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Journal : Jurnal Ilmu dan Riset Akuntansi

PENILAIAN KINERJA DENGAN MENGGUNAKAN METODE BALANCED SCORECARD Widyastuti, Khamidah Nur; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to analyze the implementation of Balanced Scorecard on Pawiyatan Junior High School Surabaya. Descriptive analysis which is done by using qualitative approach is used as the data analysis technique since this research does not use elements of figures but it is done by presenting descriptions and explanation. Based on the data analysis, the conclusion can be gained by using Balanced Scorecard approach from its four perspective, i.e.: the financial perspective shows that the budget which has been accepted from School Operation Assistance (BOS), BOPDA, investment fund / committee fee (SPP) with the realization of fund on Pawiyatan Junior High School Surabaya. On the customer perspective, the indicator is Number of New Customer, Number of Complain can be said well enough, since the Pawiyatan Junior High School Surabaya has run the curriculum standard and the standard of teaching – learning process properly. Meanwhile, the growth and learning perspective shows that the performance of Pawiyatan Junior High School Surabaya is well, it has been shown by the numbers of education and training which have been done by the school and the satisfaction level of the employees. It is recommended that in the future the Pawiyatan Junior High School Surabaya had better use the Balanced Scorecard in assessing the performance of the employees. Moreover, the Pawiyatan Junior High School Surabaya had better use the learning system through the internet based of Information Communication and Technology (ICT).Keywords: Performance, The Implementation of Balanced Scorecard, School Based.
PENGARUH RASIO CAMEL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH Indyarwati, Emmy Vismia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of CAMEL ratio to the financial performance of sharia banking. This research is used CAMEL ratio i.e. Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Profit Margin (NPM), operational cost, and operational revenue (BOPO), Finance to Deposit Ratio (FDR) to the financial performance which is measured by using Return On Asset (ROA). The research sample consist of 6 companies of sharia banking which have been selected by using purposive sampling. The research population is sharia bankings which are listed in Indonesia Stock Exchange in 2013-2015 periods. The statistic test instrument is SPSS 20 which has been carried out by using classic assumption test and multiple linear regressions analysis. The result of the research shows that Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational cost and operational revenue (BOPO), Finance to Deposit Ratio (FDR) have significant and negative to the Return on Asset (ROA). Meanwhile, Net Profit Margin (NPM) has significant and positive influence to the Return on Asset (ROA).Keywords: Capital, Asset, Management, Earning, Liquidity.
PENGARUH SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN TERHADAP TRANSPARANSI PELAPORAN KEUANGAN Purnamasari, Ratna Dewi Wulan; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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This research examines the influence of human resources, external pressure, and management commitment to the implementation of the transparency of the financial reporting. The result of the analysis which has been done by the researcher shows that: 1) human resources does not have any significant influence to the implementation of the transparency of financial reporting, it indicates that the improvement of the quantity and quality of human resources is required by the organization in order to increase the transparency of financial reporting on the local government; 2) external pressure has significant influence to the implementation of the transparency of financial reporting, it means that when the external pressure is getting high, the transparency of the financial reporting will be better as well; 3) the management commitment does not have any significant influence to the implementation of the transparency of financial reporting. It shows that the management commitment cannot support the implementation of the transparency of the enhancement of financial reporting.Keywords: Human Resources, External Pressure, Management Commitment, Transparency of Financial Reporting
Co-Authors Afininda Melanawati, Afininda Agustin, Yuliana Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Andini, Delvira Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Budi Riharjo, Ikhsan Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fauziyah, Miftahul Reza Felmawati, Erik Noviana Fidiana, Fidiana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Mujio, Mujio Musaidah, Musaidah Musaidah N.K, Rahmawati Nasution, Irfan Sazali Novita Novita Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasyifa, Fayza RATNA WIJAYANTI Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syakir Haziq, Juan syakur, Rosdiana T. Hidayat, Janthy Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah