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Analysis of Company Performance Assessment Using the Balanced Scorecard
No full textPerformance is a description of the level of achievement of the implementation of a policy in realizing the goals, objectives, mission and vision of the organization contained in the work plan of an organization. Performance measurement is the periodic determination of the operational effectiveness of an organization, part of the organization and its personnel, based on predetermined goals, standards and criteria. Balanced Scorecard is an alternative method used by companies to manage company performance more comprehensively, not only limited to financial performance, but extends to non-financial performance, such as customer perspective, internal business processes, and learning and growth. This study aims to identify the company's performance appraisal with a balanced scorecard whose data were obtained from related journals in 1999–2022. The population in this study is an article on the company's performance appraisal with a balanced scorecard in the years 1099-2022 which was published on Scopus. Based on the Inclusion and Exclusion Criteria, the number of samples in this study was 18 articles. The method used in this study is a systematic mapping study (SMS). SMS is rooted in the study literature review (SLR). The SLR method is used to identify, review, evaluate, and interpret all available research with topic areas of interest to phenomena, with specific relevant research questions. With the use of the SLR method, a systematic review and identification of journals can be carried out, which in each process follows the steps or protocols that have been set. The results show that from 18 research articles that have been systematically mapped, researchers classify articles based on the research method approach with the topics discussed, namely: Balanced Scorecard with a research focus Balanced Scorecard is used to get a complete understanding of company performance (in terms of financial perspective, customer perspective, internal business processes, learning and growth) with its competitors. While the dominant method used in research on corporate performance appraisal with the balanced scorecard is the qualitative method
Analisis Penerapan Pendekatan Audit Jarak Jauh Dampak dari Pandemi Covid-19 (Studi Kasus : Inspektorat Jenderal Kementerian Kesehatan RI)
Get PDFThe Covid-19 pandemic has greatly impacted many aspects, including how the audit works at the Inspectorate General of the Indonesian Ministry of Health. With various kinds of restrictions ranging from travel restrictions and interaction restrictions, it becomes an obstacle for internal audit activities to be carried out directly. Therefore the Inspectorate General needs alternative procedures or ways of conducting audit activities, namely by using a remote audit approach. This study aims to obtain references to develop guidelines for implementing the remote audit approach during a pandemic and under normal conditions while still paying attention to audit quality. In this study analyze the resources owned and alternative ways of conducting audits using a remote audit approach. The research method used is descriptive qualitative with data sources derived from interviews with employees and officials within the Inspectorate. The results of the study show that there are different ways at each stage of the audit that require information technology assistance and the development of data analytics processes in its implementation as well as several things that need to be considered in developing a strategy for implementing the remote audit approach, spesifically the readiness of human resources, adequate information technology, budget available, as well as compensation that can be given to the auditor in terms of carrying out this remote audit
Analisis Penilaian Persediaan Barang Dagang Pada Rozan Mini Market & Percetakan Sesuai Sak Etap
Get PDFInventory is one of the current assets that must be managed properly, especially for companies that have merchandise inventory. The purpose of this study was to determine the application of methods based on and assessment of goods according to ETAP CHAPTER 11 which are suitable for Rozan Mini Market & Printing. The data analysis technique with the inventory system used is the Perpetual System and the Inventory Method used is the FIFO Method and the Average Method. The types and sources of data used are primary data and secondary data. The conclusion obtained from the research that has been carried out is that Rozan Mini Market & printing in recording inventory has not yet Financial Accounting Standards for Public Accountability Entities (SAK ETAP) CHAPTER 11 and the application of Rozan Mini Market & printing applies a perpetual system, and the method used is the FIFO method, because the HPP according to the FIFO method tends to be smaller than the Average metho
Analisis Kinerja Keuangan Perusahaan Terhadap Harga Saham
Get PDFThis study aims to examine the relationship between financial statement analysis consisting of Return On Assets, Current Ratio, Net Profit Margin, Earning Per Share, Current Ratio, and Leverage on stock prices. The population used in this study are all non-financial companies listed on the Stock Exchange. Indonesian securities during the 2016-2019 period, amounting to 1546 compiled from financial statements and OSIRIS. This study uses multiple linear regression for analysis techniques with STATA 14.0 software. The results showed that return on assets and Earnings Per Share had a positive and significant effect on stock prices
Adopsi E-commerce pada UMKM selama Masa Krisis: dengan Peran Mediator Kapabilitas Dinamis
