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PERSEPSI AKUNTAN DAN MAHASISWA TERHADAP EKSPEKTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Supriyantoro, Supriyantoro
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is: (1) to find out the difference of public accountants and accounting educators perception to the expectation of financial accounting standard of entities without public accountability (2) to find out the difference of public accountants and accounting students perception to the expectation of financial accounting standard of entities without public accountability (3) to find out the difference of accounting educators and accounting students perception to the expectation of financial accounting standard of entities without public accountability. The source and type of data is the primary data which is in the form of questionnaires. The respondents are public accountants who work in public accountant office (KAP), accounting educators and accounting students who study at Indonesia School of Economic Surabaya (STIESIA) and Universitas Kristen Petra Surabaya.Based on the result of discussion, it can be concluded that: (1) there is difference of perception between public accountants and accounting educators to the expectation of financial accounting standard of entities without public accountability, (2) there is difference of perception between public accountants and accounting students to the financial accounting standard of entities without public accountability, (3) there is no difference of perception between accounting educators and accounting students to the expectation of financial accounting standard of entities without public accountability.Keywords : Perception, Financial Accounting Standard of Entities without Public Accountability, Accountant, Accounting Students
How Interprofessional Collaboration and Transformational Leadership Affect Nurses’ Turnover Intention through Job Satisfaction Pratama, Peter; Supriyantoro, Supriyantoro; Saptaningsih, Agusdini
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 10, No 3 (2021): December
Publisher : Universitas Muhammadiyah Yogyakarta in Clollaboration with ADMMIRASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.v10i3.12212

Abstract

Nursing turnover is problem for hospitals around the world, including at XYZ Hospital in Tangerang, Indonesia. Studies on the causes of turnover are required to reduce turnover effectively and efficiently. We aimed to study the effect of interprofessional collaboration and transformational leadership on turnover intention, with job satisfaction as intervening factor. This associative quantitative study gathered primary data obtained through survey on nurses at XYZ Hospital, Tangerang in April 2021, using Turnover Intention Scale-15, Interprofessional Collaboration Scale, Transformational Leadership Behavior Inventory, and McCloskey/Mueller Satisfaction Scale. Analysis was performed with Structural Equation Modeling (SEM) method. From a total of 95 subjects, we found that there was significant negative effect of Interprofessional Collaboration (β = -0.560, p = 0.004) and Transformational Leadership (β = ‑0.271, p = 0.031) on Turnover Intention through Job Satisfaction as intervening factor (β = -0.560, p = 0.004) and significant negative effect of Job Satisfaction on Turnover Intention (β = 0.808, p = 0.001). Also found was positive effect of Interprofessional Collaboration (β = 0.692, p 0.001) and Transformational Leadership (β = 0.335, p = 0.032) on Job Satisfaction. Therefore, promoting job satisfaction, interprofessional collaboration, and transformational leadership may be beneficial in reducing nursing turnover intention.
THE INFLUENCE OF MOTIVATION AND KNOWLEDGE ON THE COMPLETENESS OF MEDICAL RECORDS WITH ATTITUDE AS AN INTERVENING FACTOR Junaedi, Junaedi; Supriyantoro, Supriyantoro; Mustikawati, Intan Silviana; Joyo, Ericko Ongko
Jurnal ARSI : Administrasi Rumah Sakit Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Incomplete medical record filling by doctors is still a widespread problem encountered in various hospitals. Incomplete medical record documentation is very detrimental to the hospital. This research aims to determine the correlation between motivation and workload on doctors' completeness of medical record filling through attitude mediation. This study was conducted with a cross-sectional design, which included 40 doctors who worked at the inpatient ward of Annisa Citeureup Hospital as the respondents. Motivation, knowledge, and attitudes were assessed using a questionnaire with a Likert scale, while the medical records completeness data was obtained by directly evaluating the medical records. Partial least squares (PLS) path analysis was done to analyze the association among the observed variables. Motivation, knowledge, and attitudes significantly influence the completeness of medical records. Motivation and knowledge do not directly correlate to the completeness of medical records but have a significant correlation mediated by attitude. Attitude is the factor that most influences the medical record completeness. Increasing the completeness of medical records would be directly influenced by increasing the positive attitude of doctors. Motivation and knowledge do not directly affect the completeness of medical records but affect attitude improvement.
KNOWLEDGE, WORKLOAD, ATTITUDE, AND ELECTRONIC HEALTH RECORDS COMPLIANCE AMONG HEALTHCARE PROFESSIONALS Ibrahim, Rita Zahara; Supriyantoro, Supriyantoro; Joyo, Ericko Ongko
Jurnal ARSI : Administrasi Rumah Sakit Indonesia Vol. 9, No. 3
Publisher : UI Scholars Hub

