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Journal : Journal of Financial and Tax

Balance Scorecard Sebagai Alat Ukur Kinerja Perusahaan (Studi Pada PT Sucofindo Timika) Ignasius Narew; Dwi Idhan Putra
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.222

Abstract

This study aims to analyze the performance of PT Sucofindo Branch Timika measured using the concept of the Balanced Scorecard and to carry out strategic planning that must be applied to each perspective in the Balanced Scorecard to match the company's vision and goals. This research uses a descriptive method. The results showed that the company's performance was classified as good from the four perspectives of the Balanced Scorecard. In addition, for future strategic planning based on Importance Performance Analysis, companies need to re-evaluate the procurement of equipment that is not in accordance with customer needs and improve the quality of work results and the speed of the testing process. In addition, the company must provide clear career paths for employees
Analisis Perbandingan Kinerja UMKM Berdasarkan Kepemilikan Informasi Keuangan di Kabupaten Mimika Melfi Okviani Mananta; Ignasius Narew
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.378

Abstract

This study aims to find out: Knowing what factors influence the use of financial information and comparing the performance of MSMEs based on ownership of financial information. The population in this study is MSME actors who use financial reports and MSMEs who do not use financial statements, the sample taken amounted to 100 businesses. Instrument trials are carried out using analysis techniques, t difference test two independent samples and factor analysis. The results showed that from the testing of factor analysis, there are 3 factors that affect the use of accounting information including business scale, usefulness, and knowledge. Furthermore, there are 4 factors that affect MSMEs that do not compile financial statements including habits, business scale, knowledge and usefulness. From the financial performance comparison test, there is a comparison of financial performance between MSMEs that use financial information and MSMEs that do not use financial information