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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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EFFECT OF BPJS (Social Insurance Administration Organization) RECEIVABLES MANAGEMENT AND INACTION OF BPJS CLAIM REPAYMENT ON PRIVATE HOSPITAL FINANCIAL FUNDS FLOW IN SURAKARTA Dewi, Maya Widyana; Kusuma, Indra Lila; Saputra, Angga Febriawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.308

Abstract

This study aims to examine the effect of BPJS (Social Insurance Administration Organization) receivable management, and the inaction of BPJS (Social Insurance Administration Organization) claim repayment, on private hospitals funds flow in Surakarta. The independent variable used is BPJS receivable management, the disbursement of payment of BPJS (Social Insurance Administration Organization) claims and the dependent variable is the flow of financial funds of private hospitals. The population in this study is a private hospital in collaboration with BPJS (Social Insurance Administration Organization) in Surakarta City. Samples were taken by purposive sampling method. The data analysis was performed using multiple linear regression, t test, F, and R2. Based on the results of the classical assimilation test analysis shows that this study is normally distributed and there is no multicollinearity, autocorrelation and heteroscedasticity in the regression model. The results of multiple linear coefficient equation Y = -3,551 + 1,019X1 + 4,018X2 + e. The results of the t test show that the BPJS (Social Insurance Administration Organization) receivable management variables and the inaction in repayment of BPJS claims partially have a significant effect on the flow of financial funds of private hospitals in Surakarta. And the F test results show that BPJS (Social Insurance Administration Organization) accounts receivable management variables and the repayment inaction of BPJS claims simultaneously affect the financial flow of private hospitals in Surakarta. Whereas, the R2 test results (determination coefficient) obtained R Square value of 0.990, which means that BPJS accounts receivable management variables and inactions in paying BPJS claims contribute 99% to the private Hospital financial flow funds, while the remaining 1% is influenced by other variables not examined in this research. Keywords : BPJS receivable management, repayment inaction of BPJS claims, and the financial funds flow of private hospitals.
THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk) Dewi, Maya Widyana; Ningsih, Suhesti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1143

Abstract

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance
THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk) Dewi, Maya Widyana; Ningsih, Suhesti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1143

Abstract

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance
FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian listed Manufacturing Firm Putra, Wirmie Eka; Kusuma, Indra Lila; Dewi, Maya Widyana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1138

Abstract

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership
Analisis Pengaruh Rasio NPL, BOPO Dan CAR Terhadap Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di BEI Ningsih, Suhesti; Dewi, Maya Widyana
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1159

Abstract

This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22 banks in a period of 3 years. The results of the research F test results of 0,000 indicate that the model is feasible to use. It also proves that the NPL, BOPO and CAR variables together influence the financial performance of commercial banks listed on the IDX. T test results show NPL and BOPO with a significance value of 1.010 and 0.000, this means that NPL and BOPO have a positive effect on the financial performance of commercial banks listed on the IDX while CAR with a t value of 0.682, which means greater than 0.05, the CAR has no effect on the financial performance of commercial banks listed on the IDX. The influence of the NPL, BOPO and CAR variables on the performance of the Bank's financial performance of the remaining 76.5% by 23.5% is influenced by other variables not examined in this study
Pengaruh Alokasi Dana Desa, Potensi Desa dan Kinerja Pemerintah Desa Terhadap Pemberdayaan Masyarakat Aldita Henry Linda Setyawati; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2912

Abstract

ABSTRACT This study aims to examine the effect of village fund allocation, village potential, and village government performance on community empowerment. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study is the community in Demangan Village. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher. Respondents in this study were 96 respondents. Based on the results of primary data processing (questionnaire) with multiple linear regression analysis method, F test and T test, it is known that the village fund allocation variables, village potential, and village government performance simultaneously have a significant effect on community empowerment. Partially this research shows that the allocation of village funds, village potential has a significant positive effect on community empowerment. Meanwhile, the allocation of village funds does not have a significant effect on community empowerment. Keywords: village fund allocation, village potential, village government performance, community empowerment
PERBANDINGAN PREMI ASURANSI KESEHATAN PESERTA BPJS BADAN USAHA DENGAN ASURANSI KESEHATAN SWASTA Maya Widyana Dewi; Devi Sulistyani
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.524 KB) | DOI: 10.29040/jap.v16i01.20

