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All Journal TIJAB (The International Journal of Applied Business) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Wahyu Agung Handono
Universitas Internasional Semen Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Comparative Analysis of Financial Performance of SOE Cement Companies in the Post-Entry of Massive Foreign Capital Companies of Cement Industry in Indonesia Ahmad Dahlan Malik; Wahyu Agung Handono
TIJAB (The International Journal of Applied Business) Vol. 2 No. 1 (2018): APRIL 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.733 KB) | DOI: 10.20473/tijab.V2.I1.2018.1-19

Abstract

In order to achieve the Master Plan for the Acceleration and Expansion of the Indonesian Economic Development (MP3EI) program which has a significant impact on cement demand outside java, it is necessary to improve the performance of cement companies, especially state-owned cement companies consisting of PT Semen Indonesia Tbk (Persero) and PT Semen Batu Raja (Persero). In addition, competition in the globalization era in fulfilling domestic cement is a challenge for state-owned cement companies with Cement Foreign Investment (PMA) industries in Indonesia which are listed on the Indonesia Stock Exchange. To increase attractiveness and strengthen performance, state-owned cement companies need to display an analysis of attractive financial performance along with the selection of independent variables in the discrimination function as a variable that explains precisely the performance of the company based on the Discriminant Stepwise Method. This is in accordance with the purpose of this study by analysing Du Pont System Analysis, Analysis of financial ratios in the form of liquidity ratios, solvability, profitability, activity, along with reference to the Decree of the Minister of Finance of the Republic of Indonesia No. 826/KMK.013/1992, and strengthened by the Decree of the Minister of BUMN No: KEP-100/MBU/2002 in financial aspects for the performance of state-owned enterprises. This study also provides additional analysis in the form of Economic Value Added (EVA), Tobin’s q and Altman Z-Score as a complement to the comparison of the financial performance of state-owned cement companies and Cement PMA companies in the period 2013-2016.
Kualitas Pelayanan Internal Divisi Finance Logistik : Analisis SERVQUAL pada Administrasi Pengadaan di Perusahaan Manufaktur di PT.XXX Eka Wahyu Lestari; Ahmad Dahlan Malik; Wahyu Agung Handono; Maulidy Albar; Nur Fatikhah Denisa Ana Farizka
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i10.13485

Abstract

Internal service quality is an important aspect of supporting operational efficiency and employee performance in a company. The Finance Logistics Division at PT. XXX provides procurement administration services to various divisions, including Purchase Request (PR) processing, document verification, Purchase Order (PO) issuance, and coordination with related parties. This study aims to analyze the service quality of the Finance Logistics Division, identify the challenges encountered during the service process, and examine the efforts made to improve internal service quality. This study used a descriptive qualitative approach. Data were collected through observation and interviews with three informants selected using purposive sampling, consisting of a service provider, a coordinator of users’ needs, and an internal service user. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing, with the five SERVQUAL dimensions—tangibles, reliability, responsiveness, assurance, and empathy—as the analytical framework. The results show that internal services generally run effectively. The tangibles dimension is supported by adequate work facilities, the Accurate system, organized archives, and operational mobile phones that support administrative activities and coordination. The reliability dimension is shown by consistent PR verification before PO issuance, although revisions are still needed due to inaccurate information and sudden procurement needs. The responsiveness dimension is reflected in the follow-up of PRs and communication when document revisions are needed. Assurance and empathy are reflected in employees’ understanding of procedures and attention to users’ needs. The findings show that service quality is not only influenced by the Finance Logistics Division but also by the accuracy of information and coordination among units throughout the PR-to-PO process. Therefore, improving cross-unit coordination and the accuracy of procurement requests is important to increase the effectiveness of internal procurement administration.
Co-Authors Ahmad Dahlan Malik Eka Wahyu Lestari Maulidy Albar Nur Fatikhah Denisa Ana Farizka