ANALISIS AKUNTABILITAS PERBANDINGAN TARIFINA-CBG’S DAN TARIF RUMAH SAKIT PADA TINDAKAN KATETERISASI JANTUNG DENGAN PEMASANGAN STENT (PERCUTANEOUS CORONARY INTERVENSI)DI RSI AISYIYAH MALANG

Aisyiyah Islamic Hospital (RSIA) in Malang is a private hospital with C type that provides cardiac catheterization services with the installation of a Stent or Percutaneous Coronary Intervention (PCI). The payment system in the implementation of the National Health Insurance has been regulated that the payment pattern to advanced level health facilities used INACBGs. This study aims to analyze the accountability of the comparison of INA-CBG's rates and hospital rates for cardiac catheterization with stent placement. This research employs a qualitative approach and descriptive analysis. The study concluded that thecost rates in handling of cardiac catheterization between INA CBGs and RSIA is different. Monitoring, implementing strict business plans and budgets, testing with Ratio Analysis and communicating in the Doctors in Charge of Cardiology Specialist forums are the keys to accountability

PENGARUH E-SERVICE QUALITY, TERHADAP LOYALITAS PELANGGAN YANG DI MODERASI VARIABEL KEPUASAN PELANGGAN (Studi pada Pelanggan Jasa Transportasi Online Gojek di Kota Malang)

 In the face of increasingly intense competition, Go-Jek needs to innovate in order to provide better services to its customers and attract new customers. One of the methods used is optimizing service delivery through the internet, known as e-service. E-service Quality is a new version of service quality (ServQual). This study aims to analyze whether customer satisfaction can moderate the relationship between E-service Quality and customer loyalty in the online transportation service industry of Gojek in Malang. The population of this study consists of all Gojek customers in Malang. The research sample was randomly selected using the accidental sampling method, with a total of 100 Gojek customers participating as respondents. Descriptive statistical analysis and path analysis using Partial Least Squares (PLS) were employed to analyze the data. The findings of this study indicate that customer satisfaction does not moderate the influence of E-service Quality on customer loyalty. This implies that there is no significant impact between E-service Quality and customer satisfaction on customer loyalty. Conversely, E-service Quality has a strong direct impact on customer loyalty without the moderation of customer satisfaction

PENGARUH KOMPENSASI, MOTIVASI, DAN KINERJA KARYAWAN TERHADAP KEPUASAN KERJA PADA PT. LUCKY MITRA ABADI MALANG

This study explains the effect of compensation, motivation, and employee performance on employee satisfaction. The respondents in this study were 30 people. This research uses quantitative research. The method of data collection using questionnaires. Data analysis uses multiple linear regression. The results of this study show that the Compensation variable has an influence on employee job satisfaction, the Motivation variable has a more dominant and significant influence on employee job satisfaction, and the performance variable has an influence on employee job satisfaction  ABSTRAKPenelitian ini menjelaskan mengenai pengaruh kompensasi, motivasi, dan kinerja karyawan terhadap kepuasan karyawan. Responden dalam penelitian ini berjumlah 30 orang. Penelitian ini menggunakan penelitian kuantitatif. Metode pengumpulan data menggunakan kuesioner. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini meunjukkan variable Kompensasi memiliki pengaruh terhadap kepuasan kerja karyawan, variable Motivasi memiliki pengaruh yang lebih dominan dan signifikan terhadap kepuasan kerja karyawan, dan variable kinerja memiliki pengaruh terhadap kepuasan kerja karyawan

MENUMBUHKAN JIWA WIRAUSAHA UNTUK MENINGKATKAN KEMANDIRIAN IBU-IBU PKK DESA ARGOSARI

Argosari Village is a village that is very active in making efforts to improve the welfare and economy of its citizens by providing various knowledge and skills, especially for PKK and Karang Taruna women. The results of observations and preliminary interviews showed that most of the people of Argosari village did not know that entrepreneurship is a person's ability to create jobs for himself and others. This service aims to help the community to develop self-confidence, as well as a need for achievement so that a high work ethic arises, and is happy to work hard. The method used is to socialize the program, provide materials, training and mentoring. The result of this service is the increase in participants' skills in sewing bags and masks as well as assembling mask connector materials

Implemtasi Urban Farming Sebagai Konsep Pertanian Kota Untuk Ketahanan Pangan

Kota Malang terus menggencarkan pertanian perkotaan melalui urban farming mulai dari tingkat RT/RW hingga ke perkantoran. Urban farming merupakan kegiatan produktif untuk memanfaatkan ruang terbuka serta sebagai optimalisasi lahan pekarangan dan lahan kosong sekitar rumah. Urban farming juga bertujuan untuk pemberdayaan masyarakat dalam penganekaragaman konsumsi pangan berbasis sumber daya lokal. Warga di Kelurahan Mojolangu khususnya di kawasan RT 04 RW 18 saat ini sedang menjalankan program urban farming dengan membudidayakan berbagai jenis tanaman, buah dan sayuran dengan berfokus pisang sebagai tanaman icon kampungnya. Kegiatan pengabdian ini bertujuan untuk menerapkan konsep urban farming agar dapat memenuhi ketahanan pangan, meningkatkan kesejahteraan masyarakat dan juga menjadikan lingkungan semakin hijau dan sehat. Tahapan dalam kegiatan ini meliputi pengondisian lapangan pada saat survei dan pelaksanaan kegiatan; menyiapkan bahan- bahan yang disumbangkan kepada warga RW 18 Mojolangu; melakukan dokumentasi; dan membantu menyusun laporan kegiatan. Hasil dari kegiatan pengabdian ini berupa konsep urban farming yang diterapkan di RW 18 Kelurahan Mojolangu, Kecamatan Lowokwaru Kota Malan

FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting

EARNING MANAGEMENT EFFECT ON FINANCIAL STATEMENT FRAUD, WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE

This study aims to explore the role of corporate governance as a moderating variable on the effects of earning management on financial statement fraud. The purposive sampling method was used to obtain 37 manufacturing multinational companies from Indonesia Stock Exchange (IDX) for the years 2018 – 2020. Moderated Regression Analysis (MRA) technique was used to test the Beneish M-score model. Earning management is proxied by discretionary accrual, and corporate governance is proxied by independent commissioners, managerial ownership, institutional ownership, and audit committee financial expertise. Earning management has a positive significant effect on financial statement fraud and audit committee financial expertise strengthens the effect of earning management on financial statement fraud. Meanwhile, independent commissioner, managerial ownership, and institutional ownership could not moderate earning management to financial statement fraud. The audit committee variable strengthened the relationship between earnings management and financial statement fraud, therefore, for further research employ the ethics of the audit committee as an additional variable