cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuni Rimawati
Contact Email
infestasi@trunojoyo.ac.id
Phone
+6282232737905
Journal Mail Official
infestasi@trunojoyo.ac.id
Editorial Address
-
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
 7   8   9   10   11 
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA BADAN USAHA BERBENTUK RUMAH SAKIT (Studi Kasus Pada Rumah Sakit Umum Daerah Syarifah Ambami Rato Ebu Kabupaten Bangkalan ) Rona Alfiani Ramadhani
InFestasi Vol 5, No 1 (2009): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i1.1164

Abstract

Tujuan penelitian ini adalah untuk : menggambarkan sistempengukuran kinerja yang selama ini diterapkan pada Rumah SakitUmum Daerah Syarifah Ambami Rato Ebu ; menggambarkanpenggunaan Balanced Scorecard terhadap pengukuran kinerja RumahSakit Umum Daerah Syarifah Ambami Rato Ebu ; mengevaluasi sampaisejauh mana penerapan Balanced Scorecard sebagai alat analisis yangkomprehensif dan koheren pada Rumah Sakit Umum Daerah SyarifahAmbami Rato Ebu. Metode yang digunakan dalam penelitian ini adalahdeskriptif komparatif. Data dikumpulkan dengan melakukan observasidan wawancara serta penelitian kepustakaan.Kesimpulan dari penelitian ini adalah (1) Pengukuran kinerja yangselama ini diterapkan di RSUD Syarifah Ambami Rato Ebu adalahdengan menggunakan Laporan Akuntabilitas Instansi Pemerintah(LAKIP). Namun pengukuran kinerja dengan menggunakan metodeBalanced Scorecard lebih komprehensif, akurat, dan terukur, (2)pengukuran kinerja melalui perspektif keuangan menunjukkan kondisiyang sudah meningkat dan telah berhasil meningkatkan pendapatanoperasional rumah sakit meskipun belum berhasil menekan biayaoperasional, (3) pada perspektif pelanggan, RSUD Syarifah AmbamiRato Ebu telah melaksanakan 3 kebijakan pengobatan pasien denganbaik dan bertambahnya jumlah pasien, (4) pada perspektif proses bisnisinternal secara umum memperlihatkan bahwa kinerja pelayananterhadap pasien semakin baik serta telah melaksanakan inovasi danmemberikan layanan purna jual yang memadai dan memuaskanpelanggan, (5) pada perspektif pembelajaran dan pertumbuhan terlihatpeningkatan dalam usaha rumah sakit menciptakan SDM yangkompeten dan memperhatikan kepuasan karyawan, dan (6) keempatperspektif pada rerangka Balanced Scorecard RSUD Syarifah AmbamiRato Ebu memiliki keterkaitan antara yang satu dengan yang lain denganmenambahkan perspektif yang kelima, yaitu SPI untuk pendekatanbaru instalasi pemerintah yang lebih berfokus pada pelanggan
ANALISIS KANDUNGAN INFORMASI LABA DAN ARUS KAS PERUSAHAAN PROSPECTORDAN DEFENDER (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta) Adi Darmawan Ervanto
InFestasi Vol 2, No 2 (2006): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i2.1197

Abstract

Tujuan penelitian ini adalah untuk menguji secara empirismengenai pengaruh informasi laba dan arus kas terhadap returnsaham serta perbedaan antara pengaruh informasi laba, terhadapreturn saham perusahaan prospector dengan perusahaan defender.Pengelompokan perusahaan ke dalam prospector dan defenderdilakukan menggunakan common factor analysis dengan variabel yaitu:rasio jumlah karyawan terhadap penjualan, price-to-book value, rasiocapital expenditure terhadap nilai pasar ekuitas, dan rasio capitalexpenditure terhadap total aktiva. Data dianalisis mengunakan analisisregresi berganda. Hasilnya menunjukkan bahwa pada perusahaanprospektor, laba berpengaruh signifikan dengan return saham. Aruskas operasi berpengaruh signifikan dan berhubungan positif denganreturn saham. Pada perusahaan defender, hanya arus kas pendanaanberpengaruh signifikan dan berhubungan positif dengan return saham.Hasil uji t menunjukkan perbedaan antara pengaruh laba,arus kasoperasi, arus kas investasi dan arus kas pendanaan terhadap returnsaham perusahaan prospektor dan perusahaan defender. Secaraumum, penelitian ini menunjukkan bahwa informasi laba dan aruskas akan lebih superior jika pengguna juga memperhatikan apakahperusahaan merupakan prospektor dan defender.
PENTINGNYA DUE AUDIT CAREDALAM KUALITAS AUDIT SEKTOR PRIVAT DAN SEKTOR PUBLIK T. Tumirin
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1187

