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Contact Name
Budi Wahyu Mahardhika
Contact Email
balance@um-surabaya.ac.id
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balance@um-surabaya.ac.id
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Location
Kota surabaya,
Jawa timur
INDONESIA
BALANCE: Economic, Business, Management and Accounting Journal
ISSN : 16939352     EISSN : 2614820X     DOI : -
BALANCE merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya. Jurnal ini menfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ekonomi, bisnis, manajemen dan akuntansi.
Arjuna Subject : -
Articles 260 Documents
PENGARUH STRUKTUR KEPEMILIKAN SAHAM, FREE CASHFLOW DAN RISIKO TERHADAP DIVIDEND POLICY DAN AGENCY COST SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA) Isti Fadah
BALANCE: Economic, Business, Management and Accounting Journal Vol 4, No 01 (2007)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v4i01.714

Abstract

The goals of the research are to test : 1) the enfluence of ownership structure to dividend policy. 2)  the enfluence of  ownership structure  to agency cost. 3) the enfluence of risk to dividend policy.4) the enfluence of risk to agency cost. 5) the enfluence of  free cash flow to dividend policy. 6) the enfluence of free cash flow to agency cost. 7) the enfluence of dividend policy to firm value. 8) the enfluence of agency cost to firm value.The test result with SEM ( structural equation model) analysis show that for test of goodness of fit overall model give a  value Chi Square 39.757 and p value 0.135 (cut off < 0,05) it means that the model is good. The other criterion give a value RMSEA =   0,046 (cut off £ 0,08), GFI = 0,945 (cut off ³ 0,08)  and AGFI = 0,903 (cut off ³ 0,08). It means that  hypothetic model conseptually and teoritically is supported of empirical data and the model is feasable to be used. The result of structural model  for testing of hypothesis show that only H5 (Free cash flow significantly enfluence dividend policy) and H6 (Free cash flow significantly enfluence agency cost) are statisticly proven  each with p value fix and  0.000Keywords : ownership structure, dividend, agency cost  
AKUNTANSI HIJAU BERBASIS ETIKA BISNIS: IMPLEMENTASI DI RSUA PONOROGO, JAWA TIMUR Anna Marina; Sentot Imam Wahjono; Gita Desipradani
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1560

Abstract

ABSTRACTThis study aimed to test whether business ethics has been owned by an organization to guide the implementation of the Green Accounting and Green Accounting for anything that might be implemented in the hospital. This study used a qualitative approach with phenomenological analysis techniques to process the data collected through in-depth interviews, observation as an outsider, and documentation. Source of data derived from key informants consisted of three people management in the field of procurement or purchase of drugs and medical supplies, 3 directors of hospitals and 10 suppliers. With some guided questions, we examined whether the Business Ethics which has been owned by RSUAP able to serve as the basis for implementing the Green Accounting. This study found evidence that Business Ethics capable and very helpful in implementing the Green Accounting. Accounting field that can be implemented for Green Accounting is the procurement / purchase of medicines and medical supplies as well as cost accounting for waste management. The findings of this research could be used to design other accounting fields that can be implemented in line with the concept of the Green Accounting such as investment and marketing decisions.Keywords : green accounting, Business Ethics, Muhammadiyah hospital.Correspondence to : a_m_rina@yahoo.com, wahjonos@gmail.com, gitadesip@gmail.com
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR GO PUBLIK JAWA TIMUR Mr Slamet
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.625

