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Journal : INFO ARTHA

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA Dewi, Ni Luh Rian; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.959 KB) | DOI: 10.31092/jia.v3i0.50

Abstract

STUDI ATAS PELAYANAN CLIENT COORDINATOR PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK DENGAN MENGGUNAKAN SERVQUAL, MODEL KANO DAN QUALITY FUNCTION DEPLOYMENT Supenget, Guruh; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.863 KB) | DOI: 10.31092/jia.v5i1.60

Abstract

PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.271 KB) | DOI: 10.31092/jia.v3i0.38

Abstract

This study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authority
ANALISIS EFISIENSI BELANJA DAERAH URUSAN KESEHATAN DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA): STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI BANTEN Yanti, Putri; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.321 KB) | DOI: 10.31092/jia.v4i4.49

Abstract

This study aims to measure the efficiency of local government spending of health affairs using Data Envelopment Analysis (DEA). DEA method can measure the efficiency of a government entity by using multi-input and multi-output. This is consistent with the character of the government that has the task of providing a wide range of public services to solve complex problems in the society. The efficiency measure generated by the DEA is relative measure, comparing with benchmarks decision making unit (DMU) that have the highest efficiency among the other DMUs in the sample, so the results would be different if the sample is changed. Therefore, in the election of DMU should be based on some similar characteristics. DEA results can be used to identify which input or output must be increased if a DMU needs to increase its efficiency. The results from this study indicate that Tangerang and Cilegon has the highest efficiency and Tangerang district (kabupaten Tangerang) should increase the number of intermediate output and its end output to improve the efficiency of health spending. The DEA method can be used by the government to create a climate of efficient budgets in a field of government service