Garuda - Garba Rujukan Digital

Balanced Scorecard Approach At Regional General Hospital As Regional Public Services Agencies Emirallisa, Sindi; Rizani, Fahmi; Limarjani, Sustinah
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2939

The research aims to analyze the performance of the Regional Public Service Agency specifically at the A.M Parikesit’s Tenggarong Regional General Hospital, East Kalimantan, using the Balanced Scorecard as its approach. The type of reserach used is descriptive quantitative and the data collected in the form of primary and secondary data. Secondary data was obtained from financial statements, medical record reports, HR and Training reports and patient questionnaire data. Meanwhile, primary data were obtained from questionnaires of hospital employees distributed. The respondents of the study were 100 patient respondents and 188 employee respondents. The results showed that the performance of A.M. Parikesit Hospital based on the Balanced Scorecard approach was quite good. There are 2 perspectives that are classified as good and there are 3 other perspectives that are classified as less good. Of course, this is a reference for future development and improvement. However, this means that in each perspective special attention is needed, so that the weaknesses that occur can be evaluated and improved.

Pemberdayaan PKK Kelurahan Handil Bhakti Melalui Pelatihan Digital Branding dan Laporan Keuangan Anisah, Hastin Umi; Limarjani, Sustinah; RIfqi Novriyandana
Carmin: Journal of Community Service Vol. 3 No. 2 (2023)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v3i2.84

Krisis ekonomi akibat pandemi Covid19 telah berdampak terhadap kelangsungan UMKM. Di saat masa pandemi terjadi perubahan pola konsumsi barang dan jasa masyarakat dari offline ke online. Ketika pandemi berlangsung usaha yang dapat dilakukan untuk menambah pendapatan dengan beberapa usaha rumahan yang berbasis digital untuk pemasarannya dengan tetap menjaga prokes yang benar ketika pengantaran pesanan sampai ke pelanggan Kegiatan pengabdian ini bertujuan untuk memberdayakan Ibu-ibu PKK di kelurahan Handil Bhakti dengan memberikan pelatihan terkait dengan Digital Branding dan Laporan Keuangan terhadap UMKM yang mereka miliki sehingga dapat meningkatkan pendapatan dan keberlangsungan usaha. Pendekatan atau metode yang dilakukan adalah dengan melakukan pelatihan dan penyuluhan terkait pembuatan Digital Branding Dan pembuatan Laporan Keuangan sehingga dapat meningkatkan pendapatan dan keberlangusngan usaha. Hasil dari kegiatan ini adalah terbukanya wawasan khalayak sasaran sehingga memiliki kemampuan dalam membuat Digital Branding Dan Laporan Keuangan sehingga diharapakan dapat meningkatkan pendapatan dan keberlangsungan usaha.

Pengaruh Good Corporate Governance Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Naiaki, Maria Fridolina; Kadir, Kadir; Limarjani, Sustinah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2142

This study aims to test and re-analyze previous researchers between independent variables, namely the variables of transparency, accountability, responsibility, independence, fairness and competence of human resources on the quality of financial reports of Private hospitals in the city of Balnjalrmalsin. The type of data in this study is primarily dental, namely questionnaires distributed to employees of private hospitals in the city of Balnjalrmalsin. The subjects in this study were the director, deputy director, head of finance, and employees of the finance department, totaling 62 people. The method of data analysis was carried out using the multiple linear regression method with the calculation process using the SPSS 22 application program. The results of the study show that transparency, accountability, and human resource competence have significant effects on the quality of financial reports. Responsibility and independence have no effect on the quality of financial reports. Fairness has a negative effect on the quality of financial reports.

Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Deviana, Shintia; Hifni, Syaiful; Limarjani, Sustinah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2396

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Limarjani, Sustinah; Ni’mah, Khairun
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1536

The purpose of this study was to analyze the effect of income tax, profitability, leverage and company size on transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population of this study included 83 energy sector companies, using purposive sampling technique resulted in 28 samples, the research was conducted for 3 years of observation resulting in 84 data analyzed. The data in the study were obtained from secondary sources and data analysis was carried out using multiple linear regression with the help of SPSS version 26. The results of the research in the f statistical test revealed that together income tax, profitability, leverage and company size had an effect on transfer pricing. Meanwhile, partially in the t statistical test revealed that income tax has a positive effect on transfer pricing, while profitability has no effect on transfer pricing. Meanwhile, leverage and company size negatively affect transfer pricing. This research is expected to provide understanding and reference information related to the influence of various factors on transfer pricing.

Pengaruh Good Corporate Governance Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Naiaki, Maria Fridolina; Kadir, Kadir; Limarjani, Sustinah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2142

This study aims to test and re-analyze previous researchers between independent variables, namely the variables of transparency, accountability, responsibility, independence, fairness and competence of human resources on the quality of financial reports of Private hospitals in the city of Balnjalrmalsin. The type of data in this study is primarily dental, namely questionnaires distributed to employees of private hospitals in the city of Balnjalrmalsin. The subjects in this study were the director, deputy director, head of finance, and employees of the finance department, totaling 62 people. The method of data analysis was carried out using the multiple linear regression method with the calculation process using the SPSS 22 application program. The results of the study show that transparency, accountability, and human resource competence have significant effects on the quality of financial reports. Responsibility and independence have no effect on the quality of financial reports. Fairness has a negative effect on the quality of financial reports.

Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Deviana, Shintia; Hifni, Syaiful; Limarjani, Sustinah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2396

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.

ANALISIS EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING PAJAK DAERAH (STUDI PAJAK RESTORAN, HOTEL, HIBURAN, DAN PARKIR) Rafika, Latifah; Limarjani, Sustinah
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.183

This study was conducted with the intention of learning more about and analyzing the benefits of implementing the tapping box policy, the limitations that exist in the use of the regional tax tapping box for Banjarbaru City, as well as the efforts made to get around these barriers. It also had the goal of learning more about and analyzing the effectiveness of the application of tapping boxes as regional tax monitoring. The focus of this research is on four local taxes in Banjarbaru City the restaurant, hotel, entertainment, and parking taxes all of which have already adopted the usage of tapping tool boxes, totaling 79 taxpayers in the city. Both primary and secondary data sources were utilised in this study's data collection. The appropriate policy, the right implementer, the right goal, the right environment, and the right procedure are the five criteria that must be met for a policy to be considered successful in the data analysis approach. The study's findings indicated that the tapping box policy application as a means of monitoring local taxes may be regarded as successful since it already satisfies all five requirements for a policy to be deemed effective.

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, & PROFITABILITAS TERHADAP HASIL PEMERINGKATAN KOPERASI OLEH LIPK LP2UKM DI KALSEL TAHUN 2021 Diani Koesasih, Myalda; Limarjani, Sustinah
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.214

The purposes of this study are to find out and analyze the effect of liquidity, solvency and profitability ratios on the cooperative ranking results by LIPK LP2UKM in South Kalimantan in 2021. The independent variables used in this study are liquidity ratios, solvency ratios and profitability ratios. Meanwhile, the dependent variable used in this study is the cooperative ranking results. The population used in this this study is all cooperatives ranked by LIPK LP2UKM in 2021 with a total amount of 50 cooperatives. The sample selection in this study used a purposive sampling method with a total amount of 47 cooperatives. This research is a quantitative descriptive study using secondary data in the form of Cooperative Ranking Reports for 2021 and Cooperative Financial Reports. Data are processed using multiple linear regression analysis through SPSS version 26.0. The results of this study prove that the liquidity ratio has an effect on cooperative ranking results, the solvency ratio has an effect on cooperative ranking results, and the profitability ratio has no effect on cooperative ranking results.

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