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All Journal Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Riset Mahasiswa Akuntansi
Baiq Ulaya Fitriani
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Economics, Econometrics & Finance Social Sciences

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Analisis Perbedaan Tarif Pelayanan Rumah Sakit Dengan Tarif INA-CBGs Pada Rsia Permata Hati Lotim Lauza Agisni Zahara; Baiq Ulaya Fitriani; Bambang
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2211

Abstract

This study aims to analyze the magnitude and characteristics of the difference between the actual rates for delivery services and the INA-CBG's tariffs at RSIA Permata Hati in East Lombok. It also seeks to identify the factors causing these tariff differences and problematic BPJS receivables, evaluate the hospital's claims and receivables management efforts, and analyze the practical application of SAK EP (Private Entity Accounting Standards), particularly Chapter 23 concerning Revenue from Contracts with Customers, Chapter 4 concerning the Statement of Financial Position, and concerning management of BPJS receivables. The research employs a case study approach with both quantitative and qualitative methods, using delivery service claims data from February to December 2024. The findings indicate that the majority of claims result in a negative difference, where the hospital's actual costs exceed the INA-CBG's tariffs. The primary contributing factors include incomplete documentation, non-compliance of medical procedures with standards, and diagnostic inaccuracies. RSIA Permata Hati has undertaken various measures to improve its claims management and has begun implementing SAK EP, though it faces challenges in estimating the allowance for credit losses for the complex BPJS receivables.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP PRICE TO BOOK VALUE Elin Erlina Sasanti; M Ali Fikri; Animah Animah; Baiq Ulaya Fitriani
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 12 No 2 (2026): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v12i2.765

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and corporate reputation on company value in companies listed on the Indonesia Stock Exchange. The research method used is a quantitative approach with regression analysis techniques, where CSR and company reputation are used as independent variables, while company value is a dependent variable. The results of the study show that CSR and company reputation do not have a significant effect on company value. These findings indicate that although CSR and reputation have an important role in building a positive image and relationship with stakeholders, their implementation has not been able to create added value that is directly recognized by investors and the market. This can be due to a lack of market understanding of the long-term benefits of CSR and reputation, or a mismatch between the programs implemented and stakeholder expectations. Therefore, companies are advised to integrate CSR and reputation strategies with operational and financial performance, so that the impact is more real on the company's value creation.
Co-Authors Animah Animah Bambang Elin Erlina Sasanti Lauza Agisni Zahara M Ali Fikri