Abstract

The concept of due audit care divided into two part the fistcalls for establishment of the idea of a prudent practitioner, the secondfor an indication of the care with which he will perform under varyingcondition. The due audit care as a possible way indicating theresponsibility the profession for detecting irregularities. Thecharacteristics of irregularities are materiality, intent, relationship tointernal control, influence on financial statement, and responsibility.Audit quality defined as the probability that the auditor will bothdiscover and report a breach in the clients’ accounting system. Thesedue audit care guarantee quality of audit in private sector or publicsector
MENYIBAK PENYEBAB KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN (Studi Kasus pada BKM Bunul Rejo Kota Malang) Y. Yuliati; Made Sudarma; Ari Kamayanti
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1134

Abstract

The background of this research is the high level of delays to complete the financial report which have an impact on the audit process delays and cycle BKM, cause a problem in acquiring fund’s process from APBN and APBD. To explore the understanding of the actors from his experience directly involved in the financial reporting as well as to uncover the reality behind the making of financial reports, case studies are used as an approach to the paradigm intepretif. The results of the analysis from the main informant’s experience, we find that the main problem of financial report’s delay due to internal and external causes which coming from BKM itself. The three main parties were the source of the cause of the delay, namely the preparers of financial statements, the builder and the users of the financial statements.
DILEMA ETIS DALAM SATUAN PENGAWASAN INTERN (SPI) (Studi Kasus Pada Universitas Trunojoyo Madura) Rahmat Zuhdi
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1264

Abstract

The importance of the internal control in the public sector has been responded by the Indonesian Government by enacting the Government Law (PP) No.60/2008 about the Government’s Internal Control System. Meanwhile, in responds to that law, the Ministry of Education ratified the Regulation of Ministry of Education (Permendiknas) No. 16/2009 regarding the Internal Control in this Ministry. Furthermore, Trunojoyo University followed up the Regulation by enacting the Rector Regulation (SK Rektor) No. 030/H46/2011. This Rector Regulation clarifies the member of Internal Auditor as well as their roles and responsibilities in the University as well as the Faculty. However, this regulation generates dilemma for the Internal Auditor itself. The Internal Auditor members find themselves at the cross-purposes with their roles at Trunojoyo University. The internal auditor members play dual roles as a internal auditor and lecturer. It means that, as a lecturer, internal auditor might examine their collages, or their workplace.           The approach of this study is a case study by analyzing documents including letter of decision (SK) and others documents related to this study. This approach was seen as the most appropriate method to comprehensively explain the social situation of ethic dilemma faced by internal auditor members.     The study results suggested that conflict of interest exposes due to the dual roles of Internal Auditor members. These dual roles can jeopardize the independency and the objectivity of internal auditor duties. 
THE SMES IN ORDER TO FACE THE AFTA AND GLOBALIZATION ERA Gita Arasy Herwida
InFestasi Vol 3, No 1 (2007): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i1.1178

Abstract

Small and medium enterprises (SMEs) have contributedmuch to the growth of the economy in Indonesia. Further, this sector isalso famous for its survival during the economic crisis in the late 1990’sor specifically the crisis began in the late 1997. The survival of theSMEs in Indonesia from that crisis has alerted the government andeconomic societies for not only concerning the economic developmentto the large enterprises as most of those large enterprises werecollapsed during the crisis. Prior the crisis, the government focusedon the development in capital tight industrial sectors in a big capitalsuch as: in banking and manufacturing for mass production. Most ofpolicies that were issued at that time enhanced the development ofthis sector such as: policies that eased inward investment in someparticular business; policies to provide value added tax exemption inthe bounded zone area, etc.If we look back to the crisis time, the collapse of the large enterpriseswas mainly caused by their lack of ability in paying their overseasdebt, which was in US dollar currency. The SMEs could survive mainlybecause of two reasons. First, the SMEs’ business is mostly exportoriented. They gained advantage from the payment which was in USdollar. The foreign exchange of US dollar to Indonesian currency,Rupiah, during the crisis was increased amazingly more than fourtimes from the previous value. Second, most of the SMEs did not haveliability with the foreign banks or foreign parties. Thus, they did nothave to pay any liabilities in US dollar. This was in contrast to thelarge enterprises which mostly had liability with the foreign banks orparties. They had responsibility to give payment in US dollar whichmeant that their liability amount rose parallel to the increasing of USdollar’s value. The flexibility of the SMEs in their working capitalside was one of their key factors in their survival from the crisis. TheSMEs do not rely on their all working capital on foreign debt, they usetheir own capital or may have debt from local sources.Actually the government has already established a new department inregard to the development of the SMEs. The department is under theMinistry of Coopertives and Small Enterprises which was establishedin 1993. This department has also issued some policies and strategicprograms for the development of the SMEs and the cooperatives sectorin Indonesia. The core objective of the establishment of this departmentwas to overcome the difficulties which were faced, either externally orinternally. However, the crisis effectively encouraged the governmentto give more attention to the SMEs. This was in terms of giving themmore opportunity to grow further to become strong large entities, ratherthan merely remaining at the small and medium stage. Another fact isthat the SMEs are able to provide wide job opportunities, whichIndonesia requires to deal with the increasing number of unemployment.
MINAT NASABAH MUSLIM DAN NON-MUSLIM MENYARANKAN ORANG LAIN MENJADI NASABAH BANK SYARIAH (Studi Kasus Bank Syariah di Denpasar, Bali) Rizal Yaya; H. Hilda
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1125

Abstract

The purpose of this study is to assessthe willingness of muslim and non-muslim customers to advise others to become the customers of Islamic bank. A hundred fifty customers from various religion background, participated in the survey undertaken in an Islamic bank in Denpasar. The descriptive statistics showsthat 55.33% of the respondents agreed or strongly agreed to advise others to become the customers of Islamic banks, 0.67% disagreed or strongly disagreed and 44% neither agreed nor disagreed. Among non-Muslim customers, 61.25% agreed or strongly agreed to advise Muslims to become the customers of Islamic banks and 32.50% agreed or strongly agreed to advise other non-Muslims to become the customers of Islamic bank. Statistically, there is no different perception in advising others to become the customers of Islamic banks,between Muslim and non-Muslim respondents. Separate interviews with some Muslims and non-Muslims customers suggested that the universality of Islamic bank mechanism and their convenience in dealing with the Islamic bank were reasons to advise Muslim and non-Muslim to become the customers of Islamic bank.These findings refuse the claim of Satyagraha Movement promoted by an academician, Wedakarna, that Islamic bank is not suitable for Hindu people who are majority in Bali.
EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PENYALURAN RAHN(GADAI SYARIAH) (STUDI KASUS PADA PEGADAIAN SYARIAH LANDUNGSARI CABANG MALANG) Inggi Dwisari Irmawati; M. Nizarul Alim; Alexander Anggono
InFestasi Vol 4, No 2 (2008): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i2.1169

Abstract

Perkembangan syariah dimulai dengan dikeluarkannyaUU.No.7 tahun 1992 yang memberikan peluang bagi seluruh Bank danlembaga keuangan non-Bank untuk beroperasi dengan sistem syariahatau bagi hasil (profit-sharing system). Dengan kesempatan itu,Pegadaian juga mengeluarkan produk baru berbasis syariah yaitu gadaisyariah (rahn) dan karena semakin pesatnya permintaan akan GadaiSyariah maka pada tahun 2002 mulai di terapkan pegadaian syariah,dan pada tahun 2003 pegadaian syariah tersebut mulai dioperasikan.Pegadaian pertama yang menerapkan sistem syariah adalah pegadaiancabang Dewi Sartika. Hal ini sesuai dengan AL-Qur’an Surat (AL- Baqorohayat 283). Agar tercipta suatu penyaluran rahn (Gadai Syariah) denganpraktek yang sehat, maka perlu dilakukan sistem pengendalian interndengan baik. SPI merupakan kebijakan dan prosedur yang ada padaperusahaan tersebut sebagai mekanisme untuk menjaga kekayaanorganisasi, mengecek ketelitian dan keandalan data akuntansi, sehinggamendorong dipatuhinya kebijakan manajemen.Adapun penelitian yang dilakukan di Pegadaian Syariah LandungsariMalang ini dimaksudkan untuk mendapatkan gambaran apakah sistempengendalian intern penyaluran dan pelunasan rahn (gadai syariah) yangditerapkan di Pegadaian Syariah Landungsari sudah memadai.Berdasarkan evaluasi yang telah dilakukan penliti, maka dapat ditarikkesimpulan bahwa secara umum Sistem Pengendalian Intern padaPegadaian Syariah Landungsari sudah baik. Akan tetapi masih perluperbaikan-perbaikan yang lebih signifikan pada perusahaan. Adapunbeberapa kelemahannya adalah masih terdapat tugas ganda sehinggahal ini berpeluang terjadinya manipulasi dalam pekerjaan atau bahkanbisa terjadi kecurangan-kecurangan. Selain itu juga tidak terdapatpelayanan kredit. Bagian ini sangat penting karena mengingatkelengkapan data-data rahin sangat penting untuk menunjang kelancaranpada saat penyaluran rahn. Sehingga kemungkinan terjadinyakecurangan yang dilakukan rahin maupun dari pihak pegadaian syariahJurnal InfestasiVol. 4, No. 2, Desember 2008Hal. 95 - 124  dapat diminimalisir. Jadi dengan adanya informasi dari hasil penelitiandiharapkan dapat digunakan sebagai masukan pegadaian syariahLandungsari dalam penyaluran rahn.
ANALISIS PERLAKUAN AKUNTANSI DAN PENGALOKASIAN BIAYA LINGKUNGAN PADA PT ASPEX KUMBONG - Hermiyetti; Griffit Yoyner Dondokambey
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1255

