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Analisis Kinerja Perusahaan Menggunakan Balanced Scorecard : Studi Kasus pada PT Qirindo Tekhnik Mandiri Kota Jakarta Barat Siti Aisyah; Wati Rosmawati; Shofia Arsy
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7456

Abstract

This study aims to analyze the performance of PT Qirindo Tekhnik Mandiri by applying the Balanced Scorecard approach after the fire incident that disrupted business operations in early 2025. Balanced Scorecard was chosen because it provides a comprehensive measurement framework that evaluates performance through four perspectives: financial, customer, internal business process, and learning and growth. This research employed a descriptive method with both qualitative and quantitative approaches. Primary data were obtained through semi-structured interviews with the President Director, while secondary data were derived from financial statements from 2021 to 2024. The findings indicate that the company showed an improvement in financial performance in 2023, followed by a decline in 2024 due to operational disruption and increased costs. The fire incident also caused revenue decline and asset losses at the beginning of 2025, although the company succeeded in maintaining cash flow by implementing emergency funding strategies and cost adjustments. From the customer perspective, trust and loyalty remained stable due to transparent communication and service enhancements. Internal business processes demonstrated improvements in operational standards and the adoption of digital systems. In the learning and growth perspective, employee training and capacity strengthening activities were consistently carried out to support operational recovery. Overall, the Balanced Scorecard helped provide a clear performance evaluation and guide strategic recovery efforts post-crisis.
Pengaruh Partisipasi Anggaran, Akuntansi PertanggungJawaban, dan Kepemimpinan terhadap Kinerja Manajerial : Studi Kasus Pada Bank Jakarta Destiani Andini Syafitri; Wati Rosmawati; Morina Barus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.10125

Abstract

This study aims to analyze the influence of budget participation, responsibility accounting, and leadership on managerial performance at Bank Jakarta. Performance is an important factor for continuous improvement and innovation, to measure capabilities, achievements and obstacles in the process of resource utilization, and to achieve appropriate and optimal goals. There are several factors that have the potential to influence managerial performance, namely budget participation, responsibility accounting, and leadership. Where budget participation provides an active role to managers in the company's budget preparation process that can increase managers' understanding of organizational goals, increase motivation, and improve managerial performance. Then, responsibility accounting can measure and control performance based on the responsibilities of each section, thus encouraging managers to act more responsibly towards achieving organizational goals, and can increase work motivation and transparency in performance evaluation. Meanwhile, leadership, where leadership style can shape manager behavior and performance. Participative and supportive leaders can strengthen manager involvement in decision-making and increase loyalty to the organization. This research is a quantitative study. The data collection technique used a questionnaire with a sample of 32 respondents. The collected data was processed for testing using SPSS Version 31. The results of the partial test (t-test) showed that responsibility accounting had a positive and significant effect on managerial performance. Meanwhile, budgetary participation and leadership had no effect on managerial performance. The results of the simultaneous test (f-test) showed that budgetary participation, responsibility accounting, and leadership had an effect on managerial performance.
Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Sukma Benga Ola; Rudi Ginting; Wati Rosmawati
Akuntansi Vol. 4 No. 1 (2025): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2909

Abstract

The purpose of this study is to find empirical evidence about the influence of audior identity and ethics on audit quality from public accounting firms in South Jakarta. Data collection was carried out through questionnaires distributed to auditors as many as 60 questionnaires, the number of questionnaires that returned 60 questionnaires, the data analysis method used was multiple regression analysis where the influence of auditor independence and ethics on audit quality was a variable Independence while audit quality is a dependent variable. The results of this study show that the influence of auditor independence and ethics on audit quality has a significant effect on audit quality. The results of the t-test showed that the significant value of the independence variable was (0.2542), the auditor ethics variable was (0.2542) and the auditor ethics variable (0,2542).