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Penilaian Kinerja Perusahaan Jasa Kontruksi PT. Ganesha Praptama Karya Berdasarkan Pendekatan Metode Balance Scorecard: Penilaian Kinerja Perusahaan Jasa Kontruksi PT. Ganesha Praptama Karya Berdasarkan Pendekatan Metode Balance Scorecard Mohammad Dian Aryono; Slamet Riyadi; Sunu Priyawan
JURNAL EKUIVALENSI Vol. 8 No. 1 (2022): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v8i1.634

Abstract

Ganesha Praptama Karya. Perusahaan kontraktor masih sangat tradisional melihat aspek keuangan saja dalam penilaian kinerjanya. Tujuan penelitian yang ingin dicapai adalah merancangan kinerja perusahaan jasa kontruksi PT. Ganesha Praptama Karya yang dinilai berdasarkan metode BSC tentang perspektif pelanggan, perspektif keuangan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Jenis penelitian pendekatan penelitian kuantitatif. Metode pengambilan sampel yang digunakan pada penelitian ini adalah metode random sampling. Sampel pada masing-masing kuisoner adalah 32 sampel untuk kuisioner pelanggan dan 58 orang untuk karyawan internal. Berdasarkan kinerja perusahaan perspektif keuangan menunjukkan mampu menutupi utang jangka pendeknya sebelum jatuh tempo dengan aktiva lancarnya serta mampu menutupi biaya-biaya yang di keluarkan dengan pendapatan yang diperoleh. Kinerja perusahaan perspektif pelanggan menunjukkan mampu bekerja dengan baik dalam hal memberi pelayanan yang baik pada pelanggan sehingga berdampak positif bagi perusahaan. Kinerja perusahaan perspektif bisnis internal dapat dikatakan cukup baik hal ini menunjukkan bahwa perusahaan mampu menyediakan peralatan serta sarana dan prasarana yang cukup bagi karyawan. Kinerja perusahaan perspektif pembelajaran dan pertumbuhan dapat dikatakan cukup baik hal ini menunjukkan bahwa perusahaan memiliki kemampuan untuk meningkatkan kinerja karyawan melalui pelatihan serta kesempatan pendidikan lanjutan serta lingkungan kerja yang kondusif.
Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Slamet Riyadi
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.42

Abstract

The relationship between budget participation and managerial performance has been attracting researchers’ attention. However, the result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).This study empirically examined the effect of budget participation on managerial performance using a contingency approach. Two contingent variables were investigated, namely managerial motivation and delegation of authority. Mailed questionnaires were distributed to 340 managers from East Java manufacturing companies. The responses from 48 managers (14%) were analyzed by using regression analysis.The result indicated that the interaction between managerial motivation and budget participation did not direct affect managerial performance. But delegation of authority was found to have a significant effect on the relationship between budget participation and managerial performance will be high at higher levels of decentralization. In contrast, at low levels of decentralization (more centralization), the effect of budget participation on managerial performance will be low.
Analisis Biaya Diferensial dalam Pengambilan Keputusan untuk Menerima atau Menolak Pesanan Khusus: Studi Kasus UMKM Sinomque dan UMKM Boba Kiya-Kiya Desmala Paranti; Dinda Dwi Kurniawati; Maria Yovita R Pandin; Slamet Riyadi
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.1367

Abstract

In making decisions to accept or reject special orders in MSMEs, business owners often face cost considerations. Therefore, the application of differential cost analysis is needed as part of decision making. The right decision will impact profit improvement. This study aims to evaluate the implementation of differential cost analysis in decision making for MSMEs related to special orders. The research method used is qualitative with a case study approach. Data was collected through direct interviews with business owners and documentation. Case studies were conducted on 2 MSMEs. The results show that differential cost analysis can help business owners accurately calculate the profit from accepting special orders.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DALAM MENINGKATKAN INOVASI PRODUK PADA PT VARIA USAHA BETON KABUPATEN SIDOARJO Meilani Nur Maulida; Slamet Riyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.345

Abstract

PT Varia Usaha Beton is one of the manufacturing companies located in Sidoarjo Regency that produces various kinds of concrete products and provides services. In the company's operational activities, it is certainly faced with challenges related to environmental pollution and negative impacts due to its economic activities. It is becoming increasingly important for companies to maintain the sustainability of their operations and produce environmentally friendly products. The purpose of this study was to determine the application of environmental management accounting in improving product innovation at PT Varia Usaha Beton Sidoarjo Regency. This research uses qualitative research with a case study approach. The data sources used are primary data and secondary data. The data collection techniques used are observation and interviews. The results showed that the company has implemented environmental management accounting in its operational activities, but there is no specific recording. However, the provision of information to the company's stakeholders has been running well so as to provide control over activities within the company, such as information regarding the need for raw materials, the quality or quality of raw materials needed in the production process so that it affects in improving product innovation at PT Varia Usaha Beton
Dampak Just in Time pada Inventory Management Studi Kasus pada Industri Manufaktur Automotive Maria Alni Lau Goo; Mukhamad Fauzan Aldi; Febrian Dimas J. Wibowo; Suci Harira Sari Hatuina; Slamet Riyadi; Maria Yovita R. Pandin
MES Management Journal Vol. 3 No. 2 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i2.347

