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All Journal AKUNTABILITAS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Vokasi Indonesia
Sandra Aulia
Universitas Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Other

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COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Sandra Aulia; Supriadi Supriadi; Dewi Kartika Sari; Arthaingan Mutiha
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.946 KB) | DOI: 10.15408/akt.v8i2.2767

Abstract

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767
Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi Sandra Aulia; F. Fitriany; Viska Anggraita; A. Arywarti
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.08 KB) | DOI: 10.15408/akt.v12i1.11427

Abstract

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
Perbandingan Nilai Akuntansi Jasa Dagang dan Pengantar Akuntansi 1 pada Dua Kurikulum Berbeda. Studi Kasus: Program Studi Akuntansi Vokasi UI Birawani Dwi Anggraeni; Yulial Hikmah; Sandra Aulia Zanny
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.857 KB) | DOI: 10.5281/zenodo.1306122

Abstract

Accounting Studies Vocational UI begin implementing a new curriculum based on competency started the school year 2016/2017. The curriculum changes implemented in the 2016 freshmen class accounting curriculum change significantly in terms of both depth and breadth of study material, naming the subjects or the number of hours of study implementation. The purpose of this study to compare the final value accounting students in the subject of Accounting Services trade on the New Curriculum and course Introduction to Accounting 1 Curriculum Lama where the subject is given in the first semester as a basic accounting course. The data used in this study is the student of 2016 and 2015. The methodology used is two different hypothesis test average. Limitations of this study was to use secondary data that the final value to be tested with a significance test average of two independent. Results obtained from this research possible differences in learning achievement results are reflected in the final grades of students using the new curriculum. New curriculum in 2016 is considered to provide a significant effect on students' academic achievement in basic accounting course, as a foundation reinforcement materials accounting for the next semester.
IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABATERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Sari, Dewi Kartika; Anggraeni, Birawani Dwi; Aulia, Sandra
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.
Co-Authors A. Arywarti Anggraeni, Birawani Dwi Arthaingan H. Mutiha Birawani Dwi Anggraeni Dewi Kartika Sari F. Fitriany Supriadi Supriadi Viska Anggraita Yulial Hikmah