Efisiensi Investasi dan Optimalisasi Aset Tetap pada Institusi Pendidikan

Fanny Anggraeni, Catur Sasongko

Abstract


This research discussed about the investment efficiency and optimization of fixed asset in X University. This research aims to answer the research questions regarding the efficiency of fixed asset investment conducted by X University and how to optimize fixed asset investment carried out by X University. Performance theory is used in this research. This research is a case study with a sequential mixed-method approach. Researchers use primary data in the form of interviews with related parts, and secondary data in the form of data regarding costs related to fixed asset investment. Data analysis is done by analyzing content.
The results indicate that fixed asset investment carried out by University X is not yet efficient. The results of the interview also support these findings. This research is expected to help X University to optimize their fixed assets so that their investments become efficient.


Keywords


Educational institution; Investment efficiency; Optimization of fixed assets; Overinvestment

Full Text:

PDF

References


Barzelay, M. (1993). The single case study as intellectually ambitious inquiry. Journal of Public Administration Research and Theory, 3(3), 305–318.

Christine, D., & Yanti, N. D. (2017). Pengaruh Kualitas Laporan Keuangan dan Debt Maturity Terhadap Efisiensi Investasi.

Ellet, W. (2007). The case study handbook how to read discuss and write persuasively cases-Harvard Business School Press (2007) - William Ellet.

Elo, S., & Kyngäs, H. (2008). The qualitative content analysis process. Journal of Advanced Nursing, 62(1), 107–115.

Gerring, J. (2004). What is a case study and what is it good for? American Political Science Review, 98(2), 341–354.

Ivankova, N. V, Creswell, J. W., & Stick, S. L. (2006). Using mixed-methods sequential explanatory design: From theory to practice. Field Methods, 18(1), 3–20.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2018). Intermediate Accounting IFRS Edition.

Longhurst, R. (2003). Semi-structured interviews and focus groups. Key Methods in Geography, 3, 143–156.

Mahsun, M. (2006). Pengukuran Kinerja Sektor Publik Edisi Pertama. Cetakan Pertama. Yogyakarta: Penerbit Fakultas Ekonomi Universitas Gadjah Mada.

Moleong, L. J. (2000). Metodologi Penelitian Kualitatif, cet. XI. Bandung: PT Remaja Rosdakarya.

Nasution, S. (1996). Metode Penelitian Naturalistik Kualitatif Tarsito. Bandung.

Nurwa, R. A., & Purwanto, A. (2015). PENGARUH KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN RISIKO LITIGASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2012).

Rahmawati, A., & Harto, P. (2014). Analisis pengaruh kualitas pelaporan keuangan dan maturitas utang terhadap efisiensi investasi. Fakultas Ekonomika dan Bisnis.

Sakti, A. M., & Septiani, A. (2015). Pengaruh Kualitas Pelaporan Keuangan dan Jatuh Tempo Utang Terhadap Efisiensi Investasi. Fakultas Ekonomika dan Bisnis.

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.

Shauki, E. . (2018a). Research Instruments in Case Study and the Role of Researcher.

Shauki, E. R. (2018b). Qualitative and Mixed-Method Research Analysis.

Sonnentag, S., & Frese, M. (2002). Performance concepts and performance theory. Psychological Management of Individual Performance, 23(1), 3–25.

Tandelilin, E. (2010). Portofolio dan Investasi: Teori dan aplikasi. Kanisius.

Tellis, W. M. (1997). Introduction to case study. The Qualitative Report, 3(2), 1–14.

Zainal, Z. (2007). Case study as a research method. Jurnal Kemanusiaan, 5(1).




DOI: https://doi.org/10.17509/jpak.v7i2.17025

Refbacks

  • There are currently no refbacks.


Creative Commons License

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats