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Analisis Balanced Scorecard dalam Mengukur Kinerja Perusahaan: Studi pada PT. Anugerah Kartika Agro Cabang Gorontalo
No full textThe purpose of this study was to determine the performance of PT. Anugerah Kartika Agro Gorontalo Branch with a balanced scorecard approach and analysis. There are four perspectives in measuring performance, namely financial perspective, customers, internal business processes, and growth and learning. The research method used is a quantitative method using ratio analysis. The sample was determined by using purposive sampling technique. The data sources used are financial data, financial reports. Based on the results of data analysis and discussion, it is concluded that the performance of PT. Anugerah Kartika Agro Gorontalo Branch using a balanced scorecard approach is good and describes the level of achievement above the target standard. With the performance from a financial perspective seen from the liquidity ratio, solvency and profitability are good. Customer perspective performance shows good performance. With customer retention, customer acquisition and customer satisfaction, respectively. The performance of the internal business process perspective is good seen from the innovation process and after sales service. And the learning and growth perspective performance is also well measured from employee retention and employee productivity. so the overall performance balance is goo
Analisis Prediksi Financial Distress Menggunakan Pendekatan Model Altman dan Grover : (Studi pada Bank Muamalat Indonesia )
Get PDFThis study discusses the Altman and Grover models that lead to financial distress. The purpose of this study is to determine the extent of the two approaches between Grover and Altman in estimating the possibility of financial distress. The research study was conducted at Bank Muamalat by taking financial reports from 2015 to 2018. The research method used was descriptive quantitative using secondary data from the financial statements of PT. Bank Muamalat per quarter. The results of the study illustrate that with the Z-Score approach, Bank Muamalat can be predicted to experience financial distress in 2015, 2017 and 2018, this can happen, considering that the company\u27s net profit has dropped significantly due to pressure on the company\u27s main income account so that injections are needed. fresh funds from investors to continue their business. Another cause is the error of Bank Muamalat in carrying out a business strategy because it does not focus on corporate funding so that financing is problematic. As for using the G-Score approach which takes an indicator of the company\u27s ability to generate working capital, so that it can pay its obligations, shows a condition where Bank Muamalat has no potential for bankruptcy and is still categorized as healthy.
 
Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo
Get PDFThe National Zakat Agency (BAZNAS) of Gorontalo city was formed, to collect zakat and infaq / alms funds and distribute them according to the guidance of Al-Qur\u27an and Al-Hadith. This study aims to determine whether the application of zakat and infaq accounting by Gorontalo city BAZNAS has been applied based on the Statement of Financial Accounting Standards 109 of 2008. From the results of research conducted by direct observation, interviews, and documentation, it is found that not yet fully applying accounting for zakat, infaq and in accordance with the Statement of Financial Accounting Standards 109 of 2008, namely journal recording for non-halal funds that are recognized as an addition to infa funds. In addition, the report on changes in funds does not present reports on changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also does not really understand the accounting for zakat and alms in accordance with the Statement of Financial Accounting Standards 10
Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal
Get PDFThis study aims to determine the effect of work experience and accountability of internal auditors on the quality of internal audit. Supervision of regional government operations is carried out in stages starting from the Regency / City, Province to the Central level. The independent variables in this study are work experience and accountability. While the dependent variable in this study is the quality of internal audit. it is based on several literature studies and the results of previous studies, the results of this study indicate that work experience and accountability have a very strong role in determining the quality of internal audit, and if someone does the same work repeatedly or continuously, it will be faster and more professional in completing internal audits properly, This is because the auditor has truly understood the techniques or how to properly complete the audit and be careful in completing the audit as expected, therefore the auditor\u27s experience and internal auditor\u27s accountability in carrying out the audit can improve the quality of internal audit
Pengaruh Implementasi Total Quality Management Terhadap Kinerja Karyawan Pada PT. PLN (Persero) Cabang Gorontalo
No full textTujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui seberapa besar pengaruh Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survey. maka yang menjadi sampel pada penelitian ini adalah seluruh karyawan yang terkait dengan penerapan TQM sebanyak 40 orang yang meliputi keseluruhan bagian pelayanan dan administrasi, didalamnya melingkupi Keuangan dan Akuntansi, bagian yang membidangi transaksi energy listrik,bagian jaringan dan bagian pembangkitan pada PT.PLN Cabang Gorontalo. Hasil Penelitian menunjukkan bahwa Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) secara simultan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Sebesar 67,4%. , dan selebihan 32,6% dipengaruhi oleh variabel lain yang belum diteliti, misalnya kesatuan tujuan, kerjasama tim, obsesi yang tinggi terhadap kualitas, pendekatan ilmiah dalam pengambilan keputusan dan pemecahan masalah.Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui seberapa besar pengaruh Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survey. maka yang menjadi sampel pada penelitian ini adalah seluruh karyawan yang terkait dengan penerapan TQM sebanyak 40 orang yang meliputi keseluruhan bagian pelayanan dan administrasi, didalamnya melingkupi Keuangan dan Akuntansi, bagian yang membidangi transaksi energy listrik,bagian jaringan dan bagian pembangkitan pada PT.PLN Cabang Gorontalo. Hasil Penelitian menunjukkan bahwa Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) secara simultan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Sebesar 67,4%. , dan selebihan 32,6% dipengaruhi oleh variabel lain yang belum diteliti, misalnya kesatuan tujuan, kerjasama tim, obsesi yang tinggi terhadap kualitas, pendekatan ilmiah dalam pengambilan keputusan dan pemecahan masalah
