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Journal : Journal of International Conference Proceedings

Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing LoanĀ  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Development of Strategic Management and Accounting Implementation at Village-Owned Enterprises with Regard to Using Former Mining Land Fathimah, Siti Hasna; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2838

Abstract

This study aims to delve into the development of strategic management and financial implementation at Village-Owned Enterprises with regard to using former mining land that must be managed for productivity in order to increase revenue villages and accounting procedures must be put in place to make financial reporting easier and of higher quality. Employing a qualitative method with a phenomenological approach and gathering data through literature analysis, direct observations, and intensive interviews. The site research in this study is at Village-Owned Enterprises Manunggal Dadi Mulyo in Kwadungan Gunung, Kledung, Temanggung, Central Java. The results of this study are: (1) The most suitable alternative strategies to be developed for Village-Owned Enterprises Manunggal Dadi Mulyo includes development and promotion strategies, (2) Village-Owned Enterprises Manunggal Dadi Mulyo has not implemented accounting practices yet in accordance with the applicable accounting standards. This problem arises because of limited financial literacy of the Village-Owned Enterprises management regarding the importance of financial reporting.
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
Development of Strategic Management and Accounting Implementation at Village-Owned Enterprises with Regard to Using Former Mining Land Fathimah, Siti Hasna; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2838

Abstract

This study aims to delve into the development of strategic management and financial implementation at Village-Owned Enterprises with regard to using former mining land that must be managed for productivity in order to increase revenue villages and accounting procedures must be put in place to make financial reporting easier and of higher quality. Employing a qualitative method with a phenomenological approach and gathering data through literature analysis, direct observations, and intensive interviews. The site research in this study is at Village-Owned Enterprises Manunggal Dadi Mulyo in Kwadungan Gunung, Kledung, Temanggung, Central Java. The results of this study are: (1) The most suitable alternative strategies to be developed for Village-Owned Enterprises Manunggal Dadi Mulyo includes development and promotion strategies, (2) Village-Owned Enterprises Manunggal Dadi Mulyo has not implemented accounting practices yet in accordance with the applicable accounting standards. This problem arises because of limited financial literacy of the Village-Owned Enterprises management regarding the importance of financial reporting.
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.