TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN

Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024)

2025-10-01T23:03:17+00:00

The implementation of Regional Public Service Agency Financial Management Pattern (PPK-BLUD) represents a significant policy shift aimed at enhancing efficiency, effectiveness, and accountability in regional public hospital financial governance while improving public health service quality. This study aims to analyze and compare the financial performance of RSUD Kesehatan Kerja of West Java Province before (2020–2023) and after (2024) the implementation of PPK-BLUD, following its BLUD designation in 2023. Based on 2022 Inspectorate audit reports and financial statement analysis from 2020-2024, pre-BLUD implementation revealed financial deficits and suboptimal performance indicator achievement. Post-implementation showed increased operational revenue, financial surplus, and improved SPM achievement. This quantitative descriptive research utilized financial reports from 2020-2024, analyzing data through financial ratios based on Director General of Treasury Regulation No. Per-24/PB/2018. Statistical analysis employed Kolmogorov-Smirnov normality tests and Paired Sample T-Tests using SPSS version 30. Results demonstrated that five of eight financial ratios showed significance values < 0.05, indicating statistically significant differences before and after PPK-BLUD implementation. The hospital's financial performance score improved substantially, achieving "Good" category status in 2024. The evidence confirm that PPK-BLUD implementation positively impacted financial management effectiveness and efficiency at RSUD Kesehatan Kerja of West Java Province. This policy transformation successfully addressed previous financial challenges, demonstrating measurable improvements in operational revenue generation, deficit elimination, and overall financial performance indicators, thereby validating the strategic value of BLUD adoption in regional public hospital financial management systems.

Profitability Determinants in Rural Banks: The Moderating Role of Ownership

2025-09-20T22:59:48+00:00

The profitability of BPRs still faces serious challenges due to relatively low and fluctuating ROA performance compared to other banks. This raises the need to re-examine the financial factors and ownership structure that could potentially affect the performance of BPRs. This study investigates the factors affecting the profitability of rural banks (BPR) in Malang Raya and Pasuruan, Indonesia, with a focus on operational efficiency, credit risk, liquidity, bank size, and ownership structure. Using panel data from the Financial Services Authority (OJK), the study applies multiple linear regression to analyze 168 valid observations after data cleaning. The results reveal that operational efficiency (OER) and credit risk (NPL) negatively affect ROA, while larger bank size also reduces profitability. Liquidity, measured by Loan to Deposit Ratio (LDR) and Loan to Asset Ratio (LAR), does not significantly impact ROA. Furthermore, private ownership amplifies the negative effect of credit risk on profitability. These findings suggest that rural banks should focus on improving operational efficiency, managing credit risk more effectively, and addressing management inefficiencies, particularly in larger institutions. The study also highlights the importance of balancing profit maximization with robust risk management in privately owned banks. The implications of this research are valuable for policymakers and bank managers aiming to enhance financial performance and sustainability in the rural banking sector.

The Impact of Artificial Intelligence Adoption on Auditor Performance Efficiency with Innovation as a Mediating Variable

2025-09-19T22:59:41+00:00

The audit profession has been changed by AI, which automates tasks and improves data analysis. The success of AI in auditing depends on auditors' innovation and its impact on performance efficiency. This study investigates the influence of Artificial Intelligence (AI) Adoption on Auditor Performance Efficiency, with Innovation as a mediating variable. While prior research has established the direct impact of AI on efficiency, the mediating mechanism through Innovation remains empirically untested within an integrated framework. Employing a quantitative correlational approach, data were collected via an online survey from 185 auditors working in Public Accounting Firms (KAP) in East Java, Indonesia. The collected data were subsequently analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that AI Adoption significantly and positively influences both Auditor Performance Efficiency and Innovation. Furthermore, Innovation is also proven to significantly impact Auditor Performance Efficiency. Mediation analysis indicates that Innovation significantly mediates the relationship between AI Adoption and Auditor Performance Efficiency. These results suggest that the effect of AI Adoption on efficiency is not only direct but also substantially occurs through the enhancement of auditors' innovative capabilities. This research underscores the importance of integrating technological investments with the cultivation of an innovation culture within audit firms (KAP). The study contributes recommendations for Public Accounting Firms to optimize AI benefits through sustainable and inclusive innovation across generations.

Work Fatigue Risk Modeling Based on Environmental, Individual, and Operational Factors in the Coal Mining Industry

2025-09-12T22:56:51+00:00

The coal mining industry demands high physical and mental endurance from workers, as they must face exhausting work schedules, heavy activity loads, and high job demands. Previous research has examined factors such as shift work systems, workload, and work environment, but most were conducted separately and have not yet considered the specific context of mining or the role of external factors such as housing conditions. This study aims to analyze the influence of work schedules, work activities, and job demands on fatigue, with housing conditions as a moderating variable. This study uses a quantitative approach with a cross-sectional survey design. Respondents were heavy equipment operators at coal mining contractor companies in East Kalimantan. Of 243 workers surveyed, 213 respondents met the inclusion criteria and were analyzed. Data were collected through questionnaires based on a 1-5 Likert scale and analyzed using PLS-SEM. The research results show that work schedules and work activities have a significant effect on fatigue, while job demands do not show a significant direct relationship. Additionally, housing conditions were proven to significantly moderate the relationship between personal factors and job demands, where better living environments can reduce the negative impact of high demands. These findings emphasize the importance of work schedule management, effective activity planning, and improvement of housing facilities to reduce fatigue levels and enhance worker welfare in the coal mining industry.

Halal Logistic in Indonesian Culinary MSMEs: An Intersection Between Operational Performance and Sharia Law

2025-09-06T22:55:37+00:00

Halal logistics plays an important role in ensuring compliance with sharia law in Indonesia's culinary Micro, Small, and Medium Enterprises (MSMEs). Unlike previous research that generally examined halal logistics in large-scale industries, this study specifically focuses on the operational performance of culinary MSMEs, a sector that faces unique challenges in certification, traceability, and risk management. This research uses a quantitative approach to examine the mediating effects of halal certification, supply chain traceability, and halal risk management on operational performance. Data were collected from 292 culinary MSMEs across Indonesia through structured surveys and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The research results show that halal logistics practices significantly mediate the relationship between halal certification and operational performance (β = 0.379; p < 0.001), while supply chain traceability (β = 0.464; p < 0.001) and risk management (β = 0.325; p < 0.001) also have strong positive effects. This research model is able to explain 53.4% of the variation in operational performance (R² = 0.534), indicating moderate predictive power. These findings confirm the novelty of research in the culinary MSME sector and provide quantitative evidence that halal logistics can improve operational efficiency while maintaining sharia compliance. Practical recommendations are provided for policymakers and business practitioners to develop sustainable halal supply chains, thereby strengthening Indonesia's position in the global halal economy.