<p>Penelitian ini dilakukan pada Rumah Sakit yang berada di Kota Lubuklinggau dan kabupaten Musi Rawas. Tujuan dari penelitian ini untuk mengalisis pengaruh Good Corporate Governance dalam meningkatkan   Kinerja Rumah Sakit  di Kota Lubuklinggau dan Kabupaten Musi Rawas dengan Pendekatan Balanced Scorecard Variabel dependen dalam penelitian ini adalah Kinerja berbasis balanced scorecard (Y). Variabel bebas dalam penelitian ini adalah prinsip-prinsip Good Corporate Governance yang terdiri dari 5 (lima) prinsip  yaitu <em>transparansi</em> (X₁), <em>akuntabilitas</em> (X₂), <em>responsibilitas </em>(X₃), <em>independensi</em> (X₄) dan kewajaran (X₅).  Objek penelitian yaitu pada Rumah Sakit Umum Daerah ( RSUD) Sobirin dan Rumah sakit Siti Aisyah.Teknik analisis data yang digunakan dalam penelitian ini secara statistik mengunakan analisis regresi linier berganda dan analisis koefisien determinasi R²(R Square) atau koefisien determinasi yang digunakan untuk mengetahui seberapa besar prosentase sumbangan pengaruh variabel independen secara bersama-sama terhadap variabel dependen. Uji  F digunakan untuk menguji pengaruh variabel independen secara bersama-sama terhadap variabel dependen dan Uji t digunakan untuk menguji pengaruh variabel independen secara parsial terhadap variabel dependen.  Pengujian hipotesis dengan menggunakan regresi linear berganda melalui komputer program SPSS Versi 20. Berdasarkan hasil penelitian, penerapan  prinsip-prinsip Good Corporate Governance berpengaruh positif  signifikan terhadap kinerja dengan pendekatan Balanced Scorecard pada Rumah Sakit Sobirin dan Rumah Sakit Siti Aisyah baik secara parsial maupun simultan.</p><em>Kata Kunci; Good Corporate Governance, Balanced Scorecard, Kinerja </em>

<span style="font-size: 9pt; font-family: 'Calisto MT', serif;">The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This study uses data collection method by observation and documentation. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 &lt; 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 &lt; 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.</span><span style="font-size: 9.0pt; font-family: 'Calisto MT',serif; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;"><!--[if !supportMisalignedRows]--> </span><table class="MsoNormalTable" style="width: 466.1pt; border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;" width="0" border="1" cellspacing="0" cellpadding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td style="width: 11.0cm; border-top: double windowtext 1.5pt; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: none; mso-border-top-alt: double windowtext 1.5pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" width="621"><p class="MsoNormal" style="margin-top: 6.0pt;"><strong><span style="font-family: 'Calisto MT',serif; color: black; mso-bidi-font-style: italic;">ABSTRACT </span></strong><span style="font-size: 9.0pt; font-family: 'Calisto MT',serif;">(10 PT)</span></p></td><!--[if !supportMisalignedRows]--><td style="border: none;" width="0"><p class="MsoNormal"> </p></td><!--[endif]--></tr><tr style="mso-yfti-irow: 1; height: 63.4pt;"><td style="width: 11.0cm; border: none; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 63.4pt;" rowspan="2" valign="top" width="621"><p class="MsoNormal" style="margin-top: 6.0pt; text-align: justify;"><span style="font-size: 9.0pt; font-family: 'Calisto MT',serif; color: black; mso-bidi-font-style: italic;">The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This study uses data collection method by observation and documentation. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 &lt; 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 &lt; 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.</span></p></td><!--[if !supportMisalignedRows]--><td style="height: 63.4pt; border: none;" width="0" height="85"> </td><!--[endif]--></tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes; height: 61.55pt;"><td style="height: 61.55pt; border: none;" width="0" height="82"> </td><!--[endif]--></tr></tbody></table>

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

The hospital operational activities, medical supplies have the most frequent usage. To support medical supplies management that is effective and efficient, the management needs accounting information system of inventory that is more actual and adequate. The purpose of this research is to found accounting information system of inventory in AR Bunda Hospital. This method of research is a qualitative study by using descriptive approach. The sources of the data are primary data and secondary data. There are three ways in technique for collecting the data, namely observation, interview, and documentation. The result of the study found that accounting information system of inventory in AR Bunda Hospital are going well, but the are some weakness such as medical supplies procedure, multiply task head of pharmacy installation, the lack of some documents/form and the accounting records to support accounting informaton system of inventory.