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All Journal IKRA-ITH EKONOMIKA Jurnal Teknologi Terpadu Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Management Studies and Entrepreneurship Journal (MSEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Journal of Computer Networks, Architecture and High Performance Computing Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen JAMANTA International Journal of Informatics, Economics, Management and Science Info Abdi Cendekia Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Mahasiswa Akuntansi Al Urwah : Sharia Economics Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Ninuk Riesmiyantiningtias
Universitas Bina Sarana Informatika
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KAJIAN SYSTEMATIC LITERATURE REVIEW TERHADAP IMPLEMENTASI BALANCED SCORECARD DALAM PENGUKURAN KINERJA ORGANISASI PADA INDUSTRI MANUFAKTUR Luluk Adinda Safitri; Intan Ayu Setiyani; Dhira Alifah Nazahra Putri; Adhelia Putri Paramita; Dwi Firdayani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1794

Abstract

Dinamika lingkungan bisnis menuntut organisasi untuk memiliki sistem pengukuran kinerja yang komprehensif dan seimbang, yang tidak hanya berorientasi pada aspek keuangan. Oleh karena itu, Balanced Scorecard hadir sebagai pendekatan strategis yang mampu memberikan gambaran menyeluruh terhadap pencapaian tujuan organisasi. Penelitian ini membandingkan hasil studi terdahulu yang membahas penerapan Balanced Scorecard pada industri manufaktur, khususnya pada dua perusahaan Fast Moving Consumer Goods (FMCG) terbesar di Indonesia. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review yang bertujuan menganalisis berbagai studi terdahulu secara sistematis. Data yang digunakan dalam penelitian ini merupakan data sekunder yang dikumpulkan dari sejumlah sumber akademik bereputasi seperti Google Scholar dan ResearchGate. Kajian difokuskan pada publikasi tahun 2021-2025 untuk memastikan relevansi terhadap tren penelitian terbaru. Hasil kajian menunjukkan adanya perbedaan strategi pengukuran seperti indikator yang digunakan, PT. Indofood CBP Sukses Makmur Tbk menerapkan indikator pengukuran yang lebih komprehensif dengan menggunakan ROA, ROE serta menambahkan rasio NPM, sedangkan pada PT. Unilever Indonesia Tbk hanya menggunakan ROA dan ROE. Selain itu, terdapat perbedaan pengelolaan sumber daya internalnya, PT. Indofood lebih fokus pada efisiensi operasional dan berhasil menjaga tingkat produktivitas karyawan yang relatif stabil, sehingga kontribusi karyawan terhadap peningkatan pendapatan dapat dikatakan cukup efektif. Sedangkan PT. Unilever menghadapi kendala dalam pengendalian biaya operasional dan mengalami penurunan produktivitas tenaga kerja akibat pengurangan karyawan setiap tahunnya. Dengan demikian, PT. Indofood menunjukkan kinerja yang lebih unggul dan konsisten diseluruh perspektif keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Sehingga efektivitas penerapan Balanced Scorecard bergantung pada konsistensi strategi pengukuran dan optimalisasi sumber daya internal.
The Influence of Incentives and Work Discipline in Increasing Work Motivation of PT. Berastagi Riesmiyantiningtias, Ninuk; Amalia, Rizky; Eko Purwanto, Oby; Chandra, Ati; Puspita, Ratna; Givan, Bryan
International Journal of Science, Technology & Management Vol. 4 No. 3 (2023): May 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i3.813

Abstract

This study aims to determine the effect of work discipline on employee performance at PT. Berastagi Rantauprapat. To determine the effect of giving incentives to employee performance at PT. Berastagi Rantauprapat . To determine the effect of work discipline and intensive giving effect on employee performance at PT. Berastagi Rantauprapat. This type of research is associative research. Data collection in this study was carried out through a survey approach with a quantitative descriptive research type by distributing questionnaires to 35 respondents while the population used in this study was employees of PT. Berastagi Rantauprapat. Data collection techniques were carried out by interviews, questionnaires and documentation studies. The data analysis technique used in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using simultaneous significant test (F test), partial significant test (t test), and testing the coefficient of determination (R2). The results of this study indicate that partially the incentive variable has no positive and significant effect on employee motivation, partially that the work discipline variable has a positive and significant effect on employee motivation and simultaneously that the incentive and work discipline variable has a positive and significant effect on employee motivation.
Implementation of the Balanced Scorecard as a measuring tool for company performance ( Case Study at PT. ARS Maju Sentosa) Abdurrachman, Abdurrachman; Bryan Givan, Bryan Givan; Rizky Amalia, Rizky Amalia; Ninuk Riesmiyantiningtias, Ninuk Riesmiyantiningtias; Alan Budi Kusuma, Alan Budi Kusuma; Syah Putra, Arman
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.358