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Abstract

Electronic health record (EHR) has replaced conventional medical records in Indonesia. Until now, its utilization is still not optimal, and there are still frequent problems with incomplete filling of the EHR form due to individual factors. To examine the association between knowledge and workload with healthcare professionals' (HCPs) compliance in filling out HER, considering the mediating role of attitude. We performed a cross-sectional study on 80 HCPs who worked at the Intensive Care Unit of the National Cardiovascular Centre Harapan Kita. We observe the level of knowledge and workload as independent variables, attitudes as mediating variables, and compliance as the dependent variable. Primary data were obtained by using questionnaires. The association among observed variables was analyzed using path analysis. As a result, we found that knowledge, workload, and attitude simultaneously had a significant association with compliance in EHR filling. Attitude is the most dominant independent variable that directly affected compliance, while knowledge and workload were associated with compliance mediated by attitude. It was concluded that increasing HCPs' compliance in filling out the EHR would be directly associated with a positive attitude of HCPs. A higher level of knowledge and a lighter workload do not directly associate with better compliance, but affect attitude improvement. Thus improving knowledge levels and adjusting the workload will increase EHR filling compliance by mediating positive attitudes among HCPs.
Stres Kerja dan Motivasi Kerja terhadap Turnover Intention dengan Kepuasan Kerja sebagai Variabel Intervening Pratiwi, Indah Dian; Hasyim, Hasyim; Supriyantoro, Supriyantoro
Journal of Telenursing (JOTING) Vol 5 No 2 (2023): Journal of Telenursing (JOTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joting.v5i2.7600

Abstract

This research aims to analyze work stress and work motivation on employee turnover intention with job satisfaction as an intervening factor at RSIA X Palembang. The method used is a quantitative causality research method to look at the factors that are related to employees' desire to leave work with a survey research design. The research results show that under work stress, work motivation influences employee turnover intention. Job stress influences job satisfaction. Work motivation has no effect on job satisfaction. Job stress influences turnover intention. Work motivation influences turnover intention. Job satisfaction has no effect on turnover intention. The conclusion was that work stress at RSIA The variables job stress and work motivation influence turnover intention together with job satisfaction as an intervening variable. The work stress variable has a negative effect on job satisfaction. The work motivation variable has no effect on job satisfaction. The work stress variable has a positive effect on turnover intention. The work motivation variable has a negative effect on turnover intention. The job satisfaction variable has no effect on turnover intention. Keywords: Satisfaction, Motivation, HR, Stress, Turnover, Turnover Intention
Analysis Of Quality Service Toward Revisiting Intention To The Pediatric Outpatient Clinic At RSUD Belitung Timur With Customer Satisfaction As The Intervening Variable Primasari Jalil, Vonny; Supriyantoro, Supriyantoro; Aida, Mus
Journal of Ageing And Family Vol 2, No 2 (2022): Journal of Ageing And Family
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/joaf.v2i2.4130

