BibTex Citation Data :
@article{JBS14465, author = {Dwi Laksono}, title = {ANALISIS PENGARUH PENGELOLAAN MODAL KERJA AGRESIF DAN KONSERVATIF TERHADAP PENDAPATAN RUMAH SAKIT}, journal = {JURNAL BISNIS STRATEGI}, volume = {19}, number = {2}, year = {2017}, keywords = {working capital management, agresive-conservative, hospital earnings.}, abstract = { The short term asset and liability management like that working capital management have the important role to increase return and control the company risk. The hospital can adopt of working capital policy through aggressive-conservative management or both them seen in ratio of circulating assets to totalizing asset or in the form of defrayal policy in the form of ratio of current liabilities to high total liabilities. This research aim to know the conservative and aggresive working capital management influence to earnings measured from ROA and ROE hospital. Research conducted by using Data of BLU Hospital Balance and Activity Report in 2007 and 2008 get data from Result of Observing and Assessment of Governmental Hospital Financial Accounting System (PARSI) of per 31 December 2008 published by Health Departmental in 2008. Study technique use 2 technique that is descriptive analysis and multivariate analyse. Descriptive analysis used the statistic descriptive and multivarite analyse used the linear regression statistic. Result of the research find : 1) Increasing aggresive hospital in invesment have an signifikan effect to decreasing of hospital reveneu that measured by ROA, 2) Working capital management which increasing aggresive in invesment do not have an signifikan effect to increasing of hospital reveneu measured by ROE, 3) Aggresive progressively hospital in defrayal with the increasing of hospital acceptance measured by ROA, 4) Aggresive hospital in defrayal with the increasing of hospital acceptance measured from ROA. }, issn = {2580-1171}, pages = {149--165} doi = {10.14710/jbs.19.2.149-165}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14465} }
Refworks Citation Data :
The short term asset and liability management like that working capital management have the important role to increase return and control the company risk. The hospital can adopt of working capital policy through aggressive-conservative management or both them seen in ratio of circulating assets to totalizing asset or in the form of defrayal policy in the form of ratio of current liabilities to high total liabilities. This research aim to know the conservative and aggresive working capital management influence to earnings measured from ROA and ROE hospital.
Research conducted by using Data of BLU Hospital Balance and Activity Report in 2007 and 2008 get data from Result of Observing and Assessment of Governmental Hospital Financial Accounting System (PARSI) of per 31 December 2008 published by Health Departmental in 2008. Study technique use 2 technique that is descriptive analysis and multivariate analyse. Descriptive analysis used the statistic descriptive and multivarite analyse used the linear regression statistic.
Result of the research find : 1) Increasing aggresive hospital in invesment have an signifikan effect to decreasing of hospital reveneu that measured by ROA, 2) Working capital management which increasing aggresive in invesment do not have an signifikan effect to increasing of hospital reveneu measured by ROE, 3) Aggresive progressively hospital in defrayal with the increasing of hospital acceptance measured by ROA, 4) Aggresive hospital in defrayal with the increasing of hospital acceptance measured from ROA.
Article Metrics:
Last update:
Last update: 2025-04-24 01:46:03
Author(s) Rights
In order for Diponegoro International Journal of Business (DIJB) to publish and disseminate research articles, we need publishing rights (transferred from author(s) to publisher). This is determined by a publishing agreement between the author(s) and DIJB. This agreement deals with the transfer or license of the copyright of publishing to DIJB, while authors still retain significant rights to use and share their own published articles. DIJB supports the need for authors to share, disseminate and maximize the impact of their research and these rights, in any databases.
As an author, you have rights to a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in DIJB has wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including:
use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees; use for internal training by the author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, (but it should follow the open-access license of Creative Common CC-by-SA License).
Authors/readers/third parties can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (the name of the creator and attribution parties (authors detail information), a copyright notice, an open-access license notice, a disclaimer notice, and a link to the material) and provide a link to the license.
Authors/readers/third parties can read, print and download, redistribute or republish the article (e.g. display in a repository), translate the article, download for text and data mining purposes, re-use portions or extracts from the article in other works, sell or re-use for commercial purposes, remix, transform, or build upon the material, they must distribute their contributions under the same license as the original Creative Commons Attribution-ShareAlike (CC BY-SA).
Copyright Transfer Agreement for Publishing (Publishing Right)
The authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright for publishing (publishing right) of the article shall be assigned/transferred to the Department of Management, Faculty of Economics and Business, Universitas Diponegoro as the publisher of DIJB.
Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement for Publishing (CTAP)'. An e-mail will be sent to the Corresponding Author confirming receipt of the manuscript together with a CTAP form by the online version of this agreement.
DIJB, the publisher, and the editorial board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in DIJB are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright for publishing (CTAP), our journal Author(s) retain (or are granted back) significant scholarly rights as mentioned before.
The Copyright Transfer Agreement for Publishing (CTAP) Form can be downloaded here
View statistics This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.