Firman Pribadi

Bio: Firman Pribadi is an academic researcher from Muhammadiyah University of Yogyakarta. The author has contributed to research in topics: Activity-based costing & Unit cost. The author has an hindex of 3, co-authored 13 publications receiving 17 citations. Previous affiliations of Firman Pribadi include Gadjah Mada University.

Implementation of Green Banking and Financial Performance on Commercial Banks in Indonesia

Abstract: There is a global concern over climate change issues. The banking sector is expected to join the initiatives in solving environmental issues, even though banking sectors have no direct contribution to environmental damage. Banking commitment to environmental issues is required. The banking sector should have a responsibility for monitoring and managing the impacts of the ecological effects as the result of their business activities. The advantages of green banking implementation are that bank can avoid the use of paper by utilizing online transaction for their daily operation such as internet banking, SMS banking, and ATM. This will bring in the paperless operation into the banks, which in turn will reduce the logging of the forest. Banks also can develop an environmentally friendly lending policy for their business activities. This research aims to determine the impact of green banking daily operation, green banking policy (GBP), capital adequacy, non-performing loan (NPL), bank efficiency, and bank liquidity on bank profitability. The sample of this research is the Indonesian banking sector during the period 2012–2016. The results showed that green banking daily operation, capital adequacy, and bank liquidity have a positive effect on bank profitability. GBP and bank efficiency negatively affect bank profitability, while the NPL did not have a significant impact on banks’ profitability.

Analysis of the Cost-Effectiveness of Antidiabetic Drugs Among Self Paid Participant of the Indonesia National Security Service (NSS) with Type 2 Diabetes Mellitus

Abstract: Copyright © 2018 Phcog.Net. This is an openaccess article distributed under the terms of the Creative Commons Attribution 4.0 International license. Cite this article : Pribadi F, Permana I. Analysis of the Cost-Effectiveness of Antidiabetic Drugs among Self Paid Participant of the Indonesia National Security Service (NSS) With Type 2 Diabetes Mellitus. Int J Med Public Health. 2018;8(3):108-1

Market and Financial Analysis of General Islamic D-Class Hospital Establishment in Karangmojo Gunungkidul

Abstract: This study aims to analyze the market potential and financial feasibility of the General Islamic D-class Hospital establishment with a capacity of 100 beds in Karangmojo Gunungkidul. This was a quantitative descriptive design with a feasibility study approach. The research was conducted in Karangmojo Subdistrict, Gunungkidul. The data used are primary data through filling in questionnaires, then secondary data from the health department of Gunungkidul Regency. The results of market analysis showed that there were problems with hospital services faced by respondents in the form of slow service (33%), 39% of respondents felt doctors were lacking in providing explanations or education, most (96.76%) residents of Gunungkidul Regency were Moslems, The expectation of the community in the form of Islamic services is quite large (31%), it will be answered by professional and Islamic Islamic hospital services. The financial analysis obtained a value of 1) NPV = Rp.9,983,868,526.00; 2) IRR = 12.88%; 3) PI = 1.3193 times; 4) PP = 8 years 4 months; and ARR = 10.49%. Based on these results it can be concluded that In Karangmojo sub-district, Gunungkidul Regency, an Islamic hospital with 100 beds is feasible to be established from a review of the market and financial aspects.

Merton model as predictor of failure probability of public banks in Indonesia

Abstract: This research attempts to use Black-Schole-Merton (BSM) model based on market approach to predict default probability of publishing bank in Indonesia. This is done by using stock prices and financial report. In this effort, this study estimates the neutral risk and default probability for the publish bank. The result showed that option model can predict default status more with accurate event long before default information was published for public. It can be studied from the case of Bank Century that has been imposed as a failure bank, in which it is known as bailout bank by the Indonesian government. The model does not only provide the ordinal ranking for the bank sample but also the good early warning prediction for the public. The probability estimation based on the option model can be an innovative model to measure and manage credit risk on the future for predicting probability default in Indonesia.

Analysis Unit Cost In Mild Head Injury Patient With Activity Based Costing Method At The Hopital In Yogyakarta

Abstract: Background: The system used by the government to payment of tariff claim to hospital is by using INA-CBG’s system ( Indonesian Case Based Groups ). The implementation of INA-CBG’s system by the government make hospitals need to analyze expenditure cost in patient treatment, and take effort to effectively reduce cost expended, one of those is by using clinical pathway. Panembahan Senopati Bantul hospital has never conducted a cost evaluation based on clinical pathway for mild head injury, only in the case of appendicitis has been evaluated based on clinical pathway and compared with INA-CBG tariff obtained positive difference, the costs incurred by Hospitals are lower compared to INA-CBG "s tariff claims. One of the cost calculations in the hospital, by using analysis of unit cost. Research Objective: To analyzed the unit cost in mild head injury patient with Activity Based Costing method in Panembahan Senopati Bantul hospital. Method : This research did in Panembahan Senopati Bantul hospital. This research was kind of quantitative descriptive research . The subject of this research is chief financial officer, Surgical Specialist, Head of Ward Melati, pharmacy officer, medic record officer and mild head injury patient. Data analysis method used was Activity-Based Costing (ABC). Result : Unit cost calculation on inpatients with head injury diagnosis by Activity Based Costing method at Panembahan Senopati Bantul hospital obtained total cost as much Rp.2,301,989.30. Unit cost with ABC method got difference between unit cost with real cost according to policy applied in RSUD Panembahan Senopati Bantul with difference of cost equal to Rp. 84.357,70. Unit cost with ABC method got difference between unit cost with INA CBG’s tariff which set by the government with difference of cost equal to Rp.146.810,70. Conclusion: Unit cost in mild head injury patients with ABC method in Panembahan Senopati Bantul hospital obtained lower cost than the real cost and INA CBG's tariff. Keywords : Activity-Based Costing (ABC), Unit Cost , Mild head injury

