Performance Analysis of Transform University Studies in Indonesia Context

The purpose of this study are to analyze the performance of Universitas Negeri Gorontalo (UNG) in the financial and academic aspects; to analyze the gaps in financial performance and academic performance; and to know the differences in financial performance and academic performance before and after transformation into a State Universities Public Service Agency (PTN BLU). The analysis method used are descriptive analysis, gap analysis by calculating the average expected service level, and average calculation for perceived service actual performance, and t-test. The result of the research shows that the implementation of governance especially in the case of service is increasing and efficient. Besides that, after the transformation into BLU,UNG shows various progress, especially the improvement of financial performance as measured from income level from Non-Tax Revenue (PNBP), and from Revenue Budget and State Expenditure (APBN), while the academic performance, measured from 12 indicators covering tri darma of higher education, has increased significantly compared to when UNG is still part of the Work Unit (SATKER). While the results of gap analysis show that the academic and financial performance perceived by lecturers and UNG employees is higher than the quality of expectedservice. The financial performance of UNG before and after BLU has significant differences, as well as the academic performance.

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Perbandingan Kinerja Keuangan Perusahaan Asuransi Syariah Berdasarkan Early Warning System dan Risk-Based Capital pada PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Sebelum dan Sesudah Go Public

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i1.2386 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-14

Author(s):

Hizrina Awaliyah ◽

Benny Barnas

Keyword(s):

Financial Performance ◽

Early Warning ◽

Early Warning System ◽

Insurance Industry ◽

Descriptive Analysis ◽

Warning System ◽

Going Public ◽

Financial Ratio ◽

Financial Ratio Analysis ◽

Before And After

The sharia insurance industry in 2019 experienced a slowdown, as seen from the indicators of assets, contributions and gross claims. In the sharia insurance industry, the only company that has gone public is PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk. This study aims to determine how the company's financial performance is, and to find out whether there are differences in the company's financial performance before and after going public for the 2015-2019 period. The research method used is financial ratio analysis using the Early Warning System (EWS) and Risk Based Capital (RBC) methods. The data analysis method used is a comparative descriptive analysis with a quantitative approach. The results showed that the company's financial performance after going public did not improve significantly.

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ANALISA KINERJA KEUANGAN PADA TRANSFORMASI PNPM MANDIRI MENJADI PROGRAM KOTA TANPA KUMUH DI KOTA BIMA

ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES ◽

10.20527/ecoplan.v3i1.67 ◽

2020 ◽

Vol 3 (1) ◽

pp. 12-16

Author(s):

Ida Nurillah ◽

Wulandari W

Keyword(s):

