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Strategic Plan Development for the Implementation of Balanced Scorecard as a Performance Measuring Instrument at Gotong Royong Hospital Surabaya Indah Puji Lestari; Nur Fadjrih Asyik; Titik Mildawati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1758

Abstract

This study aims to determine the development of a strategic plan from the evaluation results of implementing the balanced scorecard as a performance measurement tool at the Gotong Royong Hospital, Surabaya. This type of research uses descriptive qualitative. This data collection technique is carried out through (1) Interview (2) Documentation. The data source of this research from primary data. The analysis of the application of the balanced scorecard is to find out how the company is performing, then identify the internal and external environment to determine the key factors. After obtaining the key factors, they are evaluated using the EFE Matrix, IFE Matrix, TOWS Matrix, and IE Matrix, which is then obtained the recommended alternative strategies. The results of the recommended priority strategy alternatives are assessed using QSPM Matrix. The results Analysis using the EFE Matrix, IFE Matrix, TOWS Matrix, IE Matrix and QSPM then obtained the chosen strategy, namely product development and market penetration strategies. Based on the TOWS analysis, the reserachers provide recommendations that can be used to strengthen the strengths and opportunities as well as control weaknesses and threats by developing 13 strategies chosen.
Company’s Supply Chain Strategy in Internal Factors to Predict Capital Structure and Profitability on Manufacturing Sector Evelyn Wijaya; Nur Fadjrih Asyik; Budiyanto Budiyanto; Teddy Chandra; Priyono Priyono
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract- Supply chain is crucial in the current highly competitive and fast-changing business environment, in which the optimisation of all resources matters, creating an ef?cient. Capital structure based on the supply chain strategy is one of the important decisions for financial managers who are able to describe the overall cost of capital and have an impact on increasing the profitability of the company. The aim of this research was (1) to analyze the influence of internal factors including company size and tangibility on capital structure and profitability and (2) to analyze the influence of internal advertising factors on profitability. This study’s samples were 117 manufacturing companies in Indonesia Stock Exchange for period 2010-2016. The data were analyzed by using path analysis with SmartPLS 3.0. The results of the research stated that firm size had a significant effect on capital structure and profitability, tangibility did not have a significant effect on capital structure but had a significant effect on profitability. Meanwhile, advertising did not have a significant effect on profitability. Furthermore, there is a positive influence between capital structure and profitability. This result is in accordance with signalling theory which states that the addition of corporate debt supported by the achievement of high corporate profits will be a positive signal for investors.
The Effect of Ownership Structure and Corporate Social Responsibility on Financial Performance and Firm Value in Mining Sector Companies in Indonesian Fadrul Fadrul; Budiyanto Budiyanto; Nur Fadjrih Asyik
International Journal of Economics Development Research (IJEDR) Vol. 2 No. 2 (2021): International Journal of Economics Development Research
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v2i2.278

Abstract

This study is intended to examine the effect of institutional ownership, managerial ownership, and CSR on financial performance (Model I). This study also conducted tests related to the effect of institutional ownership, managerial ownership, CSR, and financial performance on firm value (Model II). The population used is 39 mining sector companies with a sampling technique using a saturated sample technique. Data analysis was carried out using path analysis techniques with the help of SPSS. The results show that institutional ownership and CSR have a significant effect on financial performance, while managerial ownership has no significant effect on financial performance. Institutional ownership, managerial ownership, CSR, and financial performance were found to have a significant effect on firm value. In addition, financial performance is proven to be able to partially mediate the effect of institutional ownership and CSR on firm value.
Pola-pola Perilaku Eksekutif Berkaitn dengan Thapan Penawaran Opsi Saham: Uji Komprehensif di Sekitar Tanggal Hibah Nur Fadjrih Asyik
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.178

