Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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Digitalization In The Role Of Budgetation In Increasing The Effectiveness Of Hospital Performance : DIGITALIZATION IN THE ROLE OF BUDGETATION IN INCREASING THE EFFECTIVENESS OF HOSPITAL PERFORMANCE
No full textDigitalization has helped hospitals improve the effectiveness of their performance in budgeting by collecting more accurate data, analyzing data for better projections, reducing operational costs, monitoring real-time budget usage, and facilitating better collaboration between departments. This paper aims to find out and understand the influence of budgeting on the effectiveness of hospital performance in the current era of digitalization. In this paper the author used a literature review method using library media, books and various electronic media sources which are currently developing rapidly. In this era of digitalization, it is important for hospitals to consider the use of information technology and financial management software for effective performance. By creating budgets that suit needs and monitoring market trends and performance, hospitals can achieve efficiencies and improve service quality. Accurate and effective budgeting is very important to improve hospital performance in the era of digitalizationDigitalization has helped hospitals improve the effectiveness of their performance in budgeting by collecting more accurate data, analyzing data for better projections, reducing operational costs, monitoring real-time budget usage, and facilitating better collaboration between departments. This paper aims to find out and understand the influence of budgeting on the effectiveness of hospital performance in the current era of digitalization. In this paper the author used a literature review method using library media, books and various electronic media sources which are currently developing rapidly. In this era of digitalization, it is important for hospitals to consider the use of information technology and financial management software for effective performance. By creating budgets that suit needs and monitoring market trends and performance, hospitals can achieve efficiencies and improve service quality. Accurate and effective budgeting is very important to improve hospital performance in the era of digitalizatio
The Effect Of Profitability, Tunneling Incentive And Deferred Tax On Tax Aggressiveness
Full text linkThe largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressivenessThe largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressiveness
The Influence of Kap Quality and Audit Opinion on Audit Delay with The Audit Commission as a Moderating Variable
No full textThis research aims to determine the effect of KAP quality and audit opinion on audit delay, using audit fees as a moderating variable. The population covered by this research consists of infrastructure companies listed on the Indonesian Stock Exchange (2018-2022). Based on purposive sampling method. , the total sample obtained was 33 respondents with a total of 165 data points over 5 years. This research is a type of quantitative research with the secondary data collection method used is secondary data, which is existing data produced by previous researchers using quantitative methods. The hypothesis testing in this research uses the multiple linear regression analysis method developed through 10 reviews. Based on the test results, it was found that KAP quality (X1) has no effect on audit delay, audit opinion (X2) has a negative effect on audit delay, audit fees audits do not moderate the effect of KAP quality on audit delay and audit fees are able to moderate the influence of audit opinion on audit dela
The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle
Full text linkThis study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distre
The Influence of Leverage and Capital Intensity on Effective Tax Rate (ETR) Through Profitability
Full text linkThe company aims to maximize profits by implementing various methods, one of which is tax management through the effective tax rate (ETR) in order to minimize the effective tax rate of a company. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period with a total of 185 companies. Sampling was carried out using the purposive sampling method and obtained a final sample of 93 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using the absolute difference value test method. Based on the results of the study, it shows that leverage affects the effective tax rate, so the higher the leverage, the higher the effective tax rate. Capital intensity affects the effective tax rate, so the higher the capital intensity, the higher the effective tax rate. Profitability has an effect on the effective tax rate, so it can be said that the higher the profitability, the higher the effective tax rate. Profitability is able to moderate the effect of leverage and capital intensity on the effective tax rate
PROPOSED STRATEGY FOR AURORA COMMERCE RETAIL TO SUSTAIN AND GROW ON THE ONLINE MARKETPLACE PLATFORM
Full text linkOnline commerce is an activity of online buying and selling physical goods. Report by Momentum Works showed that the gross merchandise value (GMV) from major online marketplace platforms in Indonesia had reached 40 billion in 2020, which is 20% of total retail in the country. As of 2020, the two biggest platforms of online marketplace platforms in Indonesia are Tokopedia and Shopee, with both possess over 70% of the online commerce market share. Aurora Commerce Retail (ACR) is one amongst many stores that sells products on the online marketplace platforms. It specialized in retailing two main product categories of health supplements and kitchen electronics. Online retail business like what ACR does, is a very fragmented industry that consist of vast number of stores from small to medium size and generally with no single store or seller dominates the market. The online retail business has its own challenges from competing against