Penerapan Standar Operasional Prosedur Terhadap Efektifitas Pelayanan Keuangan di IAIN Sultan Amai Gorontalo: -
Get PDFStandard Operating Procedure (SOP) is an instrument that contains the processes and procedures of an activity based on a standard that has been standardized. This study determined the effect of the application of standard operating procedures on the effectiveness of financial services, especially at IAIN Sultan Amai Gorontalo. This research used a quantitative approach, with data collection methods through tests, questionnaires, and interviews. Data analysis was conducted to test the effect of the tested variables, namely the application of SOP (X) to IAIN Sultan Amai Gorontalo financial services (Y). The results showed that the application of SOP conducted at IAIN Sultan Amai Gorontalo influenced financial services at IAIN Sultan Amai Gorontalo. In its implementation, the SOP implemented at IAIN Sultan Amai Gorontalo has made financial services easier and more directed.Standard Operating Procedure (SOP) is an instrument that contains the processes and procedures of an activity based on a standard that has been standardized. This study determined the effect of the application of standard operating procedures on the effectiveness of financial services, especially at IAIN Sultan Amai Gorontalo. This research used a quantitative approach, with data collection methods through tests, questionnaires, and interviews. Data analysis was conducted to test the effect of the tested variables, namely the application of SOP (X) to IAIN Sultan Amai Gorontalo financial services (Y). The results showed that the application of SOP conducted at IAIN Sultan Amai Gorontalo influenced financial services at IAIN Sultan Amai Gorontalo. In its implementation, the SOP implemented at IAIN Sultan Amai Gorontalo has made financial services easier and more directed
Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar
Get PDF The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfactio
Perilaku Konsumen pada Pasar Pendidikan di Perguruan Tinggi Agama Islam Gorontalo: ( Analisis Pendekatan Hukum Permintaan Ekonomi )
Get PDFEducation is a planned and systematic effort and has a purpose, in its journey there are many things that can influence the education market, the aggregate private demand for education is the level of one\u27s income, the level of education, the amount of costs to be incurred, the political situation. or policies regarding education, understanding and perceptions of the type or model of education delivery. The income level of parents / guardians, cost of education, job prospects and level of knowledge / information are the dominant factors in influencing the demand for educational services at IAIN Sultan Amai Gorontalo. The growth in the number of students is also strongly influenced by the availability of adequate learning facilities so that it will further strengthen consumer motivation, besides that the growth of the job market needs to be considered and synchronized between the strength of the curriculum and the needs of the world of work
Pengaruh Perubahan Nilai Tukar Rupiah Tengah US Dollar Terhadap Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia
Get PDFoai:ojs2.journal.iaingorontalo.ac.id:article/412Penelitian ini bertujuan untuk mengkaji pengaruh perubahan nilai tukar rupiah tengah US dollar terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia, tahun 2010 – 2015.Jenis penelitian adalah esploratif konfirmatif dengan alat analisis regresi sederhana pada data sekunder. Data yang digunakan adalah data time series periode bulan dari data perubahan nilai tukar rupiah tengah US Dollar dengan data perubahan Indeks Harga Saham Gabungan dari tahun 2010 – 2015. Pada penelitian ini ditemukan perubahan nilai tukar rupiah tengah US dollar berpengaruh positif terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia selama periode yang diteliti.Penelitian ini bertujuan untuk mengkaji pengaruh perubahan nilai tukar rupiah tengah US dollar terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia, tahun 2010 – 2015.Jenis penelitian adalah esploratif konfirmatif dengan alat analisis regresi sederhana pada data sekunder. Data yang digunakan adalah data time series periode bulan dari data perubahan nilai tukar rupiah tengah US Dollar dengan data perubahan Indeks Harga Saham Gabungan dari tahun 2010 – 2015. Pada penelitian ini ditemukan perubahan nilai tukar rupiah tengah US dollar berpengaruh positif terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia selama periode yang diteliti
Implementasi Keadilan dalam Pembangunan Ekonomi Islam
Get PDFPenelitian ini dilatar belakangi adanya ketimpangan pendapatan yang berujung pada rendahnya kesejahteraan masyarakat. Tujuan penulisan untuk membuktikan implementasi keadilan dalam pembangunan ekonomi. Dengan menggunakan metode kualitatif dengan pendekatan literatur review yang di ambil dari beberapa referensi terkait, berupa jurnal maupun kitab-kitab klasik. Hasil dari kajian menjelaskan pembangunan ekonomi menurut ekonomi Islam, bukan sekedar terkait dengan peningkatan terhadap barang dan jasa. Islam tidak melihat pertumbuhan kekayaan sebagai sesuatu yang terpisah dengan cara distribusinya (pemerataan) dan tuntutan realisasi keadilan. Perkembangan ekonomi yang ideal akan mampu terwujud dengan optimal dan memiliki dampak terhadap pemerataan ekonomi jika tidak hanya dibutuhkan suatu pertumbuhan tetapi juga dibarengi dengan pemerataan. Dengan pemerataan perkembangan ekonomi yang adil akan meningkatkan kesejahteraan masyarakat