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All Journal Jurnal EMT KITA Journal of Management and Business Environment (JMBE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Nugraheni, Bernadia Linggar Yekti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Opportunities, Challenges and Strategies in Implementing Indonesian Health Insurance Scheme: Case Study at a Hospital Class C Wiknjopranoto, Harie Moeljono; Nugraheni, Bernadia Linggar Yekti
Journal of Management and Business Environment (JMBE) Vol 6, No 1: July 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v6i1.10983

Abstract

Research regarding the implementation of Indonesia Health Insurance patient services in hospitals has been conducted in previous studies.  However case study research regarding challenges, opportunities and strategies for implementing Health Insurance services in class C hospitals has been overlooked. This research aims to determine the challenges, opportunities and strategies carried out by Hospital X, a class C hospital, in serving Health Insurance patients so that it succeeds in optimizing its financial performance. Payment using the package system rates imposed by BPJS is both challenge and opportunity for hospitals that serve Health Insurance patients because this system is different from the fee for services payment system that is usually applied in hospitals. This research used a qualitative approach by conducting interviews with 8 participants at Hospital X. The data was analysed using the theory of institutional logics and institutional work. This research found the role of actors in the process of institutionalizing the Health Insurance system at hospital X as a reference for others hospital actors in assuring quality and cost control policies that can improve hospital financial performance.
Accountability in Infaq Fund Management: The Case of Jogokariyan Mosque Arif, Muh. Nur; Nugraheni, Bernadia Linggar Yekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.40922

Abstract

This study investigates the concept of accountability and examines the efforts of the mosque management committee in maintaining financial accountability at Jogokariyan Mosque, Yogyakarta, Indonesia. Using an interpretative qualitative approach and Shariah Enterprise Theory (SET) as the theoretical foundation, this study included semi-structured interviews with 15 participants, including the mosques managers (Taqmirs), congregants, local communities and leaders. The findings indicate that the financial management at Jogokariyan Mosque adheres to the zero-balance principle. Accountability is defined by the Taqmirs' actions in promptly allocating and distributing donation funds to the rightful recipients, followed by maintaining honesty and transparency in their public accountability. The Taqmirs uphold accountability by demonstrating trustworthiness, sincerity, honesty, transparency, and a strong commitment to providing the best service to the community. This research offers a theoretical contribution to accountability concept and to how religious organizations should practice accountability in managing funds from their congregants.
Challenges and Opportunities for the Implementation of Internal Audit to Realize Good University Governance in Private Universities in Central Java Yodianti, Nofalina; Nugraheni, Bernadia Linggar Yekti
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.434

Abstract

This study aims to investigate the efforts and commitments, challenges, and opportunities for the implementation of financial internal audits at Private Universities in Central Java. This study used a qualitative method by conducting interviews with members of the Internal Supervisory Unit at four private universities in Central Java that were accredited as superior. Private universities’ efforts and commitments were analyzed using institutional work theory, while challenges and opportunities were analyzed using institutional logic theory. The results showed that private universities' efforts to implement financial internal audits were realized with the motivation to implement Government regulations related to the accreditation of private universities. The commitment of private universities is indicated by the preparation of Standards of Operations (SOPs) for the implementation of internal audits and the inculcation of organizational culture. The challenges faced by private universities are limited human resources and information system technology. The opportunities that private universities have are an independent internal audit body and the Rector's open and transformative leadership style. The implementation of internal financial audits at private universities requires effort and commitment from the Rector and members of the organization to face challenges both from within and from outside.
The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries Nugraheni, Bernadia Linggar Yekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28355

Abstract

Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This study aims to investigate the influence of corporate governance mechanism towards an opportunistic behavior through fair value measurement i.e. fair value inputs level 3. This study applied multiple regression and used samples of banking and financial companies listed in Indonesia Stock Exchange between 2015 and 2019. The corporate governance is proxied by three measurements i.e. managerial ownership, institutional ownership and audit committee educational background. This study finds that managerial ownership and institutional ownership have positive influences on fair value inputs level 3. Meanwhile, the independent commissioners and audit committee educational background have negative influences on fair value inputs level 3. Therefore, this study provides evidence that independent commissioners and audit committee educational background can reduce management opportunistic behaviors which is conducted through fair value measurement.
Analisis Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi dalam Mengikuti Sertifikasi Brevet Pajak di Semarang Santoso, Andre Teguh; Nugraheni, Bernadia Linggar Yekti
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5638

Abstract

This study aims to analyze the influence of self efficacy, grit personality, third party influence, attitude, prestige, and awareness on accounting students’ intention to obtain tax brevet certification. This quantitative research employed purposive quota sampling with 378 respondents from six accredited universities in Semarang. Data were collected through questionnaires and analyzed using SPSS to test validity, reliability, classical assumptions, and hypotheses. The results show that self-efficacy, third-party influence, attitude, prestige, and awareness have a significant positive effect on students’ intention, while grit personality has a significant negative effect. The negative grit effect indicates that high perseverance may reduce interest due to preference for broader long-term goals over immediate certification. Awareness is the strongest predictor, suggesting students who understand the career benefits are more motivated. External social influences and perceived prestige also enhance the intention to certify. The findings reinforce the Theory of Planned Behaviour by highlighting awareness as a key perceived behavioral control factor. Practically, universities should strengthen awareness programs and positive attitudes toward tac brevet certification. This study reveals the unique negative but significant effect of grit personality on certification intention, contrasting with most prior studies.
Co-Authors Arif, Muh. Nur Santoso, Andre Teguh Wiknjopranoto, Harie Moeljono Yodianti, Nofalina