At Risk ◽

Financial Performance ◽

Return On Investment ◽

Hypothesis Test ◽

Descriptive Analysis ◽

Sampling Technique ◽

T Test ◽

Purposive Sampling ◽

Coverage Ratio ◽

Before And After

Abstract—This research aims to describe the differences in UPK BKM Financial Performance before and after the transformation of PNPM MP into the KOTAKU Program in Bima City. UPK's financial performance is proxied using Loans at Risk (LAR), Portfolio at Risk (PAR), Return on Investment (ROI) and Cost Coverage Ratio (CCr). The type of this research is descriptive analysis. The populationin in this research includes all UPK BKM in Bima City totaling 38 UPK BKM with a sample of 5 UPK BKM. The sampling technique uses purposive sampling. This technique is conducted by collecting data with documentation. Moreover, the data analysis technique used in this study is the analysis of the normality test and t-test hypothesis test. The results of the research show that : (1) There are differences in the Loans at Risk (LAR) before and after the transformation of PNPM MP into the KOTAKU Program. (2) There are differences in the Portfolio at Risk (PAR) before and after the transformation of PNPM MP into the KOTAKU Program. (3) There are differences in Return on Investment (ROI) before and after the transformation of PNPM MP into the KOTAKU Program. (4) There are differences in Cost Coverage (CCr) before and after the transformation of PNPM MP into the KOTAKU Program. Keywords: LAR, PAR, ROI, CCr Abstrak-Penelitian ini bertujuan untuk memaparkan perbedaan Kinerja Keuangan UPK BKM sebelum dan sesudah transformasi program PNPM Mandiri Perkotaan menjadi Program KOTAKU di Kota Bima. Kinerja Keuangan UPK diproksikan menggunakan Loan at Risk (LAR), Portofolio at Risk (PAR), Return on Investment (ROI) dan Cost Coverage Ratio (CCr). Jenis penelitian ini yaitu analisis deskriptif. Populasi mencakup seluruh UPK BKM di Kota Bima yang berjumlah 38 UPK BKM dengan sampel berjumlah 5 UPK BKM. Teknik pengambilan sampel menggunakan teknik purposive sampling, teknik pengumpulan data dengan dokumentasi dan teknik analisis data yang digunakan dalam penelitian ini adalah analisis uji normalitas dan uji hipotesis t-test. Hasil penelitian yang telah dilakukan menunjukkan bahwa: (1) Terdapat perbedaan pada Loans at Risk (LAR) sebelum dan sesudah transformasi PNPM Mandiri Perkotaan menjadi Program KOTAKU. (2) Terdapat perbedaan pada Portfolio at Risk (PAR) sebelum dan sesudah transformasi PNPM Mandiri Perkotaan menjadi Program KOTAKU. (3) Terdapat perbedaan pada Return on Investment (ROI) sebelum dan sesudah transformasi PNPM Mandiri Perkotaan menjadi Program KOTAKU. (4) Terdapat perbedaan pada Cost Coverage (CCr) sebelum dan sesudah transformasi PNPM Mandiri Perkotaan menjadi Program KOTAKU. Kata kunci : LAR, PAR, ROI, CCr.

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Analysis of the patient occupancy rate (BOR), operational cost budget and activity ratio on financial performance based on income capability of PNBP covering operational cost of public service agency (BLU) of DKI Jakarta provincial hospital.

Jurnal Wahana Akuntansi ◽

10.21009/wahana.12.014 ◽

2017 ◽

Vol 12 (1) ◽

pp. 43-63

Author(s):

Istiqomah Dwi Putri ◽

Achmad Fauzi

Keyword(s):

Financial Performance ◽

Public Service ◽

Descriptive Analysis ◽

Operating Cost ◽

Service Agency ◽

Occupancy Rate ◽

Operational Cost ◽

Public Service Agencies ◽

Service Agencies ◽

Operational Budget

The purpose of this research is to know the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue to cover operating cost public service agency hospital. This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015. Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures, The results of this study indicate that patient occupancy rate (BOR), and Budget operasionalof positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital

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Financial Performance Analysis before and after Status Change to Regional Public Service Agency of General Hospital dr.Fauziah Bireuen, Indonesia

Proceedings of the 1st Aceh Global Conference (AGC 2018) ◽

10.2991/agc-18.2019.55 ◽

2019 ◽

Author(s):

Rosi Yuliana ◽

Ghazali Syamni ◽

Murhaban Murhaban ◽

Rasyimah Rasyimah

Keyword(s):

Performance Analysis ◽

Financial Performance ◽

General Hospital ◽

Public Service ◽

Service Agency ◽

Status Change ◽

Before And After

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ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER-AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v9i2.1556 ◽

2020 ◽

Vol 9 (2) ◽

pp. 143

Author(s):

