Pengaruh kepemimpinan, pengambilan risiko, inovasi, partisipasi intensif dan partisipasi kontributif terhadap kinerja koperasi di Purbalingga Jawa Tengah

This study aims to analyze the effect of leadership, risk taking, innovation, intensive participation and contributive participation on the performance of cooperatives in Banyumas, Central Java. The method used is multiple regression analysis using the F-test, R2-test, and T-test analysis methods. Based on the results of the analysis and discussion, it shows that risk-taking, innovation, and intensive participation affect the performance of cooperatives in Purbalingga, Central Java, Indonesia. Contributive leadership and participation have no effect on cooperative performance in Purbalingga, Central Java, Indonesia

PENERAPAN MANAJEMEN KUALITAS PADA HOTEL NON-BINTANG DI KOTA YOGYAKARTA

Penelitian ini bertujuan untuk mengetahui penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta. Data yang digunakan dalam penelitian ini merupakan data primer (kuesioner) yang didapat dari 65 manajer hotel non bintang di Kota Yogyakarta. Dalam pengukuran penerapan manajemen kualitas menggunakan empat indikator (fokus pada pelanggan, obsesi terhadap kualitas, perbaikan sistem secara berkesinambungan, dan keterlibatan dan pemberdayaan karyawan). Analisa yang digunakan adalah metode deskriptif kuantitatif dengan teknik perhitungan skor penerapan manajemen kualitas dibagi dengan skor ideal. Adapun langkah-langkah analisis datanya adalah sebagai berikut (1) menyebarkan dan mengumpulkan kuesioner, (2) menjumlahkan masing-masing indikator manajemen kualitas, (3) menentukan presentase penerapan manajemen kualitas dengan membagi jumlah masing-masing indikator dengan skor ideal, kemudian (4) melakukan uji validitas dan reliabilitas pada masing-masing item kuesioner. Hasil yang diperoleh berdasarkan hasil analisis data yang telah dilakukan adalah penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta menunjukkan persentase yang tinggi yaitu sebesar 82,28% dengan interpretasi bahwa hotel non bintang sudah menggunakan dan menerapkan indikator pengukur penerapan manajemen kualitas pada bisnisnya dengan baik. Kata Kunci : Manajemen Kualitas, Total Quality Management (TQM), Hotel Non Bintang

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit

Disparitas Tarif INA-CBGS dan Tarif Rumah Sakit Pasien BPJS Rawat Inap di RSUD Kolonodale, Kabupaten Morowali Utara

 Latar Belakang : Tarif BPJS (INA-CBG) adalah tarif yang ditetapkan kementrian kesehatan dengan sistem prospektif, sedangkan tarif rumah sakit (fee for service) adalah tarif yang ditetapkan rumah sakit sesuai dengan Peraturan Bupati Morowali Utara No 13 tahun 2015 dengan sistem retrospektif. Adanya perbedaan total pendapatan tarif rumah sakit, dimana penghitungan tarif Perda lebih tinggi dibanding tarif INA-CBG pada pelayanan rawat inap peserta BPJS di RSUD Kolonodale,. Analisa biaya yang tepat dengan mengidentifikasi menghitung unit cost sehingga dapat memberikan informasi yang akurat atas biaya yang dibutuhkan pada penanganan sebuah kasus. Tujuan : Mengidentifikasi kasus yang menunjukan kesenjangan tarif antara tarif INA CBGs dan tarif rumah sakit dengan kriteria kasus high volume, high cost, high risk  yang menjalani rawat inap di RSUD Kolonodale yang di jamin oleh BPJS pada bulan Oktober 2017 – Desember 2017 dan menghitung biaya satuan atau unit cost dari kasus tersebut.Metode : Penelitian ini merupakan penelitian deskriptif dengan melaksanakan studi dokumen yang terkait dengan penelitian ini dan melakukan observasi pada aktivitas prosedur persalinan sectio caecaria terkait dengan biaya yang timbul akibat aktivitas tersebut . Hasil : Hasil identifikasi disparitas INA-CBGs dan tarif rumah sakit kelompok kasus yang diteliti yaitu operasi bedah ceacar sebesar Rp.-110,530,344  dengan unit cost pada masing-masing kelas perawatan yaitu VIP sebesar RP. 7,131,200, Kelas I Rp. 6,293,944 dan Kelas III Rp. 6,148,056 Kesimpulan : Tarif INA-CBGs lebih rendah dari unit Cost untuk pelayanan bedah Sectio Ceacar tanpa penyulit   pada kelas perawatan VIP, Kelas I maupun Kelas III