Abstract

Based on the data available in Surabaya Stock Exchange, currently there are more than 130 listed manufacturing public companies all over Indonesia. About 30 of them are domiciled in East Java Province. As public companies, they are expected to get capital gain though right issues since in general they partly count on their working capital from external resources.The quistion in regard with the capitalization is how much of the portion of the  external capital to  be utilized to get  an  optimum capital costs. The optimum cost is supposed to contribute to optimum profit gaining for increasing the value of the company and the wealth of its stockholders persuant to its goals and objectives.This research was to identify the factors affecting the capital structure of public  manufacturing  companies  in  East  Java  Province.The  samples  were public manufacturing companies in East Java Province that had submitted their financial report year 2005 though 2009 to Surabaya Stock Exchange.The independent  factors  in  the  research  were  sales  stability,  assets  structure, growth  rate,  profitability,  cash  flow  and  firm  size.  The  data  gained  were analyzed by means of multiple regression method.Based on the results of statistical test, it showed that among the six independent factors, only profitability significantly and negatively affected the capital structure.Key words : Capital Structure, Sales Stability, Assets Structure, Growth Rate, Profitability, Cash Flow and Firm Size
Analisis Penghentian Pengakuan Aset Tetap Pada PT Central Light Concrete Berdasarkan SAK-ETAP Eka Yuni Amaliya; Sjamsul Hidayat; Andrianto Andrianto
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i2.3137

Abstract

ABSTRACT This study aims to determine the analysis of the termination of fixed asset recognition at PT Central Light Concrete based on SAK-ETAP. The method in the study is descriptive with a qualitative approach, namely by providing an overview of the analysis of the termination of fixed assets at PT Central Light Concrete based on SAK-ETAP. In conducting this research, the author uses data collection methods by means of interviews, observation, and documentation.The results of the study indicate that when a fixed asset usage discontinuation occurs because it is damaged or not in accordance with the new production concept, PT Central Light Concrete has not terminated the recognition of fixed assets. PT Central Light Concrete still charges the depreciation of these fixed assets in the income statement and recognizes those fixed assets in the balance sheet.The conclusion in this study is that PT Central Light Concrete has not implemented the termination of recognition of damaged fixed assets or fixed assets that are no longer used before the useful life is used up and still records the depreciation of the fixed assets. This is not in accordance with SAK-ETAP where the entity must stop recognizing fixed assets when released or when no future economic benefits are expected from their use or disposal. Gains or losses arising from derecognition of property and equipment must be recognized in the income statement at the end of the period. Fixed assets that have been derecognized must also be written off from the company's fixed assets list and balance sheet at the end of the period. It is intended that the financial statements presented can help the Management of PT Central Light Concrete in making decisions or policies.Keywords                   : Fixed Assets, Termination of RecognitionCorrespondence to       : andrianto914@yahoo.com ABSTRAK  (bahasa indonesia)Penelitian ini bertujuan untuk mengetahui analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP.Metode dalam penelitian adalah deskriptif dengan pendekatan kualitatif yaitu dengan memberikan gambaran mengenai analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP. Dalam melakukan penelitian ini, penulis menggunakan metode pengumpulan data dengan cara wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa saat terjadi penghentian pemakaian aset tetap karena rusak atau tidak sesuai dengan konsep produksi yang baru PT Central Light Concrete belum melakukan penghentian pengakuan aset tetap. PT Central Light Concrete masih membebankan penyusutan aset tetap tersebut dalam laporan laba rugi dan mengakui aset tetap tersebut dalam laporan neraca.Kesimpulan dalam penelitian ini adalah PT Central Light Concrete belum menerapkan penghentian pengakuan aset tetap yang rusak atau aset tetap yang tidak dipakai lagi sebelum umur manfaatnya habis dan masih mencatat penyusutan aset tetap tersebut. Hal ini tidak sesuai dengan SAK-ETAP di mana entitas harus menghentikan pengakuan aset tetap pada saat dilepaskan atau ketika tidak ada manfaat ekonomi masa depan yang diekspektasi dari penggunaan atau pelepasannya. Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap harus diakui dalam laporan laba-rugi di akhir periode. Aset tetap yang telah dihentikan pengakuannya juga harus dihapuskan dari daftar aset tetap perusahaan dan laporan neraca di akhir periode. Hal ini bertujuan agar laporan keuangan yang disajikan dapat membantu Manajemen PT Central Light Concrete dalam pengambilan keputusan atau kebijakan.Kata kunci                  : Aset Tetap, Penghentian PengakuanKorespondensi             : andrianto914@yahoo.com
Integritas Auditor Sebagai Pemoderasi : Pengaruh Kompetensi, Independensi, Kompleksitas Tugas Dan Audit Time Budget, Terhadap Kualitas Audit: (Studi Empiris Pada Kantor Akuntan Publik Dan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Selatan Di Kota Palembang) Betri Sirajuddin; Ade Riza Oktaviani
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1263

