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Journal : Journal on Education

Implementasi Pengelolaan Aset Daerah pada BPKAD Kabupaten Bogor Tahun 2022 Lewina Sulistiawati; Hurriyaturrohman Hurriyaturrohman; Muhamad Nur Rizqi
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4420

Abstract

This research aims to determine the analysis of regional asset management at BPKAD Bogor Regency in 2022 and the obstacles that occur in its implementation. Data collection techniques using observation, interviews and documentation. The results of the research show that the regional asset management process in BPKAD Bogor Regency is in accordance with Permendagri No.19 of 2016 and the activities for recording reports and classifying fixed assets have followed the applicable provisions in PSAP No.07 for fixed assets in their manufacture, namely in the utilization of fixed assets that can used within a period of 1 year or 12 months. Obstacles in the regional asset management process at BPKAD Bogor Regency are, firstly, Human Resources which do not match the workload with the number of human resources and the lack of human resources who have expertise, knowledge about control, depreciation and control of regional assets in the field of asset management, secondly, there is limited time for asset recording which is only effective for 6 (six) months, thirdly the technology is still manual using Excel
Pengukuran Kinerja Menggunakan Pendekatan Balanced Scorecard Untuk Pengambilan Keputusan (Studi Kasus Pada PT Mayora Indah Tbk Periode 2017-2021) Astuti Astuti; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.6985

Abstract

This study aims to measure the performance of PT Mayora Indah Tbk with Balanced Scorecard from a financial perspective, customer perspective, internal business process perpective, and learning and growth perspective for decision making. The result of this study indicate that the performance of PT Mayora Indah Tbk for the 2017-2021 period is in a poor condition, this is due to the calculation result from each perspective, from a financial perspective showing poor result in the calculation of ROE, ROA, and Operating Income which are far from the established industy standards, the customer shows that the company’s performance is quite good due to the balanced of cash receipts from customers, the internal business process perspective shows unfavorable result due to a decrease in operating profit from 2020-20221 coinciding with Covid-19, and the growth and learning perspective shows unfavorable result due to an increase in the number of employees, but the net profit generated has not been maximized this is shown in 2021
Co-Authors Abriel Owen, Mochammad Afif, M Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fauziah, Nur Afifah Fazzry, M. Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nur ‘Azah Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan