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Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik Tri Ramaraya Koroy
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.987 KB)

Abstract

This paper reviews the literature of Balanced Scorecard (BSC) as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. However, related research also shows that the implementation of BSC is not associated with economic benefit particularly for short-term period. This suggests that the adoption of BSC need a careful inquiry by the organization and the organization should not accept it as a ‘generic’ solution as a performance measurement tool.
PELATIHAN PERSIAPAN MENGHADAPI DUNIA KERJA BAGI MAHASISWA LULUSAN BARU Rizky Nastiti; Tri Ramaraya Koroy; Devi Rusvitawati; Ninuk Krismanti; Yulieda Hermaniar
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1 (2021): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.436 KB) | DOI: 10.35130/bbjm.v2i1.180

Abstract

Semakin ketatnya persaingan kerja membuat mahasiswa yang baru lulus kuliah menghadapi kesulitan untuk mendapatkan perkerjaan yang mereka impikan. Sehingga, pembekalan diri bagi lulusan yang akan memasuki dunia kerja kini menjadi semakin penting. Oleh karena itu, pengabdian kepada masyarakat ini bertujuan untuk memberikan keterampilan bagi fresh graduate agar dapat mempersiapkan diri dengan lebih baik sebelum melamar pekerjaan. Pelatihan yang dilakukan secara daring ini menargetkan agar fresh gradute menjadi lebih siap dalam bersaing mencari pekerjaan. Pemberian materi dilakukan oleh dua orang narasumber yang kompeten, yaitu seorang psikolog yang telah berpengalaman di bidangnya dan seorang direktur utama Bank daerah. Setelah mengikuti pelatihan ini, para lulusan mendapatkan pengetahuan mengenai tips dan trik menghadapi tes wawancara dan psikotes. Sehingga, mereka menjadi lebih percaya diri dan termotivasi untuk bersaing dalam mencari pekerjaan.Kata kunci: pelatihan, dunia kerja, mahasiswa lulusan baru Increasing job competition leds the fresh graduates face difficulties in getting the job they dream of. Hence, self-provision for fresh graduates who will enter the world of work is now becoming increasingly important. Therefore, this community service aims to provide skills for fresh graduates so that they can prepare themselves better before applying for jobs. This online training aims to make the fresh gradute better prepared for job competition. The training was led by two competent speakers, an experienced psychologist and a president director of a regional bank. After attending this training, the graduates gain knowledge about tips and tricks for facing interviews and psychological tests. Thus, they become more confident and motivated to compete in job seeking.Keywords: training, world of work, fresh graduates
Comparison of the Dominance of Internal and External Influences on the Return of Shares of Companies Listed in IDX30 Hutama Sanputra Arifin; Tri Ramaraya Koroy; Gemi Ruwanti; Zainal Arifin
International Journal of Multi Discipline Science Vol 4, No 1 (2021): Volume 4 Number 1 February 2021
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v4i1.2377

Abstract

This study aims to determine the comparison of external and internal influences on stock returns on the Indonesia Stock Exchange. The research method uses quantitative methods from secondary data of financial analysis on 16 companies from 30 companies on the IDX Index that have a high level of liquidity and have a large capitalization selected by the IDX (Indonesia Stock Exchange) with several selection criteria, the selection is carried out by the IDX regularly 2 times every year, namely in February and August. from 2014-2018 and data from Bank Indonesia on economic growth and inflation in the same year. The data analysis technique used multiple regression. The results show that the influence of external factors in the form of economic growth and inflation is more dominant than the company's internal factors in the form of DY (Dividend Yield), EPS (Earning Per Share), ROE (Return On Equity), PER (Price Earning Ratio) affect stock returns. Implementation for companies that go public needs to pay attention to the dynamics of environmental changes, especially the inflation rate which can cause investors to sell their shares, while this phenomenon is an opportunity for some investors to get a cheaper share price than many other investors have released.
Pengaruh Preferensi Klien dan Pengalaman Audit Terhadap Pertimbangan Auditor TRI RAMARAYA KOROY
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.169

Abstract

The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down.Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments.
Edukasi Financial Capability: Mempersiapkan Generasi Muda Mencapai Financial Well-Being Yanuar Bachtiar; Tri Ramaraya Koroy; Masithah Akbar; Rizky Nastiti; Normalina; Saifhul Anuar Syahdan; Norbaiti; R.R Siti Munawaroh; Iqbal Firdaus
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.217

Abstract

In line with the growing trend of online shopping with all the conveniences offered, the ability to manage finances also needs to be improved so that excessive consumptive behavior does not occur. In addition, the importance of understanding about financial capability is very important for the younger generation, especially students who will later face the world of work which requires them to be able to manage their finances independently and efficiently. Therefore, this educational activity is intended to provide insight for students in planning their financial management. This activity is attended by 80 online participants. This activity does not only focus on the provision of materials but also the practice of financial management. Based on the results of the pre-test, it was found that most of the participants still did not understand the importance of being able to manage their finances. Then, from the post-test results, it was found that after participating in this activity, the participants were able to understand more about financial management. By attending this activity, it is hoped that participants will have a better understanding of financial capability and be able to apply the knowledge they have gained in managing their finances in their daily lives.
The Analysis of Determinants of Compliance in Mandatory Manpower Report with Theory of Planned Behavior and Institutional Theory Kamelia Madania Hamdie; Tri Ramaraya Koroy; Zainal Arifin; Muslim Muslim; Tommi Naviri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1487

