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Analisis Penilaian Persediaan Beras Terhadap Perolehan Laba Pada PT. Indogrosir Samarinda Nikke Yudha Karyaning Pratiwi; Elfreda Aplonia Lau; Heriyanto -
Journal of Indonesian Science Economic Research Vol 2, No 3 (2020)
Publisher : Common Publisher

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Abstract

This research is aimed to determine the rice inventory assessment towards greater earnings with research problem whether the assessment of rice inventories using First In First Out (FIFO) method gains in greater profit compared to using Last In First Out (LIFO) method and Average method? The basic theory in this research is inventory management using First In First Out (FIFO) method, Last In First Out (LIFO) method, Average method and financial statements. While the tools of analysis used are First In First Out (FIFO) method, Last In First Out (LIFO) method, Average method and company’s profit calculation. The results of the research, it is concluded that First In First Out (FIFO) method would provide a lower cost of goods sold compared to Last In First Out (LIFO) method and Average method, so that the profit would be greater if compared to Last In First Out method ( LIFO) as well as Average method.
JAKARTA ISLAMIC INDEX (JII) PASKA PANDEMI Catur Kumala Dewi; Danna Solihin; Rina Masithoh Hariyadi; Nurfitriani Nurfitriani; Heriyanto Heriyanto
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 23, No 1 (2022)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/ddk.v23i1.6421

Abstract

Jakarta Islamic Index (JII) is one of the Islamic stock indexes consisting of the 30 most liquid Islamic stocks listed on BER. The review of sharia shares is carried out in May and November every year according to the schedule by the OJK. The Jakarta Islamic Index (JII) is one of the Islamic stock indexes consisting of the 30 most liquid Islamic stocks listed on the IDX. The review of sharia shares is carried out in May and November every year according to the schedule by the OJK. January-February 2020 before the pandemic JII's performance fell by 18.4% and 19.1%, respectively, and since the Covid-19 case was first announced in Indonesia, JII increased by 7.8%. JII recorded improved performance during the pandemic even better than before the pandemic. This study uses secondary data, namely by tabulating time series data on the number of shares in the index (sheet) taken from idx. The population of data from JII used Yoy 2022 and 2021 data where 2021 data is a major evaluation with an effective constituent period from August to November 2021 while 2021 data is minor data with an effective constituent period from March to May 2022. 2022 minor data results from the evaluation of the number of shares for the index is calculated based on 15% of the capitalization of each issuer while the 2021 major data from the evaluation of the number of shares for the index is calculated based on 25.5% of the capitalization of each issuer. The capitalization ratio presents data on the number of shares for the 2021 major index to be greater than the number of shares for the 2022 minor index
PENGEMBANGAN MODEL EVALUASI KINERJA SDM BERBASIS BALANCED SCORECARD: STUDI PADA PERUSAHAAN JASA KONSULTAN Nurfitriani Nurfitriani; Umi Kulsum; Sunarto Sunarto; Heriyanto Heriyanto
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.456

Abstract

This research aims to develop a Balanced Scorecard-based Human Resources (HR) performance evaluation model that suits the needs and characteristics of consulting services companies. Through a qualitative approach, data was collected through in-depth interviews, participant observation, and document analysis from five different consulting companies. The results of the analysis show that HR performance evaluation practices tend to be separated from the strategic planning process and are not aligned with the company's long-term goals. Based on these findings, a Balanced Scorecard-based HR performance evaluation model was developed, which includes financial, customer, internal process, and learning and growth dimensions. This model was then validated and field tested, which demonstrated its validity, relevance and implementability in the context of consulting services companies. The practical implication of this research is the importance of aligning performance evaluation with strategic planning to increase the effectiveness of HR performance management and support the achievement of consulting companies' business goals.