Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi
Fitriani , Laksmi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Value-for-Money Analysis of Financial Performance at The Faculty of Dentistry, Universitas Padjadjaran Setiawan, Andi; Fitriani , Laksmi
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1251

Abstract

This study aims to evaluate the financial performance of the Faculty of Dentistry at Universitas Padjadjaran using the principles of economy, efficiency, and effectiveness, while also identifying key obstacles and proposing potential solutions. A descriptive qualitative method was employed, incorporating value-for-money analysis through the calculation of economic, efficiency, and effectiveness ratios, complemented by interview data. The analysis utilized financial data from 2020 to 2023, including revenue targets and realizations, as well as expenditure targets and realizations. The results show that the average economic ratio reached 99.04%, indicating high economic efficiency. The average efficiency ratio was 54.91%, categorized as very efficient, while the effectiveness ratio averaged 88.03%, falling within the moderately effective category. Interviews revealed challenges in applying these principles, primarily due to the lack of an integrated information system and limited human resources. Nonetheless, these issues could be addressed by recruiting additional personnel. Overall, the findings suggest that the Faculty of Dentistry at Universitas Padjadjaran has generally succeeded in applying the principles of economy, efficiency, and effectiveness in its financial management
Value-for-Money Analysis of Financial Performance at The Faculty of Dentistry, Universitas Padjadjaran Setiawan, Andi; Fitriani , Laksmi
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1251

Abstract

This study aims to evaluate the financial performance of the Faculty of Dentistry at Universitas Padjadjaran using the principles of economy, efficiency, and effectiveness, while also identifying key obstacles and proposing potential solutions. A descriptive qualitative method was employed, incorporating value-for-money analysis through the calculation of economic, efficiency, and effectiveness ratios, complemented by interview data. The analysis utilized financial data from 2020 to 2023, including revenue targets and realizations, as well as expenditure targets and realizations. The results show that the average economic ratio reached 99.04%, indicating high economic efficiency. The average efficiency ratio was 54.91%, categorized as very efficient, while the effectiveness ratio averaged 88.03%, falling within the moderately effective category. Interviews revealed challenges in applying these principles, primarily due to the lack of an integrated information system and limited human resources. Nonetheless, these issues could be addressed by recruiting additional personnel. Overall, the findings suggest that the Faculty of Dentistry at Universitas Padjadjaran has generally succeeded in applying the principles of economy, efficiency, and effectiveness in its financial management
Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan Siregar, Izza Nur Lathifa; Ravenska, Nanda; Fitriani , Laksmi; Tindaon, Susi Susanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4898

Abstract

Purpose: Customer satisfaction is a critical benchmark in assessing the performance of state-owned enterprises (SOEs) as it represents public trust and long-term service sustainability. In the electricity sector, performance is measured not only by technical indicators but also by the ability to fulfill customer expectations and deliver perceived value. Methodology/Approach: The research employed a quantitative explanatory design, surveying 249 customers of PLN UP3 Bandung who had used the contact center service within the last six months, selected using purposive sampling. Data validity and reliability were tested with SPSS, while hypothesis testing and structural modeling were conducted using SEM-PLS with SmartPLS. Results/Findings: The analysis demonstrates that service quality has a strong and significant influence on perceived value and satisfaction (0.688). Customer expectations also positively affect perceived value (0.241). Moreover, perceived value mediates the influence of both variables on customer satisfaction, with a path coefficient of 0.823. These findings led to the formulation of five strategic initiatives aimed at strengthening customer interaction and improving satisfaction levels at PLN UP3 Bandung. Conclusions: The study concludes that enhancing service quality and aligning with customer expectations directly and indirectly increases satisfaction through perceived value. Strengthening perceived value contributes to customer loyalty, trust, and sustainable service delivery. Limitations: The study is limited to one PLN regional unit and a short data collection period. Contribution: This research provides practical insights for PLN in optimizing service strategies and enriches academic discussions on the mediating role of perceived value in shaping satisfaction.
Co-Authors Andi Setiawan Ravenska, Nanda Siregar, Izza Nur Lathifa Tindaon, Susi Susanti