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All Journal Aktiva : Jurnal Akuntansi dan Investasi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Indonesia Berdaya

Surya, Citra Larashati

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Author-ID : 1475873

Arts Humanities Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA PT. HIKMAH MULTIVISION PAMEKASAN Surya, Citra Larashati; Rukmana, Ana
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to determine the performance of PT. Hikmah Multivision by using the balanced scorecard method. This research was used to get an overview of the performance benchmark with the balanced scorecard approach at PT. Hikmah Multivision 2014-2016. This type of research is quantitative descriptive. This research was carried out at PT. Hikmah Multivision Pamekasan. Data sources used primary and secondary data. Data collection methods are carried out with interviews, documentation and literature studies. Data analysis techniques use balanced scorecard analysis with four perspectives, namely: financial perspective, customer perspective, internal business processes and growth and learning. The results showed that from a financial perspective, the sales growth rate from 2014 - 2016 was in a bad condition while the Cost Recovery Rate and Efficiency Ratio were in a safe condition. Customer retention and customer acquisition are very bad. Whereas in the internal business perspective, the Net Growth Ratio is in very good condition, however, the results of the AETR ratio are far from the maximum standard. In the perspective of growth and learning, overall can be done well.

PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA KPRI “NIAGA” KABUPATEN PAMEKASAN Surya, Citra Larashati
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Cooperatives are different business entities from other business entities (BUMN and BUMS). Cooperative which is the main goal is the welfare of members. This is different from state-owned and profit-oriented BUMS. For that the cooperative must try to run a useful business by using sember-resources that exist.In running the business, cooperatives can not be separated from financial problems that need special handling in the field of cooperative finance that is working capital management. Judging from the management perspective, working capital is always needed during the business. Thus, business managers pay special attention to the handling of this working capital. On the other hand the amount of working capital is directly related to the level of liquidity of the business concerned. The method of analysis used by the writer is liquidity analysis, correlation analysis, significance test with price critique table r product moment, and regression analysis. Liquidity analysis is intended to determine the company's ability to meet its financial obligations in the short term. The popolation of this study includes all the existing data on KPRI "NIAGA" starting from the history of establishment, organizational structure, financial statements and so on. The sample in this research is analyzing the financial statements for the last five years that is year 2011 until 2015.

Co-Authors Junaidi Junaidi Purwanto Purwanto Rukmana, Ana Subhan Subhan Syahadatina, Rika Ustman Ustman Wahyu Maulana, Wahyu

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Journal : Aktiva : Jurnal Akuntansi dan Investasi