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit

Ahli dalam Mengelola UMKM melalui Aplikasi Point of Sales

The purposes of this service activity are to improve financial information through the Point of Sales application, determine costs, and promote Rosaline Bolu and Cookies Tiwul partners. Rosaline Tiwul Bolu and Cookies is a micro business that sells Tiwul-based typical Jogja souvenirs such as cakes and cookies located on Jl. L. Adisucipto No. 7, Kec. Depok, Sleman Regency. The method used in this activity is divided into several stages: planning, implementation, process evaluation, and making a point of sales preparation module. Partners are expected to be able to independently enter data into the Soda Pos point of sales application. Furthermore, it is hoped that it can assist the practice of selling on marketplaces such as Shopee to expand the market share of the cookie’s products

PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP (Studi pada Rumah Sakit Umum di Provinsi Daerah Istimewa Yogyakarta dan Jawa Tengah)

Health is one of the basic requirements to improve the nation’s competitive advantage. The Government of the Republic of Indonesia has launched Diagnosis - Related Group in order to improve national health care system. On top of that, the government also put effort in improving hospital management system in general. Hospital system plays an important role in the creation of healthy society . Though hospital is a non-profit organization in its nature, it has to be professionally managed. In so doing, adequate managerial accounting information system is a vital support. Manager’s knowledge on managerial accounting has significant impact on his/her style in using management accounting information system. Interactive manager’s style in using management accounting information will direct the development of adequate management accounting information system. Hospital is an organization with highly diversified products. For that reason, activity-based management deemed fit for hospital. This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals. This research employed Partial Least Square (PLS) to study the impact of managers’ knowledge on managers’ style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitals. This research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. Further, this research found no significant differences in the distribution of those variables between private and public hospitals

Hospital Financial Performance in the Indonesian National Health Insurance Era

Indonesia has reformated its national health insurance scheme. The new national health insurance scheme started on January 1st, 2014. In the new system, there is only one insurer institution, BPJS, a public agency established to implement the social security program. The new national health insurance scheme pays all claims based on package system called Indonesia Case-Based Group (INA-CBG). All public hospitals must implement this new system, and private hospitals are expected to implement this system too. This research observed two public hospitals in Central Java to get the information about the effect of the new claim system on hospital’s finance performance.This research was conducted by examining the hospital financial reports and interviewing deeply hospital’s management teams. The study found that public hospital’s management perceive that the new system generates more financially surplus. That perception, however, is not in line with the accounting principle. Based on accounting concept, surplus is determined by comparing revenues and costs, meanwhile the surplus perception raised in the New Health insurance system implementation is based on the comparison between the old health insurance claim tariff and the new one. Furthermore, public hospitals achieve a surplus since they receive a donation from the government for salary expenses and investment-related expenses. Public hospitals do not incorporate salaries expenses and investment-related expenses into their financial performance determination

PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP

The objective of the research are to find out empirical evidence to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals effect manager’s knowledge.The population of the research are hospital’s management team. Using stratified simple random sampling method, This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java. This research employed Partial Least Square (PLS) to study the impact of manager’s knowledge on manager’s style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitalsThis research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. This research also found that the relation among those variables are not imply to diagosis-related group implementation. Further, this research found no significant differences in the distribution of those variables between private and public hospitals.The conclusions of the research are; (1)manager’s knowledge in management accounting are not adequate to push hospital’s manager team in using management accounting information in interavtive style; (2) if hospital manager’s management accounting knowledge are good, they would use management accounting information in interactive style. Interactive style in using manafement accounting information system means managers would employ management accounting information system as learning tool for continous improvement within organization, problem solving and formulating strategy that aim to organisation’s misssion and vission achievement; (3) if hospital manager’s use interactive style in using management accounting information, organtation’s would employ activity-based management; (4) Dignosis-related group payment system couldn’t be running well, if there is lack of adequate management accounting information system

The Impact of Manager’s Knowledge Towards Manager’s Style in Using Management Accounting Information and Activity-based Management (Study in General Hospitals in Yogyakarta and Central Java)

Health is one of the basic requirements to improve the nation’s competitive advantage. Hospital management plays an important role in the creation of healthy society. Though hospital is a non-profit organization in its nature, it has to be professionally managed. In so doing, adequate managerial accounting information system is a vital support. Manager’s knowledge on managerial accounting has significant impact on his/her style in using management accounting information system. Interactive manager’s style in using management accounting information will direct the development of adequate management accounting information system. Hospital is an organization with highly diversified products. For that reason, activity-based management deemed fit for hospital. This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. This research employed Partial Least Square (PLS) to study the impact of manager’s knowledge on manager’s style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used Mann-Whitney test for assessing whether the distribution of those variables has equal values in private and public hospitals. This research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found no significant differences in the distribution of those variables between private and public hospitals