Abstract

ABSTRACT  The purpose of this study was to find out the influence of competence, independence, audit time budget,,task complexity on the audit quality and to find out the auditor integrity as a moderating influence of competence on the audit quality, the auditor integrity as a moderating influence of independence on the audit quality, the auditor integrity as the moderating influence of the task complexity on the audit quality. This study used associative research. The data were primary data and secondary data. The popolation of this research was auditors who work in KAP and BPK RI in Palembang, there were 124 respondents. The techniques used for collecting the data were interviews, questionnaires and documentation. The techniques used for analyzing the data ware quantitative and  qualitative analysis. The results showed that the competence gave a significantl effect on audit quality, independenceand audit time budget  gave a significant effect on audit quality, the task complexity has no effect on audit quality. Integrity of the auditor is not able to moderate the influence of competence to audit quality, independence and  audit time budget gave significant effect on audit quality that moderated the auditor integrity, and the task complexity gave significant effect on audit quality that moderated the auditor integrity.Keywords                   : Factors affecting audit qualityCorrespondence to      : betri.sirajuddin@gmail.com ABSTRAK  Tujuan penelitian ini yaitu untuk mengetahui pengaruh kompetensi, independensi, kompleksitas tugas dan anggaran waktu audit  terhadap kualitas audit serta untuk mengetahui integritas auditor sebagai pemoderasi terhadap kualitas audit. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan data sekunder. Populasi dalam penelitian ini adalah auditor yang tersebar dan bekerja di KAP dan BPK RI Palembang sebanyak 124 responden. Teknik pengumpulan data yaitu dengan menggunakan wawancara, kuesioner dan dokumentasi . Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan analisis kualitatif. Hasil penelitian menunjukan bahwa kompetensi independensi  serta anggaran waktu audit secara signifikan memengaruhi kualitas audit, sedangkan kompleksitas tugas tidak memengaruhi kualtitas audit. Intergritas auditor tidak mampu memoderasi pengaruh kompetensi terhadap kualitas audit, independensi dan anggran waktu audit  secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor, dan kompleksitas tugas secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor.Kata kunci                  : Kualitas AuditKorespodensi            : betri.sirajuddin@gmail.com
Analisis Karakteristik Perusahaan Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014 Budi Wahyu Mahardhika; Anita Roosmawarni
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.746

Abstract

The purpose of this study is to analyze the impact of the variables: leverage (DAR), firm size (SIZE), market growth (GROWTH), profitability (ROE), firm age (AGE), managerial ownership (KM), Deviden policy (DPR) and liquidity  (CR)  on  firm value  (PBV) on manufacturing companies listed in Indonesia Stock Exchange 2010-2014 period. Research using purposive sampling method for taking samples. Data obtained on the basis of the publication of  Indonesian Capital  Market  Directory   (ICMD),  obtained  29 samples of manufacturing firms.The analysis technique used is multiple regression analysis. The F statistic test shows the model meets the criteria of fit because it has a significance value of less than 5% significance level. The result of t-test indicates that firm size and profitability significantly affect to the value of the firm because of it has a significance value of less than 5% significance level. While variable leverage, growth, age, liquidity, deviden policy and managerial ownership do not affect the value of the firm because they have a significance value of more than 5%.The result shows that predictive  ability  of the eight independent variables (leverage, firm size, growth, profitability, age, managerial ownership, deviden policy and liquidity) is 14,9%. Key Words: Characteristics Of The Firm, Leverage (DAR), Firm size (SIZE), Market Growth (GROWTH), Profitability (ROE), Firm Age (AGE), Managerial Ownwership (KM),  Liquidity (CR), Deviden Policy (DPR), Price book value (PBV) and Manufacturing Companies
NIAT MENABUNG PADA BANK SYARIAH BAGI PENGELOLA UMKM MUSLIM KOTA YOGYAKARTA Mr Sukardi
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1314

