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All Journal MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Tartiani, Yuni Astuti Tri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Perancangan Pengukuran Kinerja di PT Sayuran Siap Saji dengan Pendekatan Balanced Scorecard Tartiani, Yuni Astuti Tri; Sumarwan, Ujang; Sahara, -
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Vol. 14 No. 1 (2019): Manajemen IKM
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.767 KB) | DOI: 10.29244/mikm.14.1.35-43

Abstract

PT Sayuran Siap Saji is one of the fresh cut vegetable supplier companies that are developing. In maintaining existence as a result of increasingly fierce business competition, PT X needs to continue to improve its performance. The objectives of the research were to built performance measurement at PT Sayuran Siap Saji using Balanced Scorecard (BSC). BSC is a management tool in measuring performance comprehensively. This research used descriptive techniques through case studies. Determination of resource persons is done by purposive sampling method, namely five experts from the management of PT Sayuran Siap Saji. The data was collected through in-depth interview techniques, structured interviews using questionnaires and literature study. There were four perspectives that became variables in this research, which were financial perspective, customer perspective, internal business process perspective and growth and learning perspective. Analytic Hierarchy Process (AHP) was used to determined the perspective priority and strategic objectives of Balanced Scorecard. The result showed that in the customer perspective, four strategic objectives were identified and five strategic objectives for each of financial perspectives, internal business process perspectives and learning and growth perspectives were identified. In the customer perspective, enhancement of satisfaction and trust from customers shows the highest contribution, meanwhile in the financial perspective, fulfill the requirements to the supplier shows the highest contribution. In the growth and learning perspective, enhancement of the capabilities and the development of the human resources  shows the highest contribution, and in the internal business process perspective, product and production process in accordance with the standards shows the highest contribution to the companies performance. This means that the four strategic objectives of each perspective that have the highest contribution are the basis for determining targets and better strategic initiatives for companies in maintaining and improving their performance
Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm: Job Order Costing Method Application for Production Costs at J'Rami Farm SMEs Salsabila, Difa; Dewi, Anggita Fitriana; Yudyanto, Rizqa Syahirah; Tartiani, Yuni Astuti Tri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.995

Abstract

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Graha Bumi Hijau Setiawan, Deni; Tartiani, Yuni Astuti Tri
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.457

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi kerja dan disiplin kerja terhadap kinerja PT Graha Bumi Hijau. Penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian yaitu seluruh karyawan yang bekerja di PT Graha Bumi Hijau dengan total 140 karyawan, Adapun sampel penelitian yaitu 108 responden yang terdiri dari total seluruh karyawan kontrak. Sumber data primer yang diperoleh secara langsung yaitu melalui wawancara dan penyebaran kuesioner. Sementara data sekunder diperoleh melalui studi pustaka. Alat analisis yang digunakan dalam penelitian adalah regresi berganda yang diolah menggunakan program Statistical Product and Service Solution (SPSS). Berdasarkan hasil penelitian secara parsial variabel motivasi kerja dan disiplin kerja memiliki pengaruh signifikan terhadap kinerja. Hasil penelitian berdasarkan pengujian koefisien determinasi dengan nilai sebesar 71,1%. Hal tersebut berarti sebesar 71,1% dari kinerja karyawan dapat dijelaskan oleh variabel motivasi kerja dan disiplin kerja, sedangkan 28,9% sisanya dipengaruhi oleh variabel lain.
Analisis Proses Produksi dan Perhitungan Harga Pokok Produksi pada UKM Batagor ESQ Khairunnisa, Firda; Salsabila, Shafa; Simangunsong, Levia Eclesia; Tartiani, Yuni Astuti Tri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.79

Abstract

The owner of the Small and Medium Enterprises (SMEs) Batagor ESQ is located in Bogor, in the implementation of financial records still needs help. One of the impacts of SMEs that have financial records is that they can know and control the expected level of business profits. In accordance with the name of the business, this SME carries out activities to produce and sell battery products. The purpose of this study is to analyze the production process and calculate the cost of production of Batagor ESQ SMEs. The research was carried out through interviews with the owners to get clear information. In addition, this research was also carried out by surveying the Batagor ESQ SMEs. The results of the research on the calculation of the Cost of Production (HPP) were obtained with a unit price of IDR 5.000. The results obtained from the application of the financial literacy concept turned out to be enough to increase their business, so that finances became more structured and clear. With a total revenue of IDR 70,000,000 and production costs of IDR 18,731,000 for a period of one month. The profit margin obtained by Batagor ESQ SMEs is 73.24%.
Pengaruh Keterbukaan Informasi dan Kepatuhan Regulasi terhadap Kualitas Laporan Keberlanjutan: Analisis Berdasarkan Penilaian Pihak Ketiga di Indonesia (2020–2022) Nurdialy, Mela; Tartiani, Yuni Astuti Tri; Prihatiningtyas, Marseli Chris; Fadilah, Haqi
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keterbukaan informasi keberlanjutan (Skor KK) dan kepatuhan terhadap regulasi POJK (Skor POJK) terhadap kualitas Sustainability Report (SR) perusahaan publik di Indonesia selama periode 2020 hingga 2022. Temuan menunjukkan bahwa SR memiliki potensi strategis dalam mendukung efisiensi manajemen, peningkatan tata kelola, serta penguatan keterlibatan pemangku kepentingan. Data yang digunakan berasal dari penilaian pihak ketiga atas lebih dari 100 laporan keberlanjutan perusahaan selama tiga tahun. Dengan pendekatan kuantitatif dan regresi Ordinary Least Squares (OLS), disertai uji asumsi klasik, penelitian ini menemukan bahwa baik keterbukaan informasi maupun kepatuhan terhadap regulasi berpengaruh positif dan signifikan terhadap kualitas SR. Model regresi menunjukkan tingkat penjelasan sebesar 89%, dan lolos uji multikolinearitas, heteroskedastisitas, serta autokorelasi. Temuan ini memperkuat stakeholder theory dan legitimacy theory dalam konteks akuntansi pelaporan berkelanjutan serta memberikan implikasi praktis bagi penguatan tata kelola informasi dan peningkatan transparansi ESG di Indonesia.
Pengaruh Disiplin dan Pelatihan Kerja Terhadap Prestasi Kerja Karyawan PT Bank Rakyat Indonesia Cabang Cikarang Tartiani, Yuni Astuti Tri; Devia Sinta, Sisca
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 17 No 1 (2023): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v17i1.10911

Abstract

The purpose of this study was to find out the problems that often occur in Discipline and Job Training on Work Achievement of Employees of PT Bank Rakyat Indonesia Cikarang Branch. The research method used is descriptive quantitative with a total sample of 50 respondents with a questionnaire to employees of PT Bank Rakyat Indonesia Branch. Cikarang Based on the results of the study that the discipline variable has a significant positive effect on work performance. This study succeeded in proving that work discipline and work training have a significant positive effect on job performance. Discipline and work training simultaneously (simultaneously) affect work performance by 75.9 while the rest are influenced by other factors outside of this study.
Co-Authors DENI SETIAWAN Devia Sinta, Sisca Dewi, Anggita Fitriana Fadilah, Haqi Khairunnisa, Firda Prihatiningtyas, Marseli Chris Sahara, - Salsabila, Difa Salsabila, Shafa Simangunsong, Levia Eclesia Ujang Sumarwan Yudyanto, Rizqa Syahirah