Abstract

This paper investigates the patterns of executive behavior to the each phase offer of stock option. Executives expected stock prices decreases prior to the grant date with a purpose to obtain the lower exercise and stock prices increases after the grant date with a purpose to obtain the larger gains. While, this study also investigats whether management manage factors of timing and option pricing model with identify the difference behavior of every step stock option offering. The amount of observation are 51 observations and the study finds that executives have ability to manage information around option grant date. The effect is stronger when executives release earnings before option grant date for period prior to ESOP. While, for period after ESOP, the effect is stronger with manage fair value factors are stock price volatility, but do not support for the risk-free interest rate and dividend yield. Based on phases of stock option offering, at prior to employee stock option plan, there are differences of influence of offer of the stock option on earnings management behavior at phase 1 and 2. However compared to phase 2, at phase 1 influence is the  sharper than phase 2. After ESOP, slope of phase 3 is sharper than slope of phase 1 and 2.
Tambahan Kandungan Informasi Rasio Arus Kas Nur Fadjrih Asyik
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.32

Abstract

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ABNORMAL RETURN AND TRADING VOLUME OF ACTIVITY ANNOUNCEMENT IN PROPERTY TAX AMNESTY IN INDONESIAN Fadrul Fadrul; Nur Fadjrih Asyik; Mimelientesa Irman; Irena Shannan Jessica; Erwin Febriansyah
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.533 KB) | DOI: 10.35145/jabt.v1i1.19

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This study aims to analyze the impact of the tax amnesty announcement for 3 periods in Indonesian, namely in period 1 (28 June 2016 30 September 2016), period 2 (1 October 2016-31 December 2016) and period 3 (1 January 2017-31 March 2017). This study included 46 property companies listed on the Indonesian Stock Exchange. The data analysis technique used were event study to calculate the abnormal return and trading volume activity which was paired sample t-test. The results showed that there was no significant difference in abnormal return and trading volume activity before and after the tax amnesty announcement. This indicates that investors as capital market players consider this announcement information does not contain meaningful information for investors, hence, investors in the capital market do not react.
Capital Structure and Profitability of LQ45 Index in Indonesia : Pecking Order Theory Approach Evelyn Wijaya; Nur Fadjrih Asyik; Fadrul Fadrul
Journal of Applied Business and Technology Vol. 1 No. 2 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.514 KB) | DOI: 10.35145/jabt.v1i2.32

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Capital structure and profitability are part of company's financial system. Capital structure leads to company funding by utilizing long-term debt, preferred stock, and shareholder capital, while profitability refers to company's ability to generate profits. This study aims to analyze the effect of tangibility, growth, and company size on capital structure and profitability on LQ45 index. Sampling was carried out by purposive sampling technique and obtained 38 companies. Smart PLS program was utilized to assist research data analysis process. Results indicated that reliability, growth and company size had a significant effect on capital structure but they did not have a significant effect on profitability. Additionally, capital structure had a significant negative effect on profitability. The research results support pecking order theory which believes that the lower the company's debt, the higher the company's profitability.
The Effect of Participatory Budgeting on Budget Slack is Moderated by Information Asymmetry, Budget Emphasis, Organizational Commitment and Ethical Considerations Mega Maranda Suwandi; Nur Fadjrih Asyik; Ikhsan Budi Riharjo
Journal of Social Research Vol. 2 No. 7 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i7.1039

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Public sector organizations are established with the aim of providing maximum service to the community. The public sector in order to realize its services, is expected to determine strategies in developing the quality and quantity of its services to the community. The purpose of this study is to measure and provide empirical evidence of the effect of participatory budgeting on budget slack moderated by 4 moderation variables namely information asymmetry, budget emphasis, organizational commitment and ethical considerations. This research is quantitative research using primary data in the form of questionnaire data. The population taken at SKPD Kota Surabaya in the Administration of Development and Procurement of Goods/Services of Surabaya City. The technique used to analyze the data uses multiple regression tests and MRA (Moderated Regression Analysis). This study proves that, participatory budgeting has a significant positive effect on budget slack, while information asymmetry, budget emphasis, organizational commitment, ethical considerations do not moderate the relationship of participatory budgeting to budget slack in the SKPD of the Development Administration and Procurement of Goods/Services of Surabaya City.
PENGUATAN DAYA SAING MELALUI INOVASI PRODUKSI ANEKA OLAHAN IKAN BANDENG DI KELURAHAN TLOGO POJOK KECAMATAN KEBOMAS KABUPATEN GRESIK Nur Fadjrih Asyik; Wahidahwati Wahidahwati; Rika Rahayu; Maratus Zahro
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1656-1663

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Ikan Bandeng adalah makanan yang memiliki kriteria rasa yang tidak asin seperti ikan laut, dinilai lebih gurih (rasa yang netral) dan tidak mudah hancur. Bandeng dibudidayakan di kabupaten Gresik dan juga sebagai ikon kota Gresik. Usaha hasil olahan ikan bandeng mampu meningkatkan kesejahteraan masyarakat di Gresik. Otak-otak bandeng dan Bandeng asap merupakan salah satu alternatif pengolahan ikan bandeng tanpa duri yang mampu meningkatkan nilai tambah ikan bandeng, Masalah yang dihadapi adalah proses pengasapan ikan masih memakai cara tradisional, sehingga asap mengganggu kesehatan dan kebersihan udara lingkungan serta limbah duri dan tulang ikan tidak dimanfaatkan. Implementasi pengabdian kepada masyarakat pada salah satu UMKM Otak-otak Bandeng dan Bandeng Asap “MM” di Kebomas Gresik milik Bu Munawarah diharapkan mampu meningkatkan daya saing produksi dengan memberi bantuan berupa pembuatan alat pengasapan ikan bandeng yang ramah lingkungan dan capaian kinerja IKU dilakukan melalui diversifikasi produk olahan dari ikan bandeng. Hal tersebut mampu memperkuat daya saing mitra melalui inovasi alat pengasapan ikan bandeng sehingga mampu meningkatkan efisiensi dalam proses produksi serta berinovasi dalam diversifikasi produk melalui beberapa jenis produk olahan ikan bandeng.
The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value Ningdiyah, Endra Wahyu; Asyik, Nur Fadjrih; Fidiana, Fidiana
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1866

Abstract

General Background: The increasing complexity of global financial markets necessitates enhanced transparency and comprehensive reporting, leading to the adoption of digital integrated reporting (DIR) as a framework to provide stakeholders with concise, strategic insights into company performance. Specific Background: In Indonesia, the integration of DIR into financial reporting practices has become crucial, particularly for firms within the LQ-45 index on the Indonesia Stock Exchange, which are considered leaders in corporate governance and reporting standards. Knowledge Gap: Despite DIR's recognized importance, its moderating role in enhancing the relationship between financial performance metrics—Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER)—and firm value remains underexplored. Aims: This study aims to evaluate the effect of ROA, CR, and DER on firm value, considering DIR as a moderating factor, within Indonesian LQ-45 companies during 2019–2021. Results: The findings reveal that ROA and DER significantly impact firm value, while DIR positively moderates the effects of ROA and DER on firm value. Novelty: This research uniquely identifies DIR's moderating influence, offering a fresh perspective on how digital reporting mechanisms can enhance the predictive power of traditional financial metrics. Implications: The study underscores the strategic importance of DIR in corporate reporting, suggesting that enhanced disclosure can lead to increased investor confidence and potentially higher firm valuation, thereby informing policy and practice in corporate governance and financial reporting​.
Co-Authors - Soelistyo Ahmad Baihaqy Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dian Agustia Dwijendra, Ida Gusti Bagus Ngurah Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fajri, Febiyanti Nurul Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Lestari, Agustina Dwi Lidiawati, Novi Lilis Ardini Luluk Khoiriyah Masluha, Siti Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moh. Faisol Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Fatimatuz Zuhroh Nur Laily Nurizza Arsyi Isnaini Patuh, Maswar Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo Ratih Kumara Dewi respatia, wimba Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Selvya Violita, Selvya Setyaningsih, Riska Dewi Shiddieq, Alexander Hadi Ash Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Syahrenny, Nenny Teddy Chandra Thaharah, Nina Tri Winarsih Triyonowati Triyonowati Ummah, Dian Nur Hanifatul Utomo, Langgeng Prayitno Vinza Hedi Satria Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wahidawati, Wahidawati Wicaksono, Surya Adi Yahya Yaumi, Sri Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zahro, Maratus Zaylani, Ahmad Zummatul Atiqoh, Zummatul