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Journal : Jurnal Indonesia Sosial Teknologi

Assessment of Financial Performance of Siti Fatimah Hospital, South Sumatra Province, In The Application of The Regional Public Service Agency (PPK-Blud) Financial Management Pattern Nanda Parita, Djaky; Adam, Mohamad; Mu’izzuddin, Mu’izzuddin
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i01.866

Abstract

Regional General Hospital (RSUD) is a Government-Owned Hospital tasked with providing health services for the community. The purpose of this study is to measure the financial performance of the Siti Fatimah Regional General Hospital (RSUD) of South Sumatra Province; since 2018, it has become a Regional Public Service Agency (BLUD). Data collection techniques are carried out by interview, observation and documentation methods. The data analysis method uses Financial Ratios and BLU Financial Management Compliance by the Regulation of the Director General of Treasury Number PER-22 / PB / 2020. The results of this study, from 2018 to 2022, when viewed from Financial Ratios, show that several ratios have not received optimal scores. Several indicators have not received an optimal score from the BLU Financial Management Compliance level. When viewed as a whole from the assessment of financial aspect performance, Siti Fatimah Hospital of South Sumatra Province has received a GOOD predicate. However, it has not achieved the most optimal score.
The Effect of Dividend Policy on Company Value with Profitability as an Intervening Variable in LQ45 Companies Listed on the Indonesia Stock Exchange Pramana, Tika; Adam, Mohamad; Widiyanti, Marlina; Isnurhadi, Isnurhadi
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.1740

Abstract

This study aims to analyze the influence of dividend policy on the value of companies with profitability as an intervening variable in companies that are members of LQ45 listed on the Indonesia Stock Exchange (IDX). LQ45 is a stock index consisting of 45 selected companies with high liquidity and large market capitalization. A dividend policy is a company's decision to distribute profits to shareholders, which can affect the market's perception of the company's value. Profitability is measured using Return on Assets (ROA), which reflects a company's ability to generate profits from the assets it owns. This study uses a quantitative approach with secondary data taken from the annual financial statements of LQ45 companies during the 2019-2022 period. Data analysis was carried out using multiple regression methods to test the relationship between dividend policy, profitability, and company value. The results of the study show that the dividend policy has a significant positive influence on the company's value, both directly and through profitability as an intervening variable. This finding has implications for company management in designing optimal dividend policies to increase company value, as well as for investors in considering dividend policies and profitability as important factors in making investment decisions.