Abstract

BPJS adalah badan hukum yang berfungsi menyelenggarakan program jaminan kesehatan bagi seluruh masyarakat Indonesia termasuk warga asing yang bekerja paling singkat 6 bulan di Indonesia. Jaminan kesehatan ini berupa perlindungan kesehatan agar peserta memeperoleh manfaat pemeliharaan kesehatan dan perlindungan dalam memenuhi kebutuhan dasar kesehatan yang diberikan kepada setiap orang yang telah membayar iuran atau iurannya dibayar oleh pemerintahSumber data yang digunakan adalah data primer yang diperoleh dari penelusuran lapangan di BPJS Kesehatan cabang Surakarta dan data sekunder berupa pengumpulan data yang berupa data ataupun buku sumber dari kantor BPJS cabang Surakarta maupun dari sumber-sumber terpercaya lainnya. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode wawancara, observasi dan survey.Penelitian ini lebih tertuju pada penelitian komparatif yaitu penelitian yang bersifat membandingkan, dalam hal ini adalah membandingkan hasil perhitungan premi asuransi BPJS badan usaha dengan premi asuransi kesehatan swasta, dimana hasilnya akan diturunkan untuk melihat adanya kelebihan dan kekurangan masing-masing.Hasil perbandingan perhitungan premi asuransi kesehatan BPJS badan usaha dan asuransi kesehatan swasta menghasilkan premi asuransi kesehatan BPJS badan usaha yang jauh lebih murah daripada premi asuransi kesehatan swasta. Dengan adanya perhitungan premi yang demikian akan menjelaskan lebih lanjut tentang kelebihan dan kekurangan diantara asuransi kesehatan BPJS badan usaha dengan asuransi kesehatan swasta.Kata kunci : jaminan kesehatan, premi asuransi kesehatan, BPJS, badan usaha, BPJS badan usaha dan  asuransi kesehatan swasta
ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017 Maya Widyana Dewi; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.559

Abstract

ABSTRACT This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y). The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test. The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA. Keywords : : operating expense, revenue , ROA (Return On Asset).
MODEL HUBUNGAN KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP KEMAMPUAN MENDETEKSI FRAUDS Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3517

Abstract

This study entitled the influence of competency, independency, professionalism on ability to detect fraud with audit quality as an intervening variable, aims to examine the influence of competency, independency, professionalism, on audit quality and ability to detect fraud, and also examine the mediating effect of audit quality. The sample used in this study was all the member of Bungo and Tebo Regency’s inspectorate with total 28 respondents. The data analysis techniques used in this sstudy were descriptive statistics and path analysis used SmartPLS 3 software. The results of this study are: competency, independency, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There are no evidence that audit quality mediating the influence of competency, independency, and professionalism on ability to detect fraud.
PENGARUH PERILAKU KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PENILAIAN KINERJA DITINJAU DARI PERSPEKTIF LEARNING AND GROWTH DALAM BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH KARANGANYAR Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.846 KB) | DOI: 10.29040/jap.v15i02.70

Abstract

Maya Widyana Dewi, 2014. The Influence of Transformational Leadership To Valuation Observed From Learning And Growth Perspective of Balance Scorecard In Rumah Sakit Umum Daerah Karanganyar. The research was carried in order to know the influence behavior of transformational leadership that consist of Idealized Influence, Inspirational Motivation, Intellectual Stimulation and Individualized Consideration, in a partial (dimentional) or simultant (all of it) to valuation measurement that is observed from learning and growth perspective of balanced scorecard in RSUD Karanganyar. This research was carried out using survey method, is a research that takes a sample from a population and using questioner as an instrument with judgmental sampling. The sample is 112 fixed employee in RSUD Karanganyar, medic and non medic employee. While the result of the analysis shows, in a partial manner, transformational leadership that has the shape of inspirational motivation and individualized consideration have significant influence to valuation observed from learning and growth perspective, whereas idealized influence and intellectual stimulation have not. A simultant manner, idealized influence, inspirational motivation, intellectual stimulation and individualized consideration have powerful influence to valuation observed from learning and growth perspective in Balanced Scorecard.Key word : balanced scorecard, kepemimpinan, kinerja, learning and growth
Co-Authors Affan Nurhaq Afifah Inas Widyaningsih Aldita Henry Linda Setyawati Aly Muhammad Azmi Andriani Putri Wihartati Anis Rohmi Fitriana Anita Nurhidayah Bagus Triawan Isa Putra Budiyono Budiyono Chintya Noer Cahyani Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Dinara Kharisma Sari Ditya Renni Prastiwi Eka Septiana Sobriani Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Fitria Sugiyani Fitria, Tira Nur Frisca Yustin Ardianty Harum Melathi Hastin Ari Kusuma Iin Emy Prastiwi Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Maisa Setiyowati Muhammad Cholis Muhammad Yunus Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningsih, Suhesti Nisa Budianti Nisfu Syaban Retno Puji Rahayu Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sri Laksmi Pardanawati Sri Sumiyati Suhesti Ningsih, Suhesti Tino Feri Efendi Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yuge Agung Heliawan Yuwita Ariessa Pravasanti