This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.
Organisasi berbasis agama diharapkan menjadi contoh terbaik organisasi yang kaya akan nilai-nilai inti seperti integritas, profesionalisme, kemitraan dan penata layanan. Sayangnya, organisasi berbasis keagamaan seperti pondok pesantren lebih fokus pada masalah layanan sosial sehingga tidak memiliki mekanisme kontrol untuk melindungi sumber daya pondok pesantren dan secara kontinu memberi informasi kepada stakeholders mereka terkait status keuangan organisasi dan upaya penggalangan dana. Penelitian ini bertujuan untuk menilai praktik manajemen keuangan di pondok pesantren se- Kabupaten Lombok Utara. Hasil penelitian mengungkapkan antara lain (1) laporan keuangan yang digunakan oleh unit pondok pesantren hanya terbatas pada buku kas, (2) pondok pesantren ditantang untuk menyediakan/menyiapkan tenaga akuntansi yang mahir (profesional) di unit kerja pengelola keuangan pondok pesantren, (3) penting bagi pimpinan untuk pengelolaan sumber daya pondok pesantren, (4) perbandingan periodik antara rencana dan aktual dalam penganggaran berada pada posisi yang lemah pada pondok pesantren, (5) Beberapa pondok pesantren memiliki pengalaman yang kuat dan yang lainnya masih perlu pengembangan, (6) meskipun mayoritas pondok pesantren melakukan audit eksternal, ada beberapa pondok pesantren yang belum mengakomodir mekanisme audit.
Indonesia is currently adopting the Balanced Scorecard (BSC) concept for its national health development plan. This indicates that Indonesian health institutions, including hospitals, were encouraged to apply BSC as their strategic management tool. This study is aimed to fill the literature gap by reviewing the existing international experiences regarding the Balanced Scorecard implementation in hospitals and assess its applicability in Indonesian public hospitals. By using a research method called "systematic review", we study in more detail the diversity of proposed BSC for healthcare organizations described from major online-based research databases, e.g. Pubmed, EBSCOhost, Scopus, Emerald, Wiley, ScienceDirect, JSTOR, SpringerLink, and Inderscience.Most of studies on BSC adoption and implementation highlight benefits such as managerial focus improvement, capturing a balanced view of financial and non-financial performance indicators, helpful in goals congruence, useful as cultural and motivational tool, and also for catalyzing changes needed by hospitals. However, time-consuming and a need for intensive exercises were reported as major challenges in its adoption and implementation process. A gradual approach would be an appropriate for Indonesian context, with an institutional assessment of cultural readiness as an additional approach, then followed by the designing, piloting, and gradual scaling-up. Rencana pembangunan di bidang kesehatansaat ini di Indonesia mengadopsi konsep Balanced Scorecard (BSC). Hal ini mengindikasikan bahwasanya institusi-institusi kesehatan, termasuk rumah sakit, juga diharapkan untuk menerapkan konsep BSC tersebut. Studi ini bertujuan untuk mereviu penerapan BSC di rumah sakit di berbagai Negara dan menilai kelayakan penerapannya untuk rumah sakit–rumah sakit di Indonesia. Studi ini menggunakan metode systematic review, yaitu dengan mempelajari artikel-artikel penelitian terkait BSC Rumah Sakit yang dipublikasikan secara online di Pubmed, EBSCO, Emerald, Wiley, Science Direct, JSTOR, Springer Link, dan Inderscience. Studi ini menemukan bahwa manfaat dari penerapan BSC di rumah sakit antara lain meningkatkan focus dalam proses pengelolan institusi, menyeimbangkan capaian kinerja keuangan dan non-keuangan, membantu menyelaraskan tujuan, mendorong budaya kerja yang positif dan meningkatkan motivasi kerja, serta mendorong perubahan lingkungan kerja seseuai kebutuhan rumah sakit. Studi ini juga menemukan bahwasanya tantangan utama dalam penerapan BSC di rumah sakit adalah lamanya waktu yang dibutuhkan untuk proses adopsi dan penerapannya, dan membutuhkan proses percobaan (piloting) yang intensif. Bagi rumah sakit di Indonesia, BSC sebaiknya diadopsi dan diterapkan secara bertahap. Rumah sakit juga perlu melakukan penilaian kesiapan secara kelembagaan (readiness assessment) sebelum dilakukan desain, piloting, dan penerapannya secara bertahap untuk skala yang lebih luas.Keywords:balanced scorecard, systematic review, strategic management tool, management control, benchmarking
An organizational culture that supports change, innovation, collaboration, and a focus on results can strengthen BSC implementation. On the other hand, a culture that resists change, rigid hierarchies, or lacks respect for performance measurement can be barriers to implementing BSC effectively. This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population is all hotel in Mataram City as many as 133 hotel. The research sample was taken as many as 100 hotel. The data analysis method in this study is SEM-PLS with the help of the Smart PLS version 3.0 program.The results of the study state that partially, human resources, Information Technology has a positive effect on managerial performance and Management Accounting System does not have a positive effect on managerial performance. Then, environmental uncertainty strengthens the influence of Information Technology and Management Accounting Systems on the managerial performance of pharmacies. Furthermore, environmental uncertainty weakens the influence of Human Resources on the managerial performance of pharmacies. The implications of this research can theoretically improve and add new theories, practically as a guide in improving managerial performance and as a policy consideration for policymakers in issuing pharmacy regulations in Mataram City.
