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Firman Pribadi
University of Muhammadiyah Yogyakarta
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ANALISIS PERHITUNGAN UNIT COST PELAYANAN SIRKUMSISI DENGAN PENDEKATAN ABC DI KLINIK SETIA BUDI JAMBI Afrida, Didik; Pribadi, Firman; Marwati, Triyani
Jurnal Medicoeticoilegal dan Manajemen Rumah Sakit Vol 2, No 1 (2013): January
Publisher : Magister Manajemen Rumah Sakit

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Circumcision costing couter and conventional methods in Setia Budi Clinic Jambi using traditional accounting systems, so the services offered to be cheaper (under costing) or more expensive (over costing) of the costs that should be consumed on these services. It would be fatal to the hospital, especially in a highly competitive market conditions. Thus researchers need to review the unit cost in the circumcision services costing more accurate in the details of the cost and accuracy of charging better, then a decision will be taken by the management would be better and appropriate. Research performed using a qualitative descriptive design. Instruments used were documentation guidelines owned by hospital and stopwatch. Cost analysis method used is based on ABC (Activity Based Costing) system. The results of this study show units of cost to perform circumcision services at Setia Budi Clinic Jambi which is calculated using the Activity Based Costing (ABC) system is Rp 240.242,59  for the M conventional services and Rp 385.200,57 for M couter services. From the calculation of unit cost pelayananan circumcision in Clinical Setia Budi Jambi is calculated using the ABC method gives results smaller M convenstional service. While in service M couter, ABC calculation gives greater results. Keywords: Unit cost, Activity Based Costing methods, Circumcision services. 
RENCANA STRATEGIS BISNIS RSU PKU MUHAMMADIYAH GUBUG GROBOGAN Lahdji, Aisyah; Pribadi, Firman
Jurnal Medicoeticoilegal dan Manajemen Rumah Sakit Vol 3, No 1 (2014): January
Publisher : Magister Manajemen Rumah Sakit

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 This research is to approach the problem of operational research through descriptive analysis, the Strategic Planning Service Delivery at Muhammadiyah Gubug Hospital (RSMG) Year 2014-2018.The results showed the necessity developed RSMG Services Strategic Plan. Business Strategy Plan should be made with reference to the seven selected strategy resulting from the Focus Group Discussion (FGD based on the results of the analysis of strengths, weaknesses, peluangan, and threats.Required a strong commitment from all employees to implement strategic planning RSMG hospital. In order to improve the quality of human resources, RSMG need to do education and training, providing scholarships for education specialist, general practitioner, and increasing cooperation with specialist partners. Other than that necessary to increase the number / bed capacity and improved quality of care that the utilization of health services provided by RSMG more optimal.Keywords: Strategic planning, strategy selected, the service strategy plan
ANALISIS PERHITUNGAN BIAYA SATUAN TINDAKAN ORIF (Open Reduction Internal Fixation) FRAKTUR FEMUR MENGGUNAKAN METODE ABC (Activity Based Costing) (STUDI KASUS DI RS PKU MUHAMMADIYAH BANTUL) Firdaus, Rizka Nurul; Pribadi, Firman
Jurnal Medicoeticoilegal dan Manajemen Rumah Sakit Vol 4, No 2 (2015): July
Publisher : Magister Manajemen Rumah Sakit

