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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
ANALISIS PENILAIAN KONSUMEN TERHADAP LAYANAN MEDICAL CHECK UP STUDI EMPIRIS DI RSUD KOTA BOGOR Sonia Redmana; Indupurnahayu, Indupurnahayu; Asri Masitha Arsyati
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 5: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i5.9952

Abstract

The purpose of this study was to analyze consumer ratings of Medical Check Up services, one of the promotive and preventive efforts that can find early diagnoses so the potential health problems can be dtercterd early in RSUD Kota Bogor. Quantitiative reseach method, primary data with a population of 2.615 dan a sample of 96 using quantitative analysis with a cross-sectional study design approach, collecting data by distributing questionnaires, dimensions of tangible, reability, responsiveness, assurance and empathy. Descriptive data analysis, Fishbein analysis, Corelation Analysis Pearson Product Moments. Ther result of the study, 52.08% of service users were women, the most aged 26-35 years weew 36.46%, the most professions werw 35.42% private employees. The results of data analysis show that the relationship between consumer trust and the five dimensions of tangible, reability, responsiveness, assurance and empathy, sostumers stated that the Medical Check Up service at RSUD Kota Bogor was included in the positive category. There is very strong relationship between consumer ratings and consumer trust. The result of this study can be used as a reference to improve the quality of service at RSUD Kota Bogor.
Teachers' Understanding of Microsoft Office and Online Learning and Administration Support Applications at SDN Nanggewer Mekar Public Elementary School Balqis, Tiara Ratu; Indupurnahayu, Indupurnahayu
Jurnal Pengabdian Nusantara Vol. 2 No. 2 (2024): APRIL
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v2i2.56

Abstract

The purpose of this study is to determine teachers' understanding of using technology to support the learning process and school administration during the Covid-19 pandemic. This research was conducted at SDN Nanggewer Mekar, a descriptive qualitative research method, with data collection techniques through observation, interviews, and questionnaires. The results showed that teachers who teach at SDN Nanggewer Mekar are mostly familiar with technology but have not maximized its use. With education and training, teachers can apply and maximize technology and overcome obstacles to the use of technology to develop learning processes by school learning programs
Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019 Mu avidayana, Mu avidayana; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7205

Abstract

The purpose of this study was to determine and analyze the effect of liquidity and financial leverage on profitability by using 5 samples of companies listed on the Indonesia Stock Exchange from 13 populations of Manufacturing Companies in the Automotive Sub-Sector and their Components. Sampling technique (Purposive Sampling). The test method used to determine the effect of the dependent and independent variables is multiple linear regression analysis. The results of this study state that there is a positive and significant effect between Liquidity on Profitability with a value of t arithmetic (2.652) > tta table (2.07961) with a significance level of less than 0.05, namely (0.015 < 0.05). And there is a positive and significant influence between Leverage on profitability. This is evidenced by the value of t count (3.486) > t table (2.07961) with a significance level of less than 0.05, namely (0.002 < 0.05). Meanwhile, simultaneously there is the effect of Liquidity and Leverage on Profitability in Manufacturing Companies in the Automotive Sub-Sector and Its Components listed on the Indonesia Stock Exchange where the significance value of F is 0.008 where the significance value is less than 0.05.
Analysis Of Taxpayer Compliance With The Optimization Of Rural And Urban Land And Building Tax Revenue In Class A Jonggol Regional Tax UPT mulyawati, Evi; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8763

Abstract

This study analyzes the taxpayer compliance of Land and Building Tax at the Jonggol Class A Regional Tax UPT 2017-2020. This think about points to decide the level of citizen compliance, to decide the factors and strategies used to optimize P2 PBB revenue. This consider utilized expressive subjective strategy. Information gotten by perception, interviews, writing, and documentation. Thelevelof taxpayers compliance oflandand buildingatthe Class A Jonggol Regional Tax UPT is included in the non-compliance criteria with a proportion of not more than 60% every year from 2017 to 2020. There are internal factors and external factors that affect  Land and Building Tax revenue, such as economic conditions, taxpayer awareness of taxes, human resources for tax services, and others. To overcome these factors, several strategies were carried out such as mobile cars, online services, and others.
Management Audit of Inventory Function (Case Study at Bigland Hotel Bogor) Iqbal Assidiq, Muhammad; Indupurnahayu, Indupurnahayu; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8764

Abstract

The purpose of this study is: 1) To identify whether the company has a policy procedure related to its inventory function. 2) To assess whether the activities of the inventory function are already running in accordance with the policy procedures established. The approach in this study is qualitative approach, the research technique used is descriptive qualitative with the type of case study research. The data sources of this study are primary and secondary data. Data collection techniques in obtaining the data needed by researchers are interviews, observations, and documentation. The results of the study found that there are weaknesses including: 1) Inadequate storage of goods, 2) Recording on bin cards need to be re-recorded, 3) Errors up to negligence made by the User Department when making requests for goods in the Warehouse. The author can conclude that the inventory function at Bigland Hotel Bogor is already running well. This is evidenced by the policy of Standard Operational Procedure (SOP) which is clearly documented, as evidenced by the existence of internal control systems in the company. The policy has been almost adhered to by every staff. However, there are still weaknesses that may result in losses for the company. In order for the company to run better, the author provides recommendations such as following up on the expansion of the Warehouse area to minimize the loss of goods in the Warehouse, conduct training related to Store Requisition (SR) procedures, and follow up on the re-entry plan on the inventory card (bin card).
The Influence Of The Implementation Of Good Governance And Internal Control On The Performance Of Urban Village Officials (Case Study In Pakuan Urban Village, South Bogor Sub-District) Rosdiana, Anna; Indupurnahayu; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14867

Abstract

This study aims to examine the influence of good governance, internal control on the performance of village officials. This research was conducted in the south Bogor sub-district with 60 Pakuan village officials as respondents. The result show that the effect of implementing good governance does not significantly affect the performance of village officials. Internal control has a significant positive effect on the performance of the village apparatus. This shows that the implementation of good governance is needed to improve the performance of the village apparatus
The Effect of Leadership Styles of Principals, Personality and Work Motivation on the Performance of Elementary School Teachers in Sekolah Alam Wibowo, Agung; Indupurnahayu, Indupurnahayu; Avessina, Mohammad Jibriel
INOVATOR Vol 14 No 1 (2025): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v14i1.19342

Abstract

The quality of education is one of the main pillars in the development of human resources which is very important for national development. Quality education can be realized, one of which is through the performance of good educators. This study aims to analyze the influence of the principal's leadership style, teacher personality, and teacher personality on the performance of elementary school teachers in natural schools. The primary data in this study were obtained from questionnaires distributed to 55 elementary school teachers at Sekolah Alam and then statistically analyzed using the Multiple Linear Regression Analysis method using data processing tools, namely Microsoft Excel and SPSS. The results of the analysis showed that there was a positive influence on the leadership style of the principal. schools, personality and work motivation of teachers on the performance of elementary school teachers. The functional relationship in the form of the regression equation is Y = 8.053 + 0.081X1 + 0.420X2 + 0.226X3. The Teacher Personality Variable has the greatest influence where each increase in the Personality variable will increase the Teacher Performance Variable by 0.420 units.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Independensi Komite Audit Terhadap Audit Delay Salsa Aulia Putri; Indupurnahayu Indupurnahayu; Desmy Riani
eCo-Fin Vol. 6 No. 3 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i3.1544

Abstract

There is a common occurrence of financial report filing delays among firms listed on the Indonesia Stock Exchange, particularly in the banking sector. Findings from this study highlight the significance of prepared reports in a timely manner. It is imperative that businesses and auditors collaborate to finalize and submit financial reports to the Indonesia Stock Exchange (IDX) well in advance of the scheduled date to mitigate the effects of delays. The goal of this research is to find out between 2020 and 2022 whether Indonesian banking businesses that are listed on the stock market had audit delays and how audit committee independence, company size, and profitability interact with each other. Utilising secondary data collected over the course of three years from 41 different banking organisations, this research employs a quantitative descriptive methodology. Our research shows that audit delay is affected by profitability, firm size, and the independence of the audit committee all at once. A positive correlation between audit committee independence and audit delay exists, although profitability and firm size both exhibit negative correlations with audit delay. Given that management is more likely to disclose financial results promptly to communicate good news, this suggests that larger, more profitable organisations have shorter audit delays. Conversely, greater audit committee independence leads to longer audit delay as greater oversight requires more time to produce high quality financial statements.
The Influence of Recruitment, Competency, Performance Appraisal and Talent Management on Employee Performance with Job Satisfaction as an Intervening Variable in PT Kliring Berjangka Indonesia with Job Satisfaction as an Intervening Variable Yanti, Ana Dwi; Indupurnahayu, Indupurnahayu; AMINDA, RENEA SHINTA
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of recruitment, competence, performance appraisal, and talent management on employee performance, with job satisfaction as an intervening variable in PT Kliring Berjangka Indonesia (KBI). The research method is used descriptive quantitative, using a questionnaire distributed directly to respondents, specifically the 61 employees of KBI and utilizing a Likert scale for measurement. The results show that recruitment, performance appraisal, and talent management have a positive and significant effect on employee performance. Recruitment also has a positive and significant effect on job satisfaction. However, competence does not show a significant impact on either employee performance or job satisfaction. This study highlights that improving recruitment processes, performance appraisals, and talent management can enhance employee performance, underscoring the importance of job satisfaction as a mediating variable. The findings provide practical implications for company management, emphasizing the need to focus on these areas to improve overall employee performance. Additionally, this study contributes to the literature by exploring the relationships between recruitment, competence, performance appraisal, talent management, job satisfaction, and employee performance within the context of financial services companies.
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza