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Medikonis
Published by Sekolah Tinggi Ilmu Ekonomi Tamansiswa
ISSN : 20870418     EISSN : 2723648X     DOI : https://doi.org/10.52659/medikonis.v12i1.26
Core Subject : Economy,
Economics, Econometrics & Finance
Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN Kurniati, Rani; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Medikonis Vol. 16 No. 1 (2025): Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i1.115

Abstract

This research focuses on evaluating how green accounting and environmental performance influence the financial outcomes of manufacturing companies listed on the Indonesian stock exchange during the 2019-2021 period. Using quantitative methods, this study scrutinizes the direct and combined impacts of these practices on financial performance, which serves as a crucial indicator of a company’s profitability. The study sampled 18 manufacturing companies, chosen through purposive sampling based on five specific criteria. Findings from this investigation reveal that green accounting practices have a distinctly negative impact on financial performance, whereas environmental performance does not show a significant influence on financial metrics. However, when considered together, green accounting and environmental performance collectively contribute significantly to financial performance. This underscores the complex interplay between environmentally sustainable practices and financial results in the manufacturing sector
Pengaruh Kepemimpinan Transformasional, Kompensasi dan Budaya Organisasi Terhadap Loyalitas Karyawan Departemen Produksi PT Herba Emas Wahidatama Purbalingga Putri, Adelia Fatwa Meautia; Supriatin, Dyah; Barima, Hima
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.131

Abstract

The level of employee loyalty in the production department of PT Herba Emas Wahidatama Purbalingga in 2024 has decreased as evidenced by employee turnover data, si it is necessary to foster a loyal attitude in employees. The study aims to determine how much influence transformational leadership, compensation and organization culture have on employee loyalty production department at PT Herba Emas Wahidatama Purbalingga. The type of research used is quantitative with a population of 230 employees, while the sample used was 70 employees taken using non-probability sampling techniques with purposive sampling techniques for employees with possitions as operators in the processing, primary and secondary packaging sections. The data collection techniques used a questionnaire processed with SPSS 25. The result of the multiple regression analysis showed that transformational leadership had postive and significant effect on employee loyalty. Compensation had no effect on employee loyalty. Organization culture had no effect on employee loyalty. The R2 value of 0.625 indicates that the study contributed 62.5% of its influence on loyalty and remaining 37.5% was influenced by the other factors. To improve employee loyalty, PT Herba Emas Wahidatama Purbalingga pays mote attention to role superiors in emplementing transformational leadership style. Keywords: transformational leadership, compensation, organization culture, employee loyalty
PENGARUH ENVIRONMENTAL (LINGKUNGAN), SOCIAL (SOSIAL), DAN GOVERNANCE (TATA KELOLA) DISCLOSURE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS PERIODE 2019-2023 Laelatun Mazaya; Nurlaeli, Fenti; Garnis Setia Rahmadhaniar
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.132

Abstract

The importance of ESG Disclosure for companies is not only to attract investors but also to form corporate responsibility in overcoming the impacts that arise due to the company's performance both in terms of environment, social and governance. This research aims to determine the influence of Environmental, Social and Governance Disclosure on the Value of Companies listed on the ESG Leaders Index for the period 2019 - 2023. This type of research is quantitative research with secondary data. The number of samples in this research was 8 companies using a purposive sampling method. The data analysis method used in this research is the Inner Model Test. The research results show that Environmental, Social and Governance Disclosures have no effect on Company Value.
ANALISIS DAMPAK PENERAPAN SISTEM TRANSAKSI NON TUNAI CASH MANAGEMENT SYSTEM (CMS) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DI PEMERINTAH DESA WANAKARSA Safitri, Wili; Rudianti, Walid; Zumroatun Ainiyah, Ghonimah; Purbandari, Yenny
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.134

Abstract

ABSTRACT The implementation of the Cash Management System (CMS) in village government is a new practice; previously, financial management in Wanakarsa Village was conducted in cash. The enactment of Banjarnegara Regent Regulation Number 58 of 2023 mandates that transactions above five million rupiah must be conducted non-cash. This study aims to examine and analyze the impact of implementing the non-cash transaction system CMS on the effectiveness of financial management in Wanakarsa Village Government. This qualitative study uses a descriptive case study approach. Data were collected through interviews, observations, and documentation. Data analysis followed the Miles and Huberman model: data reduction, data display, and conclusion drawing. Informants consisted of five individuals: the Village Head, Village Secretary, Siskeudes operator, CMS provider bank staff, and the Head of the Community and Village Empowerment Section of Wanadadi District. The results show that the implementation of CMS in Wanakarsa Village financial management has been well accepted and properly conducted, and it is considered effective in improving efficiency, transparency, and accountability. Transactions comply with applicable regulations, though challenges remain, including infrastructure support and technical difficulties in the field that hinder transaction ease. This study encourages ongoing coordination and evaluation to ensure the system’s successful implementation, not only in Wanakarsa Village but across all village governments in Banjarnegara Regency
PENGARUH SERVICE RECOVERY, FASILITAS, DAN KOMUNIKASI INTERPERSONAL TERHADAP KEPUASAN MASYARAKAT PADA PELAYANAN DI MAL PELAYANAN PUBLIK BANJARNEGARA Wahyu Indarti, Westi; lustono, Lustono; Maesaroh, Siti
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.135

