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All Journal Jurnal Ilmiah Akuntansi dan Humanika Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Information Systems and Management International Journal of Contemporary Accounting
Eri Kusnanto
STIE Kasih Bangsa
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PERFORMANCE MEASUREMENT BASED ON BALANCE SCORECARD PERSPECTIVE OF SUSTAINABLE LEADERSHIP, CORPORATE GOVERNANCE AND HUMAN CAPITAL IN BANKING INDUSTRY Eri Kusnanto
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.923 KB) | DOI: 10.25105/ijca.v4i1.13916

Abstract

The purpose of this research was to testing the effect sustainable leadership, corporate governance and human capital on the measurement of company performance using the Balanced Scorecard of the banking industry. A sample of banking company employees with a questionnaire was taken and the data was collected using SEM to test the effect of each variable. Sustainable leadership, corporate governance and the impact of human capital on performance measurement is considerable using a balanced scorecard but regarding the effect of test moderation, human capital has no moderating effect on sustainable leadership and corporate governance on performance measurement. The use of samples is still limited from several banking companies. Companies must pay attention to the development of sustainable human resources to increase the value of the company. Also use sustainable leadership components and synergies components in measuring the balance scorecard.
INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING Eri Kusnanto; Ngadi Permana; Grace Yulianti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.40493

Abstract

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness
INFLUENCE OF INTELLECTUAL CAPITAL AND INSTITUTIONAL OWNERSHIP AT FINANCIAL DISTRESS WITH CASH FLOW OPERATING AS INTERVENING VARIABLE Eri Kusnanto
Journal of Information Systems and Management (JISMA) Vol. 2 No. 1 (2023): February 2023
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v2i1.301

Abstract

With operating cash flow as an intervening variable, this study investigates the relationship between institutional ownership, particularly in the context of between 2015 and 2019 there were consumer items listed on the Indonesian stock exchange, affect financial distress. Financial distress is impacted by both cash flow operations and institutional ownership, as well as intellectual capital. The study's shortcomings include that it only tests the hypothesis for a single time period and does not take other factors outside of finance into account. By paying attention to intellectual capital and institutional ownership, the business must be able to keep its operating cash flow steady.
Analysis of Differentiation Strategy, Cost Leadership and Market Orientation on Product Excellence Kusnanto, Eri; Azhari, Cindy
Journal of Industrial Engineering & Management Research Vol. 5 No. 1 (2024): February 2024
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v5i1.512

Abstract

This study aims to determine the effect of differentiation strategy, cost leadership, and market orientation on product excellence. The research approach taken is to use a qualitative approach. The population of this study were all employees, especially in the field of sales and marketing. From the existing population, the sample was set at 60 people. The instrument used in this research is a questionnaire. The analytical tool used to qualitatively determine the effect between variables in this study used multiple linear regression analysis. The results of this study indicate that Differentiation Strategy has a positive effect on product excellence, Cost leadership has a positive effect on product excellence. Market orientation has no effect on product excellence. And simultaneously all independent variables have a positive effect on product excellence. This is evidenced by the coefficient of determination which is positive and the significant value is less than 0.05 or where the F-count value is greater than the F-table value. Managerial implications include the importance of companies to consider implementing differentiation and cost leadership strategies to increase their product advantage in a competitive market. Future research implications include the need for further research to understand other factors that may affect product excellence in this industry context.
Co-Authors Azhari, Cindy Farah Qalbia Grace Yulianti Ngadi Permana Ruslaini, Ruslaini Yessica Amelia