Abstract

PT Aspex Kumbong is one of manufacture companies producing paper for news. In it production activity, besides producing paper for news, it also generating liquid and solid waste as it byproducts. Therefore, PT Aspex Kumbong do the environmental management activities to realize company commitment to the environment.Some of the environmental management activities done by PT Aspex Kumbong are: Wash Water Treatment (WWT), solid waste management, quality control of waste, and testing the quality of environment. These activities generate environmental costs. The environmental costs are then being analyzed to determine its accounting treatment and allocation. Some of the environmental costs of PT Aspex Kumbong are allocated in production cost as overhead cost and some of the costs are allocated in the general and administration cost as maintenance and repair costs. The result of comparing to the PSAK 33 as the theory suggests that the accounting treatment and alocation of environmental costs of PT Aspex Kumbong is not in accordance with the PSAK 33. It is suggested that to determine the environmental cost per unit of PT Aspex Kumbong, the company needs to use the amount of emission generated. The environmental management activity reporting is very useful to internal management as an instrument for environmental decision-making and as a public communication tool. 
ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG GO PUBLIK DI BURSA EFEK JAKARTA Yudhanta Sambharakreshna
InFestasi Vol 2, No 2 (2006): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i2.1193

Abstract

Company Performance stability represent measuring rod tomaintain stock price. Company’s performance generally is mirrored infinancial statement company. Investor use financial statement ofcompany as a means of analysis for predicting company stock price.The means of analysis is ratio analysis considering fundamentalfactors influencing stock price. The fundamental factors influencingthe stock price are earning per share (EPS), dividend pay out ratio(DPR) , return on asset (ROA) and debt to equity ratio (DER). ThisResearch is implemented at bank industry which public go in stockexchange Jakarta. Process data use statistical aid software analysisthat is program SPSS v12 with test F to know dependent variableinfluence by simultaneous and test t to know dependent variableinfluence by partial. The analysis result show EPS, DPR, ROA andDER as simultaneous influence significant to stock price of bankindustry in stock exchange Jakarta. For partial test, EPS influencesignificant but DPR, ROA, and DER not influence significant to to stockprice of bank industry in stock exchange Jakarta.

Page 9 of 29 | Total Record : 288

 7   8   9   10   11 

Filter by Year

2006 2024


Reset
Filter By Issues
All Issue Vol 20, No 2 (2024): DECEMBER Vol 20, No 1 (2024): JUNE Vol 19, No 2 (2023): DESEMBER Vol 19, No 1 (2023): JUNI Vol 18, No 2 (2022): DESEMBER Vol 18, No 1 (2022): JUNI Vol 17, No 2 (2021): DESEMBER Vol 17, No 1 (2021): JUNI Vol 16, No 2 (2020): DESEMBER Vol 16, No 1 (2020): JUNI Vol 15, No 2 (2019): DESEMBER Vol 15, No 1 (2019): JUNI Vol 15, No 1 (2019): JUNI Vol 14, No 2 (2018): DESEMBER Vol 14, No 2 (2018): DESEMBER Vol 14, No 1 (2018): JUNI Vol 14, No 1 (2018): JUNI Vol 13, No 2 (2017): DESEMBER Vol 13, No 1 (2017): JUNI Vol 12, No 2 (2016): Desember Vol 12, No 1 (2016): JUNI Vol 11, No 2 (2015): DESEMBER Vol 11, No 1 (2015): JUNI Vol 10, No 2 (2014): DESEMBER Vol 10, No 1 (2014): JUNI Vol 9, No 2 (2013): DESEMBER Vol 9, No 1 (2013): JUNI Vol 8, No 2 (2012): DESEMBER Vol 8, No 1 (2012): JUNI Vol 7, No 2 (2011): DESEMBER Vol 7, No 1 (2011): JUNI Vol 6, No 2 (2010): DESEMBER Vol 6, No 1 (2010): JUNI Vol 5, No 2 (2009): DESEMBER Vol 5, No 1 (2009): JUNI Vol 4, No 2 (2008): DESEMBER Vol 4, No 2 (2008): DESEMBER Vol 4, No 1 (2008): JUNI Vol 3, No 2 (2007): DESEMBER Vol 3, No 1 (2007): JUNI Vol 2, No 2 (2006): DESEMBER Vol 2, No 1 (2006): JUNI More Issue