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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) PENDIPA Journal of Science Education JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPGI (Jurnal Penelitian Guru Indonesia) SULUH: Jurnal Abdimas Management Studies and Entrepreneurship Journal (MSEJ) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Sciences of Pharmacy JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics and Business Journal Jurnal Fairness Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Penelitian Akuntansi Jurnal Akuntansi Indonesian Journal of Auditing and Accounting Equity Innovation Business Management and Accounting Journal
Rafrini Amyulianthy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Pengendalian Persediaan Obat Di Instalasi Farmasi Rumah Sakit Umum Proklamasi Kabupaten Karawang Dengan Metode ABC Nurul Laily Fadhillah; Andri Prasetyo; Rafrini Amyulianthy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10479

Abstract

Manajemen persediaan obat di Rumah Sakit Umum Proklamasi dilakukan oleh Instalasi farmasi yang dimulai dari perencanaan, pengadaan, penerimaan dan penyimpanan. Menjamin ketersediaan obat adalah tanggung jawab yang harus dipenuhi oleh rumah sakit dengan menyesuaikan antara kebutuhan dengan anggaran yang tersedia. Penelitian ini bertujuan untuk melakukan analisis ABC berdasarkan nilai pemakaian dan nilai investasi. Penelitian ini merupakan penelitian deskriptif kualitatif dan kuantitatif dengan pengambilan data secara retrospektif. Pendekatan kuantitatif dengan analisis ABC dengan mempertimbangkan pemakain periode 2022 dan 2023 di Rumah Sakit Umum Proklamasi Karawang dan pendekatan kualitatif dilakukan dengan melakukan wawancara mendalam. Pengelolaan data menggunakan Microsoft Excel. Hasil analisis ABC berdasarkan nilai pemakaian tahun 2022 dari total item obat kelompok A memiliki persentase 32,50%; kelompok B 31,54% dan kelompok C 35,96% dan hasil nilai pemakaian tahun 2023 dari total item obat kelompok A memiliki persentase 28,92%; kelompok B 32,51% dan kelompok C 38,57%. Hasil analisis berdasarkan nilai investasi tahun 2022 dari total item obat kelompok A memiliki persentase 69,81%; kelompok B 20,14% dan kelompok C 10,05% dan hasil nilai investasi tahun 2023 dari total item obat kelompok A memiliki persentase 69,92%; kelompok B 20,00% dan kelompok C 10,09%.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEBERLANJUTAN Muhammad Rizky Arjunanda; Rafrini Amyulianthy
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jiap.2026.9853

Abstract

This study aims to analyze the effect of firm characteristics, namely profitability, leverage, and firm size, on sustainability performance. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured using the natural logarithm of market capitalization (LnMarket Capitalization). This study employs a quantitative approach using secondary data. The research sample consists of 44 companies listed on the Indonesia Stock Exchange (IDX) and included in ESG Ratings/ESG Scores, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that profitability and firm size have a positive and significant effect on sustainability performance, while leverage has a negative and significant effect on sustainability performance. These findings suggest that financial capacity and firm scale support the implementation of sustainability activities, whereas high leverage may limit a company’s ability to allocate resources to improve sustainability performance. This study is expected to provide insights for companies, investors, and other stakeholders in understanding the factors that influence corporate sustainability performance.
CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Rafrini Amyulianthy; Ruhaini Muda; Jamaliah Said; Dyah Setyaningrum; Harnovinsah Harnovinsah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5231

Abstract

The first objective of this study is to examine the effect of audit results on the local government performance. Secondly is examining the moderating role of good governance on the relationship between audit results and local government performance. This study collected 536 local governments data from 134 local authorities in Indonesia from 2016 to 2019. The data employed for audit results were extracted from findings and rectification of audit reports. For the Good Governance, this study develops the Good Governance Principles index by mapping the data taken from Evaluation of Local Government Performance by the Ministry of Home Affairs RI with IGI indicators. Meanwhile, the local government performances were measured using the total local own revenue. This study uses multiple moderated regression analyses to explain the relationship between the audit results and good governance on local government performance. As the result, it has a significant effect on both variables tested. This research also found a significant interaction between audit results and good governance on local government. These results assert that good governance enhances local government to be more effective in responding to audit results to improve their performances in the following years.
Determinants Of Financial Distress In The Coal Industry With Corporate Governance As A Moderation Anissa Indaranti Adhiningrum; Dwi Prastowo Darminto; Rafrini Amyulianthy
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.342