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Background: The determination of operating room rates at PKU Muhammadiyah Hospital in Bantul is currently using fee for service method where the operating rate is determined by the calculation of the cost components that occur as the cost of medical services, consumables, medicines, and the rent of operating room, but it has not included all the components of the activity-based costs associated with clinical pathways. However, this surgical procedure may result significant costs to the hospital.Methods: The study was conducted at PKU Muhammadiyah Hospital in Bantul. This research is descriptive qualitative case study design. The sample were the patients who underwent an operation of ORIF for Femoral Fractures without complications that met the inclusion and exclusion criteria. Cost analysis method used was the Activity-Based Costing (ABC).Results and Discussion: The unit cost of ORIF for Femoral Fractures which was calculated by the method of Activity Based Costing (ABC) was 8,157,726 rupiahs,  while the real cost spent by the hospital was 9,035,885 rupiahs. The amount of real cost on ORIF for Femoral Fracture specified by RS PKU Muhammadiyah Bantul was higher than the unit cost calculated based on Activity-Based Costing method. The obtained difference was a positive difference, which was 878.159 rupiahs (10,76%). In the Activity-Based Costing (ABC), indirect and direct cost (overhead) are charged at some cost drivers, while the traditional system is only charged on a cost driver.Conclusions and Recommendations: Based on the calculation of unit costs obtained, it can be concluded that the unit cost of ORIF for Femoral Fracture in Central Surgery Installation PKU Muhammadiyah Hospital in Bantul with Activity- Based Costing method is lower and more proportionate with the activity. However, the hospital should also apply the calculation of the unit cost to all the types of service especially for surgery in order to identify and examine the cost components which are subject to change at any time and cause some disadvantages to the hospital accounting. Keywords: Activity-Based Costing (ABC), ORIF, Femoral Fracture, Unit Cost
Mengukur Efisiensi Operasional Bank Publik Di Indonesia Calista, Avissa; Pribadi, Firman
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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The impact of the global crisis in the banking sector, prompting banks in Indonesia, for efficiency. Bank in saying achieve efficiencies in scale when the relevant bank is able to operate in a constant returns to scale (constant returns to scale), while the efficiency of coverage is achieved when a bank is able to operate in diversified locations. Location efficiency is achieved when a bank is able to determine a wide range of output that maximizes profit, on the one hand banks seek to improve its performance by improving the acquisition of public funds but on the other hand as the intermediary distribution in the form of loans is not maximized. Efficiency relates to the cost of that is issued by a bank, where the conduct efficient operations can be in the know and in measuring the ability of management to manage input and output. Based on this background, this study aims to determine the effect of total deposits, loans (loans), total assets, total cost, NPA, total revenue and spread to the operating profit. To determine the influence of ROA, NIM, NPL, ROA, LDR and CAR to profitability. To test the operational efficiency of banks in Indonesia with DEA method (Data Envelopment Analysis). Object of research is that Go Public Bank in Indonesia in the period 2010 - 2014. The sampling technique used purposive sampling technique. Data types are Sekuder data, source data from the website BEI (www.idx.co.id). Data collection techniques and methods of documentation methods literature. Regression analysis data analysis, hypothesis testing and DEA method.The results showed that simultaneous total deposits, loan / credit is given, total assets, total cost, NPA, total revenue and spread significant and positive impact on operating profit. In partial successfully received or no significant effect on operating profit are deposits, loan / credit is given, total assets and total revenue, whereas no significant effect is the NPA. The most dominant variable affecting the operating profit is total deposits. Simultaneously ROA, NIM, NPL, ROA, and LDR CAR significant and positive impact on profitability. In partial successfully received or no significant effect on profitability is ROA, NPL, LDR and CAR, whereas no significant effect on profitability is NIM and ROA. The most dominant variable affecting profitability is the LDR. DEA was able to identify nine major banks from 14 banks, and small banks 5 of 14 banks are efficient.
GOOD CORPORATE GOVERNANCE DI RUMAH SAKIT A DAN B Pribadi, Firman; Santosa, Erwin; Rusep, Bobet Evih Hedi Ihnuna
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 1, No 2 (2012): July
Publisher : Universitas Muhammadiyah Yogyakarta