Abstract

The background of this research is how to implement a balanced scorecard to calculate performance in a company. With the opportunity score k method, it can be seen whether the company can develop or not or what things can affect a company that will develop. The method used in this study is to use the literature review method, and use trials on existing data in the company, with this data it can be seen that the real results of the company can progress and develop. The problem raised in this research is how to find out what things can improve the performance of all companies. Therefore, with the balanced scorecard method, it will be known what things are the weaknesses and strengths of a company that will develop so that it can corrected early. the purpose of this research is how to find out the application of the balanced scorecard hood score to work performance in a company so that it can be known what things can affect and be influenced by a company so that things can be fixed that are the shortcomings of a company.
Pengaruh kualitas produk dan kualitas pelayanan terhadap keputusan pembelian konsumen sepeda motor honda Jakarta Utara Onny Siagian, Ade; Riesmiyantiningtias, Ninuk; Amalia, Rizky
Equivalent: Jurnal Ilmiah Sosial Teknik Vol. 3 No. 1 (2021): Equivalent: Jurnal Ilmiah Sosial Teknik
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jequi.v3i1.79

Abstract

Riset ini bertujuan untuk mengenali pengaruh mutu pelayanan dan mutu produk terhadap keputusan pembelian konsumen pada PT. Astra Honda Motor Sunter Jakarta Utara. Metode analisis mengenakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil riset ini mutu pelayanan mempengaruhi signifikan terhadap keputusan pembelian sebesar 45,3%, uji hipotesis diperoleh t hitung > t tabel maupun (9,001 > 1,984). Mutu produk mempengaruhi signifikan terhadap keputusan pembelian sebesar 44,2%, uji hipotesis diperoleh t hitung > t tabel maupun (8,806 > 1,984). Mutu pelayanan dan mutu produk secara simultan berpengaruh signifikan terhadap keputusan pembelian dengan persamaan regresi Y = 10,553 + 0,365X1 + 0,378X2. Donasi pengaruh sebesar 53,6%, uji hipotesis diperoleh F hitung > F tabel maupun (56,081 > 2,700).
Analysis Efficiency and Accuracy of Company Financial Reports Regarding the Digital Transformation of Accounting Information Systems Ninuk Riesmiyantiningtias; Hidayat, Rachmat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p71-81

Abstract

This study aims to analyse the impact of digital transformation on Accounting Information Systems (AIS) on the efficiency and accuracy of corporate financial reporting. The background to this study is the phenomenon that many medium-sized companies in Indonesia still face obstacles in implementing digital systems optimally. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 125 respondents, consisting of accounting staff, finance managers, and IT staff directly involved in the reporting process. Data analysis was performed using SmartPLS 4.0 software. The results showed that digital transformation had a positive and significant effect on Mediasi (intervening) (path coefficient = 0.452) and reporting accuracy (path coefficient = 0.318). Furthermore, efficiency was also found to mediate the effect of digital transformation on reporting accuracy. These findings confirm the important role of digital transformation in improving the overall quality of financial information.
Co-Authors Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman, Abdurrachman Ade Onny Siagian Ade Ony Siagian Adhelia Putri Paramita Ahmad Salim, Ahmad Alan Budi Kusuma Alan Budi Kusuma Alan Budi Kusuma, Alan Budi Kusuma Amalia Tresna Fadhilah Annisa, Putri Apriliyani Arbiawan, Bintang Asal, Oswaldus Bryan Givan, Bryan Givan Chandra, Ati Chintya Srirejeki Nababan Dhira Alifah Nazahra Putri Diani Naraswari Dwi Firdayani Dwi Hartanty, Woro Eko Purwanto, Oby Gaspar Pandi Givan, Bryan Hartanty, Woro Dwi Herayati Indah Agustin Intan Ayu Setiyani Kusuma, Alan Budi Laeliatus Sofia Lestari, Anggita Riski Dwi Linda Lihar Dhini LISNAWATI, LISNA Luluk Adinda Safitri Nanda, Nanda Putri Najwa Nazahra, Dhira Alifah Nikmah, Wasilatun Prayudhi, Risa RACHMAT HIDAYAT Ramadhani, Anjas Ratna Puspita, Ratna Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia, Rizky Amalia rizky imania, anggi Saputro, Febi Setiawan, Alma Arif Setiyani, Intan Ayu Sulistiana, Putri Nabila Syah Putra, Arman Uluhiya, Sabila Woro Dwi Hartanty