Abstract

This study examines the effects of financial performance, sales growth, and corporate governance on financial distress, as well as the moderating role of corporate governance in the coal industry in Indonesia. The population consists of 33 coal companies listed on the Indonesia Stock Exchange (IDX), with 21 companies selected using purposive sampling. The study uses secondary data with 105 observations from 2019–2023. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that financial performance and corporate governance significantly affect financial distress, while sales growth has no significant effect. In addition, corporate governance does not moderate the relationship between financial performance and financial distress, nor between sales growth and financial distress. These findings highlight the importance of financial management and governance mechanisms in mitigating financial distress risk in the coal industry.
E-GOVERNMENT DAN SUSTAINABILITY PERFORMANCE: MEDIASI PERSEPSI ANTIKORUPSI DAN MODERASI GOOD PUBLIK GOVERNANCE NEGARA DI ASIA PASIFIK Rafrini Amyulianthy; Harnovinsah; Ameilia Damayanti; Fazlida Mohd Razali
Jurnal Riset Bisnis Vol. 9 No. 2 (2026): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrb.2026.9831

Abstract

This study investigates the function of e-government and effective public governance in improving governmental sustainability performance to attain the Sustainable Development Goals (SDGs). A public-sector–adapted Balanced Scorecard (BSC) framework is used to measure how well the government does its job which indicate by results of citizen and public service, internal procedures, learning and growth, financial stewardship, and public impact. This study utilizes balanced panel data from 61 Asia-Pacific nations spanning 2020 to 2023, comprising 305 observations, to conduct panel regression analysis for testing both mediating and moderating mechanisms. The findings show that the adoption of e-government is linked to a decrease in perceived corruption and has a positif significant impact on sustainability performance. The relationship between e-government and sustainability performance is found mediated by corruption, emphasizing the need of institutional integrity as a transmission channel. Additionally, strong public governance increases e-government's ability to combat corruption, indicating that digital transformation only produces the best results under a strong governance framework. By including corruption, governance quality, and e-government into a national-level Balanced Scorecard framework for cross-country analysis, this study adds to the academic literature. In practice, the results emphasis how important it is for policymakers to make sure that digital transformation projects are in line with governance changes to make progress on the 2030 SDGs agenda.
ANALISIS PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG DENGAN MODERASI STRATEGI PROMOSI PADA PENJUALAN PRODUK OVER THE COUNTER APLIKASI KIMIA FARMA MOBILE Meutia Ulfah; Andri Prasetiyo; Rafrini Amyulianthy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/n35m3g65

Abstract

Penelitian ini bertujuan menganalisis pengaruh harga, kualitas produk, dan kualitas pelayanan terhadap minat beli ulang produk Over The Counter (OTC) pada aplikasi Kimia Farma Mobile, dengan strategi promosi sebagai variabel moderasi. Konteks penelitian dilatarbelakangi oleh transformasi digital dalam industri farmasi dan tantangan yang dihadapi platform e-commerce kesehatan. Metode penelitian menggunakan pendekatan kuantitatif dengan sampel 384 pelanggan di seluruh Indonesia yang telah melakukan minimal dua kali transaksi. Pengumpulan data dilakukan melalui kuesioner online dengan skala interval 1-6. Analisis data menggunakan Structural Equation Modeling dengan pendekatan Partial Least Square (SEM-PLS) melalui software SmartPLS. Hasil penelitian menunjukkan bahwa harga, kualitas produk, dan kualitas pelayanan memiliki pengaruh signifikan terhadap minat beli ulang, dengan strategi promosi berperan sebagai variabel moderasi. Temuan mengungkapkan bahwa keberhasilan platform digital farmasi tidak hanya bergantung pada harga kompetitif, tetapi juga pada kualitas produk, layanan, dan strategi promosi yang efektif. Penelitian ini memberikan kontribusi teoritis dalam pengembangan literatur e-commerce farmasi dan kontribusi praktis bagi pengembangan strategi platform digital, khususnya dalam meningkatkan minat beli ulang konsumen.
Analisis Pengendalian Persediaan Obat Di Instalasi Farmasi Rumah Sakit Umum Proklamasi Kabupaten Karawang Dengan Metode ABC Nurul Laily Fadhillah; Andri Prasetyo; Rafrini Amyulianthy
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10479