Abstract

According to the regulations, employers are required to comply with reporting procedures, which include the mandatory manpower reports (Wajib Lapor Ketenagakerjaan di Perusahaan/WLKP) that have to be submitted online. Whether establishing, closing, dissolving, re-opening or transferring their business, every company in Indonesia is mandated to submit their mandatory manpower report. This study aims to analyze the determinants of compliance in mandatory manpower report using the theory of planned behavior and institutional theory. The research method was explanatory research. The population in this study were companies in South Kalimantan Province that have been registered in the online WLKP system by taking 135 samples based on the purposive sampling method. Data analysis using Structural Equation Modeling (SEM) based Partial Least Square (PLS) with Smart-PLS 02 program. The results showed that the theory of planned behavior can be used to predict determinants of compliance in WLKP where attitudes and perceived behavioral control had a significant effect on compliance intention. Institutional theory did not show a significant effect on WLKP reporting compliance where normative pressure only had a marginally significant effect on compliance intention. Keywords: Compliance, mandatory to report employment in the company, Theory of Planned Behavior, Theory of Institutional
PENINGKATAN PASAR PARIWISATA PROVINSI KALIMANTAN SELATAN PASKA PANDEMI MELALUI PROGRAM PARIWISATA BERKELANJUTAN Tri Ramaraya Koroy; Riswan Yudhi Fahrianta; Yanuar Bachtiar; Ibrahim Daud; Rizky Nastiti; Normalina Normalina; Ari Irawan
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.966 KB) | DOI: 10.35130/bbjm.v3i2.371

Abstract

Dampak penyebaran COVID-19 sangat dirasakan di berbagai aspek kehidupan. Salah satu sektor yang terdampak adalah sektor pariwisata. Kegiatan ini bertujuan memberikan informasi dan masukan yang mendukung upaya memperbaiki kondisi pasar pariwisata Provinsi Kalimantan Selatan. Dari kegiatan ini, dapat ditarik beberapa rekomendasi, antara lain: menggalakkan program pariwisata berkelanjutan, digitalisasi dalam layanan pariwisata, dan meningkatkan keterlibatan masyarakat lokal dalam memastikan terpeliharannya objek wisata. Hasil dari kegiatan ini diharapakan dapat menjadi masukan bagi Dinas Pariwisata Provinsi Kalimantan Selatan dalam pembuatan kebijakan yang dapat mendorong kebangkitan sektor pariwisata di Provinsi Kalimantan Selatan.  Kata kunci: pasar, pariwisata, pandemic, berkelanjutan
PERAN TINGKAT INTENSI MEMILIKI ANAK SEBAGAI DETERMINAN KEBUTUHAN KELUARGA BERENCANA YANG BELUM TERPENUHI Uniek M. Sari; Tri Ramaraya Koroy; Riswan Yudhi Fahrianta; Ramlan` Ramlan; Oktriyanto Oktriyanto
Jurnal Keluarga Berencana Vol. 5 No. 2 (2020): Jurnal Keluarga Berencana
Publisher : Badan Kependudukan Dan Keluarga Berencana Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.281 KB) | DOI: 10.37306/kkb.v5i2.45

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Upaya untuk mengurangi tingkat kebutuhan KB yang belum terpenuhi (unmet need for family planning) merupakan hal penting yang diperlukan untuk mencapai target kependudukan yang optimal. Penelitian ini bertujuan menyelidiki faktor-faktor determinan yang berkontribusi terhadap tingkat kebutuhan KB yang belum terpenuhi dengan menekankan pada peran penting tingkat intensi untuk memiliki anak pada kelompok wanita usia subur (WUS) yang berkeinginan menunda kelahiran anak. Hasil penelitian mengindikasikan tingkat kebutuhan KB yang tidak terpenuhi yang cukup tinggi, sebesar 16,7%, di empat kabupaten di Kalimantan Selatan tidak berhubungan secara signifikan dengan karakteristik individu dan keluarga WUS yang mencakup faktor-faktor demografis dan pengetahuan WUS atas alat/cara kontrasepsi dan efektivitasnya. Namun tingkat unmet need itu berkaitan dengan tingginya tingkat intensi atau keinginan WUS memiliki anak. Tingkat intensi memiliki anak yang tinggi mengandung arti ambivalen atau tidak konsisten dengan maksud untuk menunda kelahiran. Hasil penelitian ini mengimplikasikan semakin tinggi intensi ini yang juga berarti semakin ambivalen preferensinya maka semakin cenderung WUS tidak menggunakan alat/cara kontrasepsi. Terdapat kompleksitas di sekitar perilaku penggunaan alat kontrasepsi sehingga penyebabnya kemungkinan besar terletak pada determinan di luar faktor-faktor demografis. Kata kunci: intensi fertilitas, keinginan memiliki anak, kebutuhan KB yang belum terpenuhi, unmet need for family planning.