Abstract

The purpose of this study is to determine the Impact of Just In Time on Inventory Management Case Study in the Automotive Manufacturing Industry by determining the key factors that are fundamental to just in time practices. This research was conducted in two automotive manufacturers serving the sector hereinafter referred to as Company A and Company B, as these companies cannot be named, for this reason, the identity of these companies cannot be revealed. The approach used here is a mixed approach of quantitative research and qualitative methodology. From the study it can be concluded that organizations can have lower performance or efficiency in managing or controlling inventory, when not implementing JIT or Just-Time practices. In addition, we can also see how JIT affects inventory management practices in organizations in a positive way. This further leads to a positive perception of business performance from both employees and management of the organization. The results for Company A show better performance with cost effective performance through the implementation of the JIT system, with employees being more aware of the inventory management practices in place and the changes and benefits being transmitted to the system
Analisis Bibliometrik Tentang Perkembangan Penelitian Debt Covenant Ario Bagus Nugroho; Dian Ermayanti; Ervina Ervina; Rakmat Dwi Anugrah Putra; Slamet Riyadi; Maria Yovita R. Pandin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.3505

Abstract

The amount of research done by researchers would make finding information a piece of cake, for the last 10 years (2013-2024) research about debt covenants were considered adequate for management to help fix the company’s accounting management problems. But there’s still quite a lot of things circling the debt covenant that were still untouched that could fix and could also worsen the company’s situation. This study tried to dig deep into the connections that occurred based on the previous research by using two steps which was the use of Publish or perish software to find publications data and the use of VOSviewer software to cluster and visualize those publications data. The results of this research were items of research like firm value on a yellow cluster didn’t have any connection on a blue cluster’s items of research but has connections with the red cluster which was debt covenant violation and the items of research debt contract on a green cluster. The other result was there were items of research like firm value and audit quality that were studied rarely also their average of publication years were quite new. These things could support those items of research to become the new indicators for future research on debt covenant.
The Influence of Accounting and Promotion Information Systems on Sales Volume with Product Quality as an Intervening Variable at PT. Brother Karya Zaenal Arifin; Agus Agus; Arif Hartadi; M. Aziz; Slamet Riyadi; Maria Yovita R Pandin
Syntax Idea 3145-3152
Publisher : Ridwan Institute

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

Abstract

Accounting information systems can aid businesses in enhancing sales volume and profitability, notwithstanding the challenge of increasing sales. This research investigates how promotions and management accounting information systems influence product quality, and explores whether product quality serves as a significant mediator. A survey was conducted among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected through purposive sampling of customers who had completed at least one transaction. Structural equation modelling was employed to analyze the collected data. The findings indicate that both management accounting information systems and promotional strategies positively impact product quality. Furthermore, the study reveals that the relationship between promotions, management accounting information systems, and sales volume is mediated by product quality. This study contributes to the theoretical framework of marketing strategy by integrating concepts of product
Pengaruh Sistem Informasi Akuntansi dan Promosi terhadap Volume Penjualan dengan Kualitias Produk Sebagai Variabel Intervening di PT. Saudara Karya Zaenal Arifin; Agus Agus; Arif Hartadi; M. Aziz; Slamet Riyadi; Maria Yovita R Pandin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.833

Abstract

Accounting information systems can aid businesses in enhancing sales volume and profitability, notwithstanding the challenge of increasing sales. This research investigates how promotions and management accounting information systems influence product quality, and explores whether product quality serves as a significant mediator. A survey was conducted among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected through purposive sampling of customers who had completed at least one transaction. Structural equation modelling was employed to analyze the collected data. The findings indicate that both management accounting information systems and promotional strategies positively impact product quality. Furthermore, the study reveals that the relationship between promotions, management accounting information systems, and sales volume is mediated by product quality. This study contributes to the theoretical framework of marketing strategy by integrating concepts of product.
THE ROLE OF INTERNAL AUDIT, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT AND INTEGRITY, IN IMPROVING OPTIMIZATION OF FRAUD PREVENTION AT HOSPITALS IN SIDOARJO Jena Sarita; Hwihanus Hwihanus; Slamet Riyadi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.333

Abstract

This research aims to determine the influence of internal control, internal audit, organizational commitment and integrity on fraud prevention at Hospital X in Sidoarjo. In this regard, to maximize rational, measurable and in-depth research results, this research uses quantitative methods. The data source in this research is a primary data source obtained from respondents from distributing questionnaires indirectly or utilizing existing communication media. Meanwhile, the sampling technique in the research used a probability sampling technique (single random sampling), namely a certain number of employees at Hospital X in Sidoarjo. Data obtained using a questionnaire processed using SPSS 23 for 43 employees of Hospital X Sidoarjo. So the results obtained are that internal audit has no significant effect on fraud prevention, internal control has a significant effect on fraud prevention, organizational commitment has a significant effect on fraud prevention, and Integrity has a significant effect on fraud prevention at Hospital X Sidoarjo.
ANALYSIS OF THE INFLUENCE OF INFLATION, EXPORT VALUE, IMPORT AND INVESTMENT ON INDONESIA'S ECONOMIC GROWTH AND PERCAPITA INCOME IN 2023: PANEL DATA REGRESSION APPROACH Suhari Suhari; Hwihanus Hwihanus; Slamet Riyadi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.334

Abstract

This study analyzes the impact of inflation, trade, and investment on Indonesia's economic growth and purchasing power (1990-2022). Using panel data regression, we find: that inflation and exports have a positive impact on both GDP and purchasing power. Inflation boosts aggregate demand while exports increase income. Imports have a positive impact on purchasing power due to the increased availability of goods, but a negative on GDP due to potential trade imbalances. Domestic and foreign investment hurt both GDP and purchasing power. While investment boosts production, it can also intensify competition, leading to price reductions and dampened purchasing power. The findings of this study have implications for policymakers in Indonesia. Policymakers should focus on policies that can promote inflation, exports, and foreign direct investment. These policies can help to increase purchasing power and improve the standard of living of Indonesians