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All Journal Journal of Information System, Applied, Management, Accounting and Research Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi
Alan Budi Kusuma
Universitas Bina Sarana Informatika
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of the Balanced Scorecard as a measuring tool for company performance ( Case Study at PT. ARS Maju Sentosa) Abdurrachman Abdurrachman; Bryan Givan Bryan Givan; Rizky Amalia Rizky Amalia; Ninuk Riesmiyantiningtias Ninuk Riesmiyantiningtias; Alan Budi Kusuma Alan Budi Kusuma; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.358

Abstract

The background of this research is how to implement a balanced scorecard to calculate performance in a company. With the opportunity score k method, it can be seen whether the company can develop or not or what things can affect a company that will develop. The method used in this study is to use the literature review method, and use trials on existing data in the company, with this data it can be seen that the real results of the company can progress and develop. The problem raised in this research is how to find out what things can improve the performance of all companies. Therefore, with the balanced scorecard method, it will be known what things are the weaknesses and strengths of a company that will develop so that it can corrected early. the purpose of this research is how to find out the application of the balanced scorecard hood score to work performance in a company so that it can be known what things can affect and be influenced by a company so that things can be fixed that are the shortcomings of a company.
PERAN KEPUASAN KERJA PADA KOMITMEN ORGANISASI DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR Dhuha Safria; Purwatiningsih Purwatiningsih; Alan Budi Kusuma
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 8, No 2 (2022): Volume 8 Nomor 2 Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v8i2.481

Abstract

Tujuan penelitian adalah memahami pengaruh variabel kepuasan kerja pada komitmen organisasi dan organizational citizenship behaviour di Bank XYZ. Data penelitian diperoleh dari kuesioner pada 47 responden. Metode penelitian menggunakan analisis jalur dengan SPSS 28.0. Penelitian ini memperlihatkan hasil bahwasanya kepuasan kerja berpengaruh signifikan pada komitmen organisasi dan kepuasan kerja melalui komitmen organisasi berpengaruh signifikan pada organizational citizenship behaviour di Bank XYZ. Sumbangan pengaruh variabel kepuasan kerja terhadap variabel komitmen organisasi adalah 68 persen. sedangkan sumbangan pengaruh variabel kepuasan kerja dan komitmen organisasi terhadap variabel organizational citizenship behavior adalah 73,9 persen. Organizational citizenship behavior yang tinggi dapat dibangun dengan menjaga kepuasan kerja dan komitmen organisasi pada seluruh karyawan yang tergabung di perusahaan. Saran untuk penelitian berikutnya yaitu mempergunakan variabel lainnya yang kemungkinan juga mempengaruhi organizational citizenship behavior agar terlihat apa variabel yang paling berpengaruh.
IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA INDUSTRI PERBANKAN DALAM MENCAPAI SUSTAINABLE DEVELOPMENT (STUDI KASUS BANK KALSEL) Rizky Amalia; Ninuk Riesmiyantiningtias; Abdurrachman Abdurrachman; Alan Budi Kusuma
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.469

Abstract

Implementasi akuntansi berkelanjutan memiliki banyak manfaat bagi organisasi. Pada saat yang sama, manajemen perusahaan telah secara kuat menerapkan gagasan keberlanjutan pada kegiatan perusahaan dan telah memutuskan untuk mengungkapkan dampak sosial dan ekonomi dari kegiatan perusahaan. Tujuan dari penelitian ini adalah untuk mengusulkan paradigma baru di mana konsep akuntansi keberlanjutan dapat diterapkan pada berbagai macam level organisasi korporat. Bank Kalsel salah satu contoh organisasi yang menganut sistem akuntansi berkelanjutan. Studi ini berfokus pada pengembangan pedoman implementasi keberlanjutan untuk lembaga jasa keuangan milik daerah. Penelitian ini didasarkan pada perspektif atau paradigma kualitatif. Desain penelitian ini mengacu pada Kaur and Lodhia (2018) yang menggunakan desain studi kasus. Hasil penelitian ini memberikan saran agar manajemen Bank Kalsel terus berupaya meningkatkan kinerja lingkungan perusahaan. Peningkatan kinerja lingkungan perusahaan menunjukkan komitmen manajemen dalam menjalankan kegiatan Bank Kalsel berdasarkan konsep keberlanjutan.Kata kunci: Akuntansi Keberlanjutan, Kinerja Berkelanjutan, Sustainable Development Goals, Bank Pembangunan Daerah
ANALISA KOMPARATIF MODEL PREDIKSI KEBANGRUTAN ALTMAN Z-SCORE & ZMIJEWSKI PADA PERUSAHAAN BUMN SEBELUM, SELAMA & SESUDAH PANDEMI COVID-19 Ninuk Riesmiyantiningtias; Rizky Amalia; Abdurrachman Abdurrachman; Alan Budi Kusuma
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 3 (2023): JISAMAR (Agustus 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i3.1160

