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All Journal Krisna: Kumpulan Riset Akuntansi KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Bisnis dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Auditing and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Trilogi Accounting & Business Research Eduvest - Journal of Universal Studies Adpebi Science Series E-JURNAL AKUNTANSI Indonesian Journal of Auditing and Accounting Akurasi
Lastiati, Anies
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Neuroscience Social Sciences Other

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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.
Does Managerial Ability Reduce Firms Cost of Debt? The Mediating Role of Earnings Quality and The Moderating Effect of Independent Commissioners Yuliana, Nurul; Anies Lastiati
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6306

Abstract

This study examines the impact of managerial ability on the cost of debt (COD). It also evaluates the role of earnings quality as a mediator between managerial ability and COD. It further explores the moderating role of the independent board of commissioners in the relationship between managerial ability and earnings quality. Using the path analysis method, this study analyzes data from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. This study finds that higher managerial ability will result in lower cost of debt. Furthermore, it indicates that managerial ability will increase firms’ earnings quality. This study also finds no evidence of a mediating effect in the relationship between managerial ability and the cost of debt. In addition, the independent board of commissioners fails to moderate the positive relationship between managerial ability and earnings quality. This study implies that managerial ability plays a key role in lowering cost of debt and improving earnings quality. It also suggests the need to enhance the effectiveness of independent commissioners and strengthen corporate governance practices.
Co-Authors Aganeka Pratama Almas, Salsabila Amalia Restika Amelia Rizqia Ananda Putri Harfie Dame Fransisca, Rini Deni Saputra Destika Maulia Nabiilah Nur Alifah, Azahra Nur Awlia Az’ari Prameswari, Sekar Natasya Pratiwi, Andien Mirza Purba, Odeneska J.A. Puspita, Della Rahayu, Aprilia Putri Ramayanti, Rizka Rani Faradilla Salsabiela, Chintya Sari, Ade Hanifah Soenaria, Syaiful Rahman Yuliana, Nurul