Dimas Nur Setiantoso Putro ◽

Desta Rizky Kusuma

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Secondary Data ◽

Financial Statements ◽

Annual Reports ◽

The Public ◽

Before And After ◽

Asset Turnover ◽

Data Source

This study is entitled comparative analysis of financial performance before and after mergers-acquisitions in companies listed on the Indonesia Stock Exchange (IDX) Period 2015. The purpose of this study is to determine differences in financial performance before and after mergers and acquisitions of companies listed on the IDX measured using the ratio Total Asset Turnover, Return On Asset, and Net Profit Margin with Purposive Sampling techniques. This type of data source is secondary data taken from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data taken is the data of financial statements and annual reports and sampling conducted with certain criteria. The population used in this study are companies that have merged and are listed on the Indonesia Stock Exchange, as many as 15 companies. The choice of location or place of research on the Indonesia Stock Exchange (IDX) through the official website www.idx.co.id (2019), the reason for choosing this location is because all data such as financial statements can be trusted. Based on the determined sample criteria from 15 merger-acquisition companies listed on the Indonesian Stock Exchange (IDX), 12 sample companies were obtained that met these criteria. The data analysis method used is descriptive analysis to analyze data by describing or describing the data that has been collected as it is without making conclusions that apply to the public or generalizations. Then the data collected was tested for normality and paired sample t-test with the help of the SPSS 22 application program.

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Analisis Pengaruh Tingkat Hunian Pasien (BOR), Anggaran Biaya Operasional Dan Rasio Aktivitas Terhadap Kinerja Keuangan Berdasarkan Kemampuan Pendapatan PNBP Menutupi Biaya Operasional Badan Layanan Umum(BLU) Rumah Sakit Provinsi DKI Jakarta.

Jurnal Wahana Akuntansi ◽

10.21009/wahana.012/1.4 ◽

2017 ◽

Vol 12 (1) ◽

pp. 43

Author(s):

Istiqomah Dwi Putri ◽

Achmad Fauzi

Keyword(s):

Financial Performance ◽

Public Service ◽

Descriptive Analysis ◽

Operating Cost ◽

Tax Revenue ◽

Service Agency ◽

Occupancy Rate ◽

Public Service Agencies ◽

Service Agencies ◽

Operational Budget

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Analisis Kinerja dan Pengaruh Pelebaran Jalan serta Pembuatan Median Jalan (Studi Kasus Jalan Temanggung Tilung Kota Palangkaraya)

Media Ilmiah Teknik Sipil ◽

10.33084/mits.v7i1.685 ◽

2018 ◽

Vol 7 (1) ◽

pp. 51-60

Author(s):

Fitri Wulandari ◽

Nirwana Puspasari ◽

Noviyanthy Handayani

Keyword(s):

Data Retrieval ◽

Service Level ◽

Traffic Volume ◽

Primary Data ◽

Volume Data ◽

Saturation Degree ◽

The Road ◽

Before And After ◽

Road Widening ◽

The Way

Jalan Temanggung Tilung is a 2/2 UD type road (two undirected two-way lanes) with a road width of 5.5 meters, which is a connecting road between two major roads, namely the RTA road. Milono and the path of G. Obos. Over time, the volume of traffic through these roads increases every year, plus roadside activities that also increase cause congestion at several points of the way. To overcome this problem, the local government carried out road widening to increase the capacity and level of road services. The study was conducted to determine the amount of traffic volume, performance, service level of the Temanggung Tilung road section at peak traffic hours before and after road widening. Data retrieval is done by the direct survey to the field to obtain primary data in the form of geometric road data, two-way traffic volume data, and side obstacle data. Performance analysis refers to the 1997 Indonesian Road Capacity Manual (MKJI) for urban roads. From the results of data processing, before increasing the road (Type 2/2 UD), the traffic volume that passes through the path is 842 pcs/hour and after road widening (Type 4/2 UD) the traffic volume for two directions is 973 pcs/hour, with route A equaling 528 pcs/hour and direction B equaling 445 pcs/hour. Based on the analysis of road performance before road enhancement, the capacity = 2551 pcs/hour, saturation degree = 0.331, and the service level of the two-way road are level B. Based on the analysis of the performance of the way after increasing the way, the direction capacity A = 2686 pcs/hour and direction B = 2674 pcs /hour, saturation degree for direction A = 0.196 and direction B = 0.166, service level for road direction A and direction B increase to level A

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Analysis of the Importance Degree and Performance of Internet Service Providers in Makassar City

Digital Zone Jurnal Teknologi Informasi dan Komunikasi ◽

10.31849/digitalzone.v10i2.3247 ◽

2019 ◽

Vol 10 (2) ◽

pp. 168-177

Author(s):

