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UNDERSTANDING AND DESCRIBING RELATIONSHIP OF STATE LAW AND HUMAN RIGHT Hutabarat, Dany Try Hutama; Fransisca, Zenny; Ritonga, Fauziah; Pardede, Dinda Julita; Almas, Salsabila; Sikumbang, Nandra Astuti; Mutiara; Khoiriyah, Anggi; Hamizah, Siti; Malahayati; Suryadi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 1 No. 1 (2021): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.439 KB) | DOI: 10.55047/jhssb.v1i1.63

Abstract

Human rights are a natural right that a person is born with; they cannot be taken away and their existence cannot be denied; in addition, human rights serve as accolades. Human rights and the rule of law are inextricably linked, and the rule of law, of course, prioritizes and defends human rights. The function of the law itself is to safeguard humans while they pursue their varied interests, with the caveat that individuals must also consider the interests of others in their pursuit of their own interests. In addition to the protection provided by the law, we have the right to protection from the government. The existence of a state of law signifies that both the state and society acknowledge the importance of human rights protection and guaranteeing their fulfillment. It will be possible to impose the appropriate punishment if a breach of human rights occurs in this manner. It is necessary to understand the relationship between the state of law and human rights in order to prevent human rights breaches from occurring.
IMPLEMENTANSI BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA UMKM PUTIH TELUR JOGJA (SINAR SENTOSA) Almas, Salsabila; Puspita, Della; Lastiati, Anies
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4295

Abstract

This study aims to evaluate the effectiveness of the company's strategy with the Balanced Scorecard as a performance measurement tool. The research method used is descriptive qualitative based on primary data through interviews and observations of MSME actors and literature that supports the research. The results of the research based on interviews show that UMKM Putih Telur Jogja (Sinar Sentosa) in implementing the Balance Scorecard which consists of a Financial Perspective, Customer Perspective, Internal Process Perspective, and Learning and Growth Perspective has been carried out well. However, there are several perspectives that need to be improved by looking at the opportunities that exist, namely the Customer Perspective and Learning and Growth Perspective.
PENGGUNAAN APLIKASI MOBILE KASIR BAGI UMKM DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Almas, Salsabila; Khairiyah, Nurul Nazilah; Yuliana, Nurul; Fadhilah, Farah; Dewi, Marcella Mutiara
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1750

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role as the backbone of the country's economy. However, MSMEs actors do not understand the importance of preparing financial statements. The development of the industrial revolution 4.0 era has made innovations by making various technological developments. The mobile cashier application is a form of technological development in the accounting field that can assist MSMEs actors in compiling financial reports according to established standards. This study aimed to analyze the application of a mobile cashier application to help improve the quality of financial reports for MSMEs actors. The method used is the PIECES method. The assessment indicators include performance, information, economy, control, efficiency, and services. The results showed that the presence of a mobile cashier application helped them improve the quality of financial reports.Keywords: MSMEs, Mobile Cashier, PIECES Method, Quality of Financial Statements
PENGARUH RISK MANAGEMENT DISCLOSURE TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Almas, Salsabila; Novita, Novita
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk management disclosure terhadap kinerja perusahaan dan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik purposive sampling pada perusahaan keuangan non-perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018 – 2022. Penelitian ini menggunakan analisis data panel dengan model estimasi Metode Driscoll-Kraay dan Feasible Generalized Least Square (FGLS). Hasil penelitian menunjukkan risk management disclosure berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu, hasil penelitian juga menunjukkan kepemilikan institusional sebagai variabel moderasi memperkuat hubungan antara risk management disclosure dan kinerja perusahaan.