Abstract

Health services at the hospital is one of the objectives of the quality of services that will also affect the return of patients to the hospital if patient satisfaction has been felt and the quality of service received by patients well. Understanding the health status and needs of public health services and educating the public about health services and involving the community in providing effective health services are the basis of health service providers. The purpose of this study was to analyze the effect of service quality on the intention to revisit outpatients in Pediatric hospitals in East Belitung Hospital with customer satisfaction as an intervening variable. This type of research is quantitative research, with analytic descriptive using cross-sectional study approaches. The number of samples in this study were 200 people. Data collection was carried out using a questionnaire instrument. Analysis using Structural Equation Modeling (SEM) is also known as Analysis of Moment Structures (AMOS). The results of the study are that service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on return visits, and customer satisfaction has a positive and significant effect on return visits. Keywords: Service Quality, Customer Satisfaction, and Returning Intentions
FAKTOR YANG MEMPENGARUHI KEPUTUSAN PASIEN RAWAT INAP NON PSIKIATRI DI RUMAH SAKIT KHUSUS DAERAH (RSKD) X JAKARTA NINGSIH, RYLLA; SUPRIYANTORO, SUPRIYANTORO; NOFIERNI, NOFIERNI
Journal of Nursing and Public Health Vol 11 No 2 (2023)
Publisher : UNIVED Press, Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jnph.v11i2.5190

Abstract

Pendahuluan: Masih rendahnya BOR (Bor Occupancy Rate) pasien non psikiatri RSKD X Jakarta pada tahun 2021 dan 2022. Angka capaian yang rendah ini menunjukkan tingkat kepercayaan masyarakat yang masih rendah. Tujuan penelitian adalah untuk memperoleh bukti empiris adanya pengaruh beberapa variabel terhadap keputusan pasien untuk rawat inap non psikiatri di rumah sakit jiwa. Penelitian ini akan menganalisis variabel stigma rumah sakit jiwa, persepsi pada mutu pelayanan rumah sakit, word of mouth, dan keputusan pasien untuk rawat inap non psikiatri Metode:Penelitian ini menggunakan cross-sectional study, kuantitatif dengan teknik korelasional Hasil dan Pembahasan: Pengambilan sampel dalam penelitian ini menggunakan teknik Non-Probability Accidental Sampling dimana jumlah sampel yang diambil adalah 105 responden.Metode analisis yang digunakan adalah Path Analysis dengan program AMOS 24. Dari hasil uji statistik terdapat hubungan antara stigma rumah sakit jiwa, persepsi pada mutu pelayanan rumah sakit, word of mouth terhadap keputusan pasien untuk rawat inap non psikiatri, terdapat hubungan antara stigma rumah sakit jiwa dan persepsi pada mutu pelayanan rumah sakit terhadap word of mouth. Kesimpulan: Hasil penelitian menunjukkan bahwa ada pengaruh stigma rumah sakit jiwa, persepsi pada mutu pelayanan rumah sakit terhadap keputusan pasien untuk rawat inap non psikiatri dengan word of mouth sebagai variabel intervening secara simultan. Secara parsial, ada pengaruh dari masing-masing variabel stigma rumah sakit jiwa, persepsi pada mutu pelayanan rumah sakit, dan word of mouth terhadap keputusan pasien untuk rawat inap non psikiatri. Dan ada pengaruh stigma rumah sakit jiwa terhadap word of mouth, persepsi mutu pelayanan rumah sakit terhadap word of mouth.
ABUNDANCE MENTALITY TIDAK MEMEDIASI KOMPETENSI SPIRITUAL DAN WORK LIFE BALANCE TERHADAP KEPUASAN KARIR PADA PERAWAT M, MUSTAINAH MULIA; SUPRIYANTORO, SUPRIYANTORO; PAMUNGKAS, RIAN ADI
Journal of Nursing and Public Health Vol 11 No 2 (2023)
Publisher : UNIVED Press, Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jnph.v11i2.5228

