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Analisis Penerapan Strategi Bisnis untuk Mencapai Resiliensi Keuangan: Studi Kasus di Klinik Utama XYZ
No full textSejak munculnya COVID-19 pada Desember 2019, lanskap ekonomi, bisnis, dan sosial secara global mengalami perubahan. Kebijakan restriksi pergerakan dan transisi ke status endemi mendorong perusahaan untuk meningkatkan resiliensinya dengan membangun profil resiliensi, meningkatkan kemampuan untuk memprediksi, memodifikasi, penataan ulang, dan memperoleh daya saing baru pasca-krisis. Penelitian ini bersifat kualitatif deskriptif, dengan pendekatan studi kasus di Klinik Utama XYZ di Jakarta, yang didirikan pada tahun 2017. Penelitian ini bertujuan untuk mengevaluasi penyebab ketidakefektivan strategi yang menyebabkan penurunan kinerja pasca-pandemi dan memberikan rekomendasi strategi yang dapat diterapkan agar Klinik Utama XYZ dapat mencapai resiliensi keuangan di tengah persaingan industri pelayanan kesehatan yang ketat. Analisis SWOT digunakan sebagai alat diagnostik untuk menentukan efektivitas strategi dalam mengatasi ancaman dan memanfaatkan peluang pasar. Peneliti melakukan wawancara dengan enam narasumber Klinik dan analisis dokumen untuk mengevaluasi implementasi strategi bisnis selama periode 2019-2023. Hasil penelitian menunjukkan bahwa proses formulasi strategi yang belum terencana dengan baik menjadi penyebab strategi bisnis klinik belum efektif. Faktor seperti pendekatan top-down, kurangnya analisis faktor internal dan eksternal yang mendalam, belum adanya penetapan rencana aksi dalam implementasi strategi, struktur organisasi yang belum mendukung, dan kurangnya dukungan dari tenaga medis menjadi hambatan dalam penerapan strategi bisnis pasca-pandemi. Solusi strategis yang diusulkan yaitu prioritas strategi dalam mengatasi ancaman dan kelemahan melalui evaluasi kinerja, manajemen risiko, pemasaran digital, peningkatan brand awareness, kolaborasi internal dan eksternal, serta peningkatan kapabilitas kepemimpinan manajemen. Strategi ini diharapkan dapat meningkatkan resiliensi keuangan Klinik XYZ secara berkelanjutan. Hasil penelitian ini diharapkan dapat memberikan masukan bagi klinik XYZ dan klinik kesehatan lainnya khususnya pada skala UMKM untuk dapat meningkatkan kinerja melalui pemahaman atas konsep manajemen strategis (formulasi-implementasi-evaluasi strategi), analisis SWOT sebagai salah satu alat diagnostik dalam perumusan strategi, serta faktor-faktor yang diperlukan untuk meningkatkan resiliensi keuangan agar dapat meningkatkan daya saing seiring dengan perkembangan industri kesehatan
Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi
No full textThis research aims to identify patterns in studies related to gender diversity in the composition of boards of directors and its impact on company performance for the last 10 years. The research approach used is library research, utilizing data from the Scopus database with a total of 839 articles. Data analysis was conducted using VOSviewer software version 1.6.20. The data processing results indicate that research on gender diversity and company performance often uses keywords such as industrial performance, performance, corporate governance, firm performance, diversity, and gender diversity. Frequently cited documents discuss gender diversity in boards, corporate policies, corporate risks, climate change risks, CSR, ESGD, environmental performance, innovation, workplace diversity, demographics, inclusive leadership, big data usage, empowering leadership, employee performance, work engagement, creativity, decision making unit heterogeneity, gender awareness in academia, and emotional intelligence. Documents frequently cited together in the article reference lists include those related to women in board seats and their influence on corporate governance, Agency Theory, CSR, corporate reputation, Upper Echelons Theory, and external constraints on companies. This research has implications, especially for the academic community, in understanding future research agendas. Additionally, the findings can be considered in decision making processes related to board diversity based on previous research studies. This bibliometric study provides an overview of future research opportunities related to board diversity and organizational performance
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Tunneling : concentration ownership, dividend policy, ownership structure, managerial, tunneling
No full textConcentrated ownership structure of a company leads to the ability majority shareholders to control the company which can be used to take opportunistic actions. This study to examine the effect of ownership strucuture proxied by managerial ownership, institusional ownership, foreign ownership, public ownership and another variables, dividend policy as well as listed on the Indonesia Stock Exchange in 2020-2022. Tunneling is the transfer of resources out of the company for the interests of controlling shareholders. this type of research is classified as quantitative and uses secondary data from www.idx.co.id. The number of samples is generated by purposive sampling. Sampling of 36 companies according to the criteris multiplied by 3 years of company period making. Logistic regression is the hypothesis test used in this study. The result of this study indicate that managerial ownership has a positive effect on tunneling, while institusional ownership, foreign ownership, public ownership, and dividend policy don not affcet tunneling
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik
Get PDFCurrently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin
Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan
Get PDFFinancial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Teknologi Di Bei
Get PDFOne of the objectives of financial management is to maximize the value of the company. For companies that are already listed on the stock exchange, this objective can be achieved by maximizing the value of the relevant market price. The purpose of conducting existing research is to test empirically the effect of the Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on stock prices of technology sector companies listed on the list on the Indonesia Stock Exchange. The research data includes financial data for the 2018-2021 period. The estimation method used is panel data regression. The results of the study provide empirical evidence that Total Asset Turnover (TATO) has a significant effect on the stock prices of technology sector companies listed on the IDX for the 2018-2021 period. Other variables, namely CR, DER, ROE, and NPM have no effect on stock prices
Pengaruh Due Professional Care dan Hal Audit Utama terhadap Kualitas Audit: Peran Moderasi Pengalaman Kerja
Get PDFThe World Bank 2019 survey expressed their concerns about the inconsistent application of audit standards in Indonesia. In response, the Financial Services Authority (OJK) approved the SA 701 Audit Standard to enhance transparency and audit quality. Due Professional Care, Key Audit Matters, and work experience were identified as factors influencing audit quality. The study aims to investigate factor that impact and improve auditors' practices and its understanding.