Abstract

This study aims to analyze bankruptcy prediction using the Altman Z-Score and Zmijewski methods for state-owned enterprises (BUMN) listed on the IDX. This research is a comparative descriptive study by comparing the Financial Distress measurement model using the Z-Score Altman and Zwijewski models before, during and after the Covid-19 Pandemic. The results of the study concluded that with the Altman Z-Score and Zmijewski models there was an increase in BUMN companies that were predicted to go bankrupt prior to the Covid-19 Pandemic. After the Covid-19 Pandemic, state-owned companies experienced improved financial performance so that there was an increase in healthy companies, although not significant
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada STMKG (Sekolah Tinggi Meteorologi Klimatologi dan Geofisika) Pondok Aren Tangerang Selatan Nurul Hani Azzahra; Alan Budi Kusuma
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 4 (2024): OKTOBER : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i4.1146

Abstract

Human resources are one of the important assets in a company. Therefore, so that employees obey and feel comfortable at work, companies need to do something to improve employee performance at work, namely by providing support in the form of work discipline and work environment. The method used is descriptive quantitative method. The sampling technique in this research was a saturated sample with a sample size of 65 people. Data collection techniques are carried out by observation, questionnaires and documentation. Based on the results of the simultaneous test, the F test is (57,140) > F table (3.15), proving that the Work Discipline and Work Environment variables together have a positive and significant influence on employee performance with the multiple linear regression equation Y = 3.639 + 0.173 X1 + 0.759.X2 and the coefficient of determination value is 0.648, it can be concluded that Work Discipline (X1) and Work Environment (X2) together have an influence contribution of 65% on Employee Performance (Y) or formula.
Pengaruh Gaya Kepemimpinan Demokratis dan Lingkungan Kerja terhadap Kinerja Karyawan pada Badan Pusat Statistik Jakarta Selatan Wan Milanda Novita Sari; Alan Budi Kusuma
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 4 (2024): OKTOBER : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i4.1149

Abstract

Human resources influence the performance of a company. Therefore, so that employees understand their duties and can carry out their responsibilities well within the company, there is also a need for democratic leadership and a comfortable working environment. The method used by the author in this research is a quantitative method with a sampling technique, namely saturated samples. The data used in this research was collected by distributing questionnaires to 60 BPS employee respondents. Data processing techniques use validity test analysis, reliability test, classical assumption test using normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, hypothesis testing using t test and f test, and coefficient of determination analysis using partial and simultaneous. Based on the results of the simultaneous test, the F test is (78,670) > F table (3.16), proving that the Democratic Leadership Style and Work Environment variables together have a positive and significant influence on employee performance with the multiple linear regression equation Y = 1.851 + 0.296X1 + 0.657X2 and a coefficient of determination value of 0.734, it can be concluded that Democratic Leadership Style (X1) and Work Environment (X2) together have an influence contribution of 73.4% on Employee Performance (Y).
Pengaruh Disiplin Dan Motivasi Terhadap Kepuasan Kerja Karyawan Dhuha Safria; Purwatiningsih Purwatiningsih; Alan Budi Kusuma; Frida Aprillia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6062

Abstract

This study aims to analyze the influence of discipline and motivation on employee job satisfaction at CV. ABC. Using a quantitative approach with a descriptive method, data were collected through a Likert scale questionnaire distributed to 30 employees during the period of July to September 2024. Data analysis was conducted using multiple linear regression with SPSS software version 26. The results indicate that there is a positive and significant effect of discipline and motivation on job satisfaction, both partially and simultaneously. Based on these findings, it is recommended that the company enhances discipline through a clear system of rewards and sanctions as well as regular performance evaluations. To increase motivation, the company is advised to provide recognition for achievements and offer career development opportunities. Implementing these strategies is expected to improve overall employee job satisfaction.
Co-Authors Abdurrachman Abdurrachman Abdurrachman Abdurrachman Aprillia, Frida Arman Syah Putra Bryan Givan Bryan Givan Dhuha Safria Mutiara Aprilianti Ninuk Riesmiyantiningtias Nurul Hani Azzahra Purwatiningsih Purwatiningsih Rizky Amalia Rizky Amalia Rizky Amalia Wan Milanda Novita Sari