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All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Gemilang: Jurnal Manajemen dan Akuntansi Journal of Education and Teaching Learning International Journal of Economics and Management Research
Muchlis Mas’ud
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of the Determinants of Knowledge, Accessibility, and Servive Quality on the Utilisation of Health Services with Socio-Economic Status as a Moderating Variable in BPJS Health Patients Dipta Wahyuning Astuti; Rahayu Puji Suci; Muchlis Mas’ud
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.708

Abstract

Utilization of health services is influenced by various factors such as knowledge, accessibility, service quality, and socioeconomic conditions. Therefore, high Universal Health Coverage (UHC) coverage does not always correspond to increased utilization of health services. The phenomenon at QIM Batang Hospital shows a gap between almost universal UHC participation and service utilization that is still hampered by geographical factors, limited facilities, low public knowledge, and perceptions of service quality. The purpose of this study was to analyze the influence of knowledge, accessibility, and service quality on health service utilization by considering the role of socioeconomic factors as a moderator. This study was conducted at QIM Batang Hospital with a sample of 100 patients. Research data were obtained from questionnaires distributed to respondents and then analyzed using SEM-PLS analysis. The results showed that knowledge, accessibility, and service quality significantly influenced the utilization of health services by BPJS patients. Knowledge encourages patients' ability to make health decisions, accessibility determines ease of use of services, and service quality increases trust and continuity of utilization. The role of socioeconomic factors only moderates the relationship between accessibility and utilization, but does not affect the relationship between knowledge and service quality. These findings strengthen Andersen's theory regarding the role of predisposing factors, supporting factors, and socioeconomic characteristics. The implications of the research emphasize the importance of increasing health literacy, improving access, and strengthening the quality of services for the sustainable use of health facilities.
Optimization of Effective Tax Rate Through the Interaction of Debt Policy and CSR with Managerial Ownership as a Mediator in the Metal and Mineral Industry Listed on the Indonesian Stock Exchange for the Period 2022-2024 Aldhita Triasmoro Rahardjo; Muchlis Mas’ud; Sodik Sodik
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.758

Abstract

This study aims to analyze the optimization of the Effective Tax Rate (ETR) through the interaction of debt policy (Debt-to-Equity Ratio) and Corporate Social Responsibility (CSR) spending, with managerial ownership as a mediator, focusing on 30 companies in the metal and mineral industry listed on the Indonesia Stock Exchange for the 2022-2024 period. The research employs a quantitative approach using panel data regression with a Fixed Effect Model. In this study, optimal tax management is understood not as achieving the lowest tax rate, but as reaching an equilibrium point between tax efficiency and social responsibility to maintain long- term corporate legitimacy and value. The primary findings indicate that debt policy and CSR simultaneously exert a significant influence on ETR (p=0.0276). Likewise, in the mediation model, debt policy, CSR, and managerial ownership collectively show a significant simultaneous influence on ETR (p=0.0218). However, partially, each variable does not show a significant individual influence. This phenomenon is explained through the logic of Optimal Tax Rate Theory, where the ETR in the Indonesian mineral industry has reached a deterministic equilibrium heavily influenced by rigid regulations such as PP-96/2021 and PMK-169/2015. Consequently, marginal changes in individual managerial policies are not strong enough to shift the ETR independently, as the corporate tax position is primarily dictated by collective regulatory constraints and technical accounting factors.
Co-Authors Adya Hermawati Aldhita Triasmoro Rahardjo Ana Sopanah Supriyadi Ana Sopanah, Ana Arief Purwanto Asih Tri Rachmi Bramanto Pambudi Sampurno Choirul Anam Darmoko Daviq Dwi Rizkhi Dipta Wahyuning Astuti Dyah Ayu Mustikaningsih EKO YULIANTO Hanif Rani Iswari Hesty Sugiharti INDRA WIJAYANTO Lembah Adriani Maria Ratna Marisa Ginting Nasharuddin Mas Ni Luh Putu Fitriana Hapsari Putut Suhendro Rachmadi Setyawan Rahayu Puji Suci Sodik Sodik Sodik Survival SURVIVAL - - Yustina Tantriwulan Kusumawardhani