Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal Edusight International Journal of Multidisciplinary Studies (EIJOMS) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Erna Sudarmawanti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Kinerja Keuangan PT. Bank Pembangunan Daerah (BPD) Jawa Tengah Dengan Menerapkan Metode Du Pont System Satria Bagaswara; Mada Adi Wibowo; Erna Sudarmawanti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3684

Abstract

Penelitian ini membahas analisis kinerja keuangan dan mempelajari tingkat kinerja Bank Pembangunan Daerah Jawa Tengah Pusat dengan metode Sistem Du Pont merupakan fokus penelitian yang sedang dilakukan. Laporan keuangan dan laporan laba rugi BPD Jawa Tengah dari tahun 2019 hingga 2022 akan dijadikan sebagai unit analisis. Data sekunder yang digunakan diperoleh dari laporan tahunan BPD Jawa Tengah yang telah dilakukan audit pada tahun 2019 hingga 2022. Hasil pengukuran dengan Du Pont System memperlihatkan kalau kinerja keuangan dari tahun 2019 hingga 2022 diprediksi akan mengalami peningkatan yang signifikan. Nilai ROE Du Pont System yang memenuhi persyaratan Peraturan Bank Indonesia (PBI) No.13/1/PBI/2011 menunjukkan penilaian tersebut. Pada kinerja TATO mengalami penurunan dan masih dibawah standar sehat, selain itu pada kinerja NPM dan ROI menunjukan masih dibawah standar. Namun untuk kinerja NPM, ROI, ROE mengalami peningkatan selama 4 tahun terakhir. Dengan demikian terbukti metode Du Pont System dapat dijadikan alternatif dan sebagai bahan tambahan koreksi perusahaan dalam hal penilaian kinerja keuangan yang dihasilkan PT. Bank Pembangunan Daerah Jawa Tengah Pusat. Adapun saran untuk peneliti selanjutnya adalah terdapat cara lain dalam perhitungan ROE Du Pont System yaitu ROI dikalikan dengan Equity Multiplier (EM).
THE ROLE OF WORK CULTURE, WORK MOTIVATION, WORK ENVIRONMENT AND COMPETENCE IN INFLUENCED EMPLOYEE PERFORMANCE IN ARGOMULYO DISTRICT, SALATIGA CITY Ponco Margono Hasan; Mada Adi Wibowo; Hardi Utomo; Erna Sudarmawanti
Edusight International Journal of Multidisciplinary Studies Vol. 2 No. 3 (2025): International Journal of Law Social Sciences and Management
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/eijoms.v2i3.186

Abstract

This study aims to find out the simultaneous influence of work culture, work motivation, work environment, and competence in influenced employee performance in Argomulyo District, Salatiga City, both partially and simultaneously. Population of the study was 68 workers in Argomulyo District. This research method was explanatory, and the data analysis methods used were validity testing, reliability testing, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests. Based on the t-test and F-test, it was found that both the partial and simultaneous too for influence of work culture, work motivation, work environment, and competence on employee performance were hypothesized to be accepted. The magnitude of the influenced of work culture (X1), work motivation (X2), work environment (X3), and competence (X4) simultaneously or collectively on employee performance (Y) in Argomulyo District is evidenced by the Adjusted R Square that value of 0.549, which means that X1, X2, X3, and X4 simultaneously influenced employee performance (Y) by 54.9%, while the remain 45.1% is influence by other variables.
The Role of Internal Audit in Strengthening Corporate Governance Charisma Kuriata Ginting Suka; Ika Wulandari; Fudji Sri Mar’ati; Erna Sudarmawanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11769

Abstract

This study aims to examine the role of internal audit in strengthening Corporate Governance through a literature review of various academic research and professional practices. In an increasingly complex business environment, internal audit plays a crucial role in ensuring compliance, transparency, and the effectiveness of a company's internal controls. This study uses a qualitative method by reviewing relevant scientific articles, to identify the contribution of internal audit to corporate governance principles such as accountability, transparency, and risk management. The results of the study indicate that internal audit has a significant impact on improving the quality of governance, assisting management in decision-making, and strengthening the Company's internal oversight and regulatory compliance. This study also recommends strengthening the role of internal auditors in the organizational structure and the need for further research to develop an internal audit model that is adaptive to the dynamics of corporate governance in Indonesia.
Co-Authors Charisma Kuriata Ginting Suka Fudji Sri Mar’ati Hardi Utomo Ika Wulandari Mada Adi Wibowo Ponco Margono Hasan Satria Bagaswara