Haerdiansyah Syahnur ◽

Jafar Basalamah

Keyword(s):

Customer Satisfaction ◽

Gap Analysis ◽

Service Providers ◽

Customer Management ◽

Quadrant Analysis ◽

Internet Service Providers ◽

Internet Service ◽

Actual Performance ◽

Satisfaction Index ◽

Customer Satisfaction Index

This study aimed to analyze the customer experience seen from the level of actual performance and the level of importance of services provided by internet service providers PT. XYZ in Makassar City. Variables and attributes issued by TM Forum GB 912 consisting of Customer Management, Fulfillment, Assurance, and Billing, are used to analyze the performance provided by customer service in the field. The analysis technique will be carried out using the Importance Performance Analysis and Customer Satisfaction Index consisting of quadrant analysis and gap analysis used to investigate customer satisfaction and identify variables whose performance is deemed to need improvement. Data were collected using a platform-based questionnaire application from 100 respondents selected using random sampling techniques. The results showed that customers were satisfied with the performance and quality of services provided. The customer satisfaction index value obtained by CSI analysis shows a value of 82.006%. In conclusion, that the Fulfillment variable is a service variable that is considered the most important customer and requires improvement because its performance is still relatively low. While the variables considered good and need to be maintained are the Billing variable. Other service variables are sorted based on priority of improvement in a row, namely Fulfillment, Customer Management, and Assurance.

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THE EFFECT OF CORPORATE GOVERNANCE AND CORPORATE CULTURE ON FIRM MARKET VALUE TO IMPROVE FINANCIAL PERFORMANCE

Dinasti International Journal of Digital Business Management ◽

10.31933/dijdbm.v1i6.575 ◽

2020 ◽

Vol 1 (6) ◽

pp. 930-940

Author(s):

Fathiyah Fathiyah ◽

Mufidah Mufidah

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Corporate Culture ◽

Boards Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Descriptive Analysis ◽

Market Value ◽

Company Performance ◽

Financial Company

The purpose of this research is to analyze the effect of corporate governance and corporate culture on firm market value to improve financial performance. Corporate governance is measured by audit committee,boards of directors, board meeting and nomination . Corporate culture is measured by Corporate culture promotion While financial company performance is measured by return on assets. This research was conducted on companies listed on the Indonesia Stock exchange on indexed LQ 45 for period of 2016-2018. The sample was selected for 25 companies. The method of analysis uses associate descriptive analysis with path analysis. Based on the results of the study found that corporate governance and culture promotion indirectly effect on financial performance with firm market value as intervening variable.

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PERBEDAAN FINANCIAL PERFORMANCE PASCA SECONDARY OFFERINGS

Wahana ◽

10.35591/whn.v22i1.148 ◽

2019 ◽

Vol 22 (1) ◽

pp. 41-49

Author(s):

Djaja Perdana ◽

Herbowo Herbowo

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Hypothesis Test ◽

Poor Performance ◽

Rank Test ◽

Growth Ratio ◽

Significant Difference ◽

Before And After ◽

Signed Rank Test ◽

Asset Turnover

This study aims to examine the differences in corporate financial performance before and after secondary offerings. The financial performance is proxied by WCR, DER, Solvency, ROA, ROE, Asset Turnover (ATO) and Growth ratio which representing the value of liquidity, financing, activity, performance and growth of the firm. The study involved 67 samples of the companies listed on the Indonesia Stock Exchange conducting secondary offerings during 2008-2013 period and selected through purposive random sampling method and using Financial Statement data from 2005-2016 period. Hypothesis test is performed using Wilcoxon Signed Rank test. The results of this study indicate that there is no significant difference in the ratio of Solvency, ROA and ROE between before and after secondary offerings, but there are significant differences in the ratio of WCR, DER, Asset Turnover and Growth. WCR ratio after secondary offerings increased, while DER ratio after secondary offerings decreased, the condition of both ratios showed better performance. While the indication of poor performance seen in decreasing asset turnover ratio and growth ratio.Keywords : agency theory, financial performance, secondary offerings

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