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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Inovasi Akuntansi Jurnal Bisnis Dan Manajemen: Bisman
Reinamah, Clara Margilina
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Economics, Econometrics & Finance

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Analysis of Goods and Services Procurement System at The Central Statistical Agency of East Nusa Tenggara Province Reinamah, Clara Margilina
Bisman - Jurnal Bisnis & Manajemen Vol 7 No 1 (2022): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v7i1.934

Abstract

The research was intended to identify the system of goods and services procurement at the Central Statistical Agency of East Nusa Tenggara Province. It is a qualitative descriptive study. Data collection uses methods of interviews, document studies and literature studies. The type of data used was qualitative that resulted from interview. The data-analysis technique used is qualitative descriptive, which describes a statistical central system for supplying goods and services. Research shows that the system for procurement of goods and services to the central statistics of East Nusa Tenggara Province, based on President Rule Number 16, 2018: (1) Efficient (2) Effective (3) Transparent (4) Open (5) Competitive (6) Fair/non-discrimination (7) Accountable. Identify needs correctly to ensure that the procurement of goods/services is in accordance with the needs of BPS NTT Province and HPS (Self Estimated Price) compiled based on the expertise of reliable sources of information.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Reinamah, Clara Margilina; Faley, Hisner Glori; Sihombing, Liston
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11545

Abstract

This study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) rating. Data were analyzed using simple linear regression on 60 observation samples from 12 mining companies. The results of the study indicate that the implementation of green accounting as measured by the PROPER rating does not have a significant effect on the profitability of mining companies. This indicates that the company's environmental performance, as assessed by PROPER, has not been a determining factor in increasing the profitability of mining companies in Indonesia during the study period. This study implies that even though companies have made efforts to manage the environment in accordance with regulations, this is not necessarily positively correlated with increasing company profits.
Analisis Balance Scorecard Terhadap Kinerja Perusahaan di Rumah Sakit ST. Carolus Borromeus Kota Kupang Oktariyana, Made Denny; Munawar, Munawar; Reinamah, Clara Margilina
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6712

Abstract

Balanced Scorecard (BSC) merupakan alat manajemen strategis yang digunakan untuk memperbaiki sistem pengukuran kinerja dengan pendekatan yang komprehensif melalui empat perspektif utama: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Penelitian ini bertujuan untuk mengevaluasi kinerja perusahaan menggunakan pendekatan BSC dengan mengukur indikator spesifik pada masing-masing perspektif. Perspektif keuangan dianalisis melalui Profit Margin dan Return on Investment (ROI), sementara perspektif proses bisnis internal dievaluasi menggunakan rasio BOR, AvLOS, BTO, TOI, dan NDR. Perspektif pembelajaran dan pertumbuhan dianalisis melalui data retensi dan pelatihan karyawan, serta kepuasan pegawai yang diuji menggunakan analisis statistik dengan uji validitas dan reliabilitas. Hasil analisis menunjukkan bahwa perusahaan berhasil memenuhi 9 dari 11 indikator yang ditetapkan, menunjukkan bahwa kinerja secara keseluruhan tergolong baik. Temuan juga mengindikasikan bahwa kepuasan pelanggan memiliki peran krusial dalam memengaruhi keberlanjutan dan profitabilitas perusahaan melalui dorongan peningkatan layanan dan pengembangan sumber daya manusia.
Co-Authors Faley, Hisner Glori Made Denny Oktariyana Munawar Munawar Sihombing, Liston