Abstract

Kepuasan karir menggambarkan ringkasan atau kesimpulan perasaan yang dirasakan selama bekerja. Tingkat kepuasan karir yang diperoleh perawat merupakan elemen dasar namun penting dalam berfungsinya sistem perawatan kesehatan. Masalah yang terjadi di RS Haji Jakarta berdasarkan prasurvey yang dilakukan sebesar 72.5% perawat merasa belum puas dengan karirnya di RS Haji Jakarta. Rendahnya kepuasan karir perawat tersebut disebabkan karena kurangnya kemampuan dan pengetahuan perawat dalam memberi asuhan spiritual pasien yang membuat perawat merasa kurang maksimal dalam bekerja, kurangnya keseimbangan waktu antara pekerjaan dan kehidupan pribadi sehingga menimbulkan konflik antar keduanya, serta kurangnya rasa bersyukur dan optimisme perawat terhadap pekerjaanya saat ini. Melihat kendala-kendala tersebut, penelitian ini bertujuan untuk menganalisis pengaruh kompetensi spiritual, work life balance terhadap kepuasan karir dengan abundance mentality sebagai variabel intervening. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif dalam bentuk penggunaan kausalita hipotesis dengan sampel 173 perawat. Metode dalam penelitian ini menggunakan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan tidak terdapat pengaruh signifikan kompetensi spiritual, work life balance terhadap kepuasan karir yang dimediasi oleh abundance mentality, terdapat pengaruh signifikan abundance mentality terhadap kepuasan karir, tidak terdapat pengaruh signifikan work life balance terhadap kepuasan karir, terdapat pengaruh signifikan kompetensi spiritual terhadap abundance mentality dan terdapat pengaruh signifikan work life balance terhadap abundance mentality.
Consumer Behavior and Marketing Mixed on Improving Decision-Making for Birth Delivery with Quality of Delivery Services as Variable Intervening Wijayanti, Wijayanti; Supriyantoro, Supriyantoro; Pamungkas, Rian Adi
International Journal of Nursing and Health Services (IJNHS) Vol. 6 No. 4 (2023): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v6i4.749

Abstract

Background: Excellent service quality needs to get immediate attention in providing services in hospitals; for this reason, it is essential to improve service quality as a marketing strategy. Objective: This study aims to analyze the effect of consumer behavior and marketing mix on the decision to select a delivery setting at Kartika Pulo Mas Hospital. Method: The quantitative and cross-sectional study was conducted from October 2022 - November 2022. A total of 50 patients as respondents were involved. Result: The results showed that consumer behavior, marketing mix, and service quality significantly affected the decision to choose a place of delivery at Kartika Pulo Mas Hospital. Conclusion: In conclusion, consumer behavior and marketing mix significantly affect decision-making in choosing a place of delivery at Kartika Pulo Mas Hospital, with the quality of delivery services as an intervening variable. Recommendation: The findings are input for hospital management to develop marketing strategies to improve consumer behavior in the form of consumer trust and also improve the marketing mix and quality of delivery services. Thereby, decision-making in choosing a place of delivery could improve
Bridging Perception and Practice: How User Attitude Shapes EMR Utility, Convenience, and Self-Efficacy for Greater Adoption Indrayani, Reka; Supriyantoro, Supriyantoro; Pamungkas, Rian Adi
International Journal of Nursing and Health Services (IJNHS) Vol. 8 No. 3 (2025): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v8i3.859

Abstract

Background: The implementation of Electronic Medical Records at the Tangerang Regency Hospital has been since September 2023, but in its implementation in November 2023 it has only reached 70.44%, the target set by the hospital is 100%, this is due to the actual use that is not optimal. Objective: The purpose of this study is to analyze the influence of perception of utility, perception of convenience, and self-efficacy on the actual use of electronic medical records through user attitudes as intervening variables in the Outpatient Installation of Tangerang Regency Hospital. Method: A cross-sectional study was applied in this study. The sample in this study totaled 83 with a sampling technique using the total sampling method. Data was obtained through questionnaires. Result: The results of the Path Coefficients hypothesis test, the results of t>1.96 and p<0.05 were obtained. The results of data analysis and direct hypothesis testing found that there was an influence on the perception of utility, perception of convenience, self-efficacy and user attitude towards actual use. Testing the indirect hypothesis found that there was an influence of the perception of utility, perception of convenience, and self-efficacy on actual use with the attitude of the user as a mediator. Conclusion: the attitude mediated the perception of utility, perception convenience, and self-efficacy on improving the actual usage EMR. Recommendation: the management of hospital need to consider all factors to implement the effective EMR