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All Journal Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Heti Herawati
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

 1 
Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor) Rahmat, Andy; Jasmadeti, Jasmadeti; Herawati, Heti
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.646 KB) | DOI: 10.37641/jimkes.v7i1.211

Abstract

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.
Faktor Internal Dan Eksternal Yang Berpengaruh Terhadap Kinerja Perusahaan Heti Herawati; Muhammad Farhan Surya
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1724

Abstract

This study aimed to determine the effect of current ratio, DER, company size, sales growth, inflation, and interest rate on company performance. The sample in this study were 160 property and real estate sub-sector service companies that listed on Indonesia Stock Exchange in 2015 – 2019 and had complete annual and financial reports. This study used purposive sampling as the sampling technique. The data used in this study were secondary data from the companies’ annual and financial reports. The results of this study showed a significant effect between current ratio, DER, total assets, GS, inflation, and interest rates with company performance (Fscore Ftable). The contribution was 33,6% (R2 = 0,036). The results of t test also showed that DEF, total assets, inflation, and interest rates significantly affect company performance (p < 0,05) but there was no significant effect between current ratio and GS with company performance (p < 0,05). Keywords: Current ratio, DER, Total assets, GS, inflation, interest rate, company performance, ROE
Co-Authors Angelia Angelia Bambang Hengky Rainanto Cesya Sevie Yandira Diah Wahyuningsih Heni Pujiastuti Jasmadeti, Jasmadeti Muhammad Farhan Surya Mumuh Mulyana Nani Cahyani Nani Cahyani Nusa Muktiadji Rahmat, Andy Septiani Septiani Tubagus Dicky Faldy Syahid Noor Yandira, Cesya Sevie