other stores that sell similar or identical products tp an ever increasing platform cost. This study aims to develop corporate and business strategy for ACR in accordance to its current condition. The research collected the necessary data to conducts analysis on ACR's target consumers, external and internal environments. From the analysis, a SWOT matrix is developed and a suitable corporate and business strategy for ACR are constructed. Based on the research, ACR current condition is dominated by its strength and threat, putting it in the diversification quadrant. Therefore, the best directional strategy for ACR is to pursue diversification. To pursue a diversification strategy, ACR with its background in software engineering could expand into a software development company that specialize in building ecommerce operation supporting tools and software. Meanwhile, to maintain its current retail business, the proposed business strategy for ACR’s health supplements and kitchen electronics retailing business is to be narrow-target with cost-leadership that emphasizes ACR to focus on few select brands with competitive prices
THE INFLUENCE OF EXPORT IMPORT SERVICE QUALITY AND SERVICE FACILITIES ON EMPLOYEE PERFORMANCE
Full text linkThe aim of this research is to determine and analyze partially and simultaneously the influence of quality of export and import services and service facilities on employee performance at the Madya Customs and Excise Service and Supervision Office, Type B Makassar. The total population at the Makassar Customs and Excise Supervision and Services Office, Type B, Madya Customs, is 127 employees and the sample uses the Slovin formula method with the total sample obtained being 96 people. The research method uses a quantitative descriptive approach and hypothesis testing uses the multiple linear regression method. The research results showed that: (1) The quality of export and import services has a positive and significant effect on employee performance at the Customs and Excise Supervision and Service Office, Madya Customs B Makassar (2) Service facilities have a positive and significant effect on employee performance at the Supervision and Service Office. Customs and Excise Intermediate Type Customs B Makassar, (3) Quality of Export and Import Services and Service Facilities Simultaneously has a positive and significant effect on Employee Performance at the Customs and Excise Supervision and Service Office Type Intermediate Customs B Makassar.
Analysis of Bank Health Assessment Using the RGEC Method (Risk Profile, Good Corporate Governance, Earning, Capital) in Private Banks Listed on the Indonesia Stock Exchange in 2020-2023
Full text linkThe banking sector is always required to improve its performance. Given the importance of knowing the financial performance, Indonesian banking has made many regulations related to measuring bank health in accordance with Law No. 13 of 2011 concerning bank health. This study aims to determine and analyze bank health through the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital) in Private Banks Listed on the Indonesia Stock Exchange in 2020-2023. The data source used is secondary data in the form of financial reports for the period 2020-2023. The type of research in this journal is Qualitative research. The results of this study indicate that the condition of the bank is very healthy because it has a very good management capacity in selecting customers who will receive credit loans, is very effective in utilizing its activities to obtain company profits and has very good capital adequacy. Meanwhile, the results of the study using Good Corporate Governance indicate that the condition of the bank is not running well so that it cannot be said to be a trusted ban
ANALYSIS OF SERVICE QUALITY AND HOSPITAL IMAGE ON OUTPATIENT SATISFACTION AT BHAYANGKARA TK II SARTIKA ASIH HOSPITAL BANDUNG CITY
Full text linkCompetition in the healthcare industry is currently very tight. This is due to the increasing number of clinics and hospitals that are established, as well as the increasing number of people who use hospitals to get health services. This is proportional to the increasing public awareness of health services. In addition, the presence of private and government-owned hospitals, doctors' practices and midwives in every area where people live, will add to the high level of competition in this industry. A pre-survey was conducted to determine the level of satisfaction of outpatients. The problem is service quality and hospital image on outpatient patient satisfaction at Bhayangkara Sartika Asih Hospital, Bandung City. This study aims to analyze using the Qualitative Descriptive method. By conducting direct interviews at the research location, namely Bhayangkara Hospital TK II Sartika Asih Bandung City, the results of in-depth interviews with all informants show that the hospital service system needs improvement, especially by adding Human Resources for services in the outpatient room, in order to support the quality of quality service. overall. Overall.
 
THE INFLUENCE OF SERVICE QUALITY AND PRICES ON PURCHASING DECISIONS AT WARUNG ANGKRINGAN (Case study of boarding house residents in Yogyakarta)
Full text linkThis study aims to find out whether service quality and price influence consumer decisions about their purchases at angkringan stalls (a case study of boarding houses in the city of Yogyakarta). The population of this study was all residents living in boarding houses in Yogyakarta, especially students/workers. The sample is 140 respondents with a purposive sampling technique. The questionnaire was prepared according to the Likert scale. The analytical method used was multiple linear regression analysis. The results of the correlation regression analysis obtained the equation: Y = 0,852 + 0,429 X1 + 0,268 X2 + e This proves that there is a positive influence from the variables of Service Quality and Price on Consumer Decisions of angkringan stalls in Yogyakarta.Keywords: service quality; price; purchase decisio