The study was conducted using a quantitative method. The data used in this study were primary data obtained from questionnaires distributed to public accounting firms in DKI Jakarta. Purposive sampling with predetermined criteria was used as the sampling technique and a total of 120 auditors working in 10 audit offices of DKI Jakarta were obtained. The analysis method was multiple regression analysis, processed and tested with IBM SPSS 25. The results of the research indicate that the variables of Due Professional Care and Key Audit Matters have a significant positive influence on Audit Quality. Additionally, Work Experience significantly strengthens the relationship between Due Professional Care and Key Audit Matters with Audit Quality
Analisa Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaaan Barang Sektor Konsumen Non-Primer IDX-IC Periode 2019- 2021
Get PDFBusiness development continues to increase from year to year in Indonesia due to technological developments, changes in market share and changes in sales models due to the pandemic in 2019. The company's financial performance is used to measure the level of success in running a business to make a profit. Every company strives to continuously improve its company's performance in order to generate profits and be able to survive in the midst of changing times. This study aims to examine the effect of leverage, liquidity, company size, asset structure and Working Capital Turnover on financial performance in companies in the Non-Primary Consumer Idx-Ic sector for the 2019-2021 period. Sampling was carried out using a purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The object of this study is the financial statements of the Non-Primary Consumers sector Idx-Ic for the period 2019-2021. The results of the study show that the five independent variables above which are used to see the effect on financial performance have an influence and the research model is feasible to use
Evaluasi Stategi Penerapan Harga dalam Menghadapi Kompetisi (Studi Kasus pada RSIA ABC)
Get PDFMother and child hospitals must have a competitive strategy in pricing to face competition because of the limited acceptance of patient services that are outside their specialty patients. On the basis of this competitive strategy, RSIA can create a pricing strategy to be able to take the existing market share. This study aims to evaluate pricing strategies with criteria for factors in setting prices, namely management strategies in dealing with competitors, customer interest, and costs. This research was conducted with an evaluation-based case study method and descriptive qualitative to describe the understanding related to the situation of the object of research carried out with the natural conditions of the object of research. The research was conducted by collecting data by interview, questionnaire and document. The object of this research is RSIA ABC with a pricing strategy for inpatient delivery in 2022. The results of this study are the inaccuracy of the pricing strategy by RSIA ABC where RSIA ABC uses the best cost provider in facing competitors but the prices offered tend to be expensive in normal labor services and competitive in SC / Caesarean delivery. The service features offered by RSIA ABC are also less in quantity than competitors. Patient opinions also corroborate the existence of errors in the strategy of applying prices and the mismatch of understanding the value of service features set by management as a competitive advantage by customers is considered not so important. In terms of cost calculation, RSIA ABC also does not calculate costs accurately and some costs are based on market analysis only. Therefore RSIA ABC must increase service features that are unique to RSIA ABC in quantity and customer assessment, as well as more accurate cost calculations based on an understanding of cost accounting
Manajemen Laba: Strategi Bisnis, Investment Opportunity Set, Managerial Entrenchment dan Ukuran Perusahaan
Get PDFOne of the most important information is profit information that investors can consider when making investment decisions. Company managers use this information to commit financial statement fraud at profit levels to increase company profits, one of which is earnings management practices. The purpose of this research is to examine and determine the effect of business strategy, investment opportunity set, managerial entrenchment and firm size on earnings management. The population used in this study are transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. Sampling by method purpose sampling and according to the criteria obtained 70 sample units from 14 companies within 5 years. Data analysis using panel data regression. The results of the study show that business strategy, investment opportunity set, managerial entrenchment and firm size simultan eously influence earnings management. Partially, business strategy, managerial entrenchment and the size of the company has no effect on Earnings Management. Whereas, investment opportunity set has a positive influence on Earnings Management