Abstract

Manajemen persediaan obat di Rumah Sakit Umum Proklamasi dilakukan oleh Instalasi farmasi yang dimulai dari perencanaan, pengadaan, penerimaan dan penyimpanan. Menjamin ketersediaan obat adalah tanggung jawab yang harus dipenuhi oleh rumah sakit dengan menyesuaikan antara kebutuhan dengan anggaran yang tersedia. Penelitian ini bertujuan untuk melakukan analisis ABC berdasarkan nilai pemakaian dan nilai investasi. Penelitian ini merupakan penelitian deskriptif kualitatif dan kuantitatif dengan pengambilan data secara retrospektif. Pendekatan kuantitatif dengan analisis ABC dengan mempertimbangkan pemakain periode 2022 dan 2023 di Rumah Sakit Umum Proklamasi Karawang dan pendekatan kualitatif dilakukan dengan melakukan wawancara mendalam. Pengelolaan data menggunakan Microsoft Excel. Hasil analisis ABC berdasarkan nilai pemakaian tahun 2022 dari total item obat kelompok A memiliki persentase 32,50%; kelompok B 31,54% dan kelompok C 35,96% dan hasil nilai pemakaian tahun 2023 dari total item obat kelompok A memiliki persentase 28,92%; kelompok B 32,51% dan kelompok C 38,57%. Hasil analisis berdasarkan nilai investasi tahun 2022 dari total item obat kelompok A memiliki persentase 69,81%; kelompok B 20,14% dan kelompok C 10,05% dan hasil nilai investasi tahun 2023 dari total item obat kelompok A memiliki persentase 69,92%; kelompok B 20,00% dan kelompok C 10,09%.
Exploring Whistleblowing Intention: The Interplay of Social Norms, Moral Intensity, and Professional Commitment among Auditors Rafrini Amyulianthy; Khalida Utami; Aura Rahdiatul Rafidah; Fazlida Mohd Razali
Innovation Business Management and Accounting Journal Vol. 5 No. 2 (2026): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i2.377

Abstract

Whistleblowing plays a vital role in uncovering organizational misconduct, but its success depends on individuals' willingness to report wrongdoing. Using the Theory of Planned Behavior, this study examines how subjective norms and moral intensity affect the intention to whistleblow, with perceived professional commitment acting as a mediating factor. The research focuses on internal auditors in Jakarta, Indonesia, a region facing ethical challenges and increased regulatory oversight. Data from 86 respondents from government inspectorates and multinational firms were analyzed with PLS-SEM in SmartPLS 4.0. The results show that subjective norms and moral intensity do not directly affect whistleblowing intention. Instead, perceived professional commitment has a strong, significant influence, fully mediating the effects of the other variables on whistleblowing intention. These findings emphasize the importance of internalized professional values in guiding ethical behavior, indicating that social and moral influences are channeled through professional identity, leading to ethical actions. The study expands the Theory of Planned Behavior by including professional commitment as a key psychological factor. Practical recommendations include developing ethics programs that reinforce professional identity and aligning organizational structures with ethical standards. Enhancing ethical commitment among auditors can promote greater transparency and integrity in organizations.
Kualitas Pelayanan, Ketersediaan PENGARUH KUALITAS PELAYANAN, KETERSEDIAAN OBAT, DAN FASILITAS TERHADAP KEPUASAN YANG BERDAMPAK PADA LOYALITAS PASIEN DI INSTALASI FARMASI RAWAT JALAN RUMAH SAKIT X KOTA BEKASI : PENGARUH KUALITAS PELAYANAN, KETERSEDIAAN OBAT, DAN FASILITAS TERHADAP KEPUASAN YANG BERDAMPAK PADA LOYALITAS PASIEN DI INSTALASI FARMASI RAWAT JALAN RUMAH SAKIT X KOTA BEKASI Ratna Hidayah Herawati; Novi Yantih; Rafrini Amyulianthy
PendIPA Journal of Science Education Vol 9 No 3 (2025): October
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.3.682-687