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This exploratif qualitative research is a longitudinal case study to see hospital A and hospital B good corporate governance (GCG) with Center for Good Corporate Governance (CGCG) Gajah Mada University (GMU) version of GCG questionnaires then completed by interview. Good corporate governance be observed by transparency, accountability & responsibility, responsiveness, and fairness principle intended for board of commissioners (board of supervisors), board of directors, executive office (manager), auditor, and stakeholders of the hospital. Result show that both of hospitals are at bad level of good corporate governance application, different scoring result both of their good corporate governance principles can be caused by local wisdom, organization behaviour, and organization culture factors.Keywords: Good corporate governance, hospital, Hospital good corporate governance questionnaires.
ANALISIS HUBUNGAN KOMPENSASI DENGAN KINERJA KARYAWAN RUMAH SAKIT PKU MUHAMMADIYAH TEMANGGUNG Sugiharti, Wiwik Dewi; Pribadi, Firman
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 4, No 1 (2015): January
Publisher : Universitas Muhammadiyah Yogyakarta

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The PKU Muhammadiyah Temanggung applies an integrated compensation system to its employees in order to motivate their spirit of work and productivity. Deep evaluation over this system is needed to value the employees peformance quality achievement as one of the factors  to improve the work productivity in this institution. This research has an aim to analyse the connection between Financial Compensation and Non Financial Compensation with the Employees Performance in the PKU Muhammadiyah Hospital Temanggung. This quantitative descriptive research was run using the method of Cross Sectional which is the questionnaire means of measurement was applied. The sampling collection was conducted using Purposive Sampling  technique against employees of the PKU Muhammadiyah Hospital Temanggung in the amount of 150 respondents who fulfill the criteria. The variables whitin this research consists of Financial Compensation, Non Financial Compensation, and also Employees Performance. The data analysis using Univariat and Bivariat Analysis applying Spearman Correlation Rank and Kendall Tau Test to comprehend the connection among variables. Improving the validity of research data the data source triangulation was done. This research emerging the conclusion that there is no significant connection between  the Financial Compensation and the Employees Peformance in the phase of less significant, and also the existing connection between the Non Financial Compensation and the Employees Performance in the phase of weakness.Keywords: Financial Compensation, Non Financial Compensation, Employees Performance.
KEPUASAN DAN MOTIVASI TENAGA MEDIS : STUDI KASUS TERHADAP PENDAPATAN, KOMPENSASI DAN LINGKUNGAN KERJA PADA RSUD Dr. SOEDIRMAN KABUPATEN KEBUMEN Danardono, Iwan; Pribadi, Firman
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 5, No 1 (2016): January
Publisher : Universitas Muhammadiyah Yogyakarta

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Background: Quality of services in hospital is determined by the performance of medical workers. It is a human resources that mostly determine the hospital performance. Manager should pay attention to the problem of job satisfaction and the factors that affect the work motivation of medical workers. Aim of the study to examinee  the relationship between health  worker  incomes and work environment to their satisfactionand motivation.Method: This study descriptive qualitative case study design with  objects are medical staff. Questionare based on Immpact Toolkit ”Health Worker Incentives Survey (HWIS)”from University of Abeerden.Results and Discussion: Distributionof incentivesbetweentypes ofmedical workersis quitevaried,this causesdissatisfaction.57% of respondents believe that thenew buildingis nowa greatplace.85% of respondents are notinterested toleave the professionnowas a medical staff.  15% of respondentsundecidedwhether toleavethe professionnowornot. 100% of respondentsclaimedno onewould resign from RSUD dr. Soedirman.62% of respondentsexpressed satisfaction with thehighcategory, 27% of respondent swerenot satisfied because the working conditions. Some 11% of respondentsexpressedsatisfactionwith theworkin  low category. Background respondents withlow satisfaction is general practitioner ordentist. Conclusions: The amount ofrevenuesandservicesreceivedfluctuateanddifferfrom individual toindividual. There is adisparitybetweenmedical personnelandcivil servants PTT, and betweentypes ofmedical personnelin terms ofthe amount ofrevenueandservicesreceived, itcauses themajority ofrespondentshave low incomeschoose the level ofjob satisfactionat the level ofmedium and low, but caused nodesireto movethe workplace.there arerespondentswhocomplained ofpoorworking conditionsandthis led totheir job satisfactionin the low category.Keywords : Job satisfaction, motivation, remuneration, working conditions
Harga Saham dan Nilai Tukar dalam Vector Error Correction Model (Kasus Indonesia dalam Masa Krisis Ekonomi) Pribadi, Firman
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3549