Abstract

ABSTRACT This study to analyze the influence of service recovery, facilities, and interpersonal communication on public satisfaction with the services provided by the Public Service Mall (MPP) in Banjarnegara. The MPP Banjarnegara is one of the regional government’s innovations to simplify and improve public access to administrative services. However, there are still various public complaints regarding the gap between expectations and the actual services received. This research employs a quantitative approach with a survey method. The sample consists of 99 respondents who are service users at the MPP Banjarnegara. Data were collected using a closed-ended questionnaire. The data analysis techniques used include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-test, F-test, and the coefficient of determination (R²). The results show that service recovery, facilities, and interpersonal communication have a positive and significant influence on public satisfaction, both partially and simultaneously. The coefficient of determination (R²) value of 0.875 indicates that 87,5 percent of the variation in public satisfaction can be explained by the three independent variables. The remaining 12,5 percent is influenced by other factors outside the research model. This study recommends that the MPP Banjarnegara improve the quality of service recovery, provide more adequate facilities, and optimize staff interpersonal communication to enhance public satisfaction with public services.
Pemodelan Tata Kelola Perusahaan pada Industri Rumah Sakit di Indonesia Purnomo, Ragil; Praptapa, Agung
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.136

Abstract

Abstract Corporate governance in hospital is an aspect that is closely related to ensuring the quality of health services. There are several hospital governance problems, including unclear policies and procedures related to patient safety. Non-compliance with established regulations and safety standards can increase the risk of incidents that harm patients. Ineffective leadership often leads to decisions that are not based on data or patient needs, resulting in suboptimal care. A poor risk management system also allows hospitals to fail to identify and manage risks that could endanger patients. A lack of ongoing training and skill updates for staff can result in staff being less prepared to handle emergency situations or changes in medical practice. Hospitals often do not implement risk mitigation plans in providing services, thereby affecting patient safety. This research was conducted with the aim of knowing corporate governance in the hospital industry in Indonesia. The data used was obtained from several references on the internet media in the form of books, journals, articles, and others. The results of this study indicate that corporate governance in hospitals is an important concept that involves various aspects such as management, finance, and regulatory compliance. In addition, a reliable management information system that supports good corporate governance is essential to improve service quality and operational efficiency of hospitals. Regular risk evaluation and transparency in decision-making and hospital operations are integral parts of the Internal Control System (ICS). The implementation of good corporate governance in hospitals can help create a work environment that is safe, efficient and focused on the needs of patients. Companies with better governance tend to experience lower levels of earnings management, suggesting a negative relationship between governance and earnings management practices. This research is expected to be useful and beneficial for related parties. Companies should consider governance mechanisms related to shareholder and board protection to ensure better operational sustainability.
EFEK KUALITAS PELAPORAN KEUANGAN DAN KONSERVATISME AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN SEKTOR PROPERTIES DAN REAL ESTATE DI BEI Murdijaningsih, Tjahjani; Yubiharto, Yubiharto
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.137

Abstract

Abstract This study aims to examine the effect of financial reporting quality and accounting conservatism on investment efficiency. The study period was 2019-2023, with a sample of 30 property and real estate companies listed on the Indonesia Stock Exchange, with a total of 150 observations. Purposive sampling was used for sampling. Panel data regression analysis was used for analysis. The study found that financial reporting quality had no positive effect on investment efficiency. Meanwhile, accounting conservatism had a positive effect on investment efficiency. The implication of this study is that managers must apply accounting conservatism principles when presenting financial reports to send a positive signal to investors. This conservatism principle can provide protection against investor and creditor claims.
PENGARUH LABEL BPOM, ELECTRONIC WORD OF MOUTH, DAN KEPERCAYAAN MEREK TERHADAP MINAT BELI PRODUK SKINCARE (Studi Pada Mahasiswa STIE Tamansiswa Banjarnegara) Meiliani, Herlinge; Suryani, Ratna; Lusaputra, Fadhil Ghani
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.138

Abstract

ABSTRAC Competition in the business world is currently growing quite rapidly and has led to the emergence of various competitions between companies. Skincare products currently come in various variants and have an important role in maintaining skin health. This encourages public interest, especially the younger generation, in skincare products. The purpose of this study was to determine the effect of BPOM labeling, electronic word of mouth and brand trust on buying interest in skincare products, a case study of STIE Tamansiswa Banjarnegara students. This study uses quantitative methods by distributing questionnaires. Sampling using purposive sampling technique obtained a sample of 90 respondents. In this study using multiple regression analysis with the help of the SPSS version 27 program. The results of this study indicate that partially there is a significant influence between the BPOM label variable and electronic word of mouth on purchase intention. While the brand trust variable partially has no influence on buying interest. There is a simultaneous influence between the BPOM label, electronic word of mouth, and brand trust on buying interest. In addition, the R Square value is 0.457 which indicates that the independent variable affects the dependent variable by 45.7%, while the remaining 54.3% is influenced by other variables not included in this study.

Page 9 of 9 | Total Record : 88

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