Abstract

ABSTRACT                      This study aims to find the factors that influence the intention of saving deposits in Islamic banks for the Muslim umbul municipal Yogyakarta. Product knowledge, religiosity and attitudes are predicted to have an effect on the intention of saving in sharia banks for the managers of SMEs Muslim city of Yogyakarta. The population in the study were the managers of Muslim SMEs Yogyakarta City, their number is not yet known. The sample of this research respondents a number of sixty two (62) people, the technique of determining the sample with cluster sampling.Data collection was done by questionnaire, each question item was measured using Likert scale. Data were analyzed by using multiple linear regression. The result shows that simultaneously there is positive and significant influence between the variable of attitude of saving, religiosity (piety), and the produck of knowledge on the intention of saving at Bank Syariah for SME manager of Yogyakarta City, with F counting 8.4661 and level of significance 0,000.Terdapat positive and significant influence variable attitudes toward the intention of saving to the Islamic Bank for the management of SMEs Muslim city of Yogyakarta with t count (0200) and the level of significance 0.063 (for 10%), there is a positive and significant influence on the variable religiosity to saving intentions with t arithmetic (0.303) and the level of significance 0.011 (for 10% and 5%), but there is no significant effect of produck knowledge on saving intention with t arithmetic (0.158) and significance level of 0.132 Keywords : product knowledge, religiosity, attitudes and intention to save sharia bank.Correspondence to  : sukardi_feuad@yahoo.com ABSTRAK               Kajian  ini bertujuan untuk mencari faktor faktor yang mempengaruhi niat menabung pada bank syariah bagi pengelola umkm muslim kota Yogyakarta.Product knowledge, religiusitas dan sikap diprediksikan memiliki pengaruh terhadap niat menabung pada bank syariah bagi pengelola UMKM Muslim kota Yogyakarta. Populasi pada penelitian adalah para pengelola UMKM Muslim Kota Yogyakarta, jumlah mereka belum diketahui. Adapun sampel responden penelitian ini sejumlah enam puluh dua (62) orang, teknik penentuan sampelnya dengan claster  sampling.Pengumpulan data dilakukan dengan kuesioner, setiap item pertanyaan diukur dengan menggunakan skala Likert.Data dianalisis dengan menggunakan regresi linier berganda. Hasilnya menunjukkan bahwa secara simultan terdapat pengaruh positif dan signifikan antara variabel sikap menabung, religiusitas (kesalehan), dan produck knowledge terhadap niat menabung pada Bank Syariah bagi pengelola UMKM Kota Yogyakarta, dengan F hitung 8.4661 dan tingkat signifikansi 0,000.Terdapat pengaruh positif dan signifikan  variabel sikap terhadap niat menabung pada Bank Syariah bagi pengelola UMKM muslim kota Yogyakarta dengan t hitung (0.200)  dan tingkat signifikansi 0.063 (untuk 10 %), terdapat pengaruh  positif dan signifikan  pada variabel religiusitas terhadap niat menabung dengan t hitung (0.303) dan tingkat signifikansi 0.011 (untuk 10 % maupun 5%), tetapi tidakterdapat pengaruh yang signifikan  produck knowledge terhadap niat menabungdengan t hitung (0.158) dan tingkat signifikansi 0.132.Kata kunci  : product knowledge, religiusitas, sikap dan niatmenabung bank syariah.Korespondensi : sukardi_feuad@yahoo.com
Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan Edi Jusriadi; Muhammad Rusydi; Abdul Muttalib
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1781