Abstract

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Unit Cost Analysis of Sectio Caesarea with Activity-Based Costing in Yogyakarta City Hospital Haqim, Rijal Maulana; Pribadi, Firman
JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Yogyakarta in Clollaboration with ADMMIRASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmmr.8183

Abstract

The selection of unit cost calculation method in hospital services is a challenge for hospitals. Errors in the selection of the calculation method will make a big difference in the final results of the total costs required after the service. Yogyakarta City Hospital still uses traditional methods of determining service rates. Design of this study is a qualitative study with a case study approach to the unit costs required for uncomplicated section Caesarea which is calculated using the activity-based costing method compared to the unit cost of section Caesarea calculated using traditional methods. The purposes are to know the differences between the two methods. The results of this study indicate the unit cost of uncomplicated section Caesarea using the ABC method is IDR 2,703,919.  the action rate by the hospital is IDR. 3,051,000, greater than the ABC method. The difference obtained is Rp 347,081. The Conclusions is a positive difference between the unit cost of the ABC method and the hospital rate so it is necessary to evaluate the service rates in Yogyakarta City Hospital.
Determinan Yield Spread Obligasi Korporasi Di Indonesia Ernawati, Lia; Surwanti, Arni; Pribadi, Firman
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 11, No 2 (2020): Agustus 2020
Publisher : Universitas Muhammadiyah Yogyakarta

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Pasar Obligasi memainkan peranan penting sebagai alternative pemenuhan sumber pendanaan perusahaan. Obligasi juga  merupakan bagian dari instrumen investasi bagi investor. Investor bersedia menginvestasikan dananya pada obligasi untuk mendapatkan return atau yield. Yield to Maturity (YTM) merupakan tingkat return yang akan diterima investor jika membeli obligasi pada saat harga pasar saaat ini dan menahan obligasi tersebut hingga jatuh tempo. Yield Spread adalah perbedaan antara nilai nominal yang dihasilkan oleh Yield To Maturity (YTM) dua obligasi yaitu obligasi korporasi dan yield to maturity obligasi bebas resiko yaitu obligasi yang dikeluarkan pemerintah. Yield spread mencerminkan resiko obligasi. Pada penelitian ini menguji factor mikro dan makro yang mempengaruhi yield spread obligasi. Data yang digunakan dalam penelitian ini adalah perusahaan yang mengeluarkan obligasi periode 2012 hingga 2019. Hasil penelitian menunjukkan bahwa varibel makro meliputi Credit Default Swap (CDS),  kurs, inflasi, dan variable mikroekonomi meliputi maturitas, profitabilitas dan likuiditas menunjukkan factor yang berpengaruh signifikan terhadap yield spread obligasi, dan Indeks Harga Saham Gabungan/IHSG menunjukkan factor yang tidak signifikan mempengaruhi yield spread obligasi korporasi di Indonesia.
Co-Authors Ahmad, Ardiansyah Aisyah Lahdji, Aisyah Ashlihati, Munifah Bobet Evih Hedi Ihnuna Rusep, Bobet Evih Hedi Ihnuna Calista, Avissa Didik Afrida, Didik Erwin Santosa Haqim, Rijal Maulana Imamudin Yuliadi, Imamudin Iwan Danardono, Iwan Lia Ernawati, Lia Nuryakin, Nuryakin Rizal Yaya, Rizal Rizka Nurul Firdaus, Rizka Nurul Santosa Santosa Soraya, Clara Tri Ani Marwati Wardani, Destania Tri Kusuma Wijaya, Tegar Mohammad Wiwik Dewi Sugiharti, Wiwik Dewi