Jurnal Ekonomi dan Bisnis Airlangga最新文献

{"title":"PERSEPSI MANAJEMEN DAN ANGGOTA JEMAAT TERHADAP PRAKTIK AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DALAM LEMBAGA GEREJA KRISTEN","authors":"Jeany Ribka","doi":"10.20473/jeba.V26I12016.5819","DOIUrl":"https://doi.org/10.20473/jeba.V26I12016.5819","url":null,"abstract":"Cases of embezzlement of church practices raise questions of accountability and financial transparency in thechurch. In addition, during this Church is considered to have \"Culture of Secrecy\" related finances. The purposeof this study to understand the perception of the Church and people management or members of the churchpractice of accountability and financial transparency in the Christian Church Institute (Case Study on RegionalSynod of the Indonesian Christian Church and the East Java Regional Working Committee of Surabaya CityBethel Church Indonesia). This research is a qualitative case study method, because it aims to gather information,understand the opinion of informants, analyze, and propose ideas matters relating to the practice of accountabilityand financial transparency in the church.The informants are the Management of the Church and the people or members of the congregation. Data wasobtained through interviews, observation and documentation, then categorize the data into several themes whichconsists of accountability and transparency in the Christian perspective, the source of funding, accountability andtransparency practices at the level of organization and management perception and the church members againstthe practices of accountability and financial transparency. Then look for linkages between the theme and given acode (coding) to see a similar pattern of findings. The final stage pengintepretasian above findings. The results ofthis study indicate that the organizational structure or patterns of leadership in the Church to influence the practiceof accountability and financial transparency in the church. Members perception of the church are satisfied with thepractice of accountability and financial transparency that is implemented by the Management of the Church, aswell as management of the Church to manage financial accountability and transparency, especially on members ofthe congregation.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122572024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INSTITUTIONALISASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): Studi Fenomenologi Pada Puskesmas Di Kabupaten Sleman","authors":"Tri Agustiningsih","doi":"10.20473/JEBA.V26I12016.5818","DOIUrl":"https://doi.org/10.20473/JEBA.V26I12016.5818","url":null,"abstract":"Public Health Centers (PHC) in Sleman implement a mechanism of Financial Management Regional PublicService Board (PPK-BLUD) to acquire flexibility in financial management. This decision had an impact onchanges in the budget system of the traditional budget into performance-based budgeting and accountingsystem changes from a cash-based accounting into accrual-based accounting. By using the theoreticalframework of the new institutionalism, this research seeks to understand the process of institutionalization ofbudgetary and accounting system for the implementing BLUD in PHC.This study is a phenomenological study were included in the interpretive paradigm because more emphasis on aperson's meaning or interpretation of the phenomenon of change in the budget and accounting system.PHC's efforts in implementing the budget and accounting systems can be attributed to the institutionalisomorphism. Symptoms of normative isomorphism, coercive isomorphism, and decoupling in the process ofchange. Changes to the system have not been fully institutionalized in the understanding of the actors executingBLUD. To assist the process of change, requires the professional to provide guidance and consultation so thatchanges implemented in accordance with the ultimate goal of improving quality of service to the community.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130352781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TRANSFER DANA PERIMBANGAN DAN DANA PENYESUAIAN TERHADAP ALOKASI BELANJA MODAL PEMERINTAH DAERAH DI INDONESIA TAHUN 2012-2014","authors":"Imam Sumardjoko","doi":"10.20473/jeba.V26I12016.5816","DOIUrl":"https://doi.org/10.20473/jeba.V26I12016.5816","url":null,"abstract":"The issue of inter-regional development imbalances and fiscal disparities into the current fiscal decentralizationissues. The toughest challenge in building fiscal decentralization not only gives funds to local governments, butcreating impact of improving the quality of public services and economic growth. Transfer to the area hasincreased every year. However, this increase has not been maximized to reduce poverty, equitable distribution ofinfrastructure, fiscal gap, and competitive regional economy.Research funds for fiscal decentralization in some countries have done long before the implementation ofregional autonomy. The result will vary according to the characteristics of the area in the country. In addition toa variety of research results, the implementation of regional transfers caused disagreement. Indonesia has adiversity of characteristics and distribution of a wide area. An interesting question is whether the increase intransfers to the regions to encourage regional development through capital expenditure area.The study uses a quantitative approach that is explanatory research with two research data is local governmentthat receives DID for three consecutive years and areas that do not pay attention DID streak. Regression analysis involves five independent variables, transfer funds DAU, DAK, DBH, DID, BOS seta dependent variable is thearea of capital expenditure. The research data come from reports on realization of the budget and Transfer ToThe Financial Statements year period 2012-2014.The first test results prove DAU, DAK, DBH, and DID have a significant effect on capital spending area withprobability signifkansi each less than 0.05. These results are in line with the theory of fiscal federalism. BOSwhereas no significant effect on capital spending area with p-value of 0.379. BOS as the provision of basiceducation aid has not been able to provide flexibility to the budget to increase the use of capital expenditure. Theresults of the second test with the data local governments do not pay attention DID streak gives similarity with theresults of the first test except variable DID no significant effect on capital spending. All variables simultaneouslyaffect the area of capital expenditure.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131080881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH MODAL SOSIAL DAN SOSIAL EKONOMI TERHADAP NILAI VALUASI EKONOMI AIR BERSIH DI KOTA SURABAYA","authors":"Gigih Prihantono","doi":"10.20473/JEBA.V26I12016.5815","DOIUrl":"https://doi.org/10.20473/JEBA.V26I12016.5815","url":null,"abstract":"Several factors have been identified as determinants of willingness to pay (WTP), including socioeconomic andenvironmental elements. The present article aims to investigate the influence of individual social capital onwillingness to pay for environmental goods. In particular, through an empirical study, a multi-dimensionalmeasurement of social capital is conducted and its influence on WTP for water quality improvement is explored.According to the results of the survey it is observed that social capital is a significant explanatory parameter ofWTP","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132155251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)","authors":"Soewatoen","doi":"10.20473/JEBA.V26I12016.5823","DOIUrl":"https://doi.org/10.20473/JEBA.V26I12016.5823","url":null,"abstract":"Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127337928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS VALUE CHAIN DALAM UPAYA PENINGKATAN COMPETITIVE ADVANTAGE","authors":"R. Dewi","doi":"10.20473/jeba.v27i22017.56-70","DOIUrl":"https://doi.org/10.20473/jeba.v27i22017.56-70","url":null,"abstract":"Introduction: This study aims to identify primary activities in the value chain analysis process to increase competitive advantage (competitive advantage) in order to support the cost leadership strategy of East Java Youth Lodging in order to survive and win with other tourist lodges and inns in Surabaya.Methods: This research uses a qualitative approach with the method chosen is a case study, while the type of this research is exploratory research.Results: The result of this research is that East Java Youth Lodging still has the opportunity to develop and compete in facing business threats because the Youth Lodging currently has a cost leadership strategy. East Java Youth Lodging as one of the accommodation services that offers cheaper prices with services and facilities that are no less than tourist lodges and other inns in Surabaya.Conclusion: Through the indication of primary activities with the value chain analysis process identified cost drivers that create opportunities for cost reduction, especially in logistics, so that the reduction in costs can be used as an increase in competitive advantage for East Java Youth Lodging.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126614515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}