Abstract

ABSTRACTHuman Resource Development in the micro context is characterized by a shift in the type of society, from industrial society based on tangible resourcement towards knowledge-based knowledge society, technology and information (intangibleresource) and the change of accounting reporting system from stewardship function to new paradigm more see that the financial statements serve as a source of information to take economic decisions by investors and creditors (main users) based on current value. So that the existence of employees in an organization is no longer viewed as a mere production factor but has become a human capital or long-term organizational assets.The purpose of this research is to construct the intellectual capital dimension so that found the concept and model of Human Resource performance development based on Intellectual Capital. The research population is lecturer and head of Muhammadiyah university in South Sulawesi with 158 samples chosen by multistage sampling through accidental technique using descriptive statistic method and Sturctural Equation Model (SEM) analysis.The research finds: 1) That to improve the lecturer's caturdharma performance, the role of human capital as one of the intellectual capital dimension needs to be improved through the development of IES-Q, and 2) the intellectual capital dimension has not all contribute directly in improving the performance of lecturer of Muhammadiyah University's lecturer South Sulawesi. Keywords                : Intellectual Capital, IES-Q, PTM, Performance Tridharma LecturerCorrespondence to : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id ABSTRAK              Human Resource Development dalam konteks mikro ditandai terjadinya pergeseran tipe masyarakat, dari masyarakat industrialis yang berbasis tangible resourcemenuju  masyarakat berpengetahuanyang berbasis ilmu pengetahuan, teknologi dan informasi (intangibleresource) serta adanya perubahan sistem pelaporan akuntansi dari fungsi stewardship (pertanggungjawaban pengelola kepada pemilik) menuju paradigma baru yang lebih melihat bahwa laporan keuangan berfungsi sebagai sumber informasi untuk mengambil keputusan ekonomi oleh investor dan kreditor (pengguna utama) berdasarkan current value. Sehingga eksistensi pegawai dalam suatu organisasi tidak lagi di pandang sebagai faktor produksi semata tetapi sudah menjadi human capital atau asset organisasi yang bersifat jangka panjang.Tujuan penelitian adalah untuk mengkonstruksi dimensi intellectual capital sehingga ditemukan konsep dan model pengembangan kinerja Sumber Daya Manusia yang berbasis Intellectual capital. Populasi penelitian adalah dosen dan pimpinan Perguruan Tinggi Muhammadiyah di Sulawesi Selatan dengan jumlah sampel sebanyak 158 orang yang dipilih secara multistage sampling melalui Teknik accident dengan menggunakan metode statistik dekskriptif dan analisis Sturctural Equation Model (SEM).Hasil penelitian menemukan:1) Bahwa untuk meningkatkan kinerja caturdharma dosen maka peran human capital sebagai salah satu dimensi intellectual capital perlu ditingkatkan melalui pengembangan IES-Q, dan 2) Dimensi intellectual capital belum semuanya berkontribusi secara langsung dalam meningkatkan kinerja caturdharma dosen Perguruan Tinggi Muhammadiyah di Sulawesi Selatan.                                                                                                                         Kata Kunci           : Intellectual Capital, IES-Q, PTM, Kinerja Catur dharma DosenKorespondensi     : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id
ANALISIS SUPPLY CHAIN MANAGEMENT PADA PT. MONIER DI SIDOARJO Moh Afrizal Miradji
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.629

Abstract

Supply     Chain     Management     covers     all    the     activities     since material   came   from   the   supplier,   then   the   material   was   processed   into semi-finished  products  or  finished  products  until  the  product  is distributed  to consumers. To know the performance of the company's Supply Chain, measurement is needed. From these measurements  will be obtained result, so good or not good performance of the company's Supply Chain can be seen and can  find  the  weaknesses  of  existing  systems  to  be  repaired.  Given  a  good supply chain performance, the performance the company will increasingly focus and provide benefits, whether for the company, suppliers, and consumers. This study used qualitative data. The scope of analysis in this research is related to supply chain management  functions in PT Monier Sidoarjo, in the implementation of financial and operational audits. Source data is data obtained directly by the author in the research by conducting  surveys and meetings as well as direct interviews with relevant parties. Research findings stating that in terms of financial, SCM can then be to increase  profits  at the  company,  but  companies  need  to conduct  operational checks on the production function, attention and immediate action to factors that cause a lack of efficiency and effectiveness of the production function is the lack of communication  between  the sales and production,  delays  in receiving  raw materials,  production  planning  and  scheduling  patterns.  Companies  need  to perform the separation function explicitly against a concurrently-a  concurrently functions, provide either a separate storage area for raw materials, intermediate goods   and   production   results,   and   conduct   internal   documents   that   are supposed  to  exist  in  order  to  improve  the  internal  control  system  and  can provide adequate protection against corporate wealth Organizations need to separate
Positioning Dan Segmentasi Pasar Produk Sarang Infus (Sarung Tangan Infus) Di Rumah Sakit Persyarikatan Muhammadiyah Daerah Surabaya-Sidoarjo Putri Lisdiyanti; Fatma Aula Nursyifa; Riskiatul Mutamima; Finka Yuanita; Gita Marini
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i2.3140