Get PDFThis study aims to investigate the effect of e-commerce adoption on cultural SMEs’ performance during the pandemic. While the e-commerce market is now highly developed in Indonesia, most global companies are focusing on bigger markets like Indonesia so every business in Indonesia is adapting their own business model to survive. Considering that this pandemic does not look at layers of society, the demand for agility to adapt does not only 'apply' to large-scale businesses but all sectors, including the SMEs. As the pandemic hits all types of organizations, this study also believes that SMEs’ dynamic capabilities would moderate the effect of e-commerce adoption on cultural SMEs’ performance. Furthermore, this study aims to examine the moderating effect of dynamic capabilities among cultural SMEs as an important dimension of business ability to deal with rapid environmental changes in the midst of a crisis. Quantitative data analysis was used to investigate research data. Questionnaires were distributed to 120 SMEs owners in the areas of Temanggung, Magelang, Yogyakarta and Solo in the cultural field. SPSS was used to analyze the relationship between variables. Result shows that the e-commerce adoption effect on business operations proved to affect cultural SMEs’ financial performance significantly. But, the influence of e-commerce adoption on marketing is not proven to significantly affect the financial performance of cultural SMEs. Meanwhile, dynamic capabilities construct was also proved to strengthen the effect of e-commerce adoption on business operations on cultural SMEs’ financial performance
Modernisasi Teknologi Informasi dan SAP Pada Laporan Keuangan Di Moderasi Kapasitas SDM
Get PDFThis study aims to examine the moderation of HR capacity towards information technology modernization, and SAP with government financial reports. The study population was all civil servants/non civil servants with bachelor's degrees (S1) in all majors who worked in each SKPD. Researchers used a sampling technique in the form of nonprobability sampling by means of convenience sampling and obtained a sample of 72 respondents. This type of research is quantitative research with primary data using a questionnaire as data collection material. This study uses the SmartPLS 3.0 analysis tool. The results of the research show that (1) IT modernization has no effect on the results of financial reports; (2) government accounting standards (SAP) affect the results of financial reports; (3) HR capacity strengthens the positive effect of IT modernization on financial reporting results; and (4) HR capacity strengthens the positive influence of SAP on financial reporting results
FAKTOR PENENTU TERBENTUKNYA BUDAYA KERJA INOVATIF (STUDI PADA POLITEKNIK HARAPAN BERSAMA)
Get PDFEducational institutions are institutions that provide services to consumers in the form of services, the results of which are not visible, such as manufacturing companies that can produce products that are visible when delivered to the public. Educational institutions in order to keep abreast of changing times, educational institutions are required to innovate. This research was conducted at the Polytechnic Harapan Bersama with a total of 225 respondents. Statistical analysis test performed with the PLS test with a SmartPLS 3.0. The existence of leadership transformation influences innovative work culture successfully mediated in part by work autonomy because without going through work autonomy there. Without going through work autonomy, there is leadership transformation that influences existing innovative culture, astests. Supportive management failed to become a mediating variable because supportive management has no effect on innovative work culture as evidenced by the statistical tests conducte
The Role of Government, Financial Literacy and Inclusion on MSME Finacial Performance
Get PDFFinancial literacy is the community's knowledge, beliefs, and skills to have basic economic concepts to run a business. Financial literacy must be accompanied by financial inclusion in the use of technology and financial facilities for the community. In running their business, MSMEs must know financial literacy and inclusion. The government fully supported MSMEs in Indonesia after the pandemic and experienced a decline in economic activity. This research was conducted to see how the influence of financial literacy, financial inclusion, and government support on the performance of MSMEs. The method is carried out with a literature review of 8 studies related to the performance of MSMEs. The qualitative descriptive process is carried out with different types of sampling. Of the eight studies conducted, it is illustrated that financial literacy and inclusion significantly affect the performance of an MSME. The government in every region in Indonesia always supports the progress of an MSME. However, knowledge about financial literacy and inclusion has been unevenly distributed in Indonesia. Human resource improvement must also be carried out on MSMEs so that the performance of MSMEs can be evenly distributed throughout Indonesia.
 
Pengaruh Free Cash Flow dan Financial Distress Terhadap Manajemen Laba pada Perusahaan Infrastruktur, Utilitas, dan Transportasi Terdaftar Di Bursa Efek Indonesia
Get PDFFinancial reports that show company profits and performance are profit and loss reports that are useful for stakeholders and investors to use in considering and estimating an investment or even in making contracts and estimating the viability of a company. Earnings management is one way that can be done. Manager intervention to carry out earnings management by increasing or decreasing profits to achieve a certain profit level to benefit himself or the company. This study aims to determine the effect of free cash flow and financial distress on earnings management. The sample for this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The total sample used was 29 companies with 87 observational data obtained. The sampling technique used was the purposive sampling method and testing was carried out with the help of Eviews software. The research results from the data used, for the classic assumption test, have passed the test and have met the established criteria. The results of the F test show that the earnings management variable is influenced simultaneously by the free cash flow and financial distress variables. The results of the t-test show that free cash flow and financial distress have a significant value on earnings management. This study concludes that free cash flow and financial distress have a positive effect on earnings management
Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak Pada UU No. 7 Tahun 2021
No full textThis study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry