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All Journal Jurnal Riset Terapan Akuntansi Jurnal Literasi Akuntansi Journal of Public Health Sciences Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Edwin Frymaruwah
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences

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KINERJA KEUANGAN PERUSAHAAN LQ45 PADA MASA PENDEMI COVID19 Desri Yanto; Edwin Frymaruwah
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267489

Abstract

Tujuan penelitian adalah untuk mengetahui dampak pandemic terhadap perbedaan kinerja keuangan sebelum dan saat pandemic covid19. Metode penelitian Deskriptif Kuantitatif menggunakan analisis Uji Beda T-test dengan uji Wilcoxon, dengan menggunakan data laporan keuangan perusahaan yang terdaftar pada LQ45, peringkat 45 perusahaan paling likuiditas di Bursa efek Indonesia untuk masa periode pengamatan penelitian yaitu 2019,2020 dan 2021. Hasil penelitian ini yaitu tidak terdapat perbedaan nilai rata-rata Current Rasio dan Cash Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Return on Asset dan Return on Equity sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Debt to Asset Rasio sebelum dan saat pandemic covid19 serta tidak terdapat perbedaan rata-rata nilai Debt to Asset Rasio saat dan masa pandemic covid19. Tidak terdapat perbedaan nilai rata-rata Debt to Equity Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19, dan terdapat perbedaan nilai rata-rata Price Earning Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Kesimpulan penelitian ini yaitu pandemic covid 19 memberikan perbedaan kondisi pada Debt to asset rasio, Return on asset, return on equity dan price earning rasio, sedangkan untuk debt to equity, Current asset, cash rasio tidak terdapat perbedaan rata-rata sebelum dan saat covid19. Kata Kunci: Covid19, Kinerja Keuangan, ROA, DER
Determinasi Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Jhony Irwan Saputra; Sandrayati; Edwin Frymaruwah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6740

Abstract

This study aims to determine and analyze the factors that influence financial performance in district/city governments in South Sumatra Province. The data used in this study are financial reports of district/city governments in South Sumatra Province. The population of this study is the financial reports of seventeen districts/cities in South Sumatra Province for the 2018-2022 budget year with a purposive sampling technique and 66 observation units. The data analysis model used is multiple regression. The results of the study show that simultaneously Audit Opinion Revenue, Government Size, and Leverage have a significant effect on the financial performance of local governments. Partially, audit opinion has a negative and significant effect on financial performance, government size has a positive and significant effect on financial performance and leverage has no effect on financial performance.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Regulasi, Komitmen Organisasi Terhadap Kinerja Instansi Daerah Banyuasin Tio Saputra; Sarikadarwati; Edwin Frymaruwah
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.326

Abstract

Purpose: This study aims to examine the influence of budget planning, budget implementation, regulations, and organizational commitment on the performance of regional government agencies in Banyuasin Regency. Method: This research employed a quantitative approach. Data were collected through questionnaires distributed to employees involved in budget management within 32 Regional Government Organizations (OPD) in Banyuasin Regency. The population consisted of budget management officials, including Budget Users (PA), Budget User Authorities (KPA), Technical Activity Implementation Officers (PPTK), Financial Administration Officers (PPK), and Expenditure Treasurers. A purposive sampling technique was used, resulting in a sample of 160 respondents. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. Finding: The results indicate that budget planning, budget implementation, regulations, and organizational commitment have a positive and significant effect on the performance of regional government agencies. Simultaneously, all independent variables significantly influence regional agency performance, indicating that effective budget management and strong organizational commitment contribute to improved organizational performance. Novelty: This study contributes to the public sector accounting literature by developing an integrated model that simultaneously examines budget planning, budget implementation, regulations, and organizational commitment as determinants of regional government agency performance. Unlike previous studies that generally focus on one or two aspects of budget management, this research combines managerial, regulatory, and behavioral factors within a single framework and provides empirical evidence from regional government organizations in Banyuasin Regency. The findings offer a more comprehensive understanding of how budget governance and organizational commitment interact to improve public sector performance.
Perancangan Sistem Informasi Akuntansi Penjualan Tunai pada PT Rajagas Energi Gemilang Nur Anisyah Sopian; Sarikadarwati; Edwin Frymaruwah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642243

Abstract

PT Rajagas Energi Gemilang adalah perusahaan yang begerak dibidang perdagangan berupa pendistribusian LPG non subsidi, yang kegiatan pencatatan penjualannya masih menggunakan sistem manual. Tim PKM berinisiatif untuk membantu perusahaan dengan cara memanfaatkan Microsoft Excel VBA, untuk merancang sebuah Sistem Informasi Akuntansi penjualan. Peneliti mengumpulkan data Teknik dengan cara observasi dan wawancara. Data primer diperoleh langsung dari perusahaan yaitu PT Rajagas Energi Gemilang, sedangkan data sekunder diperoleh melalui catatan dan laporan historis yang tersedia dalam arsip perusahaan. Target PKM ini menghasilkan sebuah SIA Penjualan yang terkomputerisasi, yang diharapkan bagian kasir keuangan perusahaan dapat terbantu dalam melakukan pencatatan kegiatan usahanya. Kata kunci: SIA Penjualan, Microsoft Excel VBA.
Comparative Analysis of INA-CBGs Tariffs and Unit Cost of Cesarean Section: A Systematic Review in Indonesian Hospitals Rizma Adlia Syakurah; Edwin Frymaruwah; Muhimatul Mufarikhah; Meiliza Izzatika
Journal of Public Health Sciences Vol. 4 No. 03 (2025): Journal of Public Health Sciences
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jphs.001257

Abstract

The National Health Insurance (JKN) requires efficient, equitable, and sustainable healthcare services. However, various studies indicate discrepancies between INA-CBGs tariffs and actual hospital service costs. One of the procedures with the highest claim rates is Cesarean Section (CS), which exhibits significant disparities. This study aims to analyze the average unit cost associated with Cesarean Sections (CS) across Indonesia using the Activity-Based Costing (ABC) method. A systematic literature review (SLR) approach was employed, analyzing articles published between 2017–2024. Relevant articles were retrieved through the Google Scholar database. Of the 79 articles initially identified, 37 passed the preliminary screening, and 12 articles met all inclusion criteria. Results indicate that INA-CBGs tariffs for CS procedures only cover 25%–54% of actual costs, varying by service class, hospital location, and operational efficiency. This mismatch contributes to financial deficits in hospitals, potentially compromising service quality, restricting medical equipment procurement, and increasing healthcare professionals’ workloads. Moreover, regional cost variations demonstrate that the current tariff system inadequately considers geographic factors and service complexity. Hospitals in major cities like Bandung report nearly double the unit costs compared to regions such as Yogyakarta or Lampung. Therefore, findings highlight the necessity of reformulating INA-CBGs tariffs to better reflect hospitals' actual conditions. Without updates based on cost-of-service, the financing system risks perpetuating service disparities and reducing the quality of national healthcare. The review findings indicate that the actual cost of Cesarean Section (CS) procedures in Indonesian hospitals is significantly higher than the INA-CBGs tariffs reimbursed by BPJS, with disparities ranging from 46% to 75%.
Co-Authors Desri Yanto Jhony Irwan Saputra Meiliza Izzatika Muhimatul Mufarikhah Nur Anisyah Sopian Rizma Adlia Syakurah Sandrayati Sarikadarwati Tio Saputra