Abstract

ABSTRACT  Occurrence at risk of infection, risk of injury and stress of hospitalization are three events that often occur in children who are hospitalized with infusion. During this time the efforts of these events have only been overcome by the installation of a buffer on the hand and fixation with gauze rolls that are looped on the child's arm only so that this can only reduce the risk of infection. Provision of infusion nest products (infusion gloves) is an effort to prevent and reduce the occurrence of these three events. Infusion nest products are creative innovations that have been made because so far there are no similar products in hospitals.Marketing research on consumers of nest infusion products is carried out to determine the potential of the market and the behaviors that develop in consumers so that clear information about the customers of infusion nest products can be obtained, especially in hospitals that are sheltered by Muhammadiyah Hospital in Surabaya-Sidoarjo. One of the important data to analyze is data about certain segments of the customer and how the infusion nest producers are able to place their product position on consumer perceptions. This is very important to determine the marketing strategy. appropriate.Customers from hospitals that are in large numbers in Surabaya and scattered are certainly not possible to analyze all, so we need a marketing research procedure by taking samples. samples designed to obtain data on demographic characteristics, psychography, behavior and consumer preferences. In addition, information about perceptual maping from consumers on infusion nest products is needed to find out the map of respondents' perceptions of the nest infusion product attributes. From consumer preference data on marketing attributes of nest infusion products customer segmentation can be done to obtain information about groups of customers based on the choice of the most important attributes. In addition, each segment can be described the characteristics of psychography, demographics and behavior to see the characteristics of each segment. The data about positioning provides information on product position in customer perceptions based on marketing attributes that are superior to infusion nest products.From the data obtained from filling out the questionnaire after validation through Focus Group Discussion with child nurse nurses in two Muhammadiyah Hospital (RS) namely Siti Khodijah Hospital Along and RSIA Aisyiah Pacarkeling Surabaya it was found that infusion nest customers, can be grouped into 2 groups with preference characteristics, demographics, psychography, and different behaviors. While the positioning of infusion nest products in consumer perceptions is still relatively close to a number of superior attributes, such as there are no similar products on the market, products are comfortable for children, products can make it easier for nurses to observe infusion conditions in accordance with hospital accreditation but prices offered by producers can increase the cost of installing IVs so that they can only be temporarily reached by patient patients non BPJS users.Keywords                   : Infusion nest products, positioningCorrespondence to       : gita.ners82@gmail.com ABSTRAK  Kejadian Resiko Infeksi, resiko cidera dan stress hospitalisasi merupakan tiga kejadian yang seringkali terjadi pada anak yang mengalami rawat inap yang terpasang infus. Selama ini upaya kejadian tersebut hanya diatasi dengan pemasangan penyangga pada tangan dan fiksasi dengan kasa gulung yang dilingkarkan pada lengan anak saja sehingga hal ini hanya dapat mengurangi kejadian resiko infeksi saja. Pemberian produk sarang infus (sarung tangan infus) merupakan upaya untuk mencegah dan mengurangi terjadinya  ketiga kejadian tersebut. Produk sarang infus merupakan inovasi kreatif yang telah dibuat karena selama ini tidak ada produk serupa yang ada di rumah sakit.Riset pemasaran terhadap konsumen produk sarang infus dilakukan untuk mengetahui potensi – potensi pasar dan prilaku – prilaku yang berkembang pada konsumen sehingga dapat diperoleh informasi yang jelas tentang pelanggan produk sarang infus khususnya di Rumah Sakit yang bernaung pada persyarikatan Muhammadiyah di Surabaya-Sidoarjo. Salah satu data yang penting untuk di analisis adalah data tentang segmen – segmen tertentu dari pelanggan serta bagaimana produsen sarang infus tersebut mampu menempatkan posisi produknya pada persepsi konsumen. Hal ini sangat penting untuk menentukan strategi pemasaran. yang sesuai. Pelanggan dari rumah sakit yang jumlahnya banyak di Surabaya dan terpencar – pencar tentunya tidak mungkin kita analisis semua, sehingga diperlukan prosedur riset pemasaran dengan melakukan pengambilan sampel. sampel yang didesain untuk men -dapatkan data tentang karakteristik demografi, psikografi, prilaku dan preferensi konsumen. Selain itu informasi tentang perceptual maping dari konsumen terhadap produk sarang infus sangat diperlukan untuk mengetahui peta persepsi responden terhadap atribut produk sarang infus. Dari data preferensi konsumen terhadap atribut pemasaran produk sarang infus dapat dilakukan segmentasi pelanggan untuk memperoleh informasi tentang kelompok – kelompok pelanggan berdasarkan pilihan terhadap atribut yang paling dipentingkan. Selain itu masing – masing segmen dapat dideskripsikan karakteristik psikografi, demografi dan prilakunya untuk melihat ciri – ciri yang dimiliki masing – masing segmen. Adapun data tentang positioning memberikan informasi posisi produk dalam persepsi pelanggan berdasarkan atribut pemasaran yang diunggulkan pleh produk sarang infus.Dari data yang diperoleh dari pengisian kuisioner setelah validasi melalui Fokus Group Discussion dengan perawat perawat anak di dua Rumah sakit (RS) Muhammadiyah yaitu RS Siti Khodijah Sepanjang dan RSIA Aisyiah Pacarkeling Surabaya didapatkan bahwa pelanggan sarang infus, dapat dikelompokkan menjadi 2 kelompok dengan karakteristik preferensi, demografi, psikografi, dan prilaku yang berbeda – beda. Sedangkan positioning produk sarang infus dalam persepsi konsumen masih  relatif berdekatan untuk beberapa atribut yang diunggulkan, seperti belum ada produk serupa di pasar, produk nyaman dipakai oleh anak-anak, produk dapat memudahkan perawat untuk mengobservasi kondisi infus sesuai dengan tujuan akreditasi rumah sakit namun harga yang ditawarkan produsen dapat meningkatkan biaya pasang infus sehingga untuk sementara hanya dapat dijangkau oleh pasien pasien non pengguna BPJS.Kata kunci                  : produk sarang infus, positioning,segmentasiKorespondensi             : gita.ners82@gmail.com

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