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Perencanaan, Penganggaran dan Estimasi Keuangan Holiawati, Holiawati; Ruhiyat, Endang; Tatariyanto, Firman
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Perencanaan, Penganggaran dan Estimasi (PPE) dapat meningkatkan perencanaan strategis dan mengurangi risiko timbulnya budgetary slack sesuai tujuan perusahaan dalam memberikan pelayanan kepada masyarakat. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan dengan menggunakan metode pemaparan materi dan diskusi serta pendampingan pada PT Medikarya Utama yang memiliki Rumah Sakit Bhakti Medicare. Pelatihan dan pendampingan dilaksanakan dalam kerangka meningkatkan pemahaman atas PPE. Sebagai civitas akademika, Tim PKM Program Studi Magister Akuntansi mencoba berkontribusi untuk berkontribusi dalam memberikan edukasi akuntansi keuangan khususnya atas penerapan PPE kepada pihak-pihak yang membutuhkan. Peningkatan pengetahuan atas perencanaan, penganggaran tentunya akan menjadi keniscayan. Sumber daya manusia yang memahami dan memiliki kompetensi dalam implementasi Perencanaan, Penganggaran dan Estimasi akan meningkatkan tata kelola dan akuntabilitas perusahaan kepada masyarakat.  Kata Kunci: penganggaran; budgetary slack; rumah sakit Abstract Finansial Planning, Budgeting and Estimating. Planning, Budgeting, and Estimating (PBE) can improve strategic planning and reduce the risk of budgetary slack arising following the company's goals in providing services to the community. PKM activities are carried out using the method of presenting material and discussion as well as mentoring at PT Medikarya Utama which owns the Hospital. Training and mentoring are carried out within the framework of increasing understanding of PBE. As an academic community, the PKM of the Master of Accounting Study Program tries to contribute to providing financial accounting education, especially regarding the application of PBE to parties who need it. Increasing knowledge of planning and budgeting will of course be a necessity. Human resources who understand and have competence in implementing Planning, Budgeting, and Estimating will improve corporate governance and accountability to the community  Keywords: budgeting; budgetary slack; hospital
The Impact of the Covid-19 Pandemic and Fintech Adoption on Financial Performance Moderating by Capital Adequacy Sunardi, Nardi; Tatariyanto, Firman
International Journal of Islamic Business and Management Review Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v3i1.620

Abstract

The research objective was to determine the impact of the Covid-19 Pandemic and Fintech Adoption on Company Performance and Capital adequacy as a Moderating Variable in Indonesian Government Banking. This type of research is quantitative. Objects of Government Commercial Banks registered on the Indonesian Stock Exchange (IDX) in the 2012-2021 period. The data analysis method uses the panel data regression analysis method with the ordinary least squares (OLS) approach or the common effect model, fixed effect model, and random effect model. Data processing using the MS.Exel 2010 statistical software assistance application program includes the creation of tables and graphs for descriptive analysis with statistical processing with EVIEWS version 10. The results show that Fintech Adoption (FA) partially has a positive and significant effect on Financial Performance, the Covid-19 Pandemic 19 (COV) partially Has no negative effect on Financial Performance, Covid-19 Pandemic, and Fintech Adoption Simultaneously Has a Positive and Significant Effect on Financial Performance, Capital Adequacy (CAR) moderates Fintech Adoption (FA) on Financial Performance, Capital Adequacy (CAR) moderated the Covid-19 Pandemic (COV) on Financial Performance in Indonesian Government Banking