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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Taxation and Accounting
Sitti Zulaeha
Muhammadiyah University of Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia Adilah Rofifah Askari; Endang Winarsih; Sitti Zulaeha
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.34

Abstract

This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.
Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna Nurjanna; Rustan Rustan; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
Co-Authors Adilah Rofifah Askari Andi Arifwangsa Adiningrat Endang Winarsih Nurjanna Nurjanna Rustan Rustan Sitti Mukarramah