Arthaingan Mutiha, Arthaingan
Vocational Programme Universitas Indonesia

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COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Aulia, Sandra; Supriadi, Supriadi; Sari, Dewi Kartika; Mutiha, Arthaingan
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i2.2767

Abstract

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA BOGOR TAHUN ANGGARAN 2010 -2014 Mutiha, Arthaingan
Jurnal Vokasi Indonesia Vol 4, No 2 (2016): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.943 KB) | DOI: 10.7454/jvi.v4i2.101

Abstract

Penelitian ini bertujuan untuk menganalisa kinerja keuangan dari Pemerintah Kota Bogor periode 2010 – 2014. Analisa kinerja keuangan ini dilakukan dengan menggunakan analisa rasio seperti derajat desentralisasi, rasio kemandirian keuangan, rasio efektif pendapatan, rasio belanja langsung dibandingkan total belanja, rasio belanja tidak langsung terhadap total belanja, serta rasio pertumbuhan.Dari penelitian ini disimpulkan bahwa rasio tingkat kemandirian keuangan kota Bogor memiliki hubungan yang konsultatif, di sisi lain, pemerintah kota Bogor sangat efektif dalam merealisasikan pendapatan asli daerahnya, serta memiliki rasio pertumbuhan yang positif. Namun pemerintah kota Bogor masih memprioritaskan anggarannya dalam belanja tidak langsung dibandingkan dengan belanja langsung.Kata kunci; analisa rasio, laporan keuangan, rasio keuangan, kota BogorAbstractThis study aimed to analyze the financial performance of the City Government of Bogor for the period of 2010 - 2014. The financial performance analysis is performed using ratio analysis such as the degree of decentralization, the ratio of financial independence, ratio of revenue effectiveness, the ratio of direct expenditure compared to total expenditure, the ratio of indirect expenditure compared to total expenditures, and growth ratios.The research concluded that the the ratio of financial independence of City Government of Bogor has a consultatif relation, on the other hand, City Government of Bogor is highly effective in fulfilling its target of achieving its PAD, and also has positive growth over 5 years. But, City Government of Bogor still put its priority in indirect expenditure to total expenditure compared to its direct expense.Keyword; ratio analysis, financial statement, financial ratio, City Government of Bogor