Comparison of Real Cost Versus the Indonesian Case Base Groups (INA-CBGs) Tariff Rates Among Patients of High- Incidence Cancers Under the National Health Insurance Scheme

Abstract: Background: The national health insurance of Indonesia has implemented the Indonesian Case Base Groups (INA-CBGs) tariff rates for healthcare payment. However, there is still problem of difference between the real cost of healthcare and the INA-CBGs tariff rates. This study aimed to evaluate the real cost of healthcare in comparison with the INA-CBG’s tariff rates and to analyze factors associating with the real cost. The study focus on healthcare cost of non-chemotherapy expenditure among patients of high-incidence cancers having chemotherapy covered by the national health insurance. Methods: The study was conducted from the perspective of healthcare provider. Costs data was obtained from hospital billing of Sanglah hospital, a referral hospital in Bali Provincein the period of January – July 2014. The data involved 383, 161, and 152 of in-patient breast cancer cases, cervical cancer cases, and nasopharyngeal cancer cases, respectively. Descriptive statistic was used to analyze patients characteristics, one sample t-test was used to analyze the mean difference of healthcare cost based on real cost and INA-CBG’s tariff rates, and finally, bivariate analysis was used to examine relationship between patients’ characteristics and the real cost. Results: The study shows there were significant differences of non-chemotherapy expenditures based on the real cost and INA-CBG’s tariff rates, in which the costs were lower for the real cost. Factors which significantly associated with the real cost were number of procedure, type of hospitalized room, and length of stay. Conclusions: The study supports the necessary of evaluation of the INA-CBG’s tariff rates to adjust to the real healthcare expenditure. On the other hand, the hospital needs to evaluate the service quality of patient treatment by optimizing budget allocated by the health insurance.

Cost calculation of dental service at Pratama Clinic using Activity-based Costing method in Padang, West Sumatera, Indonesia

Abstract: Aim: Indonesian health-care system evolution is attributed to billing and insurance of the health service, especially on basic dental service through capitation payment. Administrative cost estimation is important to equalize the allocation of health insurance expenditure spread over the dental clinic in Indonesia. The aim of this study was to calculate unit cost value at urban and suburban dental services at Pratama Clinic at Padang, West Sumatera, Indonesia. Materials and Methods: Two dental services at Pratama clinics at urban and suburban areas selected by random sampling. Unit cost patient day was applied by Activity-Based Costing method. Statistical analysis: The cost was calculated by using computerized Microsoft Excel analysis. Results: Suburban dental service Pratama Clinic has higher activity driver value than urban counterpart, but there is no significant difference between resource driver at urban and suburban dental service Pratama Clinic. The unit cost calculation of dental service at urban and suburban Pratama Clinic is US$5.26 and US$5.36, respectively. Conclusion: These findings outline that unit cost value at suburban is higher than urban dental service Pratama Clinic. So, these usefull to provide the basic information regarding the government to implement the equal and efficient health-care expenditure, particularly on each area in Indonesia.

Pengaruh car, npf, bopo dan fdr terhadap profitabilitas bank umum syariah

Abstract: Penelitian ini dilakukan untuk menguji pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasional/Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR), terhadap profitabilitas yang diproksikan dengan Return On Asset (ROA). Teknik sampling yang digunakan adalah purposive sampling. Diperoleh jumlah sampel sebanyak 3 Bank Umum Syariah. Teknik analisis data yang digunakan adalah regresi linier berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji keberartian pengaruh secara bersama-sama dengan tingkat signifikansi 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal. Berdasarkan uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hal ini menunjukkan data yang tersedia telah memenuhi syarat menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel CAR berpengaruh positif tetapi tidak signifikan terhadap ROA, variabel NPF dan FDR memiliki pengaruh negatif dan tidak signifikan terhadap ROA. Sementara variabel BOPO berpengaruh negatif dan signifikan terhadap ROA. Kemampuan prediksi dari keempat variabel independen terhadap ROA adalah sebesar 38,5% yang ditunjukkan dari besarnya Adjusted ��, sisanya sebesar 61,5 % dijelaskan oleh variabel lainnya di luar model penelitian. Kata Kunci : Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasional/Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR)