian Journal of Accounting Research Jurnal Penelitian Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Intelek Dan Cendikiawan Nusantara
Parawiyati Parawiyati
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor yang Mempengaruhi Optimalisasi Pengelolaan Aset Barang Milik Daerah (Studi Pada RSUD Mardi Waluyo Kota Blitar) Kumalasari, Indah; Sitinjak, Norman Duma; Parawiyati, Parawiyati
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 2 (2025): APRIL - MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study aims to analyze the factors that affect the optimization of the management of Regional Property (BMD) assets at Mardi Waluyo Hospital, Blitar City. The main focus of the study covers five main aspects: planning, procurement, use, utilization, and securing and maintaining assets. The sample in this study is 53 employees. The data analysis technique uses multiple regression analysis. The results of the study showed that planning and procurement had a positive effect on optimizing BMD asset management, which indicated that the better the planning and procurement process, the more optimal the management of these assets. On the other hand, the use and utilization aspects do not have a positive influence, which is caused by a lack of understanding regarding the importance of asset ownership status and the physical condition of damaged assets. Meanwhile, the security and maintenance aspects show a positive impact, indicating that asset management will be more optimal if security and maintenance are carried out properly and sustainably. These findings provide important implications for regional asset management, particularly in improving the efficiency and effectiveness of BMD management in the hospital environment.
Implementasi Good Corporate Governance Terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility Sura Klaudia; Parawiyati Parawiyati; Harmono Harmono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.3115

Abstract

This study aims to examine the effect of good corporate governance through disclosure of corporate social responsibility on stock prices that focuses on BUMN (Badan Usaha Milik Negara) because BUMN (Badan Usaha Milik Negara) is a government-owned company that has rules in law to implement good corporate governance and implementing corporate social responsibility, so this research includes government board proxies in the elements of good corporate governance. This research is a quantitative study using secondary data. Sampling in this study using purposive sampling technique with the companies that became the sample of the study amounted to 11 BUMN (Badan Usaha Milik Negara) during the 2015-2018 observation year. The results showed that the independent board of commissioners had no effect on firm value, the independent board of commissioners in BUMN (Badan Usaha Milik Negara) had no effect on stock prices through disclosure of corporate social responsibility, while other tests showed a positive effect of government ownership, managerial ownership The audit committee through disclosure of Corporate Social Responsibility on share prices
Co-Authors Ambar Woro Hastuti Apriyanto, Gaguk Aris Setia Noor Diana Zuhroh Diyah Sukanti Cahyaningsih Edi Subiyantoro Flafiana Sarihartati Agun Grahita Chandrarin Hastuti, Ambar Woro Hastuti, Ambar Woro Indah Kumalasari Ismau, Daymiliana Astrivani Jannah, Elok Nur Maria Dwi Jemunu Norman Duma Sitinjak Prihat Assih Retna Safriliana Sumban, Asdiana Dua Sura Klaudia ZAKI BARIDWAN