The characteristics of the management accounting information system become one of the important factors in helping to improve managerial performance in an enterprise. This study aims to analyze the influence of the characteristics of management accounting information systems in terms of broad scope, timeliness, aggregate, and integration aspects on managerial performance. The object used in this study is PT POS Indonesia (Persero) in Lombok with a population of 145 employees. The sampling technique uses pusposive sampling which is selected by 110 employees as respondents based on specified criteria. This research uses quantitative methods with primary data types. Data collection techniques using questionnaires. The results showed that of the four characteristics of the management accounting information system, only from the aspect of timeliness which has a positive influence on managerial performance while from the broad scope, aggregate, and integration aspects, it has no influence on managerial performance.
There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector. Keywords: fraud, corporate governance, whistleblowing system policy
The Islamic boarding school foundation is a non-profit entity that is obliged to compile financial reports as a form of accountability to the stakeholders and most importantly Allah SWT. There are several steps that must be taken by the Islamic boarding school foundation in preparing financial reports. First, the highest leadership of the foundation must make a strong commitment, starting to separate personal wealth from institutional wealth. The next step, the leadership must determine and place the right individual in the right place as an employee in charge of finance. The boarding school can be accompanied by this activity team or by academics in terms of carrying out an inventory of assets and liabilities, followed by measurement and preparation of the initial financial position report.
UPTD BLUD RSUD Kabupaten X adalah salah satu UPTD yang telah berbentuk Badan Layanan Umum Daerah (BLUD) dimana beberapa kegiatan operasionalnya menggunakan jasa pihak ketiga. Salah satu kegiatan operasional yang menggunakan pihak ketiga adalah jasa cleaning service (CS) dimana seiring dengan jatuh tempo kontrak kerja pihak rumah sakit dengan pihak ketiga tersebut, maka dirasakan perlu adanya analisa dan perhitungan secara komprehensif untuk menilai kelayakan harga penyediaan jasa yang ditawarkan oleh pihak ketiga, terutama sebelum dilakukan hubungan kerjasama dan penandatangan kontrak kerja yang baru. Penelitian ini dilaksanakan dengan menggunakan penelitian terapan dan dengan menggunakan analisis ekonomi penelitian ini berfokus pada pemberian rekomendasi mengenai harga normatif yang layak untuk diterapkan dalam pengadaan jasa cleaning service. Berdasarkan analisis data dari hasil eksperimen dan observasi di lapangan maka diperoleh tiga hasil alternatif biaya sebagai dasar untuk menentukan jumlah besaran kontrak terhadap pihak ketiga terkait dengan jasa cleaning service. Perbedaan ketiga alternatif biaya ini terletak pada jumlah tenaga kerja yang diperlukan sehingga berdampak pada besaran biaya yang akan dikeluarkan perbulannya. Penelitian ini merekomendasikan pengoptimalan jumlah tenaga kerja serta Prosedur Operasional Standar (SOP) untuk kesesuaian spesifikasi serta penggunaan alat dan bahan yang digunakan agar tercapai efisiensi biaya operasional bagi UPTD BLUD RSUD Kabupaten X.
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