Abstract

This study aimed to analyze the influence of service quality, drug availability, and facilities on patient satisfaction and its impact on patient loyalty at the Outpatient Pharmacy Installation of Hospital X in Bekasi City. As a healthcare provider, Hospital X faces intense competition with other hospitals, which requires continuous improvement in service quality to retain patients. The research employed a quantitative approach using a questionnaire survey to collect primary data. The data were analyzed using Structural Equation Modelling (SEM) with SmartPLS, including respondent characteristics, frequency, percentage, total score, and variable mean analysis. The results reveal that service quality significantly affects patient satisfaction (t = 5.343; p = 0.000; f² = 0.057), drug availability significantly influences patient satisfaction (t = 2.259; p = 0.046; f² = 0.250), and facilities also have a significant effect (t = 2.096; p = 0.023; f² = 0.604). Furthermore, service quality, drug availability, and facilities significantly affect patient loyalty (t > 2; p < 0.05). Mediation analysis shows that patient satisfaction significantly mediates the relationship between service quality, drug availability, and facilities with patient loyalty. Overall, the study concludes that service quality, drug availability, and facilities positively and significantly influence both patient satisfaction and patient loyalty.
PENGARUH COMPLIANCE IMAGE, KUALITAS PRODUK, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN SERTA IMPLIKASINYA TERHADAP LOYALITAS PELANGGAN GARAM NaCl PT. X Erwin Saputra; Novi Yantih; Rafrini Amyulianthy
PendIPA Journal of Science Education Vol 10 No 1 (2026): January - March
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.10.1.249-255

Abstract

PT. X is a domestic pharmaceutical manufacturer producing pharmaceutical raw materials, specifically sodium chloride (NaCl) with a purity level ranging from 99.0% to 100.5%. The government’s pharmaceutical self-sufficiency program has intensified competition, prompting the need to evaluate factors influencing customer loyalty. This study aims to examine the effects of compliance image, product quality, and service quality on customer satisfaction and their implications for customer loyalty toward PT. X’s NaCl products. A quantitative research approach was employed, and the data were analyzed using SEM-PLS (SmartPLS). The results indicate that compliance image does not significantly affect customer satisfaction (p = 0.143), while product quality has a significant effect (p = 0.000). Service quality does not significantly affect customer satisfaction (p = 0.337). Furthermore, compliance image (p = 0.552) and service quality (p = 0.212) do not significantly influence customer loyalty. Product quality, however, has a significant effect on customer loyalty (p = 0.000). Indirect effect analysis shows that customer satisfaction mediates only the relationship between product quality and customer loyalty (p = 0.029), indicating a partial mediation effect. These findings suggest that product quality is the primary determinant of both customer satisfaction and loyalty. Therefore, PT. X should prioritize maintaining and enhancing product quality while continuing to strengthen compliance image and service quality as part of its business strategy to retain and expand its existing customer base.
Co-Authors Amanda, Okky Wahyu Ameilia Damayanti Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Andri Prasetiyo Anisa May Anissa Indaranti Adhiningrum Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Aura Rahdiatul Rafidah Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Dwi Prastowo Darminto Dyah Setyaningrum Erwin Saputra Fazlida Mohd Razali Fazlida Mohd Razali Fujianti, Lailah Harnovinsah Harnovinsah Herlan Hubbansyah, Aulia Keiko Indah Masri Intan Paulina Lubis Iqbal Tejokusumo Jamaliah Said K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Meutia Ulfah Mira Munira Muhammad Nauval Muhammad Rizky Arjunanda Munira, Mira Nadia Tri Silvi Nelyumna Rizal Noviyantih, Noviyantih Nuraini Sari, Nuraini Nurul Laily Fadhillah Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Ratna Hidayah Herawati Reskino, - Ruhaini Muda S, Basis Gumilarsih Sahat Saragi Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Sukatin, Sukatin Theresya Indah Rahmat Tri Astuti TRI ASTUTI Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo