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ANALISIS SISTEM PENGENDALIAN MANAJEMEN DI PT. BANK SULSELBAR Sri Astuty Ratnasari Manggu; Novia Sandra Dewi
Sebatik Vol 23 No 2 (2019): Desember 2019
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.191 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem pengendalian manajemen menggunakan model four levers of control di PT Bank Sulselbar. Penelitian ini merupakan penelitian desktiptif kualitatif. Tahapan metode penelitian diantaranya yaitu interview, observasi dan studi pustaka untuk menjelaskan keadaan pada objek penelitian. Hasil penelitian menunjukkan bahwa PT Bank Sulselbar telah menerapkan sistem pengendalian manajemen berdasarkan konsep four levers of control sebagaimana yang dikemukakan oleh Simons (2000) khususnya untuk belief system dan boundary system. Belief system perusahaan tercermin pada visi, misi serta tata nilai yang dimilikinya. Pernyataan visi, misi dan tata nilai telah dibuat dalam bentuk formal dan dikomunikasikan melalui berbagai media (tangible maupun intangible). Namun, pola komunikasi ini belum diikuti dengan adanya survei untuk mengukur kepedulian dan pemahaman para karyawan terhadap belief system. Boundary system perusahaan meliputi 2 (dua) hal yaitu business conduct boundary dan strategic boundary. Business conduct boundary perusahaan dinyatakan dalam nilai-nilai budaya, kode etik dan PKB (Perjanjian Kerja Bersama) perusahaan. Dalam ketiga pedoman perusahaan tersebut dinyatakan secara jelas mengenai pedoman perilaku yang seharusnya dimiliki dan dilarang bagi karyawan Bank. Sementara itu, strategic boundary Bank yaitu pembatasan bisnis perusahaan terkait usaha perbankan yang menjalankan fungsinya sebagai Bank Pembangunan Daerah untuk membantu Pemerintah Daerah dalam menumbuhkan perekonomian daerah.
Comparative Analysis of the Financial Performance of Rambusaratu Village Before and During the 2018-2020 Covid-19 Pandemic Muliana; Novia Sandra Dewi
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.129 KB) | DOI: 10.55927/esa.v2i1.2681

Abstract

The purpose of this study was to determine the financial performance of Rambusaratu Village before and during the 2018-2020 Covid-19 Pandemic using the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. This type of research is a quantitative descriptive research using secondary data in the form of reports on the realization of the Village Revenue and Expenditure Budget (APBDes) for Rambusaratu Village for 2018-2020. The data analysis technique in this study uses the formula for the independence ratio, the effectiveness ratio, the efficiency ratio, and the growth ratio. The results showed that the financial performance of Rambusaratu Village based on the independence ratio was high with an average ratio of 100%, because Rambusaratu Village did not depend on assistance from the provincial and district/city governments. Based on the effectiveness ratio, the financial performance is categorized as effective with an average ratio of 100%, because the realization of the budget is in accordance with the target to be achieved. From the efficiency ratio, it was found that financial performance was less efficient with an average ratio of 100%, this was because the Village had not been able to suppress the amount of the expenditure budget, and the growth ratio showed that finance had increased and decreased every year.
Modul Pembelajaran Etnosains: Integrasi Agroindustri Lokal dalam Pembelajaran IPA untuk Meningkatkan Literasi Ekologi dan Kewirausahaan Siswa Jumriani Jumriani; Novia Sandra Dewi; Wahyuni Adam; Alif Ridhai; Nurzakinah Nurzakinah
Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Vol 22, No 1 (2026): Volume 22, Nomor 1, Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/fkip.v22i1.6998

Abstract

Ethnoscience based science learning has gained increasing attention as an approach to contextualize science and integrate local wisdom into formal education. The study aimed to develop an ethnoscience teaching module integrating the local agroindustrial potential to improve students’ ecological literacy and entrepreneurial attitudes. The research employed a Research and Development (R&D) approach using the 4-D models. The define stage involved needs analysis, the findings indicated that science learning remains conventional and has not yet utilized local potentials such as coffee, cocoa, patchouli oil, coconut oil, palm sugar, and palm oil as contextual learning resources. The design stage produced a module framework linking science concepts (carbon compounds, changes in matter, and green chemistry) with local commodity processing practices. The module was designed using an ethnoscience approach and was complemented with entrepreneurship projects and ecological literacy activities. In the development stage, expert validation yielded an average score of 3.7 (highly valid) and limited trial involving 23 students resulted in a practicality and readability score of 95% (highly practical). These findings imply that ethnoscience based modules integrating local agroindustry can serve as contextual and transferable learning resources to support students’ understanding of ecological literacy and entrepreneurial skills in regions with similar agroindustrial characteristics.